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Contents
Section A – Fundamentals of Accounting
1.    Accounting – An Introduction
2.    Accounting Process
3.    Preparation of Final Accounts for sole Proprietor
4.    Bank Reconciliation Statements
5.    Inventory Valuation
6.    Depreciation
7.    Accounting for Specific Transactions – Consignment Accounts
8.    Accounting for Specific Transactions – Joint Venture
9.    Accounting for Specific Transactions – Bills of Exchange and Promissory Note
10.  Accounting for Specific Transactions – Accounting for Goods Sold on Sale or Return Basis
11.  Partnership Accounts – Preliminary
12.  Partnership Accounts – Admission of a New Partner
13.  Partnership Accounts – Retirement or Death of a Partner
14.  Company Accounts – Issue of Share Capital
15.  Company Accounts – Redemption of Redeemable Preference Shares
16.  Company Accounts – Issue of Debentures
Section B – Mercantile Laws
1.    Nature and Type of Contracts
2.    Proposal and its Acceptance
3.    Consideration
4.    Free Consent
5.    Capacity to Contract
6.    Lawful Consideration and objects
7.    Void Agreements
8.    Contingent Contracts
9.    Performance of Contracts
10.  Quasi Contract
11.  Breach of Contract and Contractual Remedies
12.  Partnership – An Introduction
13.  Partnership – Mutual Relations, Right and Duties of Parners
14.  Partnership – Dissolution of a Firm
15.  Contract of Sale
16.  Conditions and Warranties
17.  Transfer of Property in Goods
18.  Performance of the Contract of Sale
Multiple-Choice Questions Based on Sale of Goods Act
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