This document outlines 20 accounting topics that will be covered in a Principles and Practices of Financial Accounting II course. The topics range from the accounting treatment of redeeming preference shares and debentures, to explaining concepts like current assets, current liabilities, and accounting standards. Other topics include the conversion of firms to companies, accounting for investments, balance sheet and profit and loss statement formats, and the use of technology like artificial intelligence and accounting software.
This document outlines 20 accounting topics that will be covered in a Principles and Practices of Financial Accounting II course. The topics range from the accounting treatment of redeeming preference shares and debentures, to explaining concepts like current assets, current liabilities, and accounting standards. Other topics include the conversion of firms to companies, accounting for investments, balance sheet and profit and loss statement formats, and the use of technology like artificial intelligence and accounting software.
This document outlines 20 accounting topics that will be covered in a Principles and Practices of Financial Accounting II course. The topics range from the accounting treatment of redeeming preference shares and debentures, to explaining concepts like current assets, current liabilities, and accounting standards. Other topics include the conversion of firms to companies, accounting for investments, balance sheet and profit and loss statement formats, and the use of technology like artificial intelligence and accounting software.
(AUTONOMOUS) SY BCOM SEMESTER IV Subject: Principles and Practices of Financial Accounting II
From Roll To Roll
Topic Name Number Number 1. Comparative study on accounting treatment of Redemption of 1 5 preference shares and debentures 2. Explain the term Current Asset, Current Liability, Non-Current Asset 6 10 and Non-Current Liability with the help of minimum three examples for each category and show the presentation in the Balance sheet of a Company (following AS) 3. Accounting treatment in the books of a firm at the time of conversion of 11 15 firm into Company 4. Accounting treatment in the books of incorporating company through 16 20 the conversion of firm 5. What is CRR? What is DRR? Explain with suitable examples 21 25 6. Legal formalities and accounting treatment in case of Redemption of 26 30 Preference Shares 7. Comparative study on Ind AS 23 and AS 16 31 35 8. Note on Capitalization of Borrowing Cost as per AS 16 36 40 9. Valuation and accounting of investments in Equity shares with special 41 45 reference to Pre-Acquisition and Post Acquisition dividend (Give suitable examples) 10. Explain the format of Balance Sheet of a Company (following AS) 46 50 with suitable example 11. Explain what is Divisible Profit, Non-Divisible Profit, Provision, 51 55 Contingent Liability, Contingent Asset and Fund (Give suitable examples for each term) 12. Explain the format of Statement of Profit and Loss of a Company 56 60 (following AS) with suitable example 13. Valuation and accounting of investments in bonds with reference to 61 65 calculation of Profit/Loss on sale of investment (Give suitable examples) 14. Comparative study of format of Balance Sheet of LLP and a Company 66 70 (following AS) 15. Explain the concepts of Segment Assets, Liabilities, Result, Revenue 71 75 and Expenses with reference to AS 17 16. Accounting treatment in the books of firms in case of converting 76 80 Partnership firm into LLP 17. Accounting treatment in the books of LLP in case of converting 81 85 Partnership firm into LLP 18. Use of AI in learning of Accounting and Finance subjects 86 90 19. Use of Tally. ERP 9 for Accounting of Inventory 91 95 20. Explain the points of similarity and difference in Operating lease and 96 100 Finance lease