Revised Syllabus and Question Paper Pattern of …lalalibrary.weebly.com/uploads/1/2/4/0/12405653/tybcom...Revised Syllabus and Question Paper Pattern of Courses of B.Com. Programme

AC 4-3-2014 Item No. -4 .42

University of Mumbai

Revised Syllabus and Question Paper Pattern of

Courses of B.Com. Programmeat

T.Y.B.Com. Semester V and VI

Under Credit, Grading and SemesterSystem

With Effect from Academic Year 2014-2015

Board ofStudies-in-Accountancy, University ofMumbai

Board ofStudies-in-Accountancy, University ofMumbai

)

AC 4-3-2014Item No. -4 .42



T.Y.B.Com. Semester V

• Financial Accounting and Auditing Paper-V:Financial Accounting

• Financial Accounting and Auditing Paper-VI:CostAccounting- Introduction and Basic Concepts

• Financial Accounting and Auditing Paper-VII:RelatedApplied Component - Introduction to Management Accounting

• Applied Component Group:Direct and Indirect Taxes Paper-IDirect Tax

Board ofStudies-in-Accountancy, University ofMumbai2

Revised Syllabus and Question Paper Pattern of Courses of B.Com.

Programme at T.Y.B.Com. Semester V with Effect from the Academic

Year 2014-2015

Financial Accounting and Auditing Paper-V:

Financial Accounting

AC 4-3-2014Item No. -4 .42

Modules at a Glance

Sr.No.

Modules No. of Lectures

1 Amalgamation of Companies (w.r.t AS-14, Excluding inter Company holdings)

18

2 Capital Reduction & Internal Reconstruction 10

3 Investment Accounting w.r.t. AS 13 12

4 Preparation ofFinal Accounts of Companies. 15

5 Introduction to IFRS 05

Total 60

Note: Final accounts of limited companies wherever applicable should be as per

the format prescribed by Revised Schedule VI of Companies Act 1956 as per

NOTIFICATION NO. S.0.447 (E), DATED 28-2-2011 [AS AMENDED BY

NOTIFICATION NO. F.NO. 2/6/2008-CL-V, DATED 30-3-2011]


AC 4-3-2014Item No. -4 .42

Sr. No. Modules / Units

1 Amalgamation of Companies (w.r.t. AS 14) (Excluding Intercompany Holdings)

(i) In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase methods respectively

(ii) Computation and meaning of purchase consideration(iii) Problems based on purchase method of accounting only

2 Capital Reduction and Internal Reconstruction

(i) Need for reconstruction and Company Law provisions(ii) Distinction between internal and external reconstructions(iii) Methods including alteration of share capital, variation of share holder

rights, sub division, consolidation, surrender and reissue/cancellation, reduction of share capital, with relevant legal provisions and accounting treatments for same

3 Investment Accounting w.r.t. AS -13

3.1 (a) For Shares (Variable income bearing securities)

(b) For Debentures, bonds etc. (Fixed Income bearing secutities)

3.2 Accounting for transactions of purchase and sales of investments with ex and cum interest prices and finding cost of investment sold and carrying cost as per weighted average method

3.3 Columnar format for investment account

4 Preparation of Final Accounts of Companies

(i) Relevant provisions of Companies Act related Final Account (excluding cash flow statement)

(ii) Preparation of profit and loss a/c and balance sheet as per revised schedule VI of - Companies act 1956

(iii) AS 1 in relation to final accounts of companies (disclosure of accounting policies)

5 Introduction to IFRS

(i) Purpose and objectives of Financial statements - Its framework - Its Assumptions, characteristics, elements, recognition and measurement

(ii) Convergence and first time adoption ofIFRS [IFRS - 1]


Maximum Marks: 75

Questions to be Set:05

Duration: 2 % Hrs.

All Questions are Compulsory Carrying 15 Marks each.

AC 4-3-2014Item No. -4 .42

Question Paper Pattern

Q-1 Objective Questions

A) Sub Questions to be asked 10 and to be answered any 08

B) Sub Questions to be asked 10 and to be answered any 07

(*Multiple choice / True or False / Match the columns, Fill in the blanks)

15 Marks

Q-2 Full Length Practical Question

OR

15 Marks

Q-2 Full Length Practical Question 15 Marks


OR

15 Marks



OR

15 Marks


Q-5 A) Theory questions 08 Marks

B) Theory questions

OR

07 Marks

Q-5 Short Notes

T obe asked 05

T obe answered 03

15 Marks

Note: Full length question of15 marks may be divided into two sub questions of 08 and 07 marks.




Year 2014-2015

AC 4-3-2014Item No. -4 .42

Financial Accounting and Auditing Paper-VI:

CostAccounting-Introduction andBasic Concepts

Modules at a Glance

Sr.No.


1 Introduction to Cost Accounting 05

2 Material Cost 10

3 Labour Cost 10

4 Overheads 10

5 Classification of Costs And Cost Sheets 15

6 Reconciliation of Cost and Financial Accounts 10

Total 60

Sr. No. Modules /Units

1 Introduction to Cost Accounting

(a) Objectives and scope of Cost Accounting

AC 4-3-2014Item No. -4 .42


Maximum Marks: 75


Duration: 2 % Hrs.






15 Marks

Q-2

Q-2

Full Length Practical Question

OR


15 Marks

15 Marks

Q-3

Q-3


OR


15 Marks

15 Marks


AC 4-3-2014Item No. -4 .42

Q-4

Q-4


OR


15 Marks

15 Marks


B) Theory questions 07 Marks

OR

Q-5 Short Notes 15 Marks

T obe asked05

T obe answered03





Year 2014-2015

Financial Accounting and Auditing Paper-VII:

Related Applied Component - Introduction to

Management Accounting

AC 4-3-2014Item No. -4 .42

Modules at a Glance

Sr.

No.

Modules No. of

Lectures

1 Introduction to Management Accounting 04

2 Analysis and Interpretation of Accounts 10

3 Ratio Analysis 12

4 Cash Flow Statement 10

5 Working Capital Concept 09

Total 45


AC 4-3-2014Item No. -4 .42

Sr. No Modules /Units

1 Introduction to Management Accounting

Meaning - Nature - Scope and Functions ofManagement Accounting - Role of Management Accounting in Decision Making - Management Accounting and Financial Accounting

2 Analysis and Interpretation of Accounts:a) Vertical Forms ofBalance Sheet and Profit and Loss Account suitable for

analysisb) Trend Analysis.c) Comparative Statement.d) Common Size Statement.

NOTE: Simple Problems based on the above (a) to (d)2 Ratio Analysis and Interpretation based on vertical Financial statements as above -

a) Balance Sheet Ratios:i) Current Ratioii) Liquid Ratioiii) StockW orkingCapitalRatioiv) Proprietary Ratiov) Debt Equity Ratiovi) Capital Gearing Ratio

a) Revenue Statement Ratios:i) Gross Profit Ratioii) Expenses Ratioiii) Operating Ratioiv) Net Profit Ratiov) Net Operating Profit Ratiovi) Stock Turnover Ratio

b) Combined Ratioi) Return on Capital employed (Including Long Term

Borrowings)ii) Return on proprietor’s Fund (Shareholders Fund and

Preference Capital)iii) Return on Equity Capitaliv) Dividend Pay out Ratiov) Debt Service Ratiovi) Debtors Turnovervii) Creditors Turnover

3 Preparation of Cash Flow Statement with reference to Accounting StandardNo .3. (Indirect method only)

4 Working Capital-Concept

Estimation /Projection of Working Capital Requirements in case ofTrading and Manufacturing Organization.


