by | Unit 1 Accounting for Departmental Undertakings {Book} | |
| Meaning and Features of Departmental Undertaking | VIEW |
| Examples of Department Specific Expenses and Common Expenses | VIEW |
| Need and Basis of Apportionment of Common Expenses | VIEW |
| Preparation of Trading Account in Columnar Form | VIEW |
| Profit and Loss Account in Columnar Form | VIEW |
| General Profit and Loss Account | VIEW |
| Simple problems involving adjustment on Closing Stock | VIEW |
| Depreciation | VIEW |
| Inter Departmental Transfers at Cost Price | VIEW |
| Unit 2 Branch Accounting {Book} | ||
| Meaning, Objectives, Types of Branches, Meaning and features of Branches | VIEW | |
| VIEW | VIEW | |
| Dependent Branches | VIEW | |
| Independent Branches, Foreign Branches | VIEW | |
| Methods of maintaining books of accounts by Head office | VIEW | |
| Debtor System, Stock & Debtors System | VIEW | |
| Wholesale Branch System and Final Account system | VIEW | |
| Problems on preparation of Dependent Branch A/c in the books of Head Office under Debtors System only | VIEW | |
| When the goods are supplied at Cost Price | VIEW | |
| When the goods are supplied at Invoice Price | VIEW | |
| Unit 3 Hire Purchase Accounting {Book} | ||
| Hire Purchase Meaning and Features of Hire Purchase and Installment Purchase System | VIEW | |
| Differences between Hire Purchase and Installment Purchase System | VIEW | |
| Important Definitions: | ||
| Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges, Down Payment | VIEW | |
| Problems on calculation of interest and segregation of each installment amount into interest component and principal component | VIEW | |
| Problems on ascertainment of Cash Price under Reverse Calculation Method | VIEW | |
| Methods of maintaining books of accounts by Hire Purchaser | VIEW | |
| Problems on passing of Journal Entries | VIEW | VIEW |
| Preparation of Ledger Accounts in the books of Hire Purchaser under Asset Accrual Method only | VIEW | |
| VIEW | ||
| Unit 4 Insurance Claims for Loss of Stock and Profit {Book} | |
| Meaning, Features and Principles of Fire Insurance | VIEW |
| Meaning of Fire Claim | VIEW |
| Procedure for making a Fire Insurance Claim | VIEW |
| Concept of Loss of Stock | VIEW |
| Salvage | VIEW |
| Loss of Profit | VIEW |
| Average Clause | VIEW |
| Problems on ascertainment of claim amount covering the adjustments for overvaluation and under-valuation of stock and abnormal line of items | VIEW |
| Unit 5 Introduction to IFRS {Book} | ||
| Meaning and Need for Accounting Standards | VIEW | |
| VIEW | VIEW | |
| Meaning, Features, Importance and Applicability of IFRS | VIEW | VIEW |
| List of IND-AS and List of IFRS | VIEW | |
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