(Professional) Part III (Semester V & VI)

Syllabi and Courses of Reading
For
B.Com. Professional Part-III
(Semester V & VI)
For 2016-17, 2017-18 & 2018-19 Sessions
SCHEME OF B.COM PROFESSIONAL THREE YEAR COURSE
B.COM PROFESSIONAL THIRD YEAR

B.COM PROFESSIONAL FIFTH SEMESTER
FOR 2016-17, 2017-18 & 2018-19 SESSION
Paper Marks
MANAGEMENT ACCOUNTING-I
BCP 501 100
BCP 502 E-COMMERCE AND APPLICATIONS 100

BCP 503 CONTEMPORARY AUDITING 100
BCP 504 INDIAN FINANCIAL SYSTEM 100
CORPORATE GOVERNANCE &

BCP 505 SOCIAL RESPONSIBILITY OF 100
BUSINESS
B.COM PROFESSIONAL SIXTH SEMESTER

Paper Marks
BCP 601 MANAGEMENT ACCOUNTING-II 100
BCP 602 CONTEMPORARY ACCOUNTING 100
BCP 603 INVESTMENT ANALYSIS 100
BCP 604 PROJECT PLANNING & CONTROL 100
WORKSHOP ON ENTREPRENEURIAL
BCP 605 50
DEVELOPMENT
BCP 606 VIVA-VOCE 50
(2016-17, 2017-18 & 2018-19)

B.COM PROFESSIONAL
FIFTH SEMESTER
BCP-501
MANAGEMENT ACCOUNTING-I
Time Allowed: 3 Hrs. Max. Marks: 100
Period per week : 6 External Assessment: 70
Pass percentage : 35% Internal Assessment: 30
Note : Simple Calculator(not scientific) is allowed
Instructions for Paper-Setters/Examiners

The question paper covering the entire course shall be divided into three sections
as follows:
SECTION-A
It will consist of essay type and numerical questions. Four questions, two theory
and two numerical, shall be set by the examiner from Unit-I of the syllabus and the
candidate shall be required to attempt two. Each question shall carry 10 marks; total
weight of the section shall be 20 marks.
SECTION-B
and two numerical, shall be set by the examiner from Unit-II of the syllabus and the
SECTION-C
It will consist of 12 very short answer questions from entire syllabus. Students are
required to attempt 10 questions up to five lines in length. Each question shall carry 3
marks; total weight of the section shall be 30 marks
Unit-I
Management Accounting: Meaning, Nature, Scope and Functions of Management
Accounting; Changing role of Management Accountant: Meaning and Types of Financial
Statements, Limitations of Financial Statements; Objectives and Methods of Financial
Statements Analysis: Funds Flow Statement, Cash Flow Statement as per Indian
Accounting Standard 3.
Unit-II
Comparative Statements, Common Size Statements and Trend Analysis. Ratio
Analysis; Classification of Ratios: Profitability Ratios, Turnover Ratios, Liquidity Ratios,
Solvency Ratios; Advantage of Ratio Analysis; Limitations of Accounting Ratios,
Information System and Reporting to Management.
Suggested Readings:
1. Management Accounting by IM Pandey
2. Management Accounting by Malya L
3. Management Accounting by Khan and Jain
(2016-17, 2017-18 & 2018-19)

BCP-502
E-COMMERCE AND APPLICATIONS

as follows:
SECTION-A
It will consist of essay type questions. Four questions shall be set by the examiner
from Unit-I of the syllabus and the candidate shall be required to attempt two. Each
question shall carry 10 marks; total weight of the section shall be 20 marks.
SECTION-B
from Unit-II of the syllabus and the candidate shall be required to attempt two. Each
SECTION-C
Unit-I
Internet and Commerce: Business Operations; E-Commerce Practices vs.
Traditional Business Practices; Concepts b2b, b2c, c2c, b2g, g2h, g2c; Benefits of E-
Commerce to Organization, Consumers and Society. Limitation of E-Commerce.
Management Issues Relating to E-Commerce. Operations of E-commerce: Credit Card
Transaction; Applications in B2C: consumers Shopping Procedure on the Internet; Impact
on Disintermediation and re-intermediation; Global Market; Strategy of Traditional
Department Stores; Products in b2c Model; Success Factors of E-Brokers; Broker-based
Services Online; Online Travel Tourism Services; Benefits and Impact of E-Commerce
on Travel Industry; Real Estate Market; Online Stock Trading and its Benefits.
Unit-II
Applications in b2b: Applications of b2b; Key technologies for b2b; Architectural
Models of b2b; Characteristics of the Supplier-Oriented market Place, Buyer-Oriented
market Place and Intermediary-Oriented Market Place; Benefits of b2b on Procurement
Reengineering; Just in Time Delivery in b2b; in b2c; Internet-based EDI from Traditional
EDI Integrating Ec with Back-end Information Systems; Marketing Issues in
b2b.Applications in Governance : EDI in Governance; E-governance; E-governance
Applications of the Internet; Concept of Governance to Business, Business-to-
government and Citizen to Governance; E-governance Models; Private Sector Interface
in E-governance.
Suggested Readings:
1. Electronic Commerce by Syed Mahbubur Rahman, Mahesh Raisinghan
2. E-Commerce, Fundamentals And Applications by H. Chan, Raymond Lee, T. Dillon,
Elizabeth Chang
3. Introduction To E-Commerce by Rayport
(2016-17, 2017-18 & 2018-19)

