Book Keeping

Book Keeping

Book Keeping for CA Foundation, CS Foundation, CMA Foundation, CBSE, ICSE, Class 11-12 (Commerce) courses.


Types of Journal, Cash & Bak Book, Sales Book, Purchase Book, Journal Proper, Other Subsidiary Journal Books

Cash Bank Book

Cash Book, Single Column Cash Book, Double Column Cash Book, Petty Cash Book,

Subsidiary Accounts Books

Subsidiary Journal Books , Subsidiary Ledger Books,  Purchase & Purchase Return Books, Sales & Sales Return Books, Other Subsidiary Books, Postings from Subsidiary Books

Accounts Ledger Book
Ledger, Ledger Posting, Ledger Accounts Balancing, Modern Ledger Account Format

Accounts Trial Balance

Trial Balance, Objectives of Trial Balance, Methods of preparing Trial Balance, Forms of Trial Balance, Errors detected by Trial Balance, Errors not detected by Trial Balance, Suspense Account, Trial Balance Preparation

Inventory Accounts

Inventory, Inventory Valuation, Inventory Valuation Methods, Cost Price or Historical Cost Method, Market Price Methods, Cost or Market Price, First-In-First-Out (FIFO) Method, Last-In-First-Out Method or LIFO Method, Weighted Average Cost Method, Adjusted Selling Price Method, Stock-Taking Methods, Periodic vs Perpetual Inventory System, Adjustment for Stock-taking.

Rectification of Error
Errors in Books of Accounts, Suspense Account, Rectification of Errors, Rectification before Trial Balance preparation, Rectification after Trial Balance preparation, Rectification after Final Accounts preparation.

Bank Account Reconciliation
Bank Accounts, Bank Book and Pass Book, Matching of Bank Book & Pass Book, Bank Reconciliation Statement, Causes of Bank Book and Pass Book Difference, Bank Reconciliation Methods,  Bank Reconciliation Starting from Bank Book Balance, Bank Reconciliation Starting from Pass Book Balance, Adjustment Entries in Bank Book.

Average Due Date
Average Due Date, Methods of Computation of Average Due Date

Account Current
Parties of Account Current, Methods of Computation of Days, Methods of Computation of Interest

Self-Balancing Ledger
Accounting Procedure, Accounting Entries, Transfer between Subsidiary Ledger, Balances in Personal Ledgers, Sectional Balancing System, Accounting Procedure of Sectional Balancing System