Syllabus
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Course Code: B-COM 201 Course Name: Financial Accounting-II |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Branch Accounts: dependent branch, debtor’s system, stock and debtor system; final accounts; wholesale
branch, foreign branch; departmental accounting. Hire purchase and installment purchase system: concept and legal provisions regarding hire-purchase contract; accounting records for goods of substantial sale value. Partnership account: final accounts; adjustment after closing the accounts; fixed and fluctuating capital; accounts; goodwill; joint life policy; change in profit sharing ratio, reconstitution of partnership firm: admission; retirement; death of a partner; dissolution of partnership: modes &accounting treatment. Insolvency Accounts: Statement of affairs and settlement of accounts |
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