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B.COM. (GENERAL) DEGREE COURSE (I YEAR)
FINANCIAL ACCOUNTING
Paper: 101
Max Marks = 70T + 30P
PPW: 6 (5+1) Hrs
Exam Duration: 3 Hrs
Objectives:
1. To make the students acquire the conceptual knowledge of accounting
2. To equip the students with the knowledge of accounting process and preparation
of final accounts
3. To develop the skills of recording financial transactions and preparation of
reports using computers.
UNIT-I: Introduction to Accounting:
Need for Accounting – definition, features, objectives, functions, systems
and bases and scope of accounting - Book keeping and Accounting -
Branches of Accounting -
Advantages and limitations
- Basic
terminology used - Accounting concepts and conventions.
Accounting Process – Accounting cycle - Accounting equation -
Classification of accounts - Rules of double entry book keeping –
Identification of financial transactions - Journalizing – Posting to Ledgers -
Balancing of Ledger Accounts.
Computer lab work: Computerized Accounting: Meaning and Features -
Advantages and disadvantages - Creating of an organization - Grouping of
accounts – Creation of accounts – Creation of inventory - Creation of stock
groups, stock categories, units of measurement, stock items - Entering of
financial transactions - Types of vouchers - Voucher entry - Editing and
deleting of vouchers - Voucher numbering - Customization of vouchers.
UNIT - II: Subsidiary Books and Bank Reconciliation Statement:
Sub Division of Journal: Preparation of Subsidiary Books including different
types of cashbooks: Simple cashbook, cashbook with cash and discount
columns, cashbook with cash, discount and bank columns, cashbook with
cash and bank columns and petty cash book.
Computer lab work: Preparation of sales register, purchase register, journal
proper, debit note register, credit note register and different cash books
including interest and discount transactions using computers.
Bank Reconciliation Statement: Need - Reasons for difference between cash
book and pass book balances - Problems on favorable and over draft balances
- Ascertainment of correct cash book balance.
Computer lab work: Preparation of bank reconciliation statement, using
computers.
UNIT-III: Trial Balance, Final Accounts; Errors and Rectification:
Trial Balance: Meaning, objectives, methods of preparation - Final
Accounts: Meaning, features, uses and preparation of Manufacturing, Trading
Account, Profit & Loss Account and Balance Sheet - Adjusting and Closing
entries.
Page 4
4
Computer lab work: Preparation of trial balance, trading, profit and loss
account, processing of year ending and closing the books, adjusting and
closing entries and balance sheet using computers.
Errors and their Rectification: Types of Errors - Rectification before and
after preparations of final Accounts - Suspense Account - Effect of Errors
on Profit.
Computer lab work: Rectification of errors, using computers.
UNIT IV: Consignment and Joint Ventures:
Consignment: Features, terms used, proforma invoice - Account sale -
Delcredere commission - Accounting treatment in the books of the
consignor and the consignee - Valuation of consignment stock - Normal and
abnormal loss - Invoice of goods at a price higher than the cost price.
Joint ventures: Features, difference between joint venture and consignment -
Accounting Procedure – Methods of keeping records for joint venture
accounts - Method of recording in co ventures books - Separate set of books
method.
UNIT V: Depreciation - Provisions and Reserves:
Depreciation: Meaning – Causes - Objects of providing for depreciation -
Factors affecting depreciation - Accounting Treatment - Methods of
providing depreciation: Straight line method - Diminishing Balance
Method.

Osmania University B.Com (General) syllabus

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