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

Master of Commerce (M.Com.) Accounting and Taxation of Securities and Commodities Syllabus - Mumbai University

Accounting and Taxation of Securities and Commodities Syllabus.pdf
Elective course · Semester 3 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Accounting and Taxation of Securities and Commodities

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

Module I: (2CREDITS)

  • Unit 1 Introduction to Securities Markets and Securities.
  • Meaning and Features of Securities Market, Statutes and authorities governing the securities market, Structure and Participants of securities market.
  • Product and Features of Securities Markets: Shares, Debentures, Derivatives, Government Securities, Employee Stock Option Plans, Masala Bonds, Securities
  • Premium notes, Debt Instruments with Debt Warrants, Sovereign Gold Bonds and Equity Oriented Mutual Funds.
  • Introduction to various Investment Vehicles in Securities Market: Real Estate
  • Investment Trust, Infrastructure Investment Trust, Alternative Investments Funds, Foreign Portfolio Investors.
  • Unit 2 Taxation of Investment Products. (Theoretical & Practical aspects) 
  • Sources of Income and Debt Products. 
  • Interest Income and Computation of Interest on bonds chargeable to the tax and Capital gain in the hands of investor. 
  • Taxation on dividend and capital gain from Mutual Fund.

Module II: (2CREDITS)

  • Unit 3 Taxation of Investment Products (Theoretical & Practical aspects)
  • Taxation of Securities
  • Tax on inter- corporate dividend.
  • Taxation on ULIP
  • Unit 4 Taxation of Investment Products (Theoretical & Practical aspects)
  • Tax treatment of Global Depository Receipt
  • Tax treatment of American Depository Receipt
  • Set off and Carry Forward of Losses.

Reference Books

  •  Securities and Investment Management (with NSE & BSE)" by P.C. Tulsian& S.P. Tulsian (2023)  Taxation on Securities Transactions (Including Commodities Trading and F&O Segment)" by Bangar's (2022)  Securities Market & Investment Management (with NSE & BSE)" by Vinod K. Khanna (2021)  Taxation of Securities Transactions (Course Material)" by Institute of Chartered Accountants of India (ICAI) (2020)  Taxmann's Guide to Securities Transaction Tax (STT)  Securities Regulation in India" by Y.C. Agarwala (2018)  Securities and Investment Management" by B.B. Bhattacharya (2016)

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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