Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Cost Accounting Bangalore University B.COM 4th Semester NEP Notes

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Unit 1 introduction to Cost Accounting [Book]
Introduction, Meaning and Definitions of Cost, Costing and Cost Accounting VIEW
Need and Objective of Cost Accounting VIEW
Distinctions between Financial Accounting and Cost Accounting VIEW
Advantages and Limitations of Cost Accounting VIEW
Classification of Cost VIEW
Material Cost, Labor Cost VIEW
Overhead VIEW VIEW
Important terminologies: Cost Unit, Cost Center VIEW
Direct Cost, Indirect Cost, Prime Cost, Production Cost, Administration Cost, Selling and Distribution Cost, Fixed Cost, Variable Cost, Semi-variable Cost, Period Cost, Product Cost, Explicit Cost, Implicit Cost, Historical Cost, Current Cost, Future or Predetermined Cost, Opportunity Cost VIEW
Installation of Cost Accounting System VIEW
Features of good cost accounting system VIEW
Precautions for installing effective cost accounting system VIEW
Challenges in installing effective cost accounting system VIEW

 

Unit 2 Cost Sheet, Tenders & Quotations [Book]
Introduction, Meaning, Objectives and Contents of Cost Sheet VIEW
Problem on Preparation of Cost Sheet VIEW
Meaning of Tender & Quotation VIEW
Bases for preparation of Tenders & Quotations VIEW
Problems on preparation of Statement of Tender & Quotations, E-Tenders

 

Unit 3 Material Costing [Book]
Introduction, Meaning of Material Cost VIEW
Types of Materials: Direct Materials, Indirect Materials VIEW
Material Cost Control: Meaning, Objectives and Benefits VIEW
Scope of Material Cost Control VIEW VIEW
Procurement, Storage and Management of Issues VIEW VIEW VIEW
Make or Buy Decision VIEW
Purchase Process VIEW
Vendor Selection
Economic Order Quantity. Problems on EOQ VIEW
Methods of Stores or Inventory Control: VIEW
ABC Method VIEW
VED Method VIEW
FSN Method VIEW
Determination of Stock Levels: Reorder Level, Minimum Level, Maximum Level, Average Level and Danger Level VIEW
Duties and Responsibilities of Stores Manager VIEW
Pricing of Material Issues:
Specific Price Method VIEW
First-In- First-Out Method (FIFO) VIEW
Last-In-Last-Out Method (LIFO) VIEW
Highest-In-First-Out Method (HIFO) VIEW
Simple Average Method VIEW
Weighted Average Method VIEW
Base Stock Method VIEW
Replacement Cost Method VIEW
Realizable Price Method, Standard Price Method, Inflated Price Method VIEW
Problems under First-In-First-Out Method (FIFO), Last-In-Last-Out Method (LIFO)  
Simple Average Method VIEW
Weighted Average Method VIEW

 

Unit 4 Labour Costing [Book]
Introduction, Meaning of Labour Cost VIEW
Types of Labour: Direct Labour VIEW
Indirect Labour VIEW
Labour Cost Control: Meaning, Objectives and Benefits VIEW
Scope of Labour Cost Control:
Departments involved VIEW
Time Analysis or Work Study VIEW VIEW
Time Keeping and Time Booking, Payroll Procedure, Idle Time, Over Time VIEW
Labour Turnover VIEW
Wage and Incentive Systems: VIEW
Simple Time Rate System, Straight Piece Rate System VIEW
Taylor’s, Merrick’s, Halsey, Rowan Differential Piece Rate System VIEW
Job Evaluation VIEW
Merit Rating VIEW
Labour Productivity VIEW
Problems on calculation of Labor Cost
Overtime Wages and Wage and Incentive Systems VIEW

 

