Course Content

Other Courses

Tribhuvan university BBS 2013 Syllabus Accounting for Business

Accounting for Business - Syllabus

Course Overview and Structure
Syllabus Notes Old Questions Unit Wise Questions Question Bank

Embark on a profound academic exploration as you delve into the Accounting for Business course (Accounting for Business) within the distinguished Tribhuvan university's BBS department. Aligned with the 2013 Syllabus, this course (ACC 251) seamlessly merges theoretical frameworks with practical sessions, ensuring a comprehensive understanding of the subject. Rigorous assessment based on a 100 marks system, coupled with a challenging passing threshold of 35, propels students to strive for excellence, fostering a deeper grasp of the course content.

This 3 credit-hour journey unfolds as a holistic learning experience, bridging theory and application. Beyond theoretical comprehension, students actively engage in practical sessions, acquiring valuable skills for real-world scenarios. Immerse yourself in this well-structured course, where each element, from the course description to interactive sessions, is meticulously crafted to shape a well-rounded and insightful academic experience.


Course Objectives

The objectives of the course are to provide the students with in-depth knowledge of accounting required to handle accounting works in the

various business situations like partnership, consignment, branch etc. independently. The course further aims at providing knowledge required by the students for advance studies in accounting subject.

Course Description

This course contains accounting for partnership, admission of new partner, retirement and death of a partner, dissolution of a partnership firm and piecemeal distribution, accounting for, consignments, accounting for joint ventures, accounting for branch, accounting for department of activity, Accounting for packages or containers, accounting professional men, accounting for royalties, accounting for hire purchase system, accounting for installment system.

Units

Key Topics

  • Concept, Features, and Characteristics of Non-Profit Organizations
    AC-1

    This topic covers the definition, features, and characteristics of non-profit organizations, including their purpose, structure, and operations.

  • Accounting Procedures of Non-Profit Organizations
    AC-2

    This topic explores the accounting procedures specific to non-profit organizations, including the preparation of financial statements.

  • Receipt and Payment Account
    AC-3

    This topic explains the purpose and preparation of the Receipt and Payment Account, a financial statement unique to non-profit organizations.

  • Income and Expenditure Account
    AC-4

    This topic covers the preparation and analysis of the Income and Expenditure Account, a key financial statement for non-profit organizations.

  • Balance Sheet for Non-Profit Organizations
    AC-5

    This topic explains the preparation and interpretation of the Balance Sheet for non-profit organizations, highlighting its unique features and requirements.

  • Program Evaluation and Review Technique (PERT)
    AC-6

    This topic explains the Program Evaluation and Review Technique (PERT), a network planning method used to plan, organize, and coordinate tasks in a project.

Key Topics

  • Active Database Concepts and Triggers
    AD-1

    This topic covers the concepts of active databases, including triggers, and their applications in advanced database systems.

  • Temporal Database Concepts
    AD-2

    This topic explores the concepts and techniques of temporal databases, which manage time-varying data and support temporal queries.

  • Spatial Database Concepts
    AD-3

    This topic introduces the concepts and techniques of spatial databases, which manage spatial data and support spatial queries and analysis.

  • Multimedia Database Concepts
    AD-4

    This topic covers the concepts and techniques of multimedia databases, which manage multimedia data such as images, audio, and video.

  • Deductive Database Concepts
    AD-5

    This topic explores the concepts and techniques of deductive databases, which use logical rules to derive new information from existing data.

  • Introduction to Information Retrieval and Web Search
    AD-6

    This topic provides an introduction to the concepts and techniques of information retrieval and web search, including indexing, querying, and ranking.

  • Multitasking
    AD-7

    Multitasking in 80286 architecture allows multiple tasks to run concurrently, improving system performance and responsiveness.

Key Topics

  • Relational Database Design Using ER-to-Relational Mapping
    RE-1

    Learn how to design relational databases using ER-to-relational mapping, including mapping of regular entities, weak entities, relationship types, multivalued attributes, and N-ary relationships.

  • Informal Design Guidelines for Relational Schemas
    RE-2

    Understand informal design guidelines for relational schemas, including semantics of attributes in relations, redundant information in tuples and update anomalies, NULL values in tuples, and generation of spurious tuples.

  • Functional Dependencies
    RE-3

    Study functional dependencies, including definition, inference rules, Armstrong's axioms, attribute closure, equivalence of functional dependencies, and minimal sets of functional dependencies.

  • Normal Forms Based on Primary Keys
    RE-4

    Explore normal forms based on primary keys, including First Normal Form, Second Normal Form, Third Normal Form, and their general definitions.

  • Boyce-Codd Normal Form
    RE-5

    Learn about Boyce-Codd Normal Form, a higher normal form that ensures a relational schema is in a good structure.

  • Multivalued Dependency and Fourth Normal Form
    RE-6

    Understand multivalued dependency and Fourth Normal Form, which eliminates multivalued dependencies in a relational schema.

  • Properties of Relational Decomposition
    RE-7

    Study properties of relational decomposition, including attribute preservation, dependency preservation, and loss-less/non-additive join.

  • Applications of Recursion
    RE-8

    This topic explores the various applications of recursion in problem-solving, including tree traversals and dynamic programming.

