BBA105 Financial Accounting and Analysis GGSIPU BBA NEP 2024-25 Notes

Unit 1 Accounting [Book]
Meaning and Scope of Accounting	VIEW
Objectives and Nature 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, Concepts and Conventions	VIEW
Meaning and Relevance of GAAP	VIEW
Accounting Standards issued by ICAI	VIEW
Accounting Standards (IAS, IFGRS, AS and Ind AS)	VIEW

Unit 2 Journalizing Transactions: [Book]
Journal entries	VIEW
Compound Journal entries, Opening entry	VIEW
Ledger Posting	VIEW
Preparation of Ledger, 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 and Loss Account	VIEW
Balance Sheet as per Schedule III of the new Companies act 2013	VIEW

Unit 3 [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
Provisions of AS-10 Property plant and Equipment	VIEW
AS-6(Revised) Provisions and Reserves	VIEW
Change of method of Depreciation (by both current and retrospective effect)	VIEW
Contemporary issues and Challenges in Accounting
Human Resource Accounting	VIEW
Green Accounting	VIEW
Inflation Accounting	VIEW
Price Level Accounting	VIEW
Social Responsibility Accounting	VIEW

Unit 4 [Book]
Introduction to Joint Stock Company	VIEW
Shares, Share Capital	VIEW
Accounting entries	VIEW
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	VIEW
Right Shares, Bonus Share	VIEW
Issue of Debentures, Methods of Redemption	VIEW
Stock exchanges of India and Role of SEBI	VIEW