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- Accounting Fundamentals MCQ practice set 1
- Accounting Fundamentals MCQ practice set 2
- Accounting Fundamentals MCQ practice set 3
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Syllabus of Amity BBA Accounting Fundamentals
Module 1: Introduction to Accounting
Understanding the meaning, nature, functions and usefulness of accounting, branches of accounting, accounting equation, accounting concepts and Generally Accepted Accounting Principles. An overview of Indian and US GAAP. Introduction to IFRS.
Module 2: Recording of Transactions
Concept of double entry. Understanding the Accounting cycle. Preparation of voucher, journal, ledger and trial balance and numerical on the same.
Subsidiary Books
Preparation of subsidiary books including purchase book, sales book, purchase returns book and sales return books and numerical on the same.
Cash book, types of cash book and balancing of cashbook. Numerical on single column cashbook, double column cashbook, triple column cashbook and petty cash book.
Module 3: Financial Statements
Preparation of trading account, manufacturing account, profit and loss account and balance sheet (Schedule VI Revised) along with adjustments and numerical on the same.
Module 4: Financial Statement Analysis
Introduction, objectives of financial statement analysis, Techniques-Ratio analysis, Comparative analysis with numerical on the same. Limitations of financial statement analysis .Purpose, use and structure of the Statement of Cash Flows, Preparation of the statement of cash flows as per AS-3. Reporting cash flows and interpreting the statement of cash flows with numerical on the same.
Module 5: Amalgamation Absorption and Reconstruction of Companies
Determining purchase consideration. Numerical on accounting treatment of amalgamation, absorption, internal and external reconstruction. Understanding on intercompany holdings. (No numerical).
Module 6: Company Accounts
Company Accounts: Introduction to shares, characteristics and types of shares no numerical on the same. Accounting for debentures: Classification of Debentures. Differentiate Debentures from shares. Numerical on issue of debentures for cash and for consideration other than cash. Issue of debentures as collateral security.
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