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Definitions 1.2
1.3 Book-Keeping 1.4
1.4 Accounting Cycle 1.5
1.5 Basic Accounting Terms 1.6
1.6 Generally Accepted Accounting Principles 1.10
1.7 Accounting Concepts & Conventions 1.10
1.8 Events & Transactions 1.14
1.9 Voucher 1.14
1.10 Double Entry System 1.14
1.11 The Concepts of “Account”, “Debit” & “Credit” 1.15
1.12 Types of Accounts 1.16
1.13 The Accounting Process 1.17
1.14 Accounting Equation 1.19
1.15 Accrual Basis & Cash Basis of Accounting 1.20
1.16 Capital & Revenue Transaction 1.23
1.17 Accounting Standards 1.30
1.18 Double Entry System, Books of Prime Entry, Subsidiary Books 1.33
1.19 Trial Balance 1.52
1.20 Measurement, Valuation & Accounting Estimates 1.60
1.21 Opening entries, Closing entries, Transfer entries & Rectification entries 1.75
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