Syllabus For B.Com 2nd Year Kanpur University

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GROUP-A: PAPER-I COMPANY LAW

The Companies Act, excluding provisions relating to accounts and audit
sections, managing agents and secretaries and treasurers Sections 324 - 388E,
arbitration, compromises, arrangements and reconstructions - Sections 389-396).
UNIT I Corporate personality; Kinds of companies.
UNIT II Promotion and incorporation of companies.
UNIT III Memorandum of Association; Articles of Association; Prospectus.
UNIT IV Capital Management:
a. Shares: share Capital; Members; Share Capital -transfer and transmission.
b. Borrowing powers, mortgages and charges, debentures.
UNIT V Directors -Managing Director, whole time director. Their qualification,
Appointment, Powers, Remuneration & Removal.
UNIV VI Company meetings -kinds, quorum, voting, resolutions, minutes, Agenda &
Notice.
UNIT VII Power of Shareholders, Prevention of oppression and mismanagement.
UNIT VIII Windingup - Kind and conduct.
Suggested Readings:
1. Gower L.C.B. Principles of Modern Company Law, Stevens & Sons, London
2. Ramaiya A: Guide to the Companies Act; Wadhwa & Co. Nagpur.
3. Singh Avtar: Company Law; Eastern Book Co., Lucknow.
4. Kuchal M.C.: Modern India Company Law, Shri Mahavir Books, Noida.
5. Kapoor N.lD. Company Law -Incorporating the Provisions of the Companies Amendment Act, 2000;
Sultan Chand & Sons, New Delhi.
6. Bagrial A.K. Company Law, Vikas Publishing House, New Delhi.

GROUP-A: PAPER-II COST ACCOUNTING
OBJECTIVE
This course exposes the students to the basic concepts and he tools used in cost
accounting.

COURSE INPUTS
UNIT I Introduction: Nature and scope of cost accounting: Cost concepts and
classification; methods and techniques; Installation of costing system; Concept
of cost audit.

UNIT II Accounting for Material: Material control; Concept and techniques; Pricing of
material issues; Treatment of material losses.

UNIT III Accounting for Labour. Labour cost control procedure; Labour turnover; Idle
time and overtime; Methods of wage payment -time and piece rates; Incentive
Schemes.

UNIT IV Accounting for Overheads: Classification and departmentalization; Absorption
of overheads; Determination of overhead rates; Under and over absorption, and
its treatment.

UNIT V Cost Ascertainment: Unit costing; Job, batch and contract costing; Operating
costing; Process costing -excluding inter-process profits, and joint and by- products.

UNIT VI Cost Records: Integral and non-integral system; Reconciliation of cost and
financial accounts.

Suggested Readings:
1. Arora M.N.: Cost Accounting-Principles and Practice; Vikas, New Delhi.
2. Jain S.P. and Narang K.L.: Cost Accounting; Kalyani New Delhi.
3. Anthony Ropbert, Reece, et at: Principles of Management Accounting: Richard D. Irwin Inc. Illinois.
4. Homgren, Charles, Foster and Datar. Cost Accounting -A Managerial Emphasis; Prentice- Hall of
India, New Delhi.
5. Khan M.Y. and Jain P.K. Management Accounting; Tata McGraw Hill.
6. Kalpan R.S. and Atkinson A.A.: Advanced Management Accounting; Prentice India International.
7. Tulsian P.C. Practical Costing: Vikas, New Delhi.
8. Maheshwari S.N.: Advanced Problems and Solutions in Cost Accounting; Sultan Chand, New Delhi.
9. Jha B.K. Cost Accounting, Kedar Nath Ram Nath, Meerut.

GROUP-B: PAPER-III PRINCIPLES OF BUSINESS MANAGEMENT
OBJECTIVE
This course familiarizes the students with the basics of principles of management.

