Assam University b.com Hons Syllabus 201 2nd sem FINANCIAL ACCOUNTING-Il

B. COM 2ND SEMESTER  FINANCIAL ACCOUNTING-Il  BCMH A 201 (HONOURS PAPER)  objective : The course provides the students an understa...

B. COM 2ND SEMESTER 

FINANCIAL ACCOUNTING-Il 

BCMH A 201 (HONOURS PAPER) 

objective : The course provides the students an understanding of the accounting zrzepts and application of accounting techniques. 

Full Marks -50 

UNIT 1 

ACCOUNTING CONCEPTS AND STANDARDS 10

1.1 Generally Accepted Accounting Principles- Various accounting Concepts and Conventions.
1.2 Accounting Standards in India- Objectives, Scope and Preparation.
1.3 Accounting Standard Board: Formation and Function

UNIT 2 

SPECIALISED ACCOUNTING 10

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

UNIT 3 

PARTNERSHIP ACCOUNTS 10

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