Syllabus For The Subject PRINCIPLES OF ACCOUNTANCY

UNIT - 01

INTRODUCTION TO ACCOUNTING - RECORDING, POSTING AND PREPARATION OF TRIAL

BALANCE - BANK RECONCILIATION STATEMENT, RECTIFICATION OF ERRORS - BILLS OF

EXCHANGE AND PROMISSORY NOTES.

UNIT - 02

CAPITAL AND REVENUE - FINANCIAL ACCOUNTS - BALANCE SHEET - SINGLE ENTRY AND

SELF - BALANCING LEDGER.

UNIT - 03

DEPRECIATION ACCOUNTING, STRAIGHT LINE METHOD - DIMINISHING BALANCE

METHOD AND ANNUITY METHOD - ROYALTIES EXCLUDING SUB-LEASE.

UNIT - 04

PARTNERSHIP ACCOUNTS - I - PARTNERSHIP ACCOUNTS - DISSOLUTION AND

PIECEMEAL DISTRIBUTION OF CASH.

UNIT - 05

BRANCH ACCOUNTS - DEPARTMENTAL ACCOUNTS.

 

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