"Financial Accounting P.C.Tulsian - Download as DOC"
UNIVERSITY OF MADRAS (CBCS) AMENDMENT IN B.Com. Corporate Secretaryship 1. the removal of the following Chapters from the syllabus of Financial Accounting and Advanced Financial Accounting (I & II Semester) for the B.Com Corporate Secretaryship under the CBCS to be offered in the affiliated Arts and Science Colleges to take effect from the academic year 2010-2011 and thereafter. FINANCIAL ACCOUNTING:- Classification of errors – Rectification of errors – preparation of suspense A/c. (Unit –II) – Self Balancing ledger (Unit III) Sinking fund method and Insurance policy method (Unit IV). ADVANCED FINANCIAL ACCOUNTING:– Distinction between wholesale profit and retail profit – Independent branch (Unit I) – H.P. Trading A/c (Unit III). The Reduced syllabus as given in APPENDIX - 17 (S) (FINANCIAL ACCOUNTING , ADVANCED FINANCIAL ACCOUNTING) 2. the paper Computer Application in Accounting prescribed as one among the four Non-Major subjects for semester I be removed and replaced a new subject viz Basic elements of logistics Management be included as one of the Non-Major subject in I Semester for the B.Com Corporate Secretaryship under the CBCS to be offered in the affiliated Arts and Science Colleges as given in APPENDIX – 18(R&S) to take effect from the academic year 2010-2011 and thereafter. 3. the prescribed V semester paper (Cost Accounting) (Core IX) be shifted to semester VI as Core Paper XIV and the paper Management Accounting Core (XIV) prescribed for the sixth semester be shifted to V- Semester as Core paper (IX). This interchange of regulation be effected for the candidates admitted during 2008-09 under CBCS pattern. B.Com. Corporate Secretaryship FIFTH SEMESTER COMPONEN COURSE COURSE TITLE Ins. Hrs Marks PART / CIA Ext. TS Total Credit week Exam III CORE IX Management 4 6 25 75 100 Accounting SIXTH SEMESTER COURSE Ins. MARKS COMPONENT COURSE TITLE Credit Hrs/ PART Week CIA Ext. Total Exam III Core XIV Cost Accounting 4 6 25 75 100 4. the question paper pattern for problems related subject for B.Com. (Corporate Secretaryship) degree Courses under CBCS in the following ways with effect from 2010-2011. SECTION – A 6 Theories 6 problems SECTION – B 2 Theories 5 problems SECTION – C One (1) Theory 4 problems APPENDIX- 17 (S) UNIVERSITY OF MADRAS Choice Based Credit System) B.Com. (Corporate Secretaryship) Degree Course (w.e.f. 2010 – 2011) Reduced Syllabus Semester – 1 Core paper 1 – Financial Accounting Unit – 1 Preparations of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock, Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount on Debtors, Interest on Capital and Drawings . Unit – II Preparations of Receipt and Payments Accounts – Income and Expenditure Account and Balance Sheet of Non Trading Organizations. Unit – III Account Current – Average Due Date – Sale or Return Account. Unit – IV Depreciation – Meaning, Causes, Types – Straight-Line Method – Written Down Value method – Insurance Claims – Average Clause (Loss of Stock only). Unit – V Single Entry – Meaning, features, Defects, Differences between Single Entry and Double Entry System – Statement of Affairs Method – Conversion Method. Reference Books: 1. R.L. Gupta & V.K Gupta – Advanced Accounting 2. T.S. Reddy & A.Murthy – Financial Account 3. Shukla & Grewal – Advanced Accounting 4. Jain & Narang – Financial Accounting 5. P.C.Tulsian – Financial Accounting 6. S.Parthasarathy & A.Jaffarulla – Financial Accounting 7. R.L Gupta & Radhaswamy – Advanced Accounting – Volume I SEMESTER – II CORE PAPER IV –ADVANCED FINANCIAL ACCOUNTING Unit – 1 Branch accounts – Dependent Branches – Stock & Debtors System Unit – II Departmental Accounts – Basis for allocation of expenses – Interdepartmental transfer at cost or selling price – Treatment of expenses which cannot be allocated. Unit – III Hire-purchase and Instalment System – Default and repossession – Instalment Purchase System. Unit – IV Partnership Accounts – Admission of a Partner – Retirement of a Partner – Death of a Partner. Unit – V Dissolution of partnership – Insolvency of a partner (application of Indian Partnership Act, 1932) – Insolvency of all partners – gradual realization of asset and piece – meal distribution. Reference books: 1. R.K Gupta – Financial Accounting. 2. T.S. Reddy & A.Murthy – Financial Accounting 3. Jain & Naran – Financial Accounting 4. R.K. Gupta & Redhaswamy – Advanced Accounting 5. S.N. Maheswari – Financial Accounting 6. T.S. Shukla & Grewal – Advanced Accounting 7. S.Parthasarathy, & A.Jaffarulla – Financial Accounting. APPENDIX – 18 (R) UNIVERSITY OF MADRAS CHOICE BASED CREDIT SYSTEM B.Com. Corporate Secretaryship (w.e.f.2010-2011) Non Major Paper for SEMESTER I 3. Basic Elements of Logistics Management APPENDIX – 18 (S) UNIVERSITY OF MADRAS CHOICE BASED CREDIT SYSTEM B.Com. Corporate Secretaryship SYLLABUS (w.e.f.2010-2011) Semester – I NON MAJOR Paper III - – BASIC ELEMENTS OF LOGISTICS MANAGEMENT Level of Knowledge: Basic Level Unit – I Logistics – Concept & Significance – Logistics System Fundamentals – Transport System: Railway, Road, Air, Waterways, Pipe Lines, Animals and Animal driven vehicles – Economics of transportation – Stocking Policies –Storage and handling capacities – Warehousing. Unit – II Packaging – Principles, functions and types – Containerization – Concepts – Infrastructure – Inventory Policy – Concept of Supply Chain Management and its strategic role in the organization – Intra and Inter Organization Supply Chain. Reference Books: 1. Strategic Logistics Management – Lambert 2. Logistical Management – The Integrated Supply Chain Process – Bowersox 3. Logistics & Supply Chain Management – Christopher 4. Supply Chain Management – Sunil Chopra 5. Logistics & Supply Chain Management – Raghuram 6. Supply Chain Management for 21st Century – Sahay ************