Honours

SCHOOL
OF
COMMERCE AND MANAGEMENT
(SCM)
Bachelor of Commerce (Hons.) International

Accounting and Taxation
Duration - 3 Years (6 Semesters)
Maximum Duration - 6 Years
Curriculum Structure
(Academic Session 2020-21 Onwards)
Om Sterling Global University
Bachelor of Commerce (Hons.) International
Accounting and Taxation
PROGRAM OBJECTIVE
The objective of B.Com. (Honours) in International Accounting and Taxation program is to
inculcate the students with basic knowledge and skills about the accounting and taxation
mechanism in modern global business world and to prepare them for subsequent studies in their
professional careers.
LEARNING OUTCOMES
The B.Com. (Honours) in International Accounting and Taxation program will equip the students
with the fundamental understanding about the accounting and tax related aspects in various
disciplines of commerce, business, accounting, economics, finance, and auditing, marketing and
related fields. They will be able to recognize features and roles of businessmen, entrepreneur,
managers, consultant, which will help learners to possess knowledge and other soft skills and to
react aptly when confronted with critical decision making.
Scheme & Syllabus of B.Com. (H) For Session 2020-21 onwards Page 2
Common Instructions and Guideline for all semesters and subjects
1 Question Paper Pattern
(i) Where the End Term Examination is of Maximum 60 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x2 marks = 10
marks. All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 5 marks = 20

marks. Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 15 marks = 30 marks.
Candidates have to answer two questions out of three.
(ii) Where the End Term Examination is of Maximum 30 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x1 marks = 5

marks. All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 2.5 marks = 10

marks. Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 7.5 marks = 15 marks.
Candidates have to answer two questions out of three.
2. Continuous Assessment: All courses undertaken by students are evaluated during the
semester using internal system of continuous assessment. The students are evaluated on
class /tutorial participation, assignment work, lab work, class tests, mid-term tests,
quizzes and end semester examinations, which contribute to the final grade awarded for
the subject. Students will be notified at the commencement of each courses about the
evaluation methods being used for the courses and weight ages given to the different
assignments and evaluated activities. Here marks obtained in the internal assessment and
end semester examination are added together and a 10-point grading system will be used
to award the student with on overall letter grade for the course (subject).
Distribution of Marks
1) Courses without Practical Components
(a) Attendance Class participat ion - 05 Marks
(b) Assignment s, Class Tests, Quizzes, Projects, Seminar etc. - 15Marks 

  40 Marks
(c) Midterm Test I - 10 Marks 
(d) Midterm Test II - 10Marks 
(e) End –Term Examination - } 60 Marks
__________________________________________
Total 100 Marks
(ii)Courses with Practical Components only
Internal Practical Examination and Continuous Progress- 50
End –Term Examination (Practical) - 50
Total : 100
Grade distribution in a course/Subject
To assess the performance of a student the grading & grade point system as given below in the
table.
Sr. % of Marks Performance Letter Grade Grade Point
No.
1 ≥ 90% & ≤100% Outstanding O 10
2 ≥ 80% &<90% Excellent A+ 9
3 ≥ 70% &<80% Very Good A 8
4 ≥ 60% &<70% Good B+ 7
5 ≥ 50% &<60% Above B 6
Average
6 ≥ 45% &<50% Average C 5
7 ≥ 40% &<45% Pass D 4
8 < 40% Fail F 0
9 Absent Fail Ab 0
1. A student has to obtain minimum ‘D’ grade in theory & practical to pass in a course/subject
and to earn credit for that subject.
2. For award the Grade in a course/subject, marks obtained in Internal Assessment and
External Assessment are added together provided the student has obtained a minimum of
40% marks in Internal Assessment as well as External Assessment separately and
Combined Grade is awarded in the course/subject as per grading system given above. In
case a student fails to secure a minimum of 40% marks in Internal Assessment or
External Assessment or in both Internal Assessment and External Assessment, the
Combined Grade awarded is Grade F (Fail).
3. Student has to reappear in the external examination or internal examination or both of
theory & practical, if he/she has been awarded ‘F’ grade or Absent (Ab) in any
course/subject.
4. For non credit course only Satisfactory or Unsatisfactory shall be indicated instead of
letter grade and this will not be counted for computation of SGPA or CGPA.
5. Semester Grade Point Average (SGPA)
SGPA for a semester is calculated as under, after the student has passed in all the
courses/subjects of a semester.
k k
SGPA    Credits of Subject i  Grade Points for Subject i    Credits of Subject i 
i 1 i 1
Where k = No. of Courses/Subjects in Semester.

6. Cumulative Grade Point Average (CGPA)
CGPA is calculated as under, after the student has passed in all the courses/subjects of
all the semesters of the program as per prescribed scheme of studies.
N N
CGPA    Credits of Semester j  SGPA of Semester j    Total Credits of Semester j 
j 1 j 1
Where N = Total Number of Semester in the Program.
7. Conversion of Grade Point Average Into Percentage of Marks
For conversion of Grade point Value of CGPA for all the semester, into percentage of
marks; the CGPA is to be multiplied by 10
(% Marks= 10 X CGPA).
8. Award of Division (Course/Subject to earning of total prescribed credit of all the
semester):
1 7.5 ≤ CGPA I Division with Distinction
2 6 ≤ CGPA < 7.5 I Division
3 5 ≤ CGPA < 6 II Division
4 4.5 = CGPA Pass
Calculation of SGPA and CGPA:
Example:
Table 2
Courses Credits Letter Grade Credit Grade
Grade Value Value Points
A 3 B+ 7 3x7 21
B 3 A 8 3x8 24
C 3 A+ 9 3x9 27
D 2 A 8 2x8 16
TOTAL 11 TOTAL 88
In this case SGPA= Total Grade Points 88 = 8.0
Credits 11
Suppose the SGPA in two successive semesters are 7.0 and 8.0 with 26 and 24 respective
course credits, then the
CGPA = 7x26+8x24 = 374 = 7.48
26+24 50
B. Com. (Honours)
1st Semester
Course Teaching
S. No. Course Title Code Schedule Total Credits Internal External Total Exam
Hours Marks Marks Marks Hours
L T P
1 Financial BCOM- 3
4 0 0 4 4 40 60 100
Accounting** 101
2 Business BCOM- 3
4 0 0 4 4 40 60 100
Organization** 102
3 Micro BCOM- 3
4 0 0 4 4 40 60 100
Economics** 103
4 Income Tax BCOM- 3
3 1 0 4 4 40 60 100
141
5 Communication BAEN- 3
4 0 0 4 4 40 60 100
Skills** 151
6 Environmental BSES- 3
3 0 0 3 3 40 60 100
Studies ** 151
7 Computer BTCS- 3
2 0 0 2 2 20 30 50
Applications 151
8 Computer BTCS-
Applications - 121 0 0 2 2 1 25 25 50 3
Practical
Total 24 1 2 27 26 285 415 700
Note:
** Subjects are common with B.COM. and BBA
B. Com. (Honours)
2nd Semester
Teaching
Course Schedule Total Internal External Total Exam
S. Course Code Credits
Code Hours Marks Marks Marks Hours
No L T P
1 Corporate BCOM- 3
4 0 0 4 4 40 60 100
Accounting 241
2 Business Statistics BCOM- 3
3 1 0 4 4 40 60 100
-I 242
3 Global Accounting BCOM- 3
4 0 0 4 4 40 60 100
Standards 243
4 Direct Tax Laws BCOM- 3
4 0 0 4 40 60 100
244 4
5 Tally Software for BCOM- 3
2 0 0 2 2 20 30 50
Accounting 245
6 Macro BCOM- 3
4 0 0 4 4 40 60 100
Economics** 203
7 Business BCOM- 3
4 0 0 4 4 40 60 100
Communication** 205
8 Tally Software for BCOM-
Accounting - 221 0 0 2 2 1 25 25 50 3
Practical
Total 28
25 1 2 27 285 415 700
Note:
** Subjects are common with B.COM. and BBA
B. Com. (Honours)
3rd Semester
Course Title Course Teaching

