modular syllabus: 2016-17 b.com (hons & gen) · accounting-double entry book keeping...
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MODULAR SYLLABUS: 2016-17
B.COM (HONS & GEN)
1ST YEAR GEN
NAME/PAPER
MODULE UNIT TOPIC TEACHER MONTH
FA/1.2cg
I 1 Introduction-Nature of accounting-Double entry book keeping system-Bases of accounting-Basic concepts and conventions:
TD Aust
2 Revenue recognition & Inventories:
CC Aust
3 nature of depreciation SB Sept
4 Reserves and provisions SB Sept
5 Capital and revenue expenditures
CC NOV
6 Adjustment and rectification NB NOV
7 Preparation of financial statements: of sole proprietorship business entities
TD DEC
8 Preparation of financial statements: a) from incomplete records b) of non-profit organisation
RD JAN &FEB
II 9 Consignment accounting TD AUST &SEPT
10 Accounting for sale on approval
RD NOV
11 Sectional and Self balancing ledger
NB NOV
12 Insurance claim for loss of stock and for loss of profit
SB DEC
13 Partnership accounts-I P/L Appropriation account
CC JAN
Change in constitution of firm – change in P/S ratio,
CC FEB
admission, CC MAR retirement and retirement cum admission –
CC MAR
Death of a partner RD MAR
CLASS TEST SEP-OCT
MID-TERM TEST DEC 1ST &2ND WEEK
TEST EXAM MAR 2ND WEEK
1ST YEAR GEN 1ST YEAR GEN
BRF/1.3cg
1 1 The Indian Contract Act,
1872- SG AUST TO
FEB
2 The Sale of Goods Act, 1930 TD AUST & SEPT
3 Indian Partnership Act, 1932 TD AUST &SEPT
4 The Negotiable Instruments
Act, 1881
SG NOV & DEC
BRF/1.3cg
II 5 INDIAN COMPANY LAW-
Introduction SG NOV &
DEC
BRF/1.3cg
I 6 Consumer Protection Act,
1986
SG MAR
II 7 Memorandum of Association
and Articles of Association
SG JAN & FEB
8 Formation of Company SG JAN &FEB
9 Share Capital TD MAR
10 Board of Management SG MAR
CLASS TEST SG SEP-OCT
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM MAR 2ND WEEK
PM/1.4cg
1 1 Introduction to
Management
CC AUST
2 Different Schools of
Management Thought
TD SEP
3 Planning: CS AUST-SEP
4 Organizing SB NOV
PM/1.4cg
II 5 Motivation TD NOV-DEC
6 Leadership: CS JAN-FEB
7 Co-ordination SB NOV-DEC
8 Control CC JAN-FEB
BC/1.4cg
1 1 Introduction CS AUST
2 Types of Communication TD SEPT
3 Tools of Communication CC NOV
BC/1.4cg
II 4 Drafting SB DEC-FEB
CLASS TEST SEP-OCT
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM MAR 2ND WEEK
1ST YEAR HONS
NAME/PAPER
MODULE UNIT TOPIC TEACHER
MONTH
FA/1.2c I 1 Introduction-Nature of TD AUST
hg accounting-Double entry book keeping system-Bases of accounting-Basic concepts and conventions:
2 Revenue recognition & Inventories:
CC AUST
3 nature of depreciation SB SEP
4 Reserves and provisions SB SEP
5 Capital and revenue expenditures
CC NOV
6 Adjustment and rectification NB NOV
7 Preparation of financial statements: of sole proprietorship business entities
TD DEC
8 Preparation of financial statements: a) from incomplete records b) of non-profit organisation
RD JAN &FEB
II 9 Consignment accounting TD AUST &SEP
10 Accounting for sale on approval RD NOV
