K. M. AGRAWAL COLLEGE OF ARTS, SCIENCE & COMMERCE BMS, B.COM (BANKING & INSURANCE) AND B.COM (ACCOUNTING & FINANCE) NAME OF Assistant Professor : Mrs. Devanjali Dutta SUBJECT : Financial Accounts – I CLASS : F. Y. B. Com (Banking & Insurance) SEMESTER : I ACADEMIC YEAR : 2016-17 Sr. No. Month TOPIC 1) July, 2016 Introduction to accounting Meaning, scope, objectives, need, importance and limitations of accounting. Basic accounting terminology. Branches of accounting. Accounting concepts, Conventions and Principles. Double Entry System, Classifications of accounts, Rules of debit and credit. Writing of journal Entries and Ledger, Sub division of journal and Trial Balance Problems based on above topics 2) August, 2016 Classification of Income & Expenses & Acc
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