B.com Bachelor of Commerce University Syllabus Course and Classes For B.com

Atlanta Computer Institute Nagpur conducts Tuition Classes for B.com First Year ( Part 1 ) , B.com Second Year ( Part 2 ) and B.com Final Year ( Part 3 ) for all universities in India . The Following syllabus is of Nagpur University.

New semester Pattern from 2014-15

Semester-V
1. C 51 Paper – I :Financial Accounting – IV

Unit – I
Amalgamation of Companies
Introduction, Meaning, Characteristics, objectives, Method of purenase Consideration Accounting Procedure of Amalgamation
Absorption of Companies
Meaning, Characteristics, Objectives, Accounting Procedure of Absorption
(Theory & Numericals)
Unit – II
Reconstruction of Companies.
(Internal and External Reconstruction of Companies)
Meaning, Characteristics, Objectives, Difference between Reconstruction and Reorganization, Accounting Procedure of Reorganization and Reconstruction   
(Theory & Numericals)
 
Unit – III
Accounts of Public Utility Companies (Electricity, Gas and Water Supply
Companies) According to Double Accounting System
Meaning, Main features of Double Accounting system, objective of Double Accounting System, Difference between Double Accounting System and Single Accounting System, Merits, Demerits of Double Accounting System, Final Accounts 
(Theory & Numericals)
 
Unit – IV
Valuation of Shares
Meaning Need of Valuation of Shares, Factors affecting the value of shares, Methods of valuation of shares, Net Assets Method/Intrinsic Value Method, Yield Method.
(Theory & Numericals)
 
Books Recommended
 Gupta R. L. – Advanced Financial Accounting – S. Chand & Sons
 Kumar, Anil S. – Advanced Financial Accounting – Himalaya PublicationHouse
 Shukla and Grewal : Advanced Accounts (S. Chand & Ltd. New Delhi)
 Jain and Narang : Advanced Accounts (Kalyani Publishers, Ludhiana)
 Sr. K. Paul : Accountancy, Volume –I and II (New Central Book Agency,Kolkata)
 R. K..Lele and Jawaharlal : Accounting Theory (Himalaya Publishers)
 Dr. L. S. Porwal : Accounting Theory (Tata McGraw Hill)
 Robert Anthony, D. F. Hawkins & K. A. Merchant : Accounting Text & Cases
(Tata McGraawHill)
 Dr. S. N. Maheshwari : Corporate Accounting (Viakas Publishing House Pvt.Lit. New Heldi)
 Dr. Ashok Sehgal& Dr. Deepak Sehgal : Advanced Accounting (Taxmann,New Delhi)


 

2. C 52 Paper – II : Management Accounting
 

Unit_I
Management Accounting :- 
Meaning, Scope, Importance, and Limitations of Management Accounting. Difference between Cost Accounting and Management Accounting, Role of Management Accounting. Break -Even Point Analysis (Theory & Numericals)
, 
Unit – II
Business Budget & Budgetory Control:  Meaning,Characteristics,Objectives,Advantages,Limitation.Classification &Types of Budgets.Problems on Cash Budget and Flexible Budget Only (Theory & Numericals)
 
Unit – III
Ratio Analysis: 
Meaning, Importance of Ratio Analysis,Limitaons,Classification of Ratio,Computation of  Profitability Ratio,Turnover Ratio,Financial Ratio (Theory & Numericals)
 
Unit – IV
Fund Flow Analysis:
Meaning,Sources of fund,Uses of fund,Distinguish between fund flow statement and Balance Sheet.Preperation of Statement showingChanges in Working Capital,Profit from operation,Fund flow Statement (Theory & Numericals)


- Books Recommended –
 

1.   S. N Maheshwari : Cost Accounting Theory and problems –ShriMahavir Book Depot, New Delhi
2.   V.K. Saxena : Cost Accounting Text Book- Sultan Chand and Sons New Delhi
3.   M.C. Shukls – T.S. – Grewal, M.P. Gupta – Cost Accounting – S. Chand , New Delhi

1.   R. S. N. Pallai, V Bhagavathi – Cost Accounting – S. Chand, New Delhi
2.   S. M. Shukla :- Cost Accounts (Hindi)
3.   Nigam R. S. – Advanced Cost Accounting , S. Chand & Company
4.   Jain S. P. – Advanced Cost Accounting – Kalyani Publication
5.   Gawada, J Made – Advanced Cost Accounting – Himalaya Publication House
6.   Pillai R. S. N. – Management Accounting – S. Chand & Co. Pvt. Ltd.
7.   Agrawal N. K. – Managements Accounting – Galgotia Publication
8.   Singh, Jagwant - Managements Accountings – KitabMahal
9.   Rathnam P. V. - Managements Accountings – KitabMahal
10.   Sharma R. K. - Managements Accountings – Kalyani Publication

3. Management Process

4. E 53 Paper – IV : Indian Economics – I
 

Unit I: 
Indian Economy & Planning
Economic  Planning- Characteristics,  Rationale,  Features, Objectives of Economic Planning. Strategy of India’s Development Plans. Objectives and Evaluation of 11th Plan. Objectives of 12th Plan. Resources allocation and financing of five years plans. Regional Planning in India- Aspects of regional planning , Conceptualization, Magnitude &Challenges. Achievements and shortcomings of India’s Economics Planning. NITI Aayog-Aims, Objectives & Structure. From Economic Planning to NITI Aayog- Differences in the two Approaches. 

