| July 3rd, 2018 05:53 PM | |
| Srikanth.R | I want I year BBM notes of Business environment. |
| March 21st, 2017 11:47 AM | |
| Sharath.aca101@gmail.com | Sir I want b.com notes 2nd semi English, FA2,QA2.plz send me urgency. |
| March 6th, 2017 02:33 PM | |
| Unregistered | Re: Tumkur University Notes I want the notes/ syllabus of Financial Accounting-I of B.Com I Sem of Tumkur University so can you provide me? |
| March 6th, 2017 02:25 PM | |
| Unregistered | Re: Tumkur University Notes I want the notes/ syllabus of Financial Accounting-I of B.Com I Sem of Tumkur University so can you provide me? |
| May 20th, 2015 11:12 AM | |
| Nitin Sharma | Tumkur University Notes Can you tell me the process to download the Lecture notes of Financial Accounting − II for Semester-II of First Year B.Com course in Tumkur University? Do I need to pay some fee to download the Lecture notes of Financial Accounting − II for Semester-II of First Year B.Com course in Tumkur University? Ok, I am providing you the syllabus of Financial Accounting-I of B.Com I Sem of Tumkur University. Tumkur University B.Com I Sem Financial Accounting-I syllabus OBJECTIVE: To familiarizes the students with basic concepts of Accounts, Application & skills in different areas. Unit: I ACCOUNTING STANDARD Meaning, objectives and significance. Authorities to issue accounting standards – Listing of Indian accounting standards and International accounting standards. Unit: II ACCOUNTING FOR CONSIGNMENT Meaning of Consignment, Consignor and Consignee, Differences between consignment and sale, and invoice and Account sales, commission, Del credere commission, over-riding commission, consignment of goods at cost price and Invoice price, valuation of unsold stock, Treatment of normal and abnormal loss. Journal entries and ledger accounts in the books of both the parties. Unit: III ACCOUNTING FOR JOINT VENTURES Meaning, features, differences between Joint venture and consignment, and Joint venture and partnership, Methods of recording Joint venture transactions: a. When separate set of books are not maintained. b. When separate set of books are maintained. Journal and Ledger accounts is the books of Co-ventures. Unit: IV HIRE PURCHASE SYSTEM Introduction, Meaning of hire purchase agreement, hire purchase price, cash price, Hire purchaser, Hire seller. Calculation of interest-when both the cash price and the rate of interest are given—when cash price is not given but rate of interest is given, when both cash price and the rate of interest is given cash price and the rate of interest is not given. Calculation of cash price and installment amount, Journal entries and ledger accounts in the books of hire purchaser (asset accrual method only) (excluding default and repossession). Unit: V INSTALLMENT PURCHASE SYSTEM Introduction, Meaning of installment purchase system, differences between hire purchase system and installment purchase system. Journal entries and ledger accounts in the books of installment buyer (interest suspense method only) Unit: VI AMALGAMATION OF FIRMS Meaning, objectives, treatment of assets and liabilities not taken over, and Unrecorded.—Journal entries and ledger accounts in the books of amalgamating firms. Opening journal entries in the books of New firm and amalgamated Balance sheet. SKILL DEVELOPMENT 1. Drafting of amalgamation conditions in a given situation. 2. Calculation of PC under different method. 3. Collection and recording of Hire Purchase agreement. 4. Ascertainment of interest and cash price under hire purchase System. 5. Make a list of important accounting standards. BOOKS FOR REFERENCE 6. Financial Accounting : Jain & Narang 7. Financial Accounting: B.S. Raman 8. Financial Accounting: Anil Kumar, Rajesh, Mariyappa 9. Financial Accounting—I: R.Srinivas Putti, H.R. Appannaiah and P.N. Reddy. 10. Introduction to Accounting: P.C. Thulasian 11. Advanced accounting: R.L. Gupta & M.Radaswamy 12. Financial Accounting: B.R. Ananthan, R.Srinivas Putty, H.R. Appaniaiah. Contact- Tumkur University Vishwavidyanilaya Karyalaya, B.H Road, Tumakuru, Karnataka 572103 |
