Financial Accounting ( वित्तीय लेखांकन ) Book B.Com 1st Sem KUK/CRSU

Unit

Topic

Contact Hours

I

Financial Accounting: Concept, Objectives & Scope; Accounting as an Information System; Accounting Principles: Concepts and Conventions; Double Entry System; A Brief Overview of Accounting Standards in India; Journal, Ledger & Trial Balance.

14

II

Capital and Revenue: Concept and Classification of Income; Expenditure; Receipts; Provisions & Reserves. Final Accounts: Trading &Profit and Loss Account and Balance Sheet with Adjustments.

14

III

Accounting for Non-Profit Organisations; Consignment Accounts: Accounting Records; Normal and Abnormal Loss; Valuation of Unsold Stock.

16

IV

Branch Accounts: Dependent Branch, Debtor’s System, Stock and Debtor System; Wholesale Branch, Final Accounts; Hire Purchase and Installment Payment System: Basic Concepts, Difference and Accounting Treatment.

16

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I

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14

II

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14

III

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16

IV

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16