About this course
**Accountancy for 1st PUC**This course on accountancy has been tailor made for PUC I year Karnataka State Board students. The course is fully aligned and prepared in a way to help the students excel and do well in their school and board exams. The course covers all the 10 chapters starting from “Introduction to Accounting” running through concepts such as “Bank Reconciliation Statement” and going on till the last chapter, “Computers in Accounting”. We help them understand and know how to use these accounting principles and also do exceedingly well at the exams - both at the college and the boards.
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Introduction to Accounting
1 Parts
Introduction to Accounting
Introduction to Accounting, Meaning of Book Keeping, Accounting, Branches in Accounting
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Theory Base of Accounting
1 Parts
Theory Base Accounting
Generally Accepted Accounting Principles, Accounting Concepts
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Recording of Business Transactions I
7 Parts
Books of Original Entry
Meaning and Definition, Features of Journal, Procedure of Journalising
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Illustrations
Types of Journal Entries
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Illustrations
Accounting voucher, Accounting Equation
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Illustrations
Numerical Problem in recording of Business Transactions
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Illustrations
Problem on Journal Entries
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Illustrations
American System
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Illustrations
Numerical Problem on Journal Entries
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Recording of Business Transactions II
5 Parts
Cash Book
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Illustrations
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Double Column Cash Book
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Petty Cash Book
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Balancing of Cash Book
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Bank Reconciliation Statement
3 Parts
Need for Reconcillation
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Illustrations
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Illustrations
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Trial Balance and Rectifications of Errors
5 Parts
Meaning of Trial Balance
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Significance of Aggreement of Trial Balance
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Suspence Account
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Illustrations
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Illustrations
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Depreciation Provisions and Reserves
4 Parts
Depreciation
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Use of Asset Disposal Account
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Illustrations
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Illustrations
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Bill of Exchange
3 Parts
Meaning of Bill of Exchange
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Illustrations
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Noting Charges
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Financial Statement
5 Parts
Stakeholders and their Requirements
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Relevent Items in Trading and Profit and Loss Accounts
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Concept of Gross Profit and Net Profit
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Cost of Goods Sold and Closing Stock
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Operating Profit
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Financial Statements with Adjustments –II
4 Parts
Need for Adjustments
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Depreciation
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Provisions for Discount on Debtors
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Interest on Capital
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Accounting from Incomplete Records
5 Parts
Meaning of Incomplete Records
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Statement of Profit and Loss Statement
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Illustrations
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Illustrations
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Illustrations
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Applications of Computers in Accounting
3 Parts
Meaning and Elements of Computer System
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Information and Decisions
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MIS and AIS
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Computerized Accounting System
4 Parts
Concept of Computerized Accounting System
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Advantages of Computerized Accounting System
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Limitations of Computerized Accounting System
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Accounting Packages
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Structuring Database for Accounting
4 Parts
Data Processing Cycle
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Accounting Reality Describing the system of Accounting
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ER Presentation of Accounting Reality
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Constraints and database Schemas
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Accounting System Using Database Management System
2 Parts
Types of Queries
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SQL
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