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Business Accounting Practical [1]

Paper Code: 
CBBA 204
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

This course will enable the students to -

  • Analyze and interpret the financial health of an organization through its financial statements and accounting information.

Course Outcomes (COs):

Course

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

Course Code

Course Title

CBBA204

Business Accounting Practical

CO 74: Gain working knowledge of principles and procedures of accounting  and their applications in different business situations

CO 75: Develop an attitude of integrative thinking while analyzing and interpreting financial statements and accounting information.

CO 76: Recognize accounting entries  related to issue, reissue and forfeiture  of shares.

C0 77: Identify and analyze he reasons for the difference between the cash book and pass book .

C0 78: Acquire the skill related to entering the accounting transaction in computerized format with the help of Tally software.

Approach in teaching:

 

Interactive Hours using whiteboards, Questioning & Discussion, Reading assignments, Frequent or unannounced quizzes.

 

Learning activities for the students:

Self learning assignments, Effective questions,  presentation, Solving problems of unsolved questions

Class test, Semester end examinations, Quiz,  Assignments, Class interaction

 

6.00
Unit I: 
Unit I

Manual Accounting-Exercise based on Journal, Ledger

6.00
Unit II: 
Manual Accounting-

Manual Accounting- Exercise based on Subsidiary Books i.e. Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book , Journal Proper

6.00
Unit III: 
Manual Accounting-

Manual Accounting- Exercise Based on trial balance & Bank Reconciliation Statement

6.00
Unit IV: 
unit IV

Project based on preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor

6.00
Unit V: 
Unit V

Practical/Project based on Computer Accounting (Tally)

Essential Readings: 

• Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
• Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi
• Sehgal, Ashok and Sehgal, Deepak, Fundamentals of Financial Accounting, Taxmann Allied Services, New Delhi.
• T.P. Ghosh, Financial Accounting for Managers: Taxmann Allied Services Pvt.Ltd.
• Jain, Khandelwal and Pareek, Financial Accounting, Ajmera Book Company, Jaipur

References: 

• Sharma, Gupta and Khandelwal,Financial Accounting, RBD Publishing House
• Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
• Goel, D.K. and Goel, Rajesh, Accountancy, Arya Publications, New Delhi
• Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.

E- resources:

• Ellbrary.in.pearson.com
• https://youtu.be/LzVZuBIsusU [2]
• www.accountingcoach.com [3]

Journals:

• https://onlinelibrary.wiley.com/journal/1475679x [4]
• https://www.inderscience.com/jhome.php?jcode=ijbaaf [5]
• https://lyryx.com/introduction-financial-accounting/ [6]
• http://sagepub.com [7]

Academic Year: 
2023-2024 [8]

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Source URL: https://www.management.iisuniv.ac.in/courses/subjects/business-accounting-practical-6

Links:
[1] https://www.management.iisuniv.ac.in/courses/subjects/business-accounting-practical-6
[2] https://youtu.be/LzVZuBIsusU
[3] http://www.accountingcoach.com
[4] https://onlinelibrary.wiley.com/journal/1475679x
[5] https://www.inderscience.com/jhome.php?jcode=ijbaaf
[6] https://lyryx.com/introduction-financial-accounting/
[7] http://sagepub.com
[8] https://www.management.iisuniv.ac.in/academic-year/2023-2024