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Soft Skills Courses
PCO-1 Preparatory Course in Commerce (BPP)
PCO-1
PCO-1 Preparatory Course in Commerce (BPP)
PCO-1 Preparatory Course in Commerce (BPP)
Unit-1 Nature of Business
Introductory unit for the preparatory course in Commerce.
Video lesson
Self-Assessment
Questions with answers
Unit-2 Nature and Scope of Accounting
This unit elaborates the need for accounting and then discusses the nature, scope and importance of accounting.
Video lesson
Self-Assessment
Questions with answers
Unit-3 Basic Accounting Terms and Concepts
This unit explains some of the terms which are commonly used in accounting and also the basic concepts underlying the accounting system.
Video lesson
Self-Assessment
Questions with answers
Unit-4 Accounting Process and Rules
This unit explains stages in accounting process, different classes of accounts, the principle of double entry, and the rules of debit and credit.
Video lesson
Self-Assessment
Questions with answers
Unit-5 Journal
This unit explains the method of applying the rules of debit and credit to business transactions and how exactly the entries are made.
Video lesson
Self-Assessment
Questions with answers
Unit-6 Ledger
In this unit you will learn about the second stage i.e., recording in the ledger.
Video lesson
Self-Assessment
Questions with answers
Unit-7 Subsidiary Books - Cash Book
In this unit you will learn about the most important subsidiary book called Cash Book.
Video lesson
Self-Assessment
Questions with answers
Unit-8 Banking Transactions and Three Column Cash Book
In this unit you will learn about the Three Column Cash Book-cash book having an additional column for banking transactions.
Video lesson
Self-Assessment
Questions with answers
Unit-9 Bank Reconciliation Statement
Learn about the causes of this difference and the method of reconciling the balances of these two books.
Video lesson
Self-Assessment
Questions with answers
Unit-10 Other Subsidiary Books
In this unit, we intend to take up the remaining books.
Video lesson
Self-Assessment
Questions with answers
Unit-11 Trial Balance
In this unit you will study about the preparation of Trial Balance.
Video lesson
Self-Assessment
Questions with answers
Unit-12 Basic Concepts Relating to Final Accounts
In this unit you will learn about the basic accounting concepts or principles which guide the preparation of final accounts.
Video lesson
Self-Assessment
Questions with answers
Unit-13 Capital and Revenue
In this unit you will learn about the distinction between capital and revenue and the need for such distinction.
Video lesson
Self-Assessment
Questions with answers
Unit-14 Trading Account
In this unit you will learn what Gross Profit is, how it is ascertained and how a Trading Account is prepared.
Video lesson
Self-Assessment
Questions with answers
Unit-15 Manufacturing Account
This unit discusses how to ascertain the cost of goods produced and how to prepare the Manufacturing and Trading Accounts.
Video lesson
Self-Assessment
Questions with answers
Unit-16 Profit and Loss Account
In this unit you will learn how Profit and Loss Account is prepared and the Net Profitmet Loss ascertained.
Video lesson
Self-Assessment
Questions with answers
Unit-17 Balance Sheet
Learn about the Balance Sheet which is prepared for ascertaining the financial position of the business as at the end of an accounting year.
Video lesson
Self-Assessment
Questions with answers
Unit-18 Adjustments in Final Accounts
This unit tells which are the items that need adjustment, how such adjustments are made in the books of account.
Video lesson
Self-Assessment
Questions with answers
Unit-19 Final Accounts with Adjustments
This unit teaches how to prepare final accounts when you are given a Trial Balance along with some adjustments.
Video lesson
Self-Assessment
Questions with answers
Unit-20 Rectification of Errors
In this unit you will learn about the method of rectifying various errors and study the effect of the rectification on the profit of the business.
Video lesson
Self-Assessment
Questions with answers