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Advanced Financial Accounting (Vol. II)


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Course curricula of B.Com. programmer of Kuvempu University have been revised on a continuous basis keeping in mind the changes in the corporate environment. Minor revisions are made every year and comprehensive revision once in three years. For this purpose, thorough discusses are held both formally and informally including careful study of course curricula of many a number of reputed universities and interactions with experts. Further, workshops are held to discuss and finalize the course curricula. During 2012, Commerce Teachers’ Forum of Kuvempu University in association with the Department of Post-Graduate Studies and Research in Commerce of Kuvempu University had series of meetings and workshops, and outcome of all these exercises is the new course curricula for B.Com programmed effective from 2013-14 academic year. The unique feature of the new curricula is the right blend of both theory and practical’s. Further, at least one course on Accounting is made mandatory for each of six semesters of B.Com. One such course prescribed by the university for the first semester of B.Com is the Advanced Financial Accounting (Course – 203).

We are happy to place before the teachers and students the Advanced Financial Accounting (Financial Accounting, Volume – II) which is prepared keeping in mind the syllabus of Advanced Financial Accounting course prescribed for the second semester of B.Com of Kuvempu University. This volume is the outcome of our experience in teaching Accounting courses for different levels and for many years. This book is prepared systematically explaining the concepts, procedure, rationale, etc., unequivocally followed many appropriate illustrations drawn from the question papers of previous examinations. A large number of problems are solved wherein each important and difficult adjustment / entry is explained in the form of working notes. And the presentation and analysis are simple but systematic. We are confident that this book satisfies the needs and expectations of students and teachers.


Contents :

1. Hire Purchase Accounting
2. Departmental Accounts
3. Branch Accounts
4. Fire Insurance Claims
5. Royalty Accounts
Annexure – I: Syllabus of B.Com, Semester – II
Annexure – II: Question Paper Patter
Annexure – III: model Question Paper


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Year of publication






Dr. Giridhar K.V.,

J. Madegowda


Himalaya pub