Total Internal External Total Total
S. Code Schedule Credits
Hours Marks Marks Marks Hours
No L T P
1 Business BCOM- 3
4 0 0 4 4 40 60 100
Legislation 341
2 Business BCOM- 3
4 0 0 4 4 40 60 100
Statistics- II 342
3 Management BCOM- 3
4 0 0 4 4 40 60 100
Accounting 343
4 Financial BCOM- 3
4 0 0 4 4 40 60 100
Reporting 344
5 Indirect Tax BCOM- 3
4 0 0 4 4 40 60 100
Laws 345
6 International BCOM- 3
Taxation 346 4 0 0 4 4 40 60 100
System - I
7 Indian BCOM- 3
Business 306 4 0 0 4 4 40 60 100
Environment *
Total 28 28 280 420 700
28 0 0
Note:
* Subject common with B.COM.
B.Com. (Honours)
4th Semester
Course Title Course Teaching Total Credits Internal External Total

S. Code Schedule Hours marks marks Marks Exam
No Hours
. L T P
1 Business BCOM-
Ethics and 441
4 0 0 4 4 40 60 100 3
Corporate
Governance
2 Corporate Law BCOM-
4 0 0 4 4 40 60 100 3
442
3 International BCOM-
Business 443 4 0 0 4 4 40 60 100 3
Environment
4 0 0 4 4 40 60 100 3
Accounting 444
5 Tax Planning BCOM-
and 445 4 0 0 4 4 40 60 100 3
Management
Taxation 446 4 0 0 4 4 40 60 100 3
System - II
7 Quickbooks BCOM-
Software for 447 2 0 0 2 2 20 30 50 3
Accounting
8 Quickbooks BCOM-
Software for 422
0 0 2 2 1 25 25 50
Accounting -
Practical
Total 26 0 2 28 27 285 415 700
B. Com. (Honours)
5th Semester

Total
S. Code Schedule Hours marks marks Marks
Hours
No L T P
1 Entrepreneurship BCOM
4 0 0 4 4 40 60 100 3
Development** -501
2 Cost Accounting BCOM
4 0 0 4 4 40 60 100 3
-541
3 Auditing and BCOM
4 0 0 4 4 40 60 100 3
Assurance -542
4 Performance BCOM
4 0 0 4 4 40 60 100 3
Management -543
5 Financial BCOM
Institutions & -544 4 0 0 4 4 40 60 100 3
Markets
6 Financial BCOM
4 0 0 4 4 40 60 100 3
Management -545
7 Xero Software for BCOM
2 0 0 2 2 20 30 50 3
Accounting -546
8 Xero Software for BCOM
Accounting - -522 0 0 2 2 1 25 25 50 3
Practical
Total 26 0 2 28 27 285 415 700
Note:
*The subjects are common with B.COM. and BBA
B. Com. (Honours)
6th Semester

S. Code Schedule Hours Marks Marks Marks
No. L T P
1 Industrial BCOM-
Training and 622 0 0 0 20 250 250 500
Viva
Total 20 250 250 500
B.Com. (Hons)
International Accounting & Taxation
First Semester
BCOM-101: Financial Accounting
(The subject is common with BBA-103)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam.: 3 Hours
UNIT-I
Basics of Accounting: Accounting, Accountancy and Book-Keeping. Accounting Concepts,
conventions and Principles-GAAP. Branches of accounting. Accounting equation.
Accounting Cycle: Journal, Ledger and Trial Balance; Subsidiary books.
UNIT–II
Rectification of errors. Bank reconciliation statement. Bills of exchange. Promissory notes.
UNIT-III
Depreciation- Fixed Installment Method and Diminishing Balance Method (Numerical);
Provisions and Reserves.
UNIT–IV
Final Accounts with simple adjustments (Excluding the adjustments of bad debts etc.).
Text & Reference Books:
1. Financial Accounting :Sehgal, Ashok & Deepak (Latest Edition Taxman’s Allied
Services)
2. Financial Accounting: Maheshwari, S. N. (Latest Edition Vikas Publishing House)
3. Financial Accounting: Tulsian, P. C. (Latest Edition Pearson Publications )
BCOM-102: Business Organization
UNIT-I
Definition of management: nature and scope, organizational objectives. Forms of different
organizations: Sole Proprietorship, Partnership and Joint Stock Company. Development of
management thoughts: Classical and new classical systems, contingency approaches.
Scientific Management. Social responsibility and business ethics.
UNIT-II
Planning: Nature, Purpose and Functions, Types, Steps in planning. Decision making and
its process. Organizing: Nature, Importance, Process, Formal & Informal organizations,
Organization chart, Organizing principles, Span of management, Departments by function,
Territory, Product/service, Customer group and Matrix organization. Authority: Definition,
Types, Responsibility and Accountability, Delegation, Decentralization v/s Centralization,
Determinants of effective decentralization.
UNIT-III
Staffing: Recruitment, Selection, Training, Induction, Performance Management,
Manpower management, Factors affecting staffing, job design Teamwork: Stages of Team
Building. Directing: Motivation: Theories – Maslow, Herzberg, McGregor &Ouchy, and
Leadership –Styles, Managerial Grid, Nine Cell Matrix.
UNIT-IV
Controlling: control process, types, barriers to control making, control techniques: budget
and non-budgetary control devices. Introduction to TQM Introduction to Management by
objective.
1. Principles of Management: Ghuman&Ashwathapa (Tata McGraw Hill Publishers)

2. Essentials of Management: Koontz &Weirich (Tata McGraw Hill Publishers)
3. Principles & Practices of Management: L.M. Prasad (S. Chand Publishers)
4. Management: Stephen Robbins (Pearson Publishers)
BCOM-103: Micro Economics
UNIT-I
Introduction to Economics: Nature and Scope of Economics: Micro and Macro Economics.
Types of Economies and Market Structures. Basic problems of an economy; Working of price
mechanism. Utility: Utility approach – brief outline of law of diminishing marginal utility and
law of equip- marginal utility. Indifference curve approach. Properties of indifference curve.
Consumer’s equilibrium and importance of indifference curve approach.
UNIT-II
Elasticity of Demand: Concept and measurement of elasticity of demand; Price, income and
cross elasticity; Relationship between average revenue, marginal revenue and elasticity of
demand; Determinants of elasticity of demand; Importance of elasticity of demand.
Production Function: Concept of production function; Law of variable proportions; Iso-
quants; Producer’s equilibrium. Expansion path; Returns to factor and returns to scale Theory
of Costs: Types of costs, Short-run and long-run cost curves traditional and modern
approaches. Internal and external economies and diseconomies of scale.
UNIT-III
Introduction: Market structure, types of markets and business decisions; Objectives of
business firm- optimum firm. Perfect Competition: Characteristics; Price determination under
perfect competition, Equilibrium of firm and industry in the Short-run and long-run.
Monopoly: Characteristics; Equilibrium of the monopoly firm in short run and long run; Price
discrimination, its types and price and output determination under discriminating monopoly.
Monopolistic Competition: Meaning and characteristics; Price and output determination
under monopolistic competition; Selling costs; Comparison with perfect competition; Excess
capacity hypothesis. Oligopoly; Characteristics; Models of pricing and output determination;
Price leadership; Kinked demand curve.
UNIT-IV
Factor Pricing: Marginal productivity theory of factor pricing, Classical and modern theory of
wage determination. Rent-concept; Riparian and modern theories of rent; Quasi-rent. Interest-
Concept and theories of interest; Profit: nature, concepts and theories of profit.
1. Modern Microeconomics: Koutsoyiannis A, (Macmillan New Delhi).
2. Advanced Economic Theory: Ahuja H.L (S. Chand & Co., New Delhi)
3. Principles of Economics: Mankiw N.G., Thomson.
4. Business Economics: Ferguson P.R. and Rothschil R. and Ferguson G.J. (Macmillan
Hampshire).
5. Micro Economic Theory: Jhingan M.L. (Vrinda Publications.)
6. Micro Economics: Seth M. L.
BCOM-141: Income Tax
UNIT-I
Basic concepts of income tax, residential status ad tax incidence, income exempted from tax.
UNIT-II
Income from salaries, income from house property and income from profits and gains of
business and profession.
UNIT-III
Income from capital gains, income from other sources, set off and carry forward of losses,
clubbing of income, deduction of tax at source, advanced payment of tax.
UNIT-IV
Deductions from gross total income, assessment of individuals, assessment of companies.
1. Malhotra H.C., Income Law and Practice, SahityaBhawan Publication.

