Course Curriculum

for

Bachelor of Commerce (B. Com)

(Faculty of Commerce)

(A.B.S.T.)

B. Com Semester I, II, III, IV, V, VI (2024-25)

MAHARAJA GANGA SINGH UNIVERSITY

BIKANER - RAJASTHAN
Program Outcomes (POs)
On successfully completing the program the student will be able to:

1. Acquire the essential knowledge on the successful prospects of business.

2. Understand the practical issues and challenges that the trade world encounters.
3. Apply concepts, principles and procedures in transacting business effectively.
4. Gain analytical skill in undertaking commercial ventures and evaluate the pros and
cons of embarking on trade and trade related activities based on their in-depth
knowledge.
5. Pursue CA, CMA, ACS, CFA, M.Com. MBA and other career-oriented programmes.
6. Be employable, exhibit entrepreneurial drive and be a model of principled and
ethically sound business professionals

Program Specific Outcomes (PSOs):

1. Understand the concepts, principles and practices involved in undertaking business
ventures.
2. Develop financial, cost, auditing, entrepreneurial, marketing and managerial skills.
3. Understand the legal guidelines relating to the business activities.
4. Gain expertise and exhibit professionalism in Business Accounting,
5. Income Tax assessment and GST calculations.
6. Acquire and apply ICT skills in business operations.
7. Be an expert in business correspondence and effective in communication.

Program Structure:
Bachelor of Commerce (B. Com) Program is a three-year course divided into six-semesters.
For the award of degree, a student will be required to complete the credits as per the
University norms.
 B.Com. Semester I Exam
Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.
Course Wise Contents for B. Com Programme
Semester I: Discipline Centric Courses

BCM4.5DCCT12: Financial Accounting

(Accountancy and Business Statistics Group)
Objectives
It will help students to acquire conceptual knowledge of the financial accounting and to impart skills for
recording various kinds of business transactions. It will help students gain knowledge and techniques for
preparing accounts in different business organizations. The student will be in position to understand
treatment of specific transaction like royalty, departments and branches etc. This will also help in gaining
knowledge and applying accounting techniques and methods for the non profit organizations.
Course Outcomes
The successful completion of this course shall enable the learner: This course will enable the students to
combine practice and theoretical knowledge of financial accounting. The students of this course will be
active learners and develop awareness of emerging trends in financial accounting. The course will provide
decision making skills to the students in the financial analysis context. The students of this course will have
the ability to identify and analyze financial accounting problems and opportunities in real life situations.
 Contents
Unit- I
History and development of Accounting in India since Kautilya. Generally Accepted Accounting
Principles, Conventions and Concepts
Issue, forfeiture and reissue of Shares
Unit -II
Acquisition of business (including profit prior to incorporation and post incorporation).
Underwriting of Shares and Debentures
Unit – III
Voyage Accounts.
Insurance Claims for loss of stock and consequential loss policy.
Unit – IV
Royalty Accounts – Mining royalty, patent royalty and copyright royalty (Excluding sub lease)
Sectional balancing and Self balancing ledgers
Unit – V
Departmental accounts
Branch accounts - Debtors method, Branch Personal Account method, Stock and Debtors Method.

BCM4.5DCCT12% foÙkh; ys[kkadu

¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½

bdkbZ&1
Hkkjr esa ys[kkadu dk bfrgkl ,oa fodkl&dkSfVY; ls] loZekU; LohÑr ys[kkadu fl)kUr] ijEijk,a o
vo/kkj.kk,aA va'kks dk fuxZeu] gj.k ,oa iqufuZxZeu

bdkbZ&2
O;kikj Ø; ¼lekesyu ls iwoZ rFkk ckn ds ykHk lfgr½]
va'kks ,ao _.ki=ksa dk vfHkxksiu

bdkbZ&3
tgkth ;k=k ys[ks]
chek lEcU/kh nkos ¼LVkWd dh gkfu ,oa ifj.kkeh gkfu gsrq½

bdkbZ&4
vf/kdkj 'kqYd [kkrs&ekbfuax jkW;YVh] isVsUV jkW;YVh o dkWihjkbV jkW;YVh ¼mi iV~Vs dks NksM+dj½]
oxhZ; larqyu ,oa Lodh; larqyu [kkrkcfg;ka
bdkbZ&5
foHkkxh; ys[ks]
'kk[kk ys[ks ¼nsunkj fof/k] 'kk[kk O;fDrxr [kkrk fof/k] LVkWd ,ao nsunkj i}fr½

