UNIVERSITY OF CALCUTTA

Syllabi for Semester 1 & 2 of B.Com. 4-year Programme

And B.Com.(MDC) 3-year Programme
Under NEP-2020
Effective from the Academic Session 2023-24

Semester 1 Major Paper 1

Financial Accounting I
Credit of the Paper 4
Semester-end Examinations: 75 marks
Tutorial Examinations: 25 marks
Total 100 marks

Unit Topic Details

 Nature of accounting; Users of accounting information;

Qualitative characteristics of accounting information.
 Double entry book keeping system – Basic accounting equation,
meaning of assets, liabilities, equity, revenue and expenses.
Accounting Cycle - Recording of transaction: Journal, Ledger
1 Introduction
and preparation of Trial Balance.
 Bases of accounting; cash basis and accrual basis.
 Basic concepts and conventions: entity, money measurement,
going concern, cost, realisation, accruals, periodicity,
consistency, prudence (conservatism), materiality, matching and
full disclosures.

 Concept of revenue recognition and recognition of expenses.

 Inventories: meaning. Significance of inventory valuation. Lower
of cost or market rule; Inventory ascertainment and reconciliation.

 The nature of depreciation. The accounting concept of

depreciation. Factors in the measurement of depreciation.
Concepts for Methods of computing depreciation: straight line method,
2 determination of diminishing balance and Units of production method; Disposal of
business income depreciable assets; change in estimate and method of charging
depreciation. Accounting for depreciation: Asset-depreciation,
Asset-provision.
 Reserves and provisions: Meaning; Objective; Types &
Accounting
 Capital and revenue expenditures and receipts: general
introduction only.
 Adjustment (including goods with customers pending approval)
and rectification entry
 Preparation of financial statements: of sole proprietorship business
Final accounts of
3 entities from a trial balance – Manufacturing, Trading, Profit & Loss
Trading Concern
Account and Balance Sheet

Financial
statements of Not
for Profit Preparation of Receipts & Payments A/c, Income & Expenditure A/c
4
organisations and and Balance Sheet
from Incomplete Transaction approach
records

Sectional and
 Concept of sectional balancing, preparation of control accounts.
5 Self-balancing
Self-balancing Ledger: advantages; Recording process;
ledger preparation of Adjustment accounts.

Relevant Accounting Standards issued by the Institute of Chartered Accountants of India are to be
followed.

Suggested Reading:

• Basic Accounting, Rajni Sofat & Preeti Hiro, PHI

 Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand

• Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House Pvt. Ltd.
• Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication
• Hanif & Mukherjee, Financial Accounting, TMH
• Frank Wood, Business Accounting Vol 1, Pearson
• Tulsian, Financial Accounting, Pearson
• Mukherjee and Mukherjee, Financial Accounting I, Oxford
• Accounting Standards issued by ICAI
• Amitava Basu & Sibasish Datta, Financial Accounting I, Tee Dee Pub. Ltd.
• Debarshi Bhattacharya (Ratul), Financial Accounting I, Law Point

Semester 1 Minor Paper 1

Principles and Practice of Management
Credit of the Paper 4
Semester-end Examinations: 75 marks
Tutorial Examinations: 25 marks
Total 100 marks

Unit-1: Introduction:

Management-definition, importance, functions, levels of management, managerial tasks and skills, Management
theories - Classical (Taylor & Fayol), Neo-classical (Elton mayo & Mary Parker Follet) and Modern School of
management (Peter Drucker & Michael Porter) Managerial roles (Mintzberg), Social Responsibility of
Management and its significance

Unit-2: Planning:
Meaning, nature, purpose, types, premises, elements of planning and limitations of planning; Strategic planning-
concept, process and importance, Decision Making - concept, importance; Environment analysis and SWOT
analysis [concept and elements]

Unit-3: Organizing:
Concept, need, principles, steps in organising, different organization structure [line, staff, functional, project and
new organisational structure – basic concepts] Departmentation-need, basis, Delegation of Authority-elements,
principles; Centralization and Decentralization of Authority; Span of Management; concept and factors
determining span of management

Unit-4: Directing and Leadership:

Directing: concepts, elements and importance; Leadership: Concept, importance, types, Major theories of
Leadership (Likert’s system four theory, Blake and Mouton’s Managerial Grid theory, Fred Fiedler’s situational
leadership, Tannenbaum & Schmidt’s Behavioural Model, Trait theory of leadership)

Unit- 5: Motivation, Co-ordination and Control:

Motivation: Concept, steps, importance, Motivation theories: Maslow’s Need-Hierarchy theory, Herzberg’s Two-
factor theory and McGregor’s theory of X and Y;.
Coordination: concepts, importance, principles; Control: concepts, importance and Managerial tools of control.

