Cooch Behar Panchanan Barma University

Syllabus of UG (B.Com. Hons. & Prog. Courses) CBCS Odd Semester (1st, 3rd & 5th
Semester) for the Academic Session 2020-21 Only Under Pandemic Situation Arisen Due
to Spread of COVID-19

B.Com. Programme Syllabus

Year I: Semester I
Paper Code Subjects Marks Credit Hours
AECC 1.1 MIL/English 50 2
DSC 1.1 Financial Accounting 50 6
DSC 1.2 Management Principles and Applications 50 6
LCC – 1 MIL/English 50 6
Total 200 20

Year 2: SemesterIII
Paper Code Subjects Marks Credit Hours
DSC 3.1 Income Tax Laws and Practice 50 6
DSC 3.2 Corporate Laws 50 6
LCC 3 MIL/ English 50 6
SEC1 Computer Applications in Business 50 2
Total 200 20

Year 3: Semester V

Paper Code Subjects Marks Credit Hours

DSE 1 Fundamentals of Financial Management 50 6

DSE 2 Principles of Marketing 50 6

SEC 3 E-Commerce 50 2
GE 1 Business Economics 50 6
Total 200 20
 B.Com. (Programme)
Semester- I
AECC 1.1
MIL/ ENGLISH
FullMarks:50 Credit:2

[As per existing University Syllabus]

DSC 1.1
FINANCIAL ACCOUNTING
FullMarks:50 Credit:6
Objective: To help students to acquire conceptual knowledge of the financial accounting and to
enhance their skills for recording various kinds of business transactions.

Unit Topic Details

1 Theoretical 1. Accounting as an information system, the users of financial
Framework accounting information and their needs. Qualitative
characteristics of accounting, information. Functions, advantages
and limitations of accounting. Branches of accounting. Bases of
accounting; cash basis and accrualbasis.
2. The nature of financial accounting principles– Basic concepts and
conventions: entity, money measurement, going concern, cost,
realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and fulldisclosures.
3. Financial accounting standards: Concept, benefits, procedure for
issuing accounting standards in India. Salient features of First-
Time Adoption of Indian Accounting Standard (Ind-AS)
101.International Financial Reporting Standards (IFRS): - Need
andprocedures.

2 a)Consignment a) Consignment: Basic features; difference with sales, Recording in the

Accounting books of Consignor – at cost & at invoice price, Valuation of unsold
b)Accounting stock; Ordinary Commission, Treatment and valuation of abnormal &
for Joint normal loss. Special commission; Del credere commission (with and
Venture without bad debt) - Use of Consignment Debtors A/C, Recording in the
books ofConsignee
b) Accounting procedures: Joint Bank Account, Records Maintained by
Co-venturer of (i) all transactions (ii) only his own transactions.
(Memorandum joint venture account)
Notes:
1. The relevant Indian Accounting Standards in line with the IFRSfor
all the above topics should be covered.
2. Any revision of relevant Indian Accounting Standard would become
applicableimmediately.
Suggested Readings:
 Mukherjee and Hanif, Corporate Accounting, McGraw HillEducation.
 Charles T. Horngren and Donna Philbrick, Introduction to FinancialAccounting,
Pearson.
 Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, NewDelhi.
 M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand &Co.
 Mukherjee and Mukherjee, Financial Accounting I,Oxford
 Rajasekaran, Financial Accounting, Pearson
 Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-HillEducation,
 S.N.Maheshwari, and.S.K.Maheshwari. Financial Accounting. Vikas Publishing House
Tulsian, P.C. Financial Accounting, PearsonEducation.

DSC 1.2
MANAGEMENT PRINCIPLES AND APPLICATIONS
FullMarks:50 Credit:6
Objective: To provide the student with an understanding of basic management concepts,
principles, functions and practices.

