SRM University Notes

Provide some important notes for preparation for Annual Examination of B.SC Program of SRM University? My exams of B.SC Final Year will be start after 2 weeks. So I want some important notes which help to get good marks in the final year exams. Where I will get notes for B.SC final year of SRM University?

Can you provide me the notes/syllabus of B.Com (Information System Management) offered by Faculty of Science and Humanities of Department of Commerce of SRM University?

[pooja]

The notes/syllabus of B.Com (Information System Management) offered by Faculty of Science and Humanities of Department of Commerce of SRM University are as follows:

I Year
Semester I
Paper 1.3 - FINANCIAL ACCOUNTING I

UNIT-I
Meaning and scope of Accounting, Basic Accounting concepts and conventions- Objectives of Accounting- Accounting Transactions- Double Entry Book Keeping- journal, Ledger, Preparation of Trial Balance- preparation of Cash Book.

UNIT-II
Preparation of Final Accounts of a sole Trading Concern- Adjustments- Closing stock, Outstanding and prepaid items, Depreciation, Provision of Bad Debts, provision for Discount on Debtors, Interest on Capital and Drawing preparation of Receipt and Payment Account. Income & Expenditure Account and Balance sheet of Non Trading Organization (simple problem)

UNIT-III
Classification of errors- Rectification of errors- Preparation of suspense Account Bank Reconciliation Statement (Only simple problems)

UNIT-IV
Depreciation- Meaning, Causes, Types- Straight Line Method- Written Down Value Method (Change in Method Excluded). Insurance Claims- Average Clauses (Loss of stock only).

UINT- V
Single Entry- Meaning, Features, Defects, Differences between single entry and Double Entry system- Statement of Affairs Method Conversion Method (only simple problem)

References Books:
1. R.L. Gupta & V.K. Gupta- Advanced Accounting- Sultan Chand- New Delhi.
2. T.S. Reddy & A. Murthy- Financial Accounting- Margham Publication- Chennai
3. Shulka & Grewal- Advanced Accounting- S Chand New Delhi
4. Jain & Narang- Financial Accounting, Kalyani Publications, New Delhi
5. Jawahar Lal, Seema, Financial accounting, S. Chand & Company, New Delhi


Syllabus B.Com (Information System Management) SRM University