HPU BCA 4th Sem. Accounting

By | December 2, 2021

BCA0402 Accounting Syllabus

UNIT-I Accounting : Meaning, Definition and objects of Accounting, Accounting Principles; Accounting concepts and Conventions, Principle Double Entry System, Journal Entry, Ledger, Cash Book and Subsidiary books, Trial Balance and rectification of errors.

UNIT-II Final Account: Manufacturing Account, Trading Account, Profit and Loss Account and Balance Sheet.

UNIT-III Cost Accounting: Nature and scope of Cost Accounting, Cost Concept and classification; Cost Sheet, Marginal Costing (BEP and Cost Volume Profit analysis).

UNIT-IV Management Accounting: Meaning, importance and Scope of Management Accounting Brief introduction to the tools of financial statements; Analysis (Ratio, Fund Flow and Cash Flow Analysis).

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