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Financial and Cost Accounting

BI 1143


According to New Revised Syllabus w.e.f. 2009 Nagpur, Maharashtra (INDIA)

Text Book of Financial and Cost Accounting

FY BBA (Nagpur)

Author : Kishor Jagtap

Book ID : 1143

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1. Financial Accounting

1.1 Introduction

1.2 Meaning and definitions of accounting

1.3 Definitions

1.4 Objective of accounting

1.5 The scope of accounting

1.5 Need/importance of accounting

1.6 Accounting principles

1.7 Accounting concepts

1.8 Accounting conventions

1.9 Double entry system

1.10 Rules for different accounts for passing entries

1.11 Capital and revenue receipts and expenditure

1.12 Primary and secondary books

2. Company Final Accounts

2.1 Introduction

2.2 Important items and adjustments with special reference to company final accounts

2.3 Important points 

2.4 Proforma of balance sheet

2.5 Manufacturing A/C

2.6 Profit and loss appropriation A/C


3. Accounts of Non-trading Organizations

3.1 Meaning

3.2 Final accounts

3.3 Some of the terms used in non-trading organizations

3.4 Distinction between income and expenditure and receipts and payments A/c

3.5 Income and expenditure method income

3.6A] Accounts of non-trading organisation

3.6B] Income and expenditure account

3.6C] Some peculiar items in details

3.6D] Balance sheet

3.6E] Receipt and payment account


4. Accounting for Shares and Debentures

A. Issue of Shares


4.2 Types of shares

4.3 Share capital

4.4 Issue of shares at discount

4.5 Forfeiture of shares

4.6 Reissue of forfeited shares


B. Redemption of preference shares 

4.7 Legal provisions

C. Redemption of debentures

4.8 Introduction

4.9 Methods of redemption


5. Cost Accounting

5.1 Introduction

5.2 The concept of cost accounting

5.3 The functions and scope of cost accounting

5.4 Objectives of cost accounting

5.5 Distinction between financial accounting and cost accounting

5.6 Elements of cost


6. Methods of Cost Allocation and Absorption

6.1 Introduction

6.2 Codification of overheads

6.3 Collection of overheads

6.4 Allocation of overheads

6.5 Overhead absorption


7. Reconciliation of Cost and Financial Accounts

7.1 Introduction

7.2 Need for reconciliation

7.3 Reasons for disagreement in profit

7.4 Methods of reconciliation


8. Process Costing

8.1 Meaning

8.2 Applicability

8.3 Features of process costing

8.4 Comparison between job costing and process costing

8.5 Costing procedure

8.6 Normal loss

8.7 Abnormal loss

8.8 Abnormal gain

8.9 Proforma process A/c

8.10 Joint products and by-products

8.11 Inter process profit

8.12 Preparation of process A/c when there is work in process

8.13 Joint product and by-product

8.14 Accounting for joint product cost

8.15 Accounting for by-products

Illustration on process costing

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