B.Com(Honours) III Year.pdf - SYLLABUS

The Bhopal School of Social Sciences, Bhopal

(An Autonomous Institute Reaccredited with ‘A’ Grade by NAAC)

Affiliated to Barkatullah University, Bhopal

Academic Year 2020-2021

SYLLABUS

For

B.Com (Honours) Third Year

Department of Commerce

The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)


Academic Year: 2020-21

B.Com III Year (Honours)

Subject

Code Title of Paper

Theory Internal

Practical Total Max.

Marks

Min.

Marks

Max.

Marks

Min.

Marks

BCOMH-

301.1

Management and

Cost Accounting 40

32

10

8

- 50

BCOMH-

301.2

Income Tax Law

and Practice 40 10 - 50

BCOMH-

302.1

Human Resource

Management 40

32

10

8

- 50

BCOMH-

302.2

Research

Methodology 40 10 - 50

BCOMH-

303.1

Banking Law and

Practice 40

32

10

8

- 50

BCOMH-

303.2

Indirect Tax 40 10 - 50

BCOMHP-

304

Project Report

and Viva-Voce

100 40 100

FC-301.1 Hindi Language

and Moral

Values

30

34

5

6

100 FC-301.2 English

Language

30 5

FC-301.3 Basics of Computer

And Information

Technology

25 5

Grand Total 500







Department Commerce

Course B.Com (Honours)

Programme Objective

The main objectives of this program are as follows:

• To enable them to acquire complete basic and intermediary practical knowledge of

various commerce subjects with the sole purpose of giving them competitive edge and making

them self -dependant and easily employable.

• To help understand methods and processes of commerce in every area of activity

• To expose them to the areas of application of knowledge in business firms and industrial

organizations, and

• To develop the conceptual and practical skills of the students.

Programme Outcome

After completion of the programme, the students should be able to:

• Apply knowledge and skills in Accounting functionrespond to the global outlook on

opportunities and challenges in Accounting and Financial Service sector

• Develop an understanding of various commerce functions such as finance, accounting,

financial analysis, project evaluation, and cost accounting Demonstrate knowledge and skills

and

• Develop self-confidence and awareness of general issues prevailing in the society.

• Work collaboratively and productively in groups.

• Use basic mathematical and statistical tools of analysis.







Department Commerce

Course B.Com (Honours)

Program Specific Objective

The main objectives of this program are as follows:

1. To develop the knowledge and practical skills on accountancy, economics and management

concepts of the students.

2. To enable them to acquire complete basic and intermediary practical knowledge of various

commerce subjects with the sole purpose of giving them competitive edge and making them

self -dependent and easily employable.

3. To help students understand methods and processes of commerce in every area of business

activity.

4. To expose them to the areas of application of knowledge in business firms and industrial

organizations.

5. To develop the conceptual and practical skills of the students.

Program Specific Outcome

After completion of the program, the students should be able to:

PSO1. Apply knowledge and skills in accounting function respond to the global outlook on

opportunities and challenges in Accounting and Financial Service sector.

PSO2. Develop an understanding of various commerce functions such as economics, finance,

accounting, management, financial analysis, project evaluation, and cost accounting

Demonstrate knowledge and skills.

PSO3. Develop self-confidence and awareness of general issues prevailing in the society.

PSO4. Work collaboratively and productively in groups.

PSO5. Use basic mathematical and statistical tools of analysis.






B.Com (Honours) III Year

Name of the Program: B.Com (Honours) Program Code: 5

Name of the Group: Accounting-I

Name of the Course: Management and Cost Accounting

Course Code: BCOMH-301.1 Total Duration: 155 hrs Max. Marks: 50

(Internal:10+Theory:40)

Course Objectives:

The main objectives of this course are as follows:

• To enable students to acquire complete practical knowledge of the management

accounting as an independent branch of accounting, along with its scope and functions.

• To help understand various concepts related with break-even point analysis.

• To help understand various tools or methods of the analysis of financial statements.

• To expose them to the areas of application of marginal cost and absorption cost technique,

with the process and standard costing system.

• To develop the conceptual and practical skills of the students regarding the preparation of

various types of budgets.

Course Outcomes:

After completion of the course, the students should be able to:

• Apply their knowledge in decision making process by using the concepts of the

management accounting.

