Devi Ahilya Vishwavidyalaya, MP, General , Financial Accounting Syllabus

Title of the paper : Financial Accounting

Unit - 1
Concept of Double Entry System, Accounting Concepts and Conventions Preparation of Journals, Sub division of Journal, Preparation of Ledger and Trial Balance, Final accounts with Adjustments, Revenue Recognition.

Unit – 2
Introduction to Indian Accounting Standards, Detail study of accounting standard – 6 and 10, Branch Accounts, Departmental Account, Accounting for Depreciation.

Unit – 3
Royalty Accounts, Accounting of Non Profit Making Organisation, Research: development Coasts, long term construction contacts.

Unit – 4
Joint Venture Accounts, Consignment and Investment Account, Foreign Exchange Transaction, Investments, Government grants ( A Brief Study)

Unit – 5
Partnership Accounts – Dissolution with Insolvency of Partner, Amalgamation of Partnership Firms, Conversion of Partnership Firm into Joint Stock Company.

Recommended Books
1. Gupta R.L. and Radhaswamy. M, Sultan chand & Sons, New Delhi.
2. Shukla M. C. Grewal T. S and Gupta S.C., S. Chand & Sons. New Delhi.

3. Shukla S. M., Sahitya Bhawan Publication, Agra.
4. Murti Guru Prasad, Himalaya Publishing House, Mumbai.
5. Jain and Narang, Kalyani Publisher, New Delhi.
6. S. N. Maheswari, Vikas Publishing House, New Delhi.
7. Sharma and Gupta, RBD Publishing House, Jaipur.
8. Khatik S. K., Jitendra Saxena K, Extol Publication, Bhopal.
9. Gangwar Sharda, Himalaya Publishing House, Agra.