105 - Financial Accounting [Unit Analysis] [BBA I, Rajasthan University]
FINANCIAL ACCOUNTING
TYPE: PRACTICAL + THEORY SUBJECT
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UNIT 1
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | GENERALLY ACCEPTED ACCOUNTING PRINCIPLES | (1) CONCEPTS (2) CONVENTIONS (3) ACCOUNTING EQUATION |
| 2 | BOOKS OF ORGINAL RECORD | (1) JOURNAL AND SUBSIDIARY BOOKS (2) LEDGER (3) TRIAL BALANCE |
UNIT 2
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | DEPRECIATION AND RESERVES | (1) DEPRECIATION (2) PROVISION (3) RESERVES |
| 2 | FINAL ACCOUNTS AND RECTIFICATION | (1) FINAL ACCOUNTS WITHOUT ADJUSTMENTS (2) ADJUSTMENT ENTRIES IN FINAL ACCOUNTS (3) FINAL ACCOUNTS WITH ADJUSTMENT (4) RECTIFICATION OF ERRORS |
UNIT 3
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | STATEMENTS | (1) BANK RECONCILIATION STATEMENT (2) ACCOUNTING OF NON-[RPFIT ORGANISATIONS AND PROFESSIONAL PEOPLE (3) INSURANCE CLAIMS FOR LOSS OF STOCK AND LOSS OF PROFIT |
UNIT 4
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | ACCOUNTS OF COMPANY | (1) ISSUE AND FORFEITURE OF EQUITY SHARES (2) ISSUE AND REDEMPTION OF PREFERENCE SHARES (3) ISSUE AND REDEMPTION OF DEBENTURES |
UNIT 5
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | REMUNERATION AND BONUS SHARES | (1) FINANCIAL STATEMENTS OF COMPANIES INCLUDING MANAGERIAL REMUNERATION (2) DISPOSAL OF PROFITS AND ISSUE OF BONUS SHARES |
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