Introduction to Financial Accounts–F.Y.B.M.S. Semester–I

Introduction to Financial Accounts–F.Y.B.M.S. (Semester–I) Contents 1. Meaning and Scope of Accounting 2. Accounting Terminology 3. Accounting Principles (Concepts and Conventions) 4. Introduction to Accounting Standards – AS 1 5. Introduction to Accounting Standards – AS 6 : Depreciation Accounting 6. Introduction to Accounting Standards – AS 9 : Revenue Recognition 7. AS 10 : Accounting for Fixed Assets 8. IFRS 9. Accounting in Computerised Environment 10. Accounting Transactions : Double Entry System 11. Accounting Transactions : Classification of Accounts 12. Accounting Transactions : Journal 13. Accounting Transactions : Cash Book and Subsidiary Book 14. Accounting Transactions : Ledgers 15. Accounting Transactions : Bank Reconciliation Statements 16. Capital and Revenue Expenditure 17. Depreciation Accounting 18. Trial Balance 19. Rectification of Errors 20. Final Accounts of a Sole Proprietor 21. Revised Schedule VI of Companies Act, 1956 Objective Questions