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Advanced Financial Accounting: for B.Sc. Students Semester II (NEP-2020 KSHEC)

Advanced Financial Accounting: for B.Sc. Students Semester II (NEP-2020 KSHEC)

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  • ISBN : 9789354539077
  • Pages : 324
  • Binding : Paperback
  • Language : English
  • Imprint : Vikas Publishing
  • © year : 2022
  • Size : 7.25"x9.5"

Price : 225.00 180.00

The present textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature of the book is the simplicity of subject matter presentation which will enable students to understand the subject exhaustively and solve practical problems with ease. The main strengths of the book are: up-to-date text, plentiful illustrative examples, and end-of-chapter exercises with short answers. This book is
for KSHEC syllabus-compliant universities including Mangalore University;  Gulbarga Univesity; Kuvempu
University; Davangere University; and Karnataka State Akkamahadeve Women's University, Vijaypura.

• Covers the course curriculum requirements of Advanced Financial Accounting for B.Com. students as per NEP 2020.
• Includes concise chapters - each chapter covering a specific topic for better grasp of the subject.
• Presents the subject matter in such a manner that students have total conceptual clarity.
• Develops remembering, understanding, thinking, analysing and evaluating skills of students through a variety of questions and problems as per B.Com. curriculum requirements.

1: Insurance Claims for Loss of Stock and Loss of Profit
• Loss of Stock
• Loss of Profits or Consequential Loss
• Key Terms
• Test Questions
• Practical Problems
2: Hire Purchase and Instalment Purchase Accounting
• Concept of Hire Purchase
• Formation of the Purchase Agreement
• Instalment Purchase System
• Difference between Hire Purchase
• System and Instalments Purchase System
• Key Terms
• Test Questions
• Practical Problems
3: Departmental Accounts
• Utility of Departmental Accounts
• Maintenance of Columnar Subsidiary
• Books
• Departmentalisation of Expenses
• Types of Problems
• Key Terms
• Test Questions
• Practical Problems
4: Accounting for Branches
• Types of Branches
• Dependent Branches
• Independent Branches
• Foreign Branch
• Accounting Standard 11 (Revised 2003)
• Indian Accounting Standard (Ind AS)
• 21—Effects of Changes in Foreign
• Exchange Rates
• Use of a Presentation Currency other than the Functional Currency
• Difference between AS 11 and Ind AS 21
• Key Terms
• Test Questions
• Practical Problems
5: Single Entry System
• Meaning
• Salient Features
• Difference between Single Entry and
• Double Entry Systems
• Computation of Profit
• Key Terms
• Test Questions
• Practical Problems

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