TYBCOM SEM 5 Financial Accounting Syllabus | As Per NEP 2026-27

TYBCOM SEM 5 Financial Accounting

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

1. Syllabus of Financial Accounting
2. Paper Pattern
3. Strategy to score 95+ Marks.
5. Important Chapters

Module 1: Internal Reconstruction

• 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.

Module 2: AS – 14 – Amalgamation, Absorption & External Reconstruction (excluding intercompany holdings)

• Types of amalgamation – merger and purchase
• Accounting for amalgamation – Pooling of interest method and purchase method
• Computation of Purchase Consideration and treatment under purchase method only
• Amalgamation post balance sheet date
• Disclosure requirement of AS 14

Module 3: Investment Accounting (w.r.t. Accounting Standard- 13)

• Forms and Classification of Investments
• How to Compute the Cost of Investments: Current Investments, Long-term Investments, Investment Properties
• Disposal of Investments
• Reclassification of Investments
• Disclosure Requirements as per AS 13

Module 4: Buy Back of Shares

• Company Law / Legal provisions (Sec 68 and Sec 70 Companies Act 2013 (including related restrictions, power, transfer to 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)

TYBCOM SEM 5 Financial Accounting