ECO-02: Accountancy-I...BCA (REVISED SYLLABUS) - IGNOU BCA COACHING JAIPUR

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IGNOU BCA- II  Second sem SYLLABUS-----------IGNOU JAIPUR

ECO-02: Accountancy-I

This course consists of five blocks containing 22 units in all. This course introduces you to the
basic accounting concepts and framework. It also covers the preparation of accounts of nontrading
and those from incomplete records. After studying this course, you should be able to:
l Understand the whole process of accounting;
l Work out the net result of business operations by preparing final accounts for both trading
and non-trading concerns;
l Appropriate special features of accounting fro consignments and joint ventures;
l Describe different methods of providing depreciation, and
l Explain the need for making provisions and various kinds of reserves.

BLOCK 1: Accounting Fundamentals

Unit 1 : Basic Concepts of Accounting
Unit 2 : The Accounting Process
Unit 3 : Cash Book and Bank Reconciliation
Unit 4 : Other Subsidiary Books
Unit 5 : Bills of Exchange

BLOCK 2: Final Accounts

Unit 6 : Concepts Relating to Final Accounts
Unit 7 : Final Accounts – I
Unit 8 : Final Accounts – II
Unit 9 : Errors and their Rectification

BLOCK 3: Consignment and Joint Ventures

Unit 10 : Consignments Accounts – I
Unit 11 : Consignments Accounts – II
Unit 12 : Consignments Accounts – III
Unit 13 : Joint Venture Accounts

BLOCK 4: Accounts from Incomplete Records

Unit 14 : Self Balancing System
Unit 15 : Accounting from Incomplete Records – I
Unit 16 : Accounting from Incomplete Records – II
Unit 17 : Accounting from Incomplete Records – III

BLOCK 5: Accounts of Non-trading Concerns, Depreciation, Provisions and Reserves

Unit 18 : Accounts of Non-trading Concerns – I
Unit 19 : Accounts of Non-trading Concerns – II
Unit 20 : Depreciation – I
Unit 21 : Depreciation – II
Unit 22 : Provisions and Reserves

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