AFFILIATED TO GAUHATI UNIVERSITY ESTD. 2004 2020 B... · 1 | p a g e affiliated to gauhati university estd. 2004 2020 - 2021 courses offered: 1. b.com ( honours and regular courses

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AFFILIATED TO GAUHATI UNIVERSITY

ESTD. 2004

2020 - 2021

Courses Offered:

1. B.COM ( HONOURS AND REGULAR COURSES )

2. BBA ( HONOURS COURSE )

3. B.A. ( HONOURS AND REGULAR COURSES )

4. M.COM

RAJGARH ROAD, NEAR BYELANE NO: 3, GUWAHATI – 781003, ASSAM

EMAIL ID: [email protected]

WEBSITE: www.iconcommercecollege.in

CONTACT NO.: +91- 9365389901, +91- 9365375782, +91- 9365383289

mailto:[email protected]

http://www.iconcommercecollege.in/

CONTENTS

PAGE NO.

1. COLLEGE PROFILE 02

2. COURSES AND ADMISSIONS 04

3. FEES STRUCTURE 05

4. FACULTY AND VARIOUS DEPARTMENTS 06

5. GENERAL INSTRUCTIONS & INFORMATION FOR STUDENTS 08

6. COURSE STRUCTURE OF B.COM. CBCS (Honours) 10

7. SYLLABUS FOR B.COM 1st SEMESTER (Honours) 12

8. COURSE STRUCTURE OF B.COM CBCS (Regular) 19

9. SYLLABUS FOR B.COM 1st SEMESTER (Regular) 21

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COLLEGE PROFILE

ICON Commerce College, situated at Rajgarh Road, Chandmari, Guwahati-781003, is one

of the most promising educational institution in the state of Assam as well as India, imparting

Commerce, Management and Arts education at Degree level and Commerce education at

Post Graduate levels (M.Com). The college was established in the year 2004. The College is

affiliated to Gauhati University and Gauhati University permitted Examination centre for

holding examinations of undergraduate streams. The College follows all rules and regulations

of Gauhati University. The College provides Study Materials to its students, which are

prepared by our learned and experienced faculty members to help them in their academics.

The College Library is rich in its collection of books and journals which are available for the

students and faculty members. The College organises Seminars and Workshops which help

both the students and the faculty members to boost up their academic ability. Workshops on

Accounting Standards, Patterns of setting questions and evaluation of answer scripts, CBCS

(Choice Based Credit System) were held, which helped the teachers in expanding their

knowledge and adopt the practice of method based teaching. Seminars on Demonetization,

GST, Randomized Sampling Techniques were also held to uplift the academic ability of the

students and the faculty members. The College also organizes periodic discussions on

important topics like, General Budget, Rail Budget etc. where the students and the faculty

members are engaged in group discussions where they share their views.

The College organizes Annual College Week where indoor games, outdoor games,

quiz and debating competitions, art and literature competitions and various other events are

held to promote the latent skills and talent of the students of this College.

Classroom teaching is supplemented by interactive sessions with the students. Use of

Power Point Presentation is another important feature of classroom teaching where the

students in the classes are also involved. The College has a well equipped Computer Lab to

impart Computer education to its students and also many of the class rooms are equipped

with projectors and computers for smart classes. Apart from class room teaching, WhatsApp

groups are created where students interact with their subject teachers to clear out their doubts

related to their academic syllabus.

Students by and large who are admitted in our College maintain the sequence of

gradual improvement over their earlier examinations. A large group of the students is of

average merit at the entry level. During their tenure of study in this College, most of them are

found in on improvement spree and the result of their final examination shows many of them

secure remarkable higher grades.

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The College has a team of learned and experienced faculty members who impart

quality education to the students and help the students in their all round development. All of

our faculty members are experienced and are capable of handling academic matters in their

respective style, maintaining the desired standards. Nearly one-third of our faculty members

are involved in research works and are perusing Ph.D. Course. Among the faculty members

most of them are Ph.D., M.Phil., NET and SLET qualified. Our faculty members, as on today

are found engaged in equipping themselves with latest academic inputs and a person in

teaching profession needs to synergize between acquiring knowledge on one hand and

transmission of knowledge to the students on the other. This sustained endeavour on the part

of our faculty members helps in building a good rapport with the students which is the need

of the hour.

Our faculty members are involved in various co-curricular activities meant for

students and this pursuit instill confidence among the students which stands in good stead for

maintaining a worthy life and worthy living. Apart from delivering quality education our

faculty members are also engaged in maintaining overall record of development of each and

every student of this College. Each faculty member is allotted a group of students to maintain

development records and to co-ordinate with the students and helps them in their academics.

The college is equipped with an in house canteen facility for refreshment of the staff

and students at reasonable rates in a hygienic environment. Purified drinking water facility is

available for all in the college campus.

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COURSES AND ADMISSIONS THE COLLEGE OFFERS THE FOLLOWING COURSES OF STUDY

➢ Bachelor of Commerce ( B.Com. ) ( Three Year Degree Course in Semester System )

under Gauhati University.

➢ Bachelor of Business Administration (BBA) (Three Year Degree Course in Semester

System) under Gauhati University.

➢ Bachelor of Arts ( B.A. ) (Three Year Degree Course in Semester System) under

Gauhati University.

➢ Master of Commerce ( M.Com. ) (Post Graduate Course in Commerce in Semester

System) under Gauhati University.

