SYBCOM Syllabus – Mumbai University SEM 3 & 4 Subjects Free pdf

SYBCOM Syllabus Sem III

SYBCOM Notes

Accountancy & Financial Management – III

Chapter 1: Ascertainment and Treatment of Profit Prior to Incorporation

a) Introduction to Pre and Post Incorporation
b) Basis of Apportionment Between Pre and Post Incorporation Period
c) Computation of Pre and Post Incorporation Profit / Loss
d) Treatment of Pre and Post Incorporation Profit / Loss

Chapter 2: Introduction to Company Accounts

a) Meaning of Company, Types of Company, Maintenance of Books of Accounts
b) List of Statutory Books to be maintained by Public Company under Companies Act 2013
c) Financial Statements of the Company (Sec. 129 of the Companies Act, 2013)
d) Schedule III of the Companies Act, 2013
e) Preparation of Profit and Loss Statement Part II of Schedule III
f) Preparation of Balance Sheet Part I of Schedule III
g) Preparation of Final Accounts of the Company

Accounting and Auditing – I (Management Accounting – I)

Chapter 1: Introduction to Management Accounting

A. Introduction to Management Accounting –
Meaning, Nature, Scope, Functions, Decision-Making Process, Financial Accounting V/s Management Accounting

B. Analysis and Interpretation of Financial Statements
i) Study of Balance sheet and Income statement / Revenue statements in a vertical form suitable for analysis
ii) Relationship between items in the Balance Sheet and the Revenue statement
iii) Tools of Analysis of Financial Statements
(a) Trend analysis
(b) Comparative Statement
(c) Common Size Statement

Note : (i) Problems based on trend analysis, (ii) Short Problems on Comparative and Common size statements

Chapter 2: Ratio Analysis and Interpretation

(Based on Vertical Form of Financial Statements) – Meaning, classification, Du Point Chart, advantages, and Limitations

A. Balance Sheet Ratios :
i) Current Ratio
ii) Liquid Ratio
iii) Stock Working Capital Ratio
iv) Proprietary Ratio
v) Debt-Equity Ratio
vi) Capital Gearing Ratio

B. Revenue Statement Ratio:
i) Gross Profit Ratio
ii) Expenses Ratio
iii) Operating Ratio
iv) Net Profit Ratio
v) Net Operating Profit Ratio
vi) Stock Turnover Ratio

C. Combined Ratio :
i) Return on capital employed (including long-term borrowings)
ii) Return on Proprietor’s Fund (Shareholders’ Fund and Preference Capital)
iii) Return on Equity Capital
iv) Dividend Payout Ratio
v) Debt Service Ratio
vi) Debtors Turnover
vii) Creditor’s Turnover

Microeconomics of Factor Pricing

Module 1 : Rent and Wages

• Introduction
• Demand and Supply of Land
• Meaning of Rent
• Determination of Rent for Industrial and Office Spaces
• Characteristics of Labour
• Demand for Labour
• Supply of Labour
• Equilibrium in Labour Market
• Wage Determination
• Wage and Productivity
• Efficiency Wage Theory
• Causes of Wage Differences
• Nominal and Real Wages
• Role of Technology and Skills in Wage Determination

Module 2 : Interest and Profit

• Definition of Interest
• Gross Interest and Net Interest
• Natural Interest and Market Rate of Interest
• Liquidity Preference Theory
• Modern Theory of Interest
• Meaning of Profit
• Gross Profit and Net Profit
• Normal Profit and Supernormal Profit
• Innovation Theory
• Risk Bearing Theory of Profit

Commerce – III – Principles and Functions

Module 1 : Introduction to Management

Unit – I : Introduction to Management
Management Concept, Nature, Functions of Management, Managerial Skills, Henry Fayol’s Principles of Management, Peter Drucker’s Dimensions of Management
Chanakya’s Principles of Management, 10 Key Management Lessons from Bhagavad Gita, Indian Ethos and Its Significance to Management

