Osmania University Hyderabad BCOM Notes – Page 6 – india free notes.com

Financial Accounting-1 Osmania University B.com 1st Semester Notes

by indiafreenotes25/11/202023/08/20252

Unit 1 Accounting process {Book}
Financial Accounting: Introduction, Definition, Evolution		VIEW
Financial Accounting Scope		VIEW
Financial Accounting Functions		VIEW
Financial Accounting Advantages and Limitations		VIEW
Users of Accounting Information		VIEW
Branches of Accounting		VIEW
Accounting Principles, Concepts and Conventions	VIEW	VIEW
Accounting Standards Meaning, Importance		VIEW
List of Accounting Standards issued by ASB		VIEW
Accounting System, Types of Accounts		VIEW
Accounting Cycle		VIEW
Journal	VIEW	VIEW
Ledger		VIEW
Trial Balance	VIEW	VIEW

Unit 2 Subsidiary Books {Book}
Subsidiary Books Meaning, Types	VIEW
Purchases Book, Purchases Returns Book, Sales Book, Sales Returns Book	VIEW
Bills Receivable Book, Bills Payable Book	VIEW
Cash Book: Single Column, Two Column, Three Column	VIEW
Petty Cash Book	VIEW
Journal Proper	VIEW

Unit 3 Bank Reconciliation Statement {Book}
Bank Reconciliation Statement Meaning, Need	VIEW
Reasons for differences between Cash book and Pass book balances	VIEW
Favourable and over Draft balances	VIEW
Ascertainment of correct cash book balance	VIEW
Preparation of Bank Reconciliation Statement	VIEW

Unit 4 Rectification of Errors and Depreciation {Book}
Capital and Revenue Expenditure		VIEW
Capital and Revenue Receipts Meaning and Differences	VIEW	VIEW
Differed Revenue Expenditure		VIEW
Errors and their Rectification		VIEW
Types of Errors		VIEW
Suspense Account		VIEW
Effect of Errors on Profit		VIEW
Depreciation (AS-6): Meaning Causes		VIEW
Difference between Depreciation, Amortization and Depletion		VIEW
Objectives of providing for depreciation		VIEW
Factors affecting depreciation		VIEW
Accounting Treatment of depreciation	VIEW	VIEW
Methods of depreciation:
Straight Line Method		VEW
Diminishing Balance Method		VIEW

Unit 5 Final Accounts {Book}
Final Accounts of Sole Trader: Meaning, Uses		VIEW
Preparation of Manufacturing Account		VIEW
Preparation of Trading Account		VIEW
Preparation of Profit & Loss Account		VIEW
Balance Sheet Adjustments	VIEW	VIEW
Closing Entries		VIEW

Osmania University Hyderabad B.COM Notes

by indiafreenotes09/11/202027/06/20260

>>Osmania University Hyderabad 2024-25 B.Com Notes<<

1^st Semester

English	VIEW
Financial Accounting-I	VIEW
Business Organization and Management	VIEW
Business Economics	VIEW

2^nd Semester

English (Updated)	VIEW
Financial Accounting-II (Updated)	VIEW
Business Laws (Updated)	VIEW
Banking and Financial Services (Updated)	VIEW

>>>Older Notes<<<

1^st Semester

Financial Accounting-1 (Updated)	VIEW
Business Organization and Management (Updated)	VIEW
Foreign Trade (Updated)	VIEW

2^nd Semester

Financial Accounting-2 (Updated)	VIEW
Business Laws (Updated)	VIEW
Banking and Financial Services (Updated)	VIEW

3^rd Semester

Principles of Insurance (Updated)	VIEW
Foundation of Digital Marketing (Updated)	VIEW
Fundamentals of Business Analytics (No Update)	VIEW
Practice of Life Insurance (Updated)	VIEW
Web Design & Analytics (Updated)	VIEW
Application of Business Analytics (No Update)	VIEW
Advanced Accounting (Updated)	VIEW
Business Statistics-1 (Updated)	VIEW
Financial Institutions and Markets (Updated)	VIEW

4^th Semester

Practice of General Insurance (Updated)	VIEW
Social Media Marketing (Updated)	VIEW
Business Intelligence (No Update)	VIEW
Regulation of Insurance Business (Updated)	VIEW
Search Engine Optimization & Online Advertising (Updated)	VIEW
Data Visualization & Storytelling (No Update)	VIEW
Income Tax (Updated)	VIEW
Excel Foundation (No Update)	VIEW
Business Statistics-2 (Updated)	VIEW
Corporate Accounting (Updated)	VIEW

5^thSemester

Business Economics (Updated)	VIEW
Cost Accounting (Updated)	VIEW
Financial Planning & Performance (Updated)	VIEW
International Financial Reporting-1 (Updated)	VIEW
Computerized Accounting (No Updated)	VIEW
Financial Decision Making-1 (Updated)	VIEW
International Tax & Regulation (Updated)	VIEW
Auditing (Updated)	VIEW
Advanced Corporate Accounting (Updated)	VIEW
Financial Management (Updated)	VIEW

6^thSemester

Research Methodology and Project Report (Updated)	VIEW
Cost Control and Management Accounting (Updated)	VIEW
Financial Control (Updated)	VIEW
International Financial Reporting-2	VIEW
Theory and Practice of GST (No Update)	VIEW
Financial Decision Making-2 (Updated)	VIEW
International Auditing	VIEW
Accounting Standards (Updated)	VIEW
Corporate Governance (Updated)	VIEW
Investment Management (Updated)	VIEW

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