ADC/B.Com-II: Solved Papers Advanced Accounting

Till 2001, the pattern of B.Com Part – II Accounting consisted of two sections. Students are required to attempt any three (3) questions out of five (5) questions from Section – A “Advanced Accounting” and two (2) questions out of three (3) questions from Section – B  “Cost Accounting”. The syllabus consist of the following topics:

• SECTION – A: ADVANCED ACCOUNTING:
  • INSTALLMENT SALES (Perpetual and Periodic Inventory System)
  • BRANCH ACCOUNTING (Reciprocal entries, Financial Statements of Head Office, Branch and Consolidated)
  • ANALYSIS OF FINANCIAL STATEMENTS
  • CASH FLOW AND FUND FLOW
  • COMPANY – AMALGAMATION
  • COMPANY – ABSORPTION
  • COMPANY – RECONSTRUCTION

From 2002 to 2006, B.Com Part – II Accounting paper was divided into two separate papers. Advanced Accounting of 100 marks and Cost Accounting for 100 marks. Now students had to attempt two different papers. Students had to attempt any five (5) questions in both papers.

From 2007 to 2013, again paper pattern was changed and both advanced accounting and cost accounting papers were merged into single paper of marks. The topics were same as mentioned in the syllabus till 2001. Some changes were made in Advanced Accounting course:

• ADVANCED ACCOUNTING:
  • COMPANY – ISSUANCE OF SHARES AND DEBENTURES topic was included
  • COMPANY – FINAL ACCOUNT was also included
  • Only perpetual inventory system is included in INSTALLMENT SALES
  • Fund Flow was removed and only CASH FLOW STATEMENT was the part of the syllabus with indirect method

In 2014, again pattern was changed and divided into two separate papers of Advanced Accounting and Cost Accounting.