NAAC A (3.02) State University

Email : regi@ngu.ac.in Website : www.ngu.ac.in________ ______________________________________ ____ ______________________________________

www.ngu.ac.in

NAAC A (3.02) State University

Email : regi@ngu.ac.in Website : www.ngu.ac.in________ ___________________________________ _____________________________________________

www.ngu.ac.in

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from : December 2020 Programme Name Master of Commerce Semester Fourth Course No. CC-401 Course Name Taxation-II (Corporate Tax Planning & GST) Course Type Core Course Effective From December : 2020 Unit No. Content Waitage Credit 1 Company- Definition, Types of companies, Residential status of company, Taxation of companies (Corporate Tax Rates and Dividend Tax Rates), Tax Planning with reference to financial management decisions – managerial decisions. 25 % 1 2 History of Indirect Taxation, GST concept, Salient features of GST,Benefits of GST, Definitions (Under CGST Act/ SGST Act: aggregate turnover, assessment, business, capital goods, casual taxable person, central tax, cess, composite supply, credit note, Electronic Cash Ledger, Electronic Commerce, Electronic commerce operator, electronic credit ledger, exempt supply, goods, integrated tax, input, input service, input tax, input tax credit, mixed supply, non-taxable supply, non-taxable territory, output tax, outward supply, person, recipient of supply of goods or services or both, reverse charge, services, state tax, Scope of supply, taxable person, taxable supply, taxable territory, union territory tax) 25 % 1 3 GST and Centre - State financial relation, GST council and its functions, Taxable Event or Levy and Collection of GST, Role of Central Board of Excise and Customs, Overview of GST Acts a. The Central Goods and Services Tax Act, 2017 b. The Integrated Goods and Services Tax Act, 2017 c. The Union Territory Goods and Services Tax Act, 2017 d. The Goods and Services Tax (compensation to states) Act, 2017 e. The State Goods and Services Tax Act, 2017 (respective state), Exemptions, Broad Idea about Rates of Goods and Services Tax 25% 1 4 Concept of supply of Goods and services –Place of supply (Meaning of place of supply, relevant definitions, Need for place of supply, Concept of inter-state and intrastate supply) Time of supply (Meaning of time of supply, Relevant definitions, Time of supply of Goods (Section 12), Time of supply of services (Section 13) Time of supply of goods and service or both in case of change in rate of tax (Section14) Value of supply (Meaning of value of supply, relevant definitions, Value of taxable supplies (Section15) Input Tax Credit (Meaning of input tax credit, relevant definitions, Eligibility for input tax credit (Section 16 of CGST/SGST), conditions for claim of input tax credit) 25 % 1

REFERENCES: 1. Dr Vinod K Singhania and Dr Monica Singhania – Corporate Tax Planning and Business Procedures with case studies - Taxmann Publications 2. Dr M Govindrajan – GST A Practical Guide – CENTAX Publication PVT LTD

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from : December 2020 Programme Name Master of Commerce Semester Fourth Course No. CC-402 Course Name International Accounting Course Type Core Course Effective From December : 2020 Unit No. Content Waitage Credit 1 (A) INTERNATIONAL ACCOUNTING – AN OVERVIEW Introduction, Importance of International Accounting, Definition of International Accounting, Scope of International Accounting, Status of International Accounting Education: World Scenario (B) Introduction of Indian accounting standards (IND AS) IFRS – meaning, need, status at international level. IND AS – meaning, need and present status in India, frame work for the preparation and presentation of financial statements in accordance with Indian accounting standards. 25 % 1 2 (A) IND AS - 21 THE EFFECT OF CHANGES IN FOREIGN EXCHANGE RATES (B) ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS Introduction, The need for Translation, Origin of Problem, International Transactions, Forward Exchange Contracts, Foreign Currency Transactions 25 % 1 3 (A) ACCOUNTING FOR BUSINESS COMBINATIONS AND CONSOLIDATION Introduction, Definition, Accounting Treatment, combination and Consolidation of Financial Statements, Scope of Consolidated Financial Statements (As per the provisions of IND AS 28, IND AS 103 and IND AS 110) 25% 1 4 (A) International Transfer pricing Introduction, Evolution of Transfer Pricing, Definition of Transfer Price, Approaches to Transfer Pricing, Objectives of Transfer Pricing, Arm’s Length Principle, Transfer Pricing for Intangibles, Services and Cost Sharing Arrangements. (B) International Taxation Diversity of International Tax Systems, Taxation of Foreign Source Income and Double Taxation, Tax planning dimensions 25 % 1