2. Singhania V.K, Student Guide to Income Tax, Taxmann’s Publication.
3. Lal B.B., Income Tax Law and Practice.
BAEN-151: Communication Skills
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Grammar, Comprehension and Vocabulary Building:
Passive Voice, Reported Speech, Conditional Sentences, Modal Verbs, Linking Words
(Conjunctions), Reading Comprehension, Vocabulary- Synonyms, Antonyms, Homonyms,
Homophones and One- Word Substitution
Subject-Verb Agreement, Types of Sentences, Sentence Transformation, Punctuation,
Prepositions.
Unit-II
Composition:
Job Application and Curriculum Vitae Writing, Business Letter Writing, Paragraph Writing,
Report Writing Précis Writing, Notices, Agenda and Minutes, Office Memorandum, Essay
Writing, E-mail Writing.
Unit-III
Fundamentals Of Communication:
Meaning, Importance and Cycle of Communication, Media and Types of Communication,
Verbal and Non-Verbal Communication, Barriers to Communication, Formal and Informal
Channels of Communication, Divisions of Human Communication and Methods to improve
Interpersonal Communication, Qualities of Good Communication, 7 C’s of Communication.
Unit-IV
Oral Communication:
Principles of Effective Oral Communication, Media of Oral Communication
Interviews: Importance of Interviews, Types of Interview, Essential Features, Structure,
Guidelines for Interviewer, Guidelines for interviewee
Art of Listening: Good listening for improved Communication, Art of Listening, Meaning,
Nature and importance of listening, Principles of Good Listening, Use of Visual Aids in
Presentation, PowerPoint Presentation, Group Discussion, Importance of Group Discussion.

1. Communication Skills : SK Johan and Mena Malik
2. CS Rayudu: Communication, Himalayan Pub. House
3. Malera Treece: Successful Communication
4. Boyce& Hull: Business Communication Today, McGraw Hill
BSES-151: Environmental Studies

Unit-I
The Multi-disciplinary nature of Environmental Studies/Science, Definition, Scope, Importance,
and Need for public awareness.
Dams and their effects on forests and tribal people, Use and over-utilization of surface and
ground water, floods, drought, conflicts over water, Dams: Benefits and problems,
Environmental effects of extracting and using mineral resources, Effects of modern agriculture,
fertilizer-pesticide problems, water logging, salinity, case studies, Renewable and non-renewable
energy sources, use of alternate energy sources.
Ecosystems, Concept of an ecosystem, Structure and function of an ecosystem; producers,
consumers and decomposers, Energy flow in the ecosystem, Ecological succession, Food chains,
food webs and ecological pyramids.
Biodiversity and its conservation, Hot-spots of biodiversity, Threats to biodiversity,
Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity
Unit-II
Environmental Pollution: Definition, causes, effects and control measures of: Air pollution,
Water pollution, Soil pollution, Marine pollution, Noise pollution, Thermal pollution, Nuclear
hazards.
Solid waste Management: Causes, effects and control measures of urban and industrial wastes.
Fireworks, their impacts and hazards
Pollution case studies
Unit-III
Social Issues and the Environment, From Unsustainable to Sustainable development, Urban
problems related to energy, Water conservation, rain water harvesting, watershed management,
Resettlement and rehabilitation of people; its problems and concerns, Environmental ethics:
Issues and possible solutions, Consumerism and waste products, Environmental Legislation
(Acts and Laws), Issues involved in enforcement of environmental legislation
Human Population and the Environment, Population growth, variation among nations with case
studies, Population explosion – Family Welfare Programmes and Family Planning Programmes,
Human Rights, Value Education, Women and Child Welfare.
Unit-IV
Disaster management: floods, earthquake, cyclone and landslides. Man-made Disaster: such as
Fire, Industrial Pollution, Nuclear Disaster, Biological Disasters, Accidents (Air, Sea, Rail &
Road), Structural failures (Building and Bridge) War & Terrorism etc.Causes, effects and
practical examples for all disasters.
Prediction, Early Warnings and Safety Measures of Disaster.
Role of Information, Education, Communication, and Training in disaster management
1. Environmental Science: G. Tyler Miller

2. Environmental Laws: Universal Law Series
3. Earth and Atmospheric Disaster Management : Nature and Manmade: C. K. Rajan,
Navale Pandharinath
BTCS-151: Computer Applications
Unit-1
Introduction of Computers- Generations, Operating Systems, Types of Computers, Block
Diagram of Computers, Classifications of Computers, Memory & its types, Input devices,
output devices & memory devices, Applications of Computers.
Unit-II
Number Systems, Positional & Non Positional Number System, binary number system,
octal number system, hexadecimal number system & their conversions. Operating System,
types of operating system, Networking, its types & applications, Virus & firewalls.
Network topologies, FTP. HTTP.
Unit-III
Introduction to windows, working with windows. Understanding MS Office, Word
Processing Basics, opening & closing document, working with its Menus. Introduction to
MS Excel, working with MS Excel.
Unit-IV
Introduction to MS Power point, creation of slides, working with its menus.Introduction to
MS Access, creating tables & working with Tables.

1. P.K.Singh, Computer Fundamentals, BPB Publications.
2. B.Ram, Computer Fundamentals, New Age Publications.
3. Sandra Cable, MS Office 365 & Office 2019.
BTCS-121: Computer Applications-Practical
List of Practical’s
1. Working with Windows, Changing system Date & Time.
2. Changing Display Properties, To Add or Remove, Changing Mouse Properties.
3. Working with MS Word,
4. Prepare Document by using various menus.
5. Working on Mail merge.
6. Introduction of MS Excel.
7. Prepare Mark sheet using MS Excel.
8. Introduction to MS Power Point.
9. Prepare Presentation by applying Formatting tools.
10. Prepare Presentation by inserting various Design animations.
11. Working with various menus of PowerPoint
12. Introduction to MS Access.
13. Creating tables using MS Access.
14. Working with various Menus of MS Access
B. Com. (Hons)
Second Semester
BCOM-241: Corporate Accounting
UNIT-I
Accounting for share capital transaction, alternation of share capital, buy-back of shares,
Acquisition of business and profit prior to incorporation.
UNIT-II
Debentures; issue of debentures, methods of redemption of debentures, underwriting of
shares and debentures.
UNIT-III
Statutory provision regarding preparation of company’s final accounts, preparation of profit
and loss account and balance sheet of company as per the requirement of Schedule VI of the
Companies Act: company liquidation accounts.
UNIT-IV
Valuation of Goodwill and shares, banking company accounts, insurance company
accounts.
1. Gupta R.L., Advanced Accounting Vol. II, S. Chand & Sons, New Delhi
2. Grewal T.S. and M.C. Shukla, Advanced Accounting, S. Chand & Sons, New Delhi
3. Jain, S.P. & K.L. Narang, Advanced Accounting, Kalyani Publishers, New Delhi
4. Monga, J.R., Corporate Accounting, Margin Paper Bank, New Delhi
5. Maheshwari S.N., Advanced Accounting, Vikas Publications
BCOM-242: Business Statistics - I
UNIT-I
Statistics: Meaning, evolution, scope, limitations and applications; data classification;
tabulation and presentation: meaning, objectives and types of classification, formation of
frequency distribution, role of tabulation, parts, types and construction of tables,
significance, types and construction of diagrams and graphs.
UNIT-II
Measures of Central Tendency: Meaning and objectives of measures of central tendency,
different measure viz. arithmetic mean, median, mode, geometric mean and harmonic
mean, characteristics, applications and limitations of these measures.
UNIT-III
Measures of Dispersion: Meaning and objectives of measures of variation viz. range,
quartile deviation mean deviation and standard deviation, co-efficient of variation and
scenes.
UNIT-IV
Index numbers and time series: Index number and their uses in business; construction of
simple and weighed price, quantity and value index numbers; test for an ideal index
number, components of time series viz. secular trend, cyclical, seasonal and irregular
variations, methods of estimating secular trend and seasonal indices; use of time series in
business forecasting and its limitations, calculating growth rate in time series.

