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  #2  
14th June 2018, 09:55 AM
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Re: Mats University Bcom

Can you provide me the syllabus of B.Com (Computer Application) Program offered by MATS School of Business Studies of MATS University, Raipur?
  #3  
14th June 2018, 09:59 AM
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Join Date: Aug 2012
Re: Mats University Bcom

The syllabus of B.Com (Computer Application) Program offered by MATS School of Business Studies of MATS University, Raipur is as follows:

Semester-I
B.Com (Comp.App) FUNDAMENTALS OF ACCOUNTING BCM101

COURSE CONTENTS

Module: I Meaning and Scope of Accounting: Need for accounting, meaning, definition and functions, Book Keeping and Accounting, Accounting Vs. Book-keeping Branches of Accounting, Users of accounting, limitations of accounting, Parties interested in accounting information. (6 Hours)
Accounting principles and Accounting Equation: Accounting principles, Postulates, Doctrines, Axioms, Accounting Standards- introduction, Assumptions, Conventions and Concepts Double Entry System: Advantages and disadvantages, Debit and Credit, classification of Accounts. Accounting Equation with practical problems, Preparation of Journal (6 Hours)
Module-II Preparation of Ledger and Trial Balance: Ledger, Trial balance: Objects, Preparation, different methods of Preparing Trial Balance; Opening Entries and Closing Entries. (12 Hours)
Module-III Subsidiary Books , Cash Book: single column, double column, three columns, petty cash book analytical petty cash book, Purchase Book, Purchase Returns Book, Sales Book, Sales Returns, Book, Bills Receivable Book, Bills Payable Books & Journal Proper. (8 Hours) Rectification of Errors: Classification of Errors, Location of errors, Suspense Account, Rectification Entries. (4 Hours)
Module-IV Final Accounts: Accounting concept of income, Revenue and Capital, Deferred Revenue Expenditure, preparation of Trading and P&L A/c., Balance Sheet, Manufacturing Account. (12 Hours)
Module- V Depreciation: Nature, cause, basic factors, Objectives of Providing Depreciation, methods of depreciation, Fixed instalment Method, DBM, Change in Method of Depreciation (12 Hours)

Text books:
1. Financial Accounting : S.N. Maheswary and S.K. Maheswary
2. Double Entry Book Keeping : C. Mohan Juneja, R. Chawla
3. Financial Accounting : S.M Shukla
4. Financial Accounting : R. L Gupta
Reference materials:
Fundamentals of Accounts : V.J. Seantis
Advanced Accounts P &S : Basu and Das.
Journals and periodicals : Institute of Chartered Accountants of India.


Syllabus B.Com (Computer Application) MATS University, Raipur






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