Financial Accounting

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Jaideep Sharma

Maharishi Dayanand University (MDU), BBA, First Semester
Syllabus
 

BBA-103: FINANCIAL ACCOUNTING

 
Time: 3 Hrs.                                             External Assessment: 80
Internal Assessment: 20
 
Unit-I
Meaning and Scope of Accounting, Nature of Financial Accounting Principles, Basis of Accounting; Accounting Process – From Recording of Business Transaction to Preparation of Trial Balance.
 
Unit-II
Depreciation Accounting; Preparation of Final Accounts (Non-Corporate Entities) alongwith Major Adjustments.
 
Unit-III
Rectification of Errors; Accounts of Non-Profit Organization, Joint Venture Accounts.
 
Unit-IV
Hire purchase, lease and installment purchase system accounting; consignment accounts.

MDU/BBA/1/05
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