Financial Accounting
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Financial Accounting

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Dr. Saroj Kumar, Mr. Raj Kumar Singh

ISBN-9789351635451

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Bharathiar University, BBA 3rd Third Semester
Syllabus
 
FINANCIAL ACCOUNTING
 
Unit-I
Basic Accounting Concepts - Kinds of Accounts. Double Entry Book Keeping – Rules of Double Entry System – Preparation of Journal and Ledger Accounts- Problems - Subsidiary Books - Cash Book – Types of Cash Book - Problems - Purchase Book - Sales Book - Sales Return and Purchase Return Books.
 
Unit-II
Trial Balance - Errors – Types of Errors - Rectification of Errors – Problems - Bank Reconciliation Statement – Problems.
 
Unit-III
Manufacturing - Trading - Profit & Loss Account - Balance Sheet. Problems with Simple Adjustments.
 
Unit-IV
Accounting for Non-Trading Institutions-Income & Expenditure Account- Receipts and Payment Accounts and Balance Sheet - Accounting for Depreciation – Methods of Depreciation – Problems (Straight Line Method and Written Down Value Method Only).
 
Unit-V
Preparation of Accounts from incomplete Records.
 
(Theory and Problems may be in the ratio of 20% and 80%respectively)
BHU2020/BBA/3/01
44 Items

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9789351635451
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