30-days Money-Back Guarantee
BBA Semester II - Financial Accounting
Updated on Sep, 2026
Finance and Accounting, Accounting and Bookkeeping, Financial Accounting
Training 5 or more people ?
Get your team access to 10000+ top Tutorials Point courses anytime, anywhere.
UNIT – I: INTRODUCTION TO FINANCIAL ACCOUNTING Accounting as an Information System – Importance and Scope – Limitations – Uses of Accounting Information – Accounting Principles – Accounting Concepts – Principles and Conventions – Generally Accepted Accounting Principles (GAAPs) UNIT – II: TYPES OF BOOKS (PRIMARY AND SECONDARY) Nature of Accounts – Accounting Equation – Rules of Debit and Credit – Recording Transactions in Journal – Preparation of Ledger Accounts – Ledger Balancing – Opening and Closing Entries – Preparation of Trial Balance UNIT – III: PREPARATION OF FINANCIAL STATEMENTS Trading Account – Profit & Loss Account – Balance Sheet – Adjustment Entries – Understanding Contents of Financial Statements of a Joint Stock Company as per the Companies Act 2013 UNIT – IV: FINANCIAL STATEMENT ANALYSIS USING RATIOS Financial Statement Analysis – Sources of Information – Techniques of Financial Statement Analysis – Horizontal Analysis – Vertical Analysis – Ratio Analysis – Financial Ratios – Meaning and Usefulness of Financial Ratios – Analysis of Ratios – Liquidity Ratios – Solvency Ratios – Profitability Ratios – Turnover Ratios – Limitations of Ratio Analysis UNIT – V: INDIAN ACCOUNTING STANDARDS (IND-AS) Concept – Benefits – Procedure for Issuing Ind-AS in India – Salient Features of Ind-AS Issued by ICAI – International Financial Reporting Standards (IFRS) – Features – Uses and Objectives of IFRS – IFRS Issued by IASB
Understand the Accounting Process.
Preparation of Journal, Ledger, Trial Balance and Final Accounts.
Analyse the performance of companies using ratio Analysis.
Understand the need and importance of Accounting Standards.
No Prior knowledge is Required.
Check out the detailed breakdown of what’s inside the course
Simple and Easy Learning
Tutorials Point originated from the idea that there exists a class of readers who respond better to online content and prefer to learn new skills at their own pace from the comforts of their drawing rooms.
The journey commenced with a single tutorial on HTML in 2006 and elated by the response it generated, we worked our way to adding fresh tutorials to our repository which now proudly flaunts a wealth of tutorials and allied articles on topics ranging from programming languages to web designing to academics and much more.
40 million readers read 100 million pages every month
Our Text Library Content and resources are freely available and we prefer to keep it that way to encourage our readers acquire as many skills as they would like to. We don't force our readers to sign up with us or submit their details either to use our Free Text Tutorials Library. No preconditions and no impediments, Just Simply Easy Learning!
We have established a Digital Content Marketplace to sell Video Courses and eBooks at a very nominal cost. You will have to register with us to avail these premium services.
Use your certificate to make a career change or to advance in your current career.
Become a valued member of Tutorials Point and enjoy unlimited access to our vast library of top-rated Video Courses
Master prominent technologies at full length and become a valued certified professional.