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Alagappa University Distance Education-BCA Degree Exam- Accounting Fundamentals Exam – Download Previous Year’s Question Papers
Accounting Fundamentals illustrate those topics of accounting that are basic and crucial for the motive that the subject attempts to accomplish. It furnishes expansive introduction on accounting and detailed information about various concepts allied to accounting. The syllabus covers topics on balance sheet like its relation with accounting equation, business transaction, assets; financial statements like the technical procedures of making quotations about income, equity and investments; functions of accounts viz. role of accounting in business, advantages of credit, cash and debit, accounts of revenues and costs, account balances and double entry accounting; accounting cycle which is a wholesome topic featuring information on source documents, general ledger, trial balance, adjusting entries and closing entries; merchandizing business including merchandizing income, discounts and returns and its clash with service business; and finally accounting for cash which provides a preface on internal controls, account controls, cash controls and the concepts of bank reconciliations and purchase order system.
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