PRINCIPLES OF ACCOUNTING SYLLABUS

                                                      NATIONAL UNIVERSITY
                                                      Syllabus for 4 year BBA(Hons)
                                                 PRINCIPLES OF ACCOUNTING
                                                                       part-2 
                                                                                                                                              marks:100
course Title:

5. Merchandising Operations and Accounting System:Merchandising Operations and Classifying Inventory-Purchases,Sales,Other Use or Loss and Returns of Merchandise Inventory-periodic and perpetual Inventory Systems and Journal Entries-Specific Identification Method and Inventory Cost Flow Assumption(FIDO,LIFO AND Average Cost).

6.Accounting Systems and Special Ledgers: Manual and Computerized Accounting Systems and their effectiveness-The voucher-system-General Ledgers and Subsidiary Ledgers:General Ledger Control Accounts and Subsidiary Ledger Individual Accounts. Special journals:Advantages of Special journals-Cash Receipts Journal-Sales journals Purchase Journal-Cash payments Journal and General Journal.

7.Control of Cash: Controlling cash,Internal control , The bank chequing account,  petty cash,Bank Reconciliation Statement.

8.Accounting for Receivable and Current Liabilities: Receivable-Types of Receivable valuing and disposing Uncollectible accounts-Allowance for doubtful accounts,Accounting for temporary investments-Marketable Securities-Accounting for current liabilities.