BCom Tuition In Noida For Financial Accounting

BCom Tuition In Noida For Financial Accounting

Financial Accounting: Nature and scope, Limitations of Financial Accounting.

(ii) Basic Concepts and Conventions. Accounting Standards: Meaning, Significance,

Generally Accepted Accounting Principles (GAAP).

(iii) Accounting Process: From recording of transactions to preparation of final accounts.

(iv) Final Accounts of Not-For profit Organization: From receipts and payments account

with additional information and vice-versa Preparation of Balance Sheets (opening and

closing) from receipts and payments account and income expenditure account and

additional information.

Consignment and Joint Venture Accounts:

(i) Consignments: Features, Accounting treatment in the books of the consignor and

consignee.

(ii) Joint Ventures: Accounting procedures: Joint Bank Account, Records Maintained by

Co- venturer of (a) all transactions (b) only his own transactions. (Memorandum joint

venture account).

Depreciation Accounting: Meaning of depreciation, causes, objects of providing

depreciation, factors affecting depreciation, accounting treatment including provision for

depreciation accounting. Methods of depreciations: straight line method, diminishing balance

method, Change of method as per revised AS-6. Accounting for Hire Purchase Transactions,

Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large

value items including Default and repossession.

Inland Branches: Dependent branches only and Ascertainment of Profit by Debtors method

and Stock and Debtors method.

Dissolution of Partnership Firms: Legal Position, Accounting for simple dissolution,

Applications of rule in case of Garner Vs. Murray in case of insolvency of partner(s)

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