O CAF01B C Principles and Practice of Accounting

1	Theoretical Framework
	Meaning and Scope of Accounting
	Accounting Concepts, Concepts and Conventions
	Accounting Terminology – Glossary
	Capital and Revenue Expenditures and Receipts
	Contingent Assets and Contingent Liabilities
	Accounting Policies
	Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
	Accounting Standards
	Indian Accounting Standards
2	Accounting Process
2.1	Basic Accounting Procedures – Journal Entries
	Journal Entries, Ledgers & Trail Balance
	Subsidiary Books, Journal Proper, Ledgers & Trail Balance
	Accounting Equation
2.2	Rectification of Errors
3	Bank Reconciliation Statement
4	Inventories
5	Concept and Accounting of Depreciation
6	Accounting for Special Transactions
6.1	Bill of Exchange and Promissory Notes
6.2	Sale of Goods on Approval or Return basis
6.3	Consignment
6.4	Average Due Date
6.5	Account Current
7	Preparation of Final Accounts of Sole Proprietor
7.1	Final Accounts of Non - Manufacturing Entities
7.2	Final Accounts of Manufacturing Entities
8	Partnership Accounts
8.1	Introduction to Partnership Accounts
8.2	Treatment of Goodwill in Partnership Accounts | New P&L Ratio | JLP
8.3	Admission, Retirement & Death of Partner
9	Financial Statements of Non – Profit Organisations
10	Company Accounts
10.1	Issue, Forfeiture and Re-Issue of Shares
10.2	Issue of Debentures
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