MODULAR SYLLABUS: 2016-17 B.COM ( & ) 1 ST NAME/ PAPER FA/1.2c g MODULE UNIT TOPIC TEACHER MONTH I 1 Introduction-Nature of accounting-double entry book keeping system-bases of accounting-basic concepts and conventions: Aust 2 Revenue recognition & Inventories: Aust 3 nature of depreciation SB Sept 4 Reserves and provisions SB Sept 5 Capital and revenue expenditures 6 Adjustment and rectification 7 Preparation of financial statements: of sole proprietorship business entities 8 Preparation of financial statements: a) from incomplete records b) of non-profit organisation & II 9 Consignment accounting AUST &T 10 Accounting for sale on approval 11 Sectional and Self balancing ledger 12 Insurance claim for loss of stock and for loss of profit SB 13 Partnership accounts-i P/L Appropriation account Change in constitution of firm change in P/S ratio, admission, MAR retirement and retirement MAR cum admission Death of a partner MAR MID-TERM TEST -OCT 1 ST MAR
1 ST 1 ST BRF/1.3 cg BRF/1.3 cg BRF/1.3 cg PM/1.4 cg PM/1.4 cg BC/1.4c g BC/1.4c g 1 1 The Indian Contract Act, 1872- SG AUST TO 2 The Sale of Goods Act, 1930 AUST & T 3 Indian Partnership Act, 1932 AUST &T 4 The Negotiable Instruments Act, 1881 II 5 INDIAN COMPANY LAW- Introduction I 6 Consumer Protection Act, 1986 II 7 Memorandum of Association and Articles of Association SG SG SG SG & & MAR & 8 Formation of Company SG & 9 Share Capital MAR 10 Board of Management SG MAR SG -OCT 1 1 Introduction to Management 2 Different Schools of Management Thought 1 ST MAR AUST 3 Planning: CS AUST- 4 Organizing SB II 5 Motivation - 6 Leadership: CS - 7 Co-ordination SB - 8 Control - 1 1 Introduction CS AUST 2 Types of Communication T 3 Tools of Communication II 4 Drafting SB - -OCT 1 ST MAR 1 ST NAME/ MODULE UNIT TOPIC TEACHE MONTH PAPER R FA/1.2c I 1 Introduction-Nature of AUST
hg accounting-double entry book keeping system-bases of accounting-basic concepts and conventions: 2 Revenue recognition & Inventories: AUST 3 nature of depreciation SB 4 Reserves and provisions SB 5 Capital and revenue expenditures 6 Adjustment and rectification 7 Preparation of financial statements: of sole proprietorship business entities 8 Preparation of financial statements: & a) from incomplete records b) of non-profit organisation II 9 Consignment accounting AUST & 10 Accounting for sale on approval 11 Sectional and Self balancing ledger 12 Insurance claim for loss of stock and for loss of profit 13a Partnership accounts-i P/L Appropriation account SB 13b Change in constitution of firm change in P/S ratio, 13c admission, MAR 13d retirement and retirement cum MAR admission 13e Death of a partner MAR 1 ST MAR 1 ST BRF/1.3 chg 1 1 The Indian Contract Act, 1872- SG AUST TO 2 The Sale of Goods Act, 1930 AUST & T 3 Indian Partnership Act, 1932 AUST &OCT 4 The Negotiable Instruments Act, 1881 SG & BRF/1.3 chg II 5 INDIAN COMPANY LAW- Introduction SG & BRF/1.3 I 6 Consumer Protection Act, 1986 SG MAR
chg II 7 Memorandum of Association and Articles of Association PM/1.4 chg PM/1.4 chg BC/1.4c hg SG & 8 Formation of Company SG & 9 Share Capital MAR 10 Board of Management SG MAR 1 ST MAR 1 1 Introduction to Management AUST 2 Different Schools of Management Thought 3 Planning: CS 4 Organizing SB II 5 Motivation 6 Leadership: CS 7 Co-ordination SB 8 Control 1 1 Introduction CS AUST 2 Types of Communication 3 Tools of Communication - II 4 Drafting SB - 1 ST MAR ITBG/2. 1chg I 1 Information Technology and SC AUST Business An Overview 2 Number System and SC Representation of Data in Computing System 3 Fundamentals of Computer SC 4 Data organization and Data SC Base Management System I 5 Data Communication and SC Computer Network 6 Introduction to Internet SC 7 Security Issues SC practical II 1 Introduction to GUI based operating system SC AUST 2 Word Processor SC 3 Electronic Spreadsheet SC -