Suggested Books:
* Ranga, Bansal, Mujral, Chahaliya - Financial Accounting, (R B D Publishing House, Jaipur)
* Jain, Khendelwal, Pareek, Maheshwari, Modi, Dave - Financial Accounting, (Ajmera Book Co.)
* M.C.Shukla, T.S. Grewal and S.C.Gupta - Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
* S.N. Maheshwari, and. S. K. Maheshwari - Financial Accounting. Vikas Publishing House, New
Delhi.
* Shukla M.C. And Grewal T.S. - Advanced Accounts, (S. Chand & co.)
* Chakraborty, H. - Advanced Accountancy, (Oxford University Press, New Delhi)
* Jain & Narang – Advanced Accounting, (Kalyani Publication, Delhi)
* Sehgal & Sehgal – Advanced Accounting, (Taxman)
* Tulsian, P.C. - Financial Accounting, (Pearson Education)
* jaxk] caly] eqtjky] pkgfy;k] xzksoj &foÙkh; ys[kkadu ¼vkj-ch-Mh- ifCyf'kax gkml] t;iqj½
* tSu] [k.Msyoky] ikjhd] ekgs'ojh] eksnh] nos & foÙkh; ys[kkadu ¼vtesjk cqd dEiuh] t;iqj½
 B.Com. Semester II Exam
Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.
Course Wise Contents for B. Com Programme
Semester II: Discipline Centric Courses

BCM4.5DCCT22: Business Statistics

(Accountancy and Business Statistics Group)
Objectives:
To expose students to basic Statistical concepts. To inculcate an analytical approach to the subject matter.
To stimulate the students’ interest by showing the relevance and use of statistical knowledge. To study and
critically analyze statistical reasoning to problems of business. To boost quantitative thinking and develop
numerical abilities. To enlighten the student abilities to apply the statistical concepts to real life problems in
Commerce, Economics, Management and Social sciences. To improve their logical reasoning ability and
interpretation of various statistical results.
Course Outcomes:
The successful completion of this course shall enable the learner: To understand basic Statistical
components in Business. To understand the role of Statistics in taking various commercial decisions. To
understand the role of various statistical tools and techniques for taking various decisions in business. To
compare the current trends in business with that in the past. To measure changes in the value of money at
different places and times.
 Contents
Unit - I

Meaning and definition of Statistics, Functions, Importance, Limitations and Distrust of Statistics.
Statistical investigation- Meaning, types and various stages of statistical investigation, Collection of data,
Methods of collection of primary and secondary data, Schedule & questionnaire, Editing of data, Meaning
& definitions of classification, characteristics of classification, objectives and types of classification,
statistical series.

Unit - II

Meaning and definition of Tabulation- objectives, importance & limitations of tabulation, difference
between classification & tabulation, essentials of a good table. Kinds of table.

Measures of central tendency, meaning and definition of central tendency, utility & importance,
determination of statistical averages, essential properties of an ideal average. Types of statistical averages-
Arithmetic Mean, Median (including Quartiles, Deciles and Percentiles), Mode, limitations of averages.

Unit - III

Measures of Dispersion & Skewness : Meaning & definition of Dispersion- Objectives and importance of
measuring dispersion, absolute & relative measures of dispersion, essential characteristics of a good
measure of dispersion, inter-relationship between different measures of dispersion. Selection of an
appropriate measure of dispersion. Skewness- Meaning, Test of Skewness, Measures of Skewnees,
Methods of measuring Skewness, difference between dispersion and Skewness.

Unit - IV

Correlation: Meaning & definition of Correlation- types of correlation, methods of determining correlation,
measurement of correlation in time series, lag and lead in correlation.

Regression analysis : concept, meaning, Utility & types, difference between correlation & regression, linear
correlation & regression analysis, standard error of estimates, methods of computing regression lines,
conceptual framework & their application in business.

