UNIT - 1
Depreciation............................... 7
1.11 Meaning and Defiition of Depreciation
1.1.2 Defiition of Depreciation
1.1.3 Characteristics of Depreciation
1.1.4 Causes of Depreciation
1.1.5 Journal Entries on Depreciation
1.1.6 Methods of Depreciation
1.1.7 Difference between Fixed Installment Method and Written Down Value
Method
1.1.8 Advantages & Disadvantages of Straight Line Method of Depreciation
1.2.1 Problems on Straight Line Method & Diminishing Balance Method
1.2.2 Problems on Written Down Value Method

UNIT - 2
Accounts of Non Profiable Institutions ..................... 36
2.1 Concept of Word Processing, Ribbon, Tabs and Group, Templates.
2.2 Working with Documents, editing text document; Inserting, Deleting,
Cut, Copy, Paste, Text and Paragraph Format, Paragraph Alignment,
Line Spacing.

UNIT - 3
Accounts of Co-operative Societies ....................... 70
3.1 Accounting Books
3.2 Final Accounts of Co-operative Societies

UNIT - 4
Accounting for Agriculture Farms .......................... 99
4.1 Defiition, Characteristics & Need of Farm Accounting
4.2 Necessary Books of Farm Accounting
4.3 Preparation of Cash Book, Live Stock Inventory, Crop Account
4.4 Final Accounts of Farm (Agriculture, Dairy & Poultry)