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Bcom 1st semester financial accounting subject is there on delhi university?
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Financial Accounting in BCom 1st Semester at Delhi University


Financial Accounting is an important subject in the BCom 1st semester curriculum of Delhi University. It is a theoretical subject that deals with the recording, classifying, and summarizing of financial transactions and presenting the information in the form of financial statements.


Course Overview


  • The course covers the basics of accounting and its principles, accounting standards, and the accounting cycle.

  • Students will learn about the various financial statements like balance sheet, income statement, and cash flow statement, and how to prepare them.

  • The course also covers the analysis and interpretation of financial statements.

  • Students will be introduced to the concept of depreciation, provisions, and reserves, and how to account for them.

  • The course also includes an introduction to partnership accounting.



Importance of Financial Accounting


  • Financial accounting is important for businesses to keep track of their financial transactions and ensure that they are in compliance with the accounting standards.

  • It helps businesses in decision-making by providing accurate and timely financial information.

  • Financial accounting also helps in assessing the financial health of a business and its ability to pay off its debts and liabilities.

  • It is also important for investors and creditors to make informed decisions about investing in or lending to a business.



Assessment and Grading


  • The assessment for Financial Accounting in BCom 1st semester at Delhi University includes internal assessments and end-semester examinations.

  • Internal assessments may include class tests, assignments, and presentations.

  • The end-semester examination is of three hours and carries 75 marks.

  • The remaining 25 marks are awarded based on the internal assessments.

  • The passing marks for the subject are 40%.



In conclusion, Financial Accounting is an important subject in the BCom 1st semester curriculum at Delhi University. It provides students with a strong foundation in accounting principles and prepares them for more advanced accounting courses in the future.
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Bcom 1st semester financial accounting subject is there on delhi university?
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Bcom 1st semester financial accounting subject is there on delhi university? for B Com 2024 is part of B Com preparation. The Question and answers have been prepared according to the B Com exam syllabus. Information about Bcom 1st semester financial accounting subject is there on delhi university? covers all topics & solutions for B Com 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for Bcom 1st semester financial accounting subject is there on delhi university?.
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