Admission Procedure

1. A student can opt for Online or Offline admission process.

2. For online admission the students will have to visit www.iconcommercecollege.in and

follow the instructions given in the website.

3. For offline admission the students will have to purchase the College Prospectus and

Admission Form which will be issued from the office counter on payment of requisite

fees. The student will submit the duly filled in Admission Form and required

documents in the office counter and can take the admission in the respective semester

after payment of the requisite fees.

Bachelor of Commerce (B.Com)

Duration : 3 Years ( 6 Semesters )

Course affiliated to : Gauhati University.

Eligibility for Admission: To be eligible for admission to the B.Com 1st Semester class, a

student has to pass the Higher Secondary (10+2) Examination in Commerce, Science or Arts

stream under the Assam Higher Secondary Education Council (AHSEC) or any other

equivalent examination of Board / Council recognised by Gauhati University.

For Document verification candidates are required to produce the original copies of the

following at the College office:

➢ Mark sheet of the last qualifying examination (HS). ➢ Registration Certificate / Migration Certificate of the board / council under which the

last qualifying examination was appeared. ➢ Students passing the qualifying examination earlier than the current year will have to

submit a Gap Certificate in the form of an Affidavit.

http://www.iconcommercecollege.in/

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FEES STRUCTURE OF B.COM 1st SEMESTER, 2020

Honours and Regular Courses

Sl.

No. Particulars Amount

01 Admission Fees ₹ 3500

02 Semester Tuition Fees ₹ 3000

03 College Examination, Sessional Examination and Examination

Micro-Zone Fees ₹ 2000

04 Electricity Consumption charge ₹ 900

05 Library Fees ₹ 800

06 College Functions, Co-Curricular activities and Annual College

Week Fees ₹ 1500

07 College Development and Maintenance Fees ₹ 2900

08 Study Materials and Guide Paper Fees ₹ 1500

09 College Exercise Books (5 Nos) ₹ 300

10 Printing works, Stationary, Photostat of Grade-sheets and Other

record book maintenance fees ₹ 600

11 ID-Card and Entry pass Fees ₹ 100

12 College Magazine Fees (Yearly) ₹ 500

13 Group Insurance Premium (Yearly) ₹ 300

14

Expenses for contacting students/ guardians over phone, postal

communication charge, conveyance charge for delivery of letters

to guardians/ students in case of necessity.

₹ 400

Total Amount ₹ 18300

N.B. : Registration Fees/ Enrolment Fees/ University Examination Fees /Other fees

payable to GU are subject to change and will be charged as per the regulation issued by

the concerned authority.

Fees once paid are not refundable under any circumstances.

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FACULTY AND VARIOUS DEPARTMENTS

Dr. Nilanjan Bhattacharjee, M.Com, Ph.D., Principal, Icon Commerce College

Dr. Pranab Kumar Bhattacharjee, M.Com, Ph.D., Director, Icon Commerce College

Sawpon Dowerah, M.A., PGDTE, Rector, Icon Commerce College

Department of Accountancy

1) Dr. Smita Roy, M.Com, PGDBFS, B.Ed. Ph.D.

2) Prof. Pinky Chakraborty, M.Com, M.Phil, B.Ed.

3) Prof. Rubble Deb, M.Com, M.Phil, PGDBM

4) Prof. Nandita Roy, M.Com

5) Prof. Rubi Das, M.Com, M.Phil, B.Ed, SLET

6) Dr. Mallika Das, M.Com, M.Phil, Ph.D.

7) Prof. Basu Mandal, M.Com, NET

8) Prof. Kangkana Das, M.Com, M.Phil

9) Prof. Tanushree Sarkar, M.Com, M.B.A, SLET

Department of Management

1) Dr. Mandira Saha, M.Com, M.Phil, Ph.D.

2) Prof. Rikia Chakraborty, M.Com, PGDMB

3) Prof. Madhuri Roy Biswas, M.Com, LLB.

4) Prof. Priti Mazumdar, M.Com

5) Prof. Pankaj Kr. Sharma, M.B.A., M.Com

Department of Finance

1) Prof. Kongkona Bhagawati, M.Com, M.B.A.

2) Prof. Esha Chetri, M.Com, B.Ed.

3) Prof. Arupa Daimari, M.Com, B.Ed.

4) Dr. Jinti Sharma, M.Com, Ph.D, SLET

5) Prof. Anuradha Bhuyan, M.Com, M.B.A, SLET

Department of Information Technology

1) Prof. Tridib Kr. Handique, M.C.A.

2) Prof. Manas Kr. Chakraborty, M.C.A.

Department of Mathematics and Statistics

1) Prof. Mandira Sharma, M.Sc., M.Phil.

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Department of Economics

1) Prof. Niti Mazumdar, M.A, B.Ed., SLET

2) Prof. Prativa Goswami, M.A, M.Phil, B.Ed.

3) Prof. Sagarika Saha, M.A.

4) Prof. Pompa Sharma, M.A., B.Ed.

Department of Environmental Studies

1) Prof. Saurav Bhattacharjee, M.Sc.

Department of English

1) Prof. Pallabi Dutta, M.A.

2) Prof. Loveleena Bora, M.A. B.Ed., NET

3) Prof. Farzina Rahman, M.A., B.Ed.

