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Re: BEL First Grade College
You want to do B.Com from BEL First Grade College so this course is affiliated by Bangalore University. Here I am giving you its syllabus: FINANCIAL ACCOUNTING I OBJECTIVES The objective of this course is to acquaint students with the accounting concepts, tools And Techniques influencing business organizations Unit 1: AMALGAMATION OF FIRMS 14 hours Meaning-Objectives-Books of accounts in Vendors – Revaluation Account – Goodwill Account – Combined Capital Account – New Firm Account – Passing of Journal Entries – In the books of Amalgamated firm – combined journal entries – Preparation of Amalgamated Balance Sheet – Treatment of assets and liabilities not taken over – Treatment of unrecorded assets and liabilities - Treatment of contingent liabilities Unit II Introduction – Need for conversion - Meaning of Purchase Consideration – Mode of Discharge of Purchase Consideration - Method of calculation of Purchase Consideration – Net Payment Method – Net Asset Method – Passing of Journal Entries and Preparation of Ledger Accounts in the books of Vendor – Treatment of certain items – Dissolution Expenses – Unrecorded Assets and Liabilities – Assets and Liabilities not taken over by the Purchasing Company - Contingent liabilities – nonassumption of trade liabilities - In the books of Purchasing Company – Passing of Incorporation entries – Treatment of Security Premium – Fresh issue of shares and debentures to meet working capital – Preparation of Balance Sheet as per the Companies’ Act. If you want complete syllabus then feel free to download attached pdf file in which complete syllabus is available. Bangalore University B.Com Syllabus |
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