Semester V and VI: University of Mumbai

AC 4-3-2014
Item No. -4 .4 2
University of Mumbai
Revised Syllabus and

Question Paper Pattern of
Courses of B.Com. Programme
at
T.Y.B.Com.
Semester V and VI
Under Credit, Grading and Semester
System
With Effect from Academic Year 2014-2015
)
Board ofStudies-in-Accountancy, University ofMumbai

AC 4-3-2014
Item No. -4 .4 2

at
T.Y.B.Com.
Semester V
• Financial Accounting and Auditing Paper-V:
Financial Accounting
• Financial Accounting and Auditing Paper-VI:

CostAccounting- Introduction and Basic Concepts
• Financial Accounting and Auditing Paper-VII:

RelatedApplied Component - Introduction to
Management Accounting
• Applied Component Group:

Direct and Indirect Taxes Paper-I
Direct Tax

2
AC 4-3-2014
Item No. -4 .4 2
Revised Syllabus and Question Paper Pattern of Courses of B.Com.

Programme at T.Y.B.Com. Semester V with Effect from the Academic
Year 2014-2015
Financial Accounting and Auditing Paper-V:

Modules at a Glance
Sr. Modules No. of

No. Lectures
Amalgamation of Companies (w.r.t AS-14, Excluding inter 18

1
Company holdings)
2 Capital Reduction & Internal Reconstruction 10
3 Investment Accounting w.r.t. AS 13 12
4 Preparation ofFinal Accounts of Companies. 15
5 Introduction to IFRS 05
Total 60
Note: Final accounts of limited companies wherever applicable should be as per

the format prescribed by Revised Schedule VI of Companies Act 1956 as per
NOTIFICATION NO. S.0.447 (E), DATED 28-2-2011 [AS AMENDED BY
NOTIFICATION NO. F.NO. 2/6/2008-CL-V, DATED 30-3-2011]

3
AC 4-3-2014
Item No. -4 .4 2
Sr. No. Modules / Units
1 Amalgamation of Companies (w.r.t. AS 14) (Excluding Intercompany

Holdings)
(i) In the nature o f merger and purchase with corresponding accounting

treatments of pooling o f interests and purchase methods respectively
(ii) Computation and meaning o f purchase consideration
(iii) Problems based on purchase method o f accounting only
2 Capital Reduction and Internal Reconstruction
(i) Need for reconstruction and Company Law provisions

(ii) Distinction between internal and external reconstructions
(iii) Methods including alteration o f share capital, variation o f share holder
rights, sub division, consolidation, surrender and reissue/cancellation,
reduction of share capital, with relevant legal provisions and accounting
treatments for same
3 Investment Accounting w.r.t. AS -13
3.1 (a) For Shares (Variable income bearing securities)
(b) For Debentures, bonds etc. (Fixed Income bearing secutities)
3.2 Accounting for transactions o f purchase and sales o f investments with ex

and cum interest prices and finding cost o f investment sold and carrying
cost as per weighted average method
3.3 Columnar format for investment account
4 Preparation of Final Accounts of Companies
(i) Relevant provisions o f Companies Act related Final Account (excluding

cash flow statement)
(ii) Preparation o f profit and loss a/c and balance sheet as per revised schedule
VI o f - Companies act 1956
(iii) AS 1 in relation to final accounts o f companies (disclosure o f accounting
policies)
5 Introduction to IFRS
(i) Purpose and objectives o f Financial statements - Its framework - Its

Assumptions, characteristics, elements, recognition and measurement
(ii) Convergence and first time adoption ofIFR S [IFRS - 1]

4
AC 4-3-2014
Item No. -4 .4 2
Question Paper Pattern
Maximum Marks: 75
Questions to be Set:05
Duration: 2 % Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1 Objective Questions

A) Sub Questions to be asked 10 and to be answered any 08 15 Marks
B) Sub Questions to be asked 10 and to be answered any 07
(*Multiple choice / True or False / Match the columns, Fill in the blanks)
Q-2 Full Length Practical Question 15 Marks

OR

OR

OR
Q-5 A) Theory questions 08 Marks

B) Theory questions 07 Marks
OR
Q-5 Short Notes 15 Marks
T o b e asked 05
T o b e answered 03
Note: Full length question of15 marks may be divided into two sub questions o f 08 and 07
marks.

5
AC 4-3-2014
Item No. -4 .4 2

Year 2014-2015
Financial Accounting and Auditing Paper-VI:

CostAccounting-Introduction andBasic Concepts
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Introduction to Cost Accounting 05
2 Material Cost 10
3 Labour Cost 10
4 Overheads 10
5 Classification of Costs And Cost Sheets 15
6 Reconciliation of Cost and Financial Accounts 10
Total 60
Sr. No. Modules /Units
1 Introduction to Cost Accounting
(a) Objectives and scope o f Cost Accounting

AC 4-3-2014
Item No. -4 .4 2

Maximum Marks: 75
Duration: 2 % Hrs.


OR

OR

7
AC 4-3-2014
Item No. -4 .4 2

OR

OR
T o b e ask ed 05
T o b e answ ered03
marks.

8
AC 4-3-2014
Item No. -4 .4 2

Year 2014-2015
Financial Accounting and Auditing Paper-VII:

Related Applied Component - Introduction to
Management Accounting
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Introduction to Management Accounting 04
2 Analysis and Interpretation of Accounts 10
3 Ratio Analysis 12
4 Cash Flow Statement 10
5 Working Capital Concept 09
Total 45

9
AC 4-3-2014
Item No. -4 .4 2
Sr. No Modules /Units
1 Introduction to Management Accounting

Meaning - Nature - Scope and Functions ofM anagement Accounting - Role of
Management Accounting in Decision Making - Management Accounting and
2 Analysis and Interpretation o f Accounts:
a) Vertical Forms ofBalance Sheet and Profit and Loss Account suitable for
analysis
b) Trend Analysis.
c) Comparative Statement.
d) Common Size Statement.
NOTE: Simple Problems based on the above (a) to (d)
2 Ratio Analysis and Interpretation based on vertical Financial statements as above -
a) Balance Sheet Ratios:
i) Current Ratio
ii) Liquid Ratio
iii) StockW orkingC apitalR atio
iv) Proprietary Ratio
v) Debt Equity Ratio
vi) Capital Gearing Ratio
a) Revenue Statement Ratios:
i) Gross Profit Ratio
ii) Expenses Ratio
iii) Operating Ratio
iv) Net Profit Ratio
v) Net Operating Profit Ratio
vi) Stock Turnover Ratio
b) Combined Ratio
i) Return on Capital employed (Including Long Term
Borrowings)
ii) Return on proprietor’s Fund (Shareholders Fund and
Preference Capital)
iii) Return on Equity Capital
iv) Dividend Pay out Ratio
v) Debt Service Ratio
vi) Debtors Turnover
vii) Creditors Turnover
3 Preparation of Cash Flow Statement with reference to Accounting StandardNo .3.
(Indirect method only)
4 Working Capital-Concept
Estimation /Projection o f Working Capital Requirements in case ofTrading and

Manufacturing Organization.

10
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Duration: 2 % Hrs.


OR

OR

OR

OR
T o b e ask ed 05
T o b e answ ered03
marks.

