Advanced Financial Accounting Syllabus, B.Com 5th Sem Hons, Dibrugarh University CBCS Pattern

Advanced Financial Accounting Syllabus
B.Com 5th Sem Hons
Dibrugarh University CBCS Pattern
B.Com. (Hons) CBCS Semester: V
Course No. DSE 502 G I Advanced Financial Accounting
Marks: 100 (Internal Assessment 20 + Term End 80)
Lecture: 60 Tutorial: 4

Objective: The basic aim of this paper is to acquaint the students with advanced topics in accounting.

Course Contents:

Unit I: Accounts of Banking Companies :Definition and meaning of banking terms, books to be maintained; classification of Advances, preparation of profit & loss A/C and Balance sheet. Marks 20: 15L+1T

Unit II: Accounts of Life Insurance Companies :Definition and elements of Insurance contract, meaning of various insurance terms, Books of accounts maintained under life Insurance Business, Ascertainment of profit in life Insurance Business, Preparation of Revenue Account, Balance sheet and valuation Balance sheet of life Insurance companies.  Marks 20: 15L+1T

Unit III: Accounts of General Insurance Companies : Preparation of Revenue Account and Balance Sheet of General Insurance companies.    Marks 20: 15L+1T

Unit IV: Investment Account : Meaning, meaning of cum-dividend and ex-dividend transactions, cum-interest and ex-interest transactions, brokerage, Accounting for investment.     Marks 20: 15L+1T

Text and Reference Books :

1)    Rajaseharam: Financial Accounting. Pearson Education, New Delhi.

2)    Mukherji & Hanif: Financial Accounting, Tata Mc. Graw Hill, New Delhi.

3)    Paul: Advanced Financial Accounting, New Central Book Agency, Hyderabad.

4)    Sukla, Grewal and Gupta: Advanced Accounts, S.Chand, New Delhi.

Also Read:

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