{"id":11781,"date":"2020-02-21T22:45:47","date_gmt":"2020-02-21T22:45:47","guid":{"rendered":"https:\/\/www.inspirenignite.com\/vtu\/15cp13t-financial-accounting-i-office-mgmt-1st-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/"},"modified":"2020-02-21T22:45:47","modified_gmt":"2020-02-21T22:45:47","slug":"15cp13t-financial-accounting-i-office-mgmt-1st-sem-syllabus-for-diploma-dte-karnataka-c15-scheme","status":"publish","type":"post","link":"https:\/\/www.inspirenignite.com\/vtu\/15cp13t-financial-accounting-i-office-mgmt-1st-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/","title":{"rendered":"15CP13T: Financial Accounting-I Office Mgmt 1st Sem Syllabus for Diploma DTE Karnataka C15 Scheme"},"content":{"rendered":"

Financial Accounting-I detail DTE Kar Diploma syllabus for Modern Office Management (MM), C15 scheme is extracted from DTE Karnataka<\/a> official website and presented for diploma students. The course code (15CP13T), and for exam duration, Teaching Hr\/week, Practical Hr\/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.<\/p>\n

For all other office mgmt 1st sem syllabus for diploma c15 scheme dte karnataka you can visit Office Mgmt 1st Sem Syllabus for Diploma C15 Scheme DTE Karnataka Subjects<\/a>. The detail syllabus for financial accounting-i is as follows.<\/p>\n

Pre-requisites:<\/h4>\n

Knowledge of Basic Englilsh and Basic Mathematical Calculations.\n<\/p>\n

Course Objectives:<\/h4>\n

The students shall be able to:<\/p>\n

    \n
  1. Know Basic Knowledge of Financial Accounting<\/li>\n
  2. Familirise with basic terms of accounting.<\/li>\n
  3. Familiarize with the Methods of Recording various Business Transactions<\/li>\n
  4. Acquire necessary Skills to maintain various Books of Accounts<\/li>\n<\/ol>\n

    Course Outcomes:<\/h4>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    UNIT – I: Introduction to Book-Keeping and Accounting:
    \n<\/h4>\n

    Meaning-Definition of Book-Keeping, Accounting,and Accountancy-Objectives of Book-keeping and Accounting-Difference between book-keeping and Accounting- difference between Accounting and Accountancy. – Branches of Accounting – Advantages of Accounting -Disadvantages of Accounting.\t06 Hrs\n<\/p>\n

    UNIT-II: Systems of Book Keeping and Accounting:
    \n<\/h4>\n

    Meaning of Single Entry and Double Entry Systems of Book Keeping and accounting. Advantagaes and disadvantages of Double entry system.<\/p>\n

    Basic Terms used in of Book Keeping and Accounting: Entity, Event, Transaction, Cash Transaction, Credit Transaction, Goods,Purchases,Sales,Purchases Returns,Sales returns, Stock,Opening Stock ,Closing stock, Debtor, Creditor,Solvent,Insolvent , Assets, Liabilities,Capital, Equity, Drawings,Expenditure, Profit, Loss, Income, Gain, Trade Discount, Cash Discount,Books of accounts,Account, On account, Debit ,Credit, Receipt, Voucher, Bad debts, Doubtful debt., Folio, C\/D,B\/D, C\/F, B\/F, Classification of Accounts -Rules for Debit and Credit-,Accounting equations.\t06 Hrs\n<\/p>\n

    UNIT – III : Journal:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    UNIT – IV : Ledger:
    \n<\/h4>\n

    Meaning of Ledger-Uses of Ledger-Format of Ledger Account-Posting of Journal Entries into the concerned Ledger Accounts – Balancing of Ledger Accounts -Meaning of debit balance and credit balance(Problems and solutions).\t10 Hrs\n<\/p>\n

