About the Examination:

In the course pertaining to the post graduate degree in commerce Paper 10 refers to Advanced Financial Accounting. It is available in Bengali as well as in English.

Examination Pattern:

It is a subjective paper with a commercial theory and mathematical based questions pattern.

About the Paper:

The paper deals with mathematical calculations dealing with accounting with topics like balance sheet and preparation of statement of Account. The theoretical portion of the paper deals with an elaborate concept of term related to financial management.

Paper Pattern:

The paper is divided into two modules. In the first module one needs to answer 2 out of 4 questions each carrying an equal mark of 12.5.

In the second module one is given a choice of attempting any 2 out of the 3 questions again of marks 12.5.The questions are divided into sub parts for the ease of answering.

Total time and marks:

It is a 2 hours paper with the time allotted for all the answers to be written is only 2 hours.

The paper carries a weightage of 80% weightage.Each question carries a mark of 12.5.So attempting both question fetches a maximum of 25  in each module, , a total of 2 modules, thus 50 marks

Syllabus:

A booklet providing the entire syllabus spanning al the topics are provided for reference.

Commonly asked questions however range from topics like long-term fund approach, amend accounts, preferential creditors, Preparation of balance sheets, liquidator’s statement of account, consolidated balance sheet, calculation of value of goodwill etc.Since it is a commercial mathematical paper one needs to master the calculation technique involved and an added help is provided in the paper by stating facts and figures that might be necessary for the calculations.