#1
3rd June 2015, 04:54 PM
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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?
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#2
20th December 2019, 11:56 AM
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Re: Mysore University Distance Education M.Com
Can you provide me the syllabus for M.Com (Master in Commerce) Program offered by University of Mysore Directorate of Distance Education?
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#3
20th December 2019, 11:59 AM
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Re: Mysore University Distance Education M.Com
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 |