BCom Professional Sem 1 & 2 Syllabus As Per Govt NEP GR
BCom Professional Sem 1 & 2 Syllabus As Per Govt NEP GR
BCom Professional Sem 1 & 2 Syllabus As Per Govt NEP GR
> Financ.ial > Principles of Economics > Business usiness > Modern > Softskills for
Accounting (Mlcro) Stallsllcs and ommunicatlon-I Business Indian People-I
> Corporate > Business statLstics and In Engl,sh Organlzation
Mathematics -I
Accounlmg Mathematics -I Hlndl
J> Fundamentals ofBank.& OR
> PrincLplcsof
ln8InsurancerAccouiitingforEveryone
Economlcs (Micro) GUJarat,
> AnyonelistedunderlKSinB.ComProgramme
08 04 04 02 02 02 00 22
VEER NARMAD SOUTH GUJARAT UNIVERSITY SURAT
Faculty of Commerce
B.COM. Professional Semester -11
NcrF CreditLevel4;5FirstYearuGce+tificate
Major rmor MultiThter SEC/ I VAC RP/ To.tal Credit
ABC
(Core) allectives) Disciplinary Internship OJT Pel. Semester
• (Anyone) (AIly One) -
(Any One) (Aliy One, Other thanMinor) (Any One, 0(TLer thanMinol.t.
> Cost > Principles of Economics > Business Business > Softskills
Accounting ommunication-II > Businessand for Indian
(Macro) Statistics and
> Financial > Business statistics and In English People-I
Teclmology
Scrvices Mathematics-II
Mathematics-[I TlindiGujarati > ComputerizedAccoulitingSystem(TallyPrime)
> P,inciplcsofEconomics(Macro) ORAnyonelisted underVACinB.ComProgramme
08 04 04 02 02 02 00 22
16 08 08 04 04 04 00 44
Exit -I Award of UG certificate in Major'course with 44 credits witli additional 4 credits of suminer lnternship in Core specific NSQF defined co``rse OR continue with Major and
Minor course for nest NcrF credit level.
VEER.NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Academic Year 2023-24 onwards)
Objective:
11 Consignment Accounts
Introduction to Consignment, Difference between Sale and 30%
Consignment. Terms used in consignment like Pro forma Invoice.
Normal & Abnomal Loss, Valuation of closing Stock, General &
Del-Credere Commission etc. Procedure for Consignment
Transactions. Accounting treatment Le Journal entries as well as
Ledger accounts in the books of consigner and consignee
IV Joinfventurt` 30%
Inti.oduction, meaning, features of Joint Venture. Difference
between Partnership and Joint Venture. Methods of keeping
accounts
(I ) When a separate set of books is kept for a Joint Ventul.e and
(2) when no separate set of books is kept for the Joint Venture
Basic Text & Reference Books:
> Gupta R. L. and Radhaswamy M.: Financial Accounting: Sultan Chand and Sons,New Delhi
> Mongo J. R. Ahuja Crisli and Sehgal Ashok: Financial Accounting: Mayur Paper Back,
Noida, New Delhi
> Shukla M. C., Grewal T. S. and Gupta S. C.: Advanced Accounts; S. Chand & Co. Katah
Mahal, Allahabad
> Agarwala A. N. Agarvala K. N. Higher Science of Accountancy, Kitab Mahal-Allahabad
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Acad`emic Year 2023-24 onwards)
11 Liquidation of Company
. Accounts relating to liquidation ot` Company 25%
(Liquidator's Statement of receipt and payment).
> Gupta R.L„ Radhaswamy M: Company Accounts; Sultan Chand and Sons. New-Delhi.
> Maheshwari S.N.: Corpc)rate Accounting: Vikas Publishing House, New Delhi.
> Monga J.R., Ahuja, Girish and Sehgal Ashok: Financial Accounting:
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Academic Year 2023-24 onwards)
er Code: Anc Total Credit
Title of the Pa er: Fundamentals of Bankin & Insurance
Objective: To understand the Basic concept of Banking & Insurance om India context
Objective: To enable the students to understand the basics of accounting, need for accounting in
business ~ to create awareness in the students about the financial reporting Standards.
I Introduction to Accounting:
Meaning -Need for accouiiting -Internal and External users of accounting
Accounting Concepts and Conventions -Indian Accounting Standards (lND AS) 25%
International Financial Reporting Standards (lFRS) Distinction between lND AS
and lFRS.
