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Basic Accounting Concepts
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Journal and Ledger
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Trial Balance
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Bank Reconciliation Statement
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Capital and Revenue Expenditure and Income
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Rectification of Errors
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Depreciation
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Provisions and Reserves
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Bills of Exchange
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Final Accounts
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Non Trading Organisation
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Single Entry System
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Introduction to the Use of Computers in Accounting
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Computerised Accounting System
Introduction to the Use of Computers in Accounting
Introduction to Computers
- A computer is an electronic device, which is capable of performing a variety of operations as directed by a set of instructions. This set of instructions is called a computer programme or software.
- Data is the raw facts or figures on which the process is done by the computer.
Information Systems
- A system is a group of integrated parts that have the common purpose of achieving some objectives.
- Information system consists of network of all communication channels used within an organisation.
- It combines people, hardware, software and processes.
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