Master of Commerce (M.Com.) Accounting of Banking Financial Sector Syllabus - Mumbai University

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Syllabus for Accounting of Banking Financial Sector

Mandatory course · Semester 3 · M.Com. Banking and Finance · 4 credits · 100 marks

Module I: (2CREDITS)

Unit 1 Introduction to Banking Companies, Accounting Systems & Provisions in Banking Companies Definition and features of Banking companies , Types of banks and Different types of accounts maintained by banks, Cash Management Services and its Importance, Significant Features of Accounting Systems of Banking Companies, Books required to be maintained by banks, Income recognition, Classification of assets and advances, Provisions, Classification of investments, Provisions of Banking Regulation Act- 1949 applicable to banking companies:- Business, Capital and Reserve, Reserve funds, Dividend, Cash reserves, Loans and advances, Unclaimed deposits, Accounts and auditing.
Unit 2 Preparation of Final Accounts and Reporting
Legal Provisions in Banking Regulation Act, 1949 relating to Accounts. Statutory Reserves
including Cash Reserve and Statutory Liquidity Ratio. Bills Purchase and Discounted, Rebate on Bill Discounted. Final Accounts in Prescribed Form. Non – performing Assets
and Income from Non – performing Assets. Classification of Advances: Standard, Sub – standard, Doubtful and Provisioning Requirement.
Profit and Loss Statement* (loan repayment table), Components of Revenue: Interest
Earned, Treasury Operations (Capital Gains from Sale of Bonds), Fee based income, Concepts such as: Interest Earned less Interest Paid (-Net Interest Income or NII) and Interest Earned % less Interest Paid % = Net Interest Margin (NIM), Components of Expenses: Salaries, Other Expenses, Depreciation & Amortization, Provision for Non- Performing Assets (NPA), EBIT, Basis for determination of Dividends

Module II: (2CREDITS)

Unit 3 Calculation of Interest and Annuities
Calculation of Simple Interest & Compound Interest; Calculation of Equated Monthly
Instalments; Fixed and Floating Interest Rates;
Calculation of Annuities, Interest Calculation using Products/Balances; Amortization of a Debt; Sinking Funds
Unit 4 Final account of Insurance Companies (Excl. Life Insurance) General Insurance – Various types of insurance, like fire, marine, Miscellaneous, Special terms like premium, claims, commission, Management expenses, Reserve for unexpired risk, reinsurance Final Accounts in a prescribed form. Revenue Statement – Form B – RA, Profit / Loss Account – Form B – PL and Balance Sheet Form B – BS.

References

1 "Bank Financial Management" by S.N. Maheshwari and S.K. Maheshwari, Publisher: Sultan Chand & Sons.
2 "Accounting and Finance for Bankers" by Macmillan, Publisher: Macmillan Publishers India Ltd.
3 "Financial Management: Principles and Applications" by Prasanna Chandra, Publisher: Tata McGraw-Hill Education.
4 "Indian Financial System" by M. Y. Khan and P. K. Jain, Publisher: Tata McGraw-Hill Education.

Reproduced from the University of Mumbai syllabus for M.Com. (Banking & Finance) under NEP 2020, in force from the academic year 2023-24. 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 specialisation. Open a document here if you want the whole thing rather than a single subject.

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