Description
Major : Mandatory
Accountancy & Financial Management – II
FYBCOM Semester II
As Per NEP 2020
(w.e.f. the Academic Year 2024-25)
Syllabus
1. Departmental Accounts 15 Hours
♦ Introduction and Meaning
♦ Basic Principles of Departmental Accounts
♦ Allocation of Expenses
♦ Inter-Departmental Transfers at Cost / Invoice Price
♦ Preparation of Final Accounts
2. Branch Accounts 15 Hours
♦ Introduction and Meaning
♦ Classification of Branch
♦ Accounting for Dependent Branch not Maintaining Full Books
♦ Debtor Method and Stock & Debtors Method
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