Dr. L.K.

Bansal
Chairperson
University School of Open Learning

Subject Coordinator:
Course Leader:

Prof. R.K. Gupta

Prof. R.K. Gupta

Modern Accounting Theory & Reporting Practices

(MC-103)
Contents
Lesson
Writer

Lesso
n No.

Topics

Pages

Unit-1
Dr. Kapil Dev

The Regulatory and Financial Reporting Framework

Dr. Kapil Dev

IASB Framework for the Preparation and Presentation of

Financial Statements

29

Unit-2
Dr. Kapil Dev

Elements of Financial Statements as per IFRS Assets

63

Dr. Kapil Dev

Financial Instruments: Recognition and Measurement

88

Dr. Kapil Dev

Elements of Financial Statements as per IFRS Liabilities,

Employment Benefits & Construction Contracts

115

Dr. Kapil Dev

Elements of Financial Statements as per IFRS Taxation,

Agriculture, Share Based Payments & Mineral Resources

139

Dr. Kapil Dev

Unit-3
Preparation and Additional Disclosures as per IFRS (Part-I)

Dr. Kapil Dev

Preparation and Additional Disclosures as per IFRS (Part-II)

Dr. Kapil Dev

Dr. Kapil Dev

10

Unit-4
Presentation of External Financial Reports for Single
Entities
Preparation of External Financial Reports for Combined
Entities and Joint Ventures

165
188
213
239

Dr. L.K. Bansal

Chairperson
University School of Open Learning

Subject Coordinator:
Course Leader:

Prof. R.K. Gupta

Prof. R.K. Gupta

Business Performance Measurement (MC-301)

Contents
Lesson
Writer

Lesso
n No.

Topics

Pages

Unit-1
Dr. Kapil Dev

Business/Corporate Performance Measurement

Dr. Kapil Dev

Activity Based Costing (ABC) & Management

24

Dr. Kapil Dev

Target Costing, Kaizen Costing & Benchmarking

49

Unit-2
Dr. Kapil Dev

Strategic Profitability Analysis

75

Dr. Kapil Dev

Evaluating Methods of Measuring Performance

98

Unit-3
Balanced Scorecard

120

Throughput Accounting vs. Activity Based Costing

141

Dr. Kapil Dev

Dr. Kapil Dev

Unit-4
Dr. Kapil Dev

Information Systems and Management Control Systems

160

Dr. Kapil Dev

Responsibility Accounting

184

Dr. Kapil Dev

10

Transfer Pricing

205

Dr. L.K. Bansal

Chairperson
University School of Open Learning

Subject Coordinator:
Course Leader:

Prof. R.K. Gupta

Prof. R.K. Gupta

Research Methodology in Commerce

Contents
Lesson
Writer

Lesso
n No.

Topics

Pages

Unit-1
Dr. Kapil Dev

Introduction to Research and Scientific Method

Dr. Kapil Dev

Planning / Approach to a Research Project

25

Dr. Kapil Dev

Drafting a Research Proposal

47

Unit-2
Dr. Kapil Dev

Using Library, Sources of Information and Note Taking

71

Dr. Kapil Dev

Data Collection Methods: Sampling, Interviews, Diary &

Questionnaires

94

Dr. Kapil Dev

Data Collection Methods: Experimentation, Case Study &

Documentary Method

117

Unit-3
Classification and Presentation of Data

Dr. Kapil Dev

Dr. Kapil Dev

Information Composition And Content Co-Ordination

Unit-4

164

Dr. Kapil Dev

An Introduction to Multivariate Statistics

188

Dr. Kapil Dev

10

Research Report Writing

220

139