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  #2  
8th June 2015, 02:03 PM
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Join Date: Apr 2013
Re: Syllabus Of M.COM in Burdwan University

The University of Burdwan was established in the year 1960. It is located at Bardhaman, West Bengal, India. It is affiliated to UGC, NAAC, AIU .

It offers two year duration B.Com course .

M.Com Part-I Exam :

Business Environment
Organization Behaviour and Human Resource Management
Managerial Economics
Business Statistics
Marketing Management
Accounting for Managerial Decisions
Strategic Management and Corporate Governance
Quantitative Techniques
International Business and Finance
Advanced Financial Accounting
Financial Statement Analysis
Financial Management

M.Com Part-II Exam :

Computer Applications in Business – I
Or,
Entrepreneurship Development
Computer Applications in Business – II
Or,
Information Technology and E-Commerce
Direct Taxes
Indirect Taxes
Corporate Reporting – I
Corporate Reporting – II
Security Analysis
Portfolio Management
Advanced Financial Management
Advanced Cost Management
International Accounting
Indian Financial System
Paper 1 : Business Environment
Unit 1: Business and Business Environment
An introductory framework: Concept, nature and importance of business and business environment – Types and
elements of business environment – Environmental analysis: Process and techniques – Benefits and limitations of
environmental analysis – Linkage between environmental analysis and strategic management of business.

Unit 2: Social Environment of Business
Concept and importance of social environment of business – Culture and cultural resources – Societal culture and
organizational culture – Business and society: Changing objectives of business – Social responsibility of business:
Arguments for and against social responsibility, Limitations of social responsibility – Business ethics: Concept,
importance and models – Balancing ethics and economics, Indian experience.

Unit 3: Economic Environment of Business
Concept and importance of the economic environment of business and elements of economic environment in India –
Different economic systems vis-à-vis India’s mixed economy – Industrial policies of India – New industrial policy:
Objectives and appraisal – Reforms and liberalization of the Indian economy – Privatization policy and practice in
India.

Unit 4: Laws on Intellectual Property Rights and Consumer Rights in India
Concept and importance of Intellectual Property Rights – Types of Intellectual Properties – Indian Laws to protect
Intellectual Property:- The Patent Act, 1970: Object, important definitions, salient features of the Act, patentable and
non-patentable inventions and processes – The Copyright Act, 1957: Object, definitions, features of the Act, works in
which copyright subsists, related rights – The Trade Marks Act, 1999: Meaning, object, features of the Act – Consumer
Protection Act, 1986: Definitions, object, consumer rights and consumer protection in India.

Unit 5: Environmental Laws in India
The Environment (Protection) Act, 1986: important aspects of the Act – The Air (Prevention and Control of Pollution)
Act, 1981: important aspects of the Act – The Water (Prevention and Control of Pollution) Act, 1974: important aspects
of the Act.

Unit 6: International and Technological Environment of Business
Importance of international environment – Concept of globalization – Reasons for globalization of business –
Conditions for globalization – Strategies for entering foreign market: Exporting, Licensing, Franchising, Assembling,
Manufacturing, Joint Venture, Counter Trade, Merger and Acquisitions, Strategic Alliance and Third country location –
Multinational Corporations: Concept and characteristics, Benefits and dangers to host countries – Origin and functions
of WTO – Differences between GATT and WTO – WTO agreements – Impact of technology on business and society –
Technology policy of India.

