According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Kolhan University, Chaibasa for B. Com Semester – I(CBCS).
वित्तीय लेखांकन (Financial Accounting)
1. Accounting : An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12. Dissolution of a Partnership Firm-2] (Insolvency of Partners, 13. Dissolution of a Partnership Firm-3] (Gradual Realisation of Assets and Piecemeal Distribution, 14. Sale of Partnership Firm/Conversion into Company.