B.Com 1st Year Financial Accounting Notes PDF Study Material Download
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Table of Contents
Financial Accounting
Financial Accounting (Book Code : C-103)
Unit – I Meaning and Scope of Accounting : Need, development and definition of accounting; Bookkeeping and accounting; Persons interested in accounting; Disclosures; Branches of accounting; Objectives of accounting.
Unit – II Accounting Principles: International accounting standards (only outlines); Accounting principles; Accounting standards in India.
Unit – III Accounting Transactions: Accounting cycle; Journal; Rules of debit and credit; Compound journal entry; Opening entry; Relationship between journal and ledger; Rules regarding posting; Trial balance; Sub-division of journal.
Unit- IV Capital and Revenue: Classification of income;Classification of expenditure;Clasification of receipts.
Unit – V Final accounts; Manufacturing account; Trading account; Profit & loss account; Balance sheet; Adjustment entries.
Unit – VI Insolvency accounts-Individual & partnership firm.
Unit – VII Branch Accounts: Dependent branch; Debtors system, Stock and debtor system; Final accounts system; Wholesale branch; Independent branch; Foreign branch.
Unit – VIII Hire- Purchase And installment purchase system; Meaning of hire-purchase contract; Legal provision regarding hire-purchase contract; Accounting records for goods of substantial sale values and accounting records for goods of small values; Instalment purchase system; After sales service.
Unit – IX Royalties Account.
Unit – X Partnership Accounts: Essential characteristics of partnership; Partnership deed; final accounts; Adjustments after closing the accounts; fixed 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; Sales of firm to a company;Gradual realization of assets and piecemeal distribution.
BCOM 1st Year Financial Accounting Short Question With Answer
BCOM 1st Year Meaning And Scope Of Accounting Short Question Answer Notes
Accounting Principles BCOM 1st Year Long Question Answer Study Notes
Accounting Transactions BCOM 1st Year Short Question Answer Study Notes
BCOM 1st Year Accounting Transactions And All Entry Question Answer Notes
BCOM 1st Year Capital And Revenue Classification Of Income Study Material Notes
BCOM 1st Year Capital And Revenue Classification Of Receipts Study Material Notes
BCOM 1st Year Final Accounts Manufacturing Account Short Question Answer Notes
BCOM 1st Year Final Accounts Manufacturing Account Long Question Answer Study Material Notes
Insolvency Accounts Individual And Partnership Firm BCOM 1st Year Short Question Answer Study Notes
Insolvency Accounts Individual And Partnership Firm BCOM 1st Year Long Question Answer Notes
BCOM 1st Year Branch Account Short Question Answer Study Material Notes
BCOM 1st Year Hire Purchase And Instalment Purchase System Short Question Answer Study Notes
BCOM 1st Year Hire Purchase And Instalment Purchase System Long Question Answer Study Notes
BCOM 1st Year Royalties Accounts Short Question Answer Study Material Notes
BCOM 1st Year Royalties Accounts Long Question Answer Study Material Notes
BCOM 1st Year Partnership Account Short Question Answer Study Material Notes
BCOM 1st Year Partnership Account Long Question Answer Study Material Notes
BCOM 1st Year Financial Accounting
Mock Papers
Mock Paper I Short Question Answer Financial Accounting
BCOM 1st Year Mock Paper II Short Question Answer
B.Com Ist Year Foreign Trade And Economic Growth Question Answer Notes
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