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Home / Syllabus / B.Com. (Investment Management) / TY BCom IM / Semester 5 / Corporate Accounting for Investment Decisions

B.Com. (Investment Management) Corporate Accounting for Investment Decisions Syllabus - Mumbai University

This is the TY BCom IM syllabus under NEP 2020, in force from the academic year 2026-27. 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.

Corporate Accounting for Investment Decisions Syllabus.pdf
Major · Semester 5 · TY BCom IM · 4 credits · 100 marks

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Syllabus for Corporate Accounting for Investment Decisions

Major · Semester 5 · TY BCom IM · 4 credits · 100 marks

Module I: Corporate Financial Reporting Framework

  • Unit 1: Introduction to Corporate Accounting
  • Meaning and Scope of Corporate Accounting – Understanding the role, importance, and scope of accounting in corporate entities.
  • Statutory Requirements of Corporate Reporting – Overview of Companies Act provisions and Schedule III formats.
  • Corporate Accounting Terminology – Explanation of key terms: share capital, reserves, surplus, debentures, etc.
  • Users of Corporate Financial Statements – Identification of stakeholders and their information requirements.
  • Unit 2: Accounting Standards (AS/Ind AS) Relevant to Corporate Reporting
  • Introduction to AS & Ind AS – Concept, applicability, convergence with IFRS.
  • Ind AS on Presentation of Financial Statements – Key principles from Ind AS 1 and its relevance.
  • Revenue Recognition Standards – Treatment as per AS 9 / Ind AS 115.
  • Property, Plant & Equipment – Measurement and depreciation as per AS 10 / Ind AS 16.

Module II: Corporate Final Accounts

  • Unit 3: Preparation of Final Accounts of Companies
  • Statement of Profit & Loss – Structure, items included, adjustments, managerial remuneration.
  • Balance Sheet Preparation – Treatment and classification of assets, liabilities, equity.
  • Notes to Accounts – Drafting disclosures as per Schedule III requirements.
  • Dividend Accounting – Treatment of interim and final dividends, unclaimed dividend.
  • Unit 4: Understanding Corporate Financial Adjustments
  • Provision and Reserves – Types, accounting treatment, difference between provisions and reserves.
  • Tax Adjustments – Treatment of advance tax, TDS, provision for tax, deferred taxes.
  • Bonus Shares and Right Shares – Accounting implications and disclosure requirements.
  • Prior Period Items and Extraordinary Items – Identification and reporting.

Module III: Corporate Restructuring

  • Unit 5: Amalgamation, Absorption & External Reconstruction
  • Meaning and Types – Nature of amalgamation (merger vs. purchase).
  • Accounting Methods – Pooling of interest method and purchase method.
  • Purchase Consideration Methods – Net asset, net payment, intrinsic value, etc.
  • Journal Entries & Ledger Preparation – Practical problems on amalgamation and absorption.
  • Unit 6: Internal Reconstruction
  • Concept and Need for Internal Reconstruction – Capital reduction, reorganization of share capital.
  • Methods of Internal Reconstruction – Reduction of share capital, revaluation of assets and liabilities.
  • Accounting Entries for Internal Reconstruction – Adjustments and balancing figures.
  • Preparation of Reconstructed Balance Sheet – Post-reconstruction reporting.

Module IV: Valuation & Liquidation of Companies

  • Unit 7: Valuation of Goodwill & Shares
  • Need for Valuation – Importance in mergers, investments, taxation.
  • Goodwill Valuation Methods – Average profit, super profit, annuity, capitalization methods.
  • Share Valuation Methods – Net asset value, dividend yield, earnings capitalization.
  • Practical Applications – Solving valuation problems for investment analysis.
  • Unit 8: Liquidation of Companies
  • Introduction to Liquidation – Types of liquidation and liquidator’s role.
  • Statement of Affairs – Format, preparation, treatment of assets and liabilities.
  • Liquidator’s Final Statement of Account – Surplus distribution, ranking of creditors.
  • Practical Problems in Liquidation Accounting – Computation of liquidator’s commission and payments.

Reference Books

  • 1 R.L. Gupta & M. Radhaswamy – Corporate Accounting.
  • 2 S.N. Maheshwari & S.K. Maheshwari – Corporate Accounting.
  • 3 Dr. S. Gurusamy – Corporate Accounting.
  • 4 M.C. Shukla, T.S. Grewal & S.C. Gupta – Advanced Accounts (Vol. II).
  • 5 Dr. P.C. Tulsian – Corporate Accounting.

Reproduced from the University of Mumbai syllabus for B.Com. (Investment Management) 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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