Acc.103 • Class 11management Stream7 Lessons

Credit Hours: 5

Principles of Accounting I

लेखाविधि सिद्धान्त १ (कक्षा ११)

Bookkeeping concepts, Accounting Equation, Journal, Subsidiary Books, Triple Column Cash Book, Ledger, Trial Balance, Bank Reconciliation Statement (BRS), Depreciation (SLM/DBM), Reserve & Provisions, Final Accounts of Sole Proprietorship, Non-Profit Accounting, Incomplete Records, and Government Accounting in Nepal (AGF 203, 208, 209, 210).

Solved Q&A (3)Assignments (1)Important Questions (2)

Prescribed Chapters

Showing 7 Lessons

Unit 1

Accounting Concepts & Accounting Equation

1 Lesson

Lesson 1Notes Ready ✓1 Important Qs1 Solved Q&A

Accounting Concepts & Accounting Equation

लेखा सिद्धान्त तथा लेखा समीकरण

Bookkeeping vs Accounting, qualitative characteristics, GAAP, NFRS/NAS overview, dual aspect concept, and tabular Accounting Equation (Assets = Liabilities + Owner Equity).

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Unit 2

Journal Entries & Subsidiary Books

1 Lesson

Lesson 2Syllabus Mapped

Journal Entries & Subsidiary Books

गोश्वारा भौचर (जर्नल) तथा सहायक पुस्तिकाहरू

Rules of debit and credit (Golden Rules & Modern American Approach), journalizing transactions, Purchase Book, Sales Book, Return Books, and Triple Column Cash Book with contra entries.

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Unit 3

Ledger & Trial Balance

1 Lesson

Lesson 3Syllabus Mapped

Ledger & Trial Balance

खाता (लेजर) तथा सन्तुलन परीक्षण (ट्रायल ब्यालेन्स)

Posting from journal to ledger accounts, T-format ledger, balancing of accounts, preparation of Trial Balance, suspense account, and rectification of errors.

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Unit 4

Bank Reconciliation Statement (BRS)

1 Lesson

Lesson 4Notes Ready ✓1 Important Qs1 Solved Q&A

Bank Reconciliation Statement (BRS)

बैंक हिसाब मिलान विवरण

Meaning and causes of difference between Cash Book bank balance and Pass Book (Bank Statement) balance, preparation of BRS starting from debit/credit balances and overdrafts.

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Unit 5

Depreciation Accounting

1 Lesson

Lesson 5Syllabus Mapped1 Solved Q&A

Depreciation Accounting

मूल्यह्रास लेखाविधि

Causes of depreciation, Straight Line Method (SLM), Diminishing Balance Method (DBM / WDV), preparation of Machinery/Asset Account with additions, sales, and profit/loss on disposal.

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Unit 8

Final Accounts of Sole Trading Concern

1 Lesson

Lesson 8Syllabus Mapped

Final Accounts of Sole Trading Concern

एकल स्वामित्वको अन्तिम हिसाब

Trading Account, Profit and Loss Account, Balance Sheet, adjustments for outstanding expenses, prepaid expenses, accrued income, unearned income, closing stock, bad debt provision, and multi-step income statement.

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Unit 12

Government Accounting System of Nepal

1 Lesson

Lesson 12Notes Ready ✓

Government Accounting System of Nepal

नेपालको सरकारी लेखा प्रणाली

Historical background, features of New Government Accounting System (2019/2020 BS), Chart of Accounts, Goswara Voucher (AGF No. 203), Bank Cash Book (AGF No. 209), Budget Sheet (AGF No. 208), Statement of Expenditure (AGF No. 210), and Petty Cash Fund.

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