1. Gupta, S.P. & M.P. Gupta, Business Statistics.
2. Davis: Business Staisticsusuing Excel, Oxford University Press.
3. Gupta, C.B., An Introduction to Statistical Methods.
4. Beri, G, Business Statistics, TMH, Delhi.
5. Sancheti, S.C. & V.K. Kapoor, Statistical Methods.
6. Ellhans, D.N., Fundamentals of Statistics.
7. Gupta, S.P., Statistical Methods.
BCOM-243: Global Accounting Standards
UNIT-I
Accounting Standards in India – I: Accounting Standards Framework: Concept – Importance
– Types-Difficulties – Enforcement – Accounting Standards Board in India.
UNIT-II
Accounting Standards Overview (AS-1 to AS-10) : As-1: Disclosure of accounting policies-
AS-2: Valuation of inventories – AS-3: Cash flow statement- AS-4: Contingencies and events
occurring after balance sheet date – AS-5.
UNIT-III
Net profit or loss for the period, prior period items and changes in accounting policies- AS-6:
Depreciation Accounting – AS-7: Construction Contracts- AS-9: Revenue Recognition –AS-10
: Accounting for Fixed assets.
UNIT-IV
Developments on Financial Reporting Objectives: True blood Report (USA), Corporate
Report (UK), Stamp Report (Canada). Financial Reporting: General Purpose- Qualities –
Significance of Corporate Annual Reports –Recent Trends in Corporate Reporting in India.

1. Gupta, Ambrish, “Financial Accounting for Management – An Analytical Perspective”;
Pearson Publications.
2. Vijaykumar M P., “First Lessons in Financial Reporting”, Snow White Publications.
3. Chandra, Prasanna, “Finance Sense – Finance for Non-finance Executives”, Tata
McGraw Hill.
4. Agarwal, V. Rakesh, “Systematic Approach to Cost Accounting”, Bharat Publications.
5. Tulsian and Tulsian, “ Financial Reporting”, S.Chand.
6. Vijaykumar M.P., “First Lessons in Accounting Standards:, Snow White Publications.
BCOM-244: Direct Tax Laws
UNIT-I
Direct Taxes at a Glance: Background of Taxation system in India; Vital Statistics; Layout;
Administration. Basic concepts of Income Tax: An overview of Finance Bill; Important
definitions under Income Tax Act, 1961.
UNIT-II
Distinction between Capital and Revenue Receipts and Expenditure; Residential Status & Basis
of Charge; Scope of Total Income; Tax Rates.Incomes which do not form part of Total Income:
Incomes not included in Total Income; Tax holidays.
UNIT-III
Deductions from Gross Total Income & Rebate and Relief: Deductions in respect of certain
payments; Specific deductions in respect of certain income; Deductions in respect for donations
for expenditure under CSR activities; Rebates and Reliefs.
UNIT-IV
Procedural Compliance: Permanent Account Number ‘PAN’ / Tax Collection Account Number
‘TAN’; Tax Deduction at Source ‘TDS’ & Tax Collection at Source ‘TCS’; Advance Tax &Self
Assessment Tax ‘SAT’; Returns, Signatures, E-Filing ; Fee and interest for default in furnishing
return of Income ; Collection, Recovery of Tax, Refunds.

1. Malhotra H.C., Income Law and Practice, SahityaBhawan Publication
2. Singhania V.K, Student Guide to Income Tax, Taxmann’s Publication
3. Lal B.B., Income Tax Law and Practice
BCOM-245: Tally Software for Accounting
2L+0T+0P End Term Exam. 3 Hours
UNIT – I
Fundamentals of Tally (Latest Version): Introduction of Tally, History of tally, Versions of
tally, Company Features, Configuration, Getting functions with Tally, Creation / setting up of
Company in Tally.
UNIT – II
Accounting Masters in Tally: Chart of Groups, Groups, Multiple Groups, Ledgers, Multiple
Ledgers, Inventory Masters in Tally: Stock Groups, Multiple Stock Groups, Stock
Categories, Multiple Stock Categories, Units of Measure, God owns, Stock Items.
UNIT – III
Vouchers Entries in Tally: Introduction, Types of Vouchers, Chart of Vouchers, Accounting
Vouchers, Inventory Vouchers, Invoicing. Taxes in Tally: VAT, CST, TDS, TCS, Excise,
Service Tax.
UNIT – IV
Generating Reports in Tally Financial Statements (Trading Account, Profit & Loss Account,
Balance Sheet), Accounts Books and Reports, Inventory Books and Reports, Exception Reports,
Statutory Reports, Payroll Reports, Trail balance, Day Book, List of Accounts, Stock Summary.

1. “Implementing Tally 9 includes Tally ERP 9” By A.K. and K.K Nadhani (BPB)
2. “Straight to the point –Tally ERP 9” By Dinesh Maidasani (Laxmi Publication Ltd.)
BCOM-203: Macro Economics
UNIT-I
Classical Theory of Employment: Say’s Law of Market Keynesian Theory of Employment
National Income: Concept and Constituents, measurement, difficulties and importance.
UNIT-II
Consumption Function, Psychological Law of Consumption Function Investment: Types,
Factors, Determining Investment Multiplier: Static and Dynamic, Limitations, Leakages and
Importance.
UNIT-III
Marginal efficiency of Capital, prospective yield, determinants and importance Trade Cycle:
Theories, Measures to control trade cycles.
UNIT-IV
Monetary Policy: Constituents, objectives and role in economic development Fiscal Policy:
Constituents, objectives and role in economic development Inflation: Types, stagflation
(Philip’s curve), Theories of Demand Pull and Cost Push inflation causes, effects and
measures to control inflation.

1. Modern Microeconomics: Koutsoyiannis A.; Macmillan New Delhi.
2. Advance Economic Theory: Ahuja H.L.; S.Chand& Co., New Dehli.
3. Principles of Economics: Mankiw N.G., Thomson.
4. Business Economics: Ferguson P.R. and Rothschil R. and Ferguson G.J.; Macmillan,
Hampshire .
5. Micro Economic Theory Jhingan M.L.; Vrinda Publications.
6. Micro Economics: Seth M.L.
BCOM-205: Business Communication
UNIT-I
Business Communication – Meaning & importance. Defining Communication, Purpose,
Process, elements, difficulties in communication, and conditions for successful
communication. Basic forms of Communication, Barriers to effective communication, basic
models & communication, 7C’s of for effective business communication.
UNIT-II
Organizational Communication: Importance of communication in management, Formal
and Informal Communication, Grapevine and how to handle it. Developing positive personal
attitudes, Communication training for managers, Communication structure in an organization,
Corporate Communication, PR skills.
UNIT-III
Presentation Skills: Presentation on any chosen topic, oral presentations, principles of oral
presentations, factors affecting presentations, sales presentation.
UNIT-IV
Business Etiquette: Understanding etiquette, Cross-cultural etiquette, Business manners,
Business to business etiquette. Effective customer care.

