CBCS Syllabus for T.Y. B.Com.

Semester VI
(2022 Pattern)

Name of the Programme : B.Com.

Programme Code : UC
Class : T.Y. B.Com
Semester : VI
Course Code : UCBRF361
Course Title : Business Regulatory Framework II
No. of Credits : 3 Credits (Theory)
No. of Teaching Hours : 48
Course Objectives:

1. To develop general awareness of Business Law among the students.

2. To understand the various statutes containing regulatory mechanism of business and its relevant
provisions including different types of e-contracts.
3. To have an understanding about the landmark cases/decisions having impact on business laws.
4. To create awareness among the students about laws affecting trade and commerce.
5. To develop awareness about new amendments and applicable provisions of the mercantile laws.
6. To acquaint the students on relevant developments in business laws to keep them updated.
7. To enhance capacity of learners to seek the career opportunity in corporate sector and as a
business person.
Course Outcomes:

By the end of the course, students will be able to:

CO1. Impart the knowledge of basic terminologies of mercantile laws.
CO2. Know about different types negotiable instruments applicable to business and business
activities.
CO3. Aware about the new amendments related to the acts applicable under mercantile laws.
CO4. Instils the knowledge about the different types of acts under the mercantile laws.
CO5. Impart the knowledge of importance various laws under the e-contracts
CO6. Know about the e-platforms of available under various mercantile laws.
CO7. Acquaint with the use and importance with the new trends and provisions applicable for
IPR under the mercantile laws.
Topics and Learning Points

UNIT 1: Negotiable Instruments Act, 1881 14 Lectures

1.1. Concept of Negotiable Instruments: Characteristics, Meaning Important relevant
definitions under the Act
1.2. Definitions, Essentials of promissory note, bill of exchange, cheque and other types of
negotiable instruments. Distinction between these instruments. Crossing of cheques – It’s
meaning and types.
1.3. Holder and holder in due course, Privileges of holder in due course.
• Negotiation, endorsement, kinds of endorsement.
• Liabilities of parties to negotiable instruments.
• Dishonour of N. I., kinds, law relating to notice of dishonour
UNIT 2: E-Contracts (E-Transactions/E-Commerce.) 06 Lectures

2.1. Significance of E-Transactions /E-Commerce, Nature, Formation, Legality. Recognition.

(Chapter 4.Sec.11-13 of I T Act, 2000 relating to attribution, acknowledgement, dispatch of

E-Records)

2.2. Digital Signatures –Meaning & functions, Digital Signature, certificates [Sections 35-39]

2.3. Legal issues involved in E-Contracts and personal data protection (Sec.43 A)

UNIT 3: The Consumer Protection Act 2019 14 Lectures

3.3. The Consumer Protection Act, 2019, Salient features of the C.P. Act, 2019

3.4. Definitions-Consumer, Complainant, Services, Defect & Deficiency, Complainant, unfair

trade practice, restrictive trade practice, unfair contract.

3.5. Consumer Protection Councils.

3.6. Procedure to file complaint & Procedure to deal with complaint in commissions &

Reliefs available to consumer. (Sec.39)

3.7. Consumer Disputes Redressal Commissions. (Composition, Jurisdiction, Powers and

Functions.)

UNIT 4: Intellectual Property Rights 14 Lectures

4.1. Intellectual Property Rights: (IPRs) • Meaning & importance of IPRs, International
efforts in protection of IPR: WIPO (Objectives & activities) & TRIPS Agreement: Objectives

4.2. Definition and conceptual understanding of following IPRs under the relevant Indian
current statutes.

4.3. Patent: Definition & concept, Rights & obligation of Patentee, its term.

4.4. Copyright: Characteristics & subject matter of copyright, Author & his Rights, term.

4.5. Trademark: Characteristics, functions, illustrations, various marks, term, internet domain
name- Rights of trademark holder.

