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 Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

• Methodology of Accounting, Auditing and Fraud Risk Management in Kautilya’s Arthshastra.
• Audit and Audit Process : Meaning, Nature, Objectives and Various Classes of Auditing, Standard of Auditing, Pronouncements on accepted Auditing Practices, Internal Control and the Need for its Evaluation by the Auditor.
• Audit Procedures : Verification Programme-Selective Verification, Audit in Depth, Test Checking, Auditor’s Approach to Statistical Sampling, Routine Checking, Vouchers, Verification and Valuation of Assets and Liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.
• Audit of Limited Companies : Qualifications and Appointment of Company Auditors, Their Powers, Duties and Liabilities as per Company Act, 2013, Audit of Share Capital, Share Transfer and Managerial Remuneration, Additional Matters in the Auditor’s Report (Manufacturing and Other Companies), Auditor’s Report Order 1988.
• Audit of Public Sector Undertaking and Banks : Special Features Concerning Audit of Departmental Undertakings, Statutory Corporations and Government Companies, Procedure of Appointment of Auditors, Special Features Relating to the Audit of Banks, Audit of Insurance Companies and Audit of Non-Profit Companies.
• Cost Audit : Importance of Cost Audit, Provisions regarding Cost Audit, Cost Audit Report, Tax and Social Audit.
• Internal Audit : Objective and Scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between Internal Auditor and Statutory Auditor.

Auditing Contents : 

1. Methodology Of Accounting, Auditing, And Fraud Risk Management In Kautilya’s Arthshastra
2. Audit And Audit Process
3. Standards On Auditing
4. Internal Control
5. Audit Procedures
6. Vouching
7. Verification And Valuation Of Assets And Liabilities
8. Auditor’s Report [Including Companies (Auditor’S Report) Order, 2020]
9. Audit Of Limited Companies
10. Liabilities Of An Auditor
11. Different Audits
12. Cost Audit
13. Tax Audit
14. Social Audit
15. Internal Audit
    Multiple Choice Questions (With Answers)

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अंकेक्षण (Auditing) Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

• Methodology of Accounting, Auditing and Fraud Risk Management in Kautilya’s Arthshastra.
• Audit and Audit Process : Meaning, Nature, Objectives and Various Classes of Auditing, Standard of Auditing, Pronouncements on accepted Auditing Practices, Internal Control and the Need for its Evaluation by the Auditor.
• Audit Procedures : Verification Programme-Selective Verification, Audit in Depth, Test Checking, Auditor’s Approach to Statistical Sampling, Routine Checking, Vouchers, Verification and Valuation of Assets and Liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.
• Audit of Limited Companies : Qualifications and Appointment of Company Auditors, Their Powers, Duties and Liabilities as per Company Act, 2013, Audit of Share Capital, Share Transfer and Managerial Remuneration, Additional Matters in the Auditor’s Report (Manufacturing and Other Companies), Auditor’s Report Order 1988.
• Audit of Public Sector Undertaking and Banks : Special Features Concerning Audit of Departmental Undertakings, Statutory Corporations and Government Companies, Procedure of Appointment of Auditors, Special Features Relating to the Audit of Banks, Audit of Insurance Companies and Audit of Non-Profit Companies.
• Cost Audit : Importance of Cost Audit, Provisions regarding Cost Audit, Cost Audit Report, Tax and Social Audit.
• Internal Audit : Objective and Scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between Internal Auditor and Statutory Auditor.

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प्रबन्धकों के लिए लेखांकन (Accounting For Managers) Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

Unit I : Management Accounting : Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant : Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation : Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis : Horizontal, Vertical and Trend Analysis.
Unit II : Ratio Analysis : Meaning, Utility, Classification of Ratios : Profitability Ratio, Activity Ratio and Financial Position Ratios, Fund Flow and Cash Flow Statement: Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (AS-3).
Unit III : Business Budgeting : Meaning of Budget and Budgeting, Objectives, Limitation and Importance, Essentials of effective Budgeting, Classification of Budgets : Flexible budget and Zero Based Budget, Marginal Costing : Meaning, Determination of Profit under Marginal Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break Even Analysis : Concept and Practical Applications of Break even Analysis.
Unit IV : Standard Costing and Variance Analysis : Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis : Material and Labour Variance. Reporting to Management : Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.

