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Financial Accounting And Computerised Accounting (According To NEP - 2020)

Dr. Ajeet Kumar , Dr. S.K. Gupta, , Dr. S.K. Singh,

Business & Economics / Accounting / General

UNIT - I Financial Accounting 

1.Nature and Scope of Accounting, 2 Accounting Principles, 3 Indian and International Accounting Standards, 4. Accounting Mechanism : Double Entry System, 5. Preparation of Journal Entries, Ledger and Trial Balance, 6. Goods and Service Tax (G.S.T.), 7. Sub-Division of Journal : Subsidiary Books, (i) Cash Book (ii) Other Subsidiary Books, 8. Preparation of Final Accounts, 9. Capital and Revenue, 10. Measurement of Business Income, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13.Depreciation, 14. Branch Account, 15. Accounting of Non-Trading or Not-For-Profit Organisations/ Institutions 

Computerised Accounting

1.Accounting, 2. Introduction to Computer and Accounting Information System (IAS), 3. Computerised Accounting System 

Appendix : Multiple Choice Question with Answers

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