New IGNOU PCO-01 Help Book Preparatory Course In Commerce in English – BPP Commerce Latest Edition Guide and Study Material.

Block 1 – Basic Concepts of Accounting
Nature of Business
Nature and Scope of Accounting
Basic Accounting Terms and Concepts

Block 2 – Books of Account–I
Accounting Process and Rules
Journal
Ledger

Block 3 – Books of Account–II
Sub-division of Journal-Cash Book
Bank Transaction and Three Column Cash Book
Bank Reconciliation Statement
Other Subsidiary Books
Trial Balance

Block 4 – Final Accounts–I
Basic Concepts Relating to Preparation of Final Accounts
Capital and Revenue
Trading Account
Manufacturing Account
Profit and Loss Account

Block 5 – Final Accounts–II
Balance Sheet
Adjustment in Final Accounts
Final Accounts with Adjustments
Rectification of Errors