Financial Accounting(Financial Accounting and Auditing 9) B.Com (General) Semester 6 (TYBcom) University of Mumbai Syllabus 2023-24

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University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Syllabus - Free PDF Download

University of Mumbai Syllabus 2023-24 Semester 6 (TYBcom): The University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Syllabus for the examination year 2023-24 has been released by the , University of Mumbai. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2023-24 University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new University of Mumbai syllabus to prepare for their annual exam properly.

The detailed University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Syllabus for 2023-24 is below.

CBCGSS (R-2016) [2018 - current]
CBSGS (60:40 or 75:25) [2013 - 2017]
Old [upto 2012]

University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Revised Syllabus

University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) and their Unit wise marks distribution

University of Mumbai Semester 6 (TYBcom) Financial Accounting(Financial Accounting and Auditing 9) Course Structure 2023-24 With Marking Scheme

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Syllabus

100 Amalgamation, Absorption and External Reconstruction (Excluding Intercompany Holdings)
  • Amalgamation  
    • Meaning of Amalgamation
    • Objectives of Amalgamation
    • Advantages of Amalgamation
    • Disadvantages of Amalgamation
    • Purchase Consideration  
    • Types of Amalgamation  
    • Methods of Calculation of Purchase Consideration  
  • Absorption  
  • External Reconstruction  
  • Computation and Treatment of Exchange Rate Differences  
200 Accounting of Transactions of Foreign Currency
  • Accounting of Transactions of Foreign Currency  
    • Purchase of Goods in Foreign Currency  
    • Account for Foreign Currency Transactions  
    • Purchase of Fixed Assets in Foreign Currency  
    • Foreign Currency Loan  
    • Foreign Exchange Accounting  
  • Accounting of Transactions of Foreign Currency Problems  
  • Statement of Affairs and Deficiency Account Problems  
300 Liquidation of Companies
  • Liquidation of Companies  
    • Types of Liquidation  
    • Consequences of Liquidation  
  • Preferential Payments  
  • Over-riding Preferential Payments  
  • Preparation of Statement of Affairs  
  • Direction for Filing Statement of Affairs  
  • Deficiency Account  
  • Liquidator'S Final Statement of Account  
    • Liquidator Remuneration
    • Order of Payment
    • Fully Paid-up Shares
    • Partly Paid-up Shares
    • Interesat on Debentures
    • Preference Dividend
    • Liability of Fully Secured Creditors
    • Liability of Partly Secured Creditors
    • Preferential Creditors
400 Underwriting of Shares and Debentures
  • Underwriting of Shares and Debentures  
    • Meaning of Underwriting 
    • Underwriting Commission
    • Provision of Underwriting Commission as per Companies Act , 2013
    • Sub-Underwriter
    • Broker in Underwriting
    • Types/Forms of Underwriting 
    • Syndicate Underwriting
    • Firm Underwriting
  • Abatement Clause,Marked,Unmarked and Firm Underwriting Application,Liabilikty of the Underwriters in Respect of Underwriting Contract  
    • Abatement Clause
    • Marked and Unmarked Applications
    • Firm Underwriting Application
    • Libility of the Underwriters in respect of Underwriting Contract
    • Accounting Treatment relating to Underwriting of Shares / Debentures
  • Underwriting of Shares and Debentures Problems  
500 Accounting for Limited Liability Partnership
  • Limited Liability Partnership  
    • The Concept of Limited Liability Prtnership
    • Nature of LLP
    • Advantages of LLP
    • Incorporation of LLP
    • LLP v/s Partnership 
    • LLP v/s Company
    • Financial Disclosure by LLP
  • Conversion of Partnership Firm into Llp  
    • Conversion of Existing Firms to LLP
    • Partners and Designated Partners Under LLP
    • Liability of LLP and Partners
    • Assignments and Transfer of Partnership Rights
    • Contribution
    • Winding -up and Dissolution of LLP
  • Final Accounts  
    • Financial Statements 
    • Accounting System
    • Rule 24 of LLP Rule,2009 
  • Limited Liability Partnership Problems  
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