1. Introduction to Accounting 2. Basic Accounting Terms or Terminology 3. Theory Base of Accounting : Accounting Principles-Fundamental Assumptions or Concepts 4. Double Entry System 5. Process and Bases of Accounting 6. Origin of Transactions : Source Documents and Vouchers 7. Accounting Equation 8. Rules of Debit and Credit 9. Recording of Business Transactions : Books of Original Entry-Journal 10. Ledger 11. Special Purpose (Subsidiary) Books (I) : Cash Book 12. Special Purpose (Subsidiary) Books (II) 13. Trial Balance and Errors.
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