Calcutta University B.Com Honours 1st Semester Syllabus 2023

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CU B.Com Hons First Semester Syllabus

Course Structure for 1st Semester (B.Com Hons. under CBCS)

Subject CodeSubjectMarks
AECC 1.1ChgCommunicative English (50)
Indian Language (50)
GE 1.1 ChgMicroeconomics I &
Statistics (50+50)
CC 1.1 ChgBusiness Laws100
CC 1.2 ChgPrinciples of Management100
CC 1.1 ChFinancial Accounting – I100

Microeconomics (I) & Statistics (GE 1.1 Chg)

Module I : Microeconomics (I)

Unit: 1 Demand and Consumer behaviour
Concept of demand, demand function, law of demand, derivation of individual and market demand curves, shifting of the demand curve; elasticity of demand.
Consumer behaviour: Marshallian utility approach and Indifference Curve approach; utility
maximization conditions . Income-Consumption Curve (ICC) and Price-Consumption Curve (PCC): Derivation of demand curve from PCC.


Unit: II Production and Cost
Production function: Short-run and Long-run; Relation among Total Product, Average Product and Marginal Product, Law of returns to a variable factor, Law of Returns to Scale; Concepts of Iso-quant and iso-cost line; Conditions for optimization (graphical approach).
Cost: Accounting and Economic Costs; Social and Private Costs; Short-run and Long-run Costs;
Relation between Average and Marginal Costs; Determination of LAC curve from SAC curves, LMC.


Unit: III Perfect Competition
Concept of Perfectly Competitive market: Assumptions, Profit maximization conditions;
Related concepts of Total Revenue, Average Revenue and Marginal Revenue, Short-run and Long run equilibrium of a firm; determination of short-run supply curve of a firm, measuring producer surplus under perfect competition, Stability analysis– Walrasian and Marshallian, demand supply analysis including impact of taxes and subsidy.

[L-15/Marks – 15]

Suggested Readings :-

• Pindyke and Rubinfeld, Micro Economics, Pearson
• Gould & Ferguson, Micro Economic Theory
• Banerjee & Majumdar, Business Economics and Business Environment, ABS
• Banerjee & Majumdar, Banijjik Arthaniti –o- Banijjik Paribesh(Bengali)
• Dwivedi, 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 : Statistics

1. Fundamentals : Definition of Statistics, Scope and limitation of Statistics, Attribute
and variable, Primary and secondary data, Method of data collection, Tabulation of
data, Graphs and charts, Frequency distribution, Diagrammatic presentation of
frequency distribution. [ 8 L /8Marks]

2. Measures of Central Tendency : Meaning of central tendency, Common measures –
mean (A.M., G.M., H.M.) median and mode, Partition values- quartiles, deciles and
percentiles, Applications of different measures. [ 8 L /8Marks]

3. Measures of Dispersion : Meaning of dispersion, Common measure– range, quartile
deviation, mean deviation and standard deviation; Relative measures of dispersion,Combinedstandard deviation,Applications of different measures. [ 8 L /8Marks]

4. Moments, Skewness and Kurtosis : Different types of moments and their
relationships, Meaning of skewness and kurtosis, Different measures of skewness,
Measure of kurtosis,Applications of different measures. [ 8 L /8Marks]

5. Interpolation : Finite differences, Polynomial function, Newton’s forward and
backward interpolation formula, Lagrange’s interpolation formula. [ 8 L /8Marks]

Suggested Readings:

• Business Mathematics and Statistics- N G Das & J K Das (Tata McGraw Hill)
• Statistical Methods in Business and Social Science – G. V. Shenoy and M. Pant
• Business Statistics – R. S. Bhardwaj (Excel Books)
• Statistics for Management – Levin, Rubin and Rastogi (Pearson Education)
• Statistics for Management, Srivastava and Rego, McGraw Hill
• Hazarika Padmalochan, A Text Book of Business Statistics, S.Chand
• Kellor & Arora, Business Statistics, Cengage
• Pillai and Bhagwati, Business Statistics, S.Chand
• Business Mathematics & Statistics – J. Chakraborti ( Dey Book Concern)
• Business Mathematics & Statistics – R K Ghosh & S Saha ( New Central Book Agency(P)
• 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)

