Chapter – 1 
Introduction to Accounting, Accounting System and Process
1.1.1 Meaning of Accounting
1.1.2 Need for Accounting and Accounting Information System
1.1.3 Stakeholder using Accounting Information
1.1.4 Qualitative aspects of financial accounting
1.2.1 Accounting standards in India and International (outline)
1.2.2 Branches of Accounting
1.2.3 Types of Business Organisations
1.2.4 Accounting taxonomy
1.3.1 Meaning of Accounting Concepts and Conventions
1.3.2 Income and Expenditure Concept in Accounting
1.3.3 Classification of Income and Expenditure
1.3.4 The Accounting Equation
1.3.5 Accounting Process
1.3.6 Contingent assets and Liabilities
1.3.7 Fictitious Assets

Chapter – 2 
Recording Transactions and Trial Balance
2.1 Transactions – Nature, Entry in Journal, Purchases, sales, Returns, Receivables, and payables, Inventory, Depreciation and amortizations, reserves, Intangible assets accounting.
2.2 GST transactions Entry in Ledger.
2.3 Accounting accuracy through Trial balance, correction of errors.

Chapter – 3
Final Accounts
3.1 Preparation of Trading and Profit and Loss account
3.2 Preparation of Balance Sheet
3.3 Adjustments in Final Accounts
3.4 Disclosures in Final Accounts
3.5 Practical Problems