FINANCIAL ACCOUNTING SYLLABUS CBCS PATTERN
In this Page you will B.Com 1st Sem
Financial Accounting Complete Syllabus of Dibrugarh, Gauhati and Assam
University. Also Syllabus of IGNOU B.Com and syllabus prescribed by UGC are also
added.
Financial Accounting complete Notes, Multiple choice questions and answers and solved papers will be uploaded very soon.
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Click on the link below to get Financial Accounting Syllabus |
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1. Dibrugarh University 2. Gauhati University a) B.Com 1st Sem Hons and
Non-Hons (Common) 3. Assam University a) B.Com 1st Sem Hons and
Non-Hons (Common) 5. Financial Accounting Syllabus as per UGC Guidelines 6. Financial Accounting Complete Notes Also
Read: Financial Accounting Multiple Choice Questions and Answers (MCQs) |
DIBRUGARHG UNIVERSITY B.COM 1ST
SEM SYLLABUS (Hons.)
FINANCIAL ACCOUNTING PATTERN AND SYLLABUS (☝BackToTop☝)
PATTERN
OF QUESTION PAPER
|
TYPE OF
QUESTIONS |
MARKS PER
QUESTION |
NO. OF
QUESTIONS |
TOTAL |
|
MCQs, Short Answer |
1 |
8 |
8 |
|
Short Notes |
4 |
5 (Attempt Any four) |
16 |
|
One Question from Unit 1 (T/P – Last Year Trial Balance) |
6 |
1 |
6 |
|
One Question From Unit 1 (T/P – Depreciation) |
10 |
1 |
10 |
|
Practical Problems or Long Answer Type Questions |
10 |
4 |
40 |
|
Total |
80 |
||
B.Com. 1ST SEM (Hons.): (CBCS PATTERN SYLLABUS)
Semester
– I: C 101 - Financial Accounting (6 Credits)
Full
Marks: 100 (Internal Assessment 20 + 80 End-Term)
Lectures:
45, Practical: 26 Hours, Tutorial: 7 Hrs.
Objectives: The objective of this
paper is to help students to acquire conceptual knowledge of the financial
accounting and to impart skills for recording various kinds of business
transactions.
Contents:
Unit
1: (a) Theoretical
Framework 5
L + 1 T
1. Accounting as an information system, the users
of financial accounting information and their needs. Qualitative
characteristics of accounting, information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting; cash
basis and accrual basis.
2. The nature of financial accounting principles
– Basic concepts and conventions: entity, money measurement, going concern,
cost, realization, accruals, periodicity, consistency, prudence (conservatism),
materiality and full disclosures.
3. Financial accounting standards: Concept,
benefits, procedure for issuing accounting standards in India. Salient features
of First-Time Adoption of Indian Accounting Standard (Ind-AS) 101.
International Financial Reporting Standards (IFRS): - Need and procedures.
(b)
Accounting
Process 2
L+ 1 T
From recording of a business transaction to
preparation of trial balance including adjustments. Marks: 10
(c)
Computerised Accounting
Systems *26
Practical Lab. Hours
Computerised Accounts by using any popular
accounting software: Creating a Company: Configure and Features settings;
Creating Accounting Ledgers and Groups: Creating Stock Items and Groups;
Vouchers Entry; Generating Reports-Cash Book, Ledger Accounts, Trial Balance,
Profit and Loss Account, Balance Sheet, Fund Flow Statement, Cash Flow
Statement, Selecting and shutting a Company; Backup and Restore data of a
Company.
Unit
II: (a) Business Income 5 L+ 1 T
1) Measurement of business income-Net income: the
accounting period, the continuity doctrine and matching concept. Objectives of
measurement.
2) Revenue recognition: Recognition of expenses.
3) The nature of depreciation. The accounting
concept of depreciation. Factors in the measurement of depreciation. Methods of
computing depreciation: straight line method and diminishing balance method;
Disposal of depreciable assets-change of method.
