Introduction To Programming & Programming In C

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ISBN- 978-81-932613-2-3

AUTHOR- Dr. Ranjit D Patil , Mrs Snehsudha Popatrao Dhage

BCA University of Pune, First Semester
Syllabus
 
FINANCIAL ACCOUNTING
 

Unit

Contents

No. of Lectures

1

Introduction: Financial Accounting – Definition, Scope, Objectives and Limitations Distinction between Accounting and Book Keeping, Branches of Accounting.

06

2

Conceptual Framework: Accounting Concepts, Principles and Conventions. Accounting Standards – Concept, Objectives, Benefits, Overview of Accounting Standards in India. Accounting Policies, Accounting as a Measurement Discipline, Valuation Principles, Accounting Estimates.

06

3

Recording of Transactions: Voucher System; Accounting Process, Journals, Ledger, Cash Book, Subsidiary Books, Trial Balance. Depreciation – Meaning, Need, Importance and Methods (WDV and SLM).

16

4

Preparation of Final Accounts: Preparation of Trading Account, Profit and Loss Account and Balance Sheet of Sole Proprietary Business.

10

5

Introduction to Company Final Accounts: Important Provisions of Companies Act 1956 in Respect of Preparation of Final Accounts. Understanding the Final Accounts of a Company.

04

6

Accounting in Computerised Environment: Computers and Financial Application. Introduction to Accounting Software Package – Tally 9.0. An Overview of Computerised Accounting Systems – Salient Features and Significance, Generating Accounting Reports.

06

Total

48

SPPU2016/BCA/1/03
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