Financial Accounting and Reporting Bangalore University BBA 2nd Semester NEP Notes

19th June 2022 1 By indiafreenotes
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
CategoryBangalore University BBA Notes
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