Syllabus BCom Hons Gen

Vide BOS Resolution dated 16.4.2012.
in continuations of two workshops on commerce 1
WEST BENGAL STATE UNIVERSITY
Syllabi for
Three-year B.Com. Honours and

General Degree Courses
Under 1+1+1 System of Examination
Introduced from the Academic Session 2011-12

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)
Language
1.1a Compulsory English 50 marks (ENGC) 50
1.1b Major Indian Language 50 marks (BNGM/ENGM) 50
1.1c Environmental Studies (ENVS) 50
Honours Papers 150
1.1h Cost & Management Accounting (CMAA) 100
1.2h Indian Financial System & Financial Market Operations (IFFA) 100
Compulsory General Papers 200
1.1cg Financial Accounting I (FACG 1) 100
1.2cg Principles & Practice of Management & Business Communication 100
(50 + 50) (PMBG)
1.3cg Principles of Marketing & E-Commerce (50 + 50) (PMEG) 100 300
Total 650
Part II (Honours)
Honours Papers
2.3h Financial Accounting II (FACA II) 100
2.4h Direct & Indirect Taxation (DITA) 100
2.1cg Information Technology and Its Application in Business (Theory 50 + 100
Practical 50) (ITBG)
2.2cg Business Regulatory Framework (BRFG) 100
2.3cg Business Mathematics & Statistics (BMSG) 100
2.4cg Economics (ECOG) 100 400
Total 600
Part III (Honours)
Honours Papers
3.5h Financial Accounting III (FACA III) 100
3.6h Auditing (AUDA) 100
3.7h Financial Management (FMNA) 100
3.8h Quantitative Techniques & Project Work (QTPA) (50 + 50) 100
400
Total 1650
B.COM HONOURS IN MARKETING

Course Structure
Part I (Honours)
Language
1.1a Communicative English 50 marks (ENGC) 50
Honours Papers 150
1.1h Product & Pricing Management (PPMA) 100
1.2h Sales Organisation & Management (SOMA) 100
1.1cg Financial Accounting I (FACG I) 100
(50 + 50) (PMBG)
Total 650
Part II (Honours)
Honours Papers
2.3h Advertising and Sales Promotion (ASPA) 100
2.4h Elements of Costing & Taxation (50 + 50) (CTXA) 100
Total 600
Part III (Honours)
Honours Papers
3.5h Rural & International Marketing (50 + 50) (RIMA) 100
3.6h Consumer Behaviour & Marketing of Services (CBSA) 100
3.7h Retail & Logistics Marketing (50 + 50) (RLMA) 100
3.8h Marketing Research & Project Work (MRPA) (50 + 50) 100
400
Total 1650
B.COM GENERAL DEGREE COURSE

Course Structure
Part I
Language
1.1a Communicative English 50 marks (ENGC) 50
General Papers 150
1.1g Cost & Management Accounting (CMAG) 100
1.2g Money and Financial System (MFSG) 100
1.1cg Financial Accounting I (FACG I) 100
(50 + 50) (PMBG)
Total 550
Part II
General Papers
2.3g Financial Accounting II (FACG II) 100
2.4g Elements of Taxation (ETXG) 100
Total 600
Part III
General Papers
3.5g Financial Accounting III (FACG III) 100
3.6g Auditing (AUDG) 100
3.7g Financial Management (FMNG) 100
300
Total 1450
B.COM HONOURS IN ACCOUNTING & FINANCE

Course Structure
Part I (Honours)
Language
Honours Papers 150
1.2cg Principles of Business Management & Business Communication 100
(PMBG) (General Management 25 marks + Marketing Management 200
25 marks + Human Resource Management 25 marks + Business
Communication 25 marks )
Total 550
Part II (Honours)
Honours Papers
2.3h Financial Accounting II (FACA II) 100
2.4h Direct & Indirect Taxation (DITA) 100
e-commerce 20 + Practical 40) (ITBG)
Total 600
Part III (Honours)
Honours Papers
3.5h Financial Accounting III (FACA III) 100
3.6h Auditing (AUDA) 100
3.7h Financial Management (FMNA) 100
3.8h Quantitative Techniques & Project Work (QTPA) (50 + 50) 100
400
Total 1550
B.COM HONOURS IN MARKETING

Course Structure
Part I (Honours)
Language
Honours Papers 150
Total 550
Part II (Honours)
Honours Papers
2.3h Advertising and Sales Promotion (ASPA) 100
2.4h Elements of Costing & Taxation (50 + 50) (CTXA) 100
Total 600
Part III (Honours)
Honours Papers
3.5h Rural & International Marketing (50 + 50) (RIMA) 100
3.6h Consumer Behaviour & Marketing of Services (CBSA) 100
3.7h Retail & Logistics Marketing (50 + 50) (RLMA) 100
3.8h Marketing Research & Project Work (MRPA) (50 + 50) 100
400
Total 1550
B.COM GENERAL DEGREE COURSE

Course Structure
Part I (Honours)
Language
Honours Papers 150
1.1g Cost & Management Accounting (CMAG) 100
1.2g Money & Financial System (MFSG) 100
Total 550
Part II
General Papers
2.3g Financial Accounting II (FACG II) 100
2.4g Elements of Taxation (ETXG) 100
Total 600
Part III
General Papers
3.5g Financial Accounting III (FACG III) 100
3.6g Auditing (AUDG) 100
3.7g Financial Management (FMNG) 100
300
Total 1450
PART I
Detailed Syllabi
Common Paper for B.Com. Honours and General (Paper 1 and 2)
Paper 1.1a &1.1b : LANGUAGE
&
Paper 1.1c : Environmental Studies
PLEASE FOLLOW THE EXISTING SYLLABUS FOR LANGUAGE AND ENVIRONMENTAL STUDIES IN
CASE OF PART- I FOR ALL THE STREAMS SINCE THE PREVIOUS ACADEMIC SESSION
Paper for B.Com. Hons. In Accounting & Finance
Paper 1.1h : COST & MANAGEMENT ACCOUNTING
Module I : 50 MARKS
Unit 1 Introduction: Definition of Costing, Cost Accounting and Management

Accounting. Objectives of Cost Accounting; Importance of Cost Accounting to Business
Concern. Relationship between Cost Accounting, Financial Accounting, Management
Accounting and Financial Management; Advantages of a Cost Accounting system,
Installing a Cost Accounting System, Essentials of a good Cost Accounting System.
Cost concepts, terms and classification of costs: Cost, Cost object, Cost units and Cost
Centres, Types of costs, classification of costs, cost sheet (introduction only), total costs
and unit costs. Costing Methods and Techniques (introduction only).
(8 classes/6 marks)
Unit 2 Material Costs
a. Purchase of materials: Purchasing needs and organisation, purchase procedure,
documentation, material costs (direct and indirect).
b. Storage of materials: Need for storage, location and types, functions of a storekeeper,
requisition, receipt, issue and transfer of materials, storage record, accounting for
materials cost.
c. Materials control: Organisation; Tools: Just-in-Time Purchase; various stock levels,
Economic Ordering Quantity and ABC Analysis; Periodic Inventory, Perpetual Inventory,
Physical verification; Discrepancies in stock and their treatment.
d. Methods of Pricing Material Issues
Various methods of pricing materials issues; Advantages and disadvantages of each
method; Comparative analysis; Stock Valuation for Balance Sheet. Treatment of Normal
and Abnormal Loss of Materials; Accounting and control of Waste, Scrap, Spoilage and
Defectives. [15 classes / 12 marks ]
Unit 3
Employee Cost- Introduction, Recording labour cost: Attendance and payroll
procedures (Time-keeping, Time-Booking, Payroll procedure, Payment of wages,
Overview of statutory requirements), Idle time (causes and treatment in Cost
Accounting), Overtime (its effect and treatment in Cost Accounting), Labour turnover-
Causes and methods of calculating labour turnover; cost of labour turnover.
Incentive Systems Main Principles for sound system of wage incentive schemes; labour
utilisation; Distinction between direct and indirect labour cost; System of Wage Payment
and Incentives; System of Incentive Schemes for Indirect Workers; Component of wages
cost for costing purpose; Absorption of wages; Efficiency rating procedures.
[15 classes / 12 marks]
Unit 4
Overhead
(a) Introduction Definition, Classification of Overhead- Element-wise, Functional and
Behavioural; Need for of classifying overhead into fixed and variable; various types of
overheads.
(b) Manufacturing Overheads: Allocation and apportionment of Overhead; Absorption
of Overhead: various methods and their application; Treatment of under absorption/over
absorption of overheads; Basic concepts of different Capacities.
(c) Activity Based Costing: Problems of traditional costing; meaning of Activity Based
Costing; cost analysis under ABC; advantages and disadvantages; factors influencing
application of ABC; installation of ABC.
(d) Preparation of Cost Sheet (advanced level [20 classes / 20 marks]
Module II: 50 Marks

Unit 5
Cost Book-keeping
(1) Non-Integrated System Meaning & Features; Ledgers Maintained; Accounts
prepared; General/Cost Ledger Adjustment Account; Meaning of Closing Balance in
Various Accounts; Disadvantages.
(2) Integrated System Meaning , Features and Advantages.
(3) Reconciliation
Need for reconciliation (only under Non integrated System); Items causing differences
between Cost and Financial Profits; Memorandum Reconciliation Statement / Account
[10 classes / 10 marks]
Unit 6
Job Costing (Job cost cards and databases, Collecting direct costs of each job,
Attributing overhead costs to jobs, Applications of job costing).
Batch Costing
Contract Costing - Progress payments, Retention money, Escalation clause, Contract
accounts, Accounting for material, Accounting for plant used in a contract, Contract
Profit and Balance sheet entries.
Service Costing - Introduction; Motor Transport Costing, Hotel Costing
(Staff Canteen Costing, Hospital Costing, Boiler House Costing brief idea only).
[10 Classes / 10 Marks]
Unit 7
Process Costing : Meaning, Features, Process vs Job Costing, Principles of cost
ascertainment for Materials, Labour & Overhead; Normal loss, Abnormal loss and gain
and preparation of process accounts. Need for Valuation of WIP, Equivalent Production
(units) and preparation of process and other relevant accounts valuing WIP under
average method and FIFO method (simple cases).
Inter-process profit (simple cases)- Meaning, Advantages and Disadvantages and
determination of stock value for the purpose of balance sheet [
10 Classes / 10Marks]
Unit 8
CVP Analysis Introduction; CVP Assumptions and Uses; Break-Even Analysis: BE Point and
Margin of Safety; Graphical presentation of CVP Relationship; Profit Graph
Marginal Costing and Management Decisions Marginal Costing vis--vis Absorption
Costing; Marginal Costing Techniques; Marginal Cost and Product Pricing; Product Mix
and Make or Buy Decisions, Shut Down Decisions (with simple type of problems on
different areas of decision making) [14 Classes / 10 Marks]
Unit 9
Budgetary Control: Budget and Budgetary Control; The budget manual, principal budget
factor, preparation and monitoring procedures, preparation of functional budgets
(Production, Sales, Materials), cash budget, (idea of master budget), flexible budget.
Standard Costing. Standard Costs and Standard Costing; Uses, & Importance. Differences
with Budgetary Control, Preliminary Steps. Classification of Standards. Analysis and
computation of Materials, Labour and Overhead Costs Variances (elementary level).
[16 Classes / 10 Marks]
Suggested Readings
Horngren, Foster, Datar, et al., Cost Accounting,- A Managerial Emphasis, Pearson

B.Banerjee, Cost Accounting, PHI
Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
M.Y.Khan & P.K.Jain, Management Accounting, TMH
R.Anthony, Management Accounting, Taraporewala
Colin Drury, Management & Cost Accounting, Chapman & Hall
K.S.Thakur, Cost Accounting, Excel Books
Satish Inamdar, Cost & Management Accounting, Everest Publishing House
Atkinson, Management Accounting, Pearson
Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier
Ravi M Kishore, Cost and management Accounting, Taxmann
Paper for B.Com. Hons. In Accounting & Finance

PAPER 1.2h
Indian Financial System and Financial Market Operations
MODULE 1 : Indian Financial System

(Full Marks 50)
Unit I: Financial System (No.of Lec.-10) (Marks- 10)
Meaning and significance; Role of finance in an economy, Components (institutions,
instruments, markets, etc.), Role of Regulatory Bodies; kinds of finance Rudimentary
finance, Direct and Indirect finance; Role of financial intermediaries. The structure of
Indian Financial System
Unit II: Money and Indian Banking System (No.of Lec.-10) (Marks- 10)
Functions; Alternative measures to money supply in India Their different components;
Commercial Banks Importance and functions; Structure of Commercial banking system
in India; Distinction between Commercial and Central bank; Credit Creation Process of
Commercial banks; High powered money meaning and uses Concept of Money
Multiplier. The Reserve Bank of India: Functions; Instruments of Monetary and Credit
control, Main features of Monetary Policy since independence.
Unit III: Development Banks (No.of Lec.-10) (Marks- 10)

Concept of Development bank and their needs in Indian financial system Difference
with Commercial banks Major Development banks and their functions (IFCI, EXIM Bank,
SIDBI, SFCs, NABARD)
Unit IV: Other Financial Institutions (No.of Lec.-10) (Marks- 10)

Other Financial Institutions: Introduction; Life Insurance Corporation of India, General
Insurance Corporation of India, Unit Trust of India.
Unit V: Interest Rate Structure (No.of Lec.-10) (Marks- 10)

Meaning Gross and Net interest rate their difference, Nominal and Real interest rate
their difference, Differential interest rate, Causes of variation of interest rate, relationship
between interest rate and economic progress, Administered and Market determined
interest rate. Recent changes in interest structure in India.
Suggested Readings
Meir Kohn, Financial Institution and Market, Oxford University Press. New Delhi.
Khan, M. Y., Indian Financial System-Theory and Practice, TMH, New Delhi.
Bhole, L. M., Financial Markets and Institutions, TMH, New Delhi.
Pathak, B., Indian Financial System-Pearson, New Delhi.
Mukherjee, Ghosh and Roy, Indian Finanacial System and Financial Market Operations,
Dey Book Concern, Kolkata
Clifford, Gomez, Financial Markets, Institutions and Financial Services, PHI
MODULE 2 : FINANCIAL MARKET OPERATIONS

