BUSINESS ACCOUNTING

Mary Jaisy K X
₹1,000.00
  • 0 student
  • 0 lessons
  • 0 quizzes
  • 10 week duration
0 student

Accounting is a means of communicating the results of business operations to various parties interested in or connected with the organization. Accounting is the language of business . It is associated not only with business with every body who is interested in keeping an account of money received and money spent.

Note: on course work every lecture should be complemented by an appropriate activity examples: practical problem collection of accounting data from sole proprietors, preparation of accounting records of a sole trader

  • Module I

    Introduction of accounting •Origin •meaning, definition-need importance-functions - limitations-accounting principles-Generally accepted accounting principles-accounting equation- double entry system.

    No items in this section
  • Module II

    Recording transactions •journal-ledger-trial balance-cash book (single column bank column, and with discount column) - bank reconciliation statement

    No items in this section
  • Module III

    Accounting for depreciation-meaning-importance-methods of providing depreciation (Straight line, diminishing, annuity)-reserves and provisions

    No items in this section
  • Module IV

    Final accounts of sole trader- manufacturing, trading, and profit and loss account and balance sheet

    No items in this section
  • Module V

    Bill of exchange •meaning, definition- importance promissory note-recording bill transaction (honouring, dishonouring, discounting)

    No items in this section
  • Reference

    Core text: Business accounting- Jain and Narang Reference text Advanced accounting -Jain and Narang Advanced Accountancy, MA Arulanandam and KS Raman, Himalaya Publications, Mumbai

    No items in this section

0.00 average based on 0 ratings

5 Star
0%
4 Star
0%
3 Star
0%
2 Star
0%
1 Star
0%
₹1,000.00