References: 1. George and giddy; “Handbook of International Finance”, Vol. I, II, North Holland 2. Shirin Rathore; “International Accounting”, Prentice Hall Indian 3. Peter Walton, Axel Haller and Bernard Roffournier; “International Accounting”, International Thomson Business Press, London, U.K. 4. International Accounting, Friederick, D.S. Choi And Gary k. Meek, Pearson Publication. 5. International Accounting, Timothy Soupnik and Hector Perera, McGraw Hill International Edition.

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from :December 2020 Programme Name Master of Commerce Semester Fourth Course No. CE-403A Course Name Management Accounting-I Course Type Core Elective Effective From December 2020 Unit No. Content Waitage Credit 1 (A ) Overview: Meaning and Definition of Management Accounting, Utility and limitations of Management Accounting, Techniques or Methods of Management Accounting, Limitations of Financial Accounting and Cost Accounting, Difference between Financial, Cost and Management accounting (B) Opportunity cost approach to variances: Ex-ante and ex-post standards; The opportunity cost of capacity variances and efficiency variances; Planning and operating variances; Unavoidable and possibly avoidable planning variances; Limitations of planning and operating variances. 25 % 1 2 Budgeting and Budgetary Control: Budgeting concepts; Types of costs considered: Discretionary Costs; Engineered costs; Committed costs; Types of Budget: Appropriation Budget; Flexible Budget; Capital Budget and Master Budget; Forecast vs. Budget; Requirements of a sound Budgeting System; Limitations and problems in Budgeting; Purposes and benefits of a Master Budget; The assumptions of a Master Budget. Preparation of Sales or Revenue Budget, Plant Utilization Budget, Administrative Expenses Budget, Selling and Distribution Expenses Budget, Marketing Expenditure Budget, Research and Development Budget, Capital Expenditure Budget and Master Budget 25 % 1 3 Standard costing and variance analysis: Computation and interpretation of cost and sales variances; Reconciliation of actual profit with the budgeted profit (Operating Statement); Cost accounting entries for variances; Pro- rating variances. 25% 1 4 Interpretation and investigation of variances: Analyzing the significance of variances; Measuring results accurately; Interdependence between cost variances and sales variances; Efficiency standards; Inflation and price variances; Controllable and uncontrollable variances; When should variances be investigated; Cost-variance investigation models: a materiality significance model; a statistical significance model; a control chart model; a decision model with costs and benefits of investigation. 25 % 1

References: 1. Ravi M. Kishore; “Cost and Management Accounting”, Taxmann’s Publications 2. Jawahar Lal; “Advanced Management Accounting”, S.Chand Publications. 3. Paresh Shah; “Management Accounting”, Oxford Publications.

(1) Programme Name Master of Commerce Semester IV (4) Paper No Course Code CE – 403 – B Course Name Quantitative Techniques – I Course Type Core Elective Effective from December – 2020 Objective To present a clear, simple, systematic and comprehensive exposition of the methods, principles and techniques of Statistics in various discipline with special reference to commerce, management, economics and business. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 Linear Programming Operations Research – Introduction, scope, and different areas of O.R. Linear programming problem – Formulation of LPP – Basic concepts of LPP- Solution by graphical method – simplex method – Artificial basis technique (Big M) problem of Duality in linear programming – Duality theorems (without proof) solution of dual problems – simple applications, Integer Linear Programming (only introduction) 25% 1 2 Transportation and Assignment Problems Meaning, definition, uses and mathematical form of TP – Balanced and unbalanced TP- obtaining initial basic feasible solution by standard methods like NW corner rule, Matrix Minima and Vogel’s approximation method – To obtain optimum basic feasible solution by using MODI method – problem of degeneracy – Applications of LPP & TP – Assignment problem as a special case of standard techniques to solve assignment problem. 25% 1 3 Replacement Problems and Theory of Games Meaning and Importance of replacement problem – Replacement problem for items that deteriorate with time and the value of money remains the same – Replacement problems when value of money also changes with time. Replacement of items that fail completely – Group replacement policy – simple examples. Introduction to two person zero sum game problem – Games with and without saddle point – Dominance in game problems – conversion of game problem into linear programming problem. 25% 1 4 Market Research 25% 1

