B.Com Honours Syllabus

Semester V - Calcutta University

Semester V Subject Structure

Sl. No.	Paper / Subject	Credit	Total Credit
1	DSC (Major) - 3 Papers Corporate Accounting Business Mathematics and Statistics Company Law	4 4 4	12
2	Minor - 2 Papers (Choose one group) Group A: [M3 & M4] Group B: [eB3 & eB4]	4+4	8
Other Courses (Inter-Disciplinary, AEC, SEC, VAC, Summer Internship)			20

* Business Mathematics and Statistics is in place of Financial Management (notified earlier by CSR/40/2024 dated 12.07.2024).

Corporate Accounting

Details

Unit	Topic	Details	Hours
1	Accounting for Shares & Debentures	Issue, forfeiture, reissue, pro-rata allotment, underwriting, ESOP, Right and Bonus shares.	16
2	Buy back and Redemption	Buy back of securities, Redemption of Preference Shares and Debentures.	16
3	Company Final Accounts	Preparation of Statement of P&L and Balance Sheet as per Schedule III.	12
4	Valuation	Valuation of Goodwill and Shares using various methods.	8
5	Investment Accounts	Maintenance of Investment Ledger (FIFO and Average method).	8

Business Mathematics & Statistics

Details

Unit	Topic	Hours
1	Matrices	8
2	Differential Calculus	12
3	Basic Mathematics of Finance	6
4	Permutations & Combinations	6

Company Law

Details

M3: Product & Pricing Management

Details

Unit	Topic	Hours
1	Introduction to Product Management	12
2	Market Segmentation	12
3	New Product Development	12
4	Packaging and Branding	12
5	Pricing Management	12

M4: Marketing Communications

Details

Unit	Topic	Hours
1	Introduction to Communication Process	12
2	Communication Mix	12
3	Advertising Process	12
4	Impact of Advertising	12
5	Sales Promotion	12

eB3: Internet, Cyber Crimes & Business

Details

Unit	Topic	Hours
1	Internet Concepts	10
2	Internet Security	10
3	Cybercrimes	10
4	Ethical and Social Issues in E-Commerce	10
5	Privacy and Information Rights	10
6	Social Network Marketing	10

eB4: Data Base Management System

Details