The Bhopal School of Social Sciences. Autonomous Institution. B.Com Semester Wise Syllabus

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1 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Accounting Income Tax Law & Practice ompulsory Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS General Introduction of Indian Income Tax Act 1961, asic oncepts: Income, Agriculture Income, asual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person, Assessee, Residential Status and Tax Liability, Exempted Income. Income From Salary Allowances, Perquisites, Retirement enefits, Gratuity. Income From House Property Annual alue, Deductions u/s 24, Fully Self occupied House Property, Partially self occupied House Property. Income From usiness and Profession, Income From apital Gains Short term capital gain and Long term capital gain. Income From Other Sources. Set off and arry Forward of Losses, Deductions From Gross Total Income, (Section U), lubbing of Income, omputation of Total Income and Tax Liability of an Individual. 117

2 Assessment Procedure, Permanent Account Number (PAN).Tax deducted at Source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties. Suggested Readings: 1 Students Guide to Income Tax y.k. Singhania, taxmann Delhi 2 Income Tax y Dr. R.N. Lakhotia 3 Income Tax by O.P. Agarwal, Arvind Jain. Sections Question Type No. of Long Answer Type (With Options) Total

3 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Management Group Management Accounting ompulsory Max. Marks 70 PARTIULARS UNIT I SYLLAUS Management Accounting Meaning, Nature, Scope and Functions of management accounting, Role of management accounting in decision making, Management accounting vs financial accounting and cost accounting. Tools and Techniques of management accounting. II III Financial Statement Meaning, Limitations and Importance of Financial statements, Objectives and methods of financial statement analysis, Ratio analysis, lassification of ratios Profitability ratios, Turnover ratios and Financial ratios, Advantages of Ratio analysis, Limitations of accounting ratios. Importance of Accounting ratios. Fund flow statement Meaning, Objectives, Importance and Limitations. ash flow statement (As per Indian Accounting Standard 3) Meaning, Advantages, Limitations. Difference between cash Flow and Fund Flow Statement. 119

4 I Absorption and Marginal osting: Marginal and differential costing as a tool for decision making make or buy, hange of product mix, Pricing, reak even Analysis, P- Ratio, Margin of Safety, Exploring new markets, Shut down decisions. udgetary ontrol: Meaning of budget and budgetary control: Objectives, Merits and Limitations, Types of udget ash and Flexible udget. oncept of Management audit, Responsibility Accounting. Management Reports, Types of Reports and Quality of good report. Suggested Readings: 1 Management Accounting S.P. Jain and K.L. Narang. 2 Management Accounting Shashi Gupta. 3 Management Accounting S.P. Gupta Sections Question Type No. of Long Answer Type (With Options) Total 70 1

5 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Applied Economics (Group A Finance) Public Finance Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS Public Finance Meaning, Nature, Scope and Importance. Difference between private and public finance. Principle of maximum social advantage. Role of state in public finance. Role of public finance in economic development of India. Sources of revenue Taxes, Loans, Grants and aid Meaning and types, anons of taxation, problem of justice in taxation, Incidence of taxation, Taxable capacity, Impact of taxation & Tax evasion, haracteristics of Indian Tax System, Defects & steps of reform Principle of public expenditure, Principle of public debt and its method of redemption. Effects of Public Expenditure on production and distribution. Public debt in India. Difference in the nature of public and private debts. Public finance in India. Sources of revenue of central and state government. Introduction of Fiscal responsibility and budget management act. oncept and types of budget, Fiscal deficit, Deficit Financing and Deficit udget. Financial 121

6 relation between centre and state. onstitution and Function of finance commission, recommendation of latest finance commission, Latest budget of M.P and entral Government. Main heads of revenue and expenditure of entral & State government. Suggested Readings: 1 Monetary Economics y S.. Gupta 2 Monetary Economics y Lewis, M.K and P.D. Mizan. 3 Macro economics y Heijdra.J. Sections Question Type No. of Long Answer Type (With Options) Total