4) Prof. Anamika Mahanta, M.A., M.Phil, B.Ed, PGDCA

Department of Assamese

1) Prof. Gitirekha Bhuyan, M.A., NET, SLET

Guest Faculty :

1) Prof. K.R. Das, M.Com., Redt. HoD Accountancy, Gauhati Commerce College.

2) Prof. Sanjoy Dutta, M.Sc., PGDCA

3) Prof. Dipannita Chakraborty, M.A., LLB.

Library Staff :

1) Smt. Kabita Boro, M.Lib.Sc., Librarian

2) Smt. Karabi Baishya, Asst. to the Librarian

3) Sri. Sudipto Acharjee, Asst. to the Librarian.

Office Staff: Office Assistant

1) Sri. Gauranga Shil

2) Sri. Samiran Chanda

3) Sri. Shivam Paul

Office Staff: Grade-IV

1) Sri. Bhaskar Kalita

2) Sri. Kalicharan Das

3) Sri. Sudip Das

4) Sri. Ranjit Patowary

5) Sri. Maznur Hussain

6) Sri. Ratul Das

7) Sri. Manoj Basfor

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GENERAL INSTRUCTIONS & INFORMATION FOR STUDENTS

1. Classes begin at 10 AM as per class routine.

2. Each student is required to attend a minimum of 75% of the total classes held in

each subject in an academic session. The College takes students’ Class Attendance

strictly into account for the purpose of allowing students for appearing in the

Sessional examination and filling up of forms for examinations, and scholarships.

3. All students admitted in the college must come wearing complete college uniform

which includes: i. For B.Com Students (Boys): Plain white shirt with college crest on the

pocket and light brown formal pant.

ii. For B.Com Students (Girls):Light brown colour salwar and duppatta and

white kameez with college crest. iii. Light brown colour blazer / sweater for boys and girls during winter. Other

varieties with other colours are strictly prohibited. iv. Black colour formal shoes for boys and simple normal sandals for girls are

allowed. v. For College Uniform students must contact: SUMAN DRESSES, Opposite

Harisabha, Panbazar, Guwahati – 781001. Phone No.: 0361-2630292 / 9864124419 / 9864059229

4. It is compulsory for all the students to use only Icon Commerce College Exercise

Books which are available at the College library.

5. Students should abide by the rules and regulations of the college.They are expected to

maintain strict discipline. Violation of rules and regulations will be treated as

punishable offence and in extreme cases erring students are liable to be expelled from

the college. Disciplinary actions are under the preview of the College Management

Committee and their decision on such matter is final and binding on students.

6. Students are advised to be regular in attending their classes.

7. Late arrival of students for classes will not be allowed.

8. Students must bring college record book and identity card everyday while coming to

college. They are to submit college record book everyday to the teacher in the first

period which will be returned to them in the last period after marking their attendance

for the day. No student will be allowed to attend classes without College Record Book.

Duplicate Identity Card and College Record Book may be issued on genuine grounds

and on payment of requisite fees.

9. Students should maintain silence and decorum whenever they are inside the college

premises.

10. In matters of holidays, Gauhati University Holiday list is to be followed. On special

occasions State Government holiday notifications are also followed.

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11. Do not move in the corridors and verandahs when classes are on. Any student found

loitering in the verandahs without any valid reason will have to face strict disciplinary

action.

12. Do not use Mobile Phone inside the classrooms or in the verandahs of the college.

Improper use of Mobile phone within the college premises will be severely dealt

with.

13. Consumption of alcoholic beverages, smoking inside the College premises is strictly

prohibited.

14. Chewing of tobacco, betel nut, taking pan masala etc, inside the College campus is

strictly prohibited.

15. Keep your College clean.

16. DONOT SPIT ON THE WALLS AND IN THE CLASS ROOMS, DO NOT

WRITE OR STICK ANYTHING ON THE WALLS OR DESKS AND

BENCHES. Anyone caught red-handed will be punished.

17. The Parents / Guardians are requested to meet the College authority periodically and

exchange views on the progress of their wards in any academic matter. Periodic

feedback from Parents / Guardians is desirable for initiating necessary actions for

academic improvement of the students and on disciplinary matters. Parents /

Guardians are requested to put their signature in the college record book of their ward

everyday in the required place.

18. Students are required to take care of the college property and should not cause any

damage to the college property. Any student found causing damage to the college

property will be penalized which also includes expulsion from the institution.

19. RAGGING IN ANY FORM IS STRICTLY PROHIBITED AND IS TREATED

AS A PUNISHABLE OFFENCE. Punishment may also lead to expulsion from

the college and strict legal action will also be taken.

20. Students getting involved in any activity detrimental to the college interest and

involved in any anti social, anti national and anti college activity will lead to

expulsion from the college. 21. Students can avail Scholarships of Government approved Schemes through this

College. (For more information students can contact Institute Nodal Officer for

Scholarships).

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COURSE STRUCTURE OF B.COM. CBCS SYLLABUS

ABOUT CHOICE BASED CREDIT SYSTEM (CBCS):

The Choice Based Credit System is the logical next step in a credit based semester system

becoming more learner-centric. The undergraduate degree programme in the CBCS will have

courses spread across six semesters. A typical semester will comprise a minimum of 15 to 18

weeks of academic work that will translate into 90 actual teaching days. Two consecutive

(one odd and one even) semesters will make up an academic year. An UG course shall be of

Six Semesters covering three Calendar Years (Academic Sessions – June to May). The

duration of the Odd Semesters (First, Third and Fifth) shall be ‘June to November’, and that

of Even Semesters (Second, Fourth and Sixth) shall be ‘December to May’.

