Introduction to Business Accounting 

UNIT 1 

Meaning of Book Keeping

Process of Book keeping and Accounting

Basic Terminology of accounting

Subsidiary Books of accounts

Difference between Accounting & Book keeping

Importance of Accounting

Limitations of Accounting

Various users of Accounting Information

Accounting Principles, Conventions & Concepts

UNIT 2

Accounting Equation

Ledger and Trial Balance

Dual Aspect of Accounting

Types of Accounting

Rules of Debit & Credit

Preparation of Journal and Cash book including Banking Transaction

UNIT 3

Rectification of errors preparation of Bank reconciliation Statement

Bills of Exchange, Promissory notes

UNIT 4

Valuation of stocks

Accounting treatment of depreciation

Reserve and Provision

Preparation of final accounts along with adjustment entries

UNIT 5

issue of shares

issue of debentures

Redemption of debentures

issue of bonus shares

Right issue

Redemption of preference shares and debentures