Accounting may be defined as the art of recording, classifying and consolidating business transactions that are financial in nature for audit and tax. Introduction to management accounting notes lecture notes. This period is usually one year, which could be a calendar year i. Bharathidasan university syllabus 2019 pdf ugpgdiploma. Accounting policies, changes in accounting estimates and errors. Free accounting books download ebooks online textbooks. Hi friends, here on this thread i am uploading high quality pdf lecture notes and important questions on financial accounting. Financial accountancy is the field of accountancy concerned with the preparation of financial statements for decisionmakers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. Trial balance problems and solutions accountancy knowledge. The recording of financial transactions, in manual accounting system is. From our fa question paper bank, students can download solved previous year question paper. Paper bca 304 t financial accounting and management.
The total number of credit hours required for graduation is 120 comprising of 30 credit hours in the common programme in year one, and 90 more credit hours during the next three years. Applicants can download latest and updated ccs university syllabus from this page those students, who are going to appear in ba, bcom, bba, bsc, ma and msc exam, can prepare themselves through ccs university new syllabus. Hope these lecture notes and handouts on financial accounting will help you prepare for your semester exams. Need and advantages of financial accounting and accounting equation i. Read about bookkeeping, accounting principles, financial statements, with 66 pages of lessons and tutorials. Tech 1st semester mba 1st semester mca 1st semester mca d 2nd sem b. Bba103 notes uniti meaning and scope of accounting, nature of financial accounting principles, basis of accounting. Those students who are going to attend ugpg semester wise exams can take help from thiruvalluvar university syllabus. Hey folks, i have shared the pdf lecture notes for the subject financial accounting of first year students. Financial accounting previous year question paper with solutions for financial accounting from 2012 to 2019. We provide a full range of proactive financial, taxation, business advisory, audit, company secretarial and commercial services and advice to our broad range of clients.
Introduction, meaning of accountancy, bookkeeping and accounting, accounting process, objectives for accounting, differences between bookkeeping and accounting users of accounting information, limitations of accounting, basic terminologies. Paper bca 304 t financial accounting and management time. These balances are transferred to next financial year as an opening balance. Students can check all important topics of their respective course through pune university syllabus pdf. Bharathidasan university 2019 syllabus contains subjectwise topics and subtopics in detail. Com first year syllabus from the academic year 2008 2009. Accounting concepts the most important concepts of. Introduction, meaning of book keeping, accounting and accountancy, distinction between book keeping and accounting, accounting process, objectives of accounting, various users of accounting information, limitations of accounting, accounting terminologies. Bachelor in computer applications bca semester system with credits effective from the academic year 20032004 syllabus. Introduction to management accounting mgt102 academic year. It is an undergraduate information technology course. Introduction, meaning of accountancy, bookkeeping and accounting, accounting process, objectives for accounting, differences between bookkeeping and accounting users of accounting information, limitations of accounting, basic terminologies unit 2 accounting concepts, principles, bases and policies. Final accounts of notforprofit organisation lesson 3. Financial accounting or bachelor of commerce in financial accounting is an undergraduate commerce course.
Bba first year first semester examination,2011 subject code. In case fedex do not service your pin code, your order shall be serviced by overnight express. Introduction, meaning of book keeping, accounting and accountancy, distinction between book keeping and accounting, accounting process, objectives of accounting, various users of accounting information, limitations of accounting, accounting terminologies unit 2. Accounting special degree for the students those who successfully complete its degree programme. Accounting book pdf principles, bookkeeping, statements. Meaning and characteristics, frequency distribution, simple and manifold tabulation.
Business statistics free study notes for mba mca bba bca. Introduction to management accounting notes lecture notes, lectures 1 10 part 1, compleet. Company made lkr 450,000 gratuity provision for the financial year 20152016. Next 1st year computer science notes important short questions. Bharathidasan university conducts bca, bsc, ma and other ug, pg and diploma exam twice in a year. Meaning and scope of accounting, nature of financial accounting principles. Financial accounting bba subjects sikkim manipal university. Financial accounting is primarily concerned with the preparation of financial statements whereas management accounting covers areas such as interpretation of financial statements, cost accounting, etc. University of madras bca syllabus semester iii bca210. Public management special degree programme, are required to follow a common curriculum in management in the first year of study, before they are selected to the department of. Impairment loss provision lkr 180,000 has been made on investment during this fi nancial. Bca has a strong heritage celebrating 40 years in business.