B. Com. (Hons.): Three-Year (6-Semester) CBCS Programme Course Structure

Semester I

BCM-AE-1014 Business Communication (English /

MIL-Assamese) Ability-Enhancement Compulsory

Course (AECC)-1

COM-HC-1026 Financial Accounting Core Course C-1

COM-HC-1036 Business Law Core Course C-2

COM-GE-1046(A)

COM-GE-1046(B)

Any one of the following

Micro Economics

Investing in Stock Markets

Generic Elective (GE)-1


Semester II

ENV-AE-2014 Environmental Studies Ability-Enhancement Compulsory

Course (AECC)-2

COM-HC-2026 Corporate Accounting Core Course C-3

COM-HC-2036 Corporate Laws Core Course C-4

COM-GE-2046(A)

COM-GE-2046(B)


Macro Economics

Insurance & Risk Management

Generic Elective (GE)-2 Generic Elective (GE)-2

Semester III

COM-HC-3016 Computer Applications in Business Core Course C-5

COM-HC-3026 Income-tax Law and Practice Core Course C-6

COM-HC-3036 Management Principles and

Applications Core Course C-7

COM-GE-3046 (A)

COM-GE-3046 (B)


Business Statistics/

Operation Research in Business


COM-SEC-HC-3054 (A)

COM-SEC-HC-3054 (B)


Entrepreneurship/

New Venture Planning

Skill-Enhancement Elective Course

(SEC)-1

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Semester IV

COM-HC-4016 Cost Accounting Core Course C-8

COM-HC-4026 Business Mathematics Core Course C-9

COM-HC-4036 Human Resource Management Core Course C-10

COM-GE-4046 (A)

COM-GE-4046 (B)


Indian Economy/

Micro Finance


COM-SEC-HC-4054 (A)

COM-SEC-HC-4054 (B)


E-Commerce/

E-Filing of Returns

Skill-Enhancement Elective Course

(SEC)-2

Semester V

COM-HC-5016 Principles of Marketing Core Course C-11

COM-HC-5026 Fundamentals of Financial Management Core Course C-12

DSE-1 (Any one of Group A other than the subject selected under DSE-2)

Discipline Specific Elective (DSE)-1

DSE-2 (Any one of Group A other than the

subject selected under DSE-1)


Discipline Specific Elective (DSE)

Group A

COM-DSE-HC-5036 (A) Management Accounting

COM-DSE- HC-5036 (B) Advanced Financial Accounting

COM-DSE- HC-5036 (C) Advertising

COM-DSE- HC-5036 (D) Banking

COM-DSE- HC-5036 (E) Computerised Accounting System

COM-DSE- HC-5036 (F) Indian Financial System

Semester VI

COM-HC-6016 Auditing and Corporate Governance Core Course C-13

COM-HC-6026 Indirect Tax Laws Core Course C-14

DSE-3 (Any one of Group B other than the



DSE-4 (Any one of Group B other than the



Discipline Specific Elective (DSE)

Group B

COM-DSE- HC-6036 (A) Fundamentals of Investment

COM-DSE- HC-6036 (B) Consumer Affairs and Customer Care

COM-DSE- HC-6036 (C) Advanced Corporate Accounting

COM-DSE- HC-6036 (D) International Business

COM-DSE- HC-6036 (E) Industrial Relations and Labour Laws

COM-DSE- HC-6036 (F) Business Research Methods and Project

Work

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SYLLABUS FOR B.COM 1st SEMESTER (HONOURS)

BCM-AE-1014: BUSINESS COMMUNICATION

Marks: 100 Credits: 4

Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in

reading, writing, comprehension and communication, as also to use electronic media for

business communication.

CONTENTS:

Unit 1: Introduction:

Nature of Communication, Process of Communication, Types of Communication (verbal &

Non Verbal), Importance of Communication, Different forms of Communication

Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal

Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers

Unit 2: Business Correspondence:

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting

tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum,

Inter - office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

Unit 3: Report Writing:

Business reports, Types, Characteristics, Importance, Elements of structure, Process of

writing, Order of writing, the final draft, check lists for reports.

Unit 4: Vocabulary:

Words often confused, Words often miss-spelt, Common errors in English.

Unit 5: Oral Presentation:

Importance, Characteristics, Presentation Plan, Power Point Presentation, Visual aids.

Suggested Readings:

1. Bovee, and Thill, Business Communication Essentials, Pearson Education

2. Shirley Taylor, Communication for Business, Pearson Education

3. Locker and Kaczmarek, Business Communication: Building Critical Skills, McGraw Hill

Education.

4. Herta A Murphy, Herbert W Hildebrandt, Jane P. Thomas, Effective Business

Communication (SIE), McGraw Hill Education.

5. Dona Young, Foundations of Business Communication: An Integrative Approach,

McGraw Hill Education

6. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz, Paula Lentz, and NeerjaPande,

Business Communication: Connecting in a Digital World (SIE), McGraw Hill Education

Note: Latest edition of text books may be used.

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COM-HC-1016: FINANCIAL ACCOUNTING

Marks: 100 Credit: 6 (Theory: 80 and Lab Practical:20) Lectures 65

Objectives: The objective of this paper is to help students to acquire conceptual knowledge

of the Financial Accounting and to impart skills for recording various kinds of business

transactions.

