Basic Accounting


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Manav Saini, Shobhna Gupta

ISBN No-938-93-82249-83-2


BBA 102-18 Basic Accounting

Unit I                

Introduction to Accounting: Meaning, objectives and Scope of Financial Accounting, Concept of Book Keeping, Basic Accounting terms, users of accounting information, limitations of Financial Accounting. Accounting Concepts and Conventions. 

Accounting Standards: Concept, objectives, benefits, brief review of Accounting Standards in India.

Unit II

The Accounting Equation Types and Nature of Accounts, Rules of Debit and Credit;

Accounting Process: Recording Transactions in Journal; Preparation of Ledger Accounts, Subsidiary Books; Preparation of Trial Balance. 

Unit III

Bank Reconciliation Statement, Depreciation: Meaning, need & importance of depreciation, methods of charging depreciation (WDV & SLM).

Preparation of Final Accounts: Preparation of Trading and Profit & Loss Account and Balance Sheet of sole proprietary business.

Unit IV

Introduction to Company Final Accounts: Important provisions of Companies Act, 1956 in respect of preparation of final accounts of a company. Understanding the Annual Report of a Company. 

Computerised Accounting: Computers and its application in accounting. Accounting software packages.                                        

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