Sambalpur University Old Question Papers

I have passed B.Com 1st Year Course of Sambalpur University. Now I am in 2nd Year. I need syllabus and old question papers of this year Course. So will you provide syllabus and old question papers of B.Com 2nd Year Course of Sambalpur University?

[pawan]

As you are looking for syllabus and old question papers of B.Com 2nd Year Course of Sambalpur University, so here I am providing syllabus:

Sambalpur University B.Com 2nd Year Course Syllabus
Semester III
BC 3.1 Company Law
BC 3.2 Income Tax Law and Practice
BC 3.3 Hindi/ Modern Indian Language
BC 3.4 Computer Applications in Business

Semester IV
BC 4.1 Business Communication (English/Hindi)
BC 4.2 Corporate Accounting
BC 4.3 Cost Accounting
BC 4.4 E-Commerce

Paper BC 3.1: Company Law
UNIT 1: 15 Lectures
Introduction – Administration of Company Law [including National Company Law Tribunal
(NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company; lifting of corporate veil; types of companies including one-person company, small company and dormant company; association not for profit; illegal association; formation of company, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company.

UNIT 2: 15 Lectures
Documents – Memorandum of association, Articles of association, Doctrine of constructive
notice and indoor management prospectus-shelf and red herring prospectus, Misstatement in
prospectus, GDR; Book building; Issue, allotment and forfeiture of share, Transmission of
shares, Buyback and provisions regarding buyback; Issue of bonus shares.

UNIT 3: 15 Lectures
Management: Classification of directors, women directors, independent director, small
shareholder’s director; Disqualifications, director identity number (DIN); Appointment; Legal positions, powers and duties; removal of directors; Key managerial personnel, managing director, manager; Meetings of shareholders and board; Types of meeting, convening and conduct of meetings, postal ballot, meeting through video conferencing, e-voting; Committees of Board of Directors - Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee.

UNIT 4: 10 Lectures
Dividends, Accounts, Audit– Provisions relating to payment of Dividend, Provisions relating
to Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of
Auditors, Auditors' Report, Secretarial Audit.

UNIT V: 10 Lectures
Winding Up - Concept and modes of Winding Up.
Insider-Trading, Whistle-Blowing – Insider-Trading; meaning and legal provisions; Whistle blowing: Concept and Mechanism

Paper BC 3.2: INCOME TAX LAW AND PRACTICE

Unit 1: Introduction 10 Lectures
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN) Residential status; Scope of total income on the basis of residential status
Exempted income under section 10

Unit 2: Computation of Income under different heads-1 18 Lectures
Income from Salaries; Income from house property

Unit 3: Computation of Income under different heads-2 10 Lectures
Profits and gains of business or profession; Capital gains; Income from other sources

Unit 4: Computation of Total Income and Tax Liability 14 Lectures
Income of other persons included in assessee’s total income; Aggregation of income and set-off and carry forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals and firms; Tax liability of an individual and a firm; Five leading cases decided by the Supreme Court

Unit 5: Preparation of Return of Income Practical Lab 26
Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of Compulsory On-Line filing of returns for specified assesses.

Sambalpur University B.Com 2nd Year Course Syllabus