COURSE INPUTS
UNIT I Introduction: Concept, nature, process and significance of management; Managerial roles
(Mintzberg); An overview of functional areas of management; Development of
management thought, Classical and neo-classical systems; Contingency approaches.
UNIT II Planning: Concept, process, and types Decision making- concept and process;
Bounded rationality; Management by objectives; Corporate planning;
Environment analysis and diagnosis; Strategy formulation.
UNIT III Organizing Concept, nature, process, and significance; Authority and
responsibility relationships; Centralization and decentralization; Departmentation;
Organization structure -forms and contingency factors.
UNIT IV Motivating and Leading People at Work Motivation -concept; Theories -Maslow,
Herzberg, McGregor, and Ouchi; Financial and non-financial incentives.
Leadership -concept and leadership styles; Leadership theories (Tannenbaum and
Schmidt); Likert's System Management;
Communication-nature process, networks, and barriers; Effective communication.
UNIT V Managerial Control: Concept and process; Effective control system; Techniques of
control -traditional and modern.
UNIT VI Management of Change: Concept, nature, and process of planned change; Resistance to
change; Emerging horizons of management in a changing environment.

Suggested Readings:
1. Drucker Peter F: Management Challenges for the 21st Century; Butterworth Heinemann, Oxford.
2. Weihrich and Koontz, et al: Essentials of Management; Tata McGraw Hill, New Delhi.
3. Fred Luthans: Organizational Behaviour, McGraw Hill, New York.
4. Louis A. Allen: Management and Organisation: McGraw Hill, New York.
5. Ansoff H.I: Corp[orate Strategy; McGraw Hill, New York.
6. Hampton, David R: Modern Management, McGraw Hill, New York.
7. Stoner and Freeman: Management, Prentice- Hall, New Delhi.
8. Maslow Abraharm: Motivation and Personality; Harper & Row, New York, 1954.
9. Hersey Paul and Blanchard Kenneth: Management of Organization Behaviour - Utilizing the Human
Resources; Prentice Hall of India, New Delhi.
10. Ibancevish J.M. and Matleson M.T. Organizational Behaviour & management; Irwin Homewood,
Illinois.

GROUP-B: PAPER-IV INCOME -TAX
OBJECTIVE
It enables the students to know the basics of Income Tax Act and its implications.

COURSE INPUTS
UNIT I Basic Concepts: Income, agricultural Income, casual income, assessment year,
previous year, gross total income, total income, person, Tax evasion, avoidance,
and tax planning.

UNIT II Basis of Charge: Scope of total income, residence and tax liability, income which
does not form part of total income.

UNIT III Heads of Income: Salaries: Income from house property; Profit and gains of
business or profession, including provisions relating to specific business; Capital
gains; Income from other sources.

UNIT IV Computation of Tax Liability: Computation of total income and tax liability of an
individual, Aggregation of income; Set-off and carry forward of losses; Deduction
from gross total income.

UNIT V Tax Management: Tax deduction at source; Advance payment of tax; Assessment
procedures; Tax planning for individuals. Filing of Return; Best judgement
Assessment; PAN

UNIT VI Tax Administration: Authorities, appeals, penalties.
Suggested Readings:
1. Singhanai V.K. Students' Guide to Income Tax, Taxmann, Delhi.
2. Prasad, Bhagwati: Income Tax Law & Practice; Wiley Publication, New Delhi.
3. Mehrotra H.C.: Income Tax Law & Accounts; Sahitya Bhawan, Agra.
4. Dinker Pagare: Income Tax Law and practice; Sultan Chand & Sons, New Delhi.
5. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New
Delhi.
6. Chandra Mahesh and Shukla D.C.: Income Tax Law and Practice; Pragati Publications, New Delhi.

GROUP-C: PAPER-V FUNDAMENTALS ENTERPRENEURSHIP
OBJECTIVE
It provides exposure to the students to the entrepreneurial culture and industrial
growth so as to preparing them to set up and manage their own small units.