PMEC/2.2chg II 4 Data Base Management SC System 5 Financial Accounting Package and its Implementation (TALLY / ACE SC 1 ST I 1 Marketing CS AUST & 2 Market Segmentation T&N OV 3 Marketing Mix: concept; 4 Ps AUST vs. 4 Cs-Product & 4 Pricing & Promotion SB 5 Marketing Channels - 6 Retail Management: meaning, functions, types etc. - ECOM MERCE/ 2.2chg ECOM MERCE/ 2.2chg FA- 2/2.4ch II 1 Overview of E-Commerce CS AUST 2 Categories of E-Commerce SB (Models 3 E-CRM II 4 E-Payment Types of E-Payment 5 Introduction to ERP SB - 6 Supply Chain Management 1 ST I 1 Partnership AUSTaccounts-II 2 Branch accounting AUST 3 Hire purchase and Instalment payment system 4 Departmental accounts 5 Introduction to - Accounting Standard II 6 Company Meaning, Issue of - Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures, Employee Stock Option Plan 7 Buy back and Redemption of
2ND Taxatio n/2.5ch Taxatio n/2.5ch preference shares 8 Redemption of debenture 9 Company Final Accounts REVISION I 1 Basic Concepts and Definitions under IT Act 2 Residential Status and Incidence of Tax Residential status of all persons except company 3 Incomes which do not form part of Total Income, Except sections 10A, 10AA, 10B, 10BA& Agricultural Income -- - 1 ST AUG AUG 4 Income from salary 5 Income from house prorety 6 Income from capital gains 7 Income from business and profession 8 Income from others source I 9 Income of other Persons included in Assessee s Total Income Remuneration of spouse, income from assets transferred to spouse andson s wife, income of minor 10 Set off and Carry Forward of Losses 11 Dedictopms from Gross Total Income 12 Computation of Total Income and Tax Payable II 13 TAX MANAGEMENT- Provision for Filing of Return, Assessment of Return, Advance Tax, Interest, S 14 WEALTH TAX 15 CENTRAL SALES TAX, 1956 16 WB VAT ACT, 2003 17 CENTRAL EXCISE ACT, 1944
Cost & Manage ment account ing/2.6 ch Cost & Manage ment account ing/2.6 ch 1 ST I 1 Introduction, Cost concepts, terms and classification of Costing Methods and Techniques costs, 2 Material Cost- Storage of materials - Purchase of 3materials- Materials control- Methods of Pricing Material Issues- Treatment of Normal and Abnormal Loss of Materials 3 Employee Cost, Incentive Systems 4 Overhead- Introduction, Manufacturing Overheads, Activity Based Costing, Preparation of Cost Sheet II 5 Cost Book-keeping- Non- Integrated System, Integrated System, Reconciliation 6 Job Costing, Contract Costing, Service Costing and Output Costing- 7 Process Costing, Equivalent Production, Inter-process profit 8 CVP Analysis Introduction; CVP Assumptions and Uses; Break-Even Analysis: BE Point and Margin of Safety; Graphical presentation of CVP Relationship; Profit Graph 9 Marginal Costing and Management Decisions Marginal Costing vis-à-vis Absorption Costing; Marginal Costing Techniques; Marginal Cost and Product Pricing; Product Mix and Make or Buy Decisions, Shut Down Decisions (with simple type of problems on different areas of decision making) AUST- - 10 Budgetary Control- 11 Standard Costing
Auditin g/2.3ch Auditin g/2.3ch 1 ST I 1 Introduction AUG 2 Auditing Procedures and CS AUG Techniques 3 Internal Control and Internal Sept Audit 4 Audit Sampling and aug Analytical Procedure 5 Audit (Vouching and SB Sept Verification) of Different Items II 6 Company Audit - 7 Audit Report and Certificate 8 Audit of Different Institutions 9 Investigation SB 10 Other Thrust Areas CS - 1 ST FA- 2/2.4cg - - FA- 2/2.4cg 3 Hire purchase and Instalment payment system 4 Departmental accounts II 5 Company Meaning, Issue of Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures, 6 Buy back and Redemption of preference shares 7 Redemption of debenture I 1 Partnership AUGaccounts-II 2 Branch accounting AUST- OCT- OCT - 8 Investment accounting - OCT 1 ST
