What is the basic accounting knowledge required by a B.Com fresher for a job in the accounting field?

There are basic theories which are required by a B.Com student which are considered as basics of accounting. They include double entry system, rules of debit and credit, accounting concepts, journal, ledger, trial balance, cash book and its types, subsidiary books of accounting, purchase books, sales book, financial statements for BO and NPO, types of assets you and liabilities, capital and revenue expenditure and receipts, bills of exchange, etc.

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