BCP-503
CONTEMPORARY AUDITING


as follows:
SECTION-A
SECTION-B
SECTION-C
Unit-I
Auditing – Meaning, Objectives, Advantages, Classification of Audit, Internal
Audit, Internal Control, Internal Check, Audit Planning, Cost Audit, Management Audit,
Audit Report.
Unit-II
Vouching- Meaning and Importance, Vouching of Cash Transaction, Vouching of
trading transaction, Verification of Assets and Liabilities.
Company Audit- Right, Duties and Liabilities of Auditor, Appointment of Auditor.
Suggested Readings:
1. Kamal Gupta " Contemporary Auditing " (Tata Mc Graw Hills),
2. Pradeep Kumar "Auditing Theory & Practice: " (Kalyani Publications)
3. Ravinder Kumar & Virender Sharma "
Fundamentals of Practical Auditing"
(Prentice Hall of India)
4. S.D. Sharma " Auditing (Principles & Practice" Taxman Allied Services
(2016-17, 2017-18 & 2018-19)

BCP-504
INDIAN FINANCIAL SYSTEM

as follows:
SECTION-A
SECTION-B
SECTION-C
Unit-I
Financial System: Meaning, Nature, Structure, role, Financial system & economic
development, An overview of Indian Financial System.
Financial Institution: Banking system in India, Present structure of commercial
banks in India. Functions of Commercial Banks. Role of RBI in Indian Banking System.
Development Banks: Concepts, objectives, function, promotional role, resource
mobilization, project evaluation & follow up.
Unit-II
Financial Markets: Meaning, nature, structure, significance of financial market,
Financial markets in India: an overview. Money Market: Meaning, Constituents,
functions, instruments, recent trends in Indian money market. Capital Market: Primary &
Secondary market, role, recent development in Indian capital market.
Financial Services: Nature and Types, Recent Developments relating to financial
services in India. SEBI- Organization, Functions, SEBI as a regulator.
Suggested Readings:
1. Bholla L.M " Financial Institution & Market" Tata Mc Graw Hill
2. Gordon E "Financial Market & Service" Himalaya Pub.
3. Khan.M.Y " Financial Services" Tata Mc Graw Hill
4. Meir Khan" Financial Service" Oxford University
(2016-17, 2017-18 & 2018-19)
BCP-505
CORPORATE GOVERNANCE & SOCIAL RESPONSIBILTY OF BUSINESS

Pass percentage: 35% Internal Assessment: 30

as follows:
SECTION-A
SECTION-B
SECTION-C
UNIT-I
Corporate Governance: Concept, Principles, beneficiaries of Corporate
Governance; Business Ethics vis-a-vis Corporate Governance; corporate and board
management: types of directors: Promoter, nominee, Shareholder, Independent Board
Committees: Audit Committee, Remuneration Committee, Shareholders' grievance
committee, other committees.
UNIT-II
Global Perspective of Corporate Governance: Cadbury Committee, Greenburg
Committee, OECD Principles of Corporate Governance. Corporate Governance in India:
Kumar Mangalam Birla Committee on corporate Governance, Narayan Murthy
Committee, Companies (Appointment of Small Shareholders' Director) Rules (2001),
Clause 49 of listing agreement.
Suggested Readings:
1. Sharma, J. P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt.
Ltd., New Delhi.
2. Sharma, J. P., Corporate Governance and Social Responsibility of Business, Ane
Books Pvt. Ltd., New Delhi.
(2016-17, 2017-18 & 2018-19)
B.COM. PROFESSIONAL (SIXTH SEMESTER)
BCP-601
MANAGEMENT ACCOUNTING-II