Unit 5 Overhead Costing [Book]
Overhead Costing Introduction VIEW VIEW
Meaning of reconciliation VIEW
Reasons for differences in Profits under Financial and Cost Accounts VIEW
Procedure for Reconciliation:
Ascertainment of Profits as per Financial Accounts and Cost Accounts VIEW
Reconciliation of Profits of both sets of Accounts VIEW
Preparation of Reconciliation Statement VIEW
Bangalore University B.com Notes

Advanced Corporate Accounting Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Redemption of Preference Shares [Book]
Meaning, legal provisions VIEW
Treatment regarding premium on redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of shares VIEW VIEW
Arranging for Cash balance for the purpose of redemption VIEW
Minimum number of Shares to be issued for redemption VIEW
Issue of bonus shares VIEW VIEW
Preparation of Balance sheet (Vertical forms) after redemption VIEW

 

Unit 2 Mergers and Acquisition of Companies [Book]
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company VIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction [Book]
Introduction, Meaning and Need for Internal Reconstruction VIEW
Types of Capital Reduction VIEW
Objectives of Capital Reduction VIEW
Legal Provisions for Reduction of Share Capital under Companies Act, 2013 VIEW
Accounting for Capital Reduction VIEW
Problems on Journal Entries VIEW
Preparation of Capital Reduction Account VIEW
Preparation of Reconstructed Balance sheet VIEW

 

Unit 4 Liquidation of Companies [Book]
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Modes of Winding up VIEW VIEW
Order of Payment VIEW VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s [Book]
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Inflation Accounting VIEW
Investment Accounting VIEW
Automated accounting process VIEW
Cloud based accounting VIEW
Data analytics and forecasting tools VIEW VIEW
Rise of accounting software solutions VIEW
Blockchain VIEW
Forensic Accountancy VIEW
Advisory Services VIEW VIEW
Artificial Intelligence in Accounting VIEW
Big Data in Accounting VIEW
Remote Work Setting VIEW
Outsourcing of Accounting of Functions VIEW
Changing financial standards VIEW
Workplace wellness accounting, etc. VIEW
Others
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Bangalore University B.com Notes

Investments in Stock Market Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Introduction to Investment [Book]
Meaning, Objectives of Investment VIEW VIEW
Difference between Savings and Investment VIEW
Golden principles of investment VIEW
The investment environment VIEW
The investor life cycle VIEW VIEW
Investment avenues in India VIEW VIEW

 

Unit 2 Risk & Returns on Investment [Book]
Risk and return trade-off VIEW
Measuring returns: ROI, Absolute returns, Annualized return VIEW
Extended Internal Rate of Return (XIRR) VIEW
Types of risks in investments VIEW VIEW
Systematic and Unsystematic Risk VIEW VIEW
Measuring Risk: Standard deviation and Beta VIEW
Managing risks in investments VIEW VIEW

 

Unit 3 Investment Analysis [Book]
Investment Analysis VIEW
Features of fundamental analysis, Top-down vs. Bottom-up fundamental analysis VIEW
VIEW
Components of economic analysis VIEW
Economic Analysis: International & Domestic economic scenario VIEW
Economic forecasting techniques VIEW VIEW
Characteristics of an industry analysis VIEW
Key components of an industry VIEW
Porter’s Five Forces of Competition framework VIEW
Company analysis: Financial and Non-financial parameters VIEW
Technical Analysis: Concept, Assumptions and Approaches VIEW
Difference between fundamental and Technical analysis VIEW
Chart patterns and analysis VIEW VIEW
Moving averages VIEW
Trend analysis VIEW VIEW
Efficient market hypothesis VIEW

 

Unit 4 Investing in Stock Market [Book]
Stock exchange, Features VIEW
History of Stock exchanges in India VIEW
BSE and NSE VIEW VIEW
Role of stock exchanges VIEW
Players in stock markets VIEW VIEW
Role of SEBI VIEW VIEW
Ways of investing in Stock market VIEW
DEMAT account VIEW
Trading account VIEW
Trading Process in stock exchanges VIEW
Bangalore University B.com Notes