(b)Final
Accounts 6
L + 1 T
Capital and revenue expenditures and receipts:
general introduction only. Preparation of financial statements of non-corporate
business
entities. Marks:
25
Unit III: Accounting for
Hire Purchase and Installment
Systems 9
L+ 1 T
Calculation of interest, partial and full
repossession, Hire purchase trading (total cash price basis), stock and debtors
system; Concepts of operating and financial lease (theory
only) Marks:
15
Unit
IV: Accounting for Inland
Branches 9
L + 1 T
Concept of dependent branches; accounting
aspects; debtors system, stock and debtors system, branch final accounts system
and whole sale basis system. Independent branches: concept- accounting
treatment: important adjustment entries and preparation of consolidated profit
and loss account and balance sheet. Marks: 15
Unit V: Accounting For
Dissolution of the Partnership Firm 9 L + 1 T
Accounting of Dissolution of the Partnership
Firm Including Insolvency of partners, sale to a limited company and piecemeal
distribution Marks:
15
Note:
1. The relevant Indian Accounting Standards in
line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting
Standard would become applicable immediately.
3. Examination Scheme for Computerised Accounts –
Practical for 15 marks. The practical examination will be for 1hour.
4. Theory Exam shall carry 80 marks
Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A.
Merchant, Accounting: Text and Cases. McGraw-Hill Education, 13th Ed.2013.
2. Charles T. Horngren and Donna Phil brick,
Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and
Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta.
Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari.
Financial Accounting. Vikas Publishing House, New Delhi.
6. Gupta R.L. Radhaswamy. M, Financial
Accounting, Sultan Chand and Sons, New Delhi.
7. Jawhar Lal & S. Srivasatav,
B.Com-Financail Accounting, Himalaya Publishing House.
8. Tulsian, P.C. Financial Accounting, Pearson
Education.
9. S.P. Jain and K.L. Narang, Financial
Accounting, Kalyani Publishers.
DIBRUGARH UNIVERSITY B.COM 1ST SEM SYLLABUS (Non Hons.)
FINANCIAL ACCOUNTING PATTERN AND SYLLABUS
PATTERN OF QUESTION PAPER (☝BackToTop☝)
|
TYPE OF
QUESTIONS |
MARKS PER
QUESTION |
NO. OF
QUESTIONS |
TOTAL |
|
MCQs, Short Answer |
1 |
8 |
8 |
|
Short Notes |
4 |
6 (Attempt Any four) |
16 |
|
Practical Problems or Long Answer Type Questions |
14 |
4 |
56 |
|
Total |
80 |
||
B.Com. 1ST SEM (Non Hons.): (CBCS PATTERN SYLLABUS)
Semester
– I: CC102: FINANCIAL ACCOUNTING (6 Credit)
Marks:
100(Internal Assessment 20+ Term-end 80)
Lectures:
45, Practical: 26 Hours, Tutorial: 7 Hrs
Objectives: The objective of this
paper is to help students to acquire conceptual knowledge of the financial
accounting and to impart skills for recording various kinds of business
transactions.
CONTENTS
Unit 1: (a) Theoretical
Framework (3 L
+ 1
T) Marks:
10
i.
Accounting as an
information system, the users of financial accounting information and their
needs. Qualitative characteristics of accounting, information. Functions,
advantages and limitations of accounting. Branches of accounting. Bases of
accounting; cash basis and accrual basis.
ii. The nature of financial accounting principles
– Basic concepts and conventions: entity, money measurement, going concern,
cost, realization, accruals, periodicity, consistency, prudence (conservatism),
materiality and full disclosures.
iii. Financial accounting standards: Concept,
benefits, procedure for issuing accounting standards in India. Salient features
of First-Time Adoption of Indian Accounting Standard (Ind- AS) 101. International
Financial Reporting Standards (IFRS): - Need and procedures.
