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BOOK KEEPING & ACCOUNTANCY [1]

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: 
2021-2022 [2]

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Source URL: https://hrbusiness.iisuniv.ac.in/courses/subjects/book-keeping-accountancy-3

Links:
[1] https://hrbusiness.iisuniv.ac.in/courses/subjects/book-keeping-accountancy-3
[2] https://hrbusiness.iisuniv.ac.in/academic-year/2021-2022