University of Mumbai
NAAC ACCREDITED
BACHELOR OF ARTS (B.A.)
SEMESTER – III & IV
APPLIED COMPONENT (A C)
BOOK KEEPING & ACCOUNTANCY
PAPER I & II
Choice Based Credit System
To be implemented from AY 2017 - 2018
Board of Studies -in-Commerce, University of Mumbai 1 | Page
Revised Sylla bus of courses of S .Y.B.A.Programme
with effect from the Academic Year 2017- 2018
Applied Courses (A C)
SEMESTER – III
BOOK KEEPING AND ACCOUNTANCY - Paper I
Course Objective :
• To enable the learners to understand basic understanding of Book Keeping an d
Accountancy.
• To Provide the analytical ability among arts students and prepare them for
employability
Sr.
No. Modules No. of
Lectures
1 Introduction to Book Keeping and Accountancy 15
2 Double Entry Book Keeping 15
3 Journals 15
4 Cash Book 15
Total 60
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Sr. No. Modules
1 Introduction to Book Keeping and Accountancy 1 5
a) Concept, Objectives, Importance and utility, Difference betwe en Book -
Keeping and A ccountancy.
b) Basic accounting terminologies, Basis o f accounting (Cash and A ccrual)
c) Theoratical base of Accounting – C oncepts , Conventions and P rinciples.
2 Double Entry Book Keeping 15
a) Concept, Fundamentals of double entry Book -Keeping.
b) Source documents required for Accounting – Cash and P etty Cash V oucher ,
Pay-in –Slip, C ash and Credit M emo, Debit and Credit N ote ,
c) Withdrawal S lip, Cheque ( Bearer, Order, C rossed ), Bank Pass B ook , Bank
Statements.
3 Journals 15
a) Journal - Meaning , Import ance and U tility of Journal , Specimen of Journal,
b) Writing of J ournal E ntries.
c) Difference between Journal and ledger.
4 Cash Book 15
a) Cash B ook with ca sh column only, Cash book with Cash and Bank Columns.
b) Petty C ash Book.
c) Information about O ther Subsidiary B ooks. Sales Return Boo k, Purchase
Return Book, Sales Book, Purchase Book.
Board of Studies -in-Commerce, University of Mumbai 3 | Page
Revised Syllabus of courses of S .Y.B.A. Programme
with effect from the Academic Year 2017- 2018
Applied Courses (AC)
SEMESTER – IV
BOOKING KEEPING AND ACCOUNTANCY - II
Course Objective :
• To enabl e the learners to understand basic understanding of Book Keeping and
Accountancy.
• To Provide the analytical ability among arts students and prepare them for
employability
Sr.
No. Modules No. of
Lectures
1 Ledger 15
2 Bank R econciliation S tatement 15
3 Depreciation , Provisions , Reserves 15
4 Financial statements of proprietary concerns 15
Total 60
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Sr. No. Modules
1 Ledger 15
a) Concept, Need and Contents of L edger, S pecimen of Ledger ,
b) Passing of E ntries from Subsidiary Books to L edger ,
c) Balancing Ledger A ccounts.
2 Bank Reconciliation S tatement 15
a) Concept, Need, Importance, Reasons for Difference in Bank Balances,
Preparation of Bank Reconciliation Statement.
b) Trial balance – Meaning and Purpose, Preparation of Trial Balance from
given Balances.
c) Introduction to Basic Computer Accounting, Proforma of Bank Pass Book.
Pay in Slip.
3 Depreciation , Provisi ons , Reserves 15
a) Reserves – Concept, Definition, Need and Factors Affecting Depreciation.
b) Methods, S traight line method and WDV method, difference between two
methods, accounting treatment of depreciation.
c) Concept , objectives and difference between provisions and reserves, types of
reserves.
4 Financial S tatements of Proprietary C oncerns 15
a) Preparation of trading account , preparation of P rofit and Loss A ccount ,
b) Preparatio n of Balance S heet.
c) Effects of following Adjustments – closing stock, bad and doubtful debts ,
provision for discount on debtors and creditors, outstanding expenses , prepaid expenses , accrued income, drawings , goods distributed as free
samples
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Revised Syllabus of Courses of S .Y.B.A.
Programme at Semester III & IV
with effect from the Academic Year 2017 -2018
Reference Books
Advertising
1. Book –keeping and accountancy standard XI – published by the Maharashtra State
Board of Secondary and Higher Education.
2. Accountancy – NCERT ,New Delhi for XI standard
3. Accountancy –XI CBSE 4. Introduction to Accounting – S.N.Maheshwari –Vikas Publishing house Pvt.Ltd.
NOIDA
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PAPER PATTERN
BOOK KE EPING PAPER I & II
SEMESTER - III & IV
W.E.F. 2017- 2018
Q.1 Multiple Choice Questions
(A) Select the most appropriate answer from the option given below 10
(Any Ten out of Twelve)
(B) State whether the following statements are True or False 10
(Any Ten out of Twelve)
Q.2 Write Short Notes on Any Four out of Six 20
Q.3 Answer Any Four from Q.3 to Q.8 (Four Out of Six)
Q.3, Q.4, Q.5, Q.6, Q.7, Q.8 (Each Question Carries 15 Marks)
(15X4) 60
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