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BOOK KEEPING & ACCOUNTANCY
Paper Code:
COMS 202
Credits:
4
Contact Hours:
60.00
Max. Marks:
100.00
Objective:
The objective of this paper is to acquaint students with basics of Book-keeping and Accountancy.
12.00
Unit I:
1
Introduction: Meaning, Definition, Scope and objectives, Book-Keeping and Accounting, Basic Accounting terms, Generally Accepted Accounting Principles (GAAP)
12.00
Unit II:
2
Accounting Equation, Double entry system,Books of original entry: Journal and subsidiary books
12.00
Unit III:
3
Ledger and Trial Balance
12.00
Unit IV:
4
Errors and their rectification,
Bank Reconciliation Statement
12.00
Unit V:
5
Classification of Capital and Revenue items,
Final Accounts: Without adjustments
Essential 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:
