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"Education for Propagation of Knowledge, Achievement and Culture." -Dr. Bapuji Salunkhe
Book-Keeping & Accounting
Curriculum of the Value Added Course in
Value added Course on Book Keeping & Accounting ” w.e.f. 2016-17
Course Code: Book Keeping & Accounting
Aim of Course:
To upgrade the knowledge and skills about book keeping and accounting.
Outcomes:-
1. The Students will able to Book keeping and accounting methods techniques
2. The students will develop book keeping and accounting skills.
Tuljabhavani Mahavidylaya, Tuljapur
Value added Course on Book Keeping & Accounting
2016-17
Department of Commerce
Hours 15
Unit1: Introduction of Book Keeping & Accountancy
· Meaning and definition
· Objectives
· Importance and Utility
· Difference between Book-Keeping and Accountancy
· Financial Accounting, Cost Accounting, Management Accounting
Unit 2: Basic Accounting Terminologies
· Business Transactions - Cash Transactions and Credit Transactions
· Goods
· Profit, loss-Operating and Non-operating profits, Normal gains and abnormal gains with examples. Difference between profit and Income
· Assets, Liabilities, Net-worth/ Owners Equity Assets: Fixed/ Current/Tangible/ Intangible/ fictitious
Unit 3: Meaning and fundamentals of Double Entry Book-keeping System
· Study of Double Entry Book-keeping system
· Advantages of Double Entry Bookkeeping system
· Comparison of Double Entry Bookkeeping system with Conventional Accounting system
References:
1. Basic Accounting- S. R. Minshra.
2. Book Keeping & Accountancy- Dr. D. R. Sharma.
BOS Members
1. Prof. Kale N. B. Chairman
2. Dr. Rajole A. S. Member
3. Prof. Nagare B. K. Member
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