BookMyCollege
University of Delhi
B.Com (Hons)
Financial Accounting
Year 1 Semester 1 Academic Year: 2024-25

Unit 1: Introduction — Accounting Concepts, Conventions, Journal Entries

Unit 2: Ledger & Trial Balance — Posting, Balancing, Preparation of Trial Balance

Unit 3: Final Accounts — Trading Account, P&L Account, Balance Sheet

Unit 4: Depreciation — Methods (SLM, WDV), Accounting Treatment

Unit 5: Bank Reconciliation Statement — Preparation and Uses