COURSE INPUTS
UNIT I Introduction: The entrepreneur, Definition; Emergence of entrepreneurial class;
Theories of entrepreneurship; Role of socio-economic environment;
Characteristics of entrepreneur, Leadership; Risk taking; Decision-making and
business planning.

UNIT II Promotion of a Venture: Opportunities analysis; External environmental analysis- economic, social and technological; Competitive factors; Legal requirements for
establishment of a new unit, and raising of funds; Venture capital sources and
documentation required.

UNIT III Entrepreneurial Behavior: Innovation and entrepreneur, Entrepreneurial behavior
and Psycho-Theories, Social responsibility.

UNIT IV Entrepreneurial Development Programmes (EDP): EDP, their role, relevance, and
achievements; Role of Government in organizing EDPs; Critical evaluation.

UNIT V Role Of Entrepreneur: Role of an entrepreneur in economic growth as an
innovator, generation of employment opportunities, complimenting and
supplementing economic growth, bringing about social stability and balanced
regional development of industries; Role in export promotion and import
substitution, forex earnings, and augmenting and meeting local demand.

Suggested Readings:
1. Tandon B.C. Environment and Entrepreneur, Chugh Publications, Allahabad.
2. Siner A David: Entrepreneurall Megabuks; John Wiley and Sons, New York.
3. Srivastava S.B. A Practical Guide to Industrial Entrepreneurs; Sultan Chand and Sons, New Delhi
4. Prasana Chandra: Project Preparaion, Appraisal, Implementation; Tata McGraw Hill, New Delhi.
5. Pandey I.M.: Venture Capital- The Indian Experience: Prentice Hall of India.
6. Holt: Entrepreneurship -New Venture Creation; Prentice Hall of India.
7. Shukla, M.B.: Entrepreneurship.

GROUP-C: PAPER-VI PUBLIC FINANCE
OBJECTIVE
The Objective of this course is to provide basic knowledge about various
intricacies for public finance.

COURSE INPUTS
UNIT I Meaning & Scope of Public Finance Public goods vs. Private goods, Principle of
Maximum Social Advantage, Public Budget, Techniques of Budgeting (ZBB
PBB), Deficit Financing
UNIT II Public Expenditure: Meaning & Nature, Wagner's views on increasing state
activities Wiseman-peacock hypothesis, Canons and classification of public
expenditure effects on production, distribution and economic stability.
UNIT III Public Revenue: Main sources of revenue, Tax revenue, Direct and Indirect
Taxes, Progressive, proportional & Regressive Taxes, Value added tax, The
Division of tax burden, Incidence of a tax, effects on production & distribution.
UNIT IV Public Debts: Role and classification of Public debts and methods of their
redemption.
UNIT V Indian Public Finance: Financial Federation under constitution, Financial
Adjustments in India, Finance Commission, review of Indian Tax System.
Budgetary Procedure and Financial Control in India.

Suggested Readings:
1. Pigou A.C.; A study of public finance.
2. Bhargava, R.N. : Theory and practice of public finance.
3. Saxena and Mathur: Public Economics.
4. Plaion: Public Finance.

GROUP-C: PAPER-VII INDUSTRIAL LAW
OBJECTIVE
The purpose of this paper is to orient students about industrial rules and
regulations.
COURSE INPUTS

THE FACTORIES ACT:
Importance, Definitions, Provisions of the Factories Act relating of Health, Safety
and welfare of the workers Working hours of Adults and Young persons.
INDUSTRIAL DISPUTES ACT:
Meaning of Industrial Disputes, Authorities under the Industrial disputes Act,
their duties and right Strikes and lockouts, Lay of and retrenchment.
INDIAN TRADE UNIONS ACT:
Definition and Registration of trade unions Rights and liabilities of Registered
Trade Unions.
EMPLOYEES STATE INSURANCE ACT:
Constitution and Functions Employees state Insurance corporation, Standing
committee and medical Benefit Council, Provisions relating to Contribution and
benefits.
WORKMAN COMPENSATION ACT:
A brief study of the provisions to compensation of workman.
MINIMUM WAGES ACT & PAYMENT OF WAGES ACT:
Importance , Desfinitions and brief study of the provisions.
BOOK RECOMMENDED:
Sexena. Sharma and Porwal: Industrial Law
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BACHELOR OF COMMERCE (B.COM-III)
COURSE INPUT DETAILS
GROUP-A: PAPER-I CORPORATE ACCOUNTING
OBJECTIVE
This course enable the students to develop awareness about corporate
accounting in conformity with the provisions of Companies Act.

