Financial Accounting (BCA)

Accounting principles, journal, ledger, trial balance and final accounts.

6 महीनेअवधि 5Chapters21टॉपिक

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01Unit 1: Introduction to Accounting 4 टॉपिक

Meaning, objectives and users of accounting
Accounting concepts and conventions
Accounting equation
Types of accounts

02Unit 2: Journal and Subsidiary Books 4 टॉपिक

Double entry system
Rules of debit and credit
Journal entries
Cash book and subsidiary books

03Unit 3: Ledger and Trial Balance 4 टॉपिक

Posting and balancing of ledger accounts
Preparation of trial balance
Types of errors
Rectification of errors

04Unit 4: Depreciation and Bank Reconciliation 4 टॉपिक

Meaning and causes of depreciation
Straight line method
Written down value method
बैंक रिकंसीलिएशन स्टेटमेंट

05Unit 5: Final Accounts 5 टॉपिक

Trading account
Profit and loss account
Balance sheet
Adjustments - closing stock, outstanding and prepaid expenses, depreciation
Introduction to computerised accounting

परिचय

आप यह कर पाएँगे

Explain accounting concepts, conventions and the accounting equation
Record transactions in the journal using the rules of debit and credit
Post entries to the ledger, balance accounts and prepare a trial balance
Calculate depreciation by straight line and written down value methods
Prepare a bank reconciliation statement
Prepare trading account, profit and loss account and balance sheet with simple adjustments

यह किसके लिए है

BCA students of Semester 2 (UP state universities, Lucknow University pattern)
Science-stream students learning accounting for the first time

आपको क्या चाहिए

Basic arithmetic - no previous commerce background needed

सवाल

Which syllabus does this Financial Accounting course follow?

It follows the common UP state university BCA syllabus (University of Lucknow pattern) for BCA Semester 2. If your own university's syllabus differs, the centre follows your university's syllabus and unit order.

Why is accounting in BCA?

Most business software (ERP, billing, Tally-type packages) is built on accounting rules; this paper gives that base.

Is it mostly numerical?

Yes. Journal entries, ledger, trial balance, depreciation, BRS and final accounts are practised with many worked examples.