B.Com.

: CBCS Scheme

B. Com. : Three-Year (6-Semester) CBCS

Programme
Basic  Structure:  Distribution  of  Courses  
Ability-Enhancement
1 Compulsory Course (AECC) 2 Papers of 2 Credit Hrs. each (Total Credit Hrs. 2X2) 4

Skill-Enhancement Elective
2 Course (SEC) 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4) 16

12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6)

3 Core Course 72
(5 Lectures and 1 Tutorial)
Discipline Specific Elective 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6)
4 24
(DSE) (5 Lectures and 1 Tutorial)
2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6)
5 Generic Elective (GE) 12
(5 Lectures and 1 Tutorial)
Total Credit Hrs 128

   Notes:      
     
1   Ideal  Lecture  Class  size:  50  to  60  students  
 
2   Ideal  Tutorial  group  Size  :  12  to  15  students  
 
3   Ideal  Laboratory  Practical  Batch  Size:  20  Students  
 
               
 B.Com.: CBCS Scheme

B. Com. : Three-Year (6-Semester) CBCS

Programme
Programme Structure
Course Course Title Course Type
No.
Semester I
BC 1.1 Environmental Studies Ability-Enhancement
Compulsory Course (AECC)-1
BC 1.2 Financial Accounting Core Course C-1
BC 1.3 Business Organisation and Management Core Course C-2
BC 1.4 English Language Language-1

Semester II
BC 2.1 Language: English/Hindi/Modern Indian Language Ability-Enhancement
Compulsory Course (AECC)-2
BC 2.2 Business Law Core Course C-3
BC 2.3 Business Mathematics and Statistics Core Course C-4
BC 2.4 Hindi/ Modern Indian Language Language-2

Semester III
BC 3.1 Company Law Core Course C-5
BC 3.2 Income Tax Law and Practice Core Course C-6
BC 3.3 Hindi/ Modern Indian Language Language-3
BC 3.4 Computer Applications in Business Skill-Enhancement Elective
Course (SEC)-1

Semester IV
BC 4.1 Business Communication (English/Hindi) Language-4
BC 4.2 Corporate Accounting Core Course C-7
BC 4.3 Cost Accounting Core Course C-8
BC 4.4 E-Commerce Skill-Enhancement Elective
Course (SEC)-2
 B.Com.: CBCS Scheme

Semester V
BC 5.1 Any one the following Discipline Specific Elective
a. Human Resource Management (DSE)-1
b. Principles of Marketing
c. Auditing and Corporate Governance
BC 5.2 Any one of the following Discipline-Specific Elective
a. Fundamentals of Financial Management (DSE)-2
b. Indirect Tax Law
BC 5.3 Entrepreneurship Skill-Enhancement Elective
Course (SEC)-3
BC 5.4 Principles of Micro Economics Generic Elective (GE)-1
Semester VI
BC 6.1 Any one of the following Discipline-Specific Elective
(DSE)-3
a. Corporate Tax Planning
b. Banking and Insurance
c. Management Accounting
d. Computerised Accounting System
BC 6.2 Any one of the following Discipline-Specific Elective
(DSE)-4
a. International Business
b. Office Management and Secretarial Practice
c. Fundamentals of Investment
d. Consumer Protection
BC 6.3 Personal Selling and Salesmanship Skill-Enhancement Elective
Course (SEC)-4
BC6.4 Indian Economy Generic Elective (GE)-2
Note:

1. For Practical Lab based papers:  

a. Core Course papers BC 1.2 (Financial Accounting) and BC 3.2 (Income-tax Law
and Practice), there shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two
Practical Periods per week per batch) for Practical Lab + one credit Hr for
Tutorials (per group)
b. Discipline Specific Elective paper 6.1(d) (Computerised Accounting System),
there shall be 4 Credit Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per
week per batch) for Practical Lab
c. Skill Enhancement Elective Course SEC-2 paper BC 4.4 (E-Commerce), there
shall be 3 Credit Hrs. for Lectures + One Credit hrs. (2 Practical Periods per week
per batch) for Practical Lab
d. Skill Enhancement Elective Course SEC-2 paper BC 3.4 (Computer Applications
in Business), there shall be 2 Credit Hrs. for Lectures + Two Credit hrs. (4
Practical Periods per week per batch) for Practical Lab
2. For other core and elective papers, there shall be Five lectures and One Tutorial (per
batch)
B.Com.: CBCS Scheme