Unit - V

Index Number: concept, utility, methods, simple and weighted average of relatives and aggregative index
numbers. Fisher's, Laspayer's & Paschey's Price Index & Quantity Index Numbers,

Analysis of Time Series: theories of time series, decomposition of time series, analysis of trend (excluding
seasonal variations) Least Square method, Second Degree Parabola Method, Moving Average Method,
Application of time series in business.
 BCM4.5DCCT22: O;kolkf;d lakf[;dh
¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½
bdkbZ&1
lkaf[;dh dk vFkZ ,o ifjHkk"kk] dk;Z] egRo ,oa lhek,a rFkk lakf[;dh ds izfr vfo'okl lkaf[;dh; vuqla/kku&vFkZ]
lkaf[;dh; vuqla/kku ds izdkj o fofHkUu pj.k] laedksa ds laxzg.k] izkFkfed o f)rh; laedksa ds lxzg.k dh jhfr;ka]
vuqlwph o iz'ukoyh] laedksa dk lEiknuA
oxhZdj.k dk vFkZ ,oa ifjHkk"kk] oxhZdj.k dh fo'ks"krk,a] oxhZdj.k ds mís'; o izdkj] lkaf[;dh; Jsf.k;kaA

bdkbZ&2
lkj.kh;u dk vFkZ ,oa ifjHkk"kk] mís';] lkj.kh;u dk egRo ,oa lhek,a] oxhZdj.k o lkj.kh;u esa vUrj] vkn'kZ lkj.kh
ds vko';d rRo] lkj.kh ds izdkjA
dsUnzh; izo`fr dk eki&dsUnzh; izo`fr dk vFkZ ,oa ifjHkk"kk] mi;ksfxrk ,oa egRo] lkaf[;dh; ek/;ksa dh x.kuk ,oa
vkn'kZ ek/; dh vko';d fo'ks"krk,a] lkaf[;dh ek/;ksa ds izdkj&lekUrj ek/;] e/;dk ¼prqFkZd] n'ked o 'kred
lfgr½] cgqyd] lkf[;dh; ek/;ksa dh lhek,aA

bdkbZ&3
vifdj.k rFkk fo"kerk dk eki&vifdj.k dk vFkZ o ifjHkk"kk] vifdj.k ekiu dk mís'; o egÙOk] vifdj.k ds
fujis{k o lkis{k eki] ,d vPNs vifdj.k eki dh eq[; fo'ks"krk,a] vifdj.k ds fofHkUu ekiksa esa vUrlZE CkU/k] mfpr
vifdj.keki dk pquko] fo"kerk&vFkZ] fo"kerk dk ijh{k.k] fo"kerk dk eki] fo"kerk ekiu ds rjhds] vifdj.k o
fo"kerk esa vUrjA

bdkbZ&4
lg lEcU/k& lglEcU/k dk vFkZ o ifjHkk"kk] lglEcU/k ds izdkj] lglEcU/k fu/kkZj.k ds rjhds] dky Js.kh esa
lglEcU/k dk ekiu] lglEcU/k esa foyEcuk o vxzxeuA
izrhixeu fo’ys"k.k% vo/kkj.kk] vFkZ] mi;ksfxrk rFkk izdkj] izrhixeu o lglEcU/k esa vUrj] js[kh; lglEcU/k rFkk
izrhixeu fo'ys"k.k] vuqeku dh izeki =qfV] izrhixeu js[kkvksa ds ifjdyu dh fof/k;ka] ladYiukRed :ijs[kk vkSj
O;olk; esa mldk mi;ksxA

bdkbZ&5
lwpdkad&vo/kkj.kk] mi;ksfxrk] jhfr;k¡] ewY;kadu o lewgh lwpdkadks dk ljy o Hkkfjrek/;]
dkyJs.kh dk fo'ys"k.k&dkyJs.kh ds fl)kUr] dkyJs.kh ds la?kVd] izo`fÙk dk fo'ys"k.k ¼ekSleh fopj.kksa dks NksM+dj½
U;wure oxZ jhfr] f}?kkrh; ijoyf;d jhfr] py ek/; jhfr] dky Js.kh dk O;olk; esa mi;ksxA

