BCom Sem 3 Finance Account -V (Govt. Utility I) Mkbu Gujarati - English Medium syllabus download
Course Name : BCom Sem 3
Tittle of the Paper : Finance & Account -V (Govt.utility I)
Language : English Medium - Gujarati Medium
With effect from Academic Year: 2021-22
Objective: The objective of this course is to be unable the students to have such minimum knowledge
of finance and accounting as it is applicable to business and corporate situations.
BCom Sem 3 Finance Account -V (Government Utility I) Mkbu English Medium syllabus
Unit 1 Fire Insurance policy and claims:
Theories and practices of
- Stock Insurance policy method
- Consequential loss of profit policy method
- Comprehensive policy method
Unit 2 Investment Accounts:
Theories and practices of
- Investment Debenture Account
- Investment Preference Share Account
- Investment Equity Share Account
Unit 3 Underwriting commission Accounts: (Only Theory)
- Meaning, importance, types of underwriting, accounting treatment,
- underwriting commission, underwriters, advantages and disadvantages
Part : 1 Government Accounts in India
- General Principles, Indian Audit and Accounts department, Comptroller Auditor General of India, Public Account Committee, Financial administration Lease Accounting
Part : 2 Lease Accounting
- Lease Accounting: Introduction, Meaning, Definitions, Structure, types, merits and demerits, Lease accounts development in India, Futures, Lease Accounts as per AS-19
Reference / Textbooks/Additional Reading:
- Maheshwari S.N. – Advanced Accountancy, Vikas Publishing
- Hrishikesh Chakrabory – Advanced Accountancy, Oxford
- R.L. Gupta – Radhaswamy, Advanced Accountancy, S. Chand
- Maheshwari S. N. – Corporate Accounting, Vikas Publishing