Tybcom Syllabus Goa
Tybcom Syllabus Goa
Tybcom Syllabus Goa
COM
Semester V
Industrial Management
(100 Marks- 75 Lectures)
Objectives: To acquaint the students with knowledge about industrial management,
industrial productivity and total quality management
B. COM
SEMESTER V
ENTREPRENEURSHIP DEVELOPMENT I
(100 Marks- 75 Lectures)
OBJECTIVE: To motivate the students to be self employed. From the syllabus they will get
theoretical knowledge on how to start an enterprise of their own. Practical knowledge can be
obtained through assignments like writing a project report to obtain finance or interviewing
existing entrepreneurs.
UNIT 1-INTRODUCTION
B. COM
SEMESTER V
INTERNATIONAL ECONOMICS
(100 Marks- 75 Lectures)
Objectives of the Course: To enable students understand the role of international trade and
investment in economic growth and development; to acquaint students with the various
macroeconomic variables that are of significance in an open economy; to help students
understand economic trends in the global economy
Unit 1: International Trade
Balance of Payments: Meaning and Structure; Concepts of (i) Balance and Equilibrium (ii)
Balance of Trade and Balance of Payments; Disequilibrium meaning, types, causes and
impact of deficits on the exchange rate and foreign exchange reserves; Measures to correct
deficits exchange rate depreciation, exchange control, trade-related measures (brief
explanation of how the measures work)
Foreign exchange rates: Foreign exchange market - meaning, features; Types of exchange rate
systems (fixed, flexible and managed floating meaning of each); Types of foreign exchange
transactions (spot and forward transactions, arbitrage, currency swaps, futures contracts,
Unit 4: Multilateralism and Regionalism in Trade (20 Marks-15 lectures) Multilateralism and
Regionalism meaning; World Trade Organization objectives, principles, functions and
Agreements (Market access, Agreement on Agriculture, TRIPs, TRIMs, GATS, Dispute
Settlement); Regional economic cooperation - Meaning and reasons for growth; Forms of
regional integration - Preferential Trade Agreement, Free Trade Agreement, Customs Union,
Monetary Union, Economic Union
Books for Study and Reference:
Bhole L. M. & Mahakud J. (2009): Financial Institutions and Markets: Structure, Growth &
Innovations, New Delhi, Tata-McGraw Hill
Chreunilam F. (2008): International Economics New Delhi, Tata McGraw-Hill
Dutt R. and Sundaram K.P.M. (Latest Edition): Indian Economy, New Delhi, S. Chand and
Co. Kindleberger C.P. (1973): International Economics, Homewood, R.D. Irwin
Krugman P.R. and M. Obstfeld (2009): International Economics: Theory and Policy, Boston MA,
Pearson International Edition
Machiraju H.R. (2009): International Financial Markets and India, New Delhi, New Age
International
Rajwade A.V. (2008): Foreign Exchange International Finance Risk Management (Academic
Foundation)
R. B.I. Reports on Currency Finance
Salvatore, D.L. (1997): International Economics, Upper Saddle River, N.J. Prentice-Hall
Sharan V. (2012): International Financial Management, New Delhi, PHI Learning Pvt. Ltd.
Sodersten B. & G. Reed (1994): International Economics, London, Palgrave Macmillan
Subba Rao P. (2008): International Business: Text & Cases, Mumbai, Himalaya
B. COM
SEMESTER: V
Accounting Major 1
Advanced Accounting Paper I
(100 Marks- 75 Lectures)
Unit I: Valuation of Goodwill and Shares:
(18 Lectures)
(15 Lectures)
(20 Lectures)
(SEMESTER - V)
duration.
2. Four questions of 20 marks each to be answered.
3. Question No. 1 to be compulsory (should be a practical question)
4. Any three questions from the remaining five questions to be answered.
5. A question may be sub-divided if necessary.
Books for Study and Reference:
1.
Author(s)
R.L. Gupta
M.Radhaswamy
M.C. Shukla & T.S.
Grewal
Publisher
S. Chand & Co New Delhi
2.
Advanced Accounts
3.
S.K. Paul
S.N. Maheshwari
5.
An Introduction to
Accountancy
Advanced Accountancy
6.
Basic Accounting
7.
8.
Advanced Accountancy
Advanced Accounting
S.P. Jain
J.R.Batliboi
9.
Modern Accountancy
4.
10.
11.
12.
Hrishikesh Chakraborty
13.
B. COM.
Semester
V
ACCOUNTING MAJOR (2) : INCOME TAX, SERVICE TAX & GOA
VALUE ADDED TAX,
PAPERI
(100 Marks 75
Lectures)
Objective: To provide an insight into main provisions of the Income Tax Act, 1961
applicable to the
assessment year which shall be same as the academic year (e.g. for
academic year 2013-14 the assessment year shall be 2013-14), and to
impart some basic knowledge about the Service Tax as amended by the
current Finance Act up to June 30 of the academic year.
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1.
2.
3.
4.
5.
6.
7.
8.
9.
UNIT-I a) DEFINITIONS:
(6 Lectures )
Assessee u/s.2(7)
Assessment u/s. 2(8)
Assessment Year u/s. 2(9)
Business u/s. 2(13)
Company u/s. 2(17)
Income u/s. 2(24)
Person u/s. 2(31)
Gross Total Income u/s. 80 (B) (5)
Previous Year u/s. 3
8.
9.
10
11
(12
C.
D.
F.
G.
2 Systematic Approach To
Income Tax, Service Tax &
3 VAT
Student'S Handbook On
Income-Tax,
VAT & Service Tax
Author(
s)
Dr. Vinod Singhania
&
Monica
Singhania.
Publisher
Taxmann Allied
Services Pvt. Ltd
Snow White
Publications
Pvt.
Ltd
5
6
7
8
9
10
Dr.H.C.Mehrotra
B.B.Lal
B.B.Lal and N.Vashisht
B.
Taxmann Allied
Services
Pvt.
Ltd.
Kalyani Publications
Wishwa Prakashan
Sultan Chand & Sons,
New
Delhi
Sahitya Bhavan, Agra,
Konark Publishers
Dorling
Kindersley(India)
Pvt.
Ltd., Delhi-110017
B. COM SEMESTER
V Accounting Major
3
AUDITING I
(100 Marks 75 Lectures)
Objective:
The course aims at imparting knowledge about the principles, methods, techniques of auditing and
their applications to understand the objective and concepts of auditing to gain working knowledge
of generally accepted auditing procedures and of techniques and skills.
UNIT I: INTRODUCTION:
(24 Marks-15 lectures)
Evolution of audit
Scope of Auditing
Auditing V/s. Accountancy
Objectives of Auditing Primary & Secondary
Various classes of audit (Based on authority, time and scope )
Qualities of an Auditor
Audit Independence
Basic Principles governing an audit.
Procedure for Verification & Valuation in general and for the following specific items Land & building, plant & machinery, investment, motor vehicles, debtors, cash & bank
balances, copy rights, patents, trademarks, goodwill, creditors, secured & unsecured
loans and Contingent Liabilities.
Note.
1. Relevant auditing standards to be covered wherever applicable
2. Syllabus will be revised on regular basis at the beginning of the year to accommodate
changes made in auditing standards