Suggested Readings
• Kaul, V.K.,Business Management, Vikash
• Koontz &Weirich, Essentials of Management, TMH
• Principles of Management, Meenakshi Gupta, PHI
• Stoner & Freeman, Management , PHI
• Drucker, P.F., Managing Challanges for the 21st Century, Butterworth, Oxford
• Mitra, J.K., Principles of Management, Oxford
• Debnath S.K, & Dutta S.P., Principles and Practice of Management, Tee Dee Pub. (P) Ltd.
• Kaul Vijay Kumar, Business Management, Vikas Publishing House
 Semester 1 Inter-Disciplinary / Multi-Disciplinary

(IDC / MDC) Paper 1

Microeconomics
Credit of the Paper 3
Semester-end Examinations: 50 marks
Tutorial Examinations: 25 marks
Total 75 marks

Unit-I Introduction -Definition of Microeconomics, Macroeconomics--positive and normative economics--Basic

concepts--scarcity and choice--Production Possibility Curve--Central Problem of the Economy--concept of slope

Unit-II: Theory of Demand and Supply

(A) Demand and Supply--Concepts of Demand-derived demand--Demand function--Determinants of demand --

Law of Demand & its expectations--Movement along the Demand curve and shift of the Demand curve--
Concepts of Supply and Supply function--Law of Supply --Movement along the supply curve and shift of the
supply curve--Market equilibrium and Determination of price--Effect of change in the Demand and Supply on
Equilibrium price

(B) Elasticity of Demand and Supply-- Price elasticity of demand --Determinants and Measurement of price
elasticity--Relationship between slope and price elasticity of demand--Income elasticity of demand--Cross price
Elasticity of Demand --Elasticity of Supply

Unit III: Theory of Consumer Behaviour--Concept of Utility and Marginal utility--The Law of Diminishing
marginal Utility--Cardinal Utility theory-Concept and significance of Consumer Surplus--Consumer’s Equilibrium
in case of single and two commodities--Concept of Ordinal utility theory--Indifference curve and its properties--
Marginal Rate of Substitution--Budget Line and Budget equation--Consumer’s Equilibrium

Unit IV: Theory of Production and Cost- Concept of Production Function--Fixed and Variable inputs--Short run
and Long run--Relation among Total, Average and Marginal Product--Law of Variable Proportion--Return to
Scale--Isoquants, Isocosts and Producer’s equilibrium (Graphical Explanation)--Concepts of Economic Cost and
Opportunity Cost--Short Run and Long run Cost Functions--Relation among Average Cost, Average Variable
Cost and Marginal Cost--Long run Average Cost Curve from Short Run Average Cost curves

Unit V :Revenue and Market-- Definition and different forms of Market--Revenue under Different Market
Structure--Relation among Total Revenue, Average revenue and Marginal Revenue--Perfect Competition and
Monopoly--Features, Equilibrium of the firm ( Short Run and Long Run)--Short run supply curve of a firm under
perfect competition--Price discrimination under monopoly--concepts and conditions

Suggested readings

• Microeconomics, Mukherjee sampat, Mukherjee Mallinath & Ghosh Amitava, PHI

 Pindyck R and Rubinfeld D.L, Micro Economics, Pearson
• Gould & Ferguson, Micro Economic Theory
• Mankiw.N.G., Principles of Microeconomics, Cengage
•Dasgupta P and Khan P, Microeconomics and Statistics, Elegant Publication
•Bhattacharyya S, Microeconomics and Indian Economics, Oxford University Press
• Majumdar D and Banerjee A, Microeconomics and Statistics, ABS Publishing House
• Dwivedi, D.N., Managerial Economics, Vikash Publications
• Sarkhel J, Salim S and Dutta S, Microeconomics and Statistics, Book Syndicate
 De Bipul, Microeconomics, Tee Dee Publications (P) Ltd. (Bengali & English Version)
 Jana Dipparna, Microeconomics 1, Law Point

