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CONTENT







                      Unit 1:    Introduction to Accounting                                             1
                                 Manpreet Kaur, Lovely Professional University

                      Unit 2:    Double Entry System                                                   11
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                      Unit 3:    Principles of Accounting                                              20
                                 Sukhpreet  Kaur, Lovely Professional University

                      Unit 4:    Capital and Revenue Items                                             34
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                      Unit 5:    Accounting Equation and Accounting Cycle                              41
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                      Unit 6:    Preparation of Journal                                                49
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                      Unit 7:     Posting to Ledger and Balancing                                      64
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                      Unit 8;    Subsidiary Books                                                      75
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                      Unit 9:    Cash Book                                                             96
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                      Unit 10:    Trial Balance                                                       107
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                      Unit 11:   Depreciation Accounting                                              122
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                      Unit 12:   Final Accounts                                                       140
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                      Unit 13:   Bank Reconciliation Statement                                        168
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                      Unit 14:    Rectification of Errors                                             180
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