2023 2024 Student Forum > Management Forum > Main Forum

 
  #2  
9th January 2017, 03:10 PM
Super Moderator
 
Join Date: Mar 2013
Re: M Com Mysore University Subjects

The M.Com (Master in Commerce) Course Structure and Syllabus offered by University of Mysore is as follows:

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 behavioural 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.
Attached Files
File Type: doc M Com Mysore University Syllabus.doc (315.0 KB, 75 views)


Quick Reply
Your Username: Click here to log in

Message:
Options

Thread Tools Search this Thread



All times are GMT +5. The time now is 09:46 AM.


Powered by vBulletin® Version 3.8.11
Copyright ©2000 - 2024, vBulletin Solutions Inc.
SEO by vBSEO 3.6.0 PL2

1 2 3 4