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Savitribai Phule Pune University, Maharashtra
General
FINANCIAL ACCOUNTING - II
Savitribai Phule Pune University, Maharashtra, General Semester 2, FINANCIAL ACCOUNTING - II Syllabus
FINANCIAL ACCOUNTING - II Lecture notes
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Syllabus
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Unit - 1 Software used in Accounting
1.1 Types of Accounting Software
1.2 Use of Accounting Software
1.3 Installation of Accounting Software
1.4 Advantages and Disadvantages of Accounting Software
Unit - 2 Final Accounts of Charitable Trust (Clubs, Hospitals, Libraries etc.)
2.1 Final Accounts of Charitable Trust Meaning and Characteristics
2.2 Accounting Records for NonProfit Organisations
2.3 Income and Expenditure Account
2.4 Receipt and Payment Account
2.5 Balance Sheet and Adjustments
Unit - 3 Valuation of Intangibles
3.1 Valuation of Goodwill Problem
3.2 Valuation of Brands
3.3 Valuation of Patents Copyright and Trademark
Unit - 4 Accounting for Leases
4.1 Types of Lease Finance Lease and Operating Lease
4.2 Finance Lease Hire Purchase and installment Theory
4.3 Operating Lease
4.4 Royalty
4.5 Minimum Rent Short Workings Recoupment of Short Working
4.6 Journal Entries and Ledger Accounts in the Books of Landlord and Lessee
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Other Subjects of Semester-2
Compulsory english
Business economics (micro) - ii
Computer concepts & applications - ii
Business mathematics and statistics-ii
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