Entrepreneurship Skills Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Introduction to entrepreneur & Entrepreneurship [Book]
Meaning, Definition, Types of Entrepreneurs VIEW
Types of Entrepreneurs VIEW
Functions of Entrepreneur VIEW
Skills/Traits required to be an entrepreneur VIEW
Problems faced by Entrepreneur VIEW
Advantages and Disadvantages of entrepreneurship VIEW
Difference between Intrapreneur and Entrepreneur VIEW

 

Unit 2 Skillsets for Entrepreneur [Book]
Introduction to Entrepreneurial Skills VIEW
Skillsets for Entrepreneur:
Communication Skills VIEW VIEW
Creative thinking Skills VIEW VIEW
Leadership Skills VIEW
Sales Skills VIEW VIEW
Negotiation Skills VIEW VIEW
Self-Motivational Skills VIEW
Forms of Entrepreneurial Skills:
Business management skills VIEW
Teamwork skills VIEW VIEW
Leadership skills VIEW
Customer service skills VIEW
Financial skills VIEW
Analytical and problem-solving skills VIEW VIEW
Strategic thinking and Planning skills VIEW
Technical skills for Entrepreneurial VIEW
Time Management skills VIEW VIEW
Organizational skills VIEW
Branding, Marketing and Networking skills VIEW
Procedure to improve entrepreneurial skills VIEW

 

Unit 3 Institutional Programs for Entrepreneurship [Book]
Entrepreneurship Development Programme, Problems of EDP VIEW
Need for EDP VIEW
National and State Level Institutions for Entrepreneurship Development Programme: SISI, SIDO, NSIC, EDI, NIESBUD, NAYA, CEDOK, KSWDC, EDC VIEW
Business Plan, Meaning, Importance VIEW
Steps involved in preparing a Business Plan, VIEW
Financial, Marketing, Human Resource Factors VIEW
Technical and Social aspects of the Business Plan VIEW
Common pitfalls to be avoided while preparing a Business Plan VIEW
Micro, Small and Medium Enterprises (MSME) Meaning, Definition, Investment limit VIEW
Role played by MSME in the development of Indian Economy, VIEW
Problems faced by MSME and the steps taken to solve the problems. VIEW

 

Unit 4 Promoting Entrepreneur [Book]
Indian Entrepreneur VIEW
Promoting Entrepreneurs in India VIEW
Startup India VIEW
Funds for Startup:
Angel Investors VIEW
Crowd funding VIEW
Venture C Funding From Business Incubators VIEW
VIEW VIEW VIEW
Government Schemes for Startup Funding VIEW
Gramin Banks VIEW
PMMY MUDRA Loan, VIEW
DIC, SIDA, SISI, NSIC, and SIDO, etc. VIEW
Women Entrepreneur Meaning VIEW
Role played by Women Entrepreneur in the Economic Development VIEW
Problems faced by Women Entrepreneur VIEW
Ways to Overcome the Challenges of Women Entrepreneurs VIEW
Bangalore University B.com Notes

Constitution of India Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 [Book]

Chapter 1: Philosophical and Political Foundations of India:
Dharma and Danda VIEW
Buddhist VIEW
Liberal (Raja Rammohun Roy) VIEW
Subaltern (Ranajit Guha) VIEW
Colonial impact on Indian Society VIEW
Nationalist Perspective (Swamy Vivekananda and Sri Aurobindo) VIEW

Chapter 2: Political values and Ideals during Freedom Struggle:
Non-Violence, Tolerance, Satyagraha and Swadeshi (Gandhi) VIEW
Swarajya (Tilak) VIEW
Integral Humanism (Deen Dayal Upadhyay) VIEW
Voluntarism (Vinoba Bhave) VIEW

Chapter 3: Political Contribution of Regional Freedom Struggle:
Kittur Rani Chennamma VIEW
Hardekar Manjappa VIEW
Madikeri Peasants VIEW
Halagali Bedas VIEW

