Syllabus Of B.Com 1St Year Jammu University

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FINANCIAL ACCOUNTING
Unit-I
Accounting as an information system, various stake holders, objectives, limitations
and various branches of accounting.
Basis of accounting: Cash basis ,accrual basis and hybrid accounting. Generally Accepted Accounting Principles (GAAP)
Basic terms used in accounting
Brief introduction to various books viz. subsidiary and ledger
Systems of accounting viz., single entry and double entry system
Introduction to IFRS.
Unit-II
Preparation of Financial Statements of Non Corporate Entities
Preparation of financial statements (Manufacturing account ,Trading account ,Profit and loss
account , Profit and loss appropriation account and Balance sheet) of Non Corporate
manufacturing and Non manufacturing entities (excluding Not for profit organizations)
with and without adjustments.
Unit- III
Departmental Accounting:
Meaning and objective of departmental accounts ; Basis of allocation of common expenses ;
Inter- departmental transfers ; Preparation of departmental trading and P&L account
(Including General P&L account and Balance sheet)
Unit-IV
Branch Accounting (Inland branches only): Meaning, objective and methods including
debtor system , stock and debtor system, final account system; Wholesale branch system and
independent branch system excluding foreign branches; Difference between branch and
departmental accounting.
Unit-V
Accounting For special Transactions
Consignment
Meaning, features and distinction between consignment and sale; Distinction between normal
loss and abnormal loss in consignment; Accounting treatment including journal and ledger in
the books of consignor and consignee.
Joint Ventures
Meaning, features and distinction of Joint venture with partnership; Methods of maintaining
Joint venture accounts.

Jammu University Syllabus Of B.Com 1St Year syllabus