Some of the special features of this book are :

• 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.
• Chapters on Hire-Purchase System, Instalment Payment System, Royalty Accounts and Insolvency Accounts have been thoroughly revised and enlarged.
• In each chapter of the book final accounts have been closed on 31^st March only.
• 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.

Financial Accounting Syllabus For B.Com. Ist Semester of Sridev Suman Uttarakhand University, New Tehri, Garhwal

• 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.
• Unit-II : Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet, Concept of Income and its Measurement.
• Unit-III : Royalty Accounts—Accounting Records for Royalty in the books of Landlords and Lessee, Recoupment of Short working, Sub-lease, Short working Reserve Account, Nazarana.
• Unit-IV : 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-V : Departmental Accounts—Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Final Accounts of Non-Corporate Departmental Business, Allocation of Indirect Expenses.
• Unit-VI : Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Accounting of Branch Accounts under various Methods.
• Unit-VII : Insolvency Accounts—(For individuals / Sole Trade only), Main provision of IBC-2016 Preparation of Accounts under latest provisions Insolvency and Bankruptcy Code 2016 (New Insolvency Act). 15 Lectures
• Unit-VIII : Accounts from Incomplete Records—Receipts & Payments, Income & Expenditure Account.

Contents

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 Accounts
14. Instalment Payment System
15. Branch Accounts
16. Royalty Accounts
17. Insolvency Accounts
18. Voyage Accounts
19. Departmental Accounts
20. Accounts From Incomplete Records
    [Receipts And Payments, Income And Expenditure Account]

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• पुस्तक के इस संशोधित संस्करण में जी.एस.टी. की रोजनामचा प्रविष्टियां, अध्याय को सम्मिलित किया गया है ताकि विद्यार्थियों को जी.एस.टी. के लेखांकन के सम्बन्ध में ज्ञान प्राप्त हो सके|
• पुस्तक के इस संशोधित संस्करण में किराया-क्रय पध्दति (Hire-Purchase System), क़िस्त भुगतान पध्दति (Instalment Payment System), अधिकार-शुल्क खाते (Royalty Accounts) एवं दिवाला सम्बन्धी लेखे (Insolvency Accounts) अध्यायों को नए सिरे से तैयार किया गया है |
• 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 Sridev Suman Uttarakhand University, New Tehri, Garhwal

• 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.
• Unit-II : Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet, Concept of Income and its Measurement.
• Unit-III : Royalty Accounts—Accounting Records for Royalty in the books of Landlords and Lessee, Recoupment of Short working, Sub-lease, Short working Reserve Account, Nazarana.
• Unit-IV : 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-V : Departmental Accounts—Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Final Accounts of Non-Corporate Departmental Business, Allocation of Indirect Expenses.
• Unit-VI : Branch Accounts—Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Accounting of Branch Accounts under various Methods.
• Unit-VII : Insolvency Accounts—(For individuals / Sole Trade only), Main provision of IBC-2016 Preparation of Accounts under latest provisions Insolvency and Bankruptcy Code 2016 (New Insolvency Act). 15 Lectures
• Unit-VIII : Accounts from Incomplete Records—Receipts & Payments, Income & Expenditure Account.

विषय-सूचि

1. श्री कल्याण सुब्रमणि अय्यर (भारत में लेखा पेशो के जनक)
2. लेखांकन की प्रकृति एवं क्षेत्र
3. सामान्यतया स्वीकृत लेखांकन सिद्धान्त : अवधारणा एवं परम्पराएं
4. भारतीय एवं अंतर्राष्ट्रीय लेखांकन मानक
5. द्वि-प्रविष्टि प्रणाली की अवधारणा
6. जर्नल तैयार करना
7. जी.एस.टी. की रोजनामचा प्रविष्टियां
8. रोजनामचा का उप-विभाजन : रोकड़ बही
9. खाता बही (खतौनी के नियम सहित)
10. तलपट
11. अन्तिम खाते (लाभ-हानि खाता तथा चिटठा)
12. आय की अवधारणा एवं उसकी माप
13. किराया-क्रय खाते
14. क़िस्त भुगतान पध्दति
15. शाखा लेखे
16. अधिकार-शुल्क खाते
17. दिवाला सम्बन्धी लेखे
18. समुद्री यात्रा खाते
19. विभागीय लेखे
20. अपूर्ण अभिलेखों से खाते (प्राप्ति एवं भुगतान खाता, आय व् व्यय खाता)

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