OBJECTIVE- To familiarise the students with the basic accounting principles and practices in business. 

• MODULE-1 Accounting – Introduction- meaning- Book keeping and Accounting –Objectives of Accounting - Accounting Principles- Concepts and Conventions- Double Entry System- Books of Accounts- Accounting Equation- Golden Rule of Accounting ( 15 Hours)
• MODULE-2 Journal- Meaning – Journalising- Journal Entry- Simple and Compound Entries- opening Entry . (15 Hours)
• MODULE-3 Ledger - Form of an Account -Posting - Balancing of Accounts-Subdivision of JournalsPurchase book- Sales Book - Cash book (simple, triple column)-Petty Cash book. (22 Hours) 
• MODULE-4 Trial Balance - Meaning - Objects-Preparation- (8 Hours)
• MODULE-5 Final Accounts-Trading and Profit and Loss Account- Balance Sheet