Accounting and Auditing Financial Accounting (2 Credits)TYBcom Sem 5 Manan | NEP 2020

• Publisher : Manan Prakashan
• Author: Ainapure
• Edition: 2026-27
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  Accounting and Auditing Financial Accounting (2 Credits) TYB.Com Sem 5 Manan Prakashan Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for B.Com (Bachelor of Commerce) 3rd Year semester 5 published by Manan Prakashan

  Syllabus

   1. Internal Reconstruction 15 Hours

  ♦ Need for Reconstruction and Company Law Provisions

  ♦ Distinction Between Internal and External Reconstructions

  ♦ Methods including Alteration of Share Capital, Variation of Shareholder Rights, Sub Division, Consolidation, Surrender and Reissue / Cancellation, Reduction of Share Capital, Conversion of Stock into Shares and Vice Versa with Relevant Legal Provisions of Companies Act 2013 and Accounting Treatment for Same.

  2. AS-14 : Amalgamation, Absorption and External Reconstruction (Excluding Intercompany Holdings) 15 Hours

  ♦ Types of Amalgamation – Merger and Purchase

  ♦ Accounting for Amalgamation – Pooling of Interest Method and Purchase Method

  ♦ Computation of Purchase Consideration and Treatment Under Purchase Method Only

  ♦ Amalgamation Post Balance Sheet Date

  ♦ Disclosure Requirement of AS 14