B.COM 3RD SEMESTER FULL SYLLABUS (FYUGP/NEP)
FOR THE STUDENTS OF GAUHATI UNIVERSITY
COMMON PAPER FOR ALL SPECIALIZATIONS
Note: The above five subjects are common across all specializations. In addition to these, there is one subject specific to each specialization.
SPECIALIZATION WISE PAPERS
Advanced Financial Accounting (Major – Accounting)
3RD SEMESTER
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total 100 Marks
Course Level: 300 to 399
Existing Based Syllabus: UGCBCS
Unit 1: Royalty
☛ Royalty Accounts: Meaning of Royalty, Minimum Rent and Short Working.
☛ Accounting Treatment and preparation of Royalty Account including impact of Strikes & Lockouts, excluding Sub-lease.
Unit 2: Departmental Accounts
☛ Meaning and objectives.
☛ Allocation of common expenses.
☛ System of preparation of Departmental Trading and Profit & Loss Accounts.
☛ Inter-department transfer.
Unit 3: Accounting for Amalgamation and Dissolution of Partnership Firms
☛ Accounting for Dissolution of Partnership Firm including insolvency of partners, Sale to a limited company and piecemeal distribution.
☛ Accounting for Amalgamation of Partnership Firms.
Unit 4: Insurance Claims
☛ Insurance policy for a business firm – Procedure for taking up Insurance Policy for loss of stock and loss of profit.
☛ Meaning of Insurance claims, procedure to lodge insurance claim.
☛ Average clause and indemnity period.
☛ Procedure of ascertaining loss of stock and loss of profit.
☛ Ascertainment of claims against loss of stock and loss of profit.
Unit 5: Government Accounting
☛ Meaning, features and objectives of Government Accounting.
☛ Difference between Commercial Accounting and Government Accounting.
☛ General Principles of Government Accounting.
☛ Demand for Grant, Appropriation Accounts, Re-appropriation.
☛ System of financial administration and financial control in India.
☛ Accounts keeping of the Government.
☛ Classification of Accounts – Consolidated Fund, Contingency Fund and Public Accounts.
☛ Government Accounting Standards Advisory Board.
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Banking (Major – Finance)
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total Marks: 100
3rd Semester
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: Introduction
☛ Bank – Meaning and functions, Origin and development of banking in India, Types of banks, Structure of commercial banks in India - public and private sector banks, Scheduled and Non-scheduled Banks
☛ E-Banking – meaning, different types of services and products like ATM, debit and credit cards, phone banking, internet banking, EFT-RTGS and NEFT
Unit II: Banker–Customer Relationship
☛ Definition of banker and customer, general relationship, rights and obligations of a banker, Garnishee order, Banking Ombudsman Scheme
☛ Customers’ account with the banker – fixed deposit account, savings account, current account – opening and operation of savings and current account, account facilities available for NRIs, KYC Guidelines
☛ Special types of bank customers – minor, illiterate persons, joint account, partnership account, Joint Stock Company
Unit III: Employment of Bank Funds
☛ Liquid assets – significance of liquidity in banking, cash balance, statutory reserve in the RBI
☛ Loans and advances – principles of sound lending, types of credit, cash credit system, overdraft, loan system
☛ Pledge, hypothecation and mortgage, collateral security
Unit IV: Negotiable Instruments
☛ Definition, features, types of negotiable instruments, holder and holder in due course, payment in due course
☛ Endorsements – meaning, kinds
☛ Crossing of cheque – types, significance, payment, collection of cheque, precautions, material alterations, statutory protection to paying and collecting banker
Unit V: Banking Regulation Act and Reforms
☛ Requirements as to minimum paid-up capital and reserves, constitution of Board of Directors, loans and advances, licensing of banking companies, accounts and audit, powers of the RBI
☛ Banking Sector Reforms and Governance: prudential norms relating to capital adequacy, income recognition, asset classification
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Advertising (Major – Marketing)
3rd Semester
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total Marks: 100
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: Introduction