(Full Marks 50)
Unit-1: An overview of financial markets in India L-3 /M-5
Unit-2: Money Market:

Concept, Structure of Indian Money Market, Acceptance Houses, Discount Houses, Call
money market, Recent trends of Indian money markets L-10/M-10
Unit-3: Capital Market

Concept, Security market, Primary & Secondary markets-Functions & Role, Functionaries
of stock exchanges-Brokers, Sub- Brokers, Jobbers, Consultants, Institutional Investors &
NRIs L-17/M-15
Unit-4: Investors Protection

Grievances concerning Stock Exchange dealings & their removal, Grievance Redressal
Cell in Stock Exchanges, Role of The SEBI, Company Law Board, Judiciary & Media
L-10/M-10
Unit-5: Financial Services
Merchant Banking-Functions & Roles, SEBI guidelines, Credit rating-concept & types,
Functions & limitations, Profile of Indian Rating Agencies L-10/M-10
Suggested Readings
Khan, M. Y., Indian Financial System-Theory and Practice, TMH

Bhole, L. M., Financial Markets and Institutions, TMH
Nayak and Sana, Indian Financial System and Financial Market Operations, Rabindra
Library
Gurusamy Financial Services, TMH
Pathak, B., Indian Financial System, Pearson
Common Paper for B.Com. Honours and General

Paper 1.1cg : FINANCIAL ACCOUNTING I
(MODULE-I : 50 marks)
Unit Topic Details Marks No. of

Obtained Lectures
Nature of accounting; Users of accounting information;
Financial & Management accounting; Qualitative
characteristics of accounting information.
Double entry book keeping system Basic accounting
equation, meaning of assets, liabilities, equity, revenue and
expenses. Accounting Cycle - Recording of transaction:
Introduction Journal, Ledger and preparation of Trial Balance.
Bases of accounting; cash basis and accrual basis. 8 8
Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals,
periodicity, consistency, prudence (conservatism), materiality,
matching and full disclosures.
Revenue recognition: Meaning of revenue; objective;
timing of recognition. Recognition of expenses.
Inventories: meaning. Significance of inventory valuation. 8 8
Lower of cost or market rule; Inventory ascertainment and
1 reconciliation.
Concepts for The nature of depreciation. The accounting concept of

determination depreciation. Factors in the measurement of depreciation.
of business Methods of computing depreciation: straight line method
income and diminishing balance method; Disposal of depreciable
assets; change in method of charging depreciation. 8 8
Accounting for depreciation: Asset-depreciation, Asset-
provision.
Reserves and provisions: Meaning; Objective; Types &
Accounting
Capital and revenue expenditures and receipts: general
introduction only. 8 8
Adjustment and rectification.
Preparation of financial statements: of sole proprietorship
2 Final business entities from a trial balance Manufacturing, 18 20
accounts Trading, P/L A/c and Balance Sheet
50 56
(MODULE-II : 50 marks)
Unit Topic Details Marks No. of

Obtained Lectures
Preparation of financial statements:
1 a) from incomplete records 15 16
Introduction b) of non-profit organisation
Accounting Consignment: Basic features; difference with sales.
2 for Recording in the books of Consignor at cost & at invoice
special sales price, Valuation of unsold stock; Ordinary commission.
transaction Treatment and valuation of abnormal & normal loss. Special
commission; Del credere commission (with and without bad
debt) - use of Consignment Debtors A/C. Recording in the
books of Consignee
Accounting for sale on approval
3 Sectional and Concept of sectional balancing, preparation of control

Self accounts. Self balancing Ledger: advantages; Recording
balancing process; preparation of Adjustment accounts. 20 24
ledger
4 Insurance Loss of stock: Physical & ownership concept; concept of
claim for under-insurance and average clause; computation of claim
loss of stock with price change; consideration of unusual selling line; price
and reduction etc.
for loss of Loss of profit: Concept insured & uninsured standing
profit charges, GP rate, short sales and increased cost of working,
average clause and computation of claim ( simple type )
5 Partnership P/L Appropriation account; Capital & Current account;
accounts-I Guarantee by firm, by partner and both ; correction of
appropriation items with retrospective effect. Change in 15 16
constitution of firm change in P/S ratio, admission, retirement
and retirement cum admission treatment of Goodwill,
revaluation of assets & liabilities (with/without alteration of
books), treatment of reserve and adjustment relating to
capital; treatment of Joint Life Policy, Death of a partner
50 56
Suggested Reading:
1. Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand.
2. R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand.
3. Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House
4. Pvt. Ltd.
5. Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication.
6. B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
7. Hanif & Mukherjee, Financial Accounting, TMH.
8. Frank Wood, Business Accounting Vol 1, Pearson.
9. Tulsian, Financial Accounting, Pearson.
10. Accounting Standards issued by ICAI.
Paper 1.2cg
PRINCIPLES AND PRACTICE OF MANAGEMENT &
BUSINESS COMMUNICATION
MODULE I : PRINCIPLES AND PRACTICE OF MANAGEMENT

(Marks 50)
Unit 1. Introduction to Management: Management - definition, importance, functions;
Nature-as profession, science and art, universality of management; Levels of
management; managerial tasks and skills (5 lectures/ 4 marks)
Unit 2. Different Schools of Management Thought: Classical School-contributions of Taylor

and Fayol; Neo-classical School-Human Relations approach and Behavioural Science
approach;
(12 lectures/ 8 marks)
Unit 3. Planning: concept, importance, types, steps, barriers to effective planning and
remedial measures; Strategic Planning-concept; Forecasting-concept,
Unit 4. Organizing : concept, importance, principles, Departmentation need, basis,

principles; Delegation of Authority elements, steps, barriers; Centralization and
Decentralization of Authority; Span of Management -concept and determining factors
(10 lectures /8 marks)
Unit 5 : Staffing : Human Resource Management Concept & Significance.

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

Maslow, and Herzberg, leadership styles, leadership traits;
Unit 7. Co-ordination & Control : concepts, significance, principles, techniques, steps,

Suggested Readings
Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi.
Drucker, P F, Management Challenges for the 21st Century, Butterworth, Oxford.
Luthans, F, Organizational Behavior, McGraw Hill, New York.
Allen, L A, Management and Organisation, Tokyo.
Stoner and Freeman, Management, PHI, New Delhi.
Griffin, R W, Management, Houghtan Miffin, Boston.
Tripathy, P C, Reddy, P N, Principles of Management, Tata McGraw Hill, New Delhi.
Ravichandran, K, Nakkiran, S, Principles of Management, Avinash Paperbacks, Delhi.
Jwalkar, Ghanekar & Bhivpathaki, Principles & Practice of Management, Everest
Publishing House.
Parag Dewan, Management Principles & Practices, Excel Books.
MODULE- II : BUSINESS COMMUNICATION

(Marks 50)
Unit-I: Introduction: definition, objectives, importance, elements, process, forms, models;

levels of analysis of business communication; principles of effective communication,
barriers to Communication and remedial measures, role of communication in conflict
resolution (10 Classes/ 10 marks)
Unit-II: Types of Communication: formal and informal communication; grapevine;

characteristics of corporate communication; communication network
(10 Classes/ 10 marks)
Unit-III: Tools of Communication: emergence of communication technology; modern

forms of communication Fax, E-mail, Video Conferencing (10 Classes/ 10 marks)
Unit-IV: Drafting notice, circular, resolution, minutes, report; CV writing, business letter
writing offer letter, quotation, status enquiry, confirmation, execution, refusal and
cancellation of order, recommendation, credit collection, claim, bank loan
(20 Classes/ 20 marks)
Suggested Readings
Anjanee Sethi & Bhavana Adhikari, Business Communication, TMH
R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.
Chaturvedi & Chaturvedi, Business Communication : Concepts, Cases and
Applications, Pearson
M.K.Shegal & Vandana Khetarpal, Business Communication, Excel Books
Paper 1.2cg
PRINCIPLES OF BUSINESS MANAGEMENT &
Full Marks : 100
MODULE I
PRINCIPLES AND PRACTICE OF MANAGEMENT
Marks - 25
Unit 1. Introduction to Management: Management - definition, importance, functions;
Levels of management; managerial tasks and skills (5
lectures/4 marks)
Unit 2. Different Schools of Management Thought: Classical School-contributions of Taylor

and Fayol; Neo-classical School-Human Relations approach and Behavioural Science
approach;
Unit 3. Planning: concept, importance, types, steps, Strategic Planning-concept;

Forecasting-concept, (8 lectures/68 marks)
Unit 4. Organizing : concept, principles, Steps, Departmentation basis, principles;

Delegation of Authority elements, steps, barriers; Centralization and Decentralization of
Authority; Span of Management -concept and determining factors
Unit 5. Control : concepts, significance, steps, and techniques,

( 3 lectures /3 marks)
Suggested Readings
Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi
Stoner and Freeman, Management, PHI, New Delhi
Griffin, R W, Management, Houghtan Miffin, Boston
Tripathy, P C, Reddy, P N, Principles of Management, Tata McGraw Hill, New Delhi
MODULE II : Marks 25
Principles of Marketing
Unit I
Marketing: meaning, importance, marketing concepts traditional vs. modern;
marketing vs. selling.
Market Segmentation: concept, importance, bases. (10 classes / 10
marks)
Unit II
Marketing Mix: concept; 4 Ps vs. 4 Cs
Product: Definition, features, importance, types, PLC concept.
Pricing: importance; methods.
Promotion: elements of promotion mix; roles of advertising; personal selling; sales
promotion; public relations
Place : types; channel design decisions
(20 lectures/15 marks)
Suggested Readings
Kotler, P., Marketing Management, Pearson Education, New Delhi
Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi
Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi
Panda, T. K., Marketing Management, Excel Books, New Delhi
MODULE III : Marks 25

Human Resource Management
Unit I
Human Resource Management-Meaning,Importance of HRM, Functions of HR
Department, Role of HR Manager
Human Resource Planning: Process of Human Resource Planning-
( 8 hours / 5 marks )
UNIT 2:
Recruitment and Selection: Concept, Sources of Recruitment, Selection Process,
Evaluation of Selection Programme
Human Resource Development:-Concept of HRD, Assessment of HRD Needs,
Training Method & Methods of Management ( 12 hours / 10 marks)
UNIT 3:
Performance Appraisal System: Purpose, Methods,
Compensation Management: -Concepts,-Objectives, System of Wage Payments,
Fringe Benefit.
( 12 hours / 10 marks)
Suggested Readings
1. Rao P.Subba Personal and Human Resource Management, Text and Cases,
Himalaya Publishing House.
2. RaoV.S.P -Human Resource Management, Excel.
3. Agarwala-Strategic Human Resource Management, OUP.
MODULE - IV
FULL MARKS : 25
Unit-1 : Introduction
Definition, objectives, importance, elements, process, forms models; levels of analysis of
business communication, types of communication formal and informal, grapevine,
communication channels, principles of effective communication, barriers to
communication and remedial measures, role of communication in conflict resolution.
(10 Classes/10 Marks)
Unit-II : Drafting
Notice, Circular, Resolution, Minutes, Report, CV Writing, Business Letter Writing Offer
Letter, Quotation, Status Enquiry, Confirmation, Execution, Refusal and Cancellation of
Orders, Recommendation, Credit Collection, Claims, Bank Loan, Other Business Letters.
(15 Classes/15 Marks)
Suggested Readings
* Pranam Dhar, Business Communication & Ethics, ABSPH.
Anjanee Sethi & Bhavana Adhikari, Business Communication, TMH
R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.
Chaturvedi & Chaturvedi, Business Communication : Concepts, Cases and
Applications, Pearson
M.K.Shegal & Vandana Khetarpal, Business Communication, Excel Books

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

(Marks 50)
Unit I
Marketing: meaning, importance, marketing concepts traditional vs. modern;
marketing vs. selling. (10 classes / 10 marks)
Unit II
Market Segmentation: concept, importance, bases. (8 classes / 8 marks)
Unit III
Marketing Mix: concept; 4 Ps vs. 4 Cs
Product: Definition, features, importance, types, PLC concept.
(8 classes / 8 marks)
Unit IV
Pricing: importance; methods.
Promotion: elements of promotion mix; roles of advertising; personal selling; sales
promotion; public relations (8 classes / 8 marks)
Unit V
Marketing Channels: types; channel design decisions
Logistics Management: concept, importance
Marketing Information System (MIS): concept, components
Marketing Research: meaning, importance, process (8 classes / 8 marks)
Unit VI
Retail Management: meaning, functions, types & formats, Recent trends in retailing
Suggested Readings
1. Kotler, P., Marketing Management, Pearson Education, New Delhi.
2. Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi.
3. Stanton, Etzel et al, Fundamentals of Marketing, McGraw Hill, New York.
4. Baines, Paul, Chris, Fill, Page, Kelly, Marketing, Oxford University Press, Mew Delhi.
5. Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi.
6. Panda, T. K., Marketing Management, Excel Books, New Delhi.
7. Raju M. S., Rao, J V P, Fundamentals of Marketing, Excel Books, New Delhi.
8. Madaan KVS., Fundamentals of Retailing, Tata McGraw Hill, New Delhi.
9. Kazmi, Marketing Management, Excel Books.
MODULE II : E-COMMERCE
(50 MARKS)
Unit 1.Overview of E-Commerce

Meaning. Importance in the context of todays business. Advantages of e-commerce (as
compared with traditional system of commerce). E-commerce and e-business. Internet
and its
relation to e-business. Mobile Commerce-Basic Idea. [10 lectures/10 marks]
Unit 2.Categories of E-Commerce (Models)

Business to Consumer (B to C) model Basic idea, major activities, major challenges.
Models of B to C [portals, e-tailer, content provider, transaction broker] Business to
Business (B to B) model Basic idea, major activities, types of B to B market [independent,
buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models
Business
to Government (B to G), Consumer to Consumer (C to C), Consumer to Business (C to B).
[8 lectures/12 marks]
Unit 3.E-CRM
Concept & definition, features, Goals of E-CRM business framework,
Unit 4. E-Payment
Types of E-Payment Payment card [credit card and debit card], Electronic or digital
cash. Electronic or digital wallet. Stored value card [smart card]. Basic idea of online
banking [core banking solution or CBS] [12 lectures/12 marks]
Unit 5. Introduction to ERP: Concept & definition, features, major characteristics, levels of
ERP, Benefits of ERP, Limitations of ERP. [4 lectures/4 marks]
Unit 6. Supply Chain Management: Concept & definition, features,.

