Contents
Chapter # 1 Introduction
To Accounting
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·
Need and
Importance of Accounting
·
Accounting : A
Business Language
·
Book-Keeping
·
Book-Keeping
Versus Accounting
·
Accounting
Versus Accountancy
·
Branches of
Accounting
·
Object of
Accounting
·
Important
Accounting Term and Concepts
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Chapter #2 Transaction
and Accounting Equation
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·
What is an
event?
·
Features
·
Classification
·
Rule for
Deciding a Whether Transaction is
cash or Credit
·
The
Accounting Equation
·
Effect of
Business Transaction
·
Setting up a
brand new Business
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Chapter # 3 Analysis of
Busniess
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·
Analysis of
Transaction
·
Doubled entry
system
·
Advantage of
doubled entry system
·
Single entry
system
·
What is an
Account?
·
Classification
of account
·
Rule for
debiting and crediting
·
Explanation
of Rules
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Chapter # 4 Journal : The
Book of Entry
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·
Journal
·
Definition
·
Characteristics
·
Narration
·
Advantage of
journal
·
Simple Entry
and Compound entry
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Chapter # 5 Ledger : Main
Book of Account
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·
What is
ledger?
·
Features
·
Forms of
ledger account
·
Posting
procedure
·
Balancing of
an Account
·
Normal Balance
·
Trial balance
·
Methods of
preparing trial balance
·
Accounting
cycle to trial balance
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Chapter # 6 Accounting
For Bill Exchange
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·
Definition
·
How a bill of
exchange works?
·
How transaction
relating to bill of exchange are recorded?
·
Accounting
treatment for bills receive or paid
·
Discounting of
a bill of exchange
·
Third option
or use of bill
·
Dishonor of a
bill for exchange
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