FYBCOM Syllabus – Mumbai University 2024-25 | Download Free Pdf

FYBCOM Syllabus

FYBCOM – Mandatory Subjects (Compulsory)

1. Accountancy & Financial management
2. Introduction to Business
3. Basic Tools in Economics

VSC, SEC:(VSEC)

• Vocational Skills in Accounting – I
• Vocational Skills in Accounting – II
• Business Etiquette & Corporate Grooming
• Negotiation Skills
• Fundamentals of Start-ups
• Commercial Mathematics
• Introduction to Environment
• Foundation of Behavioral Skills

Open Electives

• Introduction to Basic Statistics – I
• Quantitative Techniques
• Marketing Mix – I
• Introduction to Export Management
• IT Fundamentals of Computers

Ability Enhancement Courses (AEC)

• Business Communication Skills – I

Indian Knowledge System Series (IKS)
Introduction to Cultural Activities

Accountancy & Financial Management – I

• Chapter 1: Introduction to Accounting Concepts and Accounting Standards
  • Accounting Concepts and Conventions
  • Meaning and Classification – Capital, Revenue: Expenditure and Receipts, Profit and Loss
  • Accounting Standard (AS) and Ind-AS and IFRS – An Introduction, Concepts and Benefits
  • AS-1: Disclosure of Accounting Policies
  • AS-2: Valuation of Inventories
  • AS-9: Revenue Recognition
  • Inventory Valuation and Experiential Learning – Physical Stock Taking Activity and Recording
  • Practical Problems on Preparation of Stock Ledger Account using First in First Out (FIFO Method) and Weighted Average Cost Method
  • Short Practical Problems on Valuation of Inventory as per AS 2
    
• Chapter 2. Final Accounts of Manufacturing Concern
  • Introduction and Meaning
  • Final Accounts of Manufacturing Concern (Proprietary Firm)
  • Closing and Adjustment Entries in Final Accounts of Manufacturing Concern
  • Preparation of Trading Account, Manufacturing Account, Profit and Loss Account, and Balance Sheet

(Note: For the Semester Examination not more than 5 adjustments are to be asked in one practical problem.)

• FYBCOM Books PDF (Idol Students) – Download
• SYBCOM Books PDF (Regular and Idol Students) – Download
• TYBCOM Books PDF (Regular and Idol Students) – Download

Commerce I
(Introduction to Business)

• Unit 1: Business and Business Environment
  • Business
  • Business Environment
    
• Unit 2: Project Planning and Business Strategies
  • Project Planning
  • Business Strategy

FYBCOM Lectures – Link

Basic Tools in Economics

• Module – I: Introduction to Basic Tools
  • Variables: Meaning, Types, Importance and Use
  • Ceteris Paribus: Meaning, Significance and Use
  • Function: Meaning, Types, Importance and Use
  • Equations: Meaning, Types, Significance and Use
  • Identities: Meaning, Types, Importance and Use
    
• Module – II: Graphs and Tables
  • Graphs and Diagrams: Meaning, Types, Features, Importance and Use
  • Lines and Curves: Meaning, Types, Importance and Use
  • Slope: Meaning, Types, Importance and Use
  • Tables and Schedules: Meaning of a Table, Characteristics of a Table, Use or Importance of Tables

Vocational Skills in Accounting – I

• Module – 1:
  • Meaning and Concept of “Person” under Income Tax Law, GST Law, Udyam
  • Application and Registration Procedure of Digital Signature.
  • PAN & TAN Application for Business Under The Income Tax Act, 1961.
  • Business Registration under UDYAM / UDYOG AADHAR.
  • Business Registration under Goods and Service Tax Laws.
    
• Module – 2:
  • Registration of Business Under The Maharashtra State Tax on Professions, Trades, Callings and Employments Acts, 1975.
  • Business Registration under The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
  • Business Registration under The Employees’ State Insurance Act, 1948.

Note: The above modules will cover the applicability and registration of individuals and partnership firms.

Vocational Skills in Accounting – II

• Module 1:
  • Registration Procedure as Required under The Food Safety and Standards Act, 2006
  • Registration Procedure of Importer Exporter Code under The Foreign Trade (Development and Regulation) Act, 1992
  • Registration Procedure of Partnership Firms under The Partnership Act, 1932
    
• Module 2:
  • Registration Procedure of Limited Liability Partnership under The Limited Liability Partnership Act, 2008
  • Registration Procedure of Companies under The Companies Act, 2013 (Private Limited Companies only)
  • Meaning and Concepts of Business Start-ups and UNICORNS
  • Department for Promotion of Industry and Internal Trade (DPIIT) – Start-up Recognition – G.S.R. Notification 127(E)

Vocational Skills in Accounting – II

• Business Communication – I
• Foundation Course – I

You can download the FYBCOM Syllabus from the below link