i am happy to present the syllabus for b.com 1st for J.N.V University, Jodhpur .
this is officially realaed syallbus B.Com. I Year 2019-20
of JNVU OR #J.N.V.U
THE SUGGESTED BOOK ("FINANCIAL ACCORDING" ) OF AUTHOR ARE
1.SHARMA
2.BOHRA
3.RAJ
4.JAIN
5.VERMA
6.RANGA
FINANCIAL ACCOUNTING
Unit 1 : Meaning and scope of Accounting : Need, development and definition of
accounting, Objectives of accounting, Accounting Principles, Concepts &
Conventions, Introduction of International Financial Reporting Standards and
Indian Accounting Standards (IFRSs and Ind-ASs), Depreciation; Provisions
and Reserves, Sectional and Self Balancing System
Unit 2: (a) Accounts from Incomplete Records
(b) Accounting for Non-Profit-Making Organizations: Receipts and Payment
Account, Preparation of Income and Expenditure account and Balance Sheet.
(c) Departmental Accounts
Unit 3 : Insurance Claims : Loss of Stock & Consequential Losses; Royalty and Lease
Accounts, Branch Accounting excluding Foreign Branch
Unit 4 : Advanced Problems of Partnership Firm related to Admission, Retirement &
Death of Partners and Dissolution of Partnership firm, Piecemeal distribution of
cash, Amalgamation of two partnership firms and conversion of partnership firm
into a company
Unit 5 : Company Accounts : Issue of Shares, Book Building Process, Buy Back of Shares,
Underwriting, Redemption of Preference Shares
SUGGESTED READINGS :
Anthony, R.N. and Reece, J.S. : Accounting Principles, Rich Irwin Ine.
Gupta, R.L. and Radhaswamy, M: Financial Accounting, Sultanchand and Sons, New Delhi.
Monga, J.R. Ahuja, Girish, and Sehgal, Ashok: Financial Accounting, Mayur paper Book, Nodia.
Shukla, M.C. Grewal, T.S. and Gupta, S.C.L.: Advanced Accounting, S. Chand & Co. New Delhi.
Copendium of Statement and Standards of Accounting, The Insttt. Of
Chartered Accountants of India, New Delhi.
Agarwala, A.N. & Agarwala, K.N. : Higher Science of Accounting, Kitab Mahal, Allahabad.
Maheshwari S.N: Financial Accounting, Vikas Publishing House, New Delhi.
B.Com. I Year 2019-20
Group I
PAPER II
COST ACCOUNTING
Unit 1 : Concept and Types of cost, Methods of costing, Types, Elements of cost, Material
cost control, Employee cost (Labour Cost), System of wage payments, Incentive
plans
Unit 2: Overhead: Meaning, Classifications, Allocation, Apportionment and Absorption of
Overheads, under or over absorption of overheads. Unit or single output costing -
cost sheets and cost statements, Tender Quotations, Production Account
Unit 3 : Job, Batch and Contract Costing , Process Costing : Treatment of Normal and
Abnormal Losses and Effectiveness, By-Product and Joint Products, Inter
Process Profit, Valuation of Work in Progress (Equivalent Production),
Operating Costing
Unit 4 : Reconciliation between Cost and Financial Profit , Marginal Costing : the basic
concept of marginal cost and marginal costing , Break-even Analysis and cost-
volume-profit analysis
Unit 5: Standard Costing and Variance Analysis: Meaning of Standard Cost and Standard
Costing; Advantage and Application, Variance Analysis – Material and Labour
Budget and Budgetary Control: Meaning of Budgets and Budgetary Control;
Objectives, Merits and Limitations; Types of budgets; Cash and Flexible
Budgets
SUGGESTED READINGS :
Arora, M.N. : Cost Accounting-Principles and Practices, Vikas, New Delhi.
Jain, S.P. and Narang, K.L. : Cost Accounting, Kalyani, Publisher, New Delhi.
Horngren, Charles, Foster and Datar : Cost Accounting-A, Managerial Emphasis, Prentice Hall of India,
N. Delhi.
Khan, M.Y. and Jain P.K. : Cost Accounting, Tata McGraw-Hill, New Delhi.
Tulsian P.C. : Practical Costing, New Delhi.
Maheshwari, S.N. : Advance Problems and Solutions in Cost Accounting, Sultan Chand, N. Delhi.
Agarwal, M.L. : Cost Accounting, Satiya Bhawan, Agra
Oswal& Maheshwari:Lagat Lekhankan, Ramesh Book Depot, Jaipur.
This syllabus is officially provided from j.n.v.u website (JAI NARAIN VYAS UNIVERSITY, JODHPUR)
Syllabus for "financial accounting"and "costing accounting".
book:-
financial accounting
code:- CJD-102
PUBLISHER - RBD
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