Tuesday, June 26, 2018

DDEDU - B.COM SYLLABUS: FINANCIAL ACCOUNTING


Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
1st Year
Course No: B.COM. 103: FINANCIAL ACCOUNTING
Total Marks: 90
Objectives: To impart reasonable knowledge on the subject and its application to business.




Block I: Financial Accounting:                                                                                                     18
Preparation of Financial Statement for profit organization, Accounting of not-for-profit organisations; Preparation of Income and Expenditure Account, preparation of Receipt and Payment Account & Income & Expenditure Account with various adjustments relating to advance and arrear receipts and payments; Accounts from Incomplete Records upto preparation of Financial Statements.

Block II: Hire Purchase System and Installment Accounts:                                            18
Hire purchase and installment accounts; difference between hire purchase and installment, legal position; accounting entries in the books of hire purchaser and hire vendor, calculation of interest, determination of cash price of an assets, return of goods, reserve for service; Accounting entries in case on installment transactions.

Block III: Partnership Accounts:                                                                                                 18
Advance problem relating to admission, retirement, death and amalgamation; Dissolution of Firm and partnership and settlement of accounts, treatment in accounts of insolvency of partners, gradual realization of assets and piecemeal distribution.

Block IV: Royalties Accounts:                                                                                                     18
Royalty accounts; minimum rent or dead rent, short workings recoupment and sub-lease; royalty’s receivable and payable accounts; Accounting entries concerning various aspects of royalty transactions; Branch Account and Department Accounts.

Block V: Introduction to Government Accounting:                                                           18
Objectives, difference between Govt. Accounting and Commercial Accounting; General principles of Govt. Accounting; Classification and forms of Govt. Accounting; System of Financial Administration in India, Classification of expenditure in Govt. Accounts.

Suggested Readings:
1.       Maheswari & Maheswari: Advanced Accountancy; Vikas Publishing House, New Delhi.
2.       Rajaseharam: Financial Accounting; Pearson Education, New Delhi.
3.       Jaffarulla; A: Financial Accounting; Vrinda Publications (P) Ltd. Delhi.
4.       Jaffarulla; A: Financial Accounting I and II, Vrinda Publications (P) Ltd. Delhi.
5.       Shukla, Grewal & Gupta: Advanced Accounts; S. Chand & Co. Ltd. New Delhi.
6.       Maheswari, S. N. & Maheswari S. K.: Advanced Accountancy; Vikash Publishing House Pvt. Ltd., New Delhi.
7.       Jain & Narang: Advanced Accounting; Kalyani Publishers, Delhi.

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