4.6. Design: Importance, characteristics, Rights of design holder.

References:
1. Negotiable Instruments Act :-Khergamwala , Lexis Nexis,(2017)
2. Intellectual Property Law:-Narayan, Eastern Law House, (2020)
3. The Consumer Protection Act 2019 Bare Act With Amendments 2020 Edition,
Government of India,(2020)
4. Law Relating To Electronic Contracts, R. K.Sing, Lexis Nexis (2019)
5. Business regulatory framework, Chaudhari, Bhawari,Zalte,Dagade, Prashant Publication
(2021)
6. Law Relating to Intellectual Property Rights,V.K.Sing, Lexis Nexis,(2017)
7. Introduction To Intellectual Property Rights, H.S. Chawala, Oxford & IBH Publishing
(2020).
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com Subject: Business Regulatory Framework II

Course: Business Regulatory Framework II Course Code: UCBRF361
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation
Programme Outcomes (POs)

Course Outcomes PO 1 PO 2 PO 3 PO 4 PO 5

CO 1 3 2

CO 2 3 2

CO 3 3 2

CO 4

CO 5 2

CO 6 2

CO 7 3

Justification for the Mapping

PO1: Knowledge and Critical Thinking

CO1: Students will demonstrate proficiency in acquainting and transforming mercantile law
provisions and interactions in their day to day life.
CO2: Students will develop a deep understanding of procedure to solve complex practical work.
CO3: Students will master the regular practice by understanding the methods and procedures of
contracts in their organization.
PO2: Communication skills
CO1: Students will apply their knowledge of various provisions and procedures to solve problems
involving the organization.
CO2: Students will use their understanding of drafts to solve complex spatial problems related to laws.
CO3: Students will apply their knowledge of legal aspects and procedures to solve problems involving
the routine matters and issues.
PO3: Independent learning
CO5: Students will apply their legal skills effectively, analyse the concepts and participate in healthy
arguments and portray skill in business legal drafting related to IPR.
PO4: Leadership quality
CO6: Students will demonstrate the ability to understand their clients in their regular practice by
considering legal provisions related to e-contracts. This ability is essential for success in many
different careers.
PO5: Teamwork
CO6: Students will apply knowledge of legal, ethics and ethical standards and an ability to apply these
with a sense of responsibility within the workplace.
 Syllabus (2022 Pattern) (With effect from June 2024)
Academic Year 2024-25
Name of the Programme : B. Com
Class : T. Y. B. Com
Semester : VI
Course Code : UCAA361
Course Title : ADVANCED ACCOUNTING – II
No. of Credits : 03
No. of Lectures : 48
Course Objectives:

1. To understand the preparation of final accounts for co-operative societies and profit
allocation under Maharashtra Co-operative Societies Act.
2. To learn accounting for investments, including classification, acquisition, disposal, and
practical problem-solving.
3. To understand accounting procedures under GST, including payment, credit, and entries
using Tally software.
4. To develop skills in solving numerical problems related to GST calculations and
accounting entries.
5. To learn the concept, importance, and limitations of forensic accounting.
6. To understand accounting practices for Corporate Social Responsibility (CSR) activities.
7. To apply accounting knowledge to real-world scenarios involving co-operative societies,
investments, GST, forensic accounting, and CSR.

Course Outcomes (COs):

By the end of the course, students will be able to:

CO1. Students will explain the process of preparing final accounts for co-operative societies
and understand profit allocation as per the Maharashtra State Co-operative Societies Act.
CO2. Students will demonstrate knowledge of accounting for investments, including
classification, acquisition, disposal, and solving practical problems.
CO3. Students will apply the principles of GST accounting, including making payments,
managing credits, and recording transactions using Tally software.
CO4. Students will solve numerical problems related to GST calculations and prepare accurate
accounting entries.
CO5. Students will describe the concept, importance, and limitations of forensic accounting.
CO6. Students will explain the accounting practices involved in Corporate Social
Responsibility (CSR) activities.
CO7. Students will integrate their knowledge of various accounting practices to address real-
world scenarios related to co-operative societies, investments, GST, forensic accounting,
and CSR.
 Topics and Learning Points
Unit 1: Final Accounts of Co-operative Societies (12)
1.1 Meaning and Introduction,
1.2 Allocation of Profit as per Maharashtra State Co-operative Societies
Act.
1.3 Preparation of Final Accounts of Credit Co-op. Societies
Unit 2: Accounting for Investment (12)
2.1 Introduction, AS-13
2.2 Classification of Investments
2.3 Investment Acquisition
2.4 Disposal of Investment
2.5 Practical Problems on Investment

