Introduction to Accounting: Need and Types of Accounting, Users of Accounting, concepts and conventions of Accounting, Accounting Equation (problems on accounting equation).
Preparation of books of Accounts: Journals, three column cash book, ledgers and trial balance. Depreciation- Straight line and Written down Value Methods.
Preparation of Financial Statements: Preparation of final accounts of sole traders. Preparation of final accounts of companies, vertical form of financial statements. (Basic problems Final Accounts)
Analysis of Financial Statements: Ratio Analysis, Preparation of financial statements using ratios, Preparation of Cash flow Statement (only indirect method).
Emerging issues in Accounting: Human Resource Accounting, Forensic Accounting, Sustainability Reporting -Accounting Standards and IFRS: Nature and significance
Fundamentals of Taxation: Heads of Income, Deductions u/s 80C, Income Tax Rates and Returns for Individuals only (only theory)