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Online Course

Accountancy XI Part-I

NCERT via Swayam

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Overview

An important part of any business organisation is the money that comes in and the money that goes out. Every bit of monetary inflow and outflow needs to be tracked and accounted for. This course is intended to develop understanding:
  1. Systematically recording the accounting transactions, accountants determine the profitability of a business, perform financial forecasts and assess the overall performance of a business enterprise.
  2. How can the credibility and usefulness of accounting and financial information be ensured? Or Why accounting and finance are the key elements for a business entity?
  3. To understand how accounting operates through Generally Accepted Accounting Principles, accounting standards and structured rules and procedures,
This course will help the aspiring accountants, like you, to strengthen the conceptual base in accounting through variety of e-resources like video lectures, enrichment materials for supplementing textbooks, self assessment inventory and checklist, external weblinks and many more activities for smooth progression and joyful learning.

Syllabus

COURSE LAYOUT

 

Week

Module

Week 0

Introduction to Course

Week 1

Introduction to Accounting (keac_10101)

Qualitative characteristics of accounting information (keac_10102)

Week 2

Process of accounting (keac_10103)

Debtors, Creditors, Goods, Cost, Gain, Stock (keac_10104)

Week 3

Assignment

Week 4

Theory Base of Accounting (keac_10201)

Week 5

System of Accounting (keac_10202)

Week 6

Assignment

Week 7

Accounting Vouchers (keac_10301)

Week 8

Accounting Equation (keac_10302)

Week 9

Rules of Debit and Credit (keac_10303)

Week 10

Books of Original Entry: Journal (keac_10304)

Week 11

Special Purpose Books: Cash Book (keac_10305)

Week 12

Special Purpose Books: Purchases book, Sales book, Purchases Return book, Sales Return book, Journal Proper (keac_10306)

Week 13

Ledger: Format; Posting from journal and subsidiary books; Balancing of accounts (keac_10307)

Week 14

Bank Reconciliation Statement: Concept Preparation, Ascertaining the correct cash balance (keac_10308)

Week 15

Assignment

Week 16

Trial Balance and Rectification of Errors (keac_10401)

Week 17

Rectification of Errors (continued) (keac_10402)

Week 18

Assignment

Week 19

Depreciation, Provisions & Reserves (keac_10501)

Week 20

Provisions and Reserve (keac_10502)

Week 21

Bills of Exchange – I (keac_10601)

Week 22

Bills of Exchange – II (keac_10601)

Week 23

Assignment

 

Taught by

Prof. Shipra Vaidya

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