The objective of this paper is to give the practical knowledge of manual accounting
UNIT I: Case Studies of Journal, ledger and subsidiary books and Manual Accounting. Practical journal entries in Journal book and posting process in ledger.
UNIT II: Case studies of preparation of trial balance from ledger accounts and Preparation of Final Accounts.
UNIT III: Case studies of material, labour and overheads cost.
UNIT IV: Case studies of Preparation of cost sheet.
UNIT V: Case study of a firm’s accounting procedure and types of cost.