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Semester 4 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 4 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 4 CCF BCom Syllabus

The Semester 4 CCF (Choice-Based Credit System) syllabus for BCom (Hons./General) at Calcutta University is structured into:

• ???? Major Paper – Financial Accounting II
• ???? Minor Paper – Direct Tax-II and e-filing of Tax Return
• ???? Inter-Disciplinary Course (IDC) – E-Commerce & Business Communications
• ???? Skill Enhancement Course (SEC) – Information Technology and its Application in Business

???? Detailed Syllabus & Marks Distribution

1 Major Paper: Financial Accounting II (4 Credits)

Semester-End Exam 75 Tutorial Exam 25 Total 100

Unit-wise Syllabus

• Consignment: Recording in books of consignor, valuation of unsold stock.
• Branch Accounting: Synthetic and analytical methods, preparation of branch accounts.
• Hire Purchase and Instalment Payment System: Recording transactions, allocation of interest.
• Departmental Accounts: Apportionment of common costs, preparation of departmental trading and P/L accounts.
• Insurance Claims: Computation of claims, loss of stock and profit.
• Partnership Accounts: Retirement, admission, and dissolution of partners.

Recommended Books:

• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I & II, S Chand
• R.L.Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing House Pvt. Ltd.

2 Minor Paper: Direct Tax-II and e-filing of Tax Return (4 Credits)

Semester-End Exam 75 Practical Exam 25 Total 100

???? Direct Tax-II (75 Marks)

• Income of other persons included in assessee's total income.
• Deductions from Gross Total Income and Rebate.
• Computation of total income and tax payable.
• Tax management: Filing of returns, assessment, advance tax.

???? e-filing of Tax Return (25 Marks)

• Preparation and submission of Income Tax Returns (ITR-1).
• View Form 26AS, Annual Information Statement (AIS).
• Use of e-tax calculator, e-payment of tax.

Recommended Books:

• Singhnia V.K., and Singhania M, Students' Guide to Income Tax, Taxmann
• Ahuja and Gupta, Systematic Approach to Taxation, Commercial Law Publishers (India)

3 Inter-Disciplinary Course (IDC): E-Commerce & Business Communications (4 Credits)

Semester-End Exam 75 Tutorial Exam 25 Total 100

???? E-Commerce (35 Marks)

• Introduction to E-Commerce: Meaning, scope, major players.
• E-commerce Business Models: B2C, B2B, B2G, C2C, C2B.
• E-Payment Systems: Methods, digital signatures, payment gateways.
• New Trends in E-Commerce: Social Commerce, Digital Marketing.

???? Business Communications (40 Marks)

• Introduction to Communication: Definition, scope, importance.
• Types of Communication: Formal, Informal, Grapevine, Corporate.
• Tools of Communication: Email, Video Conferencing, WhatsApp.
• Drafting: Notices, Circulars, Minutes, CV writing, Business letters.

Recommended Books:

• P.T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
• Laudon, E-Commerce, Pearson Education India

4 Skill Enhancement Course (SEC): Information Technology and its Application in Business (4 Credits)

Theory Exam 50 Practical Exam 50 Total 100

Theory Topics (50 Marks)

• Computer Fundamentals: Components, applications, software types.
• Internet & Cyber Security: TCP/IP, phishing prevention, blockchain.
• 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, Introduction to Computer Applications
• Laudon, Essentials of MIS

???? Key Takeaways for Students

• Financial Accounting is scoring if you focus on cost sheets & overhead treatment.
• Direct Tax requires understanding of tax laws and practical application.
• E-Commerce involves understanding of business models and digital marketing.
• 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).

???? Useful Links

• Calcutta University Official Website
• NEP 2020 Guidelines

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