MODULAR SYLLABUS: 2016-17 B.COM (HONS & GEN) · accounting-Double entry book keeping system-Bases ... loss of stock and ... II 9 Consignment accounting TD AUST

MODULAR SYLLABUS: 2016-17

B.COM (HONS & GEN)

1ST YEAR GEN

NAME/PAPER

MODULE UNIT TOPIC TEACHER MONTH

FA/1.2cg

I 1 Introduction-Nature of accounting-Double entry book keeping system-Bases of accounting-Basic concepts and conventions:

TD Aust

2 Revenue recognition & Inventories:

CC Aust

3 nature of depreciation SB Sept

4 Reserves and provisions SB Sept

5 Capital and revenue expenditures

CC NOV

6 Adjustment and rectification NB NOV

7 Preparation of financial statements: of sole proprietorship business entities

TD DEC

8 Preparation of financial statements: a) from incomplete records b) of non-profit organisation

RD JAN &FEB

II 9 Consignment accounting TD AUST &SEPT

10 Accounting for sale on approval

RD NOV

11 Sectional and Self balancing ledger

NB NOV

12 Insurance claim for loss of stock and for loss of profit

SB DEC

13 Partnership accounts-I P/L Appropriation account

CC JAN

Change in constitution of firm – change in P/S ratio,

CC FEB

admission, CC MAR retirement and retirement cum admission –

CC MAR

Death of a partner RD MAR

CLASS TEST SEP-OCT

MID-TERM TEST DEC 1ST &2ND WEEK

TEST EXAM MAR 2ND WEEK

1ST YEAR GEN 1ST YEAR GEN

BRF/1.3cg

1 1 The Indian Contract Act,

1872- SG AUST TO

FEB

2 The Sale of Goods Act, 1930 TD AUST & SEPT

3 Indian Partnership Act, 1932 TD AUST &SEPT

4 The Negotiable Instruments

Act, 1881

SG NOV & DEC

BRF/1.3cg

II 5 INDIAN COMPANY LAW-

Introduction SG NOV &

DEC

BRF/1.3cg

I 6 Consumer Protection Act,

1986

SG MAR

II 7 Memorandum of Association

and Articles of Association

SG JAN & FEB

8 Formation of Company SG JAN &FEB

9 Share Capital TD MAR

10 Board of Management SG MAR

CLASS TEST SG SEP-OCT

MID TERM TEST DEC 1ST &2ND WEEK


PM/1.4cg

1 1 Introduction to

Management

CC AUST

2 Different Schools of

Management Thought

TD SEP

3 Planning: CS AUST-SEP

4 Organizing SB NOV

PM/1.4cg

II 5 Motivation TD NOV-DEC

6 Leadership: CS JAN-FEB

7 Co-ordination SB NOV-DEC

8 Control CC JAN-FEB

BC/1.4cg

1 1 Introduction CS AUST

2 Types of Communication TD SEPT

3 Tools of Communication CC NOV

BC/1.4cg

II 4 Drafting SB DEC-FEB

CLASS TEST SEP-OCT



1ST YEAR HONS

NAME/PAPER

MODULE UNIT TOPIC TEACHER

MONTH

FA/1.2c I 1 Introduction-Nature of TD AUST

hg accounting-Double entry book keeping system-Bases of accounting-Basic concepts and conventions:

