1. साझेदारी से सम्बन्धित सभी अध्यायों को
2. गैर-व्यापारिक संस्थाओं के लेखे
3. किराया-क्रय पद्धति

वित्तीय लेखांकन Financial Accounting Book Syllabus For B.Com I & II Semester of Guru Ghasidas Vishwavidyalaya Bilaspur & Atal Bihari Vajpayee Vishwavidyalaya Bilaspur

Semester-I (IC–101 Book Keeping and Accountancy)

Unit I: Nature and objectives of Book-keeping and Accounting; Accounting as an information system; Branches of accounting; Accounting Principles; Concept and Convention; Accounting standards in India.

Unit II: Principles of Double entry system; Concept of revenue and capital items; Preparation of Journal; Preparation of Ledger; Subsidiary Books.

Unit III: Preparation of Trial Balance; Rectification of Errors; Preparation of Final Accounts.

Unit IV: Depreciation, Provisions and Reserves

Unit V: Accounts of Non-trading organisations; Meaning, Characteristics, Preparation of Receipt and Payment Account, Income and Expenditure Account, Conversion of Receipt-payment to Income-expenditure and vice-versa.

Semester-II (IC–201 Financial Accounting)

Unit I: Special Accounting Areas : Hire-Purchase and Instalment System – Meaning of Hire purchase contract, Legal Provision regarding hire-purchase contract; Accounting records for goods of substantial sale values; Instalment Purchase System, After sales service.

Unit II: Branch Accounts : Independent Branch Debtors System, Stock and Debtor System.

Unit III: Joint Venture Accounts : Meaning, Joint venture v/s partnership; Accounting records of Joint venture.

Unit IV: Accounting for Partnership : Fundamental of Partnership; Admission of Partners; Retirement and Death of Partners.

Unit V: Dissolution of Partnership Firm; Insolvency of Partnership Firm; Amalgamation of Firm.

वित्तीय लेखांकन Financial Accounting Book विषय-सूची

1. लेखांकन का अर्थ एवं क्षेत्र
2. लेखांकन सिद्धान्त
3. भारत में लेखा मानक (अन्तर्राष्ट्रीय लेखांकन प्रमाप सहित)
4. दोहरा लेखा प्रणाली की अवधारणा
5. डेबिट और क्रेडिट के नियम: रोजनामचा
6. रोजनामचा का उप-विभाजन: रोकड़ बही
7. रोजनामचा का उप-विभाजन: सहायक बहियां
8. खाता बही: खातौनी के नियम सहित
9. तलपट
10. पूंजीगत व आयगत
11. समायोजन प्रविष्टियां
12. अन्तिम खाते (निर्माण खाता, व्यापारिक खाता, लाभ-हानि खाता तथा चिट्ठा)
13. अशुद्धियों का सुधार
14. गैर-व्यापारिक संस्थाओं के लेखे
15. मूल्य-ह्रास की अवधारणा एवं लेखे
16. प्रावधान, संचय एवं कोष
17. किराया-क्रय पद्धति
18. किस्त भुगतान पद्धति
19. शाखा खाते
20. साझेदारी खाते प्रारम्भिक एवं अन्तिम खाते
21. साझेदारी खाते: नए साझेदार का प्रवेश
22. साझेदारी खाते: साझेदार का अवकाश ग्रहण (ख्याति की अवधारणा)
23. साझेदारी खाते: साझेदार की मृत्यु (संयुक्त बीमा पाॅलिसी)
24. साझेदारी फर्म का विघटन-1
25. साझेदारी फर्म का विघटन-2 (साझेदार का दिवालिया होना)
26. भागशः वितरण
27. साझेदारी फर्मों का एकीकरण
28. संयुक्त साहस लेखांकन

The post वित्तीय लेखांकन (Financial Accounting) appeared first on Sahitya Bhawan Publications.

The post वित्तीय लेखांकन (Financial Accounting) appeared first on Sahitya Bhawan Publications.

Accountancy is mostly regarded as a difficult subject but the reader of this book will realize that it is not so, because it has been written in simple language and in most systematic order explaining each and every point at length. Special Features of the Book Many developments have taken place in Accounting Philosophy and International Accounting Standard. An effort has been made to incorporate all such developments in this book.

After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations. 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 up-to-date knowledge of this subject in a very short period of time and without any exertion on his part.

Financial Accounting Syllabus For B.Com. I Year of Kumaun University

Unit I: Meaning and Scope of Accounting, Accounting Principles, Accounting equation, Accounting conventions, and Postulates.

Unit II: Goodwill and admission of a new partner, Retirement and death of a partner, Dissolution of partnership.

Unit III : Hire Purchase and Installment Payment System.

Unit IV: Royalty Accounts, Insolvency Accounts.

Unit V: Departmental and Branch Accounting.

Financial Accounting Book Contents

1. Meaning and Scope of Accounting
2. Basic Concepts, Principles, Postulates, and Conventions of Accounting
3. Double Entry System of Accounting
4. Hire-Purchase System
5. Installment Payment System
6. Royalty Accounts
7. Insolvency Accounts
8. Departmental Accounts
9. Branch Accounts
10. Partnership Accounts (Preliminary and Final Accounts)
11. Partnership Accounts: Admission of a New Partner [Concept of Goodwill (as Per AS-10)]
12. Partnership Accounts: Retirement of a Partner (Concept of Goodwill)
13. Partnership Accounts: Death of A Partner (Including Joint Life Policy)
14. Dissolution of Partnership Firm – 1
15. Dissolution of Partnership Firm – 2 (With Insolvency of Partner)
16. Piecemeal Distribution

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