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Foreign Trade of India Syllabus For B.Com. IVth Semester of Various Universities & For B.Com. (Hons.) Ist Semester of Lucknow University

Unit-I : Introduction : Trade its meaning and types. Difference between internal and international trade. Concept, Assumptions and Criticism of International Trade Theories. India’s Internal Trade : Characteristics and Problems. Coastal trade. Terms of Trade.

Unit-II : Foreign Trade of India : Before independence, During Planning Period, Recent trends in India’s Foreign Trade. Major Items of Exports : Composition, Direction and Future Prospects, Major Items of Imports : Composition, Direction and Future Prospects.
Unit-III : Free Trade and Protective trade policies, India’s Major trading partners : USA, UK, China and Japan. National Level Financing Institutions : EXIM Bank, ECGC and other institutions in financing of foreign trade, STC, MMTC, SEZ and EPZ. Export promotions.

Unit-IV : Recent World trade Scenario, Recent changes in Foreign trade policy, Trade agreements : Bilateral and Multilateral Trade Agreements. GATT and UNCTAD, WTO. India’s Balance of Trade and Balance of Payments : Concept, Problems, Reasons for disequilibrium and Corrective Measures.

Foreign Trade of India book Contents

1. Meaning And Nature Of Trade
2. Theories Of International Trade
3. Terms Of Trade
4. Internal Trade Of India
5. India’S Foreign Trade
6. Trade Policies : Free Trade Vs. Protection
7. India’S Trade Relationship With Other Countries
8. National Level Financial Institutions
9. Export Promotion
10. Recent Global Trade Scenario
11. Trade Agreements
12. International Relations (Gatt, Wto, Unctad)
13. Balance Of Trade And Balance Of Payment
    Chapter-Wise Multiple Choice Questions

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Corporate Accounting Syllabus For B.Com. Vth Semester of Chaudhary Charan Singh Meerut University

1. Issue of Shares : Share Capital and Its Types, Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.
2. Debentures: Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
3. Accounts of Holding and Subsidiary Companies : Consolidate Balance Sheet of Holding Companies with one subsidiary only, Consolidated Profit and Loss Account.
4. Accounting for Amalgamation of Companies : As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Accounting for Amalgamation, Internal and External Reconstruction.

Corporate Accounting Contents

1. Issue, Forfeiture and Reissue of Shares
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Profit Or Loss Pre and Post Incorporation
5. Final Accounts (Including General Instruction For Preparation of Balance Sheet and Statement of Profit and Loss)
6. Valuation of Goodwill
7. Valuation of Shares
8. Accounting For Amalgamation of Companies (As Per As-14)
9. Reconstruction of Companies
10. Consolidated Balance Sheet of Holding Companies (With A
    ● Multiple Choice Questions

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निगमीय लेखांकन (Corporate Accounting) Syllabus For B.Com. Vth Semester of Chaudhary Charan Singh Meerut University

1. Issue of Shares : Share Capital and Its Types, Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.
2. Debentures: Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
3. Accounts of Holding and Subsidiary Companies : Consolidate Balance Sheet of Holding Companies with one subsidiary only, Consolidated Profit and Loss Account.
4. Accounting for Amalgamation of Companies : As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Accounting for Amalgamation, Internal and External Reconstruction.

