BRABU BCom Account New Syllabus 4-Year All Semester
BRABU BCom Account New Syllabus 4-Year / 1st, 2nd, 3rd, 4th, 5th, 6th, 7th, 8th Semester BCom Accounts & Finance Syllabus: Babasaheb Bhimrao Ambedkar Bihar University is now starting CBCS based 4-Year Graduation Courses with many Social Science, Science, Commerce or Humanity Subjects.
Study Origin here prividing you BCom Accounting & Finance Complete Syllabus for 1st Semester, 2nd Semester, 3rd Semester, 4th Semester, 5th Semester, 6th Semester, 7th Semester and 8th Semester Full Syllabus in PDF are Availble here.
BRABU BCom Accounting & Finance Syllabus Type Availability:
- BRABU BCom Account & Finance Major Core Courses (MJC) Syllabus
- BRABU BCom Account & Finance Minor Courses (MIC) Syllabus
- BRABU BCom Account & Finance Multidisciplinary Course Syllabus
- BRABU BCom Account & Finance Ability Enhancement Course Syllabus
- BRABU BCom Account & Finance Skill Enhancement Course Syllabus
- BRABU BCom Account & Finance Value Added Course Syllabus
BCom Account & Finance MJC-1 Syllabus (1st Semester)
| Unit | MJC -1: Financial Accounting |
|---|---|
| 1 | Lectures Theoretical Framework (a) Accounting as an. information system, the users of financial accounting information and their needs, Qualitative characteristics of accounting tnformation. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting: cash basis and accrual basis. Meaning, Characteristics and scope of Accounting, Function, advantages and limitations of Accounting, Branches of Accounting (b) Basic Concepts and Conventions of Accounting, (c)Accounting standards: Concept, benefits and Process of formulation of Accounting Standards including Indian AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. international Financial Accounting Standards (IFRS} — meaning, need and scope; Process of issuing IFRS. |
| 2 | Accounting for Depreciation, Inventory Valuation & Business Entities a)Definition, nature atid concept of depreciation, Factors in the measurement of Depreciation, Methods of chargin Depreciation- SLM and DRM. (b) Volustion of inventiny, Meaning and significance of inventory valuation, Methods of computing depreciation: FIFO, LIFO. (c))Accounting tor Non Corporate Business entities: Preparation of Pinal Accourns wlth adjustments.;Accounting tor Non profitable viganizalluts; Preparation of Receipts and Payments Account, Income & Expenditure Account and Balance Sheet: Accounting under Single Entry System: Computation of Profit & Loss, Conversion of Single Entry into Double Entry. |
| 3 | Accounting for Hire Purchase, Installment and Royalty a) Hire Purchase System-Concept- Concept Transaction, Journal Ledger Accounts in the books of Hire Vendor and Hire Purchase including Default and Repossession. b) Installment Payment System — Concept, Transaction, Journal, Ledger, Accounts in the books of Credit Purchase & Seller. ¢) Royalty: Concept Journal, ledger, accounts in the books of Lessor and Lessee. |
| 4 | Accounting for Inland Branches/Departments (a) Concepts of Branch System, different types of Branches, accounting aspects of Dependant and independent Branches, Stock and Debtor System, Final Accounts system and Wholesale Basis System. (b) Departmental Accounts: Concept Departmental System, Preparation of Final Accounts of Departmental including Adjustments and various methods |
| 5 | Accounting for Dissolution of Partnership Firm and Insolvency: (a) Concept of Dissolution of Firm: Distinction between Dissolution of Partnership & Dissolution of Firm. Accounting of Dissolution of the Partnership Firm including Insolvency of Partners, (b) Concept of Insolvency of an Individual, Process of Declaration of Insolvency, Defined under law, Preparation of Statement of Affairs & Deficiency Accounts including Revised Statement of A flairs. |
BA / BSc / BCom के New Syllabus:
बिहार मे BA / BSc / BCom के 4-Years होने के बाद जो New Syllabus आया है वो अलग अलग University के अनुसार नीचे दिया गया है| आपलोग चाहे जिस भी University से है नीचे दिए Online Link की सहायता से Syllabus को Download कर ले|
| MJC के सभी Course का Syllabus | UG_Syllabus |
| MIC के सभी Course का Syllabus | UG_Syllabus |
| MDC के सभी Course का Syllabus | UG_Syllabus |
| SEC के सभी Course का Syllabus | UG_Syllabus |
| AEC के सभी Course का Syllabus | UG_Syllabus |
