1. Accounting Mechanism : Double Entry System, 2. Preparation of journal, Ledger and Trial Balance, 3. Goods and Services Tax (GST), 4. Sub-Division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books 5. Preparation of Final Statement, 6. Capital and Revenue, 7. Accounting Concept of Income, 8. Valuation of Inventory (Stock), 9. Depreciation, 10.