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Semester 2 CCF BCom Syllabus for Calcutta University

25 Mar 2025

Semester 2 CCF BCom Syllabus for Calcutta University

Table of Contents Download Syllabus By NEX Edu Download Syllabus By Calcutta University Semester 2 CCF BCom Syllabus for Calcutta University (Under NEP) – Complete Breakdown Are you a Calcutta University BCom student looking

Table of Contents

Download Syllabus By NEX Edu Download Syllabus By Calcutta University

Semester 2 CCF BCom Syllabus for Calcutta University (Under NEP) – Complete Breakdown

Are you a Calcutta University BCom student looking for a detailed breakdown of the Semester 2 CCF syllabus under the National Education Policy (NEP)? This guide covers all major, minor, interdisciplinary, and skill enhancement courses, along with marks distribution, key topics, and recommended books.

???? Overview of Semester 2 CCF BCom Syllabus

The Semester 2 CCF (Choice-Based Credit System) syllabus for BCom (Hons./General) at Calcutta University is structured into:

  • ???? Major Paper (Core Subject) – Cost Accounting I
  • ???? Minor Paper (Elective Subject) – Marketing & HR Management
  • ???? Inter-Disciplinary Course (IDC) – Macroeconomics
  • ???? Skill Enhancement Course (SEC) – IT & Business Applications

???? Detailed Syllabus & Marks Distribution

1 Major Paper 2: Cost Accounting I (4 Credits)

Semester-End Exam 75 Tutorial Exam 25 Total 100

Unit-wise Syllabus

  • Introduction to Cost Accounting – Definition, objectives, cost concepts (Direct/Indirect, Fixed/Variable, Sunk Cost, Opportunity Cost).
  • Material Costs – Purchase & storage procedures, EOQ, ABC Analysis, FIFO/LIFO pricing.
  • Labour Cost & Incentives – Payroll procedures, overtime, Halsey & Rowan wage systems.
  • Overhead Accounting – Allocation, absorption, under/over absorption treatment.
  • Cost Sheet Preparation – Single & multi-product cost statements.
Recommended Books:
  • Horngren, Foster, Datar – Cost Accounting
  • Jawahar Lal – Cost Accounting
  • Colin Drury – Management & Cost Accounting

2 Minor Paper 2: Marketing & HR Management (4 Credits)

Semester-End Exam (Marketing) 40 Semester-End Exam (HRM) 35 Tutorial Exam 25 Total 100

???? Marketing Management (40 Marks)

  • Introduction – Marketing vs. Selling, 4Ps, Marketing Environment.
  • Market Segmentation – Bases, importance, product differentiation.
  • Product Strategy – Branding, packaging, product lifecycle.
  • Pricing & Distribution – Pricing methods, distribution channels.
  • Promotion & Trends – Advertising, digital marketing, rural marketing.

???? HR Management (35 Marks)

  • HRM Basics – Functions, importance.
  • HR Planning – Need, factors affecting HRP.
  • Recruitment & Selection – Process, sources.
  • Training & Development – Methods, benefits.
  • Job Evaluation & Appraisal – Job analysis, performance appraisal.
Recommended Books:
  • Kotler – Marketing Management
  • Samanta – HRM
  • Haldar & Sarkar – HRM

3 Inter-Disciplinary Course (IDC): Macroeconomics (3 Credits)

Semester-End Exam 50 Tutorial Exam 25 Total 75

Unit-wise Syllabus

  • Macro Basics – GDP, GNP, inflation, fiscal policy.
  • National Income Accounting – Circular flow of income.
  • Keynesian Model – Consumption, investment, multiplier effect.
  • Money & Inflation – Demand-pull vs. cost-push inflation.
  • Public Finance – Budget components, fiscal deficit.
Recommended Books:
  • Samuelson – Macroeconomics
  • Dornbusch & Fischer – Macroeconomics

4 Skill Enhancement Course (SEC): IT & Business Applications (4 Credits)

Theory Exam 50 Practical Exam 50 Total 100

Theory Topics (50 Marks)

  • Computer Fundamentals – OS, software types.
  • Internet & Cyber Security – TCP/IP, phishing prevention.
  • Cloud & AI in Business – Big Data, ERP, machine learning.
  • IT Act 2000 – Digital signatures, cyber crimes.

Practical Topics (50 Marks)

  • MS Word – Mail merge, document formatting.
  • Excel – Cell referencing, charts, formulas.
  • PowerPoint – Animations, transitions, hyperlinks.
Recommended Books:
  • Arora – Computer Applications
  • Laudon – Essentials of MIS

???? Key Takeaways for Students

  • Cost Accounting is scoring if you focus on cost sheets & overhead treatment.
  • Marketing & HRM require case-study-based learning.
  • Macroeconomics involves graphical analysis (Keynesian model).
  • IT Practicals are hands-on—practice Word, Excel, PPT.

???? Final Tips for Exam Preparation

  • Join NEX Edu Classes for conceptual clarity.
  • Practice previous years' questions (PYQs) for trends.
  • For IT, focus on practical applications (Excel formulas, PPT tricks).
  • Revise key definitions (e.g., EOQ, 4Ps, GDP).

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