Accounting Syllabus 2024: Subjects, Semester-wise Syllabus PDF, Top Colleges, Books

Financial Accounting - 1

This subject introduces the students to the following concepts – Introduction to Accounting, Double-entry bookkeeping system, Final Accounts of Profit Seeking Organization and non-profit organisation, Accounting from Incomplete Records, and unique sales transaction.

Principles Of Management

The subjects help develop management skills with topics like Evolution of Management Thoughts, Planning, Organising, Leadership, Motivation, Communication, Control, and Coordination.

Business Laws

The contents of the subjects are The Indian Contract Act, 1872, The Sale of Goods Act, 1930, The Partnership Act, 1932, The Limited Liability Partnership Act, 2008, and The Negotiable Instruments Act, 1881. 

Financial Accounting - 2

The subject introduces the students to Partnership Accounts, Branch Accounting, Hire Purchase and Instalment Payment system, Accounting for Shares and Debentures of Company, Investment Accounts, Insurance claims. 

Cost Accounting

The subject introduces the students to Material Costs, Labour Costs, Overhead Costs, Contract Costing, Process Costing, Operating Costing, and Cost Control Accounts.

Indirect Tax Laws

Introduction to Indirect tax laws, Supply, Registration, Documentation, Input Tax Credit, GST Returns, Payment of Tax. 

Corporate Accounting

Includes Schedule III (Division I) to the Companies Act, 2013, Final Accounts of Companies, Redemption of Preference Shares and Debentures, Accounting of Limited Liability Partnership, Reconstruction of Companies, Valuation, Holding Company. 

Financial Management

The subject includes Fundamentals of Financial Management, Sources of Finance and Cost of Capital, Working Capital and Its Management, Capital Structure and Leverage, Dividend Decision, Funds Flow Statement, and Cash Flow Statement.

Auditing

The subject covers the following topics Introduction to auditing, Internal Control, Vouching & Verification, Audit of Limited Companies, Report made by an auditor. 

Microeconomics

The subject consists of the below topics Demand and Supply, Consumer Behavior, Production and Cost, Production and Cost, Perfect Competition, and Imperfect Competition. 

Business Mathematics and Statistics

This subject introduces the students to the following concepts – Logarithm, Laws of Indices, AP Series, GP Series, Compound Interest & Annuities, Functions, Limit, Continuity, and Differentiation.

Macroeconomics

This subject introduces the students to the following concepts- Introduction to Macroeconomics, National Income Accounting, Determination of Equilibrium Level of Income, Commodity Market and Money Market Equilibrium, Money and Inflation. 

Indian Economics

The subject gives knowledge on Basic Issues of Economic Development, Basic Issues of Indian Economy, Agricultural Sector, Industrial Sector, External Sector. 

Corporate Governance And Social Responsibility Of Business

Conceptual Framework of Corporate Governance, Corporate Governance Framework in India, Major Corporate Scandals in India and Abroad, Whistle-blowing and Corporate Governance, Corporate Social Responsibility (CSR).

Advertising

Introduction to advertising, Media Decisions, Message Development, Measuring Advertising Effectiveness, Advertising Agency, Social, ethical and legal aspects of advertising in India.

Banking And Insurance

Introduction to banking and insurance, Cheques and Paying Banker Crossing and endorsement - banking lending, Internet Banking, Insurance.

1

Core

Financial Accounting - 1

The subject's objective is to provide conceptual knowledge of financial accounting and to

help students acquire skills for recording various kinds of business transactions. 

Marketing Management

This subject aims to provide basic knowledge of various concepts, principles, tools, and marketing techniques.

Elective

Microeconomics 

This subject aims to provide the student with knowledge about the concepts of microeconomics dealing

with consumer behaviour. It also helps understand the market's supply side through firms' production and cost behaviour.

2

Core

Marketing Management

This subject aims to provide basic knowledge of various concepts, principles, tools, and marketing techniques.

Business Laws

This subject aims to provide the basic knowledge of critical business legislation and relevant case laws.

Elective

Statistics

The objective of this subject is to provide knowledge of essential statistical tools, emphasising applications to business and economic situations.

3

Core

Human Resource Management

The objective behind this course is to provide basic knowledge of concepts and principles of managing an organisation's human resources.

Income Tax Law

The objective is to provide basic knowledge and equip students with applying principles and

provisions of the Income-tax Act, 1961 and the relevant Rules.

Financial Accounting - 2

This subject aims to help students acquire specialised knowledge for recording various kinds of business transactions. 

