GUJARAT UNIVERSITY

SEMESTER : 05 (COMMERCE)(2019-2020)
SYLLABUS FOR UG B. COM ALL SEMESTERS ECONOMICS
NEW SYLLABUS FOR THE SEMESTER – 03 (CORE)
COMMERCE
PAPER -105( CORE)
ECONOMICS (PROBLEMS OF INDIAN ECONOMY -01)
1. CONCEPT OF PLANNING - STRATEGY OF PLANNING IN INDIA – ACHIEVEMENTS AND
LIMITATIONS OF PLANNING – LESSONS OF PLANNING IN INDIA
2. ECONOMIC REFORMS IN INDIA – INDUSTRIAL AND AGRICULTURAL POLICIES IN
INDIA – TECHNOLOGICAL POLICY IN INDIA
3. CONSTITUTIONAL PROVISIONS OF FEDERAL FINANCE – ISSUES IN CENTRAL-STATE
FINANCE RELATIONS - LAST FINANCE COMMISSION’S REPORT
4. PROBLEM OF PRICE-RISE IN INDIA – CAUSES – EFFECTS – REMEDIES

6
 GUJARAT UNIVERSITY
SEMESTER : 06(COMMERCE) (2019-2020)
SYLLABUS FOR UG B. COM ALL SEMESTERS ECONOMICS
NEW SYLLABUS FOR THE SEMESTER – 06 (CORE)
ECONOMICS (PROBLEMS OF INDIAN ECONOMY (02)
PAPER -106 (CORE)

1. QUANTUM, COMPOSITION AND DIRECTION OF FOREIGN TRADE – TRADE POLICIES –

EXPORT PROMOTION POLICY – IMPORT SUBSTITUTION POLICY
2. WORKING OF COMMERCIAL BANKS, THEIR PROBLEMS AND PRIVATE BANKS
3. OBJECTIVES AND INSTRUMENTS OF MONETARY POLICY OF RESERVE BANK OF INDIA
AND IT’S EVALUATION
4. CHARACTERISTICS OF INDIAN TAX STRUCTURE – LIMITATIONS AND TAX REFORMS –
PROBLEM OF BLACK MONEY AND DEMONATISATION

7
 Gujarat University
B. Com. Programme

SEMESTER-I
COMMERCIAL COMMUNICATION-I

(With Effect from Academic Year 2017-2018)

UNIT- ONE
Understanding Communication

1. Communication: Introduction and Definitions

2. Objectives of Communication: (a) Information (b) Knowledge (c) Advice
(d) Counselling (e) Motivation (f) Request (g) Complaint (h) Warning
3. Process of Communication
4. Feedback: Meaning and Types of Feedback
5. Communication through Listening: Difference between Listening &
Hearing and Importance of Listening
6. Types of Listening: (a) Casual Listening (b) Passive Listening (c)
Selective Listening (d) Active Listening (e) Intensive Listening

UNIT - TWO
E- Communication

1. E-communication: Meaning and Importance

2. E-communication: Various Forms
3. E-communication: Advantages and Limitations
4. E- commerce
5. E- banking
6. E- meetings: Advantages and Limitations
7. E- governance

Page 1 of 20
 UNIT- THREE
Communication for Employment

1. Guidelines for drafting an effective Job Application

2. Techniques for writing an effective Resume/CV
3. Drafting Job Application
4. Drafting Resume/CV
5. Tips for facing Interview

UNIT- FOUR
(A) Precis Writing

(B) Vocabulary
Frequently Confused Pairs of Words (*List is attached)

*List of Frequently Confused Pairs of Words

1. Aboard/Abroad 26. Fare/Fair

2. Accept/Except 27. Foreword/Forward
3. Access/Excess 28. Heal/Heel
4. Addition/Edition 29. Hoard/Horde
5. Advice/ Advise 30. Industrial/Industrious
6. Affect/Effect 31. Judicial/Judicious
7. Allusion / Illusion 32. Lessen/Lesson
8. Appraise/Apprise 33. Marry/Merry
9. Bail/Bale 34. Minor/Miner
10. Beside/Besides 35. Minute/Minutes
11. Boast/Boost 36. Official/ Officious
12. Carton/Cartoon 37. Pail/Pale
13. Caste /Cast 38. Piece /Peace
14. Check/Cheque 39. Principal/Principle
15. Cite/Site 40. Role/Roll
16. Coast/Cost 41. Sever/Severe
17. Complement/Compliment 42. Slay /Sleigh
18. Defer/Differ 43. Sole/Soul
19. Descent/Dissent 44. Stationary/Stationery
20. Die /Dye 45. Suit/Suite
21. Draft/Draught 46. Tail/Tale
22. Dual/Duel 47. Teem/Team
23. Elicit/Illicit 48. Vacation/Vocation
24. Eligible/Illegible 49. Way/Weigh
25. Facilitate/Felicitate 50. Weather/Whether

Page 2 of 20
 Gujarat University
B. Com. Programme

Structure of Question Paper

SEMESTER-I

COMMERCIAL COMMUNICATION-I

(With Effect from Academic Year 2017-2018)

Q-1. Essay Type Question (From Unit-1) 14

(OR)
Essay Type Question (From Unit-1)

Q-2. Short notes on any TWO: (Out of Four) (From Unit – 2) 14

Q-3. Essay Type Question (From Unit-3) 14

(OR)
Essay Type Question (From Unit-3)

Q-4 (A) Precis Writing (From Unit-4-A) 8

(B) Re-write the sentences using correct options: 6

(Six Blanks from Vocabulary of Unit-4-B)

Q- 5. Do as directed: (From Unit-1 to 4) 14

(A) Choose the correct option: (Four MCQs)
(B) State whether the following statements are TRUE or FALSE:
(Five sentences)
(C) Match the following: (Five items)

Page 3 of 20
 Gujarat University
B. Com. Programme

SEMESTER-II

COMMERCIAL COMMUNICATION-II

(With Effect from Academic Year 2017-2018)

UNIT- ONE
Forms of Communication

1. Forms of Communication: Verbal and Non-verbal

2. Difference between Oral and Written Communication
3. Oral Communication: Advantages and Disadvantages (Limitations)
4. Written Communication: Advantages and Disadvantages (Limitations)
5. Non-verbal Communication: Advantages and Disadvantages (Limitations)

UNIT- TWO
Basics of Business Letter Writing

1. Physical Appearance of a Business Letter

2. Structure (Layout) of a Business Letter: Regular and Occasional parts
3. Seven Cs of Business Letter Writing

UNIT- THREE
Business Letters

1. Inquiry for goods

2. Reply to an inquiry
3. Placing an order
4. Execution of an order
5. Asking for an extension of time limit to execute the order
6. Offering substitute goods
7. Cancellation of an order (Reason: Delay in execution of order)

Page 4 of 20
 UNIT- FOUR
(A) E-mail Writing

* Understanding the Basics of an E-mail (No Theory based questions will be

asked. Only Objective Type questions and MCQs can be asked in Q-5.)

