Semester - Syllabus Final Eng 22 June

UNIVERSITY OF RAJASTHAN, JAIPUR
SYLLABUS
M.Com.
Accountancy & Business Statistics
Semester Scheme
I/II Semester Examination 2024-25
III/IV Semester Examination 2025-26
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Programme Outcome
The aim of this course is to enhance students understanding of legitimate ways of commerce, accounts
& finance and Taxation to improve their analytical skills for industrial development, financial
management and managerial decisions.
1. Proficiency in Accounting Practices
 Outcome: Develop expertise in recording, classifying, and summarizing financial transactions

using various accounting frameworks.
 Skills Developed: Attention to detail, accuracy, problem-solving, application of accounting
standards.
2. In-depth Understanding of Taxation Laws and Practices
 Outcome: Acquire knowledge of direct and indirect taxation, tax planning, and compliance with
tax laws.
 Skills Developed: Critical thinking, legal interpretation, tax planning strategies.
3. Mastery of Goods and Services Tax (GST)
 Outcome: Learn the intricacies of GST, including registration, compliance, and return filing.
 Skills Developed: Regulatory knowledge, operational efficiency, compliance management.
4. Expertise in Management Accounting
 Outcome: Understand and apply management accounting techniques for internal decision-
making and performance evaluation.
 Skills Developed: Strategic thinking, cost analysis, budgeting, and forecasting.
5. Ability to Analyze and Interpret Financial Statements
 Outcome: Develop the capability to analyze balance sheets, income statements, and cash flow
statements for business evaluation.
 Skills Developed: Analytical skills, financial literacy, reporting proficiency.
6. Effective Use of Financial Tools and Software
 Outcome: Gain hands-on experience with accounting and financial software like Tally,
QuickBooks, and ERP systems.
 Skills Developed: Technical proficiency, software literacy, data management.
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7. Knowledge of Corporate Governance and Ethics
 Outcome: Understand the principles of corporate governance, ethical issues, and their application
in business.
 Skills Developed: Ethical reasoning, integrity, leadership.
8 Practical Application through Case Studies and Projects
 Outcome: Apply theoretical knowledge to real-world scenarios through case studies, projects,
and internships.
 Skills Developed: Practical application, project management, experiential learning.
9. Effective Communication and Presentation Skills
 Outcome: Develop the ability to communicate financial information effectively to various

stakeholders.
 Skills Developed: Communication skills, presentation skills, report writing.
10. Global Perspective on Finance and Accounting
 Outcome: Understand global financial markets, international accounting standards, and cross-
border taxation.
 Skills Developed: Global awareness, adaptability, cultural competence.
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M.COM ABST (SEMESTER SCHEME)
Semester-I
Compulsory Courses
ABS 101: Business Mathematics and Statistics
ABS 102: Direct Tax
ABS 103: Advanced Cost Accounting
Optional Courses (Select any three)
ABS-A 01: Management & Operational Audit
ABS -AO2 Financial Reporting
ABS- A 03: Tax Audit & Practical
ABS-A04: Information System & Accounting
Semester-II
Compulsory Courses
ABS 201: Advanced Business Statistics
ABS 202: Tax Planning & Management
ABS 203: Advanced Corporate Accounting
ABS-B01: Security Analysis
ABS-B 02: Financial Services

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ABS-B 03: Operations Research Optimisation Techniques
ABS-B 04: Computerised Accounting
Semester-III
Compulsory Courses
ABS 301: Advanced Management Accounting
ABS 302: Goods and Service Tax (GST)
ABS 303: Research Methodology
ABS-C01: Operation Research for Decision Making
ABS-C02: Financial & Commodity Derivatives
ABS-C 03: Cost Audit
ABS-C04: Portfolio Management
Semester-IV
Compulsory Courses
ABS 401: Advanced Auditing
ABS 402: Accounting for Service and Government Sector
ABS 403: Cost Management for Decision Making
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ABS-D01: Strategic Financial Management
ABS-D 02: Project Planning & Management
ABS-D 03: Accounting Standards
ABS-D 04: Dissertation
ABST
M.Com Semester-I
ABS 101: Business Mathematics and Statistics
Duration: 3 Hours Max. Marks: 100
Note:- There will be five questions in all. The candidate will require to attempt all the questions selecting
one question from each unit with an internal choice (either/or).
Objectives of the Course
1. Learning how to apply mathematical techniques to solve business problems, such as

optimization, financial modeling, and decision-making.
2. Gaining proficiency in using statistical methods to analyze data, make forecasts, and draw
meaningful conclusions for business operations.
3. Using quantitative analysis to support business decision-making processes, such as product
pricing, production planning, and market analysis.
4. Developing critical thinking and problem-solving abilities through practical exercises and case
studies.
5. Learning to interpret data, including graphs, charts, and statistical measures, to extract insights
relevant to business performance.
6. Often includes training in using spreadsheet software like Excel for data analysis and modeling.
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Unit-I
Arithmetic, Geometric and Harmonic Progressions, Set Theory
Unit-II
Permutation and Combination and Theory of probability
Unit-III
Interpolation and Extrapolation, Moments and Kurtosis, Significance of Statistics in different fields
Unit-IV
Theoretical Frequency Distribution- Binomial, Poisson and Normal Distribution
Unit-V
Statistical Decision Theory & Statistical Quality Control
Note: The candidate shall be permitted to use battery operated pocket calculator that should not have
more 12 digits, 6 functions and 2 memories and should be noiseless and cordless.
Books Recommended:
1. Sanchheti& Kapoor: Statistical Methods
2. Sanchheti& Kapoor: Business Mathematics
3. Mathur, Khandelwal, Gupta, Gupta: Business Statistics, (Hindi and English)
4. Sharma, Jain &Pareek: (Quantitative Methods and Their Applications (Hindi)
5. Statistical Analysis (Hindi)
6. Sharma, Jain & Pareek : Business Mathematics & Statistics (Hindi)
Course Learning Outcome

1. This course would equip the student with tools and models to analyze business data.
2. Help to analyze business problem by applying various statistical methods.
3. The learners will understand the basics of data science and data analytics.
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4. It facilitate them with forecasting performance & optimizing operation.
5. It suggest ways to enhance profitable & decision making skill.
ABST
M.Com Semester-I
ABS 102:-Direct Tax
1. Gain a thorough knowledge of the direct tax laws, including income tax, corporate tax, and
other relevant direct taxes.
2. Learn how to compute taxable income for individuals, businesses, and other entities according
to the applicable tax laws.
3. Study important tax cases, judicial rulings, and their implications on tax practices and policies.
4. Understand the administrative procedures and compliance requirements related to direct taxes,
including audits, assessments, and penalties.
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5. Stay updated with the latest amendments, notifications, and circulars issued by tax authorities
and their impact on tax practices.
Unit -I
Advance Payment of Tax, TDS, Interest on Taxes and Tax Refund Procedure or E filing or return
Unit-II
Assessment of Trust, Assessment of Local Authorities
Unit-III
Assessment of Non- residents and Representative Assessee.
Advance Ruling, Double Taxation Relief and Foreign Collaboration
Unit-IV
Assessment of Co-operative Societies
Penalties and Prosecutions, Appeal, Revision and Tax Authorities
Unit-V
Assessment of Companies
Books Recommended:
1. Singhania V.K: Direct Taxes
2. Girish Ahuja: Direct Taxes
3. Lal B.B.: Income Tax Law and Practice
4. Lakhotia R.N: Assessment of Companies and their officers
5. Patel &Choudhary: Corporate Tax