Maximum Marks: 75


Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42






15 Marks


OR

15 Marks



OR

15 Marks



OR

15 Marks



B) Theory questions

OR

07 Marks

Q-5 Short Notes

T obe asked05

T obe answered03

15 Marks





Year 2014-2015

Applied Component Group:

Direct and Indirect Taxes Paper-I

Direct Tax

AC 4-3-2014Item No. -4 .42

Modules at a Glance

Sr.

No.

Modules No. of

Lectures

1 Income Tax

1.1 Basic Terms 04

1.2 Scope ofTotal Income & Residential Status 04

1.3 Heads of Income 24

1.4 Deduction from Total Income 04

1.5 Computation ofTotal Income for Individual 09

Total 45


AC 4-3-2014Item No. -4 .42


1.1 Basic Terms

Assessee Assessment Assessment Year Annual value Business Capital Assets Income PersonPrevious Year Transfer

1.2 Scope ofTotal Income (S: 5)

Residential Status (S: 6) for Individual assessee

1.3 Heads ofIncome (S: 14)

(i) Salary (S :1 5 to 1 7 )

(ii) Income from House Properties (S: 22 to 27)

(iii) Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A

43B.

(iv) Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of

Capital gain on transfer of residential house property only

(v) Income from Other Sources (S :5 6 to S :5 9 )

Exclusions From Total Income (S: 10)

Exclusion related to specified heads to be covered with relevant head.eg. Salary,

Business Income, Capital Gain, Income from Other Sources

1.4 Deduction from Total Income

S 8 0 A ,S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA

1.5 Computation ofTotal Income for Individual

Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and

notifications only.

2. All modules / units include Computational problems / Case Study.

3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.


Maximum Marks: 75


Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42






15 Marks


OR

15 Marks



OR

15 Marks



OR

15 Marks



B) Theory questions

OR

07 Marks

Q-5 Short Notes

T obe asked05

T obe answered03

15 Marks



AC 4-3-2014Item No. -4 .42



T.Y.B.Com. Semester VI

• Financial Accounting and Auditing Paper-VIII:Financial Accounting

• Financial Accounting and Auditing Paper-IX:CostAccounting- Methods and Techniques

• Financial Accounting and Auditing Paper-X:RelatedApplied Component - Introduction to Auditing

• Applied Component Group:Direct and Indirect Taxes Paper-IIIndirect Taxes



Programme at T.Y.B.Com. Semester VI with Effect from the

Academic Year 2014-2015

Financial Accounting and Auditing Paper-VIII:

Financial Accounting

AC 4-3-2014Item No. -4 .42

Modules at a Glance

Sr.No.


1 Final accounts of Co-operative Housing Society 16

2 Ascertainment and Treatment ofProfit Prior to Incorporation 10

3 Valuation of Goodwill and Shares 12

4 Accounting for Translation of Foreign Currency Transactions. Vide AS-11 (Excluding foreign Branches & forward Exchange Contracts & Headings Contracts)

12

5 Buy Back of Equity Shares 10

Total 60

Note: Final accounts of limited companies wherever applicable should be as per

the format prescribed by Revised Schedule VI of Companies Act 1956 as per

NOTIFICATION NO. S.0.447 (E), DATED 28-2-2011 [AS AMENDED BY

NOTIFICATION NO. F.NO. 2/6/2008-CL-V, DATED 30-3-2011]


AC 4-3-2014Item No. -4 .42


1 Final accounts of Co-operative Housing Society

(i) Provisions ofMaharashtra State Co-operative Societies Act & Rules

(ii) Accounting provisions including appropriations to various fund

(ii) Format of final accounts - Form N

(iii) Simple Practical problems on preparation of final accounts of Co-operative

Housing Society

2 Ascertainment and Treatment ofProfit Prior to Incorporation with :

(i) Principles for ascertainment

(ii) Preparation of separate, combined and columnar profit and loss a/c

including different basis of allocation of expenses/ incomes

3 Valuation of goodwill and Shares

3.1

3.2

Valuation of goodwill

i. Maintainable Profit method

ii Super Profit Method- based on simple average method

iii Capitalisation Method- based on simple average method Valuation of shares

i. Intrinsic value method ii Yield Method

4

Accounting for translation of foreign currency transactions vide AS 11

(excluding foreign branches and forward exchange contracts and hedging

contracts)

4.1

4.2

“In relation to purchase and sale of goods, services and assets and loan and credit

transactions."

Computation and treatment of exchange differences

5 Buy Back of Equity Shares

(i) Company Law/ Legal Provisions (including related restrictions, power,

transfer to capital redemption reserve account and prohibitions)

(ii) Compliance of conditions including sources, maximum limits and debt

equity ratio


Maximum Marks: 75


Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42






15 Marks


OR

15 Marks



OR

15 Marks



OR

15 Marks



B) Theory questions

OR

07 Marks

Q-5 Short Notes

T obe asked 05

T obe answered 03

15 Marks



AC 4-3-2014Item No. -4 .42




Financial Accounting and Auditing Paper-IX:

CostAccounting- Methods and Techniques

Modules at a Glance

Sr.

No.

Modules No. of

Lectures

1 Cost Control Accounts 10

2 Contract Costing 15

3 Process Costing 15

4 Introduction to Marginal Costing 08

5 Introduction to Standard Costing 08

6 Some Emerging concepts of cost accounting 04

Total 60

Sr. No Modules/ Units

1 COST CONTROL ACCOUNTS

Costing Books, Advantages and Disadvantages, Ledgers to be maintained

Principal Accounts

Maximum Marks: 75


Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42






15 Marks


OR

15 Marks



OR

15 Marks



OR

15 Marks



B) Theory questions

OR

07 Marks

Q-5 Short Notes

T obe asked 05

T obe answered 03

15 Marks






Financial Accounting and Auditing Paper-X:

Related Applied Component -

Introduction to Auditing

Modules at a Glance

AC 4-3-2014Item No. -4 .42

Sr.

No.

Modules No. of

Lectures

1 Auditing Concepts 09

2 Audit planning and procedures and Documentation 09

3 Auditing Techniques 09

4 Vouching 09

5 Verification 09

Total 45


AC 4-3-2014Item No. -4 .42

Sr. No. Modules/ Units

1 Auditing Concepts

1.1 Basics

Financial Statements, Users ofFinancial Information, Definition of Auditing,

Objectives of Auditing - Primary & Secondary , Expression of opinion, Detection of

Frauds & Errors

1.2 Errors and Frauds

Definition, Reasons & Circumstances, Types ofErrors -Commission, Omission,

Principle & Compensating, Types ofFrauds, Risk of fraud & Error in Audit,

Inherent limitations of Audit, Auditors Duties & Responsibilities in respect of fraud.

