FINANCIAL ACCOUNTING
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FINANCIAL ACCOUNTING SOLVED PAPERS AND GUESS
Product Details: FINANCIAL ACCOUNTING
Format: BOOK
Pub. Date: NEW EDITION APPLICABLE FOR Current EXAM
Publisher: MEHTA SOLUTIONS
Edition Description: 2021-22
RATING OF BOOK: EXCELLENT
ABOUT THE BOOK
FROM THE PUBLISHER
If you find yourself getting fed up and frustrated with other BANGALORE UNIVERSITY book solutions now mehta solutions brings top solutions for BANGALORE UNIVERSITY FINANCIAL ACCOUNTING REPORT book contains previous year solved papers plus faculty important questions and answers specially for BANGALORE UNIVERSITY .questions and answers are specially design specially for BANGALORE UNIVERSITY students .
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FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS
2.3 FINANCIAL ACCOUNTING OBJECTIVE:
The objective of this subject is to acquaint students with the accounting concepts, tools and Techniques
influencing Business Organizations.
Unit 1: INSURANCE CLAIMS
Introduction – Need – Policy for Loss of Stock – Steps for ascertaining Fire insurance claim – Treatment of
Salvage – Average Clause –Computation of Fire insurance claims.
Unit 2: HIRE PURCHASE AND INSTALLMENT SYSTEMS
Introduction – Meaning – Hire Purchase Act 1972 – Important Definitions – Hire Purchase Agreement –
Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price –
Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of
Hire Purchaser and Hire Vendor. Installment System – Meaning – Features – Differences between Hire
Purchase System and Installment Purchase System (Theory only)
Unit 3: ROYALTY ACCOUNTS
Introduction – Meaning – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short
Workings – Recoupment of Short Working under Fixed Period – Floating Period – Recoupment within the
Life of a Lease – Treatment of Strike and Stoppage of work – Accounting Treatment in the books of Lessee
– Preparation of Ledger Accounts – Royalty Account – Landlord Account – Short Workings Account –
Minimum Rent Account when Minimum Rent Account is required.
Unit 4: SALE OF PARTNERSHIP TO A LIMITED COMPANY
Introduction – Need for conversion - Meaning of Purchase Consideration – Mode of Discharge of Purchase
Consideration – Method of calculation of Purchase Consideration – Net Payment Method – Net Asset
Method – Passing of Journal Entries and Preparation of Ledger Accounts in the books of Vendor –
Treatment of certain items – Dissolution Expenses – Unrecorded Assets and Liabilities – Assets and
Liabilities not taken over by the Purchasing Company – Contingent liabilities – Non-assumption of trade
liabilities – Passing of Incorporation entries in the books of Purchasing Company.
Unit 5: ISSUE OF SHARES
Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at par, at
Premium, at Discount, Pro – Rata Allotment – Journal Entries and Bank Accounts – Preparation of Balance
Sheet in the Vertical form.
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