1. Practical of different mixed things 1. Involved Account Practical Unit 1 2. knowing types of Account of Involved Account Unit 1 3. Telling Debit & Credit Account in transaction Unit 1 4. Journal Entry through traditional approach Unit 1 5. Journal Entry through modern approach Unit 1 6. Recording Transactions through Single Entry & Double Entry System Unit 1 7. For covering all types of fields & types of transactions Unit 1 8. Accounting Equation Practical Unit 1 9. BRS Practical Unit 1 2. Practical of Accounting Statements 1. Basic Accounting Statements: 1. Journal Entries Unit 1 2. Ledger Accounts Unit 1 3. Trial Balance Unit 1 2. Financial Statements: 4. Trading Account Unit 1 5. Profit & Loss Account Unit 1 6. Balance sheet Unit 1 3. Reconciliation & Adjustment Statements: 7. Bank Reconciliation Statement (BRS) Unit 1 8. Rectification of Errors Statement Unit 1 9. Depreciation Schedule Unit 1 4. Cost & Management Accounting Statements: 10. Cost Sheet Unit 1 11. Break-even Analysis Statement Unit 1 12. Budgeted Financial Statements Unit 1 5. Taxation & Payroll Statements: 13. GST Return Statement Unit 1 14. TDS Calculation Statement Unit 1 15. Payroll & Salary Statement Unit 1 6. Cash & Fund Flow Statements: 16. Cash Flow Statement Unit 1 17. Fund Flow Statement Unit 1 3. Practical for All types of Accounting Books All journals Books 1. General Journal Unit 3 2. Journal Proper Unit 3 3. Purchase Journal Unit 3 4. Sales Journal Unit 3 5. Purchase Return Journal Unit 3 6. Sales Return Journal Unit 3 7. Bills Receivable Unit 3 8. Bills Payable Unit 3 2. Cashbooks 1. Single Column Cashbook Unit 3 5. Double Column Cashbook Unit 3 6. Triple Column Cashbook Unit 3 7. Petty cashbook Unit 3 3. Ledgers Books 1. General Ledger Unit 3 2. Subsidiary Ledger Unit 3 3. Private Ledger Unit 3 4. For Coverage Important ratios of Accounting 1. Liquidity Ratios (Short-term Financial Health) 1. Current Ratio Unit 1 2. Quick Ratio (Acid-Test Ratio) Unit 1 3. Cash Ratio Unit 1 2. Profitability Ratios (Earnings & Performance) 4. Gross Profit Margin Unit 1 5. Net Profit Margin Unit 1 6. Return on Assets (ROA) Unit 1 7. Return on Equity (ROE) Unit 1 3. Efficiency Ratios (Asset & Expense Management) 8. Inventory Turnover Ratio Unit 1 9. Accounts Receivable Turnover Unit 1 10. Asset Turnover Ratio Unit 1 4. Solvency Ratios (Long-term Financial Stability) 11. Debt-to-Equity Ratio Unit 1 12. Interest Coverage Ratio Unit 1 13. Debt Ratio Unit 1 5. Market Value Ratios (Investor Perspective) 14. Earnings Per Share (EPS) Unit 1 15. Price-to-Earnings Ratio Unit 1 16. Dividend Yield Unit 1 5. Inventory Management Practical 1st Topic (FIFO) Unit 3 2nd Topic (LIFO) Unit 3 3rd Topic (Weighted Average Methods) Unit 3 6. Depreciation Management Practical 1st Topic (SLM) Unit 3 2nd Topic (WDV) Unit 3 3rd Topic Unit 3 Transactions of Different fields for purpose like entering in Cashbook Manual Account (Practical) 1. Fundamental of Accounting 1. Involved A/c Practical & knowing types of A/c Test 1 2.Figuring out which golden rule applies Test 1 3. Telling Debit & Credit A/c in any transaction Test 3 4. Journal Entry through traditional approach (GR) Test 4 5. knowing all types of fields of transactions, Single Entry & Double Entry System Test 5 Covering All Books of Accounting & other things 6. Practical for Journal Book Covering 1. Mixed Journal Entries 2. Adjustment based Journal Entries 3️. Special Transactions Based Journal Entries 7. Practical for Ledgers Covering 1️⃣ Transactions Based 2️⃣ Trial Balance Based 3️⃣ Adjustments Based 4️⃣ Incomplete Records 8. Practical for Cashbook 1. Single Column Cash Book 2. Bank & Cash Double Column Cash Book 3️⃣ Contra & Discount Entries Based triple Column Cash book 4️⃣ Incomplete Records (Cash Book to Missing Transactions) 9. Practical for BRS Overview 1️⃣ Balance as per Cash Book 2️⃣ Balance as per Bank Passbook 3️⃣ Missing Transactions (Incomplete BRS Data) 4️⃣ Complex BRS (Overdraft, Errors, Interest, & Bank Charges) 10. Practical for Purchases & Sales Book 1. Mixed Journal Entries 2. Adjustment based Journal Entries 3️. Special Transactions Based Journal Entries 11. Practical for Purchases & Sales Return Book 1. Credit Sales 2. Credit Purchase 3. Missing Entries 12. Practical for Bills receivable & payable 1️⃣ Basic Bills Receivable aur Bills Payable 2️⃣ Dishonored Bills 3️⃣ Endorsement & Discounting Bills Trial Balance & Rectification of Errors 13. Practical for Trial Balance 1. Transactions Based 2. Ledger Balances Based 3. Adjusted Trial Balance 4. Rectification Method 5. Balance Sheet to Trial Balance 6. Incomplete Records 14. Practical for Rectification of Errors 1️⃣ Error of Omission 2️⃣ Error of Commission 3️⃣ Error of Principle 4️⃣ Compensating Errors 5️⃣ Error of Posting Financial Statements 15. Trading & Profit & Loss Account 1. Direct Transactions Based 2. Adjustment based 3. Trial Balance Based 4. Balance Sheet Based 5. Incomplete Records 6. Comparative Trading & P&L Account 16. Balance sheet 1. Only transactions basic 2. Ledger Closing Balances 3. Trial Balance Basic 4. Trading & Profit & Loss Account Basic 5. Adjustments Entries Basis 6. Missing Figures Left over things 17. Journal Entry through modern approach 1. Mixed Journal Entries 18. Accounting Equation Practical 1. Mixed Journal Entries Companies 19-1stCompany 1. Journal Entries 2. Ledger Posting 3️. Cash Book 4. BRS 5. Purchase Book 6. Sales Book 7. Purchase Return Book 8. Sales Return Book 9. Bills receivable 10. Bills Payable 11. Trial Balance 12. Rectifications of Errors 13. Trading Account 14. Profit & Loss Account 15. Balancesheet 20-2nd Company 1. Journal Entries 2. Ledger Posting 3️. Cash Book 4. BRS 5. Purchase Book 6. Sales Book 7. Purchase Return Book 8. Sales Return Book 9. Bills receivable 10. Bills Payable 11. Trial Balance 12. Rectifications of Errors 13. Trading Account 14. Profit & Loss Account 15. Balancesheet 21-3rd Company 1. Journal Entries 2. Ledger Posting 3️. Cash Book 4. BRS 5. Purchase Book 6. Sales Book 7. Purchase Return Book 8. Sales Return Book 9. Bills receivable 10. Bills Payable 11. Trial Balance 12. Rectifications of Errors 13. Trading Account 14. Profit & Loss Account 15. Balancesheet
