Book Keeping

   Syllabus   

Commercial Book Keeping paper is divided into two sections i.e. Section A and Section B. Theory and Practical both are important for the preparation of the exam. Syllabus of Commercial Book keeping subject for SAS Exam is as follows : -

Section-A

     1.       Book Keeping up to the Trial Balance (Journal, Ledger, Cash Book, Subsidiary Books  and Trial Balance)
2.       Trading  & Profit and Loss Account and Balance sheet
3.       The correction of Errors
4.       Depreciation, Sinking Funds, Reserves and Reserve Fund, Secret Reserves
5.       Bill of Exchange, Promissory Notes, Cheques
6.       Accounts Current & Average Due date     

    Section - B

      7.       Consignment Accounts.
8.       Self Balancing Ledgers
9.       Capital and Revenue Account
10.     Receipts and Payments Accounts, Income & Expenditure Account
11.     Principles of Auditing