COURSE INPUTS
UNIT I Issue, Forfeiture, and Re-issue of Shares: Redemption of preference shares;
issue and redemption of debentures. Buy back of Shares.

UNIT II Final Accounts including computation of managerial remuneration, and
disposal of profit.

UNIT III Valuation of Goodwill and Shares.

UNIT IV Accounting for Amalgamation of Companies as per Indian Accounting Standard
14; Accounting for internal reconstruction-excluding inter-company holdings
and reconstruction schemes.

UNIT V Consolidated Balance Sheet of holding companies with one subsidiary only.

UNIV VI Accounts of Banking & Insurance Companies.

Suggested Readings:
1. Gupta R.L., Radhaswamy M. Company Accounts: Sultan Chand and Sons, New Delhi.
2. aheshwari S.N. Corporate Accounting; Vikas Publishing House, New Delhi.
3. Monga J.R. Ahuja, Girish, and Sehgal Ashok Financial Accounting; Mayur Paper Backs, Noida.
4. Shukla M.C. Grewal T.S. and Gupta S.C.: Advanced Accounts; S.Chand & Co. New Delhi.
5. Moore C.L. and Jaedicke R.KK Managerial Accounting South Western Publishing Co. Cincinnati, Ohio.
6. Jha, B.K. and Shah, M.S. Corporate Accounting Kedar Nath & Ram Nath Meerut.


GROUP-A: PAPER-II AUDITING
OBJECTIVE
This course aims at imparting knowledge about the principles and methods of
auditing and their applications.

COURSE INPUTS
UNIT I Introduction: Meaning and objectives of auditing; Types of audit Internal audit.
UNIT II Audit Process: Audit programme; Audit and books; Working papers and
evidences; Consideration for commencing and audit; Routine checking and test
checking.
UNIT III Internal Check System: Internal control.
UNIT IV Audit Procedure: Vouching; Verification of assets and liabilities.
UNIT V Audit of Limited Companies:
a. Company auditor -Appointment, powers, duties and liabilities.
b. Divisible profits and dividend.
c. Auditor's report clean report and qualified report.
d. Special audit of banking companies.
e. Audit of educational institutions.
f. Audit of Insurance Companies.
g. Audit of Non Profit organization.
UNIT VI Investigation:
a. Where fraud is suspected, and
b. When a client wishes to purchase the shares of Company.
UNIT VII Recent Trends in Auditing: Nature and significance of cost audit; Tax audit;
Management audit.

Suggested Readings:
1. Gupta Kamal Contemporary Auditing: Tata McGraw-Hill, New Delhi.
2. Tandon B.N.: Principles of Auditing; S.Chand & Co., New Delhi.
3. Pagare Dinkar: Principal and Practice of Auditing; Sultan Chand, New Delhi.
4. Sharma T.R. Auditing Principles and Problems; Sahitya Bhawan, Agra.

GROUP-B: PAPER-III MONEY AND FINANCIAL SYSTEM
OBJECTIVE
This course exposes the students to the working of money and financial system
prevailing in India.