* Writing Complaints and their Adjustments on the following situations

through E-mail:
1. Late delivery of goods
2. Damaged goods
3. Shortage in quantity of goods
4. Rude behaviour of a salesperson

(B) Vocabulary

Words Commonly Used in Business Communication: (*List is attached)

*List of Words Commonly Used in Business Communication

1. Agenda 26. Gross

2. At par 27. Lease
3. Backlog 28. Liabilities
4. Bankruptcy 29. Lockout
5. Beneficiary 30. Margin
6. Bill of Lading 31. Minimum Wage
7. Black Market 32. Monopoly
8. Breach of Contract 33. Mortgage
9. Budget 34. Negotiable
10. Bullion 35. Patent
11. Capital 36. Petty cash
12. Collateral 37. Pledge
13. Commission 38. Power of Attorney
14. Consignee 39. Promissory Note
15. Creditor 40. Rebate
16. Dead stock 41. Recession
17. Default 42. Reimburse
18. Deficit 43. Revenue
19. Disbursement 44. Royalty
20. Dock Receipt 45. Subsidy
21. Entrepreneur 46. Surplus
22. Exchange rate 47. Syndicate
23. Fiscal 48. Trademark
24. Franchise 49. Volume of business
25. Freight 50. Waive

Page 5 of 20
 Gujarat University
B. Com. Programme

Structure of Question Paper

SEMESTER-II

COMMERCIAL COMMUNICATION-II

(With Effect from Academic Year 2017-2018)

Q-1. Essay Type Question (From Unit-1) 14

(OR)
Essay Type Question (From Unit-1)

Q-2. (A) Short note on any ONE: (out of Two) - (From Unit – 2) 7

(B) Do as directed: (From Unit-2) 7

(Objective type questions having one mark for each item)

Q-3. Drafting of Business Letter (From Unit- 3) 14

(OR)
Drafting of Business Letter (From Unit- 3)

Q-4. (A) E-mail Writing: Complaint [From Unit- 4 (A)] 8

(OR)
E-mail Writing: Adjustment [From Unit- 4 (A)]

(B) Match the following words: 6

[Six items from Vocabulary of Unit- 4 (B)]

Q- 5. Do as directed: (From Unit-1 to 4) 14

(A) Choose the correct option: (Four MCQs)
(B) State whether the following statements are TRUE or FALSE:
(Five sentences)
(C) Match the following: (Five items)

Page 6 of 20
 Gujarat University
B. Com. Programme
SEMESTER-III
COMMERCIAL COMMUNICATION-III
(With Effect from Academic Year 2018-2019)

UNIT- ONE
Text
Colours of Life – (Section One)
Published by: Macmillan

UNIT- TWO
Soft Skills for Effective Communication

1. Business ethics and etiquettes

2. Netiquettes
3. Leadership qualities
4. Presentation skills
5. Time management
6. Negotiation skills

UNIT- THREE
Bank Correspondence

1. Stop payment of a cheque

2. Error in pass-book / Bank Statement
3. Wrongful dishonour of a cheque
4. Complaint about rude behaviour of a bank employee
5. Requesting bank’s support for social welfare
6. Intimating the loss of a Debit Card / ATM Card / Credit Card
7. Transfer of a Bank Account

Page 7 of 20
 UNIT- FOUR

(A) Comprehension based on a commercial topic

(B) Vocabulary: One-word substitutes (*List is attached)

*List of One-word Substitutes

1. Amicable 26. Impossible

2. Anonymous 27. Inaudible
3. Autobiography 28. Incredible
4. Bakery 29. Inevitable
5. Biography 30. Invincible
6. Contagious 31. Irritable
7. Contemporary 32. Maiden
8. Dialysis 33. Manuscript
9. Ecology 34. Martyr
10. Edible 35. Meteorologist
11. Emigrant 36. Netiquette
12. Equanimous 37. Notorious
13. Eternal 38. Obsolete
14. Extempore 39. Octogenarian
15. Fable 40. Optimist
16. Fatalist 41. Ornithology
17. Flexible 42. Pessimist
18. Glutton 43. Pseudonym
19. Gullible 44. Smuggling
20. Honorarium 45. Teenager
21. Hydrography 46. Teetotaller
22. Illegal 47. Timid
23. Illegible 48. Unanimous
24. Illiterate 49. Vegetarian
25. Immigrant 50. Volunteer

Page 8 of 20
 Gujarat University
B. Com. Programme
Structure of Question Paper
SEMESTER-III

COMMERCIAL COMMUNICATION-III

(With Effect from Academic Year 2018-2019)

Q-1. (A) Answer any FOUR questions in brief: (out of six) (From Unit -1) 12

(B) State whether the following statements are TRUE or FALSE: 2

(Only TWO statements) (From Unit -1)

Q-2. (A) Write a short note on any ONE: (out of three) (From Unit -1) 8

(B) Choose the appropriate options: (only Six MCQs) (From Unit -1) 6

Q-3. Write short notes on any TWO of the following: (out of three) 14
(From Unit 2)

Q-4. Bank Letter (From Unit – 3) 14

(OR)
Bank Letter (From Unit – 3)

Q-5. (A) Comprehension (From Unit – 4- A) 8

(Four questions having Two Marks for each)

(B) Match the following: (Six items) 6

(From Vocabulary of Unit – 4-B)

Page 9 of 20
 Gujarat University
B. Com. Programme
SEMESTER-IV
COMMERCIAL COMMUNICATION-IV
(With Effect from Academic Year 2018-2019)

UNIT- ONE
Text
Colours of Life – (Section Two)
Published by: Macmillan

UNIT- TWO
Corporate Social Responsibility Letters
(Written by an Individual)

1. Letter to an MNC to set up a Children Park

2. Letter to a Private Company requesting for donation to set up a
Library for poor students
3. Letter to a Private University to sponsor the seminar for awareness of
RTI Act
4. Letter to a Corporate Bank requesting to arrange a program for the
awareness of Digital banking
5. Letter to a Corporate Hospital to organize a free medical check-up camp

UNIT- THREE
Agency Correspondence

1. Application for an agency

2. Offering terms and conditions of an agency
3. Negotiation for better terms and conditions at initial stage
4. Appointment of an agent
5. Reprimand for a decline in sales
6. Explanation for a decline in sales
7. Surrendering the agency
8. Termination of an agency

