B.Com Honours 4th Semester Syllabus Calcutta University

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B.com Hons. Syllabus
b.com (HONS.) 4th semester syllabus

Course Structure for 4th Semester (B.Com Hons. under CBCS)

Subject CodeSubjectMarks
GE 4.1 ChgMicroeconomics – II & Indian
Economy (50+50)
CC 4.1 ChgEntrepreneurship Development and Business
CC 4.1 ChTaxation – I100
CC 4.2 ChCost and Management
Accounting – II

Microeconomics – II & Indian Economy (GE 4.1 Chg)

Module I : Microeconomics-II

Unit I : Monopoly
Concept of Monopoly: Sources of monopoly power; Short-run and Long-run equilibrium of a
monopoly firm; Price discrimination; Social Cost of Monopoly (concept only).

[Marks: 10]

Unit II : Imperfect Competition
Concept of Imperfectly Competitive market; Monopolistic Competition: Features and examples; Oligopoly: Non-Collusive Oligopoly: Sweezy’s Kinked demand Curve Model, Collusive Oligopoly: Cartel (concept with example)

[Marks: 15]

Unit III : Factor Price Determination
Introduction; Marginal Productivity Theory of Distribution; Marginal Productivity Theory of
Wage, Demand Curve of Labour, Supply Curve of Labour; Wage Determination in an
Imperfectly Competitive Labour Market: Case of Collective Bargaining, Factors determining
the power of trade unions to raise wages; Theory of Rent: Ricardian Theory of Rent, Modern
Theory of Rent,Quasi-rent; Theory of Profit: Gross Profit and Net Profit, Accounting Profit
and Normal Profit, Different Theories of Determination of Profit; Concept of Interest: Gross
Interest and Net Interest, Classic Theory of Interest Rate Determination.

[Marks – 15]

Suggested Readings :
• Pindyke and Rubinfeld, Micro Economics, Pearson
• Gold & Ferguson, Micro Economic Theory
• Banerjee & Majumdar, Business Economics and Business Environment, ABS
• Banerjee & Majumdar, Banijjik Arthaniti –o- Banijjik Paribesh(Bengali),ABS
• Ratan Khasnabish & Ranesh Roy, Banijjik Arthaniti –o- Bharoter arthanaitik Paribesh(Bengali)
• Divedi, D.N., Managerial Economics, Vikash Publications
• Mankiw.N.G., Principles of Microeconomics, Cengage
• Das, P. & Sengupta A., Economics , Oxford
• Samuelson & Nordhaus, Macroeconomics, McGraw Hill

Module II : Indian Economy

Unit I : Basic Issues in Economic Development
Concepts and measures of development and underdevelopment; Concept of national income: GDP,GNP,NDP,NNP,NI (concepts only).

[Marks – 05]

Unit II : Basic Features of Indian Economy
Sectoral distribution of National Income and Occupational Structure; Structural Change in Indian Economy, issue of Service-led Growth.

[Marks – 10]

Unit III : Sectoral Trends and Issues
(a) Agricultural Sector: Problem of low productivity; Green Revolution and its impact; Land
Reforms; Problems of rural credit and marketing.
(b) Industry and Service Sector: An overview of industrial growth during pre-reform and postreform period; Role of Public Sector: its performance and the issue of disinvestment; Role of MSME sector, problems faced by the MSME Sector; Role of the Service Sector: growth of banking and insurance sector during the post-reform period.
(c) External Sector: Problem of unfavourable balance of payments and policy measures.

[Marks – 15]

Unit IV : Social Issues in Indian Economy
Problem of Poverty, Poverty alleviation measures; Problem of Unemployment and the policy

[Marks – 10]

Suggested Readings :
•Dutt & Sundaram, Indian Economy, S.Chand
• Mishra &Puri, Indian Economy, Himalaya Publishing House
• Uma Kapila, Indian Economy
• Joydeb Sarkhel & Swapan Kr. Roy, Bharoter arthanaiti(Bengali)
• Banerjee & Majumdar, Business Economics and Business Environment,ABS
• Banerjee & Majumdar, Banijjik Arthaniti –o- Banijjik Paribesh(Bengali),ABS
• Ratan Khasnabish & Ranesh Roy, Banijjik Arthaniti –o- Bharoter arthanaitik Paribesh(Bengali)
• Prakash, B.A., Indian Economy, Pearson
• Fernando, Indian Economy, Pearson

Entrepreneurship Development and Business Ethics (CC 4.1 Chg)

Module I – Entrepreneurship Development

Unit-1: Introduction: Meaning, elements, determinants and importance of entrepreneurship and creative behavior; Entrepreneurship and Micro, Small and Medium Enterprises, Role of family business in India; The contemporary role models in Indian business: their values, business philosophy and behavioural orientations; Conflict in family business and its resolution.

[Marks – 10]

Unit-2: Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and
industrial accommodation, Role of industries/entrepreneur’s associations and self-help
groups, The concept, role and functions of business incubators, angel investors, venture
capital and private equity fund.

[Marks – 10]

Unit-3: Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project proposal; Contents of business plan/ project proposal; Designing business processes, location, layout, operation, planning & control; preparation of project report

[Marks – 10]

Unit-4: Mobilizing Resources – Mobilizing resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal customers; Basic startup problems;

[Marks – 10]

Module II – Business Ethics

Unit 1: Business Ethics

Introduction – Meaning – Scope – Types of Ethics – features – Factors influencing Business
Ethics – significance of Business Ethics – Arguments for and against business ethics- Basics
of business ethics – Corporate Social Responsibility and Business Ethics

[Marks – 08]

Unit 2: Principles of Business Ethics

Introduction – Meaning – Element – Ethics, Morale, Business ethics, Ethical dilemma [basic
idea, features and significance of each of element]

[Marks – 08]

Unit 3: Ethics in Management

Introduction – Ethics in HRM – Ethics in Marketing –– Ethics in Accounting and finance –
Work place Ethics – Value and Ethics.

