Financial Accounting: As per CBCS Syllabus 2014-15 as Revised in March 2017 for B.Com Semester-I (Bangalore University) PDF
Preview Financial Accounting: As per CBCS Syllabus 2014-15 as Revised in March 2017 for B.Com Semester-I (Bangalore University)
Financial Accounting for Bangalore University As per CBCS Syllabus 2014–15 as Revised in March 2017 for B.COM SEMESTER-I About the Author Ruqsana Anjum is currently working as an Assistant Professor at St. Joseph’s College of Com- merce (Autonomous), Bangalore and is a visiting faculty at ICAI (works) and various other man- agement institutes. CMA Ruqsana Anjum has completed her M.Phil in Commerce from Madurai Kamraj University; M.Com from Mount Carmel College, Bangalore University and B.Com from AK College, Bangalore. She is currently pursuing Ph.D in the field of Finance from Aligarh Muslim University (AMU), Uttar Pradesh. She has secured All India 46th rank in ICWA (Final) examination (2010) and cleared NET examination conducted by UGC. She is a member of Institute of Cost Accountants of India and a fellow member of Chartered Institute of Management Accounting London (U.K.). Professor Ruqsana has been actively involved in the field of academics and has a teaching experience of over fifteen years. She has authored several research articles in professional journals in the field of Finance, Accounting, Management and one minor research project in the field of Humanities. Professor Ruqsana has participated in various seminars, workshops, national and international conferences. Her acumen in research is highly appreciated and the papers presented by her at various conferences have been acclaimed in respective domains. Financial Accounting for Bangalore University As per CBCS Syllabus 2014–15 as Revised in March 2017 for B.COM SEMESTER-I Ruqsana Anjum Assistant Professor St. Joseph’s College of Commerce Bangalore McGraw Hill Education (India) Private Limited CHENNAI McGraw Hill Education Offices Chennai New York St Louis San Francisco Auckland Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal San Juan Santiago Singapore Sydney Tokyo Toronto McGraw Hill Education (India) Private Limited Published by McGraw Hill Education (India) Private Limited 444/1, Sri Ekambara Naicker Industrial Estate, Alapakkam, Porur, Chennai - 600 116 Financial Accounting Copyright © 2018 by McGraw Hill Education (India) Private Limited. No part of this publication may be reproduced or distributed in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise or stored in a database or retrieval system without the prior written permission of the publishers. The program listings (if any) may be entered, stored and executed in a computer system, but they may not be reproduced for publication. This edition can be exported from India only by the publishers, McGraw Hill Education (India) Private Limited Print Edition: ISBN-13: 978-93-87572-84-3 ISBN-10: 93-87572-84-6 1 2 3 4 5 6 7 8 9 D101417 22 21 20 19 18 Printed and bound in India. Director—Science & Engineering Portfolio: Vibha Mahajan Senior Portfolio Manager: Suman Sen Associate Portfolio Manager: Laxmi Singh Content Development Lead: Shalini Jha Sr. Content Developer: Amit Chatterjee Production Head: Satinder S Baveja Assistant Manager—Production: Jagriti Kundu General Manager—Production: Rajender P Ghansela Manager—Production: Reji Kumar Information contained in this work has been obtained by McGraw Hill Education (India), from sources believed to be reliable. However, neither McGraw Hill Education (India) nor its authors guarantee the accuracy or completeness of any information published herein, and neither McGraw Hill Education (India) nor its authors shall be responsible for any errors, omissions, or damages arising out of use of this information. This work is published with the understanding that McGraw Hill Education (India) and its authors are supplying information but are not attempting to render engineering or other professional services. If such services are required, the assistance of an appropriate professional should be sought. Typeset at The Composers, 260, C.A. Apt., Paschim Vihar, New Delhi 110 063 and printed and bound in India at Cover Printer: Visit us at: www.mheducation.co.in Write to us at: [email protected] CIN: U22200TN1970PTC111531 Toll Free Number: 1800 103 5875 Dedicated to Almighty God & My Mother Preface This book is written for the course on Financial Accounting as per the syllabus prescribed by Ban- galore University for B.Com Semester I. It provides the needed inputs for students to master theory and practice of the subject in a systematic and simple language. Due care has been taken to align different accounting treatments as per the latest provisions prescribed by the Companies Act 2013, along with relevant Indian and International Accounting Standards. The book consists of abundant illustrations based on own creation and previous years’ question papers of B.Com ‘Bangalore University (Dec 2003 to 2017)’ besides questions from foundation and inter level professional examinations. Latest three years’ question papers (2015–2017) are solved at the end of the book which will help the students to have an insight of the examination pattern after thorough understanding of the content. I sincerely hope that the students of all the commerce related streams—B.Com, BBA, BCA, CA (Inter), ICWA, M.Com will find this book invaluable in their preparations. While every effort has been made to provide comprehensive and up-to-date coverage of all topics, the scope for further improvement is always there as it is an on-going process. Therefore, I earnestly request the readers to send in their suggestions to enable us to make improvements in this book. These will be thankfully received and, if found useful, incorporated and acknowledged in subsequent editions. Ruqsana Anjum Acknowledgements I am thankful to the Almighty God for the grace bestowed upon me to complete the book. This book would not have been possible without the sincere and sustained support of my family. All my love goes to my son, Mohammed Hamdaan, who, just at the age of five, has been very understanding and accommodating, otherwise, this book would have been a distant reality. I owe my gratitude to a host of colleagues and friends. In this connection, the contributions made by Ms. Shoba N.S. deserves a special mention. I gratefully acknowledge the moral support and encouragement received in my personal as well as professional endeavors from our Principal Rev. Dr. Daniel Fernandes, St. Joseph’s College of Commerce. My thanks are due to the team at McGraw Hill Education (India)—Mr. Suman Sen for providing me this opportunity and being an excellent mentor; Mr. Amit Chatterjee for his commendable cooperation and guidance at every stage of book writing; Ms. Laxmi Singh, for her support and guidance; and the entire production and marketing teams for their untiring efforts in bringing this book out in time and in a fine get-up. I owe a special note of thanks to a host of reviewers for their valuable suggestions and knowledge sharing in the course of writing this manuscript. I will consider myself amply rewarded, if this book is found useful by the readers. Ruqsana Anjum
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