1. B.Com (Hons.& Gen) 1st Semester
12/5/2018
B.Com (Hons.& Gen)
1st Semester
Today's topic: financial accounting I Chapter:I introduction of accounting
Prof. Subhendu Kundu
12/5/2018

2. CC 1.1 Ch FINANCIAL ACCOUNTING – I
Internal Assessment :20 marks Semester-end Examinations: 80 marks Total marks
12/5/2018
Prof. Subhendu Kundu

3. Analysis of Chapters Prof. Subhendu Kundu 1. Introduction 5
Unit
Unit Name
Marks
Chapters
Question Type
Group: A
Group: B
Group: C
5 Marks
10 Marks
15 Marks 1.
Introduction 5
Introduction of Accounting
Theoritical
Double Entry System
Basis of Accounting
Basic Concepts & Conventions 2
Concepts for determination of Business Income 15
Revenue Recognition
Theory
Inventories
Prob.
Depreciation
Reserves &Provisions
Capital & Revenue Transactions
Adjustment Entries
12/5/2018
Prof. Subhendu Kundu

4. Introduction of Accounting Standards & Accounting Theory 5 10 15 3
Introduction of Accounting Standards & Accounting Theory
Accounting Standards
Theory
Accounting Theory 4
Final Accounts
Prob.
Financial Statement from Incomplete Records & Non- Profit Organisation
Single Entry/ Incomplete Records
Non- Profit Organisation 6.
Accounting for special sales transactions 25
Consignment
Sale on Approval
Sectional & Self Balancing Ledger
Insurance Claim:
i)Loss on Stock
ii)Loss on Profit
12/5/2018
Prof. Subhendu Kundu

5. Chapter I: Introduction 1.What do you mean by Accounting?
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Prof. Subhendu Kundu

6. 2. Explain the relationship between Book keeping, Accounting & Accountancy.
12/5/2018
Prof. Subhendu Kundu

7. 3.State the primary functions of Accounting.
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Prof. Subhendu Kundu

8. 4.Different branches of Accounting
A) Financial Accounting
B) Cost Accounting
C) Management Accounting
D) Human – Resource Accounting
E) Environmental Accounting
F) Forensic Accounting
G) Social Accounting etc.
12/5/2018
Prof. Subhendu Kundu

9. 5.Distinguish between Financial Accounting and Cost Accounting.
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Prof. Subhendu Kundu

10. 6.Distinguish between Financial Accounting and Management Accounting.
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Prof. Subhendu Kundu

11. Thank you
12/5/2018
Prof. Subhendu Kundu