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

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1 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Accounts Group Title of the Paper Income Tax Law & Practice Compulsory/Optional Compulsory Maximum Marks 85 Particular Unit I Unit-II Unit III Unit-IV Unit V General Introduction of Indian Income Tax Act, 1961, Basic Concepts: Income, Agricultural Income, Casual Income, Previous Year, Assessment year, Gross Total Income, Total income, Person,Assessee, Residential Status and Tax Liability, Exempted Income. Income from salary, Income from House property Income from Business and Profession, Capital Gains, Income from other sources. Set off and Carry forward of losses, Deductions from Gross Total Income, Clubbing of Income, Computation of Total income and Tax Liability of an Individual. Assessment Procedure, Permanent Account Number, Tax Deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties. Note- In this paper 70% shall be numerical questions and 30% shall be theoritical questions.

2 Suggested Reading:- 1. Student Guide to Income Tax Singhania V.K. Taxman Delhi 2. R.K. Gour & Narang Income Tax Law & Practice, Kalyani Publishers, Mumbai 3. Sharma, Shah, Agrawal, Mangal, Jain & Modi Income Tax R.B.D. Publishing House, New Delhi(Hindi Medium)

3 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Management Group Title of the Paper Management Accounting Compulsory/Optional Compulsory Maximum Marks 85 Particular Unit-I Unit II Unit- III Unit IV Management Accounting: Meaning, Nature, Scope and Functions, Role of Management Accounting in Decision Making, Management Accounting v/s Financial Accounting and Cost Accounting, Tools And Techniques of Management Accounting. Financial Statement: Meaning, Importance and Limitations, Objectives and Methods of Financial Statement Analysis, Ratio Analysis, Classification of Ratios Profitability ratios, Turnover Ratios and Financial Ratios, Advantages of Ratio Analysis, Limitations of Accounting Ratios. Fund Flow Statement, Cash Flow Statement(As per Indian Accounting Standard -3) Absorption and Marginal Costing: Marginal and Differential Costing as a tool for decision making make or buy, Change of product mix, Pricing, Break Even Analysis, Exploring New Markets, Shutdown Decisions

4 Unit V Budgetary Control, Meaning of Budget and Budgetary Control: Objectives, Merits and Limitations, Types of budget: Cash budget and Flexible budget, Concept of Management Audit, Responsibility Accounting, Management Reports, Types of Management Reports and Quality of Good Report Note- In this paper 70% shall be numerical questions and 30% shall be theoritical questions. Suggested Reading:- 1. Jain S.P. Naraga K.L. Management Accounting, Kalyani Publishers, New Delhi 2. Shashi Gupta Management Accounting, Kalyani Publishers, New Delhi 3. S.P.Gupta Management Accounting, Sahitya Bhawan, Agra 4. Trivedi, Sharma and Mehta Management Accounting, DAVV Publication

5 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Applied Economics Group Group -A: Finance Title of the Paper Public Finance Compulsory/Optional Optional Maximum Marks 85 Particular Unit I Unit-II Public Finance: Meaning, Nature, Scope and Importance, Difference between Private & Public Finance, Principles of Maximum Social Advantage, Role of State in Public Finance. Sources of Revenue: Taxes, Loans, Grants and Aid- Meaning and Types, Canons of Taxation, Problem of Justice in taxation, incidence of taxation, taxable capacity, Impact of Taxation & Tax evasion characteristics of Indian Tax System, Defects & Steps of Reform Unit -III 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. Unit IV Public Finance In India: Sources of Revenue of Central and State Govt., Concept and types of budget, Fiscal Deficit, Deficit Financing and deficit budget, Introduction of Fiscal Responsibility and Budget

6 Management Act. Unit V Constitution and Function of Finance Commission, Recommendation of latest Finance Commission, Latest budget of Central and M.P. Govt., Financial Relations between Central & State govt., Main heads of revenue and expenditure of Central and State govt. Suggested Reading:- 1. Lekhi R.K. Public Finance, Kalyani Publishers, New Delhi 2. Mithani D.M. Public Finance, Himalya Publishing House, Mumbai

7 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Applied Economics Group Group B : Marketing Title of the Paper Principle of Marketing Compulsory/Optional Optional Maximum Marks 85 Particular Unit I Unit-II Marketing: Introduction, Nature and Scope of Marketing, Importance of Marketing, Marketing Concept: Traditional and Modern, Selling v/s Marketing, Marketing Mix, Marketing Environment. Consumer Behaviour & Marketing Segmentation: Nature, Scope and Significance of Consumer Behaviour, Market Segmentation Concept and Importance, Basis for Market Segmentation Unit -III Product: Concept of Product, Consumer & Industrial Goods, Product Planning and Development, Packaging Role & Functions, Brand Name and Trade Mark, After sales service: Product Life Cycle Concept Unit IV Unit V Price: Importance of price in the Marketing mix, Factors affecting price of a product/service, Discounts & Rebates, Distribution Channels & Physical distribution channels Concept & Role; Types of distribution channels; Factors affecting choice of a distribution channel; retailer and wholesaler; Physical distribution of goods; Transportation & Warehousing. Sales Promotion: Methods of Promotion, Optimum Promotion Mix,

8 Advertising media : relative merits & limitations, Characteristics of an effective advertisement, Personal Selling, Selling as a career, Qualities of a successful sales person, Functions of Salesman. Suggested Reading:- 1. Philip Kotler Marketing Management : Prentice Hall 2. Shrivastava P. K. Principles of Marketing Himalya Publishing House, Mumbai 3. Bansal S.P. Principles of Marketing Kalyani Publishing, New Delhi 4. Minakshi Arun Kumar Principles of Marketing Vikash Publishing House, New Delhi