Suggested Books:
* Oswal, Bansal, Jhamb, Mujral, Maheshwari- Business Statistics (RBD Publishing House, Jaipur)
* Ranga, Gupta, Goyal, Bansal- Business Statistics (Ajmera Book Company, Jaipur)
* Gupta S.R. – Statistical Methods (Sultan Chand & Sons, New Delhi)
* Gupta S.N. - Statistical Methods (Sahitya Bhawan, Agra)
* Aczel, A. D., Sounder Pandian, J. Saavanan, P. & Joshi, R. (2012) - Complete Business Statistics
(McGraw Hill Education (India) Pvt. Ltd.: New Delhi)
* Levin, R. I. & Rubin, D. S. (1997) - Statistics for Management (Prentice-Hall of India)
* vksloky] caly] >k¡c] O;kl & O;kolkf;d lkaf[;dh ¼vkj-ch-Mh- ifCyf'kax gkml] t;iqj½
* jaxk] xqIrk] xks;y] caly & O;kolkf;d lkaf[;dh ¼vtesjk cqd dEiuh] t;iqj½
* ukxj ds-,u- & lkaf[;dh ds ewy rRo &¼ehuk{kh izdk'ku] esjB½

B.Com. Semester III Exam

Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.

Course Wise Contents for B. Com Programme

Semester III: Discipline Centric Courses

BCM4.5DCCT32: Income Tax Law & Accounts

(Accountancy and Business Statistics Group)
Objectives
It will help students to identify the basic concepts, definitions and terms related to Income Tax. It will
enable the students to determine the residential status of an individual and scope of total income. It will also
help the students to compute income under various heads namely income from salaries, house property,
business/ profession, capital gains and income from other sources. To enable the students to compute the
net total taxable income of an individual.
Course Outcomes:
The successful completion of this course shall enable the learner: This course will enable the students to
combine practice and theoretical knowledge of Income Tax. Students would identify the technical terms
related to Income Tax. This course will help students to determine the residential status of an individual
and scope of total income. Students would compute income from salaries, house property,
business/profession, capital gains and income from other sources. Students will be able to understand the
practical knowledge required for Tax procedures and systems.

Unit – I
Introduction and definitions, Residential Status and incidence of tax, computation of taxable
Income under the head salary.

Unit-II
Computation of taxable income under the heads: Income from house property,
Income from business or profession.

Unit-III
Computation of income from capital gains,
Income from other sources,

Unit-IV
Aggregation and clubbing of income, set off and carry forward of losses, Exempted incomes.
Deductions from Gross Total Income.

Unit-V
Computation of total income and tax liability of individuals.
Provisions regarding deduction of tax at source and Advance payment of tax. Assessment procedure.
Note: The act and Rules which are relevant for the assessment year beginning form 1st April
immediately preceding the date of commencement of the Academic Session.

BCM4.5DCCT32: vk;dj fo/kku ,oa ys[ks

¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½
bdkbZ&1
ifjp; ,o aifjHkk"kk,a] djnkrk dh fuokl fLFkfr ,oa djnkf;Ro]
osru 'kh"kZd ds vUrxZr dj ;ksX; vk; dh x.kukA
bdkbZ&2
edku lEifÙk ls vk;] O;kikj vFkok is'ks ls vk; 'kh"kZdkas ds vUrxZr dj ;ksX; vk; dh x.kukA

bdkbZ&3
iwt
a hykHk] vU; lk/kuksa ls vk; dh x.kukA

bdkbZ&4
vk; dk ;ksx rFkk feykuk] gkfu;ksa dh iwfrZ djuk ,oa vkxs ys tkuk] dj eqDr vk;sa]
ldy dqy vk; esa ls dVkSfr;k¡A

bdkbZ&5
O;f"V;ksa dh dqy vk; ,oa djnkf;Ro dh x.kuk]
mn~xe LFkku ij dj dh dVkSrh ,oa vk;dj ds vfxze Hkqxrku ds lEcU/k esa izko/kku] dj fu/kkZj.k izfØ;kA
uksV% 'kS{kf.kd l= izkjEHk gksus dh rkjh[k ls Bhd iwoZ dh 1 vizSy ls izkjEHk dj fu/kkZj.k o"kZ ls lEcfU/kr fo/kku
,oa fu;eksa dk v/;;u djuk gSA

