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I BBA (Logistics & Shipping Management) Financial Accounting Unit - I 10 Hrs

This document outlines the course units for a BBA in Logistics and Shipping Management. It covers 5 units on financial accounting, including the meaning of accounting, journal entries, ledger accounts, trial balances, and preparing final accounts. It also covers 5 units on value education, discussing human values, moral and social values, values of religion and society, professional values, constitutional values and women's welfare. Practical sessions include mock parliament sessions and group activities related to the value education units.

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60 views

I BBA (Logistics & Shipping Management) Financial Accounting Unit - I 10 Hrs

This document outlines the course units for a BBA in Logistics and Shipping Management. It covers 5 units on financial accounting, including the meaning of accounting, journal entries, ledger accounts, trial balances, and preparing final accounts. It also covers 5 units on value education, discussing human values, moral and social values, values of religion and society, professional values, constitutional values and women's welfare. Practical sessions include mock parliament sessions and group activities related to the value education units.

Uploaded by

tharani1771_32442248
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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I BBA (Logistics & Shipping Management)

Financial Accounting
UNIT -I 10 Hrs
Meaning of Accounting – Objectives of financial accounting – Functions of Accounting -Users
of Accounting Information – Accounting concepts and Conventions –Classification of Accounts-
Branches of Accountancy- Limitations of Financial Accounting
UNIT –II 10 Hrs
Meaning of Journal Entry – Describe the procedure for Journalizing (Golden rules) –Meaning of
Ledger- Procedure for posting of Journal entries into ledger accounts –Meaning of Trial balance
– Method of preparing a Trial balance
UNIT –III 10 Hrs
Meaning and Definition of Subsidiary books – Advantages of subsidiary books – preparation of
various subsidiary books – Preparation of various Cash book – Petty cash book
UNIT -IV 10 Hrs
Meaning of Final accounts –Trading account – Profit and loss account – Balance Sheet (with
simple adjustments)
UNIT - V 10 Hrs
Meaning of Financial Statement – Objectives of Financial Statements – Importance and
limitation of Financial statements – Different types of financial analysis – Major tools of
financial analysis (Comparative balance sheet, common size statement, Trend Ratio or
percentage)

VALUE EDUCATION
Unit 1 (5 Hrs)
Introduction
1.1 Human values and value education
1.2 Classification of values
1.3 Moral values
1.4 Social values
1.5 Good manners and Character building
1.6 Smoking, Drug abuse and Alcoholism
1.7 Suicide
Unit 2 (5 Hrs)
Values of Religion and Society
2.1 Interfaith dialogue and religious harmony
2.2 Message from Life of Swami Vivekananda
2.3 Message from Life of Mahatma Gandhi
2.4 Message from Life of Subramania Bharathi
2.5 Message from Life of Indira Gandhi & Mother Teresa

Unit 3 (4 Hrs)
Professional Values and role of social institutions in value formation
3.1 Truth, commitment, honesty and integrity.
3.2 Self esteem and Self confidence
3.3 Punctuality, Task and Resource Management
3.4 Problem solving and decision making skills
3.5 Interpersonal and Intra personal relationship
3.6 Team work, Positive and Creative Thinking
3.7 Poverty and Illiteracy
3.8 Corruption
3.9 Role of Family, Educational institutions and Society in Value Formation
Unit 4 (5 Hrs)
Constitutional Values and fundamental rights
4.1 Human rights
4.2 Classification of human rights
4.3 Fundamental rights
4.4 Protection of human rights
4.5 Human rights organization
4.6 Social justice
4.7 Social service
4.8 Secularism and National integration.

Unit 5 (5 Hrs)
Directive Principles of State Policy, Fundamental Duties; and Women Welfare
5.1 Directive Principles of State Policy
5.2 Fundamental Duties
5.3 Role of Women in Society
5.4 Women and Health
5.5 Violence against Women
5.6 Women Empowerment
5.7 Legal Protection of Women
Practical sessions
I) Mock Parliament sessions.
II) Group Discussions, Plays, Skits and the like based on the above five units.

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