Semester 1 SKILL ENHANCEMENT COURSE (SEC) Paper 1

Entrepreneurship Development
Credit of the Paper 4
Semester-end Examinations: 75 marks
Tutorial Examinations: 25 marks
Total 100 marks

Unit-1:

Entrepreneur: meaning, features, functions and different types (Innovative, imitating, fabian, drone, social,
intrapreneur, technopreneur, ecopreneur) ;Entrepreneurship Meaning, elements, determinants and importance;
need for creativity and innovation in Entrepreneurship; Role of family business in India; The contemporary role
models in Indian business [includingWomen Entrepreneur]: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution.

Unit-2:

Public and private system of stimulation, support and sustainability of entrepreneurship, requirement, availability
and access to finance, marketing assistance, technology, and industrial accommodation, Role of
industries/entrepreneur’s associations and self-help groups, The concept, role and functions of business
incubators, angel investors, venture capital and private equity fund.

Unit-3:

Sources of business ideas [concept and features] and tests of feasibility [concept and objective], innovation life
cycle, creative process, Significance of writing the business plan/project proposal; Concept, importance and
contents of business plan/project proposal; Designing business processes, location, layout, operation, planning &
control; preparation of feasibilitystudy report and project report [Unit to be studied along-with Case Studies as far
as practicable]

Unit-4:

Mobilizing Resources for entrepreneurship, Need for finance in entrepreneurship; Micro, Small and Medium
Enterprises: meaning, advantages and disadvantages; Startup: mobilizing resources for start-up:
Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal customers,
basic startup problems, methods to solve startup problems.

Suggested Readings:
 Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
 Sharma, S., Entrepreneurship Development, PHI
  Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
 Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,
Himalaya Publishing House.
 Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
 Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
 Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
 Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED.
 SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
 K Ramachandran, Entrepreneurship Development, McGraw-Hill Education
 SIDBI Reports on Small Scale Industries Sector.
 Mukherjee & Roy, Entrepreneurship Development, Oxford
 Chandra B & Biswas B, Entrepreneurship Development, Tee Dee Pub (P) Ltd (Bengali & English
Version)

Syllabi for AEC and VAC will be provided by the respective UGBOS

Semester 2
Major Paper 2
Cost Accounting I
Credit of the Paper 4
Semester-end Examinations: 75 marks
Tutorial Examinations: 25 marks
Total 100 marks

Unit Topic Content

 Definition of Costing, Objectives of Cost Accounting; Installing a
Cost Accounting System, Essentials of a good Cost Accounting
System.
 Cost concepts, terms and classification of costs: Cost, Cost
1. Introduction object, Cost units and Cost Centres, Types of costs, classification
of costs- Direct-Indirect, Elementwise, Functionwise,
Behaviourwise, Sunk Cost, opportunity Cost, Incremental and
Differential cost. Costing Methods and
Techniques (introduction only).
 Purchase of materials: Organisation, purchase procedure,
documentation, determination of material purchase costs.
 Storage of materials: Need for storage, location and types,
functions of a storekeeper, requisition, receipt, issue and transfer
of materials, storage record, accounting for materials cost.
Material Costs  Materials control: Organisation; Tools: Just-in-Time Purchase;
2
various stock levels, Economic Ordering Quantity and ABC
Analysis; Periodic Inventory, Perpetual Inventory, Physical
verification; Discrepancies in stock and their treatment.
 Methods of Pricing Material Issues: FIFO, LIFO, and Weighted
Average.
 Treatment of Normal and Abnormal Loss of Materials
  Introduction, Recordinglabour cost: Attendance and payroll
procedures (Time-keeping, Time-Booking, Payroll procedure,
Payment of wages-Piece rate, differential piece rate, time rate);
Idle time (causes and treatment in Cost Accounting),
Overtime (its effect and treatment in Cost Accounting), Labour
Employee Cost turnover (Causes, impact and methods of calculating labour
3 and Incentive turnover).
Systems  Main Principles for sound system of wage incentive schemes,
labour utilisation; System of Wage Payment and
Incentives(Halsey, Halsey-weir, Rowan and Efficiency based );
Group Bonus scheme (simple)
 System of Incentive Schemes for Indirect Workers; Component of
wages cost for costing purpose.
Overhead
 Introduction: Definition, Classification of Overhead- Functional
and Behavioural.
Accounting for  Manufacturing Overheads: Allocation and apportionment of
4 Overhead Overhead; Absorption of Overhead: Blanket and Departmental
rate; various methods of absorption and their applications; Under
absorption/over absorption of overheads and their treatment.
 Administration and Selling & Distribution Overheads and their
charging.
 Preparation of Cost Sheet, Single product and Multi-product,
5 Cost Statement
estimation and price quotation

