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12th August 2014, 08:37 AM
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B.Com Accounting And Finance Question Paper
Will you please provide the question paper of B.Com 1st year Accounting and Finance?
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12th August 2014, 01:48 PM
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Re: B.Com Accounting And Finance Question Paper
Financial Accountancy is the branch of accountancy concerns with the preparation of financial statements for decision makers, stockholders, suppliers, banks, employees, government agencies, owners, and stakeholders. For the syllabus , here i am giving the attachment I – YEAR: BAF 11 - Financial Accounting BAF 12 - Business Organisation BAF 13 - Business Economics II – YEAR: BAF 21 - Corporate Accounting BAF 22 - Business Statistics BAF 23 - Commercial Law & Industrial Law BAF 24 - Banking Theory, Law and Practice BAF 25 - Business Environment CCE - Environmental Studies III – YEAR: BAF 31 - Business Finance BAF 32 - Auditing BAF 33 - Income Tax BAF 34 - Cost Accounting BAF 35 - Accounting for Managerial Decisions FINANCIAL ACCOUNTING Block I Basic Accounting concepts – Accounting process – Trial balance – Final Accounts of sole traders – Common adjustments in the preparation of final accounts – Adjusting and closing entries – Manufacturing account. Block II Bills of Exchange – Trade bills and accommodation bills – Accounts of non-trading concerns, Receipts and payments account and Income and Expenditure accounts - Capital and Revenue Expenditure. Block III Accounts from incomplete records – Net worth method and Conversion method – Self-balancing ledgers – Insurance claims, claims of stock destroyed, asset destroyed, loss of profit (Simple problems only). Block IV Consignment and Joint venture – Account current – Average due date – Depreciation, various method of providing depreciation. Block V Departmental accounts – Branch accounts - Kept at the Head Office – Independent branches (excluding foreign branches). BOOKS RECOMMENDED 1. R.L. Gupta and M. Radhaswamy – Advanced Accountancy Sultan Chand & Sons.,New Delhi. 2. S.N.Maheswari Introduction to Accounting, Vikas Publishing House, New Delhi. 3. M.C.Shukla, T.S.Grewal and S.C. Gupta – Advanced Accounts, S.Chand and Company Ltd., New Delhi. BUSINESS ORGANISATION Block I Nature and scope of business – Business versus Profession and Employment, characteristics of business - Interrelationship between industry, commerce and trade – Objectives and essentials of business – Forms of business organization – Sole Proprietary concerns – Partnership Firms – Co- Operative Societies. Block II Joint stock company – Features – Company versus Partnership Firms – Kinds of Companies – Private versus Public Companies – Privileges of a Private Company – Formation of a company – Promotion and its stages – Incorporation - Commencement of business – Memorandum and Articles of Association – Alteration of Memorandum and Articles. Block III Financing of companies – Shares – Debentures and others – Methods of raising capital – Prospectus – Contents - Legal importance - Implications of misstatements in prospectus – Underwriting – Public deposits. Block IV Structure of company management – Powers - Duties and Responsibilities of directors – Company Meetings – Meetings of Board of Directors and Share holders – Resolutions in shareholders meetings – Dividends and bonus shares. Block V Scale of operation and size of the firm – Business combinations – Government and business – Public utilities – Social responsibilities of business. BOOKS RECOMMENDED: 1. Y.K. Bhushan - Fundamentals of Business organization and Management, Sultan Chand & Sons, New Delhi. 2. C.B. Gupta - Business organization and Management, Sultan Chand & Sons., New Delhi. B.COM ACCOUNTING AND FINANCE BUSINESS ECONOMICS Block I Introduction to Economics – Nature, scope and limitations of Economics – Definition – Adam Smith, Marshall and Lionel Robins – Fundamental concepts. Consumer analysis – Characteristics and classification of human wants - Law of Diminishing marginal utility – Law of Equimarginal utility. Block II Demand Analysis – Law of Demand – Types – Determination of Demand – Demand schedule – Changes in Demand – Elasticity of Demand – Measurement – Types of elasticity – Factors determining elasticity of demand – Importance. Consumer Equilibrium - Cardinal and Ordinal utility – Indifference curve analysis – Criticism of indifference curve analysis – Marshallian utility compared to Hicksian analysis. Block III Factors of production – Theories of production – Laws of Return – Economics of Scale – Optimum combination of inputs. Cost curves – Fixed and variable costs – Average and marginal costs – Short run cost curves and long run cost curves – Break-even analysis. Block IV Pricing under perfect competition – Monopoly – Price discrimination – Pricing under monopolistic competition – Oligopoly and Duopoly – Pricing in public utilities. Block V Government and business: Industrial policy – Public Enterprises – National Income – Computation of National Income – Types of National Income – National income in India. Books for references: 1. Eswar C. Dhingra, The Indian Economy Environment and Policy S. Chand and Sons, New Delhi, 18th Edition, 2004. 