Financial Accounting Lucknow University B.com Notes

by intactoneNovember 6, 2022July 12, 2025

Unit 1 [Book]
Definition, Nature and Scope of Accounting	VIEW
Concepts and Conventions of Accounting	VIEW
Introduction to Financial Statements	VIEW
Capital and Revenue Items	VIEW
Indian Accounting Standards	VIEW
IFRS	VIEW

Unit 2 [Book]
Partnership Accounts	VIEW
Admission of partners	VIEW
Retirement and Death of partners	VIEW
Dissolution of Partnership Firm	VIEW

Unit 3 [Book]
Hire Purchase System	VIEW
Accounting Records in the Books of Hire Purchaser and Vendor	VIEW
Different Methods of Calculation of Interest	VIEW
Different Methods of Calculation of Cash Price	VIEW
Maintenance of Suspense Account	VIEW
Payment of Premium	VIEW
Default in Payment and Partial Return of Goods	VIEW
Installment Accounts	VIEW
Difference between Hire Purchase and Installment Payment System	VIEW
Accounting Records in the Book of Purchaser and Vendor	VIEW
Interest Suspense Account	VIEW
Royalty Accounts	VIEW
Accounting records for Royalty in the Books of Landlord	VIEW
Accounting records for Royalty in the Books of Lessee	VIEW
Recoupment of Short working, Sub-lease, Short working Reserve Account, Nazarana	VIEW

Unit 4 [Book]
Insolvency Accounts Meaning	VIEW
Circumstances of Insolvency, Procedure of Declaring Insolvency	VIEW
Preparation of Statement of Affairs	VIEW
Deficiency Account	VIEW
Insurance Claim for Loss of Stock and Loss of Profit	VIEW
Branch Accounts	VIEW
Voyage Accounts Meaning & Preparation of Voyage Accounts	VIEW

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