• Balance Sheet Equation
• Computation of Balance Sheet Equation
• Preparation of Trial Balance
• Adjustment Entries
• Preparation of Financial Statements from Trial Balance
• Definition and Types of Companies
• Distinction between Partnership and Limited Liability Company
• Classes of Share Capital of company
• Issue of Shares of company
• Non-voting Shares of company
• Form of Balance Sheet
• Impact of Ind AS on Financial Statements
• Cash Flow
• Funds Flow Statement
• Cash Flow Statement
• Fund Flow
• Cash Flow Analysis
• Definition and Functions of a Bank
• Requirements of Banking Companies as to Accounts and Audit
• Significant Features of Accounting Systems of Banks
• Preparation and Presentation of Financial Statements of Banks
• Accounting Treatment of Specific Items
• Preparation of Profit and Loss Account
• Comments on Profit and Loss Account Items
• Important Items of Balance Sheet
• Disclosure Requirements of Banks to be Added as Notes to Accounts
• Disclosures Prescribed by RBI Under Basel-III
• Banks Listed on a Stock Exchange
•  Implementation of Indian Accounting Standards (Ind AS)
• Meaning of Computerised Accounting
• Features of Computerised Accounting
• Terms Used in Computerised Accounting
• Difference between Computerised and Manual Accounting
• Advantages and Disadvantages of Computerised Accounting
• Functions Performed by Computerised Accounting Softwares Available in the Market
• Computerisation – Scope and Experiences in Banking
• The Core Banking Components
• Information Security
•   Internet and World Wide Web – Influences on Banking