105. M Acc (DCAA – SM – PDF)

Module – 5 Manual Accounting Syllabus in points

1. Accounting Fundamental

• Introduction to Accounting (Basic Accounting concepts, Kinds of Accounts, Double Entry Book Keeping, Rules of Debit and Credit)

2. Principal & Books of Accounting

• Recording of Transactions (Preparation of Journal and Ledger Accounts) • Subsidiary books (cash book, types of cash book, purchase book, sales book, sales return, purchase return books, Journal proper)

3. Trial Balance & Rectificatiion of Errors

• Trial balance and Rectification of Errors (Meaning and purpose, Preparation of trial balance, Errors, Types of Errors)

• Bank Reconciliation Statement

• Bank Reconciliation Statement ( Need for Bank Reconciliation, Reasons for Difference between Cash Book and Pass Book Balances, Preparation of Bank Reconciliation Statement)

• Final Accounts

• Final Accounts (Preparation of Final Accounts: Trading account, Profit and Loss account, Balance Sheet, Final Accounts with Adjustments)

Categorization of All Theoretical Classes & Study Material

Unit - 1 Fundamentals of Accounting

2. Basic Accounting Terms as Words Meaning,

3. Short Forms in Accounting & Measurement Units

4,. Accounting Aspects, Types & Method

5. Accounting Equation

6. Accounting Terminology Part 1

7. Accounting Terminology part 2

8. Accounting Book Part 1

9. Accounting Book Part 2

10. Overview of Bank Reconciliation Statement,

11. Trial Balance & Rectification of Errors

12. Trading Account, & Profit and Loss Account

13. Balance Sheet.

14. Modern approaches of Accounting

15. Business Organisation or Companies

16. Corporate Banking

Accounting Study Material

Accounting 1st Type

Selected (5 Marks theory Notes)

Select another type of Study Material