Financial Accounting Barkatullah University BBA 2025-26 1st Year Notes

Unit 1 [Book]
Concept of Accounting and its Place in Business and Relationship with other Financial Areas VIEW
Double Entry System VIEW
Book Keeping, Meaning, Advantages VIEW
Concept and Convention of Accounting VIEW
Difference between Financial Accounting, Cost Accounting and Managerial Accounting VIEW
Accounting practices, Traditional Indian Accounting Practices VIEW
Ancient Accounting System – Mahajani Method (Ancient form of Double Entry System) VIEW
Unit 2 [Book]
Types of Books of Accounts and their Preparation VIEW
Journal VIEW
Ledger VIEW
Trial Balance VIEW
Computer Accounting software – Cloud books, Wave, Tally VIEW
Unit 3 [Book]
Preparation of Final Account VIEW
Trading Account VIEW
Profit and Loss Account VIEW
Balance Sheet VIEW
Unit 4 [Book]
Bank Reconciliation Statement VIEW
Royalty Accounts VIEW
Unit 5 [Book]
Branch Accounts VIEW
Depreciation Accounting VIEW
Fixed Installment Method VIEW
Written down Value Method VIEW

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