PART A

• Accounting Principles, Concepts, Conventions, Standards and systems
• Accounting Cycle – Books and Records
• Trial Balancey
• Rectification of Errors
• (A) Bank Reconciliation Statement
  (B) Average Due Date
• Preparation of Final Accounts
• Hire Purchase and Instalment Purchase Systems
• Single Entry System

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PART – B

• Cost Accounting – Introduction
• Cost Sheet, Tenders and Quotations
• Management Accounting – Nature and scope
• Financial Statement Analysis
• Ratio Analysis
• Cash Flow Statement (As Per AS – 3)
• Funds Flow Statement
• Budgeting and Budgetary Control
• Marginal Costing