Price on request
- Goa velha
Unit I : Hire Purchase and Installation system Accounting
Hire purchase: Accounting treatment in the books of Hire purchaser (Buyer) and Hire vendor (Seller) – when the asset is recorded at full cash price to be dealt with-Journal entries and Ledger Accounts.
Installment System : Journal entries and Ledger Accounts only under ‘Interest Suspense method’ in the books of buyer and seller/vendor to be covered.
Unit II : Royalty Accounts
Accounting treatment in the books of Lessor (Landlord) and lessee, sub-lease, preparation of Royalty Payable Account, Royalty Receivable Account, Landlord’s Account and Short working Account.
Unit III: Voyage Accounts
Meaning, Voyage expenses, Voyage revenue, complete voyage, Incomplete Voyage-theory and problems.
Unit IV : Fire Insurance Claim
SEMESTER – II
ACCOUNTING –II/FOUNDATION PAPER-II
Unit I : Accounting for Professionals
Unit II : Profit Prior to Incorporation
Unit III : Accounting of Co-operative Societies
Unit IV : Accounting for Local Government: Municipalities and Panchayats