31st December 20X2 A/c Dr Account Cr Accounting Equation Adjusting Entry amount Bad Debts Balance c/d Balance Sheet Bank A/c Book Value Capital Fund Cash A/c Cash at Bank Cash Book Cash in hand cheque Closing Stock Club cost credit side Current Assets Current Liabilities Date Particulars Folio debit side Depreciation A/c Discount allowed.
Introduction to Accounting 2. Basic Accounting Terms 3. Basis of Accounting 4.
Accounting Principles 5. Accounting Standards 6. Accounting Equation 7. Journalising, Posting and Balancing 8. Subsidiary Books I - Cash Book 9.
Subsidiary Books II - Books other than Cash Book 10. Financial Statements (without Adjustments) 11. Financial Statements (with Adjustments) 12. Financial Statements of Not-for-Profit Organisations UNIT - II 13. Accounting for Consignment 14. Accounting for Joint Venture UNIT - III 15.
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Depreciation, Provisions and Reserves 16. Accounting for Hire Purchase and Instalment Purchase UNIT - IV 17.
Accounting for Branches UNIT - V 18. Dissolution of a Partnership Firm 19. Partnership — Insolvency.