• Search out opportunities and challenges in management field concerned with the

application of the accounting tools.

• Develop an understanding of various functional budgets such as flexible and cash budget.

• Develop various techniques by using the concepts of BEP Analysis .

• Use of basic management accounting methods of analysis.

SYLLABUS

Unit Topics Duration (In Hours) Marks

I

Management Accounting: Meaning, Nature, Scope, Functions, Role of Management Accounting in Decision making, Management Accounting v/s Financial Accounting and Cost Accounting, Tools and techniques of Management Accounting, Financial Statement: Meaning and Importance and Limitations, Objectives and methods of Financial Statement Analysis.

27

10


II

Ratio Analysis, Classification of Ratios – Profitability Ratio, Turnover Ratios and Financial Ratios, Advantages of Ratio Analysis, Limitations of Accounting ratios Trend Analysis, Fund Flow Statement, Cash Flow Statement (As per Indian Accounting Standard-3).

35

10


III

Process Cost – Concepts, Types and Methods, Standard Cost – Variance Analysis. Concept and Types.

30

10


IV

Absorption and Marginal Costing – Marginal and Differential Costing as a Tool for Decision Making – Make or Buy, Change of Product Mix, Pricing, Break Even Analysis, Exploring New Markets ,Shutdown Decisions

35

10


Programme Course

Outcome

PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7

Management

and Cost -

Accounting

CO1 * *

CO2 *

CO3 * * *

CO4 * * CO5 * *

V

Budgetary Control – Meaning of Budget and Budgetary Control: Objectives, Merits and Limitations. Types of Budget: Cash Budget and Flexible Budget, Concept of Management Audit, Responsibility Accounting, Management Reports, Types of Management Reports and Quality of Good Report.

28

10

*Note: Topic/Topics in Bold Italic represent enhancements made by the college.

Recommended Reference Books:

Name of the Book Author/Authors

Name Publisher Edition

Cost and Management Accounting

B.K. Mehta SBPD Publications, Agra 2018


M.N. Arora Vikas Publishing House Pvt.

Ltd.-Noida 2010


Shivani Gupta and Gunjan Maheshwari

JBC Press, Delhi 2013

Management Accounting

M.L.Agrawal and K.L. Gupta

Sahitya Bhavan Publication Agra

2017

Management Accounting

K.L. Gupta Sahitya Bhavan Publication

Agra 2019

Management and Cost Accounting

S. P. Gupta and K.L. Gupta

Sahitya Bhavan Publication Agra

2019


Ravi M. Kishore Taxmann Publications, New

Delhi 2019








Name of the Group: Accounting-II

Name of the Course: Income Tax Law and Practice



Course Objectives:

1. To provide students with a working knowledge of the fundamental tax principles and rules

under Income Tax Act, 1961 that apply to commonly encountered transactions undertaken by

individuals .

2. To understand the provisions and procedure to compute total income under five heads of

income i.e. salaries, house property, profits & gains from business & profession, capital gains

and other sources and to instill an awareness in students that taxes can and often do constitute

significant costs to businesses and households and therefore can have a major impact in

economic and other decision-making.

3. To understand the various deductions to be made from gross total income U/s 80-C to 80-U

in computing total income.

4. To enable students to appreciate the wider economic, social, administrative-compliance and

political contexts within which taxes are imposed.

Course Outcomes:

Students will be able to:

1. Define the procedure of direct tax assessment.

2. Able to file IT return on an individual basis.

3. Able to compute total income and define tax complicacies and structure.

4. Able to understand amendments made from time to time in Finance Act.

Programme Course

Outcome


Income Tax

Law and

practice

CO1 *

CO2 *

CO3 *

CO4 *

CO5

SYLLABUS


I

General Introduction Of Indian Income Tax Act 1961.Basic Concepts: Income, Agricultural Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residential Status And Tax Liability, Exempted Income

20 10


II Income from Salary, Income from house property, Introduction to International taxation.

40

10


III Income from business and profession, Capital gains, Income from other sources.

40

10


IV Set off and carry forward of losses, Deductions from gross total income, Clubbing of income, Computation of total income and tax liability of an individual.

30 10


V Assessment procedure, Tax deduction at source, Tax collected at source, Advance payment of tax, Income tax authorities, appeal, Revision and penalties.

20

10



Name of the Book Author/Authors Name Publisher Edition Income Tax Law &

Accounts (Assessment Year

2020-21)

Dr H C Mehrotra Dr S.P. Goyal

Sahitya Bhavan Publications: Agra

61 Edition : 2020

Students Guide to Income Tax

Including GST (Assessment Year

2020-21)

Dr Vinod K Singhania Dr Monica Singhania

Taxmann Publication Pvt.

Ltd 62 Edition : 2020

Income Tax Law and

Practice(Assessment Year 2020-21)

Dr ShripalSaklecha Satish Printers & publisher , Indore

20 Edition :2020

Simplified Approach to Income

Tax (Assessment Year 2020-21)

Dr Girish Ahuja Dr Ravi Gupta

Flair Publication 2020

Income Tax Law Chaturvedi and Pithisaria Nexis Publication 6th Edition (3rd

Volume) How To Handle

Income Tax Problems

Narayan Jain and DilipLoyalka

Book Corporation 27th Edition : 2018

Handbook on Income Tax

CA Raj K. Agrawal Bharat Publication 6 Edition : 2020








Name of the Group: Business Management-I

Name of the Course: Human Resource Management



Course Objectives:

The objectives of this paper are –

1. To make students understand the concept of Human Resource Management, Planning,

Development and Personnel Management.

2. To make students learn the process of Staffing, Recruitment, Man Power Planning and

management.

3. Students will know the process of selection, Induction, Training, Development, Employee

Engagement.

4. Students will learn the methods of Performance Evaluation, Appraisal & Wage

Determination.

5. Students will get an understanding of Relations, Disputes and Grievances between the

organizations and labor unions.

Course Outcomes:

The outcome of this paper is –

1. The students brighten the concept of Human Resource Management, Planning,

Development and Personnel Management.

2. The students learnt the process of staffing, recruitment, man power planning and

management.

3. Students knew the process of selection, Induction, Training, Development, and Employee

Engagement.

4. Students learnt the methods of Performance Evaluation, Appraisal & Wage Determination.

5. Students got an understanding of relations, disputes and grievances between the

organizations and labor unions.

Programme Course Outcome PSO1 PSO2 PSO3 PSO4 PSO5

Human

Resource

Management

CO1

CO2 *

CO3 *

CO4 *

CO5 *

SYLLABUS


I

Concepts and Perspective on Human Resource Management, HRM – Definition, Concept, Functions, Roles, Human Resource Management in changing Environment, Corporate Objective and Human Resource Planning.

25

10


II

Career and Succession Planning, Methods of Career Planning, Career Life Stages, Job Analysis and Role Description, HR Audit, Methods of Manpower Search Attracting and Selecting Human Resource, Advantage of Internal and External Recruitment

20

10


III

Induction and Socialisation, Manpower training and Development, Concept, Need, Methods, Benefits of Training. Evaluation of Training, Concept & Methods of Management Development, Design of a Training Module Employee Engagement.

20

10


IV

Performance Evaluation: Performance Appraisal and Potential Evaluation, Various Methods of Appraisal, Uses of Performance Appraisal, Job Evaluation & Wage Determination.

15

10


V

Employee Welfare: Industrial Relation and Trade Unions Dispute Resolution, Grievance Management, Essentials of Effective collective bargaining, Employee Empowerment, Quality Circles, International Labour Organisation.

20 10



Name of the

Book Author/Authors Name Publisher Edition

Human Resource and Personnel Management

Ashwathappa K TMH

6th Edition

Personnel Management

Edwin B Flippo New York TMH 6th Edition


Monappa A &Saiyadain N TMH 2nd Edition

Human Resource Management

Pattnayak Prentice Hall of

India

3rd Edition


Mamoria C B Himalaya

Publication

13th Edition

Managing Human Resource

R S Dwivedi Galgotia

Publishing Ltd 5th Edition








Name of the Group: Business Management-II

Name of the Course: Research Methodology



Course Objectives:

1. To familiarize the students with basic of research and the research process.

2. To understand the types of research and its methodologies.

3. To understand the importance of research ethics and integrate research ethics into research

process.

