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Table of Contents
Semester 4 CCF BCom Syllabus for Calcutta University (Under NEP) – Complete Breakdown
Are you a Calcutta University BCom student looking for a detailed breakdown of the Semester 4 CCF syllabus under the National Education Policy (NEP)? This guide covers all major, minor, interdisciplinary, and skill enhancement courses, along with marks distribution, key topics, and recommended books.
📌 Overview of Semester 4 CCF BCom Syllabus
The Semester 4 CCF (Choice-Based Credit System) syllabus for BCom (Hons./General) at Calcutta University is structured into:
- 📘 Major Paper – Financial Accounting II
- 📘 Minor Paper – Direct Tax-II and e-filing of Tax Return
- 📘 Inter-Disciplinary Course (IDC) – E-Commerce & Business Communications
- 📘 Skill Enhancement Course (SEC) – Information Technology and its Application in Business
📊 Detailed Syllabus & Marks Distribution
1 Major Paper: Financial Accounting II (4 Credits)
Semester-End Exam
75
Tutorial Exam
25
Total
100
Unit-wise Syllabus
- Consignment: Recording in books of consignor, valuation of unsold stock.
- Branch Accounting: Synthetic and analytical methods, preparation of branch accounts.
- Hire Purchase and Instalment Payment System: Recording transactions, allocation of interest.
- Departmental Accounts: Apportionment of common costs, preparation of departmental trading and P/L accounts.
- Insurance Claims: Computation of claims, loss of stock and profit.
- Partnership Accounts: Retirement, admission, and dissolution of partners.
Recommended Books:
- Sukla, Grewal, Gupta: Advanced Accountancy Vol. I & II, S Chand
- R.L.Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S. Chand
- Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing House Pvt. Ltd.
2 Minor Paper: Direct Tax-II and e-filing of Tax Return (4 Credits)
Semester-End Exam
75
Practical Exam
25
Total
100
📌 Direct Tax-II (75 Marks)
- Income of other persons included in assessee's total income.
- Deductions from Gross Total Income and Rebate.
- Computation of total income and tax payable.
- Tax management: Filing of returns, assessment, advance tax.
📌 e-filing of Tax Return (25 Marks)
- Preparation and submission of Income Tax Returns (ITR-1).
- View Form 26AS, Annual Information Statement (AIS).
- Use of e-tax calculator, e-payment of tax.
Recommended Books:
- Singhnia V.K., and Singhania M, Students' Guide to Income Tax, Taxmann
- Ahuja and Gupta, Systematic Approach to Taxation, Commercial Law Publishers (India)
3 Inter-Disciplinary Course (IDC): E-Commerce & Business Communications (4 Credits)
Semester-End Exam
75
Tutorial Exam
25
Total
100
📌 E-Commerce (35 Marks)
- Introduction to E-Commerce: Meaning, scope, major players.
- E-commerce Business Models: B2C, B2B, B2G, C2C, C2B.
- E-Payment Systems: Methods, digital signatures, payment gateways.
- New Trends in E-Commerce: Social Commerce, Digital Marketing.
📌 Business Communications (40 Marks)
- Introduction to Communication: Definition, scope, importance.
- Types of Communication: Formal, Informal, Grapevine, Corporate.
- Tools of Communication: Email, Video Conferencing, WhatsApp.
- Drafting: Notices, Circulars, Minutes, CV writing, Business letters.
Recommended Books:
- P.T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
- Laudon, E-Commerce, Pearson Education India
4 Skill Enhancement Course (SEC): Information Technology and its Application in Business (4 Credits)
Theory Exam
50
Practical Exam
50
Total
100
Theory Topics (50 Marks)
- Computer Fundamentals: Components, applications, software types.
- Internet & Cyber Security: TCP/IP, phishing prevention, blockchain.
- Cloud & AI in Business: Big Data, ERP, machine learning.
- IT Act 2000: Digital signatures, cyber crimes.
Practical Topics (50 Marks)
- MS Word: Mail merge, document formatting.
- Excel: Cell referencing, charts, formulas.
- PowerPoint: Animations, transitions, hyperlinks.
Recommended Books:
- Arora, Introduction to Computer Applications
- Laudon, Essentials of MIS
🎯 Key Takeaways for Students
- Financial Accounting is scoring if you focus on cost sheets & overhead treatment.
- Direct Tax requires understanding of tax laws and practical application.
- E-Commerce involves understanding of business models and digital marketing.
- IT Practicals are hands-on—practice Word, Excel, PPT.
📢 Final Tips for Exam Preparation
- Join NEX Edu Classes for conceptual clarity.
- Practice previous years' questions (PYQs) for trends.
- For IT, focus on practical applications (Excel formulas, PPT tricks).
- Revise key definitions (e.g., EOQ, 4Ps, GDP).
🔗 Useful Links