(2) Definitions of market research – scope, problem formulation, cost value and round off. Use of EMV and EVPI approach, research design, data collection. Univariate and bivariate analytical tools and methods applied to research problems including case studies – Bayesian approach to problem of market research. References : 1. Sharma J.K.: Introduction to Operations Research 2. Taha H. A.: Operations Research- An Introduction 3. Hiller and Lieberman: Operations Research 4. Vohra N.D.: Quantitative Techniques for Management 5. Rao S.S : Optimization Theory and Applications 6. Kapoor V.K.: Problems and Solutions in Operations Research 7. P.C. Tulsian & Vishal Pandey : Quantitative Techniques, Theory & Problems (Pearson)

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN. CBCS Syllabus for Master of Commerce Effective from: DECEMBER : 2020 Programme Name Master of Commerce (M. Com. ) Semester Fourth Course No. CE-403 C Course Name Service Marketing Course Type Core Elective Effective From December-2020 Unit No. Content Waitage Credit 1. Service Marketing: (A) Service Marketing: Meaning of Service Marketing, concept of Service Marketing, characteristics of Service Marketing. Need of Service Marketingin present times, Types of Service Marketing. (B) Development of Service Sector: Service as a process, system and core concept. Distinction between Product Marketing and Service Marketing. Advantages of service Marketing. 25% 1.00 2 Managing Product Support Services: (A) Managing Product Support Services: Different services for Different types of products, Pre-sales and post-sales service strategy, Managing service quality, Investment decision services, portfolio Services. (B) Service Demand and Positioning: Demand for Services, Positioning for service, Steps in developing a positioning strategy, Models of Service Marketing- 4C model and Q.V.P model of Service Marketing. 25% 1.00 3 Service Organisation: (A) Service Organisation: Various types of Service organisation, Profitable and non-profitable organisation, Marketing functions for non-profitable organisation, Various departments of service organisation. (B) Consumer Services: General and Institutional consumers, Products and Service sector consumers, Consumer decision making process, Consumer behavior in Service marketing, Strategic management for consumer services. 25% 1.00 4. Marketing mix and Service Sectors: (A) Marketing mix: Meaning, Factors for effective Service Marketing, Various types of Service marketing, Marketing mix strategies for Service Marketing. Tools for marketing mix in Service Marketing. (B) Service Sectors: Functions and working of Service sector- Education sector, Health care sector, Bank Sector, Insurance Sector, Railway and Bus services, portfolio management and mutual fund services. 25% 1.00 Books Recommended; 1. Jha, S.M: Services Marketing, Himalaya Publishing House. 2. Thomas. J. Delong and Asish Nanda: Managing Professional Services- Text and cases, McGraw Hill International. 3. Christopher Lovelock: Services Marketing People, Technology, strategy, fourth edition, Pearson education. 4. Govind Apte: Services Marketing, Oxford University Press 5. C. Bhattacharjee: Service Marketing, Excel Book

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from : December 2020 Programme Name Master of Commerce Semester Fourth Course No. CE-404 A Course Name Management Accounting-II Course Type Core Elective Effective From December : 2020 Unit No. Content Waitage Credit 1 Capital Budgeting - 1: Investment Appraisal Techniques: (a) Technique that recognize Payback of Capital Employed: Payback Period method. (b) Techniques that use Accounting Profit for Project Evaluation: (i) Accounting rate of return Method and (ii) Earning per Share. (c) Techniques that recognize Time Value of Money: (i) Net Present value Method; (ii) Internal Rate of Return Method; (iii) Net Terminal Value Method; (iv) Profitability Index method and (v) Discounted Payback Period Method. 25 % 1 2 Capital Budgeting - 2: (A) Risk Analysis in Capital Budgeting: Sources of Risk; Perspectives of risk; Sensitivity analysis or ‘what if’ analysis; Limitations of sensitivity analysis: Decision tree approach (in theory only). (B) Capital rationing, inflation, taxation and life cycles: Meaning of ‘Capital rationing’; Effect of Inflation and Taxation; Nonannual time periods; Life-cycle determination 25 % 1 3 Responsibility Accounting: Introduction; Basic Principles; Centers of Control: Investment centers, Profit centers and cost centers within a responsibility accounting system; Basic Process in Implementation; Responsibility Reporting; Benefits of Responsibility Accounting; Difficulties in Implementation; Methods for measuring divisional performance: Return on Investment Method, Residual Income Method and other measure of divisional performance. 25% 1 4 Transfer Pricing: Necessity, Transfer Pricing Methods: Pricing at cost; Standard cost plus lump sum; Market Prices; Prorating the overall contribution; Dual Pricing; Negotiated Prices. Benefits of transfer pricing policy and concept of International transfer pricing 25 % 1

References: 1. Ravi M. Kishore; “Cost and Management Accounting”, Taxmann’s Publications. 2. Jawahar Lal; “Advanced Management Accounting”, S.Chand Publications. 3. Paresh Shah; “Management Accounting”, Oxford Publications.

