Auditing
Auditing
Semester IV
Course Code Course Course Title Theory/ Mark Credits Lectures
Type Practical s /Week
1
BOS Accountancy
Class S. Y. B.Com
Semester IV
Subject Name Accountancy and Financial Management IV- Financial
Accounting
Subject Code PUCCM401
Level of Subject Medium
Objectives:
1. To acquire knowledge about accounting for profit prior to incorporation
2. To introduce acquainted with the concept of redemption of preference shares and
redemption of debentures.
3. To make the students aware about the accounting software.
2
2.4 Accounting treatment
III 3.1 Provisions of Section 71 (1) and (4) of the 13
Redemption of Companies Act, 2013
Debentures 3.2 The Companies (Share Capital and
Debentures) Rules, 2014
3.3 Terms of issue of debentures
3.4 Methods of Redemption of Debentures: Lump
sum and payment in installment
Conversion and Journal entries and ledger
IV Profit prior to 4.1 Principles for ascertainment 15
incorporation
4.2 Preparation of separate combined columnar
profit and loss account including different
basis of allocation of expenses and incomes
V Use of computers 5.1 Concept of computerized Accounting, 05
in Accountancy Application of computers in Accountancy
TOTAL LECTURES 60
Expected outcomes:
1. The students will have proper understanding about various aspects of company accounts.
2. The students will have an understanding of the treatment in redemption of shares and
debentures and computerized accounting.
Reference Books:
1. Advance Accounts by Shukla & Grewal, S. Chand and Company (P) Ltd., New Delhi
2. Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company (P)
Ltd., New Delhi
3. Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing
Co. Ltd., Mumbai.
4. Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi Accounting
Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
3
BOS Accountancy
Class S. Y. B. Com
Semester IV
Subject Name Financial Accounting and Auditing VI - Auditing
Subject Code PUCCM402
Level of Subject Basic
Objectives:
1. To make students aware about the basic concepts related to the field of auditing.
2. To make students aware about various auditing techniques.
4
Access of Other Parties to Audit Working Papers,
Auditors Lien on Working Papers, Auditors Lien
on Client’s Books.
5
Fixtures. Audit of Liabilities - Outstanding
Expenses, Bills Payable Secured loans Unsecured
Loans
TOTAL LECTURES 60
Expected outcomes:
1. Students will be able to understand the concepts related to the field of auditing.
2. It will make students understand various techniques used for auditing of records.
Reference Books:
1. I. M Fundamentals of Auditing, S.K. Basu, 2009
2. Fundamentals of Auditing, Kamal Gupta, Ashok Arora, Tata McGraw Hill Education
Limited
3. Contemporary Auditing: Kamal Gupta, Tata McGraw Hill Education Limited
4. Indian Accounting Standards & GAAPP; Dolphy D’Souza, Snow White Publications
5. Study material executive programme company accounts and auditing practices
6
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name COMMERCE IV- Management: Production and Finance
Subject Code PUCCMC403
Level of Subject Medium
Objectives:
1. To understand the basic concepts in Production and Finance and their relevance in
Business.
2. To inculcate among students an understanding of Production and inventory management
and financial markets system.
7
IV Recent Trends 4.1 Mutual Funds- Meaning, Advantages & 12
In Finance limitations, Types, Factors responsible for growth
of mutual funds –Systematic Investment Plan.
4.2 Commodity Market: Meaning, Categories,
Derivatives Market: Types, Participants, Types of
Derivative Instruments.
4.3 Start-up Ventures –Concept, Sources of Funding.
Micro Finance – Importance, Role of Self Help
Groups.
TOTAL LECTURES 45
Expected outcomes:
1. Students will have a better understanding of Production ,Quality and inventory
management and understand their relevance in perspective to current Business Scenario
in India.
2. Students will gain knowledge about Indian financial system, recent trends in finance and
their importance in Business.
Reference Books:
1. Production and Operations Management –ProfL.C.Jhamb, Event Publishing House.
2. Production Planning & Control- ProfL.C.Jhamb, Event Publishing House
3. Production & Operation Management (Text & Cases)- K. Ashwathappa &G. Sudeshana
1. Reddy, Himalaya Publication.
4. Launching New Ventures: An Entrepreneurial Approach-Kathleen R.Allen, Cengage
2. Learning
5. Essentials of Inventory Management-Max Muller, Amacon Publisher
8
BOS Economics
Class S. Y. B. Com
Semester IV
Subject Name Business Economics IV
Subject Code PUCCM404
Level of Subject Medium
Objectives:
1. To develop an understanding among the students about public finance.
2. To introduce the students to the public sector reforms with a focus on public finance issues.
9
Financial 4.2 Budget- Meaning objectives - Structure of
Administration Union budget - Deficit concepts-Fiscal
Responsibility and Budget Management Act.