Unit 3: Accounting for GST (12)

3.1 Accounting Under GST – Meaning and Introduction to GST,
3.2 Payment of GST, Credit of GST
3.3 Accounting Entries using Tally Software.
3.4 Simple numerical on calculation of GST.
Unit 4: Recent Trends in Accounting (12)
4.1 Forensic Accounting-Concept, Meaning & Definition, Need and
Importance, Limitations
4.2 Accounting for Corporate Social Responsibility Activities

 Recommended Books & Journals:

 Advanced Accounts: By M.C. Shukla & S.P. Grewal (S. Chand & Co. Ltd.)
 Advanced Accountancy: By S.P. Jain & K.N. Narang (Kalyani Publishers)
 The Chartered Accountant: Journal of the Institute of Chartered Accountants of India.
 Introduction to GST: Dr. Girish Ahuja & Dr. Ravi Gupta
 www.icai.org
 Assessment Pattern:
Internal Assessment : 40 Marks
(For internal assessment teacher can choose any one or more of
the following methods: Internal Test, Presentation, Field Work,
Assignment, Lab Practical, Assigning Internship to Students etc.)
External Examination : 60 Marks
(For external examination, the Question Paper should consist of:
Theory Questions: up to 30% & Problems: 70%)
Total Marks : 100 Marks
 Tentative Question Paper Pattern for external examination:

Q.1) Practical Problem 1 x 15 = 15 Marks

OR
Practical Problem
Q.2) Practical Problem 1 x 15 = 15 Marks
OR
Practical Problem
Q.3) Practical Problem 1 x 15 = 15 Marks

Q.4) Write Short Note (Any Three) 3 x 5 = 15 Marks

Total 60 Marks

Note: The Question Paper Pattern for external examination can be change as per
requirement.

*****
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com Subject: Advanced Accounting – II

Course: Advanced Accounting – II Course Code: UCAA361

Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong relation

Programme Outcomes (POs)
Course Outcomes PO 1 PO 2 PO 3 PO 4 PO 5
CO 1 3
CO 2 2 2 2 3
CO 3 3
CO 4 3 3 3
CO 5 3 3
CO 6 2 3 2
CO 7 2 2 2

Justification for the Mapping

PO1 (Knowledge and Critical Thinking):
 CO1, CO3, CO4: Involves understanding and applying knowledge, which aligns with
critical thinking.
 CO7: Involves integrating knowledge from various areas, contributing to critical thinking.
PO2 (Communication Skills):
 CO2: Demonstrates the ability to communicate effectively about accounting processes.
 CO6: Requires explaining CSR accounting practices, demonstrating communication skills.
PO3 (Independent Learning):
 CO2, CO5, CO6: Involves self-study and research in accounting topics.
 CO7: Involves applying knowledge independently to real-world scenarios.
PO4 (Leadership Quality):
 CO2: Requires decision-making in accounting tasks.
 CO4, CO6: Involves leading or guiding in accounting tasks and practices.
PO5 (Teamwork):
 CO2, CO4: Collaborative activities in accounting, like solving problems and preparing
entries.
 CO7: Involves working together to integrate different accounting practices into scenarios.

