University Of Calcutta B.Com Syllabus

I have clear 12th exam and now want to do B.com from University Of Calcutta bit before admission I want o check University Of Calcutta B.com program syllabus for an idea that I should do it from this university or another university , will you plz provide me syllabus of it ??

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First year
Language
Major Indian Language -- 50 marks
Communicative English --50 marks
Financial Accounting I
Business Regulatory Framework
Principles & Practice of Management & Business
Communication (50+50)
Economics I
Business Mathematics & Statistics
Āā

Second year
Information Technology & Its Application in
Business (Theory -50 marks + Practical -50 marks)
Principles of Marketing* (50) & e-Commerce (50)
Economics II & Advanced Business Mathematics
Financial Accounting II
Direct & Indirect Taxation
Cost & Management Accounting

Third year
Financial Accounting III
Auditing
Indian Financial System and Financial Market Operations
Financial Management
Project Work (Written 50) + (Viva-voce 50)
Environmental Studies

University Of Calcutta B.Com Syllabus
Unit 1. Listening & Understanding Lessons Lectures- 8
Unit 2. Reading Skill: Intensive and Extensive Reading, Skimming and Scanning
Lectures- 6
Unit 3. Communication Skill: Conversation Practice, Debates, Colloquium
Lectures- 5
Unit 4. Writing Skill: Basic Rules, Introductory Grammar, Common Errors
Writing CVs, Official Correspondence, Letter for approval of the authority, Circular, Agenda,
Notice, Press Release, Report writing about the proceedings of any seminar, Preparation of
official reports, etc. Lectures- 15/ Marks-30
Unit 5. Business Communication: Letter to Vendor-quotation, Query for details of any
item, Reminder letter, Newsletters, Newspaper Reports, Advertisement, etc.
Lectures- 10/ Marks-20
Unit 6. Personality Grooming: Mock Interview, Group Discussions and Seminar
Presentations. Lectures- 6
(Units 4 & 5 are meant for Final Written Examination. Colleges should conduct test on Units
1, 2, 3, & 6 separately in the form of Class Test/ Class Assignments etc., apart from written
test on Units 4&5)
Suggested Readings
• Nilanjana Gupta, Communicate with confidence, Anthem Press
• V. Syamala, Effective English Communication for you, Emerald Publisher
• Krishnamohan & Meera Banerji, Developing Communication Skills
• R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.
• Shalini Sharma, Concepts of Professional Communication, Acme Learming
Unit Topic Details Marks
allotted
No. of
lectures
Introduction
• 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, realisation, accruals,
periodicity, consistency, prudence (conservatism),
materiality, matching and full disclosures.
8 8
• 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.
8 8
• 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, Asset-provision.
• Reserves and provisions: Meaning; Objective; Types &
Accounting
8 10
1
Concepts for
determination of
business income
• Capital and revenue expenditures and receipts: general
introduction only.
• Adjustment and rectification
8 10
2 Final accounts Preparation of financial statements: of sole proprietorship
business entities from a trial balance – Manufacturing,
Trading, P/L A/c and Balance Sheet
18 20
50 56
Unit Topic Details Marks
allotted
No. of
lectures
1 Final accounts
Preparation of financial statements:
a) from incomplete records
b) of non-profit organisation
15 16
2
Accounting for
special sales
transaction
• 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
• Concept of sectional balancing, preparation of control
accounts. Self balancing Ledger: advantages;
Recording process; preparation of Adjustment
accounts.
4
Insurance claim for
loss of stock and
for loss of profit
• 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 )
20 24
5 Partnership
accounts-I
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
15 16
50 56
Suggested Reading:
• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House
Pvt. Ltd.
• Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication
• B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
• Hanif & Mukherjee, Financial Accounting, TMH
• Frank Wood, Business Accounting Vol 1, Pearson
• Tulsian, Financial Accounting, Pearson
• Accounting Standards issued by ICAI
Paper 1.3 Chg: BUSINESS REGULATORY FRAMEWORK
Unit 1. The Indian Contract Act, 1872 No. of classes 20 / marks 20
1.1 Introduction
Essential elements of a valid contract, classification of contracts
1.2 Offer and Acceptance: meaning, rules relating to valid offer and acceptance; communication of
offer and acceptance; revocation of offer and acceptance