Suggested Readings:
1. Aswathappa: Business Environment for Strategic Management, Mumbai, Himalaya.
2. Aswathappa: Essentials of Business Environment, Mumbai, Himalaya.
3. Agarwal and Diwan: Business Environment, New Delhi, Excel Books.
4. Misra & Puri: Economic Environment of Business, Mumbai, Himalaya.
5. Cherunilam: Business Environment, Mumbai, Himalaya.
6. Dutt & Sundharam: Indian Economy, New Delhi, S. Chand.
7. Narain: Public Enterprise Management and Privatization, New Delhi, S. Chand.
8. Adhikary: Economic Environment of Business in India, New Delhi, S. Chand.
9. Sengupta: Government and Business, New Delhi, Vikas.
10. Pal, Meenu: Intellectual Property Laws, Allahabad Law Agency, Haryana.
11. Reddy: Intellectual Property Rights and the Law, Hyderabad, Gogia Law Agency.
12. The Patent Act, 1970, New Delhi, Govt. of India.
13. The Copyright Act, 1957, New Delhi, Govt. of India.
14. The Consumer Protection Act, 1986, New Delhi, Govt. of India.
15. Garg, M.R., Bansal, V.K.: Environmental Policy in India, New Delhi, Deep & Deep Publications Pvt. Ltd.
16. Thakur, K.: Environmental Protection, Law and Policy in India, New Delhi, Deep & Deep Publications.
17. The Air (Prevention and Control of Pollution) Act, 1981, New Delhi, Govt. of India.
18. The Water (Prevention and Control of Pollution) Act, 1974, New Delhi, Govt. of India.’
19. Narayana: Intellectual Property Laws, Kolkata, Eastern Law Book.
20. Bagchi: WTO and India, Kolkata, Eastern Law Book.
21. Thakur, Kailash: Environmental Protection Law and Policy in India, New Delhi, Deep & Deep Publications.

Paper 2 : Organizational Behaviour and Human Resource Management
Group A : Organizational Behaviour
Unit 1: Organization Theory and Organizational Behaviour
An introductory framework – Concept, nature and importance of organization and organization theory – Basic elements
and types of organization – Organization Behaviour : Concept, Nature, Importance, and Limitations – Models of
organizational behaviour – Levels of analysis.

Unit 2: Individual and Group Behaviour
Important determinants of individual behaviour – Personality: Concept, Characteristics and Theories – Perception:
Concept and Characteristics – Attitudes: Concept, Nature, Components, Methods of changing employee attitudes –
Values: Concept, Types and influence on human behaviour –Job Satisfaction: Concept, Factors and Outcomes – Group
Dynamics: Concepts of group and group dynamics – Determinants of group behaviour – Process of group formation,
Types of groups – Group decision making.

Unit 3: Motivation and Leadership
Concept and importance of motivation – Primary and secondary motives – Motivation and behaviour modification –
Theories of motivation – Concept and importance of leadership – Styles and theories of leadership.

Group B : Human Resource Management
Unit 1: Introduction to Human Resource Management
Human Resource Planning and Compensations: Meaning, Characteristics, Scope – Objectives of HRM – Role, qualities
and functions of HR manager – Meaning and importance of HRP – HRP process – Definition, objectives and sources of
recruitment – Meaning of selection – Process of selection – Definition of wage and salary – Objectives of wages and
salary administration – Steps involved in determination of wage rate – Meaning and objectives of welfare – Meaning
and types of fringe benefits – Concept of social security – Social security in India.

Unit 2: Training, Development and Performance Appraisal
Meaning and objectives of training and development – Training methods and evaluation – Objectives of management
development – Methods of management development – Definition, characteristics and objectives of performance
appraisal – Methods of performance appraisal – Potential appraisal.

Unit 3: Industrial Relations
Definition, characteristics and objectives of industrial relations – Factors influencing industrial relations – Conditions
for congenial industrial relations – Meaning and forms of industrial disputes – Causes of industrial disputes –
Prevention and settlement of industrial disputes – Morale – Workers Participation: Its forms and Objectives – Meaning
and importance of employee empowerment – Meaning, objectives and structure of quality circles.

