Can you provide me the syllabus of Third Year B Com Program offered by University of Mumbai as my exams are nearby and I need it for preparation of the exam?

The syllabus of Third Year B Com Program offered by University of Mumbai is as follows:

1 COMPANY ACCOUNTS
(Including provisions of Companies Act relevant to the specific sub topics)

1.1 Shares (Objectives, Accounting, Presentation, Disclosure)
(i) Shares and share capital
(ii) Issue of shares- by different modes IPO, Private Placements, Preferential, Rights, ESO, SWEAT and ESCROW account
(iii) Issue of shares at par, premium and discount
(iv) Application for shares including minimum subscription, price band
(v) Allotment of shares including over and under subscription and calls in arrears/ received in advance
(vi) Issue of shares for cash including forfeiture and reissue of forfeited shares
(vii) Issue of shares for consideration other than cash
(viii) Capitalisation of reserves and issue of bonus shares

1.2 Debentures (Objectives, Accounting, Presentation, Disclosure}
(i) Issue of debentures at par, premium and discount
(ii) Issue of Debentures with consideration of Redemption
(iii) Issue of debentures for cash receivable in instalments or at a time
(iv) Issue of debentures for consideration other than cash

1.3 Redemption of Preference Shares
(i) Company Law / Legal Provisions for redemption
(ii) Sources of redemption including divisible profits and proceeds of fresh issue of shares
(iii) Premium on redemption from security premium and profits of company
(iv) Capital Redemption Reserve Account - creation and use

1.4 Redemption of Debentures (Including purchase or buy back of own debentures)
(i) By payment from sources including out of capital and/ or out of profits
(ii) Debenture redemption reserve and debenture redemption sinking fund excluding insurance policy
(iii) By conversion into new class of shares or debentures with options including at par, premium and discount
(iv) Purchase/ buy back of own debentures for immediate cancellation or holding including ex and cum interest for purchase/ sale price (excluding brokerage thereon)

1.5 Buy Back of Equity Shares
(i) Company Law/ Legal Provisions (including related restrictions, power, transfer to capital redemption reserve account and prohibitions)
(ii) Compliance of conditions including sources, maximum limits and debt equity ratio

1.6 Preparation of Final Accounts of Companies
(i) Relevant provisions of Companies Act related Final Account (excluding cash flow statement)
(ii) Preparation of profit and loss a/c and balance sheet as per revised schedule
VI of - Companies act 1956
(iii) AS 1 in relation to final accounts of companies (disclosure of accounting policies)


Syllabus Third Year B Com Program University of Mumbai

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