1. Koneru, Arun, Professional Communication, Tata McGraw Hill, New Delhi
2. Monipally, M.M., Business Communication Strategies, Tata McGraw Hill, New Delhi
3. Das, Biswajit and IpseetaSatpathy, Business Communication and Personality
Development, Excel Books, New Delhi
4. McGrath, E.H., Basic Managerial Skills for All, Prentice Hall of India, New Delhi
BCOM-221: Tally Software for Accounting - Practical
0L+0T+2P End Term Exam.:
 Working with various Versions of tally

 Getting functions with Tally,
 Creation / setting up of Company in Tally.
 Tax Calculation in Tally: VAT, CST, TDS, TCS, Excise, Service Tax
 Financial Statements creation by using of Tally
B. Com. (Hons)
Third Semester
BCOM-341: Business Legislation
UNIT I
Law of Contract: Definition and nature and types of a contract. Offer and
Acceptance.Consideration, free consent, and capacity of parties.Legality of Object.Performance
and discharge of Contract.Remedies for Breach of Contract.
UNIT II
Introduction to Agency, Bailment, Pledge, Guarantee.
UNIT III
Law of Sale of Goods: Definition of Sales, essentials for contract of sale. Meaning of
conditions and warranties. Implied warranties – Caveat Emptor. Transfer of Ownership.
Rights of Unpaid seller and other remedial measures.
UNIT IV
Negotiable Instruments Act: Definition of Negotiable Instrument. Promissory note, Bill
ofExchange and cheques. Parties to negotiable instrument. Discharge of parties from liability.

1. Mercantile Law 7 Ed: Chawla, Garg, and Sareen (Kalyani Publications)
2. Elements of Mercantile Law: N.D. Kapoor (Sultan Chand and Sons)
BCOM-342: Business Statistics - II
UNIT-I
Probability: probability theories, probability rules, Bayesian theorem, random variable,
probability distribution and its moments; Theoretical probability distributions: Binomial,
Poisson, Normal, Exponential Distribution; their characteristics and applications.
UNIT-II
Sampling: probability and non probability sampling methods; Sampling distribution and its
characteristics; Chebyshev’s inequality and law of large number; Central limit theorem;
Statistical testing of hypothesis and errors; Large and small sampling tests, Non—Parametric
Tests: Chi-square tests; Kruskal—Wallis test.
UNIT-III
Correlation and Regression: Meaning of correlation, types of correlation – positive and negative
correlation, simple, partial and multiple correlation, methods of studying correlation; scatter
diagram, graphic and direct method; properties of correlation co-efficient, rank correlation,
coefficient of determination, lines of regression, co-efficient of regression, standard error of
estimate.
UNIT-IV
Statistical quality control: causes of variation in quality, Control Charts- control chart for
variables (X bar and R charts), control charts for attributes (p, np and c chart); Acceptance
sampling.

1. Anderson, Sweeney and Williams, Statistics for Business and Economics, Cengage Learning.
2. Ken Black, Business Statistics, Wiley.
3. Levin, Richard I and David S Rubin, Statistics for Management, Prentice Hall, Delhi.
4. AczelandSounderpandian, Complete Business Statistics, Tata McGraw Hill, New Delhi.
5. Hooda, R.P., Statistics for Business and Economics Macmillian, New Delhi.
6. Heinz, Kohler, Statistics for Business & Economics, Harper Collins, New York.
7. Lawrence B. Morse, Statistics for Business & Economics, Harper Collins, NY.
BCOM-343: Management Accounting
UNIT-I
Origin Concept, Nature and Scope of Management Accounting, Distinction between
Management Accounting and Financial Accounting. Nature, Importance and Limitations of
Financial Statements.
UNIT-II
Tools of Financial Analysis-Trend Analysis, Common Size Financial Statements and
Comparative Financial Statements, Price Level Accounting, Social Accounting.
UNIT-III
Ratio Analysis, Fund Flow Statement, Cash Flow Statement (AS-3).
UNIT-IV
Human Resource Accounting (Concept only), Responsibility Accounting: Concepts, Steps in
Responsibility Accounting and Advantages of Responsibility Accounting,
Text & Reference Books

1. Anthony Robert, Reece, Principles of Management Accounting; Richard D. Irwin Inc.
Illinois.
2. Khan M.Y. and Jain P.K., Management Accounting; Tata McGraw Hill, New Delhi.
3. Kaplan R.S. and Atkinson A.A., Advanced Management Accounting, Prentice India
International, New Delhi.
4. Dr. S.N. Maheshwari : Principles of Management Accounting, Sultan Chand & Sons, New
Delhi
5. I.M. Pandey : Management Accounting, Vikas Publication
6. DebarshiBhattachharya : Management Accounting, Pearson Publication
BCOM-344: Financial Reporting
UNIT-I
Introduction to Accounting: Meaning, nature and scope, branches of accounting; Generally
accepted accounting principles (GAAP); Demand and supply of financial statement information:
Parties demanding financial statement information, Conflicts among parties, factors affecting
demand for financial statement information.
UNIT-II
Accounting Cycle: Business transactions and source documents, Analyzing transactions,
Journalizing and posting transactions, preparing a trial balance, adjusted trial balance and
preparation of financial statements of trading concerns. Final Accounts with adjustments .
UNIT-III
The conceptual framework of financial Statements: purpose of the framework, scope and
coverage, Qualitative characteristics of financial statements, Concept of capital and capital
maintenance. Performa financial statements of corporate entities.Significance of notes to
financial statements and accounting policies. Other financial reports: Auditor’s report, Directors
report and corporate governancereport.
UNIT-IV
Quality of earnings: Window dressing, Creative financial practices, impact of extraordinary
items, Quality of disclosure in reported earnings. Financial Distress: meaning, indicators, models
of distress prediction.

1. Foster, George, Financial Statement Analysis, Pearson Ecducation Incl.,
SecondEdition.
2. Gupta, R.L. and Radhaswamy, M., Advanced Accountancy Sultan Chand & Sons,
New Delhi.
3. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accounts, S. Chand &
Company, New Delhi.
4. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases,
McGraw Hill, 1999
5. JawaharLal, Accounting Theory and Practice, Himalaya Publishing House
BCOM-345: Indirect Tax Laws
UNIT – I
Introduction about Indirect Tax, Features of Indirect Tax, Constitutional Validity of Indirect Tax
Laws. Indirect Tax Laws, administration and relevant procedures, EXIM Policy, Export
Promotion Schemes, EOU, Special Economic Zone. Introduction to Goods and Services Tax - -
Subsuming of taxes- Benefits of implementing GST- Structure of GST- Central Goods and
Services Tax - State Goods and Services Tax - UTGST - Integrated Goods and Services Tax -
Important concepts and definitions under CGST Act and IGST Act.
UNIT – II
The Central Excise Law – Concept, , Classification, Valuation, Related Person, Captive
Consumption, Basic Procedure, Export, SSI, Job Work. Customs Laws: Basic concepts of
Customs Law, Types of customs duties, Penalties and Offences. The Goods and Service Tax-
Levy and Collection of Tax -Rates of GST- Scope of Supply - Composite and Mixed Supplies,
Reverse Charge Mechanism- Composition Scheme of Levy-Value of taxable supply- Interstate
supply- Intra state supply, Time of supply- Place of supply.
UNIT – III
Central Sales Tax Act & VAT Act: Introduction, Definitions, salient features of CST Act,
Procedures under Central Sales Tax (CST), Introduction, definitions, salient features of Sate
VAT Act, Filing of return under State VAT Act.
UNIT – IV
Service Tax- Introduction, Nature of Service Tax, Service Provider and Service Receiver,
Registration procedure, Records to be maintained, Negative List of Services, Exemptions and
Abatements, Valuation of Taxable Services, Payment of service Tax, Returns of Service Tax.