Suggested Readings
1. Gary Schneider, Electronic Commerce, Thomson Publishing.

2. Pandey, Srivastava and Shukla, E-Commerce and its Application, S. Chand
3. P.T. Joseph, Electronic Commerce An Indian Perspective, P.H.I
4. Bharat Bhaskar, Electronic Commerce, TMH
5. Turban, King, Viehland & Lee, Electronic Commerce- A Managerial Perspective,
6. Pearson.
7. Ravi kalakota & A.B. Whinston, Electronic Commerce- A Managers Guide,
Pearson.
8. Laudon & Traver, e-commerce Business, Technology, Society. Pearson
Paper for B.Com. Hons. in Marketing

PAPER 1.1h : PRODUCT AND PRICING MANAGEMENT
FULL MARKS - 100
1. Product planning elements, importance, process, segmentation, targeting,
positioning, BCG matrix. (8 lectures/10 marks)
2. Product concept, features, importance, classification, Product vs. Service, Product

portfolio length, width, depth, consistency, PLC concept and strategies, PLC
uses and limitations, different shapes of PLC, Product Line policies and strategies.
3. New Product Development : New Product Definition, stages and factors affecting
new product development, New Product failure, adoption process, diffusion of
industrial innovation, screening methods, test marketing definition, advantages,
disadvantages. (10 lectures/20 marks)
4. Packaging : Concept, functions, packaging strategies, packing notes and packing

lists, package aesthetics, legal aspect of packaging, features of good packaging.
5. Branding : Name and Selection Process; strategies, brand positioning, brand

repositioning strategies brand personality, brand equity, brand extension, leader
positioning and follower positioning.
6. Pricing: concept, process of price setting, pricing objectives and methods, resale
price maintenance concept, advantages, disadvantages, importance of price in
consumer buying process, various aspects of service pricing, price cartel, regulatory
price environment.
Suggested Readings :
Kotler, P., Marketing Management; Prentice hall, New Delhi.
William and Ferrell, Marketing, Houghton Miffin, Boston.
Stanton, Etzel and Walker, Fumdamentals of Marketing, McGraw-Hill, New York.
Neelamegham, S., Marketing in India : Cases and Readings, Vikas Publishing, New Delhi.
Majumdar, R., Product management in Inda, Prentice Hall, New Delhi.
McCarthy and Perreault, Basic Marketing : Managerial Approach, Irwin, Homewood,
Illinois.
Ramaswamy and Namakumari, Marketing Management, Mcmillian India, New Delhi.
Srinivasan, R., Case Studies in Marketing; The Indian Context, Prentice Hall, New Delhi.
Paper for B.Com. Hons. in Marketing
PAPER 1.2h : SALES ORGANISATION AND MANAGEMENT

FULL MARKS - 100
1. Sales Organisation : Purpose of Organisation; General Principles of Organisation; Ever-
growing complexity of Sales Organisation; Different Models of Sales Organisatiion;
Factors determining Sales Organisation Structure; Decentralised Structure; Common
Problems associated with structuring the Sales Orgaisations ; Task of Chief Sales
Executive. (10 lectures/20 marks)
2. Designing the Sales Force : Objectives, Strategies, Structure, Size of Sales Force;
Compensation of Sales Force. (6 lectures/15 marks)
3. Managing the Sales Force : Recruitment, Selection, Placement, Transfer, Training and
Development, and Grievance Handling of Sales Force; Motivating, Leading and
Communicating with the Sales Force; Performance Evaluation of Sales Force.
4. Personal Selling : Nature and Importance; Personal Selling as a Career; Steps in
Personal Selling Prospecting, Pre-approach and qualifying.
Methods of Approaching a Customer; Presentation Planning, Process and Styles;
Handling Customer Objections; Types of Objections; Negotiations- Bargaining
approaches, Bargaining Strategies and Tactics during Negotiation;
5. Salesmanship Functions and Qualities of a Salesman; Understanding Buyer

Behaviour and Buyer-Seller Interactions; Product knowledge; Customer Knowledge;
Relationship Management, Types of Selling; Effective Sales Process; Executing and
Following up of Sales Order. (14 lectures/15 marks)
Cundiff, Still and Govoni, Sales Management, PHI, New Delhi.

Smith, R., Sales Management, PHI, New Delhi.
Kotler, P., Marketing Management, Prentice Hall, New Delhi.
Papers for B.Com. General Degree Course
PAPER 1.1g : Cost and Management Accounting

FULL MARKS 100
Group A
1. Introduction : Cost Concept, elements of cost, cost sheet.

2. Materials : Purchase, Issue, Storage, control.
3. Labour : Payment of Wages, incentive scheme, Labour Turnover.
4. Overhead : Introduction, Allocation and Apportionment of Overhead, Machine
Hour Rate.
5. Process Costing : Meaning, Features, Normal Loss, Abnormal Loss and Gain and
Preparation of Process Accounts,.
6. Contract Costing : Progress Payment, Retention Money, Contract Account,
Escalation Clause (Theoretical concept only).
Group B
1. Cost-volume-profit analysis (CVP)

2. Marginal Costing (elementary concepts like Contribution, Break-even Point, P/V
Ratio, Margin of Safety, etc.)
3. Budget & Budgetary Control
4. Cash Flow & Funds Flow Statements.
Suggested Readings
R.Anthony, Management Accounting, Taraporewala
Satish Inamdar, Cost & Management Accounting, Everest Publishing House
Atkinson, Management Accounting, Pearson
Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier
Papers for B.Com. General Degree Course
PAPER 1.2cg : Money & Financial System

FULL MARKS 100
1. Money Market : Concept : Structure of Indian Money Market, Recent Trends in Indian
Money Market.
2. Finance : Role of Finance in an Economy; Kinds of Finance; Financial Systems in India;
Components of Financing; Financial Intermediaries; Markets and Instruments and
their Functions.
3. Indian Banking System : Definition of Bank, Commercial Banks Importance and
Functions; Structure of Commercial banking system in India, Balance Sheet of a Bank;
Regional Rural Banks; Co-operative Banks.
4. Credit Creation by Banks; Credit Creation Process; Determinants of Money Supply
and Total Bank Credit.
5. The Reserve Bank of India : Functions Credit Creation and Credit Control; Main
Features of Monetary Policy since Independence.
6. Development Banks: Concept; Objectives and Functions of National and State-level
Development Banks.
7. Other Financial Institutions : Insurance Organisations, UTI Main Features.
8. Interest Rate : Determinants of Interest Rate Structure; Various Interest Rates in India;
Recent changes in Interest Rate Structure in India.
Chandlet, L.V. and Goldfield, S.M., The Economics of Money and Banking, Haper and
Row, New York.
Khan, M.Y., Indian Financial System Theory and Practice, Tata McGrawHill, New Delhi.
Gupta, S.B. Monetary Planning of India, S. Chand, New Delhi.
Pandikar, S.G. and Mithani D.M., Banking in India, Orient Longman, Reserve Bank of India,
Bulletins.
PART II HONOURS
ACCOUNTING & FINANCE
DETAILED SYLLABUS
2.3h FINANCIAL ACCOUNTING II

MODULE-I : 50 MARKS
Topic Details Marks Allotted No. of Classes
1 Partnership Accounts-II 15 15
Accounting for Dissolution of firm insolvency of one
or more partner, consideration of private estate and
private liabilities. Piecemeal Distribution Surplus
Capital Basis; Maximum Possible Loss Basis.
2 Branch Accounting :
Concept of Branch; Accounting in different types of
Branches; Dependent Branch synthetic Method
preparation of Branch Account, Preparation of
Branch Trading and P/L Account. (at cost & at IP).
Analytical method preparation of Branch Stock,
Adjustment, etc. A/C (at cost & at IP) Double
Column system of preparation of Branch Stock A/C 10 14
Treatment of normal & abnormal losses under
different methods.
Calculation and accounting of wholesale profit and
retail profit at Head Office and at Branch.
Independent branch basic idea of incorporation of
branch accounts in the account books of Head
Office Recording of transactions by branch
maintaining a complete set of Double Entry Books
and closing of branch books at the end of financial
year adjustment entries in the books of head Office
and Branch.
Foreign Branch Accounting for the effect of
change in Foreign Exchange Rates. (Basic Concept).
3 Hire Purchase and Instalment Payment System :
Meaning; Differences; Installment Payment System vs.
Hire Purchase System; Hire Purchase System vs. sale 16
and Installment Payment System vs. Sale; Recording
of transaction in the books of buyer allocation of
interest; Treatment of partial and complete
repossession
Books of Seller Stock and Debtors Method (with
repossession); Books of Seller H.P., Trading A/C
method (with repossession) 20
4 Concept of Operating and Financial Lease :
Essential features of lease Difference between
Lease and Hire Purchase Agreement Operating
Lease and Financial Lease.
5 Departmental Accounts :
Concept, difference with Branch, objective of 5
preparation of departmental accounts;
apportionment of common cost; Preparation of
Departmental Trading and P/L Account.
Consolidated Trading and P/L Account; inter-
departmental transfer of goods at cost, cost plus and
at selling price and elimination of unrealized profit.
6 Introduction to Accounting Standard :
Financial Accounting Standards; concept, examples,
benefits, procedure for issuing accounting standards 5 5
in India, Need for a global standard, IFRS (concept
only).
50 55
MODULE-II : 50 MARKS
1 Introduction and Accounting for Shares and
Debentures :
Meaning of company, Maintenance of Books
of Accounts; Statutory Books, Annual Return.
Issue of Shares issue, forfeiture, reissue, issue
other than in cash consideration and issue to the
promoters; Pro-rata issue of shares; issue of
debentures, Sweat equity.
Issue of Rights and Bonus Share Rules,
Accounting.
Alteration of Share capita; Conversion of fully
paid shares into stock; Equity Shares with different
rights. 15 20
Underwriting of shares and debentures; Rules;
Determination of Underwriters Liability with
marked, Unmarked & firm underwriting;
Accounting.
Employee Stock Option Plan meaning; rules;
Vesting Period; Exercise Period, Accounting for
ESOP, Meaning and Accounting of ESPS.
2 Buy back and Redemption of Preference Shares :
Buy Back of Securities meaning, rules and
Accounting.
Redemption of Preference Shares Rules and
Accounting (with and without Bonus Shares).
3 Redemption of Debentures :
Redemption of Debentures Important Provisions, 10 10
Accounting for Redemption by conversion, by lot,
by purchase in the open market (cu and ex
interest), held as investment and use of Sinking
Fund.
4 Company Final Accounts :

Introduction to Schedule VI; Treatment of Tax; Rule
for and Determination of Managerial Remuneration; 15 15
Compulsory transfer to reserve, Dividend and
applicable tax (out of current profit, out of past
reserve); Preparation of Profit & Loss A/C and
Balance Sheet. (net profit without recognizing
deferred tax).
5 Investment Accounts :
Maintenance of Investment Ledger; Preparation of
Investment Account (transaction with brokerage, STT, 10 6
cum & ex-interest), Valuation of Investment under
FIFO and Average Method; Investment Account for
Shares (with Right Shares, Bonus Shares and Sale of
Right). Relevant Accounting Standard.
50 51
Sukla, Grewal, Gupta, Advanced Accountancy Vol. I & II, S.Chand.
R.L. Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S.Chand.
Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing
House Pvt. Ltd.
Sehgal & Sehgal, Advanced Accountancy Vol. I & II, Taxmann Publication.
Frank Wood, Business Accounting Vol. I & II, Pearson.
Tulsian, Financial Accounting, Pearson.
S.P. Jain, Advanced Accountancy, Kalyani Publication.
Basu & Das, Financial Accounting & Corporate Accounting, Rabindra Library.
Amitava Basu, Financial Accounting & Corporate Accounting, Tee Dee
Publication.
Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw
Hill.
S.Kr. Paul, Accountancy (Vol. I & II), New Central Book Agency (P) Ltd.
Accounting Standards Issued by ICAI.
DETAILED SYLLABUS
B.COM PART III (HONS. IN ACCOUNTING & FINANCE)
2.4h DIRECT AND INDIRECT TAXATION

PART-I : INCOME TAX (70 Marks)
UNIT 1 :
1. Basic Concepts and Important Definitions under the Income Tax Act :
Concept of Direct & Indirect Taxes, Assessee, Person, Assessment Year, Previous Year,
Heads of Income, Sources of Income, Gross Total Income, Total Income, Tax Planning,
Tax Avoidance, Tax Evasion.
2. Agricultural Income :
Definition, Exemptions, Instances of Agricultural Income and non-agricultural income,
Scheme of Partial Integration.
( 5 Marks / 7 Lectures )
UNIT 2 :
3. Residential Status and Incidence of Tax :
Residential Status of Individual and firm, Incidence of tax on the basis of residential status.
UNIT 3 :
4. Incomes exempt form Tax :
Sections 10(1), 10(2A0, 10(5), 10(10), 10(10A), 10(10AA), 10(10B), 10(10D), 10(11), 10(12),
10(13A), 10(14), 10(15), 10(34), 10(35), 10(36), 10(38).
UNIT 4 :
5. Heads of Income and Provisions Governing Computation of Income Under Different
Heads :
A. Salaries
B. Income from House Property
C. Profits and Gains of Business or Profession
D. Capital Gains (Capital Asset, Long-term Capital Assets, Short-term Capital Assets,
Long-term Capital Gains, Short-term Capital Gains, Basic Calculation of Capital Gains0
E. Income from Other Sources.
UNIT 5 :
6. Set Off and Carry Forward of Losses:
Inter-source set-off, Inter-head set-off, Carry Forward Provisions under Sections 71B, 72, 73,
74, 74A(3).
7. Deductions from Gross total Income:

