NEP Vittiya Lekhankan - Financial Accounting B.Com 1st Semester Four Year Under Graduate Programme (FYUGP) Sidhu Kanu Murmu University Dumka(Paperback, Hindi, Dr. S.K. Singh)
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1. Accounting—Meaning and Scope 2. Accounting Principles : Basic Concepts and Conventions 3. Accounting Standards 4. Double Entry System (Rules of Debit and Credit) 5. Recording of Transactions : Journal, Ledger and Trial Balance 6. Rectification of Errors 7. Sub-Division of Journal : Subsidiary Books (i) Cash Book, (ii) Other Subsidiary Books 8. Capital and Revenue 9. Accounting Concept of Income 10. Final Accounts–with Adjustments 11. Insolvency Accounts 12. Branch Accounting 13. Hire Purchase System 14. Instalment Payment System 15. Royalty Accounts 16. Partnership Accounts—Basic Concepts and Final Accounts 17. Partnership Accounts—Goodwill and Admission of a Partner 18. Retirement and Death of a Partner 19. Amalgamation of Partnership Firms 20. Dissolution of a Partnership Firm-1 21. Dissolution of a Partnership Firm-2 (Insolvency of Partner) 22. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution) 23. Sale of Partnership Firm/Conversion into Company 24. Depreciation 25. Provisions, Reserves and Funds 26. Section and Self Balancing Ledgers 27. Accounting of Non-Trading Organisations/Institutions 28. Consignment Accounting 29. Departmental Accounting l Leases Accounting lI Objective Type Questions