B.Com. (Accountancy) Recent Trends in Accounting II Syllabus - Mumbai University
This is the FY BCom Accountancy syllabus under NEP 2020, in force from the academic year 2024-25. The University clubbed this degree with B.Com., B.Com. (Business Economics) and B.Com. (Business Management) on 25 May 2026 and now awards it as B.Com. (Commerce and Management), with Accountancy as the Major: the papers below are the ones its own Board of Studies sets, so your exam form may name the degree differently from your admission letter.
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Syllabus for Recent Trends in Accounting - II
Module I
- Unit I : Human Resource Accounting.
- Introduction and Meaning.
- Need & Importance.
- History and Development of HRA in India.
- Human Resource as an Asset.
- Unit II : Human Resource Depreciation System. (Simple Theoretical Aspects)
- Introduction & Meaning.
- Concepts of Absenteeism, Strikes and Lockouts, Labour Turnover, Skill Obsolescence, Industrial Accidents and Hazards.
Module II
- Unit III: Economic Models to Measure Human Resource.
- The Lev and Schwartz Model: Introduction and Concept. (Simple Practical Problems to be asked)
- Unit IV: Human Resource Audit
- Introduction and Meaning HR Audit
- Process and Scope of HR Audit
- HR Audit Checklist
- HR Audit Data Collection and Analysis
- HR Audit Report - Simple Illustrations/Case Study
Reference Books
- 1 Human Resource Accounting: Advances in Concepts, Methods and Applications: Eric Flamholtz,: Springer Third Edition.
- 2 Human Resource Management Issues in Accounting and Auditing Firms: A Research Perspective John Brierley and David G William: Routledge Revivals 2017.
- 3 Human Resources Accounting Hardcover: Dr.Nandkumar S.Rathi, Dr.Krishna and Priya Rolla: Sahitya Sagar,2022.
- 4 How to measure Human Resource Management: Jac Fitz-Enz: Mcgraw Hill
- 5 Accounting for Human Resources: Rakesh Chandra Katiyar: UK Publishing
- 6 Human Resource Accounting, D. Prabakara Rao: Inter India Publications
- 7 Human Resource Accounting, Preeti, Jain: YKING Publications
- 8 A Study of Human Resource Accounting In Corporate Sector : A Comparative Study of Indian And Global Companies: Dr Nader Nagshbandhi: Himanshu Publications.
- 9 Human Resource Valuation: Riahi-Belkaoui Ahmed: Bloomsbury Publishing Plc.
- 10 Thesis: Human resource accounting a tool to evaluate human capital among college teachers in Mumbai: Sahifsa Moosa. (Available on Shodhganga).
Reproduced from the University of Mumbai syllabus for B.Com. (Accountancy) under NEP 2020, in force from the academic year 2024-25. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.