IGNOU BCOC-131
- Financial Accounting,
Latest Help Book Edition

IGNOU’s Bachelor of Commerce (BCOMG) provides students a chance to learn about the fundamentals of accounting processes. In BCOC–131, students learn about the nature, scope, principles, process, and accounting rules. Topics covered include journal and ledger, subsidiary books, trial balance, depreciation, final, branch, hire-purchase, consignment and joint-venture accounts, introduction to computerized accounting, company creation, creating masters, voucher entries, invoicing, and preparation of reports.

BCOC-131 English Topics Covered

Block 1 - Theoretical Framework

• Unit 1 - Nature and Scope of Accounting
• Unit 2 - Accounting Process and Rules
• Unit 3 - Accounting Principles
• Unit 4 - Accounting Standards

Block 2 - Accounting Process

• Unit 1 - Journal and Ledger
• Unit 2 - Subsidiary Books
• Unit 3 - Trial Balance

Block 3 - Final Accounts

• Unit 1 - Depreciation
• Unit 2 - Final Accounts-I
• Unit 3 - Final Accounts-II

Block 4 - Hire Purchase and Inland Branches

• Unit 1 - Hire Purchase Accounts-I
• Unit 2 - Hire Purchase Accounts-II
• Unit 3 - Branch Accounts-I
• Unit 4 - Branch Accounts-II

Block 5 - Consignment and Joint Ventures

• Unit 1 - Consignment Accounts-I
• Unit 2 - Consignment Accounts-II
• Unit 3 - Joint Venture Accounts

Block 6 - Computerised Accounting

• Unit 1 - Introduction to Computerised Accounting and Creation of Company
• Unit 2 - Creating Masters
• Unit 3 - Voucher Entries and Invoicing
• Unit 4 - Preparation of Reports

BCOC-131 Hindi Topics Covered

Block 1 - सैद्धांतिक ढाँचा

• Unit 1 - लेखाकरण का स्वरूप तथा कार्यक्षेत्र
• Unit 2 - लेखाकरण प्रक्रिया और नियम
• Unit 3 - लेखाकरण के सिद्धांत
• Unit 4 - लेखाकरण मानक

Block 2 - लेखाकरण की प्रक्रिया

• Unit 1 - जर्नल (रोजनामचा) एवं लेजर (खाता बही)
• Unit 2 - सहायक बहियाँ
• Unit 3 - तलपट

Block 3 - अंतिम लेखे

• Unit 1 - मूल्यह्रास
• Unit 2 - अंतिम लेख-I
• Unit 3 - अंतिम लेखे-II

Block 4 - अवक्रय तथा देशीय ब्रांचे

• Unit 1 - अवक्रय लेखा-I
• Unit 2 - अवक्रय लेखा-I
• Unit 3 - ब्रांच लेखा-I
• Unit 4 - ब्रांच लेखा-II

Block 5 - प्रेषण तथा सयुंक्त उपक्रम

• Unit 1 - प्रेषण लेखे-I
• Unit 2 - प्रेषण लेखे-I
• Unit 3 - सयुंक्त उपक्रम लेखे

Block 6 - कम्प्यूटरीकृत लेखाकरण

• Unit 1 - कम्प्यूटरीकृत लेखाकरण का परिचय और कम्पनी निर्माण
• Unit 2 - मास्टर्स बनाना
• Unit 3 - वाउचर प्रविषिटयाँ तथा बीजक बनाना
• Unit 4 - रिपोर्ट तैयार करना

Previous Year Solved Question Papers Included

BCOC-131 English (Total-11, Solved-9, Unsolved-2)

• Sample Paper-I
• Sample Paper-II
• Guess Paper-I
• Guess Paper-II
• December (2020-2023)
• June (2022-2024)

BCOC-131 Hindi (Total-9, Solved-7, Unsolved-2)

• Sample Paper-I
• Sample Paper-II
• Guess Paper-I
• Guess Paper-II
• December (2020-2022)
• June (2022-2023)

BCOC-131 Help Book Details