7 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Applied Economics (Group Marketing) Principle of Marketing Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS Marketing Introduction, Nature and Scope of marketing, Importance of marketing, Marketing oncept: Traditional and Modern, Selling vs Marketing, Marketing Mix, Marketing Environment. Marketing Research Meaning and Importance. onsumer ehaviour and Marketing Segmentation: nature, Scope and Significance of consumer behavior, Market Segmentation concept and importance. asis for market segmentation. Product: oncept of product, consumer and industrial goods; Product planning and development, Packaging role and functions, rand name and trade mark; After sales service; Product life cycle concept. Price: Importance of price in the marketing mix, Factors affecting price of a product and service, Discounts and rebates. Distribution hannels and Physical distribution: Distribution hannels - oncept and role. Types of distribution channel; Factors affecting choice of a distribution channel; Retailer and 123

8 wholesaler; Physical distribution of goods; Transportation, Warehousing. Sales Promotion: Methods of promotion; Optimum Promotion Mix; Advertising media their relative merits and limitations; haracteristics of an effective advertisement; Personal selling; Selling as a areer; qualities of a successful sales person; Functions of Salesman. Suggested Readings: 1 Marketing Management y Philip Kotler. 2 Marketing by William M.Pride and.. Ferrell. 3 Principle of Marketing y R.L. Nolakha. Sections Question Type No. of Long Answer Type (With Options) Total

9 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Applied Economics (Group Insurance & Investment) Principles of Insurance Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS Insurance Meaning, Need, Types, Functions and Principles. Insurance Agent Rights and working of insurance agent. Life Insurance Introduction, Need, Importance, Elements of ontracts and Life Insurance ontract. Marine Insurance, Fire Insurance, Misc. Insurance, various types of agreements, Insurable interest, Procedure of claim settlements. Organization of General Insurance orporation and its subsidiary companies. New emerging trends in Insurance sector. Indian Life Insurance orporation Establishment, Objectives, Functions, Development and Evaluation. Study of main insurance policies in practice. Suggested Readings: 12

10 1 Principles of Insurance y Dr. R.L. Nolakha 2 Elements of Insurance y Dr. Ramesh Mangal 3 Principles of Insurance y Dr. alchandra Shrivastava. Sections Question Type No. of Long Answer Type (With Options) Total

11 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Tax Procedure & Practice entral Excise Procedure & Practice Optional Max. Marks 70 PARTIULARS UNIT I SYLLAUS Nature of excise duty Difference between central excise duty, custom duties, sales tax and octroi duty. asics of Excise duty liability Types of Excise Duties asic duty and special duty of excise. II Organization of central excise in India Administration and Operational authorities. Regulatory Framework An overview of central excise and sales act An overview of central excise. Tariff Act 198. entral Excise Rule Important terms and Definitions Assesse, Assessable value, excisable goods, manufacture, Manufacturer, omputation of excise duty payable. III General Procedure Under entral Excise Registration of central excise, Purpose and Procedure thereof, exemption, registration filing of declaration for claiming exemption. 127

12 lassification List Filing and submission of classification list and its approval. I What is MODAT, Salient features of MODAT, MODAT declaration under Rule 7 for laiming MODAT under Rule 7A. Small Scale Industry Eligibility of SSI which are exempted licensing control. SSI availing concession rate of duty. General exemptions for small scale industries. ooks of accounts, records and their preparation. (a). Records RA1, F4, for daily production and clearance. (b). Account of principal raw Material form No. 4. References: 1. Indirect Taxes y.s. Datey 2. Indirect Taxes y.k. Singhania Sections Question Type No. of Long Answer Type (With Options) Total

