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Financial Accounting, Ist Semester (Delhi University)
Book ID SCS119
ISBN No. 978-81-8054-856-7
Book Name Financial Accounting, Ist Semester (Delhi University)
Author/s name/s : Gupta R.L.
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, Gupta V.K.
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Publisher Name Sultan Chand & Sons
Publishing Year 2014
Book Price (Printed) INR 325   
Book Price (Our Price) INR 325   
Book Size 15.5 x 24 gms.
Book Weight 850 gms.

   Post Review
Book Summary

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The University of Delhi has restructured the old B. Com. (Pass) course into a new B.Com. (Programme) Semester Course with effect from July 2011. The new course covers Paper II Financial Accounting. The present edition covers the syllabus of the new B.Com. Semester I  (Paper No. CP 1.2 (Main). 

The subject matter of the text has been very well illustrated in all the chapters, Objective type questions have been included in all the chapters. Illustrations and unsolved practical problems have been taken from latest examination question papers of B.Com. (Hons.) and B.Com. (Programme) of University of Delhi.

The book contains topic-wise scanner of the theory questions and problems asked in past examinations of B.Com. Pass I year of the University of Delhi from 1985 uptodate. One use of the Scanner is to highlight the nature of problems set in previous Delhi University Examinations as also to reveal the frequency of practical problems from each chapter. It appears from the Scanner of past 20 years examinations that practical problems appear almost every year out of chapters on: 
  • Receipts and Payments Account, Income and Expenditure Account 
  • Accounting for Partnership Firms 
  • Branch Accounting 
Book Content

Part One

1. Accounting : Introduction 

2. Accounting Concepts and Conventions 

3. Basic Accounting Process

Unit I : Accounting Equation 

Unit II : Rules of Debit and Credit – Journal & Ledger 

Unit III : Recording of Cash Transactions 

Unit IV: Recording of Non-Cash Transactions 

4. Capital & Revenue Items and Final Accounts 

5. Receipts and Payments Account & Income and Expenditure Account 

6. Depreciation, Reserves and Provisions

Part Two

1. Accounting for Special Transactions I : Consignment Accounts 

2. Accounting for Special Transactions II : Joint Venture Accounts 

Part Three

1. Hire-Purchase Accounts 

2. Branch Accounting 

Part Four

1. Partnership Accounts : Dissolution 


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