4.3 Intergovernmental Fiscal Relations: fiscal
federalism and fiscal decentralization - 14th
Finance Commission Recommendations
TOTAL LECTURES 45
Expected outcomes:
1. The subject would develop an understanding among the students about public finance.
2. It would introduce the students to the public sector reforms with a focus on public finance
issues.
Reference Books:
1. Mithani, D. M. (1998) : Modern Public Finance, Himalaya Publishing House,
Mumbai
2. Jha, R. (1998) : Modern Public Economics, Route Ledge, London
3. Hajela T.N.: Public Finance – Ane Books Pvt.Ltd
10
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name Business Law II
Subject Code PUCCM405
Level of Subject Medium
Objectives:
1. To create awareness among students relating to Company Law, LLP Act and IT Act.
2. To develop in students an understanding and awareness about Consumer laws and IPR.
11
Intellectual Dispute, Complaint, Complainant, Defect,
Property Rights Deficiency, Consumer Dispute, Unfair
Trade Practices, Goods and Services
3.2 Consumer Redressal Agencies – District,
State & National.
3.3 Competition Act 2002 – Concept, Salient
Features, Objectives & Advantages,
Abuse of Dominant Position, Competition
Commission of India, Anti Competition
Agreements.
IV Indian Companies 4.1 Intellectual Property Right (IPR) – 15
Act, 2013 Introduction of IPR, Concept of IPR.
IPR relating to Patents –Concept of
Patents, Inventions which are not
Patentable, Term of Patent. Infringement
of Patent Rights & Remedies.
4.2 IPR relating to Copyrights- Concept of
Copyright (Ss. 14, 16, 54,) Concept of
author and authorised acts, (S.2)
Ownership of Copy right (S.17) Duration
or term of Copy right. (S. 22-27),
Original work and fair use, Rights of
Copyright holder, Infringement of
Copyrights & Remedies. (Ss. 51, 52)
4.3 IPR relating to Trademarks –Concept,
Functions of Trade Mark, types,
Infringement of Trademarks & Remedies.
Geographical Indications – Concept,
Meaning, Application for Registration
TOTAL LECTURES 60
Expected outcomes:
1. Integration of deep knowledge for Company Law, LLP Act and IT Act.
2. Students will become aware of Consumer laws and IPR.
Reference Books:
1. Guide to the Companies Act,2013 by A Ramaiya , Lexis Nexis.
2. Company Law by N.D.Kapoor
3. Law of Limited Liability Partnership by Avatar Singh , Eastern Book Company.
4. Consumer Protection Law and Practice by Dr.V.K.Agarwal, Bharat Law House
5. Bare Act on Information Technology Amendment Act.
12
BOS Business Economics
Class S. Y. B. Com
Semester IV
Subject Name Foundation Course IV
Subject Code PUCCM406
Level of Subject Basic
Objectives:
1. To create an increased awareness of consumerism & citizenship and life skills required to
succeed in all levels of competitiveness.
2. To create awareness about the functioning of the Indian Administration and public offices
of importance for the citizens.
13
Laser Technology- Light Amplification by
Stimulated Emission of Radiation; use of
laser in remote sensing, GIS/GPS mapping,
medical use; ii. Satellite Technology-
various uses in satellite navigation systems,
GPS, and imprecise climate and weather
analyses; iii. Information and
Communication Technology- convergence
of various technologies like satellite,
computer and digital in the information
revolution of today’s society; iv.
Biotechnology and Genetic engineering-
applied biology and uses in medicine,
pharmaceuticals and agriculture; genetically
modified plant, animal and human life; v.
Nanotechnology- definition: the study,
control and application of phenomena and
materials at length scales below 100 nm;
uses in medicine, military intelligence and
consumer products.
3.2 Part B: Issues of Control, Access and
Misuse of Technology.
