{"id":28,"date":"2021-02-21T09:45:07","date_gmt":"2021-02-21T09:45:07","guid":{"rendered":"https:\/\/bcisnotes.com\/fourthsemester\/?page_id=28"},"modified":"2021-04-22T08:21:32","modified_gmt":"2021-04-22T08:21:32","slug":"financial-accounting-i","status":"publish","type":"page","link":"https:\/\/bcisnotes.com\/fourthsemester\/financial-accounting-i\/","title":{"rendered":"Financial Accounting I"},"content":{"rendered":"<p>Here, on this page, you can find the brief notes of Financial Accounting I according to the syllabus of Pokhara University.<\/p>\n<p>You can easily access them by clicking the links below for the notes of Financial Accounting I.<\/p>\n<p><strong>Unit I: The Conceptual Foundation of Accounting\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/meaning-of-accounting-the-conceptual-foundation-of-accounting-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Accounting as \u00a0a \u00a0language \u00a0of \u00a0business<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/meaning-of-accounting-the-conceptual-foundation-of-accounting-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">forms \u00a0of \u00a0business \u00a0organizations<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/meaning-of-accounting-the-conceptual-foundation-of-accounting-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">types \u00a0of \u00a0activities performed by a business organization<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/uses-of-accounting-information-the-conceptual-foundation-of-aaccounting\/\" target=\"_blank\" rel=\"noopener\">Users of accounting information: internal and external<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/qualitative-characteristics-of-accounting-information-the-conceptual-foundation-of-accounting-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Qualitative \u00a0characteristics \u00a0of \u00a0accounting \u00a0information<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-accounting-profession-role-and-activities-of-an-accountant\/\" target=\"_blank\" rel=\"noopener\">The \u00a0accounting \u00a0profession<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-accounting-profession-role-and-activities-of-an-accountant\/\" target=\"_blank\" rel=\"noopener\">Role \u00a0and activities of an accountant<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-accounting-framework-the-conceptual-foundation-of-accounting\/\" target=\"_blank\" rel=\"noopener\">The accounting framework &#8211; basic accounting assumptions, concepts, GAAP, \u00a0definitions, and \u00a0terminology<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-accounting-framework-the-conceptual-foundation-of-accounting\/\" target=\"_blank\" rel=\"noopener\">Accounting \u00a0information \u00a0system \u00a0in \u00a0modern \u00a0business organizations<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/use-of-computers-in-the-accounting-process-the-conceptual-foundation-of-accounting-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Use of computers in the accounting process<\/a><\/li>\n<\/ul>\n<p><strong>Unit II: Basics of Corporate Reporting\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">Legal requirements \u00a0of \u00a0accounting<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">provisions \u00a0of \u00a0Company \u00a0Act \u00a0relating \u00a0to \u00a0accounting<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">introduction to accounting standards (IFRS and NAS)<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">annual report, major components<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">basic components of\u00a0 financial \u00a0statements<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">basic\u00a0 financial \u00a0statements<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/income-statement-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Income\u00a0 Statement, \u00a0Balance Sheet<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">Statement of Changes in Equity<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/cash-flow-statements-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Cash Flow Statement<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/legal-requirements-of-accounting-basics-of-corporate-reporting\/\" target=\"_blank\" rel=\"noopener\">Accounting Policies and Note<\/a><\/li>\n<\/ul>\n<p><strong>Unit III: Processing and Recording Business Transactions\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p><strong><em>The Basis for Recording Transactions<\/em><\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-basic-for-recording-transactions-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Sources of accounting information<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-basic-for-recording-transactions-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">External and internal events<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/accounting-transaction-the-basic-for-recording-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Accounting transaction<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/accounting-transaction-the-basic-for-recording-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">the accounting equation and analysis of transactions<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/accounting-transaction-the-basic-for-recording-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">The role of the source document<\/a><\/li>\n<\/ul>\n<p><strong><em>The Double Entry System<\/em><\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-double-entry-system-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Debits and credits and their rules\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/the-journals-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">The journals<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/t-account-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">T-Account; General ledger<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/normal-account-balances-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Normal account balances<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/objectives-and-preparation-of-trial-balance-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Objectives and preparation of trial balance<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/use-of-excel-in-processing-business-transaction-processing-and-recording-business-transactions-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Use of excel in processing business transact<\/a><\/li>\n<\/ul>\n<p><strong>Unit IV: Accrual Accounting and Adjustments\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/strong><\/p>\n<p><strong><em>A<\/em><\/strong><strong><em>djusting Entries:<\/em><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/adjusting-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">The revenue recognition