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Bridge Course Syllabus

The Bridge Course: Basics of Accounting is designed for non-commerce graduates to provide a foundational understanding of accounting principles. The course includes two modules covering financial accounting fundamentals, journal entries, ledger accounts, trial balance, and final accounts, totaling 30 contact hours. By the end of the course, students will be able to construct journal and ledger entries and prepare final accounts for an organization.

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Sumanth Desai
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6 views2 pages

Bridge Course Syllabus

The Bridge Course: Basics of Accounting is designed for non-commerce graduates to provide a foundational understanding of accounting principles. The course includes two modules covering financial accounting fundamentals, journal entries, ledger accounts, trial balance, and final accounts, totaling 30 contact hours. By the end of the course, students will be able to construct journal and ledger entries and prepare final accounts for an organization.

Uploaded by

Sumanth Desai
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

BRIDGE COURSE: BASICS OF ACCOUNTING

Subject Code: BC1 Contact Hours: 30


Work load: 4hrs/Week
Grading system Internal Marks: 50

This course is designed for Non-Commerce Graduates to acquaint themselves with basics of
accounting.

Objectives:

1. To help students to gain comprehensive understanding of basics of accounting.

MODULE TITLE AND CONTENT No. of hours


1 Fundamentals of financial accounting- Part I
concepts: types of accounts; rules of Debit and Credit; Principles
of Accounting: Generally accepted Accounting Principles;

Journal entries – Concept, passing Journal Entries, Exercises 6


Ledger Accounts – Concept, Preparation, exercises

2 Fundamentals of financial Accounting – Part II


Trial Balance: Concepts; preparation: Exercises
Final Accounts: Concepts; Preparation of final accounts – 6
Trading account – Profit & loss A/c – Balance Sheet –
Exercises

REFERENCE BOOKS
1. Accounting for Managers by Jelsy Kuppapally, PHI Publication

Course outcomes: By the end of the course students will be able to


1. Construct journal and ledger entries.
2. Prepare final accounts of an organisation.

CO\ 1 2 3 4 5 6 7 8 9
PO
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2
3
4
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