BOOK KEEPING & ACCOUNTANCY

Paper Code: 
COMS 202
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course Objective

The objective of this paper is to acquaint students with basics of Book-keeping and Accountancy.

 

12.00

Introduction: Meaning, Definition, Scope and objectives, Book-Keeping and Accounting, Basic Accounting terms, Generally Accepted Accounting Principles (GAAP)

12.00

Accounting Equation, Double entry system,Books of original entry: Journal and subsidiary books

12.00

Ledger and Trial Balance

12.00

Errors and their rectification, Bank Reconciliation Statement

12.00

Classification of Capital and Revenue items,

Final Accounts: Without adjustments

Essential Readings: 

Suggested Readings: • Book-Keeping and Accountancy, Jain Khandelwal and Pareek • Elements of Accounts, T S Grewal • Accountancy, DK Goel, Rajesh Goel, Shelly Goel, Arya Publications • Fundamentals of Accounting-I, Jain Khandelwal and Pareek

Academic Year: 
2019-2020
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