CIET | Central Institute of Educational Technology

Table of Content
1	Introduction to Accountancy – Part 1
2	Introduction to Accountancy – Part 2
3	Introduction to Accountancy – Part 3
4	Introduction to Accountancy – Part 4
5	Theory Base of Accountancy – Part 1
6	Theory Base of Accountancy – Part 2
7	Accounting Vouchers
8	Accounting Equation
9	Rules of Debit and Credit
10	Books of Original Entry: Journal
11	Special Purpose Books: Cash Book
12	Special Purpose Books: Purchases book, Sales book, Purchases Return book, Sales Return book, Journal Proper
13	Ledger: Format; Posting from journal and subsidiary books; Balancing of accounts
14	Bank Reconciliation Statement: Concept Preparation, Ascertaining the correct cash balance
15	Trial Balance and Rectification of Errors
16	Rectification of Errors (continued)
17	Depreciation, Provisions & Reserves
18	Provisions and Reserve
19	Bills of Exchange – I
20	Bills of Exchange – II

Table of Content
S.No.	Modules
1	Introduction to Accountancy – Part 1
2	Introduction to Accountancy – Part 2
3	Introduction to Accountancy – Part 3
4	Introduction to Accountancy – Part 4
5	Theory Base of Accountancy – Part 1
6	Theory Base of Accountancy – Part 2
7	Accounting Vouchers
8	Accounting Equation
9	Rules of Debit and Credit
10	Books of Original Entry: Journal
11	Special Purpose Books: Cash Book
12	Special Purpose Books: Purchases book, Sales book, Purchases Return book, Sales Return book, Journal Proper
13	Ledger: Format; Posting from journal and subsidiary books; Balancing of accounts
14	Bank Reconciliation Statement: Concept Preparation, Ascertaining the correct cash balance
15	Trial Balance and Rectification of Errors
16	Rectification of Errors (continued)
17	Depreciation, Provisions & Reserves
18	Provisions and Reserve
19	Bills of Exchange – I
20	Bills of Exchange – II

Table of Content
S.No.	Modules
1	Introduction to Accountancy – Part 1
2	Introduction to Accountancy – Part 2
3	Introduction to Accountancy – Part 3
4	Introduction to Accountancy – Part 4
5	Theory Base of Accountancy – Part 1
6	Theory Base of Accountancy – Part 2
7	Accounting Vouchers
8	Accounting Equation
9	Rules of Debit and Credit
10	Books of Original Entry: Journal
11	Special Purpose Books: Cash Book
12	Special Purpose Books: Purchases book, Sales book, Purchases Return book, Sales Return book, Journal Proper
13	Ledger: Format; Posting from journal and subsidiary books; Balancing of accounts
14	Bank Reconciliation Statement: Concept Preparation, Ascertaining the correct cash balance
15	Trial Balance and Rectification of Errors
16	Rectification of Errors (continued)
17	Depreciation, Provisions & Reserves
18	Provisions and Reserve
19	Bills of Exchange – I
20	Bills of Exchange – II