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Financial Accounting - वित्तीय लेखांकन

Exam Preparation for Financial Accounting - वित्तीय लेखांकन: This model paper is designed for graduation students as per the ... Show more

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Model Question Paper

Financial Accounting – वित्तीय लेखांकन

Key Features | मुख्य विशेषताएँ

Bilingual Model Paper | द्विभाषी मॉडल पेपर
Enough MCQ for Practice | अभ्यास के लिए पर्याप्त MCQ
Exam Practice Paper with Mock Tests | मॉक टेस्ट के साथ परीक्षा अभ्यास पत्र
Latest Syllabus as per NEP | NEP के अनुसार नवीनतम पाठ्यक्रम
Designed by Experts | विशेषज्ञों द्वारा तैयार किया गया

The given MCQs cover only 10% of the syllabus | दिए गए बहुविकल्पीय प्रश्न केवल 10% पाठ्यक्रम को कवर करते हैं।

To cover 100% of the syllabus with summaries, upgrade to our Advanced Model Paper.| पूरा सिलेबस और सारांश कवर करने के लिए हमारा एडवांस मॉडल पेपर जॉइन करें। Join Advanced Model Paper

Program Class: Certificate/ B.COM.		Year: First		Semester: Second
Subject: Commerce
Course Title: Financial Accounting
Course outcomes: The objective of this paper is to help students to acquire conceptual knowledge of fundamentals of accounting and to impart skills for recording various kinds of business transactions.
Credits: 4			Core Compulsory / Elective: Compulsory
Max. Marks: -25+75			Min. Passing Marks: 33
Unit	Topics
I	Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father of Accountancy in India. Nature and scope of Accounting, Generally Accepted Accounting Principles: Concepts and Conventions, Indian and International Accounting Standards. Accounting Mechanics: Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet, Concept of Income and its Measurement.
II	Royalty Accounts – Accounting Records for Royalty in the books of Landlords and Lessee, Recoupment of Shortworking, Sub – lease, Short working Reserve Account, Nazarana. Hire Purchase Account – Accounting Records in the Books of Hire Purchaser and Vendor, Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense Account, Payment of Premium, Default in Payment and Partial Returns of Goods. Installment Payment System – Difference between Hire Purchase and Installment Payment System. Accounting Records in the book of Purchaser &Vendor, Interest suspense account.
III	Departmental Accounts – Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Final Accounts of Non Corporate Departmental Business, Allocation of Indirect Expenses. Branch Accounts – Meaning and Objectives of Branch Account, Importance and Advantages, Classification of Branches, Accounting of Branch Accounts under various Methods.
IV	Insolvency Accounts- Meaning, Circumstances of Insolvency, Procedure of Declaring Insolvency, Preparation of Statement of Affairs and Deficiency Account. Voyage Accounts – Meaning & Preparation of Voyage Accounts.