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6th July 2015, 02:48 PM
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Join Date: Apr 2013
Re: Financial Accounting Sikkim Manipal University

Here I am providing the BBA Financial Accounting course contents / syllabus of Sikkim Manipal University which you are looking for .

Introduction to Financial Accounting: Introduction, Meaning of Book Keeping, Accounting and Accountancy, Distinction between Book Keeping and Accounting, Accounting Process, Objectives of Accounting, Various users of Accounting Information, Limitations of Accounting, Accounting Terminologies

Accounting Concepts, Principles and Conventions: Introduction, Meaning of Accounting Concepts, Principles, Conventions, Types of Accounting Concepts, Types of Accounting Principles, Types of Accounting Conventions, Accounting standards, International Financial Reporting Standards [IFRS]

Recording of Transactions: Introduction, Meaning of Assets, Liabilities, Equity, Accounting Equation and Effects of Financial Transaction on Accounting Equation, Classification of Accounts under Modern Approach Method, Double Entry System and Rules of Debit and Credit Entries

Secondary Books: Introduction, Secondary Books, Cash Book, Petty Cash Book, Ledger

Trial Balance and Rectification of Errors: Introduction, Trial Balance, Error in Accounting

Final Accounts – 1: Introduction, Meaning, Objectives and Characteristics of Final Accounts, Adjustments before Preparing Final Accounts, Closing Entries

Final Accounts – 2: Introduction, Trading Account, Profit and Loss Account, Balance Sheet, Treatment of Adjustments, Practical Problems

Bank Reconciliation Statement: Introduction, Meaning of Bank Reconciliation Statement, Importance of Bank Reconciliation Statement, Reasons for Difference, Procedure for Reconciliation

Bills of Exchange: Introduction, Bill of Exchange, Acceptance of a Bill, Due Date, Recording of Bill of Exchange in the books of Accounts

Partnership Accounts – Admission of a Partner: Introduction, Partnership - Meaning and Features, Partnership Deed and Contents, Admission of a Partner, Good will-Meaning, Accounting Treatment of Goodwill at the Time of Admission, Revaluation of Assets and Liabilities, Adjustments of Reserves and Accumulated Profits or Losses

Retirement and Death of a Partner: Introduction, Meaning of Retirement of Partner, Calculation of New Profit Sharing Ratio and Gaining Ratio, Adjustments with Regard to Goodwill, Revaluation of Assets and Liabilities, Settling the Claim of Retiring Partner, Death of Partner

Depreciation Accounting: Introduction, Meaning of Depreciation, Causes for Depreciation, Need for Depreciation, Computation of the Amount of Depreciation, Depreciation on Additions to Fixed Assets, Methods of Depreciation, Revised AS 6

Introduction to Company Accounts: Introduction, Kinds of Companies, Formation of Companies, Share Capital, Issue of Shares, Under Subscription & Oversubscription, Issue of Shares at Premium & Discount, Buy back of Shares and Treasury Stock, Accounting Treatments and Ledger Preparation

Company Accounts: Introduction, Forfeiture of Shares, Reissue of Shares, Issue of Bonus Shares, Rights Issue, Share Split, Buy Back of Shares, Redemption of Preference Shares, Debentures

Accounting Standards: Introduction, Objectives of Accounting Standards, Procedure for Issuing Accounting Standards, Advantages of Accounting Standards, Accounting Standards in India


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