B.

Com (H), Semester-IV,

Egra S.S.B. College

CC-8: Cost Accounting Credits 06

C8T: Cost Accounting
Course Content:
Unit 1: Introduction
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts
and classifications; Elements of cost; Installation of a costing system; Role of a cost accountant in an organisation
Unit 2: Elements of Cost: Material and Labour
a. Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of materials. Methods of
pricing of materials issues — FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard Cost. Treatment of Material
Losses b. Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and treatment of idle time, over
time, labour turnover and fringe benefits. Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential
piece wage.
Unit 3: Elements of Cost: Overheads
Classification, allocation, apportionment and absorption of overheads; Under- and over absorption; Capacity Levels and Costs;
Treatments of certain items in costing like interest on capital, packing expenses, bad debts, research and development expenses;
Activity based cost allocation.
Unit 4: Methods of Costing
Unit costing, Job costing, Contract costing, Process costing (process losses, valuation of work in progress, joint and by-products),
Service costing (only transport).
Unit 5: Book Keeping in Cost Accounting
Integral and non-integral systems; Reconciliation of cost and financial accounts.

CC-9 : Business Mathematics Credits 06

(Theory& Practical)
C9T : Business Mathematics Credits 04
.
Course Content:
Unit 1: Matrices and Determinants
a. Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application b. Solution of system of linear equations (having
unique solution and involving not more than three variables) using matrix inversion Method and Cremer’s Rule, The Leontief Input
Output Model (Open Model Only).
Unit 2: Calculus I
a. Mathematical functions and their types- linear, quadratic, polynomial, exponential, b. Logarithmic function Concepts of limit, and
continuity of a function c. Concept and rules of differentiation, Maxima and Minima involving second or higher order derivatives.
d. Concept of Marginal Analysis, Concept of Elasticity, Applied Maximum and Minimum Problems including effect of Tax on
Monopolist’s optimum price and quantity, Economic Order Quantity.
Unit 3: Calculus II
a. Partial Differentiation: Partial derivatives up to second order; Homogeneity of functions and Euler’s theorem; Total differentials;
Differentiation of implicit functions with the help of total differentials b. Maxima and Minima: Cases of two variables involving not
more than one constraint including the use of the Lagrangian multiplier. c. Integration: Standard forms. Methods of integration – by
substitution, by parts, and by use of partial fractions; Definite integration; Finding areas in simple cases d. Application of Integration
to marginal analysis. Consumer’s and Producer’s Surplus, Rate of Sales and the Learning Curve.
Unit 4: Mathematics of Finance
a. Rates of interest-nominal, effective– and their inter-relationships in different compounding situations. b. Compounding and
discounting of a sum using different types of rates. c. Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their
future and present values using different types of rates of interest. Depreciation of Assets. (General annuities to be excluded)
Unit 5: Linear Programming
a. Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of unique and multiple optimal solutions.
Unbounded solutions, infeasibility,
and redundant constraints. b. Solution to LPP using Simplex method – maximization and minimization cases. Shadow prices of the
resources. Identification of unique and multiple optimal solutions, unbounded solution, infeasibility and degeneracy.
C9P: Practical: Business Mathematics Credits 02
1. Mathematics of Finance
(Practical Lab 12)
a. Rates of interest-nominal, effective– and their inter-relationships in different compounding situations. b. Compounding and
discounting of a sum using different types of rates. c. Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their
future and present values using different types of rates of interest. Depreciation of Assets. (General annuities to be excluded)
 B. Com (H), Semester-IV,
Egra S.S.B. College

2. Linear Programming
(Practical Lab 14)
a) Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of unique and multiple optimal solutions.
Unbounded solutions, infeasibility, and redundant constraints. b) Solution to LPP using Simplex method – maximization and
minimization cases. Shadow prices of the resources. Identification of unique and multiple optimal solutions, unbounded solution,
infeasibility and degeneracy.
CC-10 : Computer Applications in Business Credits 06
(Theory & Practical)
C10T : Computer Applications in Business Credits 04
Course Content:
Unit 1: Word Processing
(6 Lectures)
Introduction to word Processing, Word processing concepts, Use of Templates, Working with word document: Editing text, Find and
replace text, Formatting, spell check, Autocorrect, Autotext; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail Merge: including
linking with Database; Printing documents Creating Business Documents using the above facilities
Unit 2: Preparing Presentations
(6 Lectures)
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols, Media; Design; Transition;
Animation; and Slideshow. Creating Business Presentations using above facilities
Unit 3: Spreadsheet and its Business Applications
(12 Lectures )
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a worksheet; Handling operators in
formula, Project involving multiple spreadsheets, Organizing Charts and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup and reference,
Database, and Text functions
Unit 4: Creating Business Spreadsheet
(12 Lectures)
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll statements; Capital Budgeting; Depreciation
Accounting; Graphical representation of data; Frequency distribution and its statistical parameters; Correlation and Regression
Unit 5: Database Management System
(16 Lectures)
Database Designs for Accounting and Business Applications: Reality- Expressing the Application; Creating Initial design in Entity
Relationship(ER) Model; Transforming ER Model to Relational data model concepts; Implementing RDM design using an
appropriateDBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert, Delete and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules; Applying DBMS in the areas of Accounting, Inventory,
HRM and its accounting, Managing the data records of Employees, Suppliers and Customers.

