Financial Accountancy Bangalore University 1st Semester NEP Notes

26/12/2021 1 By indiafreenotes
Unit 1 Introduction to Accountancy {Book}
Accountancy Introduction, Meaning, Definition of Accounting VIEW VIEW
Uses & Users of Accounting VIEW
Accounting Principles VIEW
Accounting process VIEW
Types of Reconciliation (Concepts) VIEW VIEW
Recognition of Capital & Revenue VIEW
Problems on Accounting Equation (Operating in Spreadsheet) VIEW


Unit 2 Consignment Accounts {Book}
Consignment Accounts Introduction, Meaning of Consignment VIEW
Consignment Vs Sales VIEW
Proforma Invoice, Accounts Sales, Types Commission VIEW
Accounting for Consignment Transactions & Events in the books of Consignor only VIEW
Treatment of Normal & Abnormal Loss VIEW
Valuation of Closing Stock VIEW
Goods sent at Cost Price VIEW
Goods sent at Invoice Price VIEW


Unit 3 Accounting for Branches {Book}
Introduction, Meaning, Objectives, Types of Branches VIEW VIEW
Meaning and features of Branches VIEW
Meaning and features of Dependent Branches VIEW
Independent Branches, Foreign Branches VIEW
Methods of Maintaining books of Accounts by Head office VIEW
Meaning & Feature of Debtor system, stock & Debtor system VIEW
Wholesale branch system and Final Account system VIEW
Supply of Goods at Cost Price VIEW
Supply of Goods at Invoice Price VIEW
Problems on preparation of Dependent Branch A/c in the books of Head Office under Debtor system only VIEW


Unit 4 Leasing & Hire Purchase {Book}
Leasing, Elements of lease, Major Components of Lease Agreement, VIEW
Types of Leasing VIEW
Leasing Financial institution in India. (Theory) VIEW
Meaning of Hire Purchase and Instalment Purchase System difference between Hire Purchase and Instalment Purchase VIEW VIEW
Important Definitions: Hire Purchase Agreement VIEW
Hire Purchase Price VIEW
Hire Purchase Charges VIEW
Net Hire Purchase Price VIEW
Cash Price, Net Cash Price VIEW
Calculation of Interest VIEW
Calculation of Cash Price VIEW
Journal Entries and Ledger Accounts in the books of Hire Purchaser (Asset Accrual Method only). VIEW


Unit 5 Emerging Trends in Accounting {Book}
Digital Transformation of Accounting VIEW
Big Data Analytics in Accounting VIEW
Accounting through Cloud Computing VIEW
Green Accounting VIEW VIEW
Human Resource Accounting VIEW
Inflation Accounting VIEW
Database Accounting VIEW