SYLLABUS B. COM WB State University

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

General Degree Courses
Under 1+1+1 System of Examination
Introduced from the Academic Session 2011-12
Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce
B.COM HONOURS IN ACCOUNTING & FINANCE

Course Structure
For the Students Admitted in B.Com Part-I in 2011.
Part I (Honours)
1.1a
1.1b
1.1c
1.1h
1.2h
1.1cg
1.2cg
1.3cg
Language
Compulsory English 50 marks (ENGC)
Major Indian Language 50 marks (BNGM/ENGM)
Environmental Studies (ENVS)
Honours Papers
Cost & Management Accounting (CMAA)
Indian Financial System & Financial Market Operations (IFFA)
Compulsory General Papers
Financial Accounting I (FACG 1)
Principles & Practice of Management & Business Communication
(50 + 50) (PMBG)
Principles of Marketing & E-Commerce (50 + 50) (PMEG)
Total
50
50
50
150
100
100
200
100
100
100
300
650
Part II (Honours)
2.3h
2.4h
2.1cg
2.2cg
2.3cg
2.4cg
Honours Papers
Financial Accounting II (FACA II)
Direct & Indirect Taxation (DITA)
Information Technology and Its Application in Business (Theory 50
+ Practical 50) (ITBG)
Business Regulatory Framework (BRFG)
Business Mathematics & Statistics (BMSG)
Economics (ECOG)
100
100
200
100
100
100
100
Total
400
600
Part III (Honours)

3.5h
3.6h
3.7h
3.8h
Honours Papers
Financial Accounting III (FACA III)
Auditing (AUDA)
Financial Management (FMNA)
Quantitative Techniques & Project Work (QTPA) (50 + 50)
Total
100
100
100
100
400
1650
B.COM HONOURS IN MARKETING

Course Structure
Part I (Honours)
1.1a
1.1b
1.1c
1.1h
1.2h
1.1cg
1.2cg
1.3cg
Language
Communicative English 50 marks (ENGC)
Honours Papers
Product & Pricing Management (PPMA)
Sales Organisation & Management (SOMA)
Financial Accounting I (FACG I)
(50 + 50) (PMBG)
Principles of Marketing & E-Commerce
(50 + 50) (PMEG)
Total
50
50
50
150
100
100
200
100
100
100
300
650
Part II (Honours)
2.3h
2.4h
2.1cg
2.2cg
2.3cg
2.4cg
Honours Papers
Advertising and Sales Promotion (ASPA)
Elements of Costing & Taxation (50 + 50) (CTXA)
Economics (ECOG)
Total
100
100
200
100
100
100
100
400
600
Part III (Honours)
3.5h
3.6h
3.7h
3.8h
Honours Papers
Rural & International Marketing (50 + 50) (RIMA)
Consumer Behaviour & Marketing of Services (CBSA)
Retail & Logistics Marketing (50 + 50) (RLMA)
Marketing Research & Project Work (MRPA) (50 + 50)
Total
100
100
100
100
400
1650
B.COM GENERAL DEGREE COURSE

Course Structure
Part I
1.1a
1.1b
1.1c
1.1g
1.2g
1.1cg
1.2cg
1.3cg
Language
Communicative English 50 marks (ENGC)
General Papers
Cost & Management Accounting (CMAG)
Money and Financial System (MFSG)
Financial Accounting I (FACG I)
(50 + 50) (PMBG)
Principles of Marketing & E-Commerce
(50 + 50) (PMEG)
Total
50
50
50
150
100
100
200
100
100
100
300
550
Part II
2.3g
2.4g
2.1cg
2.2cg
2.3cg
2.4cg
General Papers
Financial Accounting II (FACG II)
Elements of Taxation (ETXG)
Economics (ECOG)
Total
100
100
200
100
100
100
100
400
600
Part III
3.5g
3.6g
3.7g
General Papers
Financial Accounting III (FACG III)
Auditing (AUDG)
Financial Management (FMNG)
Total
100
100
100
300
1450
B.COM HONOURS IN ACCOUNTING & FINANCE

Course Structure
Part I (Honours)
1.1a
1.1b
1.1c
1.1h
1.2h
1.1cg
1.2cg
Language
Honours Papers
Principles of Business Management & Business Communication
(PMBG) (General Management 25 marks + Marketing
Management 25 marks + Human Resource Management 25 marks
+ Business Communication 25 marks )
Total
50
50
50
150
100
100
200
100
100
200
550
Part II (Honours)
2.3h
2.4h
2.1cg
2.2cg
2.3cg
2.4cg
Honours Papers
Financial Accounting II (FACA II)
Direct & Indirect Taxation (DITA)
+ e-commerce 20 + Practical 40) (ITBG)
Economics (ECOG)
100
100
200
100
100
100
100
Total
400
600
Part III (Honours)

