Accounting Major
Finance Major
Human Resource Management Major
Marketing Major
This syllabus will help students plan their studies effectively, understand unit-wise topics, and prepare for both internal assessments and end-term exams.
GU BCom 5th Semester Syllabus of Common Subject in all four Specialisation/Major
Course Name: Corporate Laws – (Major/minor)
For Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks
Total Marks: 100
UNIT 1: Introduction — 15 Lectures
Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company; lifting of corporate veil; types of companies including one person company, small company, and dormant company; association not for profit; illegal association; formation of company, online filing of documents; promoters, their legal position, pre-incorporation contract; online registration of a company.
UNIT 2: Documents — 15 Lectures
Memorandum of Association, Articles of Association, Doctrine of constructive notice and indoor management; prospectus—shelf and red herring prospectus, misstatement in prospectus, GDR; book-building; issue, allotment and for feature of shares; transmission of shares, buy back and provisions regarding buy back; issue of bonus shares.
UNIT 3: Management — 15 Lectures
Classification of directors, women directors, independent director, small shareholder’s director; disqualifications, director identification number (DIN); appointment; legal positions, powers and duties; removal of directors; Key managerial personnel, managing director, manager; Meetings: Meetings of shareholders and board of directors; types of meetings, convening and conduct of meetings, requisites of a valid meeting, postal ballot, meeting through video conferencing, e-voting.
Committees of Board of Directors – Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee.
UNIT 4: Dividends, Accounts, Audit — 10 Lectures
Provisions relating to payment of Dividend, Provisions relating to Books of Account, Provisions relating to Audit, Auditor’s Appointment, Rotation of Auditors, Auditors’ Report, Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning and legal provisions; Whistle-blowing: concept and mechanism.
UNIT 5: Depositories Law — 5 Lectures
The Depositories Act 1996 – Definitions; rights and obligations of depositories; participants, issuers and beneficial owners; inquiry and inspections, penalty.
GU BCOM 5TH SEMESTER ACCOUNTING MAJOR SYLLABUS
Course Name: Management Accounting (Major - Accounting)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit 1: Introduction (12 classes) (20 Marks)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost accounting and management accounting, Application of Cost concepts for managerial decision making; Concept of Cost control and Cost reduction, Cost management.
Unit 2: Financial Statement Analysis (12 Classes) (20 Marks)
Meaning and objectives of Financial Statement Analysis; Techniques of Financial Statement analysis – Comparative Statement, Common-size Statement and Trend Analysis. Meaning of Accounting Ratio, Classification of Accounting Ratios; Objectives of Ratio Analysis; Advantages and Limitations of Ratio Analysis; Precaution to be taken before using Ratios; Computation of various Ratios – Activity Ratios, Liquidity Ratios, Solvency and Leverage Ratios and Profitability Ratios.
Unit 3: Budgetary Control (12 Classes) (20 Marks)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives, merits, and limitations. Budget administration. Functional budgets. Cash Budget. Fixed and flexible budgets. Preparation of Cash Budget and flexible budgets.
Unit 4: Standard Costing (12 Classes) (20 Marks)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages, limitations and applications. Variance Analysis – material, labour, overheads and sales variances. Disposition of Variances.
Unit 5: Marginal Costing (12 Classes) (20 Marks)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis – algebraic and graphic methods. Angle of incidence, margin of safety.
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Course Name: Fundamentals of Investment (Major - Accounting)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit 1: Basics of Investment (12 Classes) (20 Marks)
Investment – Meaning, Purpose and Objectives, Investment and Speculation, Types of Investment – Commodities, Real Estate and Financial Assets, Security and Non-security form of investment, Investment Attitudes – Return, Risk, Liquidity, Tax Shelter, Convenience; Sources of Financial Information, Return and Risk – Concept and Computation.
Unit 2: Investment in Equities (12 Classes) (20 Marks)
Investment in Equities – Advantages and disadvantages of investing in equities, Fundamental Analysis – Economic Analysis, Industry Analysis and Company Analysis; Technical Analysis – Tools of technical analysis, interpretation of charts and patterns; Valuation of Equity Shares, Investment in Mutual Funds.
Unit 3: Investment in Fixed Income Securities (12 Classes) (20 Marks)
Bonds – Meaning, Features, Types of Bonds, Estimating Bond Yields, Bond Valuation, Types of Risk in bonds – Default risk, Credit ratings, Consideration for investing in a Bond.
Unit 4: Miscellaneous Investments (12 Classes) (20 Marks)
Investment in Real Estate – Meaning, Reasons for Investing in Real Estates, Housing Finance in India; Investment in Gold and Silver – Reasons for investment in Gold and Silver; Investment in Mutual Funds – Benefits, Selection criteria, performance evaluation.
Unit 5: Portfolio Investment (12 Classes) (20 Marks)
Portfolio – Meaning and Significance, Portfolio Management Process, Investment Decision Making Approaches – Fundamental Approach, Psychological Approach, Academic Approach, Eclectic Approach, Common mistakes in Investment Management.