(b)
Accounting Process 2 L+ 1 T
From recording of a business transaction to
preparation of trial balance including adjustments
(c)
Computerised Accounting Systems 26 Practical Lab*
Computerised Accounting Systems: Computerized
Accounts by using any popular accounting software: Creating a Company;
Configure and Features settings; Creating Accounting Ledgers and Groups;
Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
Funds Flow Statement, Cash Flow Statement, Selecting and shutting a Company;
Backup and Restore data of a Company
Unit 2: (a) Business
Income (6 L + 1
T) Marks:
20
a. Measurement of business income-Net income: the
accounting period, the continuity doctrine and matching concept. Objectives of
measurement.
b. Revenue recognition: Recognition of expenses.
c. The nature of depreciation. The accounting
concept of depreciation. Factors in the measurement of depreciation. Methods of
computing depreciation: straight line method and diminishing balance method;
Disposal of depreciable assets-change of method.
d. Inventories: Meaning. Significance of
inventory valuation. Inventory Record Systems: periodic and perpetual. Methods:
FIFO, LIFO and Weighted Average. Salient features of Indian Accounting Standard
(IND-AS):2
(b)Final
Accounts 7
L
Capital and revenue expenditures and receipts:
general introduction only. Preparation of financial statements of non-corporate
business entities.
Unit 3: Accounting for
Hire-Purchase and Installment Systems, Consignment, and Joint Venture (12 L+
1T) Marks: 20
a) Accounting for
Hire-Purchase Transactions, Journal entries and ledger accounts in the
books of Hire Vendors and Hire purchaser for large value items including
Default and repossession.
b) Consignment: Features, Accounting
treatment in the books of the consignor and consignee.
c) Joint Venture: Accounting procedures: Joint
Bank Account, Records Maintained by Coventurer of (a) all transactions (b) only
his own transactions. (Memorandum joint venture account).
Unit 4: Accounting for
Inland Branches (7L + 1
T) Marks:
15
Concept of dependent branches; accounting
aspects; debtors system, stock and debtors system, branch final accounts system
and whole sale basis system. Independent branches: concept accounting
treatment: important adjustment entries and preparation of consolidated profit
and loss account and balance sheet.
Unit 5: Accounting for
Dissolution of Partnership Firm 7
L Marks: 15
Accounting of Dissolution of the Partnership
Firm Including Insolvency of partners, sale to a limited company and piecemeal
distribution.
Note:
The relevant Indian Accounting Standards in
line with the IFRS for all the above relevant topics should be covered. Any
revision of relevant Indian Accounting Standard would become applicable
immediately. Examination Scheme for Computerised Accounts – Practical for 15
marks. The practical examination will be for 1hour. Theory Exam shall carry
80marks.
*Internal Component of 15 Marks for Practical
and 5 Marks for Attendance.
Suggested Readings:
1) Robert N Anthony, David Hawkins, Kenneth A.
Merchant, Accounting: Text and Cases. McGraw-Hill Education, 13th Ed.2013.
2) Charles T. Horngren and Donna Philbrick,
Introduction to Financial Accounting, Pearson Education.
3) J.R. Monga, Financial Accounting: Concepts and
Applications. Mayur Paper Backs, New Delhi.
4) M.C.Shukla, T.S. Grewal and S.C.Gupta.
Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5) S.N. Maheshwari, and. S. K. Maheshwari.
Financial Accounting. Vikas Publishing House, New Delhi.
6) Deepak Sehgal. Financial Accounting. Vikas
Publishing H House, New Delhi.
7) Bhushan Kumar Goyal and HN Tiwari, Financial
Accounting, International Book House
8) Goldwin, Alderman and Sanyal, Financial
Accounting, Cengage Learning.
9) Tulsian, P.C. Financial Accounting, Pearson
Education.
10) Compendium of Statements and Standards of
Accounting. The Institute of Chartered Accountants of India, New Delhi
(Note:
Latest edition of the text book should be used.)
GAUHATI UNIVERSITY B.COM 1ST SEM SYLLABUS(☝BackToTop☝)
COM-HC-1016: Financial Accounting (HONS AND NON HONS)
Marks:
100 Credits: 6
(Theory:
80 and Lab Practical: 20) Lectures 65
Objectives: The objective of this paper is to
help students to acquire conceptual knowledge of the Financial Accounting and
to impart skills for recording various kinds of business transactions.
