ADVANCED ACCOUNTING (उच्चतर लेखांकन) M.COM SEMSTER – 1 PAPER – 1

Advanced Accounting is designed for M.Com (ABST) First Semester students. The course focuses on preparation of financial accounts of holding companies, banking companies, and insurance companies.

It also introduces modern accounting concepts such as Social Accounting, Carbon Accounting, Human Resource Accounting and IND AS 103 (Business Combination).

The course helps students develop an advanced understanding of corporate accounting, preparation of financial statements and solving practical accounting problems. Both theoretical and numerical aspects are covered in an exam-oriented manner to help students perform well in university examinations.