PRINCIPLES OF ACCOUNTING SYLLABUS

       NATIONAL UNIVERSITY
                                                      Syllabus for 4 year BBA(Hons)
                                                 PRINCIPLES OF ACCOUNTING
                                                                    part-3 (last part) 
                                                                                                                                              marks:100
course Title:

 9.Financial Statements as a Reporting Device : Idea on a Complete Set of Financial statement. Purpose and interrelationship of the Financial Statement. Importance, Limitations & preparation of Financial statements. Supplementary Statements/Schedules.Preparation of Statements according to Nature of Business. Statements for Nonprofit Organizations. Preparation of Financial Statements according to Legal Form of Business: Sole-proprietorship Organizations .Partnership Firms & Company (Introductory Idea).

10.Financial Statement Analysis: Horizontal analysis and vertical analysis of comparative financial statements;Preparation and use of common-size financial statements;Ratio analysis-Basic Ratios of Liquidity,Activity,Profitability,and Solvency.

BOOK RECOMMENDED:
Weygandt, Jerry j , Paul D.kimmel, Paul D.and kieso Donald E,Accounting principles , 9 edition , John wiley & Sons, Inc.

Reference Books: 
1.Needles and Anderson,Principles of Accounting.
2.American Accounting Association, A statement of Basic Accounting Theory(ASOBAT).