11 Sectional and Self balancing ledger
NB NOV
12 Insurance claim for loss of stock and for loss of profit
SB DEC
13a Partnership accounts-I P/L Appropriation account
CC JAN
13b Change in constitution of firm – change in P/S ratio,
CC FEB
13c admission, CC MAR
13d retirement and retirement cum admission
CC MAR
13e Death of a partner
RD MAR
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM MAR 2ND WEEK
BRF/1.3chg
1 1 The Indian Contract Act, 1872- SG AUST TO FEB
1ST YEAR HONS
2 The Sale of Goods Act, 1930 TD AUST & SEPT
3 Indian Partnership Act, 1932 TD AUST &OCT
4 The Negotiable Instruments
Act, 1881
SG NOV & DEC
BRF/1.3chg
II 5 INDIAN COMPANY LAW-
Introduction SG NOV &
DEC
BRF/1.3 I 6 Consumer Protection Act, 1986 SG MAR
chg II 7 Memorandum of Association
and Articles of Association
SG JAN & FEB
8 Formation of Company SG JAN &FEB
9 Share Capital TD MAR
10 Board of Management SG MAR
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM MAR 2ND WEEK
PM/1.4chg
1 1 Introduction to Management CC AUST
2 Different Schools of
Management Thought
TD SEP
3 Planning: CS NOV
4 Organizing SB NOV
PM/1.4chg
II 5 Motivation TD DEC
6 Leadership: CS JAN
7 Co-ordination SB FEB
8 Control CC FEB
BC/1.4chg
1 1 Introduction CS AUST
2 Types of Communication TD SEP
3 Tools of Communication CC -NOV
II 4 Drafting SB DEC-FEB
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM
MAR 2ND WEEK
2ND YEAR HONS
ITBG/2.1chg
I 1 Information Technology and
Business – An Overview
SC AUST
2 Number System and
Representation of Data in
Computing System
SC SEP
3 Fundamentals of Computer SC NOV
4 Data organization and Data
Base Management System
SC NOV
I 5 Data Communication and
Computer Network
SC DEC
6 Introduction to Internet SC JAN
7 Security Issues SC FEB
practical
II 1 Introduction to GUI based
operating system
SC AUST
2 Word Processor SC NOV
3 Electronic Spreadsheet SC NOV-DEC
II 4 Data Base Management
System
SC JAN
5 Financial Accounting
Package and its
Implementation (TALLY /
ACE
SC
FEB
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
PMEC/2.2chg
I 1 Marketing CS AUST &SEP
2 Market Segmentation TD SEPT&NOV
3 Marketing Mix: concept; 4 Ps
vs. 4 Cs-Product
CC AUST &SEP
4 Pricing & Promotion SB NOV
5 Marketing Channels
CC DEC-FEB
6 Retail Management:
meaning, functions, types etc.
TD DEC-FEB
ECOMMERCE/2.2chg
II 1 Overview of E-Commerce CS AUST
2 Categories of E-Commerce
(Models
SB SEP
3 E-CRM TD NOV
2ND YEAR HONS
ECOMMERCE/2.2chg
II 4 E-Payment
Types of E-Payment
CC DEC
5 Introduction to ERP SB JAN-FEB
6 Supply Chain Management TD FEB
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
FA-2/2.4ch
I 1 Partnership accounts-II
RD AUST-SEP
2 Branch accounting RD AUST
3 Hire purchase and Instalment payment system
NB SEP
4 Departmental accounts
TD NOV
5 Introduction to Accounting Standard
NB JAN-FEB
II 6 Company – Meaning, Issue of Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures, Employee Stock Option Plan
RD NOV-DEC
7 Buy back and Redemption of
NB NOV
preference shares