4. To have better awareness of research methods, enabling the participant to critically

evaluate research, and become more knowledgeable consumers of research

Course Outcomes:

At the end of this course, the students should be able to:

1. Identify appropriate research topics and identity & define the appropriate research problem

and parameters

2. organize and conduct research with confidence

3. prepare project proposal

4. write research reports, research papers and theses

5. Write research proposals for various projects

Programme Course Outcome PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7

Research

Methodology

CO1 *

CO2 * *

CO3 *

CO4 *

CO5 *

SYLLABUS

Unit Topics Duration (In

Hours) Marks

I Introduction to Research - Definition, Nature, Scope and Significance. Types of Research. Characteristics of a good research.

15

10


Hours) Marks

II Research Process – Definition Research Problem, Title Formulation, Setting of Hypothesis, Research Design – Exploratory, Descriptive and Experimental Research Design.

25

10


Hours) Marks

III Sampling Design, Criteria of Selecting a Sampling Procedure, Characteristics of Good Sample Design

20

10


Hours) Marks

IV

Measurement and Scaling, Methods of Collection of Primary and Secondary Data, Process of Questionnaire Design, Processing of Data – Editing, Coding, Classification and Tabulation.

20

10


Hours) Marks

V

Analysis and Report Writing – Selection of Appropriate statistical Techniques – Confidence Intervals and Hypothesis Test Based on Two Samples, One way and Two-way ANOVA, Chi-Square Test, Introduction to Non-Parametric Tests Presentation of Result, Report writing

20

10


• Recommended Reference Books:



Research Methodology( Concepts, Methods,

Techniques and SPSS) ( Text and Cases)

Dr Priti R Majhi & Dr Pafull K.

Himalaya Publishing House

Second Revised Edition 2013

Research Methodology in Management , Theory &

Practices P.P Arya & Yash Pal

Deep & Deep Publications Pvt

Limited Second Revised Edition








Name of the Group: Applied Economics-I

Name of the Course: Banking Law & Practice



Course Objectives:

1. To make the students gain specialized knowledge of law and practice relating to banking.

2. To introduce the students with the fundamental aspects of banking law.

3. To elucidate the purpose of nationalization.

4. To make the students aware about the credit creation process of the commercial banks.

5. To familiarize them with the working of monetary policy and its instruments.

6. To explain the significance of interest rates in controlling money supply in the economy

Course Outcomes:

By the end of this paper the students will

1. Be able to list various laws related to banking

2. Be able to describe the developments in banks.

3. Be able to summarize the concept of nationalization and state the merits of the same.

4. Be able to discuss the credit creation process of commercial banks.

5. Be able to explain the concept of monetary policy and list its instruments.

6. Be able to identify the importance of interest rates and will practically apply while investing

in time to come

Programme Course

Outcome


Banking Law &

Practice

CO1 * *

CO2 *

CO3 *

CO4 * *

CO5 *

SYLLABUS


I

Principles of Banking: Definition of Bank, Creation of Money, Present Structure of Commercial Banks in India. Principle of Management in Banks: Management Functions in Banks Recruitment, Selection, Training, Promotion and Control of Staff.

25 10


II

Indian Banking System – Features, Money Lenders, Nationalisation of Commercial Bank and its Effects, Classification of Banking Institutions, Reserve Bank of India – Functions, Control of Credit by RBI, Power of RBI.

25 10


III

Management of Deposits and Advances, Deposit Mobilization, Classification and Nature of Deposit Accounts, Advances, Lending Practice, Types of Advances, Investment Management, Nature of bank Investment, Liquidity and Profitability. Cheques, Bills and their Endorsement, Government Securities, Procedure of E- Banking.

20

10


IV

Banking Regulation Act 1949 – Important provisions: Restrictions on Advances, Privatisation of Banks, Narasimhan Committee Report, Banking Sector Reforms in India.

15 10


V

Management of Finance, Bank Accounts Records, Reports, Statement of Advances, Appraisal of Loan, Application, Development Banking in India – IFCI, IDBI ICICI, Export Credit, Guarantee Corporation of India.