Sections 80C, 80CCC, 80CCB, 80CCE, 80CCF, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80U.
8. Computation of Total Income and tax liability of individuals and firm :
UNIT 6 :
9. Submission of Return and Procedure for Assessment :
Compulsory filing of return, Due date of furnishing return, Return of Loss, Belated Return,
Revised Return, Defective Return, Summary Assessment, Scrutiny Assessment, Best
Judgment Assessment, PAN (Basic Concept).
10. Tax Deduced At Source :

Basic Concept of TDS and TAN.
11. Advance Payment of Tax :

Advance Tax Liability, Due Date and Installment of Advance Tax Payable by Individual
Assessee, Simple Problems.
PART-II : INDIRECT TAX (30 Marks)
UNIT 7 :
12. West Bengal VAT :
Salient Features of VAT, Advantages and Disadvantages of VAT, Definition of Business,
Casual Dealer, Dealer, Goods, Input Tax, Input Tax Credit, Output Tax, Purchase,
Purchase Price, Sales, Sales Price, Turnover of Purchase, Turnover of Sales, Registration of
Dealers, Determination of VAT Liability, Simple Problems.
UNIT 8 :
13. Central Sales Tax :
Basic Features, Objectives, Definition of Business, Dealer, Sale, Sale Price, Turnover,
Persons Liable to Pay Central Sales Tax, Incidence of Central Sales Tax, Registration of
Dealers, and Sales Exempt form Central Sales Tax, Determination of Central Sales Tax
Liability, Simple Problems.
14. Service Tax :

Basic Concept only.
15. Central Excise :

Basic Concept only.
1. Singhania, V. K. and Singhania, M., Students Guide to Income Tax including Service
Tax/Vat, Taxmann.
2. Ahuja, G. and Gupta, R., Systematic Approach to Income Tax Service Tax & VAT,
Bharat Law.
3. Manoharan, T. N. and Hari, G. R., Student's Handbook on Income Tax, VAT & Service
Tax, Snowwhite.
4. Datey, V. S., Indirect Taxes Law and Practice, Taxmann.
5. Bangar, Y. and Bangar, V., Students guide to Indirect Taxes, Aadhya Prakashan.
6. Sengupta, C. H., Law and Practice of Direct and Indirect Taxes, Day Book Concern.
7. Roy, S. K., Principles and Practice of Direct and Indirect taxes, ABS Publishing House.
8. Bhadra & Satpati, Kar Ainer Ruprekha, Dishari Prakashani.
PART II HONOURS
MARKETING
DETAILED SYLLABUS
PAPER 2.3h : ADVERTISING AND SALES PROMOTION (ASPA)

FULL MARKS - 100
Unit 1. Communication Process : Importance of communication, Steps involved in the

Process of Communication, Word- of- Mouth. (L-6, M-8)
Unit 2. Advertising and Communication Mix : Advertising Definition, Importance,

Functions of Advertising Types of Advertising, Communication Mix Advertising, Sales
Promotion, Personal Selling, Direct Marketing, Public Relations and Publicity.
(L-14, M-12)
Unit 3. Developing Effective Advertising : Advertising Planning Process Target Audience

Analysis , Setting Advertising Objectives, sales versus Communication approach, AIDA
and DAGMAR approach, Message strategies Advertising structure, appeal, source,
Creative strategy -- Copy Writing, Headline, Illustration, Copy Types.
(L-16, M-24)
Unit 4. Advertising Media : Different Types of Media Print, Electronic and Outdoor,
Media Planning and Scheduling, reach, frequency and impact. (L-10, M-16)
Unit 5. Campaign Execution : . Advertising Budget methods of determining Advertising

Budget, factors influencing budget, Advertising Agency Agency Structure, Role and
Functions, Relationships with Clients.
(L-8, M- 10)
Unit 6 : Impact of Advertising : Measuring Advertising Effectiveness, Pretesting, Post

testing and Concurrent testing, Legal and Ethical Aspects of Advertising.
(L-12, M-10)
Unit 7 : Sales Promotion : Meaning, Nature and Functions, Types of Sales Promotion
Trade, Consumer and Salesforce Promotion, Techniques of Consumer promotions,
Limitation of Sales Promotion.
(L-14, M-20)
Suggested Readings
Batra and Myers, Advertising Management, Prentice Hall
Belch and Belch, Advertising and Promotion, TMH
Kayni and Batra, Advertising & Sales Promotion, Excel Books
Sengupta, Brand Positioning Strategies for Competitive Advantage, TMH
Rossiter and Percy, Advertising and Promotion Management, MacGraw-Hill.
PAPER 2.4h : COSTING & TAXATION

FULL MARKS - 100
Group A : Costing 50 Marks
Unit 1
Introduction : Definition of Costing, Cost Accounting and Management Accounting,
Objectives of Cost Accounting; Importance of Cost Accounting to Business Concern,
Relationship between Cost Accounting, Financial Accounting, Management Accounting
and Financial Management; Advantages of a Cost Accounting System, Installing a Cost
Accounting System, Essentials of a good Cost Accounting System.
Cost Concepts, Terms and Classification of Costs : Cost, Cost Object, Cost Units and Cost
Centres, Types of Costs, Classification of Costs, Cost Sheet, Total Costs and Unit Costs,
Costing Methods and Techniques (introduction only).
(8 Classes / 10 marks)
Unit 2
Material Costs
(a) Purchase of materials: Purchasing needs and organization, Purchase procedure,
documentation, material costs (direct and indirect).
(b) Storage of materials: Need for storage, location and types, functions of a
storekeeper, requisition, receipt, issue and transfer of materials, storage record,
accounting for materials cost.
(c) Materials control: Organization; Tools; Just-in-time purchase; various stock levels,
Economic Ordering Quantity and ABC Analysis; Periodic Inventory, Perpetual
Inventory, Physical Verification; Discrepancies in stock and their treatment.
(d) Methods of Pricing Material Issues.
Various method of pricing materials issues; Advantages and disadvantages of each
method; Comparative analysis; Stock Valuation for Balance Sheet.
Treatment of Normal and Abnormal Loss of Materials; Accounting and Control of Waste,
Scrap, Spoilage and Defectives. (15 Classes / 10 Marks)
Unit 3
Employee Cost : Introduction, Recording labour cost : Attendance and payroll
procedures (Time-keeping, Time-Booking, Payment of wages, Overview of statutory
requirements), Idle time (causes and treatment in Cost Accounting), Overtime (its effect
and treatment in Cost Accounting), Labour turnover Causes and Methods of
Calculating labour turnover; cost of labour turnover.
Incentive Systems Only Halsey and Rowan. (15 Classes / 10 marks)
Unit 4
Overhead
(a) Introduction: Definition, Classification of Overhead Element-wise, Functional and
Behavioural; Need for classifying overhead into fixed and variable; various types of
overheads.
(b) Manufacturing Overheads: Allocation and apportionment of overhead; Absorption of
Overhead; various methods and their application; Treatment of under-absorption/Over-
absorption of overheads, Basic concepts of different Capacities.
(10 Classes / 10 Marks)
Unit 5
Batch & Contract Costing Problems on Batch Costing, Progress Payments, Retention
Money, Escalation Clause, Contract Accounts, Accounting for Materials, Accounting for
Plant used in a Contract, Contract Profit and Balance Sheet Entries.
Suggested Readings
R.Anthony, Management Accounting, Taraporewala.
Group B : Taxation - 50 Marks
Unit 1
(a) Basic Concepts and Definitions under IT Act : Assessee, Previous Year, Assessment
Year, Sources of Income, Heads of Income, Gross Total Income, Total Income, Tax
Evasion, Tax Avoidance, Tax Planning.
(b) Residential Status and Incidence of Tax : Residential Status of Individual only.
Unit 2
Heads of Income and Provision Governing Heads of Income : Salaries, Income from
House Property. (14 Classes / 10 Marks)
Unit 3
Heads of Income and Provisions Governing Heads of Income :
(a) Profits and Gains from Business and Profession (Individual only) Special Emphasis
on sec. 32, 35, 35D, 36, 37, 40A(3), 43B.
(b) Capital Gains Meaning and Types of Capital Assets, Basic Concept of Transfer,
cost of Acquisition, Cost of Improvement and Indexation, Computation of STCG
and LTCG, exemptions u/s 54 and 54F, taxability of STCG and LTCG.
Unit 4
Deductions from Gross Total Income :
Basic Concepts, Deductions u/s 80C, 80CCC, 80D, 80DD, 80DDB, 80E, 80G.
Unit 5
Central Sales Tax, 1956 : Definitions, Incidence and levy of tax, exemption and exclusion,
determination of turnover and tax payable, registration of dealer, forms under CST.
Unit 6
WB VAT ACT, 2003 : Basic Concepts, features, advantages and disadvantages of VAT.
RATE OF TAX, Definitions, input tax, output tax, input tax credit, incidence and levy of tax,
determination of tax payable, registration of dealers.
Suggested Readings
1. Singhania, V. K. and Singhania, M., Students Guide to Income Tax including Service
Tax/Vat, Taxmann.
2. Ahuja, G. and Gupta, R., Systematic Approach to Income Tax Service Tax & VAT,
Bharat Law.
3. Manoharan, T. N. and Hari, G. R., Student's Handbook on Income Tax, VAT & Service
Tax, Snowwhite.
4. Datey, V. S., Indirect Taxes Law and Practice, Taxmann.
5. Bangar, Y. and Bangar, V., Students guide to Indirect Taxes, Aadhya Prakashan.
6. Sengupta, C. H., Law and Practice of Direct and Indirect Taxes, Day Book Concern.
7. Roy, S. K., Principles and Practice of Direct and Indirect taxes, ABS Publishing House.
8. Bhadra & Satpati, Kar Ainer Ruprekha, Dishari Prakashani.
INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS

Paper 2.1 Cg
PLEASE FOLLOW THE EXISTING SYLLABUS FOR THE SAME IN CASE OF PART- I FOR ALL THE
STREAMS SINCE THE PREVIOUS ACADEMIC SESSION.
DETAILED SYLLABUS
B.COM PART II (HONS. & GENL.)
INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS
& E-COMMERCE
Paper 2.1 Cg
Objective : To develop an overall understanding on Information Technology and its applications in business and
commerce, suitable for commerce students of under-graduate level.
MODULE I (THEORY): Marks: 40
Unit 1. Information Technology and Business An Overview
[3 lectures/ 4 marks]
Definition of Information Technology, Features of IT, Components of IT, and Concepts
of data, information and computer based information system, Impact of information
technology on business and social fabric.
Types of Information System - Transaction Processing System (TPS), Management
Information System (MIS), Decision Support System (DSS), Knowledge Management
System (KMS) - and their implementation at managerial levels (operational, tactical
and strategic).
Unit 2. Number System and Representation of Data in Computing System.
(a) Data representation bits, bytes, KB, MB, GB, TB.
(b) Concept of Number systems [Positional - Decimal, Binary, Octal and Hexadecimal].
(c) Binary arithmetic [addition, subtraction using 1s & 2s complement method,
Multiplication.
(d) Computer Codes BCD, EBCDIC, ASCII, GRAY.
(e) Logic Gates (AND, OR, NOT, NAND, NOR) (basic idea only).
Unit 3. Fundamentals of Computer [7 lectures/ 8 marks]
Classification of computers, generation of computers, block diagram of digital
computer system, basics of computer hardware components micro-processor,
registers, CPU, I/O devices, storage devices. Translator Assembler, Compiler and
Interpreter, Relationship between hardware and software.
Computer Memory Hierarchy primary, secondary and others.
Basic concept of software. Types of software: System software Operating systems
[characteristics & functions, uses of GUI based O.S.], Application/ Utilities/ General
purpose software. Language levels.
Unit 4. Data organization and Data Base Management System
(a) Data organization: Character, field, record, file and database. Types of Data
Processing Systems [Serial, Batch, Real-time, Online, Centralized, Distributed], File
Organizations [Sequential, Direct, Indexed-Sequential, Relative], Traditional file
organization Vs. Database File organization.
(b) Data Base Management System: Concept of Data Base Management System,
Important terms of Database [including Entity, Attribute, Primary Key, Foreign Key,
Candidate Key, Referential integrity, Table, Views, Data Dictionary]. Types of
database [hierarchical, network and relational], Concept of Query and Reports.
Unit 5. Data Communication and Computer Network
[9 Lectures/ 8 marks]
Data Communication : Concept, Communication media & channels- Cable Media
[twisted-pair wire, coaxial cable (baseband, broadband), optic-fiber], Broadcast
media[Wireless/Satellite transmission, microwave transmission], WAP, Mobile
communication.
Transmission Modes [Simplex, Half-Duplex, Full Duplex, Serial, Parallel, Synchronous,
Asynchronous],
Network components Repeater, Bridge, Switch, Router, Gateway
Computer Networks: Network concept, Types: LAN, WAN, MAN, VAN, SAN,
Various Topologies: Bus, Star, Ring, Mesh, Tree. Models : Client Server, Peer-to-peer.
Unit 6. Introduction to Internet [4 lectures/ 4 marks]
(a) Concepts of Internet, Intranet and Extranet, IP Address (IPv4, IPv6), URL, DNS, www.
(b) Internet Protocols - TCP/IP, UDP, FTP, TELNET,(brief ideas only).
(c) Language - HTML, DHTML AND XML. (concepts only).
(d) Email, Creation of email ID, sending and receiving of group mails, surfing of net,
search engines, saving and printing of emails.
Unit 7. Security Issues [2 lectures/ 2 marks]
Network security need , Security threats - Virus, Trojan, Hacking, Spam.
Security Measures - Firewall, Antivirus software.
MODULE II (E-COMMERCE) - MARKS: 20

