B.Com (Hons), Semester I, DSC-1.3

Financial Accounting

144 answers across 4 recent sittings and 7 older papers.

Start with December 2025
answers
144
papers
11
topics ranked
13
Crux

The whole Financial Accounting syllabus in short notes, in order, with every topic linked to its past DU questions.

Read the notes

Every topic, every paper

11 papers from 2016 to 2025, older syllabus included. Open a topic for its marks paper by paper.

Topic161718192021222425Papers
  1. Branch accounts11/11
  2. Depreciation, PPE and AS 1010/111 as OR
  3. Final accounts of a sole proprietor10/111 as OR
  4. Inventory valuation and AS 210/111 as OR
  5. Not-for-profit organisations10/117 as OR
  6. Accounting concepts and principles8/111 as OR
  7. Accounting Standards and IFRS8/113 as OR
  8. Leases and AS 197/112 as OR
  9. Departmental accounts6/11
  10. Conceptual framework items4/11
  11. Revenue recognition and AS 94/11
  12. Intangible assets and AS 263/113 as OR
  13. AI and data analytics in accounting1/11

AskedOnly as an OR choiceNot askedCurrent-syllabus paper

Study order

Learn the topics in this order. Each one shows the marks it adds to a 90-mark paper on top of the topics above it, from the 4 current-syllabus papers (December 2022 to December 2025). An OR choice counts once.

Learn firsteach adds 9 marks or more

  1. 1
    Final accounts of a sole proprietorQ34 past questions, 3 h 36 m
    adds +1818
  2. 2
    Branch accountsQ48 past questions, 7 h 12 m
    adds +1836
  3. 3
    Leases and AS 19Q59 past questions, 3 h 45 m
    adds +12.248.2
  4. 4
    Accounting concepts and principlesQ16 past questions, 2 h 24 m
    adds +10.558.8

Subtotal, 4 topics58.8 of 90 marks

Then these3 to 9 marks each

  1. 5
    Depreciation, PPE and AS 10Q26 past questions, 2 h 39 m
    adds +8.867.5
  2. 6
    Conceptual framework itemsQ18 past questions, 2 h 36 m
    adds +7.575
  3. 7
    Departmental accountsQ57 past questions, 3 h 27 m
    adds +5.880.8
  4. 8
    Revenue recognition and AS 9Q26 past questions, 1 h 48 m
    adds +585.8
  5. 9
    Inventory valuation and AS 2Q27 past questions, 2 h
    adds +4.290

Total, 9 topics90 of 90 marks

Pick one of each pair

The first topic only comes up as the OR choice against the second, so one of the two is enough.

Doing every question in the order once, at exam pace, takes about 29 h 27 m. Averages over past papers, not promises.

Turn it into a day-by-day plan

Question by question

The topics each question has asked in the 4 current-syllabus papers (December 2022 to December 2025). The faded squares are the 7 old-syllabus papers (2016–21): their questions were numbered differently, so they show only whether a topic came up.

Question 1

Question 2

Question 3

Question 4

  • Branch accounts, asked in 4 of the 4 papers; came up in 7 of the 7 old-syllabus papers

Question 5

AskedOnly as the OR choiceNot askedCame up in an old-syllabus paper