Pune University T.Y.B.Com Advanced Accounting Syllabus

Will you please provide the syllabus of the T.Y.B.Com Advanced Accounting of Pune University?

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Pune University provides Advanced Accounting subject in T.Y.B.Com

Unit-1
Final Accounts of Banking Company.
• Introduction of Banking Company;
• Legal provisions;
• Non performing assets (NPA);
• Reserve Fund;
• Acceptances;
• Endorsements and other obligations;
• Bills for collection;
• Rebate on bills discounted;
• Provision for Bad and Doubtful debts;
• Preparation of final accounts in vertical form as per Banking Regulation Act,
1949

Unit-2
General Insurance claim accounts:
A. Claim for Loss of Stock
• Introduction
• Procedure for calculation
• Average clause
• Treatment of abnormal items of goods
• Under or overvaluation of stock
B. Claim for loss of Profit
• Introduction
• Indemnity under policy
• Some important terms
• Procedure for ascertaining claims

Unit-3
Investment Accounts:
• Introduction
• Need
• Investment in securities
• Cum. Interest and ex-interest transactions of purchases and sales
• Entries for interest received
• Brokerage
• Expenses on purchases and sales
• Valuation of closing investment by FIFO method and market price method
Pune University T.Y.B.Com Advanced Accounting Syllabus





Contact:
Savitribai Phule Pune University
Ganeshkhind, Pune, Maharashtra 411007 ‎
020 2569 6061

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