1. Introduction to BookKeeping and Accountancy

    Content: Overview of the concepts of bookkeeping and accountancy, their importance in business, and key terminologies.

    Objective: To familiarize students with the basics of financial recordkeeping and the role of accountancy in business operations.

 2. Meaning and Fundamentals of Double Entry BookKeeping

    Content: Explanation of the double entry system, including principles, rules, and advantages over single entry systems.

    Objective: To develop an understanding of the double entry system as a foundation for maintaining accurate financial records.

 3. Journal

    Content: Introduction to the journal as the first book of entry, including types of entries and the format for recording transactions.

    Objective: To teach students how to properly record financial transactions in a journal.

 4. Ledger

    Content: Explanation of the ledger, types of ledgers, and the process of posting transactions from the journal to the ledger.

    Objective: To help students understand how to organize and maintain accounts in the ledger.

 5. Subsidiary Books

    Content: Overview of various subsidiary books such as cash book, purchase book, sales book, and their uses in the accounting process.

    Objective: To familiarize students with the role of subsidiary books in tracking specific types of transactions.

 6. Bank Reconciliation Statement

    Content: Definition and importance of bank reconciliation statements, including the process of preparing them.

    Objective: To enable students to reconcile bank statements with cash records, identifying discrepancies and ensuring accuracy.

 7. Depreciation

    Content: Explanation of depreciation, its significance in accounting, methods of calculating depreciation, and its impact on financial statements.

    Objective: To help students understand how to account for the loss of value of assets over time.

 8. Rectification of Errors

    Content: Types of accounting errors, methods for identifying and correcting them, and their impact on financial statements.

    Objective: To develop skills in detecting and rectifying errors to ensure the accuracy of financial records.

 9. Final Accounts of a Proprietary Concern

    Content: Preparation and presentation of final accounts, including trading account, profit and loss account, and balance sheet for a sole proprietorship.

    Objective: To equip students with the ability to compile and analyze final accounts for a business entity.