1. Recording Transactions
This includes journals, ledgers, trail balance. In the next page, you can see the material of above. Here, study material is
given in depth with good no. of illustrations on journals, ledgers, and trail balance. Students of Gitam Institute of
Management need not go in depth of this as we will get sums from Profit and loss account and Balance Sheet and
adjustment which is very important.
Here material is given in depth as to get knowledge of that. You should be thorough in profit and loss account and
balance sheet – adjustments.
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20. INCOME MEASUREMENT – ACCRUAL ACCOUNTING –
ADJUSTMENT PROCESS – PREPARATION OF
FINANCIAL STATEMENT.
Profit and loss Account – Balance Sheet – Adjustments
Very Important.
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