Hello there, If you’re tired of searching Latest B.Com (Hons.) Third Semester Syllabus for Calcutta University and it’s affiliated colleges then you’re in your Destination! This post will cover your 3rd semester syllabus with Marks Distribution for each topic, prescribed by Calcutta University (CU).
Course Structure for 3rd Semester (B.Com Hons. under CBCS)
| Subject Code | Subject | Marks |
|---|---|---|
| SEC 3.1 Chg | Information Technology & Its Application in Business (Theory – 50 + Practical – 50) | 100 |
| GE 3.1 Chg | Business Mathematics & Statistics | 100 |
| CC3.1 Ch | Financial Accounting II | 100 |
| CC3.2 Ch | Indian Financial System | 100 |
Information Technology & Its Application in Business (SEC 3.1 Chg)
Module I : Information Technology and Its Application in Business (Theory)
Unit 1: Information Technology and Business
Concepts of data, information and computer based information system, impact of information technology on business [business data processing, intra-organizational and inter-organizational communication by using network technology, business process outsourcing and knowledge process outsourcing], types of Information System- Transaction Processing System (TPS), Management Information System (MIS), Decision Support System (DSS), Knowledge Management System (KMS) and their implementation at managerial levels [operational, tactical and strategic].
[Marks: 08]
Unit 2: Data Organization and Data Base Management System
(a) Data Organisation: Character, field, record, file and database, types of data processing systems [Serial, Batch, Real-time, Online, Centralized, Distributed], File Organizations [Sequential, Direct, Indexed-Sequential, Relative], Traditional file organisation vs. Database file organisation.
(b) Database Management System: Concept of database management system (DBMS), definition, importance of DBMS, important terms of database [Entity, Attribute, Keys- Primary, Foreign and Candidate, Referential Integrity, Table, Views, Data Dictionary], types of database [Hierarchical, Network and Relational], basic ideas of Data Warehouse and Data Mining (definition, importance, advantages and disadvantages), Big data analysis- Concept.
[Marks: 10]
Unit 3: Internet and Its Applications
Meaning of Internet, IPAddress [IPv4, IPv6], URL, Domain Name System, Internet Protocols –
TCP/IP, UDP, FTP, TELNET[brief ideas only], HTML, DHTML AND XML [Concepts only],
Ethical Hacking, Cloud Computing, Mobile Computing, Internet of Things, Ethical issues in Social Networking
[Marks – 08]
Unit 4: Security and Encryption
Need and concepts, dimension, definition and scope of e-security, security threats- Malicious Codes (Virus, Trozan Horse, Worm, Spyware, Ransomware), Hacking, Spoofing, Sniffing, Phishing, Spamming, Denial of Service (DoS) attacks, Technology solutions [Confidentiality: (Data Encryption & Decryption, Symmetric and asymmetric encryption), Security Implementation: Firewall, DMZ (De Militarized Zone), SSL, HTTPs, Significance of Website Auditing].
[Marks – 08]
Unit 5: IT Act. 2000 and Cyber Crimes
IT Act 2000- Definitions of different terms, Digital signature, Electronic Governance, Attribution, Acknowledgement and Dispatch of Electronic Records, Regulation of Certifying Authorities, Digital Signatures Certificates, Duties of Subscribers, Penalties and Adjudication, Appellate Tribunal, Offences and Cyber-crimes.
[Marks – 06]
Module II : Information Technology and Its Application in Business (Practical)
Unit 1: Word Processing
Working with word document- Editing text, Find and Replace text, Formatting, Spell check,
Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Macros, Drop cap; Tables: Inserting, Filling and formatting a Table, Inserting Pictures and Video; Mail Merge- including linking with Database, Printing documents.
[Marks – 05]
Creating Business Documents using the above facilities
Unit 2: Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols, Media; Design; Transition; Animation, Hyperlink and Slideshow.
[Marks – 05]
Creating Business Presentations using above facilities.
Unit 3: Spreadsheet and its Business Applications
Managing worksheets- Formatting, Entering data, Editing, and Printing a worksheet; Handling
operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs, Pivot Table.
Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL, SUMPRODUCT etc.],
Statistical [AVERAGE, STDEV, VAR, CORRELATION, REGRESSION etc.], Financial [PMT,
RATE, PV, FV, NPER, IRR, NPV, Data Table Etc.] Logical [AND, OR, IF etc.], Date and Time,
lookup and reference, Database and Text functions.
Creating Spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll Statements; Capital Budgeting; Depreciation Accounting; Graphical Representation of Data; Frequency Distribution and its Statistical Parameters; Correlation and Regression
[Marks – 16]
Unit 4: Database Management System
Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key], Simple and
Conditional Queries, Types of Queries [Update, Delete, Append], Forms, Reports, Introduction to SQL through Basic Commands. Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing the data records of Employees, Suppliers and Customers.
