M.COM ENTRANCE SYLLABUS OF DELHI UNIVERSITY


DELHI UNIVERSITY ENTRANCE EXAM
SYLLABUS-2019
The written test shall be based on the following ways. There are 100 objectives questions and each carries equal marks. 100 objective questions are segregated into four sections. Each section has 25 questions. The four sections here as follow.
Section A- Accounting (including financial accounting, corporate accounting, cost accounting and management accounting)
Section B- Economics (Micro Economics, Macro Economics and Problems of Indian Economy)
Section C- Business Statistics and Mathematics
Section D- Business Organization, Management, Business Laws, Company Law and Income Tax Law)
Section A- Accounting:- 25 Questions
1.       Financial Accounting
ü  Accounting terminology
ü  Rules of double entry book keeping
ü  Classification of accounts
ü  Accounting process
ü  Journal
ü  Ledger
ü  Trial balance
ü  Subsidiary books
ü  Cash books
ü  Rectification of errors
ü  Meaning and scope of accounting
ü  Accounting concepts, principles and conventions
ü  Accounting standard-concept, objectives and benefits
ü  Accounting policies
ü  Capital and revenue expenditure and receipts
ü  Depreciation accounting
ü  Inventory valuation
ü  Provision and reserve
ü  Final accounts
ü  Introduction to partnership accounts
ü  Treatment of goodwill
ü  Admission of new partner
ü  Retirement and death of a partner
ü  Dissolution of partnership
ü  Accounting for higher purchases
ü  Inland branch

2.      Corporate Accounting
ü  Issue, forfeited and re-issue of forfeited shares
ü  Redemption of preference shares
ü  Buy-back of equity shares
ü  Issue of debentures
ü  Redemption of debentures
ü  Profit and loss prior to incorporation
ü  Final accounts of companies
ü  Accounting for amalgamation
ü  Internal reconstruction
ü  Holding company accounts
ü  Valuation of goodwill
ü  Valuation of shares and intangible assets
ü  Ratio analysis
ü  Cash flow statement
ü  Financial statement analysis
ü  Funds flow statement
3.      Cost and Management Accounting
ü  Fundamentals of cost accounts
ü  Materials
ü  Labour
ü  Overhead
ü  Methods of costing
ü  Budgetary control
ü  Profit volume analysis
ü  Absorption costing vs. variable costing
ü  Decision making
ü  Standard costing
ü  Responsibility costing
Section B- Economics: - 25 Questions
1.      Micro Economy
ü  Demand
ü  Elasticity of demand
ü  Supply and elasticity of supply
ü  Indifference curve analysis
ü  Production function
ü  Theory of cost
ü  Forms of market
ü  Marginal productivity
ü  Factor pricing and general equilibrium
2.      Macro Economy and Indian Economy
ü  National income
ü  Determination of equilibrium level of income and employment
ü  Money and banking
ü  IS and LM analysis
ü  Open economy
ü  AD and AS model
ü  Problems of Indian economy
Section- C Business Mathematics and Statistics -25 Questions
1.      Business Mathematics
ü  Matrices and determinants
ü  Linear programming
ü  Functions, limits and continuity
ü  Differentiation
ü  Partial differentiation
ü  Integration
ü  Mathematics of finance
ü  Transportation and assignment problems
2.      Business Statistics
ü  Data: Types, collection and analysis
ü  Measures of central tendency
ü  Measures of dispersion
ü  Moments of skewness and kurtosis
ü  Probability concept
ü  Probability distributions
ü  Decision theory
ü  Sampling theory
ü  Correlation and regression
ü  Time series
Section-D Income Tax Laws, Business Management, Business Law and Company Law-25 Questions
1.      Income Tax Laws
ü  Basic concepts
ü  Residential status
ü  Income which do not form part of total income
ü  Income under the head salary
ü  Income from other sources
ü  Deductions from gross total income
ü  Income under the head house property
ü  Income under the head capital income
ü  Income under the head business and profession
ü  Clubbing income
ü  Set off or carry forward and set off loss
ü  Agricultural income and its tax treatment
ü  Assessment of individual
ü  Assessment of firm
ü  Assessment procedures or return of income
ü  Provision for TDS and advance tax
2.      Business Management
ü  Introduction of management
ü  Planning
ü  Organizing
ü  Staffing and directing
ü  controlling
3.      Business Laws
ü  The Indian contract Act, 1872
ü  The sale of goods Act, 1930
ü  The limited liability partnership Act, 2008
ü  The information technology Act, 2000
4.      Company Law
ü  Introduction
ü  Documents
ü  Management and meeting
ü  Dividend, Accounts and Audit
ü  The Depositories Act, 1996.

Comments

Post a Comment

Popular posts from this blog

Application of AM, GM, HM, Median and Mode

Image
  Lecturer Note: Application of AM, GM, HM, Median and Mode Application of AM-1 The arithmetic mean is best used when the sum of the values is significant. For example, your grade in your statistics class. If you were to get 85 on the first test, 95 on the second test, and 90 on the third test, your average grade would be 90. Why don't we use the geometric mean here? What about the harmonic mean? What if you got a 0 on your first test and 100 on the other two? The arithmetic mean would give you a grade of 66.6. The geometric mean would give you a grade of 0!!! That's just mean! This is why we generally require all values to be positive to use the geometric mean. The harmonic mean can't even be applied at all because 10 is undefined. Let's face it, people do get zeros on tests sometimes, so the geometric and harmonic means just aren't very practical for calculating things like grades. Could you give the formula for the geometric mean for a series of...
Read more

Univariate Analysis

  Lecturer Note………. VARIABLE ANALYSIS v What is Univariate Analysis? Univariate analysis is the simplest form of analyzing data. “Uni” means “one”, so in other words your data has only one variable. It doesn’t deal with causes or relationships (unlike regression) and it’s major purpose is to describe; It takes data, summarizes that data and finds patterns in the data. This type of data consists of only one variable. The analysis of univariate data is thus the simplest form of analysis since the information deals with only one quantity that changes. It does not deal with causes or relationships and the main purpose of the analysis is to describe the data and find patterns that exist within it. The example of a univariate data can be height. Table 1 Suppose that the heights of seven students of a class is recorded (Table 1 ), there is only one variable that is height and it is not dealing with any cause or relationshi...
Read more

Earnings managment

Difference between real earnings management and accrual-based earnings management . Real earnings management means when managers hide potential economic performance of cash flow generated assets in the current year for boosting the reported earnings to meet and beat the bench mark report of analyst. In other words, it is called forfeited of future cash flows of the firms. This is otherwise called operating related activities. This may be investment related, finance related or operation related. Reducing any of the activities is hiding of underlying economic performance of firm in future. This activities possible due to time gap and structuring of transactions. A manager does these activities to a large extent for boosting profit. Because he has another tool in his hand in the end of the accounting year to adjust the transaction. Decrease (increase) of real earnings management is adjusted through accrual based earnings management (Zang, 2012). Why managers do this type of a...
Read more