B.Com. (Accountancy) Accountancy and Financial Management II Syllabus - Mumbai University 2026
This is the FY BCom Accountancy syllabus under NEP 2020, in force from the academic year 2024-25. The University clubbed this degree with B.Com., B.Com. (Business Economics) and B.Com. (Business Management) on 25 May 2026 and now awards it as B.Com. (Commerce and Management), with Accountancy as the Major: the papers below are the ones its own Board of Studies sets, so your exam form may name the degree differently from your admission letter.
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Syllabus for Accountancy and Financial Management - II
Module I: Departmental Accounts
- Introduction and meaning.
- Basic Principles of Departmental Accounts.
- Allocation of Expenses.
- Inter-Departmental Transfers at Cost / Invoice Price.
- Preparation of Final Accounts.
Module II: Branch Accounts
- Introduction and Meaning.
- Classification of Branch.
- Accounting for Dependent Branch not maintaining full books
- Debtor method and Stock & Debtors method.
Reference Books
- 1 Introduction to Accountancy by T. S. Grewal, S. Chand and Company (P) Ltd., Delhi
- 2 Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company (P) Ltd., New Delhi
- 3 Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill & Co. Ltd., Mumbai Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd.
- 4 Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing Co. Ltd., Mumbai.
- 5 Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi
- 6 Accounting Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
- 7 Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok, Mayur Papers. New Delhi.
- 8 Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd., Mumbai Financial Accounting by Williams , Tata Mc. Grow Hill & Co. Ltd., Mumbai
- 9 Company Accounting Standards by Shrinivasan Anand, Taxman.
- 10 Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi.
- 11 Introduction to Financial Accounting by Horngren, Pearson Publications.
- 12 Financial Accounting by M. Mukherjee. M. Hanif. Tata McGraw Hill Education Private Ltd; New Delhi
Reproduced from the University of Mumbai syllabus for B.Com. (Accountancy) under NEP 2020, in force from the academic year 2024-25. 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.