Specialised Accounting

Salient Features

• The book has been published strictly according to the New Syllabus of BBA Semester-IV Curriculum.
• For a thorough grasp of the subject of accounting, adequate practice in the working out of numerical problems is essential, therefore a wide variety of carefully selected, adapted and designed problems with complete solutions and detailed workings and notes have been given in the book.
• Illustrations and Questions for exercise have been taken from the examination papers of various universities.

Specialised Accounting Syllabus For B.B.A. Semester IVth Semester of Various Universities of Uttar Pradesh

• Unit-I : Accounting of Non-trading Institutions, Joint Venture and Consignment.
• Unit-II : Accounts of Banking Companies and General Insurance Companies.
• Unit-III : Department Account and Branch Account. Accounts related to Hire Purchase and Installment Payment Transactions, Royalty Accounts.
• Unit-IV : Partnership Accounts : Final Account, Reconstitution of Partnership Firms : Admission, Retirement and Death of a Partner, Dissolution of Partnership (Excluding Insolvency of Partner)

Specialised Accounting Contents :-

1. Accounting Principles : Concepts And Conventions
2. Accounting Standards (Indian & International)
3. Accounting For Price Level Changes (As-6)
4. Accounting Of Non-Trading Institutions
5. Joint Venture Accounts
6. Consignment Accounts
7. Accounts Of Banking Companies
8. Accounts Of General Insurance Companies
9. Departmental Accounts
10. Branch Accounts
11. Hire-Purchase System
12. Instalment Payment System
13. Royalty Accounts
14. Partnership Accounts (Preliminary & Final Accounts)
15. Partnership Accounts : Admission Of A New Partner
16. Partnership Accounts : Retirement Of A Partner
17. Partnership Accounts : Death Of A Partner
18. Dissolution Of Partnership—I
19. Dissolution Of Partnership—II
    Objective And Short Answer Type Questions