.png&w=1920&q=75)
M-COM in Accounting at University of Kerala
Thiruvananthapuram, Kerala
.png&w=1920&q=75)
About the Specialization
What is Accounting at University of Kerala Thiruvananthapuram?
This M.Com Accounting and Auditing program at University of Kerala focuses on developing expertise in advanced accounting principles, auditing practices, and tax management crucial for modern businesses. It equips students with comprehensive knowledge of financial reporting, corporate governance, and strategic financial decision-making, aligning with the growing demand for skilled finance professionals in India''''s dynamic economy. The program emphasizes both theoretical foundations and practical applications to ensure industry readiness.
Who Should Apply?
This program is ideal for B.Com, BBA, or BBM graduates seeking to specialize in finance, accounting, or auditing. It attracts individuals aspiring to become Chartered Accountants, Company Secretaries, or financial analysts. Working professionals aiming to enhance their skills in advanced financial management, taxation, and compliance for career progression, as well as those transitioning into financial roles requiring specialized accounting knowledge, will also find this program highly beneficial for their career growth.
Why Choose This Course?
Graduates of this program can expect promising career paths in auditing firms, multinational corporations, banks, and government sectors as Accountants, Auditors, Financial Analysts, Tax Consultants, or Finance Managers. Entry-level salaries typically range from INR 3.5 Lakhs to 6 Lakhs annually, with significant growth potential up to INR 10-15 Lakhs for experienced professionals in India. The curriculum also prepares students for professional certifications like CA, CMA, and ACCA, boosting their professional credentials and market value.
Student Success Practices
Foundation Stage
Build Strong Accounting and Business Fundamentals- (Semester 1-2)
Focus rigorously on understanding core concepts in Advanced Corporate Accounting, Cost Accounting, and Quantitative Techniques. Join study groups to discuss complex topics and work through practical problems. Attend extra tutorials or online courses if specific areas feel challenging to ensure a robust foundation.
Tools & Resources
NPTEL courses, ICAI study materials for conceptual clarity, Tally software practice, University library resources, Peer study groups
Career Connection
A solid theoretical base is critical for cracking entry-level roles in finance, audit, and accounting, and for effectively preparing for professional examinations like CA, CMA, or ACCA.
Enhance Analytical and Research Skills- (Semester 1-2)
Actively engage with the Research Methodology for Business course. Practice data analysis using Excel or basic statistical software. Participate in debates or presentations to refine critical thinking and communication skills. Regularly read business newspapers and financial journals to stay updated on current economic and industry affairs.
Tools & Resources
Excel for data analysis, Business newspapers (Economic Times, Business Standard), Financial magazines, Academic databases (JSTOR, EBSCO), University workshops on research
Career Connection
These analytical and research skills are essential for roles in financial analysis, market research, strategic planning, and effective business decision-making, highly valued by employers.
Develop Professional Networking Habits- (Semester 1-2)
Attend webinars, seminars, and workshops organized by the department or professional bodies on topics like financial markets or corporate governance. Connect with alumni and faculty members for mentorship and career guidance. Initiate participation in college clubs related to commerce or finance to build early professional relationships.
Tools & Resources
LinkedIn for professional connections, University alumni network, Professional body events (ICAI, ICSI student chapters), Departmental faculty and guest speakers
Career Connection
Networking opens doors to internship opportunities, provides invaluable industry insights, and helps in securing future job prospects through referrals and informed career choices.
Intermediate Stage
Deep Dive into Accounting and Auditing Specializations- (Semester 3)
Focus intensely on Advanced Management Accounting and Advanced Auditing. Seek out case studies related to these subjects and participate in solving them. Explore specific industry applications of these concepts by regularly reading company annual reports or audit reports to understand real-world scenarios.
