DEPARTMENT OF COMMERCE: DIBRUGARH UNIVERSITY

Draft Structure of B.Com (Hons.) Course

Under Choice Based Credit System (CBCS)

Semester Course Course Title Credit Remarks
Code
I Core C 101 Financial Accounting 6 Compulsory
C 102 Business Law 6
Generic G 101 Micro Economics 6 Compulsory
Elective
Ability AE 101 Environmental Studies 2 Compulsory
Enhancement
Total Credit 20 Compulsory
II Core C 203 Corporate Accounting 6 Compulsory
C 204 Corporate Law 6
Generic G202 Macro Economics 6 Compulsory
Elective
Ability AE 202 Business Communication 2 Compulsory
Enhancement
Total Credit 20 Compulsory
III Core C 305 Human Resource Management 6 Compulsory
C 306 Income Tax Law and Practice 6
C 307 Management Principles and 6
Application.
Generic G 303 Business Statistics 6 Compulsory
Elective
Skill SE 302 E-Commerce 4 Compulsory
Enhancement
Total Credit 28 Compulsory
IV Core C 408 Cost Accounting 6 Compulsory
C 409 Business Mathematics 6
C 410 Computer Application in 6
Business
G 404 Indian Economy 6 Compulsory
SE 403 Entrepreneurship 4 Compulsory
Total Credit 28
V Core C 511 Principles of Marketing 6 Compulsory
C 512 Fundamentals of Financial 6
Management
Discipline D 501 Group-A 6 Student shall
Specific a) Management choose any
Elective Accounting two courses
b) Corporate Tax Planning from group-A
D 502 6
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 c) Security Analysis and
Portfolio Management
d) Service Marketing
e) Banking and Insurance
f) Computerised
Accounting System
g) Financial Markets,
Institutions and
Financial Services

Total Credit 24

VI Core C 613 Auditing and Corporate 6 Compulsory

C 614 Governance 6 Compulsory
Indirect Tax Law
Discipline D 603 Group-B Students shall
Specific a) Fundamentals of 6 have to opt
elective Investment for any two
b) Consumer Affairs and courses from
Customer Care Group-B
D 604 c) Business Tax 6
Procedures and
Management
d) International Business
e) Industrial Relations and
Labour Laws
f) Business Research
Methods and Project
Work
Total Credit 24
Grand Total 144

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DEPARTMENT OF COMMERCE: DIBRUGARH UNIVERSITY

CREDIT AND MARK DISTRIBUTION OF B.Com(Hons.)COURSE

COURSE CREDIT MARKS

CORE 14X6=84 14X100=1400
DSE 4X6=24 4X100= 400
GEC 4X6=24 4X100= 400
AEC 2X2= 4 2X 50= 100
SEC 4X2= 8 4X50= 200
Total 144 2500

Note: Course wise break-up of Credit and Marks.

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 B.Com. (Hons.): (CBCS)
Semester - I
C 101 - Financial Accounting (6 Credits)
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)
Lectures: 45, Practical: 26 Hours, Tutorial: 7 Hrs.
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of
the financial accounting and to impart skills for recording various kinds of business transactions.

Contents:

Unit 1: (a) Theoretical Framework 5L+1T

i. Accounting as an information system, the users of financial accounting information and

their needs. Qualitative characteristics of accounting, information. Functions,
advantages and limitations of accounting. Branches of accounting. Bases of
accounting; cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity,
money measurement, going concern, cost, realization, accruals, periodicity,
consistency, prudence (conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting
standards in India. Salient features of First-Time Adoption of Indian Accounting
Standard (Ind-AS) 101. International Financial Reporting Standards (IFRS): - Need
and procedures.

(b) Accounting Process 2 L+ 1 T

From recording of a business transaction to preparation of trial balance including
adjustments .
Marks:10
(c) Computerised Accounting Systems *26 Practical Lab. Hours
Computerised Accounts by using any popular accounting software: Creating a
Company: Configure and Features settings; Creating Accounting Ledgers and
Groups: Creating Stock Items and Groups; Vouchers Entry; Generating Reports-Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Fund
Flow Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company.