> Accounting Principles; Anthony, R.N. and Reece, J.S.: Richard lrv;in lnc.
> Financial Accounting; Gupta, R.L and Radhaswamy, M: Sultan Chand and Sons, New Delhi.
> Accountancy; B.S.Raman, United Publishers, Mangalore.
> Advanced Accounts; Shukla. M.C., Grewal T.S., and Gupta, S.C.: S. Chand & Co. New Delhi.
> Compendium of Statement and Standards of Accounting: The Institute of Chartered Accountants of
India, New Delhi.
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Academic Year 2023-24 onwards)
11 Learning to Prioritize:
The importance of managing time and money wisely 25%
How to regulate the way you spend time!
Developing the attitude to work hard
How to counter procrastination!
Enjoying your work
Planning work
Organizing your work
Preparing a blueprint of your priorities
11 Contract Costing
Meaning and Features of Contract Costing, Application of Contract 25%
Costing, Types of Contracts-Cost plus Contract-Fixed price Contract-
Merits and Demerits, Escalation Clause
Income related Items-Contract price, Work Certified, Work Uncertified,
Progress paymeiit, Retention Money
Expenditure Items-Materials, Labour, Direct Expenses, Indirect
Expenses, Depreciation, Sub Contract Cost etc.
Treatment of profit on incomplete contracts
Problems on preparation of contract accounts and contractee's account
> Arora M. N. : Cost Accounting -Principles and Practice; Vikas, New Delhi
> Jain S. P. and Narang K.L. : Cost Accounting : Kalyani, New Delhi.
> Horngren. Charles, Foster and Datar: Cost Accounting -A Managerial Emphasis;
> Tulsian P. C.: Practical Costing ; Vikas, New Delhi.
> Maheshwari S.N.: Advanced problems and Solution in Cost Accounting; S.Chand. New Delhi.
> Rathanam, Cost Accountancy; Himalaya publishing House, Delhi.
> Jawaharlal: Cost Accountancy ; Tata MCGraw Hill, New Delhi.
> Dr. N. K. Agrawal : Cost Accounting Text & Problem; Suchitraprakashan.
> Gowda J. M. : Advanced Cost Accounting ; Himalaya Publishing House, NewDelhi.
.> Nigam &Sharma : Advance CostAccounting ; Himalaya Publishing House, NewDelhi.
> Khanna &Pandey : Practical Costir`g ; S. Chand & Co., Delhi.
> Prin.T.J.Rana: Advanced Accounting & Auditing-1, S. S. Shah prakashan,Ahmedabad
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Academic Year 2023-24 onwards)
I Financial Services
Meaning, Characteristics, Objectives, Scope of financial services,
Factors related the growth of financial services sector prior to the 25%
economic liberalization,
Causes for financial innovations,
Innovative F inancial Instruments ,
Problems/Challenges facing the financial services sector,
Present scenario
Objective: To Identify different emerging technologies and to Identify necessary inputs for application
of emerging technologies (AI, [OT and AR).
i::[j:yat(i¥n?)ifdricchat[t.eacsT;rsi;°nfc?,Re:tyes£:::npt?licationofARsystems
I
Objective: To develop skill of basic computerized accounting among the commerce students.
> Leaning Tally ERP 9 with GST, Kindle Edition, Sajee Kurian
> TALLY ERI' 9 TRAINING GUIDE -4TH REVISED & UPDATED EDITION, PEP Publications,
Ashok K Nandhoni
> Tally Erp 9 Advance With Gst Gujarati Medium Book, Shah And Company Gujarat
> Tally ERE 9 with GST in Gujarati, Computer World
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Faculty of Commerce -8. Com. Professional Course
(Syllabus Effective from Academic Year 2023-24 onwards)
11 Business Correspondence
Structure, format, layout of a business letter 250/o
(Regular parts / Occasional parts; essentials Parts; Other)
Qualities of an effective Business Letter
(Correctness, Conciseness, Clarity, Courtesy, Coordination,
Appropriateness, `You' attitude, etc.)
Submit at list five Business CoITespondence to your teacher
Objective:
11 Banking Correspondence:
Letters concerning opening of accounts, 25O/o
Stopping payment of acequia; dishonoring of cheques; overdrawn
accounts, loans and overdraft facilities)