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Gujral Punjab Technical University

BBA Batch 2018 onwards

BBA 102-18 BASIC ACCOUNTING

Objective:  The  aim  course  is  to  familiar  students  with  basic  concepts  and 

principles of accounting and their applications in business.

Unit I 

Introduction  to  Accounting-  Meaning,  objectives  and  Scope  of  Financial

Accounting, Concept of  Book  Keeping, Basic Accounting terms,  users  of  accounting

information,  limitations  of  Financial  Accounting.  Accounting  Concepts  and

Conventions. 

Accounting  Standards-  Concept,  objectives,  benefits,  brief  review  of  Accounting

Standards  in  I ndia.

Unit II

The  Accounting  Equation;  Types  and  Nature  of  Accounts,  Rules  of  Debit  and

Credit;  Accounting  process  :Recording  Transactions  in  Journal;  Preparation  of

Ledger Accounts, Subsidiary Books; Preparation of Trial Balance. 

Unit III

Bank  Reconciliation  Statement,  Depreciation:  Meaning,  need  &  importance  of

depreciation, methods of charging depreciation (WDV &  SLM). Preparation of  Final

Accounts:  Preparation  of  Trading  and  Profit  &  Loss  Account  and  Balance  Sheet  of

sole proprietar y  business

Unit IV

Introduction  to  Company Final  Accounts:  Important  provisions  of  Companies Act,

1956  in  respect  of  preparation  of  final  accounts  of  a  company.  Understanding  the

Annual  Report  of  a Company. 

Computerised  Accounting:    Computers  and  its  application  in  accounting.

Accounting software packages