Business Accounting Practical

Paper Code:

CBBA 204

Credits:

Contact Hours:

30.00

Max. Marks:

100.00

Objective:

Course Objectives:

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

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

Project based on preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor

6.00

Unit V:

Unit V

Practical/Project based on Computer Accounting (Tally)

Essential Readings:

• 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

References:

• 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

Academic Year:

2023-2024