as follows:
SECTION-A
and two numerical, shall be set by the examiner from Unit-I of the syllabus and the
SECTION-B
and two numerical, shall be set by the examiner from Unit-II of the syllabus and the
SECTION-C
Unit-I
Cost Analysis For Decision Making, Absorption Costing: Meaning, Advantages
and Limitations, Marginal Costing : Marginal and differential costing as a tool for
decision making-make or buy; change of product mix; Pricing; Break even analysis;
Exploring new markets; shutdown decision. Target costing, Life cycle costing.
Unit-II
Budgeting for profit planning and control: Meaning of budget and budgetary
control; objectives; Merits and Limitations; Types of Budgets; fixed and Flexible
Budgeting; Control ratio; Zero base budgeting; Performance budgeting; Responsibility
accounting.
Standard costing and Variance Analysis: Meaning of Standard cost and standard
costing; advantages and applications; Variance analysis – material; Labour and overhead
Variances (two- way analysis). Cost Control and cost reduction.
Suggested Readings:
1. Financial Management by Khan & Jain
2. Principles of Corporate Finance by Brealey & Meyers
3. Corporate Finance by Ross, Waterfield & Jaffe
4. Financial Management by I.M. Pandey
(2016-17, 2017-18 & 2018-19)
BCP-602
CONTEMPORARY ACCOUNTING


as follows:
SECTION-A
It will consist of essay type and numerical questions. Four questions shall be set
by the examiner from Unit-I of the syllabus and the candidate shall be required to attempt
two. Each question shall carry 10 marks; total weight of the section shall be 20 marks.
SECTION-B
It will consist of essay type and numerical questions. Four questions shall be set
by the examiner from Unit-II of the syllabus and the candidate shall be required to
attempt two. Each question shall carry 10 marks; total weight of the section shall be 20
marks.
SECTION-C
Unit-I
Introduction to concepts of IFRS (International Financial Reporting
Standards),Implications of IFRS, Dissemination of knowledge on IFRS,Comparison of
IFRS with Existing Indian Accounting Standards, Convergence Issues in relation to
IFRS. Accounting Standards 1, 2, 10, 14, 21 & 26. Corporate Reporting- Meaning,
Objectives and Recent Trends in Corporate Reporting in India.
Unit-II
Price Level Accounting:Purpose, Methods covering GPPA, RCA, NRVA, VBA
and CCCPPA, Guedelines of ICAI on Price level Accounting. Human Resource
Accounting: Concept, methods, significance and limitations, Disclosure of HRA
information by Indian Companies. Social Accounting: Concept, uses, scope, various
approaches, social disclosure practices in India, Corporate Governance-Concept, Listing
Agreement, Cadbury Report, Narayan Murthi Report.
Suggested Readings:
1. Accounting Theory by L.S. Porwal
2. Accounting Theory by Jawahar Lal
3. Internation Financial Reporting Standards (IFRSs)- by Taxmann Publications P Ltd.
4. IFRS: A Quick Reference Guide by Rubert Kirk.
(2016-17, 2017-18 & 2018-19)
BCP-603
INVESTMENT ANALYSIS