 

Unit 2 Constitutional Development and its Philosophy [Book]
Chapter 4:
Historical Background of Constitutional Development in India VIEW
Constitutional Developments between 1857 to 1952 (only Acts during this period must be taught) VIEW
Composition and Debates of Constituent Assembly VIEW
Working of Constituent Committees VIEW
Chapter 5:
Philosophy and Features of Indian Constitution, Preamble, Salient Features, Constitutionalism VIEW
Dr B.R. Ambedkar and Nehru’s Contribution in the making of the Constitution VIEW
Chapter 6: Working of the Constitution
Fundamental Rights VIEW
Union-State and Inter State Relations (Art 263, Inter State disputes and Trade and Commerce) VIEW
Important Amendments to the Indian Constitution VIEW
Parliamentary Committees (Standing, Ad hoc and Departmental) VIEW

 

Unit 3 [Book]
Chapter 7: Parliamentary and Constitutional Institutions
Legislature (Upper and Lower house) VIEW
Executive Composition and Powers VIEW
Judiciary (High Court and Supreme Court, its Composition and Jurisdiction) VIEW
Comptroller and Auditor General VIEW
Inter-State Council VIEW
Election Commission of India VIEW
Chapter 8:
Role and Responsibilities of Citizens under Indian Constitution VIEW
Concept of Citizenship, Citizenship Amendment Act. VIEW
Fundamental Duties VIEW
Right to Information Act VIEW
Civil Society VIEW

Chapter 9 Goals and Policies of National Development enshrined in the Constitution
Concept of National Development VIEW
Unity and Integrity of the Nation VIEW
Goals of Educational Policies VIEW
Role of Teachers and Students in Nation Building VIEW
Bangalore University B.com Notes

Company Law and Administration Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Indian Companies Act 2013 [Book]
Introduction to Company Law, Evolution VIEW VIEW
Nature of Joint Stock Company VIEW VIEW
Overview of Companies Act 2013, Objectives, Significance of Companies Act 2013 VIEW
Body Corporate Meaning, Features VIEW
Classification of Companies VIEW
Distinction between Private Company and Public Company VIEW
Doctrine of Lifting the veil of Corporate entity VIEW
CSR Meaning, Scope VIEW
Provisions for CSR Activities under Schedule VII of the Companies Act 2013 VIEW

 

Unit 2 Formation of a New Company [Book]
Stages in Formation of a company as per Companies Act 2013 VIEW
Documents required for the formation of company VIEW
Memorandum of Association Meaning, Definition, Purpose and Content of Memorandum of Association VIEW
Articles of Association: Meaning, Definition, Contents and Alteration of Articles of Association VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Doctrine of Ultravires VIEW
Doctrine of Constructive notice and Doctrine of Indoor Management VIEW
Prospectus Meaning, Definition, Contents VIEW
Types and Registration of Prospectus VIEW
Statement in lieu VIEW
Misstatement in prospectus and its consequences VIEW

 

Unit 3 Capital Structure and Accounts of Companies [Book]
Share Capital Meaning, Definition VIEW
Types of Share Capital VIEW VIEW
Rules Regarding Issue of Shares VIEW
Distinction between Preference shares and equity shares VIEW
Debenture Meaning, Definition, Types VIEW
Rules Regarding Issue of Debenture VIEW VIEW VIEW
Distinction between Share and Debenture VIEW
Accounts of companies: Statutory books and Financial Statements VIEW

 

Unit 4 Administrative and Managerial role of a Company [Book]
Overview of Administrative and Managerial role, Key Managerial Personnel: VIEW
Director Meaning, Definition, Director Identification Number, Position, Rights VIEW
Director Liabilities VIEW
Director Duties, Power VIEW
Director Qualification, Disqualification VIEW
Director Appointment, Removal and Resignation of director VIEW
Meaning and role of Managing Director VIEW
Whole Time Directors VIEW
C-suite Executives, CEO, CFO, COO, CTO, CKO, CRO and CIO VIEW
Resident Director, Independent Director VIEW
Women Director VIEW
Company Secretary Meaning, Definition, Appointment of Company Secretary, Functions of CS, Duties and Responsibilities VIEW
VIEW
Audit Committee: Meaning and Functions of Audit Committee VIEW
VIEW