    UNIT – V : Subsidiary Books:
    \n<\/h4>\n

    Meaning of Subsidiary Books – Uses of Subsidiary Books – Types of Subsidiary Books -Purchases Day Book – Proforma of Purchases Day Book. – Sales Day Book – Proforma of Sales Day Book – Purchase Returns Book – Proforma of Purchase Returns Book – Sales Returns Book -Proforma of Sales Returns Book – Journal Proper (Problems and solutions).\t06 Hrs\n<\/p>\n

    UNIT – VI : Cash Book:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    UNIT – VII : Trial Balance:
    \n<\/h4>\n

    Meaning – features- Format of Trial Balance-Preparation of Trial Balance from the ledger account balances.( Problems and solutions. 05Hrs\n<\/p>\n

    RESOURCES: BOOKS FOR REFERENCE:<\/h4>\n
      \n
    1. Introduction to Accountancy by T.S.Grewal<\/li>\n
    2. Double Entry Book Keeping by T.S.Grewal<\/li>\n
    3. Introduction to Accountancy by S.N. Maheshwari<\/li>\n
    4. Accountancy by Dr. T V Raju, Sapna Publications.<\/li>\n
    5. Accountancy Vol I by B.S. Raman<\/li>\n
    6. Accountancy Vol I by Kadkol<\/li>\n
    7. Accountancy by Jain and Narang.<\/li>\n
    8. Introduction to Accountancy – Juneja. C.M. and R.K. Saxena.<\/li>\n
    9. Accountancy – J.G. Janardhan<\/li>\n
    10. Accountancy -Reddy and Appananiah<\/li>\n<\/ol>\n

      E – BOOK REFERENCE:<\/h4>\n

      Fundamentals of Accountancy – Rao, PHIL publication.\n<\/p>\n

      Model Question Paper:<\/h4>\n

      PART – A<\/b><\/p>\n

      (Answer any SIX Questions. 6 x 5 = 30<\/p>\n

        \n
      1. Briefly explain different branches of Accounting.\t(5)<\/li>\n
      2. What are the different types of Accounts? State the rules for debiting and crediting the accounts.\t(5)<\/li>\n
      3. State the differences between book keeping and accounting\t(5)<\/li>\n
      4. Calculate the missing figures using accounting equations.\t(5)<\/li>\n

        [Assets\t\tLiabilities\tCapital]<\/p>\n

          \n
        1. 120000 ? 80000<\/li>\n
        2. ?\t188000\t230000<\/li>\n
        3. 192000\t66000\t?<\/li>\n
        4. ?\t117000\t223000<\/li>\n
        5. 98000\t115000\t?<\/li>\n<\/ol>\n
        6. What do you mean by subsidiary books? State the different types of subsidiary books.\t(5)<\/li>\n
        7. Prepare purchases day book from the following transactions:\t(5)<\/li>\n
            \n
          1. April 1 Bought 200 kgs of sugar at Rs 30\/- per kg.<\/li>\n
          2. April 4 Purchased 300 kgs of wheat from surdarshan, Bijapur traders at Rs 40\/- per kg at a trade discount of 5%.<\/li>\n
          3. April 6 Bought 500 tins groundnut oil from Krishna oil mills, Haveri, at Rs 400\/- per Tin. April 10 Bought 500 kgs of rice from Shamnur Rice Mills, Davanagere at Rs 40\/- per kg.<\/li>\n
          4. April 12 Bought 200 Tins of Tea powder from Jayanthi traders, Hubli at Rs 40\/- per Tin.<\/li>\n<\/ol>\n
          5. Enter the following transactions in the sales book. (5)<\/li>\n
              \n
            1. March 1 Sold to Avanish and company, Hubli 20 bags of rice at Rs 200\/- per bag.<\/li>\n
            2. March 8 Sold to Srinivas Bangalore, 100 bags of sugar at Rs 50\/- per bag.<\/li>\n
            3. March 10 Sold to Naveen of Bombay 200 bags of wheat at Rs 50\/- per bag.<\/li>\n
            4. March 20 Sold to Dinesh and company, Gadag, 20 bags of groundnut at Rs 100\/- per bag.<\/li>\n
            5. March 28 Sold to Ashok Hotel,Bangalore, 20 bags of wheat flour at Rs 200\/- per bag.<\/li>\n<\/ol>\n
            6. Enter the following transactions in a simple cash book and balance the same. 5<\/li>\n
                \n
              1. Jan 1 Started business with cash Rs 10,000\/-<\/li>\n
              2. Jan 5 Bought goods for cash Rs 6,000\/-<\/li>\n
              3. Jan 8 Sold goods to Harish for cash Rs 12,000\/-<\/li>\n
              4. Jan 10 Paid into bank Rs 2,000\/-<\/li>\n
              5. Jan 12 Purchased goods from Anil on credit Rs 3,500\/-<\/li>\n
              6. Jan 14 Paid salary to manager Rs 1,500\/-<\/li>\n
              7. Jan 18 Bought stationery Rs 500\/-<\/li>\n
              8. Jan 20 Withdrawn cash for personal use Rs 100\/-<\/li>\n
              9. Jan 30 Bought furniture Rs 800\/-<\/li>\n<\/ol>\n<\/ol>\n