Suggested Readings:
1. Aswathappa, K: Organizational Behaviour, Mumbai, Himalaya Publishing.
2. Buchanan, David and Hucznski, Andrzij: Organizational Behaviour, New York, Pearson Education Int.
3. Etzioni, Amitai: Modern Organizations, New Delhi, PHI.
4. Hersey, Blanchard and Johnson: Management of Organizational Behaviour, New Delhi, PHI.
5. Kast and Rosenzweig: Organization and Management, New York, MaGraw-Hill int.
6. Luthans, Fred: Organizational Behaviour, Boston, McGraw-Hill Int.
7. Robbins, S.P.: Organizational Behaviour, New Delhi, PHI.
8. Robbins, S.P. and Sanghi, S.: Organizational Behaviour, New Delhi, Pearson Education (India).
9. Prasad, LM.: Organizational Behaviour, New Delhi, Sultan Chand & Sons.
10. Dunlop, John T: Industrial Relations System, New York, Henry Holt.
11. Mamoria, C.B., Mamoria, S. and Gankar, S.V.: Dynamics of Industrial Relations, New Delhi, Himalaya
Publishing House.
12. Virmani, B.R: Human Resource Management (with cases), New Delhi, Manas Publications.
13. Ghosh, A.K.: Human Resource Management (with cases), New Delhi, Manas Publications.
14. Rao, T.V.: Performance Appraisal, New Delhi, Vikas.
15. Dessler, Gary: Human Resource Management, New Jessey, Prentice Hall Inc.
16. Rao, V.S.P.: Human Resource Management, New Delhi, Excel.

Paper 3 : Managerial Economics
Unit 1: Introduction
Nature and scope of managerial economics – Relation of managerial economics with other disciplines – Fundamental
concepts affecting business decisions – Incremental principle – Opportunity cost principle – Discounting principle –
Equimarginal principle – Role and responsibilities of managerial economist.

Unit 2: Demand Analysis
Cardinal utility approach – Indifference curve approach – Revealed preference approach – Derivation of law of demand
from each approach – Elasticities of demand – Different revenue concepts and their relation with elasticity of demand –
Methods of demand forecasting.

Unit 3: Theory of Production
Production function – Law of variable proportion – Laws of returns of scale – Isoquants and their properties – Returns
to scale and homogeneous production function – Properties of Cobb-Douglas and CES production functions – Choice of
best input combination – Expansion path.

Unit 4: Theory of Costs
Short-run cost function of the firm – Shapes of short-run cost curves like TC, TFC, SAC, SAVC, SMC, AFC – Longrun
cost function – Derivation from expansion path and from the envelope of short-run cost functions – Modern theory
of costs – Cost estimation.

Unit 5: Pricing Principles and Methods
Price determination in different markets - Perfect Competition, Monopoly, Monopolistic Competition – Oligopoly
models – Cournot model – Collusion model – Kinked demand model – Price leadership model – Mark-up pricing –
Limit pricing – Peak load pricing – Pricing of new products: skimming price and penetration price.

Unit 6: Organizational Goals
Profit maximization hypothesis and its limitations – Managerial theories of Baumol, Marris and Williamson –
Behavioural theory of Cyert and March.

Suggested Readings:
1. Koutsoyiannis, A: Modern Microeconomics, Macmillan.
2. Henderson & Quandt: Microeconomic Theory – A Mathematical Approach, McGraw-Hill.
3. Sen, Anindya: Microeconomics – Theory and Applications, Second Edition, Oxford University Press.
4. Dholakia and Oza: Microeconomics for Management Students, Second Edition, Oxford University Press.
5. Pal, Sumitra: Managerial Economics – Cases and Concepts, Macmillan.
6. Mote, Paul and Gupta: Managerial Economics, Tata McGraw-Hill.
7. Varian, H: Intermediate Microeconomics, Prentice Hall.
8. Pindyck and Rubinfeld: Microeconomics, Prentice Hall.
9. Keat and Young: Managerial Economics, Pearson Education.
10. Mithani: Managerial Economics, Himalaya Publishing House.

Paper 4 : Business Statistics
Unit 1: Multiple Regression Analysis
Multiple linear regression – Multiple correlation and partial correlation: Concepts, Measurement and Simple Properties.

Unit 2: Theory of Attributes
Notations – Classes and class frequencies – Relation between class frequencies of various orders – Independence and
association of attributes – Methods of studying association of attributes – Comparison of observed and expected
frequencies method – Proportion method – Yule’s coefficient of association and Yule’s coefficient of colligation.

