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Tribhuvan University

BSc CSITBachelor of Science in Computer Science and Information TechnologyBCABachelor of Computer ApplicationBITBachelor of Information TechnologyBIMBachelor of Information ManagementBBABachelor of Business AdministrationBBSBachelor of Business StudiesBBMBachelor of Business ManagementBITMBachelor of Information Technology Management

Pokhara University

BE Computer (PU)Bachelor of Engineering in Computer EngineeringBBA (PU)Bachelor of Business Administration (Pokhara University)

National Examinations Board (+2)

Class 10Class 10 (SEE)+2 Science+2 Science (Class 11 and 12)+2 Management+2 Management (Class 11 and 12)+2 Humanities+2 Humanities (Class 11 and 12)
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Elective Financial Accounting I

Financial Accounting I notes

3 chapter notes, in syllabus order. Each starts with the key points.

Unit 1

Introduction to Accounting · note coming

Unit 2

Accounting Principles and Concepts · note coming

Unit 3

Accounting Equation · note coming

Unit 4

Journal · note coming

Unit 5

Ledger · note coming

Unit 6

Trial Balance · note coming

Unit 7

Cash Book: Types, Entries & ReconciliationUnit 7 of Financial Accounting I explains the Cash Book—its types (single-column, double-column, triple-column), formats, entries for cash transactions, and reconciliation with bank statements—using real-world examples like eSewa deposits and Khalti transactions, with visual t-accounts and worked examples in NPR.12 min read

Unit 8

Bank Reconciliation: Statements, Causes & Reconciliation ProcessUnit 8 of Financial Accounting I explains how to prepare a Bank Reconciliation Statement (BRS) to identify discrepancies between a business’s cash book and bank statement, using real-world examples like Ncell deposits or Daraz payments, and step-by-step reconciliation techniques with t-accounts and adjustments.21 min read

Unit 9

Depreciation: Methods, Calculation, and Financial ImpactUnit 9 of Financial Accounting I explains depreciation—its definition, methods (straight-line, reducing balance, sum-of-years’ digits), calculation formulas, and impact on financial statements. It covers journal entries, ledger postings, and real-world applications in Nepali businesses like Daraz, Ncell, and banks.18 min read

Unit 10

Final Accounts of Sole Proprietors · note coming