Course Name: Indirect Taxes (Major - Accounting)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit 1: Introduction (12 Classes) (20 Marks)
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT – concepts and general principles, Calculation of VAT on Alcohol and Petroleum Products.
Unit 2: Central Excise (12 Classes) (20 Marks)
Central Excise Law in brief, Excisable goods, Manufacture and Manufacturer, Valuation of Excise-able amount regarding Alcohol and Petroleum Products.
Unit 3: Customs Law (12 Classes) (20 Marks)
Basic concepts of Customs Law, Territorial waters, high seas, Types of Custom Duties – Basic, Countervailing & Anti-Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage, Exemptions.
Unit 4: Structure of GST in India (12 Classes) (20 Marks)
The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act, 2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept outside the scope of GST. Definition of important terms used in GST Act – Concept of Place of Supply, Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist, Business, Business Vertical, Capital Goods, Casual Taxable Person, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place of Business, Services, Supplier. GST Council and GST Network.
Unit 5: Registration, Levy and Collection of Tax under GST (12 Classes) (20 Marks)
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for taking Input Tax Credit; Threshold Limits for Registration, Persons liable for Registration, Persons not liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration, Deemed Registration; Rate structure of GST, Composition Scheme under GST, Assessment (only basic knowledge), Refunds.
BCOM 5TH SEMESTER FINANCE MAJOR SYLLABUS
Course Name: Micro Finance (Major - Finance)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I (12 Classes – 20 Marks): Micro Finance – meaning & concept, nature & scope, objectives, micro finance vs. micro credit, evolution & characteristics, benefits, development in India.
Unit II (12 Classes – 20 Marks): Micro Finance Institutions (MFIs) – structure, models & functions, sources of funds, credit delivery mechanism, non-financial services.
Unit III (12 Classes – 20 Marks): Micro Finance in India – Indian financial sector, financial inclusion, micro finance movement, demand & supply of services, role of NABARD, problems & prospects.
Unit IV (12 Classes – 20 Marks): Management of MFIs – fund management, risks & their management, performance management (operational efficiency & productivity), impact & social assessment.
Unit V (12 Classes – 20 Marks): Legal & Regulatory Framework – need for regulation, laws governing MF in India: Cooperative Societies Act, RBI Act, Banking Regulation Act, Micro Finance Institutions (Development & Regulation) Bill 2012.
Course Name: Financial Services (Major - Finance)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I (12 Classes – 20 Marks): Financial Services – meaning & nature, features, evolution, providers & users, classification, fund-based and non-fund-based services.
Unit II (12 Classes – 20 Marks): Leasing & Hire Purchase – concept & evolution, features, types, advantages, distinction between leasing & hire purchase, leasing companies in India.
Unit III (12 Classes – 20 Marks): Merchant Banking – meaning, nature & scope, functions, evolution, growth in India.
Unit IV (12 Classes – 20 Marks): Mutual Funds – meaning & characteristics, advantages, forms, types, working mechanism.
Unit V (12 Classes – 20 Marks): Innovations in Financial Services – venture capital, depository system, broking, portfolio management services.
GU BCOM 5TH SEM. HUMAN RESOURCE MANAGEMENT MAJOR SYLLABUS
Course Name: Strategic Human Resource Management
(Major - Human Resource Management)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I: Introduction (15 Classes – 25 Marks)
Strategic role of HRM, Planning and implementing strategic HR policies, HR Strategies to increase organisational performance, Cultural diversity.
Unit II: Managing Strategic Organisation (15 Classes – 25 Marks)
Managing Strategic Organisational renewal, Managing change and OD, instituting TQM Programmes, creating Team-based Organisations, HR and BPR (Business Process Reengineering), Flexible work arrangement.
Unit III: Establishing Strategic Plans (15 Classes – 25 Marks)
Establishing Strategic Compensation Plans, Trends, Objectives and Approaches to international compensation.
Unit IV: HR in International Context (15 Classes – 25 Marks)
Managing global HR, HR and the internalization of business, International recruitment at different levels, issues in staff selection and retention, Training, Development and maintaining international employees, Expatriate Training.
Course Name: Labour Welfare and Social Security
(Major - Human Resource Management)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I: Introduction (15 Classes – 25 Marks)
Labour Welfare & Labour Markets – nature and characteristics of labour market in India, labour productivity, labour market policies, socio-economic aspects affecting labour welfare, welfare benefits.
Unit II (15 Classes – 25 Marks)
Globalisation and labour markets in India, labour emigration and its impact, International Labour Organisation (ILO) – objectives, labour welfare in India.
Unit III: Social Security (15 Classes – 25 Marks)
Meaning, objectives, types of social security, social assistance and social insurance, development of social security in India, social security measures for industrial employees, international standards of social security, quality of work life, counselling.
Unit IV: Social Security Legislations (15 Classes – 25 Marks)
Employees Provident Fund Act, Employees State Insurance Act, Workers Compensation Act 1923, Payment of Gratuity Act, Maternity Benefit Act, Unorganised Workers Social Security Act 2008.
