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Home / SPPU / Syllabus / Law / B.B.A. LL.B. (Five Years) / First Year / Semester 1 / Business Accounting

B.B.A. LL.B. (Five Years) Business Accounting Syllabus - SPPU 2026

Business Accounting Syllabus.pdf
Semester 1 · First Year · 4 credits

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Syllabus for Business Accounting

Semester 1 · First Year · 4 credits

Objectives of the Course

  • The objectives of the course are: (1) To enable the students to acquire sound knowledge of basic concepts of accounting; (2) To impart knowledge about recording of transaction; (3) To impart the knowledge about preparation of Final Account of Proprietorship and Company accounts; (4) To acquaint the student about accounting software and packages.

Module 01: Introduction to Accounting

  • 1. Financial Accounting: Meaning and Definition, Scope, Objectives, Advantages and Limitation
  • 2. Bookkeeping and Accounting, Branches of Accounting, Users of Accounting Information,

Module 02: Conceptual Framework

  • 1. Accounting Principles-Concepts and Conventions
  • 2. Basic Financial Accounting Terminologies

Module 03: Recording of Transactions

  • 1. Double Entry System, Classification of Accounts, Rules of Debit and Credit
  • 2. Journal, Ledger, Subsidiary Books of Accounts, Cash Book, Trial Balance
  • 3. Bank Reconciliation Statement
  • 4. Accounting for Depreciation: Written Down Value Method (WDVM), Straight Line Method (SLM)

Module 04: Preparation of Final Accounts

  • 1. Preparation of Trading Account Sole Proprietorship
  • 2. Preparation of Profit and Loss Account Sole Proprietorship
  • 3. Preparation of Balance Sheet Sole Proprietorship

Module 05: Introduction to Company Final Accounts

  • 1. Understanding the final accounts of company
  • 2. Important provisions of the Companies Act, 2013 in respect of preparation of Company Final Accounts

Module 06: Computerized Accounting System

  • 1. Features and Importance of Computerized accounting
  • 2. Introduction to Accounting Software Package

Recommended Readings

  • 1. P.C. Tulsian: Financial Accounting, McGraw Hill Education (India) Ltd.
  • 2. Anil Chowdhry: Fundamentals of Accounting and Financial Analysis. (Pearson Education).
  • 3. Mahesh Abale and Prakash Soni, Accounting for Business Decision, Himalaya Publication House.
  • 4. M.C. Shukla and S.P Grewal: Advanced Accounts. (S. Chand and Co. New Delhi).
  • 5. Dr. S.N. Maheshwari: Financial Accounting for Management (Vikas Publications).
  • 6. Amrish Gupta: Financial Accounting for Management (Pearson Education). Recommended Journals:
  • 1. The Journal of Finance (Wiley-Blackwell and American Finance Association).
  • 2. Journal of Business Finance and Accounting (Wiley-Blackwell).
  • 3. The Review of Financial Studies (Oxford University Press)

Reproduced from the Savitribai Phule Pune University Revised Curriculum of Undergraduate Degree Programs of Law, the 2023 pattern as amended on 18 July 2024. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

Every subject above is cut from the revised syllabus. Open the document here if you want the whole thing rather than a single subject.

PDF Complete law syllabus Revised syllabus (CBCS 2023 pattern), as amended on 18 July 2024 Read full PDF Read
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