Tools & Resources
Case study repositories (e.g., Harvard Business Publishing), Company annual reports (BSE/NSE websites), Auditing standards (AS, Ind AS, IFRS), Professional accounting and auditing journals
Career Connection
Mastering specialized subjects makes you a strong candidate for challenging roles in core accounting, internal audit, and statutory audit teams across various industries.
Gain Practical Exposure through Internships/Mini Projects- (Semester 3)
Actively look for short-term internships or virtual projects with local accounting firms, banks, or small businesses during semester breaks or alongside studies. Apply the theoretical knowledge of taxation, financial management, and auditing in a real-world setting to bridge the gap between academia and industry.
Tools & Resources
University placement cell, Online internship portals (Internshala, LinkedIn), Local CA/CMA firms, Small and medium enterprises for project work
Career Connection
Practical experience is highly valued by employers, providing valuable insights into industry practices, enhancing your resume, and often leading to pre-placement offers.
Prepare for Professional Certifications- (Semester 3)
Begin preliminary preparation for professional courses like CA, CMA, or ACCA by aligning your M.Com studies with their respective syllabi. Utilize official study materials and attempt mock tests to gauge your readiness and identify areas for improvement. Consider joining coaching classes if structured guidance is preferred.
Tools & Resources
Official study materials of ICAI, ICMAI, ACCA, Online coaching platforms, Previous year question papers for practice, Study groups focused on certification exams
Career Connection
Professional certifications significantly enhance employability and career growth prospects in the accounting and finance domain in India, leading to higher earning potential and specialized roles.
Advanced Stage
Excel in Project Work and Research- (Semester 4)
Choose a compelling topic for your project related to Contemporary Accounting Thought, Financial Statement Analysis, or Indirect Tax Management. Conduct thorough research, utilize appropriate methodologies, and present your findings effectively. This is a crucial opportunity to showcase your specialized knowledge and analytical prowess.
Tools & Resources
Academic journals and research databases, Statistical software (SPSS, R, Python basics), University mentors and research guides, Reference management tools
Career Connection
A well-executed project demonstrates strong research capabilities, problem-solving skills, and deep subject understanding, making you highly attractive to recruiters for analytical and research-oriented roles.
Master Advanced Financial and Tax Management Applications- (Semester 4)
Focus on practical applications of Financial Statement Analysis and Indirect Tax Management. Analyze real-world company financial reports to understand practical implications. Stay updated on the latest GST regulations and their implications for businesses in India. Participate in workshops on tax software or financial modeling to gain hands-on experience.
Tools & Resources
Tally ERP 9/Prime, GSTN portal for compliance updates, Corporate financial reports (BSE/NSE websites), Financial news portals and journals
Career Connection
These hands-on skills are directly applicable to roles in financial reporting, tax compliance, financial analysis, and corporate finance, making you job-ready for specialized positions.
Intensive Placement Preparation and Mock Interviews- (Semester 4)
Begin rigorous preparation for campus placements or direct job applications. Refine your resume and cover letter, focusing on your specialization and practical experiences. Participate in mock interviews, group discussions, and aptitude test practice sessions to build confidence, refine responses, and improve overall performance.
Tools & Resources
University placement cell services, Career counselors and industry mentors, Online aptitude test platforms, Interview preparation guides and company-specific research
Career Connection
This comprehensive preparation ensures you are fully equipped to articulate your skills and knowledge effectively to potential employers, maximizing your chances of securing desirable job offers and launching a successful career.
Program Structure and Curriculum
Eligibility:
- B.Com/BBA/BBM degree with 45% marks or equivalent grade from University of Kerala or any other University recognized by University of Kerala.
