The Department of Accountancy is the largest Department with seven members and a work load of 135 lectures per week.Out of the seven members, two members in the Department have Professional qualification (Chartered accountant) which is the highest qualification in the field of Accountancy. The average age of the Department members is less than 28 years which gives a perfect blend of experience, youth & enthusiasm. The results of the subjects covered by the Department in various graduate & post graduate programmes has been always higher than the University average (Almost 98 % in TYBCom) The department has organised Various workshops/seminars (state/national level) / Guest Lecture as well as refresher course in accountancy over the years All the professional members are continuously undergoing professional upgradation by attending various seminars, workshop etc and by attending study circle meeting of the professional body. The Department members are actively involved in paper presentation / publication at various International/ National / State Level Conferences/ Seminars.
|
Course |
Intake |
Duration ( In Years) |
|
B.Com |
2200 |
3 (Full Time) |
Eligibility
(a) A candidate for being eligible for admission to the Bachelor of Commerce (Accountancy) degree course shall have passed XII std. Examination of the Maharashtra Board of Higher Secondary Education or its equivalent and secured not less than 50% marks in aggregate at first attempt (45% in case of reserved category).
(b) Every candidate admitted to the degree course in the constituent/affiliated college/recognized institution, conducting the course, shall have to register himself/herself with the University.
(Ref: Circular No.UG/395 of 2004, Dated 7th September, 2004)
Syllabus
Accountancy and financial management
| Semester I | Semester II |
| Accounting standards issued by ICAI and Inventory valuation | Accounting for incomplete records |
| Final Accounts (Manufacturing concern) | Consignment Accounts |
| Departmental Accounts | Branch Accounts |
| Accounting for Hire Purchase | Fire insurance claim |
| Semester III | Semester IV |
| Partnership final accounts | Introduction to Company Accounts (Issue of Shares & Debenture – only theory) |
| Piecemeal Distribution | Redemption of Preference shares |
| Amalgamation of Firms | Redemption of Debentures |
| Conversion of a Firm into a Company | Profits Prior to Incorporation |
Management Accounting & Auditing
| Semester III | Semester IV |
| Introduction to Management Accounting, Analysis and Interpretation of Financial Statements | Introduction to Auditing |
| Ratio Analysis and Interpretation | Audit Planning, procedure and Documentation |
| Working Capital Management | Auditing Techniques and Internal Audit Introduction |
| Capital Budgeting | Auditing Techniques : Vouching and Verification |
Financial Accounting
| Semester V | Semester VI |
| Amalgamation of companies | Final Accounts of Co-operative Housing Societies |
| Capital Reduction and Internal Reconstruction | Profit Prior to Incorporation |
| Personal Investment Account | Valuation of goodwill and shares |
| Final Accounts of Companies | Accounting for Translation of Foreign Currency Transaction |
| Introduction to IFRS | Buyback of Equity Shares |
Cost Accounting
| Semester V | Semester VI |
| Introduction to cost accounting | Cost control Accounts |
| Material cost | Contract Costing |
| Labour cost | Process Costing |
| Overheads | Introduction to Marginal Costing |
| Classification of Costs and Cost Sheets | Introduction to Standard Costing |
| Reconciliation of Cost and Financial Accounts | Some emerging concepts of Cost Accounting |
Direct and Indirect Tax
| Semester V |
| Definitions |
| Basis of Charge |
| Income Exempted from Tax |
| Heads of income |
| Salaries |
| Interest on Securities |
| Income from House property |
| Profits & Gains of Business/Profession |
| Capital gain |
| Income from other sources |
| Deductions to be made in Computing total income |
| Computation of total income |
| Semester VI |
| Service Tax |
| Maharashtra Value Added Tax |
IAPM
| Semester V | Semester VI |
| Time value of money | Introduction to Investment and Portfolio Management |
| Securities market | Portfolio mix |
| Spectrum of Investment or Investment Avenues | Asset Allocation and Portfolio Design |
| Variables for investment Decisions | Taxes and investments |
| Fundamental Analysis | Evaluation of portfolio performance |
| Valuation of Equity Shares | Investment Decisions, practical aspects |
Departmental Activities
- Use of LCD Projector and Mike System for smooth and effective conduct of lecture.
- Problem Sheets are distributed well in advance so as to save time which can be used to solve more problems per topic.
- Use of PPT for Theory topics wherever necessary.
- Shared PPT for Theory Topic at SYBcom via Social Media.
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