Suggested Books:
* Income Tax Law and Accounts – Choudhary, Bansal, Choudhary, Joshi (Choudhary Parkashan, Jaipur)
* Income Tax Law and Accounts – Ranga, Vyas, Mujral, Kukkar (RBD, Publishing House, Jaipur)
* Singhania V.K.- Students Guide to Income Tax
* Meharotra H.C.– Income Tax Law & Accounts.
* Income Tax Law and Accounts – Choudhary, Bansal, Choudhary, Joshi (Choudhary Parkashan, Jaipur)
* Income Tax Law and Accounts – Ranga, Vyas, Mujral, Chahaliya, Kataria (RBD, Publishing House,
Jaipur)
* Singhania V.K.- Students Guide to Income Tax
* Meharotra H.C.– Income Tax Law & Accounts.
* vk;dj fo/kku ,oa ys[ks& pkS/kjh] caly] pkS/kjh] tks'kh ¼pkS/kjh izdk'ku] t;iqj½
* vk;dj fo/kku ,oa ys[ks& jaxk] O;kl] eqtjky] pkgfy;k ¼vkj-ch-Mh- ifCyf'kax gkml] t;qij½
* esgjks=k ,p-lh-& vk;dj fo/kku ,oa ys[ks ¼lkfgR; Hkou] vkxjk½
 B.Com. Semester IV Exam
Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.
Course Wise Contents for B. Com Programme
Semester IV :- Discipline Centric Courses

BCM4.5DCCT42: Cost Accounting

(Accountancy and Business Statistics Group)

Objectives:
The course is designed to provide in-depth coverage of cost accounting concepts, objectives, and
accumulation and reporting procedures. It will enable the students to acquire the basic knowledge on cost
accounting concepts, elements and classification of cost and overheads, levels of material control, purchase
and stores control. To enable students to examine and discuss various aspects Marginal Costing and
construct marginal cost statements. Analyze the various system of wage payment and methods of operating
costing. To enable students to discuss and describe the concept of variance analysis and teach them
computation of various variances.
Course Outcomes:
The successful completion of this course shall enable the learner: To understand the basic concepts of costs
and fundamentals of cost accounting. Students would construct statement of marginal costs and calculate
various Marginal Costing ratios. Students would be able to solve various decision-making problems that
take place in business. Students would recall the need for variance analysis and would compute material,
labor, variable overheads, fixed overheads, sales and profit variances.
Unit–I
Introduction: Nature objectives and significance of Cost Accounting. Various cost concepts. Ascertainment
and control of cost. Difference between Cost, Financial and Management Accounting. Installation of
costing system. Elements of cost. Techniques and methods of cost.
Direct Material: Purchase & issue of materials, Economic order Quantity and determination of various levels
of inventory. Methods of pricing the issuing of material. Selective inventory control techniques –
A.B.C.Analysis.

Unit-II
Direct Labour : Direct labour cost and its control. Time keeping and time booking. Methods of wage
payment, Individual & group bonus plans,
Overhead – Meaning of overhead. Apportionment and absorption of over head. Treatment and dispositions
of Under and over recovery. Control of administration, selling & Distribution Over heads. Machine Hour
Rate

Unit-III
Unit Costing, Contract Costing.

Unit-IV
Standard Costing: Concepts, Significance and limitations. Analysis of variances (Material and labour
variances)
Reconciliation of Financial Accounts and Cost Accounts

Unit-V
Marginal costing and BEP Analysis (Excluding Managerial Decisions),
Operating Costing.

BCM4.5DCCT42: ykxr ys[kkadu

¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½
bdkbZ&1
ifjp; % ykxr ys[kkadu dh izÑfr] mís'; ,oa lkFkZdrk] fofHkUu ykxr vo/kkj.kk;s]a ykxr fu/kkZj.k ,oa fu;a=.k]
ykxr foÙkh; ,oa izca/k ys[kakdu esa vUrj] ykxr fu/kkZj.k i)fr dh LFkkiuk] ykxr ds rÙo% ykxr fu/kkZj.k dh
izfof/k;k¡ ,oa jhfr;k¡A
izR;{k lkexzh % lkexzh dk Ø; ,oa lkexzh dk fuxZeu] vkfFkZd vkns'k ek=k rFkk LVkWd ds fofHkUu Lrjksa dk
fu/kkZj.k] lkexzh fuxZeu ds ewY;akdu dh jhfr;k¡] lkexzh fu;U=.k dh pqfuUnk rduhds&v] c] l fo'ys"k.kA

