Master of Commerce (M.Com.) Corporate Financial Accounting Syllabus - Mumbai University 2026

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Syllabus for Corporate Financial Accounting

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

Module I: (2CREDITS)

Unit 1 Indian Accounting Standards
Introduction, Indian scenario prior to introduction of Ind AS in India
Limitations of Accounting Standard, Emergence of Global Standards, Need and Benefit
for Global Standards in India.
Convergence v/s Adoption of IFRS, Ind AS Statutory provisions and applicability to various entities.
Specific Ind-AS: (Theoretical and Small case studies/ practical illustrations for its applicability)
Ind-AS19: Employee benefits
Ind-AS 32: Financial Instrument Presentation
Ind-AS 33: Earning Per Share
Ind-AS 38: Intangible Assets
Ind-AS109: Financial Instruments
Ind-AS 113: Fair Value Measurement
Unit 2 Human Resource Accounting
Meaning of Human Resource Accounting
Necessity and Implications of Human Resource Accounting
Models of HRA: Cost based Models and Economic Value Models (Theoretical Aspects only)
Practical Valuation of Human resources using Lev and Schwartz Model 1971.

Preparation of Statement showing the Total Value of Human Capital under Lev and Schwartz Model 1971.

Module II: (2CREDITS)

Unit 3 Valuation of Goodwill
Meaning, Nature, Characteristics, Types and Factors affecting Goodwill.
Methods of Valuation of Goodwill: Average profit method, Super Profit Method, Capitalization Method. (Theoretical and Advanced Practical Aspects)
Unit 4 Valuation of Shares
Purpose of Share Valuation, Factors Affecting Valuation of Shares
Approaches to Share Valuation: Income Approach, Net Assets Approach and Market approach.
Income Approach: Discounted Cash Flow, Dividend Discount Model and Maintainable
Profit Basis (Theoretical and Practical)
Net Assets Approach and Asset Backing Approach (Theoretical and Practical)
Market approach (Theoretical and Practical)
Preparation of Statement showing valuation of shares.

Reference Books

1 Introduction to Accountancy by T. S. Grewal, S. Chand and Company (P) Ltd., New Delhi
2 Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company (P) Ltd., New Delhi
3 Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill & Co. Ltd., Mumbai Financial Accounting by LesileChandwichk, Pentice Hall of India Adin Bakley (P) Ltd.
4 Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing Co. Ltd., Mumbai.
5 Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi Accounting Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
6 Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok, Mayur Paper Back
7 Compendium of Statement & Standard of Accounting, ICAI.
8 Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd., Mumbai Financial Accounting by Williams , Tata Mc. Grow Hill & Co. Ltd., Mumbai
9 Company Accounting Standards by ShrinivasanAnand, Taxman.
10 Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi.
11 Introduction to Financial Accounting by Horngren, Pearson Publications.
12 Financial Accounting by M. Mukherjee.M. Hanif. Tata McGraw Hill Education Private Ltd; New Delhi

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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