Commerce Punjab PMS Paper I Syllabus
COMMERCE ACCOUNTING
PAPER – I Total Marks: 100
A. Introduction to Accounting, generally accepted accounting principles, accounting cycle, cash book and bank reconciliation statement, work sheet. Depreciation, Financial Statements, financial reporting, cash flow statement, financial analysis, accounting for leasing, contract accounts.
B. Principles of cost account, cost accounting as a tool of management, cost elements. Cost classification, cost accounting cycle, Job order costing, process costing, factory overhead variances, standard costing, and break-even analysis.
SUGGESTED READING
- Meigs & Meigs, Accounting
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Ghani M.A., Principles of Accounting.
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Ghani M.A. Advanced Accounting
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Uzair Hussain, Advanced Accounting
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Shukla & Grewal, Advanced Accounting.
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Nisar ud Din, Cost Accounting
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Matg A. Usary, Cost Accounting.
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T. Lucey, Cost Accounting.
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S. Naqvi Ahmad, Cost Accounting
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These days of austerity and relative anxiety about taking on debt, many people balk about the idea of using a credit card in order to make acquisition of merchandise and also pay for a holiday, preferring, instead just to rely on the actual tried plus trusted approach to making settlement – raw cash. However, if you’ve got the cash on hand to make the purchase fully, then, paradoxically, this is the best time to be able to use the card for several causes.
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