4. Double Entry System (Rules of Debit and credit) 5. Sub Division of Journal : Subsidiary Books (Cash Book and Other Subsidiary Books) 6. Accounting process Recording of Business Transactions  : Journal 7. Ledger (Including Rules Of Posting) 8. Trial Balance 9. Capital and Revenue 10. Final Accounts-with Adjustment 11. Rectification of Errors 12. Accounting of Non-Trading or Not-For-Profit Organisations/Institutions 13. Depreciation 14. Provision, Reserves and Funds 15. Hire-Purchase system 16. Instalment Payment system 17. Dissolution of a Partnership Firm-1 18. Dissolution of a Partnership Firm-2 19. Dissolution of a Partnership Firm-3 20. Sale of Partnership Firm/Conversion into Company 21. Amalgamation of Partnership Firms 22. Single Entry System or Accounting From Incomplete Records 23. Joint Venture Accounts 24. Consignment Accounts 25. Branch Accounting.