वित्तीय लेखांकन (Financial Accounting)

वित्तीय लेखांकन (Financial Accounting) Syllabus For B.Com. Ist Semester of Nilamber Pitamber University

• Unit-I : Theoretical Framework of Accounting : Introduction, Meaning and Scope of Accounting, Accounting Terminologies, Uses and Users of Accounting Information, Accounting Process, Basis of Accounting—Cash and Accrual Basis, Branches of Accounting, Accounting Principles, Concepts and Conventions, Accounting Standards, Indian Accounting Standards (INDAS).
• Unit-II : (a) Royalty Accounts : Introduction, Meaning, Types of Royalty, Technical Terms—Lessee, Lessor, Minimum Rent, Short Working, Recoupment of Short Working, Accounting Treatment in the Books of Lessee and Lessor, Journal Entries and Ledger Accounts including Minimum Rent Account.
• (b) Final Accounts of Non-Profit Organisations : Meaning of Non-profit Organisation, Objectives, Need, Capital Receipts and Capital Expenditure, Revenue Receipts and Revenue Expenditure, Treatment of Special Items, Problems on Preparation of Income and Expenditure Account and Balance Sheet from Receipts and Payments Account.
• Unit-III : Hire Purchase Accounting and Installment Payment System : Introduction, Meaning of Hire Purchase, Difference between Hire Purchase and Instalment Payment, Nature, Features, Terms used, Ascertainment of Interest, Accounting for Hire Purchase Transactions and Instalment payment Transactions.
• Unit-IV : Accounting for Dissolution of the Partnership Firm : Accounting for Dissolution of the Partnership Firm including Insolvency of Partners, Sale to Eliminated Company and Piece Meal Distribution.
• Unit-V : Emerging Trends in Accounting : Digital Transformation of Accounting, Big Data Analytics in Accounting, Cloud Computing in Accounting, Accounting with Drones, Forensic Accounting, Accounting for Planet, Creative. Accounting-Outsourced Accounting, Predictive Accounting (Theory Only).

वित्तीय लेखांकन Financial Accounting Books विषय-सूची

1. लेखांकन का परिचय
2.  वित्तीय लेखांकन सिद्धान्तों की प्रकृति
3. भारत में लेखांकन प्रमाप (अन्तर्राष्ट्रीय वित्तीय प्रतिवेदन मानक सहित)
4. गैर-लाभदायी संगठनों के खाते
5. मूल्य-ह्रास की अवधारणा एवं लेखे
6. रहतिया (स्कन्ध) का मूल्यांकन
7. अधिकार-शुल्क खाते
8. किराया-क्रय पद्धति
9. किस्त भुगतान पद्धति
10. शाखा खाते (देशी शाखाओं का लेखांकन)
11. साझेदारी फर्म का विघटन-1
12. साझेदारी फर्म का विघटन-2 (साझेदार का दिवालिया होना)
13. भागशः वितरण
14. साझेदारी व्यवसाय का सीमित दायित्व वाली कम्पनी को विक्रय
15. दिवाला सम्बन्धी लेखे
16. आयगत एवं पूंजीगत व्यय
17. कम्प्यूटरीकृत लेखांकन पद्धति
18. लेखांकन के आधार एवं प्रक्रिया

• लघु उत्तरीय एवं वास्तुनिष्ठ प्रशन
• विभिन्न विश्वविद्यालयों के परीक्षा प्रश्न-पत्र