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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The new revised edition of the book has been published strictly according to the new syllabus for B.Com. Part I effective from the academic session 2023-24 under New Education Policy (NEP), 2000. In the new syllable following new topics have been included besides other several topics :
1. Cash Book including GST Transactions,
2. Computerised Accounting System,
3. Indian Accounting Standard and Income Tax.
All the above three new topics have been incorporated in the book and the subject matter has been presented in the simple language and lucid style so that students may understand them easily.
A separate chapter has been included in the book on ‘‘Journal Entries of GST’’.
A separate chapter on ‘‘Indian Accounting Standard and Income Tax’’ consisting of IND-AS 12 and AS 22 has been included in the book.
This book has several unparalleled features which make it distinct from other available text books on Accountancy. The presentation of the subject is designed on ‘‘teach yourself’’ technique which enables the students to learn faster.
Topics of Computerised Accounting System have been bifurcated into five chapters and at the end of the book 300 MCQ based on Computerised Accounting System has been incorporated in the book.
In each chapter Short Answer Type Questions, Long Answer Type Questions, Objective Type Questions and Practical Problems with Answers have been given which will help the students in preparing for the examination.
A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Accountancy.
User-friendly examination-oriented style facilitating easy comprehension of each topic.
Solved Illustrations and Questions for exercise are largest in number in comparison to other books on Financial Accounting.
Unsurpassed for over 61 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.

Financial Accounting Syllabus For B.Com Ist Year of Baster University, Bilaspur University, Hemchand Yadav Vishwavidyalaya, Pandit Ravishankar Shukla University, Sarguja University

The course aims to help learners to acquire conceptual knowledge of financial accounting to import skills for recording various kinds of business transactions with G.S.T. and to prepare financial statements.

• Unit-I : Accounting : An Introduction : Development, Definition, Needs, Objectives, Branches of Accounting, Basic Accounting Principles Concepts and Conventions.

Accounting Standard : National and International.

Accounting Transaction : Concept of Single and Double Entry System, Books of Original Records, Journal, Ledger, Sub-Division of Journal Cashbook (including GST Transaction) and Trial Balance.

• Unit-II : Final Accounts: Manufacturing Accounts, Trading Accounts, Profit and Loss Account, Balance Sheet, Adjustment Entries with Various Provision and Reserves.

Rectification of Errors : Classification of Errors, Location of Errors, Rectification of Errors, Suspense Account, Effect on Profit. Depreciation Accounting, Methods of Recording Depreciation, Methods for Providing Depreciation, Depreciation of Different Assets, Indian Accounting Standard and Income Tax.

• Unit-III : Computerized Accounting System (using any popular accounting softwere), Creation of Vouchers, Recording Transactions, Preparing Reports, Cash Book, Bank Book,

Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Fund Flow Statement, Cash Flow Statement, selecting and Shutting a Company, Backup and Restore data of a Company.

• Unit-IV : Accounting for Hire-Purchase Transaction, Journal Entries and Ledger Account in the Books of Hire Venders and Hire Purchase for Large Value Items including Default and Repossession.

Consignment : Features, Accounting Tratment in the books of the Consignor and Consignee.

Accounting for Inland Branches : Concept of Dependent and Independent Branches, Accounting Aspects, Debtor’s System, Stock and Debtor’s System, Branch Final Accounts System and wholesale Basis System. Preparation of Consolidated Profit and Loss Accounts and Balance Sheet with Adjustment.

• Unit-V: Joint Venture : Features, Accounting Procedures, Joint Bank Account, Records Maintained by Co-venturer of (a) All Transactions, (b) Only his Own Transactions. (Memorandum Joint Venture Account).

Partnership Account : Dissolution of a partnership Firm, Amalgamation of Partnership Firms, Conversion of Partnership Firm into Limited Liability Company.

Financial Accounting Contents :

1. Accounting : An Introduction
2. Basic Accounting Principles, Concepts And Conventions
3. Accounting Standards : National And International
4. Concept Of Double Entry System
5. Books Of Original Records: Journal
6. Journal Entries Of G
7. Sub-Division Of Journal : Cash Book
8. Ledger (Including Rules Of Posting)
9. Trial Balance
10. Capital And Revenue
11. Adjustment Entries
12. Final Accounts (Manufacturing Account, Trading Account, Profit & Loss Account And Balance Sheet)
13. Rectification Of Errors
14. Concept And Accounting Of Depreciation
15. Provisions And Reserves
16. Single Entry System
17. Computerised Accounting System
18. Popular Accounting Software Tally (Select A Company, Shut A Company, Backup Of Data,Restor Of Data)
19. Group, Ledger And Vouchers Entry (Cash Book And Bank Book, Vouchers Entry, Ledger, Trial Balance, Profit And Loss Account, Blance Sheet)
20. Inventory Features (Stock Group And Creating Stock Items And Accounting Vouchers)
21. Generating Reports (Cash Flow/Fund Flow Report In Tally
22. Hire-Purchase System
23. Consignment Accounts
24. Branch Accounts
25. Joint Venture Accounts
26. Indian Accounting Standard And Income Tax
27. Dissolution Of Partnership Firm—1
28. Dissolution Of Partnership Firm—2 (With Insolvency Of Partner)
29. Piecemeal Distribution
30. Amalgamation Of Partnership Firms
31. Conversion Of Partnership Firm Into Limited Liability Company

