BBA105 Financial accounting & Analysis

Unit 1 Accounting {Book}
Meaning and Scope of Accounting	VIEW
Objectives and Nature of Accounting	VIEW
Functions of Accounting	VIEW
Book Keeping and Accounting	VIEW
Interrelationship of Accounting with other Disciplines	VIEW
Branches of Accounting	VIEW
Limitations of Accounting	VIEW
Accounting Principles and Standards
Accounting Principles	VIEW
Accounting concepts and conventions	VIEW
Meaning and relevance of GAAP	VIEW
Accounting standards issued by ICAI	VIEW
Accounting standards (IAS, AS and Ind AS)	VIEW
IFRS	VIEW

Unit 2 Journalizing Transactions: {Book}
Journal entries	VIEW
Compound Journal entries, Opening entry	VIEW
Ledger Posting and Trial Balance	VIEW
Preparation of Ledger, Posting	VIEW
Preparation of Cash Book, Sales and Purchase book	VIEW
Trial Balance	VIEW
Company Final Accounts:
Preparation of Final Accounts with adjustments	VIEW
Trading Account	VIEW
Profit & Loss Account	VIEW
Balance sheet as per Schedule III of the new Companies act 2013	VIEW

Unit 3 Depreciation, Provisions and Reserves {Book}
Concept of Depreciation, Causes of Depreciation	VIEW
Basic feature of Depreciation, Meaning of Depreciation Accounting	VIEW
Objectives of Providing Depreciation	VIEW
Fixation of Depreciation Amount	VIEW
Method of Recording Depreciation	VIEW
Methods of Providing Depreciation	VIEW
Depreciation Policy	VIEW
AS-10 Property plant & Equipment	VIEW
AS-6(Revised) Provisions and Reserves	VIEW
Change of method of Depreciation	VIEW
Contemporary issues & Challenges in Accounting
Human Resource Accounting	VIEW
Green Accounting	VIEW
Inflation Accounting	VIEW
Price Level Accounting	VIEW
Social Responsibility Accounting	VIEW

Unit 4 Shares and Share Capital {Book}
Introduction to Joint Stock Company	VIEW
Shares, Share Capital	VIEW
Accounting entries, Under Subscription, Over Subscription	VIEW
Calls in Advance, Calls in Arrears	VIEW
Issue of Shares at Premium	VIEW
Issue of Shares at Discount	VIEW
Forfeiture of Shares	VIEW
Surrender of Shares, Right Shares	VIEW
Bonus Share	VIEW
Issue of Debentures	VIEW
Methods of Redemption	VIEW
Redemption of Debentures	VIEW
Stock exchanges of India and Role of SEBI	VIEW