B.COM SYLLABUS (VINOBA BHAVE UNIVERSITY) HAZARIBAG JHARKHAND
CBCS SYLLABUS B.COM (HONS) 2023
B.Com (Hons): 3 Year (6 Semesters) CBCS Programme
SEMESTER-1
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 311 | Hindi/Eng-foundation course | 40+10 pass-20 |
| 312 | Financial accountting ( I )-core | 80+20 pass-40 |
| 313 | Business Law -core | 80+20 pass-40 |
| 314 | Micro Economics -core | 80+20 pass-40 |
SEMESTER-2
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 321 | Environmental Study foundation course | 40+10 pass-20 |
| 322 | Management Principle And Application -Core | 80+20 pass-40 |
| 323 | Corporate Law-Core | 80+20 pass-40 |
| 324 | Business Statistics -Core | 80+20 pass-40 |
SEMESTER-3
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 331 | Financial Accounts (II)-Core | 80+20 pass-40 |
| 332 | Income- Tax Law and Practice-Core | 80+20 pass-40 |
| 333 | Human Resource Management -Core | 80+20 pass-40 |
| 334 | Applied Money and Banking -Elective/Inter Discipline | 80+20 pass-40 |
| 335 | E-Commerce (Foundatiom cource) | 40+10 pass-20 |
SEMESTER-4
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 341 | Indirect Tax -Core | 80+20 pass-40 |
| 342 | Corporate Accounting -Core | 80+20 pass-40 |
| 343 | Computer Application Business- Core | 80+20 pass-40 |
| 344 | Indian Economy- Performance and Policies -Elective Inter Discipline | 80+20 pass-40 |
| 335 | Entrepreneurship (Foundatiom cource) | 40+10 pass-20 |
SEMESTER-5
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 351 | Cost and Management Accounting- Core | 80+20 pass-40 |
| 353 | Financial Management - Core | 80+20 pass-40 |
| 352 | Princial Of Marketing - Core | 80+20 pass-40 |
| 354 | Eletive I- Any One Of The Following ( Elective core Discipline) | 80+20 pass-40 |
| | a> Finacial Market,Institute And Financial Services. b>Corporate Tax Planning c>Advertising d>Organizational Behaviours |
SEMESTER-6
| SUBJECT CODE | Subject | Marks (Theory+practical |
| 361 | Auditing ana Corporate Governance -Core | 80+20 pass-40 |
| 362 | Business Research Method and Project work-Elective Core Discipline | 80+20 pass-40 |
| 363 | International Business -Elective Core Discipline | 80+20 pass-40 |
| 364 | Eletive II- Any One Of The Following ( Elective core Discipline) | 80+20 pass-40 |
| | a> Fandamental of Investment b> Consumers Affairs and customer Care c>Business Tax Procedure And Management d>Indisl Polity And Governance |
VBU RESULT 2023 UG & PG | VINOBA BHAVE UNIVERSITY UG & PG RESULT 2023 | VBU B.SC, B.COM, B.A RESULT
VBU UNDER GRADUATE ALL SUBJECTS SYLLABUS 2023 | VBU B.SC, B.COM, B.A SYLLABUS 2023
FINANCIAL ACCOUNTING 1:-
VBU RESULT 2023 UG & PG | VINOBA BHAVE UNIVERSITY UG & PG RESULT 2023 | VBU B.SC, B.COM, B.A RESULT
VBU UNDER GRADUATE ALL SUBJECTS SYLLABUS 2023 | VBU B.SC, B.COM, B.A SYLLABUS 2023
CONTENTS
Unit 1. (a) Theoretical Framework
(I) Accounting as an information system. The users of financial accounting information and their needs. Qualitative characteristics of accounting, information. Functions, advantages and limitations of accounting .Branches of accounting. Base of accounting- cash basis and accrual basis.
(II) The natures of financial accounting principles-Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals,periodicity,consistency,prudence,conserva-tism,materiality and full disclosures.
(III) Financial accounting standards: Concept, Meanings, benefits, procedure for issuing accounting standards in India. Salients features of (AS): 1 (ICAI). International Financial Reporting Standards :- Needs and procedures.
(b) Accounting Process
To record business transactions- journal entries, Sub division of Journal, ledger accounts, Trial balance, Rectification of errors and Bank reconciliation statement.
Unit 2. (a) Business Income and Accounting of N.P.O.
(I) Measurement of business income- Net income: the accounting period, the continuity doctrine and matching concepts. Objectives of measurement.
(II) Revenue recognition: salient features of accounting Standard (AS): 9 (ICAI) Recognition of expenses.
(III) Self balancing ledger and sectional balancing system.
(IV) Capital and revenue expenditures and receipts: general introduction only.
(V) Preparation of financial statements of non- corporate business entities.
Unit 3.
(I) Accounting for hire Purchase system include default in payment,
(II) Installment Payment System.
(III) Royalty accounting excluding Sub lease.
Unit 4. Accounting for Dissolution of the Partnership Firm.
(I) Accounting of Dissolution of the Partnership Firm including Insolvency of partners, sale to a limited company and piecemeal distribution.
SEMESTERS- 1,2, 3, 4, 5, 6 All Subjects syllabus(B.com-H)
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Meaning of Depreciation and Methods
Partnership meaning-Hindi me
UGC NET EXAM 2018-NTA
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