CONTENTS
Unit
1: Theoretical Framework Lectures 16
i. Accounting as an information system, the
users of financial accounting information and their needs. Qualitative
characteristics of accounting, information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting: cash
basis and accrual basis.
ii. The nature of financial accounting principles:
entity, money measurement, going concern, cost, realization, accruals,
periodicity, consistency, prudence (conservatism), materiality and full
disclosures.
iii. Accounting Standards: Concept, needs and
objectives; procedure for issuing Accounting Standards in India. Salient
features of First-Time Adoption of Indian Accounting Standard (Ind-AS) 101.
Salient features of Indian Accounting Standards Ind AS 1, 2, 16 and AS 9. International
Financial Reporting Standards (IFRS): - Need and procedures of Issue.
Unit
2: Computerised Accounting System Lectures 16
Computerised Accounting Systems: Meaning,
components, and advantages, Difference between manual and computerised
accounting, various types of Accounting packages/software and their advantages
and disadvantages; Tally 9 and its features, working on TALLY. Simple Practical
Problems (Lab work) (Lab work -10 and Theory-6)
Unit
3: Measurement of Business Income Lectures 16
i. Measurement of business income-Net income,
Application of accounting period, continuity doctrine and matching concept in
the measurement of net income. Objectives of measurement.
ii. Capital and revenue expenditures and
receipts
iii. Revenue recognition: Recognition of
income and expenses as per AS 9.
iv. Inventory Valuation: Meaning and
Significance.
Unit
4: Final Accounts Lectures 16
Preparation of financial statements of
non-corporate business entities: Sole proprietorship and Partnership firms.
Unit
5: Hire-Purchase, Installment Systems and Branches: Lectures 16
i) Accounting for Hire-Purchase and Installment
Systems: Meaning, features, advantages and disadvantages of Hire Purchase and Installment
Systems, Rights of Hire Purchaser and Hire Vendor, Journal entries and
preparation of ledger accounts excluding default and repossession.
ii) Accounting for Branches: Meaning, Needs
and Objectives of Branch Accounting. Systems of dependent Branch Accounting and
their Accounting Treatments (Only debtors system, stock and debtors system).
Note: Practical (with computer) in
Computerised Accounting System (Unit 2) WILL be compulsory Examination Scheme
for Computerised Accounts: 6 marks will be included in Question Paper and 10
marks for Practical with computer. The practical examination will be for 1
hour. Thus, the Theory Exam shall carry 70 marks
Suggested
Readings:
1. Robert N Anthony, David Hawkins, Kenneth A.
Merchant, Accounting: Text and Cases. McGraw- Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Phil brick,
Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts
and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta.
Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. B. B. Dam, H C Gautam and others, Financial
Accounting, Gayetri Publications, Guwahati
6. K. R. Das & K. M. Sinha. Financial
Accounting
7. S.N. Maheshwari, and. S. K. Maheshwari.
Financial Accounting. Vikas Publishing House, New Delhi.
8. Deepak Sehgal. Financial Accounting. Vikas
Publishing H House, New Delhi.
9. Bhushan Kumar Goyal and HN Tiwari,
Financial Accounting, International Book House
10. Goldwin, Alderman and Sanyal, Financial
Accounting, Cengage Learning.
11. Tulsian, P.C. Financial Accounting,
Pearson Education.
12. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi Note: Latest edition of the text books should be used.
ASSAM UNIVERSITY B.COM 1ST SEM SYLLABUS (☝BackToTop☝)
Paper BC 1.2: Financial Accounting (HONS AND NON HONS)
Marks:
100 Lectures: 52, Practical: 26
Theory:
70 Practical: 30
Internal
Assessment -20 Term End Exam - 50
Objectives: The objective of this paper is to
help students to acquire conceptual knowledge of the financial accounting and
to impart skills for recording various kinds of business transactions.
CONTENTS
Unit 1: (a)
Theoretical Framework Lectures 14
i. Accounting as an information system, the
users of financial accounting information and their needs. Qualitative
characteristics of accounting, information, Functions, advantage and
limitations of accounting. Branches of accounting. Bases of accounting; cash
basis and accrual basis.
ii. The nature of financial accounting
principles – Basic concept and conventions: entity, money measurement, going
concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept,
benefits, procedure for issuing accounting standards in India.
