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Financial Accounting 1st Semester BU B.Com SEP Notes
Last updated on 20/10/2024
By
indiafreenotes
Unit 1 [Book] |
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Introduction, Meaning and Definition of Accounting Objectives of Accounting |
VIEW |
Accounting Principles |
VIEW |
Accounting Concepts and Accounting Conventions |
VIEW |
Accounting Process |
VIEW |
Journal |
VIEW |
Ledger |
VIEW |
Trial Balance |
VIEW |
Adjusting entries |
VIEW |
Debit Notes and Credit Notes |
VIEW |
Accounting Equation |
VIEW |
Simple Problems on Accounting equation and adjusting entries Only |
VIEW |
Unit 2 [Book] |
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Introduction, Meaning Sale of Goods for Approval or Returned |
VIEW |
Relevance and Common Industries for Sale of goods for Approval or Return |
VIEW |
Revenue recognition Principles, Conditions for Revenue recognition |
VIEW |
Accounting Treatment: |
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Initial Recognition (Recording the Shipment) |
VIEW |
Revenue Recognition (on Goods approval) |
VIEW |
Reversing entries (Goods returned) |
VIEW |
Unit 3 [Book] |
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Consignment Accounts, Introduction, Meaning of Consignment |
VIEW |
Consignment Vs Sales |
VIEW |
Consignor and his Responsibilities |
VIEW |
Consignee and his Responsibilities |
VIEW |
Commission: Ordinary Commission, Del-credere Commission and Over-riding commission, illustration on Commission |
VIEW |
Calculation of Consignment Stock Value under Cost price and Invoice price |
VIEW |
Accounting for Consignment Transactions and Events (Include Treatment of Normal and Abnormal Loss, Cost Price and Invoice Price) |
VIEW |
Illustration in the books of Consignor only |
VIEW |
Unit 4 [Book] |
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Royalty Accounts Introduction, Meaning, Definition, Types |
VIEW |
Differences between Rent and Royalty |
VIEW |
Terms Used in Royalty, Lessor, Lessee, Short Workings |
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Irrecoverable Short Workings |
VIEW |
Recoupment of Short Workings |
VIEW |
Methods of Recoupment of Short Workings |
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Preparation of Royalty Analysis Table (Excluding Government Subsidy) |
VIEW |
Journal Entries and Ledger Accounts in the books of Lessee only |
VIEW |
i) With Minimum Rent Account |
VIEW |
ii) Without Minimum Rent Account under fixed and Floating Recoupment methods |
VIEW |
Problems including Strikes and Lockouts, but excluding Sub-lease |
VIEW |
Unit 5 [Book] |
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Introduction, Meaning of Fire Insurance Claim, Features and Principles of Fire Insurance |
VIEW |
Concept of Loss of Stock, Loss of Profit and Average Clause |
VIEW |
Steps in Calculation of Fire Insurance Claim |
VIEW |
illustrations on Computation of Claim for Loss of Stock (including Over Valuation and Under Valuation of Stock, Abnormal Items and application of Average Clause) |
VIEW |
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