Chapter No. 1- Theoretical Framework

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Unit 1: Meaning and Scope of Accounting

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Unit 2: Accounting Concepts, Principles And Conventions

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Unit 3: Accounting Terminology – Glossary

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Unit 4: Capital And Revenue Expenditures and Receipts

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Unit 5: Contingent Assets and Contingent Liabilities

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Unit 6: Accounting Policies

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Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates

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Unit 8: Accounting Standards

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Unit 9: Indian Accounting Standards

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Chapter No. 2- Accounting Process

 

Unit 1: Basic Accounting Procedures - Journal Entries

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Unit 2: Ledgers

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Unit 3: Trial Balance

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Unit 4: Subsidiary Books

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Unit 5: Cash Book

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Unit 6: Rectification of Errors

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Chapter 3: Bank Reconciliation Statement

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Chapter 4: Inventories

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Chapter 5: Concept and Accounting of Depreciation

 

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Chapter 6: Accounting for Special Transactions

 

Unit 1: Bill Of Exchange and Promissory Notes

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Unit 2: Sale of Goods on Approval or Return Basis

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Unit 3: Consignment

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Unit 4: Average Due Date

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Unit 5: Account Current

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MODULE 2

 

Chapter 7: Preparation of Final Accounts of Sole Proprietors

 

Unit 1: Final Accounts of Non-Manufacturing Entities

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Unit 2: Final Accounts of Manufacturing Entities

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Chapter 8: Partnership Accounts

 

Unit 1: Introduction to Partnership Accounts

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Unit 2: Treatment of Goodwill in Partnership Accounts

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Unit 3: Admission of a New Partner

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Unit 4: Retirement of a Partner

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Unit 5: Death of a Partner

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Chapter 9: Financial Statements of Not-for-Profit Organizations

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Chapter 10: Company Accounts

 

Unit 1: Introduction to Company Accounts

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Unit 2: Issue, Forfeiture and Re-Issue of Shares

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Unit 3: Issue of Debentures

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