NEX Edu Classes

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.

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.

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.

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.

🎯 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).

2 thoughts on “Semester 2 CCF BCom Syllabus for Calcutta University”

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top