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3rd August 2015, 09:40 AM
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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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3rd August 2015, 11:33 AM
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Re: University Of Calcutta B.Com Syllabus
As you want admission in University Of Calcutta to do B.com and here looking for its syllabus , so on your demand here I am providing same for you : 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 [MAP]University Of Calcutta[/MAP] If you want see syllabus in detail then you have to download following attached file : |