Fybca Sem 2 - Accounting Syllabus-006398201

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VIDHYADEEP INSTITUTE OF COMPUTER&

INFORMATION TECHNOLOGY (B.C.A)

FIRST-YEAR B.C.A TEACHING & EXAMINATION SCHEME WITH SYLLABUS

Course Code:006398201

Course name: Accounting


Course Prerequisites:Knowledgeof Basic account

TEACHING & EXAMINATION SCHEME:


Teaching Scheme (Hrs/Week) Examination Scheme
Theory Tutorial Total
Theory Tutorial Practical Credit
CA ESE CA ESE
3 0 0 3 50 50 00 00 100

COURSE OBJECTIVE(S):The course will give fundamental ideas about the accounting software
and as a course study, the students can understand how the accounting software works. It also
give an idea about various.

COURSE CONTENT(S):
Module Weightage
Content Hours
No. (%)
1. Introduction to Accounting System

 Meaning & Definition of Accounting , Objectives of


Accounting , Concepts and Features of Book 08 15%
Keeping , Branches of Accounting (Financial
Management, Cust) , Basis of Accounting (Accrual
Bases, Cash Bases) , Accounting Concepts
2. Accounting Equation&Transaction Analysis

 Introduction to Assets, Liabilities, Equities ,


07 15%
Concepts of Transaction Analysis , Classification of
Accounts (Real Account, Personal Account,
Nominal Account)
3. Concepts of Book-Keeping

 Introduction of Single Entry System and advantages


/disadvantages , Introduction of Double Entry
System and its advantages , Types of Business 10 25%
Transaction , Concepts of important Terminologies :
Opening Stock, Closing , Stock, Goods, Inventory,
Assets, Liabilities, Capital, Debit, Debtors,
Creditors, Income, Expenses, Loss, Profit, Credit,
Debit.
4. Journal & Subsidiary Books (With
Preliminaryexamples)
08 25%
 Meaning of Journal , Format of Journal , Concept of
format of cash Book , Concept and format of Petty

FACULTY OF COMPUTER & INFORMATION TECHNOLOGY F.Y. B.C.A


1
TEACHING SCHEME
VIDHYADEEP INSTITUTE OF COMPUTER&
INFORMATION TECHNOLOGY (B.C.A)

FIRST-YEAR B.C.A TEACHING & EXAMINATION SCHEME WITH SYLLABUS


cash Book , Concept of format of Purchase Sale,
Purchase Return and Sale Return Book ,
5. Concepts of Accounting Mechanism
04 20%
 Meaning and Definition of Ledger, Types of Ledger
, Trial Balance and its objectives

Text Book(s):
Title of the Book Author(s) Publication
Accounting for Management By Dr. Jawaharlal -
Financial Management By Dr. S. N. Maheshwari -

Reference Book(s):
Title of the Book Author(s) Publication
By S. K. Bhattacharya & -
Accounting for Management JohnDearden
Advanced Accountancy By S. P. Jain & K. I. Narang -
Good English G. H. Vallins Rups& Co
Implementing Tally 6.3 By K. K. Nathani BPB Publication

Web Material Link(s):

Equivalent/Corresponding Course on NPTEL (SWAYAM):


NPTEL course on “Financial Accounting”By Dr.N.Rajendra Prasad | Indira Gandhi National Open
University

COURSE EVALUATION:

R Level U Level A Level N Level E Level C Level


20 30 00 20 20 10
Legends:R:Remembrance;U:Understanding;A:Application,N:AnalyzeandE:Evalu
ateC:Create andaboveLevels(Revised Bloom’s Taxonomy)

COURSE OUTCOMES:(Limited it to 4 to 6)
Sr. No. CO Statement
CO-1 After learning this subject student will be able to know the basic concepts of
Financial Accounting & use of a good Financial Accounting Software.
CO-2 student will able to learn basic about financial accounting and its concepts
CO-3 students will able to learn about transaction and types of accounts
CO-4 student will able to learn the book-keeping concept
CO-5 student will able to know about the journal and other related details
CO-6 student will learn about the ledger and trail balance

FACULTY OF COMPUTER & INFORMATION TECHNOLOGY F.Y. B.C.A


2
TEACHING SCHEME

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