1. Accounting : Meaning and Scope 2. Accounting Principles : Concepts and Conventions 3. Accounting Standards 4. Double Entry System (Rules of Debit and Credit) 5. Recording of Transactions : Journal, Ledger and Trial Balance 6. Rectification of Errors 7. Sub-Division of Journal : Subsidiary Books (I. Cash Book, II. Other Subsidiary Books) 8. Capital and Revenue 9. Accounting Concept of Income 10. Final Accounts with Adjustments 11. Insolvency Accounts 12. Branch Accounting 13. Hire-Purchase System 14. Instalment Payment System 15. Royalty Accounts.

Departmental Accounts, Double Account System, Accounts of Banking Companies, Accounts of General Insurance Companies, Annual Accounts of Life Insurance Companies, Insurance Claims, Voyage Accounts, Accounting for Packages, Empties and Containers, Objective Type Questions, Examination Paper.