Unit

Contents

Marks

Periods

1

Introduction to Book Keeping and Accounting

8

25

2

Accounting Equation effects

8

25

3

Nature of Accounts and Rules for debit and credit

8

25

4

Journal

12

35

5

Ledger

11

35

6

Recording and posting of cash transactions

12

35

7

Trial balance

11

30

Total

70

     210

Content

Learning Outcomes

Introduction to Book Keeping and Accounting  :  Need,  objectives, advantages

The learners would be able to :

● Identify the need of Book Keeping.

● Understand the Objectives of Book Keeping.

● Appreciate the advantages of Book Keeping.

● Describe the meaning, objectives and advan- tages of accounting.