WEST BENGAL STATE UNIVERSITY · 2019-01-29 · Vide BOS Resolution dated 16.4.2012. in...

Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce 1

WEST BENGAL STATE UNIVERSITY

Syllabi for

Three-year B.Com. Honours and

General Degree Courses

Under 1+1+1 System of Examination

Introduced from the Academic Session 2011-12


B.COM HONOURS IN ACCOUNTING & FINANCE Course Structure

For the Students Admitted in B.Com Part-I in 2011.

Part – I (Honours)

Language

1.1a Compulsory English – 50 marks (ENGC) 50

1.1b Major Indian Language – 50 marks (BNGM/ENGM) 50

1.1c Environmental Studies (ENVS) 50

Honours Papers 150

1.1h Cost & Management Accounting (CMAA) 100

1.2h Indian Financial System & Financial Market Operations (IFFA) 100

Compulsory General Papers 200

1.1cg Financial Accounting I (FACG 1) 100

1.2cg Principles & Practice of Management & Business Communication

(50 + 50) (PMBG)

100

1.3cg Principles of Marketing & E-Commerce (50 + 50) (PMEG) 100 300

Total 650

Part – II (Honours)

Honours Papers

2.3h Financial Accounting II (FACA II) 100

2.4h Direct & Indirect Taxation (DITA) 100


2.1cg Information Technology and Its Application in Business (Theory 50 +

Practical 50) (ITBG)

100

2.2cg Business Regulatory Framework (BRFG) 100

2.3cg Business Mathematics & Statistics (BMSG) 100

2.4cg Economics (ECOG)

100 400

Total 600

Part – III (Honours)

Honours Papers

3.5h Financial Accounting III (FACA III) 100

3.6h Auditing (AUDA) 100

3.7h Financial Management (FMNA) 100

3.8h Quantitative Techniques & Project Work (QTPA) (50 + 50) 100

400

Total 1650


B.COM HONOURS IN MARKETING Course Structure



Language

1.1a Communicative English – 50 marks (ENGC) 50



Honours Papers 150

1.1h Product & Pricing Management (PPMA) 100

1.2h Sales Organisation & Management (SOMA) 100


1.1cg Financial Accounting I (FACG I) 100


(50 + 50) (PMBG)

100


Total 650


Honours Papers

2.3h Advertising and Sales Promotion (ASPA) 100

2.4h Elements of Costing & Taxation (50 + 50) (CTXA) 100




100



2.4cg Economics (ECOG) 100 400

Total 600


Honours Papers

3.5h Rural & International Marketing (50 + 50) (RIMA) 100

3.6h Consumer Behaviour & Marketing of Services (CBSA) 100

3.7h Retail & Logistics Marketing (50 + 50) (RLMA) 100

3.8h Marketing Research & Project Work (MRPA) (50 + 50) 100

400

Total 1650


B.COM GENERAL DEGREE COURSE Course Structure


Part – I

Language

1.1a Communicative English – 50 marks (ENGC) 50



General Papers 150

1.1g Cost & Management Accounting (CMAG) 100

1.2g Money and Financial System (MFSG) 100


1.1cg Financial Accounting I (FACG I) 100


(50 + 50) (PMBG)

100


Total 550

Part – II

General Papers

2.3g Financial Accounting II (FACG II) 100

2.4g Elements of Taxation (ETXG) 100




100




Total 600

Part – III

General Papers

3.5g Financial Accounting III (FACG III) 100

3.6g Auditing (AUDG) 100

3.7g Financial Management (FMNG) 100

300

Total 1450


B.COM HONOURS IN ACCOUNTING & FINANCE Course Structure



Language




Honours Papers 150





1.2cg Principles of Business Management & Business Communication

(PMBG) (General Management 25 marks + Marketing Management

25 marks + Human Resource Management 25 marks + Business

Communication 25 marks )

100

200

Total 550


Honours Papers

2.3h Financial Accounting II (FACA II) 100

2.4h Direct & Indirect Taxation (DITA) 100



e-commerce 20 + Practical 40) (ITBG)

100




100 400

Total 600


Honours Papers

3.5h Financial Accounting III (FACA III) 100

3.6h Auditing (AUDA) 100

3.7h Financial Management (FMNA) 100

3.8h Quantitative Techniques & Project Work (QTPA) (50 + 50) 100

400

Total 1550


B.COM HONOURS IN MARKETING Course Structure



Language




Honours Papers 150









100

200

Total 550


Honours Papers

2.3h Advertising and Sales Promotion (ASPA) 100

2.4h Elements of Costing & Taxation (50 + 50) (CTXA) 100




100




100 400

Total 600


Honours Papers

3.5h Rural & International Marketing (50 + 50) (RIMA) 100

3.6h Consumer Behaviour & Marketing of Services (CBSA) 100

3.7h Retail & Logistics Marketing (50 + 50) (RLMA) 100

3.8h Marketing Research & Project Work (MRPA) (50 + 50) 100

400

Total 1550


B.COM GENERAL DEGREE COURSE Course Structure



Language




Honours Papers 150

1.1g Cost & Management Accounting (CMAG) 100

1.2g Money & Financial System (MFSG) 100







100

200

Total 550

Part – II

General Papers

2.3g Financial Accounting II (FACG II) 100

2.4g Elements of Taxation (ETXG) 100




100




Total 600

Part – III

General Papers

3.5g Financial Accounting III (FACG III) 100

3.6g Auditing (AUDG) 100

3.7g Financial Management (FMNG) 100

300

Total 1450


PART – I

Detailed Syllabi

Common Paper for B.Com. Honours and General (Paper 1 and 2)

Paper 1.1a &1.1b : LANGUAGE

&

Paper 1.1c : Environmental Studies

PLEASE FOLLOW THE EXISTING SYLLABUS FOR LANGUAGE AND ENVIRONMENTAL STUDIES IN

CASE OF PART- I FOR ALL THE STREAMS SINCE THE PREVIOUS ACADEMIC SESSION

Paper for B.Com. Hons. In Accounting & Finance

Paper 1.1h : COST & MANAGEMENT ACCOUNTING

Module I : 50 MARKS

Unit 1 Introduction: Definition of Costing, Cost Accounting and Management

Accounting. Objectives of Cost Accounting; Importance of Cost Accounting to Business

Concern. Relationship between Cost Accounting, Financial Accounting, Management

Accounting and Financial Management; Advantages of a Cost Accounting system,

Installing a Cost Accounting System, Essentials of a good Cost Accounting System.

Cost concepts, terms and classification of costs: Cost, Cost object, Cost units and Cost

Centres, Types of costs, classification of costs, cost sheet (introduction only), total costs

and unit costs. Costing Methods and Techniques (introduction only).

(8 classes/6 marks)

Unit 2 Material Costs

a. Purchase of materials: Purchasing needs and organisation, purchase procedure,

documentation, material costs (direct and indirect).

b. Storage of materials: Need for storage, location and types, functions of a storekeeper,

requisition, receipt, issue and transfer of materials, storage record, accounting for

materials cost.

c. Materials control: Organisation; Tools: Just-in-Time Purchase; various stock levels,

Economic Ordering Quantity and ABC Analysis; Periodic Inventory, Perpetual Inventory,

Physical verification; Discrepancies in stock and their treatment.

d. Methods of Pricing Material Issues

Various methods of pricing materials issues; Advantages and disadvantages of each

method; Comparative analysis; Stock Valuation for Balance Sheet. Treatment of Normal

and Abnormal Loss of Materials; Accounting and control of Waste, Scrap, Spoilage and

Defectives. [15 classes / 12 marks ]


Unit 3

Employee Cost- Introduction, Recording labour cost: Attendance and payroll

procedures (Time-keeping, Time-Booking, Payroll procedure, Payment of wages,

Overview of statutory requirements), Idle time (causes and treatment in Cost

Accounting), Overtime (its effect and treatment in Cost Accounting), Labour turnover-

Causes and methods of calculating labour turnover; cost of labour turnover.

Incentive Systems –Main Principles for sound system of wage incentive schemes; labour

utilisation; Distinction between direct and indirect labour cost; System of Wage Payment

and Incentives; System of Incentive Schemes for Indirect Workers; Component of wages

cost for costing purpose; Absorption of wages; Efficiency rating procedures.

[15 classes / 12 marks]

Unit 4

Overhead

(a) Introduction Definition, Classification of Overhead- Element-wise, Functional and

Behavioural; Need for of classifying overhead into fixed and variable; various types of

overheads.

(b) Manufacturing Overheads: Allocation and apportionment of Overhead; Absorption

of Overhead: various methods and their application; Treatment of under absorption/over

absorption of overheads; Basic concepts of different Capacities.

(c) Activity Based Costing: Problems of traditional costing; meaning of Activity Based

Costing; cost analysis under ABC; advantages and disadvantages; factors influencing

application of ABC; installation of ABC.

(d) Preparation of Cost Sheet (advanced level [20 classes / 20 marks]

Module II: 50 Marks Unit 5

Cost Book-keeping

(1) Non-Integrated System Meaning & Features; Ledgers Maintained; Accounts

prepared; General/Cost Ledger Adjustment Account; Meaning of Closing Balance in

Various Accounts; Disadvantages.

(2) Integrated System Meaning , Features and Advantages.

(3) Reconciliation

Need for reconciliation (only under Non integrated System); Items causing differences

between Cost and Financial Profits; Memorandum Reconciliation Statement / Account

[10 classes / 10 marks]

Unit 6

Job Costing (Job cost cards and databases, Collecting direct costs of each job,

Attributing overhead costs to jobs, Applications of job costing).

Batch Costing

Contract Costing - Progress payments, Retention money, Escalation clause, Contract

accounts, Accounting for material, Accounting for plant used in a contract, Contract

Profit and Balance sheet entries.

Service Costing - Introduction; Motor Transport Costing, Hotel Costing

(Staff Canteen Costing, Hospital Costing, Boiler House Costing – brief idea only).

[10 Classes / 10 Marks]

Unit 7

Process Costing : Meaning, Features, Process vs Job Costing, Principles of cost

ascertainment for Materials, Labour & Overhead; Normal loss, Abnormal loss and gain

and preparation of process accounts. Need for Valuation of WIP, Equivalent Production

(units) and preparation of process and other relevant accounts valuing WIP under

average method and FIFO method (simple cases).


Inter-process profit (simple cases)- Meaning, Advantages and Disadvantages and

determination of stock value for the purpose of balance sheet [

10 Classes / 10Marks]

Unit 8

CVP Analysis Introduction; CVP Assumptions and Uses; Break-Even Analysis: BE Point and

Margin of Safety; Graphical presentation of CVP Relationship; Profit Graph

Marginal Costing and Management Decisions – Marginal Costing vis-à-vis Absorption

Costing; Marginal Costing Techniques; Marginal Cost and Product Pricing; Product Mix

and Make or Buy Decisions, Shut Down Decisions (with simple type of problems on

different areas of decision making) [14 Classes / 10 Marks]

Unit 9

Budgetary Control: Budget and Budgetary Control; The budget manual, principal budget

factor, preparation and monitoring procedures, preparation of functional budgets

(Production, Sales, Materials), cash budget, (idea of master budget), flexible budget.

Standard Costing. Standard Costs and Standard Costing; Uses, & Importance. Differences

with Budgetary Control, Preliminary Steps. Classification of Standards. Analysis and

computation of Materials, Labour and Overhead Costs Variances (elementary level).

[16 Classes / 10 Marks]

Suggested Readings

• Horngren, Foster, Datar, et al., Cost Accounting,- A Managerial Emphasis, Pearson

•B.Banerjee, Cost Accounting, PHI

• Jawahar Lal & Seema Srivastava, Cost Accounting, TMH

• M.Y.Khan & P.K.Jain, Management Accounting, TMH

• R.Anthony, Management Accounting, Taraporewala

• Colin Drury, Management & Cost Accounting, Chapman & Hall

• K.S.Thakur, Cost Accounting, Excel Books

• Satish Inamdar, Cost & Management Accounting, Everest Publishing House

• Atkinson, Management Accounting, Pearson

• Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier

• Ravi M Kishore, Cost and management Accounting, Taxmann

Paper for B.Com. Hons. In Accounting & Finance

PAPER 1.2h

Indian Financial System and Financial Market Operations

MODULE –1 : Indian Financial System

(Full Marks – 50)

Unit – I: Financial System (No.of Lec.-10) (Marks- 10)

Meaning and significance; Role of finance in an economy, Components (institutions,

instruments, markets, etc.), Role of Regulatory Bodies; kinds of finance – Rudimentary

finance, Direct and Indirect finance; Role of financial intermediaries. The structure of

Indian Financial System


Unit – II: Money and Indian Banking System (No.of Lec.-10) (Marks- 10)

Functions; Alternative measures to money supply in India – Their different components;

Commercial Banks – Importance and functions; Structure of Commercial banking system

in India; Distinction between Commercial and Central bank; Credit Creation Process of

Commercial banks; High powered money – meaning and uses – Concept of Money

Multiplier. The Reserve Bank of India: Functions; Instruments of Monetary and Credit

control, Main features of Monetary Policy since independence.

Unit – III: Development Banks (No.of Lec.-10) (Marks- 10)

Concept of Development bank and their needs in Indian financial system – Difference

with Commercial banks – Major Development banks and their functions (IFCI, EXIM Bank,

SIDBI, SFCs, NABARD)

Unit – IV: Other Financial Institutions (No.of Lec.-10) (Marks- 10)

Other Financial Institutions: Introduction; Life Insurance Corporation of India, General

Insurance Corporation of India, Unit Trust of India.

Unit – V: Interest Rate Structure (No.of Lec.-10) (Marks- 10)

Meaning – Gross and Net interest rate – their difference, Nominal and Real interest rate –

their difference, Differential interest rate, Causes of variation of interest rate, relationship

between interest rate and economic progress, Administered and Market determined

interest rate. Recent changes in interest structure in India.

