🔑 Topics Covered

• Introduction to Accounting (meaning, objectives, principles)

• Theory Base of Accounting & Accounting Standards

• Recording of Transactions (Journal, Ledger, Cash Book, Trial Balance)

• Bank Reconciliation Statement (BRS)

• Depreciation, Provisions & Reserves

• Bills of Exchange

• Rectification of Errors

• Financial Statements of Sole Proprietorship (with & without adjustments)

• Accounts from Incomplete Records (Single Entry System)

• Applications of Computers in Accounting