Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
M.Com. (Accounting and Finance)
M.Com. (Accounting and Finance)
Key Information
Eligibility
Learner for being eligible for admission to the Post Graduate Programme i.e. Master of Commerce, shall have passed the examination for the degree of Bachelor of Commerce (three years/Six Semester integrated course) or the degree B.Com. (Old Course) or the other Semester based Programmes i.e. Bachelor of Commerce (Banking & Insurance) or Bachelor of Commerce (Accounting & Finance) or Bachelor of Commerce (Financial Markets) or Bachelor of Commerce (Financial Manangement) or Bachelor of Management Studies (B.M.S.) of this University, or an examination of any other University recognized as equivalent thereto, with a minimum of 50% aggregate marks for General Category (45% in case of reserved category).
Duration
02 Years (4 Semester)
Programme Code
BPCAF304
Course Type
Masters Degree
Curriculum
Semester - I
| Sr. No. | Paper | Title of Paper | Course Code | Credits |
|---|---|---|---|---|
| 1 | Major (Mandatory) | Advanced Financial Accounting –I | BPCAFAFA101 | 4 |
| 2 | Major (Mandatory) | Security Analysis and Portfolio Management | BPCAFSAPM102 | 4 |
| 3 | Major (Mandatory) | Advanced Direct Tax | BPCAFADT103 | 4 |
| 4 | Major (Mandatory) | Personal Financial Planning | BPCAFPFP104 | 2 |
| 5 | Major (Elective) | Advanced Auditing - I | BPCAFAA105 | 4 |
| 6 | Research Methodology | Research Methodology | BPCAFAA106 | 4 |
| Total | 22 | |||
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BPCAFAFA101 | Advanced Financial Accounting –I |
1. Demonstrate the preparation of financial statement of electricity companies 2. Exercise the accounting treatments for consolidated financial statements. 3. Understand the accounting treatment for Trusts and Inflation Accounting. 4. Learn the valuation of mutual funds and bonds. |
| BPCAFSAPM102 | Security Analysis and Portfolio Management |
1. Understand the valuation of assets. 2. Evaluate the fundamental business factors. 3. Analyze various investment alternatives. 4. Remember the valuation and assessment of securities. |
| BPCAFADT103 | Advanced Direct Tax |
1. The Learner will be able to apply provisions of set off & carry forward of losses from different heads of income. 2. The Learner will be able to compute total income of individuals and HUF 3. The Learner will be able to compute total income of partnership firms and also the maximum remuneration payable to the partners. 4. The Learner will be able to understand the application of TDS, Advance Tax and DTAA and would be aware of the provisions of the same. |
| BPCAFPFP104 | Personal Financial Planning |
1. It will enable the learners to understand the importance of personal finance, analysing the risk and Insurance planning 2. It will enable the learners to understand the concept of Investment and retirement planning |
| BPCAFAA105 | Advanced Auditing - I |
1. The learner will be able to understand Audit of Ledgers 2. The learner will be able to understand Audit in automated environment 3. The learner will be able to acquire the knowledge of Techniques of Audit, Audit Documentation and Audit Evidence 4. The learner will be able to learn about the risks in audit and internal control. |
| BPCAFRM106 | Research Methodology |
1. The learner will be able to understand and remember various concepts of research and construct a sound research problem 2. The learner will be able to develop and create a good research design 3. The learner will be able to identify appropriate data collection methods and weigh the data collection samples 4. The learner will be able to develop inferences based on the data collection. |
Semester - II
| Sr. No. | Paper | Title of Paper | Course Code | Credits |
|---|---|---|---|---|
| 1 | Major (Mandatory) | Advanced Financial Accounting- II | BPCAFAFA201 | 4 |
| 2 | Major (Mandatory) | Goods & Service Tax | BPCAFGST202 | 4 |
| 3 | Major (Mandatory) | Advanced Cost Accounting- I | BPCAFACA203 | 4 |
| 4 | Major (Mandatory) | Advanced Corporate Accounting | BPCAFACA204 | 2 |
| 5 | OJT | On the Job Training | BPCAFOJT205 | 4 |
| 6 | Major (Elective) | Advanced Auditing- II | BPCAFAA206 | 4 |
| Total | 22 | |||
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BPCAFAFA201 | Advanced Financial Accounting- II |
1. The learner will be able to remember the accounting transactions in purchase and sale of Investments. 2. The learner will be able to prepare Final Accounts of Trust 3. The learner will be able to understand and apply the provisions of Societies Act. 4. The learner will be able to understand the financial Reporting, Corporate Reporting and Corporate social responsibility accounting. |
| BPCAFGST202 | Goods & Service Tax |
