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Tribhuvan university BCA BCA Curriculum Financial Accounting

Financial Accounting - 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 Financial Accounting course () within the distinguished Tribhuvan university's BCA department. Aligned with the BCA Curriculum, this course (CACS152) seamlessly merges theoretical frameworks with practical sessions, ensuring a comprehensive understanding of the subject. Rigorous assessment based on a 60 + 20 + 20 marks system, coupled with a challenging passing threshold of , 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 Description

This course includes both theoretical as well as practical concept of financial accounting so that students can understand working principle of financial accounting and hence can use the concept in developing application related to financial sector.

Course Objectives

The general objective of this course is to develop conceptual understanding of the fundamentals of financial accounting system.


Units

Key Topics

  • Relational Model Concepts
    TH-1

    This topic covers the fundamental concepts of the relational model, including domains, attributes, tuples, and relations, as well as the characteristics of relations.

  • Relational Model Constraints
    TH-2

    This topic explores the different types of constraints in the relational model, including domain constraints, key constraints, and constraints on null values.

  • Relational Database Schemas
    TH-3

    This topic discusses the concept of relational database schemas, including relational database state, entity integrity, referential integrity, and foreign keys.

  • Update Operations and Transactions
    TH-4

    This topic covers update operations, transactions, and how to deal with constraint violations, including insert, delete, and update operations, as well as restrict, cascade, set null, and set default.

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.

  • Advantages of Journal and Ledger
    AC-08

    Discussing the benefits and advantages of using journals and ledgers in financial accounting.

  • Trial Balance
    AC-09

    Understanding the trial balance, its preparation, and its importance in the accounting process.

  • Subsidiary Books
    AC-10

    Explaining subsidiary books, including cash books, and their role in the accounting process.

  • Capital and Revenue Expenditures and Receipts
    AC-11

    Understanding the difference between capital and revenue expenditures and receipts, and their treatment in financial accounting.

  • Contingent Assets and Contingent Liabilities
    AC-12

    Explaining contingent assets and contingent liabilities, and their treatment in financial accounting.

  • Errors and Rectifications
    AC-13

    Understanding errors in financial accounting, including their types and rectification procedures.

Introductions, Ascertaining the Causes of Differences of Bank Balance in Bank, Column of the Cash -Book and in Pass- Book, Procedure for Reconciling the Cash- Book Balance with the Pass-Book Balance, Importance of Bank Reconciliation Statement

Concepts of Depreciation, Objectives for Providing Depreciation, Methods for Providing Depreciation, Accounting for Depreciation.

Meaning, Basis and Technique of Inventory Valuation, Inventory Recording System, Stock Taking

Concept of Closing Entries in respect of Trading and Profit & Loss Account, Concept of Accrual Basis of Accounting, Matching Concept and Dual Aspects, Concept on Manufacturing Account, Preparation of Balance Sheet, Arrangement and Classification of Assets and Liabilities.

Meaning of Company, Salient Features of Company, Types of Company, Preparation of Financial Statements, Share Capital and its types, Debentures and its types, Distinction between Debentures and Shares, Issue of Shares and Debentures, Redemption of Preference Shares

Lab works

Laboratory Works 

Laboratory works should be carried out using any accounting packages (such as Tally, Fact etc.) to implement the concepts discussed in the above mentioned topics.