CONTENTS

Unit 1: Theoretical Framework Lectures 16

i. Accounting as an information system, the users of financial accounting information

and their needs. Qualitative characteristics of accounting, information. Functions,

advantages and limitations of accounting. Branches of accounting. Bases of

accounting: cash basis and accrual basis.

ii. The nature of financial accounting principles : entity, money measurement, going

concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism),

materiality and full disclosures.

iii. Accounting Standards: Concept, needs and objectives; procedure for issuing

Accounting Standards in India. Salient features of First-Time Adoption of Indian

Accounting Standard (Ind-AS) 101. Salient features of Indian Accounting Standards

Ind AS 1, 2, 16 and AS 9. International Financial Reporting Standards (IFRS): - Need

and procedures of Issue.

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Unit 2: Computerised Accounting System Lectures 16

Computerised Accounting Systems: Meaning, components, and advantages, Difference

between manual and computerised accounting, Various types of Accounting

packages/software and their advantages and disadvantages; Tally 9 and its features, working

on TALLY. Simple Practical Problems (Lab work) (Lab work -10 and Theory-6)

Unit 3: Measurement of Business Income Lectures 16

i. Measurement of business income-Net income, Application of accounting period,

continuity doctrine and matching concept in the measurement of net income.

Objectives of measurement.

ii. Capital and revenue expenditures and receipts

iii. Revenue recognition: Recognition of income and expenses as per AS 9.

iv. Inventory Valuation: Meaning and Significance.

Unit 4: Final Accounts Lectures 16

Preparation of financial statements of non-corporate business entities: Sole proprietorship and

Partnership firms.

Unit 5: Hire-Purchase, Installment Systems and Branches: Lectures 16

i. Accounting for Hire-Purchase and Installment Systems: Meaning, features,

advantages and disadvantages of Hire Purchase and Installment Systems, Rights of

Hire Purchaser and Hire Vendor, Journal entries and preparation of ledger accounts

excluding default and repossession.

ii. Accounting for Branches: Meaning, Needs and Objectives of Branch Accounting.

Systems of dependent Branch Accounting and their Accounting Treatments (Only

debtors system, stock and debtors system).

Note: Practical (with computer) in Computerised Accounting System (Unit 2) WILL be

compulsory

Examination Scheme for Computerised Accounts: 6 marks will be included in Question

Paper and 10 marks for Practical with computer. The practical examination will be for 1

hour.

Thus, the Theory Exam shall carry 70 marks

Suggested Readings:

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. 4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New

Delhi.

5. B. B. Dam, H C Gautam and others, Financial Accounting, Gayetri Publications, Guwahati

6. K. R. Das & K. M. Sinha. Financial Accounting 7. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New

Delhi.

8. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi. 9. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House

10. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.

11. Tulsian, P.C. Financial Accounting, Pearson Education. 12. Compendium of Statements and Standards of Accounting. The Institute of Chartered

Accountants of India, New Delhi

Note: Latest edition of the text books should be used.

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COM-HC-1026: BUSINESS LAWS Marks: 100 Credit: 6 Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the important

business legislation along with relevant case law.

Contents:

Unit 1: The Indian Contract Act, 1872: General Principle of Law of Contract

Lectures 13

a) Contract – meaning, characteristics and kinds

b) Essentials of a valid contract - Offer and acceptance, consideration, contractual

capacity, free consent, legality of objects.

c) Void agreements

d) Discharge of a contract – modes of discharge, breach and remedies against breach of

contract.

e) Contingent contracts

f) Quasi - contracts

Unit 2: The Indian Contract Act, 1872: Specific Contract Lectures 13

a) Contract of Indemnity and Guarantee

b) Contract of Bailment

c) Contract of Agency

Unit 3: The Sale of Goods Act, 1930 Lectures 13

a) Contract of sale, meaning and difference between sale and agreement to sell.

b) Conditions and warranties

c) Transfer of ownership in goods including sale by a non-owner

d) Performance of contract of sale

e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.

Unit 4: Partnership Laws Lectures 13

A. The Partnership Act, 1932

a) Nature and Characteristics of Partnership

b) Registration of a Partnership Firms

c) Types of Partners

d) Rights and Duties of Partners

e) Implied Authority of a Partner

f) Incoming and outgoing Partners

g) Mode of Dissolution of Partnership

B. The Limited Liability Partnership Act, 2008

a) Salient Features of LLP

b) Differences between LLP and Partnership, LLP and Company

c) LLP Agreement,

d) Partners and Designated Partners

e) Incorporation Document

f) Incorporation by Registration

g) Partners and their Relationship

Unit 5 (A): The Negotiable Instruments Act 1881 Lectures 13

a) Meaning, Characteristics, and Types of Negotiable Instruments : Promissory Note,

Bill of Exchange, Cheque

b) Holder and Holder in Due Course, Privileges of Holder in Due Course.

c) Negotiation: Types of Endorsements

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d) Crossing of Cheque

e) Bouncing of Cheque

5(B): Right to Information Act 2005: Important definitions, object, scope, obligation of

public authorities under the act; rights for obtaining information; disposal of request,

information commission, appeal and penalties.

Suggested Readings:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.

2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.

3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning

4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New

Delhi.

5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.

6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House

7. Sushma Arora, Business Laws, Taxmann Pulications.

8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.