9 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Applied Economics Group Group C: Insurance & Investment Title of the Paper Principle of Insurance Compulsory/Optional Optional Maximum Marks 85 Particular Unit I Unit-II Insurance- Meaning, Need, Types, Functions and Principles, Insurance Agent Rights and working of Insurance Agent Life Insurance: Introduction, Need, Importance, Elements of Contracts and Life Insurance Contract. Unit -III Marine Insurance, Fire Insurance, Misc. Insurance, Various Types of agreements, Insurable interest, Procedure of Claim Settlements. Unit IV Unit V Organization of General Insurance Corporation and its subsidiary Companies, New Emerging Trends in Insurance Sector. Indian Life Insurance Corporation: Establishment, Objectives, Functions, Development & Evaluation, Study of Main Insurance Policies in practice. Suggested Reading:-

10 1. Singh Indrajeet Principle of Insurance Kalyani Publishers, New Delhi

11 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Tax Procedure & Practice Title of the Paper Central Excise & Customs Duty Compulsory/Optional Optional Maximum Marks 85 Particular Unit I Unit-II Nature & Meaning of Central Excise, Distinction between Central Excise and Central Sales Tax, Law Relating to Central Excise, Important definitions. Classification of goods in Central Excise, General Principles of Classification, Valuation of Excisable goods, Valuation Rules, Exemption from Assessable value Computation of Central Excise Duty, MRP Based Valuation, Concept of CENVAT Unit -III Administrative Set up- Central Excise Duty Authorities, their power & duties, Offences & Penalties, Registration in Central Excise. Appeals & Revision, Collection & Refund, Penalties & Prosecution, Removal of goods for exports. Unit IV Unit V Customs Duty- Introduction, Meaning, Nature & Scope, Important definitions, Types of Custom Duty, Procedure of Import & Export, Export Promotion Scheme, Types of Import, Cargo, Baggages & Stores. Valuation Rules, Meaning & Interpretation of Transactional Value,

12 Computation of Assessable Value, Calculation of Customs Duty Payable, Powers of Customs Authorities, Appeals & Revision, Penalties & Prosecutions.

13 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Office Management & Secretarial Practice Title of the Paper Secretarial Works & Practice Compulsory/Optional Core Subject III Maximum Marks 85 Particular Unit I Unit-II Secretary meaning, types, rights, duties, responsibilities of secretary, appointment and dismissal of secretary. Meeting introduction, kinds of meeting, legal rules of meeting, voting of meeting, chairman of meeting rights of chairman, duties of chairman, speech of chairman, Statutory Report. Unit -III Office Report- Meaning, Types, Need of Office report, Qualities of Report, Method of Writing Report, Suggestion for good report, Office System-meaning, procedures. Unit IV Making Travel- Preparing Tour Programmes of Officer, Hotel Reservation, Railway, Bus, Air Service Reservation, T.A. bill. Office Stationery- meaning, types, issued, recovery of stationery, controlling and purchasing methods of stationery.

14 Unit V Office Communication- meaning, types, importance, types of oral communication, types of written communication, Technical communication facilities. Suggested Reading:- 1. R.C. Agrawal Office Management 2. P.P.S. Gogna Company Law 3. I.M. Sahai Office Management 4. Balraj Duggal Office Management and Commercial Correspondence 5. M.C. Shukla Secretarial Practice 6. Jain Office Management 7. K. C. Garg, R.C. Chawla Company Law & Secretarial Practice

15 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 Class B.Com 3 rd year Semester V Sem Title of Subject Group Computer Application Title of the Paper E Commerce & Accounting Package Compulsory/Optional Optional Maximum Marks 85 Particular Unit I Introduction to Internet, Web Browsers, www, types of network- LAN and WAN, Basics- working with E mail, How to send and receive s, Search Engine. E Commerce: Business Operations, E Commerce Practices v/s Traditional Business Practices, Benefits of Ecommerce to Organization, Consumers & Society, Limitations of E commerce, Management Issues relating to E commerce. Unit-II Operations of E commerce, Credit Card transaction, Secure Hypertext Protocol, Electronic Payment Systems, Secure Electronic Transaction, Broker based service, Online travel tourism services, Benefits and impact of E commerce on travel industry, Real Estate Market, Online Stock Trading and its benefits, Online Banking and its Benefits Unit -III Introduction to E governance, EDI in governance, E government, E governance- application of the internet, concept of government to business, business to government and citizen to government, e - governance models.

16 Unit IV Accounting Information System: Basics of Accounting Practices and Preparation of Final Accounts, Introduction to Computerised Accounting Information Systems, Distinction between Manual & Computerised Accounting Information Systems, Accounts Payable Systems, Accounts Receivable System Introduction to Tally, Creating New Company, Creation of Groups and Accounts, Making Voucher Entries, Working with dates and all menus of Tally Package, Generation of Reports, Recording of Inventory. Unit V Basic Concepts of Inventory, Tally Configuration, Single & Multiple User, Tally Screen components, Mouse/ Keyboard Conventions & Key Combinations, Switching between Screen areas, Quitting Tally, Maintaining Company Data, Basic Company Details, Create/Alter/ Select/Load/Close a company, chart of Accounts, Company features, Configuration. Creating Group Company, Use of Tally Vault, Using Security Control & defining different security levels, Use of Tally Audit, Backup & Restore, Splitting company data, Export & Import of Data. Suggested Reading:- 1. Nitin Naik Networking & data Communication 2. Sanjay Pahuja Data Communication& Computer 3. M.K. Saxena E Commerce 4. Shashi Chawla E Governance 5. Mukti Jain Financial Account With tally

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