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1. To provide a high-level of learning about the various heads of income, computation of total
income and measures to deal with related problems, such as interest, refunds, penalties,
persecutions
2. Impart knowledge about assessment of trust, local authorities, cooperative societies, non-residents
and representative assessees.
3. Provide an understanding about advance rolling, double taxation, relief, and foreign collaboration.
4. By understanding direct tax laws one can plan them finances.
5. It help to minimize their tax liabilities and avoid heavy penalties for non-compliance
6. It enables students to compute tax & understand concepts of advance ruling double taxation, TDS,
E Filing etc.
7. It help to understand the statics of people and various assessment areas.
ABST
M.Com Semester-1
ABS 103: Advance Cost Accounting
Note: There will be five questions in all. The candidate will require to attempt all the questions selecting
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1. To provide a comprehensive understanding of advanced cost accounting concepts and
practices.
2. To study various costing methods such as job costing, process costing, and activity-based
costing in greater detail.
3. To equip students with the tools and techniques for effective cost control and cost reduction.
4. To analyze various cost control methods and their applications in real-world scenarios.
5. To enhance decision-making skills by using cost information to support business decisions.
6. To understand the role of cost accounting in strategic planning and management.
7. To learn the process of budgeting and its importance in cost management.
8. To perform variance analysis and understand its implications for business performance.
Unit-I
Accounting Treatment and Control of Waste, Scrap, Spoilage, Defective and Obsolescence, Accounting
Treatment and Control of Administrative, selling and Distribution Overhead, Research and Development
Costs. Learning Curve Theory.
Unit-II
Integrated and non-integrated cost accounts (Cost Ledger or Cost Control Accounts), Reconciliation of
cost and financial accounting.
Unit-III
Process Costing: Accounting treatment of losses during processing, inter-process profit. By Product and
Joint-Product. Equivalent Production, Uniform Costing and Inter-firm Comparison. Ratios useful for
inter-firm Comparison.
Unit-IV
Meaning of concept of Marginal Costing: Break-even Analysis and differential costing. Valuation of
stock under marginal and absorption costing. Production decisions based on Marginal Costing (Make or
Buy. Manual or Machine, Key Factor based product mix only)
Unit-V
Marketing decisions and other decision based on Marginal Costing (Own or lease, replace,
Now or later, shut down or continue only)
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Books Recommended:
1. Maheswari and Mittal: Cost Accounting, Mahaveer Book Depot, Delhi
2. Prasad N.K: Principal and Practice of Cost Accounting
3. Saxena and Vashistha: Advanced Cost Accounts, (Sultan Chand & Sons)
4. Ratanam P.V: Costing Adviser (KitabMahal)
5. Ravi M Kishor: Cost Accounting Taxman Publication, New Delhi
6. Oswal, Mangal, Bidawat: Advanced Cost Accounting
1. Develops students’ ability to construct accounting reports.
2. Student will learn to apply their knowledge by making decisions from such accounting
information.
3. Students gain knowledge about types of cost accounts and develop analytical skills in this field.
4. They will learn process costing, marginal costing & how to prepare regular cost reports based on
it.
5. It provides excellent scope for professional growth.
ABST
M.Com Semester-I
ABS A-01-Management & Operational Audit

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1. Familiarizing students with the principles and techniques of auditing, particularly focusing
on management and operational aspects.
2. Teaching methods to identify and assess risks related to management practices and
operational procedures within organizations.
3. Evaluating the effectiveness of internal controls in managing risks and achieving
organizational objectives.
4. Understanding the regulatory framework and corporate governance principles that guide
management and operational practices.
5. Assessing the performance of management functions and operational processes to enhance
efficiency and effectiveness.
6. Developing skills in preparing audit reports that communicate findings, recommendations,
and corrective actions effectively to stakeholders.
7. Emphasizing the importance of ethical behavior and professional standards in auditing
practices.
Unit-I
Management Audit: Meaning, Need, Difference between Statutory Audit and Management Audit,
Purpose/ Objects, Scope, Aspects, Techniques and Procedures of Management Audit. Management Audit
Programme.
Unit-II
Review of Management Functions: Production, Distribution, Development, Personal and Industrial

Relations, Review of Research and Development and General Management Functions.
Unit-III
Audit of Public Sector undertakings, Bank Audit, Audit of General Insurance Companies.
Unit-IV
Review of Personnel Audit, Appraisal and Review of Management Information System and Audit of
Cooperative societies.
Unit-V
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Review of Purchasing operations, Review of Manufacturing Operations, Appraisal of Management
Decisions, Corporate Social Audit.
Books Recommended:
1. Choudhary D: Management Audit and Cost Audit

2. Ramanathan: Cost and Management Audit
3. Rose T. G: Management Audit
4. Kamal Gupta: Contemporary Audit
5. Agrawal N P &GovindPareek: Cost and Management Audit
6. Saxena&Vasisth: Cost and Management Audit

1. Develop students ability to construct management audit accounting reports.
2. It builds strong performance analysis auditing and management skill in the students.
3. It will build capability to verity that organizational policies and processes are being implemented
or not.
4. It provides various ways to optimize efficiency of an organization.
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ABST
M.Com Semester-I
ABS A-02-Financial Reporting

1. Learning how to read and interpret financial statements such as the balance sheet, income
statement, and cash flow statement.
2. Learning how to prepare financial statements according to the relevant accounting
standards.
3. Developing skills to analyze financial statements to assess the financial health and
performance of an organization.
4. Understanding the regulatory requirements and compliance issues related to financial
reporting.
5. Recognizing the importance of financial reporting in decision-making processes within
organizations, including investment decisions, credit decisions, and strategic planning.
Unit-I
Corporate Financial Reporting: Meaning, Need, Developments, Issues and Problems in corporate
financial Reporting with Special Reference to Published Statement.
Unit-II
Developments in Financial Reporting: value Added Statement, Economic Value Added, Market Value
Added and Shareholders Value Added.
Unit-III
Environmental Accounting, Corporate Social Reporting.
Unit-IV
Human Resource Accounting, Inflation Accounting.
Unit-V
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Recent Developments in financial Reporting system: Web Enabled Reporting. Value Reporting, Segment
Reporting (AS-17).
Books Recommended:
1. Jain, KhandelwalPareek: Higher Accounting (Hindi and English)
2. Agarwal BD: Advanced Financial Accounting
3. Porwal, L. S: Accounting Theory
4. Agarwal, Agarwal Jain, Bansal: Financial Reporting, RBD, Jaipur (Hindi)

1. This course aims at equipping the students with the basic concepts of financial reporting.
2. Students will be exposed to various issues and developments in financial reporting.
3. It updates about the recent trends in the financial system.
4. The paper enables the students to have better understanding about human resource accounting.
5. It highlights the importance & environmental accounting as well.
6. Helps to create consolidated financial statement using the application of financial reporting
standard.
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ABST
M.Com Semester-I
ABS A-03-Tax and Audit Practical

1. Gain a comprehensive understanding of the principles, rules, and regulations governing

taxation, both at the national and possibly international levels.
2. Learn how to apply theoretical knowledge to real-world scenarios through case studies,
simulations, or practical exercises.
3. Understand the fundamentals of audit processes, including planning, execution, and reporting.
4. Familiarize oneself with the compliance requirements related to tax laws and audit standards
applicable to businesses and individuals.
5. Enhance skills related to critical thinking, problem-solving, and decision-making in the context
of tax planning and audit activities.
Max. Marks: 100
1. Audit Procedure: Statutory and Internal Audit, Audit Programme, Internal Control and Internal check,
Vouching, Verification, Case Studies, Preparation of Audit Report.
2. Obtaining PAN/TAN, filing I.T. Return, Filing GST Return, Filing other Taxes Return, Depositing
Tax, Assessment Procedure, use of Different Tax Forms
Note: The candidate is required to appear in practical examination to be conducted by Internal & External
Examiners and Head of the Department/ Principal of the College will appoint Internal Examiner.
Books Recommended:
1. Jain, Khandelwal Pareek: Auditing (Hindi & English)
2. C.P. Jain & H.S. Khandelwal: Auditing (Hindi & English)
3. T.R. Sharma: Auditing

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4. Singhania VK: Direct Taxes
5. Girish Ahuja: Direct Taxes
6. Lal B.B.: Income Tax Law and Practice
7. Lokhotia R.N.: Assessment of Companies and their officers
8. Patel &Choudhary: Wealth Tax, Corporate Tax
1. Students learn auditing process & methods that auditors use to obtain reliable audit evidence.
2. This subjects enable them to gain a sound judgment about an organizations financial status.
3. It help them to check whether the financial statements are prepared in accordance with the
relevant accounting standards.
4. It provides a valuable opportunity to learn practically whatever has been learnt theoretically.
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ABST
M.Com Semester-I
ABS A-04- information system and accounting

