B.COM (Accountancy &Financial Management)

ACCOUNTANCY:
F.Y.B.COM
Accountancy &Financial Management -I
1.Accounting Standards
2. Capital, Revenue & Deferred Revenue: Expenditure & Receipts
3. Depreciation
4. Final Accounts of a Sole Proprietor
5. Final Accounts of Non-Profit making Organizations
6. Stock Valuation
7. Preparation of ledger & Trial Balance
8. Departmental Accounts
9. Single Entry System
10. Accounting in Computerized Environment
S.Y.B.COM
Accountancy & Financial Management -II
1. Admission of Partner
2. Retirement/ Death of Partner
3. Dissolution of Partnership Firms
4. Piecemeal Distribution
5. Partnership Final Accounts
6. Amalgamation of firms
7. Branch Accounts
8. Consignment Accounts
9. Hire Purchase Transactions
10. Fire Insurance Claims
T.Y.B.COM
Accounting & Auditing -III
1.Analysis & Interpretation of Accounts
2. Ratio Analysis
3. Funds Flow Statement
4. Cash Flow Statement
5. Working Capital- Concept & Estimation
6. Concept of MIS Reports in Computer Environment
Financial Accounting & Auditing I
1. Company Final Accounts
2. Profits Prior to Incorporation
3. Amalgamation of Companies
4. Buy Back of Equity Shares & Own Debentures
5. Redemption of Preference Shares
6. Redemption of Debentures
7. Internal Reconstruction
8. Valuation of Goodwill & Shares
9. Personal Investment Account
10. Accounting for Translation of Foreign Currency Transactions
Financial Accounting & Auditing II
SECTION I
1. Introduction & Audit Process
2. Internal Control & System Audit
3. Vouching
4. Ledger Scrutiny
5. Verification & Valuation of Assets & Liabilities
6. Audit Report
7. Company Accounts
8. Company Auditor
SECTION II
1. Elements of Cost
2. Reconciliation between Cost & Financial Records
3. Material Costing
4. Labor Control
5. Overheads
6. Methods of Costing: Unit/ Batch Costing
7. Methods of Costing: Job Costing
8. Methods of Costing: Contract Costing
9. Process Costing
10. Methods of Costing: Operating Costing
11. Elementary Principles & Techniques: Marginal Costing
12. Elementary Principles & Techniques: Standard Costing
Business Management -II
1. Nature of Financial Management
2. Study of Financial Statement (Vertical Financial Statement)
3. Study of Financial Statement (Common Size Statement, Comparative Statement, Trend
Analysis
4. Ratio Analysis
5. Sources of Finance
6. Sources & Application of Funds
7. Capital Budgeting
8. Working Capital
9. Receivables Management
10. Cash & Marketable Securities Management
11. Basic Principles of Cost Accounting
12. Marginal Costing