Introduction of accounting – Meaning – Definition – Objectives of accounting accounting – Book keeping – Advantage and Disadvantage of Accounting - Accounting rules – Accounting Cycle.

Methods of Accounting – Branches of Accounting – Double Entry System – Single Entry System – Types of Accounts - Basic Accounting Concepts - Conventions.

Preparation of Journals - Ledger – Subsidiary books: Purchase book – Sales books – Purchase Return book – Sales Return book.

Cash book – Simple cash book – Two columns cash book with bank and discount columns – Three Columns cash book – Pretty cash book – Trial Balance.

Preparation of Final Accounts – Trading , Profit & Loss a/c and Balance sheet (with simple adjustment).