Well the Savitribai Phule Pune University formerly the University of Pune, is a university in Pune in western India, founded in 1948.

F.Y.B.Com
New Syllabus from June 2008]

Financial Accounting

Unit Term -I
I Introduction :
Meaning and scope of Accounting: Need, development and definition of accounting, Branches of accounting, Accounting Standards in India, Concepts, Objectives, Benefits, Overview of Accounting Standards in India, Study of AS 1
II Reconstitution of Partnership Firms: Admission of a Partner, Retirement and death of a partner including treatment of goodwill.
III Accounting for Partnership Firms: Dissolution of partnership firms including piecemeal distribution of
assets.
IV Advanced Issues in Partnership Accounts -Amalgamation of Partnership Firms -Conversion of a Partnership Firm into a Limited Company:
V Final Accounts of Co-operative Societies [Credit Co-op Societies and Consumers Co-op Societies only], Allocation of profit as per Maharashtra Co-op Societies’ Act, Final accounts of Credit Co-op. Society and Consumers Co-op. Society.
TOTAL
Unit Term -II
VI Accounts of Not for-Profit Organization & Accounts Of Professionals:
A. Meaning of not for Profit Organisation, Preparation of an Income And Expenditure Account, and Balance Sheet from Receipts and Payment Account-Preparation of a Receipts and Payment Account from an Income And Expenditure Account. B. Accounts of a Professional firm like Doctors, Chartered Accountants,
Architects etc.
VII Royalty Accounts [excluding sub-lease]: Royalty, Minimum Rent, Short Workings, Recoupment Of Short Working, Lapse Of Short Working. Journal Entries and Ledger Accounts in the Books of Landlord And Lessee.
VIII Consignment Accounts Introduction-Entries in the Books of the Consignor and Consignee. Cost Price Method, Invoice Price Method.
IX Hire Purchase and Instalment System:[Excluding H.P.Trading] Basic Concepts and Distinction, Calculation Of Interest And Cash Price, Journal Entries And Ledger Accounts in The Books of Purchaser And Seller.
X Accounting in Computerised Environment: An overview of computerized accounting system -Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.



Address:

Savitribai Phule Pune University
Pune University Rd,
Ganeshkhind, Pune, Maharashtra 411007
Phone: 020 2569 6064

Attached Files

Syllabus Of FYBCOM Pune University.pdf (262.1 KB, 87 views)