THE BHAWANIPUR EDUCATION SOCIETY COLLEGE

A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA

RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DEPARTMENT OF COMMERCE (MORNING SECTION)

CONTINUOUS INTERNAL EVALUATION (CIE), 2023-24 FOR

B.COM (HONS) SEMESTER VI (UNDER CBCS)
SYLLABUS

SEC 6.1Chg
COMPUTERISED ACCOUNTING SYSTEM and E-FILING OF TAX RETURN
(10 Marks)
Unit-1: Computerized Accounting Package: Using Generic Software
(a) Company creation, ledger creation, order processing, accounting voucher, inventory
voucher, invoicing, multiple godown handling.
(b) Cost Centre, Cost Category
Unit 2: Designing Computerized Accounting System
(a) Introduction to DBMS Package – Table, Query, Form and Report
(b) Designing Computerized Accounting System using DBMS Package
Unit-3: E-filing of Tax return
(a) Preparation and submission of the Income Tax Return (ITR) offline/online for individual
taxpayer [e-filing without using DSC and with using DSC, EVC]
(b) View form 26AS, Upload return, View e-file returns, e-verification

DSE 6.1 A
FINANCIAL REPORTING AND FINANCIAL
STATEMENT ANALYSIS
(10 MARKS)
Unit 4: Cash Flow Statement
Unit 6: Accounting Ratios for FSA

DSE 6.2 A
FINANCIAL MANAGEMENT
(10 Marks)
Unit 1: Introduction

Unit 2: Sources of Finance and Cost of Capital

Unit 3: Leverage and Capital Structure Theories

• EBIT-EPS analysis and its limitations. Financial break
even, point of indifference.
• Leverage- Business Risk and Financial Risk - Operating and financial leverage,
Trading on Equity

Unit 4: Working Capital Management (1)

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 THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DEPARTMENT OF COMMERCE (MORNING SECTION)

DSE 6.1 M
Retail Management and Marketing of Services
(10 Marks)
Module I: Retail Management
Unit 1: Introduction to Retailing

Module II: Marketing of Services

Unit 1: Introduction to Services Marketing & Services and economy of a country

DSE 6.2 M
Rural Marketing and International Marketing
(10 Marks)
Module I: Rural Marketing
Unit 1: Rural Marketing and Environment

Module II: International Marketing

Unit 1: Introduction

DSE 6.1 T
Indirect Tax: Laws and Practices
(10 Marks)
Unit I: GST in India – an introduction.
Unit 2: Supply under GST
Unit 8: Valuation under Custom
Paper DSE 6.2T
TAX PROCEDURE AND PLANNING
(10 Marks)
Module I: TAX PROCEDURE

Unit 1 : Return of Income and Assessment

a) Forms for all types of assesses
b) Assessments and Reassessments (basic concepts)

Unit 2 : a) Advance Tax (all types of assessees)

b) Interest & Fees

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 THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DEPARTMENT OF COMMERCE (MORNING SECTION)

DSE 6.1 e-B

Internet & WWW and Functional e-Business System
(10 Marks)
Module I: INTERNET AND WORLD WIDE WEB

Unit 1. Working of the internet with TCP/IP: Origin of TCP/IP. TCP/IP communication
architecture, Internet Architecture, Working of TCP/IP, TCP/IP Applications - FTP, Telnet, Simple
Mail Transfer Protocol, Network File System.
Unit 2. Internet Concepts: WWW, Internet and E-Commerce, Linking to the Internet, Internet
Address, Internet Tools- Information Retrieval tools (ftp, Gopher), Communication Tools (Email, FTP,
Telnet, Usenet), Multimedia Information Tools (Home page), Information Search Tools (Archie,
Veronica, WAIS). Domain Name System.

DSE 6.2 e-B

COMPUTER APPLICATION & E-BUSINESS APPLICATION
(10 Marks)
Module I
COMPUTER APPLICATIONS
Unit 1: C++

Module II
E-BUSINESS APPLICATION

Unit 1: HTML

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