B Com (Hons) syllabus

Academic Year 2009-10

S.N Course Title of the paper Period Exam Max

o code s per Hour marks
week
1 English 5 3 100
2 Second Language 5 3 100
3 101 Organisation & Management 4 3 100
4 102 theory 5 3 100
5 103 Financial Accounting 4 3 100
6 104 Managerial Economics 5 3 100
Quantitative techniques
1 201 Cost & management 5 3 100
2 202 Accounting 5 3 100
3 203 Corporate Accounting 4 3 100
4 204 Entrepreneurship 4 3 100
5 205 Development 5 3 100
6 206 Banking & Financial System 4 3 100
7 207 QT for Business decisions 4 2.5 70(T)
Auditing & Business 1.5 30(P)
Communication
Fundamentals of Information
Technology(3Theory+1
practical)

1 301 Marketing Management 5 3 100

2 302 Human resource management 5 3 100
3 303 Business & Corporate Laws 5 3 100
4 304 Economic& Business 5 3 100
5 305 environment 5 3 100
6 306 Financial management 5 3 100
7 307 Tax laws & practice Project
Project report& Viva voce(Viva 70
voce-30 marks) Marks
 B Com (Hons) II Year

Corporate Accounting

UNIT- I
Company Accounts – Legal Requirements – Share Capital transactions. Issue of equity and
preference shares- forfeiture and re-issue of shares – Issue of Debenture – Redemption of
Debentures(Sinking Fund) – Final Accounts as requirement under Indian Companies Act 1956 –
Trading Account, profit & Loss A/c. Appropriation Account. Balance sheet in vertical &
horizontal forms.

UNIT- II: Accounting Standards – Need and importance – An overview of Indian Accounting
Standards.

Valuation of Goodwill - Need and methods – Normal Profit Method, Super Profits Method –
Capitalisation Method

Valuation of shares - Need for Valuation - Methods of Valuation – Net assets method, Yield basis
method, Fair value method.

Unit-III : Amalgamation – In the nature of merger and purchase (as per Accounting Standard 14)
Internal Reconstruction - Calculation of purchase consideration, Accounting Treatment (excluding
inter- company holdings).

Unit-IV Accounts of Insurance Companies:

Life Insurance companies: Preparation of final accounts- Accounting treatment( New format)

General Insurance companies: -Fire and Marine Insurance

Insurance claims: Accounting treatment-calculation of loss of stock, Average clause

Unit –V;(a)Bank Accounts: Legal provisions and preparation of final accounts.(b)Liquidation of

Companies: Meaning- preparation of statement of affairs- liquidator’s statement of accounts

REFERENCE BOOKS:

1. Advanced Accounts : Shukla and Grewal

2. Company Accounts : Monga, Girish Ahuja and Shok Sehagal

3. Advanced Accountancy : Jain and Narang

4. Advanced Accountancy : R.L. Gupta and Radhaswamy

5. Advanced Accountancy : Chakraborthy

6. Advanced Accountancy : S.P. Iyengar