Description
Accountancy & Financial Management – III
Major : Mandatory
S.Y.B.Com.: Semester – III
Syllabus (As Per NEP 2020) w.e.f. the Academic Year 2025-26
1. Ascertainment and Treatment of Profit Prior to Incorporation 15 Hours
♦ Introduction to Pre and Post Incorporation
♦ Basis of Apportionment Between Pre and Post Incorporation Period
♦ Computation of Pre and Post Incorporation Profit / Loss
♦ Treatment of Pre and Post Incorporation Profit / Loss
2. Introduction to Company Accounts 15 Hours
♦ Meaning of Company, Types of Company, Maintenance of Books of Accounts
♦ List of Statutory Books to be maintained by Public Company under Companies Act 2013
♦ Financial Statements of the Company (Sec. 129 of the Companies Act, 2013)
♦ Schedule III of the Companies Act, 2013
♦ Preparation of Profit and Loss Statement Part II of Schedule III
♦ Preparation of Balance Sheet Part I of Schedule III
♦ Preparation of Final Accounts of the Company
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