01. Capital, Profit, Loss
02. Drawings, Debtors, Creditors
03. Income Expenditure Receipts Payments
04. The need for accounting
05. The Money Measurement Concept
06. The Basic Purpose of Accounting
07. The objective of accounting, Elements/Account Heads, Separate Entity Concept
08. The Fundamental Accounting Equation
09. Effect of a Transaction on the Accounting Equation
10. Dual Entity Concept
11. Types/Kinds of Accounts
12. Illustration: Identifying the Types of Accounts
13. Rules/Principles of Debit and Credit
14. Illustration: Rules/Principles of Debit and Credit
15. Journal: Recording a Transaction
16. Journal: Illustration Recording a Transaction
17. Ledger: Posting a transaction from the journal
18. Ledger Balancing
19. Illustration: Ledger Preparation and Balancing
20. Other Aspects relating to a ledger
21. Trial Balance
22. Designing an Organisations Accounting System
23. Simple Compound/Combined Journal Entries
24. Complex Compound/Combined Journal Entries
25. Replacing Goods a/c with Purchases and Sales a/c's
26. Purchase Returns and Sales Returns

01. Money Measurement Concept » SN:05
02. Fundamental Accounting Equation » SN:08
03. Dual Entity Concept » SN:10
04. Types/Kinds of Elements/Acounts » SN:11
05. Rules/Principles of Debit and credit » SN:13
06. Journal: Recording a Transaction » SN:15
07. Ledger: Posting a transaction from Journal » SN:17
08. Trial Balance » SN:21
09. Simple Compound/Combined Journal Entries » SN:23
10. Complex Compound/Combined Journal Entries » SN:24
11. Accounting Cycle (Comprehensive Problem) » Journal, Ledger, Trial Balance

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