Financial Accounting and Reporting Bangalore University BBA 2nd Semester NEP Notes
19th June 2022 1 By indiafreenotesLast updated on March 17th, 2023 at 12:25 pm
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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