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  #2  
22nd July 2018, 04:34 PM
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Re: Mysore University M.Com Previous Question Papers

Can you provide me the M.Com Program Syllabus of University of Mysore on which the question paper is based as I need it for preparation of the examination?
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22nd July 2018, 04:38 PM
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Join Date: Aug 2012
Re: Mysore University M.Com Previous Question Papers

The M.Com Program Syllabus of University of Mysore on which the question paper is based is as follows:

M.Com Syllabus
1st Semester
HC01: Accounting Theory

Course Contents:
Module 1: The Meaning of Accounting Theory: The meaning of accounting theory; relationship with accounting research and practice. Syntactical, semantical and behavioral accounting theories Approaches to formulation accounting theory Ownership theories - proprietary, entity and fund theories. Case Study Analysis

Module 2: The IASB Framework for the Preparation and Presentation of Financial Statements: Preface, purpose and scope; Users and their information needs; Objectives of financial statements; Underlying concepts and assumptions; Qualitative characteristics of financial statements; Constraints on relevant and reliable information; Structure and format of financial statements. Physical and financial capital maintenance concepts Case Study Analysis

Module 3: Definition, Recognition, Measurement and Disclosure of Elements Financial
Statements: The concept of revenue and expense; their recognition principles and processes, measurement methods and disclosure issues. Gains and losses from extraordinary items, discontinued operations, effects of changes in accounting principles, and prior period items Definition of asset, liability and owners equity; their types and characteristics; their recognition principles, measurement methods and disclosure issues. Problems and Case Study Analysis

Module 4: The Framework of Accounting Regulation and Policy: Need for and evolution of accounting regulation in India. Regulatory provisions of accounting in Indian Companies Act Role of MCA, NFRA, NACAAS, ICAI, SEBI and RBI in framing and enforcing accounting regulation in India Meaning and objectives of accounting policy Economic and social consequences of accounting regulation and policies Analysis of Significant Accounting Policy Statements disclosed by the companies in their annual reports


M.Com Syllabus of University of Mysore




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