Semester-wise Syllabus for M.Com in Accounting & Finance

Semester 1:

1. Advanced Financial Accounting

   • Accounting Standards (Ind AS/IFRS)

   • Corporate Financial Reporting

   • Accounting for Mergers & Acquisitions

2. Business Economics

   • Macroeconomic Policies

   • Demand & Supply Analysis

   • Economic Environment for Business

3. Quantitative Techniques for Business Decisions

   • Statistical Tools & Applications

   • Regression Analysis

   • Forecasting Techniques

4. Corporate Laws & Governance

   • Companies Act, 2013

   • SEBI Regulations

   • Corporate Governance & Ethics

5. Elective / Foundation Course (Varies by University)

Semester 2:

1. Cost & Management Accounting

   • Activity-Based Costing (ABC)

   • Budgetary Control

   • Standard Costing & Variance Analysis

2. Financial Management

   • Capital Budgeting

   • Working Capital Management

   • Risk & Return Analysis

3. Taxation – Direct & Indirect Taxes

   • Income Tax (Corporate & Individual)

   • GST (Goods & Services Tax)

   • Tax Planning & Compliance

4. Research Methodology in Commerce

   • Research Design & Data Collection

   • Hypothesis Testing

   • Report Writing

5. Elective / Specialization Paper

Semester 3:

1. Advanced Auditing & Assurance

   • Standards on Auditing (SA)

   • Internal & Forensic Auditing

   • Audit of Digital Transactions

2. Investment Analysis & Portfolio Management

   • Security Valuation

   • Mutual Funds & Derivatives

   • Risk Management Strategies

3. International Financial Management

   • Forex Risk Management

   • Global Capital Markets

   • Cross-Border Investments

4. Elective / Specialization Paper (e.g., Banking, Insurance, etc.)

5. Project Work / Internship (Part 1)

Semester 4:

1. Strategic Financial Management

   • Mergers & Acquisitions

   • Corporate Valuation

   • Financial Restructuring

2. E-Commerce & Accounting Information Systems

   • Digital Accounting Tools (Tally, SAP, QuickBooks)

   • Cybersecurity in Financial Transactions

3. Business Ethics & Corporate Social Responsibility (CSR)

4. Dissertation / Project Work (Part 2 – Submission & Viva)

5. Elective / Open Elective (Varies by University)