Unit 1. Overview of e-commerce [4 lectures/ 4 marks]
Meaning. Importance in the context of todays business. Advantages of e-commerce (as
compared with traditional system of commerce). E-commerce and e-business. Internet
and its relation to e-business. Mobile Commerce-Basic Idea.
Unit 2. E-commerce - models [8 lectures/ 8 marks]
Business to Consumer (B to C) model Basic idea, major activities, major challenges.
Models of B to C [portals, e-tailer, content provider, transaction broker] Business to
Business (B to B) model Basic idea, major activities, types of B to B market [independent,
buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models
Business to Government (B to G), Consumer to Consumer (C to C), Consumer to Business
(C to B).
Unit 3. E-Payments [8 lectures/ 8 marks]
Types of E-Payment Payment card [credit card and debit card], Electronic or digital
cash, Electronic or digital wallet. Stored value card [smart card], Basic idea of online
banking, NEFT, RTGS, IFSC, core banking solution or CBS, Security issues relating to e-
payment, Digital Signature, Concept of Data Encryption & Decryption, Symmetric and
Asymmetric Encryption, Digital Envelope, CIBIL.
MODULE III (PRACTICAL) - MARKS: 40

Unit 1: Introduction to GUI based operating system DOS/WINDOWS/LINUX
[5 Classes/ 5 marks]
Unit 2: Word Processing [6 Classes/ 5 marks]
Unit 3: Electronic Spreadsheet [7 Classes/ 8 marks]
Unit 4: Data Base Management System [8 Classes/8 Marks]
Unit 5 : PowerPoint Presentation [4 Classes /4 Marks]
Unit 6: Computerized Accounting [10 Classes/ 10 Marks]
Suggested Readings:
Turban, Rainer and Potter, Introduction to Information Technology, Wiley
ITLESL, Introduction to Information Technology, Pearson
Sinha & Sinha, Fundamentals of Computers, BPB Publication
Ramesh Behl, Information Technology for Management, TMH
Introduction to Information Technology: Rajaraman, PHI
Fundamentals of Computers: P. Mohan, Himalaya
Information Technology: Dennis P. Curtin, McGraw Hill International
E-Commerce From vision to fulfillment, E.M.Awad, PHI
E-Commerce, E-Business: C.S.Rayudu , Himalaya
Fundamentals of Computers: Atul Kahate, Tata McGraw Hill
Fundamentals of Computers: V. Srinivas, Kalyani
Microsoft Office Word 2003 step by step: Online Training Solutions Inc PHI
Microsoft Office Excel 2003 step by step: Frye, PHI
Microsoft Office Access 2003 step by step: Online Training Solutions Inc, PHI
Microsoft Office Power Point 2003 step by step:Online Training Solutions Inc, PHI
Implementing Tally, K K Nadhani, BPB Publications
Fundamentals of Information Technology & Its Application in Business, P.Dhar, ABS Publishing
House.
Principles of e-commerce, Bhadra, Satpati & Dhar, Dishari Prakashani.
(PROPOSED MARKS DISTRIBUTION)

INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS & E-COMMERCE
Paper 2.1 Cg
MODULE I (THEORY): Marks: 40
Short Questions : 8 out of 12 Questions (2 X 8) 16

Short Essay Type Questions : 2 out of 3 Questions (2 X 6) 12
Essay Type Questions : 1 out 2 Questions (1 X 12)12
40
MODULE II (E-COMMERCE) - MARKS: 20
Short Questions : 2 out of 4 Questions (2 X 2) 04

Short Essay Type Questions : 1 out of 2 Questions (1 X 6) 06
Essay Type Questions : 1 out 2 Questions (1 X 10)10
20
MODULE III (PRACTICAL) - MARKS: 40

(Internal Assessment)
* WORK BOOK : Hard-copy documentation (containing Steps performed and Outputs/
Result to the given problems in College lab) of 6 Practical Problems (one from each
Unit).
Unit I II III IV V VI Total
Attendance 1 1 1 1 1 1 6
Evaluation 4 4 7 7 3 9 34
(Work Book)
Total Marks 5 5 8 8 4 10 40
DETAILED SYLLABUS
2.2cg Business Regulatory Framework
Module I : 50 Marks
Unit-1: The Indian contract Act, 1872. (Classes 14 / Marks 15)

1.1. Introduction :
Essential Elements of a valid contract, classification of contracts.
1.2. Offer & Acceptance :
Meaning, rules relating to valid offer & acceptance; communication of offer &
acceptance; revocation of offer & acceptance.
1.3. Consideration :
Definition, Essential elements, Types of Consideration, no consideration, no contract &
its exceptions.
1.4. Capacity of Parties :
Competency to contract, minor, persons of unsound mind; persons disqualified by other
laws.
1.5. Consent :
Definition of Consent & Free Consent, Coercion; undue influence; fraud;
misrepresentation, mistake.
1.6. Void & Voidable Agreements :
Definitions, distinction between void & illegal agreement, wagering agreement.
1.7. Discharge of Contracts :
Meaning, methods or termination of discharge of contract.
1.8. Special Contracts :
Definition only Contingent Contract, Quasi-contract, contract of Indemnity, contract of
guarantee, bailment, pledge.
Unit-2 : The Sale of Goods Act, 1930 (Classes 10 / Marks 8)

2.1. Introduction :
Definition, Goods and their Classification, Sales & Agreement to Sell; Essential Elements of
Contract of Sale.
2.2. Conditions & Warranties :
Distinction between Condition & Warranty; implied conditions & warranties.
2.3. Doctrine of Caveat Emptor & Its Exceptions :
2.4. Transfer of Ownership:
Passing of Property from the Seller to the Buyer.
2.5. Transfer of Title by Non-owners :
Unpaid Seller & His Rights.
Unit-3 : Indian Partnership Act, 1932 (Classes 10 / Marks 8)

3.1. Partnership
Meaning Partner; firm & firm name; essential elements; true test of partnership.
3.2. Types of Partners
Partnership distinguished from co-ownership, company, club, partnership by estoppel or
holding out, limited partnership.
3.3. Registration of Partnership Firm
Consequences of non-registration.
3.4. Minors Position in Partnership
3.5. Rights & Duties of the Partner

Relation of partners with third parties, implied authority of a partner; restrictions on the
implied authority of a Partner.
3.6. Dissolution of Firms
Meaning & grounds of dissolution.
3.7. Limited Liability Partnership Act 2008
Salient features, nature, difference between LLP, Partnership and Company.
UNIT 4 : The Negotiable Instruments Act, 1881 (Classes 8 / Marks 8)

4.1. Negotiable Instruments :
Definition, features, Promissory Note, Bills of Exchange & Cheque, Types of Cheques
modes of Crossing Cheques, inchoate stamped instrument, accommodation bill,
fictitious bill.
4.2. Endorsement :
Types of Endorsement.
4.3. Holder & Holder in Due Course :
Rights of Holder in Due Course
4.4. Dishonour of Negotiable Instruments :
Modes of Dishonour, Consequences, notice of dishonour, Noting, Protest.
UNIT 5 : consumer Protection Act, 1986 (Classes 6 / Marks 6)

5.1. Introduction :
Objectives of the Act, definitions of complaint, consumer; consumer Dispute, Goods,
Services, etc.
5.2. Objectives of Central Council :
5.3. Consumer Dispute Redressal Agencies :
Composition & Jurisdiction of District Forum, State Commission & National Commission.
5.4. Manner of Lodging a Complaint :
Procedure of complaint, findings of district forum, appeal.
UNIT 6 : Introduction to Information Technology Act, 2000 (Classes 2 / Marks 5)

Definition, Digital Signature, Dispatch of Electronic Records, Digital Signature Certificate.
Module II : 50 Marks
Indian Company Law
UNIT I : Introduction (Classes 6 / Marks 10)

Definitions, features & types of companies, Private company & Public company
differences, conversion of private company into public company & vice versa.
UNIT 2 (Classes 10 / Marks 10)

Memorandum of Association & Articles of Association, distinction, alteration of
memorandum & Articles of Association, Doctrine of Ultra Vires & Indoor Management,
Prospectus form & content statutory requirements of a prospectus, additional
disclosures in prospectus, statement in lieu of prospectus statement by experts, shelf
prospectus, red-herring prospectus, abridged prospectus, misstatement in prospectus &
its consequences, minimum subscription, Dematerialised shares.

Formation of company; essential steps, procedure for registration & incorporation,
certificate of incorporation & commencement of business, promoters legal status,
duties, liabilities & remuneration, allotment of shares.

Share capital equity & preference shares, stock, sweat shares, ESOP (Employees Stock
Option Scheme), rights issue, share certificate & share warrants distinction, bonus
shares, transfer & transmission of shares, buy back of shares, debenture classification.
UNIT 5 : Board Management (Classes 14 / Marks 12)

Director qualification, disqualification, appointment, Legal Position, number of
directorship; removal, Resignation of Director, duties, liabilities, power of board of
directors, Managing director qualification, appointment, managerial remuneration,
company secretary : duties, qualification and position, company meeting quorum,
resolution, minutes, winding up modes, grounds for compulsory & voluntary winding up.
Suggested Readings
Kapoor. N.D., Business Law, Sultan Chand
Gulshan. S.S., Business Law, Excel Books
Kapoor. N.D., Corporate Law, Sultan Chand
Sen & Mitra, Commercial Law including Company Law, World Press.
Bhadra, Satpati & Mitra, Karbari Ainer Ruprekha (Bengali Version) Dishari
Vechalekar N.M., Business Law, Everest Publishing House.
Maheshwari & Maheshwari, Business Regulatory Framework , Himalaya Publishing House.
Allocation of Marks
Module I
Short Questions ( 5 X 2 marks ) 10

Short Essay-type Questions ( 3 X 8 marks ) 24
Essay Type Questions ( 1 X 16 marks ) 16
50
Module II
Short Questions ( 5 X 2 marks ) 10

Short Essay-type Questions ( 3 X 8 marks ) 24
Essay Type Questions ( 1 X 16 marks ) 16
50
DETAILED SYLLABUS
2.3 cg Business Mathematics and Statistics

[100 Marks]
Group A
Business Mathematics [50 Marks]
Unit 1: Variation:
Direct, Inverse and Joint Variation. Theorem on Joint Variation (No proof,
statement only). Application to simple examples on time and work, time and
distance & economics (expenditure of a hostel, consumption of coal etc.)
[5 marks/3 Lectures]
Unit 2: Laws of Indices:
Fundamental Laws of Indices for positive integers (No proof, statement only).
Statement of x0 = 1, and Simple applications. [5

marks/3 Lectures]
Unit 3: Logarithms:
Definition, base, index. General properties (No proof, statement only), common
logarithm (base e). Simple applications. [5
marks/3 Lectures]
Unit 4: Compound Interest and Annuities:
Formulae related to interest calculation and depreciation of machine. Types of

Annuities, concept of present value, valuation of loans and debentures,
problems related to sinking fund and bill discounting.
Unit 5: Permutations and Combinations:
Discussion on factorials. Permutations of n different things taken i) r at a time ii)

all at a time iii) things not all different. Combinations of n different things taken
i) r at a time ii) things not all different.
Restricted combinations, Basic Identities. [10 marks/6 Lectures]
Unit 6: Differential Calculus:

Definition and classification of functions (except trigonometrical functions),

polynomial functions, even & odd functions, bounded & monotonic functions.
Parametric form of a function, Composite functions, Laws of limits and idea of
continuity at a point (using algebraic functions only). Statement of Formulae of
derivatives of some elementary algebraic functions (No proof). Second order
derivative. Applications to the classical and simple applied problems on maxima
and minima. Derivative as a rate measurer. [15 marks/9
Lectures]
Group B
Business Statistics [50 Marks]
Unit 1: Introduction:
Definition, Importance, Scope and Limitations of Statistics. Collection,

classification and tabulation of data. Frequency distribution, Diagrammatic
representation of data.
Unit 2: Measures of Central Tendency:
Mean (A.M., G. M., H. M.), Median & Mode, their empirical relation. Their
advantages & disadvantages. Problems corresponding to tables.
Unit 3: Measures of Dispersion:
Range, Quartile Deviation, Mean Deviation and Standard Deviation. Coefficient

of Skewness (Karl Pearson Formula) and Coefficient of Kurtosis (Lepto Kurtic,
Platy Kurtic and Meso Kurtic).
Unit 4: Correlation and Regression:
Scatter Diagram, Simple Correlation, Rank Correlation and Linear Regression.

