TYBCOM Syllabus Mumbai University 2026-27 Free PDF

TYBCOM Syllabus Mumbai University

TYBCOM SEM 5 Subjects

• Financial Accounting and Auditing V (Mandatory) (Learn chapters from our video playlist)
• Commerce V (Mandatory)
• Business Economics V (Mandatory)
• IKS in Accounting and Taxation (Mandatory)
• Direct and Indirect Taxation I (Electives)
• Cost Accounting I (VSC)
• Minor
• Community Engagement Project

TYBCOM SEM 5 Financial Accounting Syllabus

Module 1: Internal Reconstruction

• Need for reconstruction and company law provisions
• Distinction between internal and external reconstructions.
• Methods including alteration of share capital, variation of shareholder rights, sub division, consolidation, surrender and reissue / cancellation, reduction of share capital, conversion of stock into shares and vice versa with relevant legal provisions of Companies Act 2013 and accounting treatment for same.

Module 2: AS – 14 – Amalgamation, Absorption & External Reconstruction

• 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 Direct and Indirect Taxation – I Syllabus

Module 1: Basic Concepts and Salaries

• Introduction to Income Tax Act 2025 including the rationale, basic framework and key highlights
• Major Definitions – assessee, person, income, tax year, total income
• Basis of charge – Section 4, 5, 6, 7, and 9 read with Schedule I
• Incomes not included in total income – Schedules I to VIII
• Income from Salary – Section 15, 16 and 19

Module 2: Income from House Property and Capital Gains

• Income from house property – Section 20
• Determination of annual value including arrears and unrealized – Section 21 and 23
• Deductions from income from house property – Section 22
• Property owned by co-owners and Interpretation – Section 24 and 25
• Capital Gains – Section 67
• Transactions not regarded as transfer – Section 70
• Withdrawal of exemption in certain cases – Section 71
• Mode of computation of capital gains – Section 72
• Cost and special provisions with respect to depreciable assets – Section 73 to 75
• Special provision for full value of consideration in certain cases – Section 78
• Advance money and profit on sale of property used for residence – Section 81 and 82
• Compulsory acquisition of lands, extension of time and meaning of certain terms – Section 84, 89, and 90

Module 3: Profits and Gains of Business or Profession and Income from Other Sources

• Income under the head “Profits and gains of business or profession” and manner of computing – Section 26 to 27
• Rent, rates, taxes, repairs and insurance – Section 28
• Deductions related to employee welfare, on certain premium, for bad debt and provision for bad and doubtful debt – Section 29 to 31
• Deduction for depreciation and other deductions – Section 32 and 33
• General conditions for allowable deductions – Section 34
• Special circumstances – amounts not deductible, expenses or payments not deductible – Section 35 and 36
• Certain deductions allowed on actual payment basis – Section 37
• Written down value of depreciation assets and interpretation – Section 41 and 66
• Income from other sources – Section 92
• Deductions, amounts not deductible and others – Section 93 to 95

Module 4: Deductions, Rebates, Reliefs and Total Income Computation

• General deductions – Section 122
• Deductions in respect of certain payments – Section 123, 124, 126, 127, 129, 130, and 132
• Deductions in respect of other incomes and other deductions – Section 153 and 154
• Rebate to be allowed in computing income-tax – Section 155
• Rebate of income-tax in case of certain individuals – Section 156
• Relief when salary, etc., is paid in arrears or in advance – Section 157
• Relief from taxation in income from retirement benefit account maintained in a notified country Section 158
• New Tax Regime for individuals – Section 202

TYBCOM SEM 6 Subjects

• Financial Accounting and Auditing VI (Mandatory)
• Commerce V (Mandatory)
• Business Economics VI (Mandatory)
• Cost Accounting II (Mandatory)
• Direct and Indirect Taxation II – GST (Electives)
• Minor
• OJT (On-the-Job Training)

Old Question Papers of Mumbai University TYBCOM SEM 5

• TYBCOM SEM 5 – April 2023 (ATKT)
• TYBCOM SEM 5 – Nov 2022
• TYBCOM SEM 5 – Nov 2023
• TYBCOM SEM 5 – April 2019 (ATKT)
• TYBCOM SEM 5 – Nov 2019
• TYBCOM SEM 5 – Nov 2018

Old Question Papers of Mumbai University TYBCOM SEM 6

• TYBCOM SEM 6 – April 2019
• TYBCOM SEM 6 – Oct 2019
• TYBCOM SEM 6 – Dec 2022
• TYBCOM SEM 6 – April 2023

Following is a list of the TYBCOM Syllabus.

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