2. Ruddar Dutt and K.P.M. Sundaram, The Indian Economy, 50th Edition, Sultan and Chand, New Delhi, 2004. 3. S.K. Mishra and Puri, The Indian Economy, 22nd Edition Himalaya Publishing House, New Delhi, 2004. II YEAR CORPORATE ACCOUNTING Block I Issue of shares and debentures – Various kinds – forfeiture Reissue – underwriting of shares and Debentures. Block II Redemption of preference shares and debenture – Purchase of business – Profits Prior to incorporation Block III Preparation of company final Accounts – company balance sheet preparation – Computation of Managerial Remuneration. Block IV Amalgamation – Absorption and external reconstruction of a company (Inter company investments Excluded). Block V Liquidation – Statement of affairs and deficiency accounts – Liquidators final statement of receipts and payments. Reference Books: 1. Shukla and Grewal – Advanced Accounting 2. Jain and Narang – Company Account 3. R.L.Gupta – Corporate Accounts 4. Chakraborthi – Advanced Account 5. Mukherji and Hanif – Modern Accounts. II YEAR BUSINESS STATISTICS Block I Introduction: Meaning – Definition – Functions – Scope and uses – limitations – Collection of data i) Primary and ii) secondary data – Classification and tabulation – Diagrammatic and graphic representation - Definition – Objectives of averaging – Characteristics of a good average – Types of average i) Mean ii) Median iii) Mode iv) geometric mean and v) Harmonic mean – Merits and demerits of averages – Choice of suitable averages. Block II Measures of Dispersion: Definition – Concept of variation – Absolute and relative measure of dispersion – Methods of measuring dispersion i) Range ii) Quartile deviation iii) Mean deviation iv) Standard deviation and v) Co-efficient of variation – Choice of suitable measure of dispersion. Block III Correlation and Regression: Meaning and definition of correlation – Types of correlation – Methods of studying correlation i) Graphic method ii) Scatter diagram iii) Karl Pearson’s method iv) Rank correlation and v) concurrent deviation method – correlation and regression – Methods of studying regression: i) Graphic method ii) Regression equations and iii) Regression coefficients. Block IV Index Numbers: Meaning – Definition – Characteristics – Types – Methods of constructing Index number i) Simple aggregative method ii) Weighted aggregative method – Price index number – Quantity index numbers – Tests of adequacy of index numbers. Block V Time Series: Meaning – Utility – Components of time series i) Trend ii) Seasonal iii) Cyclical and iv) Irregular – Methods of finding trend i) Graphic ii) Semi-average iii) Moving average and iv) Least square – Methods of finding seasonal variations I) Simple average ii) Ratio to trend iii) Moving average and iv) Link relatives. BOOKS RECOMMENDED 1. Statistics (Theory, Methods and applications) – Dr.D.C.Sancheti and V.K.Kapoor Sultan Chand & Sons., New Delhi. 2. Business Statistics – S.P.Gupta, Sultan Chand & Sons., New Delhi. 3. Fundamentals of Statistics – D.H. Elhance 4. Statistics (Theory and Practice) – R.S.N.Pillai and Bagavathi, S. Chand & Company Ltd., New Delhi. 5. Fundamentals of Statistics – S.C.Gupta, Himalaya Publishing House. II YEAR COMMERCIAL LAW AND INDUSTRIAL LAW Block I Introduction and nature of contract – Essentials of valid contract – Voidable contracts – Viod agreements – Contingent contract – Performance of contracts – Reciprocal promises – Appropriation of Payments. Block II Quasi contracts – Breach of contract and its consequences – Contract of indemnity and contract of guarantee – Bailment and Pledges – Contract of agency – Rights and duties of parties – Liabilities to third parties – Termination. Block III Sale of goods – Sale and agreement to sell – Formation of contract of sale – Implied conditions and warranties – Performance of contract of sale – Duties and right of seller and buyer. Block IV Factories Act 1948. Block V Workmen’s Compensation Act 1823 – Industrial Disputes Act 1947 – Employees State Insurance Act 1948. Book Recommended: 1. N.D.Kapoor, Business Laws, Sultan Chand & Sons., New Delhi. 2. G.K.Varshey, Elements of Business Law S.Chand & Co., New Delhi. 3. M.C.Shukla, A manual of Mercantile Law, S.Chand & Co., New Delhi. For the question paper , here i am giving attachment |
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