****
 Syllabus (2022 Pattern) (With effect from June 2024)
Academic Year 2024-25

Name of the Programme : B. Com

Class : T. Y. B. Com
Semester : VI
Course Code : UCT361
Course Title : TAXATION
No. of Credits : 03
No. of Lectures : 48

Course Objectives:

1. To understand the history and basic terminologies of the Income Tax Act, 1961, including
definitions of income, gross total income, total income, and assessee.
2. To learn the concept of residential status and its impact on the tax liability of an individual.
3. To identify and explain the types of income exempted from tax under Section 10.
4. To understand the significance and application of the Permanent Account Number (PAN).
5. To compute income under the heads of "Salary" and "House Property," including allowable
deductions and chargeability (theory and problems).
6. To analyse profits and gains from business and professions, including deductions allowed
and disallowed.
7. To calculate total income and tax liability, considering income from other sources and
deductions under Sections 80C to 80U.

Course Outcomes (COs):

By the end of the course, students will be able to:
CO1. Students will explain the history and basic terminologies of the Income Tax Act, 1961,
including income, gross total income, total income, and the concept of an assessee.
CO2. Students will determine the residential status of an individual and assess its impact on tax
liability.
CO3. Students will identify and describe the types of income exempted from tax u/s. 10.
CO4. Students will understand and apply the significance and functions of the Permanent
Account Number (PAN) in tax-related matters.
CO5. Students will compute income under the heads of "Salary" and "House Property,"
including calculating allowable deductions and understanding chargeability.
CO6. Students will analyse profits and gains from business and professions, distinguishing
between deductions that are expressly allowed or disallowed.
CO7. Students will calculate total income and tax liability by incorporating income from various
sources and applying deductions under Sections 80C to 80U.
 Topics and Learning Points

Unit 1: Introduction to Income Tax Act, 1961 (10)

1.1 Brief History of Income Tax in India
1.2 Basic Terminologies – Income, Gross Total Income, Total Income,
Previous Year, Assessment Year, Person, & Assessee
1.3 Residential Status and tax liability of individual
1.4 Income exempted from tax under section 10.
1.5 PAN (Permanent Account Number)
Unit 2: Income under Heads of Salary and HP (14)
2.1 Income from Salary- Meaning of salary, Allowances, Perquisites,
Deductions U/s. 16 (Theory & Problems)
2.2 Income from House Property Basis of Chargeability, Annual Value
of Self occupied and let-out property, Deductions U/s. 24 (Theory &
Problems)
Unit 3: Income under Heads of PGBP (14)
Profits and Gains of Business and Professions - Definitions,
Deductions expressly allowed and disallowed (Theory & Problems)
Unit 4: Income from Other Sources & Computation of Total Income (10)
4.1 Chargeability - deductions - Amounts not deductible.
4.2 Deductions U/s. 80C to 80U,
4.3 Computation of Total Income
4.4 Computation of Tax Liability.

 Recommended Books & Journals:

 Indian Income Tax -: Dr. Vinod Singhania and Dr. Monika Singhania
 Income Tax- -: Dr. Girish Ahuja and Dr. Ravi Gupta
 Income Tax Act -: R. N. Lakhotia
 Indian Income Tax Act -: H. C. Malhotra
 Income Tax -: T. N. Manoharem
 Student Guide to Income Tax -: Dr. Vinod Singhania and Dr. Monika Singhania

 Assessment Pattern:
Internal Assessment 40 Marks
(For internal assessment teacher can choose any one or more of the
following methods: Internal Test, Presentation, Field Work,
Assignment, Lab Practical, Assigning Internship to Students etc.)
External Examination (Theory Paper of 60 Marks) 60 Marks
(For external examination, the Question Paper should consist of
Four to Five questions – Theory up to 20% & Practical 80%)
Total Marks 100 Marks
 Tentative Question Paper Pattern for external exam (Theory Paper of 60 Marks):
Nature of Question Marks
Q.1) Practical Problem on Salary 15
Q.2) Practical Problem on HP 10
Practical Problem on Business
Q.3) OR 15
Practical Problem on Profession
Q.4) Practical Problem on Total Income 10
Q. 5) Write Two Short Notes 10
Total Marks 60
Note: The Question Paper Pattern for external examination can be change as per requirement.

