Description
Book Keeping & Accountancy
(TL – T 0101)
Diploma in Taxation Law
As Per New Syllabus 2025
Syllabus:
1. Fundamental of Double-Entry Book Keeping:
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a) Meaning of Book-Keeping, definition & Objectives, Double entry principles, important terms of the Double Entry System.
b) The Journal & the ledger including subsidiary books of accounts
c) Trial balance & final accounts i.e. Trading, Profit and Loss account & Balance Sheet.
d) Rectification & Errors.
2. Recording of Banking Transactions:
Types of Cash Books- Cash columns, cash & Bank column & Cash, discount columns, preparation of Bank Reconciliation Statement.
3. Single entry System of Accounts and preparation of Accounts from incomplete records.
4. Partnership Accounts including Dissolution of Partnership.
5. Companies Accounts:
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a) Share Capital of a Company
b) Procedure of raising share capital, entries regarding application, allotment, calls, forfeiture of shares, re-issue of forfeiture of shares, issue of shares at premium and at a discount.
6. Accounts of Non-Trading Organisation:Preparation of an Income and Expenditure Account from Receipt and Payment Accounts:
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i) Clubs ii) Professionals (i.e. Lawyers and Doctors) only.