11
AC 4-3-2014
Item No. -4 .4 2

Year 2014-2015
Applied Component Group:

Direct and Indirect Taxes Paper-I
Direct Tax
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Income Tax
1.1 Basic Terms 04
1.2 Scope ofTotal Income & Residential Status 04
1.3 Heads of Income 24
1.4 Deduction from Total Income 04
1.5 Computation ofTotal Income for Individual 09
Total 45

12
AC 4-3-2014
Item No. -4 .4 2
1.1 Basic Terms

Assessee
Assessment
Assessment Year
Annual value
Business
Capital Assets
Income
Person
Previous Year
Transfer
1.2 Scope ofT otal Income (S: 5)
Residential Status (S: 6) for Individual assessee
1.3 Heads ofIncom e (S: 14)
(i) Salary (S :1 5 to 1 7 )
(ii) Income from House Properties (S: 22 to 27)
(iii) Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A
43B.
(iv) Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of
Capital gain on transfer o f residential house property only
(v) Income from Other Sources (S :5 6 to S :5 9 )
Exclusions From Total Income (S: 10)
Exclusion related to specified heads to be covered with relevant head.eg. Salary,
Business Income, Capital Gain, Income from Other Sources
1.4 Deduction from Total Income
S 8 0 A ,S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA
1.5 Computation ofT otal Income for Individual
Notes:
1. The Syllabus is restricted to study o f particular sections, specifically mentioned rules and
notifications only.
2. All modules / units include Computational problems / Case Study.
3. The Law In force on 1st April immediately preceding the commencement o f Academic
year will be applicable for ensuing Examinations.

13
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Duration: 2 % Hrs.


OR

OR

OR

OR
T o b e ask ed 05
T o b e answ ered03
marks.

14
AC 4-3-2014
Item No. -4 .4 2

at
T.Y.B.Com.
Semester VI
• Financial Accounting and Auditing Paper-VIII:
• Financial Accounting and Auditing Paper-IX:

CostAccounting- Methods and Techniques
• Financial Accounting and Auditing Paper-X:

RelatedApplied Component - Introduction to
Auditing
• Applied Component Group:

Direct and Indirect Taxes Paper-II
Indirect Taxes

15
AC 4-3-2014
Item No. -4 .4 2

Programme at T.Y.B.Com. Semester VI with Effect from the
Academic Year 2014-2015
Financial Accounting and Auditing Paper-VIII:

Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Final accounts of Co-operative Housing Society 16
2 Ascertainment and Treatment ofProfit Prior to Incorporation 10
3 Valuation of Goodwill and Shares 12
4 Accounting for Translation of Foreign Currency Transactions. 12

Vide AS-11 (Excluding foreign Branches & forward Exchange
Contracts & Headings Contracts)
5 Buy Back of Equity Shares 10
Total 60
Note: Final accounts of limited companies wherever applicable should be as per

the format prescribed by Revised Schedule VI of Companies Act 1956 as per
NOTIFICATION NO. S.0.447 (E), DATED 28-2-2011 [AS AMENDED BY
NOTIFICATION NO. F.NO. 2/6/2008-CL-V, DATED 30-3-2011]

16
AC 4-3-2014
Item No. -4 .4 2
1 Final accounts of Co-operative Housing Society
(i) Provisions ofM aharashtra State Co-operative Societies Act & Rules
(ii) Accounting provisions including appropriations to various fund
(ii) Format o f final accounts - Form N
(iii) Simple Practical problems on preparation o f final accounts o f Co-operative
Housing Society
2 Ascertainment and Treatment ofProfit Prior to Incorporation with :

(i) Principles for ascertainment
(ii) Preparation o f separate, combined and columnar profit and loss a/c
including different basis o f allocation o f expenses/ incomes
3 Valuation of goodwill and Shares
Valuation o f goodwill
3.1
i. Maintainable Profit method
ii Super Profit Method- based on simple average method
iii Capitalisation Method- based on simple average method
Valuation o f shares
i. Intrinsic value method
3.2 ii Yield Method
Accounting for translation of foreign currency transactions vide AS 11

4 (excluding foreign branches and forward exchange contracts and hedging
contracts)
“In relation to purchase and sale o f goods, services and assets and loan and credit
4.1
transactions."
4.2 Computation and treatment o f exchange differences
5 Buy Back of Equity Shares
(i) Company Law/ Legal Provisions (including related restrictions, power,
transfer to capital redemption reserve account and prohibitions)
(ii) Compliance o f conditions including sources, maximum limits and debt
equity ratio

17
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Duration: 2 % Hrs.


OR

OR

OR

OR

T o b e asked 05
T o b e answered 03
marks.

18
AC 4-3-2014
Item No. -4 .4 2

Financial Accounting and Auditing Paper-IX:

CostAccounting- Methods and Techniques
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Cost Control Accounts 10
2 Contract Costing 15
3 Process Costing 15
4 Introduction to Marginal Costing 08
5 Introduction to Standard Costing 08
6 Some Emerging concepts of cost accounting 04
Total 60
Sr. No Modules/ Units
1 COST CONTROL ACCOUNTS

Costing Books, Advantages and Disadvantages, Ledgers to be maintained
Principal Accounts
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Duration: 2 % Hrs.


OR

OR

OR

OR

T o b e asked 05
T o b e answered 03
marks.

20
AC 4-3-2014
Item No. -4 .4 2

Financial Accounting and Auditing Paper-X:

Related Applied Component -
Introduction to Auditing
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Auditing Concepts 09
2 Audit planning and procedures and Documentation 09
3 Auditing Techniques 09
4 Vouching 09
5 Verification 09
Total 45

21
AC 4-3-2014
Item No. -4 .4 2
Sr. No. Modules/ Units
1 Auditing Concepts
1.1 Basics
Financial Statements, Users ofFinancial Information, Definition o f Auditing,
Objectives o f Auditing - Primary & Secondary , Expression o f opinion, Detection of
Frauds & Errors
1.2 Errors and Frauds
Definition, Reasons & Circumstances, Types ofErrors -Commission, Omission,
Principle & Compensating, Types ofFrauds, Risk o f fraud & Error in Audit,
Inherent limitations o f Audit, Auditors Duties & Responsibilities in respect o f fraud.
1.3 Principles of Audit
Documentation, Planning, Audit Evidence, Accounting System & Internal Control,
Audit Conclusions & Reporting
1.4 Auditing Concepts
Materiality, Going Concern, True and Fair, Independence
2 Audit planning and procedures and Documentation
2.1 Audit Planning
Meaning, Objectives, Factors to be considered, Sources o f obtaining information,
Discussions with Client, Overall Audit Plan
2.2 Audit Programme
Meaning, Factors ,Advantages, Disadvantages, Overcoming Disadvantages,
Methods ofW ork , Instruction before commencing work, Overall Audit Approach
2.3 Audit working Papers
Meaning, importance, Factors determining Form & Contents, Main Functions /
Importance, Features ,Contents ofPerm anent Audit File, Temporary Audit File ,
Ownership, Custody, Access o f Other Parties to Audit Working Papers, Auditors
Lien on Working Papers, Auditors Lien on Client’s Books
2.4 Audit notebook
Meaning ,Structure, Contents,General Information Current Information Importance
3 Auditing Techniques
3.1 Test Check
Test Checking Vs Routing Checking, test Check meaning, features, factors to be
considered, when Test Checks can be used, advantages disadvantages precautions

22
AC 4-3-2014
Item No. -4 .4 2
3.2 Audit Sampling
Audit Sampling, meaning, purpose, factors in determining sample size -Sampling
Risk, Tolerable Error & expected error, methods o f selecting Sample Items
Evaluation o f Sample Results auditors Liability in conducting audit based on
Sample
3.3 Internal control
meaning & purpose, review o f internal control, advantages, auditors duties, review
o f internal control, Inherent Limitations o f Internal control, internal control samples
for sales & debtors, purchases & creditors, wages & salaries
4 vouching
4.1 Audit of Income
Revenue from Sales and Services, Rental Income, Interest & Dividends Income,
Royalties Income
4.2 Audit of Expenditure
Purchases, Salaries & Wages, Rent, Insurance Premium, Telephone expense ,
Advertisement
5 Auditing Techniques :- verification
5.1 Audit of assets
Plant & Machinery, Accounts Receivable, Investments, Inventory
5.2 Audit of Liabilities
Outstanding Expenses, Accounts Payable, Secured loans Unsecured Loans

23
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Questions to be Set: 05
Duration: 2 % Hrs.

