mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Accounting Group
Subject@fo"k;
ys[kkadu lewg
I-Income Tax for Business
Title of the paper/ iz’ui= dk 'kh"kZd
O;olk; ds fy, vk;dj
Compulsory/ vfuok;Z ;k Optional/
Compulsory/ vfuok;Z
oSdfYid
Max. Marks@vf/kdre~ vad 50

Particulars/fooj.k
UNIT I:
Deemed income, clubbing income, carry forward & set off losses.
UNIT II:
Deduction from G.T.I., calculation of total income of individual.
UNIT III:
Computation of total income of H.U.F., calculation of Tax liabilities for
individual & H.U.F.
UNIT IV:
Computation of total income of firm.
UNIT V:
Assessment procedure, income tax authorities, tax deduct at source, advanced
payment of tax.
bdkbZ 1%
ekuh xbZ vk;] vk; dk feyku] gkfu;ksa dh iwfrZ vkSj vkxs ys tkukA
bdkbZ 2%
ldy dqy vk; esa ls feyus okyh dVkSfr;k¡ O;fDr;ksa ds lEcU/k esa dqy
vk; dh x.kukA
bdkbZ 3%
la;qDr fgUnw vfoHkkftr ifjokj dh dqy vk; dh x.kuk] O;fDr rFkk
fgUnw vfoHkkftr ifjokj ds lEca/k esa dj nkf;RoA
bdkbZ 4%
QeZ dh dqy vk; dh x.kukA
bdkbZ 5%
dj fu/kkZj.k izfØ;k] vk;dj inkf/kdkjh] mn~xe LFkku ij dj dh dVksrh]
dj dk vfxze HkqxrkuA
 dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
 mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Accounting Group
Subject@fo"k;
ys[kkadu lewg
II-Indirect Tax
Title of the paper/ iz’ui= dk 'kh"kZd
vizR;{k dj
Compulsory/ vfuok;Z ;k Optional/
Compulsory/ vfuok;Z
oSdfYid
Max. Marks@vf/kdre~ vad 50

Particulars/fooj.k
Unit-1 Central Sales Tax- Introduction, Importance terms and Definitions Under
C.S.T. 1956, Provisions relating to inter state sale, Determination of gross
Turnover and Taxable sale.
Unit-2 M.P.VAT- Introduction, Tax free Goods, Registration and Licensing of
dealer.
Unit-3 M.P.VAT- Assessment Procedure, Computation of taxable turnover and
VAT, tax payment and recovery of tax.
Unit-4 Input tax rebate, VAT authorities, power and Duties Appeal and
Revision.
Unit-5 Service tax – Introduction, Objective, Main Provision, Assessment
procedure and Computation of service Tax.
bdkbZ&1& dsUnzh; fodz; dj & ifjp; ,oa egRoiw.kZ
ifjHkk"kk,saA ¼dsUnzh; fodz; dj
vf/kfu;e ds varxZr½] varZjkT;h; O;kikj ls lacaf/kr izko/kku]
ldy fodz;] ,oa dj ;ksX; foØ; dk fu/kkZj.kA
bdkbZ&2&& e/;izns'k ewY; laof/kZr dj& ifjp;] dj eqDr eky]
O;kikjh dk iath;u ,oa vuqKkiuA
bdkbZ&3 e/;izns'k ewY; laof/kZr dj& dj fu/kkZj.k dh fof/k] dj ;ksX;
vkorZ] osV dh x.kuk] dj dk Hkqxrku vkSj olwyhA
bdkbZ&4&&buiqV VsDl fjcsV] ewY; laof/kZr dj inkf/kdkjh] muds
vf/kdkj ,oa drZO;] vihy ,oa iquZfopkjA
bdkbZ&5&&lsok dj& ifjp;] mn~ns';] eq[; izko/kku] dj fu/kkZj.k
fof/k ,oa dj dh x.kukA
Suggested Readings:

Dr.H.C.Mehrotra: Indirect tax

 V.K.Singhania: Indirect tax
Shripal Saklecha: Indirect tax.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
 mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Management Group
Subject@fo"k;
izca/k lewg
I-Human Resources Management
Title of the paper/ iz’ui= dk 'kh"kZd
ekuo lalk/ku izca/k
Compulsory/ vfuok;Z ;k Optional/
Compulsory/ vfuok;Z
oSdfYid
Max. Marks@vf/kdre~ vad 50