Course Name: Performance Management
(Major - Human Resource Management)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I: Introduction (15 Classes – 25 Marks)
Meaning, concept, background and importance of performance management; place of PM in HRM; performance management framework – process, mid-cycle and end-cycle, steps.
Unit II: Performance Management Planning (15 Classes – 25 Marks)
Organisation’s mission, strategy and goals; goal setting and quality of goals; employee engagement through PMS; performance planning process; employee performance.
Unit III: Performance Appraisal (15 Classes – 25 Marks)
Definitions, dimensions, objectives, advantages & disadvantages; characteristics, process, limitations; methods – traditional and modern; performance assessment.
Unit IV: Contemporary Issues in PM (15 Classes – 25 Marks)
Linking performance to compensation, rewards and recognition; creating PM culture through HR practices; competency mapping, its linkage with career development and succession planning.
GU BCOM 5TH SEMESTER MARKETING MAJOR SYLLABUS
Course Name: Consumer Behaviour (Major - Marketing)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I: Consumer Behaviour (15 Classes – 25 Marks)
Definition; stages in the buying process; importance of market segmentation; participants in the buying process; interdisciplinary nature of consumer behaviour.
Unit II: Factors Influencing Consumer Behaviour (15 Classes – 25 Marks)
Social factors – social class, culture, sub-culture, cultural values; personal factors – personality, variety and novelty seeking, consumer motivation.
Unit III: Consumer Attitude (15 Classes – 25 Marks)
Sources of attitude formation; tri-component attitude model; reference group influence and types; word of mouth and opinion leadership; characteristics of opinion leaders; the self and self-image.
Unit IV: Cross-Cultural Analysis & Acculturation (15 Classes – 25 Marks)
Localisation vs. standardisation; diffusion and adoption of innovation – types and adoption process; consumer research.
Course Name: Personal Selling and Salesmanship (Major – Marketing)
Credit: 4 Marks: 100 (Internal: 40 + End Term: 60)
Semester: 5th Existing based syllabus: UGC CBCS Course Level: 500–599
Course Name: Personal Selling and Salesmanship
(Major - Marketing)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I: Introduction to Personal Selling (15 Classes – 25 Marks)
Nature and importance of personal selling; myths of selling; difference between personal selling, salesmanship and sales management; characteristics of a good salesman; types of selling situations; types of salespersons; career opportunities in selling; measures for making selling an attractive career.
Unit II: Buying Motives (15 Classes – 25 Marks)
Concept of motivation; Maslow’s theory of need hierarchy; dynamic nature of motivation; buying motives and their uses in personal selling.
Unit III: Selling Process (15 Classes – 25 Marks)
Prospecting and qualifying; pre-approach; approach; presentation and demonstration; handling of objections; closing the sale; post-sales activities.
Unit IV: Sales Reports (15 Classes – 25 Marks)
Reports and documents – sales manual, order book, cash memo, tour diary, daily and periodical reports; ethical aspects of selling.
Course Name: Brand Management (Major - Marketing)
Credit: 4
Internal Assessment 40 Marks
End Term Exam 60 Marks, Total Marks: 100
Unit I (15 Classes – 25 Marks)
Brand: Definition, functions, significance; types of brands; scope of branding; evolution of brands; brand elements – name, logo, symbol.
Unit II (15 Classes – 25 Marks)
Brand extension – meaning, types, key factors in successful brand extension; brand identity; brand associations; brand image; brand equity – meaning; brand personality.
Unit III (15 Classes – 25 Marks)
Brand positioning; market segmentation and positioning; strategies of brand positioning; successful brand repositioning; the brand–customer relationship.
Unit IV (15 Classes – 25 Marks)
Brand management process; importance of brand planning; retail branding in India – significance, positioning strategies for retail brands; global branding.
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→ 5th Semester All Study Materials
The GU BCom 5th Semester NEP FYUGP Syllabus offers students a clear pathway for academic success. With the inclusion of the common paper Corporate Laws and specialization-wise subjects in Accounting, Finance, HRM, and Marketing, the syllabus ensures both theoretical and practical knowledge.
Students pursuing Accounting Major, Finance Major, Human Resource Management Major, or Marketing Major should carefully follow the unit-wise topics and marks distribution for effective preparation.
![GU BCom 5th Semester Syllabus - All Major/Specialisation [Gauhati University NEP FYUGP]](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh5RRN3cVV1Y6RP3Fpkp2vhTicCdSqapTevvk7Fg8CY19sp968G-3NLBfDGWJJPSiURV3jV47Ohh8eXt0YLFSl6vOfz7de3LbpGTQAYxSoKv9Cp_UM6qCSXNzF-_M8c817FBZ9YJ75d1YAgEh4LeNXX_zStQkdeuNERNaBZnaBQ6CQY712RXYNifv1MlVOY/w200-h200-p-k-no-nu/GU%20BCom%205th%20Semester%20Syllabus.webp)