The University of Burdwan, West Bengal, General Semester 1, Financial Accounting Syllabus

Financial Accounting Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus
Get access to 100s of MCQs, Question banks, notes and videos as per your syllabus.
Try Now for free

Unit - 1 Theoretical Framework

1.1 The nature of financial accounting principles– Basic concepts and conventions entity money measurement going concern cost realization accruals periodicity consistency prudence conservatism materiality and full disclosures.

Unit - 2 Single Entry,Sectional and Self balancing ledger

2.1 aSingle Entry Distinction between Single Entry System and Double Entry System Defects of Single Entry System Preparation of Accounts from Incomplete Records

2.2 b Sectional and Self balancing ledger Concept of sectional balancing preparation of control accounts. Self balancing Ledger advantages Recording process preparation of Adjustment accounts.

Unit - 3 Consignment Accounting

3.1 Consignment Accounting

3.2 Accounting for sale on approval

Unit - 4 Insurance Claim for Loss of Stock

4.1 Loss of stock Physical ownership concept concept of underinsurance and average clause computation of claim – with price change consideration of unusual selling line price reduction etc.

Unit - 5 Partnership Accounts-I

5.1 PL Appropriation account Capital Current account Guarantee – by firm by partner and both correction of appropriation items with retrospective effect.

5.2 Change in constitution of firm – change in PS ratio admission retirement and retirement cum admission – treatment of Goodwill revaluation of assets liabilities withwithout alteration of books treatment of reserve and adjustment relating to capital treatment of Joint Life Policy Death of a partner

Download GEN Sem 1 syllabus pdf
Get access to 100s of MCQs, Question banks, notes and videos as per your syllabus.
Try Now for free
Other Subjects of Semester-1-
English
Business management
Environmental studies
Popular posts
Top 10 jobs in BCom
Fayol's 14 principles of management
How to perform SWOT analysis
What are types of leadership styles
What is balance of payment
Share  
Link Copied
More than 1 Million students use Goseeko! Join them to feel the power of smart learning.
Spot anything incorrect? Contact us