Accountancy

लेखा (कक्षा ९)

Introduction to Bookkeeping, Double Entry System, Journal Entries, Ledger Accounts, Cash Book, Petty Cash Book, and Trial Balance.

Prescribed Chapters

Showing 2 Lessons

Unit 1

Bookkeeping Fundamentals & Double Entry System

1 Lesson

Lesson 1Syllabus Mapped

Bookkeeping Fundamentals & Double Entry System

लेखाविधिको आधार र दोहोरो लेखा प्रणाली

Meaning and objectives of bookkeeping, basic accounting terms (assets, liabilities, capital, revenue, expense), the Accounting Equation (Assets = Liabilities + Capital), and Golden Rules of Accounting.

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Unit 2

Journal Entries, Ledger & Trial Balance

1 Lesson

Lesson 2Syllabus Mapped

Journal Entries, Ledger & Trial Balance

गोश्वारा भौचर (जर्नल), खाता (लेजर) तथा सन्तुलन परीक्षण

Recording transactions in Journal, rules for compound entries, posting to Ledger accounts, balancing accounts, and preparation of Trial Balance to check arithmetical accuracy.

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