1.3 Principles of Audit

Documentation, Planning, Audit Evidence, Accounting System & Internal Control,

Audit Conclusions & Reporting

1.4 Auditing Concepts

Materiality, Going Concern, True and Fair, Independence

2 Audit planning and procedures and Documentation

2.1 Audit Planning

Meaning, Objectives, Factors to be considered, Sources of obtaining information,

Discussions with Client, Overall Audit Plan

2.2 Audit Programme

Meaning, Factors ,Advantages, Disadvantages, Overcoming Disadvantages,

Methods ofW ork , Instruction before commencing work, Overall Audit Approach

2.3 Audit working Papers

Meaning, importance, Factors determining Form & Contents, Main Functions /

Importance, Features ,Contents ofPermanent Audit File, Temporary Audit File ,

Ownership, Custody, Access of Other Parties to Audit Working Papers, Auditors

Lien on Working Papers, Auditors Lien on Client’s Books

2.4 Audit notebook

Meaning ,Structure, Contents,General Information Current Information Importance

3 Auditing Techniques

3.1 Test Check

Test Checking Vs Routing Checking, test Check meaning, features, factors to be

considered, when Test Checks can be used, advantages disadvantages precautions


AC 4-3-2014Item No. -4 .42

3.2 Audit Sampling

Audit Sampling, meaning, purpose, factors in determining sample size -Sampling

Risk, Tolerable Error & expected error, methods of selecting Sample Items

Evaluation of Sample Results auditors Liability in conducting audit based on

Sample

3.3 Internal control

meaning & purpose, review of internal control, advantages, auditors duties, review

of internal control, Inherent Limitations of Internal control, internal control samples

for sales & debtors, purchases & creditors, wages & salaries

4 vouching

4.1 Audit of Income

Revenue from Sales and Services, Rental Income, Interest & Dividends Income,

Royalties Income

4.2 Audit of Expenditure

Purchases, Salaries & Wages, Rent, Insurance Premium, Telephone expense ,

Advertisement

5 Auditing Techniques :- verification

5.1 Audit of assets

Plant & Machinery, Accounts Receivable, Investments, Inventory

5.2 Audit of Liabilities

Outstanding Expenses, Accounts Payable, Secured loans Unsecured Loans


Maximum Marks: 75

Questions to be Set: 05

Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42





(*Multiple choice / True or False / Match the columns, fill in the blanks)

15 Marks

Q-2 Full Length Question 15 Marks

OR



OR



OR



OR

Q-5 Short Notes 15 Marks

T obe asked05

T obe answered03

Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07

marks.


Revised Syllabus and Question Paper Pattern of Courses of B.Com



Applied Component Group:

Direct and Indirect Taxes Paper-II

Indirect Taxes

AC 4-3-2014Item No. -4 .42

Modules at a Glance

Sr.No.


1 Service Tax

Basic

Services Specifically Excluded

Point ofTaxation

27

2 Maharashtra Value Added Tax (MVAT)

Important Definitions

Incidence and levy of tax

Payment and tax recovery

Set off and Refunds

18

Total 45


AC 4-3-2014Item No. -4 .42


Service Tax1.1 Basic Terms

Terms-_Service, Activity, Consideration, Person, Declared ServicesApplicability of Service TaxRegistration under Service Tax law (Sec 69)Registration_ProcedureMega Exemptions from Service Tax under notification 25/2012, Threshold ExemptionService_Tax_Returns_and_Penalty_for_late_filing Payment of service tax and rate of service tax Negative List (Sec 66 D Specifies services which are not taxable)

1.2 Services Specifically ExcludedTransfer_of_title_in_goods_or_immovable_propertyTransfer_delivery_or_supply_of_any_goods_which_is_deemed_saleTransactions_on_money_or_actionable_claimsProvision_of_service_by_employee_to_employerServices_provided_by_MP,_MLA,_etc.Duties preferred by persons who hold posts in pursuance of provision of constitution e.g. Central Vigilance CommitteeDuties performed as a chairperson or member or director in body established by central, state Govt. or local authority

1.3 Point ofTaxationDetermination_of_point_of_taxationPoint of taxation for services including continuous supply of services from 1.4.2012Special_provision_for_individualMaharashtra Value Added Tax (MVAT)

2.1 DefinitionsSection:2_(4) Businesses2(8 ) Dealers2(12) Goods2(13) Importer2(15) Manufacturer2_(20) Purchase_Price2_(22) Resale2_(24) Sales2_(25) Sales_Price2(27) Service2(33) Turnover_of_Sales_and_Rule_3

2.2 Incidence of Levy of Tax


AC 4-3-2014Item No. -4 .42

Sec.3 IncidenceofTax Sec.4 TaxPayableSec. 5 Tax Not Leviable on Certain GoodsSec. 6 Levy of Sales Tax on goods specified in the scheduleSec. 7 Rate of tax on Packing MaterialSec. 8 Certain Sale and Purchase Not Liable For Tax

2.3 Payment ofTax and RecoverySection: 42 - Composition ofTax andNotification 1505/CR-105/Taxation -1

2.4 Set Off, Refund etc.Section 48 and 49 Set Off, Refund etc. along with rules 52, 53, 54, 55

Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and

notifications only.

2. All modules / units include Computational problems / Case Study.

3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.


Maximum Marks: 75

Questions to be Set: 05

Duration: 2 % Hrs.


AC 4-3-2014Item No. -4 .42





(*Multiple choice / True or False / Match the columns, fill in the blanks)

15 Marks

Q-2

Q-2

Full Length Practical Question (Service Tax)

OR

Full Length Practical Question (Service Tax)

15 Marks

15 Marks

Q-3

Q-3

Full Length Practical Question (MVAT)

OR

Full Length Practical Question (MVAT)

15 Marks

15 Marks

Q-4

Q-4

A) Full Length Practical Question (MVAT)

B) Full Length Practical Question (Service Tax)

OR

A) Full Length Practical Question (MVAT)

B) Full Length Practical Question (Service Tax)

08 Marks

07 Marks

15 Marks

Q-5

Q-5

A) Theory Question (MVAT)

B) TheoryQuestion(ServiceTax)

OR

Short Notes on (MVAT) and (Service Tax)

Tobe asked05

Tobe answered03

08 Marks

07 Marks

15 Marks

Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07

marks.


T.Y.B.COM Semester V and VI

Financial Accounting Paper V and VIII

Reference Books

• Advanced Accounting by H. Chakraborthy, Navbharat

• Financial Accounts by S.N. Maheshwari, Vikas Publishing house Pvt. Ltd.

• Advanced Accounting & Financial Accounting by Sehgal Ashok, Taxmann

• Financial Accounting by Warren Carl, Thomson

• Advanced Financial Accounting by Paul, New Central Book Agency

• Financial Accounting for Management by Ambrish Gupta, Pearson Education

• Advanced Accountancy Vol-2 - 10th Edn by Maheshwari S N & Maheshwari S K, Vikas

Publishing house Pvt. Ltd.

