Fundamentals of Accountancy Bangalore University BBA 1st Semester NEP Notes

4th January 2022 1 By indiafreenotes
Unit 1 Introduction to Accountancy {Book}
Introduction, Meaning and Definition of Accounting VIEW
Objectives of Accounting VIEW
Functions of Accounting VIEW
Users of Accounting Information VIEW
Advantages & Limitations of Accounting VIEW
Accounting Cycle VIEW
Accounting Principles VIEW VIEW
Accounting Concepts and Accounting Conventions VIEW
Accounting Standards objectives VIEW
Significance of accounting standards VIEW
List of Indian Accounting Standards VIEW

 

Unit 2 Accounting Process {Book}
Process of Accounting VIEW
Double entry system VIEW VIEW
Kinds of Accounts, Rules VIEW
Transaction Analysis VIEW
Journal VIEW VIEW
Ledger VIEW
Balancing of Accounts VIEW
Trial Balance VIEW VIEW
Problems on Journal VIEW VIEW VIEW
Ledger Posting VIEW
Preparation of Trial Balance VIEW

 

Unit 3 Subsidiary Books {Book}
Subsidiary Books Meaning, Significance VIEW
Types of Subsidiary Books: Purchases Book, Sales Book (With Tax Rate), Purchase Returns Book, Sales Return Book VIEW
Bills Receivable Book, Bills Payable Book VIEW
Types of Cash Book: Simple Cash Book, Double Column Cash Book, Three Column Cash Book VIEW
Petty Cash Book (Problems only on Three Column Cash Book and Petty Cash Book) VIEW

 

Unit 4 Final Accounts of Proprietary Concern {Book} VIEW
Preparation of Statement of Profit and Loss of a proprietary concern with special adjustments like Depreciation VIEW
Preparation of Statement of Balance Sheet of a proprietary

concern with special adjustments like Depreciation

 VIEW VIEW
*Closing entries VIEW
Outstanding Expenses VIEW
Prepaid and Received in Advance of Incomes VIEW
Provision for Doubtful Debts VIEW
Drawings and Interest on Capital VIEW

 

Unit 5 Experiential Learning {Book}
Creation of Subsidiary Books in Spreadsheet: Purchases Book, Sales Book (With Tax Rate), Purchase Returns Book, Sales Return Book, VIEW
Bills Receivable Book, Bills Payable Book VIEW
Types of Cash Book: Simple Cash Book, Double Column Cash Book, Three Column Cash Book VIEW
Petty Cash Book VIEW
Preparation of Statement of P/L VIEW
Balance Sheet in Spreadsheet VIEW

 

CategoryBangalore University BBA Notes
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