3.5h
3.6h
3.7h
3.8h
Honours Papers
Financial Accounting III (FACA III)
Auditing (AUDA)
Financial Management (FMNA)
Quantitative Techniques & Project Work (QTPA) (50 + 50)
Total
100
100
100
100
400
1550
B.COM HONOURS IN MARKETING

Course Structure
Part I (Honours)
1.1a
1.1b
1.1c
1.1h
1.2h
1.1cg
1.2cg
Language
Honours Papers
Total
50
50
50
150
100
100
200
100
100
200
550
Part II (Honours)
2.3h
2.4h
2.1cg
2.2cg
2.3cg
2.4cg
Honours Papers
Advertising and Sales Promotion (ASPA)
Elements of Costing & Taxation (50 + 50) (CTXA)
Economics (ECOG)
100
100
200
100
100
100
100
Total
400
600
Part III (Honours)
3.5h
3.6h
3.7h
3.8h
Honours Papers
Rural & International Marketing (50 + 50) (RIMA)
Consumer Behaviour & Marketing of Services (CBSA)
Retail & Logistics Marketing (50 + 50) (RLMA)
Marketing Research & Project Work (MRPA) (50 + 50)
Total
100
100
100
100
400
1550
B.COM GENERAL DEGREE COURSE

Course Structure

Part I (Honours)
1.1a
1.1b
1.1c
1.1g
1.2g
1.1cg
1.2cg
Language
Honours Papers
Cost & Management Accounting (CMAG)
Money & Financial System (MFSG)
Total
50
50
50
150
100
100
200
100
100
200
550
Part II
2.3g
2.4g
2.1cg
2.2cg
2.3cg
2.4cg
General Papers
Financial Accounting II (FACG II)
Elements of Taxation (ETXG)
Economics (ECOG)
Total
100
100
200
100
100
100
100
400
600
Part III
3.5g
3.6g
3.7g
General Papers
Financial Accounting III (FACG III)
Auditing (AUDG)
Financial Management (FMNG)
Total
100
100
100
300
1450
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 turnoverCauses 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
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
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)
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.
11
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).
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
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
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
Other Financial Institutions: Introduction; Life Insurance Corporation of India, General
Insurance Corporation of India, Unit Trust of India.
Unit V: Interest Rate Structure
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)
Uni
t
Topic
Introduction
1
Concepts for
determinatio
n of business
income
Final
accounts
Details
Nature of accounting; Users of accounting information;
Financial
&
Management
accounting;
Qualitative
characteristics of accounting information.
Double entry book keeping system Basic accounting
equation, meaning of assets, liabilities, equity, revenue and
expenses. Accounting Cycle - Recording of transaction:
Journal, Ledger and preparation of Trial Balance.
Bases of accounting; cash basis and accrual basis.
Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals,
periodicity, consistency, prudence (conservatism),
materiality, matching and full disclosures.
Revenue recognition: Meaning of revenue; objective;
timing of recognition. Recognition of expenses.
Inventories: meaning. Significance of inventory valuation.
Lower of cost or market rule; Inventory ascertainment and
reconciliation.
The nature of depreciation. The accounting concept of
depreciation. Factors in the measurement of depreciation.
Methods of computing depreciation: straight line method
and diminishing balance method; Disposal of depreciable
assets; change in method of charging depreciation.
Accounting for depreciation: Asset-depreciation, Assetprovision.
Reserves and provisions: Meaning; Objective; Types &
Accounting
Capital and revenue expenditures and receipts: general
introduction only.
Adjustment and rectification.
Preparation of financial statements: of sole proprietorship
business entities from a trial balance Manufacturing,
Trading, P/L A/c and Balance Sheet
Marks
Obtaine
d
No. of
Lecture
s
18
20
50
56
Marks
Obtaine
d
No. of
Lecture
s
15
16
(MODULE-II : 50 marks)
Uni
t
Topic
1
2
Introduction
Accounting
for
special sales
transaction
Details
Preparation of financial statements:
a) from incomplete records
b) of non-profit organisation
Consignment: Basic features; difference with sales.
Recording in the books of Consignor at cost & at invoice
price, Valuation of unsold stock; Ordinary commission.
Treatment and valuation of abnormal & normal loss. Special
commission; Del credere commission (with and without bad
debt) - use of Consignment Debtors A/C. Recording in the

