SYBA Book Keeping Accountancy_1 Syllabus Mumbai University


SYBA Book Keeping Accountancy_1 Syllabus Mumbai University by munotes

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Board of Studies-in-Commerce, University of Mumbai 1 | Page
AC 11-05-2017




University of Mumbai







NAAC ACCREDITED


BACHELOR OF ARTS (B.A.)
SEMESTER – III & IV

APPLIED COMPONENT (AC)

BOOK KEEPING & ACCOUNTANCY
PAPER I & II



Choice Based Credit System
To be implemented from AY 2017 - 2018

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Board of Studies-in-Commerce, University of Mumbai 2 | Page

Revised Syllabus of cour ses of S.Y.B.A.Programme
with effect from the Academic Year 2017-2018

Applied Courses (AC)

SEMESTER – III

BOOK KEEPING AND ACCOUNTANCY - Paper I


Course Objective:

• To enable 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 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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Board of Studies-in-Commerce, University of Mumbai 3 | Page

Sr. No. Modules
1 Introduction to Book Keeping and Accountancy 15
a) Concept, Objectives, Importance and utility, Difference between Book-
Keeping and Accountancy.
b) Basic accounting terminologies, Basis of accounting (Cash and Accrual)
c) Theoratical base of Accounting – Concepts, Conventions and Principles.
2 Double Entry Book Keeping 15
a) Concept, Fundamentals of double entry Book-Keeping.
b) Source documents required for Accounting – Cash and Petty Cash Voucher ,
Pay-in –Slip, Cash and Credit Memo, Debit and Credit Note ,
c) Withdrawal Slip, Cheque (Bearer, Order, Crossed), Bank Pass Book , Bank
Statements.
3 Journals 15
a) Journal- Meaning , Importance and Utility of Journal , Specimen of Journal,
b) Writing of Journal Entries.
c) Difference between Journal and ledger.
4 Cash Book 15
a) Cash Book with cash column only, Cash book with Cash and Bank Columns.
b) Petty Cash Book.
c) Information about Other Subsidiary Books. Sales Return Book, Purchase
Return Book, Sales Book, Purchase Book.

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Board of Studies-in-Commerce, University of Mumbai 4 | Page

Revised Syllabus of course s 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 enable 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 Reconciliation Statement 15
3 Depreciation , Provisions , Reserves 15
4 Financial statements of proprietary concerns 15
Total 60

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Board of Studies-in-Commerce, University of Mumbai 5 | Page

Sr. No. Modules
1 Ledger 15
a) Concept, Need and Contents of Ledger, Specimen of Ledger ,
b) Passing of Entries from Subsidiary Books to Ledger ,
c) Balancing Ledger Accounts.
2 Bank Reconciliation Statement 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 , Provisions , Reserves 15
a) Reserves – Concept, Definition, Need and Factors Affecting Depreciation.
b) Methods, Straight 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 Statements of Proprietary Concerns 15
a) Preparation of trading account, prepar ation of Profit and Loss Account ,
b) Preparation of Balance Sheet.
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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Board of Studies-in-Commerce, University of Mumbai 6 | Page




Revised Syllabus of Courses of S.Y.B.A.
Programme at Semester III & IV
with effect fr om 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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Board of Studies-in-Commerce, University of Mumbai 7 | Page



PAPER PATTERN
BOOK KEEPING 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