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2nd Sem Accountancy Notes

Practical Problems: Subsidiary Books

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Last updated: 8 July 2023

Before moving to problems it’s important to know basics of how to solve them:-

Practical Problems: Subsidiary Books 1 Practical Problems: Subsidiary Books 2 Practical Problems: Subsidiary Books 3 Practical Problems: Subsidiary Books 4

 

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Syllabus BHM108

01 Introduction to Accounting

  1. Meaning and Definition
  2. Types and Classification
  3. Principles of accounting
  4. Systems of accounting
  5. Generally Accepted Accounting Principles (GAAP)

02 Primary Books (Journal)

  1. Meaning and Definition
  2. Format of Journal
  3. Rules of Debit and Credit
  4. Opening entry, Simple and Compound entries
  5. E. Practicals

03 Secondary Book (Ledger)

  1. Meaning and Uses
  2. Formats
  3. Posting
  4. Practicals

04 Subsidiary Books

  1. Need and Use
  2. Classification
    1. Purchase Book
    2. Sales Book
    3. Purchase Returns
    4. Sales Returns
    5. Journal Proper
  3. Practicals

05 Cash Book

  1. Meaning
  2. Advantages
  3. Simple, Double and Three Column
  4. Petty Cash Book with Imprest System (simple and tabular forms)
  5. Practicals

06 Bank Reconciliation Statement

  1. Meaning
  2. Reasons for difference in Pass Book and Cash Book Balances
  3. Preparation of Bank Reconciliation Statement
  4. Practicals

07 Trial Balance

  1. Meaning
  2. Methods
  3. Advantages
  4. Limitations
  5. Practicals

08 Final Accounts

  1. Meaning
  2. Procedure for preparation of Final Accounts