वित्तीय लेखाकंन Financial Accounting Syllabus For B.B.A. Ist Year of Various Universities of Madhya Pradesh

Part A : Introduction

1. Students will be able to understand the basics of book-  keeping and accounting.
2. Students will be able to know about accounting software.
3. Students will be able to do the accounting work of the business unit.
4. They will be in a position to understand and technically use bank reconciliation, branch accounts and departmental accounts.
5. Students will understand the concept of Royalty accounting and Hire-purchase accounting and learn what accounting
remedies relate to them and where it can be used.

Part B : Content of the Course

1. Accounting and its place in business and relationship with other financial areas, Double Entry System, Book Keeping—Meaning, Advantages, Concepts and Conventions, Difference between Financial Accounting, Cost Accounting and Management Accounting.
2. Type of books of accounts and their preparation, Journal, Ledger, Trial Balance and Depreciation, Computerized Accounting Software (Cloud books, Wave and Tally).
3. Preparation of Final Account : Trading Account, Profit & Loss Account, Balance Sheet, Preparation of EMI Chart.
4. Bank Reconciliation Statement, Branch Accounts and Department Accounts.
5. Royalty Accounts, Hire Purchase Accounts–Accounting record in the book of purchaser and vender.

विषय-सूची

1. लेखांकन का परिचय
2. द्वि-प्रविष्टि प्रणाली की अवधारणा
3. लेखांकन की अवधारणा एवं परम्पराएं
4. जर्नल तैयार करना
5. रोजनामचा का उप-विभाजन : रोकड़ बही
6. रोजनामचा का उप-विभाजन : सहायक बहियां
7. खाता बही का निर्माण
8. तलपट का निर्माण
9. समायोजन प्रविष्टियां
10. अन्तिम खाते समायोजन सहित
11. मूल्य ह्रास की अवधारणा एवं लेखे (लेखा मानक-6 के अनुसार )
12. बैंक समाधान विवरण
13. अधिकार-शुल्क खाते
14. किराया-क्रय लेखे
15. वित्तीय लेखांकन, लागत लेखांकन और प्रबंधकीय लेखाविधि में अन्तर
16. कम्पूटरीकृत लेखांकन सॉफ्टवेयर : टेली
17. शाखा खाते
18. विभागीय लेखे

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