Recording process

Recording process

Bachelor of Business Studies (BBS) — First Year

Subject: Financial Accounting and Analysis (MGT 211)

Unit 3: Accounting Process

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of recording process.
• Identify the accounting treatment, prepare relevant records or calculations and interpret their financial effects.

Curriculum Scope

• Journal
• Journal subdivisions
• Ledger
• Trial balance

Detailed Microsyllabus

1. Journal recording

   1. Entries supported by source documents.
   2. Dates, accounts, amounts and narration.
   3. General journal and prescribed subdivisions.

2. Ledger and trial balance

   1. Post entries and calculate balances.
   2. Prepare a trial balance from ledger balances.
   3. Errors not detected by a balanced trial balance.

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Curriculum reference: Tribhuvan University, Faculty of Management, BBS curriculum with first-year syllabus, PDF pages 20-22.

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 lecture hours apply to the whole unit; no separate topic hours or marks are assigned here.