Theoretical Framework

Journal Entries

Ledgers

Trial Balance

Subsidiary Books

Cash Book

Rectification of Errors

Bank Reconciliation Statement

Inventories

Depreciation

Bill of Exchange and Promissory Notes

Sale of Goods on Approval or Return Basis

Consignment

Average Due Date

Account Current

Final Accounts

Introduction to Partnership

Treatment of Goodwill in Partnership

Admission of a New Partner

Retirement of a Partner

Death of a Partner

Not for Profit Organisations

Introduction to Company Accounts

Issues, Forfeiture and Reissue of Shares

Issue of Debentures