• Objective Type Questions With Answer (Based On Computerised Accounts)

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Some of the special features of this book are :

• In each chapter of the book final accounts have been closed on 31st 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 Aligarh Muslim University

• Unit I INTRODUCTION : Nature of accounting; Users of accounting information; Double entry book keeping system – Basic accounting equation. Bases of accounting : cash basis and accrual basis. Indian Accounting Standard and IFRS. Generally Accepted Accounting Procedures (GAAP). Accounting Cycle : Journal, Ledger and preparation of Trial Balance. Rectification of Errors and Bank Reconciliation Statements
• UNIT II ACCOUNTING FOR DEPRECIATION, RESERVES AND PROVISIONS : Concept of Depreciation, Depletion and Amortisation, Objective and Methods of Depreciation-Straight line, Written
  Down Value (WDV), Disposal of depreciable assets; change in estimate and method of charging depreciation. Accounting for depreciation : Asset-depreciation, Asset-provision. Reserves and provisions : Meaning; Objective; Significance, Reserves Vs Provision, Types & Accounting treatment.
• Unit III FINAL ACCOUNTS OF PROFIT AND NON-PROFIT CONCERNS : Preparation of financial statements : of sole proprietorship business entities from a trial balance – Manufacturing A/C, Trading, P/L A/c and Balance Sheet. Treatment of adjustments in final accounts. Preparations of financial statements of a non-profit concern.
• Unit IV ACCOUNTING FOR PARTNERSHIP FIRMS : Fundamentals of Partnership accounts, admission, retirement, death of a partner. Dissolution of a partnership firm including insolvency of partnership firms, Gradual realization of assets and piecemeal payment of liabilities.

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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.

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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

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

• In each chapter of the book final accounts have been closed on 31st 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.
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 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. Ist Semester of Binod Bihari Mahto Koyalanchal University, Dhanbad

• Unit-1 : Posting of Business Transaction : Preparation of different Ledgers for Transaction, Preparation of Trial Balance with calculation of missing figures and Rectification of Errors.
• Unit-2 : Cash Book : Preparation of Single Column, Double Column, Three Column and Petty Cash Book.
• Unit-3 : Departmental Accounts Meaning, Objectives, Basis of Allocation of Expenses, Trading and Profit and Loss Account in Columnar Form and Balance Sheet with adjustments.
• Unit-4 : Accounting of Incomplete Records : Meaning, Advantages and Disadvantages, Difference between Single entry system and Double entry System, Accounting of Single System including conversion of Single entry system into Double entry system, Role of Computers in Accounting, Practical Applications of Computerised Accounting.
• Unit-5 : 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, Revaluation of Assets and Liabilities.
• Unit-6 : Hire Purchase System : Meaning of Hire Purchase and Installment Purchase System; Differences between Hire Purchase and Installment Purchase System, Important Definitions–Hire Purchase Agreement, Journal Entries and ledgers in the Books of Hire Purchaser and Hire Vendor.
• Unit-7 : Concept of Depreciation, Different Methods of Calculation of Depreciation, Preparation of Accounting for Depreciation, straight line method, diminishing balance Method and Depreciation Fund Method, disposal of depreciable assets– change of method salient features of Accounting Standard (AS) : 6 (ICAI). Provision and Reserve : Preparation of Account for creation of Provision and Reserve.

Financial Accounting Book Contents :

Part-I

1. Sub-Division Of Journal : Cash Book
2. Ledger (Including Rules Of Posting)
3. Trial Balance
4. Rectification Of Errors
5. Final Accounts (Trading And Profit And Loss Account)
6. Departmental Accounts
7. Hire-Purchase System
8. Instalment Purchase System

Part-II

1. Accounting Of Incomplete Records
2. Partnership Accounts : Basic Concepts (Including Limited Liability Partnership)
3. Partnership Accounts : Admission Of A New Partner [Concept Of Goodwill (As Per As-26)]
4. Partnership Accounts : Retirement Of A Partner (Concept Of Goodwill And Joint Life Policy) 199
5. Partnership Accounts : Death Of A Partner (Including Joint Life Policy)
6. Concept And Accounting Of Depreciation
7. Provisions And Reserves
8. Computerised Accounting System

The post Financial Accounting appeared first on Sahitya Bhawan Publications.

The publishers are grateful to Dr. Manoj Bansal, who has prepared the chapters relating to Computerised Accounting System as per new syllabus.

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.
• In each chapter of the book final accounts have been closed on 31^st 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 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 up- to-date knowledge of this subject in a very short period of time and without any exertion on his part.

