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    Svetlana Mehta
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    This document provides an overview of topics related to computerized financial accounting that will be covered in a BCA Semester II course from 2009-2010. It includes definitions of accounting, the objectives of accounting, accounting concepts and features of bookkeeping. It discusses the accounting equation, accounting periods, matching, realization and accrual concepts. It also covers concepts of assets, liabilities, equities and transactions, as well as the double-entry system, types of accounts and business transactions. Finally, it discusses journals, cash books, petty cash books, ledgers, trial balances, bank reconciliation statements and suspense accounts.

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    This document provides an overview of topics related to computerized financial accounting that will be covered in a BCA Semester II course from 2009-2010. It includes definitions of accounting, the objectives of accounting, accounting concepts and features of bookkeeping. It discusses the accounting equation, accounting periods, matching, realization and accrual concepts. It also covers concepts of assets, liabilities, equities and transactions, as well as the double-entry system, types of accounts and business transactions. Finally, it discusses journals, cash books, petty cash books, ledgers, trial balances, bank reconciliation statements and suspense accounts.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    12 views1 page

    AC Page1

    Uploaded by

    Svetlana Mehta
    This document provides an overview of topics related to computerized financial accounting that will be covered in a BCA Semester II course from 2009-2010. It includes definitions of accounting, the objectives of accounting, accounting concepts and features of bookkeeping. It discusses the accounting equation, accounting periods, matching, realization and accrual concepts. It also covers concepts of assets, liabilities, equities and transactions, as well as the double-entry system, types of accounts and business transactions. Finally, it discusses journals, cash books, petty cash books, ledgers, trial balances, bank reconciliation statements and suspense accounts.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    of 1

    VEERNARMADSoUTHGUJARATUI{lvEFtSlTY

    B.C.A. Semester - ll

    $)

    201

    -Computerized Financial Acctluntirtg Ehective From'2009'201 0

    {.

    lntroduction to Accounting System

    i.l Meaning & Definition of Accounting

    1.2 Objectives of Accounting 1.3 Goircepts and Features of Book Keeping Cust) i .a gr"n"hes ot'Accounting (Financial' Management'. Bases) t.S gasis of Accounting lRiirual Bases' Cash

    2. Accounting ConcePts: 2.1 Accounting ConcePt 2.2 Accounting Equation ConcePt 2.3 Accounting Period ConcePt z.+ Crnt.pt oi nnatcning Realization Accrual 3. Accounting Equation & Transaction 3.1 lntroductionof Assets, Liabilities Equities i.z Con."pts of Transaction Analysis Personal Account, 3.3 Classification J Accounts (Real Account,

    Analysis:

    NominalAccount)

    * 4. Concepts

    il'i;ild;td"
    4. 3.-2

    of Book- KeePing: ^ binJr"'iniry system and its advantages/rlisadvarrtageri "f +.ztntroouctionofdou-bleentrysystemanditsadvantllges. 4.3 TYPes of Business Transaction +.9.t Casn Transaction
    Credit Transaction 4.3.3 Barter Transaction : OPelng.Slock' Olosing Sitock' 4.4 Concepts of lmportant Tgrm]19loSie^s Debt.rs, Cred itors, Goods, I nu"nio[y', n"set lia'ititiei, Capital, Qebit, Debit' lncome, Expensb's, Loss, Profit' Credit'

    5.Journat&subsidiaryBooks(l,uithpreliminaryexarnples):
    5.1 Meaning of Journal 5.2 Format of Journal 5.3 Concept and forrnat of Cash Book Book S.+ Con""'pt and format of Petty Cash

    6. Concept of Accounting Mechanism

    6.1 Meaning and definition of Ledger 6.2 Types of Ledger ,!r?^r!^-. 6a^ra*, o.g cdn."pts oiiosting Bank Reconciliation 6.4 Trial Bhlance and its 6.6 Concepts of Suspense

    statemettt ,- e,/ obiectives P, Account - CV

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