Maximum Marks 60
- Meaning and Scope of accounting
- Accounting Concepts, Principles and Conventions
- Accounting Standards – concepts, objectives, benefits
- Accounting Policies
- Accounting as a measurement discipline – valuation principles, accounting estimates
- Accounting Process
Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures,
Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors
including rectifications thereof.
- Bank Reconciliation Statement
Basis of inventory valuation and record keeping.
- Depreciation accounting
Methods, computation and accounting treatment of depreciation, Change in depreciation
- Preparation of Final Accounts for Sole Proprietors
- Accounting for Special Transactions
- Joint Ventures
- Bills of exchange and promissory notes
- Sale of goods on approval or return basis.
- Partnership Accounts
Final accounts of partnership firms - Basic concepts of admission, retirement and death of a partner
including treatment of goodwill.
- Introduction to Company Accounts
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of
Fees & Payment | Duration & Timetable