fo|kFkhZ dk kiFk i=

eSa
---------------------------------------------------------------------------- d{kk ---------------------------------------------------- egkfo|
ky; ------------------------------------------- ;g dFku djrk@djrh
gwW

fd

laLFkk------------------------------------------

eSus

fnukad

esa

----------------------------ls

----------------------------------- rd O;fDrxr #i ls mifLFkr jgdj

dk;ZLFky izfr{k.k izkIr fd;k ,oa izLrqr izfrosnu esjs }
kjk rS;kj fd;k x;k ,oa iw.kZr% ekSfyd gSA
gLrk{kj
uke &

fk{kd funsZkd dk izek.k i=

izekf.kr fd;k tkrk gS fd izLrqr dk;ZLFky izfk{k.k
dk

izfrosnu

ftldk

fk{kd-----------------------------------

gS ;g ---------------------------------------------- fo|kFkhZ dk
uke

,oa

d{kk

---------------------------------------------------

}kjk
laLFkk

dk

uke ,oa LFkku laLFkk esa izfk{k.k izkIr djus ds

Ipkr esjs ekxZnkZu esa rS;kj fd;k x;k gSA

gLrk{kj
uke

funsZkd

fk{kd
lhy

laLFkk }kjk izek.k i=

izekf.kr fd;k tkrk gS fd

---------------------------------------------- fo|kFkhZ dk
uke ,oa d{kk esa -------------------------------------------laL[kk dk uke ,oa LFkku esa fnukad
---------------------- ls ---------------------------- rd mifLFkr
jgdj dk;ZLFky izfk{k.k izkIr fd;kA
gLrk{kj
uke

laLFkk izeq[k@laL[kk dk l{ke vf?kdkjh

izfrfuf/k lhy lfgr

dk;Z LFky izfk{k.k ekfld izfrosnu dh Nk;k

izfrA

1- fo|kFkhZ dk uke

&

-------------------------------------------------------------------------------------------d{kk

&

-------------------------------------------------------------------------------------------2- firk dk uke

&

-------------------------------------------------------------------------------------------3- egkfo|ky; dk uke

&

-------------------------------------------------------------------------------------------4- fo|kFkhZ dk irk ,oa

nwjHkkk ekad

&

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Eksckby ua- ----------------------- ?

kj dk eksckby ua- --------5- d{kk fk{kd funsZkd dk uke

&

-------------------------------------------------------------------------------

6- dk;Z LFky izfk{k.k laLFkk dk

uke@irk ,oa nwjHkkk ekad &
------------------------------------------------------------------------------7- izxfr izfrosnu ekg vxLrk
v izfk{k.k ds nkSjku lkSaik x;k dk;Z
c izFke ekg esa visf{kr dk;Z
l iw.kZ fd;k x;k dk;Z
n vkxkeh ekg dh ;kstuk

ifj;kstuk dk;Z dk khkZd

lh-,- dSfj;j ds #i esa
laLFkk dk uke
kkkad izsepanz ,.M
daiuh lh-,-

d{kk ,oa lsDku dk uke

ch- dkWe- iapr lsesLVj
Iysu
fk{kd funsZkd dk uke
_rq xqIrk
egkfo|ky; dk uke
Name of the Collage

dVuh dyk ,oa okf.kT; egkfo|

ky; dVuh

C.A. ATA GLANCE

,d NksVs #i esa lh-,lh-, dh laiw.kZ kS{kf.kd izf;k dksa LiV #i

esa O;Dr dj ikuk laHko rks gSA ij blsa y/kq
o`;fVdks.k esa bl izdkj ls vfHkO;Dr fd;k tk ldrk
gSA pwfd lh-,- dh dk;Z iz.kkyh ds varxZe ;g
fu;e fo|eku gS fd tc ,d fo|kFkhZ lh-ih-Vh- dh
ijh{kk;skr izfrkr vadks esa iw.kZA mRrh.kZ
Neset

ugh djrk gS rc rd mls ijh{kkA VsLV esa

izosk ugh fn;k tk,xkA vr%

C.P.T-, I-P-C.C., I-T-T-,

THRFE AND HALF YEAR TOREANING .FINAL.

bUgsa

iw.kZ djus ds ipkr~ gh lh-,- dh mikf/k izkIr dh

tk ldrh gSaA
bUgsa bl pkVZ ds ek/;e ls Hkh le>k;k ;k
O;Dr fd;k tk ldrk gSaA
1-izFke VsLV ftls izosk ijh{kk ;k lh-,- dh
ijh{kk Hkh dgk tk ldrk gS budh fok; lkexzh
bl izdkj gSa %&

Session -1
Two section Two hours-100 Marks
Section-A :- Fundamental of a/c (60 Marks)

i)

Meaning and Scope of accounting

ii)

Accounting Concepts principals and Conventions.

iii)

Accounting Standers concepts objectives benefits.

iv)

Accounting Policies.

v)

Accounting of a measurement discipline valuation.

