Basic Accounting CSJMU NEP BBA Notes

Unit 1 [Book]
Introduction, Meaning and Accounting	VIEW
Process of Accounting	VIEW
Basic terminology of accounting	VIEW
Difference between accounting & book keeping	VIEW
Importance of Accounting	VIEW
Limitations of Accounting	VIEW
Various users of accounting information	VIEW
Accounting Principles: Conventions & Concepts	VIEW

Unit 2 [Book]
Accounting equation	VIEW
Dual aspect of accounting	VIEW
Types of accounts	VIEW
Rules of Debit & Credit	VIEW
Preparation of Journal and Cash book including banking transactions	VIEW
Ledger and Trial balance	VIEW
Subsidiary books of accounts	VIEW
Rectification of errors	VIEW
Preparation of bank reconciliation statement	VIEW
Bills of exchange and Promissory notes	VIEW

Unit 3 [Book]
Valuation of stocks	VIEW
Accounting treatment of Depreciation	VIEW
Reserves and provisions	VIEW
Preparation of final accounts along with adjustment entries	VIEW

Unit 4 [Book]
Issue of Shares	VIEW
Issue of Debentures	VIEW
Issue of Bonus Shares	VIEW
Right issue	VIEW
Redemption of Preference Shares	VIEW
Redemption of Debentures	VIEW