New curriculum of account 2077 BS

1.1 Book - Keeping

1.2 Accounting

1.3 Accounting process and cycle

1.4 Branches of accounting

1.5 Business activities

1.6 Differences between book - keeping and accounting

1.7 Ethics in accounting

2.1 Meaning of GAAP

2.2 Accounting concepts and conventions

2.3 Accounting standards

2.4 Basic accounting terminologies

3.1 Double entry system

3.2 Basis of accounting 

3.3 Accounting equations

4.1 Original entry through journal book

4.2 Rules for Debit and Credit

4.3 Preparation of journal

4.4 Simple journal entries

4.5 Compound journal entries

4.6 Journal for abnormal/non-recurring transactions

4.7 Accounting for bill of exchange

5.1 Meaning and concept of subsidiary books

5.2 Objectives of subsidiary book

5.3 Importance or advantages of subsidiary book

5.4 Limitations or disadvantages of subsidiary book

5.5 Cash discounts and trade discover

5.6 Types of subsidiary book

5.7 Purchase book

5.8 Sales book or sales journal

5.9 Purchase return book or return outward book

5.10 Sales return book or return inward book

5.11 Bills receivable book and bills payable book

6.1 Meaning of ledger

6.2 Objectives of ledger

6.3 Utility and importance of ledger

6.4 Differences between journal and ledger

6.5 Formats of ledger

6.6 Continuous balancing form of ledger / Standard format of ledger

6.7 Posting in the ledger from journal

6.8 Preparation of ledger without journal

6.9 Closing and balancing of the ledger

6.10 Posting of compound entries

6.11 Posting of opening entries

6.12 Ledger posting from subsidiary book

7.1 Meaning of cash book

7.2 Objectives of cash book

7.3 Types of cash book

7.4 Petty cash book

8.1 Meaning and definition of trial balance

8.2 Objective of trial balance

8.3 Methods of preparing trial balance

9.1 Modern banking system

9.2 Cheque

9.3 Bank statement / Pass book

9.4 Bak reconciliation statement

10.1 Meaning of journal proper

10.2 Importance of journal proper

10.3 Entries for journal proper

10.4 Opening entries

10.5 Closing entries

10.6 Transfer entries

10.7 Adjustment entries

10.8 Entries for purchase and sale of assets on credit

10.9 Adjusted trial balance

10.10 Difference between unadjusted and adjusted trial balance

11.1 Meaning of accounting errors 

11.2 Classification / Types of errors

11.3 Types of errors based on disclosed by trial balance

11.4 Methods of locating errors

11.5 Rectification of error

11.6 Classification of erros

11.7 Preparation of suspense account

11.8 Disposal of suspense account

12.1 Introduction to fixed assets

12.2 Types of fixed assets

12.3 Meaning and definition and depreciation

12.4 Causes of depreciation

12.4 Advantages of providing depreciation

12.5 Factors affecting the amount of depreciation

12.6 Provision of depreciation as per income tax act of Nepal

12.7 Methods of computation of depreciation 

12.8 Straight-line method

12.9 Written down value methods

12.10 Accounting treatment for change in method of depreciation

13.1 Introduction

13.2 Reserve

13.3 Provision

14.1 Meaning of capital and revenue items

14.2 Types of capital and revenue items

14.3 Capital expenditure and revenue expense

14.4 Capital and revenue receipt

14.5 Capital and revenue profit/gain

14.6 Capital and revenue loss

14.7 Capital and revenue reserve

15.1 Concept and meaning of final accounts

15.2 Components of final accounts

15.3 Trading account

15.4 Profit and loss account 

15.5 Balance sheet

15.6 Arrangement of assets and liabilities in balance sheet (Marshalling of assets and liabilities)

15.7 Adjusting entries and its type

15.8 Treatment of adjustments

16.1 Introduction

16.2 Features of financial statements

16.3 Objectives/Importance of financial statements 

16.4 Limitations of financial statements

16.5 Types/components of financial statements

16.6 Income statement

16.7 Statement of financial position or balance sheet

16.8 The financial statement as per Nepal Financial Reporting Standards (NFRS)

16.9 Terminology used in Statement of profit or loss (Income statement)

16.10 Terminology used in Statement of financial position (Balance sheet)

17.1 Meaning of Non-profit organisation

17.2 Features of Non-profit organisation

17.3 Terminologies used in accounting for non-profit organisation

17.4 Accounting for Non-profit organisation

17.5 Receipt and payment account

17.6 Income and expenditure account

17.7 Balance sheet

18.1 Meaning of single entry system 

18.2 Calculation of profit and loss under single entry system

18.3 Statement of affairs

18.4 Profit and loss statement

18.5 Statement of affairs and profit and loss statement with adjustments

19.1 Introduction to government accounting

19.2 Features of government accounting

19.3 Objectives of government accounting

19.4 Differences between government and commercial accounting

19.5 Government accounting system in Nepal

19.6 New government accounting system

19.7 Types of accounting level

19.8 Budgetary accounting and classification of expenditure heads

19.9 Treasury single account (TSA) system

20.1 Meaning of general journal voucher

20.2 Payment order

20.3 Types of journal voucher

21.1 Concept and meaning of bank cash book

21.2 Accounts involved in bank cash book

21.3 Objectives of bank cash book

21.4 Importance of bank cash book

21.5 Considerations while preparing a bank cash book

21.6 Preparation of bank cash book

22.1 Meaning of ledger 

22.2 Monthly report of uncleared (Outstanding) Advances (AGF NO. 211)

22.3 Meaning and concept of budget sheet (Program based) ledger

22.4 Objectives of budget sheet 

22.5 Importance of budget sheet

22.6 Parts of budget sheet

22.7 Format of budget sheet

22.8 Preparation of budget sheet

22.9 Closing of budget sheet

23.1 Concept and meaning os statement of expenditures or monthly expenditure report

23.2 Objectives and importance of statement of expenditure

23.3 Preparation of statement of expenditure

23.4 Parts of statement of expenditure

23.5 Parts of statement of expenditure.