1. Principals accounting estimates

[rRo @eq[; fcUnq]

fooj.kkRed izk#i
i)

cgh[kkrk ys[kk deZ dk vFkZ o foLrkjA

ii)

ys[kkadu dh ekU;rk, vo/kkj.kk, o fl)karA

iii)

ys[kkdeZ@ys[kkadu dh uhfr;k A

iv)

ys[kkadu

dk

rqyukRed

vuqkklu

fofHkUu fl)kar
2. [Accounting Process]
Book of Accounting leading to the preparation of trial
Balance, Capital and revenue ederenaitures

Capital and

revenue receipts Counting not Assets and contingent

liabilities, fundamental errors including rectification there of.

ys[kkdeZ dh izf;k

[kkrs dh iqLrd ls vkk; ryiV cukus ls rFkk

iwath ,oa vk; dk vkadyu djus ls gSA blds
vfrfjDr

iwath

vk;

ls

lacaf/kr

fofo/k

izkfIr;ksa ,oa vusd izdkj dh [kkrksa dh

vkqf);ksa ads lakks/ku ls gS tks fd
ys[kkdeZ dh izf;k dk egko iw.kZ vax gSA
3- Bank reconciliation statement)
4. Inventories.
5. Deprecation Accounting.
6. Preparation of final accounts four sale proprietors.
7. Accounting for special transaction.
8. Consignments :A) Joint Ventures.
B) Bills of exchange promises notes.
C) Sale of goods an approval or return basis.

v Ikzsk.k
c la;qDr lka{kk iz.kkyhA
l fofue; fofo=
n oLrqvksa dk fo;
9- Partner ship ledger. Lkk>snkjh [kkrsA
10- Company a/c daiuh ys [ksA

Section B (mercantile laws )

(40 marks)
(Contents)
1. The Indian contract act, 1872:An overview of section 1 to 75 Covering the general natures
of contract consideration, other essential elements of a valid
contract performance of contract and reach of contract.
2. The sale of goods Act, 1930:Formation of the contract of sale conditions and warranties
Transfer of ownership and delivery of goods unpaid seller
this rights.
3. The Indian partnership Act, 1932 General Nature of
partnership- rights and duties of partners- Registration and
dissolution of a firm.
1) Hkkjrh; vuqca/k vf/kfu;e 1872 vuqaaca/k]

oS| vuqca/k ,oa vuqca/k dk VwVukA

2) oLrq] O;kikj vf/kfu;e 1930] okjaVh]

oLrqvksa dh lqiqnxhZ] vnRr oLrq fosrkA

3) Hkkjrh; lk>snkjh vf/kfu;e 1932 izd`fr]

vf/kdkj o dkZO; iath;u o lk>snkjh dk

lekiuA

Session II
(Two section- two hours 100 marks)
[Section C general economics 50 marks]
1. [ MICRO ECONOMICS]
i) (Introduction to micro economics)
ii) Definition, Scope and nature of economics.
iii)

Methods of economics study

iv)

Central problems of an economy and production

possibilities

LkefV vFkZkkL= dk ifjp;

v vFkZkkL= dh ifjHkkkk, egko] izd`frA
c vFkZkkL= dh v/;;u fof/kA
l vFkZkkL=h; dsUnzh; leL;kA
2. The theory of demand and supply .
a) Meaning and determination of demands how of and
electricity of demands price, income and (cross and
electricity)
b) Theory of consumers behavior:- Marshallian approach and
indifference curve. Approach.
c) Meaning an deter mints of supply, laws of supply and
electricity of supply.