2 Revenue recognition & Inventories:

CC AUST

3 nature of depreciation SB SEP

4 Reserves and provisions SB SEP

5 Capital and revenue expenditures

CC NOV

6 Adjustment and rectification NB NOV

7 Preparation of financial statements: of sole proprietorship business entities

TD DEC

8 Preparation of financial statements: a) from incomplete records b) of non-profit organisation

RD JAN &FEB

II 9 Consignment accounting TD AUST &SEP

10 Accounting for sale on approval RD NOV

11 Sectional and Self balancing ledger

NB NOV

12 Insurance claim for loss of stock and for loss of profit

SB DEC

13a Partnership accounts-I P/L Appropriation account

CC JAN

13b Change in constitution of firm – change in P/S ratio,

CC FEB

13c admission, CC MAR

13d retirement and retirement cum admission

CC MAR

13e Death of a partner

RD MAR

CLASS TEST NOV



BRF/1.3chg

1 1 The Indian Contract Act, 1872- SG AUST TO FEB

1ST YEAR HONS

2 The Sale of Goods Act, 1930 TD AUST & SEPT

3 Indian Partnership Act, 1932 TD AUST &OCT

4 The Negotiable Instruments

Act, 1881

SG NOV & DEC

BRF/1.3chg

II 5 INDIAN COMPANY LAW-

Introduction SG NOV &

DEC

BRF/1.3 I 6 Consumer Protection Act, 1986 SG MAR

chg II 7 Memorandum of Association

and Articles of Association

SG JAN & FEB

8 Formation of Company SG JAN &FEB

9 Share Capital TD MAR

10 Board of Management SG MAR

CLASS TEST NOV



PM/1.4chg

1 1 Introduction to Management CC AUST

2 Different Schools of

Management Thought

TD SEP

3 Planning: CS NOV

4 Organizing SB NOV

PM/1.4chg

II 5 Motivation TD DEC

6 Leadership: CS JAN

7 Co-ordination SB FEB

8 Control CC FEB

BC/1.4chg

1 1 Introduction CS AUST

2 Types of Communication TD SEP

3 Tools of Communication CC -NOV

II 4 Drafting SB DEC-FEB

CLASS TEST NOV


TEST EXAM

MAR 2ND WEEK

2ND YEAR HONS

ITBG/2.1chg

I 1 Information Technology and

Business – An Overview

SC AUST

2 Number System and

Representation of Data in

Computing System

SC SEP

3 Fundamentals of Computer SC NOV

4 Data organization and Data

Base Management System

SC NOV

I 5 Data Communication and

Computer Network

SC DEC

6 Introduction to Internet SC JAN

7 Security Issues SC FEB

practical

II 1 Introduction to GUI based

operating system

SC AUST

2 Word Processor SC NOV

3 Electronic Spreadsheet SC NOV-DEC

II 4 Data Base Management

System

SC JAN

5 Financial Accounting

Package and its

Implementation (TALLY /

ACE

SC

FEB

CLASS TEST NOV


TEST EXAM FEB 2ND WEEK

PMEC/2.2chg

I 1 Marketing CS AUST &SEP

2 Market Segmentation TD SEPT&NOV

3 Marketing Mix: concept; 4 Ps

vs. 4 Cs-Product

CC AUST &SEP

4 Pricing & Promotion SB NOV

5 Marketing Channels

CC DEC-FEB

6 Retail Management:

meaning, functions, types etc.

TD DEC-FEB

ECOMMERCE/2.2chg

II 1 Overview of E-Commerce CS AUST

2 Categories of E-Commerce

(Models

SB SEP

3 E-CRM TD NOV

2ND YEAR HONS

ECOMMERCE/2.2chg

II 4 E-Payment

Types of E-Payment

CC DEC

5 Introduction to ERP SB JAN-FEB

6 Supply Chain Management TD FEB

CLASS TEST NOV



FA-2/2.4ch

I 1 Partnership accounts-II

RD AUST-SEP

2 Branch accounting RD AUST

3 Hire purchase and Instalment payment system

NB SEP

4 Departmental accounts

TD NOV

5 Introduction to Accounting Standard

NB JAN-FEB

II 6 Company – Meaning, Issue of Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures, Employee Stock Option Plan

