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-IV

1. English

2. (a) Supplementary English (b) Hindi (c) Marathi (d) Sanskrit

3. C 41 Paper – I : Financial Accounting – III

Unit – I
Final Accounts of Banking Companies
(Preparation of Annual accounts as per Banking Companies Regulation Act
1949 as per amendment by RBI), Meaning of Banking Companies, Functions of Banking, Restrictions for a Banking Company, Provision of the Banking Companies Regulation Act 1949.
( Theory & Numericals)
 
Unit – II
Final Accounts of General Insurance Companies
Introduction, Types of General Insurance, Important, Terms- Reserve for unexpired Risk, Reinsurance Claims, Reinsurance Premium, Commission, Bonus in Reduction of Premium
( Theory & Numericals)
 
Unit – III
Valuation of Goodwill 
Meaning, Characteristics of Goodwill, Factors influencing the value of goodwill, Need for Valuation of goodwill, Average Profit Method, Weighted Average Profit Method, Super Profit Method, Capitalization Method. ( Theory & Numericals)
 
Unit – IV
Liquidation of Company.
Meaning, Types of Liquidation, Steps of Voluntary Liquidation, Functions of Liquidatior, Liquidators remmunaration/Commission.Preparation of Liquidator's Final Statement of Account only. ( 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 McGraaw Hill)
 Dr. S. N. Maheshwari : Corporate Accounting (Viakas Publishing House Pvt.Lit. New Heldi)
 Dr. Ashok Sehgal& Dr. Deepak Sehgal : Advanced Accounting (Taxmann,New Delhi)
 

 
4. C 42 Paper – II :  Skill Development 
 

Unit I: Introduction: 
Basic of personality, Human growth and behavior, Motivation and morality, Meaning of 
Skill, types; soft and hard skill, need for developing skill, human skill and behavior,   
Motivation and morality, skill development and employment 
 
Unit II: Communication skills and Personality Development:
Intra-personal communication and Body Language, Inter-personal Communication and 
Relationships, Leadership Skills, Team Building and public speaking, Communication in 
English, Presentation Skills, and Quality required for good public speaker, 
 
Unit III: Techniques in Personality development
Self confidence, Mnemonics, Goal setting, Time Management and effective planning, Stress Management, Meditation and concentration techniques, Self Motivation Self acceptance and Self growth
 
Unit IV : Entrepreneurial skill development 
Skill development of rural industrial sectors - small scale - handloom - agro based industries, rural artisans - handicrafts and sericulture.  Meaning of entrepreneurship, types skill required for entrepreneurship
 
 
Suggested Books:

1. 1. Personality Development –Transform yourself by Rajiv K Mishra.
2. 2. Personality Development and Communication Skills – II by Dr.C.B.Gupta
3. 3. Business Communication and Personality Development: Lessons for Paradigm Change in Personality by Biswajit Das and Ipseeta Satpathy.
4. 4. Entrepreneurship development.
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5. C 43 Paper – III:  Income Tax
 

Unit I:
 Introduction of Income Tax

1. i) Basic Concepts of Income Tax, Meaning & Definition of Assesses, Assessment Year, Previous Year, Gross Total Income, Types of Assesses, Income Exempt from tax, Capital & Revenue Expenditure. Agricultural Income.
2. ii) Income Tax Slab Rates, Rebates, Income which do not form part of total Income
3. iii) Deduction under section 80C, 80CCC, 80CCD, 80D, 80DDB, 80E, 80G, 80GG, 80U.   (Theory & Numericals)

Unit  II: 
Income from Salary 
i)         Definition of Salary, Allowances, Types of Allowances, Taxable Allowances, Tax     Free Allowances, Partly Taxable Allowances, 
ii)       Perquisites, Types of Perquisites, Taxable Perquisites, Tax Free Perquisites, 
iii) Types of Provident Fund, Tax treatment of P.F, E.P.F., Superannuation Fund and Computation of Salary Income/Taxable Salary and tax liability. (Theory & Numericals)
Unit II   Income from House Property 
i)Meaning of Annual Value, Fully exempted income of house property, deemed owner. 