3 ekax dh iwfrZ ds fl)kar%&

, ekax dk vFkZ o oxhZdj.k] ekx dk fl)kar]

ekx dh dher]
yksp ,oa vk; fr;Zd yksp
ch miHkksDrk fl)karA
lh iwfrZ dk vFkZ] iwfrZ dk fl)kar ,ao iwfrZ
dh ykspA
4)

Theory of production and cost .

i)

Meaning and factors of production .

ii)

Haws of production the laws of Variable proportions

and laws of returns to scale .

iii)

Concepts of costs:- Sorts rein and long costs, average

and marginal costs, Total fixed and Variable costs.

5 mRiknu ,oa ykxr dk fl)karA

v mRiknu dk vFkZ ,oa dkjdA
c mRiknu dk fl)kar
l ykxr dh ekU;rk,A
6) Price determination in different marks.
a) Various formation of markets reflect competition
monopoly monopolistic Comperitions and oligopoly.
b)

Price determination in these markets.

(II) Indian economy development

7) Indian economy- A profile

a) Nature of the Indian economy.

b) Role of different sectors agriculture.
c) Industry and services in the development of the Indian
economy their problems and growth .
National Income of Indian concepts of national
different. Methods of measuring national income growth of
national income and capital Income in various plans of
Basic Understanding of tasting system of India river and
Indirect taxation.
8) Select aspects of Indian economy
a) Population- Its size, rate of growth and its implication
for growth.
b) Poverty Absolute and relative poverty and main
program for poverty alleviation.
c) Unemployment-

types

causes

and

incidence

of

transportation

unemployment.
d) In

for

as

toructorce

energy

communication, health and education.

e) Inflection
f) Budget and fiscal deficits
g) Balance of payments
h) External debts.
9) (Economics remorfs in India)

a) Features of economics reforms since 1991.

b) Hiberalisation Privatization and disin- vestment
c) Globlisation.
10) (Money and banking)
a) money meaning and function.
b) Commercial banks- Role and functions monetacy policy.

dher

fu/kkZj.k-

fofHkUu

cktkjksa

esa

dherksa dk fu/kkZj.kA
v- cktkjksa ds fofHkUu #iA
c-

fofHkUu cktkjksa esa dherksa dk

fu/kkZj.kA
blh izdkj I. P. C. C./ I. t. t. Three and half year
tranning and final

vkfn ds kS{kf.kd gsrq

fok;& lkexzh fu/kkZfjr dh tkrh gSA ftldk

LiVhdj.k vfuok;Z ugha gSAijUrq vkxs bls
O;k[;kafdr fd;k x;k gSA

[C. A. AS A CARRIR]
pkVZMZ ,dkmUVsM dSfj;j ds #i
esa

1. Meaning of C. A.:- pkVZMZ ,dkmUVsM dk

vFkZ %& C. A. pkVZMZ ,dkmUVsM dk

y?kq #i gSA tks fdlh O;kolkf;d@O;kikfjd
laLFkk dh fo@O;kikfjd laLFkk dh foRrh;
f;kvksa dh tkp dj ldrk gSA vFkkZr mls
fdlh Hkh foRrh; f;k dk fujh{k.k djus dk
iw.kZ vf/kdkj izkIr gksrk gSA ftlds fy;s og
Lora= Hkh gksrk gSA ;g og O;fDr gksrk gS]
tks fdlh laLFkk ds [kkrksa dh tkap djrk gS
rFkk ml ij viuh izfrf;k lwph vFkkZr fjiksVz
Hkh rS;kj djrk gSA fdlh Hkh laLFkk esa py
jgs xM+cM+ ?kksVkyksa dh leLr o lgh
tkudkjh ,dfp= dh tk ldrh gSA mls bl dk;Z
iz.kkyh gsrq ljdkj }kjk ekU;rk izkIr gksrh
gSA
orZeku ;qx esa c<+rh gqbZ O;olkf;d
xfrfof/k;ksa ,oa foRrh; f;kvksa dk f;kUo;u
fujUrj xfr ls pyrk jgrk jgsAblds fy;s Hkkjr
ljdkj }kjk PkkVZMZ ,dkmaVsaV ,DV ikfjr fd;k
x;k

gSA

blds

varxZr

fofHkUu

O;olkf;d

mieksa esa C. A. dh fu;qfDr dh vfuok;Zrk

iznku dh xbZ gSA
2,dkmUVsaV

Need

dh

of

C.

