BUSINESS ACCOUNTING

Unit

Title and Contents

No. of

Lecture

Hours

1

Financial Accounting

1.1 Definition and Scope

1.2 Objectives

1.3 Accounting Concepts

1.4 Principles and Conventions

1.5 Classification of Accounts

15

2

Books of Accounting

2.1 Accounting Process

2.2 Journals

2.3 Ledger

2.4 Subsidiary Books

2.5 Trial Balance

2.6 Preparation of Final Accounts of Sole Proprietorship

15