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Utkal University, Odisha
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Basic Financial Accounting
Utkal University, Odisha, General Semester 1, Basic Financial Accounting Syllabus
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Unit - 1 Financial Accounting
1.1 An Introduction The need of Accounting Objects and functions of Accounting
1.2 External and Internal users of Accounting Information branches of Accounting
1.3 Concepts and Conventions Limitations of Financial Accounting
1.1 An Introduction The need of Accounting Objects and functions of Accounting
1.2 External and Internal users of Accounting Information branches of Accounting
1.3 Concepts and Conventions Limitations of Financial Accounting
1.1 An Introduction The need of Accounting Objects and functions of Accounting
1.2 External and Internal users of Accounting Information branches of Accounting
1.3 Concepts and Conventions Limitations of Financial Accounting
Unit - 2 Classification of Accounts
2.1 Classification of Accounts Analysis and Recording of Business Transactions
2.2 Journal Rules of Journalizing Ledger posting Completion of the Accounting Process.
2.3 The preparation of Trial balance Errors and their rectifications Preparation of art Book and bank reconciliation Statement.
2.1 Classification of Accounts Analysis and Recording of Business Transactions
2.2 Journal Rules of Journalizing Ledger posting Completion of the Accounting Process.
2.3 The preparation of Trial balance Errors and their rectifications Preparation of art Book and bank reconciliation Statement.
2.1 Classification of Accounts Analysis and Recording of Business Transactions
2.2 Journal Rules of Journalizing Ledger posting Completion of the Accounting Process.
2.3 The preparation of Trial balance Errors and their rectifications Preparation of art Book and bank reconciliation Statement.
Unit - 4 The Concept of Depreciation
4.1 The Concept of Depreciation Causes Factors affecting depreciation Depreciation methods Accounting for Depreciation.
4.1 The Concept of Depreciation Causes Factors affecting depreciation Depreciation methods Accounting for Depreciation.
Unit - 5 Understanding Company Accounts
5.1 Understanding Company Accounts Issue forfeiture and reissue of shares
5.2 Understanding Company Accounts Issue forfeiture and reissue of debentures understanding company final accounts and schedules.
5.1 Understanding Company Accounts Issue forfeiture and reissue of shares
5.2 Understanding Company Accounts Issue forfeiture and reissue of debentures understanding company final accounts and schedules.
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Other Subjects of Semester-1
Introduction to business
English language and literature
Quantitative techniques for management
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