The M.Com. (Advance Accountancy) programme is designed to provide advanced knowledge and professional competence in the areas of accounting, taxation, finance, auditing, and research. The curriculum is structured across four semesters to ensure a balanced integration of theoretical understanding and practical application, aligning with industry requirements and academic standards.

In Semester I, students develop a strong foundation in cost and management accounting, direct taxation, and financial accounting. They acquire skills in cost analysis, budgeting, and variance analysis, along with the ability to compute taxable income and file tax returns. The semester also emphasizes research methodology, ethical practices, and the use of accounting software such as Tally. Exposure to mutual funds, wealth management, and Ind-AS enhances their understanding of modern financial systems and reporting standards.

Semester II focuses on application-based learning, where students gain expertise in process costing, activity-based costing, and strategic cost management. Knowledge of GST equips them with practical skills in tax computation, input tax credit, and return filing. Corporate finance enhances decision-making abilities through capital budgeting and investment analysis. Additionally, students develop competencies in securities market operations and accounting practices for cooperative societies and charitable trusts.

In Semester III, the programme emphasizes advanced financial reporting and auditing practices. Students learn to apply Ind-AS in corporate accounting, evaluate financial statements, and understand business valuation techniques. Advanced auditing develops their ability to conduct audits, prepare working papers, and interpret audit reports. The inclusion of financial services and e-commerce accounting ensures familiarity with emerging financial sectors and digital business environments.

Semester IV aims at developing strategic, global, and ethical competencies. Students apply advanced financial management techniques such as NPV and IRR for investment decisions, including international scenarios. Knowledge of IFRS enables them to prepare and evaluate global financial statements. Personal financial planning enhances their ability to design investment and retirement strategies. The course on auditing, ethics, and corporate governance instills professional integrity and adherence to regulatory frameworks.

Objectives

1. To provide comprehensive knowledge of accounting principles, financial management, taxation, and auditing practices.

2. To develop analytical and problem-solving skills required for financial decision-making and business analysis.

3. To familiarise students with modern accounting software, financial tools, and technological applications used in the accounting and finance sector.

4. To enhance students’ understanding of financial markets, banking systems, and corporate financial practices.

5. To develop professional ethics, integrity, and responsible behaviour in financial and accounting practices.

6. To prepare students for employment in accounting firms, financial institutions, corporate organisations, and to pursue professional courses such as CA, CMA, and CFA.

7. To encourage research orientation, critical thinking, and continuous learning in the field of accounting and finance.