(*Multiple choice / True or False / Match the columns, fill in the blanks)
Q-2 Full Length Question 15 Marks

OR

OR

OR

OR
T o b e ask ed 05
T o b e answ ered03
Note: Full length question o f 15 marks may be divided into two sub questions o f 08 and 07
marks.

24
AC 4-3-2014
Item No. -4 .4 2
Revised Syllabus and Question Paper Pattern of Courses of B.Com

Applied Component Group:

Direct and Indirect Taxes Paper-II
Indirect Taxes
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Service Tax 27
Basic
Services Specifically Excluded
Point ofTaxation
2 Maharashtra Value Added Tax (MVAT) 18
Important Definitions
Incidence and levy of tax
Payment and tax recovery
Set off and Refunds
Total 45

25
AC 4-3-2014
Item No. -4 .4 2
Service Tax
1.1 Basic Terms
Terms-_Service, Activity, Consideration, Person, Declared Services
Applicability of Service Tax
Registration under Service Tax law (Sec 69)
Registration_Procedure
Mega Exemptions from Service Tax under notification 25/2012, Threshold
Exemption
Service_Tax_Returns_and_Penalty_for_late_filing
Payment o f service tax and rate o f service tax
Negative List (Sec 66 D Specifies services which are not taxable)
1.2 Services Specifically Excluded
Transfer_of_title_in_goods_or_immovable_property
Transfer_delivery_or_supply_of_any_goods_which_is_deemed_sale
Transactions_on_money_or_actionable_claims
Provision_of_service_by_employee_to_employer
Services_provided_by_MP,_MLA,_etc.
Duties preferred by persons who hold posts in pursuance o f provision of
constitution e.g. Central Vigilance Committee
Duties performed as a chairperson or member or director in body established by
central, state Govt. or local authority
1.3 Point ofTaxation
Determination_of_point_of_taxation
Point of taxation for services including continuous supply o f services from
1.4.2012
Special_provision_for_individual
Maharashtra Value Added Tax (MVAT)
2.1 Definitions
Section:
2_(4) Businesses
2 (8 ) Dealers
2(12) Goods
2(13) Importer
2(15) Manufacturer
2_(20) Purchase_Price
2_(22) Resale
2_(24) Sales
2_(25) Sales_Price
2(27) Service
2(33) Turnover_of_Sales_and_Rule_3
2.2 Incidence of Levy of Tax

26
AC 4-3-2014
Item No. -4 .4 2
Sec.3 IncidenceofT ax
Sec.4 TaxPayable
Sec. 5 Tax Not Leviable on Certain Goods
Sec. 6 Levy o f Sales Tax on goods specified in the schedule
Sec. 7 Rate o f tax on Packing Material
Sec. 8 Certain Sale and Purchase Not Liable For Tax
2.3 Payment ofT ax and Recovery
Section: 42 - Composition ofT ax andNotification 1505/CR-105/Taxation -1
2.4 Set Off, Refund etc.
Section 48 and 49 Set Off, Refund etc. along with rules 52, 53, 54, 55
Notes:
1. The Syllabus is restricted to study o f particular sections, specifically mentioned rules and
notifications only.
2. All modules / units include Computational problems / Case Study.
3. The Law In force on 1st April immediately preceding the commencement o f Academic
year will be applicable for ensuing Examinations.

27
AC 4-3-2014
Item No. -4 .4 2
Maximum Marks: 75
Questions to be Set: 05
Duration: 2 % Hrs.

(*Multiple choice / True or False / Match the columns, fill in the blanks)
Q-2 Full Length Practical Question (Service Tax) 15 Marks

OR
Q-2 Full Length Practical Question (Service Tax) 15 Marks
Q-3 Full Length Practical Question (MVAT) 15 Marks

OR
Q-3 Full Length Practical Question (MVAT) 15 Marks
Q-4 A) Full Length Practical Question (MVAT) 08 Marks

B) Full Length Practical Question (Service Tax) 07 Marks
OR
Q-4 A) Full Length Practical Question (MVAT) 15 Marks
B) Full Length Practical Question (Service Tax)
Q-5 A) Theory Question (MVAT) 08 Marks

B) TheoryQ uestion(ServiceTax) 07 Marks
Q-5 OR
Short Notes on (MVAT) and (Service Tax) 15 Marks
T o b e ask ed 05
T o b e answ ered03
Note: Full length question o f 15 marks may be divided into two sub questions o f 08 and 07
marks.

28
AC 4-3-2014
Item No. -4 .4 2
T.Y.B.COM Semester V and VI
Financial Accounting Paper V and VIII
Reference Books
• Advanced Accounting by H. Chakraborthy, Navbharat
• Financial Accounts by S.N. Maheshwari, Vikas Publishing house Pvt. Ltd.
• Advanced Accounting & Financial Accounting by Sehgal Ashok, Taxmann
• Financial Accounting by Warren Carl, Thomson
• Advanced Financial Accounting by Paul, New Central Book Agency
• Financial Accounting for Management by Ambrish Gupta, Pearson Education
• Advanced Accountancy Vol-2 - 10th Edn by Maheshwari S N & Maheshwari S K, Vikas
Publishing house Pvt. Ltd.
• Corporate Accounting - 5th Edition by Maheshwari S N & Maheshwari S K, Vikas
Publishing house Pvt. Ltd.
• Accounting Standards and Corporate Accounting Practice 9th Revised Edition 2011 by
Dr. T.P.Ghosh, Taxmann
• Accounting by CA D G Sharma, Taxmann
• Corporate Accounting: Theory and Practice 2Ed. by Gupta Nirmal, Ane Books Pvt. Ltd.
• Fundamentals o f Corporate Accounting by Jhamb H. V. , Ane Books Pvt. Ltd.
• Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New
Delhi
• Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi
• Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand and Company (P)
Ltd., New Delhi
• Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
• Financial Accounting by Lesile Chandwichk, Pentice Hall o f India Adin Bakley (P) Ltd.,
New Delhi
• Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing
Co. Ltd., Mumbai
• Financial Accounting by P.C. Tulsian, Pearson Publications, New Delhi
• Accounting Principles by R.N. Anthony and J.S. Reece, Richard Irwin, Inc

29
AC 4-3-2014
Item No. -4 .4 2
• Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal, Mayur
Paper Back, Noida
• Compendium of Statement and Standard o f Accounting, ICAI
• Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
• Financial Accounting by Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai
• Company Accounting Standards by Shrinivasan Anand, Taxman, New Delhi
• Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi
• Introduction to Financial Accounting by Horngren, Pearson Publications, New Delhi
• Financial Accounting by M. Mukherjee and M. Hanif, Tata McGraw Hill Education Pvt.
Ltd., New Delhi
• Financial Accounting a Managerial Perspective, Varadraj B. Bapat, Mehul Raithatha,
Tata McGraw Hill Education Pvt. Ltd., New Delhi
********

Costing Accounting Paper VI and IX
Reference Books
• Cost Accounting- A managerial emphasis by Horngren, Charles, Foster and Datar,
Prentice Hall
• Management Accounting by Khan and Jain, Tata McGraw Hill
• Practical Costing b y P C Tulsian, Vikas New Delhi
• Advanced problems and solutions in cost Accounting by S N Maheshwari, Sultan Chand
New Delhi
• Cost Accounting (For B. Com 4th Sem, Delhi Univ) by Arora M N, Vikas Publishing
House Pvt. Ltd.
• A Textbook o f Cost And Management Accounting - 10th Edn by Arora M N, Vikas
Publishing House Pvt. Ltd.
• Cost Accounting: Principles & Practice - 12 Edn by Arora M N, Vikas Publishing House
Pvt. Ltd.
• Essentials o f Cost Accounting by Arora M N, Vikas Publishing House Pvt. Ltd.