Unit II: (a) Business Income 5 L+ 1 T

i. Measurement of business income-Net income: the accounting period, the continuity

doctrine and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line

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 method and diminishing balance method; Disposal of depreciable assets-change of
method.

(b) Final Accounts 6L+1T

Capital and revenue expenditures and receipts: general introduction only. Preparation
of financial statements of non-corporate business entities.
Marks: 25

Unit III: Accounting for Hire Purchase and Installment Systems 9 L+ 1 T

Calculation of interest, partial and full repossession, Hire purchase trading (total cash price
basis), stock and debtors system; Concepts of operating and financial lease (theory only)

Marks: 15

Unit IV: Accounting for Inland Branches 9L+1T

Concept of dependent branches; accounting aspects; debtors system, stock and debtors system,
branch final accounts system and whole sale basis system. Independent branches: concept-
accounting treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.

Marks: 15

Unit V: Accounting For Dissolution of the Partnership Firm 9L+1T

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a

limited company and piecemeal distribution

Marks: 15

Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
3. Examination Scheme for Computerised Accounts – Practical for 15 marks. The practical
examination will be for 1 hour.
4. Theory Exam shall carry 80 marks

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Suggested Readings:

1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
6. Gupta R.L. Radhaswamy. M, Financail Accounting, Sultan Chand and Sons, New Delhi.
7. Jawhar Lal & S. Srivasatav, B.Com-Financail Accounting, Himalaya Publishing House.
8. Tulsian, P.C. Financial Accounting, Pearson Education.
9. S.P. Jain and K.L. Narang, Financial Accounting, Kalyania Publishers.

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 B.Com. (Hons.): (CBCS)
Semester - I
C 102- BUSINESS LAW (6 Credit)
Lectures: 60 Tutorial 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)
Objective: The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.
Contents:
Unit I: The Indian Contract Act, 1872: General Principle of Law of Contract 12 L+ 1 T
a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free
consent, legality of objects.
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.
e) Contingent contracts
f) Quasi - contracts
Marks: 16
Unit II: The Indian Contract Act, 1872: Specific Contract 12 L + 1 T
a) Contract of Indemnity and Guarantee
b) Contract of Bailment
c) Contract of Agency
Unit III: The Sale of Goods Act, 1930 12 L+ 1 T
a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.
Marks: 16
Unit IV: Partnership Laws 12 L + 1 T
A) The Partnership Act, 1932
a. Nature and Characteristics of Partnership

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b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners g. Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008
a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship
Marks: 16

Unit V: The Negotiable Instruments Act 1881 12 L + 1 T

a) Meaning, Characteristics, and Types of Negotiable Instruments : Promissory Note, Bill of
Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque
Marks: 16
Suggested Readings:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.
9. Sarvanavel-A Text Book of Business Law, Himalaya Publishing House.
10. Kapoor N.D., Business Law, sultan Chand & Sons, New Delhi.

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11. Garg and Chawla, Business Law, Kalyani Publishers.
12. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
13. Bulchandani K.R, Business Law, Himalaya Publishing House.

B.Com. (Hons.) (CBCS)

Semester – I
G 101- MICRO ECONOMICS (6 Credit)
Lectures: 60 Tutorial 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)
Objective: The objective of the course is to acquaint the students with the concepts of
microeconomics dealing with consumer behavior. The course also makes the student understand
the supply side of the market through the production and cost behavior of firms.

CONTENTS

Unit I: Demand and Consumer Behaviour 12 L+ 1 T

Concepts of revenue: marginal and Average: Revenue under conditions of Perfect and imperfect
competition Elasticity of demand: price, income and cross.

Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer’s

equilibrium (necessary and sufficient conditions). Price elasticity and price consumption curve,
income consumption curve and Engel curve, price change and income and substitution effects.
Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy). Revealed Preference
Theory.

Marks: 16

Unit II: Production and Cost 12 L+ 1 T

Production isoquants, marginal rate of technical substitution, economic region of production,
optimal combination of resources, the expansion path, isoclines, returns to scale using isoquants.
Cost of Production: Social and private costs of production, long run and short run costs of
production. Economies and diseconomies of scale and the shape to the long run average cost.
Learning curve and economies of scope.

Marks: 16

Unit III: Perfect Competition 12 L+ 1 T

Perfect competition: Assumptions. Equilibrium of the firm and the industry in the short and the
long runs, including industry’s long run supply curve. Measuring producer surplus under perfect
competition. Stability Analysis – Walrasian and Marshallian. Demand - supply analysis
including impact of taxes and subsidy.

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 Marks: 16

Unit IV: Monopoly 10 L+ 1 T

Monopoly: Monopoly short run and long run equilibrium. Shifts is demand curve and the
absence of the supply curve. Measurement of monopoly power and the rule of thumb for
pricing. Horizontal and vertical integration of firms. The social costs of monopoly power
including deadweight loss. Degrees of price discrimination.

Marks: 12

Unit V: Imperfect Competition 14 L + 1 T

Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision-
equilibrium. Monopolistic Competition and economic efficiency Oligopoly and Interdependence
– Cournot’s duopoly model, Stackelberg model, Kinked demand model. Prisoner’s dilemma,
collusive oligopoly – price-leadership model – dominant firm, cartels, sales maximization,
Contestable markets theory. Pricing Public Utilities.

Marks: 20

Suggested Readings:
1. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning.
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill
Education.
4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
5. Case and Fair, Principles of Micro Economics, Pearson Education.
6. Koutsiyannis, Modern Micro Economic Theory.
7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning.
8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers

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 B.Com (Hons.) (CBCS)
Semester - I
Ability Enhancement Compulsory Course
AE 101-Environmental Science (2 Credit)
Lectures: 30
Full Marks: 50 (Internal Assessment 10 + 40 End-Term)

Unit I: Ecosystems 10 Lectures

Ecosystem-Structure and function of ecosystem (Abiotic and biotic factors); Energy flow in an
ecosystem.

Environmental Problems: Global warming and Climate change, ozone layer depletion.
Deforestation, acid rain; impacts of environmental disturbances.

Unit II: Natural Resources and Biodiversity 10 Lectures

Energy resources: Renewable and non-renewable energy sources. Biodiversity patterns and
global biodiversity hot spots, India as a mega-diversity, Conservation of biodiversity: In-situ and
Ex-situ conservation of biodiversity.

Unit III: Environmental Pollution, Impact and Management 10 Lectures

Environmental pollution: Air, water, soil and noise pollution, Nuclear hazards and human health
risks, solid waste management: Control measures of urban and industrial waste.

Environmental Protection Act and International agreements: Montreal and Kyoto protocols and
Convention on Biological Diversity (CBD).

Unit wise distribution of marks shall be same for all the disciplines

Suggested Readings:

1. Carson, r. 2002 Silent Spring. Houghton Mifflin Harcourt.

2. Gadgil, M., & Guha, R. 1993. This Fissured Land: An Ecological History of India.
University of California Press.
3. Gleeson, B. and Low, N. (eds) 1999. Global Ethics and Environment, London,
Routledge.
4. Gleick, P.H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment &
Security. Stckholm Env. Institute, Oxford University Press.
5. Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. Principles of conservation
Biology. Sunderland: Sinauer Associates, 2006.

