Financial Accounting
Core paper · Semester 1 · 5 units
01Theoretical Framework
- Accounting concepts & conventions
- Ind AS & IFRS overview
- Accounting standards
- Capital vs revenue expenditure
02Business Income
- Revenue recognition
- Depreciation methods
- Inventory valuation (FIFO, Weighted Average)
- Provisions & reserves
03Final Accounts
- Trading & P&L account
- Balance Sheet
- Adjustment entries
- Schedule III format
04Accounting for Special Transactions
- Consignment
- Joint venture
- Hire purchase & instalment
- Branch accounts
05Partnership & Computerised Accounting
- Admission, retirement, death
- Dissolution of firm
- Accounting software basics
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Study material, PDFs & notes
Official University of Delhi syllabus PDFs, library e-resources and free government notes — opened directly from the source.
- UGCF 2022 Syllabi (all programmes)Department-wise official UGCF syllabus PDFs for every DU undergraduate programme.PDF · du.ac.in
- Undergraduate Curriculum Framework 2022 (full PDF)The complete UGCF-2022 document — credit structure, course baskets and exam pattern.PDF · du.ac.in
- Revised UG Syllabi archiveOlder revised CBCS/LOCF syllabus PDFs, useful for backlog and improvement papers.PDF · du.ac.in
- All DU Syllabi indexMaster index page linking UG, PG and professional programme syllabi.Portal · du.ac.in
- DU e-Resources (A–Z)Free e-journals, e-books and databases subscribed by Delhi University Library System.Notes · du.ac.in
- DU Examination PortalDatesheets, question papers and result notifications from the Examination Branch.PYQ · exam.du.ac.in
- SOL Study MaterialSchool of Open Learning printed study material and reading lists — chapter-wise notes.Notes · sol.du.ac.in
- Delhi University Library SystemCentral library catalogue, institutional repository and past paper collections.Portal · crl.du.ac.in
- National Digital Library of IndiaLakhs of free textbooks, lecture notes and PDFs across commerce, arts and science.PDF · NDLI
- NPTEL / SWAYAM CoursesFree government video lectures and downloadable transcripts mapped to DU topics.Notes · SWAYAM
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