I Fundamentals of Book - Keeping – Accounting Concepts and Conventions –
Journal – Ledger – Subsidiary Books – Trial Balance.
II Final Accounts of a Sole Trader with adjustments – Errors and
III Bills of Exchange- Accommodation Bills – Average Due Date – Account
IV Accounting for Consignments and Joint Ventures
V Bank Reconciliation Statement – Receipts and Payments Account,
Income and Expenditure Account and Balance Sheet – Accounts of
Note : Distribution of marks between problems and theory shall be 80% and 20%.