Last Updated by devang patel on 2025-07-30
1. Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures, Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors including rectifications thereof.
2. Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
3. Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.
4. COMMON PROFICIENCY TESTS App provide CPT exam problems with answers and easy solutions.
5. The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract.
6. Transfer of ownership and delivery of goods – Unpaid seller and his rights.
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