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  • Syllabus Business Accounting

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    The document outlines the key topics covered in a business accounting course, including the basic concepts of accounting, the double-entry system, journal and ledger entries, trial balances, depreciation methods, and preparing financial statements. Suggested reading materials are also provided that cover accounting fundamentals, financial accounting, and accounting for managers.

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    The document outlines the key topics covered in a business accounting course, including the basic concepts of accounting, the double-entry system, journal and ledger entries, trial balances, depreciation methods, and preparing financial statements. Suggested reading materials are also provided that cover accounting fundamentals, financial accounting, and accounting for managers.

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    © All Rights Reserved
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    6 views1 page

    Syllabus Business Accounting

    Uploaded by

    ramanimanish539
    The document outlines the key topics covered in a business accounting course, including the basic concepts of accounting, the double-entry system, journal and ledger entries, trial balances, depreciation methods, and preparing financial statements. Suggested reading materials are also provided that cover accounting fundamentals, financial accounting, and accounting for managers.

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    BUSINESS ACCOUNTING

    Paper code-MDC-101T

    1. Accounting: Basic of Accounting, Definition, Objectives, Scope, Basic Terms


    related to Accounting, Accounting Principles, Branches of Accounting, Uses &
    Limitations of Accounting, Concepts & Conventions, Accounting Mechanics-
    Double Entry System, its advantage.
    2. Journal - Rules of Debit & Credit, its Advantage, Method of Journalizing
    3. Ledger - Meaning, Utility, Posting Entries
    4. Trial Balance - Objective, Preparation, Rectification of errors, Suspense
    Accounting – Meaning, Utility.
    5. Depreciation – Meaning, Methods of Charging Depreciation, Straight Line,
    Written - Down Value Method.
    6. Preparation of Financial Statements- Trading account, Profit & Loss account and
    Balance Sheet.

    Suggested Readings:

    1. S.A. Siddiqui- Comprehensive Accounting.


    2. T.S. Grewal- Introduction to Accounting.
    3. M Hanif and Mukherjee -Financial Accounting (Volume-I)
    4. S.N. Maheshwar- Introduction to Accounting, (Vikas Publication)
    5. CA C. Rama Gopal, Accounting for Managers, (New Age)

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