 

Unit 5 Corporate Meeting [Book]
Introduction to Corporate Meeting Meaning, Definitions and Types VIEW
VIEW
Proceedings under Section 118 of the Companies Act 2013 VIEW
Requisite of Valid Meeting:
Notice VIEW VIEW
Agenda VIEW
Chairman VIEW VIEW
Quorum VIEW
Proxy VIEW
Resolutions VIEW
Minutes VIEW
Postal Ballot, E- voting VIEW
Video Conferencing VIEW
Board of Directors (BODs) Meaning, Definitions, Board Meeting, Committee Meeting VIEW
Meeting of Board of Directors (BODs) VIEW
Winding Up of Company Meaning, Definition and Modes of Winding up VIEW
Official Liquidator Meaning, Powers and Duties VIEW
Consequences of Winding up of a Company VIEW
Bangalore University B.com Notes

Indian Financial Services Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Overview of Financial System [Book]
Introduction to Financial System, Features VIEW
Constituents of Financial System VIEW
Financial Institutions VIEW VIEW
Financial Services VIEW VIEW
Financial Markets VIEW VIEW
Financial Instruments VIEW VIEW
VIEW VIEW

 

Unit 2 Financial Institutions [Book]
Financial Institutions, Characteristics VIEW
Broad Categories:
Money Market Institutions VIEW VIEW
Capital Market Institutions VIEW VIEW
Objectives and Functions of Industrial Finance Corporation of India VIEW
Industrial Development Bank of India VIEW
State Financial Corporations VIEW
Industrial Credit and Investment Corporation of India VIEW
EXIM Bank of India VIEW VIEW
National Small Industrial Development Corporation VIEW
National Industrial Development Corporation VIEW
RBI Measures for NBFCs VIEW VIEW

 

Unit 3 Financial Services [Book]
Financial Services, Meaning, Objectives, Functions, Characteristics VIEW
Types of Financial Services VIEW
**Fund based Services and Fee based Services VIEW
**Factoring Services VIEW
Merchant Banking: Functions and Operations VIEW VIEW
Leasing VIEW
Mutual Funds VIEW VIEW
Venture Capital VIEW
Credit Rating VIEW VIEW

 

Unit 4 Financial Markets and Instruments [Book]
Meaning and Definition, Role and Functions of Financial Markets VIEW VIEW
Constituents of Financial Markets VIEW
Money Market Instruments VIEW
Capital Market and Instruments VIEW VIEW
SEBI guidelines for Listing of Shares VIEW VIEW
Issue of Commercial Papers VIEW

 

Unit 5 Stock Markets [Book]
Meaning of Stock, Nature and Functions of Stock Exchange VIEW VIEW
Stock Market Operations VIEW VIEW
Trading, Settlement and Custody (Brief discussion on NSDL & CSDL) VIEW VIEW
BSE, NSE, OTCEI VIEW VIEW
Bangalore University B.com Notes

Business Mathematics & Statistics Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Commercial Arithmetic [Book]
Percentage VIEW
Cost, Profit and Selling price VIEW
Ratio Proportion VIEW
Problems on Speed and Time VIEW
Interest-Simple interest and Compound interest VIEW
Annuity VIEW

 

Unit 2 Theory of Equations [Book] No Update

 

Unit 3 Matrices and Determinants [Book] No Update

 

