BBA Course Syllabus - Check out BBA Finanacial Accounting correspondence subject at Sikkim Manipal University Distance Education (SMUDE), includes.
Financial Accounting Books · MBA Study Material – Download ✅ [2020] PDF · BBA & BCOM Study Material – Download ✅ · Managerial Economics Notes.
Financial Accounting BBA IST SEM · 1. Matching of Costs and Revenue: The rationale of the acquisition of fixed assets in business operations is · 2. Consideration.
PAPER CODE: BBA-103. NOTES. UNIT-I. Meaning and scope of accounting, nature of financial accounting principles, basis of accounting; accounting process.
Subject: Financial Accounting-I. Course Code: BBA-104. Author: Dr. Chandra Shekhar. Lesson: 1. Vetter: INTRODUCTION TO ACCOUNTING. STRUCTURE.
Bachelor of Business Administration [BBA] (Finance and Accounts) - Syllabus. STREAM. MANAGEMENT. DURATION. 3 YEARS. COURSE. Corporate law.
BBA F&A is focused on developing business skills. It is a professional course which includes theoretical knowledge about basic accounting and finance marketing.
Financial Accounting for BBA has been written to meet the requirements of undergraduate students, particularly at the BBA level. This book covers the syllabi of.
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From Financial Accounting
Differences between cash book bank balance and pass book balance arise due to timing and recording differences, such as: (i) cheques issued but not yet presented; (ii) cheques deposited but not yet collected; (iii) bank charges, interest, and commission recorded by bank but not yet entered in cash book; (iv) direct deposits by customers or direct payments by bank; (v) dishonour of cheques/bills; and (vi) errors in cash book or pass book.
Capital reserve is created out of capital profits such as profit on sale of fixed assets or revaluation surplus; it is generally not available for dividend distribution. Revenue reserve is created out of operating profits earned in the normal course of business and can be used for dividends, expansion and contingencies. The main difference is the source of profit and the permitted utilisation.
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Provision for doubtful debts is created to cover expected losses from debtors and to show debtors at net realisable value.
Working (format):
Balance sheet presentation (format): Sundry Debtors Less: Bad debts (written off / further bad debts) Less: Provision for doubtful debts = Net Debtors (current asset).
This method ensures profit is not overstated and debtors are shown at a realistic amount likely to be realised.