| VAC के सभी Course का Syllabus | UG_Syllabus |
BCom Account & Finance MIC-1 Syllabus (1st Semester)
| Unit | MIC-1 Financial Accounting |
|---|---|
| 1 | Theoretical Framework (a) Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting Information. Functions, advantages and limitations of accounting. Branches of accounting, Bases of accounting: cash basis and accrual basis Meaning, Characteristics and scope of Accounting, Function, advantages and limitations of Accounting, Branches of Accounting (b) Basic Concepts and Conventions of Accounting, (c) Accounting standards: Concept, benefits and Process of formulation of Accounting Standards including Indian AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS) — meaning, need and scope; Process of issuing IFRS. |
| 2 | Preparation of journal, Ledger and Trial Balance 5 Meaning of Journal Ledger and ‘Trial Balance, Preparation of Subsidiary Books- Cash Book, Purchase Book, Sales Book, Bills Receivable Book, Bills Payable Book |
| 3 | Accounting for Depreciation, Inventory Valuation & Business Entities (a)Definition, nature and concept of depreciation, Factors in the measurement of Depreciation, Methods of charging Depreciation- SLM and DBM (b) Valuation of inventory: Meaning and significance of inventory valuation, Methods of computing depreciation FIFO, LIF. (c) Accounting for Non Corporate Runinoss entities: Preparation of Final Accounts with adjustments.;Accounting for Non profitable organizations;Preparation of Reeciprs and Payiients Account, Income & Expenditure Account and Balance Sheet; Accounting under Single Entry System: Computation of Profit & loss, Conversion of Single Entry into Double Entry. |
BRABU BCom Account & Finance All Semester Syllabus Download Link:
| BCom Account & Finance Semester-1 & 2 | Click Here |
| BCom Account & Finance Semester-3 & 4 | जल्द ही आएगा |
| BCom Account & Finance Semester-5 & 6 | जल्द ही आएगा |
| BCom Account & Finance Semester-7 & 8 | जल्द ही आएगा |
BRABU BCom Account & Finance (Semester-1 & 2) Syllabus PDF
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Open in new tab BRABU BCom Accounts & Finance Skill Enhancement Courses for Commerce
SEC-1 Subject List for 1st Semester
- Advance Spreadsheet Tools
- Digital Marketing
- Creative Writing
- Communication in Everyday in Life
SEC-2 Subject List for 2nd Semester
- Big Data Analysis
- Beginners Course to Calligraphy
- Business Communication
- Personality Development & Communication
SEC-3 Subject List for 3rd Semester
- Prospecting E-waste for e Personal sustainability
- Sustainable Ecotourism & Entrepreneurship
- Visual Communication & Photography
- Statistics & Software Package
- Communication in Professional Life
BRABU BCom Accounts & Finance Value Added Course List for Commerce
VAC-1 Subject List for 1st Semester
- Digital Empowerment
- Sports for life
- Ethic & Culture
- Art of Being Happy
- Swach Bharat
- Fit India
- Panchakosha: Holistic Development of Personality
- Culture & Communication
VAC-2 Subject List for 2nd Semester
- Vedic Mathematics
- Emotional Intelligence
- Yoga Philosophy & Practice
- Ethics & Values in Ancient indian Tradition
- Constitutional Values & Fundamental Duties
- Social & Emotional Leaming
- Ecology & Literature
BRABU BCom Accounts & Finance Ability Enhancement Course List for Commerce
AEC-1 Subject List for 1st Semester
- MIL
AEC-2 Subject List for 2nd Semester
- Environmental Science
AEC-3 Subject List for 3rd Semester
- Coruse on Disaster Risk Management
AEC-4 Subject List for 4th Semester
- Course on NCC/NSS/NGO’s/Social Service/Scout & Guide/Sports.
How many Subjects are Available in BRABU BCom Accounts & Finance Courese according to CBCS 4-Year Courses?
There are total 6 Subjects shoud be study to Complete their BRABU BCom Accounts & Finance Courses
BRABU BCom Accounts & Finance Major Core Courses (MJC) Syllabus
BRABU BCom Accounts & Finance Minor Courses (MIC) Syllabus
BRABU BCom Accounts & Finance Multidisciplinary Course Syllabus
BRABU BCom Accounts & Finance Ability Enhancement Course Syllabus
BRABU BCom Accounts & Finance Skill Enhancement Course Syllabus
BRABU BCom Accounts & Finance Value Added Course Syllabus
How to Download BRABU BCom Accounts & Finance Syllabus for All Semesters in PDF?
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