ii)Deduction from income from house property, unreleased rent, computation of income from house property. (Theory & Numericals)

Unit  IV : Residential Status 

1. i) Residential Status and its effects on Tax incidence: Residential status of Individual, HUF, Firm & Association of Person, Company, Basic Conditions & Additional Conditions.
2. ii) Income from Other Sources 

Income specifically included under the head of other sources, specified income,    casual income, deduction allowed from the income of other sources, computation of income from other sources.  (Theory & Numericals)

Books Recommended :
  

1.  Ahuja G. K. and Ravi Gupta :- Systematic Approach to Income and Central Sales tax, Bharat law house, New Delhi.
2.  Singhania V. K. :- Direct taxes :- Law and Practice, Taxman’s publication, Delhi.
3.  Jain K. C., Gour V. P., Narang D. B. :- Direct taxes Kalyani Publishers, Delhi.
4.  Datey V. S. :-  Indirect taxes law and Practice, Taxman, New Delhi, customs and excise Law Time - various issues.
5.  Dr. V. Upgade and Shende Dr. A. K. Income Tax, Anuradha publication, Nagpur.

6. C 44 Paper – IV : Monetary Economics - II
 

Unit I: Commercial Banking
Evolution, Meaning, Definition, Functions of Commercial Banks. Role commercial banks in a developing economy. Process of Credit Creation by Commercial Banks, Limitations in Credit Creation Process of Commercial Banks, Investment Policy of Commercial Banks.  Assets and Liabilities Management (ALM)- Meaning, Objectives, Importance, Constituents, Ingredients of ALM. Non-Performing Assets- Meaning, Criteria and Causes. 
 
Unit II: E-Banking & Core Banking 
Meaning, Nature, Features, Essential Factors, Advantages & Disadvantages of ATM(Automated Teller Machines.) Meaning, Features, Merits and Demerits of Credit cards, Plastic cards, Smart cards, e-purse, Laser cards. Meaning, Features, Merits and Demerits of Automated Clearing House, Online Banking, Advanced Ledger Posting Machines, MICR Technology, Cheques clearing, EFT (Electron Fund Transfer), Internet Banking, e-cheque, ECS (Electronics clearing system). 
 
Unit  III: Banks and Customers Relationship and Services
Introduction, Meaning of Customer. Bank & Customer Relationship- Debtor & creditor, Trustee and Beneficiary, Agent and Principal, Bailer and Bailee. Opening, operating and closing of various bank accounts. Demat Account -Advantages, Opening and Operation of Demat Account. Buying and selling of demat securities. Methods of Calculating Interest Rates-On deposits, on loans, on cash credits, on overdraft facilities.  Banker’s Rights & Obligations. 
 
Unit : IV Central Bank
Introduction, Meaning, Objectives, Functions, Role of Central Bank. Central Bank as a professional & Regulatory Organization & Management. Credit Control- Meaning, Objectives, Methods : Quantitative- Bank Rate, Open Market Operations, Cash Reserve Ratio(CRR), Statutory Liquidity Ratio(SLR), Repo Rate. Qualitative – Varying margin requirement, Regulation of consumer‘s credit, Issuing directives, Publicity measure, Moral suasion, Credit rationing and limitations.  Impact of Monetary Policy. International Monetary Fund (IMF)- Meaning, Objectives, Need, Functions & Working.
Books Recommended:

• 1. Monetary Economics, RR Paul, Kalyani Publishers.
• 2. Money, Banking and International Trade, K.P.M. Sundaram , Sultan Chand,New Delhi.
• 3. Macroeconomics, Mankiw, N. Gregory, Macmillan Worth Publishers New York, Hampshire U.K. 
• 4. Financial Institutions and Markets , Agrawal & Gupta, Kalyani Publishers.
• 5. Modern Banking ,Vaish, M.C,  Oxford & IBH Publishing Co.,New Delhi
• 6. Money and Financial System P.K. Deshmukh, Phadke Prakashan.
• 7. Monetory Economics, Rashi Arora, Sheth Publishers, Mumbai

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