books of Consignee
Accounting for sale on approval
3
Sectional and
Self
balancing
ledger
Insurance
claim for
loss of stock
and
for loss of
profit
Partnership
accounts-I
Concept of sectional balancing, preparation of control

accounts. Self balancing Ledger: advantages; Recording
process; preparation of Adjustment accounts.
Loss of stock: Physical & ownership concept; concept of
under-insurance and average clause; computation of claim
with price change; consideration of unusual selling line;
price reduction etc.
Loss of profit: Concept insured & uninsured standing
charges, GP rate, short sales and increased cost of working,
average clause and computation of claim ( simple type )
P/L Appropriation account; Capital & Current account;
Guarantee by firm, by partner and both ; correction of
appropriation items with retrospective effect. Change in
constitution of firm change in P/S ratio, admission,
retirement and retirement cum admission treatment of
Goodwill, revaluation of assets & liabilities (with/without
alteration of books), treatment of reserve and adjustment
relating to capital; treatment of Joint Life Policy, Death of a
partner
20
24
15
16
50
56
Suggested Reading:
1. Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand.
2. R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand.
3. Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House
4. Pvt. Ltd.
5. Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication.
6. B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
7. Hanif & Mukherjee, Financial Accounting, TMH.
8. Frank Wood, Business Accounting Vol 1, Pearson.
9. Tulsian, Financial Accounting, Pearson.
10. Accounting Standards issued by ICAI.
Paper 1.2cg
PRINCIPLES AND PRACTICE OF MANAGEMENT &
BUSINESS COMMUNICATION
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 Schoolcontributions of Taylor and Fayol; Neo-classical School-Human Relations approach and
Behavioural Science approach;
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
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
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 Schoolcontributions 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,
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
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.
Unit III
Marketing Mix: concept; 4 Ps vs. 4 Cs
Product: Definition, features, importance, types, PLC concept.
Unit IV
Pricing: importance; methods.
Promotion: elements of promotion mix; roles of advertising; personal selling; sales
promotion; public relations
Unit V
Marketing Channels: types; channel design decisions
Logistics Management: concept, importance
Marketing Information System (MIS): concept, components
Marketing Research: meaning, importance, process
Unit VI
Retail Management: meaning, functions, types & formats, Recent trends in retailing
Suggested Readings
1.
2.
3.
4.
5.
6.
7.
8.
9.
Kotler, P., Marketing Management, Pearson Education, New Delhi.

Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi.
Stanton, Etzel et al, Fundamentals of Marketing, McGraw Hill, New York.
Baines, Paul, Chris, Fill, Page, Kelly, Marketing, Oxford University Press, Mew
Delhi.
Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi.
Panda, T. K., Marketing Management, Excel Books, New Delhi.
Raju M. S., Rao, J V P, Fundamentals of Marketing, Excel Books, New Delhi.
Madaan KVS., Fundamentals of Retailing, Tata McGraw Hill, New Delhi.
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).
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]
Unit 5. Introduction to ERP: Concept & definition, features, major characteristics,
levels of
ERP, Benefits of ERP, Limitations of ERP.
Unit 6. Supply Chain Management: Concept & definition, features,.
Suggested Readings
1.
2.
3.
4.
5.
Gary Schneider, Electronic Commerce, Thomson Publishing.

Pandey, Srivastava and Shukla, E-Commerce and its Application, S. Chand
P.T. Joseph, Electronic Commerce An Indian Perspective, P.H.I
Bharat Bhaskar, Electronic Commerce, TMH
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.
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.
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.
2. Designing the Sales Force : Objectives, Strategies, Structure, Size of Sales Force;
Compensation of Sales Force.
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.
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.
2.
3.
4.
5.
6.
Introduction : Cost Concept, elements of cost, cost sheet.

