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Financial Accounting (Sem-I) Hons.
Financial Accounting (Sem-I) Hons.

Title: Financial Accounting (Sem-I) Hons.

Class: B Com-I

Board: UTKAL - Uttarakhand Board

Edition: 2018

Authors: Dr. M. R. Bansal, R K Mittal



Contents

Semester-1

unit I- Theoretical Framework and Accounting process

1. Meaning and Scope of Accounting

2. Accounting Principles

3. Double entry System and acconting Equation

4. Recording of Business Transactions (Journal, Ledger and Trial Balance)

 

Unit II: Business Income

5. Depreciation Accounting

6. Inventory Accounting

7. Capital and Revenue Items (Including Measurement of Business Income)

 

Unit III: Final Accounts

8. Final Accounts with Adjustments

 Unit IV: Acconting for hire Purchase and Instalment Systems

9. Lease Accounting

10. Hire Purchase and Instalment payment system

11. Departmental Accounting

12. Branch Accounting

 

Unit V: Accounting for partnership Firm

13. Partnership Accounts- Distribution of Profits

14. Partnership Accounts- Admission of a Partner

15. Partnership Accounts- Retirement or Death of a Partner

16. Partnership Accounts- Dissolution, Insolvency, Piecemeal Distribution and Sale of firm to a company