• Accounting
• History of Accounting
• Etymology of Accounting
• Branches of Accounting
• Organizations Related to Accounting
• Education, Training and Qualifications
• Generally Accepted Accounting Principles of USA
• Principles of Generally Accepted Accounting Principles (GAAP)
• Sources of Law for Generally Accepted Accounting Principles (GAAP)
• Financial Accounting Standards Board (FASB)
• International Financial Reporting Standards (IFRS) and U.S. GAAP
• Overview of IFRSs
• History of International Financial Reporting Standards (IFRS)
• Adoption of International Financial Reporting Standards (IFRS)
• US Generally Accepted Accounting Principles (US GAAP)
• Conceptual Framework for Financial Reporting
• Chapter 1: Objective of General Purpose Financial Reporting
• Chapter 2: Qualitative Characteristics of Useful Financial Information
• Chapter 3: Financial Statements and the Reporting Entity
• Chapter 4: Elements of Financial Statements
• Chapter 5: Recognition and Derecognition
• Chapter 6: Measurement
• Chapter 7: Presentation and Disclosure
• Chapter 8: Concepts of Capital and Capital Maintenance
• Requirements for Presentation of Financial Statements under IFRS
• Criticisms of International Financial Reporting Standards (IFRS)
• Differences Between IFRS and U.S. GAAP
• Economic Effects of IFRS Adoption
• Transfer Pricing
• General Framework of Transfer Pricing Rules
• Comparability and Transfer Pricing Methods
• U.S. Specific Transfer Pricing Rules
• OECD Specific Transfer Pricing Rules
• China Specific Transfer Pricing Rules
• Agreements Between Taxpayers and Governments and Dispute Resolution
• Economic Theory of Transfer Pricing
• Alternative Approaches to Profit Allocation
• Concepts of Accountancy
• History, Etymology and Terminology of Accounting
• Major Topics and Fields of Accounting
• Accounting Organizations
• Education, Training and Qualifications in Accounting
• Accounting Research, Scandals, Fraud and Error
• Accountancy Procedures : Going Concern Entity
• Accountancy Procedures : Double Entry System
• Accountancy Procedures : Principle of Conservatism
• Accountancy Procedures : Revenue Recognition and Realisation
• Accountancy Procedures : Accrual and Cash Basis
• Cash/Subsidiary Books and Ledger : Record Keeping Basics
• Cash/Subsidiary Books and Ledger : Account Categories
• Cash/Subsidiary Books and Ledger : Debit and Credit Concepts
• Cash/Subsidiary Books and Ledger : Accounting and Columnar Accounting Mechanics
• Cash/Subsidiary Books and Ledger : Journalising
• Bank reconciliation
• Bank Reconciliation Statement : Recording Transactions in Cash Book
• Bank Reconciliation Statement : Transactions Contained in the Pass Book/Bank Statement
• Bank Reconciliation Statement : Is Passbook a Mirror Image of Cash Book?
• Bank Reconciliation Statement : Causes for Passbook and Cashbook being different
• Bank Reconciliation Statement : Understanding Reconciliation
• Bank Reconciliation Statement : Preparing Reconciliation Statement
• Bank Reconciliation Statement : Need for Bank Reconciliation
• Bank Reconciliation Statement : How to prepare a Bank Reconciliation Statement when extracts of Cash Book and Pass Book are given?
• Bank Reconciliation Statement : Adjusting the Cash Book balance
• Bank Reconciliation Statement: Advantages of Bank Reconciliation Statement
• Meaning of a Trial Balance in banking
• Features and Purpose of a Trial Balance in banking
• Types of Trial Balance and Preparation of a Trial Balance in banking
• Disagreement of a Trial Balance in banking
• Classification of Errors in banking
• Location of Errors in banking
• Rectification of Errors in banking
• Suspense Account and Rectification in banking
• Rectification of Errors when Books are Closed in banking
• Adjusting and Closing Entries in banking
• Meaning of Depreciation
• Causes of Depreciation
• Need for Depreciation
• Factors of Depreciation
• Accounting Entries
• Methods of Depreciation
• Straight Line Method
• Advantages and Disadvantages of Straight Line Method
• Diminishing Balance or Written Down Value (WDV) Method
• Advantages and Disadvantages of Written Down Value Method
• Annuity Depreciation Method
• Depreciation & its Accounting : Sum of the Years’ Digits Method
• Depreciation & its Accounting : Units of Production Method
• Group depreciation method
• Composite depreciation method
• Depreciation & its Accounting : Replacement of a Fixed Asset and Creation of Sinking Fund
• Tax depreciation
• Amortisation of intangible assets
• Capital Expenditure
• Revenue
• Distinction between Capital and Revenue Expenditure
• Capital and Revenue Expenditure : Receipts
• Bills of Exchange
• Bills of Exchange : Types of Instruments of Credit
• Bills of Exchange : Term and Due Date of a Bill
• Bills of Exchange : Certain Important Terms
• Bills of Exchange : Accounting Entries to be Passed
• Bills of Exchange : Accommodation Bill
• Bills of Exchange : Bill Books
• Peculiar Features of Accounting System in Banks
• Accounting Systems of Different Banks
• Back Office Functions/Handling Unreconciled Entries in Banks : Functions Performed by the Back Office
• Back Office Functions/Handling Unreconciled Entries in Banks : Reconciliation Function in Banks
• Back Office Functions/Handling Unreconciled Entries in Banks : Reconciliation of Inter Branch/ Office Entries
• Bank Audit
• Emergence of Risk based Internal Audit in banks
• Types of Bank Audits such as Concurrent audit, Internal Audit, Statutory Audit
• Role of Audit and Inspection in banks