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

Marginal Costing (elementary concepts like Contribution, Break-even Point, P/V
Ratio, Margin of Safety, etc.)
Budget & Budgetary Control
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 Statelevel 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
Partnership Accounts-II
Accounting for Dissolution of firm insolvency of
one or more partner, consideration of private
estate and private liabilities. Piecemeal Distribution
Surplus Capital Basis; Maximum Possible Loss
Basis.
Branch Accounting :
Concept of Branch; Accounting in different types of
Branches; Dependent Branch synthetic Method
preparation of Branch Account, Preparation of
Branch Trading and P/L Account. (at cost & at IP).
Analytical method preparation of Branch Stock,
Adjustment, etc. A/C (at cost & at IP) Double
Column system of preparation of Branch Stock A/C
Treatment of normal & abnormal losses under
different methods.
Calculation and accounting of wholesale profit and
retail profit at Head Office and at Branch.
Independent branch basic idea of incorporation of
branch accounts in the account books of Head
Office Recording of transactions by branch
maintaining a complete set of Double Entry Books
and closing of branch books at the end of financial
year adjustment entries in the books of head
Office and Branch.
Foreign Branch Accounting for the effect of
change in Foreign Exchange Rates. (Basic
Concept).
Hire Purchase and Instalment Payment
System :
Meaning; Differences; Installment Payment System
vs. Hire Purchase System; Hire Purchase System
vs. sale and Installment Payment System vs. Sale;
Recording of transaction in the books of buyer
allocation of interest; Treatment of partial and
complete repossession
Books of Seller Stock and Debtors Method (with
repossession); Books of Seller H.P., Trading A/C
method (with repossession)
Concept of Operating and Financial Lease :
Essential features of lease Difference between
Marks Allotted
No. of Classes
15
15
10
14
16
20
Lease and Hire Purchase Agreement Operating

Lease and Financial Lease.
Departmental Accounts :
Concept, difference with Branch, objective of
preparation
of
departmental
accounts;
apportionment of common cost; Preparation of
Departmental Trading and P/L Account.
Consolidated Trading and P/L Account; interdepartmental transfer of goods at cost, cost plus
and at selling price and elimination of unrealized
profit.
Introduction to Accounting Standard :
Financial
Accounting
Standards;
concept,
examples,
benefits,
procedure
for
issuing
accounting standards in India, Need for a global
standard, IFRS (concept only).
MODULE-II : 50 MARKS
Topic Details
Introduction and Accounting for Shares and
Debentures :
Meaning of company, Maintenance of Books

of Accounts; Statutory Books, Annual Return.
Issue of Shares issue, forfeiture, reissue,

issue other than in cash consideration and issue
to the promoters; Pro-rata issue of shares; issue
of debentures, Sweat equity.
Issue of Rights and Bonus Share Rules,

Accounting.
Alteration of Share capita; Conversion of

fully paid shares into stock; Equity Shares with
different rights.
Underwriting of shares and debentures;

Rules; Determination of Underwriters Liability
with marked, Unmarked & firm underwriting;
Accounting.
Employee Stock Option Plan meaning;

rules;
Vesting
Period;
Exercise
Period,
Accounting for ESOP, Meaning and Accounting of
ESPS.
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).
50
55
Marks Allotted
No. of Classes
15
20
Redemption of Debentures :
Redemption
of
Debentures
Important
Provisions, Accounting for Redemption by
conversion, by lot, by purchase in the open
market (cu and ex interest), held as investment
and use of Sinking Fund.
Company Final Accounts :
Introduction to Schedule VI; Treatment of Tax; Rule
for
and
Determination
of
Managerial
Remuneration; Compulsory transfer to reserve,
Dividend and applicable tax (out of current profit,
out of past reserve); Preparation of Profit & Loss
A/C and Balance Sheet. (net profit without
recognizing deferred tax).
Investment Accounts :
Maintenance of Investment Ledger; Preparation of
Investment Account (transaction with brokerage,
STT, cum & ex-interest), Valuation of Investment
under FIFO and Average Method; Investment
Account for Shares (with Right Shares, Bonus
Shares and Sale of Right). Relevant Accounting
Standard.
10
10
15
15
10
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 underabsorption/Over-absorption of overheads, Basic concepts of different Capacities.
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.
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
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]
(a) 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.
(b) Transmission Modes [Simplex, Half-Duplex, Full Duplex, Serial, Parallel,
Synchronous,
Asynchronous],
(c) Network components Repeater, Bridge, Switch, Router, Gateway
(d) 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
(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
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
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
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
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
Unit 3: Electronic Spreadsheet
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 & ECOMMERCE
Paper 2.1 Cg
MODULE I (THEORY): Marks: 40
Short Questions :
Short Essay Type Questions :
Essay Type Questions :
8 out of 12 Questions
1 out 2 Questions
(2 X 8)
(2 X 6)
(1 X 12)
16
12
12
40
MODULE II (E-COMMERCE) - MARKS: 20

