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Ranchi University, Jharkhand, General Semester 2, Financial Accounting-II Syllabus
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Unit - 1 Inland Branch Accounting
Unit 1
Inland Branch Accounting
1.1 Meaning
1.2 Objectives of Branch Accounting
1.3 Types of Branches
1.4 Accounting records of Branches in the books of Head Office debtors method final account method stock and debtors method
1.5 Wholesale Branch accounting
1.6 Independent branches conceptaccounting treatment important adjustment entries and preparation of consolidated profit and loss account and balance sheet
1.7 Departmental Accounting Concept
1.8 Advantages of Departmental Accounting
1.9 Difference between Branches and Departments
1.10 Allocation of Expense and unallocated expenses
1.11 Inter departmental transactions
1.12 Valuation of unsold stock
1.13 Accounting treatment with a Final account method and b Statement form method
Unit 1
Inland Branch Accounting
1.1 Meaning
1.2 Objectives of Branch Accounting
1.3 Types of Branches
1.4 Accounting records of Branches in the books of Head Office debtors method final account method stock and debtors method
1.5 Wholesale Branch accounting
1.6 Independent branches conceptaccounting treatment important adjustment entries and preparation of consolidated profit and loss account and balance sheet
1.7 Departmental Accounting Concept
1.8 Advantages of Departmental Accounting
1.9 Difference between Branches and Departments
1.10 Allocation of Expense and unallocated expenses
1.11 Inter departmental transactions
1.12 Valuation of unsold stock
1.13 Accounting treatment with a Final account method and b Statement form method
Unit - 2 Consignment Accounting
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit 2
Consignment Accounting
2.1 Meaning
2.2 Sale and Consignment
2.3 Consignment Accounting different types of commission including overriding commission
2.4 Valuation of unsold stock and wastage of stock
2.5 Joint venture Accounting Joint Venture Meaning definitions characteristics advantages
2.6 Differences with consignment and partnership
2.7 Accounting treatment A when only one coventure maintains books of accounts B when all coventure maintain books of accounts C when joint bank account is maintains
Unit - 3 Depreciation
Unit 3
Depreciation
3.1 The nature of depreciation
3.2 The accounting concept of depreciation
3.3 Factors in the measurement of depreciation
3.4 Methods of computing depreciation straight line method and diminishing balance method
3.5 Disposal of depreciable assets – change of method
3.6 Salient features of Accounting Standard AS 6 ICAI
Unit 3
Depreciation
3.1 The nature of depreciation
3.2 The accounting concept of depreciation
3.3 Factors in the measurement of depreciation
3.4 Methods of computing depreciation straight line method and diminishing balance method
3.5 Disposal of depreciable assets – change of method
3.6 Salient features of Accounting Standard AS 6 ICAI
Unit 3
Depreciation
3.1 The nature of depreciation
3.2 The accounting concept of depreciation
3.3 Factors in the measurement of depreciation
3.4 Methods of computing depreciation straight line method and diminishing balance method
3.5 Disposal of depreciable assets – change of method
3.6 Salient features of Accounting Standard AS 6 ICAI
Unit 3
Depreciation
3.1 The nature of depreciation
3.2 The accounting concept of depreciation
3.3 Factors in the measurement of depreciation
3.4 Methods of computing depreciation straight line method and diminishing balance method
3.5 Disposal of depreciable assets – change of method
3.6 Salient features of Accounting Standard AS 6 ICAI
Unit - 4 Insolvency Accounting
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
Unit 4
Insolvency Accounting
4.1 Meaning of Insolvency
4.2 Insolvency Laws and their Rules
4.3 Comparative study of P.T.A. And P.I.A
4.4 Difference between Balance Sheet and Statement of Affairs
4.5 Difference between Profit and Loss account and Deficiency Account
4.6 Insolvency accounting as per P.T.A and P.I.A rule including Omission of items from records
4.7 Accounting from Incomplete records Meaning
4.8 Advantages
4.9 Disadvantages
4.10 Difference between Single entry system and Double entry system
4.11 Accounting including Conversion of Single entry System into Double Entry System
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