Business Laws (CC 1.1 Chg)

Unit 1: The Indian Contract Act, 1872

a) Contract – meaning, characteristics and kinds, Essentials of a valid contract
b) Offer and acceptance (Definition, Rules, Communication and Revocation of offer and acceptance)
c) Consideration (Definition, Elements, Types, Rules), “No Consideration No Contract” and its
exceptions; Capacity to Parties (Definition and Types)
d) Consent, Free consent, Coercion, Undue Influence, Fraud, Misrepresentation, Mistake
e) Legality of objects and Consideration
f) Void and Voidable agreements – Definition, Types and Distinction
g) Discharge of a contract – Modes of discharge, Breach and Remedies against breach of contract
h) Specific Contracts – Contingent contracts, Quasi, Contract of Indemnity, Guarantee, Bailment, Pledges

[Marks 30]

Unit 2: The Sale of Goods Act, 1930

a) Contract of sale, meaning and difference between sale and agreement to sell
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer

[Marks 10]

Unit 3: Partnership Laws

A) The Partnership Act, 1932
a. Definition – Partner, Partnership
b) Nature and Characteristics of Partnership
c) Types of Partners
d) Registration of a Partnership Firms and consequences of non-registration
e) Rights and Duties of Partners
f) Dissolution of firms – meaning and grounds

B) The Limited Liability Partnership Act, 2008
a) Definition
b) Salient Features of LLP
c) Advantages and disadvantages of LLP
d) Differences between: LLP and Partnership, LLP and Company
e) Incorporation of LLP

[Marks 20]

Unit 4: The Negotiable Instruments Act 1881

a) Definition, Features, Types, Parties of Negotiable Instruments: Promissory
Note, bill of exchange, Cheque (Definition and Types)
b) Endorsement: Types of Endorsement
c) Holder and Holder in Due Course, Privileges of Holder in Due Course.
d) Dishonour of Negotiable Instruments: Modes, Consequences, Notice of Dishonour; Noting and Protesting
e) Discharge of Negotiable Instruments: Meaning and Mode

[Marks 10]

Unit 5: Consumers Protection Act, 1986

a) Objectives and features of Consumers Protection Act
b) Definitions – Complainant, Complaint, Consumer, Consumer Dispute, Defect, Deficiency, District Forum, Person
c) Unfair trade practices
d) Consumer Protection Council (Central, State and District – their constitutions and objectives)
e) Consumer Dispute Redressal Agencies: Composition and jurisdiction of District forum, State Commission and National Commission

[Marks 10]

Suggested Readings :-
• Kumar Ravindra, Legal Aspects of Business, Cengage
• Tulsian & Tulsian, Business Laws, S.Chand
• Kapoor N.D., Business Laws, Sultan Chand
• Das S.K. & Roy P., Business Regulatory Framework, OUP
• Gulsan S.S., Business Laws, Excel Books
• Roychowdhury, Bhattacharjee & Datta, Business Regulatory Framework, Elegant Publishers
• Bhadra, Satpati and Mitra, Ainer Ruprekha (Bengali Version), Dishari

Principles of Management (CC 1.2 Chg)

Unit-1: Introduction:

Management-definition, importance, functions, nature-as profession, science and art,
universality of management; levels of management; managerial tasks and skills.
Different Schools of Thoughts: Classical School-contributions of Taylor and Henri Fayol;
Neo-classical school-Human Relations approach and Behavioral Science Approach; Modern
School; System approach and Contingency approach.

[Marks: 16]

Unit-2: Planning:

Concept, importance, steps, types, premises, barriers to effective planning and remedial
measures; strategic planning-concept forecasting –concept, techniques.

[Marks: 16]

Unit-3: Organizing:

Concept, importance, principles, different organization models-line and staff; Functional;
Departmentation-need, basis, principles, Delegation of Authority-elements, steps barriers;
Centralization and Decentralization of Authority; Span of Management; concept and
determining factors.