Unit 5: Index Numbers:

Construction of Price and Quantity Indices (due to Fisher). Time and Factor
Reversal Tests. Cost of Living Index. Consumer Price Index and its uses. [8
marks/5 Lectures]
Unit 6: Time series Analysis:
Components of Time series. Measurement of Trend by Moving Average Method

(3 & 4 year). Seasonal Variation. [7 marks/4 Lectures]
Unit 7: Interpolation:
Different types of errors. Problems of Polynomial Interpolation using Newtons

Forward & Backward Interpolation formula.
DETAILED SYLLABUS
2.4cg : ECONOMICS
FULL MARKS - 100
GROUP A : BUSINESS ECONOMICS (MARKS ALLOTTED : 60)
1. Basics of Demand and Supply

Scope of Economics, Demand Function and Supply function Determination of
Equilibrium price Law of Demand and its exceptions change and shift of the Demand
Curve Derivation of Market Demand Curve from Individual demand curves Elasticity
of Demand Point Price Elasticity, Income Elasticity and Cross-Price Elasticity of Demand
Measurement of Point Price Elasticity of Demand Importance of Point Price Elasticity
of Demand Importance of the concepts of Elasticities of demand Elasticity of supply (
basic concepts) concepts of Total Revenue, Average Revenue and Marginal Revenue
Relation between AR, MR and Price Elasticity of Demand.
(15 Lectures)
2. Theory of Consumer Behaviour
Indifference Curve Analysis Definition and Properties of an indifference curve Budget
Line Consumer Optimisation (Price Effect, Income Effect and substitution Effect)
Concepts of Normal, Inferior and giffen goods Derivation of Engel Curve from Income
Consumption Curve Derivation of Demand Curve from Price consumption Curve.
(10 Lectures)
3. Theory of Production
Short Run Production Function Law of Variable Proportions Total, Average and
Marginal Products of a variable factor Three Stages in the Production Process Long
Run Production Function Iso-quants and their properties, Ridge Lines and area of
Substitution Iso-cost lines choice of best input combination (output maximization and
cost minimization) Expansion Path - Laws of Returns to Scale (External economies and
Dis-economies of Scale).
4. Theory of cost of Production

Different concepts of Costs Money cost, Real cost, Opportunity Cost, Fixed Cost and
Variable Cost of Production Short Run costs Total Fixed costs, Total Production Short
Run Costs Total Fixed Costs, Total Variable Cost, Total Cost, Average Fixed Cost,
Average Variable Cost, Marginal Cost of Production Long Run Total, Average and
Marginal Costs and Derivation of Long Run Average Cost Curves from Short Run Average
Cost Curves.
5. Different Forms of Market and Optimisation of Firms & Industry

A. Perfect Competition
Characteristics of Perfect Competition Price Determination under Perfect Competition
Short Run and Long Run Equilibrium of a firm concepts of Shut Down and Break-even
Point Derivation of Short Run Supply Curve of a Firm.
B. Monopoly
Characteristics Price and Output Determination in Monopoly concept of Degree of
Monopoly Power Absence of Supply Curve in monopoly.
C. Monopolistic Competition
Characteristics, Short Run Equilibrium & Long Run Equilibrium of a Firm concept of Selling
cost in Monopolistic Competition.
D. Oligopoly : Characteristics, concept of Price and non-price competition.
6. Theory of Distribution
Marginal Productivity Theory of Distribution, Wage Determination under Perfect &
Imperfect Competition, Ricardian Theory and Modern Theory of Rent, Keynesian Liquidity
Preference Theory of Interest, Profits Gross and Net Profit Difference between Profit
and Other Factor Incomes.
GROUP - B : Indian Economic Problems (Marks Allotted : 40)
1. National Income Measurement in India Problems and solutions trends of national

Income and Per-capita Income in India during Plan Periods Sectoral Distribution of
National Income during the Plan Periods Problems of Poverty in India causes of
Poverty in India Measures taken to eradicate poverty.
2. Indian Agriculture : Role of Agriculture in Economic Development causes of Low

Productivity in Indian agriculture Globalisation and its impact on Indian Agriculture
Land Reforms and its scope Features of Green Revolution, Effects of Green Revolution,
Institutional and Non-institutional Sources of Credit in Agriculture.
3. Indian Industry : Role of Indian Industry in its economic development Trends of

Industrialisation in India during the plan period basic difference between Industrial
Policy of Pre & Post Liberalisation Period Economic Reforms and Indian Industry
sources of Industrial Finance (in brief) need for foreign capital Different forms of
foreign capital (concepts only).
4. Indian Five-Year Plans : Common Objectives of Indias Five-Year Plans Achievements

and Failures of Indias Five-year Plans.
5. GATT and World Trade Organisation : Characteristics of GATT and its effect on Indian
Economy Functions of WTO Its effect on Indian Economy functions of WTO its
effect on Indian Economy.
1. Samuelson & Nordhus, Economics.
2. Stonier & Hague, A Text Book of Economic Theory.
3. Banerjee & Majumder, Business Economics and Business Environment, ABS
Publishing House.
4. Ahuja, Modern Economics.
5. Joydev Sarkhel, Business economics & Business Environment.
6. Ratan Khasnabis & Ramen Roy, Business Economics and Indias Economic
Environment.
7. Dutta and Sundaram, Indian Economy.
8. Mishra & Puri, Indian Economy.
9. A.N. Agarwal, Indian Economy.
B.COM GENERAL (PART II)

Paper 2.3cg : Financial Accounting II (FACG II)
Module I : 50 Marks
Chapter I : Partnership Accounts II

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

private estate and private liabilities Garner Vs. Murray Piecemeal Distribution (Surplus
method only) Concept of Limited Liability Partnership (LLP). (14 Marks)
Chapter 2 : Branch Accounting

Concept of Branch; Different types of Branch, Synthetic Method preparation of Branch
Accounts Preparation of Branch Trading and Profit & Loss (at cost and at I.P.), normal
and abnormal losses, Analytical method preparation of Branch Stock, Adjustment etc.
A/c (at cost & at I.P.) normal & abnormal losses. (Excluding Foreign Branch,
Independent Branch, Wholesale Price). (12 Marks)
Chapter 3 : Hirer Purchase and Instalment Payment System

Meaning; difference with instalment payment system; recording of transaction in the
books of buyer allocation of interest complete repossession (Excluding H.P. Trading
A/c and Stock-Debtors A/c) (12 Marks)
Chapter 4 : Departmental Accounts

Concept, difference with Branch, Objectives of preparation of departmental accounts,
apportionment of common cost, preparation of departmental Trading and P/L Act,
Consolidated Trading and P/L A/c, (Excluding Interdepartmental Transfer at selling price)
(12 Marks)
Module II : 50 Marks
Chapter 1 : Company Introduction and Accounting for Shares & Debentures

Meaning of Company; Maintenance of Books of Accounts, statutory Books; Annual
Return.
Issue of Shares Issue, forfeiture, reissue, issue other than cash consideration and issue
to the promoters; pro-rata issue of shares.
Issue of Debentures.
Right & Bonus share Rules, Accounting.
Alteration of Share Capital; Conversion of fully paid into stock; Equity Shares with
different rights.
Underwriting of Shares & Debentures; Rules; Determination of Underwriters Liability with
marked and unmarked forms only. (20 Marks)
Chapter 2 : Buy Back and Redemption of Preference Shares

Buy Back of Scenario meaning and accounting (simple type only).
Redemption of Preference Shares Rules and Accounting (with and without Bonus
Shares)
(Excluding preparation of Balance Sheet). (10 Marks)
Chapter 3 : Investment Accounts

Maintenance of Investment Ledger; Preparation of Investment Accounts (transaction
with brokerage, cum & ex-interest), valuation of Investment under FIFO and average
method; Investment Account for Shares (with Right Shares and Bonus Shares).
(10 Marks)
Chapter 4 : Redemption of Debentures
Redemption of Debenture- important provisions, Accounting for Redemption; by
conversion, by lot, by purchase in the open market (cum & ex-interest),
(Elementary level only) (10 Marks)
Suggested Readings

House Pvt. Ltd.
Amitava Basu, Financial Accounting & Corporate Accounting, Tee Dee Publication.
Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw Hill.
B.COM GENERAL (PART II)

Paper 2.4g : Elements of Taxation
Group A : Direct Tax 70 Marks
UNIT I : (15 Marks / 10 Classes)

Basic concepts and definitions : Indian Tax Structure (Direct & Indirect), person, assessee,
previous year, assessment year, sources of income, heads of income, gross total income,
total income, tax evasion, tax avoidance, tax planning, exempted income, tax relief &
rebate.
Residential status and tax liability of individuals.
Agricultural income : Definition, agricultural and non-agricultural income (basic
concepts).
Exempted Incomes (Except sections 10A, 10AA, 10B, 10BA).
UNIT II : (20 Marks / 15 Classes)

Income from Salary and House Property.
UNIT III : (15 Marks / 10 Classes)

Basic Concepts and simple problems of profits and gains of Business and Profession
(section 32, 35, 40A(2), 40A(3), 43B only). Meaning of capital asset, simple computation
of short term and long term capital gains (excluding section 54s). Income from other
sources excluding deemed dividend.
UNIT IV : (10 Marks / 8 Classes)

Idea of Gross Total Income and Total Income of an individual after deduction from Gross
Total Income u/s 80C, 80CCC, 80CCD, 80CCE, 80CCF, 80D, 80DD, 80DDB, 80E, 80G,
80GGA, 80U.
Set off and carry forward of losses : Meaning, principles, elementary problems of inter-
source and inter-head set-off and carry forward and set-off of losses u/s 71, 71B, 72 & 73.
UNIT V : Tax Management (10 Marks / 8 Classes)

Submission of return of different types and procedure of assessment (only theory), PAN,
TAN, preliminary ideas of TDS, Advance Payment of tax (due dates only, no
computation), Refund of Tax.
Group B : Income Tax 30 Marks
UNIT I : Central Sales Tax Act, 1956 (10 Marks / 8 Classes)

Definitions, incidence and levy of tax, exemption, determination of turnover and tax
payable, registration of dealer.
UNIT II : West Bengal VAT Act, 2003 (10 Marks / 8 Classes)

Basic concepts, features, advantages and disadvantages of VAT, rate of tax, definitions,
input tax, output tax, input tax credit, incidence and levy of tax, determination of tax
payable registration of dealer.
UNIT III : Central Excise Act, 1944 and ideas of Service Tax
(10 Marks / 8 Classes)
Basic concepts and definitions only of Broker or commission agent, excisable goods,
manufacture, factory, purchase & sale, wholesale dealer, Central Excise Officer.
Elementary idea of service tax, Definitions only.
N.B. Question Pattern
a) Short Question : 14 Marks from Group A and 6 Marks from Group B. Like other
papers they will form part of long questions.
b) Maximum marks in a question should not exceed 10.
c) Questions should be set in such a way that all the units have to be covered along
with the specified marks.
References :
1. TAXMANN
2. TAX C.H. SENGUPTA for general students
3. TAX S.K. Roy for general students
4. TAX Singhania for general students
5. TAX Gupta & Ahuja for general students
6. TAX Bhadra & Satpati for general students.
DETAILED SYLLABUS
Paper 3.5h : FINANCIAL ACCOUNTING III

Full Marks : 100
MODULE-I : 50 MARKS
1 Business Acquisition and Conversion of Partnership 6
into Limited Company :
Profit/Loss prior to incorporation; Accounting for
Acquisition of business Conversion of Partnership
into Limited Company, with and without same set of
books Amalgamation firms, accounting in the
books of transferor and transferee firm.
2 Company Merger and Reconstruction :
Amalgamation, Absorption and Reconstruction 15
Meaning; relevant standard and meaning of
different terms, Accounting in the books of Transferor
Company, Accounting in the books of Transferee
(both for amalgamation in the nature of Merger and
of Purchase); inter-company transactions (including
inter-company share holding). 14
Inter reconstruction meaning, provisions and
Accounting, Surrender of Shares for redistribution;
preparation of Balance Sheet after reconstruction.
3 Valuation of Goodwill and Shares :
Valuation of Goodwill valuation using different
methods, i.e., Average Profit, Super Profit,
Capitalisation and Annuity.
Valuation of Shares Valuation using different 8 10
methods, intrinsic, Earnings, Dividend Yield, Earnings-
Price, Cum-div and Ex-div., Majority and Minority view
and Fair Value.
4 Holding Company :
Meaning of Holding Company & Subsidiary
Company; relevant standard; Consolidation of
Balance Sheets of Parent & Subsidiary (only one);
Minority Interest Basic principles and preparation of
CBS; CBS with loss balance of Subsidiary Treatment 15 15
for; Revaluation of Assets of Subsidiary; intra-group
Transactions, Holding of different securities,
Consideration of dividend paid or proposed by
Subsidiary in CPS; Bonus Shares issued or proposed to
be issued by Subsidiary (excluding shares acquired
on different dates by the Parent company, chain
and cross holding).
5 Liquidation of Companies :
Mode of Liquidation; Disposal of Assets; Order of

Payments of Liabilities; Statement of affairs and
Deficiency/Surplus Account; Receivers Receipts and 5
Payments Account; Liquidators Final Statement of
Account.
6 Accounts of Banking Companies : 12
Difference between balance sheet of banking and
non-banking company; prudential norms, Asset
structure of a commercial bank, Non-performing 8
assets (NPA).
50 58
MODULE-II : 50 MARKS
1 Introduction to Accounting Theory :
Concept of Accounting Theory; relation with
practice; GAAP, Capital capital maintenance 10 10
concepts, relation with income; Limitations of
Historical Cost Accounting; Introduction to Fair Value
Accounting.
2 Introduction to Financial Statements :

ature and Component of Financial Statement;
Meaning and Need for FSA, Traditional & Modern
approaches to FSA, Parties interested in FSA.
15 20
omparative Statement meaning, preparation,
uses, merits and demerits.

ommon-size Statement meaning, preparation,
uses, merits and demerits.

