B.COM.

Goa University
In Goa Velha

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Important information

  • Bachelor
  • Goa velha
  • Duration:
    3 Years
Description

Important information
Venues

Where and when

Starts Location
On request
Goa Velha
Taleigao Plateau, Goa, 403206, Goa, India
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Course programme

Course Structure
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






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