Business Accounting detail TNDTE Diploma syllabus for Modern Office Practice (MOP), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38162), 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 6th sem syllabus for diploma m scheme tndte you can visit Office Practice 6th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for business accounting is as follows.
Rationale:
The subject Business Accounts will gives an eye opening to the students about the accounts which are prepared on the basis of business nature.
Objectives:
At the end of the semester, the student can able:
- To prepare business accounts for Royalties and Consignments.
- To prepare Accounts of Hire Purchases and Non Trading Organisations.
- To prepare the Insurance Claims.
Detailed Content:
Unit I
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Unit II
Hire Purchase And Installment Purchase System:
Hire purchase system – Definition – Features – Important terms used in Hire purchase system -Instatement purchase system -Distinction between Hire purchase and Installment Purchase system – Calculation of interest – Journal entries in Hire purchase and Hire vendor books -Default and Repossession.
Unit III
Consignment:
Meaning of Consignment – Features – Consignment Vs. Sales -Proforma Invoice – Account Sales – Recurring Expenses – Non recurring Expenses – Accounting treatment of consignment transactions – Journal entries in Consignor and Consignee book -Valuation of unsold stock in consignment – Pricing method in Consignment account.
Unit IV
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Unit V
Non Trading Organisation:
Introduction – Meaning – Objectives – Terminology – Receipts and |Payments Account – Income and Expenditure Account – Balance Sheet – Adjustments (Simple Problems only).
Business Accounting Model Question Paper
Time: 3 hrs.
Max. Marks: 75
Part – A
Answer any Three Questions:
(3 x 5 = 15 Marks)
Note:
Theory: Problem = 2: 3
Part – B
Answer any Four questions:
(4x 15 = 60Marks)
Note:
Theory: Problem = 1: 4
For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 6th Sem syllabus for M scheme.
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