[Marks – 08]
Unit 5: Website Designing
Introduction to HTML; Tags and Attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images, Lists, Forms, Frames, Cascading Style Sheets.
[Marks – 08]
Suggested Readings:
• Thareja, IT & Application, Oxford
• Aurora, Computer Fundamentals, Vikash
• Sinha & Sinha, Fundamentals of Computers, BPB Publications
• Dhar, P., Fundamental of IT and Its Application in Business, APH
Business Mathematics & Statistics (GE 3.3 Chg)
Module I – Business Mathematics
1. Permutations and Combinations: Definition, Factorial Notation, Theorems on Permutation, Permutations with repetitions, Restricted Permutations; Theorems on Combination, Basic identities, Restricted Combinations.
[Marks – 08]
2. Set Theory: Definition of set, Presentation of sets, Different types of sets- Null set, Finite and infinite Sets, Universal set, Subset, Power set etc.; Set Operations, Law of algebra of Sets.
[Marks – 08]
3. Binomial Theorem: Statement of the theorem for positive integral index, General term,
Middle term, Simple properties of binomial coefficients.
[Marks – 08]
4. Logarithm: Definition, Base and Index of Logarithm, General properties of Logarithm,
Common Problems
[Marks – 08]
5. Compound Interest and Annuities : Simple AP and GP Series, Different types of interest
rates, Net present value, Types of annuities, Continuous compounding, Valuation of simple
loans and debentures, Problems relating to Sinking Funds.
[Marks – 08]
Module II – Statistics
- Correlation and Association : Bivariate data, Scatter diagram, Pearson’s
correlationcoefficient, Spearman’s rank correlation, Measures of association of attributes.
[Marks – 08]
- Regression Analysis : Least squares method, Simple regression lines, properties of
regression, Identification of regression lines.
[Marks – 08]
- Index Numbers : Meaning and types of index numbers, Problems of constructing index
numbers, Construction of price and quantity indices, Test of adequacy, errors in index
numbers, Chain base index numbers; Base shifting, Splicing, Deflating, Consumer price index and its uses
[Marks – 08]
- Time Series Analysis : Causes of variation in time series data, Components of time series, additive and multiplicative models, Determination of trend by semi-average, moving average and least squares( of linear, quadratic and exponential trend) methods; Computation of seasonal Indices by simple average, ratio-to-moving average, ratio-to-trend and link relative methods; Simple forecasting through time series data
[Marks – 08]
- Probability Theory : Meaning of probability; Different definitions of probability; Conditional probability; Compound probability; Independent events, Simple problems.
[Marks – 08]
Suggested Readings :
• Business Mathematics and Statistics- N G Das & J K Das (Tata McGraw Hill)
• Statistics for Business Decisions – J. K .Das (Academic Publishers)
• Basic Mathematics and its Application in Economics – S. Baruah (Macmillan )
• Mathematics for Economics and Business – R. S. Bhardwaj (Excel Books)
• Mathematics and Statistics for Management – K B Akhilesh and S Balasubrahmanyam
(Vikash Publishing House Pvt.Ltd.)
• Business Statistics – G. C. Beri (Tata McGraw Hill)
• Fundamentals of Statistics – S.C.Gupta (Himalaya Publishing House )
• Statistics for Business and Economics – D. R. Anderson, D. J. Sweeney and T. A.
• Williams (Thomson Asia Pvt Ltd)
• Text Book of Business Mathematics , Padmalochan Hazarika, S.Chand
• Business Mathematics, Jameeruddin, Khanna & Bhamdri, Vikash
• Business Mathematics & Statistics – J. Chakraborti ( Dey Book Concern)
• Business Mathematics & Statistics – R K Ghosh & S Saha ( New Central Book Agency(P)
Ltd
• Rajaretnam, Statistics for Social Sciences, Sage
• Elementary Business Mathematics & Statistics – Dr. Priyotosh Khan ( Elegant Publication)
• Business Mathematics & Statistics – Dr. S N De (Chhaya Prakashani)
• Business Mathematics & Statistics – N K Nag & S K Nag ( Kalyani Publishers)
• Business Mathematics & Statistics – Dr. Ranjit Dhar (Dishari Prakashani)
FINANCIAL ACCOUNTING – II (CC3.1Ch)
| Unit | Topic | Details | Marks |
|---|---|---|---|
| 1 | Partnership accounts – I | Correction of appropriation items with retrospective effect. Change in constitution of firm – change in P/S ratio, admission, retirement and retirement cum admission – treatment of Goodwill, revaluation of assets & liabilities (with/without alteration of books), treatment of reserve and adjustment relating to capital; treatment of Joint Life Policy, Death of a partner | 15 |
| 2 | Partnership accounts – II | Accounting for dissolution of firm – insolvency of one or more partner, consideration of private estate and private liabilities. Piecemeal distribution – surplus capital basis; maximum possible loss basis. | 15 |
