Unit-I : Introduction � need for accounting � definition of Accounting � scopes of accounting � book � keeping and accounting- Branches of Accounting � advantages and limitations � basic Accounting concepts and conventions- Accounting process � Journalizing � Classification of Accounts � interpretation of balances on ledger Accounts � Preparation of trial balance.

Unit-II : Practical system of book-keeping � subsidiary books � cash book � types � banking transactions - posting from cash book � petty cash book � impress system purchases book - sales book � returns in word book � returns outward book bills receivable book � bills payable book � journal proper .

Unit � III : Final accounts of sole trader � trial balance � capital and revenue expenditure and receipts � accounting concepts and conventions relating to final accounts - trading accounts , manufacturing accounts , profit and loss account and balance sheet � adjusting and closing entries.

Suggested reading :

1. An introduction to accountancy � T.S. Grewal
2. An introduction to accountancy � S.N. Maheswari.