RD NOV-DEC

7 Buy back and Redemption of

NB NOV

preference shares

8 Redemption of debenture

CC DEC

9 Company Final Accounts

TD DEC-JAN

CLASS TEST NOV

REVISION RD-TD-NB

FEB



Taxation/2.5ch

I 1 Basic Concepts and

Definitions under IT Act

TD AUG

2 Residential Status and

Incidence of Tax

Residential status of all

persons except company

TD SEP

3 Incomes which do not form

part of Total Income,

Except sections 10A, 10AA,

10B, 10BA& Agricultural

Income

TD AUG

2ND YEAR HONS

4 Income from salary RD SEP

5 Income from house prorety RD NOV

6 Income from capital gains NB NOV

7 Income from business and

profession

NB NOV

8 Income from others source CC DEC

Taxation/2.5ch

I

9 Income of other Persons

included in Assessee’s Total

Income

Remuneration of spouse,

income from assets

transferred to spouse

andSon’s wife, income of

minor

CC JAN

10 Set off and Carry Forward of

Losses

CC DEC

11 Dedictopms from Gross

Total Income

RD JAN

12 Computation of Total Income

and Tax Payable

RD FEB

II

13 TAX MANAGEMENT-

Provision for Filing of

Return, Assessment of

Return, Advance Tax,

Interest, TDS

TD JAN

14 WEALTH TAX NB JAN

15 CENTRAL SALES TAX,

1956

TD JAN

16 WB VAT ACT, 2003 TD FEB

17 CENTRAL EXCISE ACT,

1944

RD FEB

CLASS TEST NOV



Cost & Management accounting/2.6 ch

I

1 Introduction, Cost concepts,

terms and classification of

Costing Methods and

Techniques costs,

NB AUST-SEP

2 Material Cost- Storage of

materials - Purchase of

3materials- Materials

control- Methods of Pricing

Material Issues- Treatment of

Normal and Abnormal Loss

of Materials

TD SEP

2ND YEAR HONS

3 Employee Cost, Incentive

Systems

NB NOV

4 Overhead- Introduction,

Manufacturing Overheads,

Activity Based Costing,

Preparation of Cost Sheet

CC DEC

Cost & Management accounting/2.6 ch

II

5 Cost Book-keeping- Non-

Integrated System, Integrated

System, Reconciliation

NB NOV

6 Job Costing, Contract

Costing, Service Costing and

Output Costing-

RD DEC

7 Process Costing, Equivalent

Production, Inter-process

profit

TD DEC

8 CVP Analysis Introduction;

CVP Assumptions and Uses;

Break-Even Analysis: BE

Point

and Margin of Safety;

Graphical presentation of

CVP Relationship; Profit

Graph

CC JAN-FEB

9 Marginal Costing and

Management Decisions –

Marginal Costing vis-à-vis

Absorption

Costing; Marginal Costing

Techniques; Marginal Cost

and Product Pricing; Product

Mix and

Make or Buy Decisions, Shut

Down Decisions (with simple

type of problems on different

areas of decision making)

NB DEC

10 Budgetary Control- NB JAN

11 Standard Costing TD FEB

CLASS TEST NOV



Auditing/2.3ch

I

1 Introduction TD AUG

2 Auditing Procedures and

Techniques

CS AUG

3 Internal Control and Internal

Audit

RD Sept

2ND YEAR HONS

4 Audit Sampling and

Analytical Procedure

NB aug

5 Audit (Vouching and

Verification) of Different

Items

SB Sept

Auditing/2.3ch

II

6 Company Audit TD NOV-DEC

7 Audit Report and Certificate RD JAN

8 Audit of Different

Institutions

NB NOV

9 Investigation SB FEB

10 Other Thrust Areas CS DEC-JAN

CLASS TEST NOV



2ND YEAR GEN

FA-2/2.4cg

I 1 Partnership accounts-II

RD AUG- NOV

2 Branch accounting RD AUST-SEP

3 Hire purchase and Instalment payment system

NB OCT-NOV

4 Departmental accounts

TD DEC-JAN

FA-2/2.4cg

II 5 Company – Meaning, Issue of Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures,

NB DEC-JAN

6 Buy back and Redemption of preference shares

RD OCT

7 Redemption of debenture

NB JAN-FEB

8 Investment accounting CC FEB

CLASS TEST SEP-OCT


TEST EXAM FEB 2ND

WEEK

2ND YEAR GEN

Taxation/2.5cg

I 1 Basic Concepts and

Definitions under IT Act

TD AUST-SEP

2 Residential Status and

Incidence of Tax

TD SEP

3 Incomes which do not form

part of Total Income,

Except sections 10A, 10AA,

10B, 10BA& Agricultural

Income

TD AUST-SEP

4 Income from salary RD SEP

5 Income from house prorety RD SEP

6 Income from capital gains NB NOV

7 Income from business and

profession

NB DEC

8 Income from others source CC NOV

Taxation/2.5ch

I

9 Income of other Persons

included in Assessee’s Total

Income

Remuneration of spouse,

income from assets

transferred to spouse

andSon’s wife, income of

minor

CC DEC

10 Set off and Carry Forward of

Losses

CC JAN

11 Deduction from Gross Total

Income

RD DEC

12 Computation of Total Income

and Tax Payable

RD JAN

II

13 TAX MANAGEMENT-

Provision for Filing of

Return, Assessment of

Return, Advance Tax,

Interest, TDS

TD FEB

14 WEALTH TAX NB JAN

15 CENTRAL SALES TAX,

1956

TD JAN

16 WB VAT ACT, 2003 TD FEB

17

CENTRAL EXCISE ACT,

1944

RD FEB

CLASS TEST NOV

MID TERM TEST DEC-1ST-2ND WEEK

2ND YEAR GEN


2ND YEAR GEN

Cost & Management accounting-1/2.6 cg

I

1 Introduction, Cost concepts,

terms and classification of

Costing Methods and

Techniques costs,

NB AUST

2 Material Cost- Storage of

materials - Purchase of

3materials- Materials

control- Methods of Pricing

Material Issues- Treatment of

Normal and Abnormal Loss

of Materials

TD SEP

3 Employee Cost, Incentive

Systems

NB AUST-SEP

II 4 Overhead- Introduction,

Manufacturing Overheads,

Activity Based Costing,

Preparation of Cost Sheet

CC NOV

Cost & Management accounting-1/2.6 cg

II

5 Administration, Selling and

Distribution Overheads

NB DEC-JAN

6 Job Costing RD NOV

7 Contract Costing, RD DEC

8 Cost Book-keeping- Non-

Integrated System, Integrated

System, Reconciliation

NB JAN-FEB

Class test NOV

MID TERM TEST DEC-1ST-2ND WEEK


Auditing/2.3cg

I

1 Introduction TD AUST

2 Auditing Procedures and

Techniques

CS SEP

3 Internal Control and

Internal Audit

RD NOV

4 Audit Sampling and

Analytical Procedure

NB AUST

2ND YEAR GEN

5 Audit (Vouching and

Verification) of Different

Items

SB SEP

Auditing/2.3cg

II

6 Company Audit TD NOV-DEC

7 Audit Report and

Certificate

RD JAN

8 Audit of Different

Institutions

NB DEC

9 Investigation SB FEB

10 Other Thrust Areas CS JAN-FEB

CLASS TEST NOV

MID TERM TEST DEC-1ST-2ND

WEEK


3RD YEAR HONS

FA/3.1HA

I 1 Investment Accounts

RD AUST

2 Business Acquisition

TD AUST

3 Conversion of partnership into limited company

TD SEP

4 Amalgamation, Absorption and Reconstruction

NB NOV

5 Internal reconstruction NB SEP

6 Valuation- Goodwill CC NOV

7 Valuation- Shares CC NOV

8 Holding Company SB DEC

II 9 Introduction to Accounting Theory

NB JAN

10 Introduction to Financial Statements- Nature and Component of Financial Statement, Comparative Statement, Common-size Statement, Trend Analysis

CC DEC

11 Accounting Ratios for FSA

RD DEC

12 Fund Flow Statement

TD JAN

13 Cash Flow Statement

SB DEC

3RD YEAR HONS

mid term test DEC-1ST-2ND WEEK

test exam JAN -2ND WEEK

IFS-3.3HA

I 1 Financial System-

INTRODUCTION

MM AUST-SEP

2 Money and Indian Banking

System

MM SEP-OCT

3 Development Banks MM NOV

II

4 An overview of financial

markets in India

MM NOV

5 Money Market MM AUST-SEP

IFS&IMO/3.3HA

II 6 Capital Market MM SEP

7 Investors’ Protection MM DEC

8 Financial Services MM DEC

I

9 Other Financial Institutions MM OCT-NOV

10 Interest Rate Structure MM DEC

mid term test DEC-1ST-2ND

WEEK


FM/3.4HA

I 1 Introduction TD AUST-SEP

2 Basic Concepts NB SEP

3 Sources of Finance and Cost

of Capital

CC SEP-OCT

4 Working Capital

Management (1)

RD SEP

II 5 Working Capital

Management (2)

RD SEP-OCT

FM/3.4HA

I 5 Leverage and Capital

Structure Theories

SB OCT-NOV

II

6 Capital Expenditure

Decisions (1)

TD DEC


Decisions (2)

CC DEC

8 Dividend Decisions SB NOV

9 Financial Control NB DEC


3RD YEAR HONS


PROJECT

Concept development,data

collection

SSG-TD-NB-RD-CS DEC

Project Reports-preparation-

final report submission

SSG-TD-RD-NB-CS JAN-FEB

3RD YEAR GEN

FA/3.1GA

I 1 Company Final Accounts

RD AUST

2 Company Merger And Reconstruction

NB AUST

3 Business Acquisition

TD SEP

4 Introduction to Accounting Standard

CC OCT-NOV

II 5 Valuation-Goodwill, Shares SB DEC

6 Holding Company NB OCT-NOV

7 Introduction to Accounting Theory

CC DEC

8 Introduction to Financial Statements

RD DEC



COST I 1 Service Costing And Output RD AUST-

&MGT ACCUONTING-II/3.2GA

Costing sep

2 Process Costing (1) TD AUST

3 Process Costing (2)- Inter-

process profit- Joint products

and by products

TD SEP

4 CVP Analysis Introduction;

Assumptions and Uses;

Break-Even Analysis: BE

Point

and Margin of Safety;

Graphical presentation of

CVP Relationship; Profit

Graph

CC SEP-OCT

5 Marginal Costing and

Management Decisions -

Marginal costing Techniques;

Marginal

Cost and product Pricing;

Product Mix and Make or

Buy Decisions, Shut Down

Decisions

NB OCT-NOV

3RD YEAR HONS

COST &MGT ACCUONTING-II/3.2GA

II 6 Budgetary Control NB OCT-NOV

7 Standard Costing TD NOV

8 Financial Statement

Analysis (1)

Concept, Objectives, Benefit

and Limitations, of Financial

Statement Analysis; Tools of

Analysis; Value Added

Statements, Economic Value

Added (elementary level).