Unit – II : Planning and Controlling
Planning : Meaning, Steps in Planning Process, MBO – Concept and its Advantages, MBE – Concept and its Advantages, MIS –Concept and its Components
Controlling : Meaning, Steps in Control Process, Essentials of Good Control System, Techniques of Controlling

Module 2 : Organising and Directing

Unit – I : Organising
Features of Line, Line and Staff, Matrix and Virtual Organisation, Bases of Departmentation, Span of Management – Concept and Factors Influencing It
Delegation of Authority – Concept and Its Principles, Centralisation v/s Decentralisation

Unit – II : Directing
Managerial Communication : Functions, Barriers , Modern Tools Used by Managers for Communication, Motivation – Concept, Factors and its Importance
Leadership : Concept, Styles and Qualities of a Leader

Family Business Management

Module 1 : Family Business Management

Unit I : Family Business Management : An Introduction
Historical Evolution of Family Business, Characteristics of Family Business Management, Types of Family Business
Family Business : Importance and Challenges, Women in Family Business

Unit II : Strategic Planning and Family Business Theories and Models
Significance of Strategic Planning in Family Businesses, Family Business Life Cycle and Stages
Systems Theory in Family Business Management : The 3-Circle Model (Family, Business, Ownership), Strategic Regeneration Theory, Family Team Model

Module 2 : Governance in Family Business

Unit I : Governance in Family Business and Conflict Resolution
Role of Governance in Family Business, Impact of EQ and SQ on Family Business Management, Business Ethics and CSR
Types of Conflict in Family Businesses, Principles of Conflict Management in Family Businesses, Conflict Resolution Strategies

Unit II : Leadership in Family Business
Types of Succession Planning in Family Business, Techniques of Cultivating Leadership in a Family Business, Leadership Traits for Family Business Successors, Nature and Impact of Transformational Leadership in a Family Business
Financial Decision-making in Family Businesses, Profit-sharing Mechanisms for Family Businesses, Factors Influencing Family Business Succession

Vocational Skills in Accounting – V (Auditing)

Module 1 : Introduction to Auditing

Basics – Financial Statements, Users of Information, Definition of Auditing, Objectives of Auditing, Inherent Limitations of Audit, Difference Between Accounting and Auditing, Investigation and Auditing

Errors & Frauds – Definitions, Reasons and Circumstances, Types of Error, Types of Frauds, Risk of Fraud and Error in Audit, Auditors Duties and Responsibilities in Case of Fraud

Principles of Audit, Materiality, True and Fair View

Types of Audit – Meaning, Advantages, Disadvantages of Balance Sheet Audit, Interim Audit, Continuous Audit, Concurrent Audit and Annual Audit, Statutory Audit and Social Audit

Module 2 : Audit Planning, Procedures and Documentation

Audit Planning – Meaning, Objectives, Factors to be Considered, Sources of Obtaining Information, Discussion with Client, Overall Audit Approach

Audit Program – Meaning, Factors, Advantages and Disadvantages, Overcoming Disadvantages, Methods of Work, Instruction Before Commencing Work, Overall Audit Approach

Audit Working Papers – Meaning, Importance, Factors Determining Form and Contents, Main Functions / Importance, Features, Contents of Permanent Audit File, Temporary Audit File, Ownership, Custody, Access of other Parties to Audit Working Papers, Auditors Lien on Working Papers, Auditors Lien on Client’s Books.

