CONTENTS

Chapter

Introduction to Accounting , Kg o Ra
Pages

1 R 1.1-1.16
Basic Accounting Terms Ryo
2.1-2.16
Theory Base of Accounting, Accounting
Standards
International Financial Reporting Standards (IFRS)and
R Ro
3.1-3.24
Bases of Accounting Ka
4.1-4.6
Accounting Equation K
Rao
5.1-5.24
G Accounting Procedures--Rules of
Debit and Credit K,K 6.1-6.18
Gopds and Services Tax (GST) G.1-G.8
Origin of Transactions Source Documents and
Preparation of Vouchers 7.1-7.16
Journal K,Ra
8.1-8.66
Ledger 9.1-9.40
19
Special Purpose Books I-Cash Book 10.1-10.48
1Y Special Purpose Books II Other Books 30 11.1-11.54
Bank Reconciliation Statement 3) 12.1-12.56
Trial Balance 1
13.1-13.26
e
Depreciation an lage 14.23 14.1-14.58

l5 Provisions and Reserves 3

l3.1-15.8

Accounting for Bills of Exchange 4s0M 16.1-16.42

Rectification of Errors s Sm 17.1-17.44

a
Financial Statements of Sole Proprietorship rÁ 18.1-18.72
+
19. Adjustments in Preparation of Financial Statements 19.1-19.92
Accounts from Incomplete Records-Single Entry System 20.1-20.48
pt. Computers in Accounting 21.1-21.20
22. Accounting Software-Tally 22.1-22.44
Evaluation Questions E.1-E.6
Value-Based Questions V.1-V.6
Project Work P.1-P.53