1. S. S. Gupta, Demands Penalties & Appeals Under Service Tax/ Excise & Customs Laws,
Taxman
2. V S Datey, Elements of Indirect Taxes, Taxman Allied Services Pvt. Ltd. Books in India.
3. V S Datey, Indirect Taxes Law and Practice Taxman Allied Services Pvt. Ltd. Books in
India.
4. YogendraBangar, VandanaBangar and VineetSodhani, Indirect Taxes (Central Excise,
Customs & Service Tax), Jain Book Depot.
5. Indirect taxes made easy----Prof N.S. Govindan (C.Sitaraman publication) 2007.
6. Indirect taxes----Viswanathan Nagarajan (Asia Law House)19th edition.
7. Indirect Taxation----V.Balachandra (Sultan Chand & Sons, New Delhi.
8. CENVAT Law & Practice----Kanga &Palkhivala (Taxman allied service (P) Ltd.
BCOM-346: International Taxation System - I
UNIT-I
Basic concepts of income tax, residential status ad tax incidence, income exempted from tax in
India, USA and UK.
UNIT-II
Income from salaries, income from house property and income from profits and gains of
business and profession in India, USA and UK.
UNIT-III
Income from capital gains, income from other sources, set off and carry forward of losses,
clubbing of income, deduction of tax at source, advanced payment of tax in different countries.
UNIT-IV
Deductions from gross total income, assessment of individuals, assessment of companies.

1. Malhotra H.C., Income Law and Practice, Sahitya Bhawan Publication.
2. Singhania V.K, Student Guide to Income Tax, Taxmann’s Publication.
3. Lal B.B., Income Tax Law and Practice.
BCOM-306: Indian Business Environment
UNIT-I
Nature, components and determinants of business environment; basic nature of Indian economic
system; growth of public and private corporate sector; social responsibility of business;
economic reforms since 1991 – an overview.
UNIT-II
Review of industrial policy developments and pattern of industrial growth since 1991; industrial
licensing policy; public sector reforms; privatization and liberalization trends; growth and
problems of SMEs; industrial sickness.
UNIT-III
Development banking: an overview and current developments; regulation of stock exchanges
and the role of SEBI; banking sector reforms; challenges facing public sector banks; growth and
changing structure of non-bank financial institutions.
UNIT-IV
Trend and pattern of India’s foreign trade and balance of payments; latest foreign trade policy;
India’s overseas investments; policy towards foreign direct investment; globalization trends in
Indian economy; role of MNCs; impact of multilateral institutions (IMF, World Bank and WTO)
on Indian business environment.

1. F. Cherunilum, Business Environment, Himalaya Publishing House, New Delhi
1. Gopal, Business Environment, TMH, Delhi.
2. N.K. Sengupta, Government and Business, Vikas Publishing House, New Delhi
3. K. Ashwathappa, Business Environment for Strategic Management, Himalaya Publishing
House, New Delhi
4. Govt. of India, Economic Survey (latest year)
5. Bedi, Suresh, Business Environment, Excel Books, New Delhi
B.Com. (Hons)
Fourth Semester
BCOM-441: Business Ethics and Corporate Governance
UNIT-I
Evolution of corporate governance; developments in India; regulatory framework of corporate
governance in India; SEBI guidelines on corporate governance; reforms in the Companies Act.
UNIT-II
Corporate management vs. governance; internal constituents of the corporate governance; key
managerial personnel (KMP); chairman- qualities of a chairman, powers, responsibilities and
duties of a chairman; chief executive officer (CEO), role and responsibilities of the CEO.
UNIT-III
Introduction to Business Ethics: The concept, nature and growing significance of Ethics in
Business, Ethical Principles in Business, Ethics in Management, Theories of Business Ethics,
Ethical Issues in Business, Business Ethics in 21st Century.
UNIT-IV
Ethics in various functional areas of Business: Ethics in Finance, Ethics in HRM, Ethics in
Marketing, Ethics in Production and Operation Management.

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press, Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University Press.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility
A European Perspective, Edward Elgar.
4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.
5. Manuel G. Velasquez, Business Ethics, Pearson Prentice Hall.
6. Ravindranath B. &Narayana B., Business Ethics, Vrinda Publications Pvt. Ltd
BCOM-442: Corporate Law
UNIT - I
Introduction: Characteristics of a Company, Concept of Lifting of Corporate Veil, Emerging
Types of Companies. Formation of Company –Promotion & Registration, Pre-incorporation
Contract and Provisional Contracts. Memorandum of Association, Articles of Association,
Doctrine of Constructive Notice, Doctrine of Ultra-Vires, Doctrine of Indoor Management,
UNIT - II
Prospectus and Statement in Lieu of Prospectus, Red-Herring Prospectus. Share Capital – Kinds
of Shares, Book Building Process, Information Memorandum, Dematerlisation of Shares, ASBA
System, Transfer & Transmission of Shares, Buyback of Shares.
UNIT- III
Members and Shareholders – Their Rights and Duties. Management – Directors, Classification
of Directors, Disqualification, Appointment, Legal Position, Powers and Duties, Disclosures of
Interest, Removal of Directors.
UNIT-IV
Board Meetings, Other Managerial Personnel and Remuneration, Digital Signatures of Directors.
Winding Up-Concept and Modes.

1. Kannal, S., & V.S. Sowrirajan, “Company Law Procedure”, Taxman’s Allied Services (P)Ltd.,
New Delhi (Latest Edn).
2. Ramaiya, A., “A Ramaiya’s Guide to Companies Act”, Lexis NexisButterworthsWadhwa,
Nagpur.
3. Singh, Harpal, “Indian Company Law”, Galgotia Publishing, Delhi.
4. Singh, Avtar, “Company Law”, Eastern Book Company, Lucknow.
BCOM-443: International Business Environment
UNIT-I
Types of international business; basic structure of international business environment; risk in
international business; motives for international business; barriers to international business;
global trading and financial system – an overview.
UNIT-II
Foreign market entry modes; factors of country evaluation and selection; decisions concerning
foreign direct and portfolio investment; control methods in international business.
UNIT-III
Basic foreign manufacturing and sourcing decisions; product and branding decisions for foreign
markets; approaches to international pricing; foreign channel and logistical decisions.
UNIT-IV
Accounting differences across countries; cross cultural challenges in international business;
international staffing and compensation decisions; basic techniques of risk management in
international business.

1. Daniels, J.D., and H.L. Radebaugh, International Business: Environment and operations,
Pearson Education, New Delhi
2. Hill, Charles W.L., International Business, Tata McGraw Hill, New Delhi
3. Sharan, V., International Business: Concept, Environment and Strategy, Pearson Education,
New Delhi
4. Bennett, Roger, International Business, Pearson Education, New Delhi
BCOM-444: International Accounting
UNIT – I
Introduction to International Accounting: Examine the importance of international trade,
foreign direct investment, and multinational corporations in the global economy; Assess the
problems created by the diversity in accounting standards and practices for multinational
worldwide organizations.
UNIT - II
International Financial Reporting Standards:Examine the importance of international trade,
foreign direct investment, and multinational corporations in the global economy. Evaluate the
differences between International Financial Reporting Standards (IFRS’s) and the U.S. Generally
Accepted Accounting Principles (GAAP).
UNIT - III
Foreign Currency Transactions and Hedging Foreign Exchange Risk:Assess foreign
exchangerisk and options are used tohedge this risk.Translation of ForeignCurrency
FinancialStatements.
Additional Financial Reporting Issues:Examine the importance of international trade, foreign
direct investment, and multinational corporations in the global economy. Analysis of
ForeignFinancial Statements.
UNIT - IV
International Taxation:Analyze issues in foreignfinancial statements andtaxation processes.
International TransferPricing; Evaluate global anddomestic taxationstructures to attract
foreigninvestment; Comparative Accounting:multinationalcapital budgeting,Comparative
International Auditing and Corporate Governance: comparative international, auditing and
corporate governance.