1. The learner will be able to understand the concept of GST and Registration under GST 2. The learner will be able to estimate the Time, value and place of supply 3. The learner will be able to calculate Input Tax Credit and GST payable 4. The learner will understand the Procedural compliances relating to GST and Customs duty. |
| BPCAFACA203 | Advanced Cost Accounting- I |
1. The learner will be able to apply the tools and techniques of ABC. 2. The learner will be able to take decisions related to production by applying CVP analysis 3. The learner will be able to find out the variances between expected and actual performance 4. The learner will be able to develop the cost statement for service oriented organizations. |
| BPCAFACA204 | Advanced Corporate Accounting |
1. The learner will be able to develop to understand and apply HRA concepts 2. The learner will be able to implement forensic accounting tools and techniques. 3. The learner will be able to find the cost/revenue/responsibility centres. |
| BPCAFOJT205 | On the Job Training |
1. Learner will get hands-on Knowledge in their area of interest. 2. Learner will be able to apply theoretical knowledge in practical situations. 3. It will help to bridge industry and academia gap. 4. Learner will gain skills required to perform their role in near future. |
| BPCAFAA206 | Advanced Auditing- II |
1. The learner will understand the rules and regulations of company Audit 2. The learner will learn sampling of audit 3. The learner will know the responsibilities of auditor while auditing and even while finding frauds 4. The learner will understand Audit investigation and Audit under other laws 5. The learner will be able to prepare the Audit report |
Semester - III
| Sr. No. | Paper | Title of Paper | Credits |
|---|---|---|---|
| 1 | Major Mandatory | Advanced Financial Accounting-III | 4 |
| 2 | Major Mandatory | Advanced Management Accounting | 4 |
| 3 | Major Mandatory | Advanced Corporate Accounting-II | 4 |
| 4 | Major Mandatory | Advanced Trends in Accounting | 2 |
| 5 | Major Elective | Forex and Derivatives | 4 |
| 6 | RP | Research Project | 4 |
| Total | 22 | ||
Course Outcomes (CO)
| Title of Course | Course Outcome |
|---|---|
| Advanced Financial Accounting-III |
1. Preparation of financial statement of Foreign Branch 2. Exercise the accounting treatments for Buy Back of shares. 3. Understand the accounting treatment of underwriting of shares and Debentures. 4. Learn the concepts of IFRS |
| Advanced Management Accounting |
1. Prepare Budgets. 2. Understand the cash budget. 3. Analyze various ratios to prepare Balance sheet. 4. Understand the concept of Performance Budgeting |
| Advanced Corporate Accounting-II |
1. The Learner will be able calculate the different types of leverages. 2. The Learner will be able to value the goodwill and shares. 3. The Learner will be able to understand the dividend policy and take decision on the distribution of dividend. 4. The Learner will be able to understand the application liquidation of companies. |
| Advanced Trends in Accounting |
1. It will enable the learners to understand the Introduction to Tally Software and Gateway of Tally. 2. It will enable the learners to understand the concept of Masters Ledgers – Understanding of Default Vouchers, Debit and Credit Note. |
| Forex and Derivatives |
1. The learner will be able to understand the concepts of foreign exchange market 2. The learner will be able to understand about the Currency and interest rate future 3. The learner will be able to acquire the knowledge regarding the Management of foreign exchange risk. 4. The learner will be able to learn about the concept of Derivatives. |
Semester - IV
| Sr. No. | Paper | Title of Paper | Credits |
|---|---|---|---|
| 1 | Major Mandatory | Advanced Financial Accounting-IV | 4 |
| 2 | Major Mandatory | Advanced Auditing-III | 4 |
| 3 | Major Mandatory | International Taxation | 4 |
| 4 | Major Mandatory | Advanced Financial Management | 4 |
| 5 | RP | Research Project | 6 |
| Total | 22 | ||
Course Outcomes (CO)
| Title of Course | Course Outcome |
|---|---|
| Advanced Financial Accounting-IV |
1. The learner will be aware about the Accounting Standards. 2. The learner will be able to understand AS 20 EPS 3. The learner will be able to understand AS 23 Borrowing cost. 4. The learner will be able to understand and apply the provisions of AS 26 Intangible Assets. 5. The learner will be able to understand the AS 12 Accounting for Government Grants. |
| Advanced Auditing-III |
1. To understand the concept Audit of Items of Financial Statements. 2. To understand the audit of banks. 3. To prepare an audit report. 4. To get insights on the audit of different entities. |
| International Taxation |
