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One paper3 hours       100 Marks               270 Periods

I.

Final Accounts: Preparation of Trading and Profit and Loss Account and Balance Sheet of a sole trader with simple adjustments

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54

II.

Bank Reconciliation Statement: Utility and preparation.

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54

III.

Bills of Exchange: Nature and use of bills of exchange and promissory notes; Recording transactions pertaining to drawing, discounting, retiring, dishonoring and renewing of bills of exchange

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54

IV.

Errors and their Rectification: Types of errors and their  rectification.

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54

V.

Depreciation: Objects and methods-Straight line and diminishing balance methods

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54

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