Suggested Readings

• Meir Kohn, Financial Institution and Market, Oxford University Press. New Delhi.

• Khan, M. Y., Indian Financial System-Theory and Practice, TMH, New Delhi.

• Bhole, L. M., Financial Markets and Institutions, TMH, New Delhi.

• Pathak, B., Indian Financial System-Pearson, New Delhi.

• Mukherjee, Ghosh and Roy, Indian Finanacial System and Financial Market Operations,

Dey Book Concern, Kolkata

• Clifford, Gomez, Financial Markets, Institutions and Financial Services, PHI

MODULE –2 : FINANCIAL MARKET OPERATIONS

(Full Marks – 50)

Unit-1: An overview of financial markets in India L-3 /M-5

Unit-2: Money Market:

Concept, Structure of Indian Money Market, Acceptance Houses, Discount Houses, Call

money market, Recent trends of Indian money markets L-10/M-10

Unit-3: Capital Market

Concept, Security market, Primary & Secondary markets-Functions & Role, Functionaries

of stock exchanges-Brokers, Sub- Brokers, Jobbers, Consultants, Institutional Investors &

NRIs L-17/M-15

Unit-4: Investors’ Protection

Grievances concerning Stock Exchange dealings & their removal, Grievance Redressal

Cell in Stock Exchanges, Role of The SEBI, Company Law Board, Judiciary & Media


L-10/M-10

Unit-5: Financial Services

Merchant Banking-Functions & Roles, SEBI guidelines, Credit rating-concept & types,

Functions & limitations, Profile of Indian Rating Agencies L-10/M-10

Suggested Readings

• Khan, M. Y., Indian Financial System-Theory and Practice, TMH

• Bhole, L. M., Financial Markets and Institutions, TMH

• Nayak and Sana, Indian Financial System and Financial Market Operations, Rabindra

Library

• Gurusamy Financial Services, TMH

• Pathak, B., Indian Financial System, Pearson

Common Paper for B.Com. Honours and General

Paper 1.1cg : FINANCIAL ACCOUNTING – I

(MODULE-I : 50 marks)

Unit Topic Details Marks

Obtained

No. of

Lectures

1

Introduction

• Nature of accounting; Users of accounting information;

Financial & Management accounting; Qualitative

characteristics of accounting information.

• Double entry book keeping system – Basic accounting

equation, meaning of assets, liabilities, equity, revenue and

expenses. Accounting Cycle - Recording of transaction:

Journal, Ledger and preparation of Trial Balance.

• Bases of accounting; cash basis and accrual basis.

• Basic concepts and conventions: entity, money

measurement, going concern, cost, realization, accruals,

periodicity, consistency, prudence (conservatism), materiality, matching and full disclosures.

8

8

Concepts for

determination

of business

income

• Revenue recognition: Meaning of revenue; objective;

timing of recognition. Recognition of expenses.

• Inventories: meaning. Significance of inventory valuation. Lower of cost or market rule; Inventory ascertainment and

reconciliation.

8

8

• The nature of depreciation. The accounting concept of

depreciation. Factors in the measurement of depreciation.

Methods of computing depreciation: straight line method

and diminishing balance method; Disposal of depreciable

assets; change in method of charging depreciation.

Accounting for depreciation: Asset-depreciation, Asset-

provision.

• Reserves and provisions: Meaning; Objective; Types &

Accounting

8

8

• Capital and revenue expenditures and receipts: general

introduction only.

• Adjustment and rectification.

8

8

2

Final

accounts

Preparation of financial statements: of sole proprietorship

business entities from a trial balance – Manufacturing,

Trading, P/L A/c and Balance Sheet

18

20

50 56


(MODULE-II : 50 marks)

Unit Topic Details Marks Obtained

No. of Lectures

1

Introduction

Preparation of financial statements:

a) from incomplete records

b) of non-profit organisation

15

16

2

Accounting

for

special sales

transaction

• Consignment: Basic features; difference with sales.

Recording in the books of Consignor – at cost & at invoice

price, Valuation of unsold stock; Ordinary commission.

Treatment and valuation of abnormal & normal loss. Special commission; Del credere commission (with and without bad

debt) - use of Consignment Debtors A/C. Recording in the

books of Consignee

• Accounting for sale on approval

20

24

3 Sectional and

Self

balancing

ledger

• Concept of sectional balancing, preparation of control

accounts. Self balancing Ledger: advantages; Recording

process; preparation of Adjustment accounts.

4 Insurance

claim for

loss of stock

and

for loss of

profit

• Loss of stock: Physical & ownership concept; concept of

under-insurance and average clause; computation of claim –

with price change; consideration of unusual selling line; price

reduction etc.

• Loss of profit: Concept – insured & uninsured standing

charges, GP rate, short sales and increased cost of working,

average clause and computation of claim ( simple type )

5 Partnership

accounts-I

P/L Appropriation account; Capital & Current account;

Guarantee – by firm, by partner and both ; correction of

appropriation items with retrospective effect. Change in

constitution of firm – change in P/S ratio, admission, retirement

and retirement cum admission – treatment of Goodwill,

revaluation of assets & liabilities (with/without alteration of

books), treatment of reserve and adjustment relating to

capital; treatment of Joint Life Policy, Death of a partner

15

16

50 56

Suggested Reading:

1. Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand.

2. R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand.

3. Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House

4. Pvt. Ltd.

5. Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication.

6. B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.

7. Hanif & Mukherjee, Financial Accounting, TMH.

8. Frank Wood, Business Accounting Vol 1, Pearson.

9. Tulsian, Financial Accounting, Pearson.

10. Accounting Standards issued by ICAI.



Paper 1.2cg

PRINCIPLES AND PRACTICE OF MANAGEMENT &

BUSINESS COMMUNICATION For the Students Admitted in B.Com Part-I in 2011.

MODULE – I : PRINCIPLES AND PRACTICE OF MANAGEMENT

(Marks – 50)

Unit 1. Introduction to Management: Management - definition, importance, functions;

Nature-as profession, science and art, universality of management; Levels of

management; managerial tasks and skills (5 lectures/ 4 marks)

Unit 2. Different Schools of Management Thought: Classical School-contributions of Taylor

and Fayol; Neo-classical School-Human Relations approach and Behavioural Science

approach;

(12 lectures/ 8 marks)

Unit 3. Planning: concept, importance, types, steps, barriers to effective planning and

remedial measures; Strategic Planning-concept; Forecasting-concept,


Unit 4. Organizing : concept, importance, principles, Departmentation – need, basis,

principles; Delegation of Authority elements, steps, barriers; Centralization and

Decentralization of Authority; Span of Management -concept and determining factors

(10 lectures /8 marks)

Unit 5 : Staffing : Human Resource Management – Concept & Significance.


Unit 6. Motivation & Leadership : concepts, importance, contributions of McGregor,

Maslow, and Herzberg, leadership styles, leadership traits;


Unit 7. Co-ordination & Control : concepts, significance, principles, techniques, steps,


Suggested Readings

• Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi.

• Drucker, P F, Management Challenges for the 21st Century, Butterworth, Oxford.

• Luthans, F, Organizational Behavior, McGraw Hill, New York.

• Allen, L A, Management and Organisation, Tokyo.

• Stoner and Freeman, Management, PHI, New Delhi.

• Griffin, R W, Management, Houghtan Miffin, Boston.

• Tripathy, P C, Reddy, P N, Principles of Management, Tata McGraw Hill, New Delhi.

• Ravichandran, K, Nakkiran, S, Principles of Management, Avinash Paperbacks, Delhi.

• Jwalkar, Ghanekar & Bhivpathaki, Principles & Practice of Management, Everest

Publishing House.

• Parag Dewan, Management Principles & Practices, Excel Books.


MODULE- II : BUSINESS COMMUNICATION

(Marks – 50)

Unit-I: Introduction: definition, objectives, importance, elements, process, forms, models;

levels of analysis of business communication; principles of effective communication,

barriers to Communication and remedial measures, role of communication in conflict

resolution (10 Classes/ 10 marks)

Unit-II: Types of Communication: formal and informal communication; grapevine;

characteristics of corporate communication; communication network

(10 Classes/ 10 marks)

Unit-III: Tools of Communication: emergence of communication technology; modern

forms of communication – Fax, E-mail, Video Conferencing (10 Classes/ 10 marks)

Unit-IV: Drafting – notice, circular, resolution, minutes, report; CV writing, business letter

writing – offer letter, quotation, status enquiry, confirmation, execution, refusal and

cancellation of order, recommendation, credit collection, claim, bank loan

(20 Classes/ 20 marks)

Suggested Readings

• Anjanee Sethi & Bhavana Adhikari, Business Communication, TMH

• R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.

• Chaturvedi & Chaturvedi, Business Communication : Concepts, Cases and

Applications, Pearson

• M.K.Shegal & Vandana Khetarpal, Business Communication, Excel Books


Paper 1.2cg

PRINCIPLES OF BUSINESS MANAGEMENT &

BUSINESS COMMUNICATION For the Students Admitted in B.Com Part-I in 2012.

Full Marks : 100

MODULE – I

PRINCIPLES AND PRACTICE OF MANAGEMENT

Marks - 25

Unit 1. Introduction to Management: Management - definition, importance, functions;

Levels of management; managerial tasks and skills (5

lectures/4 marks)

Unit 2. Different Schools of Management Thought: Classical School-contributions of Taylor

and Fayol; Neo-classical School-Human Relations approach and Behavioural Science

approach;



Unit 3. Planning: concept, importance, types, steps, Strategic Planning-concept;

Forecasting-concept, (8 lectures/68 marks)

Unit 4. Organizing : concept, principles, Steps, Departmentation –basis, principles;

Delegation of Authority elements, steps, barriers; Centralization and Decentralization of

Authority; Span of Management -concept and determining factors


Unit 5. Control : concepts, significance, steps, and techniques,

( 3 lectures /3 marks)

Suggested Readings

• Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi

• Stoner and Freeman, Management, PHI, New Delhi

• Griffin, R W, Management, Houghtan Miffin, Boston

• Tripathy, P C, Reddy, P N, Principles of Management, Tata McGraw Hill, New Delhi

MODULE II : Marks –25

Principles of Marketing Unit – I

Marketing: meaning, importance, marketing concepts – traditional vs. modern;

marketing vs. selling.

Market Segmentation: concept, importance, bases. (10 classes / 10

marks)

Unit – II

Marketing Mix: concept; 4 Ps vs. 4 Cs

Product: Definition, features, importance, types, PLC – concept.

Pricing: importance; methods.

Promotion: elements of promotion mix; roles of advertising; personal selling; sales

promotion; public relations

Place : types; channel design decisions

(20 lectures/15 marks)

Suggested Readings

• Kotler, P., Marketing Management, Pearson Education, New Delhi

• Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi

• Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi

• Panda, T. K., Marketing Management, Excel Books, New Delhi

MODULE III : Marks –25 Human Resource Management

Unit – I

Human Resource Management-Meaning,Importance of HRM, Functions of HR

Department, Role of HR Manager

Human Resource Planning: Process of Human Resource Planning-

( 8 hours / 5 marks )


UNIT 2:

Recruitment and Selection: Concept, Sources of Recruitment, Selection Process,

Evaluation of Selection Programme

Human Resource Development:-Concept of HRD, Assessment of HRD Needs,

Training Method & Methods of Management ( 12 hours / 10 marks)

UNIT 3:

Performance Appraisal System: Purpose, Methods,

Compensation Management: -Concepts,-Objectives, System of Wage Payments,

Fringe Benefit.

( 12 hours / 10 marks)

Suggested Readings 1. Rao P.Subba Personal and Human Resource Management, Text and Cases,

Himalaya Publishing House.

2. RaoV.S.P -Human Resource Management, Excel.

3. Agarwala-Strategic Human Resource Management, OUP.

MODULE - IV

BUSINESS COMMUNICATION

FULL MARKS : 25

Unit-1 : Introduction

Definition, objectives, importance, elements, process, forms models; levels of analysis of

business communication, types of communication – formal and informal, grapevine,

communication channels, principles of effective communication, barriers to

communication and remedial measures, role of communication in conflict resolution.

(10 Classes/10 Marks)

Unit-II : Drafting

Notice, Circular, Resolution, Minutes, Report, CV Writing, Business Letter Writing – Offer

Letter, Quotation, Status Enquiry, Confirmation, Execution, Refusal and Cancellation of

Orders, Recommendation, Credit Collection, Claims, Bank Loan, Other Business Letters.

(15 Classes/15 Marks)

Suggested Readings

* Pranam Dhar, Business Communication & Ethics, ABSPH. • Anjanee Sethi & Bhavana Adhikari, Business Communication, TMH

• R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.

• Chaturvedi & Chaturvedi, Business Communication : Concepts, Cases and

Applications, Pearson

• M.K.Shegal & Vandana Khetarpal, Business Communication, Excel Books



Paper 1.3 cg: PRINCIPLES OF MARKETING & E-COMMERCE (To be deleted from the Academic Session 2012-13)

MODULE I : Principles of Marketing

(Marks – 50) Unit – I

Marketing: meaning, importance, marketing concepts – traditional vs. modern;

marketing vs. selling. (10 classes / 10 marks)

Unit – II

Market Segmentation: concept, importance, bases. (8 classes / 8 marks)

Unit – III

Marketing Mix: concept; 4 Ps vs. 4 Cs

Product: Definition, features, importance, types, PLC – concept.

(8 classes / 8 marks)

Unit – IV

Pricing: importance; methods.

Promotion: elements of promotion mix; roles of advertising; personal selling; sales

promotion; public relations (8 classes / 8 marks)

Unit – V

Marketing Channels: types; channel design decisions

Logistics Management: concept, importance

Marketing Information System (MIS): concept, components

Marketing Research: meaning, importance, process (8 classes / 8 marks)

Unit – VI

Retail Management: meaning, functions, types & formats, Recent trends in retailing


Suggested Readings 1. Kotler, P., Marketing Management, Pearson Education, New Delhi.

2. Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi.

3. Stanton, Etzel et al, Fundamentals of Marketing, McGraw Hill, New York.

4. Baines, Paul, Chris, Fill, Page, Kelly, Marketing, Oxford University Press, Mew Delhi.

5. Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi.

6. Panda, T. K., Marketing Management, Excel Books, New Delhi.

7. Raju M. S., Rao, J V P, Fundamentals of Marketing, Excel Books, New Delhi.

8. Madaan KVS., Fundamentals of Retailing, Tata McGraw Hill, New Delhi.

9. Kazmi, Marketing Management, Excel Books.

MODULE II : E-COMMERCE

(50 MARKS)

Unit 1.Overview of E-Commerce

Meaning. Importance in the context of today’s business. Advantages of e-commerce (as

compared with traditional system of commerce). E-commerce and e-business. Internet

and its


relation to e-business. Mobile Commerce-Basic Idea. [10 lectures/10 marks]

Unit 2.Categories of E-Commerce (Models)

Business to Consumer (B to C) model – Basic idea, major activities, major challenges.

Models of B to C [portals, e-tailer, content provider, transaction broker] Business to

Business (B to B) model – Basic idea, major activities, types of B to B market [independent,

buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models –

Business

to Government (B to G), Consumer to Consumer (C to C), Consumer to Business (C to B).

[8 lectures/12 marks]

Unit 3.E-CRM

Concept & definition, features, Goals of E-CRM business framework,


Unit 4. E-Payment

Types of E-Payment – Payment card [credit card and debit card], Electronic or digital

cash. Electronic or digital wallet. Stored value card [smart card]. Basic idea of online

banking [core banking solution or CBS] [12 lectures/12 marks]

Unit 5. Introduction to ERP: Concept & definition, features, major characteristics, levels of

ERP, Benefits of ERP, Limitations of ERP. [4 lectures/4 marks]

Unit 6. Supply Chain Management: Concept & definition, features,.


Suggested Readings

1. • Gary Schneider, Electronic Commerce, Thomson Publishing.

2. • Pandey, Srivastava and Shukla, E-Commerce and its Application, S. Chand

3. • P.T. Joseph, Electronic Commerce – An Indian Perspective, P.H.I

4. • Bharat Bhaskar, Electronic Commerce, TMH

5. • Turban, King, Viehland & Lee, Electronic Commerce- A Managerial Perspective,

6. Pearson.

7. • Ravi kalakota & A.B. Whinston, Electronic Commerce- A Manager’s Guide,

Pearson.

8. • Laudon & Traver, e-commerce – Business, Technology, Society. Pearson

Paper for B.Com. Hons. in Marketing

PAPER 1.1h : PRODUCT AND PRICING MANAGEMENT

FULL MARKS - 100

1. Product planning – elements, importance, process, segmentation, targeting,

positioning, BCG matrix. (8 lectures/10 marks)

Product – concept, features, importance, classification, Product vs. Service, Product

portfolio – length, width, depth, consistency, PLC – concept and strategies, PLC – uses

and limitations, different shapes of PLC, Product Line policies and strategies.



2. New Product Development : New Product – Definition, stages and factors affecting

new product development, New Product failure, adoption process, diffusion of

industrial innovation, screening methods, test marketing – definition, advantages,

disadvantages. (10 lectures/20 marks)

3. Packaging : Concept, functions, packaging strategies, packing notes and packing

lists, package aesthetics, legal aspect of packaging, features of good packaging.


4. Branding : Name and Selection Process; strategies, brand positioning, brand

repositioning strategies brand personality, brand equity, brand extension, leader

positioning and follower positioning.


5. Pricing: concept, process of price setting, pricing objectives and methods, resale

price maintenance – concept, advantages, disadvantages, importance of price in

consumer buying process, various aspects of service pricing, price cartel, regulatory

price environment.


Suggested Readings :

Kotler, P., Marketing Management; Prentice hall, New Delhi.

William and Ferrell, Marketing, Houghton Miffin, Boston.

Stanton, Etzel and Walker, Fumdamentals of Marketing, McGraw-Hill, New York.

Neelamegham, S., Marketing in India : Cases and Readings, Vikas Publishing, New Delhi.

Majumdar, R., Product management in Inda, Prentice Hall, New Delhi.

McCarthy and Perreault, Basic Marketing : Managerial Approach, Irwin, Homewood,

Illinois.

Ramaswamy and Namakumari, Marketing Management, Mcmillian India, New Delhi.

Srinivasan, R., Case Studies in Marketing; The Indian Context, Prentice Hall, New Delhi.

Paper for B.Com. Hons. in Marketing

PAPER 1.2h : SALES ORGANISATION AND MANAGEMENT

FULL MARKS - 100

1. Sales Organisation : Purpose of Organisation; General Principles of Organisation; Ever-

growing complexity of Sales Organisation; Different Models of Sales Organisatiion;

Factors determining Sales Organisation Structure; Decentralised Structure; Common

Problems associated with structuring the Sales Orgaisations ; Task of Chief Sales

Executive. (10 lectures/20 marks)

2. Designing the Sales Force : Objectives, Strategies, Structure, Size of Sales Force;

Compensation of Sales Force. (6 lectures/15 marks)

3. Managing the Sales Force : Recruitment, Selection, Placement, Transfer, Training and

Development, and Grievance Handling of Sales Force; Motivating, Leading and

Communicating with the Sales Force; Performance Evaluation of Sales Force.



4. Personal Selling : Nature and Importance; Personal Selling as a Career; Steps in

Personal Selling – Prospecting, Pre-approach and qualifying.

Methods of Approaching a Customer; Presentation – Planning, Process and Styles;

Handling Customer Objections; Types of Objections; Negotiations- Bargaining

approaches, Bargaining Strategies and Tactics during Negotiation;


5. Salesmanship – Functions and Qualities of a Salesman; Understanding Buyer

Behaviour and Buyer-Seller Interactions; Product knowledge; Customer Knowledge;

Relationship Management, Types of Selling; Effective Sales Process; Executing and

Following up of Sales Order. (14 lectures/15 marks)


Cundiff, Still and Govoni, Sales Management, PHI, New Delhi.

Smith, R., Sales Management, PHI, New Delhi.

Kotler, P., Marketing Management, Prentice Hall, New Delhi.

Papers for B.Com. General Degree Course

PAPER 1.1g : Cost and Management Accounting

FULL MARKS – 100 Group – A

1. Introduction : Cost Concept, elements of cost, cost sheet.

2. Materials : Purchase, Issue, Storage, control.

3. Labour : Payment of Wages, incentive scheme, Labour Turnover.

4. Overhead : Introduction, Allocation and Apportionment of Overhead, Machine

Hour Rate.

5. Process Costing : Meaning, Features, Normal Loss, Abnormal Loss and Gain and

Preparation of Process Accounts,.

6. Contract Costing : Progress Payment, Retention Money, Contract Account,

Escalation Clause (Theoretical concept only).

Group – B

1. Cost-volume-profit analysis (CVP)

2. Marginal Costing (elementary concepts like Contribution, Break-even Point, P/V

Ratio, Margin of Safety, etc.)

3. Budget & Budgetary Control

4. Cash Flow & Funds Flow Statements.

Suggested Readings





• R.Anthony, Management Accounting, Taraporewala

• Satish Inamdar, Cost & Management Accounting, Everest Publishing House

• Atkinson, Management Accounting, Pearson

• Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier


Papers for B.Com. General Degree Course

PAPER 1.2cg : Money & Financial System

FULL MARKS – 100

1. Money Market : Concept : Structure of Indian Money Market, Recent Trends in Indian

Money Market.

2. Finance : Role of Finance in an Economy; Kinds of Finance; Financial Systems in India;

Components of Financing; Financial Intermediaries; Markets and Instruments and

their Functions.

3. Indian Banking System : Definition of Bank, Commercial Banks – Importance and

Functions; Structure of Commercial banking system in India, Balance Sheet of a Bank;

Regional Rural Banks; Co-operative Banks.

4. Credit Creation by Banks; Credit Creation Process; Determinants of Money Supply

and Total Bank Credit.

5. The Reserve Bank of India : Functions – Credit Creation and Credit Control; Main

Features of Monetary Policy since Independence.

6. Development Banks: Concept; Objectives and Functions of National and State-level

Development Banks.

7. Other Financial Institutions : Insurance Organisations, UTI – Main Features.

8. Interest Rate : Determinants of Interest Rate Structure; Various Interest Rates in India;

Recent changes in Interest Rate Structure in India.


Chandlet, L.V. and Goldfield, S.M., The Economics of Money and Banking, Haper and

Row, New York.

Khan, M.Y., Indian Financial System – Theory and Practice, Tata McGrawHill, New Delhi.

Gupta, S.B. Monetary Planning of India, S. Chand, New Delhi.

Pandikar, S.G. and Mithani D.M., Banking in India, Orient Longman, Reserve Bank of India,

Bulletins.


PART II HONOURS

ACCOUNTING & FINANCE

DETAILED SYLLABUS

2.3h FINANCIAL ACCOUNTING – II

MODULE-I : 50 MARKS

Topic Details Marks Allotted No. of Classes

1 Partnership Accounts-II

Accounting for Dissolution of firm – insolvency of one

or more partner, consideration of private estate and

private liabilities. Piecemeal Distribution – Surplus

Capital Basis; Maximum Possible Loss Basis.

15 15

2 Branch Accounting :

Concept of Branch; Accounting in different types of

Branches; Dependent Branch – synthetic Method –

preparation of Branch Account, Preparation of

Branch Trading and P/L Account. (at cost & at IP).

Analytical method – preparation of Branch Stock,

Adjustment, etc. A/C (at cost & at IP) – Double

Column system of preparation of Branch Stock A/C –

Treatment of normal & abnormal losses under

different methods.

Calculation and accounting of wholesale profit and

retail profit at Head Office and at Branch.

Independent branch – basic idea of incorporation of

branch accounts in the account books of Head

Office – Recording of transactions by branch

maintaining a complete set of Double Entry Books

and closing of branch books at the end of financial

year – adjustment entries in the books of head Office

and Branch.

Foreign Branch – Accounting for the effect of

change in Foreign Exchange Rates. (Basic Concept).

10

14

3 Hire Purchase and Instalment Payment System :

Meaning; Differences; Installment Payment System vs.

Hire Purchase System; Hire Purchase System vs. sale

and Installment Payment System vs. Sale; Recording

of transaction in the books of buyer – allocation of

interest; Treatment of partial and complete

repossession

Books of Seller – Stock and Debtors Method (with

repossession); Books of Seller – H.P., Trading A/C

method (with repossession)

20

16

4 Concept of Operating and Financial Lease :

Essential features of lease – Difference between

Lease and Hire Purchase Agreement – Operating

Lease and Financial Lease.


5 Departmental Accounts :

Concept, difference with Branch, objective of

preparation of departmental accounts;

apportionment of common cost; Preparation of

Departmental Trading and P/L Account.

Consolidated Trading and P/L Account; inter-

departmental transfer of goods at cost, cost plus and

at selling price and elimination of unrealized profit.

5

6 Introduction to Accounting Standard :

Financial Accounting Standards; concept, examples,

benefits, procedure for issuing accounting standards

in India, Need for a global standard, IFRS (concept

only).

5

5

50 55

MODULE-II : 50 MARKS


1 Introduction and Accounting for Shares and

Debentures :

Meaning of company, Maintenance of Books

of Accounts; Statutory Books, Annual Return.

Issue of Shares – issue, forfeiture, reissue, issue

other than in cash consideration and issue to the

promoters; Pro-rata issue of shares; issue of

debentures, Sweat equity.

Issue of Rights and Bonus Share – Rules,

Accounting.

Alteration of Share capita; Conversion of fully

paid shares into stock; Equity Shares with different

rights.

Underwriting of shares and debentures; Rules;

Determination of Underwriters Liability – with

marked, Unmarked & firm underwriting;

Accounting.

Employee Stock Option Plan – meaning; rules;

Vesting Period; Exercise Period, Accounting for

ESOP, Meaning and Accounting of ESPS.

15

20

2 Buy back and Redemption of Preference Shares :

Buy Back of Securities – meaning, rules and

Accounting.

Redemption of Preference Shares – Rules and

Accounting (with and without Bonus Shares).

3 Redemption of Debentures :

Redemption of Debentures – Important Provisions,

Accounting for Redemption by conversion, by lot,

by purchase in the open market (cu and ex

interest), held as investment and use of Sinking

Fund.

10

10


4 Company Final Accounts :

Introduction to Schedule VI; Treatment of Tax; Rule

for and Determination of Managerial Remuneration;

Compulsory transfer to reserve, Dividend and

applicable tax (out of current profit, out of past

reserve); Preparation of Profit & Loss A/C and

Balance Sheet. (net profit without recognizing

deferred tax).

15

15

5 Investment Accounts :

Maintenance of Investment Ledger; Preparation of

Investment Account (transaction with brokerage, STT,

cum & ex-interest), Valuation of Investment under

FIFO and Average Method; Investment Account for

Shares (with Right Shares, Bonus Shares and Sale of

Right). Relevant Accounting Standard.

10

6

50 51


Sukla, Grewal, Gupta, Advanced Accountancy Vol. I & II, S.Chand.

R.L. Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S.Chand.

Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing

House Pvt. Ltd.

Sehgal & Sehgal, Advanced Accountancy Vol. I & II, Taxmann Publication.

Frank Wood, Business Accounting Vol. I & II, Pearson.

Tulsian, Financial Accounting, Pearson.

S.P. Jain, Advanced Accountancy, Kalyani Publication.

Basu & Das, Financial Accounting & Corporate Accounting, Rabindra Library.

Amitava Basu, Financial Accounting & Corporate Accounting, Tee Dee

Publication.

Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw

Hill.

S.Kr. Paul, Accountancy (Vol. I & II), New Central Book Agency (P) Ltd.

Accounting Standards Issued by ICAI.

DETAILED SYLLABUS B.COM PART III (HONS. IN ACCOUNTING & FINANCE)

2.4h DIRECT AND INDIRECT TAXATION

PART-I : INCOME TAX (70 Marks)

UNIT – 1 :

1. Basic Concepts and Important Definitions under the Income Tax Act :

Concept of Direct & Indirect Taxes, Assessee, Person, Assessment Year, Previous Year,

Heads of Income, Sources of Income, Gross Total Income, Total Income, Tax Planning,

Tax Avoidance, Tax Evasion.

2. Agricultural Income :

Definition, Exemptions, Instances of Agricultural Income and non-agricultural income,

Scheme of Partial Integration.

( 5 Marks / 7 Lectures )


UNIT – 2 :

3. Residential Status and Incidence of Tax :

Residential Status of Individual and firm, Incidence of tax on the basis of residential status.


UNIT – 3 :

4. Incomes exempt form Tax :

Sections 10(1), 10(2A0, 10(5), 10(10), 10(10A), 10(10AA), 10(10B), 10(10D), 10(11), 10(12),

10(13A), 10(14), 10(15), 10(34), 10(35), 10(36), 10(38).


UNIT – 4 :

5. Heads of Income and Provisions Governing Computation of Income Under Different

Heads :

A. Salaries

B. Income from House Property


C. Profits and Gains of Business or Profession

D. Capital Gains (Capital Asset, Long-term Capital Assets, Short-term Capital Assets,

Long-term Capital Gains, Short-term Capital Gains, Basic Calculation of Capital Gains0

E. Income from Other Sources.


UNIT – 5 :

6. Set Off and Carry Forward of Losses:

Inter-source set-off, Inter-head set-off, Carry Forward Provisions under Sections 71B, 72, 73,

74, 74A(3).

7. Deductions from Gross total Income:

Sections 80C, 80CCC, 80CCB, 80CCE, 80CCF, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80U.

8. Computation of Total Income and tax liability of individuals and firm :


UNIT – 6 :

9. Submission of Return and Procedure for Assessment :

Compulsory filing of return, Due date of furnishing return, Return of Loss, Belated Return,

Revised Return, Defective Return, Summary Assessment, Scrutiny Assessment, Best

Judgment Assessment, PAN (Basic Concept).

10. Tax Deduced At Source :

Basic Concept of TDS and TAN.

11. Advance Payment of Tax :

Advance Tax Liability, Due Date and Installment of Advance Tax Payable by Individual

Assessee, Simple Problems.


PART-II : INDIRECT TAX (30 Marks)

UNIT – 7 :

12. West Bengal VAT :

Salient Features of VAT, Advantages and Disadvantages of VAT, Definition of – Business,

Casual Dealer, Dealer, Goods, Input Tax, Input Tax Credit, Output Tax, Purchase,


Purchase Price, Sales, Sales Price, Turnover of Purchase, Turnover of Sales, Registration of

Dealers, Determination of VAT Liability, Simple Problems.

UNIT – 8 :

13. Central Sales Tax :

Basic Features, Objectives, Definition of – Business, Dealer, Sale, Sale Price, Turnover,

Persons Liable to Pay Central Sales Tax, Incidence of Central Sales Tax, Registration of

Dealers, and Sales Exempt form Central Sales Tax, Determination of Central Sales Tax

Liability, Simple Problems.

14. Service Tax :

Basic Concept only.

15. Central Excise :

Basic Concept only.



1. Singhania, V. K. and Singhania, M., Students’ Guide to Income Tax including Service

Tax/Vat, Taxmann.

2. Ahuja, G. and Gupta, R., Systematic Approach to Income Tax Service Tax & VAT,

Bharat Law.

3. Manoharan, T. N. and Hari, G. R., Student's Handbook on Income Tax, VAT & Service

Tax, Snowwhite.

4. Datey, V. S., Indirect Taxes Law and Practice, Taxmann.

5. Bangar, Y. and Bangar, V., Students’ guide to Indirect Taxes, Aadhya Prakashan.

6. Sengupta, C. H., Law and Practice of Direct and Indirect Taxes, Day Book Concern.

7. Roy, S. K., Principles and Practice of Direct and Indirect taxes, ABS Publishing House.

8. Bhadra & Satpati, Kar Ainer Ruprekha, Dishari Prakashani.


PART II HONOURS

MARKETING

DETAILED SYLLABUS

PAPER 2.3h : ADVERTISING AND SALES PROMOTION (ASPA) FULL MARKS - 100

Unit 1. Communication Process : Importance of communication, Steps involved in the

Process of Communication, Word- of- Mouth. (L-6, M-8)

Unit 2. Advertising and Communication Mix : Advertising Definition, Importance,

Functions of Advertising Types of Advertising, Communication Mix – Advertising, Sales

Promotion, Personal Selling, Direct Marketing, Public Relations and Publicity.

(L-14, M-12)

Unit 3. Developing Effective Advertising : Advertising Planning Process – Target Audience

Analysis , Setting Advertising Objectives, sales versus Communication approach, AIDA

and DAGMAR approach, Message strategies – Advertising structure, appeal, source,

Creative strategy -- Copy Writing, Headline, Illustration, Copy Types.

(L-16, M-24)

Unit 4. Advertising Media : Different Types of Media – Print, Electronic and Outdoor,

Media Planning and Scheduling, reach, frequency and impact. (L-10, M-16)

Unit 5. Campaign Execution : . Advertising Budget – methods of determining Advertising

Budget, factors influencing budget, Advertising Agency – Agency Structure, Role and

Functions, Relationships with Clients.

(L-8, M- 10)

Unit 6 : Impact of Advertising : Measuring Advertising Effectiveness, Pretesting, Post

testing and Concurrent testing, Legal and Ethical Aspects of Advertising.

(L-12, M-10)

Unit 7 : Sales Promotion : Meaning, Nature and Functions, Types of Sales Promotion –

Trade, Consumer and Salesforce Promotion, Techniques of Consumer promotions,

Limitation of Sales Promotion.

(L-14, M-20)

Suggested Readings

• Batra and Myers, Advertising Management, Prentice Hall

• Belch and Belch, Advertising and Promotion, TMH

• Kayni and Batra, Advertising & Sales Promotion, Excel Books

• Sengupta, Brand Positioning Strategies for Competitive Advantage, TMH

• Rossiter and Percy, Advertising and Promotion Management, MacGraw-Hill.


PAPER 2.4h : COSTING & TAXATION FULL MARKS - 100

Group A : Costing – 50 Marks

Unit 1

Introduction : Definition of Costing, Cost Accounting and Management Accounting,

Objectives of Cost Accounting; Importance of Cost Accounting to Business Concern,

Relationship between Cost Accounting, Financial Accounting, Management Accounting

and Financial Management; Advantages of a Cost Accounting System, Installing a Cost

Accounting System, Essentials of a good Cost Accounting System.

Cost Concepts, Terms and Classification of Costs : Cost, Cost Object, Cost Units and Cost

Centres, Types of Costs, Classification of Costs, Cost Sheet, Total Costs and Unit Costs,

Costing Methods and Techniques (introduction only).

(8 Classes / 10 marks)

Unit 2

Material Costs

(a) Purchase of materials: Purchasing needs and organization, Purchase procedure,

documentation, material costs (direct and indirect).

(b) Storage of materials: Need for storage, location and types, functions of a

storekeeper, requisition, receipt, issue and transfer of materials, storage record,

accounting for materials cost.

(c) Materials control: Organization; Tools; Just-in-time purchase; various stock levels,

Economic Ordering Quantity and ABC Analysis; Periodic Inventory, Perpetual

Inventory, Physical Verification; Discrepancies in stock and their treatment.

(d) Methods of Pricing Material Issues.

Various method of pricing materials issues; Advantages and disadvantages of each

method; Comparative analysis; Stock Valuation for Balance Sheet.

Treatment of Normal and Abnormal Loss of Materials; Accounting and Control of Waste,

Scrap, Spoilage and Defectives. (15 Classes / 10 Marks)

Unit 3

Employee Cost : Introduction, Recording labour cost : Attendance and payroll

procedures (Time-keeping, Time-Booking, Payment of wages, Overview of statutory

requirements), Idle time (causes and treatment in Cost Accounting), Overtime (its effect

and treatment in Cost Accounting), Labour turnover – Causes and Methods of

Calculating labour turnover; cost of labour turnover.

Incentive Systems – Only Halsey and Rowan. (15 Classes / 10 marks)

Unit 4

Overhead

(a) Introduction: Definition, Classification of Overhead – Element-wise, Functional and

Behavioural; Need for classifying overhead into fixed and variable; various types of

overheads.

(b) Manufacturing Overheads: Allocation and apportionment of overhead; Absorption of

Overhead; various methods and their application; Treatment of under-absorption/Over-

absorption of overheads, Basic concepts of different Capacities.

(10 Classes / 10 Marks)


Unit 5

Batch & Contract Costing – Problems on Batch Costing, Progress Payments, Retention

Money, Escalation Clause, Contract Accounts, Accounting for Materials, Accounting for

Plant used in a Contract, Contract Profit and Balance Sheet Entries.


Suggested Readings





• R.Anthony, Management Accounting, Taraporewala.

Group B : Taxation - 50 Marks

Unit 1

(a) Basic Concepts and Definitions under IT Act : Assessee, Previous Year, Assessment

Year, Sources of Income, Heads of Income, Gross Total Income, Total Income, Tax

Evasion, Tax Avoidance, Tax Planning.

(b) Residential Status and Incidence of Tax : Residential Status of Individual only.


Unit 2

Heads of Income and Provision Governing Heads of Income : Salaries, Income from

House Property. (14 Classes / 10 Marks)

Unit 3

Heads of Income and Provisions Governing Heads of Income :

(a) Profits and Gains from Business and Profession (Individual only) Special Emphasis

on sec. 32, 35, 35D, 36, 37, 40A(3), 43B.

(b) Capital Gains Meaning and Types of Capital Assets, Basic Concept of Transfer,

cost of Acquisition, Cost of Improvement and Indexation, Computation of STCG

and LTCG, exemptions u/s 54 and 54F, taxability of STCG and LTCG.


Unit 4

Deductions from Gross Total Income :

Basic Concepts, Deductions u/s 80C, 80CCC, 80D, 80DD, 80DDB, 80E, 80G.


Unit 5

Central Sales Tax, 1956 : Definitions, Incidence and levy of tax, exemption and exclusion,

determination of turnover and tax payable, registration of dealer, forms under CST.


Unit 6

WB VAT ACT, 2003 : Basic Concepts, features, advantages and disadvantages of VAT.

RATE OF TAX, Definitions, input tax, output tax, input tax credit, incidence and levy of tax,

determination of tax payable, registration of dealers.


Suggested Readings

1. Singhania, V. K. and Singhania, M., Students’ Guide to Income Tax including Service

Tax/Vat, Taxmann.


2. Ahuja, G. and Gupta, R., Systematic Approach to Income Tax Service Tax & VAT,

Bharat Law.

3. Manoharan, T. N. and Hari, G. R., Student's Handbook on Income Tax, VAT & Service

Tax, Snowwhite.

4. Datey, V. S., Indirect Taxes Law and Practice, Taxmann.

5. Bangar, Y. and Bangar, V., Students’ guide to Indirect Taxes, Aadhya Prakashan.

6. Sengupta, C. H., Law and Practice of Direct and Indirect Taxes, Day Book Concern.

7. Roy, S. K., Principles and Practice of Direct and Indirect taxes, ABS Publishing House.

8. Bhadra & Satpati, Kar Ainer Ruprekha, Dishari Prakashani.

INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS Paper – 2.1 Cg


PLEASE FOLLOW THE EXISTING SYLLABUS FOR THE SAME IN CASE OF PART- I FOR ALL THE

STREAMS SINCE THE PREVIOUS ACADEMIC SESSION.

DETAILED SYLLABUS B.COM PART II (HONS. & GENL.)

INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS

& E-COMMERCE Paper – 2.1 Cg


Objective : To develop an overall understanding on Information Technology and its applications in business and commerce, suitable for commerce students of under-graduate level.

MODULE I (THEORY): Marks: 40

Unit 1. Information Technology and Business – An Overview

[3 lectures/ 4 marks]

Definition of Information Technology, Features of IT, Components of IT, and Concepts

of data, information and computer based information system, Impact of information

technology on business and social fabric.

Types of Information System - Transaction Processing System (TPS), Management

Information System (MIS), Decision Support System (DSS), Knowledge Management

System (KMS) - and their implementation at managerial levels (operational, tactical

and strategic).

Unit 2. Number System and Representation of Data in Computing System.


(a) Data representation – bits, bytes, KB, MB, GB, TB.

(b) Concept of Number systems [Positional - Decimal, Binary, Octal and Hexadecimal].

(c) Binary arithmetic [addition, subtraction using 1’s & 2’s complement method,

Multiplication.

(d) Computer Codes – BCD, EBCDIC, ASCII, GRAY.

(e) Logic Gates – (AND, OR, NOT, NAND, NOR) (basic idea only).

Unit 3. Fundamentals of Computer [7 lectures/ 8 marks]

Classification of computers, generation of computers, block diagram of digital

computer system, basics of computer hardware components – micro-processor,


registers, CPU, I/O devices, storage devices. Translator – Assembler, Compiler and

Interpreter, Relationship between hardware and software.

Computer Memory Hierarchy – primary, secondary and others.

Basic concept of software. Types of software: System software – Operating systems

[characteristics & functions, uses of GUI based O.S.], Application/ Utilities/ General

purpose software. Language levels.

Unit 4. Data organization and Data Base Management System


(a) Data organization: Character, field, record, file and database. Types of Data

Processing Systems [Serial, Batch, Real-time, Online, Centralized, Distributed], File

Organizations [Sequential, Direct, Indexed-Sequential, Relative], Traditional file

organization Vs. Database File organization.

(b) Data Base Management System: Concept of Data Base Management System,

Important terms of Database [including Entity, Attribute, Primary Key, Foreign Key,

Candidate Key, Referential integrity, Table, Views, Data Dictionary]. Types of

database [hierarchical, network and relational], Concept of Query and Reports.

Unit 5. Data Communication and Computer Network [9 Lectures/ 8 marks]

Data Communication : Concept, Communication media & channels- Cable Media

[twisted-pair wire, coaxial cable (baseband, broadband), optic-fiber], Broadcast

media[Wireless/Satellite transmission, microwave transmission], WAP, Mobile

communication.

Transmission Modes [Simplex, Half-Duplex, Full Duplex, Serial, Parallel, Synchronous,

Asynchronous],

Network components – Repeater, Bridge, Switch, Router, Gateway

Computer Networks: Network concept, Types: LAN, WAN, MAN, VAN, SAN, Various Topologies: Bus, Star, Ring, Mesh, Tree. Models : Client Server, Peer-to-peer.

Unit 6. Introduction to Internet [4 lectures/ 4 marks]

(a) Concepts of Internet, Intranet and Extranet, IP Address (IPv4, IPv6), URL, DNS, www.

(b) Internet Protocols - TCP/IP, UDP, FTP, TELNET,(brief ideas only).

(c) Language - HTML, DHTML AND XML. (concepts only).

(d) Email, Creation of email ID, sending and receiving of group mails, surfing of net,

search engines, saving and printing of emails.

Unit 7. Security Issues [2 lectures/ 2 marks]

Network security need , Security threats - Virus, Trojan, Hacking, Spam.

Security Measures - Firewall, Antivirus software.

MODULE II (E-COMMERCE) - MARKS: 20

Unit 1. Overview of e-commerce [4 lectures/ 4 marks]

Meaning. Importance in the context of today’s business. Advantages of e-commerce (as

compared with traditional system of commerce). E-commerce and e-business. Internet

and its relation to e-business. Mobile Commerce-Basic Idea.

Unit 2. E-commerce - models [8 lectures/ 8 marks]

Business to Consumer (B to C) model – Basic idea, major activities, major challenges.

Models of B to C [portals, e-tailer, content provider, transaction broker] Business to

Business (B to B) model – Basic idea, major activities, types of B to B market [independent,

buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models –

Business to Government (B to G), Consumer to Consumer (C to C), Consumer to Business

(C to B).


Unit 3. E-Payments [8 lectures/ 8 marks]

Types of E-Payment – Payment card [credit card and debit card], Electronic or digital

cash, Electronic or digital wallet. Stored value card [smart card], Basic idea of online

banking, NEFT, RTGS, IFSC, core banking solution or CBS, Security issues relating to e-

payment, Digital Signature, Concept of Data Encryption & Decryption, Symmetric and

Asymmetric Encryption, Digital Envelope, CIBIL.

MODULE III (PRACTICAL) - MARKS: 40

Unit 1: Introduction to GUI based operating system – DOS/WINDOWS/LINUX

[5 Classes/ 5 marks]

Unit 2: Word Processing [6 Classes/ 5 marks]

Unit 3: Electronic Spreadsheet [7 Classes/ 8 marks]

Unit 4: Data Base Management System [8 Classes/8 Marks]

Unit 5 : PowerPoint Presentation [4 Classes /4 Marks]

Unit 6: Computerized Accounting [10 Classes/ 10 Marks]

Suggested Readings: Turban, Rainer and Potter, Introduction to Information Technology, Wiley

ITLESL, Introduction to Information Technology, Pearson

Sinha & Sinha, Fundamentals of Computers, BPB Publication

Ramesh Behl, Information Technology for Management, TMH

Introduction to Information Technology: Rajaraman, PHI

Fundamentals of Computers: P. Mohan, Himalaya

Information Technology: Dennis P. Curtin, McGraw Hill International

E-Commerce From vision to fulfillment, E.M.Awad, PHI

E-Commerce, E-Business: C.S.Rayudu , Himalaya

Fundamentals of Computers: Atul Kahate, Tata McGraw Hill

Fundamentals of Computers: V. Srinivas, Kalyani

Microsoft Office Word 2003 step by step: Online Training Solutions Inc PHI

Microsoft Office Excel 2003 step by step: Frye, PHI

Microsoft Office Access 2003 step by step: Online Training Solutions Inc, PHI

Microsoft Office Power Point 2003 step by step:Online Training Solutions Inc, PHI Implementing Tally, K K Nadhani, BPB Publications

Fundamentals of Information Technology & It’s Application in Business, P.Dhar, ABS Publishing

House.

Principles of e-commerce, Bhadra, Satpati & Dhar, Dishari Prakashani.


(PROPOSED MARKS DISTRIBUTION)

INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS & E-COMMERCE

Paper – 2.1 Cg

MODULE I (THEORY): Marks: 40

Short Questions : 8 out of 12 Questions (2 X 8) 16

Short Essay Type Questions : 2 out of 3 Questions (2 X 6) 12

Essay Type Questions : 1 out 2 Questions (1 X 12) 12

40

MODULE II (E-COMMERCE) - MARKS: 20

Short Questions : 2 out of 4 Questions (2 X 2) 04

Short Essay Type Questions : 1 out of 2 Questions (1 X 6) 06

Essay Type Questions : 1 out 2 Questions (1 X 10) 10

20

MODULE III (PRACTICAL) - MARKS: 40 (Internal Assessment)

* WORK BOOK : Hard-copy documentation (containing Steps performed and Outputs/

Result to the given problems in College lab) of 6 Practical Problems (one from each

Unit).

Unit I II III IV V VI Total

Attendance 1 1 1 1 1 1 6 Evaluation

(Work Book) 4 4 7 7 3 9 34

Total Marks 5 5 8 8 4 10 40


2.2cg Business Regulatory Framework

Module – I : 50 Marks

Unit-1: The Indian contract Act, 1872. (Classes 14 / Marks 15)

1.1. Introduction :

Essential Elements of a valid contract, classification of contracts.

1.2. Offer & Acceptance :

Meaning, rules relating to valid offer & acceptance; communication of offer &

acceptance; revocation of offer & acceptance.

1.3. Consideration :

Definition, Essential elements, Types of Consideration, ‘no consideration, no contract’ &

it’s exceptions.

1.4. Capacity of Parties :

Competency to contract, minor, persons of unsound mind; persons disqualified by other

laws.


1.5. Consent :

Definition of Consent & Free Consent, Coercion; undue influence; fraud;

misrepresentation, mistake.

1.6. Void & Voidable Agreements :

Definitions, distinction between void & illegal agreement, wagering agreement.

1.7. Discharge of Contracts :

Meaning, methods or termination of discharge of contract.

1.8. Special Contracts :

Definition only – Contingent Contract, Quasi-contract, contract of Indemnity, contract of

guarantee, bailment, pledge.

Unit-2 : The Sale of Goods Act, 1930 (Classes 10 / Marks 8)

2.1. Introduction :

Definition, Goods and their Classification, Sales & Agreement to Sell; Essential Elements of

Contract of Sale.

2.2. Conditions & Warranties :

Distinction between Condition & Warranty; implied conditions & warranties.

2.3. Doctrine of Caveat Emptor & Its Exceptions :

2.4. Transfer of Ownership:

Passing of Property from the Seller to the Buyer.

2.5. Transfer of Title by Non-owners :

Unpaid Seller & His Rights.

Unit-3 : Indian Partnership Act, 1932 (Classes 10 / Marks 8)

3.1. Partnership

Meaning – Partner; firm & firm name; essential elements; true test of partnership.

3.2. Types of Partners

Partnership distinguished from co-ownership, company, club, partnership by estoppel or

holding out, limited partnership.

3.3. Registration of Partnership Firm

Consequences of non-registration.

3.4. Minor’s Position in Partnership

3.5. Rights & Duties of the Partner

Relation of partners with third parties, implied authority of a partner; restrictions on the

implied authority of a Partner.

3.6. Dissolution of Firms

Meaning & grounds of dissolution.

3.7. Limited Liability Partnership Act 2008

Salient features, nature, difference between LLP, Partnership and Company.

UNIT – 4 : The Negotiable Instruments Act, 1881 (Classes 8 / Marks 8)

4.1. Negotiable Instruments :

Definition, features, Promissory Note, Bills of Exchange & Cheque, Types of Cheques –

modes of Crossing Cheques, inchoate stamped instrument, accommodation bill,

fictitious bill.

4.2. Endorsement :

Types of Endorsement.

4.3. Holder & Holder in Due Course :

Rights of Holder in Due Course

4.4. Dishonour of Negotiable Instruments :

Modes of Dishonour, Consequences, notice of dishonour, Noting, Protest.


UNIT – 5 : consumer Protection Act, 1986 (Classes 6 / Marks 6)

5.1. Introduction :

Objectives of the Act, definitions of complaint, consumer; consumer Dispute, Goods,

Services, etc.

5.2. Objectives of Central Council :

5.3. Consumer Dispute Redressal Agencies :

Composition & Jurisdiction of District Forum, State Commission & National Commission.

5.4. Manner of Lodging a Complaint :

Procedure of complaint, findings of district forum, appeal.

UNIT – 6 : Introduction to Information Technology Act, 2000 (Classes 2 / Marks 5)

Definition, Digital Signature, Dispatch of Electronic Records, Digital Signature Certificate.

Module – II : 50 Marks

Indian Company Law

UNIT – I : Introduction (Classes 6 / Marks 10)

Definitions, features & types of companies, Private company & Public company –

differences, conversion of private company into public company & vice versa.

UNIT – 2 (Classes 10 / Marks 10)

Memorandum of Association & Articles of Association, distinction, alteration of

memorandum & Articles of Association, Doctrine of Ultra Vires & Indoor Management,

Prospectus – form & content – statutory requirements of a prospectus, additional

disclosures in prospectus, statement in lieu of prospectus statement by experts, shelf

prospectus, red-herring prospectus, abridged prospectus, misstatement in prospectus &

its consequences, minimum subscription, Dematerialised shares.


Formation of company; essential steps, procedure for registration & incorporation,

certificate of incorporation & commencement of business, promoters – legal status,

duties, liabilities & remuneration, allotment of shares.


Share capital – equity & preference shares, stock, sweat shares, ESOP (Employees Stock

Option Scheme), rights issue, share certificate & share warrants – distinction, bonus

shares, transfer & transmission of shares, buy back of shares, debenture – classification.

UNIT – 5 : Board Management (Classes 14 / Marks 12)

Director – qualification, disqualification, appointment, Legal Position, number of

directorship; removal, Resignation of Director, duties, liabilities, power of board of

directors, Managing director – qualification, appointment, managerial remuneration,

company secretary : duties, qualification and position, company meeting – quorum,

resolution, minutes, winding up – modes, grounds for compulsory & voluntary winding up.

Suggested Readings

Kapoor. N.D., Business Law, Sultan Chand

Gulshan. S.S., Business Law, Excel Books

Kapoor. N.D., Corporate Law, Sultan Chand

Sen & Mitra, Commercial Law including Company Law, World Press.

Bhadra, Satpati & Mitra, Karbari Ainer Ruprekha (Bengali Version) Dishari

Vechalekar N.M., Business Law, Everest Publishing House.


Maheshwari & Maheshwari, Business Regulatory Framework , Himalaya Publishing House.

Allocation of Marks

Module – I

Short Questions ( 5 X 2 marks ) 10

Short Essay-type Questions ( 3 X 8 marks ) 24

Essay Type Questions ( 1 X 16 marks ) 16

50

Module – II

Short Questions ( 5 X 2 marks ) 10

Short Essay-type Questions ( 3 X 8 marks ) 24

Essay Type Questions ( 1 X 16 marks ) 16

50


2.3cg Business Mathematics and Statistics Full Marks : 100

Group A : Mathematics (Marks – 50)

1. Set Theory

Definition of Set and Its presentation, Different Types of Sets – Null Sets, Finite & Infinite

Sets, Subsets, Universal Set, Power Set etc. Set Operations – Laws of Algebra of Sets –

Venn Diagram. (8 Lectures)

2. Permutations & Combinations

Definitions of Permutations & Combinations, Theorems on Permutations & Combinations,

Factorial Notations, Permutation with repetitions, Basic Identities, Restricted Permutations

& Combinations. (8 Lectures)

3. Logarithm

Definition, Base and Index of Logarithm, General Properties of Logarithm, Common

Problems. (4 Lectures)

4. Compound Interest and Annuities; Different types of Interest Rates – Types of Annuities,

concept of Present Value – Present Value and amount of Annuity – Valuation of Simple

Loans and Debentures – Problems relating to Sinking Funds.

(8 Lectures)


5. Determinants & Matrices

Properties of Determinants – Calculation of Values of Determinants upto third order.

Definition of Matrix, Types of Matrices – Algebra of Matrices, Adjoint and inverse of a

square matrix, Solution of a System of Linear Equations by Crammer’s Rule and Matrix

Inversion Method.

(10 Lectures)

6. Differential Calculus

Definition of functions, classification of functions, odd and even functions, limits of a

function, continuity of a function (through examples). Derivative of function, Rules of

differentiation of Algebraic, Exponential and Logarithmic Function, Second Order

Derivative, Maxima and Minima.

(20 Lectures)

7. Integral Calculas

Indefinite integration as the inverse process of differentiation – Illustrations with integrals of

simple algebraic functions, Definite Integral as the area under a plane algebraic curves.

(10 Lectures)

Group B : Probability & Statistics (Marks – 50)

1. Definition of Statistics

Collection, classification and Presentation of Statistical Data –

Primary & Secondary data; Presentation of data – tabular and diagrammatic, Frequency

Distribution, Diagrammatic Representation of Frequency Distribution.

(10 Lectures)

2. Measures of Central Tendency

A.M., G.M., H.M., Median and Mode; Quartiles. (10 Lectures)

3. Measures of Dispersion

Range, Quartile Deviation, Mean Absolute Deviation & Standard Deviation.

(10 Lectures)

4. Moments, Skewness and Kurtosis

Different types of moments and their relationship; Meaning of Skewness and Kurtosis;

Different measure of Skewness and Kurtosis. (5 Lectures)

5. Correlation & Regression – Scatter Diagram; Simple Correlation Coefficient; Simple

Regression Lines; Simple properties, Rank Correlation.(15 Lectures)

6. Elements of Probability Theory

Basic Concept, Three Definitions of Probability; Total and Compound Probability,

Conditional Probability, Independent & Dependent Events, Solution of Problems with held

of classical definition. (10 Lectures)

7. Index Numbers

Meaning & Types of Index Numbers, Methods of Construction of Price and Quantity

Indices, Tests of Adequacy, Cost of Living Index. (08 Lectures)


8. Time Series Analysis

Causes of variation in Time Series Data, Components of Time Series, Additive and

Multiplicative Models, Determination of Trend by Semi Averages, Moving Average &

Least Squares, Linear, Computation of Seasonal Indices by Semi Average Ratio to

Moving Average, ratio to trend and Link Relative Methods, Simple Forecasting through

Time Series Data. (10 Lectures)

Suggested Readings

Ghosh & Saha, Business Mathematics & Statistics.

M. Raghavchari, mathematics for Management, Tata McGraw-Hill.

S. Baruah, Basic Mathematics and its application in Economics, McMillan.

R.S. Bhardwaj, Mathematics for Economics and Business, Excel Books.

P.K. Giri and J.Banerjee, Introduction to Business Mathematics, Academic Publishers.

R.G.D. Allen, Mathematical Analysis for Economists, McMillan.

G.C.Beri, Business Statistics, Tata McGraw-Hill.

J.K. Sharma, Business Statistics, Pearson Education.

N.G. Das, Statistics Vol. I & II.

N.G. Nag, Business Mathematics.

D. Sengupta, Application of Calculas, Books & Allied.

Dr. Ranjit Dhar, Business Mathematics & Statistics, Dishari.


2.4cg : ECONOMICS

FULL MARKS - 100

GROUP A : BUSINESS ECONOMICS (MARKS ALLOTTED : 60)

1. Basics of Demand and Supply

Scope of Economics, Demand Function and Supply function – Determination of

Equilibrium price – Law of Demand and its exceptions – change and shift of the Demand

Curve – Derivation of Market Demand Curve from Individual demand curves – Elasticity

of Demand – Point Price Elasticity, Income Elasticity and Cross-Price Elasticity of Demand

– Measurement of Point Price Elasticity of Demand – Importance of Point Price Elasticity

of Demand – Importance of the concepts of Elasticities of demand – Elasticity of supply (

basic concepts) – concepts of Total Revenue, Average Revenue and Marginal Revenue

– Relation between AR, MR and Price Elasticity of Demand.

(15 Lectures)

2. Theory of Consumer Behaviour

Indifference Curve Analysis – Definition and Properties of an indifference curve – Budget

Line – Consumer Optimisation (Price Effect, Income Effect and substitution Effect) –

Concepts of Normal, Inferior and giffen goods – Derivation of Engel Curve from Income

Consumption Curve – Derivation of Demand Curve from Price consumption Curve.

(10 Lectures)


3. Theory of Production

Short Run Production Function – Law of Variable Proportions – Total, Average and

Marginal Products of a variable factor – Three Stages in the Production Process – Long

Run Production Function – Iso-quants and their properties, Ridge Lines and area of

Substitution – Iso-cost lines – choice of best input combination (output maximization and

cost minimization) – Expansion Path - Laws of Returns to Scale (External economies and

Dis-economies of Scale).

4. Theory of cost of Production

Different concepts of Costs – Money cost, Real cost, Opportunity Cost, Fixed Cost and

Variable Cost of Production – Short Run costs – Total Fixed costs, Total Production – Short

Run Costs – Total Fixed Costs, Total Variable Cost, Total Cost, Average Fixed Cost,

Average Variable Cost, Marginal Cost of Production – Long Run Total, Average and

Marginal Costs and Derivation of Long Run Average Cost Curves from Short Run Average

Cost Curves.

5. Different Forms of Market and Optimisation of Firms & Industry

A. Perfect Competition

Characteristics of Perfect Competition – Price Determination under Perfect Competition

– Short Run and Long Run Equilibrium of a firm – concepts of Shut Down and Break-even

Point – Derivation of Short Run Supply Curve of a Firm.

B. Monopoly

Characteristics – Price and Output Determination in Monopoly – concept of Degree of

Monopoly Power – Absence of Supply Curve in monopoly.

C. Monopolistic Competition

Characteristics, Short Run Equilibrium & Long Run Equilibrium of a Firm – concept of Selling

cost in Monopolistic Competition.

D. Oligopoly : Characteristics, concept of Price and non-price competition.

6. Theory of Distribution

Marginal Productivity Theory of Distribution, Wage Determination under Perfect &

Imperfect Competition, Ricardian Theory and Modern Theory of Rent, Keynesian Liquidity

Preference Theory of Interest, Profits – Gross and Net Profit – Difference between Profit

and Other Factor Incomes.

GROUP - B : Indian Economic Problems (Marks Allotted : 40)

1. National Income Measurement in India – Problems and solutions – trends of national

Income and Per-capita Income in India during Plan Periods – Sectoral Distribution of

National Income during the Plan Periods – Problems of Poverty in India – causes of

Poverty in India – Measures taken to eradicate poverty.

2. Indian Agriculture : Role of Agriculture in Economic Development – causes of Low

Productivity in Indian agriculture – Globalisation and its impact on Indian Agriculture –

Land Reforms and its scope – Features of Green Revolution, Effects of Green Revolution,

Institutional and Non-institutional Sources of Credit in Agriculture.

3. Indian Industry : Role of Indian Industry in its economic development – Trends of

Industrialisation in India during the plan period – basic difference between Industrial

Policy of Pre & Post Liberalisation Period – Economic Reforms and Indian Industry –

sources of Industrial Finance (in brief) – need for foreign capital – Different forms of

foreign capital (concepts only).


4. Indian Five-Year Plans : Common Objectives of India’s Five-Year Plans – Achievements

and Failures of India’s Five-year Plans.

5. GATT and World Trade Organisation : Characteristics of GATT and its effect on Indian

Economy – Functions of WTO – Its effect on Indian Economy – functions of WTO – its

effect on Indian Economy.


1. Samuelson & Nordhus, Economics.

2. Stonier & Hague, A Text Book of Economic Theory.

3. Banerjee & Majumder, Business Economics and Business Environment, ABS

Publishing House.

4. Ahuja, Modern Economics.

5. Joydev Sarkhel, Business economics & Business Environment.

6. Ratan Khasnabis & Ramen Roy, Business Economics and India’s Economic

Environment.

7. Dutta and Sundaram, Indian Economy.

8. Mishra & Puri, Indian Economy.

9. A.N. Agarwal, Indian Economy.

B.COM GENERAL (PART II)

Paper 2.3cg : Financial Accounting II (FACG II)

Module I : 50 Marks

Chapter I : Partnership Accounts – II

Accounting for dissolution of firm – insolvency of one or more partner, consideration of

private estate and private liabilities – Garner Vs. Murray – Piecemeal Distribution (Surplus

method only) – Concept of Limited Liability Partnership (LLP). (14 Marks)

Chapter 2 : Branch Accounting

Concept of Branch; Different types of Branch, Synthetic Method – preparation of Branch

Accounts – Preparation of Branch Trading and Profit & Loss (at cost and at I.P.), normal

and abnormal losses, Analytical method – preparation of Branch Stock, Adjustment etc.

A/c (at cost & at I.P.) – normal & abnormal losses. (Excluding Foreign Branch,

Independent Branch, Wholesale Price). (12 Marks)

Chapter 3 : Hirer Purchase and Instalment Payment System

Meaning; difference with instalment payment system; recording of transaction in the

books of buyer – allocation of interest – complete repossession (Excluding H.P. Trading

A/c and Stock-Debtors A/c) (12 Marks)

Chapter 4 : Departmental Accounts

Concept, difference with Branch, Objectives of preparation of departmental accounts,

apportionment of common cost, preparation of departmental Trading and P/L Act,

Consolidated Trading and P/L A/c, (Excluding Interdepartmental Transfer at selling price)

(12 Marks)


Module II : 50 Marks

Chapter 1 : Company – Introduction and Accounting for Shares & Debentures

Meaning of Company; Maintenance of Books of Accounts, statutory Books; Annual

Return.

Issue of Shares – Issue, forfeiture, reissue, issue other than cash consideration and issue

to the promoters; pro-rata issue of shares.

Issue of Debentures.

Right & Bonus share – Rules, Accounting.

Alteration of Share Capital; Conversion of fully paid into stock; Equity Shares with

different rights.

Underwriting of Shares & Debentures; Rules; Determination of Underwriters Liability –

with marked and unmarked forms only. (20 Marks)

Chapter 2 : Buy Back and Redemption of Preference Shares

Buy Back of Scenario – meaning and accounting (simple type only).

Redemption of Preference Shares – Rules and Accounting (with and without Bonus

Shares)

(Excluding preparation of Balance Sheet). (10 Marks)

Chapter 3 : Investment Accounts

Maintenance of Investment Ledger; Preparation of Investment Accounts (transaction

with brokerage, cum & ex-interest),valuation of Investment under FIFO and average

method; Investment Account for Shares (with Right Shares and Bonus Shares).

(10 Marks)

Chapter 4 : Redemption of Debentures

Redemption of Debenture- important provisions, Accounting for Redemption; by

conversion, by lot, by purchase in the open market (cum & ex-interest),

(Elementary level only) (10 Marks)

Suggested Readings




House Pvt. Ltd.






Amitava Basu, Financial Accounting & Corporate Accounting, Tee Dee Publication.

Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw Hill.




B.COM GENERAL (PART II)

Paper 2.4g : Elements of Taxation Group A : Direct Tax – 70 Marks

UNIT I : (15 Marks / 10 Classes)

Basic concepts and definitions : Indian Tax Structure (Direct & Indirect), person, assessee,

previous year, assessment year, sources of income, heads of income, gross total income,

total income, tax evasion, tax avoidance, tax planning, exempted income, tax relief &

rebate.

Residential status and tax liability of individuals.

Agricultural income : Definition, agricultural and non-agricultural income (basic

concepts).

Exempted Incomes (Except sections 10A, 10AA, 10B, 10BA).

UNIT II : (20 Marks / 15 Classes)

Income from Salary and House Property.

UNIT III : (15 Marks / 10 Classes)

Basic Concepts and simple problems of profits and gains of Business and Profession

(section 32, 35, 40A(2), 40A(3), 43B only). Meaning of capital asset, simple computation

of short term and long term capital gains (excluding section 54s). Income from other

sources excluding deemed dividend.

UNIT IV : (10 Marks / 8 Classes)

Idea of Gross Total Income and Total Income of an individual after deduction from Gross

Total Income u/s 80C, 80CCC, 80CCD, 80CCE, 80CCF, 80D, 80DD, 80DDB, 80E, 80G,

80GGA, 80U.

Set off and carry forward of losses : Meaning, principles, elementary problems of inter-

source and inter-head set-off and carry forward and set-off of losses u/s 71, 71B, 72 & 73.

UNIT V : Tax Management (10 Marks / 8 Classes)

Submission of return of different types and procedure of assessment (only theory), PAN,

TAN, preliminary ideas of TDS, Advance Payment of tax (due dates only, no

computation), Refund of Tax.

Group B : Income Tax – 30 Marks

UNIT I : Central Sales Tax Act, 1956 (10 Marks / 8 Classes)


Definitions, incidence and levy of tax, exemption, determination of turnover and tax

payable, registration of dealer.

UNIT II : West Bengal VAT Act, 2003 (10 Marks / 8 Classes)

Basic concepts, features, advantages and disadvantages of VAT, rate of tax, definitions,

input tax, output tax, input tax credit, incidence and levy of tax, determination of tax

payable registration of dealer.

UNIT III : Central Excise Act, 1944 and ideas of Service Tax

(10 Marks / 8 Classes)

Basic concepts and definitions only of Broker or commission agent, excisable goods,

manufacture, factory, purchase & sale, wholesale dealer, Central Excise Officer.

Elementary idea of service tax, definitions only.

N.B. Question Pattern

a) Short Question : 14 Marks from Group A and 6 Marks from Group B. Like other

papers they will form part of long questions.

b) Maximum marks in a question should not exceed 10.

c) Questions should be set in such a way that all the units have to be covered along

with the specified marks.

References :

1. TAXMANN

2. TAX – C.H. SENGUPTA for general students

3. TAX – S.K. Roy for general students

4. TAX – Singhania for general students

5. TAX – Gupta & Ahuja for general students

6. TAX – Bhadra & Satpati for general students.


DETAILED SYLLABUS

B.COM PART III (HONS. IN ACCOUNTING & FINANCE)

Paper 3.5h : FINANCIAL ACCOUNTING – III Full Marks : 100

MODULE-I : 50 MARKS


1 Business Acquisition and Conversion of Partnership

into Limited Company :

Profit/Loss prior to incorporation; Accounting for

Acquisition of business – Conversion of Partnership

into Limited Company, with and without same set of

books – Amalgamation firms, accounting in the

books of transferor and transferee firm.

15

6

2 Company Merger and Reconstruction :

Amalgamation, Absorption and Reconstruction –

Meaning; relevant standard and meaning of

different terms, Accounting in the books of Transferor

Company, Accounting in the books of Transferee

(both for amalgamation in the nature of Merger and

of Purchase); inter-company transactions (including

inter-company share holding).

Inter reconstruction – meaning, provisions and

Accounting, Surrender of Shares for redistribution;

preparation of Balance Sheet after reconstruction.

14

3 Valuation of Goodwill and Shares :

Valuation of Goodwill – valuation using different

methods, i.e., Average Profit, Super Profit,

Capitalisation and Annuity.

Valuation of Shares – Valuation using different

methods, intrinsic, Earnings, Dividend Yield, Earnings-

Price, Cum-div and Ex-div., Majority and Minority view

and Fair Value.

8

10

4 Holding Company :

Meaning of Holding Company & Subsidiary

Company; relevant standard; Consolidation of

Balance Sheets of Parent & Subsidiary (only one);

Minority Interest – Basic principles and preparation of

CBS; CBS with loss balance of Subsidiary – Treatment

for; Revaluation of Assets of Subsidiary; intra-group

Transactions, Holding of different securities,

Consideration of dividend paid or proposed by

Subsidiary in CPS; Bonus Shares issued or proposed to

15

15


be issued by Subsidiary (excluding shares acquired

on different dates by the Parent company, chain

and cross holding).

5 Liquidation of Companies :

Mode of Liquidation; Disposal of Assets; Order of

Payments of Liabilities; Statement of affairs and

Deficiency/Surplus Account; Receiver’s Receipts and

Payments Account; Liquidator’s Final Statement of

Account.

12

5

6 Accounts of Banking Companies :

Difference between balance sheet of banking and

non-banking company; prudential norms, Asset

structure of a commercial bank, Non-performing

assets (NPA).

8

50 58

MODULE-II : 50 MARKS


1 Introduction to Accounting Theory :

Concept of Accounting Theory; relation with

practice; GAAP, Capital – capital maintenance

concepts, relation with income; Limitations of

Historical Cost Accounting; Introduction to Fair Value

Accounting.

10

10

2 Introduction to Financial Statements :

N

ature and Component of Financial Statement;

Meaning and Need for FSA, Traditional & Modern

approaches to FSA, Parties interested in FSA.

C

omparative Statement – meaning, preparation,

uses, merits and demerits.

C

ommon-size Statement – meaning, preparation,

uses, merits and demerits.

T

rend Analysis – meaning, determination, uses,

merits and demerits.

15

20

3 Accounting Ratios for FSA :

Meaning, objective, classification of Accounting

Ratios, Advantages & Limitations, Preparation of

Financial Statement and State of Proprietor’s fund

from the given Ratios, Computation, Analysis and

Interpretation of important ratios for measuring –

Liquidity, Solvency, Capital Structure, Profitability and

Managerial Effectiveness.

10

12

4 Funds Flow Statement :

Concept of fund, meaning, nature, various sources,

advantages & limitations of Fund Flow Statement

and its preparation.

10


5 Cash Flow Statement :

Meaning, objectives, difference with Fund Flow

Statement; activity classification and preparation

and presentation as per AS-3.

15

8

50 50

Suggested Readings




House Pvt. Ltd.







Publication.

Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw

Hill.


L.S.Porwal, Accounting Theory, Tata Mcgraw-Hill.

Gokul Sinha, Accounting Theory & Management Accounting.

B.Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.

Frank Wood, Business Accounting Vol. II, Pearson.

V.K.Goyal, Corporate Accounting, Excel Books.

S.P.Jain, Advanced Accountancy, Kalyani Publication.


Publication.


Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata

McGraw-Hill.

S. Kr. Paul, Accountancy (Vol. I & II), New Central Book Agency (P) Ltd.

Lev, Financial Statement Analysis – a new approach, Prentice Hall.

Foster G., Financial Statement Analysis, Prentice Hall.

White, Sondhi & Fred, Analysis Use of Financial Statement, John & Wiley.

Bernstein & Wild, Financial Statement Analysis : Theory, Application &

Interpretation, McGraw Hill.

Ormiston, Understanding Financial Statements, Pearson.

Asish Kumar Bhattacharyya, Introduction to Financial Statement Analysis, Elsevier.


DETAILED SYLLABUS


Paper 3.6h : Auditing Full Marks : 100

1. Introduction : Definition, Nature, Scope, Objectives, Principles and Techniques of

Auditing – Advantages and Limitations of Auditing – Relationship between Auditing and


Accounting, Auditing and Accounting Control – Errors and Frauds in Accounting and

Role of the Auditor in detection and prevention of the same – Different types of Audit :

Internal, Interim, Periodical, continuous, Statutory and Non-statutory Audit.

(12 Marks / 8 Lectures)

2. Audit Process : Preparation before commencement of a new Audit – Audit

Memorandum – Audit Programme – Audit Working Papers (ownership and lien) – Audit

evidences – Audit File – Audit Note Book – Test Checking, Cut-off Checking and Auditing-

in-Depth. (7 Marks / 5 Lectures)

3. Internal Control and Internal Check : Meaning, Objectives and Elements of Internal

Control System – Internal Control Questionnaire regarding Wage Payment, Sales,

Purchases and Stores – Relation between Internal Control and Internal Check – Auditor’s

Role regarding Internal Control and Internal Check – Application of concepts of

Materiality and Audit Risk. (15 Marks / 8 Lectures)

4. Audit Procedure : Vouching : Meaning, Objectives, Importance, General Principles

and Procedure – Valuation and Verification of Assets and Liabilities with special

reference to Plant and Machinery, Land & Building, Goodwill, Investment, Patent and

Copyright, Trade Receivables & Payables, Inventories, Loans, Contingent Liabilities and

Contingent Assets – Auditor’s Role. (15 Marks / 10 Lectures)

5. Audit of Limited Companies : Qualification, Appointment, Remuneration, Removal,

Status, Rights, Duties and Liabilities of Company Auditor – Audit of Profit & Loss Account

and Balance Sheet – Audit of Branches and Holding Companies – Audit of Divisible Profit

and Dividend with special reference to Depreciations, Reserve and Provisions (with

relevant Case Laws) – Professional Ethics and Independence of Company Auditor.


6. Audit of Other Institutions : Audit of Banks, Insurance Companies (General and Life

Insurance), and Educational Institutions (with relevant Legislations, RBI and IRDA Norms).


7. Auditor’s Report : Definition, Contents and Classification (clean, qualified, disclaimer,

negative, piecemeal) – True and Fair View (Concept and General Considerations) –

Distinction between Auditor’s Report and Auditor’s Certificate.


8. Investigation : Meaning, Purpose and Distinction with Auditing – Principles to be

followed in Investigation when (a) A Fraud is suspected, and (b) A running business is

proposed to be purchased. (8 Marks / 6 Lectures)

9. New Areas of Auditing : Cost Audit – Tax Audit – Management Audit – Social Audit –

Environment Audit – Audit in Computerized Environment (EDP Audit) – Performance

Audit, Propriety Audit – Concepts of Indian Audit Standards – Audit Committee.


References

1. Kamal Gupta ,Contemporary Auditing, Tata McGrawhill

2. Dr. B.K.Basu, An Insight into Auditing-a multidimensional approach, Basushree Book

Stall

3. B.N.Tandon, S. Sudharsaham, S.Sundharabahu, A Hand Book of Practical Auditing, S.

Chanda

4. P.L. Ganguly, Principles and Practice of Auditing, Dey Book Concern


5. S.K.Basu, Auditing Principles and Techniques, Pearson Education

6. Badal Kumar Maity, Nerekha tattyao O Prayago, Oriental Book Company

7. Dr. J.L.Kundu, Nerekha sastra, ABS Publishing House

8. Jayanta Ghosh, Auditing,Elegant Publication

9. Aruna Jha, Auditing, Taxmann’s

10. R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House

DETAILED SYLLABUS


Paper 3.7h : FINANCIAL MANAGEMENT

Unit 1 : Introduction (10 Marks / 8 Lectures)

Definition and Scope of Financial Management

Important functions of Financial Management

Objectives of a firm : Profit maximization vs. value maximization

Time Value of Money : Compounding and Discounting techniques – Concepts of

Annuity and Perpetuity.

Risk-return relationship.

Unit 2 : Sources of Finance and Cost of Capital (15 Marks / 10 Lectures)

Different sources of finance : Long term and Short term sources

Cost of Capital : concept, relevance of cost of capital, specific costs – methods

of calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of

Preference Capital; and Weighted Average Cost, rationale of after-tax-

weighted-average cost of capital, marginal cost of capital.

Unit 3 : Leverage and Capital Structure Theories (15 Marks / 10 Lectures)

Concept, types and significance of leverage, Concept of Business Risk and

Financial Risk – Derivation of Operating and Financial Leverage and Combined

Leverage, EBIT-EPS analysis – Indifference Point.

Meaning and Importance of Capital Structure, Factors influencing Capital

Structure, Linkage between Cost of Capital and Capital Structure, Designing

Optimum Capital Structure, Various Capital Structure Theories (NI, NOI and MM

approach).

Unit 4 : Working Capital Management (15 Marks / 10 Lectures)

Concept of Working Capital; Types of Working Capital, Determinants of Working

Capital, Meaning of Working Capital Management.

Estimation of Working Capital Needs; Operating or Working Capital Cycle.

Various sources of finance to meet the working capital requirements.

Management of Cash, Receivables, Inventory (Basic Concept).

Unit 5 : Capital Expenditure Decisions (20 Marks / 12 Lectures)

Meaning, Objectives & Importance, Techniques of Decision Making; Non-

discounted and Discounted Cash Flow Approaches – Payback Period Method,

Accounting Rate of Return, Net Present Value, Profitability Index, Internal Rate of

Return, Discounted Payback Period, Ranking of Competing Projects, Capital

Rationing (elementary level).

Unit 6 : Dividend Decisions (15 Marks / 8 Lectures)

Meaning and Significance; Determinants of Dividend Policies.

Some dividend policies and formulating a dividend policy.

Dividend theories; Walter’s Model, Gordon’s Model, Modigliani and Miller Theory.


Unit 7 : Financial Control (10 Marks / 6 Lectures)

Concept, Objectives and Steps, Major Tools of Financial Control, Advantages

and Limitations of Financial Control System.


1. M.Y. Khan & P.K. Jain, Financial Management, TMH.

2. Van Horne, Financial Management & Policy, Pearson.

3. Van Horne, Fundamentals of Financial Management, PHI.

4. B. Banerjee, Financial Policy & Management Accounting, PHI.

5. P. Chandra, Financial Management, TMH.

DETAILED SYLLABUS


Paper 3.8h Quantitative Techniques & Project Work

(QTPA) MODULE –I (QUANTITATIVE TECHNIQUES)

(50 Marks)

1. Formulation of Linear Programming Problems (LPP). Graphical solution of LPP. Convex

Set. Basic Solution, BFS. (10 Lectures)

2. Simplex method & Simplex algorithm – Big M method (without two-phase method &

without degeneracy) (15 Lectures)

3. Balanced Transportation Problems with optimality test (without profit matrix).

(5 Lectures)

4. Assignment (without profit matrix), Travelling Salesman Problems (5 Lectures)

5. Salesman problems (5 Lectures)

6. Dual L.P.P. (2 Lectures)

7. Games Theory (Saddle Point, dominance & Graphical). (10 Lectures)

8. Numerical Method : Operators (V, A, E), Difference Table, Interpolations – Newton’s

Forward, Backward & Lagrange with Simple Problems. (13 Lectures)


1. Ghosh & Chakraborty, Linear Programming Problems.

2. P.M.Karak, Quantitative Techniques.

3. V.K. Kapoor, Quantitative Techniques for Management.

4. Sanyal, Quantitative Techniques.

MODULE –II (Project Work) (50 Marks)

PROJECT WORK 1. Project Formulation. 1.1 Project: Definition, Identification, Classification.


1.2 Preparation of Project Plan : Different Stages – Research purpose, Problem definition, Objectives, Methodology, Hypotheses development, Data collection, Analysis and reporting of the findings.

2. Research Methodology 2.1 Data Sources : Secondary data -- Survey of Literature: Books, Journals, Newspapers,

Internet etc. Primary data, Method of data collection, Instrument for data collection, Preparing a questionnaire, Pilot survey

2.2 Sample design : Population, Sample size, Sampling method 3. Analysis and Evaluation. 3.1 Data Analysis: Chi-Square Test, T-Test, Correlation, Regression. 3.2 Decision Making: Findings and Conclusion. 4. Topics of Project: The topics shall be on any current issue, related to the curriculum in

the following areas: 4.1 Recent developments in Indian Economy; 4.2 Financial Markets and Institutions; 4.3 Markets and Globalization; 4.4 Market analysis – Market share, Market potential, Demand forecasting 4.5 Consumer Behaviour 4.6 Advertising and other promotions Note: Project Work should be comprised of Project Report that must be written in English Language (50% of total marks) and Viva-voce Examination (50% of total marks). The report should be written in a minimum of 4000 to 5000 words under the supervision of Departmental Teachers’ and the Viva-voce Examination should be taken by the External Examiners. Reference Books:

1. Kulkarni, M.V., Research Methodology, Everest Publishing House 2. Kothari, C.R., Research Methodology – Methods & Techniques, New Age Intl. 2. Cooper,D R., Schindler P. S., Business Research Methods, Tata McGraw Hill. 4. Beri, G.C., Research Methodology, Tata McGraw Hill . 5. Saha, N, Performance Audit: A Case Study of Indian Metro Railway, Lap Lambert

Publishing House, Germany.

PART III Hons. in Marketing

PAPER 3.5h : RURAL AND INTERNATIONAL MARKETING (RIMA)


FULL MARKS - 100

MODULE –I (RURAL MARKETING)

UNIT 1 : Introduction to Rural Marketing : Concept, scope and importance, rural vs. urban

marketing ; Current trends in Rural Markets in India. (10 marks/ 8hrs)

UNIT 2 :Rural Consumer: Characteristics, Attitude and Behaviour, Buying patterns and

factors influencing rural consumer. (12marks/ 12hrs)

UNIT 3 : Marketing of Agricultural Products: Types of products – seeds, fertilizers, agro

chemicals and their markets, Role of Government and other Organizations in Marketing

Agricultural Products, (14 marks/ 10 hrs)

UNIT 4 : Co-operative Marketing, Types of Co-operative marketing, Structure of co-

operations, Problems of Rural Marketing and Agricultural Marketing,.

(14marks/10hrs)

MODULE –II (INTERNATIONAL MARKETING)

UNIT 1 : Introduction: definition of international marketing, domestic vs. international

marketing, process of internationalization, EPRG framework

(12marks/ 8 hrs)

UNIT 2 : Environment of international marketing: Economic -cultural – culture and its

characteristics, influence of culture on consumption decisions, political and legal

environment.

(12 marks/ 8hrs)

UNIT 3 : International Marketing Strategies: international product life cycle, branding,

Promotion strategies, standardization versus adaptation, Distribution : methods of entry

into foreign markets, foreign market channels, International pricing methods : transfer

pricing, dumping, countertrade, factors affecting pricing

(16 marks/ 14 hrs)

UNIT 5 : Foreign trade and documentation: process of importing and exporting;

Documentation: certificate of origin, bill of lading, letter of credit,

(10 marks/ 10 hrs)

Readings:

1. J,Paul & R,Kapoor, International Marketing, TMH.

2. Vasudeva: International Marketing: Excel Books.

3. Cherulinam: International Marketing: Himalaya.

4. Mathur, U.C., Rural Marketing, Excel Books.

5. Mamoria, Agricultural Marketing, Himalaya Publishing House.

6. Rajagopal, Management of Rural Business, Wheeler.

PAPER 3.6h : CONSUMER BEHAVIOUR AND MARKETING OF

SERVICES (CBSA)


FULL MARKS - 100

MODULE –I (CONSUMER BEHAVIOUR) Unit 1 : Introduction : Concept of Consumer Behaviour, model of consumer decision-

making -- input, process, output.

(10marks/8hrs)

Unit 2 : Consumer decision making process : steps in the process – need identification,

information search, evaluation of alternatives, purchase decision, post-purchase

behaviour.

(12 marks/8hrs)

Unit 3 : Determinants of buying behaviour : Internal : Needs and motives, perception,

learning, attitudes, personality and lifestyle. External : Family, Reference groups, social

class and culture.

(20marks/16hrs)

Unit 4 : Organizational Buying Behaviou : Characteristics, Consumer versus organizational

buying behavior, factors affecting organizational buying behavior

(8marks/8hrs)

MODULE –II (MARKETING OF SERVICES )

UNIT 1 : Introduction to Service Marketing : concept and definition, characteristics of

services, differences between physical goods and services, Reasons for growth of

services, contribution to economy, trends in service sector, (10 marks/ 6hrs)

UNIT 2 : Marketing Mix for Services : Extended marketing mix for services – product, price,

promotion, place, process, people and physical evidence (20 marks/ 14hrs)

UNIT 6 : Some service sectors of India : Financial services, Hospitality services, Health care

services, Communication services, Logistics and Tranportation services, Applications of

ITES.

(20 marks/ 20hrs)

Readings :

1. Consumer Behaviour – Schiffman & manuk, PHI.

2. Consumer Behaviour – Soloman, PHI.

3. Consumer marketing demographics in India – Edited by S.L. Rao.

4. Consumer Behaviour – Loudon & DellaBitta, TMH

5. G. Apte, Service Marketing, OUP

6. V.A. Zeithaml & M J Bitner : Service Marketing, Tata McGraw Hill.

7. K.R.M. Rao, Services Marketing, Pearson Education.

8. S.M. Jha, Services marketing, Himalaya Publishing House.

9. R. Shanker, Service Marketing, Excel.

PAPER 3.7h : RETAIL AND LOGISTICS MARKETING (RLMA) FULL MARKS - 100

MODULE –I (RETAIL MARKETING)


UNIT-1 : Introduction to Retailing : Concept and definition, Growth and reasons of

growth, evolution of retail in India and understanding retail consumers

(20 marks/ 16 hrs)

UNIT 2 : Retail Formats : Concept, Classification, Types of Retail formats, Franchising

Multi-channel retailing, Current Indian Scenario

(12 marks/ 10 hrs)

UNIT-3 : Designing Retail Strategy :, Store locations, store layout and visual

merchandizing, Merchandise planning, Promotional Mix in Retailing, Promotional

Objectives and Strategy development, Customer Relationship Management

(18 marks/ 14 hrs)

MODULE –II (LOGISTICS MARKETING)

UNIT-1: Overview of Logistics : Marketing Channel structure, functions and advantages,

types of channel intermediaries – wholesalers, distributors, stockists, sales agents, brokers,

franchisers, C&F agents, and retailers.

(16 marks/12 hrs)

UNIT-2: Channel Design :: Steps of designing a channel -- channel objectives &

constraints, identification, evaluation and selection of channel alternatives

(20 marks/ 16 hrs)

UNIT-3: Physical Distribution & Logistics : goals, function, order processing, warehousing,

inventory control, and transportation.

(14 marks/ 12 hrs)

Readings:

1. K.K.Havaldar & V.M. Cavale, Sales and Distribution management, TMH

2. S.L. Gupta, Sales & Distribution Management, Excel

3. B. Berman & J.R. Evans, Retail Management, Pearson

4. A.J. Newman & P. Cullen, Retailing, Cengage Learning

5. S.Pradhan, Retailing Management, TMH

6. Madaan, Fundamentals of Retailing, Tata McGraw-Hill

PAPER 3.8h : Marketing Research and Project Work (MRPA)

MODULE –I (MARKETING RESEARCH)

(50 Marks)


Unit 1 : Introduction : Concept, nature and scope of marketing research, types of

research – exploratory, descriptive, causal, steps in the marketing research process.

(10 marks/ 6 hrs)

Unit 2 : Research Designs and Data collection: research designs, data sources, data

collection methods, levels of measurement, scaling techniques – Likert and paired

comparisions, questionnaire construction, sampling,

( 20 marks/ 14 hrs)

UNIT 6 : Data analysis – Relevance of Marketing Research in assessing Consumer

Behaviour, application of univariate, bivariate techniques, descriptive statistics – mean,

central tendency, dispersion, testing of hypothesis – z-test, t-test, chi-square test,

regression and time series analysis, Interpretation and report writing.

( 20 marks/ 20 hrs)

MODULE –II (PROJECT WORK)

(50 Marks)

Project Work (Written +Viva)(for all Honours Courses)

PAINI

Readings :

1. Research for marketing decisions – Green and Tull & Albaum, PHI.

2. Marketing Research : Text and cases – Boyd & West fall, All India Traveller Bookseller.

3. Marketing research – Naresh K. Malhotra, Pearson Education.

4. Marketing research – G.C. Beri, TMH.

DETAILED SYLLABUS

B.COM PART III (GENERAL)

Paper 3.5g Financial Accounting III (General)

MODULE –I

(50 Marks)

Chapter 1 : company Final Accounts

Introduction to Schedule VI

Rules for Managerial Remuneration

Dividend & applicable tax

Company transfer to reserve

Preparation of P/L A/C and Balance Sheet.

(18 marks)


Chapter 2 : Company Merger and Reconstruction

Amalgamation, absorption and reconstruction – meaning; relevant standard and

meaning of different terms, Accounting in the books of transferor company –

Accounting in the books of transferee company (amalgamation in the nature of

Purchase merger only); Inter-company transactions and elimination of common

debtors & creditors only. (excluding inter-company share holding), Preparation of

Balance Sheet.

Internal Reconstruction – meaning, provisions and Accounting, preparation of

Balance Sheet after Reconstruction.

(12 marks)

Chapter 3 : Introduction to Accounting Standards

Financial Accounting Standards: Concept, benefits, procedure for issuing

accounting standards in India.

IFRS (concept only).

Business Acquisition

Profit/Loss prior to incorporation and accounting for business acquisition.

Valuation

Goodwill – valuation using different methods (Average Profit and Super Profit)

Shares – Valuation using different methods : Intrinsic Value, Earning Yield Value

and Fair Value (Simple type).

(16 marks)

MODULE –II

(50 Marks) Chapter 1 : Holding Company

Meaning of Holding Company

Meaning of Subsidiary Company

Relevant Standards

Consolidation of Balance Sheet of Parent & Subsidiary (only One)

Minority Interest

Basic Principles and Preparation of CBS; CBS with loss balance of subsidiary.

Treatment for Revaluation of Assets of Subsidiary, Intra-group transactions and

holding of equity shares only (simple problems only)

(excluding shares acquired on different dates by the Parent Company, Chain

and Cross Holding)

(20 marks)

Chapter 2 : Introduction to Accounting Theory

Concept of Accounting Theory; relation with practice, GAAP

Capital – capital maintenance concepts, relation with income, limitations of

Historic Cost Accounting;

(15 marks)

Chapter 3 : Introduction to Financial Statements

Nature and components of Financial Statements; Meaning and Needs for FSA,

Traditional & Modern approaches to FSA, Parties interested in FSA.

Comparative Statements – meaning, preparation, uses, merits & demerits.

Common-size statements – meaning, preparation, uses, merits & demerits.

Paper 3.6g Auditing (General)

Unit 1 : Intrdouction


Definition, Nature, Scope, Objectives, Principles and Techniques of Auditing –

Advantages and limitations Auditing – relationship between Auditing and Accounting.

Auditing and Accounting control – Errors and Frauds in Accounting and the Role of the

Auditor in detection and prevention of the same – Different types of Audit; Internal,

Interim, Periodical, continuous, Statutory and non-statutory Audit.


Unit 2 : Audit Process

Preparation before commencement of a new Audit – Audit Memorandum – Audit

Programme – Audit Working papers (Ownership and lien0 – Audit evidences – Audit File –

Audit Note Book – Test Checking, Cut-off Checking and Auditing-in-Depth.


Unit 3 : Internal Control and Internal Check

Meaning, Objectives and Elements of Internal Control System – Internal Control

Questionnaire regarding Wage payment, sales, purchases and stores – Relation between

Internal control and Internal check – Auditor’s Role regarding Internal Control and

Internal Check – Application of concepts of Materiality and Audit Risk.

8 lectures/15 marks

Unit 4 : Audit Procedure

Vouching, meaning, objectives, Importance, General Principles and procedure –

valuation and verification of Assets and Liabilities with special reference to Plant and

Machinery, Land and Building, Goodwill, Investment, Patent and Copyright, Trade

Receivables & Payables, Inventories, Loans, Contingent Liabilities and Contingent Assets

– Auditor’s role.


Unit 5 : Audit of Limited Companies

Qualification, Appointment, Remuneration, Removal, Status, Rights, Duties and Liabilities

of Company Auditor – Audit of Profit & Loss Account and Balance Sheet – Audit of

Branches and Holding Companies – Audit of Divisible Profit and Dividends with special

reference to Depreciations, Reserve and Provisions (with relevant Case Laws) –

Professional ethics and independence of Company Auditor.


Unit 6 : Audit of Other Institutions

Audit of Banks, Insurance Companies (General and Life Insurance), and Educational

Institutions (with relevant Legislations, RBI and IRDA Norms).


Unit 7 : Auditor’s Report

Definition, contents and Classification (clean, qualified, disclaimer, negative, piecemeal)

– True and Fair View (concept and general considerations) – Distinctions between

Auditor’s Report and Auditor’s Certificate.


Unit 8 : Investigation


Meaning, purpose and Distinctions with Auditing – Principles to be followed in

investigation when 9a) A Fraud is suspected, and (b) A running business is proposed to

be purchased.

6 lectures/8 marks)

Unit 9 : New areas of Auditing

Cost Audit – Tax Audit – Management Audit – Social Audit – Environment Audit – Forensic

Audit – Audit in Computerised Environment (EDP Audit) – Performance Audit, Propriety

Audit – Concepts of Indian Audit Stnadards – Audit Committee.


Paper 3.7g Financial Mangement (General)

Module – I (50 Marks)

Unit 1

Introduction : Definition, nature, scope and important functions of Financial

Management.

Evaluation of Financial Management: Traditional and Modern.

Objectives of the firm : Profit maximization vs. Value maximization.

(8 Lectures)

Unit 2

Basic Concept :

Time Value of Money : Compounding and discounting techniques, Concept of

Annuity and Perpetuity.

Risk-Return Relkationship.

Financial Environment in which a firm has to operate.

(8 Lectures)

Unit 3

Sources of Finance : Short term and Long term (Lease financing excluded).

Cost of capital : concept; relevance; special cost and weighted average cost;

marginal cost of capital. (12 Lectures)

Unit 4

Leverage and Capital Structure Theories

Capital structure : concept of Capital Gearing; Capital Structure Decisions,

Capital Structure Pattern, Designing Optimum Capital Structure, and Constraints.

Leverage : concept and significance; Business and Financial Risk; Operating and

Financial Leverage; Trading on Equity; (10 Lectures)

Unit 5

Working Capital Management

Concept, Significance and Components of Working Capital, Working Capital

Cycles.

Factors on Requirements and Forecasting of Working Capital.

(12 Lectures)

Module II – 50 Marks

Unit 6

Capital Budgeting


Nature, scope and significance of Capital Budgeting.

Evaluation : Traditional and Modern Approach.

Application of Capital Budgeting Techniques; all techniques at elementary level.

Ranking Competing projects with unequal lives.

(14 Lectures)

Unit 7

Dividend Decisions

Meaning, nature and types of dividend.

Some dividend policies and formulating a dividend policy.

Dividend Theories : Walter’s model, Gordon’s Model, Modigliani and Miller’s

Model.

(13 Lectures)

Unit 8

Financial Control

Concept, objectives and steps, Major Tools of Financial Control; Advantages and

Limitations of financial control system. (13 Lectures)


M.Y. Khan & P.K. Jain, Financial Management, TMH.

Van Horne, Financial Management & Policy, Pearson.

Van Horne, Fundamentals of Financial Management, PHI.

B. Banerjee, Financial Policy & Management Accounting, PHI.

P. Chandra, Financial Management, TMH.

Marks Distribution

1. Objective Type : 10 Questions X 2 Marks 20

2. Short-essay Type : 6 Questions X 8 Marks 48

3. Essay-type : 2 Questions X 16 Marks 32

100

* Both Modules should be given equal weightage.

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