Unit 3: Probability Theory and Distributions
Probability: Classical definition, Frequency definition and Axiomatic approach – Bayes theorem: Relation between
posterior and prior probabilities – Extended form of Bayes theorem – Probability Mass Function / Probability Density
Function: Properties and their relations – Distribution: Binomial, Poison, Normal and Exponential Distribution –
Probability model, mean, variance, skewness and kurtosis of these distributions – Joint distribution of two variables.

Unit 4: Sampling Theory and Applications
Basic concept of sampling – Probabilistic and non-probabilistic sampling schemes – Sampling and non-sampling errors
– Concepts of statistic, parameter and sampling distribution – Expectation and standard error of sample mean and
sample proportion in the cases of SRSWR and SRSWOR – Unbiased sample variance – Central limit theorem (only
statement) – Sampling Distribution: Z, Chi-square, t and F distribution – characteristics (without proof) and uses.

Unit 5: Statistical Estimation and Testing
Point and interval estimation of population mean, proportion and variance – Hypothesis Testing: Hypothesis, Errors and
Level of significance – Small sample and large sample tests based on Z, Chi-square, t and F statistic.

Unit 6: Analysis of Variance
Introduction – Different Sources of Variation: Assumptions, Model formulation, Estimation and testing – One-way
classified data and two-way classified data with one observation per cell.

Suggested Readings:
1. Aczel, A.D. and Sounderpandian: Complete Business Statistics, New Delhi, Tata McGraw-Hill Publishing Co.
Ltd.
2. Gupta, S.C. and Kapoor, V.K.: Fundamentals of Mathematical Statistics, New Delhi, S. Chand.
3. Gupta, S.P.: Statistical Methods, New Delhi, S. Chand.
4. Hooda, R.P.: Statistics for Business and Economics, New Delhi, Macmillan India Ltd.
5. Levin, R.I. and Rubin, D.S.: Statistics for Management, New Delhi, Prentice Hall of India.
6. Mathai, A.M. and Rathie, P.N.: Probability and Statistics, New Delhi, Macmillan India Ltd.

Paper 5 : Marketing Management
Unit 1: Basic Concepts
Nature, scope and importance of marketing management – Process of marketing – 4 Ps of marketing – Customer value
and satisfaction – Product and its classification – Marketing Environment- micro and macro components and their
impact on marketing decisions – Issues in marketing & its strategy – STP model and its relevance – PLC: market
strategy and market evaluation.

Unit 2: Consumer Behaviour
Basic models and major influencing factors – Consumer decision making process – Models of buyer behaviour –
Market segmentation and its bases – Market targeting and positioning – Marketing research – an overview – Various
steps and significance of marketing research.

Unit 3: Marketing Communication
Definition, concepts and communication mix – Promotional tools - rationale for their use – Advertisement – definition,
objective – Message and media selection – Branding – definition and basic concepts.

Unit 4: Selling
Definition and contemporary role in marketing – Management and important issues relating to Sales Force Management
– Physical distribution system – Supply chain management – Channel designing and its management.

Unit 5: Retailing
Definition – Its importance as an important sector – Personal Selling – its role in marketing – On-line marketing – CRM
concepts – Goals and process – Pricing decision and strategic pricing.

Unit 6: Service Marketing
Its types and difference with product marketing – 3 special Ps for service marketing and service – Quality gap –
Marekting for financial services, tourism etc.

Suggested Readings:
1. Kotler, Philip: Marketing Management, New Delhi, Prentice Hall.
2. Stanton, William, J. and Charles Futrell: Fundamentals of Marketing, New York, McGraw-Hill.
3. Saxena, Rajan: Marketing Management, New Delhi, Tata McGraw-Hill.
4. Ramswamy, V.S. and Namakumari, S.: Marketing Management, New Delhi, McMillan India.
5. Mamoria, C.B.: Principles and Practice of Marketing in India, Allahabad, Kitab Mahal.