8 Redemption of debenture
CC DEC
9 Company Final Accounts
TD DEC-JAN
CLASS TEST NOV
REVISION RD-TD-NB
FEB
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
Taxation/2.5ch
I 1 Basic Concepts and
Definitions under IT Act
TD AUG
2 Residential Status and
Incidence of Tax
Residential status of all
persons except company
TD SEP
3 Incomes which do not form
part of Total Income,
Except sections 10A, 10AA,
10B, 10BA& Agricultural
Income
TD AUG
2ND YEAR HONS
4 Income from salary RD SEP
5 Income from house prorety RD NOV
6 Income from capital gains NB NOV
7 Income from business and
profession
NB NOV
8 Income from others source CC DEC
Taxation/2.5ch
I
9 Income of other Persons
included in Assessee’s Total
Income
Remuneration of spouse,
income from assets
transferred to spouse
andSon’s wife, income of
minor
CC JAN
10 Set off and Carry Forward of
Losses
CC DEC
11 Dedictopms from Gross
Total Income
RD JAN
12 Computation of Total Income
and Tax Payable
RD FEB
II
13 TAX MANAGEMENT-
Provision for Filing of
Return, Assessment of
Return, Advance Tax,
Interest, TDS
TD JAN
14 WEALTH TAX NB JAN
15 CENTRAL SALES TAX,
1956
TD JAN
16 WB VAT ACT, 2003 TD FEB
17 CENTRAL EXCISE ACT,
1944
RD FEB
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
Cost & Management accounting/2.6 ch
I
1 Introduction, Cost concepts,
terms and classification of
Costing Methods and
Techniques costs,
NB AUST-SEP
2 Material Cost- Storage of
materials - Purchase of
3materials- Materials
control- Methods of Pricing
Material Issues- Treatment of
Normal and Abnormal Loss
of Materials
TD SEP
2ND YEAR HONS
3 Employee Cost, Incentive
Systems
NB NOV
4 Overhead- Introduction,
Manufacturing Overheads,
Activity Based Costing,
Preparation of Cost Sheet
CC DEC
Cost & Management accounting/2.6 ch
II
5 Cost Book-keeping- Non-
Integrated System, Integrated
System, Reconciliation
NB NOV
6 Job Costing, Contract
Costing, Service Costing and
Output Costing-
RD DEC
7 Process Costing, Equivalent
Production, Inter-process
profit
TD DEC
8 CVP Analysis Introduction;
CVP Assumptions and Uses;
Break-Even Analysis: BE
Point
and Margin of Safety;
Graphical presentation of
CVP Relationship; Profit
Graph
CC JAN-FEB
9 Marginal Costing and
Management Decisions –
Marginal Costing vis-à-vis
Absorption
Costing; Marginal Costing
Techniques; Marginal Cost
and Product Pricing; Product
Mix and
Make or Buy Decisions, Shut
Down Decisions (with simple
type of problems on different
areas of decision making)
NB DEC
10 Budgetary Control- NB JAN
11 Standard Costing TD FEB
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
Auditing/2.3ch
I
1 Introduction TD AUG
2 Auditing Procedures and
Techniques
CS AUG
3 Internal Control and Internal
Audit
RD Sept
2ND YEAR HONS
4 Audit Sampling and
Analytical Procedure
NB aug
5 Audit (Vouching and
Verification) of Different
Items
SB Sept
Auditing/2.3ch
II
6 Company Audit TD NOV-DEC
7 Audit Report and Certificate RD JAN
8 Audit of Different
Institutions
NB NOV
9 Investigation SB FEB
