Calcutta University B.Com Honours 2nd Semester Syllabus 2023

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CU B.Com Hons Second Semester Syllabus

Course Structure for 2nd Semester (B.Com Hons. under CBCS)

Subject CodeSubjectMarks
GE 2.1 ChgE-Commerce & Business
Communication (50+50)
CC2.1 ChgCompany Law100
CC 2.2 ChgMarketing Management and
Human Resource Management
CC 2.1ChCost and Management
Accounting – I

E-Commerce & Business Communication (GE 2.1 Chg)

Module I : E-Commerce

Unit I: Introduction
E-Commerce-meaning, nature, concepts, types; e-commerce business models B2B [concept,
major activities, types of B to B market (independent, buyer oriented, supplier oriented, emarket place)], B2C [portals, e-tailer, content provider, transaction broker, real life examples
of B2C], C2C, C2B, etc.; forces behind e-commerce, e-Governance [meaning, types,
significance, real life examples].

[Marks: 10]

Unit II: E-CRM and SCM
E-CRM-definition, features, goals of E-CRM business framework, phases of E-CRM, types
of E-CRM, Functional components of E-CRM, strategies for E-CRM
solutions; SCM-definition, features, types of supply chain.

[Marks: 08]

Unit III: Digital Payment
Methods of e-payments [Debit Card, Credit Card, Smart Cards, e-Money], electronic or
digital wallet, digital signature (procedures, working and legal provisions), payment gateways
[Core Banking Solution or CBS, Mobile Payment, UPI, NCPI, International Payments],
Online banking [meaning, concepts, importance, electronic fund transfer, automated clearing
house, automated ledger posting], risks involved in e-payments.

[Marks – 08]

Unit IV: ERP
Definition, features, major characteristics, levels of ERP, benefits of ERP, enterprise potential
of ERP, modules of ERP, phases of ERP implementation, limitations of ERP.

[Marks – 08]

Unit V: New Trends in E-Commerce
Social Commerce-concept, definition, features; Digital Marketing-definition, objectives,
methods, limitations; Advertisement in Social Media-objectives, advantages and
disadvantages, procedures

[Marks – 06]

Suggested Readings :-

• P. T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
• Henry Chan, Raymond Lee, Tharam Dillon, Elizabeth Chang, E-Commerce:
Fundamentals and Applications, Wiley.
• Laudon, E-Commerce, Pearson Education India
• Schneider G., E-Business, Cengage
• Bhaskar, B., E–Commerce, McGraw Hill

Module II : Business Communication

Unit 1: Introduction
Definition, objectives, importance, elements, process, forms, models, principles of
effective communication, barriers to communication and remedial measures, role of
communication in conflict resolution.

[Marks – 08]

Unit 2: Types of Communication
Formal and informal communication, Grapevine, Characteristics of corporate
communication, Characteristics of corporate communication, Communication network

[Marks – 06]

Unit 3: Tools of Communication
Emergence of communication technology, Modern Forms of communication, Fax, Email, Video Conferencing

[Marks – 06]

Unit 4: Drafting
Notice, Circular, Resolution & Minutes, Report, CV writing, Business letter writing- Offer
letter, Quotation, Status enquiry, Confirmation, Execution, Refusal and cancellation of
order, Recommendation, Credit collection, Claim, Bank loan

[Marks – 20]

Suggested Readings:

• Anjanee, S. & Bhavana Adhikari, Business Communication, TMH
• Chaturvedi &Chaturvedi, Business Communication : Concepts, Cases and
Applications, Pearson
• M.K.Shegal &Vandana Khetarpal, Business Communication, Excel Books
• R.K.Madhukar, Business Communication, Vikash Publishing House Pvt. Ltd.
• Rao, Kumar & Bindu, Business Communication, Cengage
• Khanna, Puja., Business Communication, Vikash
• Raman & Sharma, Technical Communication, Oxford
• Lesikar, Flatley et al, Business Communication, McGraw Hill

Company Law (CC2.1 Chg)

Meaning and Definition – Features –, High Lights of Companies Act 2013 – Body Corporate ,Kinds of Companies ( Concept, Definition and Features) – One Person Company, Private Company, Public Company, Company limited by Guarantee, Company limited by Shares, Holding Company, Subsidiary Company, Government Company, Associate Company, Small Company, Foreign Company, Listed Company, Dormant company , Lifting of corporate veil.

