BCOM Sixth Semester Syllabus – Complete Details

BCOM Sixth Semester Syllabus – Complete Details: BCOM sixth semester is one of the third year state board of commerce education. Sixth semester classes start for jun to may. So commerce lectures aims to B.com sixth semester all syllabuses before start BCOM exams should be completing syllabus within six month.

BCOM Sixth Semester Syllabus – Complete Details

B.com sixth semester syllabus have six subjects. In B.com sixth semester syllabus have four optional subjects but student can be select only one subjects and five common subjects are their. Those are:

BCOM Sixth Semester Syllabus – Complete Details

A)  Taxation Law:

• Rebate & Relief of Tax, computation of Total income and Tax liability of individuals.
• Filling and Filing of return.
• Assessment of Hindu Undivided Families.
• Assessment of Firms & Association of Persons
• Income Tax authorities & their powers , procedure for assessment and Deduction of Tax at Source (TDS)
• advance payment of tax.
• Recovery & refund of tax and  appeals & revision
• Penalties, offences & prosecutions.

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B)  Cost Accounting :

• Process Costing  and  Preparation of process account.
• Treatment of Normal Wastage, Abnormal Wastage, Abnormal Effectiveness and Treatment of opening and closing stock
• Joint Product and Buy and  Main methods of apportionment of Joint cost.
• Inter process profits and Contract Costing.
• Escalation clause, contract near completion, cost plus contract and  Job and batch costing.
• Budgetary control  and Standard Costing .
•  Marginal Costing and Profit planning and  concept of decision.
• determination of sales mix and  make or buy Decisions.

C)  Financial Management:

• Profit maximisation Vs Wealth maximisation and  Objective of financial Management.
• Finance and related disciples,.
• Financial planning and Working Capital Management.
• Permanent and variable Working Capital.
• Balanced working position and determinate of working Capital.
• Issues of working Capital Management and Management of cash and Marketable Securities and Receivables Management.
•  Cost of capital, capitalisation, leverage analysis.
• Operating, financial and composite leverage ( EBIT-EPS Analysis).
• Capital structure theory and policy, Dividend Theory and Policy .

D)  Auditing:

• Auditing  and  Audit Process and  audit programmer.
• Audit Procedure (Routine checking, vouching, verification & valuation of assets & liabilities).
• Audit of Public Company (Qualification, Appointment of company Auditors, their powers, duties and liabilities, Audit of depreciation and reserves).
• Divisible profits & dividends.
• Audit Report and Investigation Audit Report (Meaning, objectives, contents and types).
• Investigation (Meaning, Nature and objectives).
• Suggested Readings (Sharma T.R. Principles of Auditing Sahitya Bhawan).

E)  Indirect Taxes :

• Central Excise Act nineteen forty four .
• Central Excise Duty (Meaning, Nature, features, Kinds of Excise Duty, Merits & Demerits of Excise Duty, Basis of Excise Duty, Distinction between Central Excise Duties and Customs).
• Excitability and Manufacture and Classification of excusable goods.
• General procedure of Central Excise.
• Central Excise Authorities and their powers.
• Registration Procedure, Appeals and Settlement, Penalties and Offences and Punishments.
• Valuation of Goods, Inclusion and Exclusion from excusable.

F)  Optional (Student can select any one out of the subject  followings): 

BCOM Sixth Semester Syllabus – Complete Details

• International Trade: Introduction of  Trade Issues (History, Institutions, and Legal Framework).The Ricardian Theory of Comparative Advantage & The Pure Exchange Model of Trade. The Heckscher-Ohlin (Factor Proportions) Model & Economies of Scale. International Trade: India, Developing and developed countries. Trade Policy Effects with Perfectly Competitive Market.

• International Marketing: International Marketing( Nature and Concept), Domestic Vs International Marketing,Opportunities and Challenges for marketing in International Environment and  Foreign market selection and entry modes.  International Distribution and  Basic export procedure and documentation. Product Promotion(Methods of International product Promotion), challenges in International advertising and media strategy, Web marketing and  Organising trade fairs and exhibitions.

• Fundamentals of Operations Research:  Introduction bout  Terminology  and  methodology. Leaner program, Transportation problem, Integer programming and solving IP.

To get all semester complete details of bcom syllabus and subjects visit bcom syllabus and subjects.

BCOM Sixth Semester Syllabus – Complete Details

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