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Expenses, incomes and profit (loss) are to be depicted using pie chart / bar diagram. 0000032855 00000 n

0000005930 00000 n The students will then prepare Trading and Profit and Loss Account on the basis of the prepared trial balance. Jump to Today. 12:15-1:30 p.m. Office Hours: By appointment.

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Drawings.

Unit 1: Theoretical Framework. Asset (Non - current; tangible and intangible assets and current assets)Accounting Standards and IFRS (International Financial Reporting Standards) −Source documents (invoice, cash memo, pay in slip, cheque)Preparation of vouchers - cash (debit and credit) and non-cash (transfer)Written down value method (excluding change in method)By creating provision for depreciation/ accumulated depreciation accountAdjustments in preparation of financial statements −Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorshipAscertainment of profit/loss by statement of affairs methodPreparation of Income and Expenditure account and Balance Sheet from the given Receipts and Payments account with additional informationAdjustments in a question should not exceed 3 or 4 in number and restricted to subscriptions, consumption of consumables, and sale of assets/ old material.Entrance/ admission fees and general donations are to be treated as revenue receipts.Trading Account of incidental activities is not to be prepared.Introduction to Computer and Accounting Information System {AIS} −Introduction to Accounting Information System (AIS), as a part of MISAccounting process in a computerised environment (Comparison between manual accounting process and Computerised accounting process. Course Objectives. trailer <<085E92A1770A4B70B75A7AC9A570F7D7>]/Prev 58435/XRefStm 1145>> startxref 0 %%EOF 354 0 obj <>stream Course Syllabus.

Objectives.

Financial Accounting Syllabus This course will teach you the fundamentals of financial accounting from the ground up. 0000000856 00000 n Users of accounting information and their needs. 0000006828 00000 n You will learn how to prepare a balance sheet, income statement, and cash flow statement, analyze financial statements, and calculate and interpret critical ratios. 0000007299 00000 n

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Accounting.

This course covers International Financial Reporting Standards (IFRS) and other related international accounting issues. 0000004199 00000 n

GRBA809 SYLLABUSOnlineFAa08-13-20.pdf.

Course Description. GRBA 809 Financial Accounting.

0000000016 00000 n For this, the teachers may refer Chapter 4 of Class XII NCERT textbook on Computerized Accounting System.Collection of Source Documents, Preparation of Vouchers, Recording of Transactions with the help of vouchers.Preparation of Bank Reconciliation Statement with the given cash book and the pass book with twenty to twenty-five transactions.Comprehensive project starting with journal entries regarding any sole proprietorship business, posting them to the ledger and preparation of Trial balance.

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Please email me with several times that work for you and we will finalize a Zoom session time. Capital .

Professor: Mike Braswell, Ph.D. Class Schedule: Tues/Thurs.

You will learn to apply basic tools for analyzing financial statements.

0000033653 00000 n This course assumes students have no prior knowledge about accounting or finance, and delivers lessons and examples to build accounting skills. 0000002544 00000 n 0000009702 00000 n

Chapter 1: Introduction to Accounting.

0000043457 00000 n Business transaction.

Course assignments are not weighted. Financial Accounting .

0000003623 00000 n You will also learn the role of managerial judgment in choosing accounting estimates and methods. Additional financial accounting issues related to the corporate form of organization are examined later in the course, followed by an introduction to the statement of cash flows. 0000008536 00000 n Types of accounting information. Advantages and limitations. Generally accepted accounting principles and ethics are examined throughout the course as they relate to each area. 0000037560 00000 n Basic accounting terms.

Account. 0000005320 00000 n



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