Financial Accounting-II Osmania University BCOM 2nd Semester 2025-26 Notes
by | Unit 1 [Book] | |
| Bills of Exchange, Definition | VIEW |
| Distinction between Promissory Note and Bill of Exchange | VIEW |
| Accounting Treatment of Trade Bills | VIEW |
| Books of Drawer and Acceptor | VIEW |
| Honor and Dishonor of Bills | VIEW |
| Renewal of Bills | VIEW |
| Retiring of Bills under Rebate | VIEW |
| Accommodation Bills | VIEW |
| Unit 2 [Book] | |
| Consignment Accounts, Consignment, Meaning, Features | VIEW |
| Proforma invoice | VIEW |
| Account Sales | VIEW |
| Del credere Commission | VIEW |
| Accounting Treatment in the Books of the Consignor and the Consignee | VIEW |
| Valuation of Consignment Stock | VIEW |
| Treatment of Normal and Abnormal Loss | VIEW |
| Invoice of Goods at a Price higher than the Cost Price | VIEW |
| Unit 3 [Book] | |
| Joint Venture, Meaning, Features, Accounting Procedure | VIEW |
| Difference between Joint Venture and Consignment | VIEW |
| Methods of Keeping Records for Joint Venture Accounts | VIEW |
| Method of Recording in Co-ventures Books | VIEW |
| Separate Set of Books Method | VIEW |
| Joint Bank Account of Joint Venture | VIEW |
| Memorandum Joint Venture Account | VIEW |
| Unit 4 [Book] | |
| Accounts from Incomplete Records | VIEW |
| Single Entry System Meaning, Features, Defects | VIEW |
| Difference between Single Entry and Double Entry Systems | VIEW |
| Defects In Single Entry System, Books and Accounts Maintained | VIEW |
| Ascertainment of Profit | VIEW |
| Statement of Affairs | VIEW |
| Conversion Method Conversion method (Preparing Complete Trading, Profit and Loss Account and Balance Sheet) | VIEW |
| Unit 5 [Book] | |
| Non-Profit Organization Meaning, Features, Accounting | VIEW |
| Receipts and Payments Account | VIEW |
| Income and Expenditure Account | VIEW |
| Balance Sheet Treatment for Non-Profit Organizations of Special items like Entrance Fees, Donations, Legacy, etc. | VIEW |
| Calculation of Consumption of Consumables (E.g., Stationary, Medicines) and Stock adjustments (Including problems) | VIEW |