9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education

10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi


COM-GE-1016: MICRO ECONOMICS

Marks: 100 Credit: 6 Lectures: 65

Objective: The objective of the course is to acquaint the students with the concepts of

microeconomics dealing with consumer behavior. The course also makes the student

understand the supply side of the market through the production and cost behavior of firms.

CONTENTS

Unit 1: Demand and Consumer Behaviour Lectures 13

Concepts of revenue: marginal and Average: Revenue under conditions of Perfect and

imperfect competition Elasticity of demand: price, income and cross.

Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer’s

equilibrium (necessary and sufficient conditions). Price elasticity and price consumption

curve, income consumption curve and Engel curve, price change and income and substitution

effects. Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy). Revealed

Preference Theory.

Unit 2: Production and Cost Lectures 13

Production isoquants, marginal rate of technical substitution, economic region of production,

optimal combination of resources, the expansion path, isoclines, returns to scale using

isoquants.

Cost of Production: Social and private costs of production, long run and short run costs of

production. Economies and diseconomies of scale and the shape to the long run average cost.

Learning curve and economies of scope.

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Unit 3: Perfect Competition Lectures 13

Perfect competition: Assumptions. Equilibrium of the firm and the industry in the short and

the long runs, including industry’s long run supply curve. Measuring producer surplus under

perfect competition. Stability Analysis – Walrasian and Marshallian. Demand - supply

analysis including impact of taxes and subsidy.

Unit 4: Monopoly Lectures 10

Monopoly: Monopoly short run and long run equilibrium. Shifts is demand curve and the

absence of the supply curve. Measurement of monopoly power and the rule of thumb for

pricing. Horizontal and vertical integration of firms. The social costs of monopoly power

including deadweight loss. Degrees of price discrimination.

Unit 5: Imperfect Competition Lectures 16

Monopolistic Competition and Oligopoly: Monopolistic competition price and output

decision-equilibrium. Monopolistic Competition and economic efficiency Oligopoly and

Interdependence – Cournot’s duopoly model, Stackelberg model, Kinked demand model.

Prisoner’s dilemma, collusive oligopoly – price-leadership model – dominant firm, cartels,

sales maximization, Contestable markets theory. Pricing Public Utilities.

Suggested Readings:

1. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.

2. N. Gregory Mankiw, Principles of Micro Economics, Cengage Learning

3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill

Education.

4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.

5. Case and Fair, Principles of Micro Economics, Pearson Education

6. Koutsiyannis, Modern Micro Economic Theory.

7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning

8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill

Education.

9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.

10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers

Note: Latest edition of text books shall be used.

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COM-GE-1026: INVESTING IN STOCK MARKETS

Marks: 100 Credit: 6 Lectures: 65

Objective: This paper intends to provide basic skills to operate in stock markets and the ways

of investing in it. It will enable the student to take up investment in stock markets

independently.

Contents

Unit I: Investing Fundamentals Lectures 15

Types of Investment- Equity shares, IPO/FPO, Bonds, Indian Securities Market: the market

participants, trading of securities, security market indices. Sources of financial information;

Stock exchanges in India; BSE, NSE, MCX, Buying and selling of stocks: using brokerage

and analysis recommendations. Use of limit order and market order.

Unit II: Stock Analysis and Valuation Lectures 20

Online trading stock. Understanding stock quotations, types and placing of order. Risk its

valuation and mitigation. Analysis of the company; financial characteristics (as explained by

ratio analysis, future prospects of the company, assessing quality of management using

financial and non-financial data, balance sheet and quarterly results, cash flows and capital

structure). Comparative analysis of companies. Stock valuation, using ratios like PF ration

PEG ratio and price revenue ratio. Use of historic prices, simple moving average, basic and

advanced interactive charts. Examining the shareholding pattern of the company.

Pitfalls to avoid while investing: high P/E stocks, low price stocks, stop loss, excess

averaging.

Unit III: Investing in Mutual Funds Lectures 15

Background of Mutual Funds: Needs and advantages of investing in Mutual Funds. Net Asset

Value. Types of Mutual Funds; Open ended, closed ended, equity, debt, hybrid, money

market. Load vs no load funds. Factors affecting choice of mutual funds CRISIL Mutual

Fund Ranking and its Usage.

Unit IV: Understanding Derivatives Lectures 15

Futures, Options, trading in futures and options. Understanding stock market quotes on

futures and options. Types of orders, Put and Call options: how Put and Call options work.

Commodities, Derivatives of commodities, trading of commodity derivatives on MCX,

Currency, derivatives and its trading.

Suggested Readings:

1. Gitman and Joehnk, Fundamentals of Investing, Pearson.

2. Madura, Jeff, Personal Finance, Pearson.

3. Chandra, Prasanna, Investment Analysis and Portfolio Management, Tata McGraw

Hill.