as follows:
SECTION-A
SECTION-B
SECTION-C
Unit-I
Investment- Meaning, Return and Risk, Asset Allocation decision, selecting
investment in global market, Organisation and Functioning of security market.
Valuation model of equity shares, preference shares and debenture.
Fundamental Analysis: Economic Analysis, Industry Analysis, Company Analysis.
Unit-II
Technical Analysis: Features, Dow Theory, Types of charts, Technical Indicators:
Advance-Decline Line, Support and Resistance Levels, Moving Averages, Rate of
Change, Oscillators. Efficient Market Theory: Forms and Tests, Random Walk
Hypothesis.
Portfolio Management- Concept, Objective & significance
Suggested Readings:
1. Fischer E. Donald " Security Analysis & Portfolio Management" Prentice Hall.
2. Bhatt Sudhindra " Security Analysis Portfolio Management" Excel Books
3. Parsonna Chandra "Investment Analysis & Portfolio Managment"
4. Bhalla V.K. "Investment Management" Sultan Chand
(2016-17, 2017-18 & 2018-19)
BCP-604
PROJECT PLANNING AND CONTROL
The question paper covering the entire course shall be divided into three sections as
follows:
SECTION-A
It will consist of essay type questions. Four questions shall be set by the examiner from
Unit-I of the syllabus and the candidate shall be required to attempt two. Each question shall carry
10 marks; total weight of the section shall be 20 marks.
SECTION-B
It will consist of essay type questions. Four questions shall be set by the examiner from
Unit-II of the syllabus and the candidate shall be required to attempt two. Each question shall
carry 10 marks; total weight of the section shall be 20 marks.
SECTION-C
It will consist of 12 very short answer questions from entire syllabus. Students are required
to attempt 10 questions up to five lines in length. Each question shall carry 3 marks; total weight
of the section shall be 30 marks
UNIT–I
Project Identification, Formulation and Planning: Understanding environment for business
opportunities, Idea generation, short listing and selection of product/services stages in Venture
Appraisal-Technical, Financial, Economic and Social Appraisal. Location, Factory Design and
Layout. Social Cost- Benefit Analysis (broader concept only). Feasibility Report Preparation for
new Enterprise- format and contents.
Market Appraisal: Market Survey– Design, Data Sources and Methodology, Market
Segmentation and product differentiation, Forecasting Future demand and Distribution Analysis.
UNIT–II
Application of Capital Budgeting Techniques, Risk and Uncertainty Analysis for the new
enterprise, Planning Capital Structure and Financing Project, Financial viability Study.
Project Implementation and Management: Project Organisation and Control Network
Analysis –PERT & CPM, Cost and Time Over-run Project Follow up and Monitoring.
Suggested Books:
1. Chandra, Prasanna: Project Prepartation, Appraisal and Implementation, Tata Mc Graw
Hill, N. Delhi.
2. Desai, Vasant: Entrepreneurial Development, Vol.II Project Formulation Appraisal and
Financing for Small Industry, Himalaya Publ. N. Delhi.
3. Nicholas: Project Management for Business and Technology: Principles and Practice
(Prentice Hall of India, N. Delhi.
4. Pitala: Project Appraisal Techniques, Oxford & IBH Publication.
5. Yound, Trevour L. : Planning and Implementing Project, Sterling Publishing Ltd.
6. Krishnan and Moorthy : Text Book of Project Management, Mac Millan India Ltd.
7. Singh, Narendra : Project Management & Control, Himalaya Publ., N. Delhi.
(2016-17, 2017-18 & 2018-19)
BCP-605
WORKSHOP ON ENTREPRENEURIAL DEVELOPMENT
Internal Evaluation: 50 Marks
The students will be given practical training relating to Guidelines for Prospective
Entrepreneur, Prime Minister Rojgar Yogana, Project Report, registration of Small Scale
Industries, Application Form for registration under VAT and Credit Facilities. They will
prepare a project file and the evaluation will be done on the basis of practicals performed
by the students.
BCP-606
VIVA-VOCE
External Evaluation: 50 Marks
Each student will have to appear for comprehensive VIVA at the end of the year.
The viva voce will be based on whole syllabus of 5th and 6th semester.

(Professional) Part III (Semester V & VI)

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Syllabi and Courses of Reading

B.COM PROFESSIONAL THIRD YEAR

BCP 502 E-COMMERCE AND APPLICATIONS 100

BCP 504 INDIAN FINANCIAL SYSTEM 100

CORPORATE GOVERNANCE &

B.COM PROFESSIONAL SIXTH SEMESTER

BCP 602 CONTEMPORARY ACCOUNTING 100

BCP 603 INVESTMENT ANALYSIS 100

BCP 604 PROJECT PLANNING & CONTROL 100

(2016-17, 2017-18 & 2018-19)

Instructions for Paper-Setters/Examiners

(2016-17, 2017-18 & 2018-19)

Instructions for Paper-Setters/Examiners

(2016-17, 2017-18 & 2018-19)

Time Allowed: 3 Hrs. Max. Marks: 100

Instructions for Paper-Setters/Examiners

(2016-17, 2017-18 & 2018-19)

Instructions for Paper-Setters/Examiners

Time Allowed: 3 Hrs. Max. Marks: 100

Instructions for Paper-Setters/Examiners

Time Allowed: 3 Hrs. Max. Marks: 100

Time Allowed: 3 Hrs. Max. Marks: 100

Instructions for Paper-Setters/Examiners

Time Allowed: 3 Hrs. Max. Marks: 100

Instructions for Paper-Setters/Examiners

Portfolio Management- Concept, Objective & significance

WORKSHOP ON ENTREPRENEURIAL DEVELOPMENT

Internal Evaluation: 50 Marks

External Evaluation: 50 Marks

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