BCOM101 Financial Accounting GGSIPU B.COM 1st Sem Notes

Unit 1 [Book]  
Meaning and Scope of Accounting VIEW
Objectives and Nature of Accounting VIEW
Functions of Accounting VIEW
Book Keeping and Accounting VIEW
Interrelationship of Accounting with other Disciplines VIEW
Branches of Accounting VIEW
Limitations of Accounting VIEW
Accounting Principles VIEW
Accounting Concepts and Conventions VIEW
Meaning and relevance of GAAP VIEW
Accounting standards issued by ICAI VIEW
Accounting Standards (IAS, AS and Ind AS) VIEW
Ledger Posting and Trial Balance VIEW
Vouching VIEW
Preparation of Ledger, Posting VIEW
Preparation of Final Accounts with adjustments VIEW
Unit 2 [Book]  
Application of Generally Accepted Accounting Principles in Recording Financial Transactions and Preparing Financial Statements VIEW
Accounting treatment of Inventory VIEW
Journal entries VIEW
Compound Journal entries, Opening entry VIEW
Preparation of Cash Book, Sales and Purchase book VIEW
Trial Balance VIEW
Company Final Accounts:  
Trading Account VIEW
Profit & Loss Account VIEW
Balance sheet as per Schedule III of the new Companies act 2013 VIEW
Cash Flow Statement VIEW
Unit 3 [Book]  
Measurement of Business income VIEW
Revenue recognition VIEW
Inventory Valuation through Accounting Standards VIEW
Impact of Inventory Valuation on Measurement of Business Income VIEW
Capital and Revenue expenditures VIEW
Capital and Revenue receipts VIEW
Introduction to Deferred Revenue Expenditure VIEW
Concept of Depreciation, Causes of Depreciation VIEW
Basic feature of Depreciation, Meaning of Depreciation Accounting VIEW
Objectives of Providing Depreciation VIEW
Fixation of Depreciation Amount VIEW
Method of Recording Depreciation VIEW
Methods of Providing Depreciation VIEW
Depreciation Policy VIEW
AS-10 Property plant & Equipment VIEW
AS-6(Revised) Provisions and Reserves VIEW
Change of method of Depreciation VIEW
Unit 4 [Book]  
Human Resource Accounting VIEW
Inflation Accounting VIEW
Green Accounting VIEW
Price Level Accounting VIEW
Social Responsibility Accounting VIEW

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