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Re: Karnataka University BBA Syllabus
The syllabus of BBA or Bachelor of Business Administration Program as offered by Karnatak University is as follows: SEMESTER – I FINANCIAL ACCOUNTING – I Module – I Introduction – definition of accounting, scope and functions of accounting, accounting terms, users of accounting information, accounting concepts and conventions, Indian accounting standards and international accounting standards Module – II Process of accounting – the account debit and credit, the journal, the ledger, trial balance, closing entries, adjustment entries, preparation of final account, trading account, profit & loss account, balance sheet. Adjustments- closing stock, outstanding income and expense, prepaid expenses/income. Module – III Subsidiary books- purchase book, sales book, purchase return book, sales return book, cashbook: single column, double column and three columns petty cash book, bank reconciliation statement. Module – IV Partnership account:- capitial accounts, fixed and fluctuating system, profit & loss appropriation account, final account- trading account, profit & loss account, balance sheet, adjustment- closing stock, outstanding income and expenditure, prepaid income and expenditure, depreciation & appreciation of asset only. Depreciation: fixed percentage method, balance method. |
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