BMS: Introduction to Financial Accounts
Unit 1 | |
Meaning and Scope of Accounting | VIEW |
Need and Development of Accounting | VIEW |
Book-Keeping and Accounting | VIEW |
Persons interested in Accounting | VIEW |
Branches of accounting | VIEW |
Objectives of accounting | VIEW |
Accounting Standards: Meaning and Scope | VIEW |
AS1: Disclosure of Accounting Policies | VIEW |
AS6: Depreciation Accounting | VIEW |
AS9: Revenue Recognition | VIEW |
AS10: Accounting of fixed assets | VIEW |
International Financial Reporting Standards (IFRS) | VIEW |
IAS1: Presentation of financial Statements | VIEW |
IAS2: Inventories | VIEW |
Accounting in Computerized Environment: Introduction, features, Applications in various areas of Accounting | VIEW |
Unit 2: Accounting Transactions |
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Accounting cycle | VIEW |
Journal | VIEW |
Journal proper | VIEW |
Opening and closing entries | VIEW |
Relationship between journal and Ledger | VIEW |
Rules Regarding posting | VIEW |
Trial Balance | VIEW |
Subsidiary books | VIEW |
Purchase, Purchase returns, Sales, Sale return and cash book- Triple column | VIEW |
Bank Reconciliation Statement | VIEW |
Expenditure and Classification: Capital, revenue and deferred Revenue expenditure | VIEW |
Unusual expenses, Effects of error | VIEW |
Receipts: Capital receipts, Revenue receipt | VIEW |
Difference between Capital receipts and Revenue receipt | VIEW |
Revenue, Capital P/L | VIEW |
BMS: Introduction to Financial Accounts
Unit 3: Depreciation Accounting and Trial Balance |
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Depreciation Accounting | VIEW |
Straight Line Methods | VIEW |
Reducing Balancing Methods | VIEW |
Trial Balance | VIEW |
Preparation of Trial Balance | VIEW |
Unit 4 |
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Final accounts of a Sole Proprietor | VIEW |
Rectification of errors | VIEW |
Manufacturing Account | VIEW |
Trading Account | VIEW |
Profit and Loss account | VIEW |
Balance Sheet | VIEW |
Final Accounts in Horizontal format | VIEW |