B.Com. (Financial Management) Financial Accounting II Syllabus - Mumbai University
This is the FY BCom FM syllabus under NEP 2020, in force from the academic year 2024-25. The University still sets the earlier Choice Based papers alongside it for ATKT candidates, so check which scheme your exam form names before you revise.
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Syllabus for Financial Accounting - II
Valuation of Goodwill and 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
Buyback of equity shares
- Company Law/ Legal Provisions (including related restrictions, power, transfer to capital redemption reserve account and prohibitions)
- Compliance of conditions including sources, maximum limits and debt equity ratio
Redemption of preference shares
- Company Law / Legal Provisions for redemption of preference shares in Companies Act
- Sources of redemption including divisible profits and proceeds of fresh issue of shares
- Premium on redemption from security premium and profits of company
- Capital Redemption Reserve Account - creation and use.
Redemption of debentures Redemption of debentures by payment from sources including out of capital and / or out of profits
- Debenture redemption reserve and debenture redemption sinking fund excluding insurance policy.
- Redemption of debentures by conversion into new class of shares or debentures with options- including at par, premium and discount
References
- Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New Delhi
- Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi
- Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand and Company (P) Ltd., New Delhi
- Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill and Co. Ltd., Mumbai
- Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd., New Delhi
- Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing Co. Ltd., Mumbai
- Jha, Luhar & Sharma, Financial Accounting -I, Himalayan Publication, Mumbai.
- Financial Accounting by P.C. Tulsian, Pearson Publications, New Delhi
- Accounting Principles by R.N. Anthony and J.S. Reece, Richard Irwin, Inc
- Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal, Mayur Paper Back, Noida
- Financial Accounting by Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai
- Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi
- Introduction to Financial Accounting by Horngren, Pearson Publications, New Delhi
- Financial Accounting by M. Mukherjee and M. Hanif, Tata McGraw Hill Education Pvt. Ltd., New Delhi
Reproduced from the University of Mumbai syllabus for B.Com. (Financial Management) 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.