B.COM. (HONS.) 3rd SEMESTER ( Syllabus for 2020-21)
BCH 307: ACCOUNTING THEORY AND REPORTING PRACTICES 
Objective: The objective of the paper is to provide broad understanding to the students about the basic concepts, theories and policies regarding accounting theory. 
UNIT-I 
The History and Development of Accounting, Nature and Uses of Accounting, Traditional Approaches to the Formulation of An Accounting Theory, Regulatory Approach to the Formulation of An Accounting Theory; The Events, Behavioural and Human Information Processing Approach. 
Unit –II 
The Predictive and Positive Approaches to the Formulation of Accounting Theory, A Conceptual Framework for Financial Accounting and Reporting. The Structure of Accounting Theory, Alternatives Asset-Valuation and Income Determination Models.