1
SOLAPUR UNIVERSITY
Semester Pattern syllabus
B.com III
ADVANCED ACCOUNTANCY
(Optional) Paper - I – Semester - V
(w.e.f. June 2012)
Objective:
The objective of this course is to expose students to advanced accounting issues and practices.
Semester - V
1.
2.
3.
4.
Bank Final Accounts
Accounts of Holding Company
Insurance Claims – Loss of Stock and Loss of Profit by Fire
Valuation of Goodwill.
Distribution of Marks
(20)
(15)
(15)
(10)
Practical Problems - 30
Theory
Reference Books:
1.
2.
3.
4.
5.
6.
7.
Advanced Accountancy – Shukla and Gerewal.
Advanced Accountancy – R. R. Gupta.
Steps in Advanced Accountancy – Maheshwari.
Principles of Management Accounting – Manmohan Goyal.
Management Accounting – I. M. Pandey.
Management Accounting – Haneef Mukharji.
Financial Accounting - Haneef Mukharji.
- 20
2
SOLAPUR UNIVERSITY
Semester Pattern syllabus
B.com III
ADVANCED ACCOUNTANCY
(Optional) Paper - I – Semester - VI
(w.e.f. June 2012)
Objective:
The objective of this course is to expose students to advanced accounting issues and practices.
Semester - VI
1. Amalgamation, Absorption and External Reconstruction of Companies
2. Hire Purchase and Installment System
3. Ratio Analysis, Classification of Ratios – Profitability Ratios,
Turnover ratios, Solvency Ratios and Liquidity Ratios
4. Meaning, Nature and Scope of Management Accounting, Difference
between Financial Accounting and Management Accounting.
Distribution of Marks
1.
2.
3.
4.
5.
6.
7.
Advanced Accountancy – Shukla and Gerewal.
Advanced Accountancy – R. R. Gupta.
Steps in Advanced Accountancy – Maheshwari.
Principles of Management Accounting – Manmohan Goyal.
Management Accounting – I. M. Pandey.
Management Accounting – Haneef Mukharji.
Financial Accounting - Haneef Mukharji.
(18)
(4)
Practical Problems - 30
Theory
Reference Books:
(20)
(18)
- 20
3
Solapur University, Solapur
Nature of Question Paper For Semester Pattern
• Faculty of Commerce (B.Com., M.Com.)
Model Question Paper
(w.e.f. June 2012)
Time: - 2 hrs.
Q. 1
Q. 2
Multiple choice questions
(four alternatives should be given)
1 ---------------------------------------------------(a)
(b)
(c)
(d)
2
3
4
5
6
7
8
9
10
Answer the following
(Short note/Short problem/Short answer)
(A)
Total Marks-50
10
05
(B)
Answer the following
(Short note/Short answer/Short problem)
(A)
05
(B)
05
Q. 4
Answer any one (Long answer/Problem)
i)
ii)
10
Q. 5
Answer any one (Long answer/Problem)
i)
ii)
10
Q. 3
05
4
SOLAPUR UNIVERSITY, SOLAPUR
Semester Pattern Syllabus
B. Com. III
ADVANCED ACCOUNTANCY
(Optional) – Paper – II
(w.e.f. June 2012)
Objectives:
1}
2}
To gain working Knowledge of generally accepted auditing
procedure, techniques and skills.
To obtain Knowledge of various provisions of the Income Tax Act and
their application in computation of income of individuals and firms under
various heads of income.
Semester-V
1. Auditing – Meaning, nature, scope and objectives.
Types of Audit – Internal Audit and External Audit, Internal Check.
2. Vouching – Meaning, need and importance, vouching of cash and Credit transactions.
3. Verification and Valuation of Assets and Liabilities.
4. Special features in respect of Audit of Co-operative Societies, Bank, and Charitable Trust
and Institutions.
5. Appointment, Qualifications, Disqualifications, Removal and Remuneration of an
Auditor of a Limited Company; Statutory Audit Report.
Semester-VI
Income Tax Act 1961.
1. Definitions
2. Residence and Tax Liability.
3. Exempted incomes u/s 10 and Deductions u/s 80 of Chapter VI A
4. Computation of Total Taxable Income of Individuals of under different Heads of Income
excluding capital gain.
5. Rebate u/s 88,88B, 88C and 88 D.
Notes:
I} Finance Act in force at the time of commencement of academic year shall be applicable
{Respective academic year should be treated as assessment year }
II} Language of answer may be English or Marathi for section – I
5
Reference Books
1.
2.
3.
4.
5.
6.
7.
Practical Auditing – B.N. Tandon.
Principles of Auditing – De Paula.
Principles and practice - Saxena.
Students Guide to Income Tax – V.K. Singhania.
Income Tax Law & Practice – Prasad Bhagwati
Income Tax Law & Practice – H.C. Mehrotra.
Income Tax Law & Practice – Dinkar Pagare.
6
Solapur University, Solapur
Nature of Question Paper For Semester Pattern
• Faculty of Commerce (B.Com., M.Com.)
Model Question Paper
(w.e.f. June 2012)
Time: - 2 hrs.
Q. 1
Q. 2
Q. 3
Multiple choice questions
(four alternatives should be given)
1 ---------------------------------------------------(a)
(b)
(c)
(d)
2
3
4
5
6
7
8
9
10
Answer the following
(Short note/Short problem/Short answer)
(A)
(B)
Answer the following
(Short note/Short answer/Short problem)
(A)
(B)
Total Marks-50
10
05
05
05
05
Q. 4
Answer any one (Long answer/Problem)
i)
ii)
10
Q. 5
Answer any one (Long answer/Problem)
i)
ii)
10