4. Damodaran, Aswath, Investment Valuation Tool and Techniques for Determining.

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B. Com. (Regular.): Three-Year (6-Semester) CBCS Programme Course Structure

Course No. Course Title Course Type

Semester I

BCM-AE-1014 Business Communication (English /

MIL-Assamese)

Ability-Enhancement

Compulsory Course (AECC)-

1

COM-RC-1026 Financial Accounting Core CourseC-1

COM-RC-1036 Business Organisation and Management Core CourseC-2

ENG-CC-1016 English Language Language-1

Semester II

ENV-AE-2014 Environmental Studies Ability-Enhancement

Compulsory Course (AECC)-

2

COM-RC-2026 Business Law Core CourseC-3

COM-RC-2036 Business Mathematics and Statistics Core CourseC-4

ENG-CC-2016 English-II Language-2

Semester III

COM-RC-3016 Company Law Core CourseC-5

COM-RC-3026 Income Tax Law and Practice Core CourseC-6

COM-CC-3036 Hindi/ Modern Indian Language Language-3

COM-SEC-RC-3044 (A)

COM-SEC-RC-3044 (B)

Any one the following

Computer Application in Business/

New Venture Planning

Skill-Enhancement

Elective Course (SEC)-1

Semester IV

COM-CC-4016 Soft Skills for Business Language-4

COM-RC-4026 Corporate Accounting Core CourseC-7

COM-RC-4036 Cost Accounting Core CourseC-8

COM-SEC-RC-4044 (A)

COM-SEC-RC-4044 (B)


E-Commerce/

E-Filing of Return

Skill-Enhancement


Semester V

COM-DSE- RC-5016 (A) COM-DSE- RC-5016 (B) COM-DSE- RC-5016 (C)

COM-DSE- RC-5016(D)


Human Resource Management

Principles ofMarketing Auditing and Corporate Governance Indian Financial System

Discipline Specific

Elective (DSE)-1

COM-DSE- RC-5026 (A)

COM-DSE- RC-5026 (B)


Fundamentals of Financial Management Indirect Tax Law

Discipline-Specific

Elective (DSE)-2

COM-SEC- RC-5024 (A)/

COM-SEC- RC-5024 (B)


Entrepreneurship

Event Management

Skill-Enhancement


COM-GE- RC-5036(A) /

COM-GE- RC-5036 (B)


Principles of Micro Economics

Business Economics


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Semester VI

Any one of the following Discipline-Specific Elective

(DSE)-3

COM- DSE- RC-6016 (A) Advertising

COM- DSE- RC-6016 (B) Banking

COM- DSE- RC-6016 (C) Management Accounting

COM- DSE- RC-6016 (D) Computerised Accounting System

Any one of the following Discipline-Specific Elective

(DSE)-4

COM- DSE- RC-6026 (A) International Business

COM- DSE- RC-6026 (B) Office Management and Secretarial Practice

COM- DSE- RC-6026 (C) Fundamentals of Investment

COM- DSE- RC-6026 (D) Consumer Affairs and Customer Care

COM- SEC- RC-6034 (A)

COM- SEC- RC-6034 (B)


Personal Selling and Salesmanship

Retail Management

Skill-Enhancement Elective Course (SEC)-4

COM- GE- RC-6046 (A)

COM- GE- RC-6046 (B)


Indian Economy

Micro Finance


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SYLLABUS FOR B.COM 1st SEMESTER (REGULAR)

BCM-AE-1014: BUSINESS COMMUNICATION

Marks: 100 Credits: 4

CONTENTS:

Unit 1: Introduction:

Nature of Communication, Process of Communication, Types of Communication (verbal &

Non Verbal), Importance of Communication, Different forms of Communication

Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal

Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers

Unit 2: Business Correspondence:

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting

tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum,

Inter - office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

Unit 3: Report Writing:

Business reports, Types, Characteristics, Importance, Elements of structure, Process of

writing, Order of writing, the final draft, check lists for reports.

Unit 4: Vocabulary:

Words often confused, Words often miss-spelt, Common errors in English.

Unit 5: Oral Presentation:

Importance, Characteristics, Presentation Plan, Power Point Presentation, Visual aids.

Suggested Readings:

1. Bovee, and Thill, Business Communication Essentials, Pearson Education

2. Shirley Taylor, Communication for Business, Pearson Education

3. Locker and Kaczmarek, Business Communication: Building Critical Skills, McGraw Hill

Education.

4. Herta A Murphy, Herbert W Hildebrandt, Jane P. Thomas, Effective Business

Communication (SIE), McGraw Hill Education.

5. Dona Young, Foundations of Business Communication: An Integrative Approach,

McGraw Hill Education

6. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz, Paula Lentz, and NeerjaPande,

Business Communication: Connecting in a Digital World (SIE), McGraw Hill Education


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COM-HC-1016: FINANCIAL ACCOUNTING

Marks: 100 Credit: 6 (Theory: 80 and Lab Practical:20) Lectures 65

CONTENTS

Unit 1: Theoretical Framework Lectures 16

i. Accounting as an information system, the users of financial accounting information

and their needs. Qualitative characteristics of accounting, information. Functions,

advantages and limitations of accounting. Branches of accounting. Bases of

accounting: cash basis and accrual basis.

ii. The nature of financial accounting principles : entity, money measurement, going

concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism),

materiality and full disclosures.

iii. Accounting Standards: Concept, needs and objectives; procedure for issuing

Accounting Standards in India. Salient features of First-Time Adoption of Indian

Accounting Standard (Ind-AS) 101. Salient features of Indian Accounting Standards

Ind AS 1, 2, 16 and AS 9. International Financial Reporting Standards (IFRS): - Need

and procedures of Issue.

Unit 2: Computerised Accounting System Lectures 16

Computerised Accounting Systems: Meaning, components, and advantages, Difference

between manual and computerised accounting, Various types of Accounting

packages/software and their advantages and disadvantages; Tally 9 and its features, working

on TALLY. Simple Practical Problems (Lab work) (Lab work -10 and Theory-6)

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Unit 3: Measurement of Business Income Lectures 16

i. Measurement of business income-Net income, Application of accounting period,

continuity doctrine and matching concept in the measurement of net income.