A.:-

vko;drk,

pkVZMZ
c<+rs

gq,

O;kikfjd ,oa foRrh; ekeyksa ds rgr~ O;kolk;

ds leLr igyqvksa ij ;fn fopkj fd;k tk,] rks
izR;sd xfrfof/k;ksa ds fy;s dqN u dqN
;kstukvksa dk cuk;k tkuk vko;d gksrk gh
gSA vk/kqfud ;qx essa foRrh; f;kvksa dk ftl
rsth ls fodkl gks jgk gS] mlh xfr ls mldk
fujh{k.k Hkh egRork dh n`fV ls vfuok;Z
ekuk x;k gSAbu lHkh dk;ksZa dks iw.kZ
ltxrk ds lkFk ogh O;fDr laiUu dj ldrk gSA tks
ljdkj o O;olk; nkuksa gh n`fV;ksa ls [kjk
mrjsaA
vr% Hkkjr ljdkj }kjk ,d ,DV ds rgr ;g C. A.
ds izko/kku dks eatwjh nh xbZ gSA blds
varxZr ;g fu/kkZfjr fd;k x;k gS] fd izR;sd
ljdkjh o xSj ljdkjh mieksa es pkVZMZ
,dkmUVsaV dh fu;qfDr dh tk;s rkfd foRrh;

f;kvksa dk Bhd izdkj ls ys[kk&tks[kk gks

lds rFkk O;kikj dh okLrfod fLFkfr dk irk py
ldsaA
vkxkeh dqN okksZa esa C. A. dh c<+rh
ekax o vko;drk dks ns[kk tk ldrk gS o ftldk
egRo Hkh izfr ikfnr fd;k tk ldrk gSA
3- kS{kf.kd ;ksX;rk, %& (Education ability of
Charterd Accountant)- dkbZ Hkh fo|kFkhZ ftlus
11th , 12th fdlh Hkh ekU;rk izkIr fo|ky; ls iw.kZ o

kr`izfrkr vadksa ls mRrh.kZ fd;k gkd] rFkk

mldk fok; pkgs (C.e.C.) vFkkZr Ceevics Economics
Commerce ;k (M. e. C.) Maths Economics commerce jgk

gksA og Hkkjr esa pyk;s tk jgs

Accountant,

Course

Charterd

ds ;ksX; ekuk tk;sxk ]

pwafd ;g ckr vke gS fd] gkbZ Ldwy 10th dh

ijh{kkvks ds ckn Hkh fo|kFkhZ C. A. gsrq
v/;;u izkjaHk dj ldrs gSaA fdUrq ,d fo|kFkhZ
gsrq viuk fodkl djus ds fy;s loZJsB gS] fd
lacaf/kr fok; dk laiw.kZ Kku o ;ksX; gksus
ds Ikpkr~ gh gh C. A. tks fd ] Hkkhr ljdkj }

kjk ikfjr fd;k x;k ,d ,DV gS] viuk v/;;u izkjaHk

djsa A tSlk fd LiV gS fd dksbZ Hkh fo|kFkhZ
tks 12th dh ijh{kkvksa dks iw.kZdj pqdk gks ]
og C. A. gsrq viuk iath;u lacaf/kr dk;kZy; esa
djok ldrk gSA
rRipkr~ bldh v/;;u lkexzh mls iath;u
djkus ds mijkUr gh izkIr gks tk;saxhA bldh
kS{kf.kd vof/k 5 okZ dh gksrh gSA ftlds
varxZr fo|kFkhZ dks vusd ijh{kkvksa ls
gksdjxqtjuk iM+rk gS rFkk ijh{kkvksa ds
lkFk& lkFk mls vusd vkSipkfjd xfrfof/k;ksa
dk Hkh lkeuk djuk iM+rk gSaA
nsk ds fofHkUu jkT;ksa esa C. A. ls
lacaf/kr kS{kf.kd laLFkku LFkkfir fd;s x;s
gSaA ftuds varxZr dksbZ Hkh fo|kFkhZ viuh
LosPNkuqlkj bu laLFkkvksa ds ek/;e ls C. A.
fk{kk dks xzg.k dj ykHkkfUor gks ldrk gSA
vFkkZr fkf{kr gks C. A. dh mikf/k izkIr dj
ldrk gSA
4.

[ Registration of C. A.]

