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वाणिज्य व व्यवस्थापन

Financial Accounting and Costing II

FYBCom (Sem II)

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Rs.130.00

  1. Accounting Standards : 1.1 Introduction, 1.2 AS-1- Disclosure of Accounting Policies, 1.3 AS-6 – Depreciation Accounting, 1.4 AS-10 – Accounting for Fixed Assets, 1.5 Distinguish between AS & IFRS, • Exercises.
  2. Accounting for Investment : 2.1 Accounting for Investments, 2.2 Fixed Income Bearing Scrips, 2.3 Investment Account, 2.4 Format of Investment Account, 2.5 Cum – Interest and Ex-Interest Transactions, • Exercises.
  3. Accounting for Branches : 3.1. Meaning, 3.2. Types of Branches, 3.3. Accounting Methods, • Exercises.
  4. Departmental Accounts : 4.0 Departments Meaning, 4.1 Need for Department of Accounts, 4.2 Departmental Accounts, 4.3 Inter-Departmental Transfers, • Exercises.
  5. Consignment Accounting : 5.1 Meaning of Consignment, 5.2 Features of consignment, 5.3 Distinction between Consignment and Sale, 5.4 Documents related to Consignment, 5.5 Terms used in consignment Transactions, 5.6 Recurring and Non-Recurring Expenses, 5.7 Valuation of Stock on consignment, 5.8 Loss of Goods on Consignment, 5.9 Invoice price and Loading, 5.10 Accounting for Consignment in the Books of Consignor, 5.11 Accounting for Consignment in the Books of Consignee, • Exercises.
  6. Materials : 6.1 Elementary Study of Accounting Standards (AS 2), 6.2 Meaning of Material and Material Control, 6.3 Procedure and Documentation of Purchasing and Store Keeping, 6.4 Documents used in stores/ Stores accounting, 6.5 Methods of Pricing Material Issued, 6.6 Fixation of stock levels, 6.7 Economic order quantity (EOQ), • Exercises.

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