Fundamentals of Accounting

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Dr. Pradeep S. Soni

ISBN-9789351636908

University of Rajasthan, Part I, BBA
Syllabus
(PAPER-V) FUNDAMENTALS OF ACCOUNTING
 
Maximum Marks: 100                                                                        Duration: 3 Hrs.
 
Minimum Pass Marks: 36
 
 
UNIT-I
Generally Accepted Accounting Principles: Concepts and Conventions, Accounting Equation.
Books of Original Record. Journal and Subsidiary books. Ledger, Trial Balance, Bills of Exchange. Depreciation, Provision and Reserves. Rectification of Errors. Preparation of Final Accounts with Adjustments.
 
UNIT-II
Accounting of Non-Profit Organisations.
Sectional and Self Balancing Ledgers.
Preparation of Accounts from Incomplete Records.
 
UNIT-III
Insurance Claim for Loss of Stock and Loss of Profit.
Departmental and Branch Account.
 
UNIT-IV
Issue of Shares and Debentures.
Redemption of Shares of Debentures.
 
UNIT-V
Valuation of Goodwill and Shares.
Final Account of Companies.
UOR/BBA/1/05
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