FINANCIAL ACCOUNTING SYLLABUS

   MODULES / TOPICS :               
                           
  1.INTRODUCTION TO ACCOUNTING :

  • Accounting Meaning , Concepts and  Conventions .

  • Concept of Double Entry system , Rules of Debit and Credit .

  • Journal and Ledger .

  • Subsidiary Books . Cash Book .

  • Trial Balance .    

  • Bank Reconcilation Statement .

 

NUMERICALS : Subsidiary Books and Trial Balance.

NUMERICALS :Bank Reconcilation Statement.  


  2.FINAL ACCOUNTS :

  • Difference between Capital and Revenue Expenditure and Receipt.

  • Trading Account , PNL Account , Balance Sheet .

     

NUMERICALS : FINAL ACCOUNTS

  3.DEPRECIATION :
  • Concept , Definition of Depreciation .
  • WDV and SLM Methods of Depreciation .
 

NUMERICALS :DEPRECIATION

  5.RECENT DEVELOPMENTS  :
  • Difference between US GAAP and Indian GAAP .
  • Accounting Standards and its importance .
  • Inflation Accounting  and Human Resource Accounting.

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