Unit Topic Details

1 Introduction a. Concept of Management: Need for Study, ManagerialFunctions.
b. Evolution of the Management Thought, Classical Approach –
Taylor, Fayol, Neo-Classical
2 Planning Planning Concepts, steps and types

3 Organising Concept and process of organising, Span of

management, Different types of authority
(line, staff and functional), Decentralisation,
Delegation of authority
4 Staffing and a. Staffing: Concept,Process
Motivation b. Motivation: Concept, Importance, Motivation theories -Maslow’s
Need-Hierarchy Theory; Hertzberg’s Two-factorTheory.

5 Control Control - Concept, Process, Limitations, Principles of Effective

Control.
Suggested Readings:
 B.P. Singh and A.K.Singh, Essentials of Management, ExcelBooks
 George Terry, Principles of Management, Richard D.Irwin
 Griffin, Management Principles and Application, Cengage Learning
 Harold Koontz and Heinz Weihrich, Essentials of Management: An
International and Leadership Perspective, McGraw HillEducation.
 Newman, Summer, and Gilbert, Management,PHI
 Robert Kreitner, Management Theory and Application, Cengage Learning
 Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of
Management: Essential Concepts and Applications, PearsonEducation.
 TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt.Ltd.)
 LCC 1
MIL/ENGLISH
FullMarks:50 Credit:6

[As per existing University syllabus]

 B.Com. (Programme)
Semester-III

DSC 3.1
INCOME TAX LAWS AND PRACTICE
FullMarks:50 Credit:6
Objective: To acquaint the students about the laws of income tax and how it is practice in India

Unit Topic Details

1 Introduction Basic concepts: Income, agricultural income, person, assessee,
assessment year, previous year, gross total income, total income,
Permanent Account Number, Tax Planning, Tax Management, Tax
Evasion and Tax Avoidance; Residential status;(All assesses), Scope of
total income onthe basis of residential status for Individual Assesses.
Exempted income.
2 Computation Income from Salaries; Income from house property.
of Income
under different
heads-I
3 Computation Profits and gains of business or profession and Capital gains - Basic
of Income Concepts only.
underdifferent Income from other sources.
heads-II
4 Computation Deductions from gross total income(80C, 80CCC, 80CCD, 80D,
of Total 80DD, 80DDB, 80E, 80G, 80TTA); Rebates and reliefs and
Income and Computation of total income of and tax liability of individual assessees.
Tax Liability

Suggested readings:
 Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., NewDelhi.
 Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat LawHouse,
Delhi.
Journals
 Income Tax Reports. Company Law Institute of India Pvt. Ltd.,Chennai.
 Taxman. Taxman Allied Services Pvt. Ltd., NewDelhi.
 Current Tax Reporter. Current Tax Reporter,Jodhpur.
Software
 Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation ofTax,

 Taxmann Publication Pvt. Ltd, New Delhi. Latestversion

 ‘Excel Utility’ available atincometaxindiaefiling.gov.in
 DSC 3.2
CORPORATE LAWS
FullMarks:50 Credit:6
Objective: To impart basic knowledge of the provisions of the Companies Act 2013 and the
Depositories Act, 1996 along with the regulations. Case studies involving issues in corporate
laws are required to be discussed to make the students aware of the contemporary corporate
businessenvironment.

Unit Topic Details

1 Introduction Administration of Company Law [including National Company Law
Tribunal (NCLT)]; Characteristics of a company; lifting of corporate
veil; types of companies including one-person company, small
company, and dormant company; association not for profit; illegal
association; formation of company, on-line filing of documents,
promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

2 Documents Memorandum of association, Articles of association, Doctrine of

constructive notice and indoor management, prospector-shelf and red
herring prospectus, misstatement in prospectus, GDR; book-building;
issue, allotment and forfeiture of share, transmission of shares, buyback
and provisions regarding buyback; issue of bonus shares.
3 Management Classification of directors, women directors, independent director,
small shareholder’s director; disqualifications, director identity number
(DIN); appointment; Legal positions, powers and duties; removal of
directors; Key managerial personnel, managing director, manager;
Meetings: Meetings of shareholders and board of directors; Types of
meetings, Convening and conduct of meetings, Requisites of a valid
meeting, Basic Concept of postal ballot & meeting through video
conferencing, e-voting.
4 Winding Up, Winding Up; Insider Trading; Whistle-blowing: Concept only
Insider
Trading,
Whistle
Blowing