☛ Communication Process
☛ Advertising as a tool of communication
☛ Meaning, nature and importance of advertising
☛ Types of advertising
☛ Advertising objectives
☛ Audience analysis
☛ Setting of advertising budget: Determinants and major methods
Unit II: Media Decisions
☛ Major media types – their characteristics
☛ Internet as an advertising media – merits and demerits
☛ Factors influencing media choice
☛ Media selection
☛ Media scheduling
☛ Advertising through the Internet – media devices
Unit III: Message Development
☛ Advertising appeals
☛ Advertising copy and elements
☛ Preparing ads for different media
Unit IV: Measuring Advertising Effectiveness
☛ Evaluating communication and sales effects
☛ Pre-testing and Post-testing techniques
Unit V: Advertising Agency and Aspects of Advertising
☛ Advertising Agency – Role, types and selection of advertising agency
☛ Social, ethical and legal aspects of advertising in India
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Human Resource Management (Major – HRM)
3rd Semester
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total Marks: 100
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: Introduction
☛ Human Resource Management: Concept, Activities and Functions
☛ Concept of Human Capital
☛ Role, Status and Competencies of HR Manager
☛ HR Policies
☛ HRM vs HRD
☛ Emerging Challenges of Human Resource Management – Empowerment, Downsizing, Human Resource Information System, Human Resource Accounting
Unit II: Acquisition of Human Resource
☛ Human Resource Planning – Quantitative and Qualitative dimensions
☛ Job Analysis – Job Description and Job Specification
☛ Recruitment – Process, Methods, Sources
☛ Selection – Concept and Process; Test and Interview
☛ Placement and Induction
Unit III: Training and Development
☛ Concept and Importance
☛ Identifying Training and Development Needs
☛ Training Programmes – Types
☛ Evaluating Training Effectiveness
☛ Training Process Outsourcing
☛ Management Development
☛ Career Development
☛ Managing Employee Well-being and Concept of Work Life Balance and Quality of Work Life
Unit IV: Performance Appraisal and Compensation
☛ Nature, Objectives and Importance of Performance Appraisal
☛ Modern Techniques and Systems of Performance Appraisal
☛ Potential Appraisal and Employee Counseling
☛ Transfers and Promotions
☛ Compensation – Concept and Policies
☛ Job Evaluation
☛ Methods of Wage Payments and Incentive Plans
☛ Fringe Benefits
Unit V: Maintenance
☛ Employee Health and Safety
☛ Employee Welfare
☛ Social Security
☛ Employer-Employee Relations – An Overview
☛ Concept of Redeployment, Redundancy, Attrition, VRS, Downsizing, Layoffs and Retrenchment
☛ Ethics and HRM
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Entrepreneurship (Major/Minor)
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total Marks: 100
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: Introduction to Entrepreneurship
☛ Concepts, traits, determinants and importance of entrepreneurship
☛ Creative behavior
☛ Evolution of entrepreneurship – theories and thoughts
☛ Entrepreneurial eco-system
☛ Entrepreneurship and economic development
☛ Barriers to entrepreneurship
☛ Dimensions of entrepreneurship
☛ Entrepreneurship vs. Intrapreneurship
Unit II: Entrepreneurship and Micro, Small and Medium Enterprises
☛ Role of business houses and family business in India
☛ The contemporary role models in Indian business – their values, business philosophy and behavioral orientations
☛ Conflict in family business and its resolution
Unit III: Public and Private Partnership in Business
☛ Support and sustainability of entrepreneurship
☛ Requirement, availability and access to finance, marketing assistance, technology, and industrial accommodation
☛ Concept, role and functions of business incubators
☛ Mobilizing resources for start-up – angel investors, venture capital and private equity fund
Unit IV: Sources of Business Ideas and Feasibility Tests
☛ Sources of business ideas and tests of feasibility
☛ Significance of writing the business plan/project proposal
☛ Contents of business plan/project proposal
☛ Designing business processes, location, layout, operation, planning & control
☛ Preparation of project report (size of investment, nature of product, market potential, etc.)
