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    2CM1010203 Accountancy-2

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    Alankrita Tripathi
    This document provides information about the Accountancy-2 course offered at Sankalchand Patel University Faculty of Commerce. The course is a 4 credit core course taught over 4 hours per week. It aims to make students aware of accounting treatments for various sales methods and special transactions like consignment, joint venture, and hire purchase. The course content covers 4 topics including branch accounting, investment accounting, fire claim accounting, and accounting for hire purchase, allocating 25% of the weightage to each topic. References for the course include textbooks on corporate, non-corporate, and advanced accounting.

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    2CM1010203 Accountancy-2

    Uploaded by

    Alankrita Tripathi
    15 views1 page
    This document provides information about the Accountancy-2 course offered at Sankalchand Patel University Faculty of Commerce. The course is a 4 credit core course taught over 4 hours per week. It aims to make students aware of accounting treatments for various sales methods and special transactions like consignment, joint venture, and hire purchase. The course content covers 4 topics including branch accounting, investment accounting, fire claim accounting, and accounting for hire purchase, allocating 25% of the weightage to each topic. References for the course include textbooks on corporate, non-corporate, and advanced accounting.

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    2CM1010203_Accountancy-2 (1)

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    This document provides information about the Accountancy-2 course offered at Sankalchand Patel University Faculty of Commerce. The course is a 4 credit core course taught over 4 hours per week. It aims to make students aware of accounting treatments for various sales methods and special transactions like consignment, joint venture, and hire purchase. The course content covers 4 topics including branch accounting, investment accounting, fire claim accounting, and accounting for hire purchase, allocating 25% of the weightage to each topic. References for the course include textbooks on corporate, non-corporate, and advanced accounting.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    15 views1 page

    2CM1010203 Accountancy-2

    Uploaded by

    Alankrita Tripathi
    This document provides information about the Accountancy-2 course offered at Sankalchand Patel University Faculty of Commerce. The course is a 4 credit core course taught over 4 hours per week. It aims to make students aware of accounting treatments for various sales methods and special transactions like consignment, joint venture, and hire purchase. The course content covers 4 topics including branch accounting, investment accounting, fire claim accounting, and accounting for hire purchase, allocating 25% of the weightage to each topic. References for the course include textbooks on corporate, non-corporate, and advanced accounting.

    Copyright:

    © All Rights Reserved
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    of 1

    Sankalchand Patel University

    Faculty of Commerce
    First Year Bachelor of Commerce
    In Effect from Academic Year 2021-22

    Subject Code: 2CM1010203 Subject Title: Accountancy-2


    Subject Type : Core Course
    Course Objective: To make the students aware with accounting treatment of various methods of sales and
    special kinds of transactions like consignment, joint venture, single entry, hire purchase etc.
    Teaching Scheme (Hours per week) Evaluation Scheme (Marks)
    University
    Lecture Tutorial Practical Credit Institutional Assessment Total
    Assessment
    4 - - 4 70 30 100

    Subject Contents
    Sr. Total Weight
    Topic
    No Hours (%)
    1 Branch Accounting ( Excluding foreign branch)
    Meaning of Branch, Objects of branch account, Types of Branch: Dependent
    Branch, Independent Branch, Methods of writing accounts of Dependent 9 25%
    branch: Debtors system, Stock Debtors system, Independent Branch and its
    final accounts
    2 Investment Accounting:
    Preparation of investment account in the book of investor. Explanation of ex
    interest and cum interest transaction Accrued interest and its explanation
    9 25%
    Valuation of stock as per FIFO and LIFO method. Examples based on fixed
    interest bearing securities and its accounting treatment in the books of
    investor only.
    3 Fire Claim Accounting:
    Concept of general insurance and fire claim. Over insurance and under
    9 25%
    insurance, average clause Claims for loss or stock & fixed assets; claim for
    profit or consequential loss policy.
    4 Accounting for Hire Purchase:
    Meaning of Hire purchase its advantages. Difference between instalment and
    9 25%
    hire purchase system, Accounting treatment of such transaction in the books
    of hirer and vendor.
    Reference Books:
    1. Grewal’s accounting: M.P. Gupta & B. M. Agrwal, S. Chand & Company Ltd.
    2. Corporate Accounting: Dr. B. C. Tulsian, S. Chand & Company Ltd.
    3. Non Corporate Accounting: Dr. P. C. Tulsian S. Chand & Company Ltd.
    4. Financial Accounting and Analysis: P. Premchand Babu on Madan Mohan, Himalaya Publication.
    5. Financial Accounting: Dr. Sharda Gangwar, D. K. Gangwar, Himalaya Publication.
    6. Problems & Solutions in Advanced Accounting: Arulanandan Raman & Sunivasan, Himalaya
    Publication.
    7. Financial Accounting: Dr. S. N. Maheshwari, Dr. S. K. Maheshwari, Vikas Publication House Pvt.
    Ltd.
    8. Problems & Solutions in Advanced Accounting Vol. I & II : Dr. S. N.Maheshwari, Dr. S. K.
    Maheshwari, Vikas Publication House Pvt. Ltd.

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