Bangalore university model question papers bcom 2nd semester

Hello friends my name is anurag koli and I am doing B.com from Bangalore university, this year I am going to appear in B.com second sem exam , so I need Bangalore university model question papers of bcom 2nd semester, from where I can obtain it , plzzzz tell me …

Can you provide me the syllabus for 2nd Semester B.Com (CBCS) Degree Semester Scheme of Bangalore University on which the question paper is based?

[sumit]

The syllabus for 2nd Semester B.Com (CBCS) Degree Semester Scheme of Bangalore University on which the question paper is based is as follows:


2.3 ADVANCED FINANCIAL ACCOUNTING

OBJECTIVE :
The objective of this subject is to acquaint the students with the few accounting standards and make them familiar with the accounting procedures for different types of business.


Unit 1: INSURANCE CLAIMS 12 Hrs
Introduction – Need – Loss of Stock Policy – Steps for ascertaining Fire insurance claim – Treatment of Salvage – Average Clause – Treatment of Abnormal Items – Computation of Fire insurance claims.


Unit 2: CONSIGNMENT ACCOUNTS 12 Hrs
Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries – Ledger Accounts in the books of Consignor and Consignee.


Unit 3: ACCOUNTING FOR JOINT VENTURES 12 Hrs
Introduction – Meaning – Objectives – Distinction between joint venture and consignment –
Distinction between joint venture and partnership – maintenance of accounts in the books of coventurers – maintaining separate books for joint venture – preparation of memorandum joint venture - problems.


Unit 4: BRANCH ACCOUNTS 10 Hrs
Introduction – Meaning – Objectives – Types of Branches - Dependent Branches – Features – Supply of Goods at Cost Price - Invoice Price – Branch Account in the books of Head Office (Debtors System Only).


Unit 5 : DEPARTMENTAL ACCOUNTS 10 Hrs
Meaning, Objectives, basis of allocation of expenses, Trading and Profit and Loss Account in
Columnar form – (Excluding Inter Departmental Transfers at invoice price)


SKILL DEVELOPMENT
• Preparation of a claim statement with imaginary figures to submit to Insurance Company
• Collection of transactions relating to any branch and prepare a branch account.
• List out the basis of Allocation of Departmental Expenses
• Preparation of Consignment account with imaginary figures
• Preparation of Joint accounts with imaginary figures


BOOKS FOR REFERENCE:
1. Arulanandam & Raman; Advanced Accountancy, HPH
2. Anil Kumar – Advanced Financial Accounting HPH
3. Dr. Alice Mani: Advanced Financial Accenting, SBH.
4. Dr. S.N. Maheswari, Financial Accounting, Vikas Publication
5. S P Jain and K. L. Narang, Financial Accounting, Kalyani Publication
6. Souandrajan & K. Venkataramana, Financial Accounting, SHBP.
7. A Bannerjee; Financial Accounting.
8. Radhaswamy and R.L. Gupta, Advanced Accounting, Sultan Chand
9. M.C. Shukla and Grewel, Advaced Accounting, S Chand



Syllabus 2nd Semester B.Com (CBCS) Degree Semester Scheme of Bangalore University

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