                PART – B<\/b><\/p>\n

                (Answer any FIVE Questions. 5x 10= 50<\/p>\n

                  \n
                1. Journalise the following transactions in the books of Rahul.\t10<\/li>\n
                    \n
                  1. March 1 Started business with cash Rs 20000, furniture Rs 10000\/-<\/li>\n
                  2. March 3 Deposited in Canara bank Rs 8000\/-<\/li>\n
                  3. March 5 Bought machinery from Tata Steel Ltd for cash Rs 2000\/-<\/li>\n
                  4. March 6 Purchased goods from Srinath Rs 4500\/-<\/li>\n
                  5. March 8 Sold goods to Virat Rs 6800\/-<\/li>\n
                  6. March 10 Returned goods to Srinath Rs 500\/-<\/li>\n
                  7. March 12 Recieved cash from Virat Rs 4800\/- and discount allowed to him Rs 200\/-<\/li>\n
                  8. March 16 Paid salary Rs 2000\/-<\/li>\n
                  9. March 20 Received commission Rs 800\/-<\/li>\n
                  10. March 30 Withdrawn cash for personal use Rs 1500\/-<\/li>\n<\/ol>\n
                  11. Prepare the personal account of Narendra from the following transactions. State whether he is a debtor or creditor.\t10<\/li>\n
                      \n
                    1. April 1 Debit balance to Narendra’s Account Rs 10000\/-<\/li>\n
                    2. April 2 Sold goods to Narendra Rs 5500\/-<\/li>\n
                    3. April 6 Received from Narendra Rs 6500\/-<\/li>\n
                    4. April 6 Allowed him discount Rs 200\/-<\/li>\n
                    5. April 10 Narendra bought goods on credit from us Rs 2500\/-<\/li>\n
                    6. April 15 Received cash from Narendra 2400\/-<\/li>\n
                    7. April 15 Allowed him discount Rs 100\/-<\/li>\n
                    8. April 20 Purchased goods on credit from Narendra Rs 2500\/-<\/li>\n
                    9. April 25 Paid cash to Narendra Rs 2000\/-<\/li>\n
                    10. April 28 Returned goods to Narendra Rs 250\/-<\/li>\n<\/ol>\n
                    11. From the following transactions, prepare the ledger accounts and balance the same. 10<\/li>\n
                        \n
                      1. June 1 Paid into bank Rs 10000\/-<\/li>\n
                      2. June 2 Bought goods from Ekanth Rs 5000\/-<\/li>\n
                      3. June 6 Sold goods to Vijay Rs 2500\/-<\/li>\n
                      4. June 8 Received cash from Vijay Rs 880\/- allowed him discount Rs 20\/-<\/li>\n
                      5. June 12 Sold goods for cash to Prasad Rs 2000\/-<\/li>\n
                      6. June 15 Goods returned by Vijay 200\/-<\/li>\n
                      7. June 20 Returned goods to Ekanth Rs 100\/-<\/li>\n
                      8. June 25 Drew from bank for office use Rs 5000\/-<\/li>\n
                      9. June 26 Bought goods for cash Rs 2000\/-<\/li>\n
                      10. June 28 Drew from bank for personal use Rs 2000\/-<\/li>\n
                      11. June 30 Paid for office rent Rs 1000\/-<\/li>\n
