• A new chapter on Journal Entries of G.S.T. has been included in the book so that students may study the accounting of G.S.T.
• In each chapter of the book final accounts have been closed on 31st March only.
• The book covers the syllabus of both major compulsory papers Financial Accounting and Computerised Accounting.
• The unique feature of the book is that each and every topic of both the papers have been included in the book.
• In the chapter on Introduction to Computers all topics of the syllabus have been dealt with in detail. Besides Input and Output devices with photos and computer languages have been incorporated.
• In each chapter Descriptive Answer Type Questions, Short Answer Type Questions and large number of M.C.Q. with Answer have been given.
  After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations.
  Acquisition of thorough knowledge of Accountancy : A candidate can solve Accountancy questions only when he has confidence and such confidence can be acquired only on the basis of real knowledge of this subject. For this purpose suitable illustrations have been given to explain various theories, principles, rules and procedures. Selection of practical illustrations and questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough, latest and upto-date knowledge of this subject in a very short period of time and without any exertion on his part.

Financial Accounting and Computerised Accounting Syllabus For B.Com. IInd Semester of Deen Dayal Upadhyaya Gorakhpur University

FINANCIAL ACCOUNTING
Unit-I : Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father of Accountancy in India. Nature and scope of Accounting, Generally Accepted Accounting Principles : Concepts and Conventions, Indian and International Accounting Standards. Accounting Mechanics : Double Entry System, Preparation of Journal, Ledger and Trial Balance, Concept of Income and its Measurement. Preparation of Final Final Statement.
Unit-II : Royalty Accounts—Accounting Records for Royalty in the books of Landlords and Lessee, Recoupment of Short working, Sub-lease, Short working Reserve Account, Nazarana.
Hire Purchase Accounts—Accounting Records in the Books of Hire Purchaser and Vendor, Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense Account, Payment of Premium, Default in Payment and Partial Returns of Goods.
Installment Payment System—Difference between Hire Purchase and Installment Payment System. Accounting Records in the book of Purchaser and Vendor, Interest suspense account.

COMPUTERIZED ACCOUNTING
Unit-I : Accounting—Concepts, Objectives, Advantages and Limitations, Types of Accounting Information; Users of Accounting Information and their needs. Qualitative Characteristics of Accounting Information. Role of Accounting in Business.
Unit-II : Introduction to Computer and Accounting Information System (AIS)—
(A) Introduction to Computers (Elements, Capabilities, Limitations of Computer System). (B) Introduction to Operating Software, Utility Software and Application Software, Introduction to Accounting Information System (AIS) as a part of Management Information System.

Contents :

FINANCIAL ACCOUNTING

1. Shri Kalyan Subramani Aiyar (1859-1940)
   (Father of The Accountancy Profession In India)
2. Nature and Scope of Accounting
3. Generally Accepted Accounting Principles : Concepts and Conventions
4. Indian and International Accounting Standards
5. Concept of Double Entry System
6. Preparation of Journal
7. Journal Entries Of G.S.T.
8. Sub-Division of Journal : Cash Book
9. Ledger (Including Rules of Posting)
10. Trial Balance
11. Final Accounts
    (Profit & Loss Account and Balance Sheet)
12. Concept of Income and Its Measurement
13. Hire-Purchase Account
14. Instalment Payment System
15. Royalty Accounts

COMPUTERISED ACCOUNTING

1. Computerised Accounting System
2. Introduction To Computer
3. Introduction To Operating Software
4. Accounting Information System
   (As a part of Management Information System)

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