वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) Syllabus For B.Com. Ist Semester of Vinoba Bhave University 

SYLLABUS 

Semester-I 

Financial Accounting 

Major Course MJ-01 

Unit 1: (a) Theoretical Framework 

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. Financial accounting principles : Concepts and Conventions. 
2. Accounting standards: Concept, benefits and Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)– meaning, need and scope; Process of issuing IFRS. 

Unit 1 : (b) Accounting Process 

1. From recording of a business transaction to preparation of trial balance including adjustments. Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements. 

Unit 2 : Computerized Accounting Systems 

1. Computerized Accounting Systems : Computerized Accounts by using any popular accounting software Creating a Company; Configure and Features settings; 
2. Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry; 3. Generating Reports-Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet; 
3. Cash Flow Statement. 
4. Selecting and shutting a Company; Backup and Restore data of a Company. Unit 3 : Business Income, Accounting for Depreciation and Inventory Valuation System. 1. Business income: Concept of Revenue and Business Income, Measurement of business income; 

relevance of accounting period, continuity doctrine and matching concept in the measurement of business income; Objectives of measurement of Business income. 

2. Revenue recognition: Recognition of expenses and income. Recognition of expenses and income with a reference to AS 9 and Ind AS 18. 
3. The nature of Depreciation. 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 in method of Depreciation and its impact of on measurement of business income. 
4. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: periodic and perpetual. Methods of computing depreciation: FIFO, LIFO and Weighted Average. Application of Accounting Standard in valuation of Inventory. Impact of inventory valuation on measurement of business income. 

Unit 4 : Financial statements of Sole Proprietorship, Partnership Firms and Not-for-Profit Making Concern 

1. Capital and revenue expenditures and receipts: general introduction only. 2 Preparation of financial statements of non-corporate business entities-Sole. Proprietorship and Partnership firms (both manual and using appropriate software). 
2. Preparation of financial statements of Not-for-Profit Organisations. 

Unit 5 : Accounting for Branch 

1. Concept of Dependent branches; Branch Accounting – debtors system, stock and debtors’ system

branch final account system and wholesale basis system. 

2. Independent branches: concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.

The post वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) appeared first on Sahitya Bhawan Publications.

1. पुस्तक के इस संशोधित संस्करण में ‘जे.एस.टी. की रोजनामचा प्रविष्टियां’ अध्याय को सम्मिलित किया गया है ताकि विद्यार्थयों को जी.एस.टी. के लेखांकन के सम्बन्ध में ज्ञान प्राप्त हो सके |
2. पुस्तक के सभी अध्यायों में अन्तिम खाते 31 मार्च को बन्द किए गए है
3. पुस्तक में वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन प्रणाली दोनों प्रमुख अनिवार्य प्रश्नपत्रो को शामिल किया गया है |
4. पुस्तक की अद्वितीय विशेषता यह है की दोनों प्रश्नपत्रों के प्रत्येक विषय को प्रमुख में शामिल किया गया है |
5. कम्प्यूटर का परिचय अध्याय में पाठ्यक्रम के सभी विषयों पर विस्तार से चर्चा की गई है | इसके अतिरिक्त कम्प्यूटर की भाषाएं (Computer Languages) के साथ इनपुट और आउटपुट डिवाइस को चित्रों सहित विस्तार से वर्णित किया गया है |
6. प्रत्येक अध्याय में वर्णनात्मक उत्तरीय प्रश्न, लघु उत्तरीय प्रश्न तथा अधिकाधिक सांख्य में बहुविकल्पीय प्रश्नो का उत्तर सहित समावेश किया गया है

(वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन) 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.

विषय-सूची

1. श्री कल्याण सुब्रमणि अय्यर (भारत में लेखा पेशे के जनक)
2. लेखांकन की प्रकृति एवं क्षेत्र
3. सामान्यतया स्वीकृत लेखांकन सिद्धान्त : अवधारणा एवं परम्पराएं
4. भारतीय एवं अन्तर्राष्ट्रीय लेखांकन मानक
5. द्वि-प्रविष्टि प्रणाली की अवधारणा
6. जर्नल तैयार करना
7. जी. एस. टी. की रोजनमचा प्रविष्टियां
8. रोजनामचा का उप-विभाजन : रोकड़ बही
9. खाता बही (खतौनी के नियम सहित)
10. तलपट
11. अन्तिम खाते (लाभ-हानि खाता तथा चिट्ठा)
12. आय की अवधारणा एवं उसकी माप
13. किराया-क्रय पद्धति
14. किस्त भुगतान पद्धति
15. अधिकार-शुल्क खाते

कम्प्युटरीकृत लेखांकन

1. कम्प्युटरीकृत लेखांकन प्रणाली
2. कम्प्युटर का परिचय
3. ऑपरेटिंग सॉफ्टवेयर का परिचय
4. लेखांकन सुचना प्रणाली (प्रबन्धन सुचना प्रणाली के एक भाग के रूप में )

The post वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) appeared first on Sahitya Bhawan Publications.

