{"id":2669,"date":"2021-05-26T15:51:51","date_gmt":"2021-05-26T10:21:51","guid":{"rendered":"https:\/\/scholarsclasses.com\/blog\/?p=2669"},"modified":"2026-06-21T13:25:56","modified_gmt":"2026-06-21T07:55:56","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 | As Per NEP 2026-27"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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-6a3feb3f13706\" 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-6a3feb3f13706\"  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\/#Module_1_Internal_Reconstruction\" >Module 1: Internal Reconstruction<\/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\/#Module_2_AS_%E2%80%93_14_%E2%80%93_Amalgamation_Absorption_External_Reconstruction_excluding_intercompany_holdings\" >Module 2: AS \u2013 14 &#8211; Amalgamation, Absorption &amp; External Reconstruction (excluding intercompany holdings)<\/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\/#Module_3_Investment_Accounting_wrt_Accounting_Standard-_13\" >Module 3: 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-5\" href=\"https:\/\/scholarsclasses.com\/blog\/tybcom-sem-5-financial-accounting\/#Module_4_Buy_Back_of_Shares\" >Module 4: 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-6\" 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 class=\"wp-block-paragraph\">In this <a href=\"https:\/\/youtu.be\/ME5fYnLXcmI\" data-type=\"link\" data-id=\"https:\/\/youtu.be\/ME5fYnLXcmI\" target=\"_blank\" rel=\"noopener\">video<\/a>, you will get to know about the following information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Syllabus of Financial Accounting<br>2. Paper Pattern <br>3. Strategy to score 95+ Marks.<br>5. Important Chapters<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Module_1_Internal_Reconstruction\"><\/span>Module 1: 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=\"Module_2_AS_%E2%80%93_14_%E2%80%93_Amalgamation_Absorption_External_Reconstruction_excluding_intercompany_holdings\"><\/span>Module 2: AS \u2013 14 &#8211; Amalgamation, Absorption &amp; External Reconstruction (excluding intercompany holdings)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Types of amalgamation \u2013 merger and purchase<\/li>\n\n\n\n<li>Accounting for amalgamation \u2013 Pooling of interest method and purchase method<\/li>\n\n\n\n<li>Computation of Purchase Consideration and treatment under purchase method only<\/li>\n\n\n\n<li>Amalgamation post balance sheet date<\/li>\n\n\n\n<li>Disclosure requirement of AS 14<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class=\"video-container\"><iframe title=\"TYBCOM Sem 5 Financial Accounting Syllabus | Mumbai University | As Per NEP 2026-27\" width=\"500\" height=\"281\" data-src=\"https:\/\/www.youtube.com\/embed\/ME5fYnLXcmI?feature=oembed&#038;wmode=opaque\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" data-load-mode=\"1\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Module_3_Investment_Accounting_wrt_Accounting_Standard-_13\"><\/span>Module 3: 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>Forms and Classification of Investments<\/li>\n\n\n\n<li>How to Compute the Cost of Investments: Current Investments, Long-term Investments, Investment Properties<\/li>\n\n\n\n<li>Disposal of Investments<\/li>\n\n\n\n<li>Reclassification of Investments<\/li>\n\n\n\n<li>Disclosure Requirements as per AS 13<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Module_4_Buy_Back_of_Shares\"><\/span>Module 4: 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 (Sec 68 and Sec 70 Companies Act 2013 (including related restrictions, power, transfer to 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 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":{"footnotes":""},"categories":[7],"tags":[1378],"class_list":["post-2669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-degree-college","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":28,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/2669\/revisions"}],"predecessor-version":[{"id":42675,"href":"https:\/\/scholarsclasses.com\/blog\/wp-json\/wp\/v2\/posts\/2669\/revisions\/42675"}],"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}]}}