Advertising – I

Module 1 : Introduction to Advertising and Key Aspects

Unit 1 : Fundamentals and Types of Advertising
Definition, Features, Scope of Advertising, Evolution of Advertising, Active Participants, Importance of Advertising to Consumer, Business and Nation
Classification of Advertising : Media, Target Audience, Rural, Political, Green, Advocacy Advertising

Unit II : Economic, Social and Ethical Aspects
Impact of Advertising on Consumer Demand and Pricing
Ethical and Social Issues of Advertising, Positive and Negative Influences of Advertising on Indian Culture

Module 2 : Advertising Agency and Brand Building

Unit 1 : Advertising Agency and Careers in Advertising
Definition, Features, Functions and Structure, Classification of Advertising Agencies
Careers in Advertising : Skills Required for Advertising Career, Various Career Options, Freelancing Careers

Unit II : Brand Building
Concepts of Branding, Process of Brand Building, Role of Advertising in Developing
Brand Image, Brand Equity, Brand Crises Management

Minor in Accounting – II (Financial Services and Capital Market – I)

Module 1 : Overview of Indian Financial Market

Introduction to Financial Market, Types of Market : Stock, Bond, Currency, Derivative, Commodity and Money Market : Meaning and Features
Importance, Functions and Global Size of Financial Market
Linkages in Financial Flow and Stakeholders in Indian and Global Financial Market
Indian Financial Market : Case Studies on Historical Returns from Equity and Bond Market
Policies Governing Indian Financial Market : Credit Policy, Fed Policy and Inflation Index

Module 2 : Capital Market : Primary

Segments of Capital Market : Primary and Secondary : Meaning, Features, Participants
Capital Market Instruments : Shares, Debentures / Bonds, Depository Receipts and Derivatives : Meaning and Features
Aspects of Primary Market : Public Issue, Right Issue, Bonus Issue, Composite Issue, Private Placement : Meaning, Issue Requirements and Steps
Intermediaries : Merchant Bankers, Underwriters, Bankers to Issue, Brokers to Issue, Debenture Trustee, Registrar to Issue, Portfolio Manager
SPAC : Special Purpose Acquisition Company : Meaning and Performance
Green Shoe Option : Meaning and Short Case Studies Involving Calculations of Number of Shares to be Purchased by Stabilizing Agents
Anchor Investments : Who, Why and Guidelines

Module 3 : Capital Market : Secondary

Introduction, Development and Organization of Stock Market in India : Case Studies and Historical Perspective
Demutualization of Stock Exchanges : Meaning and Process
Share Trading in Stock Market : Share Trading by Retail Investor, Algorithmic Trading, Basket Trading : Meaning and Features
Basics of Stock Market Indices : Stock Market Index, Computation of Index, and Calculation of Free Float Capitalization
Index Management : Concept of Rebalancing and Reconstitution
Risk Management in Secondary Market : Circuit Breakers, Trading and Settlement, Concept of Earmarking, Market Making System, Securities Lending Borrowing, Straight through Processing, Margin Trading (Calculation) and Short Selling
Emerging Markets : Gift City, Power Exchange, Energy Exchange and Social Stock Exchange

Module 4 : Money Market and Bond Market

Basics of Money Market : Conceptual Framework and Distinct Features
Distinction Between Primary and Secondary Markets
Money Market Institutions and Instruments, Calculation of Yield of Treasury Bills, Calculation of Effective Rate to Bank for Certificate of Deposits, Calculation of Interest Yield on Commercial Papers
Concept of MIBOR, LIBOR, Dirty Price and Clean Price
Day Count Convention : Concept and Calculation
Bond Market : History, Concept, Factors Influencing Bond Prices, Price to Yield Relationship, Yield Curve, Calculation of Yield Till Maturity
Types of Bond : Secured, Unsecured, Convertible / Non-Convertible, Zero Coupon Bonds, Callable and Puttable Bond and Junk Bonds
Risks in Bonds and Bond Strategies
Bond Market Ratings : S&P Global Ratings, Moody’s Investors Service Bond Ratings and Fitch Ratings : Overview and Characteristics

SYBCOM Textbooks pdf

SYBCOM Syllabus Sem IV

• Accountancy & Financial Management – IV
• Financial Accounting and Auditing – Auditing
• Business Law – II
• Commerce – IV
• Business Economics – IV
• Advertising – II

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