bdkbZ&2
izR;{k Je& izR;{k Je ykxr ,oa bldk fu;U=.k] le; fu/kkZj.k ,oa le; dk ys[kk] etnwjh Hkqxrku dh
jhfr;k¡] O;fDrxr ,oa lkewfgd cksul ;kstukA
mifjO;;& mifjO;;ksa dk vFkZ] mifjO;;ksa dk vuqHkktu ,oa vo'kks"k.k] vYi ,oa vf/k olwyh dk O;ogkj ,oa
fuiVkjk] iz'kklfud] foØ; ,oa forj.k mifjO;;ksa ij fu;U=.k] e'khu ?kaVk njA

bdkbZ&3
bdkbZ ykxr fu/kkZj.k] Bsdk ykxr fu/kkZj.k

bdkbZ&4
izeki ykxr ys[kkadu % vo/kkj.kk,a] egRo ,oa lhek,a] fopj.kksa dk fo'ys"k.k ¼dsoy lkexzh ,oa Je fopj.k½
ykxr ys[kks ,ao foÙkh; ys[kks dk feykuA

bdkbZ&5
lhekUr ykxr ys[kkadu ,oa lefoPNsn fo'ys"k.k ¼izcU/kdh; fu.kZ;ksa dks NksM+dj½
ifjpkyu ykxr fu/kkZj.k jhfrA

Suggested Books:
* Oswal, Bansal, Joshi, Vyas, Mujral – Cost Accounting (RBD Publishing House, Jaipur)
* Jain, Khendelwal & Pareek – Cost Accounting (Ajmera Book Company, Jaipur)
* Jain & Narang – Cost Accounting (Kalyani Publication, Delhi)
* Banerjee B.- Cost Accounting (World Press, Calcutta)
* Jawahar Lal – Cost Accounting (Tata Mcgraw Hill, Delhi)
* vksloky] jaxk] caly] tks'kh] eqtjky& ykxr ys[kkadu ¼vkj-ch-Mh- ifCyf'kax gkml] t;iqj½
* tSu] [k.Msyoky] ikjhd & ykxr ys[kkadu ¼vtesjk cqd dEiuh] t;iqj½
* ekgs'ojh ,oa feÙky & ykxr ys[kkadu ¼egkohj izdk'ku] fnYyh½
 B.Com. Semester V Exam
Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.
Course Wise Contents for B. Com Programme
Semester V: Discipline Centric Courses

BCM4.5DCCT52: Corporate Accounting

(Accountancy and Business Statistics Group)
Objectives:
This course is designed to equip the students with the preparation of financial statements of companies
including computation of Managerial Remuneration. Understand the provisions relating to Valuation of
Goodwill and Valuation of Shares. To understand the accounting procedure for Internal Reconstruction. To
impart knowledge on Liquidation of Companies. Explain the concept of Double Account System and
Accounting for Holding and Subsidiary companies. Prepare the accounts of companies undergoing
Amalgamation.

Course Outcomes:
The successful completion of this course shall enable the learner: To acquire the knowledge in company
accounts. Understand the accounting treatment in amalgamation. To understand the procedure for Internal
Reconstruction. Familiarize the analytical skills in corporate accounting, calculation of managerial
remuneration. Gain knowledge about various methods for calculating goodwill and shares and preparation
of liquidator’s final statement accounting. Develop the application skills to calculate profit and loss
account, consolidated balance sheet of holding companies.
Unit–I
Accounting for Internal Reconstruction.,
Accounting for Amalgamation of Companies (excluding inter – company holding).

Unit-II
Valuation of Goodwill. Valuation of Shares.

Unit-III
Final Accounts of companies (including computation of Managerial Remuneration).
Disposal of Profits (including Capitalization of Profit)

Unit-IV
Liquidation of companies,
Double Account System (Excluding Accounts of Electricity Supply Companies.)

Unit-V
Accounting of Holding and Subsidiary Companies in India,
Consolidated Balance Sheet and Profit & Loss Account.

