University of Mumbai, Maharashtra (Mumbai University), Accounting and Finance Semester 5, Financial Accounting - V Syllabus

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Unit - 1 Underwriting of shares & debentures

UNIT 1

UNDERWRITING OF SHARES DEBENTURES

1.1 Meaning of Underwriting

1.2 Functions of a Broker in Underwriting

1.3 Sub Underwriting

1.4 Underwriting Commission

1.5 Importance of Underwriting

1.6 Types of Underwriting

1.7 Marked or Unmarked Applications

1.8 Determining the Liability of the Underwriters

1.9 Accounting Entries

Unit - 2 Buy Back of Shares

UNIT 2

BUY BACK OF SHARES

2.1 Introduction

2.2 Provisions under the Companies Act 2013 ‘the Act’ for Buyback of shares

2.3 Sources of BuyBack

2.4 Conditions for a BuyBack

2.5 Time Limit of completion of buyback

2.6 Modes of BuyBack

2.7 Other Formalities for Buyback

2.8 Restrictions on BuyBack

2.9 Explanation

2.10 Time Line of BuyBack

2.11 Checklist of BuyBack

2.12 Accounting Procedure for Buy Back

2.13 Types of QuestionsProblems on Buy Back

Unit - 3 AS – 14 - Amalgamation, Absorption & External Reconstruction (excluding inter- company holdings)

UNIT 3

AS – 14 Amalgamation Absorption External Reconstruction excluding intercompany holdings

3.1 OBJECTIVES

3.2 INTRODUCTION

3.3 ACCOUNTING STANDARD 14 ISSUED BY INSTITUTE OF

3.4 TYPES OF AMALGAMATION

3.5 DISTINCTION BETWEEN MERGER AND PURCHASE

3.6 PURCHASE CONSIDERATION

3.7 ACCOUNTING IN THE BOOKS OF TRANSFEROR COMPANY

3.8 ACCOUNTING IN THE BOOKS OF TRANSFEREE COMPANY

Unit - 4 Internal Reconstruction

UNIT 4

INTERNAL RECONSTRUCTION

4.1 OBJECTIVES

4.2 INTRODUCTION

4.3 TYPES OF RECONSTRUCTION

4.4 ALTERATION OF SHARE CAPITAL

4.5 LEGAL ASPECTS

4.6 CAPITAL REDUCTION

4.7 ACCOUNTING ENTRIES

Unit - 5 Liquidation of Companies

UNIT 5

LIQUIDATION OF COMPANIES

5.1 Meaning of Winding up

5.2 Modes [S.270]

5.3 Statement of Affairs [S.274]

5.4 Deficiency Account

5.5 Liquidators Final Statement of Account

5.6 Liquidators Final Statement of Account Format

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Other Subjects of Semester-5
Cost accounting – iii
Financial management -ii
Financial accounting – vi
Taxation – iv (indirect taxes – ii)
Management -ii (management applications)
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