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Financial Accounting - I
NCERT Textbook - 1
Chapter 1: Introduction to Accounting
Meaning, objectives, and role of accounting
Chapter 2: Theory Base of Accounting
Accounting principles, concepts, and conventions
Chapter 3: Recording of Transactions - I
Accounting equation, journal entries, and rules of debit and credit
Chapter 4: Recording of Transactions - II
Cash book, other subsidiary books, and ledger
Chapter 5: Bank Reconciliation Statement
Need, preparation, and causes of differences
Chapter 6: Trial Balance and Rectification of Errors
Preparation, errors, and their correction
Chapter 7: Depreciation, Provisions and Reserves
Methods of depreciation, provisions, and reserves
Chapter 8: Bills of Exchange
Nature, types, and accounting treatment
Financial Accounting - II
NCERT Textbook - 2
Chapter 9: Financial Statements - I
Preparation of trading and profit & loss account
Chapter 10: Financial Statements - II
Balance sheet, adjustments in financial statements
Chapter 11: Accounts from Incomplete Records
Single entry system, preparation of statements
Chapter 12: Applications of Computers in Accounting
Role of computers, accounting information systems
Chapter 13: Computerised Accounting System
Features, advantages, and software packages