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Mcom entrance exam syllabus for Delhi university?


Pooja 10th May, 2019
Answer (1)
G Rakesh 19th Jun, 2019

Hello.

syllabus Prescribed by Delhi University for Mcom Entrance Test : The written test shall be based on the following syllabus and shall contain 100 objective type questions, 25 questions broadly from each of the four units:
Each of the Four units carry equal weights. The above syllabus is drawn from the current Bcom (Hons.) course of University of Delhi (graduating this year)
Unit 1. Economics (including Micro Economics, Macro Economics, and Problems of Indian Economy)
Unit 2. Accounting (including Financial Accounting, Corporate Accounting, Cost Accounting and Management Accounting)
Unit 3. Business Statistics and Mathematics
Unit 4. Business Organization, Management, Business Law, Company Law and Income Tax Law

Subjects cover in Mcom Entrance Exam:

Unit 1 : Accounting (including Financial Accounting, Corporate Accounting, Cost Accounting, and Management Accounting) - 25 Questions

Financial 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
  • 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
  • Inland Branch

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

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

Unit 2 : Economics (including Micro, Macro and Indian Economy) - 25 Questions

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 and Indian Economy:

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

Unit 3 : Business Mathematics and Statistics - 25 Questions

Business Mathematics:

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

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

Unit 4 : Income Tax law, Business Management, Business Law and Company Law - 25 Questions

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
  • 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 Management:

  • Introduction of Management
  • Planning
  • Organising
  • Staffing and Directing
  • Controlling

Business Laws:

  • The Indian Contract Act,1872
  • The Sale of Goods Act, 1930
  • The Limited Liability Partnership Act, 2008
  • The Information Technology Act, 2000

Company Laws:

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


Hope this is helpful.

Good luck.

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