Description
Mandatory 3
Advanced Financial Accounting
MCOM Semester I
(As Per NEP 2020)
Syllabus
Module – I : 2 Credits
Unit – 1 : Final Accounts & Statutory Requirements for Banking Companies
(A) Final Accounts of Banking Companies
(B) Provisioning of Non-performing Assets Form and Requirements of Final Accounts
Unit – 2 : Foreign Currency Conversion (As per Applicable Accounting Standards)
(A) Requirements as per Accounting Standards
(B) Foreign Branches
Module – II : 2 Credits
Unit – 3 : Accounting and Statutory Requirements of Insurance Companies
(A) Accounting Provision for Insurance Act and Insurance Regulation and Development Authorities for
(1)Life Insurance Business
(2)General Insurance Business
(B) Forms and Requirements of Final Accounts for
(1)Life Insurance Business
(2)General Insurance Business
Unit – 4 : Accounting and Statutory Requirements of Co-operative Societies
(A) Accounting Provision of Maharashtra State Co-operative Societies Act and Rules
(B) Forms and Requirements of Final Accounts
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