Financial & Management Accounting-I LU BBA 1st Semester NEP Notes
24/01/2022 1 By indiafreenotes| Unit 1 Accounting [Book] | ||
| Introduction to Accounting Basic Concepts, Purpose, Importance | VIEW | |
| Scope of Accounting | VIEW | |
| Advantages, Limitations of Accounting | VIEW | |
| Users of Accounting Information | VIEW | |
| Generally Accepted Accounting Principles (GAAP) | VIEW | |
| Accounting Standards (AS) | VIEW | VIEW |
| **AS1: Disclosure of Accounting policies | VIEW | |
| **AS6: Depreciation Accounting | VIEW | |
| **AS9: Revenue recognition | VIEW | |
| **AS10: Accounting of fixed assets | VIEW | |
| Introduction to International Financial Reporting Standards (IFRS) Need and Significance | VIEW | |
| VIEW | VIEW | |
| Ethical Issues in Accounting | VIEW | VIEW |
| Unit 2 [Book] | |
| Recording and Classification of transactions | VIEW |
| Preparation of trial balance | VIEW |
| Capital and Revenue expenditure | VIEW |
| Preparing final accounts for business | VIEW |
| Adjustment Entries: Inventory, Depreciation, Provision for Bad Debts, Accrued, prepaid, outstanding and unearned income and expenditure | VIEW |
| Unit 3 [Book] | ||
| Introduction to Cost accounting: Meaning, Objectives | VIEW | VIEW |
| Differences between Cost accounting and financial accounting | VIEW | |
| Classification of cost | VIEW | |
| Preparation of cost sheet | VIEW | VIEW |
| Difference between Marginal and absorption costing | VIEW | |
| Cost volume profit analysis | VIEW | VIEW |
| Unit 4 [Book] | |||
| Methods of costing | VIEW | VIEW | VIEW |
| Job costing | VIEW | VIEW | |
| Process Costing | VIEW | VIEW | |
| Activity based costing | VIEW | ||
| Reconciliation of Costing and Financial records | VIEW | VIEW | |
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