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       "Accounting is the language of business to communicate the business results to various groups of persons interested in the business"
ACCOUNTING CYCLE
LEARNING OBJECTIVES

1. Book - Keeping

2. Features of Book - Keeping

3. Features of Accounting

4. Accountancy

5. Features of Accountancy

6. Distinction b/w Book - Keeping and Accounting

7. Distinction b/w Accounting and Accountancy

8. Distinction b/w Book - Keeping and Accountancy

9. Advantages of Accounting

10. Limitations of Accounting

11. Types of Transactions

12. Assets

13. Liabilities

14. Difference b/w Assets & Liabilities
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