Unit 4 Measures of Central Tendency and Dispersion [Book]
Introduction Meaning and Definition, Objectives of measures of Central tendency VIEW
Types of averages: Arithmetic mean (Simple average only) VIEW
Median VIEW
Mode VIEW
Meaning and Objectives of measures of Dispersion VIEW
VIEW VIEW
Standard deviation and coefficient of Variation VIEW
Skewness VIEW VIEW
Problems on Direct method only VIEW

 

Unit 5 Correlation and Regression [Book]
Correlation: Meaning and definition-uses VIEW VIEW
VIEW
Karl Pearson’s coefficient of correlation (deviation from actual mean only) VIEW
Spearman’s Rank Correlation Coefficient VIEW
Regression Meaning VIEW
Regression Equations, Estimating x and y values VIEW
Finding correlation coefficient with Regression coefficient VIEW VIEW
Bangalore University B.com Notes

Corporate Accounting Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Issue of Shares [Book]
Shares Introduction, Meaning, features VIEW
Types of shares VIEW
Issue of shares VIEW VIEW
Subscription of shares, Minimum subscription, Over subscription VIEW
Pro-Rata allotment of Shares VIEW
Book Building procedure for issue of shares VIEW
Problems related to Journal entries on issue of shares at par, premium and discount VIEW
Unit 2 Underwriting of Shares [Book]
Introduction, Meaning and Need for underwriting VIEW
Advantages of Underwriting VIEW
SEBI Regulations regarding Underwriting VIEW
Underwriting Agreement VIEW
Underwriting Commission VIEW
Underwriter, Functions of Underwriter VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Problems on determination of Liability of Underwriters VIEW
Underwriting Process VIEW
Unit 3 Valuation of Goodwill [Book]
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW
Annuity Method VIEW
Brand Meaning and features VIEW VIEW
Factors influencing value of brand VIEW
Circumstances of valuation of brand VIEW
Intellectual Property Rights (IPR): Meaning and features VIEW
Factors influencing value of IPR VIEW
Circumstances of valuation of IPR VIEW
Patents Meaning and features VIEW VIEW
Factors influencing value of patents VIEW
Circumstances of valuation of patent VIEW
Unit 4 Valuation of Shares [Book]
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Share Warrant VIEW
Unit 5 Company Final Accounts [Book]
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Tax deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW
Bangalore University B.com Notes

Advanced Accounting BU B.com Old Syllabus Notes

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Unit 1 [Book]  
Business of Banking companies VIEW
Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves VIEW
Minimum capital and reserves, Restriction on commission VIEW
Books of accounts VIEW
Special features of bank accounting VIEW
Final Accounts, Balance Sheet and Profit and Loss account VIEW
  VIEW
Interest on Doubtful debts VIEW VIEW
Rebate on bill Discounted VIEW
Acceptance, Endorsement and Other obligations VIEW
Problems as per new provisions  

 

Unit 2 Accounts of Insurance Companies [Book]  
(a) Life insurance: Accounting concepts relating to life insurance companies VIEW
Preparation of Final accounts of life insurance companies VIEW
Revenue account and Balance sheet VIEW
(b) General insurance: Meaning accounting concepts VIEW
Preparation of Final accounts VIEW

 

Unit 3 Inflation Accounting [Book]  
Need, Meaning, definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting VIEW
Problems on Current purchasing power method (CPP) VIEW
Current cost accounting method (CCA) VIEW

 

Unit 4 Farm Accounting [Book]  
Meaning, Need and Purpose, Characteristics of farm accounting VIEW
Nature of Transactions, Cost and revenue VIEW
Apportionment of common cost VIEW
By product costing VIEW
Farm Accounting, Recording of transactions, problems VIEW

 

Unit 5 Investment Accounting [Book]  
Introduction, Nature of Investment Accounting VIEW
Investment Ledger VIEW
Different terms used; Cum dividend or Interest and ex-dividend or interest VIEW
Securities VIEW VIEW
Bonus Shares VIEW VIEW
Right Shares VIEW VIEW
Procedures of Recording shares VIEW
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