वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting)

पुस्तक का नया संशोधित संस्करण पूरी तरह से बी.कॉम के नये पाठ्यक्रम के अनुसार प्रकाशित किया गया है | राष्ट्रीय शिक्षा नीति (NEP), 2020 के तहत शैक्षणिक सत्र 2023-24 से प्रभावी | नए पाठ्यक्रम में अन्य कई विषयों के अलावा निम्नलिखित नए विषयों को भी शामिल किया गया है :

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.