10 Other Thrust Areas CS DEC-JAN
CLASS TEST NOV
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND WEEK
2ND YEAR GEN
FA-2/2.4cg
I 1 Partnership accounts-II
RD AUG- NOV
2 Branch accounting RD AUST-SEP
3 Hire purchase and Instalment payment system
NB OCT-NOV
4 Departmental accounts
TD DEC-JAN
FA-2/2.4cg
II 5 Company – Meaning, Issue of Alteration of Share Capital, Shares, Right and Bonus Share, Underwriting of shares and debentures,
NB DEC-JAN
6 Buy back and Redemption of preference shares
RD OCT
7 Redemption of debenture
NB JAN-FEB
8 Investment accounting CC FEB
CLASS TEST SEP-OCT
MID TERM TEST DEC 1ST &2ND WEEK
TEST EXAM FEB 2ND
WEEK
2ND YEAR GEN
Taxation/2.5cg
I 1 Basic Concepts and
Definitions under IT Act
TD AUST-SEP
2 Residential Status and
Incidence of Tax
TD SEP
3 Incomes which do not form
part of Total Income,
Except sections 10A, 10AA,
10B, 10BA& Agricultural
Income
TD AUST-SEP
4 Income from salary RD SEP
5 Income from house prorety RD SEP
6 Income from capital gains NB NOV
7 Income from business and
profession
NB DEC
8 Income from others source CC NOV
Taxation/2.5ch
I
9 Income of other Persons
included in Assessee’s Total
Income
Remuneration of spouse,
income from assets
transferred to spouse
andSon’s wife, income of
minor
CC DEC
10 Set off and Carry Forward of
Losses
CC JAN
11 Deduction from Gross Total
Income
RD DEC
12 Computation of Total Income
and Tax Payable
RD JAN
II
13 TAX MANAGEMENT-
Provision for Filing of
Return, Assessment of
Return, Advance Tax,
Interest, TDS
TD FEB
14 WEALTH TAX NB JAN
15 CENTRAL SALES TAX,
1956
TD JAN
16 WB VAT ACT, 2003 TD FEB
17
CENTRAL EXCISE ACT,
1944
RD FEB
CLASS TEST NOV
MID TERM TEST DEC-1ST-2ND WEEK
2ND YEAR GEN
TEST EXAM FEB 2ND WEEK
2ND YEAR GEN
Cost & Management accounting-1/2.6 cg
I
1 Introduction, Cost concepts,
terms and classification of
Costing Methods and
Techniques costs,
NB AUST
2 Material Cost- Storage of
materials - Purchase of
3materials- Materials
control- Methods of Pricing
Material Issues- Treatment of
Normal and Abnormal Loss
of Materials
TD SEP
3 Employee Cost, Incentive
Systems
NB AUST-SEP
II 4 Overhead- Introduction,
Manufacturing Overheads,
Activity Based Costing,
Preparation of Cost Sheet
CC NOV
Cost & Management accounting-1/2.6 cg
II
5 Administration, Selling and
Distribution Overheads
NB DEC-JAN
6 Job Costing RD NOV
7 Contract Costing, RD DEC
8 Cost Book-keeping- Non-
Integrated System, Integrated
System, Reconciliation
NB JAN-FEB
Class test NOV
MID TERM TEST DEC-1ST-2ND WEEK
TEST EXAM FEB 2ND WEEK
Auditing/2.3cg
I
1 Introduction TD AUST
2 Auditing Procedures and
Techniques
CS SEP
3 Internal Control and
Internal Audit
RD NOV
4 Audit Sampling and
Analytical Procedure
NB AUST
2ND YEAR GEN
5 Audit (Vouching and
Verification) of Different
Items
SB SEP
Auditing/2.3cg
II
6 Company Audit TD NOV-DEC
7 Audit Report and
Certificate
RD JAN
8 Audit of Different
Institutions
NB DEC
9 Investigation SB FEB
10 Other Thrust Areas CS JAN-FEB
CLASS TEST NOV
MID TERM TEST DEC-1ST-2ND
WEEK