Particulars/fooj.k
Unit-1 Human Resources Management- Meaning, Objectives, Scope and
Importance. Function and Responsibilities of H.R.Manager. Principles of
H.R.M.
Unit-2 Man Power Planning- Recruitment, Selection Promotion.
Unit-3 Training and Development Method of Training, Performance, Job
evaluation Concept and Technique.
Unit-4 Industrial Relation- Concept, Scope and Objectives. Trade union their
function and role. Industrial unrest causes and remedies.
Unit-5 Industrial Dispute- Prevention and settlement of Industrial dispute,
Collective bargaining.

bdkbZ&1&ekuo lalk/ku izca/k& vFkZ] mn~ns';] {ks= ,oa egRo]

ekuo lalk/ku izca/kd ds dk;Z ,oa nkf;RoA ekuo lalk/ku izca/k
ds fl)karA
bdkbZ&2& ekuo Je fu;kstu& HkrhZ] p;u] inksUufr A
bdkbZ&3& izf'k{k.k ,oa fodkl& izf'k{k.k dh fof/k;kWa] fu"iknu]
ewY;kadu] dk;ZewY;kadu vo/kkj.kk ,oa rduhdA
bdkbZ&4&vkS|ksfxd laca/k& vo/kkj.kk] {ks= vkSj mn~ns';A Je la?
k] buds dk;Z ,oa Hkwfedk] vkS|ksfxd la?k"kZ] dkj.k vkSj
lek/kkuA
bdkbZ&5& vkS|ksfxd la?k"kZ dh jksdFkke ,oa fuokj.k] lkewfgd
lkSnsckthA

Suggested Readings:

Navlakha & Sharma: Human Resource Management.

Mamoria & Mamoria: Human Resource Management.
 dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
 mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Management Group
Subject@fo"k;
izca/k lewg
II-Auditing
Title of the paper/ iz’ui= dk 'kh"kZd
vads{k.k
Compulsory/ vfuok;Z ;k Optional/
Compulsory/ vfuok;Z
oSdfYid
Max. Marks@vf/kdre~ vad 50

Particulars/fooj.k
Unit-1 Introduction- Meaning objective and types audit program working papers
and Evidences audit procedure.
Unit-2 Internal Check System, Internal Control Routine Checking.
Unit-3 Vouching- Verification of Assets and Liabilities.
Unit-4 Company Auditor appointment, Power duties and Liabilities audit of
Educational and Non Profit institution.
Unit-5 Investigation objective, Difference between audit and Investigation,
Process of Investigation, Auditors report, clear and Qualification report.
bdkbZ&1& ifjp;&vFkZ] mn~ns';] izdkj] vads{k.k dk;Zdze] vads{k.k
laca/kh dkxt i= ,oa lk{;] vads{k.k dk;Z fof/kA
bdkbZ&2& vkarfjd fujh{k.k i)fr] vkarfjd fu;a=.k] uSR;d tkWap] ,oa
tkWap ijh{k.kA
bdkbZ&3& izek.ku& laifRr;ksa ,oa nkf;Roksa dk lR;kiuA
bdkbZ&4& daiuh vads{k.k& fu;qfDr] 'kfDr] nkf;Ro] f'k{k.k ,oa xSj
ykHk laLFkkvksa dk vads{k.kA
bdkbZ&5& vuqla/kku&mn~ns'; vads{k.k ,oa vuqla/kku esa varj]
vuqla/kku dh izfdz;k] vads{k.k izfrosnu& LoPN ,oa e;kZfnr
izfrosnuA
Suggested Readings:
Dr.T.R.Sharma: Auditing.
Jain & Khandelwal: Auditing.
Tondon: Auditing.
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Applied Economics
Subject@fo"k;
vFkZ’kkL= lewg
I-International Marketing
Title of the paper/ iz’ui= dk 'kh"kZd
vUrjkZ"Vªh; foi.ku
Compulsory/ vfuok;Z ;k Optional/
Optional/ oSdfYid *
oSdfYid
Max. Marks@vf/kdre~ vad 50