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Programme Name Master of Commerce Semester IV (4) Paper No Course Code CE – 404 – B Course Name Quantitative Techniques – II Course Type Core Elective Effective from December – 2020 Objective To present a clear, simple, systematic and comprehensive exposition of the methods, principles and techniques of Statistics in various discipline with special reference to commerce, management, economics and business. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 Inventory control and simulation Costs associated with inventory – classification of inventory systems – Lot size models with and without shortages – for back order policy only. Inventory models under price breaks and quantity discount. Deterministic inventory models under given restrictions. ABC and VED analysis of Inventions. Simulation method – Monte Carlo method of simulation – simulation modeling problems using uniform distribution – Generation of random numbers – simulation modeling from, Bivariate, Poisson and Normal distribution. 25% 1 2 Queuing Theory and Sequencing Basic concepts for queuing system – Queue Discipline – study of M/M/1 : (FIFO) and M/M/m:(FIFO) queues with their simple properties - Application of queuing theory without using any mathematical derivations. Problem of sequencing – sequencing of n jobs on two and three machines – simple illustrative examples for sequencing. 25% 1 3 Network Analysis Concept of network diagram – definitions connected with network time calculations methods - matrix solution method - PERT and CPM in network problems – crashing of activities in a project – Applications only without any mathematical derivations. 25% 1 4 Non Linear and Dynamics Programming Basic concepts of NLPP – Local and global optima - Kuhn–Tucker conditions (without proof) Formulation of NLPP – solving Quadratic programming problem – Fractional linear problem – simple illustrative examples. Introduction of Dynamic programming problem – study of DPP for simple applications only. 25% 1

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References : 1. Sharma J.K.: Introduction to Operations Research 2. Taha H. A.: Operations Research- An Introduction 3. Hiller and Lieberman: Operations Research 4. Vohra N.D.: Quantitative Techniques for Management 5. Rao S.S : Optimization Theory and Applications 6. Kapoor V.K.: Problems and Solutions in Operations Research 7. P.C. Tulsian & Vishal Pandey : Quantitative Techniques, Theory & Problems (Pearson)

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN. CBCS Syllabus for Master of Commerce Effective from December : 2020 Programme Name Master of Commerce (M. Com. ) Semester Fourth Course No. CE-404 C Course Name International Marketing Course Type Core Elective Effective From December-2020 Unit No. Content Waitage Credit 1. International Marketing: (A) International Marketing: Meaning, Distinction between National Marketing and International Marketing. Necessities for International Marketing, Effects of International Marketing. Advantages of International Marketing. (B) Product Planning for International Market: Products planning for Global Market, Product Mix Modification, New Product development according to international standards, Stages of Products development for International Market. 25% 1.00 2 International Marketing Environments: (A) International Marketing Environments: Meaning, Reasons for entry in International Market, Economic Environments, cultural Environments, Legal Environments, Political Environments, control on Foreign Exchange. (B) International Marketing Decisions: Types of International Marketing decisions, International Market selection decision, Entry in foreign market decision, Decision regarding Marketing mix, International Marketing system decision. 25% 1.00 3 Pricing and Promotion Decision for International Market: (A) Pricing Decision: Meaning, Cost concept for pricing, Objectives of pricing, International pricing policies and strategies, Factors affecting to International Pricing, Information required for international pricing, Steps for Export pricing. (B) Promotion for International Market: Meaning of Promotion, Main components of promotion- Advertisement, Publicity, sales promotion, Promotion mix, Factors affecting to Promotional strategies. Promotional objectives. 25% 1.00 4. International Marketing Communication: (A) International Marketing communication: Meaning, Stages for effective International Marketing communication, problems in International Marketing communication. Importance of communication, International Marketing communication decisions. (B) International Advertising: Various aspect of International Advertising, International concept for Advertising, International trend for Advertising, strategical problems of international Advertising, Control and Regulation on international Advertising. 25% 1.00