TEST EXAM FEB 2ND WEEK
3RD YEAR HONS
FA/3.1HA
I 1 Investment Accounts
RD AUST
2 Business Acquisition
TD AUST
3 Conversion of partnership into limited company
TD SEP
4 Amalgamation, Absorption and Reconstruction
NB NOV
5 Internal reconstruction NB SEP
6 Valuation- Goodwill CC NOV
7 Valuation- Shares CC NOV
8 Holding Company SB DEC
II 9 Introduction to Accounting Theory
NB JAN
10 Introduction to Financial Statements- Nature and Component of Financial Statement, Comparative Statement, Common-size Statement, Trend Analysis
CC DEC
11 Accounting Ratios for FSA
RD DEC
12 Fund Flow Statement
TD JAN
13 Cash Flow Statement
SB DEC
3RD YEAR HONS
mid term test DEC-1ST-2ND WEEK
test exam JAN -2ND WEEK
IFS-3.3HA
I 1 Financial System-
INTRODUCTION
MM AUST-SEP
2 Money and Indian Banking
System
MM SEP-OCT
3 Development Banks MM NOV
II
4 An overview of financial
markets in India
MM NOV
5 Money Market MM AUST-SEP
IFS&IMO/3.3HA
II 6 Capital Market MM SEP
7 Investors’ Protection MM DEC
8 Financial Services MM DEC
I
9 Other Financial Institutions MM OCT-NOV
10 Interest Rate Structure MM DEC
mid term test DEC-1ST-2ND
WEEK
test exam JAN -2ND WEEK
FM/3.4HA
I 1 Introduction TD AUST-SEP
2 Basic Concepts NB SEP
3 Sources of Finance and Cost
of Capital
CC SEP-OCT
4 Working Capital
Management (1)
RD SEP
II 5 Working Capital
Management (2)
RD SEP-OCT
FM/3.4HA
I 5 Leverage and Capital
Structure Theories
SB OCT-NOV
II
6 Capital Expenditure
Decisions (1)
TD DEC
7 Capital Expenditure
Decisions (2)
CC DEC
8 Dividend Decisions SB NOV
9 Financial Control NB DEC
mid term test DEC-1ST-2ND WEEK
3RD YEAR HONS
test exam JAN -2ND WEEK
PROJECT
Concept development,data
collection
SSG-TD-NB-RD-CS DEC
Project Reports-preparation-
final report submission
SSG-TD-RD-NB-CS JAN-FEB
3RD YEAR GEN
FA/3.1GA
I 1 Company Final Accounts
RD AUST
2 Company Merger And Reconstruction
NB AUST
3 Business Acquisition
TD SEP
4 Introduction to Accounting Standard
CC OCT-NOV
II 5 Valuation-Goodwill, Shares SB DEC
6 Holding Company NB OCT-NOV
7 Introduction to Accounting Theory
CC DEC
8 Introduction to Financial Statements
RD DEC
mid term test DEC-1ST-2ND WEEK
test exam JAN -2ND WEEK
COST I 1 Service Costing And Output RD AUST-
&MGT ACCUONTING-II/3.2GA
Costing sep
2 Process Costing (1) TD AUST
3 Process Costing (2)- Inter-
process profit- Joint products
and by products
TD SEP
4 CVP Analysis Introduction;
Assumptions and Uses;
Break-Even Analysis: BE
Point
and Margin of Safety;
Graphical presentation of
CVP Relationship; Profit
Graph
CC SEP-OCT
5 Marginal Costing and
Management Decisions -
Marginal costing Techniques;
Marginal
Cost and product Pricing;
Product Mix and Make or
Buy Decisions, Shut Down
Decisions
NB OCT-NOV
3RD YEAR HONS
COST &MGT ACCUONTING-II/3.2GA
II 6 Budgetary Control NB OCT-NOV
7 Standard Costing TD NOV
8 Financial Statement
Analysis (1)
Concept, Objectives, Benefit
and Limitations, of Financial
Statement Analysis; Tools of
Analysis; Value Added
Statements, Economic Value
Added (elementary level).
