FINANCIAL ACCOUNTING II BC- 201
Branch Accounts: dependent branch, debtor’s system, stock and debtor system; final accounts; wholesale
branch.
Hire purchase and installment purchase system: concept and legal provisions regarding hire-purchase
contract; accounting records for goods of substantial sale value.
Partnership account: characteristics of partnership; partnership deed; final accounts; adjustment after closing
the accounts; fixed and fluctuating capital; accounts; goodwill; joint life policy; change in profit sharing
ratio.
Reconstitution of partnership firm: admission; retirement; death of a partner; dissolution of partnership:
modes &accounting treatment.
branch.
Hire purchase and installment purchase system: concept and legal provisions regarding hire-purchase
contract; accounting records for goods of substantial sale value.
Partnership account: characteristics of partnership; partnership deed; final accounts; adjustment after closing
the accounts; fixed and fluctuating capital; accounts; goodwill; joint life policy; change in profit sharing
ratio.
Reconstitution of partnership firm: admission; retirement; death of a partner; dissolution of partnership:
modes &accounting treatment.
Financial Institutions and Market (M.COM II) IT
Introduction to Financial System and Markets, Money Market, Capital Market, All India Financial Institutions, Investments Funds, Merchant Banking and Mutual Funds etc.
Fundamentals of E-Commerce
Overview of e-commerce:- implications of e-commerce for accounting professionals. Regulatory environment:- cryptography issues, privacy issues (children’s issues, adults rights), , firewalls, tcp/Ip, OSI, components of firewall, limitations of the security preventions provide by firewalls.
EDI e-commerce & internet:- traditional EDI systems, value added networks, partially & fully integrated EDI systems, benefits of EDI systems, financial EDI & EDI systems & internet.
Intelligent agents, web based marketing, risk management paradigm, role of internet, controls in risk management.
EDI e-commerce & internet:- traditional EDI systems, value added networks, partially & fully integrated EDI systems, benefits of EDI systems, financial EDI & EDI systems & internet.
Intelligent agents, web based marketing, risk management paradigm, role of internet, controls in risk management.