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Fundamentals of Accounting 1st Semester BU BBA SEP Notes
Last updated on 22/10/2024
By
indiafreenotes
Unit 1 [Book] |
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Introduction Meaning and Definition Objectives of Accounting |
VIEW |
Functions of Accounting |
VIEW |
Uses of Accounting Information |
VIEW |
Limitations of Accounting |
VIEW |
Terminologies used in Accounting |
VIEW |
Accounting Process and |
VIEW |
Accounting Cycle |
VIEW |
Basis of Accounting, Cash basis and Accrual Basis |
VIEW |
Accounting Equations |
VIEW |
Branches of accounting |
VIEW |
Accounting Principles |
VIEW |
Accounting Concepts and Accounting Conventions |
VIEW |
Unit 2 [Book] |
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Process of Accounting |
VIEW |
Double entry system |
VIEW |
Kinds of Accounts, Rules |
VIEW |
Transaction Analysis |
VIEW |
Journal |
VIEW |
Ledger |
VIEW |
Balancing of Accounts |
VIEW |
Trial Balance |
VIEW |
illustrations on Journal, Ledger Posting and Preparation of Trial Balance |
VIEW |
Unit 3 [Book] |
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Subsidiary Books Meaning and 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 |
VIEW |
Petty Cash Book |
VIEW |
Unit 4 [Book] |
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Introduction to Financial Statement |
VIEW |
Income Statement |
VIEW |
Profit and Loss Account |
VIEW |
Balance Sheet |
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 |
Outstanding Expenses |
VIEW |
Prepaid Expenses |
VIEW |
Outstanding and Received in Advance of Incomes |
VIEW |
Provision for Doubtful Debts |
VIEW |
Drawings and Interest on Capital |
VIEW |
Unit 5 [Book] |
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Bank Reconciliation Statement (BRS), Definition, Purpose, Importance |
VIEW |
Reconciling Bank Statements and Bank Accounts Prepared in Businesses |
VIEW |
Causes for Differences between Cash Book and Pass Book, Timing differences, Outstanding Cheques and Deposits in transit, Errors in the Cash Book and Bank Statements, Bank charges and Interest, Direct debits, Standing instructions and Auto payments, Dishonoured Cheques |
VIEW |
Preparation of Bank Reconciliation Statement |
VIEW |
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