30
AC 4-3-2014
Item No. -4 .4 2
• Students Guide to Cost Accounting & Financial Management (Set o f 2 Volumes) (CA-
IPCC) (Group I) by Bhavesh N. Chandarana, Taxmann
• Lectures on Costing by Swaminathan: S. Chand and Company (P) Ltd., New Delhi
• Cost Accounting byC .S. Rayudu, Tata Mc. Grow Hill and Co. Ltd., Mumbai
• Cost Accounting by Jawahar Lal and Seema Srivastava, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
• Cost Accounting by Ravi M. Kishore, Taxmann Ltd., New Delhi
• Principles and Practices o f Cost Accounting by N.K. Prasad, Book Syndicate Pvt. Ltd.,
Calcutta
• Cost Accounting Theory and Practice by B.K. Bhar, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
• Cost Accounting Principles and Practice by M.N. Arora, Vikas Publishing House Pvt.
Ltd., New Delhi
• Advanced Cost and Management Accounting: Problems and Solutions by V.K. Saxena
and C.D. Vashist, S. Chand and Company (P) Ltd., New Delhi
• Cost Accounting by S.P. Jain and K.L. Narang, Kalyani Publishers, Ludhiana
• Modern Cost and Management Accounting by M. Hanif, Tata McGraw Hill Education
Pvt. Ltd., New Delhi
• Fundamentals o f Cost Accounting by Jhamb. H. V., Ane Books Pvt. Ltd.
• Cost Accounting by Gupta Nirmal, Ane Books Pvt. Ltd.
********
T.Y.B.COM Semester V
Management Accounting Paper VII
Reference Books
• Cost & Management Accounting by Ravi M.Kishore, Taxmann
• Essential ofM anagement Accounting by P. N. Reddy, Himalaya
• Advanced Management Accounting by Robert S Kailar, Holl
• Financial Management Accounting by S.R.Varshney, Wisdom
• Introduction O f Management Accounting by Charles T Horngren, Pearson Education
• Management Accounting by I.M.Pandey, Vikas Publishing House
• Cost & Management Accounting by D.K.Mattal, Galgotia

31
AC 4-3-2014
Item No. -4 .4 2
• Management Accounting by Khan & Jain, Tata McGraw Hill
• Fundamentals ofFinancial Management by Vyuptakesh Sharma, Pearson Education
• Accounting For Management: Text And Cases by Bhattacharyya S. K., Vikas Publishing
House Pvt. Ltd.
• Students Guide to Cost Accounting & Financial Management ( Vol II - Financial
Management) (CA-IPCC) (Group I) by Bhavesh N. Chandarana, Taxmann
• Fundamentals ofM anfagement Accounting by R.P. Rustagi, Taxmann
• Fundamentals ofM anagement Accounting by Jhamb H. V., Ane Books Pvt. Ltd.
********
T.Y.B.COM Semester VI
Auditing Paper X
Reference Books
• Auditing Principal and Practice b y S . D . Sharma, Taxmann
• Auditing by Aruna Jha, Taxmann
• Contemporary Auditing by Kamal Gupta, Tata Mc-Graw Hill, New Delhi
• A Hand-Book ofPractical Auditing by B.N. Tandon, S. Chand and Company, New Delhi
• Fundamentals o f Auditing by Kamal Gupta and Ashok Arora, Tata McGraw Hill, New
Delhi
• Auditing: Principles and Practice by Ravinder Kumar, Virender Sharma, PHI Learning
Pvt. Ltd., New Delhi
• Auditing and Assurance for CA IPCC by Sanjib Kumar Basu, Pearson Education, New
Delhi
• Contemporary Auditing by Kamal Gupta, McGrow Hill Education Pvt. Ltd., New Delhi
• Fundamentals o f Auditing by Kamal Arora and Ashok Gupta, Tata McGraw Hill, New
Delhi
********

Direct and Indirect Taxes Paper I and II

32
AC 4-3-2014
Item No. -4 .4 2
Reference Books
• Students guide to Income Tax (simplified version) by V.K.Singhania and Monica
Singhania, Taxmann
• Systematic approach to Income Tax by Ahuja & Gupta, Bharat Law Publication
• Income Tax by T.M. Manorahan, Snow White
• Direct Tax ready reckoner by N.V.Mehta, Kuber Publication
• Indirect Taxes by V.S.Datey, Taxmann
• ServiceTaxbyS.S.G upta,Taxm ann
• Commentary on M.V.A.T.ACT, 2002 by M.S.Mathuria & Dilip Phadke, Maharashtra
Sales T axV at News
• Indirect Taxes by V.S.Balchandra, Sultanchand
• Direct Taxes by B.B. Lal and N. Vashishta, Pearson Education
• Students Guide to Income Tax (Including Service Tax / VAT) - Simplified Version with
Problems and Solutions (Set o f 2 Vols) by Dr Monica Singhania Dr. Vinod K Singhania,
Taxmann
• Indirect Tax Laws - Service T a x & VAT (Module -II) by Vineet Sodhani, Taxmann
• Indirect Taxes Law and Practice byV. S. Datey, Taxmann
********

33
AC 4/3/2014
Item No. 4.40
Untberstt? of Mumbai
Revised Syllabus for T.Y.B.Com

Program: B.Com
Course: Business Economics
(Compulsory)
Semester V and VI
(As Per Credit Based Semester and Grading System
with effect from 2014-2015)
Syllabus:T.Y.Bcom - Compulsory Paper - Subject: Business Economics
w.e.f. 2014-15
Semester V
(Three lectures per week)
Module I - Public Finance - I
Concept of Public Finance: Meaning, Scope and Functions, Distinction between Public and
Private Finance- Modern Trends in Public Finance: Sound Finance v/s Functional Finance,
Redistribute Taxation, Anti Inflationary Taxation- Principles of Maximum Social Advantage:
Dalton & Musgrave versions
Modulell - Public Finance - II
Public Revenue : Sources of Revenue (Tax & Non - Tax Revenue) - Merits and Demerits of
Direct & Indirect Tax- Public Expenditure: Classification and Causes of increase in Public
Expenditure - Public Debt :Types, Burden and Management - Concepts of deficit- FRBM Act
2003 - Fiscal Federalism: Concept& Key Issues
Module III - Financial Markets
Money Markets - Components - Features of Indian Money Market - Money Market Reforms in
India since 1991.
Capital Market - Meaning, Role, Structure and Reforms in India since 1991.
References
Hajela T. N. - "Money, Banking & Public Finance", 8th Edition, 2009, ANE Books Publications
Benson KunjuKunju - "Financial Market and Financial Services in India", First Edition, July, 2012,
New Century Publication.
Mishra S. K. &Puri V. K. - "Indian Economy", 31st Edition, 2013, Himalaya Publication House.
Subject - Business Economics
Sem ester - VI
(Three lectures per week)
Module I - International Trade
Theories of International Trade: Comparative Cost Theory ,Hecksher Ohlin Theory, Terms of
Trade: Meaning & Types - Gains from Trade (with offer curves)
ModuleII - Balance of Payment and WTO
Concept & Structure of BOP, Causes of disequilibrium, Measures to correct disequilibrium in

