Business Accounting Practical

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

Course Objectives: This course will enable the students to - 1. Analyze and interpret the financial health of an organization through its financial statements and accounting information.

Course Outcomes (COs):

Course

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

Paper Code

Paper Title

CBBA204

Practical of Business Accounting.

CO64: Analyze and interpret the financial health of an organization through its financial statements and accounting information.

CO65: Develop an attitude of integrative thinking while analyzing and interpreting financial statements and accounting information.

CO66: Recognize  accounting entries  related to issue, reissue and forfeiture  of shares.

Approach in teaching:

 

Interactive Hours using whiteboards, Questioning & Discussion, Reading assignments, Frequent or unannounced quizzes.

 

Learning activities for the students:

Self learning assignments, Effective questions,  presentation, Solving problems of unsolved questions

 

Class test, Semester end examinations, Quiz,  Assignments, Class interaction

 

6.00
Unit I: 
Unit I

Manual Accounting-Exercise based on Journal, Ledger

6.00
Unit II: 
Manual Accounting

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: 
Manual Accounting

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

References: 

1. Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
2. Goel, D.K. and Goel, Rajesh, Accountancy, Arya Publications, New Delhi
3. Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.

Academic Year: 
2021-2022
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