Short Questions :
Short Essay Type Questions :
Essay Type Questions :
1 out 2 Questions
(2 X 2)
(1 X 6)
(1 X 10)
04
06
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
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
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
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
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.
5.4. Manner of Lodging a Complaint :
Procedure of complaint, findings of district forum, appeal.
Commission & National
UNIT 6 : Introduction to Information Technology Act, 2000

Definition, Digital Signature, Dispatch of Electronic Records, Digital Signature
Certificate.
Module II : 50 Marks
Indian Company Law
UNIT I : Introduction
Definitions, features & types of companies, Private company & Public company
differences, conversion of private company into public company & vice versa.
UNIT 2
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.
UNIT 3
Formation of company; essential steps, procedure for registration & incorporation,
certificate of incorporation & commencement of business, promoters legal status,
duties, liabilities & remuneration, allotment of shares.
UNIT 4
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
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
Short Essay-type Questions
Essay Type Questions
( 5 X 2 marks )
( 3 X 8 marks )
( 1 X 16 marks )
10
24
16
50
Module II
Short Questions
Short Essay-type Questions
Essay Type Questions
( 5 X 2 marks )
( 3 X 8 marks )
( 1 X 16 marks )
10
24
16
50
DETAILED SYLLABUS
2.3cg Business Mathematics and Statistics

Full Marks : 100
Group A : Mathematics (Marks 50)
1. Set Theory
Definition of Set and Its presentation, Different Types of Sets Null Sets, Finite &
Infinite Sets, Subsets, Universal Set, Power Set etc. Set Operations Laws of Algebra
of Sets Venn Diagram.
(8 Lectures)
2. Permutations & Combinations
Definitions of Permutations & Combinations, Theorems on Permutations &
Combinations, Factorial Notations, Permutation with repetitions, Basic Identities,
Restricted Permutations & Combinations.
(8 Lectures)
3. Logarithm
Definition, Base and Index of Logarithm, General Properties of Logarithm, Common
Problems.
(4 Lectures)
4. Compound Interest and Annuities; Different types of Interest Rates Types of
Annuities, concept of Present Value Present Value and amount of Annuity
Valuation of Simple Loans and Debentures Problems relating to Sinking Funds.
(8 Lectures)
5. Determinants & Matrices
Properties of Determinants Calculation of Values of Determinants upto third order.
Definition of Matrix, Types of Matrices Algebra of Matrices, Adjoint and inverse of a
square matrix, Solution of a System of Linear Equations by Crammers Rule and
Matrix Inversion Method.
(10 Lectures)
6. Differential Calculus
Definition of functions, classification of functions, odd and even functions, limits of a
function, continuity of a function (through examples). Derivative of function, Rules of
differentiation of Algebraic, Exponential and Logarithmic Function, Second Order
Derivative, Maxima and Minima.
(20 Lectures)
7. Integral Calculas
Indefinite integration as the inverse process of differentiation Illustrations with
integrals of simple algebraic functions, Definite Integral as the area under a plane
algebraic curves.
(10 Lectures)
Group B : Probability & Statistics (Marks 50)
1. Definition of Statistics
Collection, classification and Presentation of Statistical Data
Primary & Secondary data; Presentation of data tabular and diagrammatic,
Frequency Distribution, Diagrammatic Representation of Frequency Distribution.
2. Measures of Central Tendency
A.M., G.M., H.M., Median and Mode; Quartiles.
(10 Lectures)
(10 Lectures)
3. Measures of Dispersion
Range, Quartile Deviation, Mean Absolute Deviation & Standard Deviation.
(10 Lectures)
4. Moments, Skewness and Kurtosis
Different types of moments and their relationship; Meaning of Skewness and Kurtosis;
Different measure of Skewness and Kurtosis.
(5 Lectures)
5. Correlation & Regression Scatter Diagram; Simple Correlation Coefficient;
Simple Regression Lines; Simple properties, Rank Correlation.(15 Lectures)
6. Elements of Probability Theory
Basic Concept, Three Definitions of Probability; Total and Compound Probability,
Conditional Probability, Independent & Dependent Events, Solution of Problems with
held of classical definition.
(10 Lectures)
7. Index Numbers
Meaning & Types of Index Numbers, Methods of Construction of Price and Quantity
Indices, Tests of Adequacy, Cost of Living Index.
(08 Lectures)
8. Time Series Analysis
Causes of variation in Time Series Data, Components of Time Series, Additive and
Multiplicative Models, Determination of Trend by Semi Averages, Moving Average &
Least Squares, Linear, Computation of Seasonal Indices by Semi Average Ratio to
Moving Average, ratio to trend and Link Relative Methods, Simple Forecasting through
Time Series Data.
(10 Lectures)
Suggested Readings
Ghosh & Saha, Business Mathematics & Statistics.