BOP-India's BOP position since 1991- WTO Agreements with reference to TRIPS, TRIMS and
GATS
Module III - Foreign Exchange Market
Concept of Foreign exchange Rate: Spot and Forward, Foreign exchange market: Functions &
Dealers- Arbitrage and speculation- Equilibrium Exchange Rate Determination -Purchasing
Power Parity theory-RBI's intervention in foreign exchange rate management since 1991
(stages)
References
Dominic Salvatore - "International Economics", 8th Edition, 2009, John Wiley & Sons.
Mithani D. M. - "Money, Banking, International Trade and Public Finance", 16th Edition, 2010,
Himalaya Publication House.
Jhingan M. L. - "International Economics" 6th Edition, 2007, Vrinda Publication.
Bo Sodersten - "International Economics", 3rd Edition, 2004, MacMilan Publication.
HajelaT. N. - "Money, Banking and International Trade, 8th Edition, 2009, ANE Books
Publication.
INTERNAL AND EXTERNAL SEMESTER EXAMINATION FOR SEMESTER V & VI
INTERNAL EXAMINATION
The Internal Examination will be for 40 marks and is split into -
1. One test for 20 marks containing objective questions.
2. 10 marks for project or assignment
3. 05 marks for over all conduct and 05 marks for active participation
EXTERNAL EXAMINATION
Question Paper Pattern for Semester End Examination.
There will be four questions in all. All the questions are COMPULSORY and will have internal
choice. (Total marks: 60).
Q1. Module I
Three questions: A, B, C. Attempt any two - (Total marks 15)
Q2. Module II
Q3. Module III
Q4. Objective questions: (Total 15 Marks)
a) True or false, with reasons (8 marks): Two statements from each module for 02 marks
each. Total 06 statements. Attempt any 04 (4X2=8).
b) Multiple Choice Questions (7 marks): Three questions from each module for 01
markeach. Total 09 questions. Attempt any 07 (7X1=7).
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
f.
S y I I ii t ii it
Module - I : Introduction to Marketing (11 Lectures)
1.1 Marketing
1.1.1 Meaning of Marketing - Features - Importance
1.1.2 Functions of Marketing - Evolution of Marketing Concept
1.2 Strategic Marketing Management - Meaning - Comparison between Traditional and
Strategic Marketing Management
1.3 Recent Trends in Marketing
1.3.1 Customer Relationship Management (CRM) - Meaning - Techniques
1.3.2 Social Marketing - Meaning - Significance - Concept of Green Marketing
1.3.3 Digital Marketing - Meaning - Forms (Internet Marketing, Social Media
Marketing, Viral Marketing, Tele Marketing, Mobile Marketing)
1.3.4 Event Marketing - Meaning - Steps
1.3.5 Emerging Ethical Issues in Marketing - Importance of Ethics in Marketing
1.4 Challenges before Marketing Manager in Changing Business Environment (Global
Market, Compressed PLC, Increasing Customer Awareness, Technology Boom,
Emergence of Social Media)
Module - II : Marketing Information System, Consumer Behaviour and Market
Segementation (11 Lectures)
2.1 Marketing Information System (MIS)
2.1.1 MIS - Meaning - Features - Components - Essentials of Good MIS.
2.1.2 Marketing Research - Meaning - Features - Process
2.2 Consumer Behaviour
2.2.1 Consumer Behaviour - Meaning - Factors affecting Consumer Behaviour
2.2.2 Buying Decision Process
2.3 Market Segmentation
2.3.1 Market Segmentation - Meaning -Importance
2.3.2 Bases of Market Segmentation - Niche Marketing
2.4 Product Positioning - Meaning - Importance - Positioning Strategies
Module - in : Marketing M ix-I (Product Decisions and Price Decisions) (11 Lectures)
3.1 Marketing Mix - Meaning - Elements / Components - Importance.
3.2 Product Decisions
3.2.1 Product Decision Areas
3.2.2 Product Line (Lenth, Depth, Width) and Product Mix - Packaging, Labelling,
Product Life Cycle.
3.2.3 Branding - Meaning - Components of a Brand - Factors Influencing Branding.
3.3 Price Decision
3.3.1 Meaning - Significance of Pricing
3.3.2 Factors Affecting Pricing Decision
3.3.3 Pricing Objectives
3.3.4 Pricing Methods and Strategies
(iv)
rt
I Module - IV : Marketing Mix-II (Physical Distribution and Promotion Decision) jj

(11 Lectures)
4.1 Place / Physical Distribution
4.1.1 Meaning - Physical Distribution - Factors Affecting the Selection of Distribution
Channels.
4.1.2 Types of Distribution Channels.
4.1.3 Recent Trends in Distribution (Horizontal - Third Party delivery Channel -
Multi-Channel Marketing - Multi-Level Marketing)
4.1.4 Components of Distribution (Logistics - Transport - Warehousing - Inventory
System)
4.2 Promotion Decision
4.2.1 Meaning of Promotion - Objectives of Promotion Decision
4.2.2 Elements of Promotion
Advertising - Meaning - Features
Publicity - Meaning - Features
Sales Promotion - Meaning - Techniques
Direct Marketing - Meaning - Forms
Public Relations - Meaning - Parties in Public Relations
4.3 Integrated Marketing Communication - Meaning - Features - Components

Maximum Marks : 75 Questions to be s e t: 05
Duration: 2“ Hrs.

Q .l. Objective Questions 15 Marks
A. Sub Questions to be asked 10 and to be solved any 08
B. Sub Questions to be asked 10 and to be solved any 07
(* Multiple choice / True or False / Match the columns)
Q. 2. Full Length Question 15 Marks
OR
Q.2. Full Length Question 15 Marks
OR
Q.3. Full Length Question 15 Marks
OR
OR
Q.5. Short Notes 15 Marks
To be asked 05
To be answered 03
Note : Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
(v)
SYLLABUS...
COMMERCE - VI
(HUMAN RESOURCE MANAGMENT)
SEM-VI
MODULE I
Human Resource M anagement (HRM) (11 Lectures)
1.1 Human Resource Management (HRM)
1.1.1 Meaning o f HRM - Features Nature - Significance - Scope
1.1.2 Strategic Human Resource Management - Meaning - Comparison
between Traditional and Strategic Human Resource Management
1.1.3 Human Resource Information System (HRIS) - Meaning - Importance
1.2 Human Resource Planning (HRP)
1.2.1 HRP - Meaning - Steps
1.2.2 Job Analysis - Meaning - Benefits - Compenents
1.2.3 cjob Design - Meaning - Factors influencing Job Design - Techniques
1.2.4 Recruitment - Meaning - Sources of Recruitment
1.2.5 Selection - Meaning - Steps in Scientific Selection Process for Managerial
Personnel
1.2.6 Interview and Employment Test - Meaning - Types
MODULE II
Human Reserce D evelopm ent (HRD) (11 Lectures)
2.1 Human Resource Development
2.1.1 Meaning o f HRD - Scope / Functions
2.2 Training and Management Development Programme - (MDP)
2.2.1 Training - Meaning - Methods (On the job and Off the Job) - Importance
2.2.2 Management Development Programme - Meaning - Techniques of MDP
2.3 Performance Appraisal
2.3.1 Meaning of performance Appraisal - Benefits - Limitations
2.3.2 Traditional and Modern Methods o f Performance Appraisal
2.4 Career Planning and Development (CPD)
2.4.1 Meaning o f CPD - Importance - Role of Employer and Employee in CPD
2.4.2 Career Options in HRM
2.4.3 Succession Planning
(iv)
MODULE III
Human Relations (11 Lectures) ~

