Final Acccounting

D.G.VAISHNAV COLLEGE (AUTONOMOUS)
SYLLABUS - SEMESTER - II

CORE PAPER III ADVANCED financial ACCOUNTING

UNIT- I

tell apart Accounts-Types of breakes Accounting give-and-take in respect of parasitic Branches- Debtors system- Stock & Debtors system Only

UNIT- II

Royalty accounts --Meaning Minimum Rent, Shortworkings- Accounting treatment in the books of Lessor &Lessee- Effect of strike.

UNIT- III

Hire Purchase and Instalment System- nonpayment and Repossession.

UNIT- IV

Partnership Accounts Admission of a Partner Retirement of a Partner Death of a Partner.

UNIT- V

Dissolution of partnership Insolvency of a partner (application of Garner Vs Murray rule) Insolvency of all the partners

PATTERN OF QUESTION PAPER

cave in A Answer any 5 out of 8 (3 Theory 5 Problems) 5 x 6 = 30
small-arm B Answer any 3 out of 5 (1 Theory 4 Problems) 3 x 15 = 45


annex BOOKS:
1. T.S. Reddy & A.Murthy- monetary Accounting
2. R.L.Gupta & V.K.Gupta Financial Accounting
3.Jain & Narang - Financial Accounting
4.R.L.Gupta & Radhaswamy Advanced Accounting
5.T.S.Shukla & Grewal - Advanced Accounting
6.S.Parthasarathy & A.Jaffarulla- Financial Accounting



QUESTION BANK
I B.COM (CORPORATE SECRETARYSHIP) SEMESTER-II
ADVANCED FINANCIAL ACCOUNTING
UNIT 1 BRANCH ACCOUNTS
1.From the interest particulars, calculate closing Branch Debtors balance.




Branch debtors (1-1-98) 6300
Credit sales 39000
Cash received from debtors 41200

2. Good mint Ltd opened a branch on 1.1.95 at Calcutta. The following information
is supplied to you. Prepare Branch A/c Rs.
Goods sent to Branch 50,000
Sales Cash Rs. 20,000 and credit Rs. 36,00056,000
Cash received from debtors32,000
brush aside allowed to them 600
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