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN. CBCS Syllabus for Master of Commerce Effective from December : 2020 Books Recommended; 1. Jain Subhash C., International Marketing Management, CBS Publishers & Distributors Pvt. Ltd. 2. Cherunilam F., International Marketing (Text and Cases), Himalaya Publishing House. 3. Vasudeva R K, ‘International Marketing’ Excel books, 2004. 4. Srinivasan R, ‘International Marketing’ Prentice Hall India. 5. Rathor, Jani Rathor, ‘International Marketing’, Himalaya publishing House.

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from : December 2020 Programme Name Master of Commerce Semester Fourth Course No. SS 405 A Course Name Human Resource Management Course Type Soft Skill Effective From December : 2020 Unit No. Content Waitage Credit 1 ( A ) Personnel management and human resource management: [13 %] Definition, characteristics, importance, scope of personnel management and changing role of personnel manager. Meaning, principles of human resource management, personnel management v/s human resource management, challenges for human resource manager. ( B ) Human resource planning, job analysis and job evaluation: [12 %] Definition, features, process of human resource planning and factors affecting human resource planning.Job analysis – Meaning, process and importanceJob evaluation – Meaning, process, methods and importance 25 % 1 2 ( A ) Human resource selection: [13 %] Meaning, sources and process of recruitment, Selection process : meaning and objectives of induction. ( B ) Training and development of human resource: [12 %] Definition, importance, types and methods of training.Meaning and methods of executive development and training v/s development. 25 % 1 3 ( A ) Wage and salary administration and employee morale: [13 %] Meaning and features of ideal wage system, Methods of wage payment – time wage system, piece wage system and incentive wage system (Meaning, advantages, disadvantages and when suitable, comparative study) Meaning, factors affecting, measurement of employee morale and remedial measures to improve employee morale. ( B ) Labor welfare, security and health: [12 %] Meaning, objectives, importance and scope of labour welfare. Provisions about labor safety. Provisions about workers’ health and trends of labor welfare in India. 25% 1 4 ( A ) Industrial psychology: [13 %] Meaning and scope of industrial psychology. Vocational guidance – Meaning, need, methods (self selection, selection based on parents’ choice and selection based on teachers’ direction) and scientific vocational guidance techniques (general intelligent tests, trade tests and psychological tests) Industrial fatigue – Meaning, reasons, effects of industrial fatigue and remedial measures to reduce industrial fatigue. 25 % 1

( B ) Industrial relation: [12 %] Definition, reasons, benefits and principles of industrial relation. Industrial disputes – Meaning, forms, causes and effects of industrial disputes and methods for solution of industrial disputes. Reference Books. ( 1 ) Memoroa C. B. Personal Management , Himalaya Publishing House, New Delhi, ( 2 ) Gupta C. B. Human Resource Management , S. Chand & Co.,New Delhi. ( 3 ) Davar R.S. Industrial Relation & Personal Management , Vikash Publishing House, New Delhi. ( 4 ) Barewell Lan. Human Resource Management Sage India Ltd., New Delhi. Structure of question paper Question No. Unit Weight age 1 (a) or 1 (a) 1 (a) 13 % 1 (b) or 1 (b) 1 (b) 12 % 2 (a) or 2 (a) 2 (a) 13 % 2 (b) or 2 (b) 2 (b) 12 % 3 (a) or 3 (a) 3 (a) 13 % 3 (b) or 3 (b) 3 (b) 12 % 4 (a) or 4 (a) 4 (a) 13 % 4 (b) or 4 (b) 4 (b) 12 %

