Coming soon
Business Accounting Practical
This course will enable the students to -
- 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 |
|
|
Course Code |
Course Title |
|||
|
CBBA204 |
Business Accounting Practical |
CO 74: Gain working knowledge of principles and procedures of accounting and their applications in different business situations CO 75: Develop an attitude of integrative thinking while analyzing and interpreting financial statements and accounting information. CO 76: Recognize accounting entries related to issue, reissue and forfeiture of shares. C0 77: Identify and analyze he reasons for the difference between the cash book and pass book . C0 78: Acquire the skill related to entering the accounting transaction in computerized format with the help of Tally software. |
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 |
Manual Accounting-Exercise based on Journal, Ledger
Manual Accounting- Exercise based on Subsidiary Books i.e. Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book , Journal Proper
Manual Accounting- Exercise Based on trial balance & Bank Reconciliation Statement
Project based on preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor
Practical/Project based on Computer Accounting (Tally)
• Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
• Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi
• Sehgal, Ashok and Sehgal, Deepak, Fundamentals of Financial Accounting, Taxmann Allied Services, New Delhi.
• T.P. Ghosh, Financial Accounting for Managers: Taxmann Allied Services Pvt.Ltd.
• Jain, Khandelwal and Pareek, Financial Accounting, Ajmera Book Company, Jaipur
Suggested readings:
• Sharma, Gupta and Khandelwal,Financial Accounting, RBD Publishing House
• Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
• Goel, D.K. and Goel, Rajesh, Accountancy, Arya Publications, New Delhi
• Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.
E- resources:
• Ellbrary.in.pearson.com
• https://youtu.be/LzVZuBIsusU
• www.accountingcoach.com
Journals:
• https://onlinelibrary.wiley.com/journal/1475679x
• https://www.inderscience.com/jhome.php?jcode=ijbaaf
• https://lyryx.com/introduction-financial-accounting/
• http://sagepub.com
