B.Com Honours 6th Semester Syllabus Calcutta University

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Hello there, If you’re tired of searching Latest B.Com (Hons.) Sixth Semester Syllabus for Calcutta University and it’s affiliated colleges then you’re in your Destination! This post will cover your 6th semester syllabus with Marks Distribution for each topic, prescribed by Calcutta University (CU).

B.com Hons. Syllabus

Course Structure for 6th Semester (B.Com Hons. under CBCS)

Subject CodeSubjectMarks
AECC 6.1ChgEnvironmental Studies100
SEC 6.1ChgComputerised Accounting
and e-Filing of Tax Returns
(70+30)
100
CC 6.1 ChProject Work100
DSE 6.1 A**Financial Reporting and
Financial Statement Analysis
100
DSE 6.2 A**Financial Management100

COMPUTERISED ACCOUNTING SYSTEM and E-FILING OF TAX RETURN (SEC 6.1Chg)

Unit-1: Computerized Accounting Package: Using Generic Software [40 Marks, Class: 40]
(a) Company creation, ledger creation, order processing, accounting voucher, inventory
voucher, memorandum voucher, invoicing, multiple godown handling, Transfer of
materials across godowns, Bank Reconciliation,
(b) Cost Centre, Cost Category, Bill of Material (BoM), Budget and Controls
(c) Payroll Accounting
(d) TDS, GST
(e) Back up & Restore, Export and Import data


Unit 2: Designing Computerized Accounting System [15 Marks, Class:15]
(a) Introduction to DBMS Package – Table, Query, Form and Report
(b) Designing Computerized Accounting System using DBMS Package
Creating a voucher entry Form, Preparing ledgers, trial balance, profit & loss a/c, and
balance sheet with Form wizard and Report
(c) Designing Payroll System for Accounting using Form, Query, and Report


Unit-3: E-filing of Tax return [25 Marks, Class: 25]
(a) Preparation and submission of the Income Tax Return (ITR) offline/online for individual
taxpayer [e-filing without using DSC and with using DSC, EVC]
(b) View form 26AS,Upload return, View e-file returns, e-verification
(c) Use of e-tax calculator (including interest calculation u/s 234A, 234B, 234C)
(d) E-Pay tax (Challan No./ITNS 280, ITNS 281)
(e) Preparation and submission online form 10E [Relief u/s 89(1)]


Project Work: Assignment based for each and every topic should be prepared
• Software: Singhania, V.K., E-Filing of Income Tax Returns and Computations
of Tax, Taxmann
• Software: “Excel Utility”, incometaxindiaefiling.gov.in

FINANCIAL REPORTING AND FINANCIAL STATEMENT ANALYSIS (DSE 6.1 A)

UnitTopicDetailsMarks
1Holding CompanyMeaning of Holding Company & Subsidiary Company;
relevant standard; Consolidation of Balance Sheets of
Parent & Subsidiary (only one); Minority Interest – Basic
principles and preparation of CBS; CBS with loss balance
of Subsidiary
Treatment for: Revaluation of Assets of Subsidiary, Intra group Transactions, Holding of different securities.
Consideration of dividend paid or proposed by Subsidiary
in CBS; Bonus Shares issued or proposed to be issued by
Subsidiary
(excluding shares acquired on different dates by the
Parent company, chain and cross holding)
15
2Accounting
Standards
Conceptual Framework, Presentation of Financial
Statements (Ind AS 1), Property, Plant and Equipment
(Ind AS 16), Earnings per share (Ind AS 33), [Basic
Definitions &
Theoretical Concepts, Scope]
15
3Fund Flow
Statement
Concept of fund, meaning, nature, various sources
And applications,
advantages & limitations of Fund Flow Statement.
10
4Cash Flow
Statement
Meaning, objectives, difference with Fund Flow
Statement; activity classification and preparation and
presentation as per relevant Accounting Standard.
10
5Introduction to
Financial
Statements
Analysis
Nature and Component of Financial Statement; Meaning
and Need for FSA, Traditional & Modern approaches to
FSA, Parties interested in FSA.
• Comparative Statement – meaning, preparation, uses,
merits and demerits
• Common -size Statement – meaning, preparation, uses,
merits and demerits
• Trend Analysis – meaning, determination, uses, merits
and demerits
10
6Accounting Ratios
for FSA
Meaning, objective, Classification of Accounting Ratios,
Advantages & Limitations
Preparation of Classified Financial Statements and
Statement of Proprietor’s Fund from the given Ratios.
Computation, Analysis and Interpretation of important
ratios for measuring –Liquidity, Solvency, Capital
Structure, Profitability and Managerial Effectiveness.
20