Financial accounting or financial accountancy is the field of accounting concerned with the. Principles of accounting, introduction to accountancy, the accounting equation, double entry, debtors, creditors, prepayments, accruals and depreciation. The postgraduate programme in accounting and finance is designed to meet the needs of an economic environment, where specialized knowledge acts as an added value. It means that accounting collects financial information for the various users for taking decisions and tackling business issues. Bharathidasan university 2019 syllabus contains subjectwise.
The bachelor of computer applications course structure is quite similar to the traditional b. Need for accounting definition, features, objectives, functions, systems and bases and scope of accounting book keeping and accounting branches of accounting advantages and limitationsbasic terminology used. The payment was to be made rs 5,000 on the date of the contract and the balance in four annual instalments of rs. Business statistics free study notes for mba mca bba bca ba. Principles of accounting bba first year first semester. It helps in prevention and detection of errors and frauds.
It is designed based on the needs of the greek and international employment market, as described by international professional associations, such as the acca association of chartered certified accountants and cfa institute. Bachelor of commerce is usually divided into 3 years or 6 semesters. Financial accounting lecture notes, ebook for bcom first. All students enrolled in the faculty of management studies and commerce,except for some exceptions in the case of the b. Single entry system unit iii depreciation accounting unit iv lesson 1. Financial accounting pdf lecture noteshandouts download.
Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. What is ledger and how to post ledger, what is trial. Bca full form is bachelor of computer applications. Our website provides solved previous year question paper for financial accounting from 2012 to 2019. Com accounting and finance subjects the equitable coal company are leases of a mine on a royalty of 37 12 per tone of coal raised with a dead rent of rs 30000 per year and power to recoup shortworking during first five years of the lease. Accounting concepts the most important concepts of accounting are as follows. Every accounting system, manual or computerised, has two aspects. The first table was paid out in cash however the second one was bought in credit terms. Feb 24, 2017 need and advantages of financial accounting and accounting equation i. It, mca, also study material for panjab university chandigarh, punjab technical university students. Introduction to management accounting notes lecture. From general transaction recording conventions to the full accounting cycle and. Mba course syllabus financial and management accounting.
You will make accounting errors from time to time, so knowing how to detect these problems is an important skill to develop regardless of what accounting software application you use in your small business. Errors and their rectification rectification of errors without suspense ac rectification errors with suspense ac effect of rectification on profit and rectification during subsequent accounting year are excluded bank reconciliation statement. The first step towards getting a high score in exam is bharathidasan university syllabus. Financial accounting has been evaluated and recommended for 3 semester hours and may be transferred to over 2,000 colleges and universities. Com and all ug and pg courses with the help of pune university syllabus 2018. Cfis principles of accounting book is free, available for anyone to download as a pdf.
A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. Both these types of accounting are examined in the following paragraphs. Thiruvalluvar university syllabus 2019 ugpg all sem. The depreciation amounts to be charged for during an accounting year.
Financial accounting pdf lecture noteshandouts download for. Ccs university syllabus 2020 updated ccsu babcombbabsc. Aicpa industry audit and accounting guides and aicpa statements of position are included in category b only if the fasb. Doing preparation from the previous year question paper helps you to get good marks in exams. Ccs university syllabus 2020 updated ccsu babcombbabscma. Normally, accounting errors in a manual accounting system occur.
In this article, we provide complete details of 1st year syllabus and bcom 1st year subjects along with 1st year books in pdf. Scope of financial accounting following activities are included within the framework of financial accounting. These notes and ebook on financial accounting have been prepared by experienced commerce faculty and toppers and will provide you with easy to study material. Introduction to accounting journal ledger trial balance. Public accountants has defined the financial accounting as the art of. If the errors counterbalancing balances out another error. Com 2nd sem bb 2nd sem bba 2nd sem bca 2nd sem bca d 2nd sem bsc itd 2nd sem bscit 2nd semester mba a foundation course in human values and professional ethics accounting and financial management accounting and financial. We have provided all semester ug pg courses syllabi on this web page. Here is the video about introduction to accounting,and we discussed what is journal and how to pass journal entries. Bba third year fifth semester business and society3101 define business and.
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