15 10



Name of the Book

Author/Authors Name Publisher Edition

Banking Law and Practice

Dr O P Gupta and Mrs Santosh Gupta

Sahitya Bhawan 2019

Banking

Theory,Law And

Practice

K. Natarajan E. Gordon Himalaya

Publishing House 25th Revised Edition

Banking Law and Practice

Kandasami K.P./ Natarajan S. & Parameswaran

S.Chand 4th Edition

Banking and

finance: theory, law and practice

Clifford Gomez PHI Learning Pvt

Ltd 2011

Banking Theory and Practice

K.C. Shekhar &Lekshmy Shekhar

Vikas Publishing House Ltd

21st Edition








Name of the Group: Applied Economics-II

Name of the Course: Indirect Taxes



Course Objectives:

1. To prepare the students for future challenges under the head of GST.

2. To prepare the students for choosing a career as a GST practitioners as they are being

made aware of all the practical scenarios along with GST billing and invoice format.

3. To create an understanding amongst the students of GST being applicable in India, reason

behind its introduction and also its applicability over the businesses running in India.

4. To make students aware regarding the provisions of Customs law, its applicability and the

situations which take place at the airport while the goods or passenger/s come from the other

country.

Course Outcomes:

1. The students can become GST practitioners and earn their living by having a good line of

business and clientele.

2. The students can apply the provisions of GST and tackle with the situation/s for their own

business/s.

3. The students will have a better understanding of the Indirect tax regime of India being the

literate citizens of India.

4. The students can take up a career as a Customs officer working at the airport as well

as in the office of Central Board of Indirect Taxes and Customs.

Programme Course

Outcome


GST

CO1 * * CO2 * * * CO3 * CO4 * * CO5 * *

SYLLABUS


I

Central Excise Duty: Concepts , Important definitions:

Goods, Excisable goods, Manufacturer. Classification of

Goods and Principles of Classification, Valuation under

central excise act, Ad Valorem Duty, Valuation rules and

Calculation excise duty.

CGST/SGST: Important terms and definitions under central goods and service tax act 2017and state goods and services basic elements of GST, Meaning and scope of supply, Levy and collection of tax

26 10


II

Custom Duty: Introduction and Nature, Types of Custom Duty, Prohibition of Import and Export, Valuation Rules, Computation of Assessable Value and calculation of custom duty.

14 10


III

Central Sales Tax- Introduction and important definitions,

tax liability under central sales tax Act, 1956. Provisions

relating to inter state sales. Determination of Gross Sales,

Taxable Turnover and registration of Dealers.

CGST/SGST: Time and value of supply of goods and services input tax credit, Transitional provisions, Computation of GST Liability, Registration under CGST/SGSCT act and necessary documentation, Filing of returns, Assessment Payment of tax, Payment of tax on reverse charge basis refund under the act.

20 10


IV

M.P. VAT - Introduction, Definition, Tax free Goods,

Registration and Licensing of Dea1ers, Assessment

Procedure, Computation of Taxable Turnover and VAT.

CGST/SGST: Maintenance of accounts and records, Composition scheme, Job work and its procedure,

20 10

Various exemptions under GST, Demand and recovery under GST, Miscellaneous provisions under GST


V

M.P. VAT- Tax Payment and Recovery of Tax, Input Tax

Rebate. Authorities: Powers and Duties, Appeal and

Revision, Difficulties in implementation of VAT.

Service Tax: Introduction, Objectives, Main Provisions.

Assessment Procedure and Computation of Service Tax.

IGST: scope of IGST Important terms and definitions under integrated goods and service tax act 2017, Levy and collection Of IGST, Principles for determining the place of supply of goods and services zero related supply

20 10





GST Acts with Rules/Forms & Notifications

Taxmann 8th edition , 2020

Goods and Service Tax and Custom Duty

Dr. H.C. Mehrotra & Prof. V. P. Agarwal

Sahitya Bhawan Publications, Agra

June 2020

Indirect Taxes Law and Practice

V.S. Datey Taxmann 44th edition, January 2020

Ca Final Gst Compact Book Indirect Taxation,

Ca Raj Kumar PHL 4th Edition , May 2020

Students Referencer On Indirect Taxes For C.a.

Final

Ca G. Sekar Wolters Kulwer May 2020

B.Com(Honours) III Year.pdf - SYLLABUS

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