Unit 2: (b)
Computerized Accounting Systems 14
Computerized Accounting Systems: Computerized
Accounts by using any popular accounting software: Creating a Company;
Configure and Features settings; Creating Accounting Ledgers and Groups;
Creating Stock Items and Groups; Voucher Entry; Generating Reports – Cash Book,
Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds
Flow Statement, Cash Flow Statement. Selecting and shutting a Company: Backup
and Restore data of a Company
Unit 3: (a)
Business Income and Final Accounts 15 Lectures 14
i. Measurement of business income-Net income:
the accounting period, the continuity doctrine and matching concept. Objectives
of measurement.
ii. Revenue recognition: Recognition of
expenses
iii. The nature of depreciation. The
accounting concept of depreciation. Factors in the measurement of depreciation.
Methods of computing depreciation: straight line method and diminishing balance
method; Disposal of depreciable assets-change of methods.
iv. Capital and revenue expenditures and
receipts: general introduction only. Preparation of financial statements of
non-corporate business entities (sole-proprietorship and partnership).
Unit 4:
Accounting for Hire-Purchase and Installment Systems 14
i. Accounting for Hire-Purchase Calculation of
Interest, Journal entries and lodger accounts in the books of Hire Vendors and
Hire Purchaser for large value items excluding Default and repossession.
ii. Installment of payment systems
Unit 5:
Accounting for Inalnd Branches 16 Lectures
Concept of dependent branches; accounting
aspects; debtors system, stock and debtors system, branch final accounts system
and whole sale basis system. Independent branches: Concept accounting
treatment: important adjustment entries and preparation of consolidated profit
and loss account and balance sheet.
Practical –
30 In practical assignment will be given from Unit - II
Note:
1. The relevant Indian Accounting Standards in
line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting
Standard would become applicable immediately.
3. Examination Scheme for Computerized
Accounts – Practical for 20 marks. The practical examination will be for 1
hour.
4. Theory Exam shall carry 80 marks.
Suggested
Readings:
1. Robert N. Anthony, David Hawkins, Kenneth
A. Merchant, Accounting: Tax and Cases. McGraw Hill Education, 13th Ed. 2013
2. Charles, T. Horngren and Donna Philbrick,
Introduction to Financial Accounting. Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts
and Applications. Mayur Paper Backs, New Delhi
4. M.C. Shukla, T.S. Grewal and S.C. Gupta.
Advanced Accounts, Vol. I. S. Chand & Co., New Delhi
5. S.N. Maheshwari, and S.K. Maheshwari,
Financial Accounting. Vikas Publishing House, New Delhi
6. Deepak Sehgal, Financial Accounting. Vikas
Publishing House, New Delhi
7. Bhushan Kumar Goyal and HN Tiwari,
Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial
Accounting, Cengage Learning
9. Tulsian, P.C. Financial Accounting, Pearson
Education
10. Compendium of Statement and Standards of
Accounting. The Institute of Chartered Accountants of India, New Delhi.
IGNOU B.COM SYLLABUS (☝BackToTop☝)
BCOC-131: FINANCIAL ACCOUNTING (Core Course – 6 Credits)
BLOCK
1 THEORETICAL FRAMEWORK
Unit 1 Nature and Scope of Accounting
Unit 2 Accounting Process and Rules
Unit 3 Accounting Principles
Unit 4 Accounting Standards
BLOCK
2 ACCOUNTING PROCESS
Unit 5 Journal and Ledger
Unit 6 Subsidiary Books
Unit7 Trial Balance and Rectification of
Errors
BLOCK
3 FINAL ACCOUNTS
Unit 8 Depreciation
Unit 9 Final Accounts-I
Unit 10 Final Accounts-II
BLOCK
4 HIRE PURCHASE AND INLAND BRANCHES
Unit 11 Hire Purchase-I
Unit 12 Hire Purchase-II
Unit 13 Branch Accounts-I
Unit 14 Branch Accounts-II
BLOCK
5 CONSIGNMENTS AND JOINT VENTURES
Unit 15 Consignments-I
Unit 16 Consignments-II
Unit 17 Joint Venture
BLOCK
6 COMPUTERISED ACCOUNTING
Unit 18 Introduction to computer Accounting
and Creation of Company
Unit 19 Creating Masters
Unit 20 Voucher Entries and Invoicing
Unit 21 Preparation of Reports
B.COM 1ST SEM SYLLABUS AS PER UGC GUIDELINES
B.Com (Hons.) Syllabus CBCS Pattern: Semester - I
Paper BCH 1.2: Financial Accounting Syllabus (☝BackToTop☝)
Duration:
3 hrs. Marks: 100 Lectures: 52, Practical: 26
Objectives: The objective of this paper is to
help students to acquire conceptual knowledge of the financial accounting and
to impart skills for recording various kinds of business transactions.
