Financial Accounting – Part II – Revised FYBBI Syllabus 2016

Modules at a Glance

Sr. No.	Modules	No. of Lectures
1	Valuation of Goodwill and Shares	15
2	Buyback of equity shares	15
3	Redemption of preference shares	15
4	Redemption of debentures (excluding buy back of own debentures)	15
Total		60

Sr. No.	Modules / Units
1	Valuation of Goodwill and Shares
	Valuation of Goodwill Maintainable Profit method, Super Profit Method Capitalization method, Annuity Method Valuation of Shares Intrinsic Value Method, Yield method and Fair Value Method
2	Buyback of equity shares
	Company Law/ Legal Provisions (including related restrictions, power, transfer to capital redemption reserve account and prohibitions) Compliance of conditions including sources, maximum limits and debt equity ratio
3	Redemption of preference shares
	Company Law / Legal Provisions for redemption of preference shares in Companies Act Sources of redemption including divisible profits and proceeds of fresh issue of shares Premium on redemption from security premium and profits of company Capital Redemption Reserve Account – creation and use
4	Redemption of debentures
	Redemption of debentures by payment from sources including out of capital and / or out of profits. Debenture redemption reserve and debenture redemption sinking fund excluding insurance policy. Redemption of debentures by conversion into new class of shares or debentures with options- including at par, premium and discount

Reference books for subject: Financial Accounting – Part II

Financial Accounting-II

Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New Delhi
Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi
Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand and Company (P) Ltd., New Delhi
Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill and Co. Ltd., Mumbai
Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd., New Delhi
Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing Co. Ltd., Mumbai
Financial Accounting by P.C. Tulsian, Pearson Publications, New Delhi
Accounting Principles by R.N. Anthony and J.S. Reece, Richard Irwin, Inc
Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal, Mayur Paper Back, Noida
Compendium of Statement and Standard of Accounting, ICAI
Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill and Co. Ltd., Mumbai
Financial Accounting by Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai
Company Accounting Standards by Shrinivasan Anand, Taxman, New Delhi
Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi
Introduction to Financial Accounting by Horngren, Pearson Publications, New Delhi
Financial Accounting by M. Mukherjee and M. Hanif, Tata McGraw Hill Education Pvt. Ltd., New Delhi
Financial Accounting a Managerial Perspective, Varadraj B. Bapat, Mehul Raithatha, Tata McGraw Hill Education Pvt. Ltd., New Delhi