• Corporate Accounting - 5th Edition by Maheshwari S N & Maheshwari S K, Vikas

Publishing house Pvt. Ltd.

• Accounting Standards and Corporate Accounting Practice 9th Revised Edition 2011 by

Dr. T.P.Ghosh, Taxmann

• Accounting by CA D G Sharma, Taxmann

• Corporate Accounting: Theory and Practice 2Ed. by Gupta Nirmal, Ane Books Pvt. Ltd.

• Fundamentals of Corporate Accounting by Jhamb H. V. , Ane Books Pvt. Ltd.

• Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New

Delhi

• Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi

• Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand and Company (P)

Ltd., New Delhi

• Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill and Co. Ltd.,

Mumbai

• Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd.,

New Delhi

• Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing

Co. Ltd., Mumbai

• Financial Accounting by P.C. Tulsian, Pearson Publications, New Delhi

• Accounting Principles by R.N. Anthony and J.S. Reece, Richard Irwin, Inc

AC 4-3-2014Item No. -4 .42


AC 4-3-2014 Item No. -4 .42

• Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal, Mayur

Paper Back, Noida

• Compendium of Statement and Standard of Accounting, ICAI

• Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill and Co. Ltd.,

Mumbai

• Financial Accounting by Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai

• Company Accounting Standards by Shrinivasan Anand, Taxman, New Delhi

• Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi

• Introduction to Financial Accounting by Horngren, Pearson Publications, New Delhi

• Financial Accounting by M. Mukherjee and M. Hanif, Tata McGraw Hill Education Pvt.

Ltd., New Delhi

• Financial Accounting a Managerial Perspective, Varadraj B. Bapat, Mehul Raithatha,

Tata McGraw Hill Education Pvt. Ltd., New Delhi

********


Costing Accounting Paper VI and IX

Reference Books

• Cost Accounting- A managerial emphasis by Horngren, Charles, Foster and Datar,

Prentice Hall

• Management Accounting by Khan and Jain, Tata McGraw Hill

• Practical Costing b y P C Tulsian, Vikas New Delhi

• Advanced problems and solutions in cost Accounting by S N Maheshwari, Sultan Chand

New Delhi

• Cost Accounting (For B. Com 4th Sem, Delhi Univ) by Arora M N, Vikas Publishing

House Pvt. Ltd.

• A Textbook of Cost And Management Accounting - 10th Edn by Arora M N, Vikas

Publishing House Pvt. Ltd.

• Cost Accounting: Principles & Practice - 12 Edn by Arora M N, Vikas Publishing House

Pvt. Ltd.

• Essentials of Cost Accounting by Arora M N, Vikas Publishing House Pvt. Ltd.


AC 4-3-2014 Item No. -4 .42

• Students Guide to Cost Accounting & Financial Management (Set of 2 Volumes) (CA-

IPCC) (Group I) by Bhavesh N. Chandarana, Taxmann

• Lectures on Costing by Swaminathan: S. Chand and Company (P) Ltd., New Delhi

• Cost Accounting byC.S. Rayudu, Tata Mc. Grow Hill and Co. Ltd., Mumbai

• Cost Accounting by Jawahar Lal and Seema Srivastava, Tata Mc. Grow Hill and Co. Ltd.,

Mumbai

• Cost Accounting by Ravi M. Kishore, Taxmann Ltd., New Delhi

• Principles and Practices of Cost Accounting by N.K. Prasad, Book Syndicate Pvt. Ltd.,

Calcutta

• Cost Accounting Theory and Practice by B.K. Bhar, Tata Mc. Grow Hill and Co. Ltd.,

Mumbai

• Cost Accounting Principles and Practice by M.N. Arora, Vikas Publishing House Pvt.

Ltd., New Delhi

• Advanced Cost and Management Accounting: Problems and Solutions by V.K. Saxena

and C.D. Vashist, S. Chand and Company (P) Ltd., New Delhi

• Cost Accounting by S.P. Jain and K.L. Narang, Kalyani Publishers, Ludhiana

• Modern Cost and Management Accounting by M. Hanif, Tata McGraw Hill Education

Pvt. Ltd., New Delhi

• Fundamentals of Cost Accounting by Jhamb. H. V., Ane Books Pvt. Ltd.

• Cost Accounting by Gupta Nirmal, Ane Books Pvt. Ltd.

********

T.Y.B.COM Semester V

Management Accounting Paper VII

Reference Books

• Cost & Management Accounting by Ravi M.Kishore, Taxmann

• Essential ofManagement Accounting by P. N. Reddy, Himalaya

• Advanced Management Accounting by Robert S Kailar, Holl

• Financial Management Accounting by S.R.Varshney, Wisdom

• Introduction O f Management Accounting by Charles T Horngren, Pearson Education

• Management Accounting by I.M.Pandey, Vikas Publishing House

• Cost & Management Accounting by D.K.Mattal, Galgotia


• Management Accounting by Khan & Jain, Tata McGraw Hill

• Fundamentals ofFinancial Management by Vyuptakesh Sharma, Pearson Education

• Accounting For Management: Text And Cases by Bhattacharyya S. K., Vikas Publishing

House Pvt. Ltd.

• Students Guide to Cost Accounting & Financial Management ( Vol II - Financial

Management) (CA-IPCC) (Group I) by Bhavesh N. Chandarana, Taxmann

• Fundamentals ofManfagement Accounting by R.P. Rustagi, Taxmann

• Fundamentals ofManagement Accounting by Jhamb H. V., Ane Books Pvt. Ltd.

********

T.Y.B.COM Semester VI

Auditing Paper X

Reference Books

• Auditing Principal and Practice byS . D. Sharma, Taxmann

• Auditing by Aruna Jha, Taxmann

• Contemporary Auditing by Kamal Gupta, Tata Mc-Graw Hill, New Delhi

• A Hand-Book ofPractical Auditing by B.N. Tandon, S. Chand and Company, New Delhi

• Fundamentals of Auditing by Kamal Gupta and Ashok Arora, Tata McGraw Hill, New

Delhi

• Auditing: Principles and Practice by Ravinder Kumar, Virender Sharma, PHI Learning

Pvt. Ltd., New Delhi

• Auditing and Assurance for CA IPCC by Sanjib Kumar Basu, Pearson Education, New

Delhi

• Contemporary Auditing by Kamal Gupta, McGrow Hill Education Pvt. Ltd., New Delhi

• Fundamentals of Auditing by Kamal Arora and Ashok Gupta, Tata McGraw Hill, New

Delhi

********


Direct and Indirect Taxes Paper I and II

AC 4-3-2014Item No. -4 .42


Reference Books

• Students guide to Income Tax (simplified version) by V.K.Singhania and Monica

Singhania, Taxmann

• Systematic approach to Income Tax by Ahuja & Gupta, Bharat Law Publication

• Income Tax by T.M. Manorahan, Snow White

• Direct Tax ready reckoner by N.V.Mehta, Kuber Publication

• Indirect Taxes by V.S.Datey, Taxmann

• ServiceTaxbyS.S.Gupta,Taxm ann

• Commentary on M.V.A.T.ACT, 2002 by M.S.Mathuria & Dilip Phadke, Maharashtra

Sales TaxV at News

• Indirect Taxes by V.S.Balchandra, Sultanchand

• Direct Taxes by B.B. Lal and N. Vashishta, Pearson Education

• Students Guide to Income Tax (Including Service Tax / VAT) - Simplified Version with