                      12. June 30 Paid for office salaries Rs 4000\/-<\/li>\n
                      13. June 30 Paid for general expenses Rs 2000\/-<\/li>\n<\/ol>\n
                      14. Enter the following transactions in proper subsidiary books.<\/li>\n
                          \n
                        1. July 1 Bought goods from Mohan Rs 6500\/-<\/li>\n
                        2. July 4 Sold goods to Vinod Rs 2000\/-<\/li>\n
                        3. July 5 Allowances claimed from Mohan for shortage Rs 100\/-<\/li>\n
                        4. July 7 Sold goods to Das Rs 2500\/-<\/li>\n
                        5. July 10 Bought goods from Ravindra Rs 4000\/-<\/li>\n
                        6. July 11 Allowances granted to Das for shortage Rs 50\/-<\/li>\n
                        7. July 15 Sold goods to Aravind Rs 2700\/-<\/li>\n
                        8. July 20 Sold goods to Bhavani Rs 3000\/-<\/li>\n
                        9. July 22 Bhavani returned goods Rs 200\/-<\/li>\n
                        10. July 24 Returned goods to Ravindra Rs 300\/-<\/li>\n
                        11. July 26 Sold goods to Gurudas Rs 3500\/-<\/li>\n
                        12. July 27 Allowed Aravind for damaged goods Rs 100\/-<\/li>\n
                        13. July 29 Received goods returned by Gurudas Rs 200\/-<\/li>\n<\/ol>\n
                        14. From the following ledger balances extracted from the books of Ashwath Narayan, prepare trail balance as on 31-3-2014.<\/li>\n
                            \n
                          1. Office salaries 6280\/-<\/li>\n
                          2. Sales 73,500\/-<\/li>\n
                          3. Plant and machinery 4,300\/-<\/li>\n
                          4. Stock on 1-4-2013\t11,100\/-<\/li>\n
                          5. Sundry expenses 460\/-<\/li>\n
                          6. Discount allowed 1,150\/-<\/li>\n
                          7. Purchases 51,760\/-<\/li>\n
                          8. Trade expenses 2,630\/-<\/li>\n
                          9. Carriage inwards 240\/-<\/li>\n
                          10. Insurance 610\/-<\/li>\n
                          11. Bad debts 690\/-<\/li>\n
                          12. Commission paid 1,270\/-<\/li>\n
                          13. Repairs 980\/-<\/li>\n
                          14. Refund inwards 1,000\/-<\/li>\n
                          15. Rent and rates 3,220\/-<\/li>\n
                          16. Sundry debtors 1,430\/-<\/li>\n
                          17. Wages 30,040\/-<\/li>\n
                          18. Sundry creditors 14,660\/-<\/li>\n
                          19. Capital 32,500\/-<\/li>\n
                          20. Drawings 3,500\/-<\/li>\n<\/ol>\n
                          21. State the advantages and disadvantages of double entry system of book keeping.<\/li>\n
                          22. Define the term Accounting, state the objectives of Accounting.<\/li>\n<\/ol>\n