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• Unit-I : Introduction : Human Resource Management : Concept and Functions, Role, status and competencies of HR Manager, HR Policies, Evolution of HRM, Emerging Challenges of Human Resource Management; Work Force Diversity, Empowerment, Downsizing, Human Resource Information System, Role of Indian Value System in HRM.
• Unit-II : Manpower Planning : Meaning and Concept, Need for Mnapower Planning, Types of Manpower Planning, Meaning and Concept of Job Analysis, Job Description and Job Specification, Uses of Job Analysis Information, Recruitment, Selection—Meaning and Steps of Selection Process, Meaning of Induction. Staffing; Career Planning.
• Unit-III : Training and Development : Meaning, Need and Importance for Training, Method of Training, Development—Meaning of Development, Method of Development. Employee Counselling; Executive Development, Programmes; Evaluation of Training and Development Programmes; Career Development; Promotion, Transfer and Demotion.
• Unit-IV : Performance Appraisal : Natrue, Objectives and Importane; Modern Techniques of Performance Appraisal : Potential Appraisal and Employee Counseling; Job Changes–Transfers and Promotions; Compensation : Conceptand Policies; Job Evaluation : Methods of Wage Payments and Incentive Plans; Fringe Benefits; Performance Linked Compensation.
• Unit-V : Wages and Salary Administration : Meaning Purpose and Principle of Wage and Salary Administration, Methods of Wage Payment—time Rate and Piece Rate, Incentive, Health, safety and Welfare Facilities. Social Security, Industrial Disputes : Causes and Settlment Machinery.

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Monetary Theory and Banking in India Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh

• Unit I : Money : Functions, Alternative Measures to Money Supply in India and their Different Components, Meaning and Changing Relative Importance of Each Component, High Powered Money–Meaning and Uses, Sources of Changes in High Powered Moeny. Financial System : Components, Financial Intermediaries.
• Unit II : Indian Banking System : Definition of Bank, Commercial Banks, Importance and Functions, Structure of Commercial Banking System in India, Regional Rural Banks, Cooperative Bank in India, Process of Credit Creation by Banks; Determination of Money Supply and Total Bank Credit.
• Unit III : Development Banks and Other Non-Banking Financial Institution : Main Features, Problems and Policies for Allocation of Institutional Credit, Problem between the Government and the Commercial Sector, Inter-Sectoral and Inter-Regional Problems, Problem between Large and Small Borrowers.
• Unit IV : The Reserve Bank of India : Functions, Insrtruments of Monetary and Credit Control; Main Features of Monetary Policy Since Independence, Interest Rates; Various Rates in India (as Bond Rate, Bill Rate, Deposit Rate, etc.) Impact of Inflation and Inflationary Expectations.

Monetary Theory and Banking in India Contents 

1. Concept and Functions of Money
2. Money Supply in India and High-Powered Money
3. Financial System and Its Components
4. Financial Intermediaries
5. Indian Banking System: Definition of Bank, Commercial Banks, Importance and Its Functions
6. Structure of Commercial Banking System in India
7. Regional Rural Banks
8. Co-Operative Banking in India
9. Process of Credit Creation By Banks and Determination of Money Supply
10. Development Banks
11. Non-Banking Financial Institutions (Nbfis)
12. Problems and Policies of Allocation of Institutional Credit
13. Reserve Bank and Monetary Regulations in India
14. Interest Rates in India
15. Inflation : Impact and Inflationary Expectations on Interest Rates

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Business Finance Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh

Unit 1 Business Finance : Nature and Scope, Finance Function, Investment Financing and Dividend Decisions, Capital Budgeting : Meaning, Nature and Importance Investment Decisions are its major Evaluation Criteria.
Unit 2 Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital, Capitalization : Meaning, Overcapitalization.
Unit 3 Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature, Significance and Determinants of Working Capital.
Time value of Money, Uses of Simple and Compound interest in business finance.
Unit 4 Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

CONTENTS

1. Business Finance (Financial Management)
2. Capital Budgeting
3. Cost Of Capital
4. Capitalization
5. Dividend Policy And Dividend Models
6. Sources Of Funds (Long-Term Funds)
7. Sources Of Funds (Short-Term Funds)
8. Determinants Of Working Capital
9. Time Value Of Money (Simple And Compound Interest In Business Finance)
10. Capital Market
11. Primary Market (New Issue Market)
12. Secondary Market
13. Stock Exchanges
14. National Stock Exchange (Nse) And Bombay Stock Exchange (Bse)
15. Money Market : Indian Money Markets

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