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Table of Contents
Semester 2 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 2 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 2 CCF BCom Syllabus
The Semester 2 CCF (Choice-Based Credit System) syllabus for BCom (Hons./General) at Calcutta University is structured into:
- 📘 Major Paper (Core Subject) – Cost Accounting I
- 📘 Minor Paper (Elective Subject) – Marketing & HR Management
- 📘 Inter-Disciplinary Course (IDC) – Macroeconomics
- 📘 Skill Enhancement Course (SEC) – IT & Business Applications
📊 Detailed Syllabus & Marks Distribution
1 Major Paper 2: Cost Accounting I (4 Credits)
Semester-End Exam
75
Tutorial Exam
25
Total
100
Unit-wise Syllabus
- Introduction to Cost Accounting – Definition, objectives, cost concepts (Direct/Indirect, Fixed/Variable, Sunk Cost, Opportunity Cost).
- Material Costs – Purchase & storage procedures, EOQ, ABC Analysis, FIFO/LIFO pricing.
- Labour Cost & Incentives – Payroll procedures, overtime, Halsey & Rowan wage systems.
- Overhead Accounting – Allocation, absorption, under/over absorption treatment.
- Cost Sheet Preparation – Single & multi-product cost statements.
Recommended Books:
- Horngren, Foster, Datar – Cost Accounting
- Jawahar Lal – Cost Accounting
- Colin Drury – Management & Cost Accounting
2 Minor Paper 2: Marketing & HR Management (4 Credits)
Semester-End Exam (Marketing)
40
Semester-End Exam (HRM)
35
Tutorial Exam
25
Total
100
📌 Marketing Management (40 Marks)
- Introduction – Marketing vs. Selling, 4Ps, Marketing Environment.
- Market Segmentation – Bases, importance, product differentiation.
- Product Strategy – Branding, packaging, product lifecycle.
- Pricing & Distribution – Pricing methods, distribution channels.
- Promotion & Trends – Advertising, digital marketing, rural marketing.
📌 HR Management (35 Marks)
- HRM Basics – Functions, importance.
- HR Planning – Need, factors affecting HRP.
- Recruitment & Selection – Process, sources.
- Training & Development – Methods, benefits.
- Job Evaluation & Appraisal – Job analysis, performance appraisal.
Recommended Books:
- Kotler – Marketing Management
- Samanta – HRM
- Haldar & Sarkar – HRM
3 Inter-Disciplinary Course (IDC): Macroeconomics (3 Credits)
Semester-End Exam
50
Tutorial Exam
25
Total
75
Unit-wise Syllabus
- Macro Basics – GDP, GNP, inflation, fiscal policy.
- National Income Accounting – Circular flow of income.
- Keynesian Model – Consumption, investment, multiplier effect.
- Money & Inflation – Demand-pull vs. cost-push inflation.
- Public Finance – Budget components, fiscal deficit.
Recommended Books:
- Samuelson – Macroeconomics
- Dornbusch & Fischer – Macroeconomics
4 Skill Enhancement Course (SEC): IT & Business Applications (4 Credits)
Theory Exam
50
Practical Exam
50
Total
100
Theory Topics (50 Marks)
- Computer Fundamentals – OS, software types.
- Internet & Cyber Security – TCP/IP, phishing prevention.
- 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 – Computer Applications
- Laudon – Essentials of MIS
🎯 Key Takeaways for Students
- Cost Accounting is scoring if you focus on cost sheets & overhead treatment.
- Marketing & HRM require case-study-based learning.
- Macroeconomics involves graphical analysis (Keynesian model).
- 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
