Course curricula of B.Com Programme 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. Farther, workshops are held to discuss and finalize the course curricula. During 2012, Commerce Teacher’s Forum of Kuvempu University in association with the Department of post-Grades and Research in Commerce of Kuvempu university had series of meeting and workshops, and outcome of all these exercises is the new course curricula for B.Com programme 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 semester of B.Com. One such course prescribed by the university for the first semester of B.Com is the Fundamentals Accounting (Course – 103).
The first volume of Financial Accounting which is prepared keeping in mind the syllabus of Fundamentals of Financial Accounting course prescribed for first semester of B.Com of Kuvempu University. This volume is the outcome of our experience in teaching Accounting course 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 questions 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. Fundamentals of Accounting
2. Final Accounts of Sole Trading Concerns
3. Accounting for Consignment Transactions
4. Accounting for Joint Ventures
5. Bank Reconciliation Statement
Annexure – I: Syllabus of B.Com, Semester – I
Annexure – II: Question Paper Pattern
Annexure – III: Model Question Paper