3.1 Human Relations (HR)
3.1.1 Meaning o f Human Relations - Significance o f Human Relations
3.2 Leadership
3.2.1 Meaning of Leadership Styles
3.2.2 Theories of Leadership - Trait Theory - Transactional Theory -
Transformational Theory
3.3 Motivation
3.3.1 Meaning of Motivation - Factors Influencing Motivation
3.3.2 Theories of Motivation - Alderfer’s ERG Theory - McGregor's Theory X
and Theory Y, William Ouchi's Theory Z
3.4 Employee Morale
3.4.1 Meaning o f Employee Morale - Factors Influencing Employee Morale
3.5 Grievance Handling
3.5.1 Meaning o f Grievance Causes of Grievances ,
3.5.2 Grievance Handling Procedure
MODULE IV
Recent Trends in Human Resource M anagement (12 Lectures)
4.1 Human Resource Accounting - Meaning - Importance
4.2 Emotional Quotient (EQ), Spiritual Quotient (SQ) - Meaning - Factors affecting
EQ_andSQ.
4.3 Mentoring and Counselling - Meaning - Techniques o f Counselling
4.4 Challenges before HR Manager in Changing Business Environment
(Work Force Diversity - Attrition - Downsizing - Ethical Issues in HRM such as
Sexual Harrassment, (Discrimition)
(v)
Syllabus...
COMPUTER SYSTEMS AND APPLICATIONS
T.Y.B.Com. (Semester - V)
MODULE I
Data Communication, Networking and Internet (18 Lectures)
" ...... ■
.... .. ,... J
a) Data Communication Component, Data representation, Distributed processing.
(Concepts only)
b) Network Basics and Infrastructure
i) Definition, Types (LAN, MAN, WAN) Advantages.
ii) Network Structures - Server Based, Client server, Peer to Peer.
iii) Topologies - Star, Bus, Ring.
iv) Network Media, Wired - Twisted Pair, Co-axial, Fiber Optic and Wireless - Radio and
Infrared.
v) Network Hardware: Hubs, Bridges, Switches, Routers.
vi) Network Protocols - TCP/IP, OSI Model.
c) Internet
i) Definition, Types of connections, sharing internet connection, Hot Spots.
ii) Services on net- WWW, Email-Blogs.
iii) IP addresses, Domain names, URLs, Hyperlinks, Web Browsers
iv) Searching Directories, Search engines, Boolean search (AND, OR, NOT), Advanced
search, Meta Search Engines.
v) Email - POP/SMTP accounts in Email, Different parts of an Email address. Receiving
and sending emails with attachments by scanning attachments for viruses.
vi) Cyber Crime, Hacking, Sniffing, Spoofing
j MODULE II I
J Database and MySQL (9 Lectures)
a) Introduction : To Databases, Relational and Non-relational database system MySQL as a

Non-procedural Language. View of data.
b) MySQL Basics : Statements (Schema Statements, Data statements, Transaction statements),
names (table & column names), data types (Char, Varchar, Text, Mediumtext, Longtext,
Smallint, Bigint, Boolean, Decimal, Float, Double, Date, Date Time, Timestamp, Year, Time),
Creating Database, inserting data, Updating data, Deleting data, expressions, built-in-functions
- lower, upper, reverse length, Itrim, rtrim, trim, left, right, mid, concat, now, time, date,
curdate, day, month, year, dayname, monthname, abs, pow, mod, round, sqrt missing
data(NULL and NOT NULL DEFAULT values) CREATE,USE, ALTER (Add, Remove,
Change columns), RENAME, SHOW, DESCRIBE (CREATE TABLE, COLUMNS,
STATUS and DATABASES only) and DROP (TABLE, COLUMN, DATABASES
statements), PRIMARY KEY FOREIGN KEY (One and more columns) Simple Validity
checking using CONSTRAINTS.
fiv)
MODULE III
Database and MySQL <' (9 Lectures)
a) MySQL Simple queries : The SELECT statement (From, Where, Group By, Having, Order
By, Distinct, Filtering Data by using conditions. Simple and complex conditions using logical,
arithmetic and relational operators (=, !,=, <, >, <>, AND, OR, NOT, LIKE) Aggregate
Funtions - count, sum, avg, max, min.
b) Multi-table queries : Simple joins (INNER JOIN), SQL considerations for multi table queries
(table aliases, qualified column names, all column selections self joins).
c) Nested Queries (Only up to two levels) : Using sub queries, sub query search conditions, sub
queries & joins, nested sub queries,, correlated sub queries, sub queries in the HAVING clause.
Simple Transaction illustrating START, COMMIT, and ROLLBACK.
MODULE IV ■ ;
M S-E xcel SB® (9 Lectures)
a) Creating and Navigating worksheets and adding information to worksheets

i) Types of data, entering different types of data such as texts, numbers, dates, functions.
ii) Quick way to add data Auto complete, Autocorrect, Auto fill, Auto fit. Undo and Redo.
iii) Moving data, contiguous and non contiguous selections, Selecting with keyboard. Cut-
Copy, Paste. Adding and moving columns or rows. Inserting columns and rows.
iv) Find and replace values. Spell check.
v) Formatting cells, Numbers, Date, Times, Font, Colors, Borders, Fills.
b) Multiple Spreadsheets
i) Adding, removing, hiding and renaming worksheets.
ii) Add headers/Footers to a Workbook. Page breaks, preview.
iii) Creating formulas, inserting functions, cell references, Absolute, Relative (within a
worksheet, other worksheets and other workbooks).
c) Functions
i) Financial functions: FV, PV, PMT, PPMT, IPMT, NPER, RATE
ii) Mathematical and statistical functions. ROUND, ROUNDDOWN, ROUNDUP,
CEILING, FLOOR, INT, MAX, MIN, MOD, SQRT, ABS, SUM, COUNT, AVERAGE
d) Data Analysis
i) Sorting, Subtotal.
ii) Pivot Tables- Building Pivot Tables, Pivot Table regions, Rearranging Pivot Table.
N ote:
a) Theory 3 lectures per week.
h) Practical batch size 20-25, 1 practical = 3 theory lectures per week.
c) 10 Practical’s are to be completed in each semester.
Topic Number of Practicals

