Financial Accounting Bangalore City University BBA SEP 2024-25 1st Semester Notes

Unit 1 [Book]
Introduction, Meaning, Definition, Scope, Objectives, Functions of Accounting VIEW
Terminologies used in accounting VIEW
Users of Accounting Information VIEW
Limitations of Accounting VIEW
Accounting Principles VIEW
Accounting Concepts and Conventions VIEW
Meaning of Double entry System VIEW
Process of Accounting VIEW
Types of Accounts: Traditional and Modern Accounting VIEW
Golden Rules of Debit and Credit VIEW
Accounting Standards (Ind AS), Meaning, Definition, Need and Objectives VIEW
List of Accounting Standards issued by ICAI VIEW
Accounting Equations VIEW
Problems on Accounting Equations VIEW
Unit 2 [Book]
Transaction Analysis VIEW
Journal VIEW
Ledger VIEW
Balancing of Accounts VIEW
Trial Balance VIEW
Simple Problems on Journal VIEW
Ledger Posting VIEW
Preparation of Trial Balance VIEW
Unit 3 Subsidiary Books [Book]
Meaning, Types of Subsidiary Books VIEW
Preparation of Purchases Book, Purchase Returns Book, Sales Book, Sales Return Book VIEW
Proforma Invoice VIEW
Account Sales VIEW
Bills Receivable Book and Bills Payable Book VIEW
Simple Problems on the Purchases, Purchase Returns, Sales, Sales Returns, Bills Receivable and Payable Books VIEW
Unit 4 [Book]
Introduction, Types of Cash Book VIEW
Simple Cash Book, Double Column Cash Book VIEW
Three Column Cash Book and Petty Cash Book VIEW
Unit 5 [Book]
Preparation of Statement of Profit and Loss and Balance Sheet of a Proprietary concern with Special adjustments like Depreciation, Outstanding expenses and Prepaid expenses, Outstanding incomes and Incomes received in advance and Provision for doubtful debts, interest on drawings and Interest on Capital. (Vertical Form) VIEW

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