Paper-II (Commercial Bookkeeping (Elementary)) 
(Without Books)                                        
  Hours : 3                             Marks : 100

  1. Book Keeping upto trial balance

  2. Trading, Profit & Loss Accounts and balance sheet

  3. Correction of errors

  4. Depreciation, Sinking Fund, Reserve funds

  5. Bills of exchange, Promissory Notes & cheques

  6. Account Current; Average due date.

  7. Self-balancing ledger

  8. Capital & Revenue Receipts and payments Accounts income and expenditure and accounts.

  9. Manufacturing & Working Accounts

  10. Cost Accounts

  11. Double Accounting System

    Note:- At least 50% questions would be practical.