FOUNDATION PROGRAMME - ICSI
Double Entry System 15 Rules of Debit and Credit 16 Accounting Equation 18 LESSON ROUND UP 19 GLOSSARY 19 SELF TEST QUESTIONS 20 LESSON 2 ACCOUNTING PROCESS-I (RECORDING OF TRANSACTIONS) Accounting Cycle 24 Journal 24 Ledger 29 Subsidiary Books of Accounts 33 – Purchases Book 34 – Sales Book 34 – Purchases Returns Book 34
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