BA (BCA 3rd)

SECTION-A

BasicAccountingConcepts:BackgroundofAccounting,Introduction,importanceandscope,

Accounts – Types and classification; basic terms– Capital, Income, Expenditure, Expenses,

Assets,LiabilitiesandapplicationtoProblems.,Accounting Equation,DoubleEntrySystem.

Generallyaccepted accounting principles.

SECTION-B

JournalandLedger-Journal andrecording ofentriesinjournalwithnarration;Ledger–Posting

fromJournaltorespectiveledgeraccounts. Basicconceptsofpurchasebook,salesbookand

cashbook.TrialBalance:Needandobjectives;ApplicationofTrialBalance;differenttypesof

errors escaped,trial Balancepreparation.

SECTION-C

FinalAccounts:FinalAccountswithoutadjustments.BankReconciliation Statement:Bank

transactions,Preparationofsimplebank reconciliationstatement.

SECTION-D

Sourcesof raising ofcapitalin corporate undertaking:workingCapitalandLongtermCapital.

Application ofcomputers in accounting.