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

Unit 1 [Book]
Introduction, Meaning, Definition, Scope, Objectives, Functions of AccountingVIEW
Terminologies used in accountingVIEW
Users of Accounting InformationVIEW
Limitations of AccountingVIEW
Accounting PrinciplesVIEW
Accounting Concepts and ConventionsVIEW
Meaning of Double entry SystemVIEW
Process of AccountingVIEW
Types of Accounts: Traditional and Modern AccountingVIEW
Golden Rules of Debit and CreditVIEW
Accounting Standards (Ind AS), Meaning, Definition, Need and ObjectivesVIEW
List of Accounting Standards issued by ICAIVIEW
Accounting EquationsVIEW
Problems on Accounting EquationsVIEW
Unit 2 [Book]
Transaction AnalysisVIEW
JournalVIEW
LedgerVIEW
Balancing of AccountsVIEW
Trial BalanceVIEW
Simple Problems on JournalVIEW
Ledger PostingVIEW
Preparation of Trial BalanceVIEW
Unit 3 Subsidiary Books [Book]
Meaning, Types of Subsidiary BooksVIEW
Preparation of Purchases Book, Purchase Returns Book, Sales Book, Sales Return BookVIEW
Proforma InvoiceVIEW
Account SalesVIEW
Bills Receivable Book and Bills Payable BookVIEW
Simple Problems on the Purchases, Purchase Returns, Sales, Sales Returns, Bills Receivable and Payable BooksVIEW
Unit 4 [Book]
Introduction, Types of Cash BookVIEW
Simple Cash Book, Double Column Cash BookVIEW
Three Column Cash Book and Petty Cash BookVIEW
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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