M. Raghavchari, mathematics for Management, Tata McGraw-Hill.
S. Baruah, Basic Mathematics and its application in Economics, McMillan.
R.S. Bhardwaj, Mathematics for Economics and Business, Excel Books.
P.K. Giri and J.Banerjee, Introduction to Business Mathematics, Academic Publishers.
R.G.D. Allen, Mathematical Analysis for Economists, McMillan.
G.C.Beri, Business Statistics, Tata McGraw-Hill.
J.K. Sharma, Business Statistics, Pearson Education.
N.G. Das, Statistics Vol. I & II.
N.G. Nag, Business Mathematics.
D. Sengupta, Application of Calculas, Books & Allied.
Dr. Ranjit Dhar, Business Mathematics & Statistics, Dishari.
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
Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing
House Pvt. Ltd.
Amitava Basu, Financial Accounting & Corporate Accounting, Tee Dee Publication.
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 :
Income from Salary and House Property.
UNIT III :
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 :
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
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
Definitions, incidence and levy of tax, exemption, determination of turnover and tax
payable, registration of dealer.
UNIT II : West Bengal 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 dealer.
UNIT III : Central Excise Act, 1944 and ideas of Service Tax
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.
2.
3.
4.
5.
6.
TAXMANN
TAX C.H. SENGUPTA for general students
TAX S.K. Royfor general students
TAX Singhania for general students
TAX Gupta & Ahuja for general students
TAX Bhadra & Satpati for general students.
DETAILED SYLLABUS
B.COM PART III (HONS. IN ACCOUNTING &

FINANCE)
Paper 3.5h : FINANCIAL ACCOUNTING III
Full Marks : 100
MODULE-I : 50 MARKS
Topic Details
Business Acquisition and Conversion of
Partnership into Limited Company :
Profit/Loss prior to incorporation; Accounting for
Acquisition of business Conversion of Partnership
into Limited Company, with and without same set
of books Amalgamation firms, accounting in the
books of transferor and transferee firm.
Company Merger and Reconstruction :
Amalgamation, Absorption and Reconstruction
Meaning; relevant standard and meaning of
different terms, Accounting in the books of
Transferor Company, Accounting in the books of
Transferee (both for amalgamation in the nature of
Merger
and
of
Purchase);
inter-company
transactions
(including
inter-company
share
holding).
Inter reconstruction meaning, provisions and
Accounting, Surrender of Shares for redistribution;
preparation of Balance Sheet after reconstruction.
Valuation of Goodwill and Shares :
Valuation of Goodwill valuation using different
methods, i.e., Average Profit, Super Profit,
Capitalisation and Annuity.
Valuation of Shares Valuation using different
methods, intrinsic, Earnings, Dividend Yield,
Earnings-Price, Cum-div and Ex-div., Majority and
Minority view and Fair Value.
Holding Company :
Meaning of Holding Company & Subsidiary
Company; relevant standard; Consolidation of
Balance Sheets of Parent & Subsidiary (only one);
Minority Interest Basic principles and preparation
of CBS; CBS with loss balance of Subsidiary
Treatment for; Revaluation of Assets of Subsidiary;
intra-group Transactions, Holding of different
securities, Consideration of dividend paid or
proposed by Subsidiary in CPS; Bonus Shares
issued or proposed to be issued by Subsidiary
(excluding shares acquired on different dates by
the Parent company, chain and cross holding).
Liquidation of Companies :
Mode of Liquidation; Disposal of Assets; Order of
Payments of Liabilities; Statement of affairs and
Marks Allotted
No. of Classes
15
14
10
15
15
Deficiency/Surplus Account; Receivers Receipts

and
Payments
Account;
Liquidators
Final
Statement of Account.
Accounts of Banking Companies :
Difference between balance sheet of banking and
non-banking company; prudential norms, Asset
structure of a commercial bank, Non-performing
assets (NPA).
MODULE-II : 50 MARKS
Topic Details
Introduction to Accounting Theory :
Concept of Accounting Theory; relation with
practice; GAAP, Capital capital maintenance
concepts, relation with income; Limitations of
Historical Cost Accounting; Introduction to Fair
Value Accounting.
Introduction to Financial Statements :
Nature and Component of Financial Statement;

