- S. R. T. M. University, Nanded यांचा 60+40 चा पॅटर्न आहे. म्हणजेच विद्यापीठ परीक्षेला 60 मार्क्स आहेत आणि इंटरनल चे 40 मार्क्स आहेत. शैक्षणीक वर्ष: 2025-26 पासून पुढे.
Pattern & Syllabus (पॅटर्न आणि अभ्यासक्रम)
Section created to tell the pattern & syllabus
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Chapter 1: Advanced Concepts in Corporate Accounting
Its a Theory Chapter and not practical problems chapter.
Chapter 2: Issue and forfeiture of Shares, Re-issue of forfeited Shares
Syllabus:
2.1 Meaning of Share, Types of Share, Share Capital, Classification of
Share Capital, Procedure of issue of shares,
2.2 forfeiture and reissue of equity shares, pro-rata allotment of shares
2.3 Practical Problems on accounting entries of issue of shares
2.4 Practical Problems on accounting entries of forfeiture and reissue
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Chapter 3: Final Accounts of Joint Stock Company
Syllabus:
3.1 Introduction to company final accounts provisions
3.2 Preparation of Profit & Loss Account
3.3 Preparation of Profit & Loss Appropriation Account,
3.4 Preparation of Balance Sheet under Company Act 2013.
Chapter 4: Redemption of Debentures
4.1 Meaning and Definition of Debenture
4.2 Classification of Debentures
4.3 Methods of Redemption of Debentures
4.4 Practical Problems on Redemption of Debentures (Sinking Fund Method
only)
Chapter 5: Profit Prior to Incorporation
5.1 Mening of Profit Prior to Incorporation
5.2 Allocation of Expenses and Incomes between pre and post period
5.3 Finding Profit or Loss.
5.4 Practical Problems on Above
Suggested Books
1. Advanced Accounting – Gupta & Rashaswamy – Sultan Chand & Sons
2. Modern Accountancy – Hanif & Mukarjee – McGraw Hill Education
3. A New Approach to Accountancy – H.R. Kotalwar – Discovery Publishers
4. Advanced Accountancy – Jain & Narang – Kalyani Publishers
Continuous Assessment (CA):
1.Two Tests: There are Two tests of 10 marks each must cover at least 80% of syllabus. The Average Marks of Two tests will be
considered for final Internal Assessment.
2. Assignment/ Tutorial: At least 05 assignments for 10 marks covering entire syllabus must be given. The assignments should be
students’ centric and an attempt should be made to make assignments more meaningful, interesting, and innovative.
End of Semester Examination (ESE for 4 Credit Course):
End of Semester Examination (ESE for 4 Credit Course):
1. Question No.1 will be compulsory carrying 20 marks and based on any module of the entire syllabus.
2. Attempt any 4 questions (from Q.2 to Q.7) carrying 15 marks each covering all the modules of the syllabus.
3. The students need to solve total 5 questions.