वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) Syllabus For B.Com. IInd Semester of Kolhan University, Jamshedpur Women’s University & B.Com. Ist Semester of Govt. J. Yoganandam Chhattisgarh College Raipur, Govt. Dudhadhari Bajrang Girls Postgraduate College Raipur, Govt. Vishwanath Yadav Tamaskar Post Graduate Autonomous College Durg, Govt. Bilasa Girls P.G.Autonomous College Bilaspur

Unit 1 : Theoretical Framework
1.1 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.
1.2 Financial accounting principles : Meaning and need; Generally Accepted Accounting Principles: entity, money measurement, going concern, cost, revenue recognition, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosure.
1.3 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.
1.4 Accounting Process 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
2.1 Computerized Accounting Systems: Computerized Accounts by using any popular accounting software
Creating a Company; Configure and Features settings;
2.2 Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
2.3 Generating Reports : Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet; Cash Flow Statement.
2.4 Selecting and shutting a Company; Backup and Restore data of a Company.
Unit 3 : Business Income, Accounting for Hire Purchase and Instalment Systems
3.1 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.
3.2 Revenue recognition: Recognition of expenses and income. Recognition of expenses and income with
a reference to AS 9 and Ind AS 18.
3.3 Meaning, features, advantages and disadvantages of Hire Purchase and Instalment Systems.
3.4 Accounting for hire purchase and instalment transactions including transactions of high value and small value, default and repossession (manually and using appropriate accounting software).
Unit 4: Financial statements of Sole Proprietorship and Partnership Firms
4.1 Capital and revenue expenditures and receipts: general introduction only.
4.2 Praeparation of financial statements of non-corporate business entities-Sole Proprietorship and
Partnership firms (both manual and using appropriate software).
Unit 5: Accounting for Branch and Not-for-Profit Organisations
5.1 Accounting for Branch : Concept of Dependend branches; Branch Accounting – debtors system, stock and debtors’ system, branch final account system and wholesale basis system. Independent branches : concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.
5.2 Accounting of Not-for-Profit Organisation : Meaning of Not-for-Profit Organisation , Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet; Difference between Profit and Loss Account and Income and Expenditure Account; Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

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• पुस्तक के सभी अध्यायों में अन्तिम खाते 31 मार्च को बन्द किए गए है |
• प्रत्येक अध्याय में वर्णनात्मक उत्तरीय प्रश्न, लघु उत्तरीय प्रश्न तथा अधिकाधिक संख्या में बहुविकल्पीय प्रश्नों का उत्तर सहित समावेश किया गया है |

वित्तीय लेखांकन (Financial Accounting) Syllabus For B.Com. Ist Semester of Binod Bihari Mahto Koyalanchal University, Dhanbad

• Unit-1 : Consignment : Concept of Consignment, Consignee, Consignor, Journal entries in the Book of Consignor and Consignee with necessary Accounts in their books, Valuation of unsold stock.
• Unit-2 : Accounting of Incomplete Records : Meaning, Advantages and Disadvantages, Difference between Single entry system and Double entry system, Accounting including conversion of Single entry system into Double entry system, Role of Computers in Accounting, Practical Applications of computerized accounting.
• Unit-3 : Partnership Firm : Methods of Registration of a Firm, Effect of Non Registration of a Firm, Partnership Firms : Accounting treatment for admission, retirement and death of partners.
• Unit-4 : Concept of Depreciation, Different Methods of Calculation of Depreciation, Preparation of Accounting for Depreciation, Provision and Reserve : Preparation of Account for creation of Provision and Reserve.
• Unit-5 : Accounting for Branch : Concept and nature of Branch, Branch Account : Simple, Stock and Debtor System and Final Account System and whole sale Branch, Independent Branch : Concept Accounting Treatment with necessary adjustment entries, Incorporation of Branch Trial balance in the books of Head office for home branch.
• Unit-6 : Accounting for Not-for-profit Organization : Meaning, Significance of Receipt and Payment account, Income and Expenditure Account, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure account and Balance Sheet.