13 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Tourism & Travel Management Tourism Product India(I) Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS Role of fairs & festivals as cultural resource of Indian tourism product. Only an introductory knowledge about some popular festivals viz. Deepawali, Dussehra, Holi, Rakshabandhan, Id, hristmas, aisakhi, Guru Nanak Jayanti, Onam, Pongal, Mahaveer Jayanti, Republic Day, Independence Day, Gandhi Jayanthi. An outline study of India s popular handicraft items and other products which are favorite tourist shopping items. Ways and means to improve the share and role of shopping in tourism industry. A brief account of the role of MPTD in promoting tourism in the state. Location and significance (very brief) of the following tourist spots of Madhya Pradesh:- hopal, Sanchi, himbetika, Khajuraho, Mandu, Pachmarhi, Jabalpur, Kanha, andhavgarh, Gwalior, Orchha, Onkareshwar, Amarkantak, Ujjain. Location and significances (very brief) of the following tourist Spots of Eastern India: Kolkata, Puri, huvaneshwar, Konark, Patna, Gaya, odhgaya, Nalanda, Darjeeling, Sunderbans, Kaziranga. 129

14 Location and significance (ery brief) of the following tourist spots of Western India:- Jaisalmer, Dwarka, Somnath Mandir, Sasan Gir, Mumbai, Goa, Ajanta- Ellora, Nanded, Shirdi, Pune, Nashik. Suggested Readings: 1 Festivals & Holidays of India: P. Thomas 2 Fodor s Guide to India, Foder 3 Faiths, fairs & festivals by: Keith Sections Question Type No. of Long Answer Type (With Options) Total

15 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Foreign Trade Practices and Procedure Foreign Trade documentation and Procedure Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS oncept, definition, needs of documents, type of documents, Processing, and export orders, export and import licenses. Foreign exchange, customer clearance of import and export cargo. Shipment of goods and port procedures, bills of lading and charter duty, determination of freight. Post shipment of formalities, formatives and procedures, claiming duty and their advantages and disadvantages. Role of shipping, liners and tramps determination of freight. ontainerization procedure, packaging and making for export. Forwarding and clearing agents. Air transport procedure and determination of freight. argo insurance basic principles types of covers and determination of premium. Filing the claims and obtaining the cover. 131

16 Sections Question Type No. of Long Answer Type (With Options) Total

17 The hopal School of Social Sciences Autonomous Institution.om Semester Wise Syllabus Session lass Semester Subject Title of the paper ompulsory or Optional.om Principles & Practices of Management of Insurance Property & Liability Insurance. Optional Max. Marks 70 PARTIULARS UNIT I II III I SYLLAUS Introduction of Risk and Insurance; Insurable & non-insurable risk; nature of property and liability insurance, crop and cattle insurance, legal position of insurance agent, records of liability insurance, issue of policy. Specific and all risk insurance; aluation of risk; indemnity contracts and specific value contracts; Average and contribution, excess and short insurance careers. Types of liability insurance policy; mandatory public liability insurance, dwelling property losses. Meaning and importance of Reserve Funds. Auto insurance, medical benefit insurance; Employer s Liability; dishonesty, personal and residential insurance, commercial enterprises and industrial property insurance. Insurance problems of institutions- insurance problems of educational and religious institutions, hospitals, clubs and associations. 133

18 Marketing and underwriting of liability insurance, finance and liability insurance; Theft insurance contracts. Suggested Readings: 1 Insurance and Risk Management- P.K. Gupta, Himalaya Publications. 2 Fundamentals of Risk Insurance-Emmett J.aughan & Therese aughan, Jain ook Agency. Sections Question Type No. of Long Answer Type (With Options) Total 70 Sections Question Type No. of Long Answer Type (With Options) Total

Department of Higher Education, Govt. of M.P. B.Com. (Graduate) Semester Wise Syllabus

Department of Higher Education, Govt. of M.P. B.Com. (Graduate) Semester Wise Syllabus As recommended by Central Board of Studies and Approved by the Governor of M.P. Session 2018-19 Class B.Com 3 rd year