Financial Accounting Including Computerised Accounting Syllabus For B.Com. Ist Semester of Vinoba Bhave University 

Unit 1: (a) 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. (b) Accounting Process
1.4 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;
2.4 Cash Flow Statement
2.5 Selecting and shutting a Company; Backup, and Restore data of a Company.
Unit 3 : Business Income, Accounting for Depreciation and Inventory Valuation
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 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.
3.4 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 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:
1.1 Concept of Dependent branches; Branch Accounting – debtors system, stock and debtors’ system, branch final account system and wholesale basis system.
1.2 Independent branches: concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.

Financial Accounting Including Computerised Accounts Contents : 

Financial Accounts

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 Gst
8. Sub-Division Of Journal : Cash Book
9. Ledger (Including Rules Of Posting)
10. Trial Balance
11. Final Accounts (Financial Statements Of Non-Corporate Entities)
12. Capital And Revenue
13. Measurement Of Business Income
14. Revenue Recognition : As-9
15. Concept And Accounting Of Depreciation
16. Valuation Of Inventories
17. Branch Accounts
18. Accounting Of Not-For-Profit Organisations (Receipts & Payment Account—Income And Expenditure Account)

Computerized Accounting

1. Computerised Accounting System
2. Popular Accounting Software Tally ERP 9
3. Creating Group, Ledger And Vouchers Entry
4. Creating Stock Groups And Stock Items And Accounting Vouchers
5. Generating Reports

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

As per new syllabus following new chapters have been included in the book :

• Basic Knwledge of G.S.T. in Accounting with Practicals
• Measurement of Business Income
• Revenue Recognition of Expenses : A.S.-9
• Valuation of Inventories
• Financial Statements of Not-for-Profit Organisations.

Some of the special features of this book are :

• In each chapter of the book final accounts have been closed on 31st 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 Hemvati Nandan Bahuguna Garhwal University, Srinagar

• Unit 1 : Theoretical Framework of Accounting : Introduction, Meaning and Scope of Accounting; Objectives of Accounting; Importance of Accounting; Functions of Accounting; Terminologies used in accounting; Users of Accounting Information; Accounting Process; Basis of Accounting : Cash Basis and Accrual Basis; Branches
  of Accounting; Principles of Accounting; Accounting Concepts and Conventions; Basic knowledge of Accounting Standards; Basic knowledge of Indian Accounting Standards (IND AS); Basic knowledge of GST in Accounting with practicals; Accounting Process from recording of a business transaction to preparation of
  trial balance including adjustments.
• Unit 2 : Business Income, Depreciation Accounting and Inventory Valuation :
  (a) Measurement of business income; Net income; the accounting period; the continuity doctrine and matching concept; Objectives of measurement.
  (b) Revenue Recognition : Recognition of expenses.
  (c) Depreciation : The 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 of method of Depreciating.
  (d) Inventories : Meaning; Significance of Inventory Valuation; Inventory Record Systems : Periodic and Perpetual; Methods of Valuation of Inventories : FIFO, LIFO and Weighted Average Methods; Salient features of Accounting Standard (AS) – 2.
• Unit 3 : Financial Statements of Sole Proprietors : Introduction; Meaning of Financial Statements; Financial statements of Business Concerns of sole proprietor : Preparation of Trading Account and Profit and Loss Account and Balance Sheet, with Adjustments.
• Unit 4 : Consignment Accounts and Joint Venture :(a) Consignment Accounts : Introduction; Meaning of Consignment; Consignment vs Sales; Types of Commissions; Accounting for Consignment Transactions and Events in the books of Consignor and Consignee; Treatment of Normal and Abnormal Loss; Valuation of Closing Stock; Numerical Problems on Goods sent at Cost Price and Invoice Price.
  (b) Joint Venture : Accounting procedures : Joint Venture Account, Joint Bank Account; Records Maintained by Co-venture of (a) all transactions (b) only own transactions. (Memorandum joint venture account).
• Unit 5 : Financial Statements of Not-for-Profit Organizations : Meaning and uses of Receipts and Payments Account, Income and Expenditure Account and Balance Sheet; Difference between Profit and Loss Account and Income and Expenditure Account; Preparation of Receipts and Payments Account, Income and Expenditure Account and Balance Sheet.

1. Introduction To Accounting
2. Financial Accounting Principles (Basic Conventions And Concepts)
3. Indian Accounting Standards
4. Journal : Rules Of Debit And Credit
5. Journal Entries Of G.S.T.
6. Sub-Division Of Journal : Cash Book
7. Sub-Division Of Journal : Subsidiary Books
8. Ledger (Including Rules Of Posting)
9. Trial Balance
10. Measurement Of Business Income
11. Revenue Recognition : A.S.-9
12. Accounting Concept Of Depreciation
13. Valuation Of Inventories
14. Financial Statements Of Sole Proprietors (Manufacturing Account, Trading Account, Profit & Loss Account And Balance Sheet)
15. Adjustment Entries
16. Consignment Accounts
17. Joint Venture Accounts
18. Financial Statements Of Not-For-Profit Organisations

The post Financial Accounting appeared first on Sahitya Bhawan Publications.

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]

The post Financial Accounting For Sri Dev Suman Uttarakhand University appeared first on Sahitya Bhawan Publications.

• 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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