Unit II: 
Indian Economy & Policy 
Concept of Economic Growth & Economic Development. Characteristics of underdeveloped/ developing countries. Broad features of Indian economy.  Natural resources- Land, soil, water, forest, mineral. Infrastructure - Sources of Energy in India. Power, Coal, Oil and Gas, Atomic, Non-conventional Sources, India’s Energy Strategy. Transport System in India- Railways, Road, Water & Air Transport.
 
Unit III- 
Population & Unemployment
India’s Population: Size and Growth Trends, Causes of Population Explosion, Consequences on Economic Development, Remedies, Population Policy. Employment and Unemployment- Trends, Structure of Employment in India. Nature & Estimates of Unemployment. Urban & Rural Unemployment- Causes, Effect, Government Policy for Removing Unemployment. 
Unit IV: 
India’s Public Finance
Public Expenditure-Classification, Role of Public Expenditure in India, Causes of increase in Public Expenditure. Public Revenue-Sources of Public Revenue in India.
Public Debt- Meaning, Concept, Classification, Role, Problem and Remedies. India’s Fiscal Deficit-Causes, Recent Policy Measures towards Controlling Fiscal Deficit.
Books Recommended: 

1. 1. Indian Economy, Datt & Sundharam, S C
2. 2. hand.
3. 3. The Indian Economy: Problems and Prospects, D .R.Gadgil.
4. 4. Globalization And Indian Economy, R.Chaddha, Sumit Enterprises.
5. 5. Indian Economy : Problems of Development and Planning, A.N.Agrawal, New Age International.
6. 6. Indian Economy, Misra & Puri, Himalaya Publishing House Pvt. Ltd. 
7. 7. Government of India- Five Year Plans.
8. 8. Government of India- Economy Survey.
9. 9. Reserve Bank of India- Annual Reports on Currency and Finance.
10. 10. Indian Ecomomics, Rashi Arora, Mumbai

5. E 53 Paper IV : Marketing Management
 

Unit – I 
Introduction: Meaning and Concept of Marketing and Marketing Management. Traditional and Modern concept of Marketing, Functions and importance of Marketing Management, Market segmentation: - evaluation, criteria’s, advantages and disadvantages of market segmentation, types  
 
Unit-II
Market and pricing policies: Meaning, concept and characteristics of Consumer Market, Industrial Market and Service Market, their difference, government and reseller market, online market: - issues and challenges Pricing policies: - meaning, types and factors governing 
them. 

Unit – III 
Product Planning and Distribution: Product Planning – New Product Development – 
Product Life Cycle – Branding and Packaging , Distribution Channels for Consumer   Product, Industrial Product and Service Product, Function of Distribution of Channels, Factors Affecting Distribution of Channels.

Unit – IV
Consumer behavior and Promotion:
Consumer behavior: - Meaning, concept and factors affecting consumer behavior, Customer Satisfaction, measurement of Customer Satisfaction, After Sales Services and its role in modern business, Promotion: techniques of promotion, Personal Selling; Advertising, Direct Marketing. E-marketing
 
Suggested Books:
1. Marketing Management, Philip Kotler and Kevin Lane Keller: Prentice Hall of India /  
Pearson   Education, New Delhi.
2. Marketing Management,V. J. Ramaswami and S. Namakumari:, Macmillan Business 
Books, Delhi.
3. Principles of Marketing Management, Dr. Arvind Shende, Dr. Dilip Vairagade, 
Anuradha Prakashan, Nagpur.
4. Services Marketing; S M Jha; Himalaya Publishing House.
5. Industrial Marketing Practices in India- S.L. Gupta, Sanjeev Bahadur and Hitesh Gupta Excel Books, New      Delhi.
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Computerized Accounting 