C10P : Practical :Computer Applications in Business Credits 02

Practical
1: Word Processing
(Practical Lab 6)
Introduction to word Processing, Word processing concepts, Use of Templates, Working with word document: Editing text, Find and
replace text, Formatting, spell check, Autocorrect, Autotext; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail Merge: including
linking with Database; Printing documents Creating Business Documents using the above facilities
2: Preparing Presentations
(Practical Lab 6)
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols, Media; Design; Transition;
Animation; and Slideshow. Creating Business Presentations using above facilities
3: Spreadsheet and its Business Applications
(Practical Lab 12)
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a worksheet; Handling operators in
formula, Project involving multiple spreadsheets, Organizing Charts and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup and reference,
Database, and Text functions
4: Creating Business Spreadsheet
 B. Com (H), Semester-IV,
Egra S.S.B. College

(Practical Lab 12)

Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll statements; Capital Budgeting; Depreciation
Accounting; Graphical representation of data; Frequency distribution and its statistical parameters; Correlation and Regression

5: Database Management System

(Practical Lab 16)

Database Designs for Accounting and Business Applications: Reality- Expressing the Application; Creating Initial design in Entity
Relationship(ER) Model; Transforming ER Model to Relational data model concepts; Implementing RDM design using an
appropriate DBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert, Delete and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules; Applying DBMS in the areas of Accounting, Inventory,
HRM and its accounting, Managing the data records of Employees, Suppliers and Customers.

GE-4 : Indian Economy Credits 06

GE4T : Indian Economy
Course Content:
Unit 1: Basic Issues in Economic Development
Concept and Measures of Development and Underdevelopment; Human Development
Unit 2: Basic Features of the Indian Economy at Independence
Composition of national income and occupational structure, the agrarian scene and industrial structure
Unit 3: Policy Regimes
a) The evolution of planning and import substituting industrialization. b) Economic Reforms since 1991. c) Monetary and Fiscal
policies with their implications on economy
Unit 4: Growth, Development and Structural Change
a) The experience of Growth, Development and Structural Change in different phases of growth and policy regimes across sectors and
regions. b) The Institutional Framework: Patterns of assets ownership in agriculture and industry; Policies for restructuring agrarian
relations and for regulating concentration of economic power; c) Changes in policy perspectives on the role of institutional framework
after 1991. d) Growth and Distribution; Unemployment and Poverty; Human Development; Environmental concerns. e) Demographic
Constraints: Interaction between population change and economic development.
Unit 5: Sectoral Trends and Issues
a) Agriculture Sector: Agrarian growth and performance in different phases of policy regimes i.e. pre green revolution and the two
phases of green revolution; Factors influencing productivity and growth; the role of technology and institutions; price policy,
the public distribution system and food security. b) Industry and Services Sector: Phases of Industrialisation – the rate and pattern of
industrial growth across alternative policy regimes; Public sector – its role, performance and reforms; The small scale sector; Role of
Foreign capital. c) Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments: Structural
Changes and Performance of India’s Foreign Trade and Balance of Payments; Trade Policy Debate; Export policies and performance;
Macro Economic Stabilisation and Structural Adjustment; India and the WTO, Role of FDI, Capital account convertibility,

SEC-2 : Entrepreneurship Credits 02

SEC2T : Entrepreneurship
Course Content:
Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative behavior; Entrepreneurship and creative response to
the society’ problems and at work; Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship,
international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Concept of business groups and role of business houses and family business in India; The contemporary role models in Indian
business: their values, business philosophy and behavioural orientations; Conflict in family business and its resolution
Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship. Requirement, availability and access
to finance, marketing assistance, technology, and industrial accommodation, Role of industries/entrepreneur’s associations and self-
help groups, The concept, role and functions of business incubators, angel investors, venture capital and private equity fund.
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project proposal; Designing business processes,
location, layout, operation, planning & control; preparation of project report (various aspects of the project report such as size of
investment, nature of product, market potential may be covered); Project submission/ presentation and appraisal thereof by external
agencies, such as financial/non-financial institutions
 B. Com (H), Semester-IV,
Egra S.S.B. College

Unit 5: Mobilising Resources

Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal
customers; Contract management: Basic start-up problems