O CMAG105B C Financial Accounting

1	Fundamentals of Accounting
1.1	Theoretical Framework
1.2	Journal Entries, Ledger, Trail Balance & Subsidiary Books & Journal Proper
1.3	Depreciation
1.4	Rectification of Errors
2	Accounting for Special Transactions
2.1	Bills of Exchange
2.1	Consignment
2.3	Joint Venture
2.4	Insurance Claims (Loss of Stock & Loss of Profit)
3	Preparation of Financial Statements
3.1	Preparation of Financial Statements of Profit Oriented organisations
3.2	Preparation of Financial Statements of Not-for-Profit Organisation
3.3	Preparation of Financial Statements from Incomplete Records (Single Entry)
4	Partnership Accounts
4.1	A. Introduction | B. Goodwill, New P&L Ratio & Joint Life Policy
4.2	Admission, Retirement, Death
4.3	Dissolution of Partnership Firm
4.4	Amalgamation | Conversion | Sale
5	Self - Balancing Ledgers
6.1	Royalties
6.2	Hire Purchase & Instalment System
7.1	Branch Accounts
7.2	Departmental Accounts
8	Computerised Accounting System
9	Accounting Standards
9.1	AS 1: Disclosure of Accounting Polices
9.2	AS 2: Valuation of Inventories
9.3	AS 7: Construction Contracts
9.4	AS 9: Revenue Recognition
9.5	AS 10: Property, Plant and Equipment $