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    B Com Financial Accounting

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    sumitha24042006

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    © All Rights Reserved
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    B Com Financial Accounting

    Uploaded by

    sumitha24042006
    2 views2 pages

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    b Com Financial Accounting

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    2 views2 pages

    B Com Financial Accounting

    Uploaded by

    sumitha24042006

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    REVISED SYLLABUS

    (Effect from the academic year 2008-2009 and thereafter)

    Common to the candidate admitted to the course B.Com. and other allied degree courses
    B.Com. (A&F), B.Com. (B.M.), B.Com.(M.M.), B.Com. (ISM) as core paper
    and for B.Sc. Mathematics as Allied subject

    SEMESTER - I
    Core Paper I FINANCIAL ACCOUNTING
    Theory 15 : Problems 60

    UNIT I
    Meaning and scope of Accounting, Basic Accounting Concepts and Conventions –
    Objectives of Accounting – Accounting Transactions – Double Entry Book Keeping – Journal,
    Ledger, Preparation of Trial Balance – Preparation of Cash Book.

    UNIT II
    Preparation of Final Accounts of a Sole Trading Concern – Adjustments Receipts and
    Payments Account, Income & Expenditure Account and Balance Sheet of Non Trading
    Organizations

    UNIT III
    Classification of errors – Rectification of errors – Preparation of Suspense Account.
    Bank Reconciliation Statement

    UNIT IV
    Depreciation – Meaning, Causes, Types – Straight Line Method – Written Down Value Method.
    Insurance claims – Average Clause (Loss of stock )

    UNIT V
    Single Entry – Meaning, Features, Defects, Differences between Single Entry and Double
    Entry System – Statement of Affairs Method – Conversion Method

    Recommended Texts
    1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan Chand & Sons - New Delhi.
    2. Jain & Narang, Financial Accounting - Kalyani Publishers - New Delhi.
    3. T.S. Reddy & A.Murthy, Financial Accounting - Margham Publications -Chennai.
    4. Shukla & Grewal, Advanced Accounting – S Chand - New Delhi.
    5. P.C. Tulsian – Financial Accounting
    6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers
    –NewDelhi.
    II SEMESTER
    Common to the candidate admitted to the course B.Com. and B.Com. (A&F) as core paper
    and for B.Sc. Mathematics as allied subject

    Core Paper III ADVANCED FINANCIAL ACCOUNTING


    Theory 15: Problems 60

    UNIT I
    Branch Accounts: - Dependent branches – Stock and debtors system – Distinction
    between wholesale profit and retail profit – Independent branch (foreign branches excluded)

    UNIT II

    Departmental Accounts: - Basis for allocation of expenses – Inter departmental transfer at


    cost or selling price

    UNIT III
    Hire Purchase and installment – Default and repossession – Hire Purchase trading
    account Installment Purchase System .

    UNIT IV
    Admission of a partner – Retirement of a partner – Death of a partner

    UNIT V
    Dissolution of a partnership – Insolvency of a partner (Application of Indian Partnership
    Act 1932) – Insolvency of all partners – Gradual realization of assets and piecemeal distribution

    Recommended Texts

    1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan Chand & Sons - New Delhi.
    2. Jain & Narang, Financial Accounting - Kalyani Publishers - New Delhi.
    3. T.S. Reddy & A.Murthy, Financial Accounting - Margham Publications -Chennai.
    4. Shukls & Grewal, Advanced Accounting – S Chand - New Delhi.
    5. P.C. Tulsian, Financial Accounting
    6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers - New Delhi.

    *****************

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