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Foundation Programme CS

Following are the notes of Foundation Programme CS.




PAPER 3 : FINANCIAL ACCOUNTING
Level of knowledge : Basic knowledge

Objective : To familiarize and develop an understanding the skills of
accounting principles for effective recording of business operations of
an entity.
Detailed Contents :
1. Introduction to accounting
2. Recording of transactions
3. Preparation of bank reconciliation statement
4. Rectification of errors
5. Preparation of final accounts (non-corporate entities)
6. Accounting for depreciation
7. Accounting for bills of exchange
8. Accounts of non-profit organizations
9. Single entry accounts
10.Preparation of accounts from Incomplete records
11. Accounting for consignments
12.  joint ventures
13. Partnership accounts – simple problems
14. Insurance claims

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