Page 10 of 20
 UNIT- FOUR
(A) Collection Letters

1. Notification: A polite intimation letter

2. Reminder letter
3. Strong Reminder letter
4. Letter warning for legal action
5. Letter thanking the customer for the Payment

(B)Vocabulary: Idioms and Phrasal Verbs (*List is attached)

*List of Idioms and Phrasal Verbs

1. a blessing in disguise 26. to abide by

2. a hue and cry 27. to break down
3. all in all 28. to break out
4. as busy as a bee 29. to bring up
5. at the eleventh hour 30. to call off
6. at the spur of the moment 31. to call on
7. beat about the bush 32. to care for
8. born with a silver spoon 33. to carry on
9. by hook or by crook 34. to carry over
10. by leaps and bounds 35. to cure of
11. child’s play 36. to drop in
12. fleet of foot 37. to get along with
13. hat trick 38. to give up
14. heaven knows 39. to keep one’s eyes on
15. Himalayan task 40. to lay down one’s life
16. ifs and buts 41. to look into
17. in a nutshell 42. to make up
18. keep it up 43. to meddle with
19. not be on speaking terms 44. to pass away
20. not one’s cup of tea 45. to put off
21. now and then 46. to put up with
22. on the top of the world 47. to set off
23. sailing in the same boat 48. to stand by
24. the devil’s advocate 49. to take away
25. the other side of the coin 50. to take over

Page 11 of 20
 Gujarat University
B. Com. Programme

Structure of Question Paper

SEMESTER-IV
COMMERCIAL COMMUNICATION - IV
(With Effect from Academic Year 2018-2019)

Q-1. (A) Answer any FOUR questions in brief: (out of six) (From Unit-1) 12

(B) State whether the following statements are TRUE or FALSE: 2

(Only TWO statements) (From Unit-1)

Q-2. (A) Write a short note on any ONE: (out of three) (From Unit-1) 8
(B) Choose the appropriate options: (only Six MCQs) (From Unit-1) 6

Q-3. Corporate Social Responsibility Letter (From Unit-2) 14

(OR)
Corporate Social Responsibility Letter (From Unit-2)

Q-4. Agent’s Letter to the Principal (From Unit-3) 14

(OR)
Principal’s Letter to an Agent (From Unit-3)

Q-5. (A) Collection Letter (Unit-4 – A) 8

(OR)
Collection Letter (Unit-4 –A)

(B) Match the following: (Six Items) 6

(Three Idioms and three Phrasal Verbs from of Unit - 4 – B)

Page 12 of 20
 Gujarat University
B. Com. Programme

SEMESTER - V

COMMERCIAL COMMUNICATION - V
(With Effect from Academic Year 2019-2020)

UNIT - ONE
Text
Petals of Life – (Section One)
Published by: Oxford University Press

UNIT – TWO
Press Reports
(A) Introduction to Mass Media
1. Introduction to Media: Print and Electronic
2. A brief review of the evolution of Indian Press
3. Press as a Fourth Estate: Its role and impact on society
4. Major News Agencies in India
5. Definition of News and News values
6. Structure of a Press Report
7. Features of a Press Report
N.B.: No Theory based questions will be asked from the above mentioned
points. They are only for understanding of the Topic. They should be
discussed in brief before the actual drafting of Press Reports.

(B) Drafting of Press Reports

1. Accidents:
(i) A Serious Road Mishap (A Collision of Two Vehicles only)
(ii) A Train Disaster (A Collision of Two Trains only)
(iii) A Plane Crash
(iv) A Boat Tragedy

2. Natural Calamities:
(ii) An Earthquake
(iii) A Tsunami
(iv) A Devastating Flood
(v) A Cyclonic Storm

3. Current Events:
(An Event that has greater news value and concerns larger sections of society)

Page 13 of 20
 UNIT – THREE
Insurance Correspondence
(Letters written to Insurance Companies only)

1. Soliciting information about a Life Insurance Policy

2. Inquiring about a Medical Insurance Policy
3. Asking for a loan against an existing Life Insurance Policy
4. Claiming full benefits due to death of the policy holder by the nominee
5. Claiming medical re-imbursement on the policy
6. Intimating the change of nomination
7. Asking for the surrender value of a life insurance policy

UNIT - FOUR
Cloze Test and Vocabulary
(A) Cloze Test
(Intermediate Level with Multiple Choices)
N. B.: The passage should be of about 200 words aiming at testing the students’
intermediate level proficiency in language. The students are expected to write
the answers only instead of reproducing the whole passage in the examination.
A Specimen for Cloze Test is given herewith.

(B)Vocabulary: Foreign Words in Common Use

1. Ad hoc (L) 17. Ex-officio (L) 34. Per contra (L)

2. Ad interim (L) 18. Ex-parte (L) 35. Per diem (L)
3. Alibi (L) 19. Fait accompli (F) 36. Prima facie (L)
4. Bona fide (L) 20. Front à front (F) 37. Pro forma (L)
5. Caveat emptor (L) 21. Id est (i.e.) (L) 38. Pro rata (L)
6. Consensus (L) 22. In camera (L) 39. Proximo (L)
7. Corrigendum (L) 23. In toto (L) 40. Senor (Sp)
8. De facto (L) 24. Intra vires (L) 41. Senorita (Sp)
9. De jure (L) 25. Ipso facto (L) 42. Sine die (L)
10. Debris (F) 26. Lacuna (L) 43. Status quo (L)
11. Emeritus (L) 27. Locus standi (L) 44. Sub- judice (L)
12. En masse (F) 28. Mala fide (F) 45. Ultimo (L)
13. En route (F) 29. Modus operandi (L) 46. Ultra vires (L)
14. Eureka (Gk) 30. Nota bene (L) 47. Via media (L)
15. Exempli gratia 31. Per annum (L) 48. Vice (L)
(e.g.) (L) 32. Per capita (L) 49. Vice versa (L)
16. Ex-gratia (L) 33. Per centum (L) 50. Viva voce (L)

(L= Latin, F=French, Gk =Greek, Sp= Spanish)

Page 14 of 20
 A Specimen for Cloze Test

Q - Read the following passage and select the correct options:

Mahatma Gandhi (1) born in Gujarat and lived some years in England, (2)
he studied law, and in South Africa, where he practised as a lawyer. He returned
to India from South Africa to join the Freedom Movement against the British
rule. Gandhi was one of those people who, from an early age, felt deeply about
life and questioned its value. He wanted to know and experience life deeply. As
he went through life, a pattern emerged and he was constantly searching for the
answers to his questions. He called his (3) My Experiment with Truth. In fact,
his (4) life was centred around the search for truth and how to put it into
practice in one’s daily life. In South Africa, he came across racial prejudices for
the (5) time. Once, on a train journey to Pretoria, Gandhi was asked to (6)
first class compartment even though he had a ticket for this. The White train
conductor insisted (7) a non-white passenger could not travel in a first class
compartment. But Gandhi refused to accept this. For this defiance, the
conductor pushed him out of the train. It is said that this was one of the
incidents that started him off on his search for justice.

