Our experience in teaching commerce subjects, espacially Accountancy, is in the form of this book in your hands. This book “Financial Accounting” is prepared for the syllabus requirements of First Semester B.Com., of Bengaluru City University.
There are two types of graduates- those who have learnt “how to learn” and those who have learnt “how to think.”Universities have considered introduction of Semester System to facilitate “thinking and application skills”. The Semester System provides sufficeint time for a student to learn the entire width and depth of any topic, making him remain more focussed and acquire specialised knowledge.
Complete care has taken to make the book error-free. However, mistakes might have crept inadvertently. Readers finding any error-with regard to accounting treatment or calculations-are requested to bring it to our notice, for enabling us to rectify them in our future editions.
Contents –
1. Theoritical Framework of Financial Accounting
2. Conversion of Single Entry into Double Entry System
3. Hire Purchase Accounting
4. Departmental Accounts
5. Branch Accounts
Model Question Papers
Skill Development