Paper 6 : Accounting for Managerial Decisions
Unit 1: Introduction
Objectives, nature, scope, creation of data base for operational control & decision making and basic cost concepts in
decision making.

Unit 2: Marginal Costing and CVP Analysis
Marginal costing and CVP analysis – Fundamental points of difference between marginal costing and absorption
costing – Simplifying assumptions in marginal costing – The marginal cost concepts and their significance from
decision point of view – The concept of contribution: its various forms and uses in decision making – The concept of
BEP, P/V Ratio, M/S etc.: their significance – Application of the above concepts in decision involving determination of
product-mix – Pricing of products – Adding or abandoning a product etc.

Unit 3: Short Term Decision Making
Make or buy decision – Shut down or continue decision – Export Vs. local sale decision – Expand or contract decision
– Sell or further process decision – Change Vs. status quo decision – Marketing decisions etc.

Unit 4: Budget and Budgetary Control
Budgets as planning and control instruments – Types of budgets and their significance – Various approaches to
budgeting.

Unit 5: Responsibility Accounting
Introduction – Meaning and significance of responsibility accounting – Prerequisites for responsibility accounting –
Meaning of responsibility centers – Types of responsibility centers – Relevance of responsibility reporting – Limitations
of responsibility accounting.

Unit 6: Divisional Performance Measurement
Periodic evaluation of performance – Overall and divisional profit as a yardstick for periodic performance evaluation –
The problems of measurement – Theory of Balance Score Card.

Suggested Readings:
1. Aurthony, R.: Management Accounting, Taraporewala.
2. Williamson, Dccwcaw: Cost and Management Accounting, Prentice-Hall.
3. Hope and Arnold: Accounting for Management Accounting, Prentice-Hall.
4. Drucy, C.: Management and Cost Accounting, Chapman & Hall.
5. Kaplan and Atkinson: Advanced Management Accounting, Printice-Hall.
6. Kishore, Ravi, M.: Cost Management, Taxmann Publishing.
7. Docoster, D.T. and Eldon, L.S.: Management Accounting – A Decision Emphasis, John Willey.
8. Bhattacharyya and Dearden: Accounting for Managerial Decisions, Prentice-Hall.
9. Walsch, G.A.: Budgeting, Profit Planning and Control, Prentice-Hall.
10. Saxena, V.K. & Vashist, C.D.: Advanced Cost and Management Accounting, Sultan Chand & Sons.
11. Bhattacharyya, A.K.: Principles and Practice of Cost Accounting, Prentice-Hall.

Paper 7 : Strategic Management and Corporate Governance
Unit 1: Introduction
Basic features of a modern organization / corporation – Levels in a Organization: Technical, Managerial and strategic –
Organization environment interface – Stake holder’s approach to the study of organization – Strategy – Strategic
management and related issues – Levels of strategy – Strategic management process – Vision, mission and objectives –
Strategic intent.

Unit 2: Analysis and Diagnosis
External analysis and diagnosis – External factors and synthesis or external factors – Industry analysis – Michael
Porter’s Five-Forces Model – Analysis of internal resources and capabilities and synthesis of internal factors – Core
competence – Value-chain analysis – SWOT analysis.

Unit 3: Strategic Options
Alternative Grand Strategies: Stability; Growth; Retrenchment and Combinations – Mergers, acquisitions and joint
ventures – Michael Porter’s concept of generic strategies – Competitive advantage.

Unit 4: Choice of Strategy & Strategy Implementation
Process of strategic choice – The portfolio approach – Interrelationship between formulation and implementation –
Important issues in strategy implementation – Resource allocation – Leadership implementation – Structural
considerations etc. (very brief overview) – The balance scorecard approach from a strategic management perspective.

Unit 5: Corporate Governance – A Conceptual Foundation
Concept, nature and importance of corporate governance – Origin and development of corporate governance –
Corporate management: Separation of ownership from control – Role of Shareholders: their rights and responsibilities –
Role of Board of Directors in Corporate Governance – Executive and non-executive directors – Independent and
nominee directors – Corporate governance and ethics.

