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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

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