Suggested Readings
• Horngren, Foster, Datar, et al., Cost Accounting,- A Managerial Emphasis, Pearson
• B.Banerjee, Cost Accounting: Theory and Practice, PHI
• Drury, Colin., Management and Cost Accounting, Cengage
• Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
• M.Y.Khan & P.K.Jain, Management Accounting, TMH
• Atkinson, Management Accounting, Pearson
• Bhattacharyya, Ashish K., Cost Accounting for Business Manageres, Elsevier
• Ravi M Kishore, Cost and management Accounting, Taxmann
 Mitra, J.K., Cost & Management Accounting, Oxford
 Hanif, M., Cost & Management Accounting, McGraw Hill
 Bhattacharya Debarshi, Cost & Management Accounting I, Law Point
 Semester 2Minor Paper 2
Marketing Management and Human Resource Management
Credit of the Paper 4
Semester-end Examinations: 75 marks
Tutorial Examinations: 25 marks
Total 100 marks

Module 1: Marketing Management

Semester-end Examinations – 40 marks

Unit 1: Introduction

Meaning of market, Objectives and Importance of Marketing; Societal Marketing concept

Selling vs. Marketing; Marketing mix [concepts, components]

Marketing environment: concept, importance, and components.

Unit 2: Market Segmentation

Market segmentation: concept, importance and bases; Product differentiation vs. market segmentation.

Unit 3: Product

Concept and importance, Product classifications; Concept of product mix;

Branding-Concept, packaging and labeling;

Product life-cycle [concept], New Product Development Process.

Unit 4: Pricing and Distribution

Pricing [Meaning, objectives, Significance and methods] Factors affecting price of a product. Pricing
policies and strategies
Distribution Channels - meaning and importance; Types of distribution channels

Unit 5: Promotion and Recent developments in marketing

Promotion: Nature and importance of promotion;

Types of promotion: advertising, personal selling, publicity & sales promotion,

Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing, Rural marketing; Consumerism.
Module 2: Human Resource Management
Semester-end Examinations – 35 marks

Unit 1: Nature and Scope

Concept and meaning of HR, Understanding the Nature and Scope of HRM,

Functions and importance of HRM

Unit 2: Human Resource Planning

Definition, Need of Human Resource Planning,

Factors affecting Human Resource Planning.

Unit 3: Recruitment and Selection

Definition of Recruitment, Source, need and importance of Recruitment,
Recruitment Policy–process–sources of Recruitment Definition of Selection, Steps in selection.

Unit 4: Training and Development

Training and Development Meaning and purpose of training,

Benefits of training to organization and employees –Training methods.

Unit 5: Job Evaluation and Performance Appraisal

Job evaluation- objectives, scope,

Job analysis, Job description, Job Specification-basic concept and significance,
Performance Appraisal-Concept

Suggested Readings:
 Kotler, P., Marketing Management, Pearson
 Ramaswamy and Namakumari, Marketing Management, McMillan
 Marketing Management, Govindarajan, M., PHI
 Principles of Marketing, Kapoor, N., PHI
 Bhagwati, Pillai, Marketing Management, S.Chand
 Verma, Duggal, Haldar & Sarkar, Principles of Marketing, Oxford
 Samanta, S R, Human Resource Management, PHI
 Mahajan, Reeta, Human Resource Management, Vikash
 Haldar & Sarkar, Human Resource Management, Oxford
 Sinha, Sekhar & Bala, Human Resource Management, Cengage
 Jyothi & Venkatesh, Human Resource Management, Oxford
 Praharaj & Praharaj, Principle of Marketing and Human Resource Management, Tee Dee Pub (P) Ltd. (Bengali &
English Version)
 Ghosh Sudipta & Joshi Lalit Kumar, Marketing Management and Human Resource Management, Law Point
 Semester 2Inter-Disciplinary / Multi-Disciplinary COURSE
(IDC / MDC)Paper 2

Macroeconomics
Credit of the Paper 3
Semester-end Examinations: 50 marks
Tutorial Examinations: 25 marks
Total 75 marks

Unit –IBasic Concepts: Macroeconomics, Concepts,Scope, macroeconomic variables, objectives,

Differenceswith microeconomics.

Unit-II :Natonal Income:National income accounting, Concepts and measurement of

GDP,GNP,NNP,NDP,PI,DPI,Circular flow of income (2 sectors & 3 sectors economy),Real and Nominal GDPand
GDP Deflator.

Unit-III: Determination of equilibrium income in Simple Keynesian Model:Theory of Income determination-

Simple Keynesian model; Consumption, Saving, Investment functions; National Income determination;
Investment multiplier, Government expenditure multiplier (Graphical Analysis), Tax multiplier and Balanced
budget multiplier (concepts).

Unit-IV: Money and inflationConcept of demand for money and supply of money, Measures of supply of
money, High powered money, money multiplier, Concept of Inflation, Demand pull and Cost push Inflation.
Inflationary gap. Monetary and fiscal measures to control inflation.

Unit-V: Public Finance: Government budget-meaning and components, Classifications of receipts –revenue
and capital receipts; Classification of expenditure-revenue and capital expenditure. Measures of Government
deficit-Revenue deficit, Fiscal deficit, Primary deficit.

Suggested Readings

• Branson W.H. Macro Economic Theory and Policy,

• Dornbusch, Fischer &Startz, Macroeconomics, TMH
• Samuelson & Nordhaus, Macroeconomics, McGraw Hill
 Ghosh C & Ghosh A., Macroeconomics, PHI
 Parchure, S., Macroeconomics, PHI
• Bhattacharyya S and Das I, Macroeconomics and Advanced Business Mathematics, , Oxford University Press
• Majumdar D and Chatterjee N, Macroeconomics and Advanced Business Mathematics, ABS Publishing House
• Dasgupta P and Chakraborty G, SamashtigotoOrthoneeti o uchhotoroBanijyikGonit, Dey Book Concern
• De Bipul, Macroeconomics, Tee Dee Publications (P) Ltd. (Bengali & English Version)
 Semester 2 SKILL ENHANCEMENT COURSE (SEC) Paper 2

Information Technology and

its Application in Business
Credit of the Paper 4
Semester-end Examinations (Theory): 50 marks
Semester-end Practical Examinations: 50 marks
Total 100 marks

Module I
Theory (50 Marks)
Unit 1: Fundamentals of Computer

Components of a Computer System, Applications of Computers, Advantages and Disadvantages of Computers,

Software and its Types: System Software, Application Software, Operating System, Mobile Operating System,
Free and Open Software.

Unit 2: Internet Services & Security measure:

Key technology concepts, Packet switching, TCP/IP, IP addresses, Types of Internet Services, World Wide Web
(WWW), Uniform Resource Locator (URL), Domain Names, Web Browsers. Internet of Things: Concept, Smart
Device, RFID and it’s use cases, Wireless Sensor Networks and it’s applications, Information Rights, Privacy and
Freedom in an Information Society, Principles of Cyber Security, Computer Malwares, Well-known attacks
(Fishing, Spoofing etc) and it’s prevention measures like CAPTCHA Code, Password etc. Use of Blockchain
technique for security measures.

