Financial Accounting TYBMS Sem 5 Vipul Prakashan

• Publisher : Vipul Prakashan
• Author: H. V. Kishnadwala
• Edition: 2024
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  Financial Accounting Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BMS (Bachelor of Management Studies) 2nd Year semester 5 published by Vipul Prakashan. The knowledge gained through the study of this subject will be useful to the students of all through their in Management professional lives.

  Syllabus

   1. Preparation of Final Accounts of Companies

  Relevant Provisions of Companies Act related to Preparation of Final Account (excluding Cash Flow Statement)
  Preparation of Financial Statements as per Companies Act (excluding Cash Flow Statement)
  AS 1 in relation to Final Accounts of Companies (Disclosure of Accounting Policies)

  2. Underwriting of Shares and Debentures
  Introduction, Underwriting, Underwriting Commission
  Provision of Companies Act with respect to Payment of underwriting commission
  Underwriters, Sub-Underwriters, Brokers and Manager to issues
  Types of underwriting, Abatement Clause
  Marked, Unmarked and Firm-underwriting applications
  Liability of the underwriters in respect of underwriting contract
  Practical Problems

  3. Accounting of Transactions of Foreign Currency
  In relation to purchase and sale of goods, services and assets, loan and credit transactions
  Computation and treatment of exchange rate differences

  4. Investment Accounting (w.r.t. Accounting Standard – 13)
  For Shares (Variable Income Bearing Securities)
  For Debentures / Preference Shares (Fixed Income Bearing Securities)
  Accounting for Transactions of Purchase and Sale of Investments with Ex and Cum Interest Prices and Finding Cost of Investment Sold and Carrying Cost as per Weighted Average Method (Excluding Brokerage)
  Columnar Format for Investment Account

  5. Ethical Behaviour and Implications For Accountants
  Introduction, Meaning of Ethical Behaviour
  Financial Reports – Link Between Law, Corporate Governance, Corporate Social Responsibility and Ethics
  Need of Ethical Behaviour in Accounting Profession
  Implications of Ethical Values for the Principles versus Rule based Approaches to Accounting Standards
  The Principal based Approach and Ethics
  The Accounting Standard Setting Process and Ethics
  The IFAC Code of Ethics for Professional Accountants
  Cotents of Research Report in Ethical Practices
  Implications of Unethical Behaviour for Financial Reports
  Company Codes of Ethics
  The Increasing Role of Whistle – Blowing