Course Overview:
B.Com in Taxation provides in-depth knowledge of taxation laws, principles, and practices, including direct and indirect taxes, tax planning, and accounting. The course is ideal for students aiming to pursue a career in taxation, auditing, finance, and accountancy.
Course Duration:
Duration: 3 years (6 semesters)
Syllabus:
Semester 1:
Financial Accounting - I
Introduction to Accounting Standards
Preparation of Financial Statements
Depreciation Accounting
Business Mathematics
Basic Concepts in Mathematics for Business
Percentages, Ratios, and Proportions
Principles of Economics
Microeconomics: Demand and Supply, Market Structures
Business Communication
Writing Business Correspondence
Effective Communication Skills
Environmental Studies
Environmental Issues and Policies
Semester 2:
Financial Accounting - II
Accounting for Branches and Departments
Partnership Accounts
Business Statistics
Descriptive Statistics
Probability Theory and Distributions
Direct Taxation - I
Introduction to Income Tax Law
Income under Salary, House Property, and Business
Indian Financial System
Overview of Financial Markets and Institutions
Computer Applications in Business
Basics of Computer Systems
Software Applications in Business
Semester 3:
Corporate Accounting - I
Corporate Financial Statements
Amalgamation and Internal Reconstruction
Indirect Taxation - I
Introduction to GST (Goods and Services Tax)
GST Registration and Returns
Cost Accounting
Cost Concepts and Classifications
Material, Labor, and Overhead Costs
Business Law
Indian Contract Act
Sale of Goods Act
Fundamentals of Taxation
Introduction to Various Tax Laws in India
Structure of the Tax System
Semester 4:
Corporate Accounting - II
Valuation of Shares and Debentures
Final Accounts of Companies
Direct Taxation - II
Income Tax Computation
Taxation of Individuals, HUFs, and Companies
Indirect Taxation - II
Input Tax Credit and Refunds
Customs Law and Practice
Auditing
Basic Concepts of Auditing
Audit Planning and Control
Management Accounting
Budgeting and Forecasting
Ratio and Variance Analysis
Semester 5:
Financial Management
Capital Structure and Leverage
Working Capital Management
Advanced Direct Taxation
Tax Planning and Tax Avoidance
Tax Management and Practices
Business Environment
Economic Reforms and Policy Framework
Global Business Environment
Research Methodology
Research Methods and Data Collection
Hypothesis Testing and Analysis
Semester 6:
Advanced Financial Management
Risk Management and Financial Derivatives
Portfolio Management
Advanced Indirect Taxation
Advanced Topics in GST and Customs
Taxation of International Trade
Corporate Governance and Business Ethics
Governance Issues in Corporates
Business Ethics and Corporate Social Responsibility
Entrepreneurship Development
Role of Taxation in Startups and Enterprises
Tax Incentives for Entrepreneurs
Average Fees:
INR 35,000 - 1,10,000 per year (varies based on institution)
Exams:
Common Entrance Exams:
DU JAT (Delhi University Joint Admission Test)
IPU CET (Indraprastha University Common Entrance Test)
NPAT (National Test for Programs After Twelfth)
BHU UET (Banaras Hindu University Undergraduate Entrance Test)
Top 10 Institutions in India:
Shri Ram College of Commerce (SRCC), Delhi
St. Xavier's College, Mumbai
Loyola College, Chennai
Christ University, Bangalore
Narsee Monjee College of Commerce and Economics, Mumbai
Hindu College, Delhi University
Lady Shri Ram College for Women, Delhi
Hansraj College, Delhi
Symbiosis College of Arts and Commerce, Pune
Madras Christian College, Chennai
Top 10 Institutions in Kerala:
St. Joseph's College, Devagiri, Calicut
Sacred Heart College, Kochi
Maharaja's College, Ernakulam
Mar Ivanios College, Thiruvananthapuram
Christ College, Irinjalakuda
Farook College, Calicut
St. Teresa's College, Ernakulam
Union Christian College, Aluva
CMS College, Kottayam
Government College, Thrissur