Financial Accounting Maa Shakumbhari University Saharanpur BBA 1st Sem Notes

Unit 1 [Book]
Meaning, Need for Accounting	VIEW
Accounting Information System	VIEW
Stakeholders Using Accounting Information	VIEW
Qualitative Aspects of Financial Accounting	VIEW
Accounting Standards in India and International (Outline)	VIEW
Branches of Accounting	VIEW
Types of Business Organisations	VIEW
Accounting Taxonomy	VIEW
Accounting Concepts and Conventions	VIEW
Accounting Concept of Income and Expenditure	VIEW
Classification of Capital and Revenue	VIEW
Classification of Expenditure and Income	VIEW
Accounting Equation: Assets = Capital + Liabilities	VIEW
Accounting Process	VIEW
Contingent Assets and Liabilities	VIEW
Fictitious Assets	VIEW

Unit 2 [Book]
Recording Transactions and Trial Balance	VIEW
Transactions, Nature	VIEW
Entry in Journal	VIEW
Entry in Journal Purchases, Sales, Returns, Receivables and Payables, Inventory, Depreciation and Amortization, Assets	VIEW
Intangible Assets Accounting Entries	VIEW
GST Transactions Accounting Entries	VIEW
Entry in Ledger	VIEW
Accounting Accuracy through Trial Balance	VIEW
Trial Balance Correction of Errors	VIEW

Unit 3 [Book]
Final Accounts	VIEW
Preparation of Trading	VIEW
Preparation of Profit and Loss Account	VIEW
Cash Books	VIEW
Balance Sheet of Sole Trading Concerns	VIEW
Importance of Disclosures in Final Accounts	VIEW

Unit 4 [Book]
Introduction to Company	VIEW
Kinds of Share Capital	VIEW
Issue of Shares	VIEW
Schedule to Accounts	VIEW
Financial Statements as per Companies Act, 2013	VIEW
Provisions Related to Preparation of Financial Statements	VIEW
Preparation of Income Statement and Balance Sheet (Horizontal and Vertical Formats)	VIEW
Green Accounting	VIEW
Sustainable Reporting, Need, Objectives, Methods, Challenges	VIEW
Data Collection and Analysis for Sustainable Reporting to Improve Value of Business	VIEW
IFRS Financial Sustainability Disclosure Standards	VIEW