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Accounting Fundamentals - Syllabus and Books

The document outlines an accounting fundamentals course including course outcomes, modules covering accounting principles, journal entries, ledger posting and balancing, and trial balances. It also lists suggested textbooks and reading materials.

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Sandesh Lohakare
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32 views1 page

Accounting Fundamentals - Syllabus and Books

The document outlines an accounting fundamentals course including course outcomes, modules covering accounting principles, journal entries, ledger posting and balancing, and trial balances. It also lists suggested textbooks and reading materials.

Uploaded by

Sandesh Lohakare
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Course Name:-Accounting Fundamentals (Foundation Course Elective) Semester -I

Course Code-GFE 100B Credits-0 Marks-0


COURSE OUTCOMES: After completion of this course the students will be able to
CO.GFE 100B.1: Describe the basic accounting terminologies used in business.
CO.GFE 100B.2: Apply Accounting Principles and Concepts to business transactions.
CO.GFE 100B.3: Explain the accounting process of business transaction.
Module No. of Hours
Module Name Details
No. (L+T+P)
Meaning, Scope and Importance of Accounting.
Introduction to Accounting Principles: Concepts and Conventions.
1. 2+1+2
Accounting Accrual basics of Accounting and Cash Basis of
Accounting. Basic Accounting Terminologies.
Classification of Accounts and Rules of Debit and
Classification of
2. credit using Accounting Equation.(Assets, 2+2+2
Accounts
Liabilities, Capital, Revenue and Expenses)
Journal Entries – Preparation of Journal and passing
3. Journal Entries 3+2+2
journal entries.
Ledger Posting & Balancing – Preparation of
Ledger Posting and Ledger Accounts, Posting the journal entries in the
4. 2+2+2
Balancing ledger accounts, Ledger Accounts Balancing and
Interpretation of Ledger Account Balances.
Trial Balance – Preparation of Trial Balance and
5. Trial Balance 1+1+1
Importance of Trial Balance in Accounting Process

Suggested Textbooks:-
1.Tulsian, P. C., & Bharat, T. S., Cost Accounting, Chand Publishing.
2. Periasamy, P. A Textbook of Financial Cost and Management accounting, Himalaya Publishing House.
3. Maheshwari, S.N., A Textbook of Accounting for Management,3rd edition,Vikas Publishing House.

Reading Material:-
Videos on Basics of Accounting: Accounting Principles and Concepts.

Additional Note:
Numerical Problems will be asked from the following sections:
• Accounting Equation
• Journal Entries
• Ledger Posting and preparing a trial balance

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