Financial Accounting BU Old Syllabus Notes
19th September 2022 0 By indiafreenotesUnit 1 Insurance Claims {Book} | |
Insurance Claims Introduction, Need | VIEW |
Policy for Loss of Stock | VIEW |
Steps for ascertaining Fire insurance claim | VIEW |
Treatment of Salvage | VIEW |
Average Clause | VIEW |
Treatment of Abnormal items | VIEW |
Computation of Fire insurance claim | VIEW |
Unit 2 Accounting for Hire Purchase {Book} | |
Meaning of Hire Purchase, Installment Purchase System | VIEW |
Hire Purchase, Installment Purchase System; Legal provisions | VIEW |
Calculation of interest: | VIEW |
when rate of interest and cash price is given | |
when cash price and total amount payable is given | |
when rate of interest and installments amount are given but cash price is not given | |
Calculation of cash price under annuity method | VIEW |
Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor | VIEW |
Installment System, Meaning, Features | VIEW |
Differences between Hire Purchase System and Installment Purchase System | VIEW |
Unit 3 Royalty Accounts {Book} | ||
Royalty Accounts Introduction, Meaning | VIEW | |
Technical terms:Â Royalty, Landlord, Tenant, Minimum rent, Short Workings, Recoupment within the life of a lease | VIEW | |
Recoupment of short working under; Fixed period, Floating Period | VIEW | VIEW |
Treatment of strike, stoppage of work and sub-lease | VIEW | |
Accounting treatment in the books of lessee(tenant): when royalty is less than minimum rent, When royalty is equal to minimum rent, when the right of recoupment is lost | VIEW | |
When minimum rent account method is followed | VIEW | |
Passing journal entries | VIEW | |
Preparation of Ledger Accounts | VIEW | |
Royalty account, Landlord account, Short workings account | VIEW | VIEW |
Minimum rent when minimum rent account is followed in the books of lessee only | VIEW |
Unit 4 Sale of the Partnership Firm {Book} | ||
Introduction, Need for conversion | VIEW | VIEW |
Meaning of purchase consideration, Methods of calculating purchase consideration, Net payment method, Net asset method | VIEW | |
Passing of journal entries and preparation of ledger accounts in the books of vendor | VIEW | VIEW |
Treatment of certain items: | ||
Dissolution expenses | VIEW | |
Unrecorded assets and liabilities | VIEW | |
Assets and liabilities not taken over by the purchasing company | VIEW | |
Contingent Liabilities | VIEW | VIEW |
Non-assumption of trade liabilities in the books of purchasing company | VIEW | |
Passing of incorporation entries, Treatment of security premium | VIEW |
Unit 5 Shares {Book} | ||
Meaning of Shares | VIEW | |
Types of Shares | VIEW | |
Preference shares | VIEW | |
Equity shares | VIEW | |
Issue of Shares at par, at Premium, at Discount | VIEW | |
Pro–Rata Allotment | VIEW | |
Journal Entries | VIEW | VIEW |
Bank Accounts | VIEW | |
Fresh issue of shares and Debentures to meet working capital | VIEW | VIEW |
Issue of shares debentures to meet working capital | VIEW | VIEW |
Preparation of Balance Sheet as per ‘Companies Act’ 2013 under Vertical format | VIEW |
 Accounting for Joint Ventures {Book} | |
Accounting for Joint Ventures Introduction Meaning Objectives | VIEW |
Distinction between Joint venture and consignment | VIEW |
Distinction between Joint venture and partnership | VIEW |
Maintenance of accounts in the books of co-venturers | VIEW |
Maintaining separate books for Joint Venture | VIEW |
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