Problems and Solutions (Set of 2 Vols) by Dr Monica Singhania Dr. Vinod K Singhania,

Taxmann

• Indirect Tax Laws - Service Tax& VAT (Module -II) by Vineet Sodhani, Taxmann

• Indirect Taxes Law and Practice byV. S. Datey, Taxmann

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AC 4-3-2014Item No. -4 .42


AC 4/3/2014

Item No. 4.40

Untberstt? of Mumbai

Revised Syllabus for T.Y.B.Com

Program: B.Com

Course: Business Economics

(Compulsory)

Semester V and VI

(As Per Credit Based Semester and Grading System with effect from 2014-2015)

w.e.f. 2014-15

Semester V

(Three lectures per week)

Module I - Public Finance - I

Concept of Public Finance: Meaning, Scope and Functions, Distinction between Public and Private Finance- Modern Trends in Public Finance: Sound Finance v/s Functional Finance, Redistribute Taxation, Anti Inflationary Taxation- Principles of Maximum Social Advantage: Dalton & Musgrave versions

Modulell - Public Finance - II

Public Revenue : Sources of Revenue (Tax & Non - Tax Revenue) - Merits and Demerits of Direct & Indirect Tax- Public Expenditure: Classification and Causes of increase in Public Expenditure - Public Debt :Types, Burden and Management - Concepts of deficit- FRBM Act 2003 - Fiscal Federalism: Concept& Key Issues

Module III - Financial Markets

Money Markets - Components - Features of Indian Money Market - Money Market Reforms in India since 1991.

Capital Market - Meaning, Role, Structure and Reforms in India since 1991.

References

Hajela T. N. - "Money, Banking & Public Finance", 8th Edition, 2009, ANE Books Publications

Benson KunjuKunju - "Financial Market and Financial Services in India", First Edition, July, 2012, New Century Publication.

Mishra S. K. &Puri V. K. - "Indian Economy", 31st Edition, 2013, Himalaya Publication House.

Syllabus:T.Y.Bcom - Compulsory Paper - Subject: Business Economics

Subject - Business Economics

Sem ester - VI

(Three lectures per week)

Module I - International Trade

Theories of International Trade: Comparative Cost Theory ,Hecksher Ohlin Theory, Terms of Trade: Meaning & Types - Gains from Trade (with offer curves)

ModuleII - Balance of Payment and WTO

Concept & Structure of BOP, Causes of disequilibrium, Measures to correct disequilibrium in BOP-India's BOP position since 1991- WTO Agreements with reference to TRIPS, TRIMS and GATS

Module III - Foreign Exchange Market

Concept of Foreign exchange Rate: Spot and Forward, Foreign exchange market: Functions & Dealers- Arbitrage and speculation- Equilibrium Exchange Rate Determination -Purchasing Power Parity theory-RBI's intervention in foreign exchange rate management since 1991 (stages)

References

Dominic Salvatore - "International Economics", 8th Edition, 2009, John Wiley & Sons.

Mithani D. M. - "Money, Banking, International Trade and Public Finance", 16th Edition, 2010, Himalaya Publication House.

Jhingan M. L. - "International Economics" 6th Edition, 2007, Vrinda Publication.

Bo Sodersten - "International Economics", 3rd Edition, 2004, MacMilan Publication.

HajelaT. N. - "Money, Banking and International Trade, 8th Edition, 2009, ANE Books Publication.

INTERNAL AND EXTERNAL SEMESTER EXAMINATION FOR SEMESTER V & VI

INTERNAL EXAMINATION

The Internal Examination will be for 40 marks and is split into -

1. One test for 20 marks containing objective questions.

2. 10 marks for project or assignment

3. 05 marks for over all conduct and 05 marks for active participation

EXTERNAL EXAMINATION

Question Paper Pattern for Semester End Examination.

There will be four questions in all. All the questions are COMPULSORY and will have internal

choice. (Total marks: 60).

Q1. Module I

Three questions: A, B, C. Attempt any two - (Total marks 15)

Q2. Module II


Q3. Module III


Q4. Objective questions: (Total 15 Marks)

a) True or false, with reasons (8 marks): Two statements from each module for 02 marks

each. Total 06 statements. Attempt any 04 (4X2=8).

b) Multiple Choice Questions (7 marks): Three questions from each module for 01

markeach. Total 09 questions. Attempt any 07 (7X1=7).

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

f .

S y I I ii t ii itModule - I : Introduction to Marketing (11 Lectures)1.1 Marketing

1.1.1 Meaning of Marketing - Features - Importance1.1.2 Functions of Marketing - Evolution of Marketing Concept

1.2 Strategic Marketing Management - Meaning - Comparison between Traditional and Strategic Marketing Management

1.3 Recent Trends in Marketing1.3.1 Customer Relationship Management (CRM) - Meaning - Techniques1.3.2 Social Marketing - Meaning - Significance - Concept of Green Marketing1.3.3 Digital Marketing - Meaning - Forms (Internet Marketing, Social Media

Marketing, Viral Marketing, Tele Marketing, Mobile Marketing)1.3.4 Event Marketing - Meaning - Steps1.3.5 Emerging Ethical Issues in Marketing - Importance of Ethics in Marketing

1.4 Challenges before Marketing Manager in Changing Business Environment (Global Market, Compressed PLC, Increasing Customer Awareness, Technology Boom, Emergence of Social Media)

Module - II : Marketing Information System, Consumer Behaviour and Market Segementation (11 Lectures)2.1 Marketing Information System (MIS)

2.1.1 MIS - Meaning - Features - Components - Essentials of Good MIS.2.1.2 Marketing Research - Meaning - Features - Process

2.2 Consumer Behaviour2.2.1 Consumer Behaviour - Meaning - Factors affecting Consumer Behaviour2.2.2 Buying Decision Process

2.3 Market Segmentation2.3.1 Market Segmentation - Meaning -Importance2.3.2 Bases of Market Segmentation - Niche Marketing

2.4 Product Positioning - Meaning - Importance - Positioning StrategiesModule - in : Marketing Mix-I (Product Decisions and Price Decisions) (11 Lectures)3.1 Marketing Mix - Meaning - Elements / Components - Importance.3.2 Product Decisions

3.2.1 Product Decision Areas3.2.2 Product Line (Lenth, Depth, Width) and Product Mix - Packaging, Labelling,

Product Life Cycle.3.2.3 Branding - Meaning - Components of a Brand - Factors Influencing Branding.

