BBA103 Financial Accounting

5th February 2020 1 By indiafreenotes

Unit 1 {Book}

Nature and function of financial Reporting

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Accounting and accounting System

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Need and Development of Accounting

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Accounting Standards

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Information perception of different users

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Measures of Returns

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Ethical issues in accounting

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Basic accounting concepts and conventions

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GAAP

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IFRS

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Unit 2 {Book}

Source Documents

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Classification of accounts

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Recording, Posting of accounts

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Preparation of Trial balance for Service and Merchandise business

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Adjustments of accounts

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Closing of accounts

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Completing the accounting cycle measures Business income

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Financial statements of manufacturing business

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Unit 3 {Book}

Meaning and reporting of Assets & Liabilities

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Internal control systems or cash

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Bank Reconciliation

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Accounting for Receivables

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Accounting for inventories

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Capital and Revenue expenditure

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Depreciation accounting

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Accounting for Liabilities

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Accounting for Share capital

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Preference shares

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Buy back of shares

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Unit 4 {Book}

Analysis of accounting information, Financial statement analysis and application

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Statement of cash flow, preparation and interpretation

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