Duration: 3 Hrs. Max. Marks: 100
1. Learn to use accounting software effectively for various financial transactions and reporting.
2. Develop proficiency in automating routine accounting tasks like data entry, calculations, and
report generation.
3. Improve accuracy and efficiency in financial record-keeping and reporting through
computerized systems.
4. Understand how computerized accounting systems integrate with other business processes and
financial systems.
5. Gain skills in analyzing financial data and generating various reports required for decision-
making and compliance.
6. Learn about the security measures and internal controls necessary to protect financial data in
7. Understand how computerized accounting systems help in maintaining regulatory compliance
and audit readiness.
Unit-I
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Information System- Data and information concept, System concept, Open and closed system, Business
as a system.
Unit-II
Information System Security. Approaches to IS development, Requirement analysis, design,
implementation and maintenance, IS security, Disaster Recovery.
Unit-III
Accounting Information System- Categories of accounting information system. Architecture of AIS,
Implementation of AIS, Major Accounting information system, financial information system.
Unit-IV
Transaction Processing and Computerized Commercial Application- TP Cycle, Data validation, Batch
and on line processing, computerized commercial application.
Unit-V
Computerized Accounting by using Excel- Application of Statistical and Accounting & Finance
Functions, Use of Accounting Software application.
more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.
Books Recommended: -
1 Information System and Accounting: Sharma, Agurwal, Mangal (Hindi & English)
2 Fundamentals of Computers V. Rajarumam3 Programming in CONOf- Schaun Series
4 Principles of Auditing- Tondon
5 Selecting the Computer System-Chorafas
6 System Analysis & Data Processing: Subramaniam and Menon
7 Computer Data Processing Ciordon B. Davix (Asian Edition)
1. To introduce the students basic of accounts and the usage of tally for accounting purpose.
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2. Students will learn to create company enter accounting voucher entries, reconcile bank statement
etc.
3. Develop analytical skill using tally & generate different types of financial statements.
4. Students will learn computerized accounting by using excel in business application.
ABST
M.Com Semester-II
ABS201Advanced Business Statistics

1. Learning and applying advanced statistical methods beyond basic statistics, such as multivariate
analysis, time series analysis, regression analysis, and hypothesis testing.
2. Equipping students with the skills to use statistical tools to make informed business decisions
and solve complex business problems.
3. Developing proficiency in analyzing large datasets using statistical software and interpreting
results effectively.
4. Understanding techniques for forecasting trends, predicting outcomes, and assessing risks based
on statistical models.
5. Applying statistical techniques to real-world business scenarios, such as marketing analytics,
financial analysis, operations management, and strategic planning.
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6. Enhancing analytical thinking skills to identify, formulate, and solve business problems using
statistical reasoning.
Unit-I
Advanced Concepts in Probability - Joint and Marginal Probability, Posterior Probability and Expected
Value.
Unit-II
Multiple Correlation and Multiple Regression.
Unit-III
Analysis of Time Series: Meaning, Component of Time Series, Calculation of Different Components.
Unit-IV
Association of Attributes and Chi-Square Test.
Unit-V
Vital Statistics: Death Rates, Birth Rates, Fertility Rates and Reproduction Rates.
Books Recommended:
2. Sanchheti& Kapoor: Business Mathematics
3. Mathur, Khandelwal, Gupta, Gupta: Advanced Business Statistics, (Hindi and English)
4. Sharma, Jain &Pareek: Statistical Analysis (Hindi)
5. Sharma, Jain &Pareek Advanced Business Statistics (Hindi)
6. Agarwal NP: Advanced Business Statistics
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1. Mastery in applying advanced statistical methods to analyze and interpret data effectively.
2. Ability to make informed business decisions based on statistical analysis and data insights.
3. Competence in advanced statistical techniques including regression analysis, ANOVA, time
series analysis, multivariate analysis, and non-parametric methods.
4. Ability to apply statistical methods to solve real-world business problems and improve
operational efficiency.
5. Expertise in creating clear and informative data visualizations to communicate statistical findings.
6. Ability to critically evaluate statistical methods and results for validity, reliability, and
applicability.
7. Understanding of ethical issues related to data collection, analysis, and interpretation, including
data privacy and integrity.
ABST
M. Com Semester II
ABS 202 Tax Planning and Management

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1. Gain knowledge of various tax laws, regulations, and their implications on businesses and
individuals.
2. Learn strategies and techniques to legally minimize tax obligations through effective tax
planning.
3. Ensure compliance with tax laws and regulations to avoid penalties and legal issues.
4. Use tax planning as a tool for making strategic business decisions, such as investments,
expansions, and structuring.
5. Identify and manage tax-related risks that may impact financial planning and business
operations.
Unit-I
Tax Planning and Tax Management, Concept of Income and Problems of Tax Planning, Tax Planning &
Residential Status and Tax Planning for Employees Remuneration.
Unit-II
Capital Gain & Tax Planning, Set off and carry Forward of Losses and Tax Planning with Investments.
Unit-III
Tax Planning and Form of Organizations, Diversion of Income and Tax Planning.
Unit-IV
Tax Planning for Industrial Development and Financial Management
Unit-V
Tax Planning for Specific Managerial Decisions and Investment Decisions
Books Recommended:
1. N.K. Sharma: Tax Planning, RBD, Jaipur (Hindi)
2. SinghaniaV..K.: Direct Taxes Law and Practice
3. R.N. Lakhotiya: Tax Management
4. H.P. Raina: Corporate Taxation - A Handbook
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5. Shah C.K.: Tax Planning, RBD, Jaipur
6. Patel and Choudhary: Tax Planning (Hindi & English)

1. Explain the principles and objectives of tax policy and how they influence tax legislation.
2. Identify and interpret key tax compliance requirements for individuals and businesses.
3. Prepare and file tax returns accurately, ensuring adherence to relevant laws and
regulations.
4. Develop and implement effective tax planning strategies to minimize tax liabilities for
individuals and organizations.
5. Evaluate the impact of different tax planning strategies on financial decisions and
outcomes.
6. Analyze and apply tax rules and regulations affecting individual taxpayers.
7. Identify ethical issues related to tax planning and management.
8. Apply ethical principles and professional standards in tax practice.
9. Utilize tax software and technology tools to assist in tax planning and compliance.
10. Understand the role of data analytics in tax planning and decision-making.
ABST
M. Com Semester II
ABS 203: Advanced Corporate Accounting
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1. Gain a deep understanding of advanced accounting principles and practices, including

consolidation, foreign currency transactions, and segment reporting.
2. Develop skills to analyze and interpret complex financial statements of corporations.
3. Learn to apply various accounting standards and regulations in the preparation and presentation
of financial statements.
4. Understand accounting for corporate restructuring activities such as mergers, acquisitions, and
amalgamations.
5. Gain knowledge of accounting for specialized transactions like share-based payments, financial
instruments, and leases.
6. Emphasize the importance of ethics and professional standards in corporate accounting
practices.
i. .
Unit-I
Accounting of Corporate Restructuring, Internal Reconstruction, and Buy Back of Shares.
Unit-II
Consolidated Financial Statements- Income Statement and Balance Sheet Including Inter- company
holdings.
Unit-III
Accounting for Mergers and Acquisitions, Application of Accounting of Standard 14.
Unit-IV
Liquidation of Accounts - Statement of Affairs and Liquidator's Final Statement of Account, Valuation
of Brand, Objectives of Corporate Branding and Accounting of Brand.
Unit-V
Analysis and Interpretation of Corporate Financial Statements.
Books Recommended:
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1. Ravi M Kishore: Advanced Accounting
2. Sehgal&Sehgal: Corporate Accounting
3. Gupta S.P.: Company Accounts Volume II

