Financial Accounting (Paper-VI) TYBAF Sem 5 Sheth Publication

• Publisher : Sheth Publication
• Author: Chopde & 8 Others
• Edition: 2024
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  This Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BAF (Bachelor of Accounting & Finance) 3rd Year semester 5 published by Sheth publication.The knowledge gained through the study of this subject will be useful to the students of all through their in Accounting & Finance professional lives.

  Syllabus

   1. Final Accounts of Banking Company

  Legal provision in Banking Regulation Act, 1949 relating to Accounts.
  Statutory reserves including Cash Reserve and Statutory Liquidity Ratio.
  Bill purchase and discounted, rebate of bill discounted.
  Final Accounts in prescribed form
  Non–performing assets and Income from non–performing assets.
  Capital Adequacy
  Classification of Advances, standard, sub–standard, doubtful and provisioning requirement.

  2. Final Accounts of Insurance Company (Excl. Life Insurance)
  General Insurance – Various types of insurance, like fire, marine, Miscellaneous, Special terms like premium, claims, commission, Management expenses, Reserve for unexpired risk, reinsurance
  Final Accounts in a prescribed form. Revenue Statement – Form B – RA, Profit / Loss Account – Form B – PL and Balance Sheet Form B – BS.

  3. Non-Banking Financial Companies
  Introduction, Definition, Registration and Regulation, Classification, Income Recognition, Accounting of Investment, Applicability of Prudential Norms, Assets Classification, Non-Performing Assets, Capital Adequacy, Preparation of Financial Statement

  4. Valuation of Goodwill and Shares
  Valuation of Goodwill
  Maintainable Profit Method, Super Profit Method
  Capitalisation Method, Annuity Method
  Valuation of Shares
  Intrinsic Value Method, Yield Method and Fair Value Method

  5. Accounting For Limited Liability Partnership
  Statutory Provisions
  Conversion of partnership business into Limited Liability Partnership
  Final accounts