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Upon fortunate completion of the first year, the candidates enter into the B.Com Pass Part II. This is an important stage as this will lead you to your final year. The number of papers that a student attempts in the second year of B.Com Pass course is less than the one giving the second year paper from B.Com honors.
Subject matter for which Vidyadhan Academy provides coaching:
- 1) Company & Compensation Law
- 2) Income Tax & Auditing
- 3) Business Mathematics
- 4) Corporate Accounting
- 5) Economics
Now, let’s brief you with one of the subjects that you will go through in your Bachelor’s in Commerce part II.
A gist of Corporate Accounting Subject:
The subject is divided into various sections like; Company accounts which include various sub-subjects:
- Share capital
- Redeemable preference shares
- Underwriting of debentures and shares
- Profit prior to incorporation
- Managerial remuneration
- Financial accounts of company
- Right shares and bonus shares
- Other topics which constitutes balance sheet of bank, deficiency account and state of affairs.
More on Balance sheet of a bank –
A balance sheet is prepared after following all rules and regulations under the Banking Laws. Further, let’s talk about the liabilities side of Balance Sheet of a bank:
There are total 11 schedules like;
Reserves & surplus, capital of a bank, borrowing, deposits, other liabilities and provisions, cash & balance with RBI, balance with banks, investment, fixed assets, advances and other assets.