Blank 1 : (A) was (B) has (C) were

Blank 2 : (A) when (B) where (C) wherever
Blank 3 : (A) story (B) biography (C) autobiography
Blank 4 : (A) Part (B) half (C) whole
Blank 5 : (A) last (B) first (C) fast
Blank 6 : (A) leave (B) stay (C) live
Blank 7 : (A) these (B) this (C) that

N.B.: The students are advised to write the answers in the following
manner instead of reproducing the whole passage in the examination.

ANSWERS:

Blank 1 : (A) was

Blank 2 : (B) where
Blank 3 : (C) autobiography
Blank 4 : (C) whole
Blank 5 : (B) first
Blank 6 : (A) leave
Blank 7 : (C) that

Page 15 of 20
 Gujarat University
B. Com. Programme

Structure of Question Paper

SEMESTER - V
COMMERCIAL COMMUNICATION - V
(With Effect from Academic Year 2019-2020)

Q-1. (A) Answer any FOUR questions in brief: (out of six) (From Unit-1) 12

(B) State whether the following statements are TRUE or FALSE: 2

(Only TWO statements) (From Unit-1)

Q-2. (A) Write a short note on any ONE: (out of three) (From Unit-1) 8

(B) Choose the appropriate options: (only Six MCQs) (From Unit-1) 6

Q-3. Write a press report on any ONE: (out of three) 14

(1) One on accident (From Unit – 2 (B) - 1)
(2) One on natural calamity (From Unit – 2 (B) - 2)
(3) One on current event (From Unit – 2 (B) - 3)

Q-4. A Letter from Insurance Correspondence (From Unit -3) 14

OR
A Letter from Insurance Correspondence (From Unit-3)

Q-5. (A) Read the following passage and select the correct options: 7
(Cloze Test – UNIT-4- (A) - Passage with SEVEN blanks, each carrying
ONE mark – THREE Options must be given below the passage as
mentioned in the specimen of Cloze Test)

(B) Match the following: (Seven items) 7

(From Vocabulary of Unit- 4 – (B) only)

Page 16 of 20
 Gujarat University
B. Com. Programme
SEMESTER -VI
COMMERCIAL COMMUNICATION - VI
(With Effect from Academic Year 2019-2020)

UNIT - ONE
Text
Petals of Life – (Section Two)
Published by: Oxford University Press

UNIT - TWO
Import Export Correspondence

1. Introductory Letter of an Indian Exporter to an Overseas Importer

2. Letter of Inquiry from a Foreign Importer to an Indian Exporter
3. Reply of an Indian Exporter to an Inquiry of a Foreign Importer
4. Requesting the bank to open an irrevocable letter of credit
5. Intimation of an Indian Importer to an Exporter for the opening of an
irrevocable letter of credit
6. Overseas Exporter’s intimation regarding the shipment of goods

UNIT - THREE
Business Reports

(A) Individual Reports:

1. Opening a Sales Depot of the Company
2. Establishing a Welfare Centre for the Employees
3. Performance Appraisal of the Employees
4. A Fire Accident in the Factory

(B) Committee Reports:

1. Decline in Sales of a Company’s products
2. Demands and Grievances of the Workers
3. Inspection of Branches
4. Taking over an Industrial Unit

UNIT - FOUR
Market Reports
(A) Comprehension of Stock Market Reports (Daily and Weekly)
N. B.: The passage should be of about 200 words aiming at testing the
students’ understanding of happenings of Stock Market. Only FOUR
questions will be asked from the list of technical questions mentioned
herewith. Each question will carry TWO marks.

Page 17 of 20
 List of Technical Questions
1. Explain the headline in simple English.
2. Which trend is indicated in the headline? Quote the word indicating the trend.
3. To which stock exchange the report is related?
4. Find out any two factors responsible for the present trend.
5. What type of a report is this? Quote the word indicating the type of a report.
6. Name the indices mentioned in the report.
7. Find out the previous closing of the following: (only TWO items will be
given)
8. Mention any two scrips that do not follow the general trend.
9. Which scrip did not follow the general trend? Why?
10. Find out from the report any two VERBS denoting bullish trend.
11. Find out from the report any two VERBS denoting bearish trend.
12. What, according to the report, was the previous trend in the market?

(B) Vocabulary
Frequently Used Stock Market Terminology

(01) Advice (18) Gray Market

(02) Bear covering (Bear buying, (19) Institutional buying
Short covering) (20) Intra-day
(03) Benchmark (21) Limelight
(04) Blue chip (22) Nifty
(05) Bourse (23) Nose diving
(06) Brisk buying (24) Pivotal
(07) Bull liquidation (Long (25) Points
liquidation, Bull unloading) (26) Premium
(08) Corporate news (27) Primary Market
(09) Correction (28) Profit taking (Profit booking)
(10) Dalal Street (29) Punters
(11) Demat Account (30) Rally
(12) Disinvestment selling (31) Secondary Market
(13) Equities (32) Selling pressure
(14) Ex-dividend (33) Sensex
(15) Face value (34) Sentiment
(16) Featureless market (35) Speculation
(17) Fluctuations

Abbreviations in Common Use

(36) ASE (37) BSE (38) CRR (39) DIIs (40) EPS (41) FIIs (42) FMCG (43)
FPO (44) GDP (45) IIP (46) IPO (47) NBFC (48) NSE (49) PSU (50)
SEBI

Page 18 of 20
 Gujarat University
B. Com. Programme
Structure of Question Paper

SEMESTER - VI
COMMERCIAL COMMUNICATION - VI
(With Effect from Academic Year 2019-2020)

Q-1. (A) Answer any FOUR questions in brief: (out of six) (From Unit-1) 12

(B) State whether the following statements are TRUE or FALSE: 2

(Only TWO statements) (From Unit-1)

Q-2. (A) Write a short note on any ONE: (out of three) (From Unit-1) 8

(B) Choose the appropriate options: (only Six MCQs) (From Unit-1) 6

Q-3. Letter from Import Export Correspondence (From Unit-2) 14

(OR)
Letter from Import Export Correspondence (From Unit-2)

Q-4. Individual Report (From Unit -3 -A) 14

(OR)
Committee Report (From Unit -3- B)

Q-5. (A) Read the following market report carefully and answer the questions
that follow it: (From Unit - 4 –A) 8
(N.B.: Only FOUR questions will be asked from the list of Technical
Questions each carrying TWO marks.)

