Kalyani University Question Papers

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Paper H.I. (Honours)

Financial Accounting

Full Marks 100

Module-1: (50 Marks)

1. Introduction to Accounting

(i) Meaning of Accounting (ii) Users of Accounting information (iii) Qualitative
characteristics of Accounting information (iv) Generally Accepted Accounting
Principles (GAAP) (v) Accounting Concepts and Conventions (vi) Concept of
Accounting Standards and their mandatory application under Companies Act.


2. Basic Principles of preparing Final Accounts

(i) In the light of Accounting Standards - Valuation of Inventory, Accounting
for Fixed Assets, Depreciation, and Intangible Assets (ii) Provisions and
Reserves (iii) Capital and Revenue (Expenditure and Income) (iv)
Rectification of Errors, Adjusting Entries and Closing Entries.



3 (a) Final Accounts of Profit Seeking Organisations
Preparation of Manufacturing AlC, Trading AlC, Profit & Loss AlC and Balance
Sheet of Sole Proprietorship and Partnership Business (Vertical and
Horizontal Formats)

(b) Preparation of Final Accounts of Not-for-Profit Organisations

Receipts and Payment Account, Income and Expenditure AlC and Balance
Sheet.


4. Accounting from Incomplete Records (including Conversion into Double
Entry system)

5. Partnership Accounts:

(a) Profit and Loss Appropriation accounts; Capital & Current AlC; Guarantee
- by firm, by partner and both; Correction of appropriation items with
retrospective effect.

(b) Changes in constitution of firm - Change in proofit sharing ratio,
Admission, Retirement, Retirement cum Admission-treatment of Goodwill,
revaluation of assets and liabilities, treatment of reserves and adjustment
relating to capital; treatment of Joint Life Policy, Death of a

Partner. Dissolution of Firm - including piecemeal distribution.





For more details, you can refer to the attached file