1.3 Consideration : definition ; essential elements, types of consideration ; “no consideration no
contract” and it’s 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 and free consent; coercion; undue influence; fraud;
misrepresentation; mistake
1.6 Void and Voidable Agreements: definitions; distinction between void and illegal agreement;
wagering agreement
1.7 Discharge of Contracts: meaning; methods of termination or 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 No. of classes 12 / marks 8
2.1 Introduction: definition; goods and their classification; sale and a agreement to sell; essential
elements of contract of sale; sale distinguished from hire purchase and instalment sale
2.2 Conditions and Warranties: distinction between condition and warranty; implied conditions and
warranties
2.3 Doctrine of Caveat Emptor and 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 and his rights
Unit – 3 Indian Partnership Act, 1932 No. of classes 12 / marks 8
3.1 Partnership: meaning - partner, firm and firm name; essential elements; true test of partnership
3.2 Types of Partner: 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 Minor’s Position in Partnership
3.5 Rights and 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 and grounds of dissolution
Unit – 4
The Negotiable Instruments Act, 1881 No. of classes 12 / marks 8
4.1 Negotiable Instruments: definition, features; Promissory Note, Bill of Exchange and Cheque –
essential elements; distinction between Promissory Note, Bill of Exchange and Cheque; types of
cheques – modes of crossing cheques; inchoate stamped instrument; accommodation bill;
fictitious bill
4.2 Endorsement – types of endorsement
4.3 Holder and 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 No. of classes 6 / marks 6
5.1 Introduction: objective of the Act, definitions of complaint, consumer; consumer dispute, goods,
services, etc.
5.2 Objectives of Central Council and State Council
5.3 Consumer Dispute Redressal Agencies: composition and jurisdiction of district forum, State
Commission and National Commission
5.4 Manner of Lodging a Complaint: procedure of complaint; findings of District Forum, Appeal
INDIAN COMPANY LAW
Unit – 1 No. of classes 12 / marks 10
Introduction – definitions, features and types of Companies; private company and public company –
differences, conversion of private company into public company and vice versa
Unit – 2 No. of classes 12 / marks 10
Memorandum of Association and Articles of Association, distinction, alteration of Memorandum and
Articles of Association, Doctrine of Ultra Vires and Indoor Management; Prospectus- form and
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 and its consequences; minimum subscription; Dematerialized shares
Unit – 3 No. of classes 8 / marks 6
Formation of Company: essential steps, procedure for registration and incorporation, certificate of
incorporation and commencement of business; promoters – legal status, duties, liabilities and
remuneration; allotment of shares
Unit – 4 No. of classes 14 / marks 12
Share Capital – equity and preference shares; stock; sweat equity shares; ESOP(Employees stock
option scheme); rights issue; share certificate and share warrants - distinction; bonus shares; transfer
and transmission of shares; buy back of shares; debenture- classification
Unit – 5 No. of classes 14 / marks 12
Board of Management
Director- qualification, disqualification, appointment, legal position; number of directorship ;
removal, Resignation of Director; duties, liabilities, powers of board of directors; Managing Director
– qualification, appointment;
Company Meetings - quorum, resolution, Minutes;
Winding up – modes, Grounds for compulsory and voluntary winding up
Suggested Readings
• Tulsian,P.C., Business LawTMH
• Chandra P.R., Business Law, Galgotia
• Mathur, Satish B., Business Law, TMH
• 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
• Ramaiya, A., Guide to the Companies Act, Wadhwa & Co.
PRINCIPLES AND PRACTICE OF MANAGEMENT
Unit1. Introduction to Management: Management - definition, importance, functions;
Nature-as profession, science and art, universality of management; Levels of management;
managerial tasks and skills
(5 lectures/ 4 marks)
Unit 2. Different Schools of Management Thought: Classical School-contributions of
Taylor and Fayol; Neo-classical School-Human Relations approach and Behavioural Science
approach; Modern School-Systems approach and Contingency approach
(12 lectures/ 8 marks)
Unit 3. Planning: concept, importance, types, steps, premises, barriers to effective planning
and remedial measures; Strategic Planning-concept; Forecasting-concept, techniques
(12 lectures/ 8 marks)
