UNIT-I INTRODUCTION TO ACCOUNTING
Meaning and Scope
Accounting Concepts and Principles
Capital and Revenue expenditure and receipts
Accounting Standard
UNIT-II SUBSIDIARY BOOKS
MEANING AND NEED
CASH BOOK
PURCHASE BOOK
SALES BOOK
SALES RETURN BOOK AND
PURCHASE RETURN BOOK
UNIT-III RECTIFICATION OF ERRORS
Meaning, need and procedure of Rectification of Errors
Types of Errors
Before preparing Trial Balance
After preparing the Trial Balance