N CAF01B C Accounting

1	Theoretical Framework
	Meaning and Scope of Accounting
	Accounting Concepts, Concepts and Conventions
	Capital and Revenue Expenditures and Receipts
	Contingent Assets and Contingent Liabilities
	Accounting Policies
	Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
	Accounting Standards
2	Accounting Process
2.1	Basic Accounting Procedures
	Journal Entries, Ledgers, Trail Balance
	Subsidiary Books, Journal Proper, Ledger & Trail Balance
2.1	Rectification of Errors
3	Bank Reconciliation Statement
4	Inventories
5	Depreciation and Amortisation
6	Bill of Exchange and Promissory Notes
7	Preparation of Final Accounts of Sole Proprietors
7.1	Final Accounts of Non - Manufacturing Entities
7.2	Final Accounts of Manufacturing Entities
8	Financial Statements of Non – Profit Organisations
9	Accounts from Incomplete Records
10	Partnership and LLP Accounts
10.1	Introduction to Partnership Accounts
10.2	Treatment of Goodwill in Partnership Accounts
10.3	Admission, Retirement & Death of Partner
10.4	Dissolution of Partnership firms and LLPs
11	Company Accounts
11.1	Issue, Forfeiture and Re-Issue of Shares
11.2	Issue of Debentures
11.3	Accounting for Bonus Issue and Right Issue
11.4	Redemption of Preference Shares
11.5	Redemption of Debentures

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