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Introduction to Financial Accounts University of Mumbai BMS 1st Sem Notes
09/04/2020
By
indiafreenotes
Unit 1 {Book}
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Meaning and Scope of Accounting
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Need and Development of Accounting
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Book-Keeping and Accounting
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Persons interested in Accounting
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Branches of accounting
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Objectives of accounting
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Accounting Standards: Meaning and Scope
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AS1: Disclosure of Accounting Policies
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AS6: Depreciation Accounting
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AS9: Revenue Recognition
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AS10: Accounting of fixed assets
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International Financial Reporting Standards (IFRS)
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IAS1: Presentation of financial Statements
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IAS2: Inventories
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Accounting in Computerized Environment: Introduction, features, Applications in various areas of Accounting
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Unit 2 Accounting Transactions {Book}
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Accounting cycle
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Journal
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Journal proper
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Opening and closing entries
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Relationship between journal and Ledger
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Rules Regarding posting
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Trial Balance
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Subsidiary books
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Purchase, Purchase returns, Sales, Sale return and cash book- Triple column
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Bank Reconciliation Statement
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Expenditure and Classification: Capital, revenue and deferred Revenue expenditure
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Unusual expenses, Effects of error
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Receipts: Capital receipts, Revenue receipt
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Difference between Capital receipts and Revenue receipt
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Revenue, Capital P/L
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Unit 3 Depreciation Accounting and Trial Balance {Book}
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Depreciation Accounting
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Straight Line Methods
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Reducing Balancing Methods
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Trial Balance
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Preparation of Trial Balance
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Unit 4 {Book}
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Final accounts of a Sole Proprietor
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Rectification of errors
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Manufacturing Account
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Trading Account
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Profit and Loss account
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Balance Sheet
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Final Accounts in Horizontal format
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Schedule 6 of Companies Act 1956
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