☛ Project submission/presentation and appraisal thereof by external agencies (financial and non-financial institutions)
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Business Laws (Major – For all)
Credit: 4
(Internal Assessment: 40 Marks + End Term Exam: 60 Marks) = Total Marks: 100
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: The Indian Contract Act, 1872 – General Principles of Law of Contract
☛ Contract – Meaning, Characteristics, and Kinds
☛ Essentials of a valid contract – Offer and acceptance, consideration, contractual capacity, free consent, legality of objects
☛ Void agreements
☛ Discharge of a contract – Modes of discharge, breach, and remedies against breach of contract
☛ Contingent contracts
☛ Quasi-contracts
Unit II: The Indian Contract Act, 1872 – Specific Contracts
☛ Contract of Indemnity and Guarantee
☛ Contract of Bailment
☛ Contract of Agency
Unit III: The Sale of Goods Act, 1930
☛ Contract of sale – Meaning and difference between sale and agreement to sell
☛ Conditions and warranties
☛ Transfer of ownership in goods, including sale by a non-owner
☛ Performance of contract of sale
☛ Unpaid seller – Meaning, rights of an unpaid seller against the goods and the buyer
Unit IV: Partnership Laws
A) The Partnership Act, 1932
☛ Nature and characteristics of partnership
☛ Registration of a partnership firm
☛ Types of partners
☛ Rights and duties of partners
☛ Implied authority of a partner
☛ Incoming and outgoing partners
☛ Mode of dissolution of partnership
B) The Limited Liability Partnership Act, 2008
☛ Salient features of LLP
☛ Differences between LLP and Partnership, LLP and Company
☛ LLP Agreement
☛ Partners and Designated Partners
☛ Incorporation Document and Incorporation by Registration
☛ Partners and their relationship
Unit V (A): The Negotiable Instruments Act, 1881
☛ Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque
☛ Holder and Holder in Due Course – privileges of Holder in Due Course
☛ Negotiation: Types of Endorsements
☛ Crossing of Cheque
☛ Bouncing of Cheque
Unit V (B): Right to Information Act, 2005
☛ Important Definitions, Object, Scope, and Obligations of Public Authorities
☛ Rights for obtaining information
☛ Disposal of requests
☛ Information commission, appeal, and penalties
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Business Statistics (Multi-Disciplinary)
Credit: 3 (Internal Assessment: 30 Marks + End Term Exam: 45 Marks) = Total Marks: 75
Unit I: Statistical Data and Descriptive Statistics
☛ Nature and Classification of Data – Univariate, Bivariate, Multivariate; Time-series and Cross-sectional data
☛ Measures of Central Tendency – Arithmetic Mean, Geometric Mean, Harmonic Mean, Mode, Median (including quartiles, deciles, percentiles)
☛ Measures of Variation – Range, quartile deviation, mean deviation, standard deviation, and their coefficients; Properties of standard deviation/variance
☛ Skewness and Kurtosis – Karl Pearson’s and Bowley’s measures; Concept of Kurtosis
Unit II: Probability and Probability Distributions
☛ Theory of Probability – Approaches, event probabilities, addition and multiplication laws, conditional probability
☛ Expectation and Variance of a Random Variable
☛ Probability Distributions – Binomial, Poisson, and Normal distributions (functions and properties); Simple problems
Unit III: Simple Correlation and Regression Analysis
☛ Correlation Analysis – Simple, multiple, and partial correlation; linear and non-linear correlation; correlation and causation
☛ Scatter diagram
☛ Pearson’s coefficient of correlation – Calculation and properties
☛ Regression Analysis – Principle of least squares, regression lines, equations and estimation, regression coefficients, relation between correlation and regression
Unit IV: Sampling, Estimation and Hypothesis Testing
☛ Sampling – Populations and samples; Parameters and statistics; Census vs. Sampling; Methods – random, stratified, systematic, judgment, convenience
☛ Sampling Distributions and Estimation – Point and interval estimation of means (large samples) and sample proportion; Characteristics of a good estimation
☛ Testing of Hypothesis – Null and alternative hypothesis, level of significance, test of significance, one-tailed and two-tailed tests, errors in hypothesis testing
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New Venture Planning (SEC – Optional)
Credit: 3 (Internal Assessment: 30 Marks + End Term Exam: 45 Marks) = Total Marks: 75
Existing Based Syllabus: UGCBCS
Course Level: 300 to 399
Unit I: Starting New Ventures
☛ Opportunity identification
☛ The search for new ideas and sources of innovative ideas
☛ Techniques for generating ideas
☛ Entrepreneurial imagination and creativity
☛ The role of creative thinking
☛ Developing creativity
☛ Impediments to creativity
Unit II: Methods to Initiate Ventures
☛ Pathways to new ventures for entrepreneurs
☛ Creating new ventures
☛ Acquiring an established venture – advantages and key issues
☛ Franchising – how it works, franchise law, evaluating franchising opportunities
Unit III: Legal Challenges in Setting up Business
☛ Intellectual Property Protection – Patents, Trademarks, Copyrights
☛ Requirements and procedures for filing patents, trademarks, and copyrights
☛ Legal acts governing businesses in India
☛ Forms of organisation – Sole Proprietorship, Partnership, Limited Liability Partnership, Company
Unit IV: The Search for Entrepreneurial Capital
☛ Entrepreneur’s search for capital
☛ Venture capital market – criteria for evaluating new venture proposals
☛ Financing stages
☛ Alternate sources of financing – bank funding, government policy packages, State Financial Corporations (SFCs), business incubators and facilitators, informal risk capital, angel investors
Unit V: The Marketing Aspects of New Ventures
☛ Developing a marketing plan – customer analysis, sales analysis, competition analysis
☛ Market research
☛ Sales forecasting
☛ Evaluation and pricing decisions
Unit VI: Business Plan Preparation for New Ventures
☛ Business Plan – concept, pitfalls, benefits
☛ Developing a well-conceived business plan
☛ Elements of a business plan – Executive Summary, Business Description, Marketing (market niche and share), Research, Design & Development, Operations, Management, Finance, Critical Risk, Harvest Strategy, Milestone Schedule
☛ Case Studies – related to business or start-ups in e-commerce, services, retailing, travel, hospitality
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E-Filing of Returns (SEC – Optional)
Credit: 3 (Internal Assessment: 30 Marks + End Term Exam: 45 Marks) = Total Marks: 75
Objective: To provide students with concepts and practical knowledge about electronic filing of returns.
