Fundamentals of Accounting Agra BBA First Semester book by Thakur publication
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  • Fundamentals of Accounting Agra BBA First Semester book by Thakur publication
  • Fundamentals of Accounting Agra BBA First Semester book by Thakur publication

Fundamentals of Accounting

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Aseem Agrawal

ISBN - 9789387880405

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BBA, Semester - I
According to the New Syllabus of  
‘Dr. Bhimrao Ambedkar University, Agra’
Syllabus
 
BBA 105: Fundamentals of Accounting
 
Unit I                                                                             (10 lectures)
Meaning, nature and concepts of financial accounting, Users of accounting information, Accounting Process,; Users of Accounting Information; Single Entry & Double entry book keeping system;  Principles of Accounting; Journal; Ledger: Meaning, need & Importance, Advantages, Posting of transactions to Ledger; Numerical Problems on Ledger. Trial Balance: Preparation, Errors and their Rectification, Numerical Problems on Preparation and Correction of Trial Balance.
 
Unit II                                                                           (10 lectures)
Final Accounts: Meaning, Types & Objectives, Trading Account, Profit & Loss Account, Balance Sheet Adjustments; Final Accounts of sole traders, Partnership Firm & Non- Profit Organizations; Adjustments at the end of financial year. Bank Reconciliation Statements
 
Unit III                                                                          (10 lectures)
Depreciation, Provisions and Reserves: Concept of Depreciation, Causes of Depreciation, Basic Features of Depreciation, Meaning of Depreciation Accounting, Objectives of Providing Depreciation, Fixation of Depreciation Amount, Method of Recording Depreciation, Methods of Providing Depreciation, Depreciation Policy, AS-6 (Revised) Depreciation Accounting, Provisions and Reserves. Goodwill: Meaning, Importance & Methods of Valuation
 
Unit IV                                                                          (10 lectures)
Shares and Share Capital: Shares, Share Capital, Accounting Entries, Under subscription, Oversubscription, Calls in Advance, Calls in Arrears, Issue of Share at Premium, Issue of Share at Discount, Forfeiture of Shares, Surrender of Shares, Issue of Two Classes of Shares, Right Shares, Re-issue of shares. Debentures: Classification of Debentures, Issue of Debentures, different Terms of Issue of Debentures, Writing off Loss on Issue of Debentures, Accounting Entries, Redemption of Debentures.

BRA2023/BBA/01/5
47 Items

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9789387880405
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