Kolkata University B com

Can you give me syllabus of the B.Com third year offered by the Kolkata University? I am failed to get the syllabus on the internet and some of syllabus on the internet are the old but I need the revised Kolkata University B.Com third year syllabus.

In last month, I have taken admission in B.Com Course at Kolkata University. I need syllabus of this Course, so do you know from where I can find syllabus of B.Com Course of Kolkata University?

[pooja]

As you are looking for syllabus of B.Com Course offered by Kolkata University, so here I am providing complete syllabus:

Kolkata University B.Com Syllabus
1st Semester:
AECC 1.1Chg Language:
Communicative English - 50
Indian Language - 50
GE 1.1 Chg Microeconomics I & Statistics (50+50)
CC 1.1 Chg Business Laws
CC 1.2 Chg Principles of Management
CC 1.1 Ch Financial Accounting I

FINANCIAL ACCOUNTING I
Unit I:
Nature of accounting; Users of accounting information; 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.

Unit II:
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 estimate and method of charging depreciation. Accounting for depreciation: Asset-depreciation, Asset-provision.
Reserves and provisions: Meaning; Objective; Types & Accounting
Capital and revenue expenditures and receipts: general introduction only.
Adjustment and rectification

Unit III:
Financial accounting standards: concept, benefits, procedure for issuing accounting standards in India. Need for a global standard, IFRS (concept only).
Concept of accounting theory; relation with practice; GAAP; Capital capital maintenance concepts; Limitations of Historic Cost accounting; Introduction to Fair Value accounting.

Unit IV:
Preparation of financial statements: of sole proprietorship business entities from a trial balance Manufacturing, Trading, P/L A/c and Balance Sheet.

Unit V:
Preparation of financial statements:
a) from incomplete records
b) of non-profit organization

Unit VI:
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
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).

Microeconomics I & Statistics (50+50)
Module I: Microeconomics I:
Unit:I Demand and Consumer behaviour
Concept of demand, demand function, law of demand, derivation of individual and market demand curves, shifting of the demand curve; elasticity of demand.
Consumer behaviour: Marshallian utility approach and Indifference Curve approach; utility maximization conditions . Income-Consumption Curve (ICC) and Price-Consumption Curve (PCC): Derivation of demand curve from PCC.

Unit: II Production and Cost
Production function: Short-run and Long-run; Relation among Total Product, Average Product and Marginal Product, Law of returns to a variable factor, Law of Returns to Scale; Concepts of Iso-quant and iso-cost line; Conditions for optimization (graphical approach).
Cost: Accounting and Economic Costs; Social and Private Costs; Short-run and Long-run Costs; Relation between Average and Marginal Costs; Determination of LAC curve from SAC curves, LMC.

Unit: III Perfect Competition
Concept of Perfectly Competitive market: Assumptions, Profit maximization conditions;
Related concepts of Total Revenue, Average Revenue and Marginal Revenue, Short-run and Longrun equilibrium of a firm; determination of short-run supply curve of a firm, measuring producer surplus under perfect competition, Stability analysis Walrasian and Marshallian, demand supply analysis including impact of taxes and subsidy.

Module II: Statistics:
1. Fundamentals: Definition of Statistics, Scope and limitation of Statistics, Attribute and variable, Primary and secondary data, Method of data collection, Tabulation of data, Graphs and charts, Frequency distribution, Diagrammatic presentation of frequency distribution.
2. Measures of Central Tendency: Meaning of central tendency, Common measures mean (A.M., G.M., H.M.) median and mode, Partition values- quartiles, deciles and percentiles, Applications of different measures.
3. Measures of Dispersion: Meaning of dispersion, Common measure range, quartile deviation, mean deviation and standard deviation; Relative measures of dispersion, Combined standard deviation, Applications of different measures.
4. Moments, Skewness and Kurtosis: Different types of moments and their relationships, Meaning of skewness and kurtosis, Different measures of skewness,
Measure of kurtosis, Applications of different measures.
5. Interpolation: Finite differences, Polynomial function, Newtons forward and backward interpolation formula, Lagranges interpolation formula.

Kolkata University B.Com Syllabus
caluniv.ac.in/news/B.com-Syllabus-2017.pdf