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

SYBCOM Syllabus Sem III

SYBCOM Notes – Download

Accountancy & Financial Management – III

Chapter 1: Partnership Final Accounts based on Adjustment of Admission or Retirement/Death of a Partner during the year

i) Simple final accounts questions to demonstrate the effect on final Accounts when a partner is admitted during the year or when the partner Retires/dies during the year.

ii) 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.

iii) 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.

Chapter 2: Piecemeal Distribution of Cash

i) Excess Capital Method only
ii) Asset taken over by a partner
iii) Treatment of past profits or past losses in the Balance sheet
iv) Contingent liabilities / Realization expenses/amount kept aside for expenses and adjustment of actual
v)Treatment of secured liabilities
vi)Treatment of preferential liabilities like Govt. dues/labour dues etc. Excluding: Insolvency of partner and Maximum Loss Method

Chapter 3: Amalgamation of Firms

i) Realization method only
ii) Calculation of purchase consideration
iii) Journal/ledger accounts of old firms
iv) Preparing the Balance sheet of the new firm
v) Adjustment of goodwill in the new firm
vi) Realignment of capital in the new firm by current accounts/cash or a combination thereof Excluding Common transactions between the amalgamating firms

Chapter 4: Conversion / Sale of a Partnership Firm into a Ltd. Company

(i) Realisation method only
(ii) Calculation of New Purchase consideration, Journal / Ledger Accounts of old firms. Preparing Balance sheet of new company

Financial Accounting and Auditing

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 Balance Sheet and Revenue statement
iii) Tools of analysis of Financial Statements (i) Trend analysis (ii) Comparative Statement (iii) Common Size Statement

Note : (i) Problems based on trend analysis (ii) Short Problems on Comparative and Common sized 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) Creditors Turnover
(Practical Question on Ratio Analysis)

Chapter 3: Working Capital Management : (Practical Questions)

A. Concept, Nature of Working Capital, Planning of Working Capital
B. Estimation / Projection of Working Capital Requirement in case of Trading and Manufacturing Organization
C. Operating Cycle

Chapter 4: Capital Budgeting

A. Introduction:
B. The classification of capital budgeting projects
C. Capital budgeting process
D. Capital budgeting techniques – Payback Period, Accounting Rate of Return, Net Present Value, The Profitability Index, Discounted Payback. (Excluding calculation of cash flow)

  • Business Law – I
  • Commerce – III 
  • Business Economics – III
  • Advertising – I
  • Foundation Course – III

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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SYBCOM Subjects
SYBCOM Syllabus
SYBCOM Syllabus
SYBCOM Syllabus
SYBCOM Subjects

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