Syllabus
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Course Code: CC-13 Course Name: Fundamentals of Accounting |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Accounting: Nature, Scope, Functions and Limitations; Types of Accounting and Accounting System; Accounting Concepts and Conventions; Accounting Equation | |
| 2 | Accounting Process: Journal and Ledger, Trial Balance, Subsidiary Books | |
| 3 | Capital and Revenue; Classification of Income, Expenditure, and Receipts; Preparation of Final Accounts: Trading Account, Profit and Loss Account, Balance Sheet (with adjustments) | |
| 4 | Depreciation: Concept, Causes, Features, Objectives, and Methods; Valuation of Stock, Bank Reconciliation Statement; Introduction of IASB & IFRS | |
| 5 | Role of Computer in Accounting; Flow Chart, Software Packages for Accounting, Accounting for Non-Profit Organizations | |