[Marks 16]

Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position of Promoter & Functions of Promoter, Incorporation Stage – Meaning, Contents, Forms of Memorandum of Association & Articles of Association and its alteration, Distinction between Memorandum of Association and Articles of Association, Doctrines of constructive notice and Indoor management, Certificate of Incorporation, Subscription Stage – Meaning & contents of Prospectus, Types, Misstatement in prospectus and its consequences.

[Marks 16]

Director ( Concept and Definition), DIN, Qualification, Disqualification, Appointment, Position,
Rights, Duties, Power, Resignation, Liabilities, Removal and Resignation of director. Key Managerial Personnel ( Definition, Appointment and Qualifications) – Managing Director, Whole time Directors, the Companies Secretary, Chief Financial Officer, Resident Director, Independent Director, Women director.

[Marks 16]

Share, Share Capital – Types and Definition, Allotment and Forfeiture, Calls on Shares, ESOP,
Buyback, Sweat Equity, Bonus, Right, Capital Reduction, Share Certificate, D-mat System, Transfer and Transmission, Redemption of Preference Shares, Debenture – Definition, Types, Rules Regarding Issue of Debenture.

[Marks 16]

Corporate Meetings – Shareholder and Board, Types of Meetings – Annual General Meeting
Extraordinary General meeting, Minutes of Proceedings of General Meeting, Meeting of BOD and other meetings (Section 118), Requisite of Valid Meeting- Notice, Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing, Board Meetings and Resolutions

[Marks 16]

Suggested Readings :-
• Kumar Rabindra, Legal Aspects of Business, Cengage
• Bhadra, Satpati and Mitra, Ainer Ruprekha (Bengali Version), Dishari
• Kapoor, N.D., Corporate Law, S.Chand
• Arora, Bansal, Corporate Law, Oxford
• Roychowdhury, Bhattacharjee & Datta, Business Regulatory Framework, Elegant

Marketing Management and Human Resource Management (CC 2.2 Chg)

Module I: Marketing Management

Unit 1: Introduction:
Nature, scope and importance of marketing; Selling vs Marketing; Marketing mix, Marketing
environment: concept, importance, and components (Economic, Demographic,
Technological, Natural, Socio-Cultural and Legal)

[Marks: 08]

Unit 2: Consumer Behaviour and Market segmentation:
Consumer Behaviour: Nature and Importance, Factors influencing consumer buying behaviour.
Market segmentation: concept, importance and bases; Product differentiation vs. market

[Marks: 08]

Unit 3: Product:
Concept and importance, Product classifications; Concept of product mix; Branding, packaging and labeling; Product life-cycle; New Product Development Process.

[Marks: 08]

Unit 4: Pricing, Distribution Channels and Physical Distribution
Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
Distribution Channels and Physical Distribution: Channels of distribution – meaning and
importance; Types of distribution channels; Factors affecting choice of distribution channel.

[Marks: 08]

Unit 5: Promotion and Recent developments in marketing:
Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics.
Recent developments in marketing: Social Marketing, online marketing, direct marketing,
services marketing, green marketing, Rural marketing; Consumerism.

[Marks: 08]

Suggested Readings :-
• Kotler & Keller, Marketing Management, Pearson
• Ramaswamy and Namakumari, Marketing Management, McMillan
• Bhagwati, Pillai, Marketing Management, S.Chand
• Verma & Duggal, Marketing Management, Oxford
• Venugopal, P., Marketing Management, Sage
• Saxena, Marketing Management, McGraw Hill

Module II: Human Resource Management

Unit 1: Nature and Scope
Concept and meaning of HR, Understanding the Nature and Scope of HRM, Functions and

[Marks: 08]

Unit 2: Human Resource Planning
Definition, Need and Features of Human Resource Planning, factors affecting Human Resource Planning.

[Marks: 08]

Unit 3: Recruitment and Selection
Definition of Recruitment, Source, need and importance of Recruitment, Recruitment Policy
– process – sources of Recruitment Definition of Selection, Steps in selection.

[Marks: 08]

Unit 4: Training and Development
Training and Development Meaning and purpose of training, Benefits of training to
organisation and employees -Training methods.

