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1 crack M.CoM(Entrance) Under Guidance of Dheeraj Sir and Daniel Sir M .Com Entrance Coaching Institute

1 crack M.CoM(Entrance) file4 Cost & Management Accounting Fundamentals of Cost Accounting. Material. Labour. Overhead. Methods of Costing. Budgetary Control

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1

crack M.CoM(Entrance)

Under Guidance of

Dheeraj Sir and

Daniel Sir

M .Com Entrance Coaching Institute

2

Duration of M.Com Entrance Test of Delhi University

: 2 Hours

No. of Questions : 100 (M.C.Q) Marks of M.Com Entrance Test of Delhi University (Each question would carry 4 mark and a wrong answer would result in

negative marking of 1 mark)

: 400 Marks

The date of Entrance Test (Probably in month of June or July)

: As per notification

Level of Examination : B.Com (Hons.) course of University

of Delhi. The written test shall be based on the following syllabus 25 questions broadly from each of the four units: 1. Economics (including Micro Economics, Macro Economics, and Problems of Indian Economy)

2. Accounting (including Financial Accounting, Corporate Accounting, Cost Accounting, and Management Accounting)

3. Business Statistics and Mathematics

4. Business Organization, Management, Business Law, Company Law and Income Tax Law

Each of the five units carries equal weight. The standard of the above syllabus will be similar to that of the B.Com (Hons.) course of University of Delhi.

Economics (including Micro Economics, Macro Economics, and Problems of Indian Economy)

Micro Economics Demand. Elasticity of Demand. Supply & Elasticity of Supply. Indifference Curve Analysis. Production Function. Theory of Cost. Forms of Market. Marginal Productivity, Factor Pricing & General Equilibrium.

Macro Economics National Income. Determination of Equilibrium Level of Income & Employment. Money & Banking. IS & LM Analysis. Open Economy. AD & AS Model. Problems of Indian Economy.

25 Questions; 100 Marks

3

Indian Economy Characteristics of underdeveloped countries with special reference to India. Factors in development: – Population and Economic Development. Demographic trends. urbanization. occupational

structure and population policy. Employment in India. Employment generation schemes and their impact.

Issues in Indian Planning: objectives and critical evaluation. Saving and Investment: Mobilisation of Internal and External finance. Centre-State financial relation.

Accounting (including Financial Accounting, Corporate Accounting, Cost & Management Accounting)

Financial Accounting Basic of Accounting: Accounting Terminology; Rules of Double Entry Book–Keeping;

Classification of Accounts. Accounting Process:Journal; Ledger; Trial Balance; Subsidiary Books; Cash Book. Rectification of Errors. Meaning and Scope of Accounting. Accounting Concepts, Principles and Conventions. Accounting Standard -Concepts, objectives, Benefits. Accounting Policies. Capital and Revenue Expenditure and Receipts. Depreciation Accounting. Inventory Valuation. Provision and Reserve. Final Accounts. Partnership : Introduction to Partnership Accounts; Treatment of Goodwill; Admission

of New Partner; Retirement and Death of a Partner; Dissolution of Partnership Firm. Accounting for Hire-Purchase. Accounting for Inland Branches.

Corporate Accounting

Issue, Forfeited and Reissue of Forfeited Shares. Redemption of Preference Shares. Buy–Back of Equity Shares. Issue of Debentures. Redemption of Debentures. Profit and Loss Prior to Incorporation. Final Accounts of Companies. Accounting for Amalgamation. Internal Reconstruction. Holding Company Accounts. Valuation of Goodwill. Valuation of Shares & Intangible Assets. Ratio Analysis. Cash Flow Statement. Financial Statements Analysis. Fund Flow Statement. Banking Companies.

25 Questions; 100 Marks

4

Cost & Management Accounting Fundamentals of Cost Accounting. Material. Labour. Overhead. Methods of Costing. Budgetary Control. Profit Volume Analysis. Absorption Costing Vs.Variable Costing. Decision Making. Standard Costing. Responsibility Accounting.

Business Statistics and

Mathematics

Business Statistics Data: Types, Collection & Analysis. Measures of Central Tendency. Measures of dispersion. Moments, Skewness and Kurtosis. Probability Concepts. Probability Distributions. Decision Theory. Sampling Theory. Correlation & Regression. Index Numbers. Time Series.

Business Mathematics Matrices & Determinants. Linear Programming. Functions, Limits & Continuity. Differentiation. Partial Differentiation. Integration. Mathematics of Finance. Transportation & Assignment Problems.

Income Tax Law, Business Organization & Management, Business Law, Company Law and

Income Tax Law Basic Concepts. Residential Status. Income which do not form part of Total Income. Income under the Head Salary. Income From other Sources. Deductions from Gross Total Income. Income under the head House Property.

25 Questions; 100 Marks

25 Questions; 100 Marks

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Income under the head Capital Gain. Income under the head Business and Profession. Clubbing of Income. Set off or Carry Forward and Set off of Losses. Agricultural Income & Its Tax Treatment. Assessment of Individual. Assessment of Firm. Assessment Procedure or Return of Income. Provision for TDS and Advance Tax.

Business Organization & Management Foundation of Indian Business Business Enterprises Introduction of Management Planning Organising Staffing and Directing Control

Business and Industrial Laws The Indian Contract Act,1872 The Sale of Goods Act, 1930 The Limited Liability Partnership Act, 2008 The Information Technology Act, 2000

Company Law Introduction Documents Management and Meetings Dividends, Accounts, Audit The Depositories Act 1996

Subjects cover in M.Com Entrance Exam:

Subjects Total No of Questions in 2017

Exam

Questions of Individual Subjects in 2017 Exam

1 Financial Accounting 25 Questions

8 2 Corporate Accounting 9 3 Cost & Management Accounting 8 4 Micro Economics

25 Questions 8

5 Macro Economics 7 6 Problem of Indian Economy 5 7 Business Mathematics 25 Questions 12 8 Business Statistics 13 9 Income Tax Law

25 Questions

5 10 Business Law 9 11 Business Organisation & Management 10 12 Company Law 1 100 Questions 95 In 2017 Exam 5 Questions Asked From GK & GS

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UGC NET Coaching Institute : www.ugcnetcommerce.online M.Com Entrance Coaching Institute : www.mcomentrance.com Innovative Commerce Institute : www.innovative.org.in Innovative Book Store : www.icionline.co.in

Contact No. 9717168088, 7065900033, 7065900044

Under Expert Guidance of

Dheeraj Sir

Course :- M.Com Entrance Duration :- Till Exam

Course Fees :- Rs. 25,000

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