6. F 54 Paper – III : Business  Finance -I

Unit –I  Business Finance-Meaning, Nature, Significance, Objects and Scope of Business Finance, Functions of Financial Executive in an Organization. Recent Development and Reform in Finance Sector. 
Sources of Business Finance-Long- Medium and Short Term Sources of Finance, Equity, Preference shares, Sweat equity shares, Shares with differential rights, debentures & Bonds .(Theory)
Unit – II     Project Financing: Meaning, Stages involved in Project    Management,      Project planning, Project Report, Appraisal of project, Means of  Project finance, Aspect of Project Appraisal. (Theory)
Inventory Management : Need and Cost of Inventory , Economic Order Quantity under constant price and with varying price , Various inventory levels. (Theory & Numericals)
Leverages -Concept of Leverages, Operating and Financial Leverages. (Theory & Numericals)
Unit – III Management of Working Capital.
Meaning & Concept ,Need or Objects of Working Capital, types, and Advantages of  Working Capital , disadvantages  of Excessive  Working Capital, Determinant’s , assessment  of   Working Capital requirements(Theory & Numericals)
International Finance: Meaning, Sources of  International Financing International Capital Market -Euro issue and External Commercial Borrowings.(Theory)
Unit – IV Debtors Management.: Introduction to Debtors Management, Cost involved in Debtors Management, Credit / discount policy  Effective cost of bill discounting . (Theory & Numericals)
Creditors Management: Creditors as spontaneous sources of finance , Cost of Credit, Accruals / expenses payable as source of finance. (Theory & Numericals)
Venture Capital Financing: Meaning, concept, Methods of Venture Financing, Position of Venture Capital industry in India, Problems facing by Venture Capital Industry. (Theory)
Books Recommended:

• 1. Financial Management Problems &Solutions :- Kishore Ravi M (Taxman Allied Service (p) Ltd.)
• 2. Fundamentals of Financial Management :- Chandra Prasanna (Tata McGraw Hill Publishing  Co. Ltd.)
• 3. Management Accounting & Financial Management :-Arora M N (Himalaya Publishing House Pvt. Ltd.)
• 4. Business Finance : Dr.Jain V. K. ,And Sharma D.G. (Shethe publishers PVT. LTD.

 OR

F 54 Paper – III : Auditing
 

UNIT- I: Basic of Auditing

• (i) Audit, Auditing and Auditor: Meaning, definition, object and scope of Audit and auditing, basic principles governing an audit, Advantage and Disadvantages of Audit, Difference between Internal Audit and External Audit,  Types of Audit: Meaning, Objective and Importance  of Continuous Audit,   Annual Audit, Periodical Audit, Internal Audit.

(ii) Internal Control and Internal Audit System: Meaning, definition, advantages and disadvantages of Internal Control, Internal Check, Internal Audit, EDP Audit: Meaning of EDP audit, Control in EDP (Electronic Data Processing) Environment- General EDP Control, Application Control 

UNIT- II: Audit Working and Procedure.
i)Audit Planning, Evidence Audit programme: Meaning and Definition, Objective, Advantages and Disadvantages of Audit Programme, Formulation of audit programme, precaution to be taken for preparation of audit programme. 
ii)Audit Documentation and Evidence: Meaning, definition, content, advantages of audit note book, audit working paper,  essential of good audit working paper, Ownership and custody of audit working paper, Audit evidence, Method of obtaining audit evidence 
 
UNIT-III
(i) Standard on Auditing: Standard Auditing Policies- Introduction of auditing standard issued by ICAI (From AAS-1 to AAS -30 and AAS-34)
ii) Vouching & Verification
 Vouching: Meaning and definition of vouching, objective, importance and limitation of vouching, Vouching procedure and precaution to be taken for vouching of - Cash book, purchase book, sales book.
iii) Verification of Assets and Liabilities: Meaning, object, importance and limitation of Verification. Audit of Fixed Assets, Current Assets, General principle regarding verification of assets, Audit of Liabilities, General principle of regarding verification of liabilities.
 
UNIT- IV: Company Audit & Audit Report
(i) Company Auditor: Legal provision related with appointment of auditor under Companies Act 2013, Qualification and disqualification of auditor, Right, Power, and liabilities of company auditor, civil and criminal liabilities of company auditor, Legal provision related with remuneration, removal of company auditor.
(ii) Company Audit :Meaning, definition, feature, objective, advantages and criticism of Financial audit, Management audit, Special audit, Cost Audit, Difference between Financial audit and cost audit, Management audit and financial audit.
iii) Audit report and Certificate: Meaning, definition, content, scope and significance of audit report
 
Reference Books:

•  Aruna Jha: Students Guide to Auditing and Assurance, Taxman Publication, New Delhi
•  S.D. Sharma: Auditing Principle and Practice, Taxman Publication , New Delhi
•  Dr. Arvind shende, Dr. Dilip Vairagade;  Auditing-Anuradha Prakashan, Nagpur.
•  L. N. Chopde, D.H. Choudhari, Dr. Baban Taywade:  Auditing – Sheth Publishers 
•  Dr. K. R. Dixit: Auditing – Vishwa Publishers & Distributors, Nagpur 
•  B. N. Tandon, S. Sudharsanam, S. Sundharabahu: Practical Auditing – S. Chand & Company Ltd. 
•  S. K. Mehta: Auditing , Diamond Publication Pune

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