CONTENTS
Unit
1: (a) Theoretical Framework 3 Lectures
i. Accounting as an information system, the
users of financial accounting information and their needs. Qualitative
characteristics of accounting, information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting; cash
basis and accrual basis.
ii. The nature of financial accounting
principles – Basic concepts and conventions: entity, money measurement, going
concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept,
benefits, procedure for issuing accounting standards in India. Salient features
of First-Time Adoption of Indian Accounting Standard (Ind-AS) 101.
International Financial Reporting Standards (IFRS): - Need and procedures.
(b)
Accounting Process 2 Lectures
From recording of a business transaction to
preparation of trial balance including adjustments
(c)
Computerised Accounting Systems 26
Practical Lab Computerised Accounting Systems:
Computerized Accounts by using any popular accounting software: Creating a
Company; Configure and Features settings; Creating Accounting Ledgers and Groups;
Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
Funds Flow Statement, Cash Flow Statement Selecting and shutting a Company;
Backup and Restore data of a Company
Unit
2: (a) Business Income 10 Lectures
i. Measurement of business income-Net income:
the accounting period, the continuity doctrine and matching concept. Objectives
of measurement.
ii. Revenue recognition: Recognition of
expenses.
iii. The nature of depreciation. The
accounting concept of depreciation. Factors in the measurement of depreciation.
Methods of computing depreciation: straight line method and diminishing balance
method; Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of
inventory valuation. Inventory Record Systems: periodic and perpetual. Methods:
FIFO, LIFO and Weighted Average. Salient features of Indian Accounting Standard
(Ind-AS): 2
(b)
Final Accounts 7 Lectures
Capital and revenue expenditures and receipts:
general introduction only. Preparation of financial statements of non-corporate
business entities
Unit
3: Accounting for Hire Purchase and Installment Systems 10 Lectures
Calculation of interest, partial and full
repossession, Hire purchase trading (total cash price basis), stock and debtors
system; Concepts of operating and financial lease (theory only)
Unit
4: Accounting for Inland Branches 10 Lectures
Concept of dependent branches; accounting
aspects; debtors system, stock and debtors system, branch final accounts system
and whole sale basis system. Independent branches: concept-accounting
treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.
Unit
5: Accounting For Dissolution of the Partnership Firm Accounting of Dissolution
of the Partnership Firm Including Insolvency of partners, sale to a limited
company and piecemeal distribution 10 Lectures
Note:
1. The relevant Indian Accounting Standards in
line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting
Standard would become applicable immediately.
3. There shall be 4 Credit Hrs. for Lectures +
one Credit hr. (Two Practical Periods per week per batch) for Practical Lab +
one credit Hr for Tutorials (per group)
4. Examination Scheme for Computerised
Accounting Systems – Practical for 20 marks. The practical examination will be
for 1 hour.
5. Theory Exam shall carry 80 marks
Suggested
Readings:
1. Robert N Anthony, David Hawkins, Kenneth A.
Merchant, Accounting: Text and Cases. McGraw-Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick,
Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts
and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta.
Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari.
Financial Accounting. Vikas Publishing House, New Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas
Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari,
Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial
Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson
Education.
10. Compendium of Statements and Standards of
Accounting. The Institute of Chartered Accountants of India, New Delhi Note:
Latest edition of the text books should be used.
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