31
F.Y.B.Com
SEMESTER - II
ACCOUNTANCYAND FINANCIAL
MANAGEMENT - II
SUBJECT CODE : UBCOMFSII.1
, © UNIVERSITY OF MUMBAI
Prof. Suhas Pednekar
Vice-Chancellor,
University of Mumbai,
Prof. Ravindra D. Kulkarni Prof. Prakash Mahanwar
Pro Vice-Chancellor, Director,
University of Mumbai, IDOL, University of Mumbai,
Course and Programme : Dr. Madhura Kulkarni
Co-ordinator Deputy Director,
IDOL, University of Mumbai, Mumbai
Course Writer : Prof. M.A. Gandhi
Maharshi Dayanand College of Arts, Science
& Commerce, Shri Mangaldar Verma Chowk,
25 - Dr. S. S. Road, Parel, Mumbai - 400012.
: Dr. V. N. Yadav
Shankar N. College of Arts & Commerce,
Bhyander (E), Dist. Thane.
: Prof. Ashok A. Gujar
102, Gomati Niwas Sasmira Road,
Worli, Mumbai - 400030.
: Prof. Jaya Maglani
H.R. College,
Churchgate, Mumbai - 400020
Re-Edited : Dr. Atul V. Bhave
Department of Commerce,
Rayat Shikshan Sanstha's,
Abasaheb Marathe Arts & New Commerce,
Science College, Rajapur, (Vikhare-Gothane)
Dist. Ratnagiri -416702
February 2021, Print - 1
Published by : Director,
Institute of Distance and Open Learning ,
University of Mumbai,
Vidyanagari, Mumbai - 400 098.
DTP Composed : Ashwini Arts
Vile Parle (E), Mumbai - 400 099.
Printed by :
, CONTENTS
Unit No. Title Page No.
SEMESTER- II
MODULE -1
1. Accounting from Incomplete Records - I
(Single Entry System) 01
2. Accounting from Incomplete Records - II 12
MODULE -2
3. Consignment Account - I 33
4. Consignment Account - II 47
MODULE -3
5. Branch Accounts - I 71
6. Branch Accounts - II 89
MODULE -4
7. Fire Insurance Claim - I 114
8. Fire Insurance Claim - II 126
, I
Revised Syllabus of Courses of B.Com. Programme
Accountancy and Financial Management II
Semester- II
Modules at a Glance
Sr. No. Modules
1 Accounting from Incomplete Records
2 Consignment Accounts
3 Branch Accounts
4 Fire Insurance Claim
Sr. No. Modules
1 Accounting from Incomplete Records
Introduction
Problems on preparation of final accounts of Proprietary
Trading Concern (conversion method)
2 Consignment Accounts
Accounting for consignment transactions Valuation of
stock Invoicing
3 Branch Accounts
Meaning/ Classification of branch
Accounting for Dependent Branch not maintaining full
books: Debtors method Stock and debtors method
4 Fire Insurance Claim
Computation of Loss of Stock by Fire Ascertainment of
Claim as per the Insurance Policy Exclude: Loss of
Profit and Consequential Loss
F.Y.B.Com
SEMESTER - II
ACCOUNTANCYAND FINANCIAL
MANAGEMENT - II
SUBJECT CODE : UBCOMFSII.1
, © UNIVERSITY OF MUMBAI
Prof. Suhas Pednekar
Vice-Chancellor,
University of Mumbai,
Prof. Ravindra D. Kulkarni Prof. Prakash Mahanwar
Pro Vice-Chancellor, Director,
University of Mumbai, IDOL, University of Mumbai,
Course and Programme : Dr. Madhura Kulkarni
Co-ordinator Deputy Director,
IDOL, University of Mumbai, Mumbai
Course Writer : Prof. M.A. Gandhi
Maharshi Dayanand College of Arts, Science
& Commerce, Shri Mangaldar Verma Chowk,
25 - Dr. S. S. Road, Parel, Mumbai - 400012.
: Dr. V. N. Yadav
Shankar N. College of Arts & Commerce,
Bhyander (E), Dist. Thane.
: Prof. Ashok A. Gujar
102, Gomati Niwas Sasmira Road,
Worli, Mumbai - 400030.
: Prof. Jaya Maglani
H.R. College,
Churchgate, Mumbai - 400020
Re-Edited : Dr. Atul V. Bhave
Department of Commerce,
Rayat Shikshan Sanstha's,
Abasaheb Marathe Arts & New Commerce,
Science College, Rajapur, (Vikhare-Gothane)
Dist. Ratnagiri -416702
February 2021, Print - 1
Published by : Director,
Institute of Distance and Open Learning ,
University of Mumbai,
Vidyanagari, Mumbai - 400 098.
DTP Composed : Ashwini Arts
Vile Parle (E), Mumbai - 400 099.
Printed by :
, CONTENTS
Unit No. Title Page No.
SEMESTER- II
MODULE -1
1. Accounting from Incomplete Records - I
(Single Entry System) 01
2. Accounting from Incomplete Records - II 12
MODULE -2
3. Consignment Account - I 33
4. Consignment Account - II 47
MODULE -3
5. Branch Accounts - I 71
6. Branch Accounts - II 89
MODULE -4
7. Fire Insurance Claim - I 114
8. Fire Insurance Claim - II 126
, I
Revised Syllabus of Courses of B.Com. Programme
Accountancy and Financial Management II
Semester- II
Modules at a Glance
Sr. No. Modules
1 Accounting from Incomplete Records
2 Consignment Accounts
3 Branch Accounts
4 Fire Insurance Claim
Sr. No. Modules
1 Accounting from Incomplete Records
Introduction
Problems on preparation of final accounts of Proprietary
Trading Concern (conversion method)
2 Consignment Accounts
Accounting for consignment transactions Valuation of
stock Invoicing
3 Branch Accounts
Meaning/ Classification of branch
Accounting for Dependent Branch not maintaining full
books: Debtors method Stock and debtors method
4 Fire Insurance Claim
Computation of Loss of Stock by Fire Ascertainment of
Claim as per the Insurance Policy Exclude: Loss of
Profit and Consequential Loss
