Kurukshetra university b.com 1st year vocational subject syllabus

Can you provide me the syllabus of B.Com (Bachelor of Commerce) (General) 1st Year Program offered by Kurukshetra University, Kurukshetra?

[Neelu Bhasin]

The syllabus of B.Com (Bachelor of Commerce) (General) 1st Year Program offered by Kurukshetra University, Kurukshetra is as follows:


B.Com. (General)

BC-101

FINANCIAL ACCOUNTING-I

Financial accounting: meaning, need, objectives & scope; book-keeping and accounting; branches of accounting; accounting principles: concepts and conventions; accounting cycle and accounting equation; journal; rules of journalizing; ledger & trial balance; Rectification of Errors: suspense account; effect on profit.


Capital and Revenue: Concept and classification of income; expenditure; receipts.
Depreciation provisions and reserves: concept and classification; Methods of depreciation accounting.


Final Accounts: manufacturing, trading, profit & loss account; Balance sheet; adjustment entries.


Accounts of Non-profit Organizations

Consignment Accounts: accounting records; Normal and abnormal Loss: Valuation of unsold stock.


REFERENCES
• Anthony, R.N. and Reece, J.S. : Accounting Principle, Richard Irwin Inc.
• Compendium of Statement of Standards of Accounting: The Institute of Chartered Accountants of India, New Delhi.
• Gupta R. L. and Radhaswamy, M. : Financial Accounting, Sultan Chand and Sons, New Delhi.
• Monga J.R, Ahuja Girish, and Sehgal Ashok: Financial Accounting; Mayur Paper Back, Noida.
• Shukla, M.C. Grewal T.S. and Gupta, S.C. : Advanced Accounts, S. Chand & Co., New Delhi.



Syllabus B.Com (General) 1st Year Kurukshetra University, Kurukshetra