Unit 6: Corporate Governance in India and the Global Scenario
Contributions of CII – Recommendations on corporate governance by different committees in India – SEBI Guidelines
– Corporate governance at the global level – OECD principles – Corporate governance in the UK and the USA: A brief
outline – World Bank initiative – Emerging scenario.

Suggested Readings:
1. Jauch, L.R. and Glueck, W.F.: Business Policy and Strategic Management, New York, McGraw-Hill.
2. David, F.R.: Strategic Management – Concepts & Cases, New Delhi, Pearson Education.
3. Hunger, J.D., Wheelan and Rangaranjan, K.: Concepts in Strategic Management and Business Policy, New
Delhi, Pearson Education.
4. Pearce and Robinson: Strategic Management – Formulation, Implementation and Control, Tata McGraw-Hill.
5. Cherunilam, Francis: Strategic Management, New Delhi, Himalaya Publishing House.
6. Kazmi, Azhar: Business Policy and Strategic Management, New Delhi, Tata-McGraw-Hill.
7. Rao, V.S.P and Krishna, Hari: Strategic Management – Text and Cases, New Delhi, Excel Books.
8. Roy, Dilip: Discourses on Strategic Management, Asian Publication.
9. Prasad, K.: Corporate Governance, New Delhi, PHI.
10. Furnando, A.K.: Corporate Governance, New Delhi, Pearson Education.
11. Rani, D. Geeta and Mishra, R. K.: Corporate Governance: Theory and Practice, New Delhi, Excell
12. Das, Subhas Chandra: Corporate Governance: Codes, Procedures and Systems, New Delhi, PHI

Paper 8 : Quantitative Techniques for Managerial Decisions
Unit 1: Transportation Problem
Basic concept – Procedure for constructing an initial basic feasible solution – Different Methods: North-West corner
rule, Least cost method, Vogel’s approximation method – Moving towards optimality, Transportation simplex method –
Degeneracy in T.P. – Unbalanced T.P.

Unit 2: Assignment Problem
Introduction – Formulation of assignment problem – Assignment algorithm – Solution of assignment problem –
Variations of assignment problem – The maximum assignment – Restrictions of assignment unbalanced – Assignment
problem.

Unit 3: Queuing Theory
Concept of queuing system and model – Characteristics of queuing model.

Unit 4: Replacement Theory
Basic concept – Replacement policy with and without change in money value – Replacement of items – that deteriorate
with time – Impact of maintenance cost in replacement – Limitations of replacement.

Unit 5: Simulation
Introduction – Advantages and limitations of simulations – Elements of simulations process – Application of
simulations in different fields.

Unit 6: PERT & CPM
Introduction and basic concepts – Network, Activities, Events, Path, Critical Path, Network Calculations –
Determination of the floats – Critical path method – Problem consideration in PERT / CPM – PERT calculation –
Project cost determination – Resource scheduling & leveling – Applications of PERT / CPM.

Suggested Readings:
1. Swarup, J.K., Gupta, P.K. & Mohan, M.: Operations Research, New Delhi, Sultan Chand.
2. Vohra, N.D.: Quantitative Technique in Management - New Delhi, Tata-McGraw-Hill.
3. Sharma, S.D.: Operations Research, Meerut, Kedar Nath & Ram Nath.
4. Philips, D.T., Ravindra, A. & Solberg, J.J.: Operations Research – Principles & Practice, New York, Wiley.
5. Sharma, J.K.: Operations Research – Theory & Applications, New Delhi, Macmillan.

Paper 9 : International Business and Finance
Unit 1: Theoretical Foundations of International Business
Basis of international trade – Absolute and comparative advantage – Opportunity cost approach – Heckscher-Ohlin
theory – Factor price equalization – Leontief paradox.

Unit 2: Trade Policy
Free trade and protection – Arguments for protection – Tariffs and Quotas – their economic effects – Dumping and
customs union.

