Syllabus of B.Com 1st Year of Allahabad University

I am looking for B. Com. First Year (Part – I) Syllabus of University of Allahabad so please provide me the same?

[Quick Sam]

Here I am providing you B. Com. First Year (Part – I) Syllabus of University of Allahabad.
Detailed Syllabus of University of Allahabad B. Com:
B. Com. Three Year Degree Syllabus
B. Com. Part - I
Paper Name
Compulsory
Group – A
I Accounting
II Business Law
Group – B
III Business Economics
IV Indian Economy
Group – C
V Money, Banking, and Foreign Exchange
VI Business Organization and Management

B. Com. Part – II
Paper Name
Compulsory
Group – D
VII Cost Accounting
VIII Auditing
Group – E
IX Business Statistics
X Business Finance
Group - F
XI Business Environment
XII Business Communication and Computers


B. Com. Part - III
Paper Name
Compulsory
Group – G
XIII Income Tax Law and Accounts
XIV Corporate Accounts
Group – H
XV Human Resource Management
XVI Marketing Management
Optional Groups (any one of them)
Group – I Insurance and Risk Management
XVII – A Principles & Practices of Life and Property Insurance
XVII – B Insurance Law, Salesmanship, and Risk Management
Group - J Banking and Foreign Exchange
XVIII – A Banking Law and Practices
XVIII - B Foreign Exchange Practices and Problems
Group - K Financial Market Analysis
XIX – A Stock Market Operation
XIX – B Security Analysis and Portfolio Management
Group – L Corporate and Industrial Laws
XX – A Company Law and Secretarial Practice
XX – B Industrial and Labour Laws
Group – M Mathematics & Computers
XXI – A Mathematics for Business
XXI – B Computer Applications
Comprehensive Viva-Voce


Examination & Evaluation:
a. The examination for the Degree of Bachelor of Commerce shall be held in three parts viz. at the end of Part - I, Part – II, and Part - III.
b. Candidates shall be eligible to appear at the Part - II or Part - III examinations only after they have passed the Part - I and Part - II examinations, respectively.
c. In order to be declared successful at the Part - I, Part - II and Part - III examinations, a candidate shall have to obtain a minimum of 30% in individual paper and 36% in aggregate.
d. Divisions shall be awarded at the end of the Part - III examination on the total marks obtained in Part - I, Part – II, and Part - III examinations. Candidates who obtain 60% and more of the aggregate marks shall be placed in the First Division, candidates who obtain 48% or more but less than 60% of the aggregate marks shall be placed in the Second Division. Candidates who obtain 36% or more but less than 48% of the aggregate marks shall be declared to have passed in Third Division.


B. Com. First Year (Part - I)
Detailed Course Contents
Paper – I : Accounting
1. Nature, Principles and Concept of Accounting:
a. Nature of Accounts; Branches of Accounting, Purpose of Accounting.
b. Principles of Accounting: Limitations of Accounting
c. Accounting Concepts, Conventions, and Accounting Standards

2. Government Accounting and Farm Accounting:
(a). Government Accounting: Meaning, Objectives, Characteristics. Differences between Govt. Accounting and Commercial Accounting.
(b). Farm Accounting: Meaning, Objectives, Features of Farm Transactions.
3. Depreciation:
a. Definition and Characteristics
b. Depreciation and Cognate Factors (Profit Fluctuations, Obsolescence, Repairs and Replacement).
c. Causes of Depreciation
d. A Detailed and Critical Evaluation of the Different Methods of Charging Depreciation.

4. Reserves and Funds:
a. Reserves for Ascertained, Anticipated and Contingent Liabilities
b. Reserve Funds
c. Specific Funds (Dividend Equalization Fund, Insurance Fund).
d. Sinking Funds
e. Secret Reserves

5. Royalty Accounts:
Basic Terms-Royalty, Dead Rent, Short working etc.
Entries in the Books of Lessee and Lessor
Practical Problems
6. Accounts of Installment Retailing:
a. Hire Purchase System:
a. The System and its Operation
b. Analysis of Installment from Accounting View Point
c. Entries in Hire Purchasers’ Books
d. Entries in Hire Vendors’ Books
e. The System Appropriate to the Sale of Large Number of Articles of Small
Value. Hire Purchase Trading Account.
f. Practical Problems.
b. Installment Payment Method:
System and its Operation
Entries in the Books of the Buyer
Entries in the Books of the Seller
Comparison with Hire Purchase System
Practical Problems

7. Accounts of Departmental Organisation:
Nature of Departmental Organisation
System of Departmental Accounting
Technique of the Columnar System of Departmental Accounts
The Problem of Allocating Expenses.
Practical Problems
8. Accounts of Branch Organisation:
a. Features of Suitable System of Branch Accounts
b. Accounts Relating to Branches Authorised to Sell Goods Supplied at Cost Price by the Head Office for Cash as well as on Credit
c. Accounts Relating to Branches when Goods Supplied by the Head Office at Marked Price
d. Accounts Relating to Independent Branches
e. Accounts Relating to Foreign Branches
f. Practical Problems

9. Accounts of Public Utilities; Double Account System:
a. Origin, Objects and Special Features
b. Capital Account and General Balance Sheet
c. Treatment of Capital Losses, Depreciation, Extensions, Replacement etc.
d. Application of the System to Different Enterprises.
e. Practical Problems

10. Voyage Accounts:
a. Meaning and Important Terms
b. Preparation of Voyage Accounts
c. Practical Problems

11. Packages, Empties and Containers Accounts:
a. Packages, Empties and Containers – Meaning, Important Terms, Objectives
b. Methods of Accounting of Packages: Non-Returnable and Returnable Containers
c. Practical Problems

12. Basics of Computerised Accounting: Meaning, Advantages and Limitations.
Suggested Readings:
1. Jagdish Prakash: Advanced Accountancy; PPB, Allahabad (Hindi & English)
2. Ramendu Roy: Accounting Principles and Practice; PPB, Allahabad (Hindi & English)
3. Jain & Narang: Advanced Accountancy; Kalyani Publishers, Ludhiana
4. Maheshwari & Maheshwari: Advanced Accountancy; Vikas Publishing House, New Delhi
5. R. K. Singh, P. Saxena & A. Agrawal: Advanced Accountancy, SPB, Allahabad (Hindi & English)

more syllabus detail to atteched a pdf file;