1. Develop an in-depth understanding of financial statements for corporate entities, including
consolidated financial statements.
2. Gain expertise in the consolidation of financial statements for parent and subsidiary companies,
including handling inter-company transactions and minority interests.
3. Understand the accounting treatment for business combinations, mergers, and acquisitions under
various accounting standards.
4. Achieve a thorough understanding of IFRS and GAAP, with the ability to apply these standards
in preparing and analyzing financial statements.
5. Learn the principles and practices of segment reporting and interim financial reporting.
6. Gain a deep understanding of corporate taxation and its impact on financial reporting.
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ABST
M. Com Semester II
ABS-B 01: Security Analysis

1. Gain knowledge about various financial markets, including equity, debt, and derivatives
markets.
2. Learn about different financial instruments and their characteristics.
3. Master different valuation methods for equities, bonds, and other securities.
4. Understand discounted cash flow (DCF) analysis, relative valuation techniques, and other
models.
5. Study the concepts of risk and return in the context of investment decisions.
6. Learn to measure and manage investment risk using various tools and techniques.
7. Develop skills to analyze financial statements and assess the financial health of companies.
8. Learn to use financial ratios and other metrics for evaluating company performance.
9. Explore the impact of psychology on investor behavior and market outcomes.
10. Study common biases and how they affect investment decisions.
Unit-I
Introduction: Meaning and Significance of security Analysis. Type of Securities, Investment: Nature and
Scope of Investment Analysis, Elements of Investment Avenues of Investment, Approaches To
Investment Analysis, Concepts of Return and Risk, Security Return and Risk Analysis, Measurement of
Risk and Return.
Unit-II
Financial Assets: Types and their Characteristics, Source of Financial Information
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Unit-III
Public Issue: SEBI Guidelines on Public Issue, Size of Issue, Pricing of Issue, Promoters Contribution
Appointment of Merchant Rankers, Underwriter, Brokers, Registrars, Managers, Bankers & Allotment
of Shares.
Unit-IV
Secondary Market: Role, Importance, Types of Brokers, Trading Mechanism, Listing of Security,
Depository- Role and Need. Depository Act-1996.
Unit-V
Fundamental Analysis: Economics Analysis, Industry Analysis and Company Analysis. Technical
Analysis: Trends, Indicator, Indices and Moving Averages Applied in Technical Analysis
Books Recommended:
1. Security Analysis and Portfolio Management: P. Pandian
2. Investment Analysis and Portfolio Management: MadhumatiRangrajan
1. Develop the ability to analyze and interpret financial statements, including balance sheets,
income statements, and cash flow statements.
2. Understand how to apply these methods to value stocks, bonds, and other securities.
3. Analyze the characteristics and valuation of equity securities, including common stocks
and preferred stocks.
4. Understand the valuation and analysis of fixed-income securities, including government
bonds, corporate bonds, and municipal bonds.
5. Learn about different types of risks associated with investments, such as market risk,
credit risk, and liquidity risk.
6. Develop strategies for managing and mitigating these risks.
7. Familiarize yourself with the ethical standards and regulatory requirements in the field of
security analysis.
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8. Understand the importance of integrity, transparency, and ethical conduct in investment
practices.
ABST
M. Com Semester II
ABS-B 02: Financial Services
Objectives of the Course:
1. Gain knowledge about various financial institutions, such as banks, insurance companies,
investment firms, and their roles in the economy.
2. Learn about different financial instruments, including stocks, bonds, mutual funds, derivatives,
and their uses in investment and risk management.
3. Study the functioning of financial markets, including stock exchanges, bond markets, and
money markets, and understand their impact on the economy.
4. Develop skills to identify, assess, and manage financial risks using various tools and techniques.
5. Understand the regulatory framework governing financial services, including laws, regulations,
and compliance requirements.
6. Learn about customer service strategies and practices in the financial sector to enhance client
relationships and satisfaction.
7. Emphasize the importance of ethical behavior and professionalism in financial services.
8. Understand the global financial environment and its influence on domestic financial markets
and institutions.
Unit-I
Introduction, role of financial system, scope, importance, types and innovative financial services.
Unit-II
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Mutual Funds: concept, evolution of Mutual funds, types, organisation of Mutual Funds and valuation
method of individual scheme i.e. Net Present Value.
Unit-III
Factoring: concept, meaning, procedure of workings, types and future prospects, Forfeiting: concept,
meaning, salient features, difference between factoring and forfeiting and operating procedure.
Unit-IV
Securitization of Debts: Introduction, meaning, objective, importance, advantages and structure of
Securitization, Credit Rating: Concept, Meaning types, advantages, credit rating v/s Financial Analysis
and procedure of credit rating
Unit-V
Treasury and Wealth Management Services, Custodian Services, Pension Fund- Role of PFRDA
Books Recommended:
1. Avdhani A.V.: Financial Services in India, Himalaya Publications
2. Khan M.Y.: Financial Services, Tata McGraw Hills.
3. Bhole L.M..: Financial Markets and Institutions.
4. Agashe Anil: Financial Service Markets and Regulations

1. Gain comprehensive knowledge of financial markets, including equity, debt, forex, and
derivatives markets.
2. Learn fundamental and technical analysis for valuing stocks, bonds, and other securities.
3. Understand the principles of portfolio theory and investment strategies.
4. Identify various types of financial risks, including market risk, credit risk, operational risk, and
liquidity risk.
5. Understand the regulatory framework governing financial services, including key regulations and
compliance requirements.
6. Learn the fundamentals of corporate finance, including capital structure, financing decisions, and
dividend policy.
7. Understand the ethical issues and professional standards in the financial services industry.
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ABST
M. Com Semester II
ABS- B 03: Operations Research Optimisation Techniques

1. Introduce the fundamental principles and concepts of operations research.

2. Develop an understanding of different optimization techniques and their applications.
3. Learn to formulate real-world problems into mathematical models.
4. Understand how to represent problems using linear programming, integer programming, and
other optimization techniques.
5. Explore various methods to solve optimization problems, including graphical methods, the
Simplex method, duality theory, and sensitivity analysis.
6. Study advanced optimization techniques such as nonlinear programming, dynamic
programming, and stochastic programming.
Unit-I
Introduction to Operations Research, Characteristics, Types of Models, Techniques, Scope, O R and
Decision Making Limitations.
32
Unit-II
Linear Programming- Meaning, Properties and Assumptions, Formulation of LPP, Graphical Method of
LP, Infeasible Solution, Multiple Solutions, Unbounded Solutions, Limitations of Graphic Method
Unit-III
Linear Programming- Simplex Method- Maximisation and Minimisation Problems, Two Phase Method,
Non- Existance of Feasible Solution, Unrestricted Variable, Degeneracy, Concept of Dual, Application
Areas, Limitations of LP.
Unit-IV
Transportation Model- Introduction, Assumptions, Solution of Transportation- North-West Corner Rule,
Vogel's Method, Least Cost Method, Unbalanced Problems, Maximising problems, Degeneracy, Special
Transportation Problems
Assignment Models- Introduction, Assumptions, Maximising Problems, Special Problems
Unit-V
Inventory, Models, Replacement Theory and Sequencing.
Books Recommended:
1. Khandelwal and Gupta: Operations Research, Ajmera Book Company, Jaipur
2. Vohra, N.D. Quantitative Techniques in Management, Tata McGraw Hill
3. Tulsian and Pandey.: Quantitative Techniques, Pearson Eduction
4. Sharma J.K.: Operations Research

1. Learn about various optimization methods, such as simplex method, interior-point methods,
and branch-and-bound techniques.
2. Formulate objective functions, constraints, and decision variables accurately.
3. Analyze the solutions obtained from optimization models and interpret the results in the
context of the original problem.
4. Evaluate the feasibility and optimality of solutions and understand sensitivity analysis.
5. Explore advanced topics such as stochastic optimization, robust optimization, and multi-
objective optimization.
6. Work on real-life case studies and projects to apply optimization techniques to practical
problems.
33
7. Improve decision-making abilities by understanding the trade-offs and implications of
different optimization solutions.
8. Develop the ability to effectively communicate the results and recommendations derived from
optimization models to stakeholders.
ABST
M. Com Semester II
ABS- B 04: Computerised Accounting

