1. Introduction, 2. Theoretical Base of Accounting : Accounting Principles, 3. Double Entry System and Rules of Debit and Credit, 4. Recording of Business Transactions : Books of Original Entry— Journal (including General Banking Transactions and Accounts Relating to Cheque), 5. Ledger, 6. Special Purpose (Subsidiary) Books (I) : Cash Book, 7. Special Purpose (Subsidiary) Books (II), 8. Trial Balance, 9. Bank Reconciliation Statement, 10. Accounting for Bills of Exchange, 11. Final Accounts (Without Adjustments), 12. Final Accounts (With Adjustments), 13. Rectification of Errors, 14. Valuation of Stock, 15. Consignment Accounts, 16. Joint Venture Accounts, 17. Average Due Date, 18. Capital and Revenue Items or Capital and Revenue, 19. Provisions, Reserves and Funds, 20. Indian System of Accounts,

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