📘 Module 1: Introduction to Accounting

• Meaning, nature, and purpose of accounting

• Users of accounting information

• Accounting terms and principles

• Double-entry system fundamentals

• Types of accounts and golden rules

Students start by understanding the importance of accounting in business and how financial records support decision-making. This module builds the foundation for advanced topics.

📘 Module 2: Accounting Process

• Recording transactions

• Journal entries

• Ledger posting

• Trial balance preparation

• Opening & closing balances

• Rectification of errors

By the end of this module, learners gain complete confidence in systematically recording and summarizing transactions.

📘 Module 3: Depreciation & Provisions

• Concept and need for depreciation

• Methods of depreciation: Straight-line, reducing balance

• Difference between provisions and reserves

• Adjustments in final accounts

This section strengthens understanding of long-term asset management and financial adjustments.

📘 Module 4: Bank Reconciliation Statement

• Need and importance of BRS

• Causes of differences between cash book & passbook

• Preparing BRS under various scenarios

• Practical case-based exercises

Students learn to interpret financial statements and identify mistakes through reconciliation.

📘 Module 5: Financial Statements (Class 11 & Cambridge Syllabus Combined)

• Trading Account

• Profit & Loss Account

• Balance Sheet

• Adjustments: outstanding, prepaid, accrued income, depreciation, bad debts

• Capital & revenue expenditures

This is one of the most exam-scorable modules, and students learn through repeated practice worksheets.

📘 Module 6: Accounting for Inventories

• FIFO, LIFO, Weighted Average methods

• Stock valuation importance

• Impact of stock valuation on profit

• Inventory management basics

Important for AS & A-Level students focusing on costing principles.

📘 Module 7: Accounting for Bills of Exchange

• Promissory notes

• Endorsement

• Dishonor of bills

• Accommodation bills

• Practical numerical exercises

Students understand real-world credit transactions and commercial documentation.

📘 Module 8: Rectification of Errors

• Types of errors: omission, commission, principle, compensating

• Suspense account preparation

• Correcting trial balance discrepancies

A scoring area in exams and essential for clear conceptual understanding.

📘 Module 9: Partnership Accounts (A Level + Class 11)

• Features of partnership

• Profit-sharing ratios

• Goodwill calculation

• Reconstitution: admission, retirement, death of a partner

• Revaluation & adjustment of capital

• Dissolution of partnership

A comprehensive module relevant for both CBSE and Cambridge students.

📘 Module 10: Company Accounts (A/AS Level)

• Shares and share capital

• Issue, forfeiture & reissue of shares

• Debentures and their redemption

• Final accounts of companies

Students understand the financial structure of corporations.

📘 Module 11: Financial Analysis

• Ratio Analysis

• Cash Flow Statement (basics)

• Working capital

• Liquidity & profitability indicators

Important for competitive exams and higher commerce studies.

📘 Module 12: Cambridge AS & A Level-Specific Topics

• Marginal costing

• Absorption costing

• Break-even analysis

• Budgeting & variance analysis

• Accounting policies & ethical considerations

• Interpretation of financial information

Helps students tackle high-order exam questions and case-based scenarios.

📘 Module 13: Exam Preparation & Practice

• Chapter-wise assignments

• Past question papers

• Sample papers for Class 11 & A/AS Level

• Time-management techniques

• Concept revision worksheets

Sridhar Ganesh ensures every learner is exam-ready with ample practice material.