Unit I – Introduction

B.Com • First Year • Semester – I • Fundamentals of Accounting • Commerce

Lessons

Unit I – Introduction › Lessons

1. Chapter 1.1 Origin of Accounting

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2. Chapter 1.2 Meaning of Accounting and Book-Keeping

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3. Chapter 1.3 Book-Keeping Vs Accounting

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4. Chapter 1.4 Need for Accounting

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5. Chapter 1.5 Objectives of Accounting

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6. Chapter 1.6 Process of Accounting

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7. Chapter 1.7 Limitations of Accounting

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8. Chapter 1.8 Stake holders of Accounting

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9. Chapter 1.9 Branches of Accounting

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10. Chapter 1.10 Principles of Accounting

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11. Chapter 2.1 Double Entry System

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12. Chapter 2.2 Classification of Accounts

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13. Chapter 2.3 Meaning of Journal

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14. Chapter 2.4 Significance of Journal

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15. Chapter 2.5 Golden rules of Accounting

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16. Chapter 2.6 Journalizing Process

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17. Chapter 2.7 Journalizing Practical Illustrations 1

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18. Chapter 2.7 Journalizing Practical 2

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19. Chapter 2.7 Journalizing Practical 3

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20. Chapter 3.1 Introduction to Ledger

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21. Chapter 3.2 Meaning and Definition of Ledger

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22. Chapter 3.3 Significance of Ledger

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23. Chapter 3.4 Advantages of Ledger

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24. Chapter 3.5 Format of Ledger and Ledger Posting Process

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25. Chapter 3.6 Ledger Posting Process and Ledger Balancing Process

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26. Chapter 3.7 Differences between Journal and Ledger

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27. 1.0 Learning Objectives

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28. 1.1 Human Activities

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29. 1.2 Nature of Business Activities

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30. 1.3 Business – Features

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31. 1.4 Business Objectives

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32. 1.5 Functional Areas of Business

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33. 1.6 Essentials of Successful Business

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34. 1.7 Types of Businesses

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35. 1.8 Summary

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36. 1.9 Key Words / Glossary

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37. 2.0 Learning Objectives

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38. 2.1 Spectrum of Business Activities

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39. 2.2 Components of Business

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40. 2.3 Industry

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41. 2.4 Industry – Classification

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