PART A: FINANCIAL ACCOUNTING - I
Unit-2: Accounting Process
Topics Deleted
Bank Reconciliation Statement:
- Bank Reconciliation Statement with Adjusted Cash Book
Accounting for Bills of Exchange
Retirement of bill
Renewal of bill
Part B: Financial Accounting - II
Unit 3: Financial Statements of Sole Proprietorship
Units/Topics
Incomplete Records
Difference between accounts from incomplete records and Statement of Affairs.
Preparation of Trading, Profit and Loss account and Balance Sheet.
Unit 4: Computers in Accounting
Units/Topics
- Introduction to operating software, utility software and application software. Introduction to accounting information system (AIS) as a part of Management Information System.
- Stages in automation: (a) Accounting process in a computerised environment; comparison between manual accounting process and computerised accounting process, (b) Sourcing of accounting software; kinds of software: readymade software; customised software and tailor-made software; generic considerations before sourcing accounting software (c) creation of account groups and hierarchy
- (d) generation of reports - trial balance, profit and loss account and balance sheet
- тЧП 5 lectures were reduced in project work.
- тЧП Total lectures reduced are 45 lectures.
Curriculum Deduction Details (Deleted Portion only for the purpose of Annual Examination-2021)This has to be read along with the revised syllabus and also with the Alternative Calendar of NCERT
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