Elective

Macroeconomics

The objective of the course is to provide knowledge of basic concepts of macroeconomics.

4

Core

Cost Accounting

The subject's objective is to acquaint the students with basic concepts used in cost accounting, various

methods involved in cost ascertainment and cost accounting systems.

Company Law

The objective of the course is to impart basic knowledge of the provisions of the Companies Act

2013 and relevant rules.

Elective

Indian Economics

This course seeks to enable the student to grasp the significant economic problems in India and their

solution.

5

Core

Corporate Accounting

The objective is to help the students acquire conceptual knowledge of corporate accounting and learn the techniques for preparing corporate financial statements.

Auditing

The objective is to provide knowledge of auditing principles, procedures, and techniques and

relevant legal requirements and professional standards.

Corporate Governance And Social Responsibility Of Business

The objective is to provide an overview of the principles of Corporate Governance and Corporate.

Social Responsibility.

6

Core

Financial Management

The objective is to familiarise oneself with the principles and practices of financial

management.

Elective

Management Accounting

The objective is to provide knowledge about the use of financial, cost, and other data for managerial planning, control, and decision-making.

Corporate Accounting

Accounting for Share Capital, Final accounts of Joint Stock Companies, Liquidation of Joint Stock

Companies, Internal Reconstruction and Capital Reduction, Amalgamation and External Reconstruction

Provide knowledge on the Issue of equity and Preference Shares, Forfeiture, and Re-Issue, Underwriting, Accounting for Buyback Shares, Provide knowledge on, Issue of bonus shares – guidelines, Profit before incorporation, Final Accounts, Balance Sheet2, Absorption, Entries in the books of the transferor and transferor companies, Liquidator's final statement of accounts., Preparation of Statement of affairs. 

Public Sector Accounting

Public Sector Financial Statements, General Accounting Concepts, International Public Sector Accounting Standards,  Auditing Public Sector Enterprises, Public Sector Governance, Project Management, Budget Execution, Budget Cycle & Formulation, Public Sector Finance Management.

Provide knowledge on Introduction to Public Sector, Finance Management (PSFM),

Objectives and Effective Public Sector Finance Management, 

Income Statement, Cash Flow Statement, Statement of Equity, Cash Flow Statement, Property Plant & Equipment, Supreme Audit Institution, Functions of Supreme Audit Institution. 

Forensic Accounting 

Business Valuation, Financial Statement Fraud, The Fraud Report, Litigation, and the Recovery Process, Fraud Examination Evidence I: Physical, Documentary and Observational Evidence, The Evidence Collection Process, The Evidence Collection Process, The Evidence Collection Process, Introduction to Forensic Accounting and Fraud Examination

Provide knowledge on fraud detection & investigation techniques, lost profits analysis, & several kinds of litigation support services. The student will get detailed information about the pervasiveness & causes, reasons for fraud, and white-collar crime in society. Different fraud detection as well as prevention methods to recognize potential fraudulent situations.

Accounting

Accounting All-in-One for Dummies

Kenneth W. Boyd

The book covers the basics in non-specialists' terms to provide solid accounting knowledge. It's thorough yet accessible. It can be said as nine small books in one. 

Accounting

Warren Buffett Accounting Book

Warren Buffett

The book teaches- 1. Two methods for calculating the intrinsic value of a company 2. What is a discount rate, and how does it work 3. Detailed instructions on reading an income statement, Balance sheet, and cash flow statement 4. How to calculate important ratios to value any business properly

Accounting

Taxes Made Simple

Mike Piper

Accounting Explained in 100 Pages or Less in simple words with easy language. 

Accounting

Accounting Handbook

Jae K. Shim PhD (Author), Joel G. Siegel PhD (Author), Nick Dauber CPA (Author), Anique Qureshi PhD.

The book is an overview related to financial accounting. It explains financial statements, presents details on financial reporting requirements & compliance, and teaches about US GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). It covers cost management, as well as tax forms and their preparation. 

Accounting

A Brief History of Economic Genius

Paul Strathern

It shows the development of mathematics and economic theory, from double-entry booking keeping to the discovery of standard deviation and the various applications of probability theory.

The Bhawanipur Education Society College

University of Mumbai

Kalyani Mahavidyalaya

Seth Anandram Jaipuria College (SAJC Kolkata)

Banaras Hindu University

Kurukshetra University

Poornima University - PU

Jamia Millia Islamia (JMI)

Himalayan University

Koneru Lakshmaiah University – KL University