| 3 | Branch accounting | Concept of Branch; different types of Branches. Synthetic method – preparation of Branch account. Preparation of Branch Trading and P/L account. ( at cost & at IP ) – normal and abnormal losses. Analytical method – preparation of Branch Stock, Adjustment etc A/C (at cost & at IP ) – normal & abnormal losses Independent branch – concept of wholesale profit | 10 |
| 4 | Hire purchase and Instalment payment system | Meaning; difference with Installment payment system; Recording of transaction in the books of buyer – allocation of interest – use of Interest Suspense a/c – partial and complete repossession Books of Seller – Stock and Debtors A/C ( with repossession) Books of Seller – H.P. Trading A/C without HP Sales and HP Debtors and General Trading A/c ( with repossession) Concept of operating and financial lease – basic concept only. | 10 |
| 5 | Departmental accounts | Concept, objective of preparation of departmental accounts; apportionment of common cost; Preparation of Departmental Trading and P/L account, Consolidated Trading and P/L account; inter departmental transfer of goods at cost, cost plus and at selling price and elimination of unrealized profit. | 10 |
| 6 | Investment Accounts | Maintenance of Investment Ledger; Preparation of Investment Account (transaction with brokerage, STT, cum & ex-interest), Valuation of Investment under FIFO and Average method; Investment Account for Shares (with Right Shares, Bonus Shares and Sale of Right). Relevant Accounting Standard. | 10 |
| 7 | Business Acquisition and Conversion of partnership into limited company | • Profit/ loss prior to incorporation; Accounting for Acquisition of business. • Conversion of Partnership into Limited Company – with and without same set of books | 10 |
Suggested Reading:
• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I & II, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing House Pvt. Ltd.
• Sehgal & Sehgal, Advanced Accountancy Vol. I & II, Taxman Publication
• L.S.Porwal, Accounting Theory, Tata Mcgraw Hill
• Gokul Sinha, Accounting Theory & Management Accounting,
• B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
• Frank Wood, Business Accounting Vol 1&II, Pearson
• Tulsian, Financial Accounting, Pearson
• Hanif & Mukherjee, Financial Accounting, Vol II, McGraw Hill
• Accounting Standards issued by ICAI
Indian Financial System (CC3.2 Ch)
Unit I : Financial System and Its Components
Meaning, Significance and Role of the Financial System; Components of the Financial System;
The structure of Indian Financial System.
[Marks – 10]
Unit II : Financial Markets
(a) Money Market: Functions and Instruments; Role of Central Bank; Indian Money Market: An
Overview, Call Money Market, Treasury Bills Market, Commercial Paper (CP) Market, Certificate of Deposit (CD) Market; Concepts- Repo, Reverse Repo; Recent trends in the Indian money market.
[Marks – 10]
(b) Capital Market: Functions and Instruments; Primary and Secondary Markets- Functions and inter-relationship, Methods of New Issues; Indian debt market and equity market; Market
Intermediaries- Brokers, Sub-Brokers; Role of Stock Exchanges in India; Recent trends in the Indian capital market.
[Marks – 20]
Unit III : Financial Institutions
Commercial banking: Functions of Commercial Banks, Credit creation by commercial banks and its limitations; Reserve bank of India: Functions, Credit Control and Monetary Policy; Development Financial Institutions in India: NABARD, EXIM Bank, SIDBI; Life Insurance and General Insurance Companies in India: Functions; Mutual Funds: Concept of Mutual Fund, Types of Mutual Funds(open ended and close ended); Role of Mutual Funds in Indian capital market; Non-Banking Financial Companies (NBFCs):Definition, Functions, Regulations of RBI over NBFCs.
[Marks – 20]
Unit IV : Financial Services
Merchant Banks: Functions and Role, SEBI Regulations; Credit Rating: Objectives and Limitations, SEBI Regulations; Credit Rating Institutions and their functions.
[Marks – 10]
Unit V : Investors’ Protection
Concept of investors’ protection; Grievances regarding new issue market and Stock Exchange
transactions, and the Grievance Redressal Mechanism; Role of SEBI, judiciary and the media.
[Marks – 10]
Suggested Readings :
• Khan, M. Y., Indian Financial System-Theory and Practice, TMH
• Bhole, L. M., Financial Markets and Institutions, TMH
• Majumder S., Indian Financial System
• Nayak and Sana, Indian Financial System, Rabindra Library
• Basu, A, Mazumdar, D, Datta S., Indian Financial System, ABS
• Gurusamy, Financial Services, TMH
• Pathak, B., Indian Financial System, Pearson
• Bhattacharyya S., Indian Financial System, Oxford University Press
• Saha, S.S., Indian Financial System and Markets, McGraw Hill
• Saha, S.S., Capital Markets and Securities Law, Taxmann
