B.Com. (Banking and Insurance) Fundamental Accounting II Syllabus - Mumbai University
This is the FY BBI 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 Fundamental Accounting - II
Module I: Valuation of Goodwill and Shares
- • Unit 1: Valuation of Goodwill Maintainable Profit method, Super Profit Method Capitalization method, Annuity Method • Unit 2: Valuation of Shares Intrinsic Value Method, Yield method and Fair Value Method
Module II: Redemption of preference shares and Debentures
- • Unit 1: 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. • Unit 2: 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
- Financial Accounting: Valuation of Shares, Goodwill and Other Assets" by V.K. Bhalla (Publisher: S. Chand & Company Ltd.)
- Valuation of Shares and Goodwill" by Arun Kumar and Rachana Sharma (Publisher: Bharat Law House Pvt. Ltd.)
- "Fundamentals of Accounting: Redemption of Preference Shares" by D.S. Rawat (Publisher: Taxmann Publications Pvt. Ltd.)
- "Accounting for Management: Redemption of Shares" by Amresh Kumar (Publisher: PHI Learning Pvt. Ltd.
Reproduced from the University of Mumbai syllabus for B.Com. (Banking & Insurance) 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.