[Marks: 08]

Unit 5: Job Evaluation and Performance Appraisal
Job evaluation – objectives, scope, method, Job analysis, Job description, Job Specification -basic concept and significance,
Performance Appraisal – Concept

[Marks: 08]

Suggested Readings:
• Mahajan, Reeta, Human Resource Management, Vikash
• Haldar & Sarkar, Human Resource Management, Oxford
• Sinha, Sekhar & Bala, Human Resource Management, Cengage
• Jyothi & Venkatesh, Human Resource Management, Oxford
• Wilton, N., An Introduction to Human Resource Management, Sage
• Dessler & Varkkey, Human Resource Management, Pearson


1Introduction• Definition of Costing, Objectives of Cost
Accounting; Management Accounting and difference with Cost Accounting; Installing a Cost Accounting System, Essentials of a good Cost Accounting System.
• Cost concepts, terms and classification of costs:
Cost, Cost object, Cost units and Cost Centres, Types of costs, classification of costs
Direct -Indirect, Elementwise, Functionwise, Behaviourwise, Sunk Cost, opportunity Cost. Costing Methods and Techniques (introduction only).
• Purchase of materials: Organisation, purchase
procedure, documentation, determination of material purchase costs.
• Storage of materials : Need for storage, location and types, functions of a storekeeper, requisition, receipt, issue and transfer of materials, storage record, accounting for materials cost.
• Materials control : Organisation; Tools: Just -in -Time Purchase; various stock levels, Economic Ordering Quantity and ABC Analysis; Periodic Inventory, Perpetual Inventory, Physical verification;
Discrepancies in stock and their treatment.
• Methods of Pricing Material Issues: FIFO, LIFO, and
Weighted Average.
• Treatment of Normal and Abnormal Loss of
3Employee Cost and Incentive Systems• Introduction, Recording labour cost: Attendance and payroll procedures (Time -keeping, Time
-Booking, Payroll procedure, Payment of wages
-Piece rate, differential piece rate, time rate); Idle time (causes and treatment in Cost Accounting), Overtime (its effect and treatment in Cost Accounting), Labour turnover (Causes, impact and methods of calculating labour turnover).
• Main Principles for sound system of wage incentive
schemeslabour utilisation; System of Wage
Payment and Incentives(Halsey, Halsey -weir, Rowan and Emerson
• System of Incentive Schemes for Indirect Workers;
Component of wages cost for costing purpose.
4Overhead and Cost StatementOverhead
• Introduction: Definition, Classification of Overhead
Functional and Behavioural.
• Manufacturing Overheads: Allocation and
apportionment of Overhead; Absorption of
Overhead: various methods and their application;
Treatment of under absorption/over absorption of
• Administration and Selling & Distribution
Overheads and their charging: an introduction only
• Preparation of Cost Sheet and estimation
5Cost Book keepingCost Book -keeping
• Non -Integrated System: Meaning & Features;
Ledgers Maintained; Accounts prepared;
General/Cost Ledger Adjustment Account;
Meaning of Closing Balance in Various Accounts;
• Reconciliation: Need for reconciliation; Items
causing differences between Cost and Financial
Profits and their reconciliation
6Costing Methods• Job Costing (Job cost cards and databases,
Collecting direct costs of each job, Attributing
overhead costs to jobs, Applications of job
costing). Batch Costing
• Contract Costing – Progress payments, Retention
money, Escalation clause, Contract accounts,
Accounting for material, Accounting for plant used
in a contract, Contract Profit and Balance sheet
• Service Costing and Output CostingIntroduction; Motor Transport Costing only
• Process Costing: Meaning, Features, Process vs
Job Costing, Principles of cost ascertainment for
Materials, Labour & Overhead; Normal loss,
Abnormal loss and gain and preparation of process
accounts. Inter-process profit (simple cases).
Valuation of WIP and Equivalent units (excluding
intermediary process).

Suggested Reading:
• Horngren, Datar & 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
• Mitra, J.K., Cost & Management Accounting, Oxford
• Hanif, M., Cost & Management Accounting, McGraw Hill
• Drury, Colin., Management and Cost Accounting, Cengage
• Satish Inamdar, Cost & Management Accounting, Everest Publishing House
• Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier
• Ravi M Kishore, Cost and management Accounting, Taxmann

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