11
6. Grumbine, R. Edward and Pandit, M.K. 2013. Threats from India’s Himalaya dams.
Science, 339:36-37.
7. McCully, P. 1996. Rivers no more: the environmental effects of dams (pp. 29-64). Zed
Books.
8. McNeill, John R. 2000. Something New Under the Sun: Ann Environmental History of
the Twentieth Century.
9. Odum, e.P., Odum, H.T. & Andrews, j. 1971. Fundamentals of Ecology. Philadelphia:
Saunders.
10. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmmental and Pollution
Science. Academic Press.

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 B.Com (Hons.) (CBCS)
Semester - II
C 203-Corporate Accounting (6 Credit)
Lectures: 60 Tutorial: 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)

Objectives: To help the students to acquire the conceptual knowledge of the corporate
accountingand to learn the techniques of preparing the financial statements.

Unit 1. Accounting for Share Capital & Debentures 14 L+ 1 T

Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue
of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue
and Redemption of Debentures.
Marks: 20
Unit II. Final Accounts 14 L + 1 T
Preparation of profit and loss account and balance sheet of corporate entities, excluding
calculation of managerial remuneration, Disposal of company profits, Accounts of Banking
Companies.
Marks: 20
Unit III. Valuation of Goodwill and Valuation of Shares and Cash flow Statement.
Concepts and calculation: simple problem only, Cash Flow Statement.
12 L+ 1 T
Marks: 14
Unit IV. Amalgamation of Companies 11 L + 1 T
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding
inter-company holdings). Internal reconstruction: concepts and accounting treatment
excluding scheme of reconstruction.
Marks: 14
Unit V. Accounts of Holding Companies/Parent Companies 9L+1T
Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of
Accounting Standard: 21 (ICAI).
Marks: 12
Suggested Readings:
1. J.R. Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House,
New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
5. V.K. Goyal and Ruchi Goyal,. Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
7. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
8. Vasudeva Sakshi, Corporate Accounting, Himalaya.

13
9. Hanif & Mukherjee, Modern Accountancy, Tata Mc.Graw Hill.
10. Gupta R.L. Radhaswamy, Advanced Account, Sultan Chand and Sons.

B.Com (Hons): (CBCS)

Semester-II
Core Course
C 204-Corporate Law (6 Credit)
Lecture: 60 Tutorial: 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)

Objective: the objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the depositories Act, 1996. Case studies involving issues in corporate
laws are required to be discussed.

Unit I: Introduction

Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), special Courts]; Characteristics of a company;
lifting of corporate veil; type of companies including one person company, small company and
dormant company; association not for profit; illegal association; formation of company, on-line
filing of documents, promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

14 L + 1 T

Marks: 18

Unit-II: Documents

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor

management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and forefeiture of share, transmission off shares, buyback and
provisions regarding buyback; issue of bonus shares.

14 L + 1 T

Marks: 18

Unit-III: Management

Classification of directors, women directors, independent director, small shareholder’s director;

disqualifications, director identity number (DIN); appointment; Legal positions, powers and
duties; removal of directors; Key managerial personnel, managing director, manager; Meeting:
Meetings of shareholders and board of directors; types of meetings, convening and conduct of
meetings, requisites of a valid meeting, postal ballot, meting through video conferencing, e-
voting.
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Committees of Board of Directors-Audit Committee, Nomination and Remuneration Committee,
Stakeholders relationship committee, corporate social responsibility committee.

14 L + 1 T

Marks: 18

Unit-IV: Accounts and Audit 14 L+ 1 T

Dividends, Accounts, Audit: Provisions relating to payment of dividend, provisions relating to

book of account, provisions relating to audit, auditors’ appointment, rotation of auditors ,
auditors’ report, secretarial audit.

Winding up: concept and modes of winding up.

Insider trading, whistle blowing: Insider trading; meaning & legal provisions; whistle- blowing:
concept and mechanism.

Marks: 18

Unit V: Depositories Law 4L

The Depositories Act 1996-definitions; rights and obligations of depositories, participants

issuers and beneficial owners; enquiry and inspections, penalty.