1. पुस्तक के इस संशोधित संस्करण में ‘जे.एस.टी. की रोजनामचा प्रविष्टियां’ अध्याय को सम्मिलित किया गया है ताकि विद्यार्थयों को जी.एस.टी. के लेखांकन के सम्बन्ध में ज्ञान प्राप्त हो सके |
2. पुस्तक के सभी अध्यायों में अन्तिम खाते 31 मार्च को बन्द किए गए है
3. पुस्तक में वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन प्रणाली दोनों प्रमुख अनिवार्य प्रश्नपत्रो को शामिल किया गया है |
4. पुस्तक की अद्वितीय विशेषता यह है की दोनों प्रश्नपत्रों के प्रत्येक विषय को प्रमुख में शामिल किया गया है |
5. कम्प्यूटर का परिचय अध्याय में पाठ्यक्रम के सभी विषयों पर विस्तार से चर्चा की गई है | इसके अतिरिक्त कम्प्यूटर की भाषाएं (Computer Languages) के साथ इनपुट और आउटपुट डिवाइस को चित्रों सहित विस्तार से वर्णित किया गया है |
6. प्रत्येक अध्याय में वर्णनात्मक उत्तरीय प्रश्न, लघु उत्तरीय प्रश्न तथा अधिकाधिक सांख्य में बहुविकल्पीय प्रश्नो का उत्तर सहित समावेश किया गया है

(वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन) Financial Accounting and Computerised Accounting Syllabus For B.Com. IInd Semester of Mahatma Jyotiba Phule Rohilkhand University, Bareilly

Paper II : FINANCIAL ACCOUNTING
Unit-I : Introduction—Meaning, Nature and scope of Accounting, Types of Accounting, Accounting Principles, Accounting Equation, Accounting Conventions and Postulates. Indian and International Accounting Standards (Only Outline). Introduction and thoughts of father of Accountancy in India : Shri Kalyan Subramani Aiyar (K. S. Aiyar) 1859-1940.
Unit-II : Accounting Mechanics—Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet with Adjustments.
Unit-III : Hire Purchase System (Excluding small goods and interest accrued method)—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 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.
Unit-IV : Departmental Accounts—Meaning, Objects and Importance. Allocation of Indirect Expenses, Departmental Account and General Profit and Loss Account.
Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Difference between Department and Branch Accounts. Various Methods of Branch Accounting (Excluding stock and debtors method).
Paper III : COMPUTERIZED ACCOUNTING
Unit-I : Introduction—Meaning and benefits of Computerized Accounting, Introduction to Computers (Elements, Capabilities, Limitations of Computer System). Introduction to Operating Software, Utility Software and Application Software.
Unit-II : Accounting Information System (AIS)—Meaning and introduction of Accounting Information System (AIS), Users of Accounting Informations and their Needs. Qualitative Characteristics of Accounting Information. Role of AIS in Management Information System (MIS).
Unit-III : 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.
Unit-IV : 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.

विषय-सूची

1. श्री कल्याण सुब्रमणि अय्यर (भारत में लेखा पेशे के जनक)
2. लेखांकन की प्रकृति एवं क्षेत्र
3. सामान्यतया स्वीकृत लेखांकन सिद्धान्त : अवधारणा एवं परम्पराएं
4. भारतीय एवं अन्तर्राष्ट्रीय लेखांकन मानक
5. द्वि-प्रविष्टि प्रणाली की अवधारणा
6. जर्नल तैयार करना
7. जी. एस. टी. की रोजनमचा प्रविष्टियां
8. रोजनामचा का उप-विभाजन : रोकड़ बही
9. खाता बही (खतौनी के नियम सहित)
10. तलपट
11. अन्तिम खाते (लाभ-हानि खाता तथा चिट्ठा)
12. आय की अवधारणा एवं उसकी माप
13. किराया-क्रय पद्धति
14. किस्त भुगतान पद्धति
15. शाखा लेखे
16. विभागीय लेखे
17. लेखांकन समीकरण

