FA (BBA 1st)

Unit I (12 Hrs.)

Introduction to Accounting: Meaning Objectives Basic Accounting Terms. Accounting Principles: Meaning

and nature, Accounting Concepts. Bases of Accounting, Nature of Accounts, Origin of Transactions Source

Documents and Vouchers Accounting Equations Rules of Debit and Credit Recording of Transactions: Book of

Original Entry-Journal, Special Purpose Journal, Ledger Posting From Journal and ledger Balancing, Subsidiary

Books

Unit II (12 Hrs.)

Trial Balance: Meaning, Objectives and Preparations of trial balance, Errors: Types of Errors and Rectification

of errors, Bank Reconciliation Statement, Capital Expenditure, Revenue Expenditure, Deferred Revenue

Expenditure

Unit III (12 Hrs.)

Accounting For Depreciation, Provision and Reserves. Preparation of Manufacturing, Trading and Profit and

Loss Account, Balance Sheet (With Simple Adjustment in Preparation of Financial Statements)

Unit IV (12 Hrs.)

Accounting For Non Profit Organisations: Receipts and Payment Account, Preparation of Income and

Expenditure Accounts and Balance Sheet from Receipts and Payment Account with Additional Information