{"id":2669,"date":"2021-05-26T15:51:51","date_gmt":"2021-05-26T10:21:51","guid":{"rendered":"https:\/\/scholarsclasses.com\/blog\/?p=2669"},"modified":"2025-10-06T20:14:10","modified_gmt":"2025-10-06T14:44:10","slug":"tybcom-sem-5-financial-accounting","status":"publish","type":"post","link":"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/","title":{"rendered":"TYBCOM SEM 5 Financial Accounting Syllabus And Important Chapters"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ee3db733881\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ee3db733881\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#TYBCOM_SEM_5_Financial_Accounting\" >TYBCOM SEM 5 Financial Accounting<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Chapter_1_Preparation_of_Final_Accounts_of_Companies\" >Chapter 1: Preparation of Final Accounts of Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Chapter_2_Internal_Reconstruction\" >Chapter 2: Internal Reconstruction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Chapter_3_Buy_Back_of_Shares\" >Chapter 3: Buy Back of Shares<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Chapter_4_Investment_Accounting_wrt_Accounting_Standard-_13\" >Chapter 4: Investment Accounting (w.r.t. Accounting Standard- 13)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Chapter_5_Ethical_Behavior_and_Implications_for_Accountants\" >Chapter 5: Ethical Behavior and Implications for Accountants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#TYBCOM_SEM_5_Financial_Accounting-2\" >TYBCOM SEM 5 Financial Accounting<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-text-align-center\"><span class=\"ez-toc-section\" id=\"TYBCOM_SEM_5_Financial_Accounting\"><\/span>TYBCOM SEM 5 Financial Accounting <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In this <a href=\"https:\/\/youtu.be\/3FzsVmzv8Ek\" data-type=\"link\" data-id=\"https:\/\/youtu.be\/3FzsVmzv8Ek\" target=\"_blank\" rel=\"noopener\">video<\/a>, you will get to know about the following information. <\/p>\n\n\n\n<p>1. <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/old.mu.ac.in\/wp-content\/uploads\/2016\/06\/4.48-B.Com_Semester_V_and_VI_Syllabus_to_be_implememnted_2018_2019.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">Syllabus<\/a> of Financial Accounting<br>2. Paper Pattern <br>3. Strategy to score 90+ Marks.<br>4. Weekly study schedule<br>5. Important Chapters<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"823\" height=\"827\" data-src=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus.png\" alt=\"TYBCOM SEM 5 Financial Accounting \" class=\"wp-image-2673 lazyload\" title=\"\" data-srcset=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus.png 823w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus-300x300.png 300w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus-150x150.png 150w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus-768x772.png 768w, https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/05\/TYBCOM-SEM-5-Financial-Accounting-Syllabus-80x80.png 80w\" data-sizes=\"(max-width: 823px) 100vw, 823px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 823px; --smush-placeholder-aspect-ratio: 823\/827;\" \/><figcaption class=\"wp-element-caption\">TYBCOM SEM 5 Financial Accounting<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_1_Preparation_of_Final_Accounts_of_Companies\"><\/span>Chapter 1: Preparation of Final Accounts of Companies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Relevant provisions of the Companies Act related to the preparation of Final Account (excluding cash flow statement)<\/li>\n\n\n\n<li>Preparation of financial statements as per the Companies Act. (excluding cash flow statement)<\/li>\n\n\n\n<li>AS 1 about final accounts of companies (disclosure of accounting policies)<\/li>\n\n\n\n<li>Adjustments<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_2_Internal_Reconstruction\"><\/span>Chapter 2: Internal Reconstruction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Need for reconstruction and company law provisions<\/li>\n\n\n\n<li>Distinction between internal and external reconstructions.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_3_Buy_Back_of_Shares\"><\/span>Chapter 3: Buy Back of Shares<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Company Law \/ Legal provisions (including related restrictions, power, transfer to the capital redemption reserve account, and prohibitions)<\/li>\n\n\n\n<li>Compliance of conditions, including sources, maximum limits, and debt-equity ratio.<\/li>\n\n\n\n<li>Cancellation of Shares Bought back (Excluding Buy Back of minority shareholding)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_4_Investment_Accounting_wrt_Accounting_Standard-_13\"><\/span>Chapter 4: Investment Accounting (w.r.t. Accounting Standard- 13)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For shares (variable income-bearing securities)<\/li>\n\n\n\n<li>For debentures\/Preference shares (fixed income-bearing securities)<\/li>\n\n\n\n<li>Accounting for transactions of purchase and sale of investments with ex and cum interest prices and finding the cost of investment sold and carrying cost as per the weighted average method (Excl. brokerage).<\/li>\n\n\n\n<li>Columnar format for an investment account.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_5_Ethical_Behavior_and_Implications_for_Accountants\"><\/span>Chapter 5: Ethical Behavior and Implications for Accountants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Introduction, Meaning of ethical behavior<\/li>\n\n\n\n<li>Financial Reports \u2013 What is the link between law, corporate governance, corporate social responsibility, and ethics?<\/li>\n\n\n\n<li>What does the accounting profession mean by ethical behavior?<\/li>\n\n\n\n<li>Implications of Ethical Values for the Principles versus rule-based approaches to accounting Standards<\/li>\n\n\n\n<li>The principle-based approach and ethics<\/li>\n\n\n\n<li>The accounting standard-setting process and ethics<\/li>\n\n\n\n<li>The IFAC Code of Ethics for Professional Accountants<\/li>\n\n\n\n<li>Ethics in the accounting work environment \u2013 A research report<\/li>\n\n\n\n<li>Implications of unethical behavior for financial reports<\/li>\n\n\n\n<li>Company Codes of Ethics<\/li>\n\n\n\n<li>The increasing role of Whistle\u2013Blowing<\/li>\n\n\n\n<li>Why should students learn ethics?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><span class=\"ez-toc-section\" id=\"TYBCOM_SEM_5_Financial_Accounting-2\"><\/span>TYBCOM SEM 5 Financial Accounting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-50e4f7e4-5105-4036-b370-d9c7e4338460\" href=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/01\/4.48-B.Com_Semester_V_and_VI_Syllabus_to_be_implememnted_2018_2019.pdf\">4.48-B.Com_Semester_V_and_VI_Syllabus_to_be_implememnted_2018_2019<\/a><a href=\"https:\/\/scholarsclasses.com\/blog\/wp-content\/uploads\/2021\/01\/4.48-B.Com_Semester_V_and_VI_Syllabus_to_be_implememnted_2018_2019.pdf\" class=\"wp-block-file__button wp-element-button\" aria-describedby=\"wp-block-file--media-50e4f7e4-5105-4036-b370-d9c7e4338460\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":2672,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2],"tags":[1378],"class_list":["post-2669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bcom","tag-tybcom-sem-5-financial-accounting-syllabus"],"_links":{"self":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/2669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/comments?post=2669"}],"version-history":[{"count":19,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/2669\/revisions"}],"predecessor-version":[{"id":38789,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/2669\/revisions\/38789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/media\/2672"}],"wp:attachment":[{"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/media?parent=2669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/categories?post=2669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/tags?post=2669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}