Contents: Accounting principles and processes: Journalising transactions -- Ledger posting and trial balance -- Sub-division of journal -- Negotiable instruments -- Bank reconciliation statement -- Final accounts -- Rectification of errors -- Depreciation, provisions and reserves -- Advanced final accounts -- Sectional and self balancing systems -- Account of non-trading institutions -- Single entry method -- Special accounting problems: Consignment accounts -- Joint venture account -- Account current and average due date -- Branch accounts -- Departmental accounts -- Hire purchase and instalment purchase systems -- Royalty accounts -- Inventory valuation -- Insurance claims -- Contract accounts -- Insolvency accounts -- Miscellaneous accounts -- Partnership accounts: Fundamentals -- Reconstitution of partnership firm-I -- Reconstitution of partnership firm-II -- Dissolution of partnership firm -- Recent examinations' problems: Sub-division of journal -- Bank reconciliation statement -- Final accounts -- Rectification of errors -- Depreciation -- Accounts of non-profit organisation -- Single entry system -- Consignment accounts -- Joint venture accounts -- Average due date -- Branch accounts -- Valuation of inventories -- Insurance claims -- Revenue recognition -- Investment accounts -- Container accounts -- Voyage accounts -- Partnership accounts.