Unit I: Conceptual Framework
☛ Meaning of e-filing
☛ Difference between e-filing and manual filing of returns
☛ Benefits and limitations of e-filing
☛ E-filing process and relevant notifications
Unit II: Income Tax and E-Filing of ITRs
☛ Introduction to income tax – basic terminology, types of assessees, heads of income
☛ Basics of computation of total income and tax liability
☛ Deductions available from gross total income
☛ PAN Card, due date of filing income tax return
☛ Instructions for filing forms ITR-1, ITR-2, ITR-3, ITR-4, ITR-4S, ITR-5, ITR-6
☛ Introduction to Income Tax Portal
☛ Preparation of electronic return (practical workshops)
Unit III: TDS and E-Filing of TDS Returns
☛ Concept of TDS
☛ Provisions regarding return of TDS
☛ Types of forms for filing TDS returns
☛ Practical workshop on e-filing of TDS returns
Unit IV: Goods & Service Tax (GST) and E-Filing of GST Returns
☛ Introduction to Goods & Service Tax
☛ Relevant notifications regarding e-filing of GST returns
☛ Steps for preparing GST returns
☛ Practical workshop on e-filing of GST returns
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Business Etiquettes and Soft Skills (VAC)
Credit: 2 (Internal Assessment: 20 Marks + End Term Exam: 30 Marks)
Total Marks: 50
Module I: Business Etiquettes
☛ Building self-esteem and self-confidence
☛ Expressing reactions politely and sharing opinions
☛ Essentials of Business Etiquette – Generally accepted etiquette practice
☛ Maintaining certain norms as a member of a group (reference, patience, waiting for one’s turn, listening to others, etc.)
☛ Elevator pitch, positive attitude, eye contact, and body language
☛ Dimensions of Business Etiquettes – Telephone etiquette and e-mail etiquette
☛ Business culture and ethics – Social Media Etiquettes
☛ PPT presentation – Essentials of good presentation
Module II: Listening & Speaking
Listening
☛ Distinguishing between different functions of communication (instruction, command, request, inquiry, apology, appreciation, etc.)
☛ Identifying important ideas in lecture or presentation
☛ Listening for specific information
☛ Listening and note-taking
Speaking
☛ Expressing agreements/disagreements, interrupting, expressing pleasure or displeasure, apologizing, etc.
☛ Asking for clarification and responding in different registers
☛ Offering instructions, commands, making suggestions, requests, business communication (formal letters), office memos, official letters, professional communication with employers (HR)
☛ Describing a place, an event, a process, or a speech
☛ Expressions required for initiating, continuing, and concluding a discussion, especially in formal business situations
Module III: Reading
☛ Techniques of reading efficiently
– Understanding the gist or main idea of a business text
– Looking for specific information
– Guessing meaning from the context
– Understanding the functions of semantic markers in business texts
☛Understanding graphical presentation of information in commercial correspondence and business texts
☛ Reading and note-taking
☛ Contextual vocabulary
Module IV: Writing
☛ Composing and building paragraphs
– Brainstorming for ideas
– Sequencing ideas into main and subordinate points
– Using linkers and connectives (semantic markers)
☛ Writing business letters, notices, and memos, and preparing reports on business events and processes
☛ Resume preparation and grooming – Writing CVs and resumes
☛ Proofreading and editing copies of business correspondence
☛ Presenting textual information in graphical form and vice versa
Module V: Grammar & Vocabulary
☛ Tenses, including ‘do’ forms
☛ Articles
☛ Prepositions
☛ Active and Passive constructions
☛ Direct and Indirect Speech
☛ Use of negatives
☛ Common errors and remedial exercises
☛ Business-related vocabulary
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