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Home / Syllabus / B.Com. (Accounting and Finance) / TY BAF / Semester 6 / Financial Accounting VI

B.Com. (Accounting and Finance) Financial Accounting VI Syllabus - Mumbai University

This is the TY BAF syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based syllabus below alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

Financial Accounting - VI Syllabus.pdf
Major · Semester 6 · TY BAF · 4 credits · 100 marks

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Syllabus for Financial Accounting - VI

Major · Semester 6 · TY BAF · 4 credits · 100 marks

Module I: Final Accounts of Banking Companies

  • Legal provision in Banking Regulation Act, 1949 relating to Accounts.
  • Statutory reserves including Cash Reserve and Statutory Liquidity Ratio.
  • Bill purchase and discounted, rebate of bill discounted.
  • Final Accounts in prescribed form
  • Non-performing assets and Income from non-performing assets.
  • Capital Adequacy
  • Classification of Advances, standard, sub-standard, doubtful and provisioning requirements.

Module II: Final Accounts for Co-operative Society

  • Provisions of Maharashtra State Co-Operative Societies Act and rules. Accounting provisions including appropriation to various funds
  • Format of Final Accounts-Form N
  • Simple practical problems on preparation of final accounts of a Co-Operative housing society & Consumer Co-Operative Society.

Module III: Valuation of Goodwill & Shares Valuation of Goodwill

  • Maintainable Profit method, Super Profit Method
  • Capitalization method, Annuity Method Valuation of Shares
  • Intrinsic Value Method, Yield method and Fair Value Method

Module IV: Liquidation of Companies

  • Meaning of liquidation or winding up
  • Preferential payments
  • Overriding preferential payments
  • Preparation of statement of affairs, deficit/surplus account.
  • Liquidator's final statement of account.
  • Practical problems

Reference Books

  • 1 Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New Delhi
  • 2 Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi
  • 3 Advanced Accountancy by R.L. Gupta and M. Radhaswamy, S. Chand and Company (P) Ltd., New Delhi
  • 4 Modern Accountancy by Mukherjee and Hanif, Tata Me. Grow Hill and Co. Ltd., Mumbai
  • 5 Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd., New Delhi
  • 6 Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing Co. Ltd., Mumbai
  • 1 Financial Accounting by P.C. Tulsian, Pearson Publications, New Delhi
  • 2 Accounting Principles by R.N. Anthony and J.S. Reece, Richard Irwin, Inc
  • 3 Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal, Mayur Paper Back, Noida
  • 4 Compendium of Statement and Standard of Accounting, ICAI
  • 5 Indian Accounting Standards, Ashish Bhattacharya, Tato Mc. Grow Hill and Co. Ltd., Mumbai
  • 6 Financial Accounting by Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai
  • 7 Company Accounting Standards by Shrinivasan Anand, Taxman, New Delhi
  • 8 Financial Accounting by V. Rajasekarun, Pearson Publications, New Delhi
  • 9 Introduction to Financial Accounting by Horngren, Pearson Publications. New Delhi
  • 10 Financial Accounting by M. Mukherjee and M. Hanif, Tota McGraw Hill Education Pvt. Ltd., New Delhi
  • 11 Financial Accounting a Managerial Perspective, Varadraj B. Bapat, Mehul Raithatha, Tata McGraw Hill Education Pvt. Ltd., New Delhi External, Semester End Examination 11 Internal Continuous Assessment: 40% 60% Individual Passing in Internal and External Examination 12 Continuous Evaluation through: Semester End External – 60 Marks Sr. Time – 2 Hours Assessment/Evaluation Marks No. Attempt any 4 out of 6 questions Class Test during the lectures. (Physical/Online Mode) (Short Alok Question Marks 1 Notes/ MCQs/ Match the 20 Q.1 Practical/Theory 15 Pairs/ Answer in one sentence/ Puzzles/ Numerical) Q.2 Practical/Theory 15 Participation in Workshop/ Q.3 Practical/Theory 15 Conference/ Seminar/ Q.4 Practical/Theory 15 2 10 Assignment & Viva Q.5 Practical/Theory 15 (Physical/Online Mode) Group Presentation/ Role Play/ Q.6 Practical/Theory 15 Case Study Participation / Note 3 10 Certificate Course 1. Equal Weightage is to be given to all the (Physical/Online Mode) modules.
  • 2 15 marks question may be subdivided into 8 marks + 7 marks, 10 marks + 5 marks and 5 marks + 5 marks + 5 marks. Internal options may be given however, it is not mandatory.
  • 3 Use of a simple calculator is allowed in the examination.
  • 4 Wherever possible more importance is to be given to the practical problem. Syllabus B.Com. (Accounting and Finance) (Sem.- VI)

Reproduced from the University of Mumbai syllabus for B.Com. (Accounting & Finance) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.

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