NEP Vittiya Lekhankan वित्तीय लेखांकन Financial Accounting [B. Com. Ist Sem (Major)]
Financial Accounting 1. Nature and Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mechanism : Double Entry System, 5. Preparation of Journal Entries, Ledger and Trial Balance, 6. Goods and Service Tax (G.S.T.), 7. Sub-Division of Journal : Subsidiary Books, (i) Cash Book (ii) Other Subsidiary Books, 8. Preparation of Final Accounts, 9. Capital and Revenue, 10. Measurement of Business Income, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13. Depreciation, 14. Branch Account, 15. Accounting of Non-Trading or Not-For-Profit Organisations/ Institutions, 16. Hire Purchase System, 17. Instalment Payment System, 18. Royalty Accounts, Computerised Accounting 1. Accounting, 2. Introduction to Computer and Accounting Information System (IAS), 3. Computerised Accounting System. l Appendix : Multiple Choice Question with Answers.