University of Mumbai, Maharashtra (Mumbai University), Accounting and Finance Semester 3, Financial Accounting (Special Accounting Areas) - III Syllabus

Financial Accounting (Special Accounting Areas) - III Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus
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Unit - 1 Partnership Final Accounts based on Adjustment of Admission or Retirement - Death of a Partner during the Year

Unit 1

PARTNERSHIP FINAL ACCOUNTS BASED ON ADJUSTMENT OF ADMISSIONDEATH OF A PARTNER DURING THE YEAR

1.1 Introduction

1.2 Admission of a Partner

1.3 Retirement and Death of a Partner

1.4 Death of a Partner

1.5 Points to remember to solve adjustments during the year

1.6 Solved Examples

Unit - 2 Piecemeal Distribution of Cash

Unit 2

PIECEMEAL DISTRIBUTION OF CASH

2.1 Introduction

2.2 Proportionate Capital Method Highest Relative Capital Method Surplus Capital Method

2.3 Maximum Loss Method

2.4 Solved Examples

Unit - 3 Amalgamation of Firms

Unit 3

Amalgamation of Partnership Firms

3.1 Introduction

3.2 Meaning of Amalgamation of Partnership Firms

3.3 Objectives of Amalgamation of Partnership firms

3.4 Accounting Procedure for Amalgamation of Partnership Firms

3.5 Solved Examples

Unit - 4 Conversion - Sale of a Partnership Firm into a Ltd. Company

Unit 4

CONVERSION SALE OF A PARTNERSHIP FIRM INTO A LTD COMPANY

4.1 Introduction

4.2 Stages

4.3 Purchase Consideration

4.4 Accounting Entries for Conversion

4.5 Solved Examples

Unit - 5 Accounting of Transactions of Foreign Currency

UNIT 5

Accounting of Transactions of Foreign Currency

5.1 Accounting for Effects of Changes in Foreign Exchange Rates

5.2 Translation of Transactions in Foreign Currency

5.3 Translation of Balances at YearEnd

5.4 Journal Entries

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Other Subjects of Semester-3
Business economics - ii
Taxation - ii (direct taxes paper- i)
Cost accounting (methods of costing) – ii
Information technology in accountancy - i
Business law (business regulatory framework) - ii
Auditing (techniques of auditing and audit procedures) - ii
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