I B.COM- II SEMESTER C202 ñ PAPER : FINANCIAL ACCOUNTING II
CHAPTER I : Bills of Exchange :(Excluding accommodation bills) 10 Hrs CHAPTER II : Accounting from incomplete records: 10 Hrs Meaning, merits and limitations of Single Entry System. Analytical method of calculation of profit- conversion into double entry system only. CHAPTER III: Consignment Accounts: 10 Hrs Meaning ñ Valuation of Consignment Stock and Abnormal Loss (including higher invoicing) Journal entries and Ledger accounts in the books of Consignor and Consignee (memorandum method excluded). CHAPTER IV: Fire Insurance Claims: (Excluding average clause) .Problems on loss of stock only.
10 Hrs CHAPTER V: Hire Purchase System: 10 Hrs Entries and Ledger accounts in the books of Hire Purchaser and Hire Vendor (including problems on full and partial re- acquisition.) CHAPTER VI: Installment System : 10 Hrs Entries and Ledger accounts in the books of Purchaser and Seller.
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CHAPTER I : Bills of Exchange :(Excluding accommodation bills) 10 Hrs CHAPTER II : Accounting from incomplete records: 10 Hrs Meaning, merits and limitations of Single Entry System. Analytical method of calculation of profit- conversion into double entry system only. CHAPTER III: Consignment Accounts: 10 Hrs Meaning ñ Valuation of Consignment Stock and Abnormal Loss (including higher invoicing) Journal entries and Ledger accounts in the books of Consignor and Consignee (memorandum method excluded). CHAPTER IV: Fire Insurance Claims: (Excluding average clause) .Problems on loss of stock only.
10 Hrs CHAPTER V: Hire Purchase System: 10 Hrs Entries and Ledger accounts in the books of Hire Purchaser and Hire Vendor (including problems on full and partial re- acquisition.) CHAPTER VI: Installment System : 10 Hrs Entries and Ledger accounts in the books of Purchaser and Seller.
Click here to download syllabus
For more details click here or visit http://www.mangaloreuniversity.ac.in