                            PART – C<\/b><\/p>\n

                              \n
                            1. Enter following transactions in a three column cash book of Ramesh.\t20<\/li>\n
                                \n
                              1. Jan 1 Cash in hand Rs 12500 and at bank 18500<\/li>\n
                              2. Jan 2 Cash received from Rajan Rs 1450\/-in full settlement of his account for Rs 1500\/-<\/li>\n
                              3. Jan 5 Purchased goods and paid by cheque Rs 3500\/-<\/li>\n
                              4. Jan 6 Received a cheque from Ravi Rs 2000\/-<\/li>\n
                              5. Jan 7 Paid Ravi’s cheque into bank<\/li>\n
                              6. Jan 11 Paid rent in cash Rs 2000\/-<\/li>\n
                              7. Jan 18 Paid to Nagaraj a cheque for Rs 1980\/- and he allowed a discount Rs 20\/-<\/li>\n
                              8. Jan 20 Cash withdrawn from bank for office use Rs 2500\/-<\/li>\n
                              9. Jan 25 Purchased stationery Rs 2200\/-<\/li>\n
                              10. Jan 30 Drew from bank for personal use Rs 1700\/-<\/li>\n

                                OR
                                \nJournalise the following transactions in the books of Dinesh.\t20<\/p>\n

                              11. April 1 Dinesh commenced business with cash Rs 20,000\/-<\/li>\n
                              12. April 2 Deposited cash in canara bank Rs 6,000\/-<\/li>\n
                              13. April 4 Bought goods from Krishna Rs 5,000\/-<\/li>\n
                              14. April 6 Sold goods to Kiran Rs 4,000\/-<\/li>\n
                              15. April 8 Returned goods to Krishna Rs 200\/-<\/li>\n
                              16. April 10 Goods returned by kiran Rs 150\/-<\/li>\n
                              17. April 12 Bought cards, covers and stamps Rs 50\/-<\/li>\n
                              18. April 14 Received from Kiran on account Rs 2,500\/-<\/li>\n
                              19. April 15 Paid to Krishna on account Rs 2,500\/-<\/li>\n
                              20. April 17 Cash sales Rs 3,000\/-<\/li>\n
                              21. April 18 Cash purchases Rs 7,000\/-<\/li>\n
                              22. April 19 Bought stationery Rs 300\/-<\/li>\n
                              23. April 20 Purchased machine from godrej co Rs 5,000\/-<\/li>\n
                              24. April 21 Advanced Keshav Rs 2,000\/- as loan<\/li>\n
                              25. April 22 Paid for repairing machine Rs 200\/-<\/li>\n
                              26. April 23 Received cheque from Kiran for Rs 300\/-<\/li>\n
                              27. April 25 Drew for office use Rs 2,000\/-<\/li>\n
                              28. April 26 Bought office furniture Rs 2,000\/-<\/li>\n
                              29. April 29 Received cash from Kiran Rs 150\/-<\/li>\n
                              30. April 30 Paid salary Rs 500\/-<\/li>\n<\/ol>\n<\/ol>\n

                                For detail syllabus of all other subjects of BE Office Mgmt, C15 scheme do visit Office Mgmt 1st Sem syllabus for C15 scheme<\/a>.<\/p>\n

                                Dont forget to download iStudy Syllabus App<\/a> for latest syllabus and results, class timetable and more.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                Financial Accounting-I detail DTE Kar Diploma syllabus for Modern Office Management (MM), C15 scheme is extracted from DTE Karnataka official website and presented for diploma students. The course code (15CP13T), […]<\/p>\n","protected":false},"author":2298,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[2,78],"tags":[],"class_list":["post-11781","post","type-post","status-publish","format-standard","hentry","category-1st-sem","category-modern-office-mgmt-diploma"],"_links":{"self":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts\/11781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/users\/2298"}],"replies":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/comments?post=11781"}],"version-history":[{"count":0,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts\/11781\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/media?parent=11781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/categories?post=11781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/tags?post=11781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}