Accounts and accounting foundations

Accounts and accounting foundations

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 1: Introduction

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of accounts and accounting foundations.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Concept of bank account, Rules and classifications of accounts
• Accounting assumptions, principles and conventions

Detailed Microsyllabus

1. Account foundations

   1. Bank-account concept and classification.
   2. Rules for recording account movements.
   3. Distinguish customer and bank perspectives.

2. Accounting framework

   1. Assumptions, principles and conventions.
   2. Apply concepts to a banking transaction.
   3. Check consistency of classification and recording.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.