38123: Financial Accounting Office Practice 2nd Sem Syllabus for Diploma TNDTE M Scheme

Financial Accounting detail TNDTE Diploma syllabus for Modern Office Practice (MOP1Yr), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38123), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.

For all other office practice 2nd sem syllabus for diploma m scheme tndte you can visit Office Practice 2nd Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for financial accounting is as follows.

Rationale:

The subject financial Accounting imparts knowledge about the preparation of final accounts with adjustments, preparation of journal entries for bill transaction and preparation Bank Reconciliation Statement.

Objectives:

The objective of this subject is to

1. Preparation of Profit and Loss Account and Balance Sheet.
2. Prepare Final accounts without adjustments
3. Prepare Final accounts with adjustments
4. Prepare Journal entries for bill transactions.
5. Prepare Bank Reconciliation Statement to equate the Pass book Balance and Cash Book Balance.

Detailed Content:

Unit I

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Unit II

Final Account Without Adjustment

Introduction – Objectives – Trading account – Profit and Loss account – Balance sheet – Simple Problems with closing stock only. 13

Unit III

Final Account With Adjustments

Adjustments – Closing stock – Outstanding expenses – Prepaid expenses -Outstanding incomes – Income received in Advance – Depreciation on Fixed assets – Interest on capital – Interest on Drawings – Bad debts – Provision for Discount on Debtors – Provision for bad and doubtful debts – Discount on creditors – Simple problems. 13

Unit IV

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Unit V

Bills Of Exchange

Definition – Features – Parties to a Bill of Exchange – Advantages – Promissory Note – Features – Bill of Exchange Vs. Promissory Note – Bills Transactions -When Retained – When Discounted with the bank – When endorsed to Third Party -When send to Bank for collection -Dishonour of a Bill – Noting of a Bill – Renewal of a Bill – Retirement of a Bill under Rebate – Accommodation Bill. 13

Reference Books:

• Principles of Accountancy – K.L.Nagarajan, N.Vinayagam&P.L.Mani
• Financial Accounting – T.S.Reddy&A.Murthy
• Advanced Accountancy – R.L. Gupta &Radhaswamy.
• Advanced Accountancy – Jain &Narang.

Model Question Paper

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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 2nd Sem syllabus for M scheme.

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