University of Mumbai, Maharashtra, Marketing Semester 1, Introduction to Financial Accounts Syllabus

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Unit - 1 Introduction

Unit – 1

Introduction

1.1 INTRODUCTION

1.2 DEFINITIONS

1.3 DOUBLE ENTRY PRINCIPLE

1.4 FUNCTIONS OF ACCOUNTING

1.5 ADVANTAGES OF ACCOUNTING

1.6 LIMITATIONS OF ACCOUNTING

1.7 USERS OF ACCOUNTING INFORMATION

1.8 BRANCHES OF ACCOUNTING

1.9 BASIS OF ACCOUNTING

1.10 INTRODUCTIONACCOUNTING CONCEPTS CONVENTIONS

1.11 ESSENTIAL FEATURES OF ACCOUNTING PRINCIPLES

1.12 ACCOUNTING CONCEPTS

1.13 ACCOUNTING CONVENTIONS

1.14 INTRODUCTION TO ACCOUNTING STANDARDS

1.15 OBJECTIVES OF ACCOUNTING STANDARDS

1.16 BENEFITS LIMITATIONS OF ACCOUNTING STANDARDS

1.17 AS 1 DISCLOSURE OF ACCOUNTING POLICIES

1.18 AS 6 DEPRECIATION ACCOUNTING

1.19 AS 9 REVENUE RECOGNITION

1.20 AS 10 ACCOUNTING FOR FIXED ASSETS

1.21 INTRODUCTION TO IFRS

1.22 IAS 1 PRESENTATION OF FINANCIAL STATEMENTS

1.23 IAS 2 INVENTORIES

1.24 NEED FOR COMPUTERIZED ACCOUNTING

1.25 FEATURES OF COMPUTERIZED ACCOUNTING SYSTEM

1.26 REQUIREMENTS OFCOMPUTERIZED ACCOUNTING SYSTEM

1.27 ADVANTAGES OFCOMPUTERIZED ACCOUNTING SYSTEM

1.28 DISADVANTAGES OFCOMPUTERIZED ACCOUNTING SYSTEM

1.29 PROBLEMS FACED INCOMPUTERIZED ACCOUNTING SYSTEM

Unit - 4 Final Accounts

Unit – 4

Final Accounts

4.1 INTRODUCTION

4.2 FORMAT OF FINAL ACCOUNTS

4.3 ADJUSTMENTS

4.4 STEPS TO SOLVE THE PROBLEM

4.5 INTRODUCTION

4.6 TYPES OF ERRORS

4.7 RECTIFICATION OF ERRORS NOT AFFECTING THE TRIAL BALANCE

4.8 RECTIFICATION OF ERRORS AFFECTING THE TRIAL BALANCE

4.9 SUSPENSE ACCOUNT

4.10 MEANING OF FINAL ACCOUNTS

4.11 PREPARATION OF FINAL ACCOUNTS

4.12 FORMAT OF FINAL ACCOUNTS

4.13 MEANING NEED OF ADJUSTMENT ENTRIES

4.14 ADJUSTMENTS IN FINAL ACCOUNTS

4.15 CLOSING ENTRIES

4.16 TIPS IF BALANCE SHEET NOT TALLIED

4.17 PROVISIONS RELATING TO FINANCIAL STATEMENTS AS PER THE COMPANIES ACT 2013

4.19 PART 1 FORMAT OF BALANCE SHEET

4.20 PART 2 FORMAT OF STATEMENT OF PROFIT OR LOSS

4.21 SCHEDULES FORMING A PART OF BALANCE SHEET PROFIT LOSS ACCOUNT

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Other Subjects of Semester-1
Business law
Business statistics
Foundation course -i
Business economics - i
Business communication-i
Foundation of human skills
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