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  #2  
15th February 2013, 02:16 PM
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Join Date: May 2012
Re: DU BCOM Pass Syllabus

we are providing you the syllabus for the DU BCOM in a PDF file attached with it so you can download it easily..

Some content of PDF is given below :
B.com

1st semester :
Business Organization and Management
Financial Accounting
Principles of Micro Economics
MIL/Humanities

2nd semester :
Business and Industrial Laws
Corporate Accounting
Macro Economics
English

3rd semester :

Business Mathematics & Statistics
Company and Compensation Laws
Economics Development & Policy in India
Elective Language
  #3  
26th November 2013, 06:04 PM
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Re: DU BCOM Pass Syllabus

Quote:
Originally Posted by sandippa View Post
I need to DU BCOM Syllabus so will you please provide me the Syllabus in the PDF format
economic syllabus 3rd semister
  #4  
7th July 2014, 10:15 PM
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Whts d difrnc btwn hindi a nd hindi b
  #5  
19th September 2019, 09:44 AM
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Re: DU BCOM Pass Syllabus

Hi buddy here I am looking for DU (Delhi University) B.Com Pass program Syllabus so will you plz provide me same here or tell me from where I can do download it ??
  #6  
19th September 2019, 09:47 AM
Super Moderator
 
Join Date: Aug 2012
Re: DU BCOM Pass Syllabus

As you are asking for DU (Delhi University) B.Com Pass program Syllabus so on your demand I am providing same here :

B.Com.: Semester I

Paper 1.2:Financial Accounting
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.

Unit I: (a) Theoretical Framework 5 Lectures
i. Accounting as an information system, the users of financial accounting information and their
needs. Qualitative characteristics of accounting, information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting; cash basis and accrual
basis.
ii. The nature of financial accounting principles Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in
India. International Financial Reporting Standards (IFRS): - Need and procedures, Convergence
to IFRS, Distinction between Indian Accounting Standards (Ind ASs) and Accounting Standards
(ASs).
(b) Accounting Process 12 Lectures
From recording of a business transaction to preparation of trial balance including adjustments: Capital
and Revenue expenditure & receipts, Preparation trial balance, Profit and Loss Account and Balance
Sheet(Sole Proprietorship only).

Unit II: (a) Business Income 8 Lectures
i. Measurement of business income-Net income: the accounting period, the continuity doctrine
and matching concept. Objectives of measurement.
ii. Revenue: concept, revenue recognition principles, recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in the measurement
of depreciation. Methods of computing depreciation: straight line method and diminishing
balance method; Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: periodic
and perpetual. Methods: FIFO, LIFO and Weighted Average.
(b) Preparation of financial statements of not for profit organizations. 8 Lectures

Unit III: Accounting for Hire Purchase and Installment System, Consignment, and Joint Venture
15 Lectures
i) Accounting for Hire Purchase Transactions, Journal entries and ledger accounts in the books of Hire
Vendors and Hire purchaser for large value items including default and repossession, stock and debtors
system.
ii) Consignment: Features, Accounting treatment in the books of the consignor and consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co- venturer of
(a) all transactions (b) only his own transactions. (Memorandum joint venture account).

Unit IV: Accounting for Inland Branches 9 Lectures
Inland Branches; Dependent branches only and Ascertainment of Profit by Debtors Method & Stock
and Debtors Method.

Unit V: Accounting for Dissolution of Partnership Firm 8 Lectures
Dissolution of the Partnership Firm Including Insolvency of partners, sale to a limited company and
piecemeal distribution.
Option to Unit V 8 Lectures
Computerized Accounting System (using any popular accounting software); Creation of Vouchers;
recording transactions; preparing reports, cash book, bank book, ledger accounts, trial balance, Profit
and loss account, Balance Sheet.

DU (Delhi University) B.Com Pass program Syllabus




Attached Files
File Type: pdf DU (Delhi University) B.Com Pass program Syllabus.pdf (869.8 KB, 209 views)


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