principle<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/adjusting-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">matching principle<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/cash-versus-accrual-basis-of-accounting-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Cash versus accrual basis of accounting<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/adjusting-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">The need for adjusting entries<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/types-of-adjusting-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Types of adjusting entries<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/journalizing-adjusting-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Journalizing adjusting entries<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/effects-of-failing-to-prepare-to-adjust-entries-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Effects of failing to prepare to adjust entries<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/preparation-of-adjusted-trial-balance-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Preparation of adjusted trial balance<\/a><\/li>\n<\/ul>\n<p><strong><em>Worksheet and Accounting Cycle:<\/em><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/worksheet-and-accounting-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Preparation of ten and twelve column work-sheet<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/preparing-financial-statements-from-the-worksheet-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Preparing financial statements from the worksheet<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/post-closing-trial-balance-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">The closing process<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/post-closing-trial-balance-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Post-closing trial balance<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/completion-of-the-accounting-cycle-accrual-accounting-and-adjustments-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Completion of the accounting cycle.<\/a><\/li>\n<\/ul>\n<p><strong>Unit V: Preparation of Financial Statements\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p><strong><em>Income Statement<\/em><\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/income-statement-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Concepts and major components; revenues, cost of goods sold, gross profit, net income, and \u00a0retained \u00a0earnings<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/statement-of-retained-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Statement \u00a0of \u00a0retained \u00a0earnings<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/revenues-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Revenues<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/statement-of-retained-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Preparation of income statement with vertical multi-step form<\/a><\/li>\n<\/ul>\n<p><strong><em>B<\/em><\/strong><strong><em>alance Sheet:<\/em><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/balance-sheet-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Concepts and major components;<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/assets-liabilities-and-shareholders-equity-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">assets, liabilities, and stockholders&#8217; equity<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/preparation-of-balancesheet-under-vertical-classified-format-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">preparation of balance sheet under vertical- classified format<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/use-of-computers-in-preparation-of-income-statement-and-balance-sheet-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">use of computers in preparation of income statement and balance sheet<strong>.<\/strong><\/a><\/li>\n<\/ul>\n<p><strong><em>C<\/em><\/strong><strong><em>ash Flow Statements:<\/em><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/cash-flow-statements-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Cash flows and accrual accounting<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/purpose-of-the-statement-of-cash-flow-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">purpose of the statement of cash flows<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/financing-investing-and-operating-activities-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">financing, investing and operating activities<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/formats-of-statement-of-cash-flows-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">formats of the statement of cash flows<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/preparation-of-cash-flow-statement-using-direct-method-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">preparation of cash flow statement using the direct method<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/reconciling-cash-flow-under-operating-activity-using-indirect-method-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Reconciling cash flow under operating activity using an indirect method<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/use-of-computers-in-preparation-of-cash-flow-statement-preparation-of-financial-statements-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">use of computers in preparation of cash flow statement<\/a><\/li>\n<\/ul>\n<p><strong>Unit VI: Accounting for Cash and Cash Equivalents\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/components-of-cash-and-cash-equivalents-accounting-for-cash-and-cash-equivalents-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Components of cash and cash equivalents<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/preparation-of-the-bank-reconciliation-statement-accounting-for-cash-and-cash-equivalents-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">preparation of the bank reconciliation statement and the need for adjustments to accounting records<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/petty-cash-balance-sheet-presentation-of-cash-and-cash-equivalent-accounting-for-cash-and-cash-equivalents-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">petty cash, balance sheet presentation of cash and cash equivalent<\/a><\/li>\n<li><a href=\"https:\/\/bcisnotes.com\/fourthsemester\/internal-control-system-cash-control-receipt-and-disbursement-accounting-for-cash-and-cash-equivalents-bcis-notes\/\" target=\"_blank\" rel=\"noopener\">Internal control system; Cash control: receipt and disbursements<\/a><\/li>\n<\/ul>\n<p>If you liked our content HTML Editor, then Please don\u2019t forget to connect with us through our social media sites. 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