Mysore University Distance Education M.Com

I have completed B.Com course and now I want to do M.Com course through distance leaning from Mysore University so can you please tell me eligibility criteria and the admission process for this course? Admission is based on the marks of the qualifying examination?

Can you provide me the syllabus for M.Com (Master in Commerce) Program offered by University of Mysore Directorate of Distance Education?

[Neelu Bhasin]

The syllabus for M.Com (Master in Commerce) Program offered by University of Mysore Directorate of Distance Education is as follows:


M.COM SYLLABUS

1st SEMESTER

HC01: ACCOUNTING THEORY

1. Course Description
The course provides the coverage of the meaning of accounting theory, its types,
approaches to formulate accounting theory; the IASB‘s conceptual framework; definition,
recognition, measurement and disclosure of elements of financial statements; accounting
regulation and policy in India.

2. Course Objectives
The goal of this course is to provide the knowledge of accounting theory based on
conceptual framework of accounting theory and also the critical thinking skills necessary to
analyze and interpret accounting related transactions in accordance with accounting theory,
and the financial reports generated by the accounting system.

3. Pedagogy:
Course activities consist of lectures, case study analysis, group discussions, seminar
presentation, assignment writing and tests. Reading and analysis of annual reports of
companies will be the integral part of instruction.

4. Course Contents:

Module 1: An Introduction to Accounting Theory: Postulates, Principles and Concepts
of accounting theory. Approaches to formulate Accounting theory.
Syntactical, semantical and behavioural accounting theories. Proprietary,
entity and fund theories. Ind.AS Framework for the Preparation and
Presentation of Financial Statements.


Module 2: Recognition, Measurement and Disclosure of Elements of Financial
Statements: Recognition and measurement principles and methods of
incomes, expenses, assets and liabilities and their disclosure. Problems and
Analysis of annual reports.


Module 3: Accounting Regulations and Policies: Institutional framework for formulating
and implementing accounting regulations in India- Ministry of Corporate
Affairs, National Financial Regulatory Authority, Institute of Chartered
Accountants of India, Reserve Bank of India, and Securities Exchange Board
of India. Government, For Profit and Non Profit Organisation‘s accounting
policies and practices. Analysis of regulations and annual reports.


Module 4: eXtensible Business Reporting Language: Role of XBRL in Business
Reporting. Fundamentals of XBRL. Features of XBRL software. Commercial
& Industrial Taxonomy of MCA. Instance Document. Analysis of XBRL
financial statements.


References:
1. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases,
McGraw Hill, 1999.
2. Richard G. Schroeder, Myrtle W. Clark and Jack M. Cathey, Financial Accounting
Theory and Analysis: Text Readings and Cases, John Wiley and Sons, 2005.
3. Ahmed Riahi Belkaoui, Accounting Theory, Quorm Books, 2000.
4. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House, 2008.
5. L.S. Porwal, Accounting Theory, TMH, 2000.
6. Thomas R.Dyckman, Charles J Davis, Roland E.Dukes, Intermidate Accounting,
Irwin McGraw-Hill.
7. Eldon S. Hendriksen, Accounting Theory.
8. Charles Hoffman and Liv Apneseth Watson, XBRL for Dummies, Wiley Publishing
Inc.



Syllabus M.Com Program University of Mysore Directorate of Distance Education