(B) Do as directed: (From Vocabulary of Unit-4-B only) 6

(1) Match the following: (Four items)
(2) Give full forms of the following: (Two items)

Page 19 of 20
 Recommended Reading
(For Semester 1to 6)
01. Business Communication – Urmila Rai & S. M. Rai – Himalaya Publishing
House, Mumbai

02. Business Communication – Homai Pradhan & N. S. Pradhan – Himalaya

Publishing House, Mumbai

03. Business Communication – Asha Kaul – Prentice-Hall, New Delhi

04. Essentials of Business Communication – Rajendra Pal & J. S. Korlahalli –

Sultan Chand & Sons, New Delhi

05. Effective Business Communication – Dr. S. K. Agrawal & Dr. P. K. Singh –

Himanshu Publications, New Delhi

06. Business Correspondence and Report Writing – R. C. Sharma & Krishna

Mohan – Tata McGraw Hill, New Delhi

07. Business Communication (Principles, Methods and Techniques) – Nirmal

Singh – Deep & Deep Publications, New Delhi

08. Effective Business Communication - Murphy G. A., Hildebrandt W. H.,

Thomas J. P., Tata McGraw Hill, New Delhi

09. A Handbook of Commercial Correspondence – A. Ashley – OUP, New

Delhi

10. Word Power Made Easy – Norman Lewis - Goyal Saab, New Delhi

11. Communicative Competence in Business English – Robinson, Netrakanti &

Shintre – Orient Longman, Hyderabad

12. Oxford Dictionary of Phrasal Verbs – A. P. Cowie & R. Mackin, OUP, New
Delhi

13. A Guide to Business Correspondence and Communication Skills – A.N.

Kapoor – Sultan Chand & Sons, New Delhi

14. Business Communication Today – Bovee & Thill – Prentice-Hall, New

Delhi

15. Guide to Report Writing (Guide to Business Communication Series) –

Netzley & Snow –Prentice-Hall, New Delhi

Page 20 of 20
 Semester-V

CC302 - Marketing Management in Practice

Unit-1 : Services Marketing & Customer Relationship Management (25%)

 Services Marketing in Indian Context

 Meaning, Tasks and Benefits of CRM
 Loyalty programmes, Relationship Marketing and CRM
 Designing and Operating a CRM programme
 Components of a CRM programme
 Significance of customer selection and order selection
 Measuring customer satisfaction
Unit-2: Retailing in India (25%)

 Nature and Scope of Retailing

 Main activities in Retailing
 Retailing in India –The contemporary scene, growth and formats
 Spread of Retail chain in India
 Spread of Shopping malls in India

Unit:3 Rural Marketing in India (25%)

 Significance of Rural marketing

 Rural Marketing Environment: Consumer, Demand and Drivers
 Challenges and Solutions in delivering values in the Rural Market
 Segmentation
 Product and Pricing strategy
 Distribution
 Sales force Management
 Marketing Communication
Unit:4 Case Studies in Marketing (25%)

 Objectives of the case method

 Benefits of the case method

C:\Users\ketan shah\Desktop\MARKETING.doc
  Developing a case study
 Cases (i) Gujarat State Tourism Development Corporation Ltd. (GSTDC)
(ii) RUDI- The Gujarat Model of Rural Distribution Network
(iii) FMCG in small packs are driving sales in rural India
NOTE FOR UNIT 4: Questions from cased should be asked as an option to part A of
Q-4 (6 Marks)
References

(i) “Marketing Management –Global Perspective Indian context” by

V.S.Ramaswami and S.namakumari. Macmillan.

(ii) “Case Studies in Marketing –The Indian Context by R.Shrinivasan . PHI learning
Pvt. Ltd.

(iii) Rural Marketing –Text and Cases by C.S.G. Krishnamacharyulu and lalitha
Ramakrishnan. Pearson Education

(iv) Marketing Management by Philip Kotler and others for Services Marking Topic
(Unit-1)

Websites: www.ruralmarketing.org

www.managementparadise.com

www.rajeshithal.blogpot.in

C:\Users\ketan shah\Desktop\MARKETING.doc
 To be effective from Year 2017-2018

New Syllabus of Gujarat University for B. Com. Semester - V

CC 305 STATISTICS – V

Unit 1 : Integration and its application (25%)

Definition of Integration, Rules of integration (For constants and addition as well as
subtraction rule). Simple sums on the basis of rules of integration and standard functions
like xn, (ax + b)n, ax, amx + n , 1/(ax + b), eax + b . Definition and properties of definite
integration and its uses (for Total Revenue, Total Cost and Profit from Marginal Revenue
and Marginal Cost and sums on the basis of the same)
Unit 2 : Poisson Distribution and Hypergeometric Distribution (25%)
Meaning and Probability mass function of Poisson distribution. Its properties (without
proof) and uses. Simple related sums.
Meaning and Probability mass function of Hypergeometric Distribution. Its properties
(without proof) and uses. Simple related sums.
Unit 3 : Process Control Technique (Statistical Quality Control) (25%)
Meaning of Quality and Quality Control and its uses in Industry – variation in quality –
principle of control chart – Process Control Limits, Revised Control Limits , Run Theory,
Variable Charts ( x and R) and their sums, Attribute Charts (control limits without proof).
Sums of attribute charts (For constant sample size np, p and c chart). Difference between
Variable Chart & Attributable Charts.
Unit 4 : Lot Control Technique (Acceptance Sampling) (25%)
Meaning of Lot (Product) Control and its uses. Single Sampling Plan, AQL, LTPD,
Producer’s Risk, Consumer’s Risk, Operating Characteristic Curve, ASN, ATI and AOQ.
Simple sums on the basis of Hypergeometric Distribution and Poisson Distribution only.

References Books:
(1) Grant E.L.: Statistical Quality Control, McGraw Hill.
(2) Duncan A.J.: Quality Control and Industrial Statistics. Taraporewalaand Sons.
(3) Levin and Rubin: "Statistics for Management", Prentice Hall of India Pvt. Ltd. New
Delhi
(4) Sancheti & Kapoor : Business Statistics. Sultan Chand & Sons, New Delhi.
(5) Sancheti & Kapoor : Business Mathematics, Sultan Chand Sons, New Delhi.
.
 To be effective from Year 2017-2018

New Syllabus of Gujarat University for B. Com. Semester – V

CE 301 B Advanced Statistics VII
HOURS: 3/WEEK CREDIT: 3 EXAM HRS: 3

1. Inventory Control : [25%]

Introduction, Meaning of Inventory Control, Advantages of Carrying Inventory, Terms of
Inventory Controls, Various Deterministic Inventory Models: Economic Order Quantity
(EOQ) without Shortages (derivation of the model), EOQ with Shortages, EOQ with finite
production rate, EOQ with Price Discounts, simple examples based on these models.
2. Queuing Theory: [25%]
Introduction, Essential features of Queuing Systems (Input source, Queue configuration,
Queue discipline, Service pattern), Operating characteristics of Queuing System (Expected
waiting time in queue and system, expected number of customers in queue and system, busy
period of server), Probability distribution in Queuing Systems ,Queuing Models: M/M/1 with
unlimited and limited queue length, simple examples based on these models.
3. Sequencing Problems: [25%]
Introduction, Notations, Terminology and Assumptions of Sequencing Problem, Processing n
jobs through two machines, processing n jobs through three jobs, simple examples based on
these models, simple examples based on these models.