3.3 Price Decision3.3.1 Meaning - Significance of Pricing3.3.2 Factors Affecting Pricing Decision3.3.3 Pricing Objectives3.3.4 Pricing Methods and Strategies

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rt

I Module - IV : Marketing Mix-II (Physical Distribution and Promotion Decision) jj(11 Lectures)

4.1 Place / Physical Distribution4.1.1 Meaning - Physical Distribution - Factors Affecting the Selection of Distribution

Channels.4.1.2 Types of Distribution Channels.4.1.3 Recent Trends in Distribution (Horizontal - Third Party delivery Channel -

Multi-Channel Marketing - Multi-Level Marketing)4.1.4 Components of Distribution (Logistics - Transport - Warehousing - Inventory

System)4.2 Promotion Decision

4.2.1 Meaning of Promotion - Objectives of Promotion Decision4.2.2 Elements of Promotion

Advertising - Meaning - Features Publicity - Meaning - FeaturesSales Promotion - Meaning - TechniquesDirect Marketing - Meaning - FormsPublic Relations - Meaning - Parties in Public Relations

4.3 Integrated Marketing Communication - Meaning - Features - Components

Question Paper PatternMaximum Marks : 75 Questions to be se t: 05

Duration: 2“ Hrs.


Q .l. Objective QuestionsA. Sub Questions to be asked 10 and to be solved any 08B. Sub Questions to be asked 10 and to be solved any 07 (* Multiple choice / True or False / Match the columns)

15 Marks

Q. 2. Full Length Question 15 MarksOR

Q.2. Full Length Question 15 MarksQ. 3. Full Length Question 15 Marks

ORQ.3. Full Length Question 15 MarksQ. 4. Full Length Question 15 Marks

ORQ. 4. Full Length Question 15 MarksQ. 5. Full Length Question 15 Marks

ORQ.5. Short Notes 15 Marks

To be asked 05To be answered 03

Note : Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.

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SYLLABUS...

COMMERCE - VI

(HUMAN RESOURCE MANAGMENT)SEM-VI

MODULE IHuman Resource Management (HRM) (11 Lectures)1.1 Human Resource Management (HRM)

1.1.1 Meaning of HRM - Features Nature - Significance - Scope1.1.2 Strategic Human Resource Management - Meaning - Comparison

between Traditional and Strategic Human Resource Management1.1.3 Human Resource Information System (HRIS) - Meaning - Importance

1.2 Human Resource Planning (HRP)1.2.1 HRP - Meaning - Steps1.2.2 Job Analysis - Meaning - Benefits - Compenents1.2.3 cjob Design - Meaning - Factors influencing Job Design - Techniques1.2.4 Recruitment - Meaning - Sources of Recruitment1.2.5 Selection - Meaning - Steps in Scientific Selection Process for Managerial

Personnel1.2.6 Interview and Employment Test - Meaning - Types

MODULE IIHuman Reserce Development (HRD) (11 Lectures)2.1 Human Resource Development

2.1.1 Meaning of HRD - Scope / Functions2.2 Training and Management Development Programme - (MDP)

2.2.1 Training - Meaning - Methods (On the job and Off the Job) - Importance2.2.2 Management Development Programme - Meaning - Techniques of MDP

2.3 Performance Appraisal2.3.1 Meaning of performance Appraisal - Benefits - Limitations2.3.2 Traditional and Modern Methods of Performance Appraisal

2.4 Career Planning and Development (CPD)2.4.1 Meaning of CPD - Importance - Role of Employer and Employee in CPD2.4.2 Career Options in HRM2.4.3 Succession Planning

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MODULE III

Human Relations (11 Lectures) ~

3.1 Human Relations (HR)3.1.1 Meaning of Human Relations - Significance of Human Relations

3.2 Leadership3.2.1 Meaning of Leadership Styles3.2.2 Theories of Leadership - Trait Theory - Transactional Theory -

Transformational Theory3.3 Motivation

3.3.1 Meaning of Motivation - Factors Influencing Motivation3.3.2 Theories of Motivation - Alderfer’s ERG Theory - McGregor's Theory X

and Theory Y, William Ouchi's Theory Z3.4 Employee Morale

3.4.1 Meaning of Employee Morale - Factors Influencing Employee Morale3.5 Grievance Handling

3.5.1 Meaning of Grievance Causes of Grievances ,3.5.2 Grievance Handling Procedure

MODULE IVRecent Trends in Human Resource Management (12 Lectures)4.1 Human Resource Accounting - Meaning - Importance4.2 Emotional Quotient (EQ), Spiritual Quotient (SQ) - Meaning - Factors affecting

EQ_andSQ.4.3 Mentoring and Counselling - Meaning - Techniques of Counselling4.4 Challenges before HR Manager in Changing Business Environment

(Work Force Diversity - Attrition - Downsizing - Ethical Issues in HRM such as Sexual Harrassment, (Discrimition)

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Syllabus...COMPUTER SYSTEMS AND APPLICATIONS

T.Y.B.Com. (Semester - V)

MODULE IData Communication, Networking and Internet (18 Lectures)

" ...... ■.... .. ,... Ja) Data Communication Component, Data representation, Distributed processing.

(Concepts only)b) Network Basics and Infrastructure

i) Definition, Types (LAN, MAN, WAN) Advantages.ii) Network Structures - Server Based, Client server, Peer to Peer.iii) Topologies - Star, Bus, Ring.iv) Network Media, Wired - Twisted Pair, Co-axial, Fiber Optic and Wireless - Radio and

Infrared.v) Network Hardware: Hubs, Bridges, Switches, Routers.vi) Network Protocols - TCP/IP, OSI Model.

c) Interneti) Definition, Types of connections, sharing internet connection, Hot Spots.ii) Services on net- WWW, Email-Blogs.iii) IP addresses, Domain names, URLs, Hyperlinks, Web Browsersiv) Searching Directories, Search engines, Boolean search (AND, OR, NOT), Advanced

search, Meta Search Engines.v) Email - POP/SMTP accounts in Email, Different parts of an Email address. Receiving

and sending emails with attachments by scanning attachments for viruses.vi) Cyber Crime, Hacking, Sniffing, Spoofing

j MODULE II IJ Database and MySQL (9 Lectures)

a) Introduction : To Databases, Relational and Non-relational database system MySQL as a Non-procedural Language. View of data.

b) MySQL Basics : Statements (Schema Statements, Data statements, Transaction statements), names (table & column names), data types (Char, Varchar, Text, Mediumtext, Longtext, Smallint, Bigint, Boolean, Decimal, Float, Double, Date, Date Time, Timestamp, Year, Time), Creating Database, inserting data, Updating data, Deleting data, expressions, built-in-functions - lower, upper, reverse length, Itrim, rtrim, trim, left, right, mid, concat, now, time, date, curdate, day, month, year, dayname, monthname, abs, pow, mod, round, sqrt missing data(NULL and NOT NULL DEFAULT values) CREATE,USE, ALTER (Add, Remove, Change columns), RENAME, SHOW, DESCRIBE (CREATE TABLE, COLUMNS, STATUS and DATABASES only) and DROP (TABLE, COLUMN, DATABASES statements), PRIMARY KEY FOREIGN KEY (One and more columns) Simple Validity checking using CONSTRAINTS.

fiv)

MODULE IIIDatabase and MySQL < ' (9 Lectures)

a) MySQL Simple queries : The SELECT statement (From, Where, Group By, Having, Order By, Distinct, Filtering Data by using conditions. Simple and complex conditions using logical, arithmetic and relational operators (=, !,=, <, >, <>, AND, OR, NOT, LIKE) Aggregate Funtions - count, sum, avg, max, min.

b) Multi-table queries : Simple joins (INNER JOIN), SQL considerations for multi table queries (table aliases, qualified column names, all column selections self joins).

c) Nested Queries (Only up to two levels) : Using sub queries, sub query search conditions, sub queries & joins, nested sub queries,, correlated sub queries, sub queries in the HAVING clause.Simple Transaction illustrating START, COMMIT, and ROLLBACK.

MODULE IV ■■ ;M S-Excel SB® (9 Lectures)

a) Creating and Navigating worksheets and adding information to worksheetsi) Types of data, entering different types of data such as texts, numbers, dates, functions.ii) Quick way to add data Auto complete, Autocorrect, Auto fill, Auto fit. Undo and Redo.iii) Moving data, contiguous and non contiguous selections, Selecting with keyboard. Cut-

Copy, Paste. Adding and moving columns or rows. Inserting columns and rows.iv) Find and replace values. Spell check.v) Formatting cells, Numbers, Date, Times, Font, Colors, Borders, Fills.

b) Multiple Spreadsheetsi) Adding, removing, hiding and renaming worksheets.ii) Add headers/Footers to a Workbook. Page breaks, preview.iii) Creating formulas, inserting functions, cell references, Absolute, Relative (within a

worksheet, other worksheets and other workbooks).

c) Functionsi) Financial functions: FV, PV, PMT, PPMT, IPMT, NPER, RATEii) Mathematical and statistical functions. ROUND, ROUNDDOWN, ROUNDUP,

CEILING, FLOOR, INT, MAX, MIN, MOD, SQRT, ABS, SUM, COUNT, AVERAGE

d) Data Analysisi) Sorting, Subtotal.ii) Pivot Tables- Building Pivot Tables, Pivot Table regions, Rearranging Pivot Table.

Note:a) Theory 3 lectures per week.h) Practical batch size 20-25, 1 practical = 3 theory lectures per week. c) 10 Practical’s are to be completed in each semester.

Topic Number of PracticalsWord processing 1

MS-Excel 3

MySQL 6

Minimum 6 practicals are to be recorded in the journal in the Semester V [Minimum 4 on SQL, 2 on MS-Excel)

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d) Scheme of Examination

Type . Marks DurationTheory 75 2 */2 hours

Practical 20 1 hour per batch of 10

Active Participation and Class conduct 5

PRACTICAL EXAMINATION PATTERN SEMESTER V

No. Topic Marks

1. MySQL 7

2. MS - Excel 3

3. Journal 5

4. Viva 5

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Syllabus

Module I : E - Commerce (18 Lectures)

a) Definition of E-commerceb) Features of E-commercec) Types of E-commerce (B2C, B2B, C2C, P2P)d) Business Models in E-commerce (Advertising, Subscription, Transaction Fee,

Sales Revenue, Affiliate Revenue)e) Major B2C models (Portal, Etailer, Content Provider, Transaction Broker,

Market Creator, Service Provider, Community Provider).f) E-Commerce Security : Integrity, Non repudiation, Authenticity,

Confidentiality, Privacy Availability.g) Encryption : Definition, Digital Signatures, SSL.h) Payment Systems : Digital Cash, Online stored value, Digital accumulating

balance payment, Digital credit accounts, digital checking.i) How an Online credit card transaction works. SET protocol, j) Limitation of E-commerce.k) M-commerce (Definition and Features).

Module II : Advanced MS-Excel (9 Lectures)

a) Multiple Spreadsheetsi) Creating and using templates, Using predefined templates, Adding

protection option.ii) Creating and Linking Multiple Spreadsheets.iii) Using formulas and logical operators.iv) Creating and using named ranges.v) Creating Formulas that use reference to cells in different worksheets.

b) Functionsi) Database Functions LOOKUP, VLOOKUP, HLOOKUPii) Conditional Logic functions IF, Nested IF, COUNTIF, SUMIF, AVERAGEIFiii) String functions LEFT, RIGHT, MID, LEN, UPPER, LOWER, PROPER,

TRIM, FIXED

Module III : Advanced MS-Excel (9 Lectures)

a) Functionsi) Date functions TODAY, NOW, DATE, TIME, DAY, MONTH, YEAR,

WEEKDAY, DAYS360ii) Statistical Functions COUNTA, COUNTBLANK, CORREL, LARGE, SMALL

b) Data Analysisi) Filter with customized condition.ii) The Graphical representation of dataColumn, Line, Pie and Bar charts.iii) Using Scenarios, creating and managing a scenario.iv) Using Goal Seek

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v) Using Solvervi) Understanding Macros, Creating, Recording and Running Simple Macros.

Editing a Macro(concept only)

Module IV : Visual Basic (9 Lectures)a) Introduction to Visual Basic, Introduction Graphical User Interface (GUI).

Programming Language (Procedural, Object Oriented, Event Driven), Writing VB Projects. The Visual Basic Environment

b) Introduction to VB ControlsText boxes, Frames, Check boxes, Option button, Designingthe User Interface, Default & Cancel property, tab order, Coding for controls using Text, Caption, Value property and Set Focus method

c) Variables, Constants, and CalculationsVariable and Constant, Data Type (String, Integer, Currency, Single, Double, Date), Naming rules/conventions, Constants (Named & Intrinsic), Declaring variables, Val Function, Arithmetic Operations, Formatting Data.

d) Decision and ConditionCondition, Comparing numeric variables and constants, Comparing Strings, Comparing Text Property of text box, Compound Conditions And, Or, Not). If Statement, if then-else Statement, LCase and Ucase function, Using If statements with Option Buttons & Check Boxes. Msgbox (Message box) statement Input Validation : Is Numeric function.

e) Sub-procedures and Sub-functions, Using common dialog box, Creating anew sub-procedure, Writing a Function procedure. Simple loops using ForNext statements and Do while statement and display output using MsgBox Statement.

Note :a) Theory 3 lectures per week.b) Practical batch size 20-25, 1 practical = 3 theory lectures per week.c) 10 Practical’s are to be completed in each semester.

Topic Number o f Practical’sPresentation skills 1

Advanced MS-Excel 6

Introduction to Visual Basic 3

Minimum 6 practical’s are to be recorded in the journal in the Semester VI [Minimum 2 on VB, 4 on Advanced MS-Excel]

Suggested lis t o f Practical’s for Sem ester VI1. Preparing a PowerPoint presentation on an E-Commerce website.2. Calculation of DA, HRA, PF, Gross Salary and Net Salary using MS-Excel.3. Calculation of Income Tax using MS-Excel.4. Filtering data and Graphical representation of data using MS-Excel.5. Using VLOOKUP and HLOOKUP using MS-Excel.6. Creating and managing a scenario using MS-Excel.7. Use of Goal Seek and Solver using MS-Excel.8. Write a project in VB to design a suitable form to add two numbers and

display their sum.(v)

9. Write a project in VB to design a suitable form to enter sales and calculateand display the bonus which is 10% of sales.

