Session Plan Financial Accounting (B.

Com 1st Sem)

Uni
t

Sessio
n#

1.

1 - 12

2.

13 - 22

23 - 26

4.

27 - 31

5.

32-35

Topics (DAVV Syllabus)

(1) concept of double entry system
(2) Accounting concepts and conventions
(3 5) Journal Preparation
(6) subdivision of journal
(7) Preparation of Ledger
(8) Preparation of Trial Balance
(9-12) Final Account with Adjustment
Trading A/C, P&L A/C, Balance Sheet
(13) Introduction to Accounting Standard
(14-18) AS 6 & 10
(19-20) Branch Account
(21-22) Departmental Account
(23-24) Royalty Accounts
(25-26) Insolvency Account
(27-28)Partnership Accounts
(29) Adjustments and Guarantee
(30) Admission of Partner,
(31)Retirement and Death of Partner.
Partnership Accounts continued:(32) Dissolution
(33) Insolvency
(34) Amalgamation of Partnership Firms
(35) Conversion of Partnership Firm into
Joint Stock
Company.

Auxiliary Topics (CDGI

Syllabus)

Others
(Expert/GuestLectures/Workshop)