According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Kolhan University, Chaibasa for B. Com Semester – I(CBCS). Financial Accounting 1. Accounting—An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12.. Dissolution of a Partnership Firm-2 (Insolvency of Partners), 13. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 14. Sale of Partnership Firm/Conversion into Company. A - Objective Type Questions

1. Accounting—An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12.. Dissolution of a Partnership Firm-2 (Insolvency of Partners), 13. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 14. Sale of Partnership Firm/Conversion into Company. A - Objective Type Questions

4.Recording of Business Transactions : Journal, Ledger and Trial Balance , 5. Sub-Division of Journal : Subsidiary Books (Cash Book and Other Subsidiary Books), 7.Measurement of Business Income, 9.Depreciation, 10. Valuation of Inventory (Stock), 11.Capital and Revenue Expenditure and Receipts , 12. Financial Statements of Non-Corporate Entities, 13. Hire Purchase System, 14. Instalment Payment System, 15. Lease Accounting, 16. Branch Accounts, 17. Dissolution of a Partnership Firm—1, 18. Dissolution of a Partnership Firm—2 (Insolvency of Partners), 19. Dissolution of a Partnership Firm—3 (Gradual Realisation of Assets and Piecemeal Distribution), 20. Sale of Partnership Firm/Conversion into Company, 21.Insolvency Accounts, 22. Royalty Accounts.

1. Accounting : Meaning and Scope, 2. Accounting Principles : Basic Concepts and Conventions, 3. Accounting Standards in India, 4. Double Entry System (Rules of Debit and Credit), 5. Sub-Division of Journal : Subsidiary Books, 6. Accounting Process : Recording of Business Transactions : Journal, 7. Ledger (Including Rules of Posting), 8. Trial Balance, 9. Capital and Revenue, 10. Final Accounts—with Adjustment, 11. Rectification of Errors, 12. Accounting of Non-Trading or Not-For-Profit Organisations Institutions, 13. Depreciation, 14. Provisions, Reserves and Funds, 15. Hire-Purchase System, 16. Instalment Payment System, 17. Dissolution of a Partnership Firm-1, 18. Dissolution of a Partnership Firm-2, 19. Dissolution of a Partnership Firm-3, 20 . Sale of Partnership Firm/Conversion into Company.

According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Kolhan University, Chaibasa for B. Com Semester – I(CBCS). वित्तीय लेखांकन (Financial Accounting) 1. Accounting : An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12. Dissolution of a Partnership Firm-2] (Insolvency of Partners, 13. Dissolution of a Partnership Firm-3] (Gradual Realisation of Assets and Piecemeal Distribution, 14. Sale of Partnership Firm/Conversion into Company.

1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions

Financial Accounting 1. Nature and Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mechanism Double Entry System, 5. Preparation of Journal, Ledger and Trial Balance, 6. Goods and Service Tax (GST), 7. Sub-Division of Journal : Subsidiary Books, 8. Preparation of Final Statement, 9. Capital and Revenue, 10. Concept of Income and Its Measurement, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13. Depreciation, 14. Branch Accounting, 15. Accounting of Non-Trading or Not-For-Profit Organisation, 16. Hire Purchases System, 17. Instalment Payment System, Computerised Accounting 1. Accounting, 2. Introduction to Computer and Accounting System (IAS), 3. Computerised Accounting System (Popular Accounting Software-Tally-ERP9. Creating Stock Groups and Voucher Entry) l Appendix.

1. Nature and Scope of Accounting : Father of the Accountancy Profession in India Shri Kalyan Subramani aiyar, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mecganism : Double Entry System, 5. Prrparation of Journal Entries, Ledger and trial Balance, 6. Goods and Services Tax (GST), 7. Concepts of Income and Its Measurement, 8. Preparartyion of Final Accounts, 9. Royalty Accounts, 10. Hire- Purchase System, 11. Instalement Payment System, 12. Departmental Accounts, 13. Branch Accounting, 14. Insolvency Accounts, 15. Voyage Accounts,

1. Accounting : Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Accounting Standards, 4. Double Entry System (Rules of Debit and Credit), 5. Recording of Transactions : Journal, Ledger and Trial Balance, 6. Rectification of Errors, 7. Sub-Division of Journal : Subsidiary Books (I. Cash Book, II. Other Subsidiary Books), 8. Capital and Revenue, 9. Accounting Concept of Income, 10. Final Accounts with Adjustments, 11. Insolvency Accounts, 12. Branch Accounting, 13. Hire-Purchase System, 14. Instalment Payment System, 15. Royalty Accounts, Departmental Accounts, Double Account System, Accounts of Banking Companies, Accounts of General Insurance Companies, Annual Accounts of Life Insurance Companies, Insurance Claims, Voyage Accounts, Accounting for Packages, Empties and Containers, Objective Type Questions, Examination Paper.

Financial Accounting 1. Nature and Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mechanism Double Entry System, 5. Preparation of Journal, Ledger and Trial Balance, 6. Goods and Service Tax (GST), 7. Sub-Division of Journal : Subsidiary Books, 8. Preparation of Final Statement, 9. Capital and Revenue, 10. Concept of Income and Its Measurement, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13. Depreciation, 14. Branch Accounting, 15. Accounting of Non-Trading or Not-For-Profit Organisation, Computerised Accounting 1. Accounting, 2. Introduction to Computer and Accounting System (IAS), 3. Computerised Accounting System, (Popular Accounting Software-Tally-ERP9. Creating Stock Groups and Voucher Entry) l Appendix,