Objectives of measurement.

ii. Capital and revenue expenditures and receipts

iii. Revenue recognition: Recognition of income and expenses as per AS 9.

iv. Inventory Valuation: Meaning and Significance.

Unit 4: Final Accounts Lectures 16

Preparation of financial statements of non-corporate business entities: Sole proprietorship and

Partnership firms.

Unit 5: Hire-Purchase, Installment Systems and Branches: Lectures 16

i. Accounting for Hire-Purchase and Installment Systems: Meaning, features,

advantages and disadvantages of Hire Purchase and Installment Systems, Rights of

Hire Purchaser and Hire Vendor, Journal entries and preparation of ledger accounts

excluding default and repossession.

ii. Accounting for Branches: Meaning, Needs and Objectives of Branch Accounting.

Systems of dependent Branch Accounting and their Accounting Treatments (Only

debtors system, stock and debtors system).

Note: Practical (with computer) in Computerised Accounting System (Unit 2) WILL be

compulsory

Examination Scheme for Computerised Accounts: 6 marks will be included in Question

Paper and 10 marks for Practical with computer. The practical examination will be for 1

hour.

Thus, the Theory Exam shall carry 70 marks

Suggested Readings:

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.

4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,

New Delhi.

5. B. B. Dam, H C Gautam and others, Financial Accounting, Gayetri Publications,

Guwahati

6. K. R. Das & K. M. Sinha. Financial Accounting

7. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing

House, New Delhi.

8. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.

9. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book

House

10. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.

11. Tulsian, P.C. Financial Accounting, Pearson Education.

12. Compendium of Statements and Standards of Accounting. The Institute of Chartered

Accountants of India, New Delhi

Note: Latest edition of the text books should be used.

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COM-RC-1036: BUSINESS ORGANISATION AND MANAGEMENT

Duration:3hrs. Marks:100 Lectures: 65

Objective: The course aims to provide basic knowledge to the students about the

organisation and management of a business enterprise.

Contents

Unit 1: Foundation of Indian Business Lectures: 13

Manufacturing and service sectors; Small and medium enterprises; Problems and government

policy. India’s experience of liberalisation and globalisation. Technological innovations

andskill development. ‘Make in India’ Movement. Social responsibility andethicsEmerging

opportunities in business; Franchising, Outsourcing, and E-commerce.

Unit2: Business Enterprises Lectures:13

Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership

firm, Joint Stock Company, Cooperative society; Limited Liability Partnership; Choice of

Form of Organisation. Government - Business Interface; Rationale and Forms of Public

Enterprises. International Business. Multinational Corporations.

Unit 3: Management and Organisation Lectures: 13

The Process of Management: Planning; Decision-making; Strategy Formulation. Organizing:

Basic Considerations; Departmentation – Functional, Project, Matrix and Network;

Delegation and Decentalisation of Authority; Groups and Teams.

Unit 4: Leadership, Motivation and Control Lectures: 13

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.

Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two

Factors Theory. Communication: Process and Barriers; Control: Concept and Process.

Unit V: Functional Areas of Management Lectures: 13

Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing

Policies and Practices

Financial Management: Concept and Objectives; Sources of Funds – Equity Shares,

Debentures, Venture Capital and Lease Finance. Securities Market, Role of SEBI.

Human Resource Management: Concept and Functions; Basic Dynamics of Employer -

Employee Relations.

Suggested Readings:

1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi

2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,

3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi

4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.

5. Basu, C. R., Business Organization and Management, McGraw Hill Education.

6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.

7. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books

8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden

Press, New York.

9. Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata

McGraw Hill, New Delhi.

10. Griffin, Management Principles and Application, Cengage Learning

(Note: Latest Editions of the above books may be used.)

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ENG-CC-1016 ENGLISH I

Credits: 5 (Theory) + 1 (Tutorial) =6 Marks: 100 (80+20)

The aim of this course (English I and II) is to provide the student an opportunity to read and

respond to representations of issues in contemporary life and culture in the English language.

The selection of texts is aimed to present themes and topics that are stimulating, insightful

and informative. Each paper will have a grammar section of 10 marks. Students having

English as their Major subject will have to answer questions on a text indicated in the

syllabus, instead of the grammar section. Internal assessment inthese two papers may be in

the form of an objective-type test.

Prose: 60 Marks

Texts:

➢ Arthur Miller: All my Sons

➢ George Orwell (1903-1950): ‘Shooting an Elephant’

➢ D.H. Lawrence: ‘The Woman Who Rode Away’

➢ Manoj Das (1934-): ‘The Misty Hour’

➢ Munin Barkotoki (1915-1995): ‘Krishna Kanta Handiqui’

➢ Rohinton Mistry (1952-): ‘Running Water’

➢ Michael Ondaatje (1943-): ‘Angulimala’

➢ Salman Rushdie: ‘Good Advice is Rarer than Rubies’

Grammar: 20 Marks

➢ Make sentences using common phrases and idioms

➢ Common Errors: To be answered as directed

➢ Correct use of verbs, tenses, prepositions, etc.

➢ Comprehension

Documents

AFFILIATED TO GAUHATI UNIVERSITY ESTD. 2004 2020 B... · 1 | p a g e affiliated to gauhati university estd. 2004 2020 - 2021 courses offered: 1. b.com ( honours and regular courses