According to the New Syllabus for B. Com. Ist Year by Department of Higher Education,

1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS),

Chapterwise Very Short Answer Type Questions

.SYLLABUS

Unit I: Concept of Double Entry System, Accounting Concepts and Conventions, Preparation of Journals, Sub-division of Journal, Preparation of Ledger and Trial Balance, Final Accounts with Adjustments.

Unit II: Introduction to Indian Accounting Standards, Detail Study of Accounting Standard-6 and 10, Branch Accounts, Departmental Accounts.

Unit III: Royalty Accounts, Accounting of Non-Profit Making Organisation.

Unit IV: Joint Venture Accounts, Consignment and Investment Accounts.

Unit V: Partnership Accounts—Dissolution with Insolvency of Partner, Amalgama-tion of Partnership Firms, Conversion of Partnership Firm into Joint Stock Company.