In recent years accounting education has seen a huge change specially in the way how “ Accounting “ as a subject is taught. These efforts reflect the demands of an ever changing business world, opportunities created by new teaching – learning technologies, and an increased understanding of how students get into the corporate world.
The book on Financial Accounting – II has been written in accordance with the new syllabus framed under the dynamic leadership of sri. K. Chandra Sekhar Rao, Hon’ble Chief Minister of Telangana Stste, Who has taken all the relevant measures to develop higher education to suit the changing needs of the accounting world. A serious thought was given to introduce CBCS pattern at the UG level as per the guidelines given by the UGC. In this context the TSCHE (Telangana State Council of Higher Education) had decided to prepare a common curriculum for all UG students throughout the state from the academic year 2016- 17 onwards.
The purpose of this specially tailored Financial Accounting – II book will be achieved if B.Com students of Osmania University would actualize all that which has been discussed in this book. The Unit – I presents an introduction to the subject and outlines the Bills of Exchanges , Unit – II talks about the Consignment Accouts, Unit – III discusses about Joint Venture Accounts, Unit – IV emphasizes on Accounts from Incomplete Records, Unit –V finally deliberates on Accounting for Non- Profit organizations .
Contents-
1. Bills of Exchange
2. Consignment Accounts
3. Joint Venture Accounts
4. Accounts from Incomplete Records
5. Accounting for Non-profit Organizations
