Financial Accounting NEP 2022.pdsssssssf
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This document outlines the details of the B.Com (H) Financial Accounting (IndAS) course. The course is offered in the 3rd semester and covers topics related to accounting principles, the accounting cycle, depreciation methods, and financial statement analysis. Specifically, it will (1) define accounting terminology and discuss GAAP, (2) explain the accounting cycle and how to maintain accounting records, and (3) analyze financial statements and compare figures to make decisions. The course is divided into 5 units that will cover the accounting process, journal entries, financial statements, and tools for financial analysis.
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学校原件一模一样【微信：741003700 】《(UNITO毕业证书)都灵大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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原版定制【微信:bwp0011】《(ucr毕业证书)美国加州大学河滨分校毕业证研究生文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
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Financial Accounting NEP 2022.pdsssssssf
- 1. PROGRAM: B.Com (H) 1 COURSE TITLE Financial Accounting (IndAS) COURSE ID SEMESTER BCH 102 COURSE COMPONENT GE L P T 3 0 1 `EXAMINATION DURATION THEORY PRACTICAL CWA MSE ESE Total 3 0 25 25 50 100 CO 1: Define accounting and business terminology, and discuss the nature and purpose of generally accepted accounting principles (GAAP). CO 2: Discuss the procedure of Implementing Accounting Cycle and learning the practical aspects of accounting records. CO 3: Explain and describe the methods of charging Depreciation in business organizations. CO 4: Analyse the financial position of business through preparation of Financial Statement CO 5: Determine the tools used for financial statement analysis and comparing the financial statements. CO 6: Investigate the relationship between the different figures of financial statements to take decisions. UNIT Hrs 1. Introduction: Accounting as an information system, Branches of Accounting, Functions of Accounting, the users of financial accounting information and their needs. The nature of financial accounting principles – Basic concepts, conventions. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India 8 2. Accounting Records: Journal – meaning, objectives and types; classification of accounts and rules of debit and credit; journal entries, narration; simple v/s complex journal entries; subsidiary books – meaning and types; ledger posting – meaning, objectives and types of ledger – process of ledger posting and balancing of an accounts; preparation of trial balance – meaning, types and objectives; preparation of trial balance. Business income: i) Measurement of business income-Net income: the accounting period, the continuity doctrine and matching concept (ii) Revenue recognition with reference to AS 9. 14 3. Depreciation Accounting: Meaning, objectives and reasons for providing depreciation; methods of depreciation – straight-line, written down value, sum-of-the-years’ digit method, Annuity Method, machine hour and Depletion method; accounting entries relating to purchase, sale, additions, profit/loss on sale; change in method of depreciation. 14 4. Final Accounts: Meaning, objectives and significance; Capital and revenue expenditures and receipts: General introduction only. Non-corporate business Entities from a trial balance, Preparation of financial statements: Trading and Profit and Loss Accounts, Balance sheet, Adjustment entries and preparation of final accounts with adjustments. 10 5. Financial Statement Analysis: Objectives, importance and limitations. Tools for Financial Statement Analysis:• Comparative statements, Common size statements, Ratio analysis. Accounting Ratios: Meaning, Objectives,• classification and computation of financial ratios 14 TEXT BOOKS: TB 1: Maheshwari, S. N. (2012). Financial Accounting, 4th Edition, Vikas Publishing House. TB 2: Bhattacharyya, A. K. (2010). Essentials of Financial Accounting,2nd Edition PHI TB 3: Gupta, A. (2008). Financial Accounting for Management: An Analytical Perspective, 4th Ed. TB 4: Gupta, R.L and Radhaswamy, M: Financial Accounting; Sultan Chand and Sons, New Delhi. TB 5: Shukla M.C. Grewal T.S, and Gupta, S.C.: Advanced Accounts; S. Chand & Co. New Delhi. REFERENCES: Ref 1: Tulsian, P. C. Accountancy. New Delhi: S. Chand & Co. Ref 2: Vinayakam, N., & Charumati, B. Financial Accounting. New Delhi: S. Chand.
- 2. Ref 3: Mukherjee, A., & Hanif, M. (2002). Modern Accountancy (Vol. II). New Delhi: Tata McGraw Hill. Ref 4: Rajashekaran and Lalitha, Financial Accounting, Pearson Education, New Delhi. Ref 5: Anthony, R. N., Hawkins, D. F., & Merchant, K. A. (2009). Accounting: Text and Cases, 12th Edition, TMH.