Business Accounting Practical

Paper Code: 
CBBA 204
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Objectives: 

• Analyze and interpret the financial health of an organization through its financial statements and accounting information

• Develop an attitude of integrative thinking while analyzing and interpreting financial statements and accounting information.

• To enable students to prepare accounting entries related to issue, reissue and forfeiture of shares

Course Outcomes (COs): 

 

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

  
 

CO 246: Analyze and interpret the financial health of an organization through its financial statements and accounting information

CO 247: Develop an attitude of integrative thinking while analyzing and interpreting financial statements and accounting information.

CO 248: To enable students to prepare accounting entries  related to issue, reissue and forfeiture  of shares

Approach in teaching:

 

Interactive Hours using whiteboards, Reading assignments.

Discussion among students, including immediate mastery tests/quizzes over Hour material.

Asking students different types of questions: knowledge questions, analysis questions, synthesis questions.

Learning activities for the students:

Self-learning project work, Effective questions, presentation, Solving problems of unsolved questions

.

Class test, Semester end examinations, Quiz, Presentation, Individual and group projects.

  

 

6.00
Unit I: 
Unit I

Manual Accounting-Exercise based on Journal, Ledger

6.00
Unit II: 
Unit II

Manual Accounting- Exercise based on Subsidiary Books i.e. Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book , Journal Proper

6.00
Unit III: 
Unit III

Manual Accounting- Exercise Based on trial balance & Bank Reconciliation Statement

6.00
Unit IV: 
Unit IV

Problems based on Preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor

6.00
Unit V: 
Unit V

Practical/Project/ Case Study based on Computer Accounting(Tally)

Essential Readings: 

1. Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
2. Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi
3. Sehgal, Ashok and Sehgal, Deepak, Fundamentals of Financial Accounting, Taxmann Allied Services, New Delhi.
4. T.P. Ghosh, Financial Accounting for Managers: Taxmann Allied Services Pvt.Ltd.
5. Jain, Khandelwal and Pareek, Financial Accounting, Ajmera Book Company, Jaipur
6. Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
7. Goel, D.K. and Goel, Rajesh, Accountancy, Arya Publications, New Delhi
8. Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.

Academic Year: 
2020-2021
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