Suggested Readings:
 A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
 Anil Kumar, Corporate Laws, Indian Book House,Delhi
 Avtar Singh, Introduction to Company Law, Eastern BookCompany
 GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House,Delhi.
 Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat LawHouse,
 MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot(Publishers),.
 Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
 Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press,Delhi.
 Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt.Ltd.
 LCC 3
MIL/ENGLISH
FullMarks:50 Credit:6

[As per existing University syllabus]

SEC 1
COMPUTER APPLICATIONS IN BUSINESS
FullMarks:50 Credit:2
Objective: To provide computer skills and knowledge for commerce students and to enhance the
student understands of usefulness of information technology tools for business operations.

Unit Topic Details

1 Word Introduction to word Processing, Word processing concepts, Use of
Processing Templates, Working with word document: Editing text, Find and
replace text, Formatting, spell check, Autocorrect, Auto text; Bullets
and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting,
Header and footer, Tables: Inserting, filling and formatting a table;
Inserting Pictures and Video; Mail Merge: including linking with
Database
Printing documents Creating Business Documents using the above
facilities
2 Preparing Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting:
Presentations Tables, Images, texts, Symbols, Media; Design; Transition; Animation;
and Slideshow.
Creating Business Presentations using above facilities
3 Spreadsheet Spreadsheet concepts, Managing worksheets; Formatting, Entering
and its data, Editing, and Printing a worksheet; Handling operators in formula,
Business Project involving multiple spreadsheets, Organizing Charts and graphs
Applications Generally used Spreadsheet functions: Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and reference, Database,
and Text functions.

Suggested Readings:

 Goel, Computer Fundamentals, Pearson

 ITL-ESL, Introduction to Computer Science,Pearson
 Aksoy, Information Technology in Theory, Cengage
Notes: In addition to the above books, the suggested readings and guidelines shall be
notified by the university department at least once in three years based on the selected
software.
 B.Com. (Programme)
Semester- V
GROUP – A
DSE 1
FUNDAMENTALS OF FINANCIAL MANAGEMENT
FullMarks:50 Credit: 6
Objective: To familiarize the students with the principles and practices of financial management.

Unit Topic Details

1 Introduction Nature, scope and objective of Financial Management, Time value of
Money
2 Investment The Capital Budgeting Process, Cash flow Estimation, Payback Period
Decisions Method, Accounting Rate of Return, Net Present Value (NPV), Internal
Rate of Return (IRR) – Basic concepts

3 Financing Cost of Capital and Financing Decision: Sources of long-term financing

Decisions Estimation of components of cost of capital. Methods for Calculating cost
of equity capital excluding CAPM, Cost of Retained Earnings, Cost of
Debt and Cost of Preference Capital, Weighted Average cost of capital
(WACC)
4 Working Concepts of working capital
Capital
Decisions

Suggested Readings:

 James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
 Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt.Ltd.
 Kothari, R, Financial Management,Sage
 Majumdar, Ali and Nesha, Financial Management,ABS
 Bhabatosh Banerjee, Fundamentals of Financial Management, PHILearning
 Sana, Biswas, Sarkar and Das, Financial Management, McGraw Hill Education
 DSE 2
PRINCIPLES OFMARKETING
FullMarks:50 Credit: 6
Objective: To provide basic knowledge of concepts, principles, tools and techniques ofmarketing.

Unit Topic Details

1 Introduction Nature, scope and importance of marketing; Evolution of marketing;
Selling vs. Marketing; Marketing mix

2 Consumer Nature and Importance, Consumer buying decision process; Factors

Behaviour influencing consumer buying behaviour.

