BCOM Sixth Semester Subjects – Complete Details

BCOM Sixth Semester Subjects: BCOM sixth  semester subject start for Jun to May 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.

BCOM Sixth Semester Subjects 

BCOM Sixth  semester subjects have  six subjects with detail syllabus information. B.com sixth 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 sixth semester subject totally eighteen hours classroom teaching period and third are final  year BCOM course.

You can download complete B.Com sixth sem syllabus and subjects by clicking on the image below

BCOM Sixth Semester Subjects

A) Taxation Law ( Three hours classes ) :

• Unit – I Rebate & Relief of Tax, computation of Total income and Tax liability of individuals.
• Unit – II Assessment of Hindu Undivided Families, Assessment of Firms & Association of Persons.
• Unit – III Income Tax authorities & their powers; procedure for assessment.
• Unit – IV Recovery & refund of tax; appeals & revision; penalties, offences & prosecutions.

B) Cost Accounting (Three hours classes) :

• Unit – I Process Costing  and Inter process profits.
• Unit – II Contract Costing and  Job and batch costing.
• Unit- III Budgetary control  and  Standard Costing.
• Unit – IV Marginal Costing and Profit planning.

C) Financial Management ( Three hours classes) :

• Unit – I Nature of Financial Management
• Unit – II Working Capital Management
• Unit –III Cost of capital , leverage analysis and EBIT-EPS Analysis.
• Units – IV Capital structure theory and policy and Dividend Theory and Policy.

D) Auditing (Three hours classes) :

• Unit – I Auditing.
• Unit – II Audit Procedure.
• Unit – III Audit of Public Company.
• Unit – IV Audit Report and Investigation Audit Report.

E) Indirect Taxes ( Three hours classes) :

• Unit – I Indirect Taxes.
• Unit – II Customs Act 1962.
• Unit – III Central Sale Tax Act 1956  and Registration of Dealers.
• Unit – IV Service Tax 2007.

F) Optional (Student can be select any one out of the followings these subjects)( Three hours classes):

i. International Trade: International Business, Modes of entering into international business, Theories of International Trade, Absolute advantage theory,comparative advantage theory, factor proportions theory and  Assessing International markets.

ii. International Marketing: Introduction about International Marketing, Product Planning , Pricing, International Distribution and Product Promotion.

iii. Fundamentals of Operations Research: Basics of Operational Research, Linear Programming,
Transportation Model, Queuing Models, Game Theory and Simulation.

iv. Computer: Essentials of E-Commerce-II: E-Commerce,Technology Infrastructure for E-Commerce,The Elements of e-Commerce and Customer Relationship Management.

v. Tax Planning and Management: Concepts of Tax Planning, Tax Evasion, Tax Avoidance, Tax planning in relation to residential status and non-residents Tax-planning in relation to Employees remuneration, Tax planning in relation to partnership firms, Body of Individuals or Associations of Persons.

BCOM Sixth Semester Subjects – Complete Details