[Marks – 08]

Unit 4: Corporate Culture

Meaning – Role – Functions – Impact of Corporate Culture – Globalization and cross culture
issues in ethics, Corporate Code of ethics

[Marks – 08]

Unit 5: Ethics & Corporate Governance

Concept of Corporate Governance, Scope, Reports on Corporate Governance and its benefits
and limitations– Corporate Governance and Business Ethics [Brief Concept]

[Marks – 08]

Suggested Readings:
• Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
• Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
• Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,
• Himalaya Publishing House.
• Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
• Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
• Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
• Prentice-Hall of India. ISBN-81-203-1690-8.
• Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
• SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
• Hifrich, Manimala, Peters & Shepherd, Entrepreneurship, McGraw-Hill
• Kumar Arya, Entrepreneurship, Pearson
• Bamford and Bruton, Entrepreneurship, McGraw Hill
• SIDBI Reports on Small Scale Industries Sector.
• Roy, Entrepreneurship, Oxford
• Albuquerque, Business Ethics, Oxford
• Ferrell, Fraedrich, Farrell, Business Ethics, Cengage

TAXATION – I (CC 4.1 Ch)

Unit 1 :

a) Basic Concepts and Definitions under IT Act
Assessee, Previous year, Assessment year, Person, Income, Sources of income,
Heads of income, Gross total income, Total income, Maximum marginal rate of
tax, Tax Evasion, Tax avoidance, Tax planning.
b) Residential Status and Incidence of Tax
Residential status of all persons except company
c) Incomes which do not form part of Total Income
Except section 10AA.
d) Agricultural Income
Definition, determination of agricultural and non-agricultural Income,
assessment of tax liability when there are both agricultural and non-agricultural

[Marks – 10]

Unit 2 : Heads of Income and Provisions governing Heads of Income
a) Salaries
b) Income from House property

[Marks – 30]

Unit 3 : Heads of Income and Provisions governing Heads of Income
a) Profits and Gains of Business and Profession
Special emphasis on sec. 32, 32AC, 32AD, 35, 35D, 36(i)(ib), (ii), (iii), (iv),
(vii), 37, 37(2B), 40A(2), 40A(3), 43B, (Excluding presumptive taxation)
b) Capital Gains
Meaning and types of capital assets, basic concept of transfer, cost of
acquisition, cost of improvement and indexation, computation of STCG and
LTCG, exemptions u/s 54, 54B, 54EC and 54F, capital gain on transfer of bonus
shares, right entitlement and right shares, taxability of STCG and LTCG.
c) Income from Other Sources
Basis of charge excluding deemed dividend

[Marks – 25]

Unit 4 :

a) Income of other Persons included in Assessee’s Total Income
Remuneration of spouse, income from assets transferred to spouse and Son’s
wife, income of minor.
b) Set off and Carry Forward of Losses
Mode of set off and carry forward, inter source and inter head set off, carry
forward and set off of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income
Basic concepts, deductions u/s 80C, 80CCC, 80CCD, 80CCE, 80D, 80DD,
80DDB, 80E, 80G, 80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A

[Marks – 15]

Suggested Readings :
• Singhnia V.K., and Singhania K, Direct Tax Law and Practice, Taxmann
• Lal and Vashist, Direct Taxes, Pearson
• Ahuja and Gupta, Direct Taxes Law And Practice, Bharat
• Manoharan & Hari, Direct Tax Laws, Snow White
• Roy, S. K., Principles and Practice of Direct & Indirect Taxes, ABS
• Sengupta, C.H., Direct & Indirect Taxes, Dey Book Concern

Cost and Management Accounting -II (CC 4.2 Ch)

1(i) Joint
Product &
By product

(ii) Activity
(i) Meaning, treatment and apportionment of cost; decision relating further processing

(ii) Problems of traditional costing; meaning of Activity
Based Costing; cost analysis under ABC; application of ABC (Simple problems)
2Budget and
Budget and Budgetary Control; The budget manual,
principal budget factor, preparation and monitoring
procedures, Fixed and Flexible budget, preparation of
functional budgets – concepts, cash budget, flexible
Standard Costs and Standard Costing; Uses, &
Importance. Differences with Budgetary Control,
Preliminary Steps. Classification of Standards. Analysis
and computation of Materials, Labour and Overhead
Costs (concepts only) Variances
CVP Analysis Introduction; CVP Assumptions and
Uses; Break-Even Analysis: BE Point and Margin of
Safety; Graphical presentation of CVP Relationship;
Profit Graph
Marginal Costing and Management Decisions
Marginal Costing vis-à-vis Absorption Costing; Cost
statement under marginal costing and absorption
costing; Marginal Costing Techniques.
Marginal Cost and decision relating Product Pricing;
Product Mix; Make or Buy; Choosing among alternatives
and closing down or suspending an activity. (with simple
type of problems)

Suggested Readings :
• Horngren, Foster & Rajan, Cost Accounting,- A Managerial Emphasis, Pearson
• B.Banerjee, Cost Accounting, PHI
• Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
• M.Y.Khan & P.K.Jain, Management Accounting, TMH
• Atkinson, Management Accounting, Pearson
• Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier
• Ravi M Kishore, Cost and management Accounting, Taxmann
• Hanif, M., Cost and Managment Accounting, TMH
• Mitra, J.K., Cost and Management Accounting, Oxford
• Drury, C., Management and Cost Accounting, Cengage

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