BCM4.5DCCT52: uSxe ys[kakdu

¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½
bdkbZ&1
vkUrfjd iqufuZekZ.k ds fy, ys[kkadu]
dEifu;ksa ds ,dhdj.k gsrq ys[kkadu ¼var% dEiuh va'k /kkj.k dks NksM+dj½
bdkbZ&2
[;kfr dk ewY;kadu] va'kksa dk ewY;kadu
bdkbZ&3
dEiuh ds vafre [kkrs ¼çcUèkdh; ikfjJfed x.kuk dks 'kkfey djrs gq,½]
ykHkksa dk caVokjk ¼ykHkksa ds iwt
a hdj.k dks 'kkfey djrs gq,½
bdkbZ&4
dEifu;ksa dk lekiu]
f}[kkrk i)fr ¼fctyh vkiwfrZ dEifu;ksa ds [kkrksa dks NksM+dj½
bdkbZ&5
Hkkjr esa lw=èkkjh o lgk;d dEiuh ds ys[ks]
,dh—r fpëk o ykHk&gkfu [kkrkA
Suggested Books:
* Corporate Accounting- Khatri, Bansal, Mujral, Chahaliya, Vyas, (RBD, Publishing House, Jaipur)
* Corporate Accounting- Jain, Khandelwal, Pareek - (Ajmera Book Company, Jaipur)
* Advanced Accountancy – R.L. Gupta
* Advanced Accountancy – Shukla Grewal
* Advanced Accountancy– S.N. Maheshwari
* Advanced Accountancy – Jain, Narang.
* Advanced Accountancy– Tulsian P.C. (Tata MC Graw Hill Pub. Co.)
* uSxe ys[kakdu& jaxk] caly] eqtjky] O;kl] xzksoj] ¼vkj-ch-Mh- ifCyf'kax gkml] t;iqj½
* uSxe ys[kakdu& tSu] [k.Msyoky] ikjhd ¼vtesjk cqd dEiuh] t;iqj½
 B.Com. Semester VI Exam
Scheme of Examination
Min. Pass Marks- 43+11=54 Duration – 3 Hrs. Max. Marks – 120+30
*There will be a scheme of 150 marks.
*The scheme is structured as follows:
*Total 150 marks = 120 marks Theory course + 30 marks Internal assessment
*For 120 marks Theory course:
* Course will contain 5 units. The question paper shall contain three sections
* Section –A (20 marks) shall contain 10 questions two from each Unit. Each question shall be of 2 marks.
All the questions are compulsory. Section A will be prepared such that questions Q1(i) to Q1(v) are
multiple-choice questions, while questions Q1(vi) to Q1(x) will be fill-in-the-blank questions.
* Section - B (40 marks) shall contain 5 questions) (i.e. Q2 to Q6) (two from each unit with internal
choice. Each question shall be of 8 marks. The candidate is required to answer all 5 questions. The
answers should not exceed 150 words
* Section - C (60 marks) shall contain 5 questions (i.e. Q7 to Q11), one from each Unit. Each question
shall be of 20 marks. The candidate is required to answer any three questions . The answers should not
exceed 400 words.
Course Wise Contents for B. Com Programme
Semester VI : Discipline Centric Courses

BCM4.5DCCT62: Goods and Service Tax & Custom Duty

(Accountancy and Business Statistics Group)

Objectives:
The objective of this course is to help students acquire the basic knowledge of Indirect taxation, GST,
CGST, SGST, IGST, Levy and collection of GST and Registration of GST. To enable the students to
discuss the concept of Supply along with the rules related to time, place and value of supply. To enable the
students to compute the Goods and Service Tax (GST) payable by a supplier after considering the eligible
input tax credit. To enable the students analyze the persons liable for registration and the persons not
required to obtain registration under the GST law. To impart the basic knowledge of Custom Duty ACT.
Course Outcomes:
At the end of this course students will be able to explain the various terms related to Goods and Service tax
(GST). Students will understand the time, place and value of supply. Furthermore students will be able to
compute the amount of CGST, SGST and IGST payable after considering the eligible input tax credit.
Students would analyze whether a person is required to obtain registration under GST law. Students will
be familiarized with the Custom Duty ACT.
Unit–I
CGST/SGST: Introduction and definitions under central goods and service Tax Act, 2017 and State Goods
and Service Tax Act 2017. Meaning and scope of supply, levy and collection of tax.

Unit-II
CGST/SGST: Time and value of supply of goods and services, Input Tax credit, Registration under
CGST/SGST Act, filing of returns and assessment, payment of tax including payment of tax on reverse
charge basis. Refund under the Act.

Unit-III
CGST/SGST: Accounts and Records. Composition Scheme, Job work and its Procedure, Various
Exemptions under GST, Demand and recovery under GST, Miscellaneous provisions of GST.