  • Efficiency of Recursion
    RE-9

    This topic discusses the efficiency of recursive algorithms, including time and space complexity analysis.

Key Topics

  • Distributed Database Concepts
    DI-1

    Introduction to distributed database concepts and their advantages.

  • Data Fragmentation, Replication and Allocation
    DI-2

    Techniques for data fragmentation, replication, and allocation in distributed databases.

  • Distributed Database Design Techniques
    DI-3

    Methods and approaches for designing distributed databases.

  • Types of Distributed Database Systems
    DI-4

    Overview of different types of distributed database systems.

  • Distributed Database Architectures
    DI-5

    Introduction to various architectures used in distributed databases.

  • Introduction to NOSQL Systems
    DI-6

    Overview of NOSQL systems and their characteristics.

  • The CAP Theorem
    DI-7

    Understanding the CAP theorem and its implications on NOSQL systems.

Key Topics

  • Books of Accounts
    AC-01

    Introduction to books of accounts and their role in the accounting process. Understanding the different types of books of accounts and their purposes.

  • Journal Entries
    AC-02

    Understanding journal entries, their structure, and how they are used to record transactions in the accounting process.

  • Double Entry System
    AC-03

    Explaining the double entry system, its principles, and how it is used to record transactions and prepare financial statements.

  • Advantages of Double Entry System
    AC-04

    Discussing the benefits and advantages of using the double entry system in financial accounting.

  • Concepts of Transaction and Events
    AC-05

    Defining and explaining the concepts of transactions and events in financial accounting, including their differences and importance.

  • Classification of Accounts
    AC-06

    Understanding the classification of accounts, including asset, liability, equity, revenue, and expense accounts.

  • Golden Rules of Accounting
    AC-07

    Explaining the golden rules of accounting, including the rules for debit and credit, and their application in financial accounting.

Key Topics

  • Books of Accounts
    AC-01

    Introduction to books of accounts and their role in the accounting process. Understanding the different types of books of accounts and their purposes.

  • Journal Entries
    AC-02

    Understanding journal entries, their structure, and how they are used to record transactions in the accounting process.

  • Double Entry System
    AC-03

    Explaining the double entry system, its principles, and how it is used to record transactions and prepare financial statements.

  • Advantages of Double Entry System
    AC-04

    Discussing the benefits and advantages of using the double entry system in financial accounting.

Key Topics

  • Accounting Concepts and Techniques
    AC-001

    Introduction to general accounting concepts and techniques used in accounting.

  • Accounting Treatment for Receipts and Payments
    AC-002

    Accounting treatment for receipts and payments, including recording and classification.

  • Accounting Adjustments
    AC-003

    Types and purposes of accounting adjustments, including accruals and prepayments.

  • Income and Expenditure Account
    AC-004

    Preparation and analysis of income and expenditure account, including revenue recognition.

  • Profit and Loss Account
    AC-005

    Preparation and analysis of profit and loss account, including calculation of net profit.

  • Household Cash Statement
    AC-006

    Preparation and analysis of household cash statement, including cash inflows and outflows.

  • Accounting for Goods in Transit
    AC-007

    This topic explains the accounting treatment of goods in transit, including how to record and report goods in transit in the financial statements.

  • Accounting for Inter-Branch Transactions
    AC-008

    This topic covers the accounting treatment of inter-branch transactions, including how to record and report inter-branch transactions in the financial statements.

Concept, objectives and types of department; Department trading and profit and loss account; Allocation of expenses, Difference between branch and department, Inter – department transfer

Concept and objectives of container; Importance terms of container; Calculation of missing terms of container; Accounting for types of container-Returnable: with maintaining trading and reserve account, with maintaining trading, reserve and stock account; Non Returnable.

Key Topics

  • Accounting Concepts and Techniques
    AC-001

    Introduction to general accounting concepts and techniques used in accounting.

  • Accounting Treatment for Receipts and Payments
    AC-002

    Accounting treatment for receipts and payments, including recording and classification.

  • Accounting Adjustments
    AC-003

    Types and purposes of accounting adjustments, including accruals and prepayments.

  • Income and Expenditure Account
    AC-004

    Preparation and analysis of income and expenditure account, including revenue recognition.

  • Profit and Loss Account
    AC-005

    Preparation and analysis of profit and loss account, including calculation of net profit.

  • Household Cash Statement
    AC-006

    Preparation and analysis of household cash statement, including cash inflows and outflows.

Key Topics

  • Accounting Concepts and Techniques
    AC-001

    Introduction to general accounting concepts and techniques used in accounting.

  • Accounting Treatment for Receipts and Payments
    AC-002

    Accounting treatment for receipts and payments, including recording and classification.

  • Accounting Adjustments
    AC-003

    Types and purposes of accounting adjustments, including accruals and prepayments.

Concept and objectives of hire purchase system; Calculation of interest, cash price and installment (using analytical table); Accounting treatment: In the book of purchaser- Journal entries, Necessary ledger accounts. In the book of vendor-Journal entries, Necessary ledger accounts.

Concept and features of installment system; Difference between hire purchase and installment system; Calculation of interest, cash price and installment (using analytical table); Accounting treatment: In the book of purchaser-Journal entries, Necessary ledger accounts. In the book of vendor, Journal entries, Necessary ledger accounts.