IV Significant, 4.1 Part A. Basic information on Competitive 12
Contemporary Examinations- the pattern, eligibility criteria
Rights of and local centres: Examinations conducted
Citizens for entry into professional courses -
Graduate Record Examinations (GRE),
Graduate Management Admission Test
GMAT), Common Admission Test (CAT)
and Scholastic Aptitude Test (SAT);
Examinations conducted for entry into jobs
by Union Public Service Commission, Staff
Selection Commission (SSC), State Public
Service Commissions, Banking and
Insurance sectors, and the National and State
Eligibility Tests (NET / SET) for entry into
teaching profession
4.2 Part B. Soft skills required for competitive
examinations-i. Information on areas tested:
Quantitative Ability, Data Interpretation,
Verbal Ability and Logical Reasoning,
Creativity and Lateral Thinking; ii.
Motivation: Concept, Theories and Types of
Motivation; iii. Goal-Setting: Types of
14
Goals, SMART Goals, Stephen Covey’s
concept of human endowment; iv. Time
Management: Effective Strategies for Time
Management; v. Writing Skills: Paragraph
Writing, Report Writing, Filing an
application under the RTI Act, Consumer
Grievance Letter.
TOTAL LECTURES 45
Expected outcomes:
1. The students would have increased knowledge consumerism and latest enhancements in
science and technology.
2. The students will develop sensitivity towards the ecology and environment
3. It would bring increased life skills and competitive skills among the students to compete
in the competent world.
Reference Books:
1. Foundation Course In Contemporary Issues- IV, Michael Vaz, Manan Prakashan
2. Foundation Course in Contemporary Issues- IV, P.G.Shinde, Sheth Publication
3. Foundation Course in Contemporary Issues- IV, S. Subramaniam, Tech Max Publication
4. Handbook on the Right to Information Act, Paperback
5. Right to Information Act 2005–A Practical guide Paperback–2013, CA V. K. Pamecha.
15
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name Advertising II
Subject Code PUCCM407A
Level of Subject Basic
Objectives:
1. To highlight the role of advertising for the success of brands and its importance within the
marketing function of a company.
2. It aims to orient learners towards the practical aspects and techniques of advertising.
16
3.3 Creativity through Endorsements: Endorsers –
Types, Celebrity Endorsements – Advantages
and Limitations, High Involvement and Low
Involvement Products
IV Execution and 4.1 Preparing print ads: Essentials of Copywriting, 12
Evaluation of Copy – Elements, Types, Layout- Principles,
Advertising Illustration - Importance.
4.2 Creating broadcast ads: Execution Styles, Jingles
and Music – Importance, Concept of Storyboard
4.3 Evaluation: Advertising copy, Pre-testing and
Post-testing of Advertisements – Methods and
Objectives
TOTAL LECTURES 45
Expected outcomes:
1. This course will prepare learners to lay down a foundation for advanced post-graduate
courses in advertising.
2. Students can contribute to evaluating the effectiveness of advertising and marketing
communications initiatives in an organisation.
Reference Books:
1. Advertising and Promotion : An Integrated Marketing Communications Perspective
George Belch and Michael Belch, 2015, 10th Edition, McGraw Hill Education
2. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing
3. Brand Positioning – Strategies for Competitive Advantage, Subroto Sengupta, 2005, Tata
McGraw Hill Publication.
4. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta Sharma –
Prentice Hall
5. Advertising Management, 5th Edition, 2002 – Batra, Myers and Aaker – Pearson Education
17
BOS Computer
Class S. Y. B. Com
Semester IV
Subject Name Computer Programming II
Subject Code PUCCM407C
Level of Subject Medium
Objectives:
1. To equip the students with a general understanding of Database concepts.
To equip the students with basic knowledge of data communication.
18
3.3 Using the PIVOT chart View, Saving and
closing tables. adding a Lookup field
3.4 Using Macros – Creating and running macros
in access
IV MS-ACCESS 4.1 What is a Query, Creating a query, working 15
QUERIES with queries, saving and running a query
4.2 creating calculated fields, using aggregate
functions, Understanding query properties,
Joining Tables
4.3 What is a Form, Using the form tool,
Creating a form with form wizard, Working
in design view, Changing the form layout,
Using calculated controls, Working with
records on a Form
4.4 What is a report tool, Printing report, saving
a report, designing a report, changing report
layout, creating mailing labels.
TOTAL LECTURES 60
Expected outcomes:
1. Students will gain practical knowledge.
2. The students will get good insight of the subject.
Reference Books:
1. Introduction to Database Systems by CJ Date
2. “Database Management Systems” by Raghu Ramakrishnan
3. Shelly Cashman Series Microsoft Office 365 & Office 2016: Introductory 1st Edition by
Misty E. Vermaat
4. Computer Basics Absolute Beginner's Guide, Windows 8 Edition, 6e
by Miller.
5. Fundaments of computers by Singh & Singh
19