विषय-सूची

PART – I

1. रोजनामचा का उप-विभाजन : रोकड़ बही
2. खता बही (खतौनी के नियम सहित)
3. तलपट
4. अशुध्दियों का सुधार
5. अन्तिम खाते (व्यापारिक एवं लाभ-हानि खाता)
6. विभागीय लेखे
7. किराया-क्रय पद्धति
8. क़िस्त भुगतान पद्धति

PART – II

1. अपूर्ण अभिलेखों का लेखांकन
2. साझेदारी खाते (मुलभूत अवधारणाएं) (सिमित दायित्व वाली साझेदारी सहित)
3. साझेदारी खाते: नये साझेदार का प्रवेश [ख्याति की अवधारणा (लेखा मानक-26 के अनुसार)
4. साझेदारी खाते : साझेदार का अवकाश ग्रहण (ख्याति की अवधारणा एवं संयुक्त जीवन पॉलिसी)
5. साझेदारी खाते : साझेदार की मृत्यु (संयुक्त जीवन पॉलिसी)
6. मूल्य-ह्रास की अवधारणा एवं लेखे
7. प्रावधान एवं संचय
8. कम्प्यूटरीकृत लेखांकन प्रणाली

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• वित्तीय लेखांकन Financial Accounting Book के प्रस्तुत संस्करण की मुख्य विशेषता यह कि अध्याय ‘दिवाला सम्बन्धी लेखे’ (Insolvency Accounts) को दिबाला एवं शोधन अक्षमता संहिता, 2016 (Insolvency and Bankruptcy Code, 2016) के अनुसार पूर्णत: संशोधित किया गया है।
• पुस्तक के संशोधित संस्करण में (1) दोहरा खाता प्रणाली: विद्युत् पूर्ति सहित, (2) बीमा कम्पनियों के लेखे तथा, (3) बैकिंग कम्पनियों के लेखे अध्यायों को पूर्णतः नए सिरे से लिखा गया है और इन्हें अद्यतन बनाने का हर सम्भव प्रयास किया गया है।
• पुस्तक की अद्वितीय विशेषता यह है कि सभी अध्यायों में अन्तिम खाते 31 मार्च को बन्द किए गए हैं। जिन अध्यायों में कम्पनी से सम्बन्धित अन्तिम खाते हैं, उन्हें कम्पनी अधिनियम, 2013 के अनुरूप बनाया गया है।
• पस्तुक के सभी अध्यायों को पूर्णतः नए सिरे से लिखा गया है।
• इन्स्टीट्यूट ऑफ चार्टर्ड एकाउण्टैण्ट्स ऑफ इण्डिया द्वारा निर्गत सभी लेखांकन प्रमाप (Accounting Standards) पुस्तक में नए संशोधनों सहित सम्मिलित करके पुस्तक को पूर्णतः अद्यतन बनाया गया है।
• यह संस्करण पूर्णतः नए सिरे से लिखा गया है। प्रत्येक अध्याय में विभित्र विश्वविद्यालयों के पिछले 10 वर्षों के परीक्षा प्रश्नों को Illustrations और अभ्यास हेतु प्रश्नों के रूप में सम्मिलित किया गया है। पिछले संस्करण की अपेक्षा इस संस्करण की अपेक्षा इस संस्करण में उदाहरणों (Illustrations) तथा अभ्यास हेतु प्रश्नों की संख्या में वृद्धि की गई है।

वित्तीय लेखांकन Financial Accounting Book Syllabus

Unit-I: Nature and Scope of Accounting: Accounting 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 Statement.

Unit-II: Royalty Accounts, Hire Purchase and Instalment Payment System, Insolvency Accounts.

Unit-III: Departmental Accounts, Branch Accounts, Double Account System.

Unit-IV: Accounts of Insurance Companies, Computation of Fire Insurance Claims, Accounts of Banking Companies, Voyage Account, Empties Accounts.

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