TYBCOM SEM 5 Financial Accounting Syllabus And Important Chapters

by Admin · May 26, 2021

Table of Contents

TYBCOM SEM 5 Financial Accounting

I will upload questions on all practical topics of TYBCOM 2024-25.

In this video, you will get to know about the following information.

1. Syllabus of Financial Accounting
2. Paper Pattern
3. Strategy to score 90+ Marks.
4. Weekly study schedule
5. Important Chapters

Stock Level	Labour Cost
Overheads	Material Cost
Gantt Task Bonus Plan	Labour Variances – Standard Costing
Rowan Premium Plan	Standard Costing – Material Variance

Relevant provisions of the Companies Act related to the preparation of Final Account (excluding cash flow statement)
Preparation of financial statements as per the Companies Act. (excluding cash flow statement)
AS 1 about final accounts of companies (disclosure of accounting policies)
Adjustments

Need for reconstruction and company law provisions
Distinction between internal and external reconstructions.
Methods include alteration of share capital, variation of shareholder rights, sub-division, consolidation, surrender, reissue/cancellation, reduction of share capital with relevant legal provisions, and accounting treatment.

Company Law / Legal provisions (including related restrictions, power, transfer to the capital redemption reserve account, and prohibitions)
Compliance of conditions including sources, maximum limits, and debt-equity ratio.
Cancellation of Shares Bought back (Excluding Buy Back of minority shareholding)

For shares (variable income-bearing securities)
For debentures/Preference. shares (fixed income bearing securities)
Accounting for transactions of purchase and sale of investments with ex and cum interest prices and finding cost of investment sold and carrying cost as per weighted average method (Excl. brokerage).
Columnar format for an investment account.

Introduction, Meaning of ethical behavior
Financial Reports – What is the link between law, corporate governance, corporate social responsibility, and ethics?
What does the accounting profession mean by ethical behavior?
Implications of Ethical Values for the Principles versus rule-based approaches to accounting Standards
The principal-based approach and ethics
The accounting standard-setting process and ethics
The IFAC Code of Ethics for Professional Accountants
Ethics in the accounting work environment – A research report
Implications of unethical behavior for financial reports
Company Codes of Ethics
The increasing role of whistle – Blowing
Why should students learn ethics?

TYBCOM SEM 5 Financial Accounting