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    B. Com. Semester II Financial Accounting II - Syllabus

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    Shubham Shubbhu
    The document outlines the syllabus for the Financial Accounting II course for the second semester of a B. Com. degree. It includes 4 units that will be covered: 1) Sectional Balancing System, 2) Accounts of Non-Trading Institutions, 3) Special Accounting Areas such as joint ventures, branches, hire purchase, and installment systems, and 4) Partnership Accounts including formation, operations, changes to partnership, and dissolution. It also lists 5 recommended textbooks for the course.

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    B. Com. Semester II Financial Accounting II - Syllabus

    Uploaded by

    Shubham Shubbhu
    969 views1 page
    The document outlines the syllabus for the Financial Accounting II course for the second semester of a B. Com. degree. It includes 4 units that will be covered: 1) Sectional Balancing System, 2) Accounts of Non-Trading Institutions, 3) Special Accounting Areas such as joint ventures, branches, hire purchase, and installment systems, and 4) Partnership Accounts including formation, operations, changes to partnership, and dissolution. It also lists 5 recommended textbooks for the course.

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    The document outlines the syllabus for the Financial Accounting II course for the second semester of a B. Com. degree. It includes 4 units that will be covered: 1) Sectional Balancing System, 2) Accounts of Non-Trading Institutions, 3) Special Accounting Areas such as joint ventures, branches, hire purchase, and installment systems, and 4) Partnership Accounts including formation, operations, changes to partnership, and dissolution. It also lists 5 recommended textbooks for the course.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    969 views1 page

    B. Com. Semester II Financial Accounting II - Syllabus

    Uploaded by

    Shubham Shubbhu
    The document outlines the syllabus for the Financial Accounting II course for the second semester of a B. Com. degree. It includes 4 units that will be covered: 1) Sectional Balancing System, 2) Accounts of Non-Trading Institutions, 3) Special Accounting Areas such as joint ventures, branches, hire purchase, and installment systems, and 4) Partnership Accounts including formation, operations, changes to partnership, and dissolution. It also lists 5 recommended textbooks for the course.

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    B. Com.

    Semester II

    Financial Accounting II - Syllabus


    Unit Title Details of Topic
    I Sectional Balancing Self balancing system including rectification errors
    System
    II Non – Trading Accounts of Non – Trading Institutions
    Institutions
    Consignment Accounts: Important terms; Accounting
    records; Valuation of unsold stock; Conversion of
    consignment into branch
    III Special Accounting Joint Venture Accounts: Meaning of joint venture; Joint
    Areas venture and partnership; Accounting records
    Branch Accounts: Dependent branch; Debtors system, stock
    and debtor system; Final accounts system; Wholesale branch;
    Independent branch; Foreign Branch
    Hire-purchase & installment purchase system:Meaning of
    Hire-purchase contract; Legal provisions regarding hire-
    purchase contract; Accounting records for goods of
    substantial sale values; Accounting records for goods of small
    values; Installment purchase system; After sales service.

    Essential characteristics of partnership; Partnership Deed;


    Final Accounts; Adjustment after closing the accounts; Fixed
    IV Partnership Accounts and fluctuating capital; Goodwill; Joint Life Policy; Change
    in Profit Sharing Ratio
    Reconstitution of a partnership firm- Admission of a partner,
    Retirement of a partner’ Death of a partner; Amalgamation of
    partnership firms; Dissolution of a partnership firm;- Modes
    of dissolution of a firm; Accounting entries; Insolvency of
    Partners; Sale of a firm to a company; Gradual realisation of
    assets and piecemeal distribution

    Books Recommended:

    1. Anthony, RN. and Reece. J.S.: Accounting Principles: Richard Irwin Inc.
    2. Gupta. R.L.and Radhaswamy. M: Financial Accounting; Sultan Chand and Sons, New
    Delhi.
    3. Monga J.R., Ahuja Girish, and Sehgal Ashok: Financial Accounting; Mayur Paper Back.
    Nokia.
    4. Shukla. M.C., Grewal T.S., and Gupta, S.C.: Advanced Accounts: S. Chand & Co. New
    Delhi.
    5. Compendium of Statement and Standards of Accounting : The Institute of Chartered
    Accountants of India, New Delhi.

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