rend Analysis meaning, determination, uses,
merits and demerits.
3 Accounting Ratios for FSA :
Meaning, objective, classification of Accounting
Ratios, Advantages & Limitations, Preparation of
Financial Statement and State of Proprietors fund
from the given Ratios, Computation, Analysis and 10 12
Interpretation of important ratios for measuring
Liquidity, Solvency, Capital Structure, Profitability and
Managerial Effectiveness.
4 Funds Flow Statement :
Concept of fund, meaning, nature, various sources,
advantages & limitations of Fund Flow Statement 10
and its preparation.
5 Cash Flow Statement : 15
Meaning, objectives, difference with Fund Flow
Statement; activity classification and preparation 8
and presentation as per AS-3.
50 50
Suggested Readings
House Pvt. Ltd.
Publication.
Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata McGraw
Hill.
L.S.Porwal, Accounting Theory, Tata Mcgraw-Hill.
Gokul Sinha, Accounting Theory & Management Accounting.
B.Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
Frank Wood, Business Accounting Vol. II, Pearson.
V.K.Goyal, Corporate Accounting, Excel Books.
S.P.Jain, Advanced Accountancy, Kalyani Publication.
Publication.
Hanif & Mukherjee, Financial Accounting & Corporate Accounting, Tata
McGraw-Hill.
S. Kr. Paul, Accountancy (Vol. I & II), New Central Book Agency (P) Ltd.
Lev, Financial Statement Analysis a new approach, Prentice Hall.
Foster G., Financial Statement Analysis, Prentice Hall.
White, Sondhi & Fred, Analysis Use of Financial Statement, John & Wiley.
Bernstein & Wild, Financial Statement Analysis : Theory, Application &
Interpretation, McGraw Hill.
Ormiston, Understanding Financial Statements, Pearson.
Asish Kumar Bhattacharyya, Introduction to Financial Statement Analysis, Elsevier.
DETAILED SYLLABUS
Paper 3.6h : Auditing
Full Marks : 100
1. Introduction : Definition, Nature, Scope, Objectives, Principles and Techniques of
Auditing Advantages and Limitations of Auditing Relationship between Auditing and
Accounting, Auditing and Accounting Control Errors and Frauds in Accounting and
Role of the Auditor in detection and prevention of the same Different types of Audit :
Internal, Interim, Periodical, continuous, Statutory and Non-statutory Audit.
(12 Marks / 8 Lectures)
2. Audit Process : Preparation before commencement of a new Audit Audit
Memorandum Audit Programme Audit Working Papers (ownership and lien) Audit
evidences Audit File Audit Note Book Test Checking, Cut-off Checking and Auditing-
in-Depth. (7 Marks / 5 Lectures)
3. Internal Control and Internal Check : Meaning, Objectives and Elements of Internal
Control System Internal Control Questionnaire regarding Wage Payment, Sales,
Purchases and Stores Relation between Internal Control and Internal Check Auditors
Role regarding Internal Control and Internal Check Application of concepts of
Materiality and Audit Risk. (15 Marks / 8 Lectures)
4. Audit Procedure : Vouching : Meaning, Objectives, Importance, General Principles

and Procedure Valuation and Verification of Assets and Liabilities with special
reference to Plant and Machinery, Land & Building, Goodwill, Investment, Patent and
Copyright, Trade Receivables & Payables, Inventories, Loans, Contingent Liabilities and
Contingent Assets Auditors Role. (15 Marks / 10 Lectures)
5. Audit of Limited Companies : Qualification, Appointment, Remuneration, Removal,

Status, Rights, Duties and Liabilities of Company Auditor Audit of Profit & Loss Account
and Balance Sheet Audit of Branches and Holding Companies Audit of Divisible Profit
and Dividend with special reference to Depreciations, Reserve and Provisions (with
relevant Case Laws) Professional Ethics and Independence of Company Auditor.
6. Audit of Other Institutions : Audit of Banks, Insurance Companies (General and Life
Insurance), and Educational Institutions (with relevant Legislations, RBI and IRDA Norms).
7. Auditors Report : Definition, Contents and Classification (clean, qualified, disclaimer,

negative, piecemeal) True and Fair View (Concept and General Considerations)
Distinction between Auditors Report and Auditors Certificate.
8. Investigation : Meaning, Purpose and Distinction with Auditing Principles to be

followed in Investigation when (a) A Fraud is suspected, and (b) A running business is
proposed to be purchased. (8 Marks / 6 Lectures)
9. New Areas of Auditing : Cost Audit Tax Audit Management Audit Social Audit
Environment Audit Audit in Computerized Environment (EDP Audit) Performance
Audit, Propriety Audit Concepts of Indian Audit Standards Audit Committee.
References
1. Kamal Gupta ,Contemporary Auditing, Tata McGrawhill
2. Dr. B.K.Basu, An Insight into Auditing-a multidimensional approach, Basushree Book
Stall
3. B.N.Tandon, S. Sudharsaham, S.Sundharabahu, A Hand Book of Practical Auditing, S.
Chanda
4. P.L. Ganguly, Principles and Practice of Auditing, Dey Book Concern
5. S.K.Basu, Auditing Principles and Techniques, Pearson Education
6. Badal Kumar Maity, Nerekha tattyao O Prayago, Oriental Book Company
7. Dr. J.L.Kundu, Nerekha sastra, ABS Publishing House
8. Jayanta Ghosh, Auditing,Elegant Publication
9. Aruna Jha, Auditing, Taxmanns
10. R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House
DETAILED SYLLABUS
Paper 3.7h : FINANCIAL MANAGEMENT
Unit 1 : Introduction (10 Marks / 8 Lectures)
Definition and Scope of Financial Management
Important functions of Financial Management
Objectives of a firm : Profit maximization vs. value maximization
Time Value of Money : Compounding and Discounting techniques Concepts of
Annuity and Perpetuity.
Risk-return relationship.
Unit 2 : Sources of Finance and Cost of Capital (15 Marks / 10 Lectures)

Different sources of finance : Long term and Short term sources
Cost of Capital : concept, relevance of cost of capital, specific costs methods
of calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of
Preference Capital; and Weighted Average Cost, rationale of after-tax-
weighted-average cost of capital, marginal cost of capital.
Unit 3 : Leverage and Capital Structure Theories (15 Marks / 10 Lectures)

Concept, types and significance of leverage, Concept of Business Risk and
Financial Risk Derivation of Operating and Financial Leverage and Combined
Leverage, EBIT-EPS analysis Indifference Point.
Meaning and Importance of Capital Structure, Factors influencing Capital
Structure, Linkage between Cost of Capital and Capital Structure, Designing
Optimum Capital Structure, Various Capital Structure Theories (NI, NOI and MM
approach).
Unit 4 : Working Capital Management (15 Marks / 10 Lectures)

Concept of Working Capital; Types of Working Capital, Determinants of Working
Capital, Meaning of Working Capital Management.
Estimation of Working Capital Needs; Operating or Working Capital Cycle.
Various sources of finance to meet the working capital requirements.
Management of Cash, Receivables, Inventory (Basic Concept).
Unit 5 : Capital Expenditure Decisions (20 Marks / 12 Lectures)

Meaning, Objectives & Importance, Techniques of Decision Making; Non-
discounted and Discounted Cash Flow Approaches Payback Period Method,
Accounting Rate of Return, Net Present Value, Profitability Index, Internal Rate of
Return, Discounted Payback Period, Ranking of Competing Projects, Capital
Rationing (elementary level).
Unit 6 : Dividend Decisions (15 Marks / 8 Lectures)

Meaning and Significance; Determinants of Dividend Policies.
Some dividend policies and formulating a dividend policy.
Dividend theories; Walters Model, Gordons Model, Modigliani and Miller Theory.
Unit 7 : Financial Control (10 Marks / 6 Lectures)

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

and Limitations of Financial Control System.
1. M.Y. Khan & P.K. Jain, Financial Management, TMH.
2. Van Horne, Financial Management & Policy, Pearson.
3. Van Horne, Fundamentals of Financial Management, PHI.
4. B. Banerjee, Financial Policy & Management Accounting, PHI.
5. P. Chandra, Financial Management, TMH.
DETAILED SYLLABUS
Paper 3.8 H : Advanced Mathematics & Statistics and Project Work (AMSPA)
[50 + 50 = 100 Marks]
Module I : Advanced Mathematics [20 marks]
Unit 1 : Applications of Derivative [ 5 marks / 8 lectures]

Commercial problems related to Maximum and Minimum values; Cost minimization, profit
maximization. Cost Function; Demand Function; Profit function; applied problems on Average
Cost (AC), Average Variable Cost (AVC), Marginal Cost (MC), Marginal Revenue (MR), Monopoly
price.
Unit 2 : Integral Calculus [ 7 marks / 10 lectures]
Indefinite integration as the inverse process of differentiation-Illustrations with integrals of
simple algebraic functions, Integration by substitution and by use of partial fractions. Definite
integral. Finding areas in simple cases (considering algebraic curves only).
Unit 3 : Determinants & Matrices [ 8 marks / 14 lectures]
Properties of Determinants-Calculation of Values of Determinants up to third order, Definition
of Matrix, Algebra of Matrices (only square matrices of order 2 & 3). Singular, non-singular and
orthogonal matrices Adjoint and Inverse of a non-singular matrix, Solution of a system of Linear
Equations by Crammers Rule and Matrix inversion method (for 2 & 3 variables).
Module II : Advanced Statistics [30 marks]

Unit 1 : Set Theory [ 6 marks / 6 lectures]
Definition of Set and its presentation. Different types of Sets- Null Sets, Finite & Infinite Sets,
Subsets, Universal Set, Power Set etc. Set Operations- Laws of Algebra of Sets, Venn diagram
Unit 2 : Probability Theory & Probability Distribution [10 marks / 10 Lectures]
Basic concept, Classical definition of probability, Total and Compound Probability, Conditional
Probability, Independent and dependent events, Solution of problems with help of classical
definition; Random (or stochastic) variable, Mathematical expectations(concept only), Mean and
Variance of the distribution, Binomial, Poisson and Normal Distribution (p.mf./p.d.f. and their
simple applications)
Unit 3 : Elements of Sampling Theory [ 8 marks /6 lectures]
Meaning and objects of sampling, Population and sample, Simple Random Sampling (SRSWR &
SRSWOR), Drawing of samples of size 2 & 3 (SRSWR & SRSWOR). Standard error (S. E.) of sample
mean and sample proportion (p).
Unit 4 : Hypothesis Testing [ 6 marks / 6 lectures]
Degrees of freedom, t-test, X2 test.
MODULE II (Project Work)

(50 Marks)
1. Project Formulation.
1.1 Project: Definition, Identification, Classification.
1.2 Preparation of Project Plan : Different Stages Research purpose, Problem
definition, Objectives, Methodology, Hypotheses development, Data collection,
Analysis and reporting of the findings.
2. Research Methodology
2.1 Data Sources : Secondary data -- Survey of Literature: Books, Journals, Newspapers,
Internet etc. Primary data, Method of data collection,
Instrument for data collection, Preparing a questionnaire, Pilot survey
2.2 Sample design : Population, Sample size, Sampling method
3. Analysis and Evaluation.

3.1 Data Analysis: Chi-Square Test, T-Test, Correlation, Regression.
3.2 Decision Making: Findings and Conclusion.
4. Topics of Project: The topics shall be on any current issue, related to the curriculum in
the following areas:
4.1 Recent developments in Indian Economy;
4.2 Financial Markets and Institutions;
4.3 Markets and Globalization;
4.4 Market analysis Market share, Market potential, Demand forecasting
4.5 Consumer Behaviour
4.6 Advertising and other promotions
Note: Project Work should be comprised of Project Report that must be written in
English Language (50% of total marks) and Viva-voce Examination (50% of total marks).
The report should be written in a minimum of 4000 to 5000 words under the
supervision of Departmental Teachers and the Viva-voce Examination should be taken
by the External Examiners.
Reference Books:
1. Kulkarni, M.V., Research Methodology, Everest Publishing House

2. Kothari, C.R., Research Methodology Methods & Techniques, New Age Intl.
2. Cooper,D R., Schindler P. S., Business Research Methods, Tata McGraw Hill.
4. Beri, G.C., Research Methodology, Tata McGraw Hill .
5. Saha, N, Performance Audit: A Case Study of Indian Metro Railway, Lap Lambert
Publishing House, Germany.
PART III Hons. in Marketing
PAPER 3.5h : RURAL AND INTERNATIONAL MARKETING (RIMA)

FULL MARKS - 100
MODULE I (RURAL MARKETING)
UNIT 1 : Introduction to Rural Marketing : Concept, scope and importance, rural vs. urban
marketing ; Current trends in Rural Markets in India. (10 marks/ 8hrs)
UNIT 2 :Rural Consumer: Characteristics, Attitude and Behaviour, Buying patterns and
factors influencing rural consumer. (12marks/ 12hrs)
UNIT 3 : Marketing of Agricultural Products: Types of products seeds, fertilizers, agro

chemicals and their markets, Role of Government and other Organizations in Marketing
Agricultural Products, (14 marks/ 10 hrs)
UNIT 4 : Co-operative Marketing, Types of Co-operative marketing, Structure of co-

operations, Problems of Rural Marketing and Agricultural Marketing,.
(14marks/10hrs)
MODULE II (INTERNATIONAL MARKETING)
UNIT 1 : Introduction: definition of international marketing, domestic vs. international

marketing, process of internationalization, EPRG framework
(12marks/ 8 hrs)
UNIT 2 : Environment of international marketing: Economic -cultural culture and its

characteristics, influence of culture on consumption decisions, political and legal
environment.
(12 marks/ 8hrs)
UNIT 3 : International Marketing Strategies: international product life cycle, branding,

Promotion strategies, standardization versus adaptation, Distribution : methods of entry
into foreign markets, foreign market channels, International pricing methods : transfer
pricing, dumping, countertrade, factors affecting pricing
(16 marks/ 14 hrs)
UNIT 5 : Foreign trade and documentation: process of importing and exporting;

Documentation: certificate of origin, bill of lading, letter of credit,
(10 marks/ 10 hrs)
Readings:
1. J,Paul & R,Kapoor, International Marketing, TMH.

