GCA S2 02 - Computer Based Accounting and Financial Management - Semester-II - Block 2

Oct 28, 2026

Computer Based Accounting and Financial Management (Semester-II) covers Block 2 of the Bachelor of Computer Application program under Krishna Kanta Handiqui State Open University. The block starts with Unit 6 on cash book and pass book, including types and petty cash/imprest system, followed by partnership theory through Units 7–8, addressing partnership deed, capital accounts, profit-loss appropriation, admissions, retirements, and goodwill and revaluation. Units 9–10 explain trial balance and preparation of final accounts, including trading account, profit and loss account, and balance sheet.

LanguageEnglish

CategoryExam

FormatPDF

Pages90

Reading Time3 h 47 min

AccessFree to download

Block Introduction

Unit 6: Cash Book

Unit 7: Partnership-I

Unit 8: Partnership-II

Unit 9: Trial Balance

Unit 10: Preparation of Final Accounts

Unit 6: Cash Book Structure

6.1 Learning Objectives

6.2 Introduction

6.3 Meaning of Cash Book and Pass Book

6.4 Importance of Cash Book

6.5 Different Types of Cash Book

6.6 Illustrations

6.7 Petty Cash Book and Imprest System

6.8 Let Us Sum Up

6.9 Further Reading

6.10 Answers to Check Your Progress

6.11 Model Questions

GCA S2 02 Computer Based Accounting and Financial Management SEMESTER-II BACHELOR OF COMPUTER APPLICATION Block 2 KRISHNA KANTAHANDIQUI STATE OPEN UNIVERSITY ~~1~~ PDF created with pdfFactory Pro trial [version](version www.pdffactory.com)[ ](version www.pdffactory.com)[www.pdffactory.com](version www.pdffactory.com) | Subject Experts | | --- | | Professor Nayan Barua, Gauhati University
Professor H. C. Gautam, Gauhati University
Dr. S. K. Mahapatra, Gauhati University | | Course Co-ordinators : Dr. Devajeet Goswami , Dipankar Malakar, Commerce, KKHSOU | | SLM Preparation Team | | | --- | --- | | UNITS | CONTRIBUTORS | | 6 & 9 | Dr. Devajeet Goswami , KKHSOU | | 7 , 8 , 10 | Professor H. C. Gautam, Gauhati University | | Editorial Team
Content : Professor H. C. Gautam, Gauhati University
Dr. Devajeet Goswami , KKHSOU
Structure, Format & Graphics : Devajeet Goswami , Dipankar Malakar, KKHSOU | | January, 2018 This Self Learning Material (SLM) of the Krishna Kanta Handiqui State Open University is made available under a Creative Commons Attribution-Non Commercial-ShareAlike 4 .0 License (international): [http://creativecommons.org/licenses/by-nc-sa/4.0/](http://creativecommons.org/licenses/by-nc-sa/4.0/) Printed and published by Registrar on behalf of the Krishna Kanta Handiqui State Open University. Headquarters : Patgaon , Rani Gate , Guwahati -781017 City Office : Housefed Complex, Dispur, Guwahati-781 006; [Web: ](Web: www.kkhsou.in)[www.kkhsou.in](Web: www.kkhsou.in) The University acknowledges with thanks the financial support provided by the Distance Education Bureau, UGC for the preparation of this study material. ~~2~~ PDF created with pdfFactory Pro trial [version](version www.pdffactory.com)[ ](version www.pdffactory.com)[www.pdffactory.com](version www.pdffactory.com) BLOCK INTRODUCTION Block 2 comprises of five units. This block will start from unit number 6. In unit 6 , we will discuss the meaning of cash-book, its importance , procedure for the preparation of cash-book, petty cash system etc. In unit 7 , we will focus on the meaning and features of partnership , advantages and disadvantages of partnership , concept of partnership deed, fixed and fluctuating capital accounts of partners etc. Unit 8 will focus on the consequences of admission and retirement of a partner in partnership business, new profit sharing ratio , gaining ratio , revaluation of assets and liabilities etc. In unit 9 , we will discuss the concept and importance of trial balance and the procedure of preparing the trial balance. In unit 10 , we will discuss the meaning and components of final accounts as well as the procedure of preparation of final accounts. The units of Block 2 are given below Unit 6 : Cash Book Unit 7 : Partnership-I Unit 8 : Partnership-II Unit 9 : Trial Balance Unit 10 : Preparation of Final Accounts ~~3~~ PDF created with pdfFactory Pro trial [version](version www.pdffactory.com)[ ](version www.pdffactory.com)[www.pdffactory.com](version www.pdffactory.com) BACHELOR OF COMPUTER APPLICATION Computer Based Accounting and Financial Management CONTENTS UNIT 6: Cash Book Pages: 5-19 Meaning of Cash Book and Pass Book; Importance of Cash Book; Different Types of Cash Book; Petty Cash Book and Imprest System UNIT 7: Partnership-I Pages: 20-37 Meaning and Features of Partnership Business; Advantages and Disadvantages of Partnership; Meaning of Partnership Deed ; CapitalAccounts of Partners; Distinctions between Fixed and Fluctuating CapitalAccounts; Profit and Loss Appropriation Account; Interest on Capital; Interest on Drawings UNIT 8: Partnership-II Pages: 38-53 Meaning of Admission of a Partner in a Partnership Business; Matters Requiring Attention on the Reconstitution of Partnership; New Profit Sharing Ratio on Admission of a Partner; Meaning of Retirement of Partner; New Profit Sharing Ratio and Gaining Ratio on Retirement of

FAQs

What topics are covered in Unit 6 of Block 2?

Unit 6 covers the meaning of cash book and pass book, the importance of cash book, different types, illustrations, and the petty cash book with the imprest system.

Which partnership accounting topics are included in Units 7 and 8?

Unit 7 focuses on partnership meaning and features, advantages and disadvantages, partnership deed, capital accounts, fixed vs fluctuating capital, and related interest and appropriation items. Unit 8 covers admission and retirement of partners, profit-sharing changes, gaining/sacrificing ratios, goodwill treatment, and revaluation of assets and liabilities.

What does Unit 9 and Unit 10 teach in Block 2?

Unit 9 explains the concept, objects, format, and preparation of trial balance. Unit 10 covers the meaning and components of final accounts and the procedure for preparing trading account, profit and loss account, and balance sheet.

Oct 28, 2026

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