Meaning and Need for FSA, Traditional & Modern
approaches to FSA, Parties interested in FSA.
Comparative Statement meaning, preparation,

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

uses, merits and demerits.
Trend Analysis meaning, determination, uses,

merits and demerits.
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
Interpretation of important ratios for measuring
Liquidity, Solvency, Capital Structure, Profitability
and Managerial Effectiveness.
Funds Flow Statement :
Concept of fund, meaning, nature, various sources,
advantages & limitations of Fund Flow Statement
and its preparation.
Cash Flow Statement :
Meaning, objectives, difference with Fund Flow
Statement; activity classification and preparation
and presentation as per AS-3.
4
5
12
8
50
58
Marks Allotted
No. of Classes
10
10
15
20
10
12
10
15
8
50
Suggested Readings
50
Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash
Publishing House Pvt. Ltd.
Publication.
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.
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.
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.
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.
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
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
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-taxweighted-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
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
Meaning, Objectives & Importance, Techniques of Decision Making; Nondiscounted 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
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
Concept, Objectives and Steps, Major Tools of Financial Control, Advantages
and Limitations of Financial Control System.
1. M.Y. Khan & P.K. Jain, Financial Management, TMH.
2. Van Horne, Financial Management & Policy, Pearson.
3. Van Horne, Fundamentals of Financial Management, PHI.
4. B. Banerjee, Financial Policy & Management Accounting, PHI.
5. P. Chandra, Financial Management, TMH.
DETAILED SYLLABUS
Paper 3.8h Quantitative Techniques & Project

Work (QTPA)
MODULE I (QUANTITATIVE TECHNIQUES)
(50 Marks)
1. Formulation of Linear Programming Problems (LPP). Graphical solution of LPP.
Convex Set. Basic Solution, BFS.
(10 Lectures)
2. Simplex method & Simplex algorithm Big M method (without two-phase method
& without degeneracy)
(15 Lectures)
3. Balanced Transportation Problems with optimality test (without profit matrix).
(5 Lectures)
4. Assignment (without profit matrix), Travelling Salesman Problems
(5 Lectures)
5. Salesman problems
(5 Lectures)
6. Dual L.P.P.
(2 Lectures)
7. Games Theory (Saddle Point, dominance & Graphical).
(10 Lectures)
8. Numerical Method : Operators (V, A, E), Difference Table, Interpolations Newtons
Forward, Backward & Lagrange with Simple Problems.
(13 Lectures)
1. Ghosh & Chakraborty, Linear Programming Problems.
2. P.M.Karak, Quantitative Techniques.
3. V.K. Kapoor, Quantitative Techniques for Management.
4. Sanyal, Quantitative Techniques.
MODULE II (Project Work)

(50 Marks)
PROJECT WORK
1. Project Formulation.
1.1 Project: Definition, Identification, Classification.
1.2 Preparation of Project Plan : Different Stages Research purpose,
Problem definition, Objectives, Methodology, Hypotheses
development, Data collection, Analysis and reporting of the
findings.
2. Research Methodology
2.1 Data Sources : Secondary data -- Survey of Literature: Books,
Journals, Newspapers, Internet etc. Primary data,
Method of data collection, Instrument for data collection, Preparing

a questionnaire, Pilot survey
2.2 Sample design : Population, Sample size, Sampling method
3. Analysis and Evaluation.
3.1 Data Analysis: Chi-Square Test, T-Test, Correlation, Regression.
3.2 Decision Making: Findings and Conclusion.
4. Topics of Project: The topics shall be on any current issue, related
to the curriculum in the following areas:
4.1 Recent developments in Indian Economy;
4.2 Financial Markets and Institutions;
4.3 Markets and Globalization;
4.4 Market analysis Market share, Market potential, Demand
forecasting
4.5 Consumer Behaviour
4.6 Advertising and other promotions
Note: Project Work should be comprised of Project Report that must be
written in English Language (50% of total marks) and Viva-voce
Examination (50% of total marks). The report should be written in a
minimum of 4000 to 5000 words under the supervision of
Departmental Teachers and the Viva-voce Examination should be
taken by the External Examiners.
Reference Books:
1. Kulkarni, M.V., Research Methodology, Everest Publishing House
2. Kothari, C.R., Research Methodology Methods & Techniques,
New Age Intl.
2. Cooper,D R., Schindler P. S., Business Research Methods, Tata
McGraw Hill.
4. Beri, G.C., Research Methodology, Tata McGraw Hill .
5. Saha, N, Performance Audit: A Case Study of Indian Metro
Railway, Lap Lambert Publishing House, Germany.
PART III Hons. in Marketing

