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Basic Accounting

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Author: Prof. Nirmal Jain
1st Edition
Language: English
Useful for: Specially Designed for BBA
Price:
Sales price: ₨. 375
Description

 

SYLLABUS

 

Unit 1
Purpose of Accounting and its. Place in Business, Limitations, Relationship with other Financial Areas. Advantages and Importance.

Unit 2
Basic Accounting Concept and convensions : Money Measurement Concept, Entity Concept, Going Concern Concept, Cost Concept, Dual Aspect Concept, Accrual Concept, Conservatism, Materiality Concept, Consistency Concept and Accounting Convensions.
Unit 3
Accounting Structure : Process of Accounting Journal, Ledger and Trial Balance Errors & their rectification based on Double Entry Book-Keeping System.
Unit 4
Bank Reconciliation Statement
Unit 5
Preparation of Financial Statements: Form and Preparation of Income Statement and Statement of Financial Position, Adjustments.
Unit 6
Accounting for Depreciation and its Importance in Decision Making-Fixed Installment Methods and Reducing Balance Methods.
Unit 7
Preparation of Final Accounts of Joint Stock Companies and Overview of Indian and International Accounting Standards.

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