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mysore university bcom old question papers |
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Re: mysore university bcom old question papers
The University of Mysore is a public state university in Mysore, Karnataka, India. The university was founded during the reign of Krishnaraja Wodeyar IV, the Maharaja of Mysore. It opened on 27 July 1916. As you Asking for the Question Paper of the Bcom I Sem Subject Financial Accounting of the Mysore University Sorry I may Not Fund the Question Paper Here I am giving you the Syllabus of the Bcom I Sem Subject Financial Accounting is given below Financial Accounting Unit 1: (a) Theoretical Framework 3 Lectures i. Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting, information. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting; cash basis and accrual basis. ii. The nature of financial accounting principles – Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures. iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India. Salient features of First-Time Adoption of Indian Accounting Standard (Ind-AS) 101. International Financial Reporting Standards (IFRS): - Need and procedures. (b) Accounting Process 2 Lectures From recording of a business transaction to preparation of trial balance including adjustments (c) Computerised Accounting Systems 26 Practical Lab Computerised Accounting Systems: Computerized Accounts by using any popular accounting software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry; Generating Reports – Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement Selecting and shutting a Company; Backup and Restore data of a Company Unit 2: (a) Business Income 8 Lectures i. Measurement of business income-Net income: the accounting period, the continuity doctrine and matching concept. Objectives of measurement. ii. Revenue recognition: Recognition of expenses. iii. The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets-change of method. iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of Indian Accounting Standard (IND-AS): 2 |
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