[lh- ,- gsrq iath;u o bldh vko;drk,]:- C. A.

dk iath;u

vFkkZr lh- ,- dh v/;;u iz.kkyh ls

iwoZ mldk jftLVsku djkuk ftruk kS{kf.kd

n`fV dks.k ls Hkh fgrdkjh ekuk tkrk gSA
dkbZ Hkh fo|kkFkhZ tks mijksDr
of.kZr kS{kf.ksd ;ksX;rk j[krk og vius iath;u
dk;kZy; ls iathd`r djok ldrk gSA bl dh iath;u
Qhl igys 3500 Fkh ] tks vc orZeku le; esa
c<+k ds 6000 ds yxHkx dj nh xbZ gSA bl
ds mijkUr gh dqN vof/k ds Ikpkr~ fo|kFkhZ
dks C. A. ls lacaf/kr lkexzh dk;kZy; }kjk iznku
dh tkrh gSaA
Hkkjr esa C. A. ds iath;u gsrq dqN
lhfer jkT; gh cuk;s x;s gSaA ftuds ek/;e ls gh
iath;u dk;Z laiUu fd;k tk ldrk gSaA mnkgj.k
gsrq Hkksiky] iwuk] bR;kfn ,sls mi;qZDr
LFkku gS] tks iath;u gsrq egRoiw.kZ ekus
x;s gSaA blds vfrfjDr dbZ ,sls LFkku gS] tks
C. A. ds iath;u gsrq vfuok;Z gSaA

Gj ij{kk mRrh.kZ djus Ipkkr~ iqu%

uohu ikB~;e dh fot; lkexzh izkIr djus gsrq
iath;u dh vko;drk gksrh gSA ftl dh kqYd
lhek c<k nh tkrh gSaA rFkk fo|kFkhZ
rRipkr~ vkxs dh fk{kkvksa dks Qyh izdkj
ls iq.kZ $is.k ifjiDo dj ldrs gSaA C. A. 5.
(Chartered Accountered)

,d lqu gjs Hkfo; ds #i esa %& tSlk

fd LiV gS] fd C. A. ds izFke pj.k vFkkZr~ C.
P.T. ds vUrxZr ;fn dksbZ fo|kFkhZ mPpre;k

lokZf/kd vad izkIr djrk gS rks uk flQZ mldks

Nk=o`fRr iznku dh tkrh gSa crkfd ,d lqu gjs
Hkfo; ds {kj Hkh mlds lkeus [kqy tkrs gSaA
tks Hkh fo|kFkhZ C.P.T. ds varxZr mPpre vad
izkIr djrk gS vFkkZr~ 200 vadks ds dqy ;ksx
es de ls de 180] 197 vad izkIr djrk gS rks
mldh C. P.T. jftLVsku Qhl vkSj I.T.T.. ds 100 ?
kaVs dh Vsfuax Hkh Qzh dj nh tkrh gSaA
6- PkVMZ ,dkmUVsaV dSls cus %&
(How to become a Chartered Accountered) :1. C. P.T.. ikl djukA

2. I.P.C.C. ds xqQ I xqQ II dks Dyh;j

djukA
3. eghus

ds

I.P.C.C.

COURSF

dks

COMPLETE djukA
4. 100 ?kaVs dh I.T.T. dh Vsfuax iw.kZ

djukA
5. I.P.C.C. dk jftLVsku djkukA
6. I.P.C.C. ds xqQ I xqQ o II dks Dyh;j

djukA
7. rhu lky ckn vkVhZdy fki dks Tokbu

djukA
8. vkVhZdy fki uk djus dh lwjr esa
I.P.C.C. dh xqQ I xqQ

o II dh rS;kjh

djukA ;k rks ge rhu lky vkVhZdy fki

djs;k rks esa I.P.C.C. dh xqQ I xqQ o
II dh ijh{kk mRrh.kZ djds mldk
lVhZfQdsV ys ds lh-,- Qkbuy dh
rS;kjh djsaA
9. vkVhZdy fki gksus ds ckn o lh-,-

