Financial & Management Accounting – I (Solved) | Syllabus, Numerical & Notes for LU BBA Sem 1
Hey, Lucknow University students!
“Financial Management and Accounting” (FMA) is a critical subject in your BBA 1st Semester. It builds the foundation for understanding how businesses track, manage, and report their money.
We’ve broken down the entire syllabus into easy-to-digest notes, covering everything from basic journal entries to complex financial statement analysis.
Just click on your desired topic below to access the notes and master the concepts!
Unit 1: Introduction to Accounting
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Introduction to Accounting (Meaning, Objectives, Process, Branches)
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Bases of Accounting (Cash vs. Accrual)
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Users of Accounting Information
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Ethical Issues in Accounting
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Generally Accepted Accounting Principles (GAAP)
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Introduction to Indian Accounting Standards (Ind AS) and IFRS
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Unit 2: Recording & Final Accounts
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Classification of Accounts
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Recording and Posting of Transactions (Journal & Ledger)
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Preparation of Trial Balance
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Capital and Revenue (Income & Expenditure)
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Preparation of Final Accounts (Sole Proprietorship: P&L Account and Balance Sheet)
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Adjustment Entries (Inventory, Depreciation, Provisions, Accrued, etc.)
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Unit 3: Asset Accounting & Corporate Accounting
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Valuation of Inventories (Meaning & Significance)
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Inventory Record Systems (Periodic vs. Perpetual)
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Inventory Valuation Methods (FIFO, LIFO, Weighted Average)
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Depreciation (Meaning, Methods: SLM & WDV)
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Bank Reconciliation Statement (BRS)
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Introduction to Corporate Accounting (Preparation of Company Financial Statements)
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Contents of an Annual Report
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Unit 4: Analysis of Financial Statements
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Analysis of Financial Statements (Meaning, Types, Techniques) Trend Analysis
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Ratio Analysis
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Statement of Cash Flow (Indirect Method)
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📚 Keep Studying!
We hope these Financial Management and Accounting notes help you build a strong foundation for your BBA. LuNotes is your one-stop solution for all Lucknow University notes. Don’t forget to check out our notes for other subjects in your semester!
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[Link to Principles of Management Notes]
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[Link to Personality Development Notes]
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[Link to Complete Computer application Notes]
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