B.COM (HONS) SYLLABUS AND SUBJECT VBU-2018

B.COM SYLLABUS (VINOBA BHAVE UNIVERSITY) HAZARIBAG JHARKHAND

           CBCS SYLLABUS B.COM (HONS) 2018
www.thecommerceworld.in

■ New Updated VBU Syllabus Download Link                


   Choice Based Credit System
    w. e. f Session- 2018 - 19
B.Com (Hons): 3 Year (6 Semesters) CBCS Programme

SEMESTER-1

SUBJECT
CODE
        Subject          Marks
(Theory+practical
311Hindi/Eng-foundation
course
40+10
pass-20
312Financial accountting
( I )-core
80+20
pass-40
313Business Law -core       80+20
pass-40
314Micro Economics -core    80+20
pass-40
SEMESTER-2

SUBJECT
CODE
        Subject          Marks
(Theory+practical
321Environmental Study
foundation course
40+10
pass-20
322Management Principle
And Application
-Core
80+20
pass-40
323Corporate Law-Core   80+20
pass-40
324Business Statistics
-Core 
80+20
pass-40
SEMESTER-3

SUBJECT
CODE
        Subject          Marks
(Theory+practical
331 Financial Accounts
(II)-Core
80+20
pass-40
332Income- 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
335E-Commerce
(Foundatiom cource)
40+10
pass-20

SEMESTER-4

SUBJECT
CODE
        Subject          Marks
(Theory+practical
341 Indirect Tax
-Core                              
80+20
pass-40
342Corporate 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
351Cost and Management
Accounting- Core                            
80+20
pass-40
353 Financial Management - Core          80+20
pass-40
352Princial 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
361Auditing ana Corporate  Governance -Core80+20
pass-40
362Business Research Method
and Project work-Elective Core Discipline                  
80+20
pass-40
363International Business -Elective Core  Discipline80+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

                           

FINANCIAL ACCOUNTING 1:-

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)
K liye Download pe click kare.

                             

                     


COMMERCE RELATED KOI BHI QUESTION HO MANN ME TO APP SAMPARK KAR SAKTE HAI.MUJHE EMAIL KARKE YA DIRECT MAIL KARKE.-THECOMMERCEWORLD
Previous
Next Post »

3 comments

Click here for comments
16 December 2018 at 19:33 ×

nice article ,,,, https://www.globaltechtalk.com/

Reply
avatar
yogesh kumar
admin
2 January 2019 at 15:36 ×

I admire this article for the well-researched content and excellent wording. I got so involved in this material that I couldn’t stop reading. I am impressed with your work and skill. Thank you so much.
https://www.gkhrsolutions.com

Reply
avatar
Anwar Shekh
admin
4 January 2019 at 21:03 ×

thanks you soo much... 🙂

Reply
avatar