Taxatio n/2.5cg I 1 Basic Concepts and Definitions under IT Act 2 Residential Status and Incidence of Tax AUST- Taxatio n/2.5ch 3 Incomes which do not form part of Total Income, Except sections 10A, 10AA, 10B, 10BA& Agricultural Income AUST- 4 Income from salary 5 Income from house prorety 6 Income from capital gains 7 Income from business and profession 8 Income from others source I 9 Income of other Persons included in Assessee s Total Income Remuneration of spouse, income from assets transferred to spouse andson s wife, income of minor 10 Set off and Carry Forward of Losses 11 Deduction from Gross Total Income 12 Computation of Total Income and Tax Payable II 13 TAX MANAGEMENT- Provision for Filing of Return, Assessment of Return, Advance Tax, Interest, S 14 WEALTH TAX 15 CENTRAL SALES TAX, 1956 16 WB VAT ACT, 2003 17 CENTRAL EXCISE ACT, 1944-1 ST -
Cost & Manage ment account ing- 1/2.6 cg Cost & Manage ment account ing- 1/2.6 cg Auditin g/2.3cg Auditin g/2.3cg I 1 Introduction, Cost concepts, terms and classification of Costing Methods and Techniques costs, 2 Material Cost- Storage of materials - Purchase of 3materials- Materials control- Methods of Pricing Material Issues- Treatment of Normal and Abnormal Loss of Materials 3 Employee Cost, Incentive Systems II 4 Overhead- Introduction, Manufacturing Overheads, Activity Based Costing, Preparation of Cost Sheet II 5 Administration, Selling and Distribution Overheads AUST AUST- - 6 Job Costing 7 Contract Costing, 8 Cost Book-keeping- Non- Integrated System, Integrated System, Reconciliation - Class test - 1 ST - I 1 Introduction AUST 2 Auditing Procedures and CS Techniques 3 Internal Control and Internal Audit 4 Audit Sampling and AUST Analytical Procedure 5 Audit (Vouching and SB Verification) of Different Items II 6 Company Audit - 7 Audit Report and Certificate 8 Audit of Different Institutions 9 Investigation SB 10 Other Thrust Areas CS - - 1 ST -
3 FA/3.1H A I 1 Investment Accounts 2 Business Acquisition AUST AUST 3 IFS- 3.3HA IFS&IM O/3.3H A 3 Conversion of partnership into limited company 4 Amalgamation, Absorption and Reconstruction 5 Internal reconstruction 6 Valuation- Goodwill 7 Valuation- Shares 8 Holding Company SB II 9 Introduction to Accounting Theory 10 Introduction to Financial Statements- Nature and Component of Financial Statement, Comparative Statement, Common-size Statement, Trend Analysis 11 Accounting Ratios for FSA 12 Fund Flow Statement 13 Cash Flow Statement mid term test - 1 ST - test exam - I 1 Financial System- MM AUST- INTRODUCTION 2 Money and Indian Banking MM - System OCT 3 Development Banks MM II 4 An overview of financial MM markets in India 5 Money Market MM AUST- II 6 Capital Market MM 7 Investors Protection MM 8 Financial Services MM I 9 Other Financial Institutions MM OCT- 10 Interest Rate Structure MM mid term test - 1 ST - SB
test exam - 3 3 FM/3.4 HA FM/3.4 HA PROJEC T FA/3.1G A I 1 Introduction AUST- 2 Basic Concepts 3 Sources of Finance and Cost of Capital - OCT 4 Working Capital Management (1) II 5 Working Capital Management (2) - OCT I 5 Leverage and Capital SB OCT- Structure Theories II 6 Capital Expenditure Decisions (1) 7 Capital Expenditure Decisions (2) 8 Dividend Decisions SB 9 Financial Control mid term test - 1 ST - test exam - Concept development,data collection Project Reports-preparationfinal report submission I 1 Company Final Accounts 2 Company Merger And Reconstruction 3 Business Acquisition 4 Introduction to Accounting Standard SSG----CS SSG----CS AUST - AUST OCT- II 5 Valuation-Goodwill, Shares SB 6 Holding Company OCT- 7 Introduction to Accounting Theory 8 Introduction to Financial Statements mid term test - 1 ST - test exam - COST I 1 Service Costing And Output AUST-
