1. Introduction 2. Conceptual Framework 3. Basic Concepts and Conventions 5. Accounting Standards and Generally Accepted Accounting Principles 6. International Financial Reporting Standards (IFRSS) / IND - AS 7. Accounting Process : An Overview Unit 2 : Business Income, Accounting for Property, Plant and Equipment, and Valuation of Inventory 8. Measurement of Business Income and Revenue Recognition As - 9 9. Accounting for Property, Plant and Equipment & Depreciation 10. Inventories (AS - 2) Unit 3 : Financial Statements of Sole Proprietorship and Not - for - Profit Organizations 11. Final Accounts of Non - Corporate Entities : Sole Traders 12. Final Accounts of Not - for - Profit Organizations Unit 4 : Accounting for Inland Branches, Departments and Leases 13. Accounting for Inland Branches 14. Departmental Accounting 15. Accounting for Leases Unit 5 : Computerised Accounting System 16. Computerised Accounting System Using Tally Prime