10. Write a project in VB to design a suitable form to enter salary and calculateand display the DA which is 90% of salary.

d) Schem e o f Exam ination

Type Marks Duration

Theory 75 2 Va hours

Practical 20 1 hour per batch of 10

Active Participation and Class conduct

5

THEORY EXAMINATION PATTERN FOR VIAll questions compulsory

QuestionNo.

Module No. Marks Marks w ith Internal Option

Q .l. Objective type based on I, (II,III) and IV

11+2+2 23

Q-2. I 15 30

Q.3. II 15 30

Q.4. III 15 30

Q.5. IV 15 30

PRACTICAL EXAMINATION PATTERN SEMESTER VI

No. Topic Marks

1. Advanced MS-Excel 7

2. Introduction VB Programing 3

3. Journal 5

4. Viva 5

e) Practical examination to be conducted 2 to 3weeks Abefore the theory examination. Marks out of 25 to be submitted to the University before commencement of theory examination.

f) Software Requirement :MS-Excel 2010, VB 6.0

g) HardwareFor a batch of 120 students minimum 10 computers with appropriate hardware and software installed on each computer. During practical hours maximum two student may share one computer.

h) For in house computing facility fee of rupees 7 5 0 /- be charged for eachstudent per Semester in the existing fee structure agairfs-t head of Computer fee/computer practical. iso

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Paper PatternQ 1. A. A ttem pt any two sub-questions from a, b, c in MS-Excel (True/ <

False) ~ - (2)a) MS-Excelb) MS-Excelc) MS-Excel

B. A ttem pt any two sub-questions from d, e, f in Visual Basic(MultipleChoice) (2)d) Visual Basice) Visual Basicf) Visual Basic

C. A ttem pt any six sub-questions from g, h, i, j, k, 1, m, n, o inE-Commerce (True/False) (6)g) E-Commerceh) E-Commercei) E-Commerce j) E-Commerce k) E-Commerce 1) E-Commerce m) E-Commerce n) E-Commerce o) E-Commerce

D. A ttem pt any five sub-questions from p, q, r, s, t , u, v, w in E-Commerce (Multiple Choice) (5)p) E-Commerceq) E-Commercer) E-Commerces) E-Commercet) E-Commerceu) E-Commercev) E-Commercew) E-Commerce

Q 2. A. A ttem pt any one sub-question from a, b (E-Commerce)a) (Long Answer) (8)b) (Long Answer) (8)

B. A ttem pt any one sub-question from c, d (E-Commerce)c) (Long Answer) (7)d) (Long Answer) (7)

Q 3. A. A ttem pt any one sub-question from a, b in MS-Excela) MS-Excelb) MS-Excel

(8)(8)

B. A ttem pt any one sub-question from c, d in MS-Excelc) MS-Exceld) MS-Excel

(7)(7)

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Q 4. A. A ttem pt any one sub-question from a, b in MS-Excela) MS-Excel (8)b) MS-Excel *(8)

B. A ttem pt any one sub-question from c, d in MS-Excelc) MS-Excel (7)d) MS-Excel (7)

Q 5. A. Attem pt any one sub-question from a, b in Visual Basica) Visual Basic (8)b) Visual Basic (8)

B. Attem pt any one sub-question from c, d in Visual Basicc) Visual Basic (7)d) Visual Basic (7)

1

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Syllabus

The current Export Marketing syllabus is designed with the objectives to acquaint students with:

• India’s Export Marketing potential

• Practical significance of Export Marketing

• Conceptual understanding and clarity of terminology used in Export Marketing

Module - 1: Basics of Export Marketing: (12 Lee.)

Concept and Features of Export Marketing

Importance of Export Marketing

Difference between Domestic Marketing and Export Marketing

Factors Influencing Export Marketing

Export Marketing Development through Internet

Prospects and Challenges of Export Marketing in India

Direction of Indian Exports since 2010

Major Exports (commodities and services) of India since 2010

Module - II : Global Framework for Export Marketing (11 Lee.)

Influence of Trade Barriers / Major Trade Blocs/Regional Economic Groupings on Export Marketing

Implication of WTO Agreements on Export Marketing

Process of Global Marketing Research

Factors Influencing Selection of Foreign Markets

Methods of Entry in Global Markets

Important Components of Logistics in Export Marketing

Module - I I I : EXIM Policy and Promotional Measures (11 Lee.)

Foreign Trade Policy (currently 2009-14 or New FTP 2014-19 as and when unveiled by the new government) - Highlights and Implications

Privileges of Export and Trading House Status holders

Role of Directorate General of Foreign Trade

Negative List

Module - IV : Product and Pricing Decisions in Export Marketing(11 Lee.)

Product Related Decisions - Product planning, branding, packaging, labelling and marking

Factors Determining Export Price

Export Pricing Strategies

Methods of Export Pricing

Major Export Pricing Quotations and INCO Terms

Simple Problems on FOB Pricing


Marks: 75 Tim e: 2 V2 Hours

N.B. 1. All questions are Compulsory.2. All questions carry equal marks.

Q.1 Answer any two out of three from Module No. I

Q.2 Answer any two out of three from Module No. II

Q.3 Answer any two out of three from Module No. Ill

Q.4 Answer any two out of three from Module No. IV 15 Marks

15 Marks

15 Marks

15 Marks

(including one simple problem on FOB pricing)

Q.5 Objective Type questions

(based on entire Semester V Syllabus)

a) True or False

b) Abbreviations

c) Match the following

05 Marks

05 Marks

05 Marks

Syllabus

Module - 1: Export Marketing and Promotional Organisations in India (12 Lee.)Importance of Export Promotion Organizations - Chambers ofCommerce, Export Promotion Councils including MPEDA, APEDA andFIEO and Commodity BoardsTypes of Export Marketing OrganizationsRole of 11 FT, NCTI, ITPO, EIC, IIP, ICAand DGCI&SDeemed ExportsBenefits enjoyed by Towns of Excellence, STPs, EHTP, BTP, AEZs, EOUs and SEZs

Module - I I : Export Finance and Export Risk Insurance (11 Lee.)Methods of PaymentFeatures of Pre-shipment / Packing credit and Post-shipment Finance Procedure of obtaining Export FinanceRole of Financial Institutions - Commercial Banks, EXIM Bank and SIDBI Risks in Export Marketing Marine Insurance Procedure Role of ECG C

Module - I II : Export Procedure (11 Lee.)Registration with different authorities Role of Custom House Agents (CHA)Quality Control and Inspection - Objectives and Agencies Pre-shipment Procedure including Central Excise Clearance and Custom Clearance, Shipment Procedure and Realization of Export Proceeds

Module - IV : Export Documents and Export Incentives (11 Lee.)Main Documents used in Export Trade - Commercial Invoice, Shipping Bill, Certificate of Origin, Consular Invoice, Mate’s Receipt, Bill of Lading, GR Form, Bill of Exchange Specimen / Proforma of Export DocumentsExport Incentives, Assistance and Schemes extended to the Indian Exporters - Duty Drawback, EPCG Scheme, MDA, MAI, ASIDE, IRMAC