Word processing 1
MS-Excel 3
MySQL 6
Minimum 6 practicals are to be recorded in the journal in the Semester V
[Minimum 4 on SQL, 2 on MS-Excel)
(V )
d) Scheme of Examination
Type . Marks Duration
Theory 75 2 */2 hours
Practical 20 1 hour per batch of 10
Active Participation and Class conduct 5
PRACTICAL EXAMINATION PATTERN
SEMESTER V
No. Topic Marks
1. MySQL 7
2. MS - Excel 3
3. Journal 5
4. Viva 5
(vi)
Syllabus
Module I : E - C om m erce (18 Lectures)

a) Definition of E-commerce
b) Features of E-commerce
c) Types of E-commerce (B2C, B2B, C2C, P2P)
d) B usiness Models in E-commerce (Advertising, Subscription, Transaction Fee,
Sales Revenue, Affiliate Revenue)
e) Major B2C models (Portal, Etailer, Content Provider, Transaction Broker,
Market Creator, Service Provider, Community Provider).
f) E-Commerce Security : Integrity, Non repudiation, Authenticity,
Confidentiality, Privacy Availability.
g) Encryption : Definition, Digital Signatures, SSL.
h) Payment System s : Digital Cash, Online stored value, Digital accumulating
balance payment, Digital credit accounts, digital checking.
i) How an Online credit card transaction works. SET protocol,
j) Limitation of E-commerce.
k) M-commerce (Definition and Features).
Module II : A dvanced MS-Excel (9 Lectures)
a) M ultiple S p read sh eets
i) Creating and using templates, Using predefined templates, Adding
protection option.
ii) Creating and Linking Multiple Spreadsheets.
iii) Using formulas and logical operators.
iv) Creating and using named ranges.
v) Creating Formulas that u se reference to cells in different worksheets.
b) F u n ction s
i) Database Functions LOOKUP, VLOOKUP, HLOOKUP
ii) Conditional Logic functions IF, Nested IF, COUNTIF, SUMIF, AVERAGEIF
iii) String functions LEFT, RIGHT, MID, LEN, UPPER, LOWER, PROPER,
TRIM, FIXED
Module III : A dvanced MS-Excel (9 Lectures)
a) F un ction s
i) Date functions TODAY, NOW, DATE, TIME, DAY, MONTH, YEAR,
WEEKDAY, DAYS360
ii) Statistical Functions COUNTA, COUNTBLANK, CORREL, LARGE, SMALL
b) Data A nalysis
i) Filter with customized condition.
ii) The Graphical representation of dataColumn, Line, Pie and Bar charts.
iii) Using Scenarios, creating and managing a scenario.
iv) Using Goal Seek
(IV)
v) Using Solver
vi) Understanding Macros, Creating, Recording and Running Simple Macros.
Editing a Macro(concept only)
Module IV : Visual Basic (9 Lectures)
a) Introduction to Visual Basic, Introduction Graphical User Interface (GUI).
Programming Language (Procedural, Object Oriented, Event Driven), Writing
VB Projects. The Visual Basic Environment
b) Introduction to VB Controls
Text boxes, Frames, Check boxes, Option button, Designingthe User
Interface, Default & Cancel property, tab order, Coding for controls using
Text, Caption, Value property and Set Focus method
c) Variables, Constants, and Calculations
Variable and Constant, Data Type (String, Integer, Currency, Single, Double,
Date), Naming rules/conventions, Constants (Named & Intrinsic), Declaring
variables, Val Function, Arithmetic Operations, Formatting Data.
d) Decision and Condition
Condition, Comparing numeric variables and constants, Comparing Strings,
Comparing Text Property of text box, Compound Conditions And, Or, Not).
If Statement, if then-else Statement, LCase and Ucase function, Using
If statem ents with Option Buttons & Check Boxes. Msgbox (Message box)
statement Input Validation : Is Numeric function.
e) Sub-procedures and Sub-functions, Using common dialog box, Creating a
new sub-procedure, Writing a Function procedure. Simple loops using For
Next statem ents and Do while statement and display output using MsgBox
Statement.
Note :
a) Theory 3 lectures per week.
b) Practical batch size 20-25, 1 practical = 3 theory lectures per week.
c) 10 Practical’s are to be completed in each semester.
Topic Number o f Practical’s
Presentation skills 1
Advanced MS-Excel 6
Introduction to Visual Basic 3
Minimum 6 practical’s are to be recorded in the journal in the Semester VI
[Minimum 2 on VB, 4 on Advanced MS-Excel]
Suggested lis t o f Practical’s for S em ester VI
1. Preparing a PowerPoint presentation on an E-Commerce website.
2. Calculation of DA, HRA, PF, Gross Salary and Net Salary using MS-Excel.
3. Calculation of Income Tax using MS-Excel.
4. Filtering data and Graphical representation of data using MS-Excel.
5. Using VLOOKUP and HLOOKUP using MS-Excel.
6. Creating and managing a scenario using MS-Excel.
7. Use of Goal Seek and Solver using MS-Excel.
8. Write a project in VB to design a suitable form to add two numbers and
display their sum.
(v)
9. Write a project in VB to design a suitable form to enter sales and calculate
and display the bonus which is 10% of sales.
10. Write a project in VB to design a suitable form to enter salary and calculate
and display the DA which is 90% o f salary.
d) S ch em e o f E xam ination
Type Marks Duration
Theory 75 2 Va hours
Practical 20 1 hour per batch of 10
Active Participation and 5
Class conduct
THEORY EXAMINATION PATTERN FOR VI

All questions compulsory
Q uestion Module No. Marks Marks w ith Internal
No. O ption
Q .l. Objective type based on 11+2+2 23
I, (II,III) and IV
Q-2. I 15 30
Q.3. II 15 30
Q.4. III 15 30
Q.5. IV 15 30
PRACTICAL EXAMINATION PATTERN

SEMESTER VI
No. Topic Marks
1. Advanced MS-Excel 7
2. Introduction VB Programing 3
3. Journal 5
4. Viva 5
e) Practical examination to be conducted 2 to 3weeks Abefore the theory
examination. Marks out of 25 to be submitted to the University before
commencement of theory examination.
f) Software Requirement :
MS-Excel 2010, VB 6.0
g) Hardware
For a batch of 120 students minimum 10 computers with appropriate
hardware and software installed on each computer. During practical hours
maximum two student may share one computer.
h) For in house computing facility fee of rupees 7 5 0 /- be charged for each
student per Semester in the existing fee structure agairfs-t head of Computer
fee/com puter practical. iso
(vi)
Paper Pattern
Q 1. A. A ttem p t any two sub -q u estion s from a, b, c in MS-Excel (True/ <
False) ~ - (2)
a) M S-Excel
b) M S-Excel
c) M S-Excel
B. A ttem p t any two sub -q u estion s from d, e, f in Visual Basic(M ultiple
C hoice) (2)
d) V isual B asic
e) V isual Basic
f) V isual B asic
C. A ttem pt any six sub-questions from g, h, i, j, k, 1, m, n, o in
E-Com m erce (True/False) (6)
g) E-Commerce
h) E-Commerce
i) E-Commerce
j) E-Commerce
k) E-Commerce
1) E-Commerce
m) E-Commerce
n) E-Commerce
o) E-Commerce
D. A ttem pt any five sub -q u estion s from p, q, r, s, t, u, v, w in E-
C om m erce (Multiple Choice) (5)
p) E-Commerce
q) E-Commerce
r) E-Commerce
s) E-Commerce
t) E-Commerce
u) E-Commerce
v) E-Commerce
w) E-Commerce
Q 2. A. A ttem p t any one sub-question from a, b (E-Commerce)
a) (Long Answer) (8)
b) (Long Answer) (8)
B. A ttem pt any one sub-question from c, d (E-Commerce)
c) (Long Answer) (7)
d) (Long Answer) (7)
Q 3. A. A ttem pt any one sub-question from a, b in MS-Excel
a) MS-Excel (8)
b) MS-Excel (8)
B. A ttem p t any one sub-question from c, d in MS-Excel
c) MS-Excel (7)
d) MS-Excel (7)
(vii)
Q 4. A. A ttem pt any one sub-question from a, b in MS-Excel
a) MS-Excel (8)
b) MS-Excel *(8)
B. A ttem pt any one sub-question from c, d in MS-Excel
c) MS-Excel (7)
d) MS-Excel (7)
Q 5. A. A ttem pt any one sub-question from a, b in Visual Basic
a) Visual Basic (8)
b) Visual Basic (8)
B. A ttem pt any one sub-question from c, d in Visual Basic
c) Visual Basic (7)
d) Visual Basic (7)
(viii)
Syllabus
The current Export Marketing syllabus is designed with the objectives

to acquaint students with:
• India’s Export Marketing potential
• Practical significance of Export Marketing
• Conceptual understanding and clarity of terminology used in Export
Marketing
Module - 1: Basics of Export Marketing: (12 Lee.)

