An Introduction to Accountancy

Section-1: Accounting Principles and Processes:
1. Meaning and Scope of Accounting, 2. Accounting Principles, 3. Basic Accounting Terms, 4. Journalising Transactions, 5. Ledger Posting and Trial Balance, 6. Sub-Division of Journal, 7. Negotiable Instruments, 8. Bank Reconciliation Statement, 9. Matching Concept, 10. Capital and Revenue, 11. Final Accounts, 12. Rectification of Errors, 13. Depreciation, Provisions and Reserves, 14. Accounts of Non-Profit Making Organizations, 15. Single Entry System

Section-2: Special Accounting Problems:
1. Consignment Accounts, 2. Joint Venture Accounts, 3. Hire Purchase, Lease and Instalment Purchase Systems, 4. Branch Accounts, 5. Account Current and Average Due Date, 6. Inventory Valuation

Section-3: Partnership Accounts:
1. Fundamentals, 2. Reconstitution of Partnership Firms (Admission), 3. Reconstitution of Partnership Firms-II (Retirement, Death and Amalgamation), 4. Dissolution of Partnership Firms,

Section-4: Company Accounts:
1. The Joint Stock Company, 2. Shares and Share Capital, 3. Debentures, 4. Company Financial Statements, 5. Acquisition of Business and Profit Prior to Incorporation, 6. Internal Reconstruction,7. External Reconstruction, Amalgamation and Absorption

Section-5: Cost and Management Accounting:
1. Management Accounting: Nature and Scope, 2. Financial Statements: Analysis and Interpretation, 3. Funds Flow Statement, 4. Cash Flow Statement