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Financial Accounting Syllabus | B.Com 1st (First) Sem | CBCS Pattern

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.

Click on the link below to get Financial Accounting Syllabus

1. Dibrugarh University

a) B.Com 1st Sem Hons

b) B.Com 1st Sem Non Hons

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)

4. IGNOU B.Com Syllabus

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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