Courses for Students of Section B

Cost Control and Management Accounting

General English BCOM B Sem 6 (Ms Chris Lenina Peters)

Theory & Practice of GST(P)-III/B(1922)

Theory and Practice of GST(T)-III/B(1922)

Research Methodology and Project Report

RM and PR deals with basic concept of research, research design and flow of research process with special emphasis on understanding levels of measurement scale of variable, framing of hypothesis. This imparts knowledge on understanding data analysis using parametric and non-parametric tests viz., t-test, F-test, chi-square test, one-way ANOVA, two-way ANOVA. This provides comprehensive insight about how a project report is prepared.

Cost Control and Management Accounting

ACCOUNTING STANDARDS-B.COM SEM VI -3B

Accounting Standards :

Course Description:(DSC) 603 (a) : ASTD  is a 5 credit course with 55 sessions. The course gives an overview to familiarize with knowledge and application of  various accounting standards in  India .

The course is designed to impart understanding of accounting principles and standards relating to financial reporting and disclosure viz. Ind AS - 1, 7, 8, 10, 24, 34, 101, 105 and 108, standards providing guidance on financial statement viz., Ind AS - 2, 11, 12, 16, 17, 18, 20, 23 and 28, standards relating to business acquisitions and consolidations viz., Ind AS - 28, 103, 110, 111, 112. This imparts knowledge on trends in Indian financial reporting and as per USA, UK, Canada.

INCOME TAX-BCOM-2B

COURSE OBJECTIVE:-

No government can run a country without revenue. One of the major sources of revenue is taxation. Taxes can be classified as Direct and Indirect Tax. Direct taxes encompass those taxes where impact and incidence falls on the same person. Income Tax Act, 1961 is the prime legislation in the area of direct taxes in India. It is very interesting to know various facets of this Act. The Act makes ample scope for tax planning and tax management by utilizing various provisions which are enshrined therein. A tax payer can reduce her tax liability by taking advantage of various incentives that are provided in the Act. It creates a win-win situation.  After completion of the course, a learner can have following takeaways:
1. An overview of the direct taxation system of India
2. Knowledge of computation of income tax
3. Idea on various avenues for tax planning and tax management
4. Awareness on the compliance of tax laws
5. Enabling to file income tax returns
6. Taking occupation as tax consultants

COURSE DESCRIPTION:-
Income Tax is 5 credit course with 60 sessions for 4th sem. All the provisions under the INCOME TAX in computation of individual tax liability from all 
the heads of income are covered paper is for 100 marks ( 80 marks external, 15 marks internal and 5 marks assignment


COURSE OUTCOMES

CO1.STUDENT SHOULD BE ABLE TO IDENTIFY DIFFERENT TYPE OF TAX STRUCTURE AND NEED FOR IMPOSING TAXES
CO2.HE SHOULD BE ABLE TO INCOME FROM SALARY AS PER THE PROVISIONS OF INCOME TAX ACT 1961
CO3.HE SHOULD BE ABLE TO UNDERSTAND THE RULES RELATING TO METHODOLOGY TO COMPUTE INCOME FROM HOUSEPROPERTY AND DEDUCTIONS AVAILABLE
CO4.HE SHOULD BE ABLE TO COMPUTE INCOME FROM BUSINESS/PROFESSION AND ITS PROCEDURE
CO5.HE SHOULD BE ABLE TO APPLY TO COMPUTE INCOME FROM LONG TERM AND SHORT TERM CAPITAL GAIN
CO6.HE SHOULD LEARN HOW TO CALCULATE INCOME FROM OTHER SOURCES, DIFFERENTIATE BETWEEN CASUAL INCOME AND SPECIFIC INCOMES