Unit - IV
IGST: Introduction to Integrated Goods and Service Tax (IGST) and Definitions, Levy and collection of
tax and Exemption from Tax, Place of Supply of Goods and Services, Determination of Nature of Supply
and zero rated supply.

Unit–V
Custom Act 1962:- Introducation and definitions, Provisions relating to prohibition of Import and Export of
Goods, Custom Duty Authorities and their Powers, Penalties and Prosecutionals, Baggage, Appeals and
Revision, Procedure for import and Export, Tax Liability and Valuation of Goods, Computation of Custom
Duty

BCM4.5DCCT62: oLrq ,ao lsok dj rFkk lhek 'kqYd

¼ys[kkdeZ ,oa O;kolkf;d lkaf[;dh lewg½
bZdkbZ&1
dsUnh; oLrq ,oa lsok dj@jkT; oLrq ,oa lsok dj& dsUæh; oLrq ,oa lsok dj vfèkfu;e] 2017 vkSj jkT; oLrq
,oa lsok dj vfèkfu;e] 2017 ds rgr dj dk ifjp; ,oa ifjHkk"kk,¡] oLrq ,oa lsok dj dk vFkZ ,oa {ks=] dj dk
mn~xzg.k ,oa laxzg.kA

bZdkbZ&2
dsUnh; oLrq ,oa lsok dj@jkT; oLrq ,oa lsok dj& oLrq ,oa lsok dj dh vkiwfrZ dk le; ,oa ewY;] buiqV dj
tek] oLrq ,oa lsok dj vfèkfu;e ds rgr iathdj.k] foojf.k;k¡ çLrqr djuk ,oa dj fuèkkZj.k] foijhr çHkkj
lfgr oLrq ,oa lsok dj dk Hkqxrku] oLrq ,oa lsok dj vfèkfu;e ds rgr dj dh okilhA
bZdkbZ&3
dsUnh; oLrq ,oa lsok dj@jkT; oLrq ,oa lsok dj& ys[ks ,oa vfHkys[kks]a lfEeJ.k mn~xzg.k] QqVdj dk;Z ,oa
bldh çfØ;k] oLrq ,oa lsok dj ls eqfDr] oLrq ,oa lsok dj ds rgr ek¡x ,oa olwyh] oLrq ,oa lsok dj ds rgr
fofoèk çkoèkkuA

bZdkbZ&4
,dh—r oLrq ,oa lsok dj& ,dh—r oLrq ,oa lsok dj dk ifjp; ,o ifjHkk"kk,¡] dj dk mn~xzg.k ,oa laxzg.k
,oa dj ls eqfä] oLrq ,oa lsokvksa dh iwfrZ dk LFkku] iwfrZ dh ç—fr dk fuèkkZj.k ,oa 'kwU;&nj iwfrZA

bZdkbZ&5
lhek 'kqYd vfèkfu;e] 1962& ifjp; ,oa ifjHkk"kk,¡] oLrq ds vk;kr ,oa fu;kZr ij fu"ksèk lEcUèkh çkoèkku] lhek
'kqYd çkfèkdkjh ,oa muds vfèkdkj] vFkZ&n.M ,oa vfHk;kstu] ;k=h lkeku] vihy ,oa iqufoZpkj] vk;kr ,oa fu;kZr
çfØ;k] djnkf;Ro ,oa eky dk ewY;kadu] lhek 'kqYd dh x.kukA

Suggested Books:
* Goods and Service Tax & Custom Duty – P.C. Publication, Bansal, Choudhary, Joshi (Choudhary
Parkashan, Jaipur)
* Goods and Service Tax & Custom Duty – Ranga, Vyas, Mujral, Kukkar (RBD, Publishing House,
Jaipur)
* Datey V.S. : GST Ready Reckoner, Taxman Publication, New Delhi.
* Goel Pankaj: GST Ready Reckoner, Reference (2017) Commercial Law Publisher (India) Pvt.
Ltd.
* oLrq ,ao lsok dj rFkk lhek 'kqYd & pkS/kjh] caly] pkS/kjh] tks'kh ¼ ih-lh-ifCyds'kUl] t;iqj½
* oLrq ,ao lsok dj rFkk lhek 'kqYd & jaxk] O;kl] eqtjky] dkSf'kd ¼vkj-ch-Mh- ifCyf'kax gkml]
t;qij½