कम्प्युटरीकृत लेखांकन

1. कम्प्युटरीकृत लेखांकन प्रणाली
2. कम्प्युटर का परिचय
3. ऑपरेटिंग सॉफ्टवेयर का परिचय
4. लोकप्रिय लेखांकन सॉफ्टवेयर TALLY. ERP 9
5. समूह, खाताबही बनाना एवं वाउचर प्रविष्टि
6. स्टॉक समूह एवं स्टॉक मदों का सृजन एवं लेखांकन वाउचर
7. रिपोर्ट तैयार करना
8. लेखांकन सुचना प्रणाली (प्रबन्धन सुचना प्रणाली के एक भाग के रूप में )
9. कम्प्युटरीकृत लेखांकन पर आधारित बहुविकल्पीय प्रश्न उत्तर सहित

The post (वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन) Financial Accounting and Computerised Accounting appeared first on Sahitya Bhawan Publications.

• पुस्तक के इस संशोधित संस्करण में ‘जी.इस.टी की रोजनामचा प्रविष्टियां’ अध्याय को सम्मिलित किया गया है ताकि विद्यार्तियों को जी.एस.टी. के लेखांकन के सम्बन्ध में ज्ञान प्राप्त हो सके |
• पुस्तक के सभी अध्यायों में अन्तिम खाते 31 मार्च को बन्द किए गए है |
• पुस्तक में वित्तीय लेखांकन एवं कम्प्यूरीकृत लेखांकन प्रणाली दोनों प्रमुख अनिवार्य प्रश्नपत्रों को शामिल किया गया है |
• पुस्तक की अद्वितीय विशेषता यह है की दोनों प्रश्नपत्रों के प्रत्येक विषय को प्रमुख में शामिल किया गया है |
• कम्प्यूटर का परिचय अध्याय में पाठ्यक्रम के सभी विषयों पर विस्तार से चर्चा की गई है | इसके अतिरिक़्त कम्प्यूटर की भाषाएं (Computer Languages) के साथ इनपुट और आउटपुट डिवाइस को चित्रों सहित विस्तार से वर्णित किया गया है |
• प्रत्येक अध्याय में वर्णात्मक उत्तरीय प्रश्न, लघु उत्तरीय प्रश्न तथा अधिकाधिक संख्या में बहुविकल्पीय प्रश्नों का उत्तर सहित समावेश किया गया है |

(वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन) Financial Accounting and Computerised Accounting Syllabus For B.Com. IInd Semester of Various Universities and Colleges of Uttar Pradesh 

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 Shortworking, 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.
Unit-III : Departmental Accounts—Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Allocation of Indirect Expenses.
Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Accounting of Branch Accounts under various Methods.
Unit-IV : Insolvency Accounts—Meaning, Circumstances of Insolvency, Procedure of Declaring Insolvency, Preparation of Statement of Affairs and Deficiency Account.
Voyage Accounts—Meaning and Preparation of Voyage Accounts.
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.
Unit-III : 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

विषय-सूची

1. श्री कल्याण सुब्रमणि अय्यर (भारत में लेखा पेशे के जनक)
2. लेखांकन की प्रकृति एवं क्षेत्र
3. सामान्यतया स्वीकृत लेखांकन सिद्धान्त : अवधारणा एवं परम्पराएं
4. भारतीय एवं अन्तर्राष्ट्रीय लेखांकन मानक
5. द्वि-प्रविष्टि प्रणाली की अवधारणा
6. जर्नल तैयार करना
7. जी. एस. टी. की रोजनमचा प्रविष्टियां
8. रोजनामचा का उप-विभाजन : रोकड़ बही
9. खाता बही (खतौनी के नियम सहित)
10. तलपट
11. अन्तिम खाते (लाभ-हानि खाता तथा चिट्ठा)
12. आय की अवधारणा एवं उसकी माप
13. किराया-क्रय पद्धति
14. किस्त भुगतान पद्धति
15. शाखा लेखे
16. अधिकार-शुल्क खाते
17. दिवाला सम्बन्धी लेखे
18. समुद्री यात्रा खाते
19. विभागीय लेखे
20. बिमा दावों की गणना
21. भारतीय बहीखाता प्रणाली का परिचय

