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Osmania University BBA 3rd Year Syllabus |
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Re: osmania university bba 3rd year syllabus
As you Asking for the Syllabus of the Financial Accounting Subject of the BBA III Year of the Osmania University the Syllabus is given below FINANCIAL ACCOUNTING Objective: To familiarize students with the mechanics of preparation of financial statements, understanding corporate financial statements, their analysis and interpretation. Unit I: Introduction to Financial Accounting: Accounting as an Information System, Importance and Scope, Limitations; Users of accounting information; Accounting Concepts, Principles and Conventions – Generally Accepted Accounting Principles; The AccountingEquation; Nature of Accounts Unit II: Types of books (Primary and Secondary); Rules of Debit and Credit; Recording Transactions in Journal; Preparation of Ledger Accounts; ledger balancing; Opening and Closing Entries Unit III: Preparation of Trial Balance; 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. Unit IV: Financial Statement Analysis using ratios: 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 . Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Turnover Ratios; Limitation of ratio analysis. Unit V: Indian Accounting Standards (Ind-AS): Concept, benefits, procedure for issuing IndAS 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. For more information you may Consider the below Attachement that is Free to Download BBA Syllabus of the Osmania University |
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