University of Mumbai BMS Notes

Financial Accounting University of Mumbai BMS 5th Sem Notes

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Unit 1 Preparation of Final Accounts of Companies {Book}
Relevant provision of Companies Act related to preparation of Final Accounts VIEW
Preparation of Financial statements as per Companies Act VIEW VIEW
AS1 in relation to final accounts of companies VIEW VIEW
Unit 2 Underwriting of Shares and Debentures{Book}
Underwriting VIEW VIEW
Underwriting of Shares, Debentures VIEW
Underwriting Commission, Provision of companies Act. with respect to Payment of underwriting commission VIEW
Underwriters, Sub-underwrites, Brokers and Managers to issues VIEW
Types of Underwriting, Abatement Clause VIEW
Market, Unmarked and Firm-underwriting applications VIEW
Liability of the underwriters in respect of underwriting contract VIEW
Unit 3 Accounting of Transactions of Foreign Currency {Book}
In Relation to purchase and Sale of goods, Services, assets loan and Credit transactions VIEW
Computation and Treatment of exchange rate Differences VIEW
Unit 4 Investment Accounting (w.r.t Accounting Standard-13) {Book}
Investment Accounting for Shares (Variable income bearing securities) VIEW
Investment Accounting for Debentures/Preference Shares (fixed income bearing securities) VIEW
Accounting for transactions of purchase and Sale of investments with ex and cum interest prices VIEW
Finding cost of investment sold and carrying cost as per weighted average method VIEW
Columnar format for investment Account VIEW
Unit 5 Ethical Behaviour and Implications for Accounts {Book}
Introduction, Meaning of Ethical Behaviour in Accounts VIEW
Financial Reports: Link between law, corporate governance, CSR and ethics VIEW
Need of ethical behavior in accounting profession VIEW
Implication of ethical values for the principles versus rule-based approaches to accounting Standards VIEW
The principle-based approach and ethics VIEW
The accounting standard setting process and ethics VIEW VIEW VIEW
The IFAC code of ethics for Professional Accountants VIEW
Contents of Research report in Ethical Practices VIEW
Implications of unethical behavior for financial reports VIEW
Company code of ethics VIEW VIEW VIEW
The increasing role of Whistle-Blowing VIEW

 

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