3 &MGT AUO NTING- II/3.2GA COST &MGT AUO NTING- II/3.2GA FM/3.4 GA Costing sep 2 Process Costing (1) AUST 3 Process Costing (2)- Interprocess profit- Joint products and by products 4 CVP Analysis Introduction; Assumptions and Uses; Break-Even Analysis: BE Point and Margin of Safety; Graphical presentation of CVP Relationship; Profit Graph - OCT 5 Marginal Costing and Management Decisions - Marginal costing Techniques; Marginal Cost and product Pricing; Product Mix and Make or Buy Decisions, Shut Down Decisions OCT- II 6 Budgetary Control OCT- 7 Standard Costing 8 Financial Statement Analysis (1) Concept, Objectives, Benefit and Limitations, of Financial Statement Analysis; Tools of Analysis; Value Added Statements, Economic Value Added (elementary level). 9 Financial Statement Analysis (2) Ratio Analysis for performance evaluation and financial health; Application of Ratio Analysis in decision making; Inter-firm comparison 10 Statement of Changes in Financial Positionmid term test - 1 ST - - I 1 Introduction AUST 2 Basic Concepts AUST 3 Sources of Finance and Cost AUST of Capital 4 Working Capital Management (1) II 5 Working Capital SB
FM/3.4 GA Management (2) I 6 Leverage and Capital Structure Theories II 7 Capital Expenditure II Decisions (1) II 8 Capital Expenditure II Decisions (2) SB OCT- 9 Dividend Decisions SB OCT- 10 Financial Control MID-TERM TEST - 1 ST - - BUSINESS MATHEMATICS AND STATISTICS (1 ST ) 1 ST + Hons 3 NAME/ PAPER MSBG /1.6 Chg ADVANCE BUSINESS MATHEM MODULE UNIT TOPIC TEACHER MONTH I 1 Introduction-definition of CS Aug Statistics; Importance and scope of Mathematics & Statistics in Business decision; Limitations 2 Permutations & Combinations CS Aug 3 Set Theory CS Aug, Sept 4 Logarithm CS Sept 5 Binomial Theorem CS Sept 6 Compound Interest and CS Sept, annuities Nov 7 Collection, Classification & Presentation of Statistical data CS Nov 8 Measures of Central Tendency CS Nov 9 Measures of dispersion CS Nov II 10 Moments, Skewness & Kurtosis CS Dec 11 Correlation & Regression CS Dec 12 Probability Theory CS Jan 13 Interpolation CS Jan, Feb 14 Index Numbers CS Feb 15 Time series analysis CS Mar -OCT MID-TERM TEST 1 ST & MAR ADVANCE BUSINESS MATHEMATICS (3 ) I 1.FUNCTIONS CS AUST 2 LIMIT AND CONTINUTY CS AUST
3 1 ST + Hons ATICS/3.2 HA NAME/ PAPER ECONO MICS-I 3 DIFFERENTIATION CS 4 APPLICATIONS OF CS DERIVATIVE 5 INTEGRATION CS 6 DETERMINANTS CS 7 MATRIX CS Mid term test -1 ST - ECONOMICS MODULE UNIT TOPIC TEACHER MONTH I(MICRO ECONOMIC THEORY) 1 Introduction-scope,distinction between Economics and business Economics,Functional relationships,concept of slope, production possibility Frontier MM Aug 2 Basics of Demand and Supply MM Aug 3 Theory of Consumer Behaviour MM Aug-Sep 4 Theory of Production MM Sep 5 Theory of Cost MM Sep 6 Market for Commodities MM Nov 7 Factor Price Determination MM Nov II 8 Indian Business Environment MM Dec 9 Overview of Indian Economic MM Dec Trends 10 Issue in Indian Ecinomy MM Jan 11 Problems and Policies of MM Jan, Feb Indian Economy 12 Indian Economic Planning MM March MID-TERM TEST -OCT 1 ST & MAR -
3 ECONOMI CS I (Macro Economi cs) 1.MACRO ECONOMICS & RELATED CONCEPTS 2 NATIONAL INCOME AOUNTING MM MM AUG AUG, 3 3 THEORY OF EQUILIBRIUM INCOME DETERMINATION MM 4 COMMODITY MARKET & MM MONEY MARKET EQUILIBRIUM 5 MONEY & INFLATION MM, mid term test -1 ST - -