Unit 3: Current Computing Paradigm

Cloud Computing: Service Oriented approach, Virtualization, Business Model, Use cases, Green computing,
Edge computing,Quantum computing,Challenge of Big Data

Unit 4: Business Data Handling

Transaction processing, Analytical processing-Concepts, Techniques,Difference, Concept of Data Mining

including Text Mining and Web Mining, Evolution of AI, Importance of Artificial Intelligence in Business Data
handling through use cases, Basic Concepts of an Expert system in context of Business Data Management,
Basic concepts of Machine learning including supervised and unsupervised learning, Application of Machine
learning in Banking and Finance, Basic concepts on ERP based Business Software Solutions.Intelligent Agents
(Concepts & Application).

Unit 5: IT Act. 2000and Cyber Crimes

IT Act 2000(as amended thereon)- Definitions of different terms, Digital signature, Electronic Governance,
Attribution, Acknowledgement and Dispatch of Electronic Records, Regulation of Certifying Authorities, Digital
Signatures Certificates, Duties of Subscribers, Penalties and Adjudication, Appellate Tribunal, Offences and
Cyber-crimes.
 Module II
Practical (50 Marks)
Unit Unit Name Topics
No.

Introduction: Creating and saving your document, displaying different views, working
with styles and character formatting, working with paragraph formatting techniques using
indents, tabs, alignment, spacing, bullets and numbering and creating borders; Page
setup and sections: Setting page margins, orientation, headers and footers, end notes
and foot notes, creating section breaks and page borders; Working with tables: Creating
tables, modifying table layout and design, sorting, inserting graphics in a table, table
math, converting text to table and vice versa; Create newspaper columns, indexes and
Word
1 table of contents, Spell check your document using inbuilt and custom dictionaries,
processing
checking grammar and style , using thesaurus and finding and replacing text; Create
bookmarks, captions and cross referencing, adding hyperlinks, adding sources and
compiling and bibliography; Mail merge: Creating and editing your main document and
data source, sorting and filtering merged documents and using merge instructions like
ask, fill-in and if-then-else; Linking and embedding to keep things together. (Creating
Business Documents using the above facilities; Hands-on experience in using
spreadsheet software

Working with cell and cell addresses, entering and editing data, finding and replacing
data, selecting a range, moving, cutting, copying with paste, inserting and deleting cells,
freezing cells, cell formatting options, adding, deleting and copying worksheet with in a
2 Spreadsheet workbook, renaming a worksheet, Cell reference – relative, absolute - Elements of
spreadsheet charts – categories, create a chart, choosing chart type, edit chart axis,
titles, labels, data series and legend, adding a text box, rotate text in a chart. Hands-on
experience in using spreadsheet software .

Introduction, creating presentations – using auto content wizard, using templates, using
blank presentation, formatting background, adding sounds, slide show, slide sorter,
setting animation, slide transaction, setting intervals, saving and printing, presentations,
3 Presentation adding and playing audio clips in presentations, creating hyperlinks in presentations,
converting the presentations into a video clip, Morph Transition. (Creating Business
Presentations using above facilities). Creating professional presentations using
software.

Suggested Readings
 Introduction to Computer Application (As per NEP) by Ashok Arora. [S.Chand and Co. Ltd.]
 Fundamentals of Computers by Reema Thareja; Oxford Publisher
 Computer Fundamentals by Pradeep K Sinha; BPB Publication
 Experiencing MIS by Kroenke and Boyle. [Pearson]
 Essentials of MIS by Laudon & Laudon. [Pearson, 14th Edition]
 New Perspectives Microsoft® Office 365® & Office 2019 Introductory by Patrick Carey, Dan Oja, June
Jamrich Parsons, Katherine T. Pinard, Ann Shaffer, Mark Shellman [Cengage]
 Information Technology and its Application in Business, S Dawn and P Banerjee, Tee Dee Pub. Ltd.
 Introduction to Computer Application, Ashok Arora, Vikas Publishing House,
 Computer Applications -1, Anirban Das & Shantanu Chakraborty, Law Point
 Computer Applications in Business, Deepak Jain, Law Point
Syllabi for AEC and VAC will be provided by the respective UGBOS