Qkbuy ijh{kk ysus ds ckn 15 fnuksa

dh

tuZy

eSustesaV

vkSj

dE;wfudsku LfdIl dh Vsfuax gksrh

gSaA ml dks iwjk djus ds ckn vki
vkbZ-lh-,-vkbZ- ds }kjk lVhZfQdsV
izkIr djds lh-,- dks ,d izksQsku ds
#i esa viuk ldrs gSaA
10- lh-,- Qk;uy ,Dtke es Hkh esa I.P.C.C.
dh xqQ I
xqQ o II ds ,Dtke gksrs gSA
11- ;fn ge vkVhZdy fki djrsa gS] rks
vkVhZdy fki
djus ds 3 lky gksus ds ckn 6 eghus
igys gh lh-,Qk;by ,Dtke djus gksrs gSaA
7- orZeku le; esa C.A.dh LfFkfr
Hkkjr esa C. A. vfr rst xfr ls vius
foLrkj dks ik jgk gSaA Hkkjr dh vFkZR;
oLFkk esa ,oa vkdFkZd <kps dks
lqn`n cukus esa bl fk{kk iz.kkyh us
Hkjiwj lg;ksx fn;k gSA Hkkjrh; lafo/kku

ds vf/kfu;e 1949 ds rgr izk-voLFkk esa

dsoy 1700 lnL;ksa dk ;g xqiz lewg vc
c<+dj yxHkx, 1]50]000 rd igqap x;k
gSA C. A. fk{kk iz.kkyh us lekt dks ,d
uohu fnkk iznku djus ds lkFk lkFk
fokskK ,oa mRrjnk;h yksxksa dh
fu;qfDr dh gSA
8- C. A. fk{kk ds fofHkUu pj.k@ lksiku
[Different Stage In Charterd Account Course.] C. A.

fk{kk ds izk- pj.kksa dk O;k[;ku fd;k

tk; rks blesa loZizFke C. P. T . dk uke
vkrk gSA
leLr izdkj ds izkjafHkd Lrjksa dks
NksM+dj ;fn ckr dh tk;s rks fo|kFkhZ
ds }kjk ckjgoha 12th ) dh ijh{kk;sa
mRrh.kZ djus ds Ipkr~ rFkk C. A. dk
iathu djkus ds Ipkr~ mls bl C.P.T.
VsLV dh rS;kjh djuh gksrh gSA
tks fo|kFkhZ C. A. ds v/;;u gsrq
mrus gh ifjiDo gksrs gSA vr% tks fo|
kFkhZ C. A. djuk pkgrs gSa os loZ

izFke izosk ijh{kk ds rkSj is C. P. T uke

dh ijh{kk dks mRrh.kZ djrs gSaA bl
ijh{kk dk ikB~;e fo|kFkhZ dks lh- ,iftLVsku d;kZy; ds }kjk iznku fd;k
tkrk gSA igys ;g ijh{kk okZ esa pkj
ckj gksrh Fkh A fdUrq vc ;g ijh{kk,a
6&6 ekg ds vUrjky esa gksrh gSaA
blds

varxZr

fo|kfFkZ;ksa

dks

pkj

fok;ksa esa mRrh.kZ gksuk vko;d

ekuk x;k gS] rFkk ,sls fo|kFkhZ tks
lh- ,- djus dh izcy bPNk

j[krs gksa

muds fy;s C. P. T. ds varxZr pkj fok;ksa

esa lQyrk gkfly djuk vfuok;Z gSA
C. P. T ds ,Xtke Qsl djus ds mijkUr

gks dqN vU; VsLV tSls I.PC.C , I.T.T,

THREE AND HALF YEAR TREANING bR;kfn

dks Hkh lQyrk iwoZd mRrh.kZ djuk

gksrk gSA rr~Ipkr~ og C. A. dh mikf/k
izkIr djrk gSA bls foLrkj ls bl izdkj
le>k;k tk ldrk gSA

C. P-T. dk Full from gksrk tks fd okZ

esa

nks

ckj

gksrk

gS%&

twu@fnlEcj bl VsLV ds vUrxZr fo|

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1. Fundamental of Accounting
2. Mercantile laws.
3. General Economics.
4. Quantitative Aptitude.
Session - 1

Two section- Two hours 100 marks

a) Section:- Fundamentals of A/C (60 marks)
i.

Meaning and scope of Accounting

ii.

Accounting

concepts

principals

and

convention.
iii. Accounting Policies.
iv.

Accounting of a measurement discipline.

Valuation.

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2 Accounting Process)
Book of Accounting Leading to the Preparation of
trial Balance, Capital and revenue ederenditures.
capital and revenue receipts Counting not assets and
contingent

liabilities,

fundamentals

Liabilities,

fundamental errors including rectification there of

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4 Inventories izk- o vafre Lda/k
5 Depreciation A/C:-gkl
6 Perepareation of final a/c for sale proprietors.(
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