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Home / Syllabus / Master of Commerce (M.Com.) / Advance Accountancy / Semester 3 / Accounting and Taxation of E Commerce Industries

Master of Commerce (M.Com.) Accounting and Taxation of E Commerce Industries Syllabus - Mumbai University 2026

Accounting and Taxation of E- Commerce Industries Syllabus.pdf
Elective course · Semester 3 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Accounting and Taxation of E- Commerce Industries

Elective course · Semester 3 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: (2CREDITS)

  • Unit 1 Introduction to e-Commerce in India 
  • Overview of the Indian e-Commerce Landscape: Introduction, Meaning, Definition of E-commerce, Advantages, Elements of E-commerce Transaction and Challenges.
  • Growth and trends in the Indian e-Commerce sector, including major players and market
  • dynamics. 
  • Business Models: Principal to Principal, Principal to Agent, Aggregator, Inventory Led
  • Model, Open Market Place Model, Managed market Place Model, 
  • Overview of Digital Payment Ecosystems: Introduction, Features, Advantages and Disadvantages of the digital payment systems prevalent in India, including UPI, Paytm, and other e-wallets, and their impact on e-Commerce. RBI regulations on Digital
  • Payment Ecosystems.
  • (Case studies on accounting model of E-commerce industries)
  • Unit 2 Accounting for Digital Transactions: 
  • Record and reconciling digital transactions, understanding the nuances of different
  • payment methods. 
  • Revenue Recognition in e-Commerce Transactions: The principles and framework of revenue recognition specific to e-Commerce, Accounting for Membership Fee, Merchandising, Auction, Shipping and Handling, Advertisements and other services with practical examples and case studies.

Module II: (2CREDITS)

  • Unit 3 Accounting of E – Commerce Business 
  • Preparing profit and loss statements, balance sheets, and cash flow statements for e- Commerce businesses. 
  • Case Studies:Analyse case studies to interpret financial statements, understand
  • financial performance, and make strategic business decisions.
  • Unit 4 Regulatory and Tax Frameworks 
  • Understanding GST and Other Taxes: Goods and Services Tax (GST) and other taxes
  • applicable to e-Commerce businesses in India, including their calculation and implications. 
  • Compliance Requirements for Online Businesses: The legal and regulatory
  • requirements for operating an e-Commerce business, focusing on compliance and best
  • practices.

Reference Books

  •  E-Commerce Accounting: A Practical Guide (Indian Edition)" by Bimal Jain & P.C. Tulsian (2023)  The Law and Practice of E-commerce Accounting in India" by S.P. Goyal (2022)  Taxmann's E-commerce Accounting (with GST)" by Taxmann Editorial Board (2021)  E-commerce Accounting in India: A Comprehensive Guide" by Vikas Singh (2020)  Accounting for E-commerce Transactions (Ind AS)" by Institute of Chartered Accountants of India (ICAI) (2019)  E-commerce Accounting: Principles and Practices" by R.K. Goyal (2018)  A Handbook on E-commerce Accounting" by Bangar&Bangar (2017)  E-commerce Accounting Guidelines for India" by Ministry of Commerce & Industry (Government of India) (2014)

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. 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 specialisation. Open a document here if you want the whole thing rather than a single subject.

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