University of Mumbai
Revised Syllabus and
Question Paper Pattern of
Courses of B.Com. Programme
at
S.Y.B.Com.
Semester III and IV
Accountancy and Financial Management Paper-III
Accountancy and Financial Management Paper-IV
Under Credit, Grading and Semester System
With Effect from Academic Year 2013-2014
Board of Studies-in-Accountancy, University of Mumbai
Revised Syllabus and Question Paper Pattern of Courses of
B.Com. Programme at S.Y.B.Com. Semester III
with Effect from the Academic Year 2013-2014
Semester III
Accountancy and Financial Management Paper-III
Modules at a Glance
Sr.
No.
Modules
No. of
Lectures
Partnership Final Accounts based on Adjustment of Admission
or Retirement / Death of a Partner during the Year
18
Piecemeal Distribution of Cash
14
Amalgamation of Firms
14
Accounting with the Use of Accounting Software
14
Total
60
Sr. No.
Modules / Units
Partnership Final Accounts based on Adjustment of Admission or Retirement
/ Death of a Partner during the Year
Simple final accounts questions to demonstrate the effect on final
Accounts when a partner is admitted during the year or when partner
Retires / dies during the year
Allocation of gross profit prior to and after admission / retirement / death when
stock on the date of admission / retirement is not given and apportionment of other
expenses based on time / Sales/other given basis
Ascertainment of gross profit prior to and after admission/retirement / death when
stock on the date of admission / retirement is given and apportionment of other
expenses based on time / Sales / other given basis
Excluding Questions where admission / retirement / death takes place in the same
year
Piecemeal Distribution of Cash
Excess Capital Method only
Asset taken over by a partner
Treatment of past profits or past losses in the Balance sheet
Contingent liabilities / Realization expenses/amount kept aside for expenses and
adjustment of actual
Treatment of secured liabilities
Treatment of preferential liabilities like Govt. dues / labour dues etc
Excluding: Insolvency of partner and Maximum Loss Method
Amalgamation of Firms
Realization method only
Calculation of purchase consideration
Journal/ledger accounts of old firms
Preparing Balance sheet of new firm
Adjustment of goodwill in the new firm
Realignment of capitals in the new firm by current accounts / cash or a
combination thereof
Excluding
Common transactions between the amalgamating firms
Accounting with the Use of Accounting Software
*Cost Centre, Cost Categories
*Inventory- Creation of groups, Creation of stocks, Stock Categories
* Inventory vouchers-Stock Journal, Manufacturing Journal, Godown
Management, Batch wise Management
Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Q-2
Q-2
Q-3
Q-3
Q-4
Q-4
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Objective Questions*
(*Multiple choice / True or False / Match the columns / fill in the blanks)
OR
Theory questions*
(*Short notes / short questions)
15 Marks
15 Marks
15 Marks
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of
08 and 07 marks.
Revised Syllabus and Question Paper Pattern of Courses of
B.Com. Programme at S.Y.B.Com. Semester IV
with Effect from the Academic Year 2013-2014
Semester IV
Accountancy and Financial Management Paper-IV
Modules at a Glance
Sr.
No.
Modules
No. of
Lectures
Fire Insurance Claims
15
Redemption of Preference Shares
15
Redemption of Debentures
15
Accounting with the Use of Accounting Software
15
Total
60
Sr. No.
Modules / Units
1
Fire Insurance Claims
Computation of loss of stock by fire
Ascertainment of claim as per the insurance policy
Excluding loss of profit and consequential loss
2
Redemption of Preference Shares
Company Law / Legal Provisions for redemption of preference shares in
Companies Act
Sources of redemption including divisible profits and proceeds of fresh issue of
shares
Premium on redemption from security premium and profits of company
Capital Redemption Reserve Account - creation and use
3
Redemption of Debentures
Redemption of debentures by payment from sources including out of capital and /
or out of profits.
Debenture redemption reserve and debenture redemption sinking fund excluding
insurance policy.
Redemption of debentures by conversion into new class of shares or debentures
with options- including at par, premium and discount.
4
Accounting with the Use of Accounting Software
Advance accounting and Inventory Vouchers: Purchase and Sales Order,
Reorder, Delivery Notes,
Budgeting and Controls,
Invoice-Product Invoice and Service Invoice
Shortcut Keys: Special key Combination, Special Functional key Combination
Management Information System (MIS)
Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Q-2
Q-2
Q-3
Q-3
Q-4
Q-4
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Full Length Practical Question
OR
Full Length Practical Question
15 Marks
Objective Questions*
(*Multiple choice / True or False / Match the columns / fill in the blanks)
OR
Theory questions*
(*Short notes / short questions)
15 Marks
15 Marks
15 Marks
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of
08 and 07 marks.
Reference Books
Sr.
Title of the
Author/s
Publisher
No.
Reference Book
Introduction to Accountancy
T.S. Grewal
S. Chand and Co. (P) Ltd., New Delhi
Advanced Accounts
Shukla and Grewal
S. Chand and Co. (P) Ltd., New Delhi
Advanced accountancy
R.L. Gupta and
S. Chand and Co. (P) Ltd., New Delhi
M. Radhaswamy
4
Modern Accountancy
Mukerjee and Hanif
Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
Financial Accountancy
Lesile ChandWichk
Pretice Hall of India Adin Bakley (P)
Ltd.
Financial Accounting for
Management Texts and
Cases
Dr. Dinesh D. Harsalekar
Multi-Tech. Publishing Co. Ltd.,
Mumbai
Financial Accounting
P.C.Tulsian
Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
Accounting Principles
R.N. Anthony and J.S.
Reece
Richard Irwin Inc.
Financial Accounting
J.R. Monga, Girish Ahuja Mayur Paper Back
and Ashok Shehgal
10
Advanced Accounts
M.C. Shukla, T.S.Grewal
and Gupta
11
Compendium of Statement
and Standard Of Accounting
12
Indian Accounting Standard
Ashish Bhattacharya
Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
13
Financial Accounting
Williams
Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
14
Indian Accounting Standards
and US GAAP
Dolphy Desouza
Snow White Publications Ltd.
15
Company Accounting
Standards
Shrinivasan Anand
Taxman
S. Chand and Co. (P) Ltd., New Delhi
Institute of Chartered Accountants of
India, New Delhi