*****
 Mapping of Program Outcomes with Course Outcomes

Class T. Y. B. Com Subject: TAXATION

Course: TAXATION Course Code: UCT361
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong relation
Programme Outcomes (POs)
Course Outcomes PO 1 PO 2 PO 3 PO 4 PO 5
CO 1 3 3 2
CO 2 2 2 2
CO 3 3
CO 4 3 3 3
CO 5 3
CO 6 2 3 2
CO 7 2 2 3

Justification for the Mapping

PO1 (Knowledge and Critical Thinking):
 CO1: Requires understanding and explaining tax concepts and terminologies.
 CO3: Involves identifying and describing income types exempt from tax, demonstrating
critical thinking.
 CO5: Requires computation of income under different heads, which involves critical
analysis and knowledge application.
 CO7: Involves calculating total income and tax liability, requiring critical assessment of
various deductions.
PO2 (Communication Skills):
 CO2: Requires effectively communicating an assessment of residential status and its impact
on tax liability.
 CO4: Involves explaining the significance of PAN in tax-related matters, which requires
communication skills.
 CO6: Requires discussing the analysis of profits and gains, demonstrating communication
skills.
PO3 (Independent Learning):
 CO1: Involves learning and explaining complex tax terms and concepts.
 CO2: Involves independently determining the residential status of an individual and
assessing tax implications.
 CO6: Requires self-directed analysis of deductions in profits and gains, showing
independent learning.
 CO7: Involves independent calculation of total income and tax liability based on various
factors.
PO4 (Leadership Quality):
 CO2: Demonstrates leadership in analyzing and determining complex tax status issues.
 CO4: Shows leadership by understanding and applying the significance of PAN in tax
matters.
 CO6: Demonstrates leadership in analyzing complex deductions in business and
professional gains.
PO5 (Teamwork):
 CO1: Requires collaboration to explain complex tax concepts and terminologies.
 CO4: Involves teamwork in applying knowledge about PAN in group settings.
 CO7: Involves working collaboratively to compute total income and tax liability, applying
diverse knowledge and skills.
*****
 Syllabus (2022 Pattern) (With effect from June 2024)
Academic Year 2024-25

Name of the Programme : B. Com

Class : T. Y. B. Com
Semester : VI
Course Code : UCTSEC8
Course Title : TAXATION (PRACTICAL)
No. of Credits : 02
No. of Lectures : 30

Course Objectives:

1. To understand the history and basic terminologies of the Income Tax Act, 1961, including
definitions of income, gross total income, total income, and assessee.
2. To learn the concept of residential status and its impact on the tax liability of an individual.
3. To identify and explain the types of income exempted from tax under Section 10.
4. To understand the significance and application of the Permanent Account Number (PAN).
5. To compute income under the heads of "Salary" and "House Property," including allowable
deductions and chargeability (theory and problems).
6. To analyse profits and gains from business and professions, including deductions allowed
and disallowed.
7. To calculate total income and tax liability, considering income from other sources and
deductions under Sections 80C to 80U.

Course Outcomes (COs):

By the end of the course, students will be able to:
CO1. Students will explain the history and basic terminologies of the Income Tax Act, 1961,
including income, gross total income, total income, and the concept of an assessee.
CO2. Students will determine the residential status of an individual and assess its impact on tax
liability.
CO3. Students will identify and describe the types of income exempted from tax u/s. 10.
CO4. Students will understand and apply the significance and functions of the Permanent
Account Number (PAN) in tax-related matters.
CO5. Students will compute income under the heads of "Salary" and "House Property,"
including calculating allowable deductions and understanding chargeability.
CO6. Students will analyse profits and gains from business and professions, distinguishing
between deductions that are expressly allowed or disallowed.
CO7. Students will calculate total income and tax liability by incorporating income from various
sources and applying deductions under Sections 80C to 80U.
 Topics and Learning Points

Unit 1: Computation of Taxable Income under Heads of Salary (08)