COURSE INPUTS
UNIT I Money: Functions; Alternative measures to money supply in India -their different
components; Meaning and changing relative importance of each; High powered
money -meaning and uses; Sources of changes in high powered money.
UNIT II Finance Role of finance in an economy; Kinds of finance; Financial system;
Components; Financial intermediaries; Markets and instruments, and their functions.
UNIT III Indian Banking System: Definition of bank; Commercial banks -importance and
functions; Structure of commercial banking system in India; Balance sheet of a
Bank; Meaning and importance of main liabilities and assets; Regional rural banks;
Cooperative banking in India.
UNIT IV Process of Credit Creation by Banks: Credit creation process; Determination of
money supply and total bank credit.
UNIT V Development Banks and Other Non-Banking Financial Institutions: Their main
features; Unregulated credit markets in India - main feature.
UNIT VI The Reserve Bank of India: Functions; Instruments of monetary and credit control; Main
features of monetary policy since independence.

Suggested Readings:
1. Chandler L.V. and Goldfeld S.M.: The Economics of Money and Banking; Harper and Row, New York.
2. Gupta S.B. Monetary Planning of India; S.Chand, New Delhi.
3. Khan M.Y: India Financial System- Theory and Practice; Tata McGraw Hill, New Delhi.
4. Reserve Bank of India: Functions and Working.
5. Banking Commission Report(s).
6. Reserve Bank of India: Bulletins.
7. Reserve Bank of India: Bulletins.
8. Report on Currency and Finance.
9. Sengupta A.K. and Agarwal M.K. Money Market Operations in India; Skylark Publications, New Delhi.
10. Vinayakan N: Banking by 2000 A.D; Kanishka Publishers, Delhi.
11. Panchmukhi V.R. Rajpuria K.M. and Tandon R: Money and Finance in World Economic Order, Indus
Public Co. New Delhi.
12. Khubchandani: Practice and Law of Banking, Macmillan India Ltd., New Delhi.
13. Hatler: Bank Investment and Funds Management; Macmillan India Ltd. New Delhi.
14. Memill: Financial Planning in the Bank; Macmillan India Ltd. New Delhi.

GROUP-B: PAPER-IV INFORMATION TECHNOLOGY & ITS
IMPLICATIONS IN BUSINESS
OBJECTIVE
The Objective of the course is to familiarize the students with the innovations in
information technology and now it affects business. An understanding of the
ground rules of these technologies will enable the students to appreciate the nitty- gritty of E-Commerce.

COURSE INPUTS
UNIT I Information Revolution and Information Technology (IT): Deployment of IT in
Business; Basic features of IT; Impact of IT on business environment and social
fabric; Invention of writing; Written books; Printing press and movable type -
Gutenberg's invention; Radio, telephone, wireless and satellite communication;
Computing and dissemination of information and knowledge and convergence of
technologies (Internet with Wireless- WAP).

UNIT II Fundamentals of Computers: Data, information and EDP: Data, information, need
and concept of data and information, Levels of information from data; Data
processing; Electronic data processing; Electronic machines;
Number Systems and Codes: Different number systems -binary, octal, decimal,
hexagonal, and their conversion codes used in computers, BCD, EBCDIC,
ASCLL; Gray and conversions.

Computer Arithmetic and Gates: Binary arithmetic, complements, addition and
subtraction, Conversion from one system to another, Logic Gates, their truthtable
and applications minimization, and K-maps
Computer Processing System: Definition of Computer, Hardware/software
concepts; Generation of computers; Types of computers; Elements of digital
computer; CPU and its functions; Various computer systems.

I/O devices: Basic concepts of I/O devices Keyboard, mouse, MICR, OCR
microphones.

Various output devices: VDU, Printer, plotter, spooling, LS.
Storage Devices: Primary and secondary memory; Types of memories; Memory
capacity and its enhancement; Memory devices and their comparisons: Auxiliary
storage; tapes, disks (magnetic and optical); Various devices and their
comparison.

System Software- Role of Software, Different System Software: O.S., Utilities,
element of O.S. -its types and variations; DOS and windows.

Computer and Networks: Need of communication; Data transmission; Baud;
Bandwidth; Communication channel; Multiplexing; Basic network concepts;
O.S.I. model; Types of topologies; LAN, WAN; Client server concept.