Hemchandracharya North Gujarat University , Patan CBCS Syllabus for Master of Commerce Effective from : December 2020 Programme Name Master of Commerce Semester Fourth Course No. SS 405 B Course Name Legal Aspects of Business Course Type Soft Skill Effective From December : 2020 Unit No. Content Waitage Credit 1 Law Relating to Societies – Trusts &Intellectual Property: General Concept relating to registration of societies; Property of societies; suits by and against societies; enforcement of judgment against societies; Dissolution of societies; general Concept relating to trusts; creation of a trust; duties and liabilities of trustees; rights and Powers of trustees , disabilities of trustees; rights and liabilities of the beneficiary, concept and development of intellectual property law in India; law and procedure relating to patents, trademarks and copyrights; geographical indications; design act; overview of laws relating to other intellectual property rights; intellectual property appellate board 25 % 1 2 Law relating to Competition and Consumer Protection: Concept of Competition; Competition Act,2002 – anti competitive agreements, abuse of dominant position, combination regulation of combinations, competition commission of India; compliance of competition law; Consumer protection in India- Consumer Protection Act,1986 rights of consumers; Consumer disputes redressal agencies. 25 % 1 3 Law Relating to Information: Right to Information Act 2005 – Definitions, right to information, obligations of public authorities, request for obtaining information, disposal of request, exemption from disclosure of information, grounds for rejection to access in certain cases, severability; central information commission- its constitution, term of office, conditions of service and removal; power and functions of Central Information Commissions, appeals and penalties. 25% 1 4 Law relating to Pollution Control & Environmental Protection: Concept of sustainable development, biodiversity and carbon credit; government policy regarding environment; law relating to prevention and control of air pollution and water pollution; Environment (Protection) Act, 1986; national green tribunal. 25 % 1

References: 1. Singh, Avtar, The Principles of Mercantile law, Eastern Book Company, Lucknow. 2. Sharma J.P., and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd, New Delhi. 3. Bhandari, Munish, Professional Approach to Corporate Laws and Practice, Bharat Law House, New Delhi. 4. Handbook of Corporate Laws, Bharat Law House, New Delhi. 5. Sir Dishnav Fardunji Maulla, revised by Dr. Poonam Pradhan Saxena, Maulla’s the Transfer of Property Act. 6. Sanjiva Row, revised by Justice K. Shanmukham & Shrinivas Gupta, Transfer of Property Act (with Model Forms of Sale Deed, Agreement to sell, Mortgage, Lase Deed, Gift Deed, Partition Deed, Assignment of Actionable laim etc.) (In 2 Vols) 7. Bare Acts on Societies and Trusts 8. Bar Act on Competition Law 9. Bar Act on Consumer Protection Law 10. Bare Act on Pollution Control and Environmental Protection 11. Bar Act on Right to Information Act Law Note: Latest Editions of the above books may be used.

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN C B C S : FOR M. COM PROGRAMME 2.51 :: Computerized Accounting Tally – II Programme Name Master of Commerce Semester Fourth Paper No. SS405C Course Name Computerized Accounting Tally – II Course Type Soft Skill Course Effective From December – 2020 Objective To develop Computerized Accounting System Using Tally ERP 9 with GST Unit No. Content Waitage Credit 1. Introduction to GST ( Goods and Service Tax) � What is GST? � Dual GST � ITC Utilization � IT Infrastructure � GST Council � Advantages of GST � Types of GST � GST Rate 25 % 01 2. Introduction to GST and TDS in Tally � Applying GST in Tally � GST Ledger Creation � Migration of Tally ERP 9 in old Company � Tax Deducted at Source (TDS) 25 % 01 3. Basic Inventory � Introduction to Inventory � Introduction to Inventory Info

• Stock Groups • Stock Items • Units of Measure • Voucher Entry with Inventory (Purchase and Sales) 25 % 01 4. Advanced Inventory

� Purchase / Sales of Tax Free Goods � Purchase / Sales of Goods in State and Iner-State Sales � Sale of Stock that Contains Different Rate in One Bill � Sales of Stock with Tax and without Tax in One Bill 25 % 01

Recommended Reading: 1) Tally ERP 9 Computer world - Ahmedabad 2) Computerized Accounting Tally I & II, Damini Publications. Structure of University question paper Theory (35 Marks , 2 Hours) Question Type Unit Marks 1 Short Notes (2 out of 3) 1 06 2 Short Notes (2 out of 3) 2 08 3 Procedures (4 out of 6) 3 08 4 Procedures (3 out of 5) 4 06 5 Fill up the 7 blanks from given 12 words (7 out of 7) All 07 Practical (35 Marks, 2 Hours) (A) One from Tally( Out of 2) (B) Viva (C) Journal 25 05 05 Practical should be asked based on the style of practical prepared by University. NOTE : 1. Two periods should be allotted for THEORY teaching per week. 2. Two periods should be allotted for PRACTICAL teaching per week. 3. There should be ONE computer for every TWO students and the maximum number of students in a batch should be 30.