Trial Balance- Meaning, Features from Accountancy
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Paper Title: FUNDAMENTALS OF BUSINESS STUDIES AND ACCOUNTANCY
UNIT NO. 1: NATURE OF BUSINESS
1. Meaning and Definition, Scope of business, Objectives of business
• Meaning and Definition of business, S...
2. Meaning of Commerce and Industry, Types of Industries,
• Meaning of Commerce and Industry & Ty...
3. Forms of Business Ownership- Meaning, Need, Kinds- Proprietary concerns, • Forms of Business Ownership- Meaning,...
4. Partnership firms,
• Partnership firms - Merits and Limita...
5. Hindu undivided family, Joint stock company,
• Hindu undivided family & Joint stock ...
6. Cooperative societies, Government undertakings, Public utilities
• Cooperative societies, Government und...
UNIT NO. 2: BUSINESS MANAGEMENT
7. Meaning and Definition, Need,
• BUSINESS MANAGEMENT- B.COM,
8. Functions- Planning, Organizing,
• BUSINESS MANAGEMENT : Functions- Pla...
9. Staffing, Directing,
• BUSINESS MANAGEMENT-Staffing, Directing,
10. Controlling-(Concepts only), Qualities of a Successful Manager. • BUSINESS MANAGEMENT -Controlling: Qua...
UNIT NO. 3: BOOK-KEEPING AND ACCOUNTANCY
11. Meaning of Book-keeping- Accounting, Accountancy,
• BOOK KEEPING & ACCOUNTING
12. Origin of Accounting, Need for Accounting,
• Origin of Accounting, Need for Accoun...
13. Objectives and advantages,
• Objectives and advantages of Accounting
14. Basic terms in Accounting Entity, Business transactions, Networth, Capital, Drawings, Assets, Liabilities, Debtor, Creditor, Solvent, Insolvent, Purchase, Sales, Entry, Stock, Expenses and Losses, Incomes and Gains.
• BOOK-KEEPING AND ACCOUNTANCY - BASIC ...
UNIT NO. 4: SYSTEMS OF ACCOUNTING
15. Meaning of Single Entry System and Double entry system, Advantages,
• SINGLE ENTRY SYSTEM AND DOUBLE ENTRY ...
16. Classification of accounts- Personal, Real and Nominal, Rules of Debit and Credit
• CLASSIFICATION OF ACCOUNTS- PERSONAL,...
17. Journal and Ledger - meaning, features, advantages,
• JOURNAL AND LEDGER- ACCOUNTANCY
18. Distinction between journal and ledger, Accounting equation.
• ACCOUNTING EQUATIONS- ACCOUNTANCY
UNIT NO. 5: TRIAL BALANCE AND FINAL ACCOUNTS
19. Trial Balance- meaning, features
• Trial Balance- Meaning, Features from...
20. Trial Balance- objectives.
• Trial Balance- Objectives - From Acc...
21. Preparation of Trial Balance
• Preparation of Trial Balance
22. Final Accounts- meaning, objectives.
• Final Accounts- meaning, objectives -...
23. Preparation of Trading Account,
• Preparation of Trading Account-FINAL ...
24. Preparation of Profit and Loss account
• PREPARATION OF PROFIT & LOSS ACCOUNT-...
25. Preparation of Balance sheet.
• PREPARATION OF BALANCE SHEET OF SOLE ...
26. Simple Problem-1
• PREPARATION OF FINAL ACCOUNTS OF SOLE...
27. Simple Problem-2
• PREPARATION OF FINAL ACCOUNTS OF SOLE...
28. Simple Problem-3
• PREPARATION OF FINAL ACCOUNTS-ACCOUNT...
29. Simple Problem-4
• PREPARATION OF FINAL ACCOUNTS OF SOLE...
30. Simple Problem-5
• PREPARATION OF FINAL ACCOUNTS-ACCOUNT...