BCOM Fifth Semester Subjects

BCOM Fifth Semester Subjects : BCOM fifth semester subject start for Jun to December and it also six months teaching period. Study of this Bcom fifth semester subjects are provides an understanding of the scope of Taxation Law, Cost Accounting, Accounting for Management, Financial Market Operations and other skills.

Download complete B.Com Syllabus and subjects semester wise by clicking on the image below

BCOM Fifth Semester Subjects

BCOM Fifth Semester Subjects: About

BCOM fifth  semester subjects have six subjects with detail syllabus information. B.com fifth semester have five  common subject those are Taxation Law, Cost Accounting,  Accounting for Management  and Financial Market Operations. Five  optional subjects are their, but student can select any one subject. BCOM fifth semester subject totally eighteen hours classroom teaching period.

A) Taxation Law ( 3 Hrs) :

• Unit-I Income Tax.
• Unit-II Income from Salaries (including retirement benefits).
• Unit-III Profits and Gains from Business or Profession.
• Unit IV Income from other sources, clubbing of incomes & aggregation of incomes.

Reference book : Direct Taxes law & Practice – Dr. Bhagwati Prasad – Wishwa Prakashan

B) Cost Accounting  (3 Hrs) :

• Unit-I Cost Accounting .
• Unit – II Labour Cost Control .
• Unit – III Overheads .
• Unit – IV Unit and output costing.

Reference Book : Maheshwari and Mittal – Cost Accounting

C) Accounting for Management  (3 Hrs) :

• Unit – I Management Accounting.
• Unit – II Analysis and Interpretation of Financial Statements.
• Unit – III Cash Flow Statement.
• Unit – IV Capital Budgeting.

Reference Book : R.Kishore – Advance Management Accounting

D) Financial Market Operations (3 Hrs) :

• Unit – I  Money Market.
• Unit – II  SEBI , Company law Board and Press remedy through courts.
• Unit – III  Functionaries on stock exchanges.
• Unit – IV  Role, Policy measures relating to Development Financial Institution in India.

Reference Book : Gupta Sural b: Monetary Planning in India:

E) Entrepreneurship and Small Scale Business  (3 Hrs):

• Unit – I Entrepreneur-Entrepreneurship-Enterprise.
• Unit – II Opportunity scouting and idea generation.
• Unit – III Managerial roles and functions in a small business.
• Unit – IV Issues in small business marketing.

Reference Book : Dollinger, Mare J., Entrepreneurship: Strategies and Resources

F) Optional (The student can select any one out of followings these subjects ) ( 3 Hrs):

1. Secretarial Practices: Introduction about  Secretary , Information about  Promotion of Company and Secretary Details for Company Meeting & Secretary and  Company Secretary and motion and Resolution, voting and proxy.
2. Statistical Analysis with MS: Data collection, Descriptive statistics and steps involved in calculation of descriptive statistics in MS Excel.Mean, Median, mode, range, Standard deviation, skewness, kurtosis. Testing of Hypothesis with the help of MS Excel and  Chi-square test and analysis of variance.
3. Investment Management: Introduction about Investment, efficient Market theory or Hypothesis, Technical Analysis , Secondary Market , Stock Exchanges, Online Trading. Trading mechanism in Bombay Stock Exchange and Derivatives.
4. Essentials of E-Commerce-I: Introduction of E-Commerce, Business to Business Electronic Commerce, Inter organisation Transactions, Electronic Market, Online Shopping, Online Purchasing, Models of Electronic Market, Business to Commerce electronic commerce, E-Banking/ Online Banking.
5. International Business Environment: Recent global trends in international trade and finance, Foreign market entry strategies, Decisions concerning global manufacturing and material management,  Harmonising accounting difference across countries and  currency translation methods for consolidating financial statements.

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BCOM Fifth Semester Subjects – Complete Details