₋ Practical Problems on Computation of Income from Salary as per old
Regime
₋ Practical Problems on Computation of Income from Salary as per
New Regime
Unit 2: Computation of Taxable Income under Heads of HP (08)
- Practical Problems on Computation of Income from HP as per old
Regime
- Practical Problems on Computation of Income from HP as per New
Regime
Unit 3: Computation of Taxable Income under Heads of PGBP (08)
- Practical Problems on Computation of Income from Business as per
Old & New Regime
- Practical Problems on Computation of Gain from Profession as per
Old & New Regime
Unit 4: Income from Other Sources & Computation of Total Income (06)
- Practical Problems on Computation of Income from Business as per
Old & New Regime
- Practical Problems on Computation of Gain from Profession as per
Old & New Regime

 Recommended Books & Journals:

 Indian Income Tax -: Dr. Vinod Singhania and Dr. Monika Singhania
 Income Tax- -: Dr. Girish Ahuja and Dr. Ravi Gupta
 Income Tax Act -: R. N. Lakhotia
 Indian Income Tax Act -: H. C. Malhotra
 Income Tax -: T. N. Manoharem
 Student Guide to Income Tax -: Dr. Vinod Singhania and Dr. Monika Singhania

 Assessment Pattern:
Journal 10 Marks
Oral Examination 10 Marks
Total Marks 20 Marks

 List of Practical:
Sr. Topic Particulars Mode of Practical
No.
1 Income from Salary Numerical Examples Collect Form No. 16
2 Income from House Numerical Examples Property owner /
Property Guest lecture
3 Profits & Gains of Numerical Examples Visit to Trading Business
Business & Profession
4 Deduction Under Numerical Examples on Computation of Visit to Tax Consultant /
Section 80C to 80U Total Taxable Income & Tax Liability. Guest lecture

*****
 Mapping of Program Outcomes with Course Outcomes

Class T. Y. B. Com Subject: TAXATION (PRACTICAL)

Course: TAXATION (PRACTICAL) Course Code: UCTSEC8
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong relation
Programme Outcomes (POs)
Course Outcomes PO 1 PO 2 PO 3 PO 4 PO 5
CO 1 3 3 2
CO 2 2 2 2
CO 3 3
CO 4 3 3 3
CO 5 3
CO 6 2 3 2
CO 7 2 2 3

Justification for the Mapping

PO1 (Knowledge and Critical Thinking):
 CO1: Requires understanding and explaining tax concepts and terminologies.
 CO3: Involves identifying and describing income types exempt from tax, demonstrating
critical thinking.
 CO5: Requires computation of income under different heads, which involves critical
analysis and knowledge application.
 CO7: Involves calculating total income and tax liability, requiring critical assessment of
various deductions.
PO2 (Communication Skills):
 CO2: Requires effectively communicating an assessment of residential status and its impact
on tax liability.
 CO4: Involves explaining the significance of PAN in tax-related matters, which requires
communication skills.
 CO6: Requires discussing the analysis of profits and gains, demonstrating communication
skills.
PO3 (Independent Learning):
 CO1: Involves learning and explaining complex tax terms and concepts.
 CO2: Involves independently determining the residential status of an individual and
assessing tax implications.
 CO6: Requires self-directed analysis of deductions in profits and gains, showing
independent learning.
 CO7: Involves independent calculation of total income and tax liability based on various
factors.
PO4 (Leadership Quality):
 CO2: Demonstrates leadership in analyzing and determining complex tax status issues.
 CO4: Shows leadership by understanding and applying the significance of PAN in tax
matters.
  CO6: Demonstrates leadership in analysing complex deductions in business and professional
gains.
PO5 (Teamwork):
 CO1: Requires collaboration to explain complex tax concepts and terminologies.
 CO4: Involves teamwork in applying knowledge about PAN in group settings.
 CO7: Involves working collaboratively to compute total income and tax liability, applying
diverse knowledge and skills.
*****
 CBCS Syllabus for T.Y. B.Com. Semester VI
(2022 Pattern)
Name of the Programme : B. Com.
Programme Code : UC
Class : T.Y.B.Com.
Semester : VI
Course Title : Marketing Management Special Paper V
Course Code : UCMM361(A)
No. of Lectures : 48
No. of Credits : 03 (Theory)

