Description
Financial Accounting – II
FYBAF Semester II
As Per NEP 2020
(w.e.f. the Academic Year 2024-25)
Syllabus
1. Accounting from Incomplete Records 15 Hours
♦ Introduction and Meaning
♦ Problems on Preparation of Final Accounts of Proprietary Trading Concern (Conversion Method)
2. Consignment Accounts 15 Hours
♦ Introduction and Meaning
♦ Accounting for Consignment Transactions
♦ Valuation of Stock, Invoicing of Goods at Higher Price (excluding Overriding Commission, Normal Loss and Abnormal Loss)
3. Branch Accounts 15 Hours
♦ Introduction and Meaning
♦ Classification of Branch
♦ Accounting for Dependent Branch not Maintaining Full Books : Debtors Method and Stock & Debtors Method
4. Fire Insurance Claim 15 Hours
♦ Introduction and Meaning
♦ Types of Losses – Loss of Life, Assets, Stock & Profit (Theoretical Aspects)
♦ Computation of Loss of Stock by Fire
♦ Ascertainment of Claim as per the Insurance Policy (exclude Loss of Profit and Consequential Loss)
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