UNIT III Computer-based Business Applications
Word Processing: Meaning and role of world processing in creating of documents,
editing, formatting, and printing documents, using tools such as spelling check
thesaurus, etc. in word processors (MS-Word).

Electronic Spreadsheet: Structure of spreadsheet and its applications to accounting
finance, and marketing functions of business; Creating a dynamic/sensitive
worksheet; Concept of absolute and relative cell reference; Using built-in
functions; Goal seeking and solver tools; Using graphics and formatting of
worksheet; Sharing data with other desktop applications; Strategies of creating
error-free worksheet (MS-Excel, Lotus 123). Practical knowledge of Wings
Accounting (Software), Tally etc.

Programming under a DBMS environment: The concept of data base management
system; Data field, records and files, Sorting and indexing data; Searching records
designing queries, and reports; Linking of data files; Understanding programming
environment in DBMS; Developing menu driven applications in query language
(MS-Access).

UNIT IV Electronic Data Interchange (EDI)
Introduction to EDI; Basic of EDI; EDI standard; Financial EDI (FEDI); FEDI for
international trade transaction; Application of EDI; Advantages of EDI; Future of
EDI.

UNIT V The Internet and its Basic Concepts.
Internet-concept, history, development in India; Technological foundation of
internet, Distributed computing; Client-server computing; Internet protocol suite;
Application of distributed computing; Client-server computing; Internet protocol
suit in the internet environment; Domain Name System (DNS); Domain Name
Service (DNS); Generic top-level domain (gTLD); Country code top-level domain
(ccTLD) - India; Allocation of second-level domains; IP addresses; Internet
protocol; Applications of Internet in business education, governance, etc.
UNIT VI Information System Audit:
Basic idea of information audit; Difference with the traditional concepts of audit;
Conduct and applications of IS audit in internet environment.

Suggested Readings:
1. Agarwala Kamlesh. N. and Agarwala Deeksha: Business on the Net-Introduction of E-Commerce;
Macmillan India, New Delhi
2. Agarwala Kamlesh. N. and Agarwala Deeksha: Bults, Bears and The Mouse: An Introduction to Online
Stock Market Trading; Macmillan India, New Delhi
3. Agarwala Kamlesh. N. and Agarwala Prateek Amar; WAP the Net: An Introduction to Wireless
Application Protocol; Macmillan India, New Delhi
4. Bajaj Kamlesh K. and Nag Debjani: E-Commerce: The Cutting Edge of Business; Tata McGraw Hill,
New Delhi.
5. Edwards, Ward and Bytheway: The Essence of Information System; Prentice Hall New Delhi.
6. Garg & Srinivasan: Work Book on System Analysis & Design; Prentice Hall New Delhi.
7. Kanter: Managing with Information; Prentice Hall New Delhi.
8. Minoli Daniel, Minoli Emma: Web Commerce Technology Handbook; Tata McGraw Hill, New Delhi.
9. Minoli Daniel,: Internet & Intranet Engineering: Tata McGraw Hill, New Delhi.
10. Yeats: Systems Analysis & Design; Macmillan India, New Delhi.
11. Goyal: Management Information System; Macmillan India, New Delhi.
12. Timothi J O'Leary: Microsoft Office 2000; Tata McGraw Hill, New Delhi.

[Pathak]

I am giving the B Com syllabus of Kanpur University for your reference. You can go through it. Here is the syllabus.

OBJECTIVE
The objective of this course is to provide basic knowledge of the provisions of the Companies Act. 1956, along with relevant case law.
COURSE INPUTS
The Companies Act, excluding provisions relating to accounts and audit sections, managing agents and secretaries and treasurers Sections 324 - 388E,
arbitration, compromises, arrangements and reconstructions - Sections 389-396).

For the rest of the syllabus you can download the pdf file provided.

Originally Posted by om parkash.l

I am b. com 2nd year student from kanpur university I don’t know about my syllabus so can you provide me procedure how I can download syllabus of b. com second year of kanpur university?

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