Particulars/fooj.k
Unit-1 International Marketing- Definitions, Nature and Scope of International
Market, Domestic Marketing v/s International Marketing, Foreign Market
entry made decision.
Unit-2 Product Planning for International Market, Product designing, Branding
and Packaging.
Unit-3 International Pricing, Factors Influencing International Price, Pricing
process and Method International Price Causation and Payments
Conditions.
Unit-4 International Distribution, Distribution Channels, Logistics decisions,
Selection and Appointment of Foreign Agent.
Unit-5 Export Policy and Practices in India, Steps in Starting an Export
Business,
Exporting Pricing, Export Finance.
bdkbZ&1& varjkZ"Vªh; foi.ku dh izd`fr] ifjHkk"kk ,oa {ks=] ?kjsyw
foi.ku ,oa vUrjkZ"Vª; foi.ku] fons'kh cktkj] izos'k ek/;e laca/kh
fu.kZ;A
bdkbZ&2& mRiknu fu;kstu] mRiknu [kkdk] czkfMax ,oa isdsthdj.kA
bdkbZ&3& varjk"Vªh; ewY;& varjkZ"Vªh; ewY;ksa dks izHkkfor
djus okys ?kVd] dher fu/kkZj.k izfdz;k ,oa fof/k;kWa]
 varjkZ"Vªh; ewY;] fufonk ,oa Hkqxrku 'krsZA
bdkbZ&4& varjkZ"Vªh; forj.k okfgdk;sa ,oa rdZ laxr fu.kZ;]fons'kh
fodz; vfHkdrkZ dk p;u ,oa fu;qfDrA
bdkbZ&5& Hkkjrh; fu;kZr uhfr;kWa ,oa i)fr;kWa] ,d fu;kZr O;kikj
dks izkjaHk djus ds pj.k] dhersa ,oa fu;kZr foRrA
* Papers under vocational course maybe prescribed as board of studies of related
University.
*O;kolkf;d ikB~;Øe ds vUrxZr iz’u i=ksa dk fu/kkZj.k lEcfU/kr
fo’ofo/kky; ds v/;;u e.My ds }kjk gksxk A

Suggested Readings:

P.K.Jain: International Marketing.

Sharma & Sharma: International Marketing.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
 mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year
Semester /lsesLVj VI
Applied Economics
Subject@fo"k;
vFkZ’kkL= lewg
II-Project Planning and Control
Title of the paper/ iz’ui= dk 'kh"kZd
ifj;kstuk fu;kstu ,oa fu;=.k
Compulsory/ vfuok;Z ;k Optional/
Optional/ oSdfYid *
oSdfYid
Max. Marks@vf/kdre~ vad 50
Particulars/fooj.k
Unit-1 Concept of Project, Classification of Project identification, Sources of
Project Ideas.
Unit-2 Project Formulation feasibility analysis, Technical and Risk Analysis.
Unit-3 Project Finance- Sources of Project Finance, Scheme of Financial
Institutions.
Unit-4 Project Implementation requirement for Successful Implementation
Concept and Necessity of Project Management system.
Unit-5 Pre and Post Project evaluation, Project audit, environmental appraisal of
Project.
bdkbZ&1&ifj;kstuk dh vo/kkj.kk] oxhZdj.k] ifj;kstuk dk p;u]
ifj;kstuk fopkjksa ds L=ksr
bdkbZ&2& ifj;kstuk fofuekZ.k] vkSfpR; fo'ys"k.k rFkk tksf[ke
fo'ys"k.kA
bdkbZ&3& ifj;kstuk foRr& ifj;sktuk foRr ds L=ksr] foRrh; ;kstuk
rFkk foRrh; laLFkkuA
bdkbZ&4& ifj;kstuk dk dk;kZUo;u& lQyrk iwoZd dk;kZUo;u iwoZ
vko';drk;sa] ifj;kstuk iazca/k iz.kkyh dh vo/kkj.kk ,oa
vko';drkA
bdkbZ&5 & ifj;kstuk dk iwoZorhZ ,oa i'pkr~ ewY;kadu] ifj;kstuk
vads{k.k] ifj;kstuk dk i;kZoj.kh; ewY;kaduA
* Papers under vocational course maybe prescribed as board of studies of related
University.
*O;kolkf;d ikB~;Øe ds vUrxZr iz’u i=ksa dk fu/kkZj.k lEcfU/kr
fo’ofo/kky; ds v/;;u e.My ds }kjk gksxk A

Suggested Readings:
Dr.Prassana Chandra: Project Planning & Management.
 Navlakha & Sharma: Project Planning.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky