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Fundamentals of Accounting Syllabus

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39 views1 page

Fundamentals of Accounting Syllabus

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priyadhashana2004
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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MC4104 FUNDAMENTALS OF ACCOUNTING LTPC

3 024
COURSE OBJECTIVES:
 To understand the basic principles of Accounting
 To understand the Double entry system and the preparation of ledger.
 To understand the process and importance of electronic accounting system.
 To Prepare the estimate for various business activities such as purchase, sale,
production and cash budgets
 To ensure the decision making process of an organization.
UNIT I INTRODUCTION TO ACCOUNTING 15
Introduction to Financial, Cost and Management Accounting - Objectives of Financial Accounting –
Accounting Principles, Concepts and Conventions – Book keeping and Accounting
Practical exercise session using Tally.:
1. Company Creation, Creating Groups
2. Creation of Ledgers and Vouchers

UNIT II MANAGEMENT ACCOUNTING AND BOOK KEEPING 15


Meaning-Objectives of Management Accounting-Accounting System – Preparation of Journal,
Ledger, Cash Book and Trial Balance – Errors disclosed and not disclosed by Trial Balance –Final
Accounts - Ratio Analysis
Practical exercise session using Tally.:
1. Creating Contra, Journals, Credit and Debit Notes
2. Preparing Trial Balance and Final Accounts

UNIT III BUDGETS AND BUDGETARY CONTROL 15


Budgets and Budgetary Control-Meaning-Types-Sales Budget-Production Budget-Cost of
Production Budget-Flexible Budgeting-Cash Budget-Master Budget-Zero Base Budgeting-
Computerized Accounting – with adjustments
Practical sessions using Advanced tools in MS-Excel:
1. Preparing Revenue Management and Portfolio Selection
2. Preparing Final Accounts with Adjustments

UNIT IV FINANCIAL MANAGEMENT 15


Objectives of Financial Management- preparation of Suspense Account – Depreciation – Meaning
and Types – Methods of Charging and Providing depreciation – Inventory
Practical exercise session using Tally.:
1. Preparing Inventory Creation, Purchase order, Sales Order
2. Preparing Sales Journal, Rejections, Delivery Note.

UNIT V BANK RECONCILIATION STATEMENT AND REPORTING 15


Preparing Bank Reconciliation Statement (simple problems) – Insurance Claim – Average Clause -
Export and Import of Data, Data Security,
Practical exercise session using Tally.:
1. Preparing the Bank Reconciliation Statement
2. Preparing the Trading, Profit And Loss Account and Trial Balance

TOTAL : 75 PERIODS

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