Chapter Overview Meaning and Definitions & Attributes of AccountingObjectives, Functions, Advantages & Limitations of AccountingRole of Accounting in Business & Accounting Process & BranchesRelationship Between Book Keeping, Accounting, and AccountancyAccounting Terms (Part 1)Accounting Terms (Part 2)Accounting Terms (Part 3)Multiple Choice Questions Most Important QuestionsChapter OverviewMeaning, Nature and Feature of Accounting PrinciplesNecessity of Accounting Principles, Fundamental & AssumptionsAccounting PrinciplesMeaning & Nature of Accounting StandardsCash & Accrual Basis of AccountingDifference Between Accrual Basis & Cash Basis of AccountingExercise Multiple Choice QuestionsMost Important QuestionsChapter Overview & Introduction Process of Preparing Accounting EquationEffect of Transactions on Accounting EquationExercise (Part 1)Exercise (Part 2)Chapter Overview & Meaning of an AccountMeaning and Rules of Debit and CreditTraditional Classification of AccountsModern Classification of AccountsBalancing an Account Chapter Overview & Source Documents Meaning and Types of VouchersExercise (Part 1)Exercise (Part 2)Assertion and Reason Based QuestionsChapter OverviewIntroduction of JournalFunctions and Characteristics of JournalAdvantages and Limitations of Journal Format and Steps of Journal Chapter Overview and Complete Strategy Meaning of LedgerFeatures and Utilities of LedgerFormat of Ledger Account and PostingPosting of Simple EntryChapter OverviewMeaning of Subsidiary BooksClassification of Subsidiary BooksAdvantages of Subsidiary BooksMeaning and Features of Cash Book Chapter Overview and Sub-Division of JournalPurchases Book Meaning, Features, Utilities Exercise Based on Purchases BookSales Book : Meaning, Features, UtilitiesExercise Based on Sales BookChapter Overview & Meaning of Goods and Services Tax (GST)Advantages of GST Characteristics of GST Categories of GST Input GST and Output GST Chapter OverviewBank Reconciliation Statement: Meaning and ImportanceReasons of Difference Between Balance as per Cash Book and Bank Pass BookPreparation of Bank Reconciliation Statement Debit Balance as Per Cash Book Chapter Overview and MeaningCharacteristics and Objectives of Trial BalanceLimitation of Trial BalancePreparing a Trial BalanceExercise Based on Trial Balance Without GSTChapter OverviewMeaning and Characteristics of DepreciationDepreciation, Amortization and Depletion Causes or Reasons of DepreciationObjective for Providing DepreciationChapter OverviewProvision Meaning, Concept and ObjectivesProvision Features and ImportanceReserves Meaning, Concept and ImportanceTypes of Reserves Revenue and CapitalChapter Overview and IntroductionClassification of ErrorsSteps to Locate/Detection of ErrorsRectification of Errors (Part 1)Rectification of Errors (Part 2)Chapter OverviewMeaning of Financial Statements Objective or Importance of Financial StatementsUsers of Financial StatementsClassification of Capital and Revenue ItemsChapter OverviewNeed for Adjustments in the Final AccountsTreatment of Adjustments (Part 1) Treatment of Adjustments (Part 2)Treatment of Adjustments (Part 3) Chapter Overview Single Entry System - Meaning and FeaturesSingle Entry System - Advantage and DisadvantagesDifference Between Double Entry and Single Entry SystemStatement of Affairs Method
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