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19th July 2018, 06:30 PM
Re: Financial Accounting And Analysis Osmania University

I want the syllabus of Financial Accounting And Analysis of BBA of Osmania University so can you provide me?
19th July 2018, 06:31 PM
Super Moderator
Join Date: Aug 2012
Re: Financial Accounting And Analysis Osmania University

I am providing you the syllabus of Financial Accounting of BBA of Osmania University.

Osmania University BBA Financial Accounting Syllabus

Paper Code: BB304

Financial Accounting

Objective: To familiarize students with the mechanics of preparation of financial statements,
understanding corporate financial statements, their analysis and interpretation.

Unit I: Introduction to Financial Accounting: Accounting as an Information System,
Importance and Scope, Limitations; Users of accounting information; Accounting Concepts,
Principles and Conventions Generally Accepted Accounting Principles; The Accounting
Equation; Nature of Accounts

Unit II: Types of books (Primary and Secondary); Rules of Debit and Credit; Recording
Transactions in Journal; Preparation of Ledger Accounts; ledger balancing; Opening and
Closing Entries

Unit III: Preparation of Trial Balance; Preparation of Financial Statements: Trading Account,
Profit & Loss Account and Balance Sheet, Adjustment Entries, Understanding contents of
financial statements of a joint stock company as per the Companies Act 2013.

Unit IV: Financial Statement Analysis using ratios: Objective of financial statement analysis,
sources of information; Techniques of financial statement analysis: Horizontal analysis,
Vertical analysis and Ratio Analysis; Financial Ratios: Meaning and Usefulness of Financial
Ratios. Analysis of ratios . Liquidity Ratios, Solvency Ratios, Profitability Ratios, and
Turnover Ratios; Limitation of ratio analysis.

Unit V: Indian Accounting Standards (Ind-AS): Concept, benefits, procedure for issuing IndAS in India, salient features of Ind-AS issued by ICAI; International Financial Reporting
Standards (IFRS): Main features, uses and objectives of IFRS, IFRS issued by IASB.

Reference Books:

1. Tulsian, P.C., Financial Accounting, Pearson
2. T.S. Grewal, Introduction to Accountancy, Sultan Chand
3. Maheshwari, S.N. & Maheshwari, S.K. , Financial Accounting for B. Com., CA, CS, &
ICWA (Foundation) Courses, Vikas Publishing House Pvt. Ltd.
4. Ghosh, T.P., Financial Accounting for Managers, Taxmann Allied Services (P) Ltd.
5. Balwani, Nitin, Accounting and Finance for Managers
6. Jain, S.P. &Narang, K.L., Advanced Accountancy.


Osmania University
Osmania University Main Rd, Amberpet, Hyderabad, Telangana 500007
040 2768 2444

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