Max. Marks: 100 Duration: 3 Hours
1. Learn to use accounting software effectively for various financial transactions and reporting.
2. Develop proficiency in automating routine accounting tasks like data entry, calculations, and
report generation.
3. Improve accuracy and efficiency in financial record-keeping and reporting through
4. Understand how computerized accounting systems integrate with other business processes and
financial systems.
5. Gain skills in analyzing financial data and generating various reports required for decision-
making and compliance.
6. Learn about the security measures and internal controls necessary to protect financial data in
7. Understand how computerized accounting systems help in maintaining regulatory compliance
and audit readiness.
34
Unit-I
Computerised Accounting System: Concept, Features, Transaction Processing system, Manual vis
computerised Accounting, Advantages and limitation of computerised Accounting system, Different
types of Accounting software, Essential features of Accounting packages, Generic considerations.
Unit-II
Computerized Accounting by using Excel in Business Application: Introduction of Excel, Payroll
accounting, Assets accounting. Schedule forming part of the Balance Sheet, Application of Statistical &
Accounting & Finance Functions, Graphs, Charts.
Unit-III
Structuring databases for Accounting: Concept, Objectives of Database, Data Processing Cycle,
Designing database for Accounting, Creating database tables for Accounting, Designing structure query,
Designing tables query, forms and reports of accounting data using MS Access.
Unit-IV
Accounting in Tally: Introduction, Company Creation & Configurations, Setup accounting Masters,
Creations, display & alteration of groups & ledgers, Accounting vouchers, creating Inventory masters,
Stock groups & stock categories.
Unit-V
Analysis of Financial Statements and Report Generation: Generation of different types of financial
statements, Fund flow, Cash flow, Ratio Analysis, Budget, Stock Summary, Generation of report
Accounting Books and Registers (ledgers, cash books, bank books, purchase register, sales register,
Journal register, purchase and sales)
Books Recommended:
1. Tally Education Private Limited: Computerised Accounting Using Tally.
2. Michael Fardon. Computer Accounting (Accounting & Finance)
3. William Murray.: Computerised Accounting: the Complete Tutorial
4. S Sudalaimuthu, S Anthony Raj: Computer Application in Business
5. Rajesh Narang Database Management System
35
1. To introduce the students basic of accounts and the usage of tally for accounting purpose.
2. Students will learn to create company enter accounting voucher entries, reconcile bank statement
etc.
3. Develop analytical skill using tally & generate different types of financial statements.
4. Students will learn computerized accounting by using excel in business application.
ABST
M. Com Semester III
ABS 301Advanced Management Accounting

1. Equip students with advanced techniques and strategies for managing costs effectively within an
organization.
2. Provide students with the tools and frameworks necessary to make informed and strategic
business decisions.
36
3. Teach students advanced methods of budgeting and forecasting to support long-term planning
and control.
4. Introduce various performance measurement systems, including balanced scorecards and other
performance management tools.
5. Develop skills in analyzing financial statements, cost behavior, and financial ratios to support
strategic planning and decision-making.
6. Explore advanced costing methods such as activity-based costing, target costing, and lifecycle
costing.
Unit-I
Standard Costing: Analysis of Variances- Cost and Sales Variances. Reporting and Accounting
Procedure of Standard cost.
Unit-II
Budgetary control Flexible/Fixed Budgets, Functional Budgets, Zero Based Budgeting, Performance
Budgeting, Budget Ratios and Budget Variances.
Unit-III
Costing for Service Sector- Costing Method, Collection of Data for Service Sector, Pricing of Service
Sector.
Unit-IV
Pricing Decisions- Pricing Strategies, Pareto Analysis Pricing Policies
Unit-V
Cost Reduction and Cost Control- Cost Reduction Techniques, Productivity Accounting.
Books Recommended:
1. Oswal, Mangal&Bidawat: Cost Analysis & Control
2. Ravi M Kishore: Advanced Management Accounting
3. Saxena&Vashist: Advanced Management Accounting
37
1. Ability to use advanced management accounting techniques to make strategic business decisions.
2. Proficiency in various costing methods and their application in cost control and reduction
strategies.
3. Understanding of performance measurement systems and the use of balanced scorecards and other
tools to assess organizational performance.
4. Expertise in creating detailed budgets and forecasts, and the ability to use these tools for planning
and control.
5. Skills in analyzing financial statements and using financial data to assess business health and
guide managerial decisions.
6. Understanding of ethical issues in management accounting and ensuring compliance with relevant
regulations and standards.
ABST
M. Com Semester III
Optional Paper - ABS-302
Goods and Services Tax
38
1. To provide updated, detailed, and systematic knowledge about GST

2. To enable decision-making by enhancing analytical and problem-solving skills.
3. To Provide specialized and updated knowledge in the area of GST in a systematic
manner;
4. To enable the students to learn the concepts indirect tax and GST from the pre-GST
period to post GST Period
5. To understand the importance of indirect taxes (GST) in the Indian and global economy
and its contributions to the economic development
6. To understand the implications of GST on the taxable capacity consumers, dealers and
the society at large and its changes
7. To make them to be a tax consultant in preparing the tax planning, tax management,
payment of tax and filing of tax returns.
Unit-I
Introduction of GST, IGST Act, 2017. Definition, Benefits, Constitutional Aspects and Legal Framework
of GST Including CGST, IGST, SGST and UTGST.
Unit-II
Identification of Nature of Supply- Inter State and Intra State Supply, Composite and Mixed Supply,
Continuous Supply and Zero Rated Supply, Taxable and Non- taxable Supply, Exemptions, Composite
Scheme of GST, Applicable Rates of GST.
Unit-III
Concept Relating to Input Tax Credit and Computation of Input Tax Credit.
Unit-IV
Procedure of Registration Under GST, Maintenance of Books and Records, Filling of Returns,
Computation of GST, Payment of Tax, Reverse Charge, Refund of Tax.
Unit-V
39
Administration of GST Regime, Assessment, Demand and Recovery, Inspection, Search, Seizure,
Provisions with Respect to offences and Penalties.
Books Recommended:
1. Nitya tax associates: Basics of GST, Taxman, Delhi.
2. Dr. Harsh Vardhan: Goods & Service Tax, Bharat Publication, Delhi
3. Shah and Mangal: Goods and Service Tax, RBD, Jaipur
4. Goods and Service Tax: P.C. Publications, Jaipur.
5. Bangar and Bangar: Beginor's guide to GST, Aadhya Publication, Allahabad.
1. Students will be equipped with the knowledge of basic concepts of goods & service tax, CGST,
GST & UTGST.
2. They will learn the basic procedure under GST in corporating the registration filing of returns and
payments of tax.
3. Students also learn about how input tax credit mechanism reduces the GST payable at the time of
sale.
4. This course provider sufficient practical knowledge of various concepts GST along with
transitional issues.
ABST
M. Com Semester III
ABS 303 : Research Methodology

40
1. Grasping the basic concepts and principles of research.

2. Gaining the ability to formulate research problems and hypotheses.
3. Learning to design research studies, including sampling methods, data collection, and
analysis techniques.
4. Developing skills to conduct comprehensive literature reviews.
5. Learning to identify gaps in existing research.
6. Gaining proficiency in writing research proposals, reports, and academic papers.
7. Learning the structure and components of research documentation.
8. Understanding how to apply research findings in practical settings.
9. Learning to communicate complex research concepts to a non-expert audience.
Unit-I
Research Meaning Objectives, Importance and Types of Research.
Unit-II
Meaning and concept of Research Methodology, Research Process, Data Collection and Data Analysis.
Unit-III
Sampling Theory Methods of Sampling, Sampling Distribution, Sampling and Non- Sampling Errors,
Concept of Standard Error and its Utility, Hypothesis Testing Parametric Test in Large Samples- Z Test.
Unit-IV
Hypothesis Testing in Small Samples- 't' Test, 'F' Test & Analysis of Variance.
Unit-V
Non- Parametric Tests, Mann Whiteny, Krushal Wallis Test etc
Books Recommended:
1. Croxton&Cowden: Applied Statistics
41
2. Karnnel, P.H.: Applied Statistics for Economics
3. Gupta B.N.: Statistics
5. K.N. Nagar: Elements of Statistics (Hindi) search methodology and Statist
6. Mathur, Khandelwal, Gupta: Me
7. Mehta, Gupta: Research Methods in Management, RBD, Jaipur
8. HimanshuSaxsena: Research Methods in Management, RBD, Jaipur