1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw- Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
BCOM-445: Tax Planning and Management
UNIT-I
Introduction to tax planning and management: Concept of tax Planning and management –
Tax evasions and tax avoidance-Need and significance of tax planning and management.
UNIT-II
Residential status and incidence of tax- Special provisions applicable to assessment of total
income of companies– Deductions available to corporate assesses, Tax on income
distributed to unit holders.
UNIT-III
Tax planning while setting up of a business-with reference to location, nature and form of
organizations, Security Transaction Tax – Tonnage Tax.
UNIT-IV
Tax planning related to Special Economic Zones (SEZ), Export Processing Zones (EPZ)
and Export Oriented Units (EOUs) – Infrastructure sector and background areas –Tax
incentives for exporters.

1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi
2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi
3. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill
4. MehrotraHC : Direct Tax Planning
5. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers
6. Bhagavath Prasad: Direct Tax Law and Practice
7. LakhotiaRN : Corporate Tax Planning
BCOM-446: International Taxation System - II
UNIT-I
Taxation in Indian perspective v/s global, Form 1120, Difference between Book and Tax
Income, Tax Filing Requirements, Estimated Tax payments, Computation of Taxable income,
UNIT-II
Deduction Items, AMT, Exemption from Corporate AMT, Net Operating Losses and Capital
Loss limitation, Entity / Owner Transactions, Corporate Reorganizations, Consolidated Tax
Returns.
UNIT-III
Limited Liability company, Tax-exempt organizations, (types of organization, obtaining and
maintaining tax exempt status, unrelated business income.
UNIT-IV
The Unified Credit, The Gift Tax form, Overview of Trusts and Estates, Estate and Estate
Administration, Estate Tax, Trusts and Trust Administration, Estate and Trust Income Taxation.

1. Brian Hock. (2016). Tenth Edition CPA Preparatory Program, Hock International.
2. O. Ray Whittington. (2017). Regulation. John Wiley & Sons - Wiley CPA excel Course.
3. Katherine Pratt, Thomas Griffith, Joseph Bankman –7th Edition, Federal Income Tax,
Wolters Kluwer.
4. Smith, Harmelink, Hassleback, 2017, CCH Federal Taxation, Wolters Kluwer.
BCOM-447: Quick Books Software for Accounting
UNIT – I
Fundamentals of QuickBooks (Latest Version): Introduction, History, Different versions of
tally, Company Features, Configuration, getting functions with QuickBooks, Creation / setting
up of Company in QuickBooks.
UNIT – II
Accounting Entreis in QuickBooks: Chart of Groups, Groups, Multiple Groups, Ledgers,
Multiple Ledgers, Inventory Entries in Quickbooks: Stock Groups, Multiple Stock Groups,
Stock Categories, Multiple Stock Categories, Units of Measure, Godowns, Stock Items.
UNIT – III
Vouchers Entries in Quickbooks: Introduction, Types of Vouchers, Chart of Vouchers,
Accounting Vouchers, Inventory Vouchers, Invoicing. Taxes in QuickBooks: VAT, CST, TDS,
TCS, Excise, Service Tax.
UNIT – IV
Generating Reports in QuickBooks: Financial Statements (Trading Account, Profit & Loss
Account, Balance Sheet), Accounts Books and Reports, Inventory Books and Reports, Exception
Reports, Statutory Reports, Payroll Reports, Trail balance, Day Book, List of Accounts, Stock
Summary.
Note: The list of specific cases, text books, suggestive readings, reference books etc. will be
intimated by concerned faculty during class room interaction.
BCOM-422: Quickbook Software for Accounting - Practical
 Getting functions with QuickBooks,

 Creation / setting up of Company in QuickBooks.
 Inventory Entries in QuickBooks
 Voucher Entries
 Financial Reports generation
B.Com. (Hons)
Fifth Semester
BCOM-501: Entrepreneurship Development
UNIT-I
Entrepreneurship- Meaning, Nature and Scope.Characteristics and Qualities of a Successful
Entrepreneur.Relationship between Entrepreneurship Development and Economic Development.
UNIT-II
Promotion of a Venture: Opportunities analysis; external environmental analysis- economic,
social and technological; competitive factors; legal requirements of establishment of a new unit
and rising of funds; Venture capital sources and documentation required.
UNIT-III
Entrepreneurial Behaviour: Innovation and entrepreneur; entrepreneurial behaviour and psycho-
theories, social responsibility. Role, relevance and achievements of Entrepreneurial Development
Programmes (EDP); Role of government in organizing EDP’s critical evaluation.
UNIT IV
Stages of growth model, Business crisis, Barriers to small firm, growth Factors in continued
entrepreneurship in small firms, International entrepreneurship.

1. Dollinger Marc J, Entrepreneurship: Strategies and Resources,, Irwin Press.
2. Hisrich Robert D and Peters Michael P, Entrepreneurship, TMH New Delhi.
3. Kuratko Donald F and Hodgetts Richard M. Entrepreneurship: A Contemporary Approach
Harcourt College Publisher.
BCOM-541: Cost Accounting
UNIT-I
Introduction: - Objective, elements of cost, cost sheet, importance of cost accounting, types of
costing, installation of costing system, difference between cost accounting and financial
accounting.
UNIT-II
Material Control: - Meaning and objectives of material control, material purchase procedure,
fixation of inventory levels – Reorder level, EOQ, Minimum level, Maximum level, Danger
level and Methods of Valuing Material Issues.
UNIT-III
Labour Cost Control: - its importance, methods of Time Keeping and Time Booking; Treatment
and Control of Labour Turnover, Idle Time, Overtime, Systems of Wage Payment – Time Wage
System, Piece Wage System and Balance or Debt Method; Overhead – classification, allocation
and apportionment of overhead including machine hour rate.
UNIT-IV
Methods of Costing – Job, Batch and Contract Costing, Process Costing Fundamental, Process
Losses & Gains.

1. jawaharlal, Cost Accounting, TMH, Delhi
2. Jain &Narang, Advance Cost Accounting, Kalyani Publishers, New Delhi
3. Mittal, S.N., Cost Accounting
4. Prasad, N.K., Principles and Practice of Cost Accounting
BCOM-542: Auditing and Assurance
UNIT-I
Auditing: Introduction, Meaning, Objectives, Basic Principles, Classifications, Advantages and
Limitations of Audit. Investigation, Difference between Audit and Investigation.
UNIT-II
Audit Program, Audit Evidence, Internal Control, Internal Check and Internal Audit. Vouching –
Definition – Features – Examining Vouchers - Vouching of Cash book – Vouching of Trading
Transactions. Verification and Valuation of Assets & Liabilities.
UNIT-III
Company Auditor - Qualifications and Disqualifications –Appointment - Removal,
Remuneration, Rights, Duties and Liabilities.
UNIT-IV
A brief introduction of special audit of banking companies, educational institutions and
insurance companies. Auditor’s Report - Contents and Types Company Auditor Report Order
(CARO).

