B.Com. (Accountancy) Accountancy and Financial Management III Syllabus - Mumbai University
This is the SY BCom Accountancy syllabus under NEP 2020, in force from the academic year 2025-26. 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. The four Major papers of Semesters III and IV are the four credit versions the University issued on 22 June 2026, which carry twice the modules of the two credit papers set for these semesters before them.
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Syllabus for Accountancy and Financial Management - III
Module I: Amalgamation of Firms
- Introduction: Meaning, Concept and Case studies
- Types of amalgamation – merger and purchase
- Accounting for amalgamation – Pooling of interest method and purchase method
- Computation of Purchase consideration
- Journal/ledger accounts of old firms
- Preparing Balance sheet of new firm
- Treatment of goodwill arising on amalgamation.
Module II: Conversion / Sale of a Partnership Firm into a Ltd. Company
- Provisions related to Conversion/ Sale by use of Realisation method only.
- Calculation of New Purchase consideration
- Preparation of Journal / Ledger Accounts of old firms.
- Preparing Balance sheet of new company
Module III: Ascertainment and Treatment of Profit Prior to Incorporation
- Introduction to Pre and Post Incorporation
- Basis of Apportionment between Pre and Post Incorporation Period
- Computation of Pre and Post Incorporation Profit/ Loss
- Treatment of Pre and Post Incorporation Profit/ Loss
Module IV: Introduction to Company Accounts
- Meaning of Company, Types of Company, Maintenance of Books of Accounts
- List of Statutory Books to be maintained by Public Company under Companies Act 2013
- Financial Statements of the Company (Sec 129 of the Companies Act, 2013):
- Schedule III of the Companies Act, 2013
- Preparation of Profit and Loss Statement Part II of Schedule III
- Preparation of Balance Sheet Part I of Schedule III
- Preparation of Final accounts of the Company.
Text Books
- 1 Jain, S. P., & Narang, K. L. (2018). Advanced accountancy (10th ed.). Kalyani Publishers.
- 2 Tulsian, P. C. (2018). Corporate accounting. S. Chand Publishing.
- 3 Ruchi, G., & Chaturvedi, R. (2019). Accounting for management. Taxmann Publications.
- 4 Maheshwari, S. N., & Maheshwari, S. K. (2018). Corporate accounting. Vikas Publishing House.
- 1.Introduction to Accountancy T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
- 2 Advanced Accounts Shukla and Grewal S. Chand and Co. (P) Ltd., New Delhi
- 3 Advanced accountancy R.L. Gupta and M. Radhaswamy S. Chand and Co. (P) Ltd.,
- New Delhi
- 4 Modern Accountancy Mukerjee and Hanif Tata Mc. Grow Hill and Co. Ltd., Mumbai
Reproduced from the University of Mumbai syllabus for B.Com. (Accountancy) under NEP 2020, in force from the academic year 2025-26. 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.