Unit 3: Balance of Payments
Form and nature of balance of payments accounts – Equality and equilibrium in the balance of payments – Different
systems of adjustment for correcting disequilibrium in balance of payments – Fixed exchange rate system – Flexible
exchange rate system – Managed flexibility – Devaluation – Elasticity and absorption approaches – Foreign trade
multiplier.

Unit 4: Developments in International Monetary System
Gold standard – Different forms – The rules of gold standard – Rise and fall of gold standard – Bretton Woods System
– Collapse of the system – Exchange rate regime since 1973 – International liquidity and SDR – IMF’s funding
facilities.

Unit 5: Foreign Exchange Market
Exchange rate quotations – Direct and indirect quote – Buying and selling rates – Spot and forward quote – Cross rate –
Factors influencing exchange rate – Impact of inflation – Absolute and relative version of purchasing power parity
theory – Interest rate parity theory – Combined effect of interest rate and inflation – Spot market and forward market –
Arbitrage and hedging in forward market.

Unit 6: Foreign Exchange Derivatives and Foreign Exchange Risk Management
Currency futures – Options and swaps – Risk of foreign exchange exposure – Types of exposure – Transaction and
economic exposure – Need for hedging – External techniques of hedging and internal techniques of hedging.

Suggested Readings:
1. Scammel: International Trade and Payments, Macmillan.
2. Chacholiades, M.: International Monetary Theory and Policy, McGraw-Hill.
3. Soderstein, B.: International Economics, Macmillan.
4. Sharan, V.: International Financial Management, Prentice Hall of India.
5. Palat, R.: How to Manage Foreign Exchange Risk, Vision Books.
6. Vaish, M.C. and Singh, S.: International Economics, Oxford & IBH.
7. Jain, Peyrard, Yadav: Foreign Exchange Markets, Macmillan.

Paper 10 : Advanced Financial Accounting
Unit 1: Holding Company Accounts
Chain holding – Groups financial reporting including foreign subsidiaries – Conversion in home currency.
Unit 2: Accounting and Reporting of Financial Instruments
Meaning – Recognition – De-recognition and offset – Compound financial instruments – Measurement of financial
instruments – Hedge accounting – Disclosures.

Unit 3: Accounting for Banking, Insurance and Electricity Companies
Banking: Legal provision, Books and Accounts: Final Accounts – Insurance: Legal provision, Books and Accounts of
General and Life Insurance Companies – Electricity: Legal provision, Final accounts including double accounts system
of electricity companies.

Unit 4: Accounting Relating to Liquidation of Company
Meaning – Statement of affairs – Liquidator’s final statement of accounts.

Unit 5: Valuation
Concept of valuation – Valuation of tangible fixed assets – Valuation of liabilities – Valuation of business.

Unit 6: Taxation in Accountancy
Excise duty – Custom duty – Central sales tax – Income tax – VAT.

Suggested Readings:
1. Chakraborty, H.: Advanced Accounting, Oxford University Press.
2. Baker, Lambke and King: Advanced Financial Accounting, McGraw-Hill.
3. Zeff and Dharan: Readings and Notes on Financial Accounting, McGraw-Hill.
4. Shukla, Grewal and Gupta: Advanced Accounts (Vol III), S. Chand & Co.
5. Beams, F.A.: Advanced Accounting, Prentice Hall
6. Maheshwari, S.N.: Advanced Accountancy (Vol- II), Vikas Publishing House.
7. Lewis and Prendrill: Advanced Financial Accounting, Prentice Hall
8. Lee, T.A.: Modern Financial Accounting, ELBS.
9. William Pickles: Advanced Accounting.
10. Yorston, Smith & Brown: Advanced Accounting.

For detailed syllabus , here is the attachment

Contact Details :
The University of Burdwan
Rajbati
Burdwan, West Bengal 713104
Attached Files
File Type: pdf University of Burdwan M.COM Syllabus.pdf (225.1 KB, 103 views)
  #3  
25th May 2019, 06:59 AM
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Re: Syllabus Of M.COM in Burdwan University

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