Paper I: Financial Accounting - Accountancy and Business Statistics - B Com Part I Syllabus - Maharaja Ganga Singh University, Bikaner(MGSU, Bikaner)

Paper – I: Financial Accounting
Unit – I
History and development of Accounting in India since Kautilya. Generally accepted Accounting Principles, Conventions and concepts. General introduction of accounting standards, Insurance Claims, Voyage Accounts.
Unit – II
Issue of Shares, forfeiture and re-issue of forfeited shares. Buyback of shares, D-mat of shares, employees stock option scheme and guide lines of SEBI, issue of debentures and their redemption, redemption of preference shares.
Unit – III
Underwriting of Shares and Debentures, Royalty Accounts.
Unit – IV
Sectional Balancing and Self-balancing Ledgers, Accounting for investments and stock market transactions.
Unit – V

Departmental accounts and branch accounts (including foreign branches)

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