M.Com SEMESTER IV-

MCO 13 CORPORATE ACCOUNTING

Block 01: Introduction to Company
Unit 01: Company: Meaning and Types
Unit 02: Issue of Shares and Forfeiture of Shares
Unit 03: Issue of Debentures and Forfeiture of Debentures
Unit 04: Issue of Right Share, Bonus Share and Buy Back of Share

Block 02: Final Accounts and Treatment of Goodwill and Shares
Unit 05: Financial Statement as per Schedule 3 of Companies Act
Unit 06: Treatment of Dividend
Unit 07: Valuation of Goodwill
Unit 08: Valuation of Shares

Block 03: Concept of Amalgamation, Absorption and Reconstruction
Unit 09: Forms and Types of Amalgamation
Unit 10: Methods of Amalgamation
Unit 11: Concept of Absorption
Unit 12: Internal Reconstruction and Its Accounting Treatment

Block 04: Liquidation of Companies
Unit 13: Concept of Liquidation
Unit 14: Modes and Consequences of Liquidation
Unit 15: Liquidator’s Final Statement of Accounts
Unit 16: List B Contributors

MCO 14 TAX PLANNING

Block 01: Introduction to Direct Tax
Unit 01: Basic Concepts and Types
Unit 02: Heads of Income under ITA
Unit 03: Computation of Tax Liability
Unit 04: Deductions under ITA

Block 02: Corporate Tax Planning and Management
Unit 05: Concept and types of Tax Planning
Unit 06: Corporate Tax Planning for Management Decisions
Unit 07: Corporate Tax Planning for Financial Decisions
Unit 08: Tax Management and Tax Administration

Block 03: Introduction to Indirect Tax
Unit 09: Concept and types of Indirect Tax(s)
Unit 10: Pre-GST and Post-GST Indirect Tax System
Unit 11: Structure of GST Models
Unit 12: Functioning of GST council and GST Network

Block 04: GST Planning and Application
Unit 13: Important terms and definition under GST
Unit 14: Levy and Collection of Tax under GST
Unit 15: Exemptions under GST Act
Unit 16: Procedure for Registration under GST

MCO 15 RESEARCH METHODOLOGY

Block 01: Introduction to Research
Unit 01: Meaning, Types and Process of Research
Unit 02: Problem Identification and its Sources
Unit 03: Literature Review and Research Gap
Unit 04: Ethics in Research

Block 02: Research Design and Data Collection
Unit 05: Theory of Sampling
Unit 06: Research Problem and Hypothesis
Unit 07: Qualitative, Quantitative and Mixed Research
Unit 08: Methods of Data Collection

Block 03: Tools and Techniques of Research
Unit 09: Levels of Measurement
Unit 10: Descriptive Statistics
Unit 11: Correlation Analysis: Assumption and Application
Unit 12: Simple and Multiple Regression Analysis

Block 04: Statistical Analysis, Report Writing
Unit 13: Statistical Packages, Languages and its Application in Research
Unit 14: Skill to Understand Research Paper Writing
Unit 15: Structure of a Research Report (Synopsis, Thesis and Project writing)
Unit 16: Citation and Referencing (viz. APA and MLA style)

MCO 16 INTERNATIONAL BUSINESS

Block 01: Introduction to International Business
Unit 01: Origin and Evolution of International Business
Unit 02: Theories of International Business
Unit 03: Strategies for Entering into International Market
Unit 04: Tariff and Non-Tariff Barriers

Block 02: International Policy and Regulation
Unit 05: International Collaboration and Strategic Alliances
Unit 06: Regional Economic Integration (SAARC, NAFTA, etc)
Unit 07: EXIM Policy
Unit 08: Balance of Payment

Block 03: International Business Environment
Unit 09: International Monetary System
Unit 10: Foreign Exchange Market
Unit 11: Foreign Exchange Risk
Unit 12: WTO and Protectionism

Block 04: Promotion and Financing of Foreign Trade
Unit 13: Foreign Direct Investment
Unit 14: IMF and World Bank
Unit 15: Changing Trends in Global Market
Unit 16: Environmental and Labour Issue