Syllabus For The Subject ELEMENT OF ACCOUNTANCY

UNIT - 01

INTRODUCTION TO ACCOUNTING - RECORDING, POSTING AND PREPARATION OF TRIAL

BALANCE

UNIT - 02

BANK RECONCILIATION STATEMENT, RECTIFICATION OF ERRORS

UNIT - 03

BILLS OF EXCHANGE AND PROMISSORY NOTES

UNIT - 04

CAPITAL AND REVENUE - FINANCIAL ACCOUNTS - BALANCE SHEET

UNIT - 05

SINGLE ENTRY AND SELF - BALANCING LEDGER

UNIT - 06

DEPRECIATION ACCOUNTING - STRAIGHT LINE METHOD

UNIT - 07

DIMINISHING BALANCE METHOD AND ANNUITY METHOD

UNIT - 08

ROYALTIES EXCLUDING SUB-LEASE

UNIT - 09

PARTNERSHIP ACCOUNTS

UNIT - 10

DISSOLUTION AND PIECEMEAL DISTRIBUTION OF CASH

UNIT - 11

BRANCH ACCOUNTS - ACCOUNTING PROCEDURES

UNIT - 12

DEPARTMENTAL ACCOUNTS - ACCOUNTING PROCEDURES