[Marks: 16]

Unit-4: Directing and Staffing:

Directing: concepts, importance of directing,
Leadership: Concept, importance, types, leadership traits, Tannenbaum & Schmidt’s Model
and Blake & Mouton’s Model.
Staffing: concepts, importance

[Marks: 16]

Unit- 5: Motivation, Co-ordination and Control:

Motivation: Concept, importance, importance of need theory, and contributions of McGregor,
Maslow, Herzberg.
Coordination: concepts, importance, principles and implementation techniques.
Control: concepts, importance and tools of control.

[Marks: 16]

Suggested Readings :-
• Kaul, Principle and Practice of Management, Vikash
• Koontz & Weirich, Essentials of Management, TMH
• Koontz, Weirich & Cannice, Management, McGraw Hill
• Stoner & Freeman, Management , PHI
• Drucker, P.F., Managing Challanges for the 21st Century, Butterworth, Oxford
• Mitra, J., & Somani, N., Principles of Management and Business Communications,


1Introduction• Nature of accounting; Users of accounting information;
Qualitative characteristics of accounting information.
• Double entry book keeping system – Basic accounting
equation, meaning of assets, liabilities, equity, revenue
and expenses. Accounting Cycle – Recording of
transaction: Journal, Ledger and preparation of Trial
• Bases of accounting; cash basis and accrual basis.
• Basic concepts and conventions: entity, money
measurement, going concern, cost, realisation, accruals,
periodicity, consistency, prudence (conservatism),
materiality, matching and full disclosures.
2Concepts for
determination of
business income
• Revenue recognition: Meaning of revenue; objective;
timing of recognition. Recognition of expenses.
• Inventories: meaning. Significance of inventory
valuation. Lower of cost or market rule; Inventory
ascertainment and reconciliation.
15 15
• The nature of depreciation. The accounting concept of
depreciation. Factors in the measurement of
depreciation. Methods of computing depreciation:
straight line method and diminishing balance method;
Disposal of depreciable assets; change in estimate and
method of charging depreciation. Accounting for
depreciation: Asset-depreciation, Asset-provision.
• Reserves and provisions: Meaning; Objective; Types &
• Capital and revenue expenditures and receipts: general
introduction only.
• Adjustment and rectification
3(i) Introduction to

(ii) Standard
Introduction to
(i) Financial accounting standards: concept, benefits,
procedure for issuing accounting standards in India. Need for a global standard, IFRS (concept only).

(ii) Concept of accounting theory; relation with practice; GAAP; Capital – capital maintenance concepts; Limitations of Historic Cost accounting; Introduction to Fair Value
4Final accounts of Trading ConcernPreparation of financial statements: of sole proprietorship business entities from a trial balance – Manufacturing, Trading, P/L A/c and Balance Sheet15
5Financial statements from Incomplete records and of NPOPreparation of financial statements:
a) from incomplete records
b) of non-profit organisation
6(i) Accounting for special sales transaction

(ii) Sectional and
Self balancing

(iii) Insurance claim
for loss of stock
for loss of profit
(i) • Consignment: Basic features; difference with sales.
Recording in the books of Consignor – at cost & at
invoice price, Valuation of unsold stock; Ordinary
commission. Treatment and valuation of abnormal &
normal loss. Special commission; Del credere
commission (with and without bad debt) – use of
Consignment Debtors A/C. Recording in the books of
• Accounting for sale on approval

(ii) • Concept of sectional balancing, preparation of control
accounts. Self balancing Ledger: advantages;
Recording process; preparation of Adjustment accounts.

(iii) • Loss of stock: Physical & ownership concept; concept of
under-insurance and average clause; computation of
claim – with price change; consideration of unusual
selling line; price reduction etc.
• Loss of profit: Concept – insured & uninsured standing
charges, GP rate, short sales and increased cost of
working, average clause and computation of claim (
simple type )

Suggested Reading:
• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House Pvt. Ltd.
• Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication
• B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
• Hanif & Mukherjee, Financial Accounting, McGraw Hill
• Frank Wood, Business Accounting Vol 1, Pearson
• Tulsian, Financial Accounting, Pearson
• Mukherjee and Mukherjee, Financial Accounting I, Oxford
• Accounting Standards issued by ICAI

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