PAPER 3.5h : RURAL AND INTERNATIONAL MARKETING
(RIMA)
FULL MARKS - 100
MODULE I (RURAL MARKETING)
UNIT 1 : Introduction to Rural Marketing : Concept, scope and importance, rural

vs. urban marketing ; Current trends in Rural Markets in India.
(10
marks/
8hrs)
UNIT 2 :Rural Consumer: Characteristics, Attitude and Behaviour, Buying patterns
and factors influencing rural consumer.
(12marks/ 12hrs)
UNIT 3 : Marketing of Agricultural Products: Types of products seeds,
fertilizers, agro chemicals and their markets, Role of Government and other
Organizations in Marketing Agricultural Products,
(14 marks/ 10 hrs)
UNIT 4 : Co-operative Marketing, Types of Co-operative marketing, Structure of cooperations, 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.
2.
3.
4.
5.
6.
J,Paul & R,Kapoor, International Marketing, TMH.

Vasudeva: International Marketing: Excel Books.
Cherulinam: International Marketing: Himalaya.
Mathur, U.C., Rural Marketing, Excel Books.
Mamoria, Agricultural Marketing, Himalaya Publishing House.
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, postpurchase 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.
2.
3.
4.
5.
Consumer Behaviour Schiffman & manuk, PHI.

Consumer Behaviour Soloman, PHI.
Consumer marketing demographics in India Edited by S.L. Rao.
Consumer Behaviour Loudon & DellaBitta, TMH
G. Apte, Service Marketing, OUP
6.
7.
8.
9.
V.A. Zeithaml & M J Bitner : Service Marketing, Tata McGraw Hill.

K.R.M. Rao, Services Marketing, Pearson Education.
S.M. Jha, Services marketing, Himalaya Publishing House.
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.
4.
5.
6.
B. Berman & J.R. Evans, Retail Management, Pearson

A.J. Newman & P. Cullen, Retailing, Cengage Learning
S.Pradhan, Retailing Management, TMH
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.
1. Objective Type :
2. Short-essay Type :
3. Essay-type :
Marks Distribution
10 Questions X 2 Marks
* Both Modules should be given equal weightage.
20
48
32
100

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Vide BOS Resolution dated 16.4.2012.

in continuations of two workshops on commerce

WEST BENGAL STATE UNIVERSITY

Three-year B.Com. Honours and

Introduced from the Academic Session 2011-12

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

B.COM HONOURS IN ACCOUNTING & FINANCE

Part III (Honours)

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

B.COM HONOURS IN MARKETING

Part III (Honours)

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

B.COM GENERAL DEGREE COURSE

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

B.COM HONOURS IN ACCOUNTING & FINANCE

Part III (Honours)

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

B.COM HONOURS IN MARKETING

Part III (Honours)

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

B.COM GENERAL DEGREE COURSE

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

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

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

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

Paper 1.1h : COST & MANAGEMENT ACCOUNTING

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

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

Module II: 50 Marks

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

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

(No.of Lec.-10) (Marks- 10)

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

MODULE 2 : FINANCIAL MARKET OPERATIONS

Unit-2: Money Market:

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

Common Paper for B.Com. Honours and General

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

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

Concept of sectional balancing, preparation of control

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

Common Paper for B.Com. Honours and General

MODULE I : PRINCIPLES AND PRACTICE OF MANAGEMENT

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

MODULE- II : BUSINESS COMMUNICATION

Common Paper for B.Com. Honours and General

Full Marks : 100

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

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

MODULE III : Marks 25

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

Recruitment and Selection: Concept, Sources of Recruitment, Selection

Common Paper for B.Com. Honours and General

Paper 1.3 cg: PRINCIPLES OF MARKETING & E-COMMERCE

MODULE I : Principles of Marketing

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

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

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

Gary Schneider, Electronic Commerce, Thomson Publishing.

Paper for B.Com. Hons. in Marketing

FULL MARKS - 100

Product planning elements, importance, process, segmentation, targeting,

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

New Product Development : New Product Definition, stages and factors