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, 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. Rectification of Errors, 17. Depreciation, 18. Provisions and Reserves, 19. Capital and Revenue Expenditures and Receipts, 20. Financial Statements/Final Accounts (Without Adjustment), 21. Financial Statement/ Final Accounts (With Adjustment), l Project Work, l Appendix : Dictionary of Accounting,