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ECO-2 Accountancy -I - IGNOU Guide Book For ECO2 - English Medium

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ECO-2 Accountancy -I - IGNOU Guide Book For ECO2 - English Medium

Accountancy-I

 

ACCOUNTING FUNDAMENTALS

  • BASIC CONCEPTS OF ACCOUNTING

  • THE ACCOUNTING PROCESS

  • CASH BOOK AND BANK RECONCILIATION

  • OTHER SUBSIDIARY BOOKS

  • BILLS OF EXCHANGE

FINAL ACCOUNTS

  • CONCEPTS RELATING TO FINAL ACCOUNTS

  • FINAL ACCOUNTS-I (SIMPLE TRADING AND P&L A/C AND BALANCE SHEET)

  • FINAL ACCOUNTS-II (WITH ADJUSTMENTS)

  • ERRORS AND THEIR RECTIFICATION

CONSIGNMENT AND JOINT VENTURES

  • CONSIGNMENT ACCOUNTS-I  (BASIC FRAMEWORK OF ACCOUNTING TREATMENT)

  • CONSIGNMENT ACCOUNTS- II (BASIC ACCOUNTING CONCEPT OF CONSIGNMENT)

  • CONSIGNMENT ACCOUNTS-III (INVOICE PRICE TREATMENT)

  • JOINT VENTURE ACCOUNTS

ACCOUNTS FROM INCOMPLETE RECORDS

  • SELF-BALANCING SYSTEM

  • ACCOUNTS FROM INCOMPLETE RECORDS-I (SINGLE ENTRY SYSTEM)

  • ACCOUNTS FROM INCOMPLETE RECORDS-II (CONVERSION FROM SINGLE TO DOUBLE)

  • ACCOUNTS FROM INCOMPLETE RECORDS-III (OWNER’S EQUITY)

ACCOUNTS OF NON-TRADING CONCERNS, DEPRECIATIONS, PROVISIONS AND RESERVES

  • ACCOUNTS OF NON-TRADING CONCERNS-I (RECEIPT & PAYMENT A/C AND INCOME EXPENDITURE A/C)

  • ACCOUNTS OF NON-TRADING CONCERNS-II (RECEIPT & PAYMENT AND INCOME & EXPENDITURE A/C WITH ADJUSTMENT A/C) 

  • DEPRECIATION - I (BASIC METHODS)

  • DEPRECIATION - II (OTHER DIFFERENT METHODS)

  • PROVISIONS AND RESERVES

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