St Ann's Post Graduate College for Women - Andhra Pradesh, Hyderabad

Give me M.Com syllabus of St Ann's Post Graduate College for Women Andhra Pradesh, Hyderabad.

[Saksham]

You want M.Com syllabus of St Ann's Post Graduate College for Women Andhra Pradesh, so this course is affiliated by Osmania University and following is its syllabus:

UNIT-I: ACCOUNTING BASICS AND MANAGEMENT ACCOUNTING:
Introduction to Accounting: Concept of Accounting Theory – Classification of Accounting Theory – Accounting Principles (Concepts and Conventions) (Theory only). Management Accounting: Meaning – Management Accounting its relationship with Financial Accounting and Cost Accounting – Installation of Management Accounting System – Limitations of Management Accounting (Theory only).

UNIT-II: ACCOUNTING STANDARDS:
Accounting Standards: Concept – Types of Accounting Standards - Standard setting bodies: International Accounting Standards Board – Financial Accounting Standards Board (USA) – Accounting Standards Board in India – Standard setting process in India – An overview of accounting standards in India (Theory only).

UNIT-III: HUMAN RESOURCES ACCOUNTING AND RESPONSIBLTIY ACCOUNTING:
Human Resources Accounting: Concept–Objectives–Approaches-Limitations (Theory only). Responsibility Accounting: Concept – Steps – Responsibility Centre – Types of Responsibility Centers: Cost Centre, Revenue Centre, Profit Centre and Investment Centre – Preparation of Responsibility accounting reports (including simple problems).

UNIT-IV: INFLATION ACCOUNTING AND INCOME MEASUREMENT:
Inflation Accounting: Concept – Limitations of historical based-cost financial statements – Methods of Inflation Accounting: Current Purchasing Power Method – Current Cost Accounting Method (Including problems). Income Concepts for financial reporting – Measurement and Reporting of Revenues, Expenses, Gains and Losses (Theory only) – Analysis of Changes in Gross Profit (Including problems).

UNIT-V: FINANCIAL REPORTING:
Financial reporting: Concept – Development in Financial reporting objectives: True blood Report (USA) – The Corporate Report (UK) - Objectives of Financial Reporting – Qualities of
Financial Reporting - Recent trend in corporate reporting in India (Theory only). Harmonization in Financial Reporting: Concept - Obstacles in Harmonization (Theory only).

For complete syllabus feel free to download attached pdf file.