Book Keeping - B Com Part I Syllabus - Maharaja Ganga Singh University, Bikaner (MGSU, Bikaner)

(For non-commerce students only)
M.M. 50                                              Duration: 3 hrs                                   Min. Pass Marks: 18
Unit – I
Accounting as a Measurement Discipline. Income Measurement and related accounting concepts, other accounting concepts, relationship of accounting with Economics and Statistics, Role of an accountant in Society.
Unit – II
Accounting process leading to preparation of Trial balance including rectification of errors and preparation of final accounts (for non-corporate entities). Bank reconciliation statement.
            Depreciation accounting including methods thereof. Inventory Valuation.
Unit – III
            Accounting for special transactions:
(a)    Consignment Accounts
(b)   Joint Ventures Accounts
(c)    Average due date and account current
(d)   Bills of exchange and promissory notes.
Unit – IV
Partnership accounts: Admission, retirement and death of partner and dissolution of firm.
Unit – V

Receipts and payments account and income and expenditure account and balance sheet including accounts of Professional concerns.

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