Chapter 9 Financial Statements – I
Unit 9.1 Stakeholders and Their Information Requirements
Unit 9.2 Distinction between Capital and Revenue
Unit 9.3 Financial Statements
Unit 9.4 Trading and Profit and Loss Account
Unit 9.5 Operating Profit (EBIT)
Unit 9.6 Balance Sheet
Unit 9.7 Opening Entry

Chapter 10 Financial Statements
Unit 10.1 Need for Adjustments
Unit 10.2 Closing Stock
Unit 10.3 Outstanding Expenses
Unit 10.4 Prepaid Expenses
Unit 10.5 Accrued Income
Unit 10.6 Income Received in Advance
Unit 10.7 Depreciation
Unit 10.8 Bad Debts
Unit 10.9 Provision for Bad and Doubtful Debts
Unit 10.10 Provision for Discount on Debtors
Unit 10.11 Manager’s Commission
Unit 10.12 Interest on Capital
Unit 10.13 Methods of Presenting the Financial Statements

Chapter 11 Accounts from Incomplete Records
Unit 11.1 Meaning of Incomplete Records
Unit 11.2 Reasons of Incompleteness and its Limitations
Unit 11.3 Ascertainment of Profit and Loss
Unit 11.4 Preparing Trading and Profit and Loss Account and the Balance Sheet

Chapter 12 Applications of Computers in Accounting
Unit 12.1 Meaning and Elements of Computer System
Unit 12.2 Capabilities of Computer System
Unit 12.3 Limitations of a Computer System
Unit 12.4 Components of Computer
Unit 12.5 Evolution of Computerised Accounting
Unit 12.6 Features of Computerised Accounting System
Unit 12.7 Management Information System and Accounting Information System

Chapter 13 Computerized Accounting System
Unit 13.1 Concept of Computerized Accounting System
Unit 13.2 Comparison between Manual and Computerized Accounting
Unit 13.3 Advantages of Computerized Accounting System
Unit 13.4 Limitations of Computerized Accounting System
Unit 13.5 Sourcing of Accounting Software
Unit 13.6 Generic Considerations before Sourcing an Accounting Software

Chapter 14 Structuring Database for Accounting
Unit 14.1 Data Processing Cycle
Unit 14.2 Designing Database for Accounting
Unit 14.3 Entity Relationship (ER) Model
Unit 14.4 Database Technology
Unit 14.5 An Illustration of Accounting Database
Unit 14.6 Relational Data Model
Unit 14.7 Relational Databases and Schemas
Unit 14.8 Constraints and Database Schemas
Unit 14.9 Operations and Constraint Violations
Unit 14.10 Designing Relational Database Schema
Unit 14.11 llustrating the Database Structure for Example Realities
Unit 14.12 Interacting with Databases

Chapter 15 Accounting System Using Database Management System
Unit 15.1 MS Access and its Components 15.2 Creating Tables and Relationships for Accounting Database
Unit 15.3 Vouchers Using Forms
Unit 15.4 Information Using Queries
Unit 15.5 Generating Accounting Reports