Book excerpt: 1. Introduction to Accounting 2. Basic Accounting Terms or Terminology 3. Theory Base of Accounting : Accounting Principles-Fundamental Assumptions or Concepts 4. Accounting Standards and IFRS 5. Double Entry System 6. Process and Bases of Accounting 7. Origin of Transactions : Source Documents and Vouchers 8. Accounting Equation 9. Rules of Debit and Credit 10. Recording of Business Transactions : Books of Original Entry-Journal 10A. Accounting for Goods and Services Tax (GST) 11. Ledger 12. Special Purpose (Subsidiary) Books (I) : Cash Book 13. Special Purpose (Subsidiary) Books (II) 14. Bank Reconciliation Statement 15. Trial Balance and Errors 16. Depreciation 17. Provisions and Reserves 18. Accounting for Bills of Exchange 19. Rectification of Errors 20. Capital and Revenue Expenditures and Receipts 21. Financial Statements/Final Accounts (Without Adjustment) 22. Final Statement/Final Accounts (With Adjustment) 23. Accounts from Incomplete Records or Single Entry System UNIT : Computer in Accounting 24. Introduction to Computer and Accounting Information System (AIS) 25. Applications of Computer in Accounting 26. Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) with OMR Sheet Board Examination Paper