To develop the knowledge of the students regarding financial and managerial decisions in business organization
Final accounts of partnership firms
Admission of a Partner
Retirement and Death of Partner including treatment of goodwill
Dissolution of Partnership Firms including piecemeal distribution of assets, Amalgamation of partnership firms, Conversion into a company and sale to a company
Meaning, Causes of difference between Bank Book Balance and Balance as per Bank Pass Book / Bank Statement; Need of Bank Reconciliation Statement; Procedure for preparation of Bank Reconciliation Statement
Depreciation Accounting: Methods, computation and accounting treatment of Depreciation; Change in depreciation methods
Preparation of Corporate Financial Statements; Schedule 6 of Companies Act, 1956. Introduction to IFRS, Carbon Credit Accounting and Green Accounting
1. An Introduction to Accountancy- S.N Maheshwari (Vikash Publishers)
2. Fundamental of Accounting-Dr T P Ghosh,(Sultan Chand& Sons)
3. Financial Accounting-R.L Gupta, V.K Gupta( Sultan Chand& Sons)
4. Book-Keeping and Accountancy-Jain, Khandelwal and Pareek (Ajmera Book Depot)