1. This course will help to identify a suitable research project for an intended research.
2. It addresses the issues in selecting a research problem and discuss the tools and techniques to be
employed in it completion.
3. Help to look at complex problems from different persecutions.
4. Hypothesis testing and various types of test help the students determining the reliability of a study.
ABST
42
M. Com Semester III
ABS-C-01: Operation Research for Decision Making Techniques
1. Introduce students to the fundamental concepts, methodologies, and techniques used in

operations research to solve decision-making problems.
2. Teach students how to formulate real-world problems as mathematical models, including linear
programming, integer programming, and network models.
3. Develop students' ability to apply various optimization techniques to find the best solutions to
decision-making problems. This includes methods like the Simplex method, duality theory, and
sensitivity analysis.
4. Enhance students' quantitative analysis skills to analyze and interpret data for informed
decision-making.
5. Improve students' problem-solving skills by teaching them to identify, analyze, and solve
complex operational problems using OR techniques.
Unit-I
Decision Theory, Decision Making Under Uncertainty, Decision Making Under Risk, Bayesian
Approach, Decision Tree- Applications.
Unit-II
Decision making in a competitive Situation- Game Theory, Types of Games, Two Person Zero Sum
Games, Mixed Strategy and Method of Solution Using Linear Programming.
Unit-III
Waiting line, Characteristics, Arrival Process, Structure and Service Process, Single Channel Models,
Cost analysis and Business Application of Waiting Lines.
Unit-IV
43
PERT & CPM, Network construction and analysis, Critical Path, Time cost trade off, Crash Activity
analysis Planning and Scheduling, Project Costs, Controlling Project Costs.
Unit-V
Simulation for Business Monte Carlo Method, Application of Simulation in Business Situations
Books Recommended:
1. Khandelwal and Gupta: Operations Research, Ajmera Book Company, Jaipur
2. Vohra, N.D. Quantitative Techniques in Management, Tata McGraw Hill
3. Tulsian and Pandey.: Quantitative Techniques, Pearson Eduction
4. Sharma J.K.: Operations Research
1. Helps to understand basic concepts of operational research and its applications.

2. Equips students with basic operational research tools & techniques.
3. Game theory can help students to predict how people behave when they are in competitive
situation.
4. Students learn time and cost management techniques using PERT & CPM.
5. Help to develop practical skill in application of simulation business situations.
44
ABST
M. Com Semester III
ABS-C-02 Financial and Commodity Derivatives

1. Provide a thorough understanding of financial and commodity derivatives, including futures,

options, forwards, and swaps.
2. Explain the functioning of derivative markets, including trading, clearing, settlement, and the
role of exchanges and over-the-counter (OTC) markets.
3. Introduce pricing models for derivatives, such as the Black-Scholes model, binomial models,
and other relevant pricing theories.
4. Explore the use of derivatives for speculation and arbitrage opportunities, and understand the
associated risks and rewards.
5. Discuss various strategies involving derivatives, such as options strategies (e.g., spreads,
straddles, strangles) and futures strategies (e.g., hedging, spread trading).
Unit-I
Derivatives Definition- Types- Forward Contracts- Futures Contracts Options Differences between Cash
and Future Markets- Types of Traders Exchange Traded Securities- Types of Settlement- Uses and
Advantages of Derivatives- Risks in Derivatives..
Unit-II
Specifications of Futures Contract- Margin Requirements- Marking to Market- Hedging using Futures-
Types of Future contracts- securities. Stock Index Futures, - Relationship between future prices, Forward
Prices and Spot Prices.
45
Unit-III
Call and Put Options- American and European Options- Intrinsic Value and Time Value of Options-
Option Payoff, options on Securities, Stock Indices, Currencies and Futures- Options pricing models
Black Schales and Black 76 models- Differences between future and Option contracts
Unit-IV
Advance derivative strategies, Hedging, Spread and arbitrage strategies
Unit-V
Currencies and Commodities Derivatives, Commodity derivative strategies.
Books Recommended:
1. John C. Hull, Options, Futures and other Derivative Securities, PHI Learning, 7th Edition, 2008
2. Keith Redhead, 'Financial Derivatives- An Introduction to Futures Forwards, Options and
SWAPS'- PHI Learning, 2008
3. Stulz, Risk Management and Derivaties, Cengage Learning 1" Edition, 2008
4. Verma Derivaties and Risk Management, 1" Edition 2008
5. David Dubofsky-'Option and Financial Futures Valuation and Uses, McGraw Hill International
Edition.
6. S.L.Gupta, Financial Derivaties- Theory, Concepts and Practice, Prentice Hall of India, 2008

1. The course develops the students’ ability to speculate on the future price of financial assets in the
future.
2. Helps to know financial tools that allow an investor to invest in commodity and make a profit
without actually owning its.
46
ABST
M. Com Semester III
ABS-C03 Cost Audit

1. Introduce the fundamental concepts, principles, and objectives of cost auditing.

2. Familiarize students with the legal and regulatory framework governing cost audits, including
relevant laws, standards, and guidelines.
3. Teach the planning and execution of a cost audit, including the development of audit programs,
audit procedures, and the collection of audit evidence.
4. Understand the requirements for maintaining cost records and documentation as per regulatory
standards and the role of these records in the cost audit process.
5. Analyze techniques for cost control and cost reduction, and evaluate the effectiveness of cost
management practices in an organization.
6. Assess the internal control systems related to cost accounting and their effectiveness in ensuring
accurate and reliable cost information.
7. Learn various cost audit techniques and tools, including analytical procedures, substantive
testing, and verification of cost records.
Unit-I
Cost Accounting Standards (CAS) Introduction, Concept, Need and Significance CAS-1 to CAS 12.
Unit-II
47
CAS-13 to CAS 24
Unit-III
Cost Audit Meaning and origin of Cost Audit, Relevance and objectives of cost-audit nature, advantages
and disadvantage of cost audit difference between financial audit and cost audit aspects of cost audit.
Unit-IV
Cost Auditor- Qualification, Disqualifications, Appointment Rights and duties Professional Ethics, Cost
Audit Programme.
Unit-V
Cost Accounting Records &Rules, verification of Cost Records and Reports, Cost audit of Productivity,
energy & Pollution Control, Companies (Cost Records and Audit) Rules, 2014, CARO-2016 under
Indian Companies Act 2013
Books Recommended:
1. Jain, Khandelwal, Pareek Cost & Management Audit Ramesh Book Depot- Jaipur
2. Khandelwal:Management Audit Ramesh Book Depot Jaipur
3. Choudhary D: Management Audit & Cost audit New Central Book Agency Kolkata.
4. Ramanathan: Cost and Management Audit Tata, McGraw Hill, New Delhi, Kolkata
5. Rose T.G. Management Audit (Gel & Co, Landon).
6. Cona W.L. Management Audit (Prentice Hall)

1. In depth knowledge of cost audit ensures compliance with legal standards.
2. Student appraise about opportunities for cost saving and enhance financial transparency.
3. This subject help them to streamline expenses, save money and improve overall financial health
of an organization.
4. It explains about the crucial role functions of cost auditor in accounting system.
48
ABST
M. Com Semester III
ABS-C 04 Portfolio Management
1. Introduce fundamental concepts in investment and portfolio management, including risk, return,
diversification, and asset allocation.
2. Provide a thorough understanding of various financial instruments such as stocks, bonds, mutual
funds, ETFs, and derivatives.
3. Teach the principles of modern portfolio theory (MPT), including the efficient frontier, capital
market line, and the concept of an optimal portfolio.
4. Analyze the relationship between risk and return, including the calculation of expected returns,
variance, standard deviation, and beta.
49
5. Understand the principles and strategies of asset allocation and the importance of diversification
in managing risk.
6. Learn methods of security analysis, including fundamental analysis, technical analysis, and
quantitative analysis, to evaluate investment opportunities.
7. Introduce techniques for measuring portfolio performance, including the use of performance
metrics such as the Sharpe ratio, Treynor ratio, and Jensen's alpha.
Unit-I
Portfolio Analysis: Estimated Rate of Return and Standards Deviation of Portfolio, Marketwise Risk and
Return Optimization,
Unit-II
Single Index, Portfolio Total Risk, Portfolio Market Risk and Unique Risk, Sharpe Optimization
Solution.
Unit-III
Capital Market Theories: Capital Market Line and Security Market Line, Risk Free Lending and
Borrowings, Facto Model, Arbitrages Price Theory, Two Factors and Multifactor Model, Principal
Arbitrage portfolios.
Unit-IV
Efficient Market Hypothesis: Portfolio Performance evaluation Measurement of Return, Risk Adjusted
Measure of Return, Market Timing
Unit V
Portfolio evaluation – sharp treynor and jensen model, portfolio revision
Books Recommended:
1. Security Analysis and Portfolio Management P. Pandian
2. Investment Analysis and Portfolio Management Madhumati Rangrajan
1. Helps to acquire the conceptual understanding of portfolio analysis.

