Economics Question Jaibb

PAPER 6 ACCOUNTING FOR FINANCIAL SERVICES Full Marks ampere-second Module A Introduction and Environment Purpose, Nature, Uses and Users of bill Information, Functional and Operational Definition of Accounting, Accounting Principles, Standards and Regulations, Forms of Business Organizations and Accounting systems. Module B summary of monetary Statement Objectives of fiscal Statement Analysis, Financial Statement Analysis, Horizontal and Vertical Analysis, Comparative Financial Statements, Communize Statements, Financial Ration Analysis, Trend Percentage, Specialized Analysis, gold Forecasts, Analysis of Changes in Financial Position, Break-Even Analysis, Cash Flow Statement, Unadjusted Trial vestibular sense and Adjustments. Module C Processing and recording of Accounting Information Transaction, Analysis of Transaction, Accounting Cycle, Recording of Transaction, Double Entry System, Golden Rule of Debit and Credit, Posting of transactions to the Ledger, T Form and Multi Column Ledger, Preparation of Cash Book, ace Column, Double Column and Triple Column Cash Book, Preparation of Trial Balance, Suspense Accounts, Reflection of Errors Adjusting Entries and Closing Entries Accrued and Deferred Revenue and Expenses. Module D Financial Statements for contrasting Entities Service, Merchandise and Manufacturing Operation Income Statement, Cost of Goods Sold, Cash Flow Statement, Balance Sheet, Limitation of Balance Sheet. confederation and Joint Stock Companies Specific Characteristics of Financial Statements of Partnership Capital Account, Current Account, Profit and Loss Adjustments Account. Distinguishing Characteristics of Financial Statements of Companies. Banks and Other Financial Institutions Provisions of Bank Company Act, 1991 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Banks.Provisions of Financial Institutions Act, 1993 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Financ ial Institutions. Module E Accounting for Assets Current Assets Inventory Valuation, nightly and Perpetual Method for Ascertaining Closing Inventory, Average, Last In First Out (LIFO), First In First Out (FIFO), Account Receivables. Fixed Assets Depreciation Methods, Recording of Depreciation, Valuation of Fixed Assets, Depreciation as a Cost Allocation. Module F Journal Rules for Journalizing Different Types of Journals, Sub-Division of Journals, Posting of Accounts, Ledger, Interpretation of Ledger Account, Writing of Different Types of Cash Book in Columnar Form, Imprest System of Petty Cash, Bank Reconciliation System, Journal Proper. References 1 2 3 4 5 Anthony, Reece Accounting Principles (Richard D, Irwin, Inc. U. S. A. ). Anthony, Robert N. Essentials of Accounting (IRWIN, U. S. A. ). Harmenson, Edwards, MAHER Accounting Principles (IRWIN, U. S. A. ). Khan, Md. Mainuddin Advanced Accounting (Ideal Library, Dhaka). Weygandt, Kieso Kell Accounting Principles (John Wil ey and Sons Inc. U. S. A. ).