1. Dinkar, P., “Principles and Practice of Auditing”, Sultan Chand and Sons, New Delhi.
2. Institute of Chartered Accountants of India: ‘‘Auditing and Assurance Standards’’, ICAI,
3. Gupta, K., and Arora, A., “Fundamentals of Auditing,”, Tata Mc-Graw Hill, Publishing Co.
Ltd., New Delhi.
4. Ghatalia, S.V.: “Practical Auditing,”, Allied Publishers Private Ltd., New Delhi.
5. Kapoor, N.D., “Secretarial Practice” Sultan Chand and sons.
6. Kuchal,M.C., “Secretarial Practice”, Vikas Publishing.
BCOM-543: Performance Management
UNIT-I
Specialist Cost and Management Accounting Techniques: Activity-based costing - Target
costing - Life cycle costing - Throughput accounting – Environmental accounting.
UNIT-II
Decision Making Techniques: Relevant cost analysis - Cost volume profit analysis - Limiting
Factors Pricing decisions - Make-or-buy and other short-term decisions - Dealing with risk and
uncertainty in decision making.
UNIT-III
Budgeting and Control: Budgetary systems and types of budget - Quantitative analysis in
budgeting Standard costing - Material mix and yield variances - Sales mix and quantity variances
- Planning and operational variances.
UNIT-IV
Performance Measurement and Control: Performance management information systems -
Sources of management Information – Management reports - Performance analysis in private
sector organizations - Divisional performance and transfer pricing - Performance analysis in not-
for-profit organizations and the public sector – External considerations and behavioral aspects.

1 Performance Management System - R K Sahu
2 Performance Management: Toward Organizational Excellence by T V Rao
3 Performance Management: It's About Performing - Not Just Appraising by Prem Chandha
4 Audit & Assurance INT (ACCA) ISDC Becker Publishing
5 Audit & Assurance INT (ACCA) BPP Publishing
6 Audit & Assurance INT (ACCA) Kaplan Publishing
BCOM-544: Financial Institutions & Markets
UNIT – I
Financial System and Economic Development Interrelationship between financial system
&economic development, Interest rate components &dynamics.
UNIT – II
Reserve Bank of India, CCIL, government securities market, money market, Money
marketinstruments - call money & notice money, treasury bills (TBs), commercial papers (CPs),
certificate of deposits (CDs), commercial bills, repos.
UNIT – III
SEBI, equity market, primary market, secondary market, debt market, Indian Foreign Exchange
Market - Foreign Exchange Management Act (FEMA).
UNIT – IV
Banking institutions, non-banking financial companies, mutual funds, insurance organizations,
development finance institutions.

1. Khan M Y : Indian Financial System, Tata Macgraw Hill, New Delhi 2000
2. Bhole, L M : Financial Institutions and Markets : Structure Growth and Innovations. 2ndedition
: New Delhi : Tata McGraw Hill, 1992. 572p.
3. Srivastava, R M : Financial Institutions in Indian Financial Institutions. 3rd revision ed.
Mumbai: Himalya Publishing House, 1996, 734p.
4. I M Pandey, Financial Management: Vikas Publishing House, New Delhi.
5. Prasanna Chandra, Financial Management: Tata Mc-Gaw Hill Co., New Delhi.
6. Reserve Bank of India Annual Report 1999 – 2000.
7. Report on Development Banking : Industrial Development Bank of India, 1995.
8. Economic Survey 1999 – 2000.
BCOM-545: Financial Management
UNIT – I
Evolution, scope and function of finance managers, objectives of financial management, profit
vs. wealth maximization.
UNIT – II
Investment Decisions; brief introduction of cost of capital; methods of capital budgeting; ARR,
PBP, NPV and IRR, capital rationing (simple problems on capital budgeting methods).
UNIT – III
Financing decision: operational and financial leverage; capital structure theories – NI, NOI and
traditional approach; EPS-EBIT Analysis.
UNIT – IV
Dividend decision and Management of working capital; determinants of dividend policy;
Walter’s Dividend Model; Operating Cycle, brief discussion on management of cash, receivable
and inventory (simple problem on operating cycle and inventory management).

1. Khan and Jain, Financial Management, Tata McGraw Hill, New Delhi.
2. Srivastava: Financial Management, Oxford University Press.
3. Pandey, I.M., Financial Management, Vikas Publishing House, New Delhi.
4. Kishore, R., Financial Management, Taxman’s Publishing House, New Delhi.
BCOM-546: Xero Software for Accounting
UNIT – I
Chart of Accounts: Basics, import a Chart of Accounts Conversion Balances, Manually
Updating the Chart of Accounts, Tax Rates, Banking in Xero: Adding Bank Accounts, Bank
Account Conversion Balances, Automatic Bank Feeds, Importing Bank Transactions, creating a
Contact, View and Work with Contacts, Archive Contact, Edit a Contact.
UNIT – II
Inventory Items in Xero: Untracked Inventory, Tracked Inventory, Sales Dashboard:
Accounts Receivable Conversion Balance, Repeating Invoices, Purchases Dashboard:
Accounts Payable Conversion Balance, Repeating Bills, Fixed Assets in Xero : Set up Fixed
Assets, Record a new Fixed Asset, Adding fixed assets through transactions, Edit and Dispose of
a Fixed Asset.
UNIT – III
Journal Entries: Manual Journals, Post a Manual Journal, Repeating Journals, Importing
Manual Journals, Reports in Xero: Draft, Published and Archived Reports, Changing Date
ranges and comparison periods, Customising report layouts, GST Reporting.
UNIT – IV
End of Financial Year in Xero: Before Year End Processing, Lock Dates, Process the Year
End, Reconcile all accounts on your Balance sheet, Make End of Year adjustments, Year End
Journals, Find & Recode, Finalising Year End.
Note: The list of specific cases, text books, suggestive readings, reference books etc. will be
intimated by concerned faculty during class room interaction.
BCOM-522: Xero Software for Accounting - Practical
 Adding Bank Accounts in Xero,

 Bank Account Conversion Balances,
 Automatic Bank Feeds,
 Importing Bank Transactions,
 creating a Contact,
 View and Work with Contacts,
 Archive Contact, Edit a Contact
 Sales & Purchase Bills & Invoices Management
 Journal Entries – Manual & Importing Entries
 Accounts Closing
B.Com. (Hons)
Sixth Semester
BCOM-622: Industrial Training and Viva
0L+0T+0P
In this whole Semester the student has to undergo for industrial training and need to submit
summer training report before ending of the semester, and present for an external vice-voce.

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SCHOOL

COMMERCE AND MANAGEMENT

Bachelor of Commerce (Hons.) International

Duration - 3 Years (6 Semesters)

Maximum Duration - 6 Years

Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 5 marks = 20

Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x1 marks = 5

Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 2.5 marks = 10

Where k = No. of Courses/Subjects in Semester.

Where N = Total Number of Semester in the Program.

Course Title Course Teaching

Course Title Course Teaching Total Credits Internal External Total

Course Title Course Teaching Total Credits Internal External Total

Course Title Course Teaching Total Credits Internal External Total

Text & Reference Books:

Text & Reference Books:

1. Principles of Management: Ghuman&Ashwathapa (Tata McGraw Hill Publishers)

Text & Reference Books:

1. Malhotra H.C., Income Law and Practice, SahityaBhawan Publication.

Text & Reference Books:

3L+0T+0P End Term Exam: 3 Hours

Text & Reference Books:

1. Environmental Science: G. Tyler Miller

2L+0T+0P End Term Exam: 3 Hours

Text & Reference Books:

0L+0T+2P End Term Exam: 3 Hours

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

 Working with various Versions of tally

Text & Reference Books:

Text & Reference Books:

Text & Reference Books

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

Text & Reference Books:

 Getting functions with QuickBooks,

Text & Reference Books

Text & Reference Books

Text & Reference Books

Text & Reference Books:

Text & Reference Books

Text & Reference Books

 Adding Bank Accounts in Xero,

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