1. Transportation Problems: [25%]

Introduction to the T.P., Mathematical formulation of T.P., Loops in T.P. and their properties,
Methods for finding Initial Solution: North West Corner , Least Cost , Vogel’s Approximation
Method., Test for Optimality, MODI Method for obtaining Optimal Solution., Special Cases in
T.P. (Unbalanced problem, Degeneracy, Alternative Optimal Solution, Prohibited routes) ,
Maximization T.P.

Reference Books:
1. H.A.Taha, Operations. Research, Macmillan Publishing Co. Inc.
2. Vohra N.D, Quantitative Techniques in Management Tata McGraw Hill, New Delhi.
3. J.K.Sharma : O.R. Theory and Applications, Macmillan India Ltd.
4. Anderson, Sweeney, Williams, An Introduction to Management Science Quantitative
Approch to Decision Making, Cengage Learning India Pvt. Ltd. New Delhi.
5. Barry Render, Ralph M. Stair , Michael E. Hanna, Quantitative Analysis for Management,
Pearson Education(Singapore) Pte. Ltd.
 To be effective from Year 2017-2018

New Syllabus of Gujarat University for B. Com. Semester – V

CE 302 B Advanced Statistics VIII
HOURS: 3/WEEK CREDIT: 3 EXAM HRS: 3

1. Student’s t Test: [25%]

Introduction to t-distribution, its probability density function (statement only), assumptions for
small sample tests, applications of t-test (both one and two tailed): (1) testing mean of a small
sample, (2) comparing means of two samples (independent samples), (3) paired t-test for
dependent samples, simple examples based on these tests.
2. Chi-square Test: [25%]
Introduction to chi-square distribution, its probability density function (statement only),
applications of chi-square test: (1) testing variance of a small sample, (2) testing independence of
attributes using m×n contingency table, using the formula for 2×2 contingency table with Yate’s
correction (without proof), (3) testing goodness of fit (Binomial and Poisson distributions only),
simple examples based on these tests.
3. Variance Ratio Test and Experimental Design: [25%]
Introduction to F-distribution, its probability density function (statement only), applications of F-
test: (1) comparing variances of 2 small samples, (2) testing means of several small samples
– ANOVA (one way and two way analysis). Concept of design of experiments, principles of
design of experiment – randomization, replication and local control, concepts of CRD, RBD and
LSD with illustrations
4. Non Parametric Tests: [25%]
Meaning - Importance of NP test, Sign test, Median test, Run test, Mann-Whitney test,
Wilcoxon's test, Kruskal-Wallis test, Kolmvgorow - Smirnov test(without derivation). Simple
examples (table value given)., simple examples based on these tests.

Reference Books:
1. Goon. Gupta, Dasgupta : "An outline of Statistical Theory” Vol-1 and II. World Press,
Calcutta
2. Sancheti & Kapoor : Business Statistics. Sultan Chand & Sons, New Delhi.
3. S.C. Gupta: “Fundamentals of Mathematical Statistics” Sultan Chand & Sons, New Delhi.
4. Levin and Rubin: "Statistics for Management", Prentice Hall of India Pvt. Ltd. New Delhi.
5. Parimal Mukhopadhyay : "Mathematical Statistics" Books & Allied (P) Ltd.
 GUJARAT UNIVERSITY
T.Y.B.Com. – Semester : V
Sub : Business Laws – I
Course No : CC 303
Unit – 1 Indian Contract Act - 1872
(1) Definition and Essentials of Contract (2) Types Of Contract (3) Competent
Party (4) Free Consent
Unit – 2 Indian Contract Act - 1872
(1) Consideration (2) Performance of Contract (3) Discharge of Contract &
Rules for Compensation (4) Contingent Contract & Quasi Contract
Unit – 3 Indirect Taxes
Central Excise Act - Customs Act : - Definition & Types
Unit - 4 The Sale of Goods Act – 1930
(1) Definition : Sale & Agreement to Sell – Types of Goods (2) Conditions &
Warranties (3) Sale by Non-owners (4) Unpaid seller
Reference Books :
(1) law of Contract and Specific Relief – By : Avatar Singh
Published by : Eastern Book Company
(2) Elements of Mercantile Laws – By : N.D. Kapoor
Published by : Sultan Chand & Sons

GUJARAT UNIVERSITY
T.Y.B.Com. – Semester : VI
Sub : Business Laws – II
Course No : CC 308
Unit – 1 Special Contract
(1) Indemnity & Guarantee (2) Bailment & Pledge (3) Law of Agency :
Meaning , Modes of creating Agency , Types of Agent , Personal liability of
Agent and Termination of Agency
Unit – 2 Indian Companies Act – 1956
(1) Definition and Characteristics (2) Private Company & Public Company (3)
Memorandum of Association (4) Articles of Association (5) Prospectus (6)
Directors : Qualifications , Disqualifications & Legal Position
Unit – 3 Consumer Protection Act - 1986
(1) Definition (2) Consumer & Right of Consumer (3) Consumer Protection
Councils (4) Redressal Agencies
Unit - 4 Negotiable Instruments Act – 1881
(1) Meaning , Characteristics & Presumptions of Negotiable Instruments (2)
Promissory Note (3) Bill of Exchange & Cheque (4) Holder & Holder in due
course (5) Endorsements & Its Types
Reference Books :
(1) law of Contract Specific Relief – By : Avatar Singh
Published by : Eastern Book Company
(2) Elements of Mercantile Laws – By : N.D. Kapoor
Published by : Sultan Chand & Sons
(3) Introduction to Company Law - By : Avatar Singh
Published by : Eastern Book Company
 T. Y. B. COM.

SEMESTER V
ADVANCED ACCOUNTING & AUDITING
CE 301 A COSTS AND FINANCIAL ACCOUNTING

Unit 1: Process Costing ‐ I: [25%]

a. Meaning, Definition and Features; Job Costing vs. Process

Costing; processes losses and gains; Accounting of waste,
scrap, defectives and spoilage;

b. Meaning of Joint Products and By‐Products; Objectives of

allocation of joint costs and Methods of Accounting for Joint
Products; Methods of Accounting for By‐Products.

