1. Introduction

2. Transaction and Accounting Equation

3. Analysis of Business Transactions and Double Entry System

4. Journal: The Original Book of Entry

5. Ledger: The Main Book of Accounts

6. Accounting for Bills of Exchange

7. Special Journals

8. Cash book and Bank Reconciliation statement

9. Journal proper and summary of book keeping to the trial balance

10. Final accounts: the completion of accounting cycle

11. Adjustments and their Effect on Final Accounts

12. Worksheet

13. Financial Statements

14. Capital and Revenue

15. Rectification of Errors


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