Can you provide me the syllabus of B.B.M First Year program as offered by Krishna University on which the question paper for exams is based as my exams are near so need it for preparation?

The syllabus of B.B.M First Year program as offered by Krishna University on which the question paper for exams is based is as follows:

PAPER-I : FINANCIAL ACCOUNTING

The objective of this course is to acquaint the students with concepts, procedures and practices financial accounting with the help of problems.
UNIT I
1. Introduction- Definition and scope of accounting – need or necessity – principles – branches of accounting advantages and limitations.
2. Double entry system: Systems of book-keeping- systems of accounting- advantages of double entry system.
3. Journal: origin – definition – advantages of journal – classification of transactions and events – classification of accounts – journalizing – related problems.
4. Ledger: types of ledgers – preparation of ledgers

UNIT II
5. Subsidiary books – advantages of subsidiary books – special journals of goods – bills – cash book: - single column – double column – triple column – petty cash book- Journal proper.
6. Bank reconciliation statement – causes for disagreement of cash book and pass book – advantages of BRS- related problems including adjusted cash book problems.

UNIT III
7. Trial balance.: Definition-advantages-limitations-preparation of trial balance.
8. Final accounts: Preparation of final accounts of individual concerns – Manufacturing account – trading account – profit and loss account - preparation of balance sheet – including adjustments.

UNIT IV
9. Company Accounts: Definition of company – features of company – capitals of a company – raising of finance – issue of shares (equity and preference) Issue- at par – at discount – at premium – allotment of shares – calls in arrears – calls in advance – forfeiture of shares – re-issue of forfeiture shares and issue and redemption of debentures.

UNIT V
10. Company final accounts (Simple problems

Attached Files

Syllabus of B.B.M First Year program Krishna University.pdf (648.7 KB, 250 views)