50
2. Helps to determine the portfolio risk and return & measure them on the basis of various
techniques.
3. Student learn the relationship between risk and return how securities are priced and how investor
behave in capital markets.
4. It introduced the student how a managed portfolio has performed relative to some comparison
benchmark.
ABST
M. Com Semester IV
ABS 401 Advanced Auditing

1. To provide students with a comprehensive understanding of advanced auditing concepts,

principles, and methodologies.
51
2. To familiarize students with the application of international and national auditing standards in
various audit scenarios.
3. To develop skills in identifying and assessing audit risks, and in designing appropriate audit
responses.
4. To emphasize the ethical and legal responsibilities of auditors, including adherence to
professional codes of conduct.
5. To equip students with techniques for detecting and preventing fraud within audited entities.
Unit-I
Audit Standards- Meaning, Need and Objectives, Introduction to Different Audit Standards.
Unit-II
Investigation and Due Diligence- Meaning, Difference between Audit and Investigation, Investigation of
Frauds, Financial Due diligence and Reporting, Concept of Environmental Audit, Energy Audit and
Public Expenditure Audit.
Unit-III
Tax Audit Concept, Significance, Objectives and Scope, Need of Tax Audit, Legal Provisions,
Maintenance of Books..
Unit-IV
Appointment of Tax Auditor, Process of Tax Audit, AS-22 and Guidance Notes Issued by ICAI and Tax
Audit Reports.
Unit-V
Audit of Life Insurance Companies and NBFCs, Excise Audit GST Audit, Corporate Governance and
clause 49
1. Evaluate and analyse the application of professional judgments in auditing.

2. Equips with the knowledge of regulatory and legal requirement preventing non compliance issues
for an organization.
3. It keeps the student update about the various provisions of income tax act.
52
ABST
M. Com Semester IV
ABS-402 Accounting for Service and Government Sector

53
1. To equip students with techniques for detecting and preventing fraud within audited. Grasp
the basic principles and concepts of accounting specific to service and government sectors.
2. Understand the differences between accounting practices in service organizations and
governmental entities.
3. Learn about the regulatory frameworks governing accounting in service and government
sectors.
4. Understand the specific financial reporting requirements for these sectors, including the
standards set by regulatory bodies like GASB (Governmental Accounting Standards Board).
Unit -I
Final Accounts of Banking Companies.
Unit-II
Financial Statement of life and Non-Life Insurance Companies.
Unit-III
Final Accounts of Electricity Companies and Double Accounts System.
Unit-IV
Government Accounting -Accounting Books: Daily Income Register, Case Book, Stock Register, Source
of Capital and Revenue Receipt, Contingency Fund.
Unit-V
Internal Audit, Departmental Audit and CAG audit in Government sector.
Books Recommended:
1. Ravi M Kishore, Advance Accounting
2. PC Tulsiyan
54
1. After studying the course, students will be able to know various types of bank account & multiple
types of bank consumer.
2. Students learn advantage & discharges of bank loan & relationship between banker and its
customers.
3. They will be able to conduct any audit assets against identify and explain risks controls and
various risks.
4. Students become aware of accounting system in government and managing and budgeting system
of public revenue.
ABST
M. Com Semester IV
ABS-403 Cost Management for Decision Making

55
1. Learn the fundamental concepts of cost, including cost behavior, cost classification, and cost
accumulation.
2. Gain knowledge of various costing systems such as job costing, process costing, activity-based
costing, and standard costing.
3. Develop strategies for controlling costs and improving efficiency within an organization.
4. Learn how to use cost information to make informed business decisions, including pricing,
product mix, outsourcing, and capital investment decisions.
5. Understand various performance measurement techniques and how they can be used to evaluate
and improve organizational performance.
Unit -I
Cost Co Decision Making -Relevant Cost Opportunity Cost and Differential their application, Research
and Development Cost.
Unit-II
Activity Based Costing, Target Costing, Life Cycle Costing and JIT
Unit-III
Cost Sheet- Profitability Analysis and Reporting, Value Chain Analysis, Manufacturing Resource
Planning and Throughput Accounting.
Unit-IV
Balanced Score Card, Benchmarking, Kaizen Costing.
Unit-V
Transfer pricing and Divisions Performance Analysis, Total Quality Management.
Books Recommended:
56
1. Ravi M Kishore: Advance Management
2. Khan & Jain: Management Accounting, Text and Cases
3. Pandey I. M.: Management Accounting
4. Mehta B.K.: Management Accounting

1. Provider a better understanding about how a company identifies and categories cost according to
project requirements.
2. Helps to identify the process of planning and controlling the cost associated with running a
business.
3. Helps to make right decisions regarding cost as they impact the profit margin and financial
performance.
57
ABST
M. Com Semester IV
ABS-D01 Strategic Financial Management
1. Equip students with a comprehensive understanding of financial concepts, tools, and techniques
essential for strategic decision-making.
2. Enhance skills in making strategic investment and financing decisions, including capital
budgeting, cost of capital, and capital structure management.
3. Provide knowledge on identifying, measuring, and managing financial risks, including the use
of derivatives and other hedging techniques.
4. Highlight the importance of ethical considerations and regulatory compliance in financial
decision-making.
5. Integrate financial management with broader strategic management concepts to ensure
alignment with organizational goals and strategies.
6. Learn to measure and evaluate financial performance using various metrics and implement
effective financial control systems.
7. Develop strategic thinking and problem-solving skills essential for addressing complex financial
challenges in a dynamic business environment.
Unit -I
Indian Financial System, Information to Financial Market, Role of Financial Market in Economic
Development, Financial Policy and Corporate Strategy, Strategic Decision making framework, corporate
Valuation, Conceptual Framework of Valuation, Methods of Corporate Valuation
Unit-II
Risk Management, Identification of types of Risk Faced by an organisation, Evaluation of Financial
Risks, Evaluation of appropriate method for the identification and management of financial risk.
Unit-III
58
Foreign Exchange Exposure and Risk Management, Exchange rate determination, Foreign currency
market, Management of transaction, translation and economic exposures, Hedging currency risk, Foreign
exchange derivatives- forward, futures, options and swaps..
Unit-IV
Mergers, Acquisitions and corporate Restructuring, Conceptual Framework, Different Forms of Mergers
and Acquisitions, Reverse Merger, Demerger, Ownership Restructuring Management /Leveraged
Buyouts, Cross Border Mergers.
Unit-V
Startup Finance, Introduction including Sources of Funding, Start up India Initiative, Small & Medium
Enterprises Market Size, Employment Generation and Contribution to GDP
Books Recommended:
1. Prasnna Chandra: Financial Management
2. Khan & Jain: Financial Management
3. Pandey I. M.: Financial Management
4. Ravi M Kishore.: Financial Management
5. Agarwal M.R.: Financial Management

1. Grasp the principles of financial strategy and its importance in achieving corporate objectives.
2. Develop skills in financial statement analysis, forecasting, and financial planning.
3. Understand how to identify, assess, and manage financial risks.
4. Gain proficiency in valuing businesses and financial assets.
5. Learn about various funding options and strategies, including equity and debt financing.
6. Explore financial management in an international context, including currency risk management.
7. Develop skills in managing and controlling costs strategically to improve profitability.
59
ABST
M. Com Semester IV
ABS D02 Project Planning & Management

one question from each unit with an internal choice (either/or)
1. Introduce fundamental concepts, methodologies, and frameworks of project management.