कम्प्युटरीकृत लेखांकन

1. कम्प्युटरीकृत लेखांकन प्रणाली
2. कम्प्युटर का परिचय
3. ऑपरेटिंग सॉफ्टवेयर का परिचय
4. लोकप्रिय लेखांकन सॉफ्टवेयर TALLY.ERP 9
5. समूह, खाताबही बनाना एवं वाउचर प्रविष्टि
6. स्टॉक समूह एवं स्टॉक मदों का सृजन एवं लेखांकन वाउचर
7. रिपोर्ट तैयार करना
8. लेखांकन सुचना प्रणाली (प्रबन्धन सुचना प्रणाली के एक भाग के रूप में )
9. कम्प्युटरीकृत लेखांकन पर आधारित बहुविकल्पीय प्रश्न उत्तर सहित

The post वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) appeared first on Sahitya Bhawan Publications.

• 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 Sem. of Various Universities Uttar Pradesh.

FINANCIAL ACCOUNTING
Unit-I : Introduction—Meaning, Nature and scope of Accounting, Types of Accounting, Accounting Principles, Accounting Equation, Accounting Conventions and Postulates. Indian and International Accounting Standards (Only Outline).
Introduction and thoughts of father of Accountancy in India : Shri Kalyan Subramani Aiyar (K. S. Aiyar) 1859-1940.
Unit-II : Accounting Mechanics—Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet with Adjustments.
Unit-III : Hire Purchase System (Excluding small goods and interest accrued method)—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 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.
Unit-IV : Departmental Accounts—Meaning, Objects and Importance. Allocation of Indirect Expenses, Departmental Account and General Profit and Loss Account.
Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Difference between Department and Branch Accounts. Various Methods of Branch Accounting (Excluding stock and debtors method).
COMPUTERIZED ACCOUNTING
Unit-I : Introduction—Meaning and benefits of Computerized Accounting, Introduction to Computers (Elements, Capabilities, Limitations of Computer System). Introduction to Operating Software, Utility Software and Application Software.
Unit-II : Accounting Information System (AIS)—Meaning and introduction of Accounting Information System (AIS), Users of Accounting Informations and their Needs. Qualitative Characteristics of Accounting Information. Role of AIS in Management Information System (MIS).
Unit-III : 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.
Unit-IV : 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.

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. Branch Accounts
16. Departmental Accounts

COMPUTERISED ACCOUNTING

1. Computerised Accounting System
2. Introduction To Computer
3. Introduction To Operating Software
4. Popular Accounting Software Tally.Erp 9
5. Creating Group, Ledger and Vouchers Entry
6. Creating Stock Groups and Stock Items and Accounting Vouchers
7. Generating Reports
8. Accounting Information System
   (As a part of Management Information System)
   ❐ Objective Types Questions with Answer based on Computerised Accounts

Note : Chapter No. 20—Computation of Insurance Claims (for Kanpur and Meerut Universities).
Chapter No. 21—Introduction of Indian Accounting System (for Meerut University).

The post Financial Accounting and Computerised Accounting appeared first on Sahitya Bhawan Publications.

• 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)

The post Financial Accounting and Computerised Accounting appeared first on Sahitya Bhawan Publications.

• 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 Sem. of Various Universities Uttar Pradesh.

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.
Unit-III : Departmental Accounts—Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Allocation of Indirect Expenses.
Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Accounting of Branch Accounts under various Methods.
Unit-IV : Insolvency Accounts—Meaning, Circumstances of Insolvency, Procedure of Declaring Insolvency, Preparation of Statement of Affairs and Deficiency Account.
Voyage Accounts—Meaning and Preparation of Voyage Accounts.

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.
Unit-III : 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.

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. Branch Accounts
16. Royalty Accounts
17. Insolvency Accounts
18. Voyage Accounts
19. Departmental Accounts
20. Computation of Insurance Claims
21. Introduction of Indian Accounting System

COMPUTERISED ACCOUNTING

1. Computerised Accounting System
2. Introduction To Computer
3. Introduction To Operating Software
4. Popular Accounting Software Tally.Erp 9
5. Creating Group, Ledger and Vouchers Entry
6. Creating Stock Groups and Stock Items and Accounting Vouchers
7. Generating Reports
8. Accounting Information System
   (As a part of Management Information System)
   ❐ Objective Types Questions with Answer based on Computerised Accounts

Note : Chapter No. 20—Computation of Insurance Claims (for Kanpur and Meerut Universities).
Chapter No. 21—Introduction of Indian Accounting System (for Meerut University).

The post Financial Accounting and Computerised Accounting appeared first on Sahitya Bhawan Publications.