Colleges & Universities | Distance Education | Admission Notifications | Entrance Exams
Course Syllabus | Question Papers | IGNOU
Home / Syllabus / Tamil Nadu / University of Madras / Under Graduate Programs / BCA / IInd Year
Semester III - BCA210 - Financial Accounting
Print this page
University of Madras (UnOM)

University of Madras (UnOM)

Courses, Admission & Eligibility


Test Papers

University Departments & Campus Colleges

Notifications, Circulars & Announcements

Events, Conferences, Seminars & Workshops

Who's Who at the University

Personalities who studied at the University

Admission for M.Phil., Master’s, P.G. Diploma, Diploma and Certificate Programmes

University of Madras - Institute of Distance Education (IDE)

Computer Science Study Guides

Study Guides

Objective Tests

Computer course admissions

Computer Science Textbooks & Reference Books

Popular Study Guides

C Programming Language

C++ Programs and Tutors

Database Technologies

Computer Organization

Operating Systems

Visual C++ Tutors

Software Engineering

University of Madras - Syllabus of Bachelor of Computer Applications (BCA) IInd Year - Semester III - BCA210 - Financial Accounting

Bachelor in Computer Applications (BCA)
(Effective from the Academic Year 2003-2004)


Semester III - BCA210 - Financial Accounting

Lecturer/Lab Hours per Week: 6
Duration: 3 hrs
Max Makrs: 100
Credit: 4

Unit - I:

The Accounting structure: Basic accounting concepts and conversions - Accounting equation - Meaning of accounting - Groups interested in accounting information - trial balance, final accounts (emphasis to be given to important adjustments) - Rectification of errors - Suspense account

Unit - II:

Depreciation accounting - Meaning of depreciation - Methods of providing depreciation - Fixed percentage on original cost - Fixed percentage on diminishing balance (including change in the method of depreciation) Single entry: Definition and salient features Statement of affairs method - Conversion method. Average due date - Account current and investment accounts


Branch Accounts: Debtors system - profit and Loss Accounts - Stock and debtors system - Distinction between wholesale profit and retail profit - Independent branch ( foreign branch excluded) - Departmental Accounts: Basis for allocation of expenses - Inter departmental transfer at cost or selling price - Treatment of expenses which cannot be allocated.

Unit - IV:

Hire purchase and Instalment purchase: Meaning and legal position Accounting aspects - Default and re-possession - Hire purchase trading account - Instalment system - Accounting aspect. Sale or Return: Meaning and legal position - Accounting procedure under different circumstances.


Partnership Accounts: Section 13 of Indian Partnership Act - Fixed and fluctuating. capital - Final accounts of firms - Admission of a partner - Retirement of a partner - Death of a partner - dissolution of partnership - Insolvency of a partner - (Garner Vs Murray) - Insolvency of all pa tners Gradual realization of assets and piecemeal distribution.

Books for Study and Reference:

1. Gupta R.L. Advanced Accountancy, S.Chand, Delhi.
2. Agarwala A. N. Higher Science of Accountancy, Kitab Mahal,Allahabad.
3. S.P. Jam, and K.L. Narang, Financial Accounting.
4. MC.Shukla and T.S.Grawel, Adavnced Accounts(VoL I).
5. Gillespie Accounting system, Procedure & methods, Prentice Hall India Ltd., Delhi.









B School Updates

B School Admissions
Do check out Admissions for Business, Management & Commerce courses

Business Schools Directory
Browse through the complete List of Top Business Schools in India

Most popular pages

Business Schools - Engineering Colleges - Medical & Nursing Admissions - BEd in Distance mode - Journalism & Media Studies

Follow IndiaStudyCenter on Twitter

Search this site

Enter a detailed keyword. Ex: Syllabus of University of Madras Ist year BSc Computer Science course