B.COM.

Goa University
In Goa Velha

Price on request
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Important information

Typology Bachelor
Location Goa velha
Duration 3 Years
  • Bachelor
  • Goa velha
  • Duration:
    3 Years
Description

Venues

Where and when

Starts Location
On request
Goa Velha
Taleigao Plateau, Goa, 403206, Goa, India
See map
Starts On request
Location
Goa Velha
Taleigao Plateau, Goa, 403206, Goa, India
See map

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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