Course Objectives:
1. To understand the concept of Industrial Marketing.
2. To develop awareness regarding Social Marketing.
3. To provide knowledge of agriculture marketing.
4. To develop skills regarding International marketing.
5. To orient students about recent trends in social marketing.
6. To differentiate between industrial and consumer marketing.
7. To discuss impact of advertising on society.
Course Outcomes:

By the end of the course, students will be able to:

CO1. Accurately describe the concept of industrial marketing.
CO2. Accurately develop awareness regarding social marketing.
CO3. Demonstrates the basic knowledge of agriculture marketing.
CO 4. Apply methods to develop skills regarding international marketing.
CO5. Apply methods to get knowledge about the recent trends in social marketing.
CO 6. Discuss the issues relating to impact of advertising on society.
CO7. Acquaint students about industrial and consumer marketing.
 Topics and Learning Points

Medium of Instruction: English/Marathi

Unit Semester-VI Periods
No.
1 1) Industrial Marketing 12
1.1 Introduction to Industrial Marketing
1.2 Types of Industrial Goods
1.3 Difference between Industrial and Consumer Marketing
1.4 Purchasing practices of Industrial customer
2 2) Social Marketing 16
2.1 Meaning and Objectives of Social Marketing
2.2 Social Responsibility of Marketing manager
2.3 Impact of Marketing on Society and Other Business
2.4 Social Criticism of Marketing
2.5 Recent Trends in Social Marketing
3 3) Agricultural Marketing 08
3.1 Meaning of Agriculture Marketing
3.2 Types and Features of Agri-Products
3.3 Defects of Agri-marketing and remedies
3.4 Distinction between manufacture goods marketing and Agriculture goods
marketing
4 4) International Marketing 12
4.1 Meaning, nature, need and importance of International Marketing
4.2 International marketing Vs. Domestic Marketing
4.3 Problems and challenges in International marketing
4.4 Mode of entry in International Market
Total Periods 48

References:
1. Marketing Management – Philip Kotler
2. International Marketing : A Comparative System Approach,– David Carson
3. Marketing Today: A Basic Approach- David J. Schwartz
4. The Marketing Edge: Making Strategies work – Thos V. Boroma
5. Value Based Marketing: Marketing Strategies for Corporate Growth and Shareholder value –
PeterDoyle
6. Basic Marketing : A Managerial Approach – E. Jenome McCarthy
7. Marketing Channels: A Management View – Bert Rosebloom
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com : Marketing Management Special Paper V

Course: Marketing Management Special Paper V Course Code: UCMM361(A)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct
relation

Course PO1 PO PO3 PO4 PO5 PO6 PO7 PO8 PO9 P10 PO PO PO
Outcomes 2 11 12 13
CO 1 1 1 1 3
CO 2 2 1 2 - - -
CO 3 1
CO 4 2 1
CO 5 2 1
CO 6 2 1
CO 7 1

Justification for the Mapping

PO1: A Fundamental Knowledge and Coherent Understanding:
CO1. This will help the students to get in depth knowledge of brand marketing and its application in today’s
world; they can solve the problems of industrial marketing.
CO2. The students acquaint the recent trends in the field of industrial marketing; can cope up with the
changes inmarket.
PO2: Procedural Knowledge for Skill Enhancement:
CO 4. Students can apply methods to develop marketing control skills through social media marketing.
PO3: Critical Thinking and Problem-Solving Skills:
CO1. This will help to the students accurately describe the concept about agricultural marketing.
PO4: Communication Skill
CO2. This would also enable the students to acquaint the recent trends in the field of marketing.
CO 6. Students can discuss the issues relating to marketing.
PO5: Analytical Reasoning Skills:
CO5. This will help the students to develop techniques of international marketing skills.

CO 6. The students can discuss the issues relating to international marketing.

