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Syll M.com Acc.
Syll M.com Acc.
UNIT II 1. Advanced problems on Company Final Accounts. 2. Accounting for Mergers and Acquisitions. UNIT III 1. 2. Advanced problems on Consolidated Financial Statements (including problems of one and more than one subsidiary) Accounts of Electricity Companies.
UNIT IV 1. 2. 3. 4. Accounting for price level changes. Accounting for Service Industries. Accounting for VAT. Recent/New trends in Accounting.
Reference Books : 1. Advanced Accounting Vol. I & II by R.L. Gupta & M. Radhaswamy 2. Advanced Accountancy Vol. I & II by S.N. Maheshwari 3. Financial Accounting for Managers with CD by T.P. Ghosh.
Suggested Readings : 1 Direct Taxes : Law and Practice by Dr. Vinod K Singhania 2 Practical and Systematic approach to Income Tax- By Ahuja & Ravi Gupta 3 Income TA-By Mahadevan.
SYLLABUS OF M.COM(FINAL)
PAPER II : INVESTMENT : ANALYSIS AND MANAGEMENT UNIT I 1 Investment : Returns and Risks 2 Saving for Investment : Individual and Institutional investors. 3 Investment Alternatives : Non- Marketable Financial Assets, Capital and Money Market Instruments, Bonds or Fixed Income Securities, Equity shares, Mutual Fund Schemes, Life Insurance, Real Estate, precious Objects. Innovative Instruments/Avenues. UNIT II 1 Securities Markets, efficient Market Hypothesis, Introduction to International Capital Markets. 2 Approaches to Investment Analysis : Fundamental Analysis, Technical analysis and Modern portfolio Theory. 3 Capital Asset Pricing and Arbitrage Pricing Theory. UNIT III Derivatives : futures and Options. UNIT IV 1 Portfolio Management Framework. 2 Mutual Funds and their Schemes 3 Tax aspects of Investments. Suggested Readings : 1 Investment Management by V.K.Bhalla 2 Investments Management by V.A. Avadhani 3 Investment : An Introduction to Analysis and Management by Frederick Amling 4 Investment Analysis and Portfolio Management by Prasanna Chandra.
SYLLABUS OF M.COM(FINAL)
PAPER III MATHEMATICS AND QUANTITATIVE TECHNIQUES FOR FINANCIAL DECISIONS
UNIT I 1 Time Value of Money : Concept and Applications Present Value, Future/Compound Value, Annuities (Ordinary Due and Perpetual) Amortization, Discount rate, Equal Monthly Installments. 2 Bonds and Debentures : Simple yield, current yield, yield to maturity, redemption yield, coupon rate, principal, Face value, Maturity, Discount, Premium, Simple Interest, Compound Interest, Quarterly Compounding, Semi-annual Compounding, duration, Conversion premium. Warrants, futures, Options, Swaps, GDRs, ADRs, ECBs, Rights.
UNIT II 1 Concept of Index Numbers : Stock Exchange Indices- Sensex, Down Jones, Nasdaq etc., Composition of indices, full Capitalisation vs Free Float, Basic applications of Indices, Beta. 2 Mathematics of Life Insurance and Mutual Funds(Amortization of Front end Fees, NAV discount/premium to NAV, impact of loading on returns). 3 Simulation. UNIT III 1 Business forecasting Importance of Forecasting Techniques of forecasting Theories of Forecasting. 2 Operation Research Techniques : an Introduction, Linear Programming, Transportation and Assignment Problems, Replacement Decisions. UNIT IV 1 operation Research Techniques: Network analysis PERT and CPM, Game Theory, Queuing Theory, Sequencing Problems. Reference Books : 1 Mathematics of Finance Frank Ayres 2 Financial Management Prasanna Chandra 3 Operations Research Kanti swarup 4 Operations Research V.K.Kapoor
SYLLABUS OF M.COM(FINAL)
PAPER IV : INDIRECT TAXES UNIT I Introduction to Indirect Taxes and Central Excise Part- I Chapter-1 Chapter-2 Chapter-3 Indirect Taxes : Direct and Indirect Taxes Compared, advantages and disadvantages of Indirect Taxes, Brief introduction of several Indirect taxes. Central Excise : History, Excisable goods, Classification of goods, Central Excise Tariff Act, Types of excises duty, valuation, Valuation Rules levy and collection of duty, Important provisions of Act. Central Excise Procedure : Registration, Invoice system, Time and manner of payment and duty warehousing, assessment, central excise rules.
UNIT II Value added Tax and Service Tax. Chapter-1 Chapter-2 Value Added Tax : International experience, structure of VAT Types of VAT, Sales Tax and VAT Compared, Advantage and disadvantages of VAT, Administration of State VAT. Service Tax : Levy of service tax, service covered under service tax, service tax rules, services tax credit rules, Registration, valuation, payment of ST, Assessment.
UNIT III Cenvat Credit : Chapter-1 Chapter-2 Chapter-3 UNIT IV Custom Duty : Chapter-1 Chapter-2 Brief background of custom, Nature of custom duty, Types of custom duties, Classification & Valuation of goods. Baggage, Concept and Types of Baggage, custom duty on baggage, exemptions, Baggage rules. Cenvat credit on inputs, Capital goods and services, Availing and using cenvat credit, cenvat credit rules. Small scale Industries and cenvat. Export of Final goods.
Reference Books : 1 Indirect Taxes V.S.Date 2 Indirect Taxes Law and Practice Sanjiv Kumar 3 Excise Manual R.K.Jain 4 Service Tax Taxmann