B.Com.: Semester I
Ability-Enhancement Compulsory Course (AECC)-1

BC 1.1: Environmental Studies

Common Syllabus to be provided by the respective Department

 B.Com.: CBCS Scheme

B.Com.: Semester I
Paper BC 1.2: FINANCIAL ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.
CONTENTS
Unit 1: (a) Theoretical Framework 3 Lectures
i. Accounting as an information system, the users of financial 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
accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity,
money measurement, going concern, cost, realization, accruals, periodicity, consistency,
prudence (conservatism), materiality and full disclosures.
iii. 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 and procedures.
(b) Accounting Process 2 Lectures
From recording of a business transaction to preparation of trial balance including adjustments

(c) Computerised Accounting Systems 26 Practical Lab

Computerised Accounting Systems: Computerized Accounts by using any popular accounting
software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow
Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company
Unit 2: (a) Business Income 8 Lectures

i. Measurement of business income-Net income: the accounting period, the continuity doctrine
and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line method and
diminishing balance method; Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems:
periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of
Indian Accounting Standard (IND-AS): 2
(b) Final Accounts 7 Lectures
Capital and revenue expenditures and receipts: general introduction only. Preparation of
financial statements of non-corporate business entities
 B.Com.: CBCS Scheme

Unit 3: Accounting for Hire-Purchase and Installment Systems, Consignment, and Joint Venture

i) Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in the books
of Hire Vendors and Hire purchaser for large value items including Default and repossession.
ii) Consignment: Features, Accounting treatment in the books of the consignor and
consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co-
venturer of (a) all transactions (b) only his own transactions. (Memorandum joint venture
account).
15 Lectures

Unit 4: Accounting for Inland Branches 9 Lectures

Concept of dependent branches; accounting aspects; debtors system, stock and debtors system,
branch final accounts system and whole sale basis system. Independent branches: concept-
accounting treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.
Unit 5: Accounting for Dissolution of Partnership Firm

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a

limited company and piecemeal distribution 8 Lectures
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
3. Examination Scheme for Computerised Accounts – Practical for 20 marks. The practical
examination will be for 1 hour.
4. Theory Exam shall carry 80 marks

Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw-
Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, New Delhi
Note: Latest edition of the text books should be used.
 B.Com.: CBCS Scheme

B.Com.: Semester I I
Paper BC 1.3: BUSINESS ORGANISATION AND MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The course aims to provide basic knowledge to the students about the organisation and
management of a business enterprise.

Contents
Unit 1: Foundation of Indian Business Lectures: 13
Manufacturing and service sectors; Small and medium enterprises; Problems and government policy.
India’s experience of liberalisation and globalisation. Technological innovations and skill development.
‘Make in India’ Movement. Social responsibility and ethics
Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.

Unit 2:Business Enterprises Lectures: 13

Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint
Stock Company, Cooperative society; Limited Liability Partnership; Choice of Form of Organisation.
Government - Business Interface; Rationale and Forms of Public Enterprises. International Business.
Multinational Corporations.

Unit 3:Management and Organisation Lectures: 13

The Process of Management: Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network;
Delegation and Decentalisation of Authority; Groups and Teams.

Unit 4:Leadership, Motivation and Control Lectures: 13

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory.
Communication: Process and Barriers; Control: Concept and Process.

Unit V: Functional Areas of Management Lectures: 13

Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing Policies and
Practices
Financial Management: Concept and Objectives; Sources of Funds – Equity Shares, Debentures,
Venture Capital and Lease Finance. Securities Market, Role of SEBI.
Human Resource Management: Concept and Functions; Basic Dynamics of Employer - Employee
Relations.

Suggested Readings:

1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi
2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,
3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi
4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
5. Basu, C. R., Business Organization and Management, McGraw Hill Education.
6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.
7. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden Press,
New York.
 B.Com.: CBCS Scheme

9. Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata McGraw
Hill, New Delhi.
10. Griffin, Management Principles and Application, Cengage Learning

(Note: Latest Editions of the above books may be used.)

B.Com.: CBCS Scheme

B.Com.: Semester I
Language-1
Paper BC 1.4: English
Common Syllabus to be provided by the respective Department

9
B.Com.: CBCS Scheme

B.Com.: Semester II
Ability-Enhancement Compulsory Course (AECC)-2

BC 2.1: Language: English/Hindi/Modern Indian Language

Common Syllabus to be provided by the respective Department

10