2. Vasudeva: International Marketing: Excel Books.
3. Cherulinam: International Marketing: Himalaya.
4. Mathur, U.C., Rural Marketing, Excel Books.
5. Mamoria, Agricultural Marketing, Himalaya Publishing House.
6. Rajagopal, Management of Rural Business, Wheeler.
PAPER 3.6h : CONSUMER BEHAVIOUR AND MARKETING OF

SERVICES (CBSA)
FULL MARKS - 100
MODULE I (CONSUMER BEHAVIOUR)
Unit 1 : Introduction : Concept of Consumer Behaviour, model of consumer decision-

making -- input, process, output.
(10marks/8hrs)
Unit 2 : Consumer decision making process : steps in the process need identification,
information search, evaluation of alternatives, purchase decision, post-purchase
behaviour.
(12 marks/8hrs)
Unit 3 : Determinants of buying behaviour : Internal : Needs and motives, perception,
learning, attitudes, personality and lifestyle. External : Family, Reference groups, social
class and culture.
(20marks/16hrs)
Unit 4 : Organizational Buying Behaviou : Characteristics, Consumer versus organizational

buying behavior, factors affecting organizational buying behavior
(8marks/8hrs)
MODULE II (MARKETING OF SERVICES )
UNIT 1 : Introduction to Service Marketing : concept and definition, characteristics of

services, differences between physical goods and services, Reasons for growth of
services, contribution to economy, trends in service sector, (10 marks/ 6hrs)
UNIT 2 : Marketing Mix for Services : Extended marketing mix for services product, price,
promotion, place, process, people and physical evidence (20 marks/ 14hrs)
UNIT 6 : Some service sectors of India : Financial services, Hospitality services, Health care
services, Communication services, Logistics and Tranportation services, Applications of
ITES.
(20 marks/ 20hrs)
Readings :
1. Consumer Behaviour Schiffman & manuk, PHI.

2. Consumer Behaviour Soloman, PHI.
3. Consumer marketing demographics in India Edited by S.L. Rao.
4. Consumer Behaviour Loudon & DellaBitta, TMH
5. G. Apte, Service Marketing, OUP
6. V.A. Zeithaml & M J Bitner : Service Marketing, Tata McGraw Hill.
7. K.R.M. Rao, Services Marketing, Pearson Education.
8. S.M. Jha, Services marketing, Himalaya Publishing House.
9. R. Shanker, Service Marketing, Excel.
PAPER 3.7h : RETAIL AND LOGISTICS MARKETING (RLMA)

FULL MARKS - 100
MODULE I (RETAIL MARKETING)
UNIT-1 : Introduction to Retailing : Concept and definition, Growth and reasons of

growth, evolution of retail in India and understanding retail consumers
(20 marks/ 16 hrs)
UNIT 2 : Retail Formats : Concept, Classification, Types of Retail formats, Franchising

Multi-channel retailing, Current Indian Scenario
(12 marks/ 10 hrs)
UNIT-3 : Designing Retail Strategy :, Store locations, store layout and visual
merchandizing, Merchandise planning, Promotional Mix in Retailing, Promotional
Objectives and Strategy development, Customer Relationship Management
(18 marks/ 14 hrs)
MODULE II (LOGISTICS MARKETING)
UNIT-1: Overview of Logistics : Marketing Channel structure, functions and advantages,

types of channel intermediaries wholesalers, distributors, stockists, sales agents, brokers,
franchisers, C&F agents, and retailers.
(16 marks/12 hrs)
UNIT-2: Channel Design :: Steps of designing a channel -- channel objectives &

constraints, identification, evaluation and selection of channel alternatives
(20 marks/ 16 hrs)
UNIT-3: Physical Distribution & Logistics : goals, function, order processing, warehousing,
inventory control, and transportation.
(14 marks/ 12 hrs)
Readings:
1. K.K.Havaldar & V.M. Cavale, Sales and Distribution management, TMH

2. S.L. Gupta, Sales & Distribution Management, Excel
3. B. Berman & J.R. Evans, Retail Management, Pearson
4. A.J. Newman & P. Cullen, Retailing, Cengage Learning
5. S.Pradhan, Retailing Management, TMH
6. Madaan, Fundamentals of Retailing, Tata McGraw-Hill
PAPER 3.8h : Marketing Research and Project Work (MRPA)

MODULE I (MARKETING RESEARCH)
(50 Marks)
Unit 1 : Introduction : Concept, nature and scope of marketing research, types of

research exploratory, descriptive, causal, steps in the marketing research process.
(10 marks/ 6 hrs)
Unit 2 : Research Designs and Data collection: research designs, data sources, data
collection methods, levels of measurement, scaling techniques Likert and paired
comparisions, questionnaire construction, sampling,
( 20 marks/ 14 hrs)
UNIT 6 : Data analysis Relevance of Marketing Research in assessing Consumer

Behaviour, application of univariate, bivariate techniques, descriptive statistics mean,
central tendency, dispersion, testing of hypothesis z-test, t-test, chi-square test,
regression and time series analysis, Interpretation and report writing.
( 20 marks/ 20 hrs)
MODULE II (PROJECT WORK)

(50 Marks)
Project Work (Written +Viva)(for all Honours Courses)

PAINI
Readings :
1. Research for marketing decisions Green and Tull & Albaum, PHI.
2. Marketing Research : Text and cases Boyd & West fall, All India Traveller Bookseller.
3. Marketing research Naresh K. Malhotra, Pearson Education.
4. Marketing research G.C. Beri, TMH.
DETAILED SYLLABUS
B.COM PART III (GENERAL)

Paper 3.5g Financial Accounting III (General)
MODULE I
(50 Marks)
Chapter 1 : company Final Accounts

Introduction to Schedule VI
Rules for Managerial Remuneration
Dividend & applicable tax
Company transfer to reserve
Preparation of P/L A/C and Balance Sheet.
(18 marks)
Chapter 2 : Company Merger and Reconstruction
Amalgamation, absorption and reconstruction meaning; relevant standard and
meaning of different terms, Accounting in the books of transferor company
Accounting in the books of transferee company (amalgamation in the nature of
Purchase merger only); Inter-company transactions and elimination of common
debtors & creditors only. (excluding inter-company share holding), Preparation of
Balance Sheet.
Internal Reconstruction meaning, provisions and Accounting, preparation of
Balance Sheet after Reconstruction.
(12 marks)
Chapter 3 : Introduction to Accounting Standards
Financial Accounting Standards: Concept, benefits, procedure for issuing
accounting standards in India.
IFRS (concept only).
Business Acquisition
Profit/Loss prior to incorporation and accounting for business acquisition.
Valuation
Goodwill valuation using different methods (Average Profit and Super Profit)
Shares Valuation using different methods : Intrinsic Value, Earning Yield Value
and Fair Value (Simple type).
(16 marks)
MODULE II
(50 Marks)
Chapter 1 : Holding Company
Meaning of Holding Company
Meaning of Subsidiary Company
Relevant Standards
Consolidation of Balance Sheet of Parent & Subsidiary (only One)
Minority Interest
Basic Principles and Preparation of CBS; CBS with loss balance of subsidiary.
Treatment for Revaluation of Assets of Subsidiary, Intra-group transactions and

holding of equity shares only (simple problems only)
(excluding shares acquired on different dates by the Parent Company, Chain
and Cross Holding)
(20 marks)
Chapter 2 : Introduction to Accounting Theory
Concept of Accounting Theory; relation with practice, GAAP
Capital capital maintenance concepts, relation with income, limitations of
Historic Cost Accounting;
(15 marks)
Chapter 3 : Introduction to Financial Statements
Nature and components of Financial Statements; Meaning and Needs for FSA,
Traditional & Modern approaches to FSA, Parties interested in FSA.
Comparative Statements meaning, preparation, uses, merits & demerits.
Common-size statements meaning, preparation, uses, merits & demerits.

Paper 3.6g Auditing (General)
Unit 1 : Intrdouction
Definition, Nature, Scope, Objectives, Principles and Techniques of Auditing
Advantages and limitations Auditing relationship between Auditing and Accounting.
Auditing and Accounting control Errors and Frauds in Accounting and the Role of the
Auditor in detection and prevention of the same Different types of Audit; Internal,
Interim, Periodical, continuous, Statutory and non-statutory Audit.
Unit 2 : Audit Process
Preparation before commencement of a new Audit Audit Memorandum Audit
Programme Audit Working papers (Ownership and lien0 Audit evidences Audit File
Audit Note Book Test Checking, Cut-off Checking and Auditing-in-Depth.
Unit 3 : Internal Control and Internal Check

Meaning, Objectives and Elements of Internal Control System Internal Control
Questionnaire regarding Wage payment, sales, purchases and stores Relation between
Internal control and Internal check Auditors Role regarding Internal Control and
Internal Check Application of concepts of Materiality and Audit Risk.
8 lectures/15 marks
Unit 4 : Audit Procedure

Vouching, meaning, objectives, Importance, General Principles and procedure
valuation and verification of Assets and Liabilities with special reference to Plant and
Machinery, Land and Building, Goodwill, Investment, Patent and Copyright, Trade
Receivables & Payables, Inventories, Loans, Contingent Liabilities and Contingent Assets
Auditors role.
Unit 5 : Audit of Limited Companies

Qualification, Appointment, Remuneration, Removal, Status, Rights, Duties and Liabilities
of Company Auditor Audit of Profit & Loss Account and Balance Sheet Audit of
Branches and Holding Companies Audit of Divisible Profit and Dividends with special
reference to Depreciations, Reserve and Provisions (with relevant Case Laws)
Professional ethics and independence of Company Auditor.
Unit 6 : Audit of Other Institutions

Audit of Banks, Insurance Companies (General and Life Insurance), and Educational
Institutions (with relevant Legislations, RBI and IRDA Norms).
Unit 7 : Auditors Report

Definition, contents and Classification (clean, qualified, disclaimer, negative, piecemeal)
True and Fair View (concept and general considerations) Distinctions between
Auditors Report and Auditors Certificate.
Unit 8 : Investigation
Meaning, purpose and Distinctions with Auditing Principles to be followed in

investigation when 9a) A Fraud is suspected, and (b) A running business is proposed to
be purchased.
6 lectures/8 marks)
Unit 9 : New areas of Auditing

Cost Audit Tax Audit Management Audit Social Audit Environment Audit Forensic
Audit Audit in Computerised Environment (EDP Audit) Performance Audit, Propriety
Audit Concepts of Indian Audit Stnadards Audit Committee.

Paper 3.7g Financial Mangement (General)
Module I (50 Marks)
Unit 1
Introduction : Definition, nature, scope and important functions of Financial
Management.
Evaluation of Financial Management: Traditional and Modern.
Objectives of the firm : Profit maximization vs. Value maximization.
(8 Lectures)
Unit 2
Basic Concept :
Time Value of Money : Compounding and discounting techniques, Concept of
Annuity and Perpetuity.
Risk-Return Relkationship.
Financial Environment in which a firm has to operate.
(8 Lectures)
Unit 3
Sources of Finance : Short term and Long term (Lease financing excluded).
Cost of capital : concept; relevance; special cost and weighted average cost;
marginal cost of capital. (12 Lectures)
Unit 4
Leverage and Capital Structure Theories
Capital structure : concept of Capital Gearing; Capital Structure Decisions,
Capital Structure Pattern, Designing Optimum Capital Structure, and Constraints.
Leverage : concept and significance; Business and Financial Risk; Operating and
Financial Leverage; Trading on Equity; (10 Lectures)
Unit 5
Working Capital Management
Concept, Significance and Components of Working Capital, Working Capital
Cycles.
Factors on Requirements and Forecasting of Working Capital.
(12 Lectures)
Module II 50 Marks
Unit 6
Capital Budgeting
Nature, scope and significance of Capital Budgeting.
Evaluation : Traditional and Modern Approach.
Application of Capital Budgeting Techniques; all techniques at elementary level.
Ranking Competing projects with unequal lives.
(14 Lectures)
Unit 7
Dividend Decisions
Meaning, nature and types of dividend.
Some dividend policies and formulating a dividend policy.
Dividend Theories : Walters model, Gordons Model, Modigliani and Millers
Model.
(13 Lectures)
Unit 8
Financial Control
Concept, objectives and steps, Major Tools of Financial Control; Advantages and
Limitations of financial control system. (13 Lectures)
M.Y. Khan & P.K. Jain, Financial Management, TMH.
Van Horne, Financial Management & Policy, Pearson.
Van Horne, Fundamentals of Financial Management, PHI.
B. Banerjee, Financial Policy & Management Accounting, PHI.
P. Chandra, Financial Management, TMH.
Marks Distribution
1. Objective Type : 10 Questions X 2 Marks 20
2. Short-essay Type : 6 Questions X 8 Marks 48
3. Essay-type : 2 Questions X 16 Marks 32
100
* Both Modules should be given equal weightage.

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Vide BOS Resolution dated 16.4.2012.

in continuations of two workshops on commerce 1

WEST BENGAL STATE UNIVERSITY

Three-year B.Com. Honours and

Under 1+1+1 System of Examination

Introduced from the Academic Session 2011-12

B.COM HONOURS IN ACCOUNTING & FINANCE

Part III (Honours)

B.COM HONOURS IN MARKETING

Part III (Honours)

B.COM GENERAL DEGREE COURSE

B.COM HONOURS IN ACCOUNTING & FINANCE

Part III (Honours)

B.COM HONOURS IN MARKETING

Part III (Honours)

B.COM GENERAL DEGREE COURSE

Paper 1.1a &1.1b : LANGUAGE

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

Paper 1.1h : COST & MANAGEMENT ACCOUNTING

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

Module II: 50 Marks

[16 Classes / 10 Marks]

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

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

MODULE 1 : Indian Financial System

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

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

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

MODULE 2 : FINANCIAL MARKET OPERATIONS

Unit-2: Money Market:

Unit-3: Capital Market

Unit-4: Investors Protection

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

Common Paper for B.Com. Honours and General

Unit Topic Details Marks No. of

Concepts for The nature of depreciation. The accounting concept of

Unit Topic Details Marks No. of

Accounting for sale on approval

3 Sectional and Concept of sectional balancing, preparation of control

Common Paper for B.Com. Honours and General

MODULE I : PRINCIPLES AND PRACTICE OF MANAGEMENT

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

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

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

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

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

MODULE- II : BUSINESS COMMUNICATION

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

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

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

Common Paper for B.Com. Honours and General

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

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

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

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

MODULE III : Marks 25

Common Paper for B.Com. Honours and General

MODULE I : Principles of Marketing

Unit 1.Overview of E-Commerce

Unit 2.Categories of E-Commerce (Models)

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

1. Gary Schneider, Electronic Commerce, Thomson Publishing.

Paper for B.Com. Hons. in Marketing

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