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B Com (Gen & CA)
Commerce
Paper-1A: Fundamentals of Accounting
SYLLABUS
Unit-I – Introduction:
Need for Accounting – Definition – Objectives, – Accounting Concepts and Conventions – GAAP - Accounting Cycle - Classification of Accounts and its Rules – BookKeeping and Accounting - Double Entry Book-Keeping - Journalizing - Posting to Ledgers, Balancing of Ledger Accounts (including Problems).
Unit-II: Subsidiary Books:
Types of Subsidiary Books - Cash Book, Three-column Cash Book- Petty Cash Book (including Problems).
Unit-III: Trial Balance and
Rectification of Errors:
Preparation of Trial balance - Errors – Meaning – Types of Errors – Rectification of Errors – Suspense Account (including Problems)
Unit-IV: Bank Reconciliation Statement:
Need for Bank Reconciliation - Reasons for Difference between Cash Book and Pass Book Balances- Preparation of Bank Reconciliation Statement - Problems on both Favourable and Unfavourable Balance (including Problems).
Unit -V: Final Accounts:
Preparation
of Final Accounts: Trading account – Profit and Loss account – Balance Sheet –
Final Accounts with Adjustments (including Problems).
Commerce
Paper-1A: Fundamentals of Accounting
Important Questions , Mid Examination and Public Examination Papers
| Important Questions |  |
| Mid Examination 1 | |
| Mid Examination 2 | |
| Public Examination Papers 2020 | |
| Public Examination Papers 2021 | |
| Public Examination Papers 2022 | |
B Com (Gen & CA)
Commerce
Paper-1A: Fundamentals of Accounting
SYLLABUS
Unit-I – Introduction:
Need for Accounting – Definition – Objectives, – Accounting Concepts and Conventions – GAAP - Accounting Cycle - Classification of Accounts and its Rules – BookKeeping and Accounting - Double Entry Book-Keeping - Journalizing - Posting to Ledgers, Balancing of Ledger Accounts (including Problems).
Unit-II: Subsidiary Books:
Types of Subsidiary Books - Cash Book, Three-column Cash Book- Petty Cash Book (including Problems).
Unit-III: Trial Balance and
Rectification of Errors:
Preparation of Trial balance - Errors – Meaning – Types of Errors – Rectification of Errors – Suspense Account (including Problems)
Unit-IV: Bank Reconciliation Statement:
Need for Bank Reconciliation - Reasons for Difference between Cash Book and Pass Book Balances- Preparation of Bank Reconciliation Statement - Problems on both Favourable and Unfavourable Balance (including Problems).
Unit -V: Final Accounts:
Preparation
of Final Accounts: Trading account – Profit and Loss account – Balance Sheet –
Final Accounts with Adjustments (including Problems).
Commerce
Paper-1A: Fundamentals of Accounting
Important Questions , Mid Examination and Public Examination Papers
| Important Questions | |
| Mid Examination 1 | |
| Mid Examination 2 | |
| Public Examination Papers 2020 | |
| Public Examination Papers 2021 | |
| Public Examination Papers 2022 | |
