Branch accounting, consignment account – consignor & consignee, joint venture

Liquid ratio, solvency ratio, activity ratios , profitability ratios

Bookkeeping, accounting & accountancy, terms & terminology of accounting, accounting process definition, history of accounting, branches of accounting, users of accounting, system of accounting

Issue of shares for cash, other than cash consideration ,under subscription , over subscription ,pro rata, fully subscribed shares, calls in arrears, calls in advance, forfeiture, reissue of shares

Receipt & payment account, income & expenditure account, balance sheet, surplus and deficit, legacies, subscriptions

Tools for analysis financial statement like common size, comparative statement

Method of accounting- direct & indirect method, types of activities – operating, investing & financing activities, cash & cash equivalents, non- cash expenses

Business entity concept ,money measurement concept, going concern concept, accounting period concept, accounting cost concept, duality aspect concept, realization concept, accrual concept, matching concept & verifiable concept

Format of Profit & loss account and balance sheet as per Schedule III , notes to accounts, Preparation and Presentation of Company Final Accounts

Relation of profit with time and investment, formula based questions, Working partner and sleeping partner.

Lectures on previous year paper analysis