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Fundamental of Accounting Book BBA First Sem UOR NEP-2020

Click below to Buy E-Book Edition:
Buy Latest Fundamental of Accounting Book in English Language for BBA 1st Semester University of Rajasthan , Jaipur NEP-2020 By Thakur publication.
AUTHORS : Dr. Subodha Chaturvedi , Mr. Puneet More
ISBN : 9789357556392
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Click below to Buy E-Book Edition:
Buy Latest Fundamental of Accounting Book in English Language for BBA 1st Semester University of Rajasthan , Jaipur NEP-2020 By Thakur publication.
AUTHORS : Dr. Subodha Chaturvedi , Mr. Puneet More
ISBN : 9789357556392
Syllabus
Course Code: UG0201-BBA-51T-103
Fundamental of Accounting
UNIT-I
Meaning and Definition of Accounting and Book Keeping, Accounting Process, Objective, Users, Limitations and Basic Terminology of Accounting. Accounting Concepts, Conventions and Equation. Generally Accepted Accounting Principles. Indian Accounting Standards and IFRS.
UNIT-II
Accounting Equations, Types of Accounts, Rules of Debit and Credit. Recording Transactions in Journal and Subsidiary Books: Purchase Book, Purchase Return Book, Sales Book, Sales Return Book and Cash Book. Preparation of Ledger Accounts. Preparation of Trial Balance.
UNIT-III
Depreciation Accounting: Meaning, Features, Need and Methods of Charging Depreciation, Provisions and Reserves, Difference between Provisions and Reserves. Bank Reconciliation Statement: Need and Preparation of Bank Reconciliation Statement. Errors and their Rectification.
UNIT-IV
Preparation of Financial Statements: Preparing Trading Account, Profit and Loss Account and Balance Sheet with Adjustments for a Sole Proprietor. Preparation of Accounts of Non-Profit Organisation: Preparing Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.