Duration: 2 years / 4 semesters
Credits: 80 minimum Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 711 | Management Concepts and Organisational Behaviour | Core | 4 | Management Process and Functions, Planning and Decision Making, Organising and Directing, Controlling and Coordination, Organisational Behaviour Theories, Motivation and Leadership |
| COM 712 | Research Methodology for Business | Core | 4 | Research Fundamentals and Types, Research Design and Hypothesis, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing and Ethics |
| COM 713 | Quantitative Techniques for Business Decisions | Core | 4 | Probability and Distributions, Regression and Correlation Analysis, Time Series and Index Numbers, Linear Programming, Decision Theory and Game Theory, Simulation and Forecasting |
| COM 714 | Indian Financial System | Core | 4 | Structure of Financial System, Money Market and Capital Market, Financial Instruments, Financial Institutions (Banks, NBFCs), SEBI and Regulatory Framework, Stock Exchanges and Mutual Funds |
| COM 715 | Advanced Corporate Accounting | Core | 4 | Accounting Standards and IFRS, Amalgamation and Reconstruction, Holding Company Accounts, Valuation of Goodwill and Shares, Branch Accounting, Dissolution of Partnership Firms |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 721 | Managerial Economics | Core | 4 | Demand and Supply Analysis, Production and Cost Analysis, Pricing Strategies, Market Structures, National Income and Business Cycles, Fiscal and Monetary Policy |
| COM 722 | Strategic Management | Core | 4 | Strategy Formulation, Environmental Analysis, Strategic Alternatives, Strategy Implementation and Control, Corporate Governance, Ethics in Business Strategy |
| COM 723 | Investment Management | Core | 4 | Investment Avenues and Goals, Risk and Return Analysis, Security Valuation, Portfolio Management Theories, Capital Asset Pricing Model (CAPM), Derivatives and Mutual Funds |
| COM 724 | Advanced Cost Accounting | Core | 4 | Costing Methods and Techniques, Activity Based Costing (ABC), Standard Costing and Variance Analysis, Budgetary Control, Marginal Costing for Decisions, Relevant Costing |
| COM 725 | Computer Applications in Business | Core | 4 | Business Software Applications, Database Management Systems, Data Analysis Tools, E-commerce Concepts, Tally for Accounting, Enterprise Resource Planning (ERP) |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 731 | Corporate Tax Planning and Management | Core | 4 | Income Tax Law for Companies, Tax Planning Strategies, Assessment of Companies, Capital Gains and Deductions, Minimum Alternate Tax (MAT), International Taxation Overview |
| COM 732 | Financial Management | Core | 4 | Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Theories, Capital Structure Theories, Leverage Analysis |
| COM 733 H | Advanced Management Accounting | Elective (Accounting and Auditing) | 4 | Responsibility Accounting, Transfer Pricing Mechanisms, Performance Measurement, Strategic Cost Management, Life Cycle Costing and Target Costing, Balanced Scorecard |
| COM 734 H | Advanced Auditing | Elective (Accounting and Auditing) | 4 | Audit Standards and Procedures, Internal Control Systems, Company Audit and Special Audits, Bank and Insurance Audit, Audit of Computerized Environment, Investigative and Forensic Audit |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 741 H | Contemporary Accounting Thought | Elective (Accounting and Auditing) | 4 | Accounting Theories Evolution, Human Resource Accounting, Social Responsibility Accounting, Environmental Accounting, Forensic Accounting Concepts, Inflation and Creative Accounting |
| COM 742 H | Financial Statement Analysis and Reporting | Elective (Accounting and Auditing) | 4 | Ratio Analysis and Interpretation, Cash Flow Statement Analysis, Funds Flow Statement Analysis, Corporate Financial Reporting, Value Added Statement, Segment Reporting and EVA |
| COM 743 H | Indirect Tax Management | Elective (Accounting and Auditing) | 4 | GST Law and Structure (CGST, SGST, IGST), Input Tax Credit Mechanism, GST Registration and Returns, Customs Act Overview, Excise Duty and Service Tax Framework, GST Assessment and Appeals |
| COM 744 | Project and Viva Voce | Core (Project) | 4 | Research Proposal Development, Data Collection and Analysis, Report Writing Guidelines, Presentation Skills, Viva Voce Preparation, Ethical Considerations in Research |
