DUET M.Com 2021 Syllabus - List of Chapters, Important Topics

Units

Major section

Marks

Unit- 1

Accounting and Auditing 

(Financial Accounting, Corporate Accounting, Cost and Management Accounting, and Auditing)

100 Marks

Unit- 2

Business Statistics, Business Mathematics and Taxation including GST.

100 Marks

Unit- 3

Economics 

(Micro Economics, Macro Economics, Indian Economy and recent developments).

100 Marks

Unit- 4

General Management, Business Law, Company Law, Corporate Governance and Entrepreneurship.

100 Marks

Major Section

Detailed Topics

Financial Accounting

• Basic Accounting Principle

• Accounting Process

• Meaning and Scope of Accounting

• Accounting Concepts, Principles and Conventions

• Accounting Standard -Concepts, objectives, Benefits

• Accounting Policies

• Capital and Revenue Expenditure and Receipts

• Depreciation Accounting

• Inventory Valuation

• Provision and Reserve

• Final Accounts

• Introduction to Partnership Accounts

• Treatment of Goodwill

• Admission of New Partner

• Retirement and Death of a Partner

• Dissolution of Partnership Firm

• Accounting for Hire -Purchase

• Inland Branch

Corporate Accounting

• The issue, Forfeited and Reissue of Forfeited Shares

• Redemption of Preference Shares

• Buy –Back of Equity Shares

• Issue of Debentures

• Redemption of Debentures

• Final Accounts of Companies

• Accounting for Amalgamation

• Internal Reconstruction

• Holding Company Accounts

• Valuation of Shares & Intangible Assets

• Ratio Analysis

• Cash Flow Statement

• Financial Statements Analysis

• Banking Companies

Cost and Management Accounting

• Fundamentals of Cost Accounting

• Material

• Labour

• Overhead

• Methods of Costing

• Budgetary Control

• Profit Volume Analysis

• Absorption Costing Vs.Variable Costing

• Decision Making

• Standard Costing

• Responsibility Accounting

Major Section

Detailed Topics

Business Mathematics

• Matrices & Determinants

• Linear Programming

• Functions, Limits & Continuity

• Differentiation

• Partial Differentiation

• Integration

• Mathematics of Finance

Business Statistics

• Data: Types, Collection & Analysis

• Measures of Central Tendency

• Measures of dispersion

• Moments, Skewness and Kurtosis

• Probability Concepts

• Probability Distributions

• Decision Theory

• Sampling Theory

• Correlation & Regression

• Index Numbers

• Time Series

Major Section

Detailed Topics

Micro Economics

• Demand

• Elasticity of Demand

• Supply & Elasticity of Supply

• Indifference Curve Analysis

• Production Function

• Theory of Cost

• Forms of Market

• Marginal Productivity, Factor Pricing & General Equilibrium

Macro Economics and Indian Economy

• National Income

• Determination of Equilibrium Level of Income & Employment

• Money & Banking

• IS & LM Analysis

• Open Economy

• AD & AS Model

• Problems of Indian Economy

Major Section

Detailed Topics

Income Tax Law

• Basic Concepts

• Residential Status

• Income which do not form part of Total Income

• Income under the Head Salary

• Income From other Sources

• Deductions from Gross Total Income

• Income under the head House Property

• Income under the head Capital Gain

• Income under the head Business and Profession

• Clubbing of Income

• Set off or Carry Forward and Set off of Losses

• Agricultural Income & Its Tax Treatment

• Assessment of Individual

• Assessment of Firm

• Assessment Procedure or Return of Income

• Provision for TDS and Advance Tax

Business Management

• Introduction of Management

• Planning

• Organising

• Staffing and Directing

• Controlling

Business Laws

• The Indian Contract Act,1872

• The Sale of Goods Act, 1930

• The Limited Liability Partnership Act, 2008

• The Information Technology Act, 2000

Company Laws

• Introduction

• Documents

• Management and Meetings

• Dividends, Accounts, Audit

• The Depositories Act 1996

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