On 1st January, 2018, Mr. Mukesh Nagpal decided to open a computer training centre in Delhi. He purchased a commercial complex measuring 300 square feet carpet area at a cost of 3,50,000 and decided to invest 2,50,000 as a further capital in the proposed business. He approached Punjab National Bank for loan which agreed to provide 80% loan of the cost of computers. He bought 25 computers of HCL costing 30,000 each.

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• 1 Introduction to Accounting
• 2 Bank Reconciliation Statement
• 3 Financial Statements I
• 4 Application of Computers in Accounting
• 5 Basic Accounting Terms
• 6 Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards (IFRS)
• 7 Bases of Accounting
• 8 Accounting Equation
• 9 Accounting Procedures - Rules of Debit and Credit
• 10 Origin of Transactions - Source Documents and Preparation of Vouchers
• 11 Journal
• 12 Ledger
• 13 Special Purpose Books I - Cash Book
• 14 Special Purpose Books II - Other Books
• 15 Trial Balance
• 16 Depreciation
• 17 Provisions and Reserves
• 18 Accounting for Bills of Exchange
• 19 Rectification of Errors
• 20 Financial Statements of Sole Proprietorship
• 21 Adjustments in Preparation of Financial Statements
• 22 Accounts from Incomplete Records - Single Entry System