SYLLABUS1. Introduction to Accounting[ 14 Periods ]Need and Importance Book-keeping Accounting Accountancy, Accounting and Book-keeping Users ofaccounting information Branches of accounting Basicaccounting terms.2. Conceptual Frame work of Accounting[ 7 Periods ]Basic assumptions Basic concepts Modifying principles Accounting Standards.3. Basic Accounting Procedures I Double Entry System of Book-Keeping[ 7 Periods ]Double entry system Account Golden rules of accounting.4. Basic Accounting Procedures II Journal[ 21 Periods ]Source documents Accounting equation Rules for debitingand crediting Books of original entry Journal Illustrations.5. Basic Accounting Procedures III Ledger[ 21 Periods ]Meaning Utility Format Posting Balancing an account Distinction between journal and ledger.6. Subsidiary Books I Special Purpose Books[ 21 Periods ]Need Purchase book Sales book Returns books Bills ofexchange Bills book Journal proper.7. Subsidiary Books II Cash Book[ 21 Periods ]Features Advantages Kinds of cash books.8. Subsidiary Books III Petty Cash Book[ 7 Periods ]Meaning Imprest system Analytical petty cash book Format Balancing of petty cash book Posting of petty cash bookentries Advantages.9. Bank Reconciliation Statement[ 21 Periods ]Pass book Difference between cash book and pass book Bank reconciliation statement Causes of disagreement betweenbalance shown by cash book and the balance shown by passbook Procedure for preparing bank reconciliation statement Format.10. Trial Balance and Rectification of Errors[ 21 Periods ]Definition Objectives Advantages Methods Format Sundry debtors and creditors Limitations Errors in accounting Steps to locate the errors Suspense account Rectification oferrors.11. Capital and Revenue Transactions[ 7 Periods ]Capital transactions Revenue transactions Deferred revenuetransactions Revenue expenditure, Capital expenditure andDeferred revenue expenditure Distinction Capital profit andrevenue profit Capital loss and revenue loss.12. Final Accounts[ 22 Periods ]Parts of Final Accounts Trading account Profit and loss account Balance sheet Preparation of Final Accounts