Assam University Bcom Syllabus 2ND SEMESTER FINANCIAL ACCOUNTING-Il

Assam University Bcom Syllabus 2ND SEMESTER FINANCIAL ACCOUNTING-Il click here to download now

B. COM 2ND SEMESTER

FINANCIAL ACCOUNTING-Il

BCMP 202 (PASS PAPER)

Objective : The course provides the students an understanding of the accounting concepts and application of accounting techniques.

Full Marks -50

UNIT 1 

ACCOUNTING CONCEPTS AND STANDARDS

1.1 Generally Accepted Accounting Principles-
1.2 Various accounting Concepts and Conventions.
1.3 Accounting Standards : Meaning, nature and objectives
1.4 Accounting Standard Board : Formation and Function

UNIT 2 

SPECIALISED ACCOUNTING

2.1 Branch Accounting (excluding foreign Branch).
2.2 Departmental Account.

UNIT 3 

PARTNERSHIP ACCOUNTS

3.1 Sale of a Business to a Company.
3.2 Amalgamation of firms.

UNIT 4 

FINAL ACCOUNTS 20

4.1 Final Accounts of Sole-Proprietorship
4.2 Final Accounts of Partnership firms.
4.3 Final Accounts of Company.

Suggested Readings:

1. MC Shulda, T. S. Grewal & S.C Gupta: Advanced Accounts, S. Chand & Co.
2. S. P. Jam & K. L. Narang: Advanced Accountancy, Kalyani Publishers.
3. A. Mukharjee & M. Hanif: Modern Accountancy (Tata McGraw Hifi).
4. S. P. Basu & M. Das : Practice in Accountancy, (Rabindra Library, Kolkata).
5. Hrishikesh Chakraborty: Advanced Accountancy,( Oxford University Press)