UNIT – 1
History, Concept and Double Entry System of Book-Keeping and Accountancy. 
1.1 History of Book-keeping and Accountancy, Meaning and Definition of Book-keeping and Accountancy, Distinguish between Book keeping and Accountancy, Objectives of Accountancy, Methods of Book-keeping
1.2 Accounting Concepts and Conventions 1.3 Double Entry System : Meaning, Characteristics, Advantages and Disadvantages, Golden rules of Debit and Credit

UNIT – 2
Journal Entries, Ledger Posting and Trial Balance 
2.1 Journal Entries : With and without GST related entries, Compound entries, Discount related entries.
2.2 Ledger Posting and Balancing.
2.3 Opening entries and Closing entries.
2.4 Preparation of Trial Balance.

UNIT – 3
Financial Accounting: Subsidiary Books 
3.1 Subsidiary books : Meaning, Advantages; Purchase Book and Sales Book, Purchase Return Book, Sales Return Book, Bills Receivable Book, Bills Payable Book.
3.2 Cash Book : Meaning, Importance, Characteristics, Utility of Cash Book, maintaining a Cash Book, Sources of Writing the Cash Book.
3.3 Types of Cash Book : Simple Cash Book, Double Columnar Cash Book and Triple Columnar Cash Book.

UNIT – 4
Final Accounts of Proprietary Concerns 
4.1 Final Accounts of Proprietary Concerns : Need of Final Accounts, Preparation of Trading Account, Profit and Loss Account and Balance Sheet, Problems on Final Accounts.
4.2 Adjustments : Prepaid Expenses, Outstanding Expenses, Accrued Income, Unearned Income, Depreciation, Interest on Capital, Interest on Drawing, Provision for Bad Debts and Doubtful Debts, Provision for Discount, Closing Stock, Problems on Final Accounts with Adjustments.