Unit 2: Process Costing ‐ II: [25%]

a. Inter Process Profit and Transfer Price (valuing Process Stocks

under FIFO and Average Cost Methods).

b. Valuation of Work‐in‐Progress (under FIFO and Average Cost

Methods);

Unit 3: Marginal Costing: [25%]

a. Break‐even and CVP Analysis: Meaning and definition of

Marginal Cost, Marginal Costing and Contribution; Marginal
Costing vs. Absorption Costing; Features of Marginal Costing;
Situations where Marginal Costing Technique is useful in
managerial decision making;

b. Methods of determination of Break‐even point: Graphical

Method: Traditional Break‐even Chart and Contribution Break‐
even Chart; Algebraic Method; Limitations of C/S Ratio; Margin
 of Safety, Angle of incidence and assumptions of Break‐Even
Analysis; Cost‐Volume Profit Analysis; Key or Limiting Factors
Analysis (analysis where more than one limiting factors exist is
not expected); Optimizing of Product Mix (basic problems to
highlight its application and limitations).

c. Meaning of the following terms relating to ‘Decision‐making

process’ (only short objective type theoretical questions are
expected): Relevant Cost, Incremental Cost, Sunk Cost,
Opportunity Cost, Avoidable/unavoidable costs, Imputed or
Notional Cost, Discretionary Costs, Common Costs, Traceable
Costs, Joint Costs and Step Costs;

Unit 4: Amalgamation of Companies: [25%]

• In the nature of merger: Under Pooling of Interests Method

(AS 14).

• in the nature of purchase:

Note: Includes additional points arising on Amalgamation/
Absorption: Inter‐company transactions (except Inter‐company
Holdings and exchange of shares based on ‘intrinsic values’).

Notes: (1) Practical problems carrying not less than 80% marks shall be asked.
This percentage is inclusive of 20% weightage to be given to a
multiple choice question divided into 7 sub‐questions (at least one
sub‐question from each Unit shall be drawn). The students are
required to provide justification for selecting the correct option out
of four options given for each MCQ.

(2) Question from any sub‐unit shall not be asked in option of any other
sub‐unit.

(3) Similarly, questions from any main Unit shall not be set in option of
questions from any other main Unit.
References:

1. Ravi M. Kishore; “Cost & Management Accounting”; Taxmann Allied Services

(P.) Ltd..
2. Paresh Shah; “Management Accounting”; Oxford University Press.
3. Jawahar Lal & Seema Srivastava; “Cost Accounting”; Tata McGraw‐Hill
Publishing Company Ltd.
4. Cost Accounting
Author: Charles T. Horngren (Hardback | ISBN10: 0132329018;
ISBN13: 9780132329019)
5. Ravi M. Kishore; “Cost and Management Accounting”,
Taxmann’s Publications.
6. Horngren, C.T., Cost Accounting – A Managerial Emphasis,.
Prentice – Hall
7. Advanced Accounting By R. L. Gupta Pub. S. Chand & Co.
8. Corporate Accounting: By S. N. Maheshwari [Vikas Publshing House]
9. Cost Accounting By P. C. Tulsian [S. Chand & Co.]
10.Cost Accounting By Dr. Murthy & S. Gurusamy [Tata McGraw Hill Publication]
11.Corporate Accounting (Theory and Practice) By K. L. Shah [Shree Niwas Pub.]
 T. Y. B. COM.
SEMESTER V
ADVANCED ACCOUNTING & AUDITING
CE 302 A MANAGEMENT ACCOUNTING I

Unit 1: Introduction to Management Accounting and Analysis of

Financial Statements: [25%]

1. Definition, scope, objectives, functions, tools and techniques,

limitations of Management Accounting, Installation of
Management Accounting system, difference between
Management Accounting and Cost Accounting;

2. Nature and limitations of Financial Statements, Essentials of

good financial statements, Analysis and interpretation, Tools
of financial analysis (methods, Comparative financial
statements, procedure for interpretation, objectives of
analysis and interpretation, Common size statements, Trend
analysis.)

Unit 2: Interpretation and Analysis through Financial Ratios: [25%]

Meaning, Importance and limitations of ratio analysis, Calculation

and interpretation of the following ratios only: Gross Profit Ratio,
Net Profit Ratio, Stock Turnover Ratio, Operating Ratio, Expense
Ratios, Return on Investment (ROI), Earning per share (EPS: including
concept of EPS as per AS 20), Current Ratio, Liquid Ratio, Acid Test
Ratio, Proprietary Ratio, Debt‐equity Ratio, Long‐term Funds to
Fixed Assets Ratio, Capital Gearing Ratio, Coverage Ratio (interest
and total), Debtors Ratio (velocity), Creditors Ratio (velocity), Fixed
Assets to Turnover Ratio, Total Assets to Turnover Ratio, Debt‐
service coverage Ratio, Cash earning per share, Dividend pay‐out
Ratio, Dividend Yield Ratio, Price Earning Ratio, Market Price to book
value Ratio.
 Note: Preparation of Financial Statements from given ratios is not
expected. Emphasis is to be given on interpretation rather
than calculation.

Unit 3: Cash Flow Statement: [25%]

Concept and significance of Funds Flow Statement; Sources and

Application of Cash; Cash from Operation; Income and Expenditure
Approach and Net Profit Approach; Difference between Fund Flow
Statement and Cash Flow Statement; Preparation of Cash Flow
Statement as per AS 3.

Unit 4: BUDGETING: [25%]

(A) Budgets and Budgetary Control:

Definition, Objectives, Merits and de‐merits of Budgetary Control,

Fixed and Flexible Budgets (Theory only), Control Ratios, Zero base
Budgeting; Preparation of following Functional Budgets only: Sales
Budget, Selling and Distribution Cost Budget, production Budget,
cost of Production Budget (Materials, Labour and Overheads).

(B) Cash Budget:

Introduction, Advantages and limitations of Cash Budget, Methods

of preparing Cash Budget: Cash Receipts and Disbursement Method,
Adjusted Earnings Method, Balance Sheet Projection Method and
Working Capital Differential Method.

Notes: (1) Practical problems carrying not less than 80% marks shall be asked.
This percentage is inclusive of 20% weightage to be given to a
multiple choice question divided into 7 sub‐questions (at least one
sub‐question from each Unit shall be drawn). The students are
required to provide justification for selecting the correct option out
of four options given for each MCQ.
 (2) Question from any sub‐unit shall not be asked in option of any other
sub‐unit.

