UNIVERSITY OF CALCUTTA

Three-year B.Com. Honours and

General Degree Courses

Under 1+1+1 System of Examination

 A. B.Com. Honours in ACCOUNTING &FINANCE

2nd Year
PAPER SUBJECT MARKS

2.1 Chg Information Technology &Its Application in Business (Theory- 50 100

marks + Practical-50 marks)
2.2 Chg Principles of Marketing*(50) & e-Commerce(50) 100

2.3 Chg Auditing 100

2.4 Chg Financial Accounting II 100

2.5 Chg Direct & Indirect Taxation 100

2.6 Chg Cost & Management Accounting 100

2.1 Information
Information Technology
Technology &
& Its
Its Application
Application in
in Business
Business

A. MODULE-I(Theory)
 Unit 1 : Information Technology and Business –An Overview
 Unit 2 :Number System and Representation of Data in Computing System
 Unit 3 : Fundamentals of Computer
 Unit 4 : Data Organisation and Data Base Management System
 Unit 5 : Data Communication and Computer Networks
 Unit 6 : Introduction to Internet
 Unit 7 : Security Issues

B. MODULE-II(Practical)

 Unit 1 : Introduction to GUI based Operating System –WINDOWS/LINUX [2H/M15]

 Unit 2 : Word Processor
 Unit 3 : Electronic Spreadsheet
 Unit 4 : Database Management System
 Unit 5 : Financial Accounting Package and its Implementation [TALLY/ACE] [9H/M2]
 2.2 Principles of Marketing & E-Commerce

MODULE-I : 50 MARKS
A. Principles of Marketing
 Unit I : Marketing
 Unit II : Market Segmentation
 Unit III : Marketing Mix
 Unit IV : Pricing;Promotion
 Unit V : Marketing Channels
: Logistics Management
: Marketing Management System[MIS]
: Marketing Research
 2.2 : E-Commerce
PAPER MODULE-II :-50 MARKS
 Unit I : Overview of E-Commerce
 Unit II : Categories of E-Commerce (Models)
 Unit III : E-CRM
 Unit IV :E-Payment
 Unit V : Introduction to ERP
 Unit VI : Supply Chain Management
 2.5 : Direct & Indirect Taxation
A. MODULE-I : 50 MARKS
 Unit I : Basic Concepts
 Unit II : Heads of Income Provisions Governing Heads of Income
 Unit III : Deductions
 Unit IV : Computation of Total Income and Tax Payable

2.5 : Direct & Indirect Taxation

B. MODULE-II : 50 MARKS
 Unit I : Tax Management
 Unit II : Wealth Tax
 Unit III : Central Sales Tax ,1956
 Unit IV : WB VAT ACT ,2003
 Unit V : Central Excise Act ,1944
 2.3 Auditing
A. MODULE-I : 50 MARKS
 Unit I : Introduction
 Unit II : Auditing Procedures and Techniques
 Unit III : Internal Control and Internal Audit
 Unit IV : Audit Sampling & Analytical procedures
 Unit V : Audit(Vouching & Verification) of Different items

B. MODULE-II: 50 M
 Unit I : Company Audit
 Unit II : Audit Report and Certificate
 Unit III : Audit of Different Instituition
 Unit IV : Investigation
 Unit V : Other Thrust Areas
 2.4 Financial Accounting –II(Hons.)
A. MODULE-I : 50 MARKS

 Unit I : Partnership Accounts-II

 Unit II : Branch Accounting
 Unit III : Hire Purchase and Installment Payment System
 Unit IV : Departmental Accounts
 Unit V : Introduction to Accounting Standard

2.4 : Financial Accounting-II (Hons.)

B. MODULE-II :50 MARKS
 Unit I : Company-Introduction and Accounting for Shares &
Debentures
 Unit II : Buy –back and Redemotion of Preference Shares
 Unit III : Redemption of Debentures
 Unit IV : Company Final Accounts
 2.6 : Cost & Management Accounting
A. MODULE-I :50 MARKS

 Unit I : Introduction
 Unit II : Material Costs
 Unit III : Employee Cost
 UNIT IV : Overhead

2.6 :Cost & Management Accounting

B. MODULE-II : 50 MARKS
 Unit I : Cost Book-keeping
 Unit II : Job & Batch Costing
 Unit III : Process Costing
 Unit IV : CVP Analysis
 Unit V : Budgetory Control