3 Product Concept and importance, Product classifications; Concept of product

mix; Branding, packaging and labeling; Product life-cycle

4 Pricing Significance. Factors affecting price of a product. Pricing policies and

strategies.
5 Promotion Nature and importance of promotion; Communication process; Types
of promotion: advertising, personal selling, public relations & sales
promotion

Suggested Readings:

• Kotler& Keller, Marketing Management, Pearson

• Ramaswamy and Namakumari, Marketing Management,McMillan
• Bhagwati, Pillai, Marketing Management, S.Chand
• Verma & Duggal, Marketing Management, Oxford
• Venugopal, P., Marketing Management,Sage
• Saxena, Marketing Management, McGraw Hill
 SEC 3
E-COMMERCE
FullMarks:50 Credit: 2
Objective: To enable the students to become competent to understand the mechanism for excelling
in ecommerce based employments and self-employment opportunities.
Unit Topic Details
1 Introduction Meaning, nature, concepts, advantages, disadvantages and reasons for
transacting online, types of E-Commerce, e-commerce business models
(introduction , key elements of a business model andcategorizing
major E-commerce business models), forces behind e-commerce.
2 Technology The dynamics of world wide web and internet( meaning, evolution and
Used In E- features)
Commerce
3 It Act 2000 IT Act 2000: Definitions, Digital signature,
And Cyber Offences and Cyber-crimes – Concepts only with examples
Crimes
4 E-Payment Models and methods of e–payments (Debit Card, Credit Card, Smart
System Cards, e-money), digital signatures (procedure, working and legal
position), payment gateways, online banking (meaning, concepts,
importance, electronic fund transfer, automated clearing house,
automated ledger posting), risks involved in e-payments.
5 On-Line Meaning, purpose, advantages and disadvantages of transacting online,
Business E-commerce applications in various industries like banking, insurance,
Transactions payment of utility bills, online marketing, e-tailing (popularity,
benefits, problems and features), online services (financial, travel and
career), auctions, online portal, online learning, publishing and
entertainment} Online shopping (amazon, snapdeal, alibaba,
flipkart, etc.)
Suggested Readings:
 Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
 David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill
Education
 Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4thEd.,
McGraw Hill Education
 PT Joseph, E-Commerce: An Indian Perspective, PHILearning
 KK Bajaj and Debjani Nag, E-commerce, McGraw HillEducation
 TN Chhabra, E-Commerce, Dhanpat Rai & Co.
 Sushila Madan, E-Commerce, Taxmann 8. TN Chhabra, Hem Chand Jain, and Aruna
Jain, An Introduction to HTML, Dhanpat Rai & Co.
 GE 1
BUSINESS ECONOMICS
FullMarks:50 Credit: 6
Objective: To acquaint the students regarding the structure of business economics and other
relevant areas in economics.

Unit Topic Details

1 Demand And Concept of demand, demand function, law of demand, derivation of
Consumer individual and market demand curves, shifting of the demand curve;
Behaviour elasticity of demand.
Consumer behaviour: Marshallian utility approach and Indifference
Curve approach.
2 Production Production function: Short-run and Long-run; Relation among Total
And Cost Product, Average Product and Marginal Product, Law of returns to a
variable factor, Law of Returns to Scale.
Cost: Accounting and Economic Costs; Social and Private Costs;
Short-run and Long-run Costs; Relation between Average and
Marginal Costs.
3 Basics Introduction: Concepts and variables of Macroeconomics
Concepts of
Macroeconomics
4 National Concepts and measurement of National Income (numerical examples
Income preferred); Circular flow of income – Real and Nominal GDP –
Accounting Implicit deflator.

Suggested Readings:

 Pindyke and Rubinfeld, Micro Economics,Pearson

 Gould & Ferguson, Micro EconomicTheory
 Banerjee & Majumdar, Business Economics and Business Environment,ABS
 Banerjee & Majumdar, Banijjik Arthaniti –o- Banijjik Paribesh (Bengali) W. H.Branson,
Macro Economic Theory andPolicy
 Joydeb Sarkhel, Macro Economic Theory
 Mazumdar & Chatterjee, Macroeconomics & Advanced Business Mathematics,ABS