Marks: 08

Suggested Readings:
1. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers),
Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
4. Avtar Singh, Introduction to Company Law, Eastern Book Company
5. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
6. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New
Delhi,.
7. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
8. Garg K.C., Corporate Law (Odisha), Kalyani Publishers.
9. Maheswari, Maheswar-Elements ofCorporate Laws-Himalaya Publishing House.
10. Kapoor G.K. and Suri A.P., Corporate Laws, Taxmann Publications.

15
 B.Com. (Hons.): (CBCS)
Semester - II
Paper – G 202: MACRO ECONOMICS
Lectures: 60 Tutorial: 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)

Objectives: The course aims at providing the student with knowledge of basic concepts of the
macro economics. The modern tools of macro-economic analysis are discussed and the policy
framework is elaborated, including the open economy.

Contents:
Unit 1: Introduction 4L+1T
Concepts and variables of macroeconomics, income, expenditure and the circular flow,components
of expenditure. Static macroeconomic analysis short and the long run –determination of supply,
determination of demand, and conditions of equilibrium.
Marks: 08
Unit II: Economy in the short run 19 L+ 1 T
IS–LM framework, fiscal and monetary policy, determination of aggregate demand, shifts in
aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate
supply analysis.
Marks: 20
Unit III: Inflation, Unemployment and Labour market 19L+1T
Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment.
Labour market and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational.
Marks: 20
Unit IV: Open economy 12 L+ 1 T
Open economy – flows of goods and capital, saving and investment in a small and a large open
economy, exchange rates, Mundell – Fleming model with fixed and flexible prices in a small
open economy with fixed and with flexible exchange rates, interest-rate differentials case of a
large economy.
Marks: 18
Unit V: 6L+1T
Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment. Demand for Money –
Portfolio and transactions theories of demand for real balances, interest and income elasticities
of demand for real balances. Supply of money.
Marks: 14
Suggested Readings:
1. Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning.
2. Robert J Gordon, Macroeconomics, Pearson Education.
3. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.
4. Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education.

16
5. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill
Education
6. Oliver J. Blanchard, Macroeconomics, Pearson Education
7. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
8. Shapiro, Macroeconomic Analysis,
9. Paul A Samuelson, William D Nordhaus, and Sudip Chaudhuri, Macroeconomic,
McGraw-Hill Education
10. S N Singh, Samasthi Arthasastra, Pearson Education.
(Note: Latest edition of text books may be used.)

17
 B.Com. (Hons.) (CBCS)
Semester - II
AE 202: BUSINESS COMMUNICATION (2 Credit)
(In English)
Full Marks: 50 (Internal Assessment 10 + 40 End-Term)

Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading,
writing, comprehension and communication, as also to use electronic media for business
communication.

Contents:
Unit 1: Introduction: 6L
Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication
Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal
Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers.
Marks: 08
Unit II: Business Correspondence 6L
Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter -
office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.
Marks: 08
Unit III: Report Writing 6L
Business reports, Types, Characteristics, Importance, Elements of structure, Process of writing,
Order of writing, the final draft, check lists for reports.
Marks: 08
Unit IV: Vocabulary 6L
Words often confused, Words often misspelt, Common errors in English.
Marks: 08
Unit V: Oral Presentation 6L
Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.
Marks: 08
Suggested Readings:
1. Bovee, and Thill, Business Communication Essentials, Pearson Education.
2. Shirley Taylor, Communication for Business, Pearson Education.
3. Locker and Kaczmarek, Business Communication: Building Critical Skills, McGraw Hill
Education.
4. Herta A Murphy, Herbert W Hildebrandt, Jane P. Thomas, Effective Business
Communication (SIE), McGraw Hill Education.
5. Dona Young, Foundations of Business Communication: An Integrative Approach,
McGraw Hill Education.
6. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz, Paula Lentz, and Neerja Pande,
Business Communication: Connecting in a Digital World (SIE), McGraw Hill Education.

18
(Note: Latest edition of text books may be used.)

19