Unit 4. Organizing : concept, importance, principles, different organization models - Line &
Staff, Functional; Departmentation – need, basis, principles; Delegation of Authorityelements,
steps, barriers; Centralisation and Decentralization of Authority; Span of
Management -concept and determining factors
(10 lectures /8 marks)
Unit 6. Motivation: concept, importance, contributions of McGregor, Maslow, and Herzberg
(8 lectures /8 marks)
Unit 7. Leadership: concept, importance, types, leadership traits; Tannenbaum & Schmidt’s
Model and Blake & Mouton’s Model
(8 lectures/ 8 marks)
Unit 8. Co-ordination: concept, significance, principles, techniques
(2lectures /2 marks)
Unit 9. Control: concept, steps, tools
(4 lectures/ 4 marks)
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
BUSINESS COMMUNICATION
Unit-I: Introduction: definition, objectives, importance, elements, process, forms, models;
levels of analysis of business communication; principles of effective communication, barriers
to Communication and remedial measures, role of communication in conflict resolution
(10 Classes/ 10 marks)
Unit-II: Types of Communication: formal and informal communication; grapevine;
characteristics of corporate communication; communication network
(10 Classes/ 10 marks)
Unit-III: Tools of Communication: emergence of communication technology; modern
forms of communication – Fax, E-mail, Video Conferencing
(10 Classes/ 10 marks)
Unit-IV: Drafting – notice, circular, resolution, minutes, report; CV writing, business letter
writing – offer letter, quotation, status enquiry, confirmation, execution, refusal and
cancellation of order, recommendation, credit collection, claim, bank loan
(20 Classes/ 20 marks)
Suggested Readings
• Anjanee Sethi & Bhavana Adhikari, Business Communication, TMH
• R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.
• Chaturvedi & Chaturvedi, Business Communication : Concepts, Cases and
Applications, Pearson
• M.K.Shegal & Vandana Khetarpal, Business Communication, Excel Books
Common Paper for B.Com. Honours and General
Unit – I: Introduction
Economics — scope and subject matter. Distinction between Economics and Business Economics.
Tools required – Functional relationships, schedules, graphs, concept of slope and its measurement- etc.
Resources-scarcity and efficiency - Production Possibility Frontier-it’s shifting.
(Lectures 2 / Marks 2)
Unit – II: Basics of Demand and Supply
The concept of demand and demand function - Derivation of Individual demand curve and Market
demand curve– Shifting of the demand curve – The supply function and the supply curve – Derivation of
individual supply curve and market supply curve – Shifting of the supply curve- Determination of
equilibrium price.
(Lectures 3 / Marks 4)
Unit – III: Theory of Consumer Behaviour: Cardinal analysis – Law of diminishing marginal utility –
consumer surplus Ordinal approach – Indifference curve analysis – Budget line – Consumer
Equilibrium – Income consumption curve and Price consumption curve – Hicksian decomposition of
price effect into substitution effect and income effect – Demand curve for Normal, inferior and Giffen
goods
Concept of Elasticities of demand – Measurement pf various elasticities of demand – Distinction
between slope of a demand curve and the elasticity of demand – Elasticity of supply – Measurement.
(Lectures 10 / Marks 12)
Unit – IV: Theory of Production
Production Function – The Law of variable proportions – Relationships among TP, AP, and MP.
Concept of Isoquant and Isocost – Finding the optimal employment of inputs – Ridge lines: the
economic region of production – Output expansion path and homogeneous production function.
(Lectures 6 / Marks 6)
Unit – V: Theory of Cost
Cost analysis – Different concepts – Accounting and Economic costs, Opportunity cost, Private and
social costs; Short run and long run costs.
(Lectures 6 / Marks 6)
Unit – VI: Market for Commodities
Revenue concepts under different market conditions: TR, AR, MR and relationship among AR, MR and
elasticity of demand.
Perfect competition – Short run and long run equilibrium – Supply curve in the short run (shutdown and
breakeven point concepts). Monopoly – Short run and long run equilibrium – Concept of Price
discrimination. Monopolistic competition, Oligopoly Market – Short run and long run equilibrium.
(Lectures12 / Marks 12)
Unit – VII: Factor Price Determination
Theory of Wage Determination - Backward Bending Supply curve of labour; Determination of Rent,
Profit and Interest rate.
(Lectures 11 / Marks 8)

Address

University Of Calcutta
Senate House, 87/1, College Street
Kolkata, West Bengal 700073

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