1. Understand the concept of Transfer Pricing 2. Determine the taxable income and tax payable by the non-resident 3. Develop an understanding regarding the need and types of double taxation relief 4. Acquaint with the Taxation of e-commerce transactions. 5. Overview the Tax treaties. |
| Advanced Financial Management |
1. Develop the concept of finance functions 2. Understand the concept of financial markets and instruments 3. Measure the cost of capital and capital structure. 4. Importance of investment decisions in capital budgeting |
Expert Faculty
Dr. Suraj Agarwala
Assistant Vice-Principal (Unaided)
Unaided
Dr. Anil Tiwari
HOD - Management Studies
Unaided
Dr. Anand Dharmadhikari
Assistant Professor
Unaided
Dr. Madhu Shukrey
Assistant Professor
Unaided
Dr. Rinky Rajwani
Assistant Professor
Unaided
Mrs. Akansha Thakur
Assistant Professor
Unaided
Mr. Ganesh Kumawat
Assistant Professor
Unaided
Mrs. Saroj Iyengar
Assistant Professor
Unaided
Dr. Sadhana Kapote
Assistant Professor
Unaided
Mr. Arnold Jathanna
Assistant Professor
Unaided
Mrs. Navya Premdarsh
Assistant Professor
Unaided
Mrs. Glodit Raphel
Assistant Professor
Unaided
Ms. Revati Hunswadkar
Assistant Professor
Unaided
Dr. Priya Pandharpatte
Assistant Professor
Unaided
Mrs. Nishmita Rana
Assistant Professor
Unaided
Dr. Abhijeet Rawal
Assistant Professor
Unaided
Mr. Samarth Nebhani
Assistant Professor
Unaided
Mrs. Komal Tiwari
Assistant Professor
Unaided
Ms. Neha Goshte
Assistant Professor
Unaided
Ms. Rutika Sutar
Teaching Assistant
Unaided
Ms. Mamta Yadav
Assistant Professor
Unaided
Mr. Darshan Phule
Assistant Professor
Unaided
Ms. Soniya Lakhyani
Assistant Professor
Unaided
Ms. Kaksha Waghmare
Assistant Professor
Unaided
Dr. Pooja Prasad Oak
Assistant Professor
Unaided
Program Outcome (PO)
PO1 : Integrated Knowledge
To remember the conceptual knowledge with an integrated approach to various aspects of Accounting and Finance.
PO2 : Analytical Thinking
To Encourage and develop critical thinking, analysis and initiative ability skills.
PO3 : Technical Competency
To provide technical knowledge, skills and competency to identify, comprehend and solve the industry problems.
PO4 : Opportunity Exploration
To explore opportunities, being newly created in Accounting and Finance domain Sector.
PO5 : Financial Awareness
To provide adequate basic understanding about financial services to the students and to give an adequate exposure to operational environment in the field of Commerce.
PO6 : Experiential Learning
To inculcate training, and practical approach, by organizing industrial visits, placements and using modem technology in teaching the students in the field of Accounting and Finance domain.
PO7 : Global Employability
Develop holistic approach and employability skills to face the global challenges in business world.
Programme Specific Outcomes (PSO)
PSO1 : Applied Finance
Having an ability to apply theories and practices of finance in Accounting and Finance.
PSO2 : Practical Problem-Solving
Learners will acquire practical knowledge and resolve practical issues and dilemmas in Accounting and Finance domain.
PSO3 : Skill Application
Learners will be able to apply fundamental and technical skills to market challenges in the field of Accounting and Finance domain.
PSO4 : Sustainable Responsibility
Learners will be trained in various skills and social responsibilities towards sustainability and environmental growth.
PSO5 : Professional Ethics
Building competencies and professional etiquettes through following ethics and morality in the fields of finance.
PSO6 : Financial Management
Learners will develop individual and interpersonal skill sets to manage the financial resources in Accounting and Finance domain.
PSO7 : Critical Evaluation
Learners will be able to express the acquired knowledge and skills through evaluation and interpretation.
Programme Objectives
- To provide learners with comprehensive knowledge of financial management, investment analysis, banking, insurance, financial markets, corporate finance, taxation, and emerging areas of digital finance.
- To equip learners with quantitative, analytical, and critical thinking skills required for solving complex financial problems and making strategic financial decisions.
- To develop research aptitude by enabling learners to apply scientific research methods, financial modelling, and data analytics in addressing contemporary financial issues.
- To create competent finance professionals capable of securing rewarding careers or establishing successful financial enterprises by integrating theoretical knowledge with practical applications.
Career Options
- Chartered Accountant (CA)*
- Financial Analyst
- Investment Analyst
- Tax Consultant / GST Consultant
- Internal Auditor
- Finance Manager
- Banking & Financial Services Professional
- Risk & Compliance Officer
- Corporate Accountant
- Lecturer / Researcher
