Subjects of TY B Com Mumbai University

Can you provide me the syllabus of TY (Third Year) B Com Program as offered by University of Mumbai as I want to check what all subjects are included in it?

[Rajkumar Agarwal]

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

Financial Accounting and Auditing Paper-V:
Financial Accounting

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 optionsincluding
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)

Syllabus of TY B Com Mumbai University