SB DEC
9 Financial Statement
Analysis (2)
Ratio Analysis for
performance evaluation and
financial health; Application
of Ratio
Analysis in decision making;
Inter-firm comparison
RD DEC
10 Statement of Changes in
Financial Position-
TD DEC
mid term test DEC-1ST-2ND WEEK
TEST EXAM JAN -2ND WEEK
FM/3.4GA
I 1 Introduction TD AUST
2 Basic Concepts NB AUST
3 Sources of Finance and Cost
of Capital
CC AUST
4 Working Capital
Management (1)
RD SEP
II 5 Working Capital RD SEP
BUSINESS MATHEMATICS AND STATISTICS (1ST YEAR)
1ST YEAR GEN+ Hons
NAME/PAPER
MODULE UNIT TOPIC TEACHER MONTH
MSBG /1.6 Chg
I 1 Introduction-definition of Statistics; Importance and scope of Mathematics & Statistics in Business decision; Limitations
CS Aug
2 Permutations & Combinations CS Aug
3 Set Theory CS Aug, Sept
4 Logarithm CS Sept
5 Binomial Theorem CS Sept
6 Compound Interest and annuities
CS Sept, Nov
7 Collection, Classification & Presentation of Statistical data
CS Nov
8 Measures of Central Tendency
CS Nov
9 Measures of dispersion CS Nov
II 10 Moments, Skewness & Kurtosis
CS Dec
11 Correlation & Regression CS Dec
12 Probability Theory CS Jan
13 Interpolation CS Jan, Feb
14 Index Numbers CS Feb
15 Time series analysis CS Mar
CLASS TEST SEP-OCT
MID-TERM TEST DEC 1ST & 2ND WEEK
TEST EXAM MAR 2ND WEEK
ADVANCE BUSINESS MATHEMATICS (3RD YEAR)
Management (2)
FM/3.4GA
I 6 Leverage and Capital
Structure Theories
SB SEP
II II II II
7 Capital Expenditure
Decisions (1)
TD OCT-NOV
8 Capital Expenditure
Decisions (2)
CC DEC
9 Dividend Decisions SB OCT-NOV
10 Financial Control NB DEC
MID-TERM TEST DEC-1ST-2ND WEEK
TEST EXAM JAN -2ND WEEK
3RD YEAR
ADVANCE BUSINESS MATHEM
I 1 .FUNCTIONS CS AUST
2 LIMIT AND CONTINUTY
CS AUST
ECONOMICS
1ST YEAR GEN+ Hons
NAME/PAPER
MODULE UNIT TOPIC TEACHER MONTH
ECONOMICS-I
I(MICRO
ECONOMIC THEORY)
1 Introduction-scope,distinction between Economics and business Economics,Functional relationships,concept of slope, production possibility Frontier
MM Aug
2 Basics of Demand and Supply
MM Aug
3 Theory of Consumer Behaviour
MM Aug-Sep
4 Theory of Production MM Sep
5 Theory of Cost MM Sep
6 Market for Commodities MM Nov
7 Factor Price Determination MM Nov
II 8 Indian Business Environment MM Dec
9 Overview of Indian Economic Trends
MM Dec
10 Issue in Indian Ecinomy MM Jan
11 Problems and Policies of Indian Economy
MM Jan, Feb
12 Indian Economic Planning MM March
CLASS TEST SEP-OCT
MID-TERM TEST DEC 1ST & 2ND WEEK
TEST EXAM MAR 2ND WEEK
HONS ATICS/3.2HA
3 DIFFERENTIATION CS SEP
4 APPLICATIONS OF DERIVATIVE
CS SEP
5 INTEGRATION CS NOV
6 DETERMINANTS CS NOV
7 MATRIX CS DEC 3RD YEAR HONS
Mid term test DEC-1ST-2ND WEEK
TEST EXAM JAN -2ND WEEK
3RD YEAR HONS
ECONOMICS
I (Macro Economics)
1 .MACRO ECONOMICS & RELATED CONCEPTS
MM AUG
2 NATIONAL INCOME ACCOUNTING
MM AUG,SEP
3 THEORY OF EQUILIBRIUM INCOME DETERMINATION
MM SEP
4 COMMODITY MARKET & MONEY MARKET EQUILIBRIUM
MM NOV
5 MONEY & INFLATION MM DEC, JAN
3RD YEAR HONS
mid term test DEC-1ST-2ND WEEK
TEST EXAM JAN -2ND WEEK
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