Is BBA program offered by Delhi University , if yes then would you plz provide me its BBA program syllabus here ??

University of Delhi was established in 1922 as a unitary, teaching and residential university by an act of the Central Legislative Assembly.

As you asking for Delhi University BBA program syllabus so on your demand I am providing same for you :

Course Contents Unit I: Introduction to Financial Accounting: Accounting as an Information System, Importance and Scope, Limitations; Users of accounting information, Concepts, Principles and Conventions – Generally Accepted Accounting Principles; The Accounting Equation; Nature of Accounts, Types of books (Primary and Secondary) and Rules of Debit and Credit; Recording Transactions in Journal; Preparation of Ledger Accounts; Opening and Closing Entries; Preparation of Trial Balance.


Unit II: Preparation of Financial Statements: Trading Account, Profit & Loss Account and Balance Sheet, Adjustment Entries, Understanding contents of financial statements of a joint stock company as per the Companies Act 2013; Understanding the contents of annual report of a company, Preparation of cash flow statement as per AS-3 (revised).


Unit III: Indian Accounting Standards (Ind-AS): Concept, benefits, procedure for issuing Ind-AS in India, salient features of Ind-AS issued by ICAI; International Financial Reporting Standards(IFRS): Main features, uses and objectives of IFRS, IFRS issued by IASB and concept of harmonization and convergence, obstacle in harmonization and convergence, suggestions for increased convergence and harmonization.

Unit IV: Financial Statement Analysis: Objective of financial statement analysis, sources of information; Techniques of financial statement analysis: Horizontal analysis, Vertical analysis and Ratio Analysis; Financial Ratios: Meaning and Usefulness of Financial Ratios. Analysis of ratios from the perspective of Stakeholders like Investors, Lenders, and Short-term Creditors.Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Turnover Ratios; Limitation of ratio.Analysing the power of ratios in forecasting business failures using Altman Z-score, multiple discriminant analysis and decision-tree analysis.

Reading: 1. Monga, J.R., Financial Accounting: Concepts and Applications, Mayur Paperbacks 2. Tulsian, P.C., Financial Accounting, Pearson 3. Maheshwari, S.N. &Maheshwari, S.K. , Financial Accounting for B. Com., CA, CS, & ICWA (Foundation) Courses, Vikas Publishing House Pvt. Ltd. 4. Ghosh, T.P., Financial Accounting for Managers, Taxmann Allied Services (P) Ltd. 5. Balwani, Nitin, Accounting and Finance for Managers 6. Gupta, Ambrish: Financial Accounting for Management 7. Bhattacharyya, Asish K., Financial Accounting for Business Managers 8. Jain, S.P. &Narang, K.L., Advanced Accountancy. 8. Charles T. Horngren, Gart L. Sundem, John A. Elliot and Donna R. Philbrick, Introduction to Financial Accounting, Pearson.

Delhi University BBA program syllabus




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