PO6: Innovation, Employability and Entrepreneurial Skills:

CO1. This will help the students to get in depth knowledge of marketing and itsapplication in today’s
world.
PO7: Multidisciplinary Competence:
CO2. This would also enable the students to acquaint the recent trends in the field of marketing.
CO7. This w ill help the students to understand about international marketing.
PO8: Value Inculcation through Community Engagement:
CO 4. Apply methods to develop marketing control skills through advertising budget.
PO9: Traditional Knowledge into Modern Application:

CO1. This will help the students to get in depth knowledge of marketing and its application intoday’s
world.
PO12: Research-Related skills:
CO5. Apply methods to get knowledge about data collection for marketing research.
PO13: Teamwork
CO3. Students can demonstrate the basic knowledge of target marketing; they can decide thepolicy for
target marketing and can work in a team.
 CBCS Syllabus for T.Y. B.Com. Semester VI
i(2022 Pattern)

Name of the Programme: B.Com.

Programme Code : UC
Class : T.Y. B.Com
Semester VI
Course Code : UCMMSEC9 (A)
Course Title : Marketing Management V (Practical)
No. of Credits : 02 Credits (Practical)
No. of Teaching Hours 30

Course Objectives:
1. To orient the students about recent trends in Marketing Management.
2. To create awareness about sales forecasting, sales budget, sales quota in the students.
3. To acquaint the students with the use of forecasting technique in the competitive environment.
4. To help the students to understand the target marketing and market information system.

5. To develop ability to communicate target segment and target strategies.

6. To instills the knowledge about new technologies in marketing and its application in
business organization.
7. To aware new trends in advertising budget.

Course outcome:

Course Outcomes:

By the end of the course, students will be able to:

CO1: This course will orient the students for recent trends in marketing management.
CO2: It will create awareness regarding sales forecasting, sales budget, and sales quota in the
students.
CO3: Aware about the with the use of forecasting technique in the competitive environment.
CO4: It will provide special knowledge of target marketing and market information system.
CO5: Impart the knowledge to develop ability to communicate target segment and target strategies.
CO6: The students can understand about about new technologies in marketing and its
application in business organization.
CO7: Acquaint with the s t u d e n t s aware new trends in advertising budget.
 Topics and Learning Points

UNIT 1: Industrial Marketing 10 Lectures

1.1 Design a layout for an industrial marketing
1.2 Visit an industry and analyze its marketing.
1.3 Simulate different types of industrial goods and discuss their advantages and
Disadvantages.
1.4 Case Study: Analyze real-world examples of industry and present findings.
1.5 Group Discussion: Discuss purchasing practices of industrial marketing.
1.6 Students should maintain this activity in the practical journal provided by the institution.

UNIT 2: Social Marketing 10 Lectures

2.1 Role Play: Simulate scenarios for social marketing; evaluate the importance of social Marketing.
2.2 Group Discussion: Discuss the social responsibility of marketing manager.
2.3 Presentation – Students should present impact of Marketing on Society and Other Business
2.4 Students should maintain this activity in the practical journal provided by the institution.

UNIT 3: Agriculture marketing 10Lectures

3.1 Presentation – Student should present their products as Agriculture marketing.10 Lectures
3.2 Group Discussion- students discuss the Process of agriculture marketing, its advantages
anddisadvantages.
3.3 A teacher should ask students to write factors influencing agriculture marketing.
3.4 Students should maintain this activity in the practical journal provided by the institution.

References:

1. Retailing and E-tailing – S. L. Gupta, Mittal & Nayyar

2. E-Commerce: Fundamentals and Applications – Henry Chan, Lee
3. Marketing Management, Indian context – global prespective – Ramaswami Namakumari
4. Marketing Management – Pankaj Madan & Hemraj Verma Amit Mittal
5. Marketing Management (Text and Cases) – Rajagopal
6. Marketing Concepts and cases – Michael J Etzel, Bruce J. Walker, Willam J Stanton Ajay
Pandit
7. Introduction to e-commerce – Nidhi Dhawan
8. Electronic Commerce – Bharat Bhaskar
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com Subject: Marketing Management III

(Practical)
Course: Marketing Management III (Practical) