Vide BOS Resolution dated 16.4.2012.in continuations of two workshops on commerce 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 1 Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce 2 B.COM HONOURS IN ACCOUNTING & FINANCE Course Structure For the Students Admitted in B.Com Part-I in 2011. Part – I (Honours) 1.1a 1.1b 1.1c 1.1h 1.2h 1.1cg 1.2cg 1.3cg Language Compulsory English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) Honours Papers Cost & Management Accounting (CMAA) Indian Financial System & Financial Market Operations (IFFA) Compulsory General Papers Financial Accounting I (FACG 1) Principles & Practice of Management & Business Communication (50 + 50) (PMBG) Principles of Marketing & E-Commerce (50 + 50) (PMEG) Total 50 50 50 150 100 100 200 100 100 100 300 650 Part – II (Honours) 2.3h 2.4h 2.1cg 2.2cg 2.3cg 2.4cg Honours Papers Financial Accounting II (FACA II) Direct & Indirect Taxation (DITA) Compulsory General Papers Information Technology and Its Application in Business (Theory 50 + Practical 50) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) 100 100 200 100 100 100 100 Total 400 600 Part – III (Honours) 3.5h 3.6h 3.7h 3.8h Honours Papers Financial Accounting III (FACA III) Auditing (AUDA) Financial Management (FMNA) Quantitative Techniques & Project Work (QTPA) (50 + 50) Total 100 100 100 100 400 1650 Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce 3 B.COM HONOURS IN MARKETING Course Structure For the Students Admitted in B.Com Part-I in 2011. Part – I (Honours) 1.1a 1.1b 1.1c 1.1h 1.2h 1.1cg 1.2cg 1.3cg Language Communicative English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) Honours Papers Product & Pricing Management (PPMA) Sales Organisation & Management (SOMA) Compulsory General Papers Financial Accounting I (FACG I) Principles & Practice of Management & Business Communication (50 + 50) (PMBG) Principles of Marketing & E-Commerce (50 + 50) (PMEG) Total 50 50 50 150 100 100 200 100 100 100 300 650 Part – II (Honours) 2.3h 2.4h 2.1cg 2.2cg 2.3cg 2.4cg Honours Papers Advertising and Sales Promotion (ASPA) Elements of Costing & Taxation (50 + 50) (CTXA) Compulsory General Papers Information Technology and Its Application in Business (Theory 50 + Practical 50) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) Total 100 100 200 100 100 100 100 400 600 Part – III (Honours) 3.5h 3.6h 3.7h 3.8h Honours Papers Rural & International Marketing (50 + 50) (RIMA) Consumer Behaviour & Marketing of Services (CBSA) Retail & Logistics Marketing (50 + 50) (RLMA) Marketing Research & Project Work (MRPA) (50 + 50) Total 100 100 100 100 400 1650 Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce 4 B.COM GENERAL DEGREE COURSE Course Structure For the Students Admitted in B.Com Part-I in 2011. Part – I 1.1a 1.1b 1.1c 1.1g 1.2g 1.1cg 1.2cg 1.3cg Language Communicative English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) General Papers Cost & Management Accounting (CMAG) Money and Financial System (MFSG) Compulsory General Papers Financial Accounting I (FACG I) Principles & Practice of Management & Business Communication (50 + 50) (PMBG) Principles of Marketing & E-Commerce (50 + 50) (PMEG) Total 50 50 50 150 100 100 200 100 100 100 300 550 Part – II 2.3g 2.4g 2.1cg 2.2cg 2.3cg 2.4cg General Papers Financial Accounting II (FACG II) Elements of Taxation (ETXG) Compulsory General Papers Information Technology and Its Application in Business (Theory 50 + Practical 50) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) Total 100 100 200 100 100 100 100 400 600 Part – III 3.5g 3.6g 3.7g General Papers Financial Accounting III (FACG III) Auditing (AUDG) Financial Management (FMNG) Total 100 100 100 300 1450 Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce 5 B.COM HONOURS IN ACCOUNTING & FINANCE Course Structure For the Students Admitted in B.Com Part-I in 2012. Part – I (Honours) 1.1a 1.1b 1.1c 1.1h 1.2h 1.1cg 1.2cg Language Compulsory English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) Honours Papers Cost & Management Accounting (CMAA) Indian Financial System & Financial Market Operations (IFFA) Compulsory General Papers Financial Accounting I (FACG 1) Principles of Business Management & Business Communication (PMBG) (General Management 25 marks + Marketing Management 25 marks + Human Resource Management 25 marks + Business Communication 25 marks ) Total 50 50 50 150 100 100 200 100 100 200 550 Part – II (Honours) 2.3h 2.4h 2.1cg 2.2cg 2.3cg 2.4cg Honours Papers Financial Accounting II (FACA II) Direct & Indirect Taxation (DITA) Compulsory General Papers Information Technology and Its Application in Business (Theory 40 + e-commerce 20 + Practical 40) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) 100 100 200 100 100 100 100 Total 400 600 Part – III (Honours) 3.5h 3.6h 3.7h 3.8h Honours Papers Financial Accounting III (FACA III) Auditing (AUDA) Financial Management (FMNA) Quantitative Techniques & Project Work (QTPA) (50 + 50) Total 100 100 100 100 400 1550 1b 1.4.5h 3.3h 2.Vide BOS Resolution dated 16.1h 1.1c 1. Part – I (Honours) 1.4cg Honours Papers Advertising and Sales Promotion (ASPA) Elements of Costing & Taxation (50 + 50) (CTXA) Compulsory General Papers Information Technology and Its Application in Business (Theory 40 + e-commerce 20 + Practical 40) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) 100 100 200 100 100 100 100 Total 400 600 Part – III (Honours) 3.6h 3.4h 2.2012.1cg 2.1cg 1.3cg 2.8h Honours Papers Rural & International Marketing (50 + 50) (RIMA) Consumer Behaviour & Marketing of Services (CBSA) Retail & Logistics Marketing (50 + 50) (RLMA) Marketing Research & Project Work (MRPA) (50 + 50) Total 100 100 100 100 400 1550 .2cg Language Compulsory English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) Honours Papers Cost & Management Accounting (CMAA) Indian Financial System & Financial Market Operations (IFFA) Compulsory General Papers Financial Accounting I (FACG 1) Principles of Business Management & Business Communication (PMBG) (General Management 25 marks + Marketing Management 25 marks + Human Resource Management 25 marks + Business Communication 25 marks ) Total 50 50 50 150 100 100 200 100 100 200 550 Part – II (Honours) 2. in continuations of two workshops on commerce 6 B.COM HONOURS IN MARKETING Course Structure For the Students Admitted in B.7h 3.Com Part-I in 2012.1a 1.2cg 2.2h 1. 1c 1.COM GENERAL DEGREE COURSE Course Structure For the Students Admitted in B.2cg 2.6g 3.Vide BOS Resolution dated 16.3g 2. in continuations of two workshops on commerce 7 B.1g 1.3cg 2.4g 2.1cg 2.5g 3.Com Part-I in 2012.4.2012.2g 1.1b 1.2cg Language Compulsory English – 50 marks (ENGC) Major Indian Language – 50 marks (BNGM/ENGM) Environmental Studies (ENVS) Honours Papers Cost & Management Accounting (CMAG) Money & Financial System (MFSG) Compulsory General Papers Financial Accounting I (FACG 1) Principles of Business Management & Business Communication (PMBG) (General Management 25 marks + Marketing Management 25 marks + Human Resource Management 25 marks + Business Communication 25 marks ) Total 50 50 50 150 100 100 200 100 100 200 550 Part – II 2. Part – I (Honours) 1.7g General Papers Financial Accounting III (FACG III) Auditing (AUDG) Financial Management (FMNG) Total 100 100 100 300 1450 .1a 1.4cg General Papers Financial Accounting II (FACG II) Elements of Taxation (ETXG) Compulsory General Papers Information Technology and Its Application in Business (Theory 40 + e-commerce 20 + Practical 40) (ITBG) Business Regulatory Framework (BRFG) Business Mathematics & Statistics (BMSG) Economics (ECOG) Total 100 100 200 100 100 100 100 400 600 Part – III 3.1cg 1. Vide BOS Resolution dated 16.2012.1c : Environmental Studies PLEASE FOLLOW THE EXISTING SYLLABUS FOR LANGUAGE AND ENVIRONMENTAL STUDIES IN CASE OF PART.1b : LANGUAGE & Paper 1. Honours and General (Paper 1 and 2) Paper 1. in continuations of two workshops on commerce 8 PART – I Detailed Syllabi Common Paper for B.I FOR ALL THE STREAMS SINCE THE PREVIOUS ACADEMIC SESSION .1a &1.4.Com. Financial Accounting. cost sheet (introduction only). receipt. labour utilisation. Advantages and disadvantages of each method. Advantages of a Cost Accounting system. Classification of Overhead. In Accounting & Finance Paper 1. Types of costs. Objectives of Cost Accounting. purchase procedure. Cost units and Cost Centres. documentation. . Stock Valuation for Balance Sheet. Component of wages cost for costing purpose. Labour turnoverCauses and methods of calculating labour turnover. Need for of classifying overhead into fixed and variable.1h : COST & MANAGEMENT ACCOUNTING Module I : 50 MARKS Unit 1 Introduction: Definition of Costing. Periodic Inventory. Overtime (its effect and treatment in Cost Accounting). System of Wage Payment and Incentives. various types of overheads. terms and classification of costs: Cost. various stock levels. Functional and Behavioural. Purchase of materials: Purchasing needs and organisation. Payment of wages. Cost object. requisition. Discrepancies in stock and their treatment. Importance of Cost Accounting to Business Concern. Relationship between Cost Accounting. [15 classes / 12 marks] Unit 4 Overhead (a) Introduction Definition. accounting for materials cost. c. issue and transfer of materials. Incentive Systems –Main Principles for sound system of wage incentive schemes. Physical verification. functions of a storekeeper. Distinction between direct and indirect labour cost. total costs and unit costs. Cost Accounting and Management Accounting. Comparative analysis.Introduction. Materials control: Organisation. Cost concepts. Management Accounting and Financial Management. cost of labour turnover. Overview of statutory requirements). Costing Methods and Techniques (introduction only). Payroll procedure. in continuations of two workshops on commerce 9 Paper for B. Tools: Just-in-Time Purchase. d.2012. b. Hons. location and types. Perpetual Inventory. Methods of Pricing Material Issues Various methods of pricing materials issues. Economic Ordering Quantity and ABC Analysis. Treatment of Normal and Abnormal Loss of Materials. Absorption of wages. Storage of materials: Need for storage. Scrap. System of Incentive Schemes for Indirect Workers. Installing a Cost Accounting System. Essentials of a good Cost Accounting System. material costs (direct and indirect).4. classification of costs. storage record. Idle time (causes and treatment in Cost Accounting). Accounting and control of Waste. Time-Booking.Element-wise.Com.Vide BOS Resolution dated 16. Efficiency rating procedures. Recording labour cost: Attendance and payroll procedures (Time-keeping. Spoilage and Defectives. (8 classes/6 marks) Unit 2 Material Costs a. [15 classes / 12 marks ] Unit 3 Employee Cost. [10 Classes / 10 Marks] Unit 7 Process Costing : Meaning. (2) Integrated System Meaning . (idea of master budget). Advantages and Disadvantages and determination of stock value for the purpose of balance sheet [ 10 Classes / 10Marks] Unit 8 CVP Analysis Introduction. Accounting for material. Contract Profit and Balance sheet entries. Boiler House Costing – brief idea only). advantages and disadvantages. Accounting for plant used in a contract. Attributing overhead costs to jobs. in continuations of two workshops on commerce 1 (b) Manufacturing Overheads: Allocation and apportionment of Overhead.Progress payments. Materials). Memorandum Reconciliation Statement / Account [10 classes / 10 marks] Unit 6 Job Costing (Job cost cards and databases. Graphical presentation of CVP Relationship. Equivalent Production (units) and preparation of process and other relevant accounts valuing WIP under average method and FIFO method (simple cases). flexible budget. Features and Advantages. principal budget factor. General/Cost Ledger Adjustment Account. Process vs Job Costing. Meaning of Closing Balance in Various Accounts. preparation of functional budgets (Production. (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. Marginal Costing Techniques. Treatment of under absorption/over absorption of overheads. Labour & Overhead. Items causing differences between Cost and Financial Profits. cost analysis under ABC. Profit Graph Marginal Costing and Management Decisions – Marginal Costing vis-à-vis Absorption Costing. Break-Even Analysis: BE Point and Margin of Safety. Abnormal loss and gain and preparation of process accounts. Principles of cost ascertainment for Materials. (3) Reconciliation Need for reconciliation (only under Non integrated System). Contract accounts.Meaning. Motor Transport Costing. Hospital Costing. preparation and monitoring procedures. Inter-process profit (simple cases). Normal loss. Marginal Cost and Product Pricing. Hotel Costing (Staff Canteen Costing. Ledgers Maintained. installation of ABC. Features. (c) Activity Based Costing: Problems of traditional costing. Applications of job costing). CVP Assumptions and Uses. . Basic concepts of different Capacities.4. Service Costing .Introduction. meaning of Activity Based Costing. The budget manual. Collecting direct costs of each job. Need for Valuation of WIP. Accounts prepared. Product Mix and Make or Buy Decisions. factors influencing application of ABC. cash budget. Absorption of Overhead: various methods and their application.Vide BOS Resolution dated 16. Sales.2012. Disadvantages. 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. Escalation clause. Retention money. Batch Costing Contract Costing . Pearson • Bhattacharyya.10) Other Financial Institutions: Introduction. Cost Accounting.Anthony. in continuations of two workshops on commerce 11 Standard Costing. Management Accounting. Cost Accounting for Business Manageres.Com.10) Functions. Analysis and computation of Materials. Foster. TMH • M. Elsevier • Ravi M Kishore.10) Meaning and significance. Distinction between Commercial and Central bank. instruments. markets. Uses. et al.-10) (Marks.Y.10) . SFCs. Pearson •B.2h Indian Financial System and Financial Market Operations MODULE –1 : Indian Financial System (Full Marks – 50) Unit – I: Financial System (No. [16 Classes / 10 Marks] Suggested Readings • Horngren. TMH • R. SIDBI. PHI • Jawahar Lal & Seema Srivastava. Hons.of Lec. Management Accounting. Cost Accounting. etc. kinds of finance – Rudimentary finance.Banerjee.. Role of financial intermediaries. The Reserve Bank of India: Functions. Credit Creation Process of Commercial banks.4.A Managerial Emphasis. Unit Trust of India. Cost and management Accounting.Thakur..2012.of Lec. Commercial Banks – Importance and functions. Cost Accounting.-10) (Marks. Management Accounting. In Accounting & Finance PAPER 1. Classification of Standards. Standard Costs and Standard Costing. Everest Publishing House • Atkinson. Alternative measures to money supply in India – Their different components. Main features of Monetary Policy since independence.S. High powered money – meaning and uses – Concept of Money Multiplier. Preliminary Steps. Chapman & Hall • K.Vide BOS Resolution dated 16. Differences with Budgetary Control. General Insurance Corporation of India. Instruments of Monetary and Credit control. Components (institutions.10) Concept of Development bank and their needs in Indian financial system – Difference with Commercial banks – Major Development banks and their functions (IFCI. Role of finance in an economy. Management & Cost Accounting.-10) (Marks.-10) (Marks. Cost Accounting. Direct and Indirect finance. Datar.of Lec.of Lec. Labour and Overhead Costs Variances (elementary level).-10) (Marks.). Life Insurance Corporation of India. Taraporewala • Colin Drury. The structure of Indian Financial System Unit – II: Money and Indian Banking System (No. Excel Books • Satish Inamdar. Unit – III: Development Banks (No. Structure of Commercial banking system in India. Role of Regulatory Bodies. Ashish K. & Importance. Unit – V: Interest Rate Structure (No.K.of Lec. NABARD) Unit – IV: Other Financial Institutions (No. EXIM Bank.Jain. Taxmann Paper for B.Khan & P.. Cost & Management Accounting. Functionaries of stock exchanges-Brokers. Company Law Board. Structure of Indian Money Market. Oxford University Press. Dey Book Concern. Ghosh and Roy. Sub. Gomez. TMH. TMH • Bhole. Administered and Market determined interest rate. L. L.. Financial Institution and Market. Primary & Secondary markets-Functions & Role.. New Delhi.. B. Profile of Indian Rating Agencies L-10/M-10 Suggested Readings • Khan. • Mukherjee. • Pathak. Indian Finanacial System and Financial Market Operations.. SEBI guidelines. Indian Financial System-Theory and Practice. Call money market. 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. Functions & limitations. Pearson .2012. TMH • Nayak and Sana. Suggested Readings • Meir Kohn. Nominal and Real interest rate – their difference.Vide BOS Resolution dated 16. Rabindra Library • Gurusamy Financial Services.Brokers. Role of The SEBI. Indian Financial System. M. Jobbers. • Bhole. Judiciary & Media L-10/M-10 Unit-5: Financial Services Merchant Banking-Functions & Roles.. Y. Kolkata • Clifford. TMH. New Delhi. Security market. • Khan. B. Discount Houses. New Delhi. Credit rating-concept & types. Acceptance Houses. relationship between interest rate and economic progress. Indian Financial System-Theory and Practice.. New Delhi. Financial Markets and Institutions. Financial Markets and Institutions. Recent changes in interest structure in India. M. Recent trends of Indian money markets L-10/M-10 Unit-3: Capital Market Concept. Institutional Investors & NRIs L-17/M-15 Unit-4: Investors’ Protection Grievances concerning Stock Exchange dealings & their removal. Institutions and Financial Services. Indian Financial System and Financial Market Operations. Consultants. Grievance Redressal Cell in Stock Exchanges. Causes of variation of interest rate. in continuations of two workshops on commerce 1 Meaning – Gross and Net interest rate – their difference. Financial Markets. M. Y. M. Indian Financial System-Pearson. Differential interest rate.4. TMH • Pathak. Objective. Factors in the measurement of depreciation. • Revenue recognition: Meaning of revenue. Accounting for depreciation: Asset-depreciation. Trading.2012. Ledger and preparation of Trial Balance. Special commission. Inventory ascertainment and reconciliation. Lower of cost or market rule. cash basis and accrual basis. Disposal of depreciable assets. The accounting concept of depreciation.Com. prudence (conservatism). change in method of charging depreciation. realization. Treatment and valuation of abnormal & normal loss. Significance of inventory valuation. • Inventories: meaning. Recording in the books of Consignor – at cost & at invoice price. Recognition of expenses. materiality. money measurement. Financial & Management accounting. matching and full disclosures. accruals. Accounting Cycle .1cg : FINANCIAL ACCOUNTING – I (MODULE-I : 50 marks) Uni t Topic Introduction 1 Concepts for determinatio n of business income 2 Final accounts Details • Nature of accounting. equity. periodicity. of Lecture s 8 8 8 8 8 8 8 8 18 20 50 56 Marks Obtaine d No. • Reserves and provisions: Meaning. Preparation of financial statements: of sole proprietorship business entities from a trial balance – Manufacturing. Users of accounting information.Vide BOS Resolution dated 16. Assetprovision. • Bases of accounting. P/L A/c and Balance Sheet Marks Obtaine d No. timing of recognition. revenue and expenses. objective. difference with sales. • Adjustment and rectification.Recording of transaction: Journal. meaning of assets. liabilities. • The nature of depreciation. Types & Accounting • Capital and revenue expenditures and receipts: general introduction only. • Basic concepts and conventions: entity. Methods of computing depreciation: straight line method and diminishing balance method. going concern.4. in continuations of two workshops on commerce 1 Common Paper for B. consistency. Qualitative characteristics of accounting information. of Lecture s 15 16 (MODULE-II : 50 marks) Uni t Topic 1 2 Introduction Accounting for special sales transaction Details Preparation of financial statements: a) from incomplete records b) of non-profit organisation • Consignment: Basic features. Honours and General Paper 1. Ordinary commission. Del credere commission (with and without bad . • Double entry book keeping system – Basic accounting equation. Valuation of unsold stock. cost. I. Advanced Accountancy Vol. GP rate. Sukla. World Press. Advanced Accountancy Vol. correction of appropriation items with retrospective effect. in continuations of two workshops on commerce 1 debt) . average clause and computation of claim ( simple type ) P/L Appropriation account. S. Frank Wood. treatment of Joint Life Policy. I. Guarantee – by firm. Capital & Current account. Change in constitution of firm – change in P/S ratio. R. Hanif & Mukherjee. Accounting Standards issued by ICAI. Ltd. Pearson. treatment of reserve and adjustment relating to capital. preparation of control accounts. Advanced Accountancy Vol. Taxman Publication. 5. • Loss of profit: Concept – insured & uninsured standing charges. 7. Financial Accounting.Gupta & Radheswamy. Pvt. . Vikash Publishing House 4. Chand. Pearson. 10. Sehgal & Sehgal. 3. preparation of Adjustment accounts. I. Banerjee. Recording in the books of Consignee • Accounting for sale on approval 3 4 5 Sectional and Self balancing ledger Insurance claim for loss of stock and for loss of profit Partnership accounts-I • Concept of sectional balancing. Business Accounting Vol 1. 2. admission. Regulation of Corporate Accounting & Reporting in India. Gupta: Advanced Accountancy Vol. Grewal.4. concept of under-insurance and average clause.use of Consignment Debtors A/C. retirement and retirement cum admission – treatment of Goodwill. consideration of unusual selling line. short sales and increased cost of working. Maheshwari & Maheshwari.Vide BOS Resolution dated 16. • Loss of stock: Physical & ownership concept. Recording process. Financial Accounting. Self balancing Ledger: advantages.2012. S Chand. TMH. I. Tulsian. revaluation of assets & liabilities (with/without alteration of books). 6. L. by partner and both . 9. computation of claim – with price change. B. price reduction etc. 8. Death of a partner 20 24 15 16 50 56 Suggested Reading: 1. Principles of Management. Strategic Planning-concept. • Luthans. managerial tasks and skills (5 lectures/ 4 marks) Unit 2. Organizing : concept. steps. (8 lectures /8 marks) Suggested Readings • Koontz and Weirich. . Departmentation – need. K. leadership traits. • Jwalkar. Avinash Paperbacks. Motivation & Leadership : concepts. Organizational Behavior. • Griffin. L A. (12 lectures/ 8 marks) Unit 4. Co-ordination & Control : concepts. principles. P C. types. contributions of McGregor. Everest Publishing House. and Herzberg. Maslow. steps. McGraw Hill. Butterworth. Ghanekar & Bhivpathaki. Nakkiran.4. Different Schools of Management Thought: Classical Schoolcontributions of Taylor and Fayol. Forecasting-concept. Span of Management -concept and determining factors (10 lectures /8 marks) Unit 5 : Staffing : Human Resource Management – Concept & Significance. Introduction to Management: Management . Reddy. New Delhi. Principles & Practice of Management. in continuations of two workshops on commerce 1 Common Paper for B. Delhi. significance. Management Principles & Practices. • Tripathy. Nature-as profession. • Allen. steps. techniques.Com. barriers to effective planning and remedial measures. Management and Organisation. Boston.Com Part-I in 2011. F. (12 lectures/ 8 marks) Unit 3. New Delhi. (4 lectures /4 marks) Unit 6. Planning: concept. Essentials of Management. Tata McGraw Hill. P N. barriers.2012. Management. MODULE – I : PRINCIPLES AND PRACTICE OF MANAGEMENT (Marks – 50) Unit 1. Management Challenges for the 21st Century.2cg PRINCIPLES AND PRACTICE OF MANAGEMENT & BUSINESS COMMUNICATION For the Students Admitted in B. New Delhi. • Drucker. importance. (12 lectures /10 marks) Unit 7. Management. S. Honours and General Paper 1. Principles of Management. importance. P F. leadership styles.Vide BOS Resolution dated 16. PHI. • Stoner and Freeman. Tata McGraw Hill. principles. importance. Houghtan Miffin. Centralization and Decentralization of Authority. R W. Excel Books. • Parag Dewan.definition. principles. science and art. Oxford. basis. functions. Neo-classical School-Human Relations approach and Behavioural Science approach. importance. • Ravichandran. Tokyo. universality of management. Levels of management. New York. Delegation of Authority elements. elements. Excel Books Common Paper for B. Business Communication. report.Com Part-I in 2012. business letter writing – offer letter. forms. communication network (10 Classes/ 10 marks) Unit-III: Tools of Communication: emergence of communication technology. steps.25 Unit 1. status enquiry. (8 lectures/68 marks) . TMH • R. in continuations of two workshops on commerce 1 MODULE.2012. Ltd. managerial tasks and skills (5 lectures/4 marks) Unit 2. Cases and Applications. Pearson • M. Neo-classical School-Human Relations approach and Behavioural Science approach. credit collection. Vikash Publishing House Pvt. confirmation.Com.Shegal & Vandana Khetarpal. importance. quotation.4. functions. Business Communication. barriers to Communication and remedial measures.K. Different Schools of Management Thought: Classical Schoolcontributions of Taylor and Fayol. refusal and cancellation of order. modern forms of communication – Fax. Forecasting-concept. models. recommendation. claim. bank loan (20 Classes/ 20 marks) Suggested Readings • Anjanee Sethi & Bhavana Adhikari.K. minutes. Business Communication : Concepts.definition. execution. CV writing.II : BUSINESS COMMUNICATION (Marks – 50) Unit-I: Introduction: definition. objectives. Video Conferencing (10 Classes/ 10 marks) Unit-IV: Drafting – notice. importance. principles of effective communication. Planning: concept. Strategic Planning-concept. importance.2cg PRINCIPLES OF BUSINESS MANAGEMENT & BUSINESS COMMUNICATION For the Students Admitted in B. types. Levels of management. Introduction to Management: Management . circular. characteristics of corporate communication. process.Vide BOS Resolution dated 16. Business Communication. levels of analysis of business communication. Honours and General Paper 1. (8 lectures/ 6 marks) Unit 3. E-mail. role of communication in conflict resolution (10 Classes/ 10 marks) Unit-II: Types of Communication: formal and informal communication. • Chaturvedi & Chaturvedi. resolution. grapevine. Full Marks : 100 MODULE – I PRINCIPLES AND PRACTICE OF MANAGEMENT Marks .Madhukar. Marketing Management. Span of Management -concept and determining factors (8 lectures /6 marks) Unit 5. sales promotion. Steps. Tata McGraw Hill. methods. Departmentation –basis. K. Role of HR Manager Human Resource Planning: Process of Human Resource Planning( 8 hours / 5 marks ) UNIT 2: . 4 Ps vs.. Delegation of Authority elements. selling. ( 3 lectures /3 marks) Suggested Readings • Koontz and Weirich. roles of advertising.4. and techniques. Organizing : concept. Principles of Management. principles. PLC – concept. Marketing Management. Tata McGraw Hill. in continuations of two workshops on commerce 1 Unit 4. Excel Books. Tata McGraw Hill. Houghtan Miffin. Control : concepts. New Delhi • Stoner and Freeman. steps. importance. Pricing: importance. barriers.. importance. channel design decisions (20 lectures/15 marks) Suggested Readings • Kotler. Boston • Tripathy. T. Pearson Education.Vide BOS Resolution dated 16. Centralization and Decentralization of Authority. bases. Promotion: elements of promotion mix. Market Segmentation: concept. 4 Cs Product: Definition. modern.Importance of HRM. P. features. Reddy. New Delhi MODULE II : Marks –25 Principles of Marketing Unit – I Marketing: meaning. P N. principles. New Delhi • Griffin. marketing concepts – traditional vs. personal selling. New Delhi • Panda. significance. importance. PHI. public relations Place : types. P C. R W. types. Marketing Management. New Delhi MODULE III : Marks –25 Human Resource Management Unit – I Human Resource Management-Meaning. Essentials of Management. marketing vs. Macmillan. New Delhi • Ramaswamy and Namakumari.2012. Management. Management. (10 classes / 10 marks) Unit – II Marketing Mix: concept. steps. Functions of HR Department. New Delhi • Saxena Rajan. Marketing Management. process. types of communication – formal and informal.-Objectives. Business Communication.4. (10 classes / 10 marks) . Evaluation of Selection Programme Human Resource Development:-Concept of HRD. Other Business Letters. Recommendation. Report. Excel. Compensation Management: -Concepts. in continuations of two workshops on commerce 1 Recruitment and Selection: Concept. Ltd. OUP. • Chaturvedi & Chaturvedi. role of communication in conflict resolution. System of Wage Payments. Agarwala-Strategic Human Resource Management. TMH • R. Selection Process. elements. Business Communication & Ethics. Honours and General Paper 1. Vikash Publishing House Pvt. levels of analysis of business communication.Vide BOS Resolution dated 16. Methods.K. RaoV.Subba Personal and Human Resource Management. modern. Minutes. Claims. selling. Execution.K. (15 Classes/15 Marks) Suggested Readings * Pranam Dhar. Sources of Recruitment. 2. Rao P. Business Communication.IV BUSINESS COMMUNICATION FULL MARKS : 25 Unit-1 : Introduction Definition. Text and Cases. Status Enquiry.P -Human Resource Management. Business Letter Writing – Offer Letter. Training Method & Methods of Management ( 12 hours / 10 marks) UNIT 3: Performance Appraisal System: Purpose. Assessment of HRD Needs. marketing vs. Business Communication : Concepts. forms models. Cases and Applications. grapevine. importance. ABSPH. Credit Collection.Shegal & Vandana Khetarpal.S. Business Communication. Bank Loan. • Anjanee Sethi & Bhavana Adhikari.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. Excel Books Common Paper for B.Madhukar. marketing concepts – traditional vs. importance. CV Writing. Pearson • M.2012. Quotation. Refusal and Cancellation of Orders.Com. 3. objectives. ( 12 hours / 10 marks) Suggested Readings 1. principles of effective communication. Confirmation. Circular. communication channels. MODULE . Resolution. (10 Classes/10 Marks) Unit-II : Drafting Notice. Himalaya Publishing House. barriers to communication and remedial measures. Fringe Benefit. Excel Books. Stanton. Recent trends in retailing (8 lectures/ 8 marks) Suggested Readings 1. components Marketing Research: meaning. types. McGraw Hill.. Fundamentals of Marketing. Tata McGraw Hill. Page. importance Marketing Information System (MIS): concept. transaction broker] Business to Business (B to B) model – Basic idea. 4 Ps vs. (8 classes / 8 marks) Unit – IV Pricing: importance. S. public relations (8 classes / 8 marks) Unit – V Marketing Channels: types. Etzel et al. New Delhi. New Delhi. importance. Consumer to Business (C to B). buyer oriented. importance. in continuations of two workshops on commerce Unit – II Market Segmentation: concept. sales promotion. Marketing Management. methods. 9. supplier oriented. Marketing Management. Other models – Business to Government (B to G).2012. major activities. Chris. major activities. 2. PLC – concept. Madaan KVS. Advantages of e-commerce (as compared with traditional system of commerce). Saxena Rajan. K. types & formats.. content provider.Categories of E-Commerce (Models) Business to Consumer (B to C) model – Basic idea. [8 lectures/12 marks] Unit 3. P. Rao.E-CRM Concept & definition. vertical and horizontal e-market place]. process (8 classes / 8 marks) Unit – VI Retail Management: meaning. Oxford University Press. features. 4.Vide BOS Resolution dated 16. Kelly. Models of B to C [portals. personal selling. [10 lectures/10 marks] Unit 2. e-tailer. 5.. roles of advertising. Tata McGraw Hill. New Delhi. . T. Promotion: elements of promotion mix. Paul. Mew Delhi. Marketing. Mobile Commerce-Basic Idea. New Delhi. J V P. Baines. 7. 1 (8 classes / 8 marks) Unit – III Marketing Mix: concept. Kazmi.4. Fill. Internet and its relation to e-business. Excel Books. 6. features. Panda. New Delhi. 4 Cs Product: Definition. Marketing Management. New York. Consumer to Consumer (C to C). Excel Books. MODULE II : E-COMMERCE (50 MARKS) Unit 1. 3. functions. Fundamentals of Marketing. Pearson Education. Importance in the context of today’s business. New Delhi. Marketing Management. Ramaswamy and Namakumari. Marketing Management. channel design decisions Logistics Management: concept. types of B to B market [independent. importance.Overview of E-Commerce Meaning. Kotler. Macmillan. major challenges. Fundamentals of Retailing. Goals of E-CRM business framework. Raju M. 8. bases.. E-commerce and e-business. Electronic Commerce.100 1. levels of ERP. features. • Gary Schneider.T. Hons. disadvantages. width. different shapes of PLC. 5. Society. features. Technology. Limitations of ERP. New Product failure. brand repositioning strategies brand personality. Joseph. Electronic or digital wallet. P. (10 lectures/20 marks) 4. (10 lectures/20 marks) 3.4.Com. positioning. adoption process. Chand • P. 3. process.B.A Manager’s Guide. in continuations of two workshops on commerce 2 [5 lectures/6 marks] Unit 4. PLC – concept and strategies. packaging strategies. • Laudon & Traver. Electronic or digital cash. E-Payment Types of E-Payment – Payment card [credit card and debit card]. Service.A Managerial Perspective. Branding : Name and Selection Process. Product – concept.1h : PRODUCT AND PRICING MANAGEMENT FULL MARKS . screening methods. Electronic Commerce. diffusion of industrial innovation. Packaging : Concept.I • Bharat Bhaskar. Product planning – elements. Pearson Paper for B. TMH • Turban. Thomson Publishing. Electronic Commerce. Product vs. 8. advantages. Whinston.H. 7. legal aspect of packaging. (8 lectures/10 marks) 2. Electronic Commerce. test marketing – definition.. segmentation. Benefits of ERP. Basic idea of online banking [core banking solution or CBS] [12 lectures/12 marks] Unit 5. E-Commerce and its Application. Supply Chain Management: Concept & definition. • Pandey. package aesthetics. [4 lectures/4 marks] Unit 6. consistency. 2. brand equity. importance. Product portfolio – length. packing notes and packing lists. strategies. brand positioning. PLC – uses and limitations.Vide BOS Resolution dated 16. features. Viehland & Lee. features of good packaging. depth. 6. BCG matrix. functions. S. (4 lectures/10 marks) 5. Stored value card [smart card]. Pearson. e-commerce – Business. Introduction to ERP: Concept & definition. brand extension. • Ravi kalakota & A. importance. leader . Product Line policies and strategies. classification. [6 lectures/6 marks] Suggested Readings 1. New Product Development : New Product – Definition. stages and factors affecting new product development. Srivastava and Shukla. Electronic Commerce – An Indian Perspective.2012. 4. in Marketing PAPER 1. King. Pearson. major characteristics. targeting. Negotiations. Homewood.. and Grievance Handling of Sales Force. New Delhi.2012. Structure. Effective Sales Process. Selection. New Delhi. Boston. Bargaining Strategies and Tactics during Negotiation. Designing the Sales Force : Objectives. Sales Organisation : Purpose of Organisation. Prentice Hall. Pricing: concept. Prentice hall. Ever-growing complexity of Sales Organisation. Etzel and Walker. Neelamegham. Ramaswamy and Namakumari. Prentice Hall. advantages. New Delhi. disadvantages. various aspects of service pricing. Handling Customer Objections. Presentation – Planning.. (20 lectures/20 marks) 6. (10 lectures/20 marks) 2. Illinois. Relationship Management. Product knowledge. (10 lectures/20 marks) Suggested Readings : Kotler. William and Ferrell. (20 lectures/20 marks) 5.Bargaining approaches. Executing and Following up of Sales Order. Managing the Sales Force : Recruitment. Case Studies in Marketing. importance of price in consumer buying process. New Delhi. Decentralised Structure. Steps in Personal Selling – Prospecting. Salesmanship – Functions and Qualities of a Salesman. Types of Selling. Size of Sales Force. Strategies. Customer Knowledge.4. Task of Chief Sales Executive. Personal Selling as a Career. Paper for B. R. Common Problems associated with structuring the Sales Orgaisations . Training and Development.2h : SALES ORGANISATION AND MANAGEMENT FULL MARKS . Hons. Understanding Buyer Behaviour and Buyer-Seller Interactions. in continuations of two workshops on commerce 2 positioning and follower positioning. (6 lectures/15 marks) 3. Transfer. Marketing Management. McGraw-Hill. (12 lectures/30 marks) 4. New York. Fumdamentals of Marketing. Vikas Publishing. Irwin. Personal Selling : Nature and Importance. Compensation of Sales Force.. Majumdar. Houghton Miffin. Marketing. Different Models of Sales Organisatiion. Factors determining Sales Organisation Structure. The Indian Context. (14 lectures/15 marks) . Stanton. Process and Styles. Product management in Inda. in Marketing PAPER 1. R. Placement. Pre-approach and qualifying. General Principles of Organisation.Vide BOS Resolution dated 16. pricing objectives and methods. Mcmillian India. Leading and Communicating with the Sales Force. Motivating. Marketing in India : Cases and Readings. Marketing Management. P. Srinivasan. price cartel. resale price maintenance – concept. Types of Objections. Basic Marketing : Managerial Approach.. McCarthy and Perreault. S. regulatory price environment.100 1. Methods of Approaching a Customer. New Delhi. Performance Evaluation of Sales Force.Com. process of price setting. Khan & P. Storage. Issue. Abnormal Loss and Gain and Preparation of Process Accounts. Everest Publishing House • Atkinson.. incentive scheme.. Normal Loss. Break-even Point. PHI. Management Accounting. Cost-volume-profit analysis (CVP) Marginal Costing (elementary concepts like Contribution. Features. et al..Com. Kotler. Labour : Payment of Wages.Banerjee. General Degree Course PAPER 1. 6. Prentice Hall. Cost Accounting.) Budget & Budgetary Control Cash Flow & Funds Flow Statements. 4. PHI. Still and Govoni. New Delhi. Elsevier Papers for B.4.Vide BOS Resolution dated 16. Overhead : Introduction. 5.1g : Cost and Management Accounting FULL MARKS – 100 Group – A 1.Anthony. Foster.K. in continuations of two workshops on commerce 2 Suggested Readings : Cundiff. Process Costing : Meaning. Taraporewala • Satish Inamdar. Management Accounting.. Ashish K.Com. TMH • M. 2. Sales Management. 2. 3. Cost & Management Accounting. Margin of Safety. Retention Money.2012. control. Cost Accounting.. Marketing Management. P. Datar. Contract Account. General Degree Course PAPER 1.A Managerial Emphasis. elements of cost. Cost Accounting for Business Manageres. TMH • R. Cost Accounting. New Delhi. New Delhi. Group – B 1. Smith. Materials : Purchase. Contract Costing : Progress Payment. Sales Management.. cost sheet. P/V Ratio. etc. Pearson •B. Management Accounting. Allocation and Apportionment of Overhead. Labour Turnover. Pearson • Bhattacharyya. Suggested Readings • Horngren.2cg : Money & Financial System FULL MARKS – 100 . 4. Papers for B.Jain. R. Escalation Clause (Theoretical concept only).Y. 3. Introduction : Cost Concept. PHI • Jawahar Lal & Seema Srivastava. Machine Hour Rate. Reserve Bank of India. and Goldfield. The Economics of Money and Banking.M. Indian Financial System – Theory and Practice. Financial Systems in India. Indian Banking System : Definition of Bank. The Reserve Bank of India : Functions – Credit Creation and Credit Control. New Delhi. M. 8. Money Market : Concept : Structure of Indian Money Market. 4. Components of Financing. Credit Creation Process.M.Vide BOS Resolution dated 16. Banking in India. Objectives and Functions of National and Statelevel Development Banks. Chand. S. New York. Markets and Instruments and their Functions. Structure of Commercial banking system in India. Finance : Role of Finance in an Economy. Kinds of Finance. New Delhi. Balance Sheet of a Bank. L. Other Financial Institutions : Insurance Organisations. Determinants of Money Supply and Total Bank Credit. Orient Longman. Monetary Planning of India. . UTI – Main Features.. Commercial Banks – Importance and Functions. Bulletins. S. Gupta.B.. 6. Financial Intermediaries. S. 3. Pandikar. Khan. Regional Rural Banks. Recent Trends in Indian Money Market.2012. Credit Creation by Banks.4. and Mithani D. 5. Suggested Readings : Chandlet. Various Interest Rates in India.V. in continuations of two workshops on commerce 2 1. Haper and Row. Main Features of Monetary Policy since Independence. Tata McGrawHill. S. Co-operative Banks. 7. Interest Rate : Determinants of Interest Rate Structure.G. Development Banks: Concept. Recent changes in Interest Rate Structure in India..Y. 2. Installment Payment System vs. consideration of private estate and private liabilities. Adjustment. of Classes 15 15 10 14 16 20 . Recording of transaction in the books of buyer – allocation of interest.P. Hire Purchase System vs. Analytical method – preparation of Branch Stock.4. Branch Accounting : Concept of Branch. Hire Purchase System. (Basic Concept). Hire Purchase and Instalment Payment System : Meaning. Maximum Possible Loss Basis. A/C (at cost & at IP) – Double Column system of preparation of Branch Stock A/C – Treatment of normal & abnormal losses under different methods. Sale. Accounting in different types of Branches. sale and Installment Payment System vs.2012. etc. 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. Differences. Calculation and accounting of wholesale profit and retail profit at Head Office and at Branch.3h FINANCIAL ACCOUNTING – II 1 2 3 4 MODULE-I : 50 MARKS Topic Details Partnership Accounts-II Accounting for Dissolution of firm – insolvency of one or more partner. Foreign Branch – Accounting for the effect of change in Foreign Exchange Rates. Trading A/C method (with repossession) Concept of Operating and Financial Lease : Essential features of lease – Difference between Marks Allotted No. in continuations of two workshops on commerce 2 PART II HONOURS ACCOUNTING & FINANCE DETAILED SYLLABUS 2..Vide BOS Resolution dated 16. Dependent Branch – synthetic Method – preparation of Branch Account. (at cost & at IP). Books of Seller – H. Preparation of Branch Trading and P/L Account. Piecemeal Distribution – Surplus Capital Basis. Treatment of partial and complete repossession Books of Seller – Stock and Debtors Method (with repossession). procedure for issuing accounting standards in India. issue other than in cash consideration and issue to the promoters. Issue of Rights and Bonus Share – Rules. Accounting. interdepartmental transfer of goods at cost. Vesting Period. apportionment of common cost. benefits. Accounting. Redemption of Preference Shares – Rules and Accounting (with and without Bonus Shares). Departmental Accounts : Concept. Determination of Underwriters Liability – with marked. Rules. issue of debentures. Maintenance of Books of Accounts. Preparation of Departmental Trading and P/L Account. Conversion of fully paid shares into stock. examples. Unmarked & firm underwriting. of Classes 15 20 .2012. rules and Accounting. Statutory Books. Issue of Shares – issue. Introduction to Accounting Standard : Financial Accounting Standards. cost plus and at selling price and elimination of unrealized profit. Sweat equity. objective of preparation of departmental accounts. difference with Branch. 2 5 5 5 50 55 Marks Allotted No.4. Consolidated Trading and P/L Account. Alteration of Share capita. concept. Underwriting of shares and debentures. Annual Return. Equity Shares with different rights. reissue. Employee Stock Option Plan – meaning. MODULE-II : 50 MARKS Topic Details Introduction and Accounting for Shares and Debentures : Meaning of company. rules. Buy back and Redemption of Preference Shares : Buy Back of Securities – meaning. in continuations of two workshops on commerce 5 6 1 2 Lease and Hire Purchase Agreement – Operating Lease and Financial Lease. Exercise Period. forfeiture. IFRS (concept only). Meaning and Accounting of ESPS. Pro-rata issue of shares. Accounting for ESOP.Vide BOS Resolution dated 16. Need for a global standard. cum & ex-interest). S.Chand. Rabindra Library.COM PART III (HONS. (net profit without recognizing deferred tax). DETAILED SYLLABUS B. Advanced Accountancy Vol. Hanif & Mukherjee. Rule for and Determination of Managerial Remuneration. Financial Accounting & Corporate Accounting. held as investment and use of Sinking Fund. Basu & Das. Maheshwari & Maheshwari.P. S. Gupta & Radheswamy. I & II. out of past reserve). Bonus Shares and Sale of Right). Preparation of Investment Account (transaction with brokerage. Tulsian. New Central Book Agency (P) Ltd. Accounting for Redemption by conversion.4h DIRECT AND INDIRECT TAXATION PART-I : INCOME TAX (70 Marks) UNIT – 1 : 1. Basic Concepts and Important Definitions under the Income Tax Act : . Advanced Accountancy Vol. Relevant Accounting Standard. Pearson. STT.Chand. 2 10 10 15 15 10 6 50 51 Suggested Readings : Sukla. Accountancy (Vol. I & II). by purchase in the open market (cu and ex interest). Treatment of Tax. Financial Accounting & Corporate Accounting. Investment Accounts : Maintenance of Investment Ledger. Vikash Publishing House Pvt. Accounting Standards Issued by ICAI. Pearson. R.4. Jain. Compulsory transfer to reserve. Valuation of Investment under FIFO and Average Method. Advanced Accountancy.Kr.Vide BOS Resolution dated 16. Investment Account for Shares (with Right Shares. Grewal. Paul. I & II. Financial Accounting. Sehgal & Sehgal. Preparation of Profit & Loss A/C and Balance Sheet. Frank Wood. Financial Accounting & Corporate Accounting. Dividend and applicable tax (out of current profit. S.L. Advanced Accountancy Vol. I & II. Advanced Accountancy Vol. Gupta. Ltd. Tata McGraw Hill. Business Accounting Vol. by lot. I & II. Company Final Accounts : Introduction to Schedule VI. Tee Dee Publication. in continuations of two workshops on commerce 3 4 5 Redemption of Debentures : Redemption of Debentures – Important Provisions. Kalyani Publication. Amitava Basu. Taxmann Publication. S.2012. I & II. IN ACCOUNTING & FINANCE) 2. 2012. ( 5 Marks / 4 Lectures ) UNIT – 4 : 5. Agricultural Income : Definition. 80GG. Due date of furnishing return. 80D. 10(38).Vide BOS Resolution dated 16. Due Date and Installment of Advance Tax Payable by Individual Assessee. 80CCF. Instances of Agricultural Income and non-agricultural income. Submission of Return and Procedure for Assessment : Compulsory filing of return. 80E. Advance Payment of Tax : Advance Tax Liability. 80CCB. 7. Tax Planning. Belated Return. Best Judgment Assessment. Income from House Property ( 15 Marks / 15 Lectures ) C. Return of Loss. Long-term Capital Assets. Long-term Capital Gains. 80CCE. PAN (Basic Concept). Set Off and Carry Forward of Losses: Inter-source set-off. Sources of Income. 10(2A0. 72. Deductions from Gross total Income: Sections 80C. Salaries B. Carry Forward Provisions under Sections 71B. Tax Evasion. Residential Status and Incidence of Tax : Residential Status of Individual and firm. 10(10AA). 80DD. Total Income. Summary Assessment. ( 10 Marks / 8 Lectures ) . Assessee. Scrutiny Assessment. 74. Income from Other Sources. 80DDB. 2. Person. 73. 11. 10(12). 10(15). ( 5 Marks / 4 Lectures ) UNIT – 3 : 4. Defective Return. Previous Year. Simple Problems. Scheme of Partial Integration. Profits and Gains of Business or Profession D. Tax Avoidance. Heads of Income and Provisions Governing Computation of Income Under Different Heads : A. ( 5 Marks / 7 Lectures ) UNIT – 2 : 3. 10(10). Assessment Year. in continuations of two workshops on commerce 2 Concept of Direct & Indirect Taxes. 10(34). 10(5). Short-term Capital Gains. 80CCC. Heads of Income. 10(14). Incidence of tax on the basis of residential status. ( 15 Marks / 15 Lectures ) UNIT – 5 : 6. 74A(3). Basic Calculation of Capital Gains0 E. 80G. Revised Return. Gross Total Income. Computation of Total Income and tax liability of individuals and firm : ( 15 Marks / 15 Lectures ) UNIT – 6 : 9. 10(10D). 10. 80U. 10(10A).4. Inter-head set-off. 8. Exemptions. 10(35). Short-term Capital Assets. Capital Gains (Capital Asset. Tax Deduced At Source : Basic Concept of TDS and TAN. 10(13A). 10(11). 10(36). 10(10B). Incomes exempt form Tax : Sections 10(1). Purchase Price. Y. Input Tax. Registration of Dealers. H. R.. Purchase. Determination of Central Sales Tax Liability. Students’ Guide to Income Tax including Service Tax/Vat. and Singhania. 8. Roy. Incidence of Central Sales Tax. Input Tax Credit. Advantages and Disadvantages of VAT. Central Excise : Basic Concept only. 4. Sengupta. Sales.. Casual Dealer. V. Sale. Sales Price. and Bangar. Sale Price. Aadhya Prakashan. Principles and Practice of Direct and Indirect taxes.2012. Dealer. Indirect Taxes Law and Practice.. Output Tax. 6. C. Turnover of Sales. R. 14.4. G. Ahuja. in continuations of two workshops on commerce 2 PART-II : INDIRECT TAX (30 Marks) UNIT – 7 : 12. ( 15 Marks / 10 Lectures ) Suggested Readings : 1. Turnover. K. UNIT – 8 : 13. 15. Manoharan. and Hari. Registration of Dealers.. Definition of – Business. Determination of VAT Liability. Central Sales Tax : Basic Features. Law and Practice of Direct and Indirect Taxes. V. N. Taxmann. Simple Problems. 5. and Gupta. VAT & Service Tax. Systematic Approach to Income Tax Service Tax & VAT. Turnover of Purchase. Dishari Prakashani. and Sales Exempt form Central Sales Tax. S. Goods. Service Tax : Basic Concept only. Bangar. . Bharat Law. ABS Publishing House.. Snowwhite. Day Book Concern. Students’ guide to Indirect Taxes. K. Dealer. M. Datey.Vide BOS Resolution dated 16. Definition of – Business. Bhadra & Satpati. 2. T. Taxmann. Persons Liable to Pay Central Sales Tax. G. West Bengal VAT : Salient Features of VAT. V.. 3. S. Kar Ainer Ruprekha. Singhania. Student's Handbook on Income Tax. 7.. Simple Problems. Objectives. Communication Mix – Advertising. (L-6.100 Unit 1. Advertising Budget – methods of determining Advertising Budget. M-24) Unit 4. (L-8.Mouth. Public Relations and Publicity. Legal and Ethical Aspects of Advertising. Relationships with Clients. Advertising and Promotion. Direct Marketing. Advertising and Communication Mix : Advertising Definition. Creative strategy -. Limitation of Sales Promotion. M-16) Unit 5. Developing Effective Advertising : Advertising Planning Process – Target Audience Analysis . (L-16. Prentice Hall • Belch and Belch. Electronic and Outdoor. Copy Types.2012. Pretesting. appeal. M-8) Unit 2. TMH . Campaign Execution : . Types of Sales Promotion – Trade. Setting Advertising Objectives. (L-10. Importance. Functions of Advertising Types of Advertising. Techniques of Consumer promotions. Message strategies – Advertising structure. Advertising Agency – Agency Structure. Role and Functions. Media Planning and Scheduling. Consumer and Salesforce Promotion. Sales Promotion. (L-12. M-10) Unit 7 : Sales Promotion : Meaning. Steps involved in the Process of Communication.10) Unit 6 : Impact of Advertising : Measuring Advertising Effectiveness. (L-14. AIDA and DAGMAR approach. sales versus Communication approach.3h : ADVERTISING AND SALES PROMOTION (ASPA) FULL MARKS . Illustration.4. frequency and impact. M-12) Unit 3. M-20) Suggested Readings • Batra and Myers. (L-14. Personal Selling. Advertising Management. Advertising Media : Different Types of Media – Print. M. Word. Headline.Vide BOS Resolution dated 16. reach. Post testing and Concurrent testing.of. in continuations of two workshops on commerce 2 PART II HONOURS MARKETING DETAILED SYLLABUS PAPER 2. Communication Process : Importance of communication. source.Copy Writing. factors influencing budget. Nature and Functions. Cost Accounting and Management Accounting. Objectives of Cost Accounting. MacGraw-Hill. Relationship between Cost Accounting. Overtime (its effect and treatment in Cost Accounting). Scrap. (c) Materials control: Organization. Functional and Behavioural. Installing a Cost Accounting System. (8 Classes / 10 marks) Unit 2 Material Costs (a) Purchase of materials: Purchasing needs and organization. Financial Accounting. Periodic Inventory. Management Accounting and Financial Management. (15 Classes / 10 marks) Unit 4 Overhead (a) Introduction: Definition. Terms and Classification of Costs : Cost. Treatment of underabsorption/Over-absorption of overheads. storage record. PAPER 2. Idle time (causes and treatment in Cost Accounting). documentation.2012. TMH • Rossiter and Percy. Tools. functions of a storekeeper. Classification of Costs. Types of Costs.100 Group A : Costing – 50 Marks Unit 1 Introduction : Definition of Costing. Recording labour cost : Attendance and payroll procedures (Time-keeping. Basic concepts of different Capacities. (d) Methods of Pricing Material Issues. Cost Units and Cost Centres. accounting for materials cost. Cost Concepts. Essentials of a good Cost Accounting System.4.Vide BOS Resolution dated 16. Physical Verification. Stock Valuation for Balance Sheet. Economic Ordering Quantity and ABC Analysis. in continuations of two workshops on commerce 3 • Kayni and Batra. Comparative analysis. Excel Books • Sengupta. Purchase procedure. Accounting and Control of Waste. material costs (direct and indirect). Incentive Systems – Only Halsey and Rowan. Just-in-time purchase. (b) Storage of materials: Need for storage. Brand Positioning Strategies for Competitive Advantage. Perpetual Inventory. receipt. Advertising and Promotion Management. Need for classifying overhead into fixed and variable. Various method of pricing materials issues. Spoilage and Defectives. Total Costs and Unit Costs. requisition. Classification of Overhead – Element-wise. Importance of Cost Accounting to Business Concern. Discrepancies in stock and their treatment. (b) Manufacturing Overheads: Allocation and apportionment of overhead. Costing Methods and Techniques (introduction only). Absorption of Overhead. Payment of wages. (15 Classes / 10 Marks) Unit 3 Employee Cost : Introduction. location and types. Time-Booking. Advantages and disadvantages of each method. . various types of overheads. issue and transfer of materials.4h : COSTING & TAXATION FULL MARKS . Treatment of Normal and Abnormal Loss of Materials. Advertising & Sales Promotion. various stock levels. Labour turnover – Causes and Methods of Calculating labour turnover. various methods and their application. Cost Sheet. Advantages of a Cost Accounting System. cost of labour turnover. Cost Object. Overview of statutory requirements). forms under CST. Cost of Improvement and Indexation. Management Accounting. (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. exemption and exclusion. Gross Total Income.50 Marks Unit 1 (a) Basic Concepts and Definitions under IT Act : Assessee. (b) Capital Gains Meaning and Types of Capital Assets. registration of dealers. Total Income. 35. Incidence and levy of tax. TMH • M.Y. Heads of Income. registration of dealer. determination of tax payable. 40A(3). Retention Money. Tax Avoidance. 2003 : Basic Concepts. Accounting for Plant used in a Contract. (11 Classes / 8 Marks) Unit 6 WB VAT ACT.Vide BOS Resolution dated 16. et al. Taraporewala.K. 80G. 80E. Basic Concept of Transfer.4.Banerjee. 37.Khan & P. advantages and disadvantages of VAT.Anthony. Management Accounting. (10 Classes / 10 Marks) Suggested Readings • Horngren. Cost Accounting. in continuations of two workshops on commerce 3 (10 Classes / 10 Marks) Unit 5 Batch & Contract Costing – Problems on Batch Costing. Tax Planning. Sources of Income. input tax. output tax. Previous Year. Progress Payments. input tax credit. Group B : Taxation . Accounting for Materials. taxability of STCG and LTCG.. Computation of STCG and LTCG. 43B. determination of turnover and tax payable. cost of Acquisition. Deductions u/s 80C. PHI • Jawahar Lal & Seema Srivastava. Contract Profit and Balance Sheet Entries.Jain.. Escalation Clause. (6 Classes / 5 Marks) Unit 5 Central Sales Tax. Cost Accounting. incidence and levy of tax. (b) Residential Status and Incidence of Tax : Residential Status of Individual only. 35D. (11 Classes / 7 Marks) Suggested Readings . 80DD. TMH • R. 80D. Datar. 36. Contract Accounts. 32. Definitions. RATE OF TAX.A Managerial Emphasis. features. exemptions u/s 54 and 54F. Cost Accounting. 80DDB. Assessment Year. (15 Classes / 10 Marks) Unit 4 Deductions from Gross Total Income : Basic Concepts. 1956 : Definitions. Pearson •B. (10 Classes / 10 Marks) Unit 2 Heads of Income and Provision Governing Heads of Income : Salaries. Tax Evasion. Income from House Property.2012. Foster. 80CCC. . S. GB.. R. Decision Support System (DSS). Indirect Taxes Law and Practice. DETAILED SYLLABUS B. and Gupta. Bangar. Dishari Prakashani.1 Cg For the Students Admitted in B. Kar Ainer Ruprekha. T. tactical and strategic). MODULE I (THEORY): Marks: 40 Unit 1. Y. Ahuja. K. N. & GENL. MB. suitable for commerce students of under-graduate level. bytes. and Singhania. OR. 5.Vide BOS Resolution dated 16. Students’ guide to Indirect Taxes. Types of Information System .. Knowledge Management System (KMS) .. Unit 2. R. PLEASE FOLLOW THE EXISTING SYLLABUS FOR THE SAME IN CASE OF PART. Objective : To develop an overall understanding on Information Technology and its applications in business and commerce. 6. INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS Paper – 2. NOR) (basic idea only).4. Singhania. Law and Practice of Direct and Indirect Taxes. Management Information System (MIS). EBCDIC.and their implementation at managerial levels (operational. KB. Principles and Practice of Direct and Indirect taxes. information and computer based information system. NOT.2012. Manoharan. [9 lectures/ 8 marks] (a) Data representation – bits. C.1 Cg For the Students Admitted in B.. subtraction using 1’s & 2’s complement method. Components of IT. (b) Concept of Number systems [Positional . V. Features of IT. 2.. Datey. Students’ Guide to Income Tax including Service Tax/Vat. 3. (e) Logic Gates – (AND. Aadhya Prakashan. (d) Computer Codes – BCD. NAND. 8.Transaction Processing System (TPS). and Bangar. Snowwhite. Taxmann. Sengupta.) INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS & E-COMMERCE Paper – 2. Impact of information technology on business and social fabric. S. Number System and Representation of Data in Computing System. TB.I FOR ALL THE STREAMS SINCE THE PREVIOUS ACADEMIC SESSION. Student's Handbook on Income Tax. Taxmann. (c) Binary arithmetic [addition. VAT & Service Tax. Information Technology and Business – An Overview [3 lectures/ 4 marks] Definition of Information Technology. 7. GRAY.COM PART II (HONS. G. V.Com Part-I in 2011. ABS Publishing House. Fundamentals of Computer [7 lectures/ 8 marks] . Octal and Hexadecimal]. Multiplication. Unit 3. Bhadra & Satpati. and Concepts of data. M.. V. Binary. K. 4. Systematic Approach to Income Tax Service Tax & VAT. and Hari. Bharat Law. G. ASCII.Decimal.Com Part-I in 2012. Day Book Concern. H. in continuations of two workshops on commerce 3 1. Roy. Virus. Important terms of Database [including Entity. record.S. Database File organization. field. Batch. CPU. Security Measures . major activities. storage devices. Full Duplex. DHTML AND XML. Various Topologies: Bus.(brief ideas only). broadband). Data organization and Data Base Management System [6 lectures/ 6 marks] (a) Data organization: Character. E-commerce . sending and receiving of group mails. UDP. Application/ Utilities/ General purpose software.4. Foreign Key. Referential integrity. network and relational]. WAP. Trojan. transaction broker] Business to Business (B to B) model – Basic idea. Data Communication and Computer Network [9 Lectures/ 8 marks] (a) Data Communication : Concept. Mobile Commerce-Basic Idea. Direct. Traditional file organization Vs.models [8 lectures/ 8 marks] Business to Consumer (B to C) model – Basic idea. file and database. (c) Network components – Repeater.]. www. Views. secondary and others. Internet and its relation to e-business. e-tailer. File Organizations [Sequential. Bridge. Synchronous. Data Dictionary]. coaxial cable (baseband. Online. TELNET. SAN. Compiler and Interpreter. Types of database [hierarchical. FTP. Unit 6. Advantages of e-commerce (as compared with traditional system of commerce). Tree. Creation of email ID. DNS. surfing of net. Candidate Key. Introduction to Internet [4 lectures/ 4 marks] (a) Concepts of Internet. Hacking. Types of software: System software – Operating systems [characteristics & functions. MAN. Half-Duplex. block diagram of digital computer system. (b) Data Base Management System: Concept of Data Base Management System. Real-time. Parallel. major activities. Antivirus software. major challenges. WAN. uses of GUI based O. Language levels. Broadcast media[Wireless/Satellite transmission. Security Issues [2 lectures/ 2 marks] Network security need . microwave transmission]. Computer Memory Hierarchy – primary.TCP/IP. Spam. Unit 7. content provider. generation of computers. Unit 2. Asynchronous]. search engines. Mobile communication. basics of computer hardware components – micro-processor. registers. VAN. Importance in the context of today’s business. Mesh. (d) Email. (b) Transmission Modes [Simplex. Distributed]. Concept of Query and Reports. Ring. Models of B to C [portals. URL. Basic concept of software. Relationship between hardware and software. Peer-to- peer.Vide BOS Resolution dated 16. optic-fiber]. Primary Key. Indexed-Sequential. (concepts only).Firewall. Unit 4. Star. Unit 5. Security threats . Attribute. Router.Cable Media [twisted-pair wire.HTML. Communication media & channels. Switch. Models : Client Server. types of B to B market . saving and printing of emails. I/O devices. Centralized. MODULE II (E-COMMERCE) . Table. IPv6). Overview of e-commerce [4 lectures/ 4 marks] Meaning.2012. Types of Data Processing Systems [Serial. Serial. Translator – Assembler. E-commerce and e-business.MARKS: 20 Unit 1. Types: LAN. Gateway (d) Computer Networks: Network concept. (b) Internet Protocols . IP Address (IPv4. Intranet and Extranet. (c) Language . in continuations of two workshops on commerce 3 Classification of computers. Relative]. Himalaya Information Technology: Dennis P. Satpati & Dhar. Introduction to Information Technology. Electronic or digital wallet.Rayudu .2012. RTGS. core banking solution or CBS.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.Dhar. K K Nadhani. PHI Implementing Tally. Digital Envelope. E. Consumer to Business (C to B). Introduction to Information Technology. Bhadra. IFSC. Consumer to Consumer (C to C). Security issues relating to e-payment. BPB Publication Ramesh Behl. vertical and horizontal e-market place]. P. Digital Signature. Srinivas. PHI E-Commerce. Electronic or digital cash. Mohan.M. BPB Publications Fundamentals of Information Technology & It’s Application in Business.Awad. PHI Fundamentals of Computers: P. Kalyani Microsoft Office Word 2003 step by step: Online Training Solutions Inc PHI Microsoft Office Excel 2003 step by step: Frye. PHI Microsoft Office Power Point 2003 step by step:Online Training Solutions Inc.4. NEFT. TMH Introduction to Information Technology: Rajaraman. Fundamentals of Computers. supplier oriented. Principles of e-commerce. Symmetric and Asymmetric Encryption. buyer oriented. E-Payments [8 lectures/ 8 marks] Types of E-Payment – Payment card [credit card and debit card]. .S. Stored value card [smart card]. Wiley ITLESL. Information Technology for Management. in continuations of two workshops on commerce 3 [independent. ABS Publishing House. MODULE III (PRACTICAL) . Pearson Sinha & Sinha. McGraw Hill International E-Commerce From vision to fulfillment. E-Business: C. Concept of Data Encryption & Decryption.Vide BOS Resolution dated 16. Dishari Prakashani. Tata McGraw Hill Fundamentals of Computers: V. Curtin. Himalaya Fundamentals of Computers: Atul Kahate. Rainer and Potter. Basic idea of online banking. Unit 3. Other models – Business to Government (B to G). PHI Microsoft Office Access 2003 step by step: Online Training Solutions Inc. CIBIL. 4. minor.1 Cg MODULE I (THEORY): Marks: 40 Short Questions : Short Essay Type Questions : Essay Type Questions : 8 out of 12 Questions 2 out of 3 Questions 1 out 2 Questions (2 X 8) (2 X 6) (1 X 12) 16 12 12 40 MODULE II (E-COMMERCE) . Capacity of Parties : Competency to contract.) 2. 1.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). 1872.2cg Business Regulatory Framework Module – I : 50 Marks Unit-1: The Indian contract Act. persons of unsound mind. persons disqualified by other laws.COM PART II (HONS.2. Offer & Acceptance : Meaning. in continuations of two workshops on commerce 3 (PROPOSED MARKS DISTRIBUTION) INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS & ECOMMERCE Paper – 2. classification of contracts.Vide BOS Resolution dated 16. 1. & GENL. ‘no consideration. 1. 1. no contract’ & it’s exceptions. revocation of offer & acceptance. rules relating to valid offer & acceptance. (Classes 14 / Marks 15) 1. Consent : . Unit I II III IV V VI Total Attendance 1 1 1 1 1 1 6 Evaluation 4 4 7 7 3 9 34 (Work Book) Total Marks 5 5 8 8 4 10 40 DETAILED SYLLABUS B. Essential elements.3. Types of Consideration. communication of offer & acceptance. Introduction : Essential Elements of a valid contract.4.5. Consideration : Definition.1.2012.MARKS: 20 Short Questions : Short Essay Type Questions : Essay Type Questions : 2 out of 4 Questions 1 out of 2 Questions 1 out 2 Questions (2 X 2) (1 X 6) (1 X 10) 04 06 10 20 MODULE III (PRACTICAL) . consumer.1. Introduction : Objectives of the Act.6. nature.5. UNIT – 4 : The Negotiable Instruments Act.4.1. Holder & Holder in Due Course : Rights of Holder in Due Course 4. 4. Transfer of Title by Non-owners : Unpaid Seller & His Rights. company. accommodation bill. Introduction : Definition. etc. 1881 (Classes 8 / Marks 8) 4. Conditions & Warranties : Distinction between Condition & Warranty.4.1. 1. Noting. Quasi-contract. Unit-3 : Indian Partnership Act. UNIT – 5 : consumer Protection Act. 3. Rights & Duties of the Partner Relation of partners with third parties.7. Sales & Agreement to Sell. Goods and their Classification. pledge. notice of dishonour. club. definitions of complaint.Vide BOS Resolution dated 16.3.3. limited partnership. Registration of Partnership Firm Consequences of non-registration.8. 1. restrictions on the implied authority of a Partner. Coercion. 1930 (Classes 10 / Marks 8) 2. contract of Indemnity.2. bailment. Endorsement : Types of Endorsement. essential elements. Types of Cheques – modes of Crossing Cheques. Dissolution of Firms Meaning & grounds of dissolution. methods or termination of discharge of contract. distinction between void & illegal agreement. 1932 (Classes 10 / Marks 8) 3. in continuations of two workshops on commerce 3 Definition of Consent & Free Consent. undue influence. Void & Voidable Agreements : Definitions. Special Contracts : Definition only – Contingent Contract. 3. Transfer of Ownership: Passing of Property from the Seller to the Buyer. Limited Liability Partnership Act 2008 Salient features. partnership by estoppel or holding out. Promissory Note. features. fraud. 3.2. difference between LLP.4. implied conditions & warranties. Minor’s Position in Partnership 3. Protest. 2. wagering agreement. Unit-2 : The Sale of Goods Act. inchoate stamped instrument. 3. Partnership Meaning – Partner.5. Bills of Exchange & Cheque.2.4. consumer Dispute. fictitious bill. Essential Elements of Contract of Sale. Partnership and Company. implied authority of a partner. Dishonour of Negotiable Instruments : Modes of Dishonour. 3. contract of guarantee. 1.3.1. Services. 2. misrepresentation. . Types of Partners Partnership distinguished from co-ownership. Doctrine of Caveat Emptor & Its Exceptions : 2. 2.7.6. 1986 (Classes 6 / Marks 6) 5. Goods. Consequences.2012. true test of partnership. 4. firm & firm name. mistake. Discharge of Contracts : Meaning. Negotiable Instruments : Definition. promoters – legal status. disqualification. Managing director – qualification. allotment of shares. rights issue. company meeting – quorum. buy back of shares.S. UNIT – 2 (Classes 10 / Marks 10) Memorandum of Association & Articles of Association. duties. UNIT – 5 : Board Management (Classes 14 / Marks 12) Director – qualification. grounds for compulsory & voluntary winding up.2. Sultan Chand Gulshan. stock. UNIT – 3 (Classes 6 / Marks 6) Formation of company. Manner of Lodging a Complaint : Procedure of complaint. misstatement in prospectus & its consequences. Business Law. appointment. Suggested Readings Kapoor. Dispatch of Electronic Records. Sultan Chand Sen & Mitra. S.D. UNIT – 4 (Classes 14 / Marks 12) Share capital – equity & preference shares. certificate of incorporation & commencement of business. resolution.M. red-herring prospectus. shelf prospectus. conversion of private company into public company & vice versa..D. Business Law.4. minimum subscription. additional disclosures in prospectus. Consumer Dispute Redressal Agencies : Composition & Jurisdiction of District Forum. 3 Commission & National UNIT – 6 : Introduction to Information Technology Act. N. State Commission. Satpati & Mitra. alteration of memorandum & Articles of Association. Everest Publishing House.. Digital Signature Certificate. minutes. Karbari Ainer Ruprekha (Bengali Version) Dishari Vechalekar N. power of board of directors. Excel Books Kapoor.2012. qualification and position. Corporate Law. essential steps. Business Regulatory Framework . . transfer & transmission of shares. winding up – modes. Dematerialised shares. distinction.. Module – II : 50 Marks Indian Company Law UNIT – I : Introduction (Classes 6 / Marks 10) Definitions. duties. 5. statement in lieu of prospectus statement by experts. Doctrine of Ultra Vires & Indoor Management. liabilities & remuneration. Objectives of Central Council : 5. Resignation of Director. abridged prospectus. number of directorship. liabilities. Prospectus – form & content – statutory requirements of a prospectus. appointment. Himalaya Publishing House. features & types of companies. ESOP (Employees Stock Option Scheme). World Press. company secretary : duties. Maheshwari & Maheshwari.Vide BOS Resolution dated 16. Legal Position. bonus shares. Commercial Law including Company Law. 2000 (Classes 2 / Marks 5) Definition. share certificate & share warrants – distinction.3. removal. findings of district forum. Digital Signature. sweat shares.4. Bhadra. appeal. managerial remuneration.. N. in continuations of two workshops on commerce 5. Business Law. debenture – classification. Private company & Public company – differences. procedure for registration & incorporation. Solution of a System of Linear Equations by Crammer’s Rule and Matrix Inversion Method. & GENL. Set Theory Definition of Set and Its presentation.Vide BOS Resolution dated 16. in continuations of two workshops on commerce 3 Allocation of Marks Module – I Short Questions Short Essay-type Questions Essay Type Questions ( 5 X 2 marks ) ( 3 X 8 marks ) ( 1 X 16 marks ) 10 24 16 50 Module – II Short Questions Short Essay-type Questions Essay Type Questions ( 5 X 2 marks ) ( 3 X 8 marks ) ( 1 X 16 marks ) 10 24 16 50 DETAILED SYLLABUS B. (4 Lectures) 4. Adjoint and inverse of a square matrix. Universal Set. concept of Present Value – Present Value and amount of Annuity – Valuation of Simple Loans and Debentures – Problems relating to Sinking Funds.COM PART II (HONS. Power Set etc. Base and Index of Logarithm. Compound Interest and Annuities. General Properties of Logarithm. Determinants & Matrices Properties of Determinants – Calculation of Values of Determinants upto third order.4. Subsets. Different types of Interest Rates – Types of Annuities. Restricted Permutations & Combinations. Types of Matrices – Algebra of Matrices. (10 Lectures) .2012. Different Types of Sets – Null Sets. (8 Lectures) 5. Basic Identities.3cg Business Mathematics and Statistics Full Marks : 100 Group A : Mathematics (Marks – 50) 1. Logarithm Definition. Theorems on Permutations & Combinations. Finite & Infinite Sets. Definition of Matrix. Factorial Notations. Set Operations – Laws of Algebra of Sets – Venn Diagram.) 2. Permutation with repetitions. Permutations & Combinations Definitions of Permutations & Combinations. (8 Lectures) 3. (8 Lectures) 2. Common Problems. Definite Integral as the area under a plane algebraic curves.4. Differential Calculus Definition of functions. Derivative of function. Presentation of data – tabular and diagrammatic. Time Series Analysis Causes of variation in Time Series Data. Diagrammatic Representation of Frequency Distribution. (10 Lectures) Suggested Readings . Tests of Adequacy. classification and Presentation of Statistical Data – Primary & Secondary data. Moments. Maxima and Minima. (5 Lectures) 5.. (10 Lectures) 7. Simple Correlation Coefficient. Simple Forecasting through Time Series Data.. Integral Calculas Indefinite integration as the inverse process of differentiation – Illustrations with integrals of simple algebraic functions. Frequency Distribution. Median and Mode. Rules of differentiation of Algebraic. Linear. Definition of Statistics Collection. classification of functions. Computation of Seasonal Indices by Semi Average Ratio to Moving Average. Correlation & Regression – Scatter Diagram. Index Numbers Meaning & Types of Index Numbers. Moving Average & Least Squares.Vide BOS Resolution dated 16. (10 Lectures) 4. Measures of Central Tendency A. (10 Lectures) Group B : Probability & Statistics (Marks – 50) 1. 2. Methods of Construction of Price and Quantity Indices. (08 Lectures) 8. Simple Regression Lines.. Conditional Probability.2012. Additive and Multiplicative Models. H. (10 Lectures) (10 Lectures) 3. continuity of a function (through examples). Total and Compound Probability. Skewness and Kurtosis Different types of moments and their relationship. Mean Absolute Deviation & Standard Deviation. limits of a function. Simple properties. Components of Time Series. Quartiles.M. Independent & Dependent Events. (20 Lectures) 7. Cost of Living Index. Second Order Derivative.M. in continuations of two workshops on commerce 3 6. ratio to trend and Link Relative Methods. odd and even functions. Different measure of Skewness and Kurtosis. Determination of Trend by Semi Averages.M. Measures of Dispersion Range. Exponential and Logarithmic Function. Elements of Probability Theory Basic Concept. Quartile Deviation. Solution of Problems with held of classical definition. Rank Correlation. Meaning of Skewness and Kurtosis.(15 Lectures) 6. Three Definitions of Probability. G. N.COM PART II (HONS. Das. R. Dishari. Sengupta. Opportunity Cost. Total Variable Cost.G. & GENL. Total Production – Short Run Costs – Total Fixed Costs.G. Ridge Lines and area of Substitution – Iso-cost lines – choice of best input combination (output maximization and cost minimization) – Expansion Path .4cg : ECONOMICS FULL MARKS . (15 Lectures) 2. mathematics for Management. Allen. Average and Marginal Products of a variable factor – Three Stages in the Production Process – Long Run Production Function – Iso-quants and their properties.Banerjee. McMillan. Inferior and giffen goods – Derivation of Engel Curve from Income Consumption Curve – Derivation of Demand Curve from Price consumption Curve. Average Revenue and Marginal Revenue – Relation between AR. 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. Basic Mathematics and its application in Economics.G.K. Statistics Vol. Excel Books. G. P. McMillan. Theory of Consumer Behaviour Indifference Curve Analysis – Definition and Properties of an indifference curve – Budget Line – Consumer Optimisation (Price Effect.C. Business Mathematics & Statistics. Theory of cost of Production Different concepts of Costs – Money cost. Application of Calculas.D. Business Statistics. (10 Lectures) 3.) 2. Mathematics for Economics and Business. Tata McGraw-Hill.4. Real cost. Business Statistics.S. Giri and J. Introduction to Business Mathematics. Fixed Cost and Variable Cost of Production – Short Run costs – Total Fixed costs.Vide BOS Resolution dated 16. Total Cost. Sharma.Laws of Returns to Scale (External economies and Dis-economies of Scale). Income Effect and substitution Effect) – Concepts of Normal.100 GROUP A : BUSINESS ECONOMICS (MARKS ALLOTTED : 60) 1.K. Basics of Demand and Supply Scope of Economics. Business Mathematics & Statistics. DETAILED SYLLABUS B. Books & Allied. 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.Beri. N. Academic Publishers. M. Ranjit Dhar. Mathematical Analysis for Economists. in continuations of two workshops on commerce 4 Ghosh & Saha. 4. Average Fixed . J. Business Mathematics. Dr. Baruah. S. Theory of Production Short Run Production Function – Law of Variable Proportions – Total. Bhardwaj.2012. Pearson Education. MR and Price Elasticity of Demand. Tata McGraw-Hill. I & II. R. Raghavchari. Nag. D. Indian Five-Year Plans : Common Objectives of India’s Five-Year Plans – Achievements and Failures of India’s Five-year Plans. 4. Modern Economics. B. 5. Ricardian Theory and Modern Theory of Rent. Business Economics and Business Environment. Monopolistic Competition Characteristics.Vide BOS Resolution dated 16. C. 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. Banerjee & Majumder. 5. A Text Book of Economic Theory.4. Monopoly Characteristics – Price and Output Determination in Monopoly – concept of Degree of Monopoly Power – Absence of Supply Curve in monopoly. 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). Keynesian Liquidity Preference Theory of Interest. 3. 4. 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. GROUP . Wage Determination under Perfect & Imperfect Competition. Institutional and Non-institutional Sources of Credit in Agriculture. 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. Average Variable Cost. Suggested Readings : 1. concept of Price and non-price competition. . 6. Short Run Equilibrium & Long Run Equilibrium of a Firm – concept of Selling cost in Monopolistic Competition. Stonier & Hague. Oligopoly : Characteristics. 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. Different Forms of Market and Optimisation of Firms & Industry A. Theory of Distribution Marginal Productivity Theory of Distribution. Business economics & Business Environment.2012. Economics. Average and Marginal Costs and Derivation of Long Run Average Cost Curves from Short Run Average Cost Curves. Ahuja. D. Effects of Green Revolution. Marginal Cost of Production – Long Run Total.B : Indian Economic Problems (Marks Allotted : 40) 1. in continuations of two workshops on commerce 4 Cost. Joydev Sarkhel. Samuelson & Nordhus. 3. 2. Profits – Gross and Net Profit – Difference between Profit and Other Factor Incomes. ABS Publishing House. 2. P. Business Economics and India’s Economic Environment. Annual Return.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.N. difference with Branch. statutory Books.). 7. (Excluding Foreign Branch. issue other than cash consideration and issue to the promoters. Dutta and Sundaram. B.) – normal & abnormal losses. 8. reissue. Indian Economy. preparation of departmental Trading and P/L Act. Issue of Debentures. Issue of Shares – Issue. A.Vide BOS Resolution dated 16. recording of transaction in the books of buyer – allocation of interest – complete repossession (Excluding H. Maintenance of Books of Accounts. in continuations of two workshops on commerce 4 6. consideration of private estate and private liabilities – Garner Vs. (20 Marks) Chapter 2 : Buy Back and Redemption of Preference Shares Buy Back of Scenario – meaning and accounting (simple type only). Accounting. Right & Bonus share – Rules. Consolidated Trading and P/L A/c. Adjustment etc. difference with instalment payment system. Different types of Branch. Wholesale Price).P. (12 Marks) Chapter 3 : Hirer Purchase and Instalment Payment System Meaning. Analytical method – preparation of Branch Stock.COM GENERAL (PART II) Paper 2. Synthetic Method – preparation of Branch Accounts – Preparation of Branch Trading and Profit & Loss (at cost and at I.2012.4. normal and abnormal losses. A/c (at cost & at I. 9. Mishra & Puri. pro-rata issue of shares. Indian Economy. Agarwal. Determination of Underwriters Liability – with marked and unmarked forms only. (Excluding Interdepartmental Transfer at selling price) (12 Marks) Module II : 50 Marks Chapter 1 : Company – Introduction and Accounting for Shares & Debentures Meaning of Company.P. Equity Shares with different rights. Ratan Khasnabis & Ramen Roy. Rules. Indian Economy. Redemption of Preference Shares – Rules and Accounting (with and without Bonus Shares) . Objectives of preparation of departmental accounts. Underwriting of Shares & Debentures. forfeiture. Alteration of Share Capital. Trading A/c and Stock-Debtors A/c) (12 Marks) Chapter 4 : Departmental Accounts Concept. apportionment of common cost. Murray – Piecemeal Distribution (Surplus method only) – Concept of Limited Liability Partnership (LLP). Conversion of fully paid into stock. (14 Marks) Chapter 2 : Branch Accounting Concept of Branch. Independent Branch. UNIT II : Income from Salary and House Property. total income. 43B only). Paul. Advanced Accountancy Vol. 10AA. I & II. Financial Accounting. Accounting Standards Issued by ICAI. agricultural and non-agricultural income (basic concepts). person. Tata McGraw Hill. in continuations of two workshops on commerce (Excluding preparation of Balance Sheet).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). Jain. Income from other sources excluding deemed dividend. Maheshwari & Maheshwari. Accounting for Redemption. tax evasion. 10BA).4. Preparation of Investment Accounts (transaction with brokerage. Gupta & Radheswamy. Financial Accounting & Corporate Accounting. 40A(3). Hanif & Mukherjee. by lot.Kr. Agricultural income : Definition. Financial Accounting & Corporate Accounting.Vide BOS Resolution dated 16. New Central Book Agency (P) Ltd. (10 Marks) Chapter 4 : Redemption of Debentures Redemption of Debenture.2012. Business Accounting Vol. simple computation of short term and long term capital gains (excluding section 54s). Rabindra Library. by conversion. Tulsian. I & II. Amitava Basu. gross total income. assessee. Pearson. Financial Accounting & Corporate Accounting. I & II. Frank Wood. heads of income.COM GENERAL (PART II) Paper 2. Accountancy (Vol. S. valuation of Investment under FIFO and average method. assessment year. Ltd. (20 Marks / 15 Classes) UNIT III : (15 Marks / 10 Classes) Basic Concepts and simple problems of profits and gains of Business and Profession (section 32.P. I & II. S. Meaning of capital asset. Pearson. R. 40A(2). cum & ex-interest). previous year. S. I & II. Advanced Accountancy Vol. 4 (10 Marks) Chapter 3 : Investment Accounts Maintenance of Investment Ledger. (Elementary level only) (10 Marks) Suggested Readings Sukla. by purchase in the open market (cum & ex-interest). Kalyani Publication. Advanced Accountancy Vol.Chand. Exempted Incomes (Except sections 10A. Advanced Accountancy. Grewal.Chand. B. tax relief & rebate. sources of income. 35.L. S. Investment Account for Shares (with Right Shares and Bonus Shares). Basu & Das. Sehgal & Sehgal. Gupta. Residential status and tax liability of individuals. tax avoidance. Advanced Accountancy Vol.important provisions. I & II). Vikash Publishing House Pvt. 10B. exempted income. tax planning. Tee Dee Publication. Taxmann Publication. . factory. Royfor general students TAX – Singhania for general students TAX – Gupta & Ahuja for general students TAX – Bhadra & Satpati for general students. determination of turnover and tax payable. 1944 and ideas of Service Tax (10 Marks / 8 Classes) Basic concepts and definitions only of Broker or commission agent. 2003 (10 Marks / 8 Classes) Basic concepts. wholesale dealer. 80CCC. 80DD. no computation).H. Group B : Income Tax – 30 Marks UNIT I : Central Sales Tax Act. 1956 (10 Marks / 8 Classes) Definitions. TAN. 80CCD. Like other papers they will form part of long questions. 80D. 80CCF. exemption. References : 1. manufacture. 80GGA. UNIT III : Central Excise Act. 72 & 73.K. incidence and levy of tax. output tax. incidence and levy of tax. c) Questions should be set in such a way that all the units have to be covered along with the specified marks. b) Maximum marks in a question should not exceed 10. 2. preliminary ideas of TDS. 6. Central Excise Officer. input tax. elementary problems of inter-source and inter-head set-off and carry forward and set-off of losses u/s 71. 3. Definitions only. SENGUPTA for general students TAX – S. excisable goods. features. 80E. Elementary idea of service tax. in continuations of two workshops on commerce 4 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. 80CCE. UNIT II : West Bengal VAT Act. registration of dealer. N. input tax credit.2012. 4. 5. TAXMANN TAX – C. 71B. Question Pattern a) Short Question : 14 Marks from Group A and 6 Marks from Group B. purchase & sale. UNIT V : Tax Management (10 Marks / 8 Classes) Submission of return of different types and procedure of assessment (only theory).B.Vide BOS Resolution dated 16. Set off and carry forward of losses : Meaning. PAN. determination of tax payable registration of dealer. rate of tax. principles. advantages and disadvantages of VAT. Refund of Tax. . Advance Payment of tax (due dates only. definitions. 80U. 80DDB. 80G.4. Minority Interest – Basic principles and preparation of CBS. preparation of Balance Sheet after reconstruction. Consolidation of Balance Sheets of Parent & Subsidiary (only one). provisions and Accounting. Absorption and Reconstruction – Meaning.. intra-group Transactions. Revaluation of Assets of Subsidiary. Company Merger and Reconstruction : Amalgamation.4. Valuation of Shares – Valuation using different methods. CBS with loss balance of Subsidiary – Treatment for. Capitalisation and Annuity. relevant standard.2012. Valuation of Goodwill and Shares : Valuation of Goodwill – valuation using different methods. with and without same set of books – Amalgamation firms. Earnings. Dividend Yield. in continuations of two workshops on commerce 4 DETAILED SYLLABUS B. Accounting in the books of Transferee (both for amalgamation in the nature of Merger and of Purchase). Cum-div and Ex-div. Accounting in the books of Transferor Company. relevant standard and meaning of different terms.. Accounting for Acquisition of business – Conversion of Partnership into Limited Company. Consideration of dividend paid or proposed by Subsidiary in CPS. Bonus Shares issued or proposed to be issued by Subsidiary (excluding shares acquired on different dates by the Parent company. Majority and Minority view and Fair Value.Vide BOS Resolution dated 16.COM PART III (HONS. chain and cross holding). intrinsic. Earnings-Price. IN ACCOUNTING & FINANCE) Paper 3. Liquidation of Companies : Mode of Liquidation.e.5h : FINANCIAL ACCOUNTING – III Full Marks : 100 1 2 3 4 5 MODULE-I : 50 MARKS Topic Details Business Acquisition and Conversion of Partnership into Limited Company : Profit/Loss prior to incorporation. Holding Company : Meaning of Holding Company & Subsidiary Company. Super Profit. Statement of affairs and Marks Allotted No. Order of Payments of Liabilities. accounting in the books of transferor and transferee firm. Surrender of Shares for redistribution. of Classes 6 15 14 8 10 15 15 . Holding of different securities. i. Average Profit. Disposal of Assets. Inter reconstruction – meaning. inter-company transactions (including inter-company share holding). Parties interested in FSA. of Classes 10 10 15 20 10 12 10 15 8 50 Suggested Readings Sukla. Capital Structure. Funds Flow Statement : Concept of fund. Capital – capital maintenance concepts. Introduction to Financial Statements : Nature and Component of Financial Statement. Accounting Ratios for FSA : Meaning. Advanced Accountancy Vol. I & II. prudential norms. MODULE-II : 50 MARKS Topic Details Introduction to Accounting Theory : Concept of Accounting Theory. relation with income.4. Accounts of Banking Companies : Difference between balance sheet of banking and non-banking company. Analysis and Interpretation of important ratios for measuring – Liquidity. Cash Flow Statement : Meaning. in continuations of two workshops on commerce 6 1 2 3 4 5 Deficiency/Surplus Account. merits and demerits. Common-size Statement – meaning. objectives. objective. uses. Meaning and Need for FSA. Solvency.2012. nature. S. Trend Analysis – meaning. Liquidator’s Final Statement of Account. Asset structure of a commercial bank. relation with practice. Profitability and Managerial Effectiveness. meaning. Non-performing assets (NPA). classification of Accounting Ratios. Grewal. Gupta. difference with Fund Flow Statement. 50 . advantages & limitations of Fund Flow Statement and its preparation. preparation. Limitations of Historical Cost Accounting. merits and demerits. various sources. preparation. merits and demerits. Comparative Statement – meaning. Traditional & Modern approaches to FSA. 4 5 12 8 50 58 Marks Allotted No. Computation. uses.Vide BOS Resolution dated 16. uses. activity classification and preparation and presentation as per AS-3. determination. Receiver’s Receipts and Payments Account. GAAP.Chand. Introduction to Fair Value Accounting. Advantages & Limitations. Preparation of Financial Statement and State of Proprietor’s fund from the given Ratios. Nature. Jain. Periodical. Bernstein & Wild. Amitava Basu. S.Jain. Elsevier. Financial Accounting & Corporate Accounting. McGraw Hill. I & II. Rabindra Library. Hanif & Mukherjee.Goyal. I & II). Corporate Accounting. Accounting Theory. Introduction to Financial Statement Analysis. Gupta & Radheswamy. Accountancy (Vol. Prentice Hall. White. 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. Pearson. Taxmann Publication. Financial Statement Analysis. Pearson. S. Tata McGraw-Hill. Analysis Use of Financial Statement. Excel Books. Asish Kumar Bhattacharyya. I & II). Advanced Accountancy Vol. Sehgal & Sehgal. Financial Accounting. Rabindra Library. Gokul Sinha. Financial Statement Analysis – a new approach. Objectives. Business Accounting Vol. Vikash Publishing House Pvt.Porwal. Financial Accounting & Corporate Accounting. DETAILED SYLLABUS B. New Central Book Agency (P) Ltd. Understanding Financial Statements. Foster G.K. Frank Wood. Financial Statement Analysis : Theory. Kalyani Publication. Accountancy (Vol.. Principles and Techniques of Auditing – Advantages and Limitations of Auditing – Relationship between Auditing and Accounting. continuous. Lev.Chand. Financial Accounting & Corporate Accounting. John & Wiley. Tee Dee Publication. Tata Mcgraw-Hill. (12 Marks / 8 Lectures) 2. S. Hanif & Mukherjee. Pearson.Vide BOS Resolution dated 16. Frank Wood. Maheshwari & Maheshwari. I & II. IN ACCOUNTING & FINANCE) Paper 3. Kr. Basu & Das. Interim. Advanced Accountancy Vol. Financial Accounting & Corporate Accounting. V. S. Application & Interpretation. Statutory and Non-statutory Audit. Advanced Accountancy. Paul. Basu & Das. Pearson. Audit Process : Preparation before commencement of a new Audit – Audit Memorandum – Audit Programme – Audit Working Papers (ownership and lien) – Audit . Advanced Accountancy Vol. in continuations of two workshops on commerce 4 R. B.L.Banerjee.P. Tata McGraw Hill. II. Advanced Accountancy. L. New Central Book Agency (P) Ltd.P. Sondhi & Fred. I & II. Paul.Kr. Ormiston. Tulsian.4. Kalyani Publication.6h : Auditing Full Marks : 100 1. Financial Accounting & Corporate Accounting. World Press. Scope. Regulation of Corporate Accounting & Reporting in India. Prentice Hall. Amitava Basu. Accounting Theory & Management Accounting.COM PART III (HONS. Tee Dee Publication.2012. Ltd. S. I & II. Accounting Standards Issued by ICAI. Financial Accounting & Corporate Accounting.S. Introduction : Definition. Business Accounting Vol. G. negative. S. and (b) A running business is proposed to be purchased. Tata McGrawhill 2. Taxmann’s 10. Appointment.Elegant Publication 9.Contemporary Auditing. Dey Book Concern 5. An Insight into Auditing-a multidimensional approach. Objectives and Elements of Internal Control System – Internal Control Questionnaire regarding Wage Payment. ABS Publishing House 8. Importance. Chanda 4. (7 Marks / 5 Lectures) 3.K. Dr. Investment. Auditing. Patent and Copyright. Auditor’s Report : Definition. Auditing. Trade Receivables & Payables. Auditing Principles and Techniques. (15 Marks / 12 Lectures) 6.Sundharabahu. (8 Marks / 6 Lectures) 9. (10 Marks / 8 Lectures) 7. Propriety Audit – Concepts of Indian Audit Standards – Audit Committee. piecemeal) – True and Fair View (Concept and General Considerations) – Distinction between Auditor’s Report and Auditor’s Certificate.4.N. qualified. Investigation : Meaning. in continuations of two workshops on commerce 4 evidences – Audit File – Audit Note Book – Test Checking. S. Nerekha tattyao O Prayago. R. (10 Marks / 8 Lectures) References 1. J. Aruna Jha. Rights. General Principles and Procedure – Valuation and Verification of Assets and Liabilities with special reference to Plant and Machinery. B.Basu. Nerekha sastra. Dr.2012.L. Contents and Classification (clean. Goodwill. S. Internal Control and Internal Check : Meaning.Tandon. (15 Marks / 10 Lectures) 5. Land & Building. Audit of Other Institutions : Audit of Banks. Reserve and Provisions (with relevant Case Laws) – Professional Ethics and Independence of Company Auditor.Vide BOS Resolution dated 16. Remuneration. and Educational Institutions (with relevant Legislations. Objectives. (8 Marks / 6 Lectures) 8. B.K.Kundu. Himalaya Publishing House . 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. Status. Sudharsaham. Inventories. New Areas of Auditing : Cost Audit – Tax Audit – Management Audit – Social Audit – Environment Audit – Audit in Computerized Environment (EDP Audit) – Performance Audit. S. disclaimer. Pearson Education 6. Kamal Gupta .Saxena. Oriental Book Company 7. Removal. Basushree Book Stall 3. P. Loans. Audit of Limited Companies : Qualification.Basu. Insurance Companies (General and Life Insurance). Jayanta Ghosh. (15 Marks / 8 Lectures) 4. Sales. Ganguly. Audit Procedure : Vouching : Meaning. Cut-off Checking and Auditing-in-Depth.L. Purpose and Distinction with Auditing – Principles to be followed in Investigation when (a) A Fraud is suspected. Principles and Practice of Auditing. A Hand Book of Practical Auditing. Badal Kumar Maity. RBI and IRDA Norms). Principles and Practice of Auditing. Contingent Liabilities and Contingent Assets – Auditor’s Role. 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. Nondiscounted and Discounted Cash Flow Approaches – Payback Period Method. Unit 4 : Working Capital Management (15 Marks / 10 Lectures) Concept of Working Capital. types and significance of leverage. Internal Rate of Return.Vide BOS Resolution dated 16. NOI and MM approach). Modigliani and Miller Theory. Operating or Working Capital Cycle. Types of Working Capital. Various Capital Structure Theories (NI. Determinants of Dividend Policies. Discounted Payback Period. Unit 5 : Capital Expenditure Decisions (20 Marks / 12 Lectures) Meaning. specific costs – methods of calculating Cost of Equity. Walter’s Model. Objectives & Importance. Meaning and Importance of Capital Structure. Ranking of Competing Projects. rationale of after-taxweighted-average cost of capital. EBIT-EPS analysis – Indifference Point. Advantages and Limitations of Financial Control System. Cost of Retained Earnings. marginal cost of capital. Unit 6 : Dividend Decisions (15 Marks / 8 Lectures) Meaning and Significance. Net Present Value. Designing Optimum Capital Structure. Objectives and Steps. Concept of Business Risk and Financial Risk – Derivation of Operating and Financial Leverage and Combined Leverage. Major Tools of Financial Control. Accounting Rate of Return. 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. Capital Rationing (elementary level).COM PART III (HONS. Factors influencing Capital Structure. Profitability Index. Inventory (Basic Concept). . Unit 3 : Leverage and Capital Structure Theories (15 Marks / 10 Lectures) Concept. Unit 7 : Financial Control (10 Marks / 6 Lectures) Concept. Dividend theories. Gordon’s Model. Determinants of Working Capital. in continuations of two workshops on commerce 4 DETAILED SYLLABUS B. Management of Cash. Meaning of Working Capital Management.2012. Techniques of Decision Making. Cost of Debt and Cost of Preference Capital.4.7h : 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. Estimation of Working Capital Needs. Risk-return relationship. IN ACCOUNTING & FINANCE) Paper 3. relevance of cost of capital. and Weighted Average Cost. Receivables. Various sources of finance to meet the working capital requirements. Linkage between Cost of Capital and Capital Structure. value maximization Time Value of Money : Compounding and Discounting techniques – Concepts of Annuity and Perpetuity. Some dividend policies and formulating a dividend policy. IN ACCOUNTING & FINANCE) Paper 3. Fundamentals of Financial Management. Journals. Quantitative Techniques.1 Data Sources : Secondary data -. in continuations of two workshops on commerce 5 Suggested Readings : 1.Vide BOS Resolution dated 16. 1. PHI. B. Identification. (10 Lectures) 8. (5 Lectures) 4. Travelling Salesman Problems (5 Lectures) 5. .4. Assignment (without profit matrix). Backward & Lagrange with Simple Problems. E). DETAILED SYLLABUS B. Financial Management.2012.P. A. 1. 3.2 Preparation of Project Plan : Different Stages – Research purpose. (10 Lectures) 2. 4. Van Horne. V. Quantitative Techniques. (13 Lectures) Suggested Readings : 1. Basic Solution.Y. Financial Policy & Management Accounting. Financial Management & Policy. 2. BFS.Karak.COM PART III (HONS. Kapoor. Primary data. TMH. 2. 2. Formulation of Linear Programming Problems (LPP). Games Theory (Saddle Point. P. Chandra. TMH. Methodology. Graphical solution of LPP. PHI. Numerical Method : Operators (V.P. Linear Programming Problems. Sanyal. Problem definition. Khan & P. Analysis and reporting of the findings. 5. Difference Table. P. Classification. Internet etc. Project Formulation. M.8h Quantitative Techniques & Project Work (QTPA) MODULE –I (QUANTITATIVE TECHNIQUES) (50 Marks) 1. Financial Management. 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). Quantitative Techniques for Management. Data collection.K. 3. Newspapers. 4. Convex Set. Banerjee.K.M.Survey of Literature: Books. Objectives. Jain. MODULE –II (Project Work) (50 Marks) PROJECT WORK 1. Research Methodology 2. (2 Lectures) 7. Dual L. Hypotheses development.1 Project: Definition. Salesman problems (5 Lectures) 6. Van Horne. dominance & Graphical). Pearson. Interpolations – Newton’s Forward. Ghosh & Chakraborty. PART III Hons. Kulkarni.2 Financial Markets and Institutions. Schindler P. Saha. Business Research Methods.Vide BOS Resolution dated 16.2 Sample design : Population.1 Data Analysis: Chi-Square Test.. Lap Lambert Publishing House.R.V. 4. Analysis and Evaluation.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).D R. G. N. M. Cooper. Preparing a questionnaire. 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. Demand forecasting 4. 5. related to the curriculum in the following areas: 4. S. in continuations of two workshops on commerce 5 Method of data collection. C. 4.. T-Test. Pilot survey 2. Everest Publishing House 2.5h : RURAL AND INTERNATIONAL MARKETING (RIMA) FULL MARKS .3 Markets and Globalization. Germany.. Instrument for data collection.. Topics of Project: The topics shall be on any current issue.2 Decision Making: Findings and Conclusion. 3.4. 4. Regression. 4. New Age Intl. in Marketing PAPER 3. Market potential. Correlation.5 Consumer Behaviour 4.1 Recent developments in Indian Economy. Kothari. Tata McGraw Hill .4 Market analysis – Market share. 4. Tata McGraw Hill..C.100 MODULE –I (RURAL MARKETING) . 3. Performance Audit: A Case Study of Indian Metro Railway. Sampling method 3. Research Methodology – Methods & Techniques. Reference Books: 1. Research Methodology.2012. Sample size. Beri. 2. Research Methodology. 2. Distribution : methods of entry into foreign markets.Vide BOS Resolution dated 16. International pricing methods : transfer pricing. standardization versus adaptation. scope and importance.4.. Types of Co-operative marketing. International Marketing. (10 marks/ 10 hrs) Readings: 1.2012. 5. in continuations of two workshops on commerce 5 UNIT 1 : Introduction to Rural Marketing : Concept. urban marketing . Current trends in Rural Markets in India. 4. Mamoria. Promotion strategies. (12 marks/ 8hrs) UNIT 3 : International Marketing Strategies: international product life cycle. Documentation: certificate of origin. Rajagopal. Excel Books. political and legal environment. U. foreign market channels. Attitude and Behaviour. (14marks/10hrs) MODULE –II (INTERNATIONAL MARKETING) UNIT 1 : Introduction: definition of international marketing. J. Cherulinam: International Marketing: Himalaya. agro chemicals and their markets.Kapoor.. Problems of Rural Marketing and Agricultural Marketing. influence of culture on consumption decisions. (12marks/ 12hrs) UNIT 3 : Marketing of Agricultural Products: Types of products – seeds. Structure of cooperations.Paul & R. (10 marks/ 8hrs) UNIT 2 :Rural Consumer: Characteristics. TMH. Vasudeva: International Marketing: Excel Books. Management of Rural Business. Mathur. letter of credit. domestic vs. Buying patterns and factors influencing rural consumer. fertilizers. EPRG framework (12marks/ 8 hrs) UNIT 2 : Environment of international marketing: Economic -cultural – culture and its characteristics. process of internationalization. 3. international marketing. Himalaya Publishing House. Role of Government and other Organizations in Marketing Agricultural Products. (14 marks/ 10 hrs) UNIT 4 : Co-operative Marketing. rural vs. branding. Rural Marketing. Agricultural Marketing. 6. Wheeler. factors affecting pricing (16 marks/ 14 hrs) UNIT 5 : Foreign trade and documentation: process of importing and exporting. dumping.C. bill of lading. countertrade. . (10 marks/ 6hrs) UNIT 2 : Marketing Mix for Services : Extended marketing mix for services – product. trends in service sector. perception. Reasons for growth of services. (12 marks/8hrs) Unit 3 : Determinants of buying behaviour : Internal : Needs and motives. Consumer versus organizational buying behavior. External : Family. 2.100 MODULE –I (CONSUMER BEHAVIOUR) Unit 1 : Introduction : Concept of Consumer Behaviour. in continuations of two workshops on commerce 5 PART III Hons. price. people and physical evidence (20 marks/ 14hrs) UNIT 6 : Some service sectors of India : Financial services. PHI. attitudes.4. learning. postpurchase behaviour. process. Consumer Behaviour – Schiffman & manuk. Apte. Consumer marketing demographics in India – Edited by S. information search. promotion.L.2012.6h : CONSUMER BEHAVIOUR AND MARKETING OF SERVICES (CBSA) FULL MARKS . 5. Consumer Behaviour – Loudon & DellaBitta. contribution to economy. Rao.input. 3. purchase decision. place. personality and lifestyle. Hospitality services. (20 marks/ 20hrs) Readings : 1. process. Health care services. Logistics and Tranportation services. (10marks/8hrs) Unit 2 : Consumer decision making process : steps in the process – need identification. in Marketing PAPER 3. Consumer Behaviour – Soloman. Reference groups. Applications of ITES. output. model of consumer decision-making -. differences between physical goods and services. PHI. (20marks/16hrs) Unit 4 : Organizational Buying Behaviou : Characteristics. characteristics of services. Communication services. 4. social class and culture. TMH G.Vide BOS Resolution dated 16. evaluation of alternatives. OUP . factors affecting organizational buying behavior (8marks/8hrs) MODULE –II (MARKETING OF SERVICES ) UNIT 1 : Introduction to Service Marketing : concept and definition. Service Marketing. brokers. Excel . Current Indian Scenario (12 marks/ 10 hrs) UNIT-3 : Designing Retail Strategy :. Promotional Objectives and Strategy development. sales agents. Store locations. Growth and reasons of growth.A. 5 V. Rao. Promotional Mix in Retailing. 8. stockists. Merchandise planning.channel objectives & constraints. K. and retailers. (14 marks/ 12 hrs) Readings: 1.4. TMH 2. Types of Retail formats. Himalaya Publishing House. warehousing. Cavale.2012. Customer Relationship Management (18 marks/ 14 hrs) MODULE –II (LOGISTICS MARKETING) UNIT-1: Overview of Logistics : Marketing Channel structure.7h : RETAIL AND LOGISTICS MARKETING (RLMA) FULL MARKS . identification. (16 marks/12 hrs) UNIT-2: Channel Design :: Steps of designing a channel -.K. R.Vide BOS Resolution dated 16. Services Marketing. Sales and Distribution management. in continuations of two workshops on commerce 6. 9. Service Marketing. types of channel intermediaries – wholesalers.M. evaluation and selection of channel alternatives (20 marks/ 16 hrs) UNIT-3: Physical Distribution & Logistics : goals. function. evolution of retail in India and understanding retail consumers (20 marks/ 16 hrs) UNIT 2 : Retail Formats : Concept. distributors. Zeithaml & M J Bitner : Service Marketing. order processing. 7. and transportation. store layout and visual merchandizing. Tata McGraw Hill. franchisers. in Marketing PAPER 3. K. Franchising Multi-channel retailing. Excel. Services marketing. functions and advantages.R.M. Shanker.M.Havaldar & V. C&F agents. inventory control.L. S. Jha. Pearson Education.100 MODULE –I (RETAIL MARKETING) UNIT-1 : Introduction to Retailing : Concept and definition. Gupta. Classification. S. Sales & Distribution Management. PART III Hons. data sources. PHI. descriptive. ( 20 marks/ 20 hrs) MODULE –II (PROJECT WORK) (50 Marks) Project Work (Written +Viva)(for all Honours Courses) PAINI Readings : 1. central tendency. Marketing research – Naresh K. DETAILED SYLLABUS . 4.R. in Marketing PAPER 3. Pearson Education. 6. Beri. dispersion. chi-square test. nature and scope of marketing research. data collection methods. Research for marketing decisions – Green and Tull & Albaum.2012. bivariate techniques. Cengage Learning S. Interpretation and report writing. Retail Management.8h : Marketing Research and Project Work (MRPA) MODULE –I (MARKETING RESEARCH) (50 Marks) Unit 1 : Introduction : Concept. Retailing Management. Fundamentals of Retailing. sampling.Pradhan. 5 B. testing of hypothesis – z-test. (10 marks/ 6 hrs) Unit 2 : Research Designs and Data collection: research designs.Vide BOS Resolution dated 16. 3. All India Traveller Bookseller. Malhotra.J. ( 20 marks/ 14 hrs) UNIT 6 : Data analysis – Relevance of Marketing Research in assessing Consumer Behaviour.C. 2. types of research – exploratory. Berman & J. regression and time series analysis. application of univariate. causal. Newman & P. Pearson A. in continuations of two workshops on commerce 3. 4. Cullen. TMH. scaling techniques – Likert and paired comparisions. Retailing. steps in the marketing research process. descriptive statistics – mean. Marketing Research : Text and cases – Boyd & West fall.4. Tata McGraw-Hill PART III Hons. t-test. 5. levels of measurement. Evans. Marketing research – G. TMH Madaan. questionnaire construction. 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.COM PART III (GENERAL) B.COM PART III (GENERAL) Paper 3. CBS with loss balance of subsidiary. Internal Reconstruction – meaning. Preparation of Balance Sheet. relevant standard and meaning of different terms. Business Acquisition Profit/Loss prior to incorporation and accounting for business acquisition. absorption and reconstruction – meaning.4. (excluding inter-company share holding). Accounting in the books of transferor company – Accounting in the books of transferee company (amalgamation in the nature of Purchase merger only). preparation of Balance Sheet after Reconstruction. Intra-group transactions and holding of equity shares only (simple problems only) . IFRS (concept only). Inter-company transactions and elimination of common debtors & creditors only. Treatment for Revaluation of Assets of Subsidiary.Vide BOS Resolution dated 16. benefits. in continuations of two workshops on commerce 5 B.2012. (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. provisions and Accounting. (12 marks) Chapter 3 : Introduction to Accounting Standards Financial Accounting Standards: Concept. Valuation Goodwill – valuation using different methods (Average Profit and Super Profit) Shares – Valuation using different methods : Intrinsic Value. procedure for issuing accounting standards in India. (18 marks) Chapter 2 : Company Merger and Reconstruction Amalgamation. Earning Yield Value and Fair Value (Simple type). Periodical.Vide BOS Resolution dated 16. Internal. Statutory and non-statutory Audit. Scope. relation with practice. Nature. Rights. Contingent Liabilities and Contingent Assets – Auditor’s role. (8 lectures/12 marks) 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. Importance. uses. merits & demerits. 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. relation with income. Principles and Techniques of Auditing – Advantages and limitations Auditing – relationship between Auditing and Accounting. merits & demerits. Reserve and Provisions (with relevant Case Laws) – Professional ethics and independence of Company Auditor. uses. (10 lectures/15 marks) Unit 5 : Audit of Limited Companies Qualification. Objectives.2012. Status. General Principles and procedure – valuation and verification of Assets and Liabilities with special reference to Plant and Machinery. Interim. Common-size statements – meaning. sales. B. meaning. in continuations of two workshops on commerce 5 (excluding shares acquired on different dates by the Parent Company.4. GAAP Capital – capital maintenance concepts. Loans. limitations of Historic Cost Accounting.6g Auditing (General) Unit 1 : Intrdouction Definition. Appointment. Objectives and Elements of Internal Control System – Internal Control Questionnaire regarding Wage payment. 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. 8 lectures/15 marks Unit 4 : Audit Procedure Vouching. 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. Investment. continuous. (12 lectures/15 marks) . Patent and Copyright. objectives. Goodwill. (15 marks) Chapter 3 : Introduction to Financial Statements Nature and components of Financial Statements. Parties interested in FSA. preparation. Chain and Cross Holding) (20 marks) Chapter 2 : Introduction to Accounting Theory Concept of Accounting Theory. Inventories. Traditional & Modern approaches to FSA. Meaning and Needs for FSA. Trade Receivables & Payables. Comparative Statements – meaning.COM PART III (GENERAL) Paper 3. Remuneration. preparation. (5 lectures/7 marks) Unit 3 : Internal Control and Internal Check Meaning. Cut-off Checking and Auditing-in-Depth. Removal. Land and Building. (8 Lectures) Unit 3 Sources of Finance : Short term and Long term (Lease financing excluded). RBI and IRDA Norms). .4.2012. contents and Classification (clean. 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. Cost of capital : concept. negative. Insurance Companies (General and Life Insurance). disclaimer. (12 Lectures) Unit 4 Leverage and Capital Structure Theories Capital structure : concept of Capital Gearing. Risk-Return Relkationship. Propriety Audit – Concepts of Indian Audit Stnadards – Audit Committee. (8 Lectures) Unit 2 Basic Concept : Time Value of Money : Compounding and discounting techniques.COM PART III (GENERAL) Paper 3. piecemeal) – True and Fair View (concept and general considerations) – Distinctions between Auditor’s Report and Auditor’s Certificate. Financial Environment in which a firm has to operate. Capital Structure Pattern. and Educational Institutions (with relevant Legislations. Concept of Annuity and Perpetuity. (8 lectures/10 marks) B. (6 lectures/8 marks) Unit 8 : Investigation Meaning. qualified. and (b) A running business is proposed to be purchased. purpose and Distinctions with Auditing – Principles to be followed in investigation when 9a) A Fraud is suspected.7g Financial Mangement (General) Module – I (50 Marks) Unit 1 Introduction : Definition. special cost and weighted average cost. scope and important functions of Financial Management.Vide BOS Resolution dated 16. and Constraints. relevance. nature. (8 lectures/10 marks) Unit 7 : Auditor’s Report Definition. Designing Optimum Capital Structure. Objectives of the firm : Profit maximization vs. Evaluation of Financial Management: Traditional and Modern. marginal cost of capital. in continuations of two workshops on commerce 5 Unit 6 : Audit of Other Institutions Audit of Banks. Value maximization. Capital Structure Decisions. PHI. Working Capital Cycles. Operating and Financial Leverage. (13 Lectures) Unit 8 Financial Control Concept. Gordon’s Model. Pearson. all techniques at elementary level. TMH. Dividend Theories : Walter’s model. P. Factors on Requirements and Forecasting of Working Capital. Khan & P. Major Tools of Financial Control. 1. Van Horne. nature and types of dividend. Some dividend policies and formulating a dividend policy.2012. Modigliani and Miller’s Model. Financial Management. (10 Lectures) Unit 5 Working Capital Management Concept. Jain. Essay-type : Marks Distribution 10 Questions X 2 Marks 6 Questions X 8 Marks 2 Questions X 16 Marks * Both Modules should be given equal weightage. Trading on Equity. PHI. Chandra. objectives and steps. TMH. scope and significance of Capital Budgeting. B. Fundamentals of Financial Management. Short-essay Type : 3. (12 Lectures) Module II – 50 Marks Unit 6 Capital Budgeting Nature. Van Horne.4.(13 Lectures) Suggested Readings : M.Y.K. Evaluation : Traditional and Modern Approach. Banerjee. Objective Type : 2. Financial Management. Business and Financial Risk. Ranking Competing projects with unequal lives. (14 Lectures) Unit 7 Dividend Decisions Meaning. in continuations of two workshops on commerce 5 Leverage : concept and significance. Significance and Components of Working Capital. Application of Capital Budgeting Techniques.Vide BOS Resolution dated 16. 20 48 32 100 . Advantages and Limitations of financial control system. Financial Management & Policy. Financial Policy & Management Accounting.