Accountancy & Financial Management II: F.Y.B.Com. (Semester II) (Paperback, Varsha Ainapure , Mukund Ainapure)
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Highlights
- Author: Varsha Ainapure , Mukund Ainapure
- Language: English
- Publisher: Manan Prakashan
Description
1 . Stock Valuation
- a) Methods of Stock Valuation as per AS-2
- b) Problems on Stock Valuation on FIFO and Weighted Average Method
- c) Problems on Reconciliation of Physical Stock and Stock as per Stock Register
- Journal and Subsidiary Books, Preparation of a Trial Balance (Not Exceeding Eight Transactions)
- 2 . Preparation of Ledger Accounts and a Trial Balance from the given Opening Balance Sheet,
- Journal and Subsidiary Books, Preparation of a Trial Balance (Not Exceeding Eight Transactions)
- Preparation of Subsidiary Books, Journal Books and Ledger from the given transactions and or Opening Balance
- Sheet of the Proprietary Trading Concern and drawing a Trial Balance from the Ledger
- 1. Double Entry System
- 2. Incomplete Records
- a) Introduction
- b) Features
- c) Limitations
- 3. Problems based on Conversion: Single into Double Entry (For Proprietary Trading Concern only)
- 1) Meaning
- 2) Basis of Allocation of Expenses and Incomes/Receipts
- 3) Inter Departmental Transfer
- a) At Cost Price
- b) At Invoice Price
- 4) Stock Reserve
- 5) Problems based on Departmental Trading and Profit and Loss Account and Balance Sheet
- a) An Overview of Computerised Environment
- b) Features of computerised accounting system
- c) Concept of grouping of accounts
- d) Codification of accounts
- e) Maintaining the hierarchy and ledgers
- f) Accounting Packages and consideration of them in section
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