Returnable and non-returnable containers

Unit 9: Accounting for Packages or ContainersTopic 2 of 2

Browse the Accounting for Business syllabus

Accounting for Business

14 units

1 Accounting for Partnership
2 Admission of New Partner
3 Retirement and Death of a Partner
4 Dissolution of a Partnership Firm and Piecemeal Distribution
- Dissolution and final settlement
- Piecemeal distribution
5 Accounting for Consignments
6 Accounting for Joint Ventures
- Joint venture foundations and comparisons
- Accounting methods
7 Accounting for Branch
8 Accounting for Department of Activity
- Department foundations and accounts
- Expense allocation and inter-department transfers
9 Accounting for Packages or Containers
- Container foundations and missing terms
- Returnable and non-returnable containers
10 Accounting Professional Men
- Professional accounting foundations
- Statements and adjustments
11 Accounting for Royalties
- Royalty foundations
- Royalty accounting treatment
12 Accounting for Hire Purchase System
- Hire purchase and calculations
- Purchaser and vendor accounting
13 Accounting for Installment System
- Installment foundations and comparison
- Calculations and accounting treatment
14 Project Work
- Project requirement
- Assignment and preparation

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What the syllabus expects

Accounting for types of container: Returnable: with maintaining trading and reserve account, with maintaining trading, reserve and stock account
Non Returnable

Returnable and non-returnable containers

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Business (ACC 251)

Unit 9: Accounting for Packages or Containers

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

Explain the scope and key elements of returnable and non-returnable containers.
Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

Accounting for types of container: Returnable: with maintaining trading and reserve account, with maintaining trading, reserve and stock account
Non Returnable

Detailed Microsyllabus

Returnable containers
1. Trading and reserve accounts.
2. Trading, reserve and stock accounts.
3. Record deposits, returns and retention under supplied terms.
Nonreturnable containers
1. Cost and charging arrangements.
2. Relevant expense or sale treatment.
3. Compare balances and profits under the prescribed methods.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 67–69.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.