(3) Similarly, questions from any main Unit shall not be set in option of
questions from any other main Unit.

Reference Books:

1. Management and Cost Accounting

Author: Colin Drury Publisher: Pat Bond (U. K.)
2 Cost Accounting
Author: Charles T. Horngren (Hardback | ISBN10: 0132329018;
ISBN13: 9780132329019)
3. Ravi M. Kishore; “Cost and Management Accounting”,
Taxmann’s Publications.
4. Jawahar Lal; “Advanced Management Accounting”,
S.Chand Publications.
5 Paresh Shah; “Management Accounting”, Oxford Publication
6. Horngren, C.T., Cost Accounting – A Managerial Emphasis,.
Prentice – Hall
 T. Y. B. COM.
SEMESTER VI
ADVANCED ACCOUNTING & AUDITING
CE 303 A MANAGEMENT ACCOUNTING II

Unit 1: Standard Costing I: [25%]

Definition, Standard Cost vs. Budgetary Cost, Setting the standards:

Variance analysis: Total Material Cost Variance, Material Price
Variance, Material Usage Variance, Material Mix Variance, Total
Labour Cost Variance, Labour Rate Variance, Labour Efficiency
Variance, Idle Time Variance, Labour Mix Variance, Labour Yield
Variance.

Unit 2: Standard Costing II: [25%]

a. Overhead Variances: Fixed and Variable, Expenditure Variance,

Efficiency Variance, Capacity Variance, Calendar Variance;

Notes: (i) Rate of recovery of overheads to be based on

labour time only.
(ii) Problems relating to finding out missing data are
not expected.

b. Sales Value Variances: Sales Price, Sales Volume, Sales Quantity

and Sales Mix Variances.
Sales Margin Variances: Total sales Margin Variance, Sales
Margin Price Variance, Sales Margin Volume Variance, Sales
margin Mix Variance, Sales Margin Quantity (sub‐volume)
Variance.

Notes: (i) Problems relating to Reconciliation and

Interpretation of Variances are not expected.
(ii) Problems relating to finding out missing data are
not expected.
 Unit 3: Capital Budgeting ‐ 1: [25%]

(A) Meaning, Importance and Process of Capital Budgeting.

Methods based on profit and recovery of cash outlays:

(1) Accounting Rate of Return (ARR) Method;

(2) Pay‐Back Method.

(B) Time Value of Money:

Reasons for Time Value, Simple and Compound Interest, Present

Value and Discount Factors, Future Value and Present value of
an ordinary annuity, Present value of a differed annuity and
Perpetuity, Meaning of Amortization of and creation of Sinking
Fund, Nominal and Real Interest Rates.

Unit 4: Capital Budgeting ‐2: [25%]

Methods based on present value of cash flows:

(1) Net Present Value (NPV) Method;

(2) Profitability Index (PI) Method;
(3) Internal Rate of Return (IRR) Method.

Notes: (i) Relevant portion of PV Factors and Annuity Factors must be

provided in the question paper;
(ii) Advance level problems (like calculation of expected cost and
profit of proposed product to be manufactured, deferment of
tax liability, capital rationing, sensitivity analysis, decisions
relating to early retirement of existing assets etc) are not
expected.

Notes: (1) Practical problems carrying not less than 80% marks shall be asked.
This percentage is inclusive of 20% weightage to be given to a
multiple choice question divided into 7 sub‐questions (at least one
 sub‐question from each Unit shall be drawn). The students are
required to provide justification for selecting the correct option out
of four options given for each MCQ.

(2) Question from any sub‐unit shall not be asked in option of any other
sub‐unit.

(3)Similarly, questions from any main Unit shall not be set in option of
questions from any other main Unit.

Reference Books:

1. Management and Cost Accounting

Author: Colin Drury Publisher: Pat Bond (U. K.)
2 Cost Accounting
Author: Charles T. Horngren (Hardback | ISBN10: 0132329018;
ISBN13: 9780132329019)
3. Ravi M. Kishore; “Cost and Management Accounting”,
Taxmann’s Publications.
4. Jawahar Lal; “Advanced Management Accounting”,
S.Chand Publications.
5 Paresh Shah; “Management Accounting”, Oxford Publication
6. Horngren, C.T., Cost Accounting – A Managerial Emphasis,.
Prentice – Hall
 T. Y. B. COM.
SEMESTER VI
ADVANCED ACCOUNTING & AUDITING
CE 304 A AUDITING II
Unit Particulars Marks

Unit – I Company Audit 25%

• Importance of Memorandum, articles,

prospectus, minute book, preliminary contract
• Issue of shares at premium and at discount, issue
of right shares, issue of bonus shares, issue of
shares for the consideration other than cash
• Redemption of preference shares and
debentures, conversion of debentures in to
shares, forfeiture of shares
• Audit of share transfer
Unit – II Auditor’s Report and Certificate 25%

• Meaning and importance of auditor’s report

• Difference between auditor’s report and
certificate
• Kinds of auditor’s report
• Specimen of qualified report
• Use of words “True and Fair” In the report
• CARO – 2003
 Unit Particulars Marks

Unit – III Divisible profit and depreciation 25%

• Divisible profit
o Meaning and importance of profit
o Determination of profit and it’s problem
o Debatable points regarding divisible profit
(Depreciation, capital gain, capital loss,
past revenue lost, past profit and transfer
to reserve)
o Auditor’s duty regarding divisible profit
• Depreciation
o Provisions of the company law
o Auditor’s duty
Unit – IV (A) Investigation 25%

• Meaning and need, difference between audit

and investigation
• Investigation in following cases..
o For purchase of business
o For granting loan
o In case of declining profit
( B) Audit program of..

• Hospitals run by public charitable trust

• Educational institutes
• Manufacturing company
Notes: (1) 20% weightage is to be given to a multiple choice question divided into
15 sub‐questions (at least three sub‐question from each Unit shall be drawn). The
students are required to provide justification for selecting the correct option out
of four options given for each MCQ.
(2) Question from any sub‐unit shall not be asked in option of any other
sub‐unit.
(3)Similarly, questions from any main Unit shall not be set in option of
questions from any other main Unit.

References:

1. Principles of Auditing
By Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
2. Fundamentals of Auditing
By S. K. Basu [Pub.:Dorling Kindersley (India ) Pvt. Ltd., New Delhi 110017]
3. Auditing Principles and Techniques
By S. K. Basu [Pub.:Dorling Kindersley (India ) Pvt. Ltd., New Delhi 110017]
4. Contemporary Auditing
By Kamal Gupta [Pub.: Tata McGraw‐Hill Education]
5. Auditing: Principles and Practice
By Ravinder Kumar, Virendra Sharma [Pub.: PHL Learning Pvt. Ltd.]