Financial Accounting

Course Syllabus

Unit 1: Introduction of Accounting

1.1 Introduction to Accounting

1.2 Process of Accounting

1.3 Methods of Accounting           

1.4 Types of Accounts

1.5 Accounting Terminology

1.6 Accounting Concepts, Principles, Conventions & Standards

1.7 Journal

Unit 2: Ledger, Subsidiary Books & Trial Balance

2.1 Ledger

2.2 Subsidiary Books

2.2.1 Purchases Day Book, Sales Day Book, Purchase Returns Book,

Sales Returns Book, Bills Receivable Book, Bills Payable Book,

2.2.2.Cash Book

2.3 Trial Balance                                                                                                              

Unit 3: Capital and Revenue & Preparation of Final Accounts

3.1 Capital Expenditure

3.2 Revenue Expenditure

3.3 Introduction to Financial Statements

3.3 Balance sheet

3.4 Profit & Loss Account

3.5 Depreciation

3.6 Provision for Depreciation

Unit 4: Share and Share Capital,  Debenture

4.1 Share Capital

4.2 Issue of Share at premium

4.3 Issue of Share at discount

4.4 Forfeiture of shares

4.5 Classification of Debentures

4.6 Issue of Debentures and its Debentures

Assessment Policy

Certificate Eligibility:

To successfully complete the course and obtain a certificate, participants must achieve a minimum score of 40%, which includes both assessment and the final examination.

Upon completion, the earned credits will be transferred to the Academic bank of credit