Financial Accounting Bangalore City University B.Com SEP 2024-25 1st Semester Notes
by | Unit 1 [Book] | |
| Accounting, Meaning, Scope, Objectives, Importance and Functions | VIEW |
| Terminologies used in accounting | VIEW |
| Users of Accounting Information | VIEW |
| Accounting Process | VIEW |
| Cash basis and Accrual basis of accounting | VIEW |
| Branches of Accounting | VIEW |
| Principles of Accounting | VIEW |
| Accounting Concepts and Accounting Conventions | VIEW |
| Accounting Standards, Meaning, Objectives, Functions, Need | VIEW |
| Indian Accounting Standards (Ind AS), Meaning, Definition, Need, Objectives | VIEW |
| Accounting Equations | VIEW |
| Problems on Accounting Equations | VIEW |
| Unit 2 [Book] | |
| Accounts from Incomplete Records/Single Entry System -Meaning, Features, Merits & Demerits | VIEW |
| Conversion into Double Entry System, Need for Conversion | VIEW |
| Preparation of Statement of Affairs | VIEW |
| Cashbook | VIEW |
| Memorandum Trading Account | VIEW |
| Total Debtors Account | VIEW |
| Total Creditors Account | VIEW |
| Bills Receivable Account and Bills Payable Account | VIEW |
| Trading | VIEW |
| Profit & Loss | VIEW |
| Balance Sheet | VIEW |
| Unit 3 [Book] | |
| Consignee | VIEW |
| Account Sales | VIEW |
| Proforma Invoice | VIEW |
| Goods Invoiced at Cost Price | VIEW |
| Goods Invoiced at Selling Price | VIEW |
| Accounting for Normal & Abnormal Loss | VIEW |
| Valuation of Stock | VIEW |
| Passing of Journal Entries Preparation of Ledger Accounts in the Books of Consignor and Consignee | VIEW |
| Unit 4 [Book] | |
| Meaning of Hire Purchase and Installment Purchase System | VIEW |
| Difference between Hire Purchase and Installment Purchase | VIEW |
| Hire Purchase Agreement | VIEW |
| Hire Purchase Price | VIEW |
| Hire Purchase Charges | VIEW |
| Cash Price | VIEW |
| Calculation of Cash Price | VIEW |
| Calculation of Interest | VIEW |
| Journal Entries and Ledger Accounts in the books of Hire Purchaser only | VIEW |
| Unit 5 [Book] | |
| Meaning, Objectives and Advantages of Branch Accounting | VIEW |
| Meaning and Features of Dependent Branches | VIEW |
| Meaning and Features of Independent Branches | VIEW |
| Meaning and Features of Foreign Branches | VIEW |
| Methods of maintaining Books of Accounts by the Head Office | VIEW |
| Debtors System only when the Goods are sent at Cost Price | VIEW |
| Goods are sent at Invoice Price | VIEW |
| Ascertainment of Profit or Loss of Branch under Debtors System | VIEW |