UNIT - 1
History, Concept and Double Entry System of
Book-Keeping and Accountancy...................... 7
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................... 19
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........................ 82
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.................... 134
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.