SB DEC

9 Financial Statement

Analysis (2)

Ratio Analysis for

performance evaluation and

financial health; Application

of Ratio

Analysis in decision making;

Inter-firm comparison

RD DEC

10 Statement of Changes in

Financial Position-

TD DEC


TEST EXAM JAN -2ND WEEK

FM/3.4GA

I 1 Introduction TD AUST

2 Basic Concepts NB AUST

3 Sources of Finance and Cost

of Capital

CC AUST

4 Working Capital

Management (1)

RD SEP

II 5 Working Capital RD SEP

BUSINESS MATHEMATICS AND STATISTICS (1ST YEAR)

1ST YEAR GEN+ Hons

NAME/PAPER


MSBG /1.6 Chg

I 1 Introduction-definition of Statistics; Importance and scope of Mathematics & Statistics in Business decision; Limitations

CS Aug

2 Permutations & Combinations CS Aug

3 Set Theory CS Aug, Sept

4 Logarithm CS Sept

5 Binomial Theorem CS Sept

6 Compound Interest and annuities

CS Sept, Nov

7 Collection, Classification & Presentation of Statistical data

CS Nov

8 Measures of Central Tendency

CS Nov

9 Measures of dispersion CS Nov

II 10 Moments, Skewness & Kurtosis

CS Dec

11 Correlation & Regression CS Dec

12 Probability Theory CS Jan

13 Interpolation CS Jan, Feb

14 Index Numbers CS Feb

15 Time series analysis CS Mar

CLASS TEST SEP-OCT

MID-TERM TEST DEC 1ST & 2ND WEEK


ADVANCE BUSINESS MATHEMATICS (3RD YEAR)

Management (2)

FM/3.4GA

I 6 Leverage and Capital

Structure Theories

SB SEP

II II II II


Decisions (1)

TD OCT-NOV


Decisions (2)

CC DEC

9 Dividend Decisions SB OCT-NOV

10 Financial Control NB DEC

MID-TERM TEST DEC-1ST-2ND WEEK


3RD YEAR

ADVANCE BUSINESS MATHEM

I 1 .FUNCTIONS CS AUST

2 LIMIT AND CONTINUTY

CS AUST

ECONOMICS

1ST YEAR GEN+ Hons

NAME/PAPER


ECONOMICS-I

I(MICRO

ECONOMIC THEORY)

1 Introduction-scope,distinction between Economics and business Economics,Functional relationships,concept of slope, production possibility Frontier

MM Aug

2 Basics of Demand and Supply

MM Aug

3 Theory of Consumer Behaviour

MM Aug-Sep

4 Theory of Production MM Sep

5 Theory of Cost MM Sep

6 Market for Commodities MM Nov

7 Factor Price Determination MM Nov

II 8 Indian Business Environment MM Dec

9 Overview of Indian Economic Trends

MM Dec

10 Issue in Indian Ecinomy MM Jan

11 Problems and Policies of Indian Economy

MM Jan, Feb

12 Indian Economic Planning MM March

CLASS TEST SEP-OCT

MID-TERM TEST DEC 1ST & 2ND WEEK


HONS ATICS/3.2HA

3 DIFFERENTIATION CS SEP

4 APPLICATIONS OF DERIVATIVE

CS SEP

5 INTEGRATION CS NOV

6 DETERMINANTS CS NOV

7 MATRIX CS DEC 3RD YEAR HONS

Mid term test DEC-1ST-2ND WEEK


3RD YEAR HONS

ECONOMICS

I (Macro Economics)

1 .MACRO ECONOMICS & RELATED CONCEPTS

MM AUG

2 NATIONAL INCOME ACCOUNTING

MM AUG,SEP

3 THEORY OF EQUILIBRIUM INCOME DETERMINATION

MM SEP

4 COMMODITY MARKET & MONEY MARKET EQUILIBRIUM

MM NOV

5 MONEY & INFLATION MM DEC, JAN

3RD YEAR HONS



Documents

MODULAR SYLLABUS: 2016-17 B.COM (HONS & GEN) · accounting-Double entry book keeping system-Bases ... loss of stock and ... II 9 Consignment accounting TD AUST