2. Explain the project lifecycle and phases from initiation to closure.
3. Teach students how to define project scope, objectives, and deliverables.
4. Develop skills for creating detailed project plans, including work breakdown structures (WBS)
and Gantt charts.
5. Track project progress using various monitoring techniques.
6. Learn corrective actions and change management processes to keep projects on track.
7. Understand the processes for project completion and handover.
8. Conduct project evaluations and lessons learned sessions to improve future projects.
Unit-I
Project Management, Project Management System and System Development Cycle, Project Feasibility
Study.
Unit-II
Project Planning, Project Evaluation, Managing Risk in Projects
Unit-III
60
Project Organization Structure, Risk and Sensitivity Analysis, Social Cost Benefit Analysis
Unit-IV
Cost Estimation and Budgeting, Network Analysis (PERT & CPM).
Unit-V
Project Control, Project Management Information System, Project Management Performance.
Books Recommended:
1. Prasanna Chandra: Project Preparation Appraisal Budgeting and Implementation
2. Dean J: Capital Budgeting (Columbia University Press, New York. 1973)
3. Agarwal N.P. and Mishra B.K.: Project Planning, Ramesh Book Depot, Jaipur
4. Himanshu Saxsena: Project Management, RBD, Jaipur

1. Students learn effective project management which can help businesses improve their
productivity efficiency and profitability.
2. They understand how to establish cost schedule, task resources & budget line for project planning.
3. Successful project management improves employee satisfaction and create a positive working
environment for teams.
4. This course provides a number of high impact tools which can assist project planning &
management.
61
ABST
M. Com Semester IV
ABS D 03 Accounting Standards

Important Note: Business Problems based on Accounting Standards will also be asked in the examination.
1. Familiarize students with the conceptual framework of accounting standards.

2. Provide detailed knowledge of specific accounting standards, such as International Financial
Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).
3. Cover the recognition, measurement, presentation, and disclosure requirements of various
standards.
4. Teach students how to apply accounting standards to prepare financial statements.
5. Discuss the practical challenges and complexities in applying these standards.
6. Compare different accounting standards used globally and understand their implications.
7. Understand the role of regulatory bodies in the development and enforcement of accounting
standards.
62
Unit-I
Introduction to AS, Ind AS, Guidance Notes and Schedule III of Companies Act, 2013 Introduction to
IPRS,
AS 1 Disclosure of Accounting Policies, AS3Cash Flow Statements (Revised).
AS 4 Contingencies and Events Occurring after the Balance Sheet Date,
AS 5 Net Profit or Loss for the period, Prior Period Items and Changes in Accounting Policies (Revised),
AS 9 Revenue Recognition 01/04/1993
Unit-II
AS 2 Valuation of Inventories (Revised), AS 6 Depreciation Accounting (Revised)
AS 10 Accounting for Fixed Assets, AS 16 Borrowing Costs
AS 26 Intangible Assets, AS28 Impairment of Assets
Unit-III
AS 7 Construction Contracts (Revised), AS 11 The Effects of Changes in Foreign Exchange Rates
(Revised)
AS 12 Accounting for Government Grants, AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations, AS 20 Earnings Per Share
Unit-IV
AS 17 Segment Reporting, AS 18 Related Party Disclosures
AS 21 Consolidated Financial Statements, AS 23 Accounting for Investment in Associates in

Consolidated Financial Statements
AS 25 Interim Financial Reporting, AS 27 Financial Reporting of Interests in Joint Ventures
Unit-V
AS 15 Employee Benefits, AS 19 Leases
AS 22 Accounting for Taxes on Income, AS 24 Discontinuing Operations
63
AS 29 Provisions, Contingent Liabilities and Contingent Assets.

1. Students learn various accounting standards which significantly influence the way financial
statement are prepared and presented
2. Knowledge of accounting standards improves the reliability of financial statement.
3. Students learn rules for standard treatment and recording of transactions.
4. It helps them in detection of frauds and determining managerial accountability.
ABST
M. Com Semester IV
ABS D 04 Dissertations
Important Note:
1. Dissertation will be completed in the guidance of supervisor on particular topic of research.
2. Supervisor will be allotted to the student by the Head of the Department. Topic of Research will be
allotted by the Supervisor.
3. Five copies of Dissertation should be prepared in hard bound and cover should be lemon yellow cover
in standard format as explained by the supervisor.
4. Three copies of Dissertation should be submitted in the Department. One copy should be provided to
the supervisor at the time supervisor is approving dissertation by his/her signature. One copy should be
kept by the student for his/her record.
64
5. Dissertation should be submitted in the Department before commencement of Examination.

1. Dissertation writing can help student develop their critical thinking skills.
2. Students learn to analyse and evaluate complex data and information.
3. By conducting original research students aim to fill the gap in literature and propose novel
perspectives.
4. Writing dissertation contributes to their knowledge skills and research expertise.
65

Semester - Syllabus Final Eng 22 June

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UNIVERSITY OF RAJASTHAN, JAIPUR

I/II Semester Examination 2024-25

III/IV Semester Examination 2025-26

1. Proficiency in Accounting Practices

 Outcome: Develop expertise in recording, classifying, and summarizing financial transactions

2. In-depth Understanding of Taxation Laws and Practices

3. Mastery of Goods and Services Tax (GST)

4. Expertise in Management Accounting

5. Ability to Analyze and Interpret Financial Statements

6. Effective Use of Financial Tools and Software

8 Practical Application through Case Studies and Projects

9. Effective Communication and Presentation Skills

 Outcome: Develop the ability to communicate financial information effectively to various

10. Global Perspective on Finance and Accounting

ABS 101: Business Mathematics and Statistics

ABS 102: Direct Tax

ABS 103: Advanced Cost Accounting

Optional Courses (Select any three)

ABS-A 01: Management & Operational Audit

ABS -AO2 Financial Reporting

ABS- A 03: Tax Audit & Practical

ABS-A04: Information System & Accounting

ABS 201: Advanced Business Statistics

ABS 202: Tax Planning & Management

ABS 203: Advanced Corporate Accounting

Optional Courses (Select any three)

ABS-B01: Security Analysis

ABS-B 02: Financial Services

ABS-B 04: Computerised Accounting

ABS 301: Advanced Management Accounting

ABS 302: Goods and Service Tax (GST)

ABS 303: Research Methodology

Optional Courses (Select any three)

ABS-C01: Operation Research for Decision Making

ABS-C02: Financial & Commodity Derivatives

ABS-C 03: Cost Audit

ABS-C04: Portfolio Management

ABS 401: Advanced Auditing

ABS 402: Accounting for Service and Government Sector

ABS 403: Cost Management for Decision Making

Optional Courses (Select any three)

ABS-D 02: Project Planning & Management

ABS-D 03: Accounting Standards

ABS-D 04: Dissertation

ABS 101: Business Mathematics and Statistics

Duration: 3 Hours Max. Marks: 100

Objectives of the Course

1. Learning how to apply mathematical techniques to solve business problems, such as

Theoretical Frequency Distribution- Binomial, Poisson and Normal Distribution

2. Sanchheti& Kapoor: Business Mathematics

3. Mathur, Khandelwal, Gupta, Gupta: Business Statistics, (Hindi and English)

4. Sharma, Jain &Pareek: (Quantitative Methods and Their Applications (Hindi)

5. Statistical Analysis (Hindi)

6. Sharma, Jain & Pareek : Business Mathematics & Statistics (Hindi)

Course Learning Outcome

5. It suggest ways to enhance profitable & decision making skill.

ABS 102:-Direct Tax

Duration: 3 Hours Max. Marks: 100

Objectives of the Course