Suggested Readings :
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. II, Vikash Publishing
• Sehgal & Sehgal, Advanced Accountancy Vol. I II, Taxman Publication
• Accounting Standards issued by ICAI
• 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.
• Lev, Financial Statement Analysis-a new approach, Prentice Hall
• Foster G, Financial Statement Analysis, Prentice Hall
• White, Sondhi& Fred, Analysis and Use of Financial Statement, John Wiley
• Bernstein & Wild, Financial Statement Analysis; theory, application & interpretation,
Mcgraw Hill
• Ormiston, Understanding Financial Statement, Pearson
• Bhattacharyya, Asish K., Introduction to Financial Statement Analysis, Elsevier
• Hanif & Mukherjee, Financial Accounting, Vol III, McGraw Hill
• Subramanyam, K.R. and Wild, Financial Statement Analysis, McGraw Hill

FINANCIAL MANAGEMENT (DSE 6.2 A)

UnitTopicDetailsMarks
1Introduction

Basic
Concepts
• Important functions of Financial Management
• Objectives of the firm: Profit maximisation vs. Value
maximisation
• Role of Chief Financial Officer.
• Financial environment in which a firm has to operate

• Time Value of Money: concept and reasons
• Compounding and Discounting techniques
• Concepts of Annuity and Perpetuity.
• Risk-return relationship (concepts only)
10
2Sources of
Finance and
Cost of
Capital
• Different sources of finance; long term and short term
sources
• Cost of capital: concept, relevance of cost of capital,
Implicit and Explicit cost, specific costs (its
computation) and weighted average cost (its
computation) , rationale of after tax weighted average
cost of capital, marginal cost of capital (its
computation).
10
3Leverage and
Capital
Structure
Theories
• EBIT-EPS analysis and its limitations. Financial break
even, point of indifference
• Leverage- Business Risk and Financial Risk –
Operating and financial leverage, Trading on Equity
• Capital Structure decisions – Capital structure
patterns, designing optimum capital structure,
Constraints, Features of sound capital structure,
10 10
Various capital structure theories (excluding M-M
model).
10
4Working
Capital
Management
(1)
• Introduction; Meaning and various concepts of
Working Capital
• Management of Working Capital and Issues in
Working Capital
• Estimating Working Capital Needs; Operating or
Working Capital Cycle.
10
5Working
Capital
Management
(2)
• Policies relating Current Assets – Conservative,
Aggressive and Balanced
• Various sources of finance to meet working capital
requirements; Financing current assets: Strategies of
financing (Matching, Conservative, and Aggressive
policies)
• Management of components of working capital
(debtors management only–credit period -simple type
)
10
6Capital
Expenditure
Decisions (1)
• Purpose, Distinguishing features, Objectives &
Process, Understanding different types of projects
• Concept of Cash flow; Cash flow vis-à-vis Profit and
determination of Cash flow
• Techniques of Decision making: Non-discounted and
Discounted Cash flow Approaches
• Payback Period method, Accounting Rate of Return
and their relative merits and demerits
10
7Capital
Expenditure
Decisions (2)
• Discounted Payback Period, Net Present Value,
Profitability Index and Benefit Cost ratio, Internal Rate
of Return, relative merits and demerits of the
methods.(excluding replacement decision)
• Ranking of competing projects, Ranking of projects
with unequal lives. Capital Rationing.
10
8Dividend
Decisions
• Meaning, Nature and Types of Dividend, Dividend
and Retention; concept of pay-out ratio, retention ratio
and growth.
• Dividend policies and formulating a dividend policy
• Dividend Theories: Walter’s Model, Gordon’s Model,
10

Suggested Readings :
• M.Y.Khan & P.K.Jain, Financial Management, TMH
• Van Horne, Financial Management & Policy, Pearson
• Van Horne, Fundamentals of Financial Management, PHI
• Banerjee, B., Financial Policy & Management Accounting, PHI
• Chandra,P., Financial Management, TMH
• Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
• Pandey, I.M. Financial Management. Vikas Publications.
• Majumdar, Ali and Nesha, Financial Management, ABS
• Kothari, R, Financial Management, Sage


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