Concept and Features of Export Marketing
Importance of Export Marketing
Difference between Domestic Marketing and Export Marketing
Factors Influencing Export Marketing
Export Marketing Development through Internet
Prospects and Challenges of Export Marketing in India
Direction of Indian Exports since 2010
Major Exports (commodities and services) of India since 2010
Module - II : Global Framework for Export Marketing (11 Lee.)

Influence of Trade Barriers / Major Trade Blocs/Regional Economic
Groupings on Export Marketing
Implication of WTO Agreements on Export Marketing
Process of Global Marketing Research
Factors Influencing Selection of Foreign Markets
Methods of Entry in Global Markets
Important Components of Logistics in Export Marketing
Module - III: EXIM Policy and Promotional Measures (11 Lee.)

Foreign Trade Policy (currently 2009-14 or New FTP 2014-19 as and
when unveiled by the new government) - Highlights and Implications
Privileges of Export and Trading House Status holders
Role of Directorate General of Foreign Trade
Negative List
Module - IV : Product and Pricing Decisions in Export Marketing

(11 Lee.)
Product Related Decisions - Product planning, branding, packaging,
labelling and marking
Factors Determining Export Price
Export Pricing Strategies
Methods of Export Pricing
Major Export Pricing Quotations and INCO Terms
Simple Problems on FOB Pricing

Marks: 75 Tim e : 2 V2 Hours
N.B. 1. All questions are Compulsory.
2. All questions carry equal marks.
Q.1 Answer any two out of three from Module No. I 15 Marks
Q.2 Answer any two out of three from Module No. II 15 Marks
Q.3 Answer any two out of three from Module No. Ill 15 Marks
Q.4 Answer any two out of three from Module No. IV 15 Marks
(including one simple problem on FOB pricing)
Q.5 Objective Type questions
(based on entire Semester V Syllabus)
a) True or False 05 Marks
b) Abbreviations 05 Marks
c) Match the following 05 Marks
Syllabus
Module - 1: Export Marketing and Promotional

Organisations in India (12 Lee.)
Importance of Export Promotion Organizations - Chambers of
Commerce, Export Promotion Councils including MPEDA, APEDA and
FIEO and Commodity Boards
Types of Export Marketing Organizations
Role of 11FT, NCTI, ITPO, EIC, IIP, ICAand DGCI&S
Deemed Exports
Benefits enjoyed by Towns of Excellence, STPs, EHTP, BTP, AEZs,
EOUs and SE Zs
Module - I I : Export Finance and Export Risk Insurance (11 Lee.)
Methods of Payment
Features of Pre-shipment / Packing credit and Post-shipment Finance
Procedure of obtaining Export Finance
Role of Financial Institutions - Commercial Banks, EXIM Bank and SIDBI
Risks in Export Marketing
Marine Insurance Procedure
Role of ECG C
Module - III: Export Procedure (11 Lee.)
Registration with different authorities
Role of Custom House Agents (CHA)
Quality Control and Inspection - Objectives and Agencies
Pre-shipment Procedure including Central Excise Clearance and
Custom Clearance, Shipment Procedure and Realization of Export
Proceeds
Module - IV : Export Documents and Export Incentives (11 Lee.)
Main Documents used in Export Trade - Commercial Invoice, Shipping
Bill, Certificate of Origin, Consular Invoice, Mate’s Receipt, Bill of Lading,
GR Form, Bill of Exchange
Specimen / Proforma of Export Documents
Export Incentives, Assistance and Schemes extended to the Indian
Exporters - Duty Drawback, EPCG Scheme, MDA, MAI, ASIDE, IRMAC

Semester V and VI: University of Mumbai

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Board ofStudies-in-Accountancy, University ofMumbai

Revised Syllabus and

• Financial Accounting and Auditing Paper-VI:

• Financial Accounting and Auditing Paper-VII:

• Applied Component Group:

Board ofStudies-in-Accountancy, University ofMumbai

Revised Syllabus and Question Paper Pattern of Courses of B.Com.

Financial Accounting and Auditing Paper-V:

Sr. Modules No. of

Amalgamation of Companies (w.r.t AS-14, Excluding inter 18

2 Capital Reduction & Internal Reconstruction 10

3 Investment Accounting w.r.t. AS 13 12

4 Preparation ofFinal Accounts of Companies. 15

Note: Final accounts of limited companies wherever applicable should be as per

Board ofStudies-in-Accountancy, University ofMumbai

Sr. No. Modules / Units

1 Amalgamation of Companies (w.r.t. AS 14) (Excluding Intercompany

(i) In the nature o f merger and purchase with corresponding accounting

(i) Need for reconstruction and Company Law provisions

3.1 (a) For Shares (Variable income bearing securities)

(b) For Debentures, bonds etc. (Fixed Income bearing secutities)

3.2 Accounting for transactions o f purchase and sales o f investments with ex

4 Preparation of Final Accounts of Companies

(i) Relevant provisions o f Companies Act related Final Account (excluding

(i) Purpose and objectives o f Financial statements - Its framework - Its

(ii) Convergence and first time adoption ofIFR S [IFRS - 1]

Board ofStudies-in-Accountancy, University ofMumbai

Q-1 Objective Questions

Q-2 Full Length Practical Question 15 Marks

Q-3 Full Length Practical Question 15 Marks

Q-4 Full Length Practical Question 15 Marks

Q-5 A) Theory questions 08 Marks

Board ofStudies-in-Accountancy, University ofMumbai

Revised Syllabus and Question Paper Pattern of Courses of B.Com.

Financial Accounting and Auditing Paper-VI:

Sr. Modules No. of

1 Introduction to Cost Accounting 05

5 Classification of Costs And Cost Sheets 15

6 Reconciliation of Cost and Financial Accounts 10

Sr. No. Modules /Units

1 Introduction to Cost Accounting

(a) Objectives and scope o f Cost Accounting

Question Paper Pattern

Q-1 Objective Questions

Q-2 Full Length Practical Question 15 Marks

Q-3 Full Length Practical Question 15 Marks

Q-3 Full Length Practical Question 15 Marks

Board ofStudies-in-Accountancy, University ofMumbai

Q-4 Full Length Practical Question 15 Marks

Q-5 A) Theory questions 08 Marks

Board ofStudies-in-Accountancy, University ofMumbai

Revised Syllabus and Question Paper Pattern of Courses of B.Com.

Financial Accounting and Auditing Paper-VII:

Sr. Modules No. of

1 Introduction to Management Accounting 04

2 Analysis and Interpretation of Accounts 10

4 Cash Flow Statement 10

5 Working Capital Concept 09

Board ofStudies-in-Accountancy, University ofMumbai

1 Introduction to Management Accounting

Estimation /Projection o f Working Capital Requirements in case ofTrading and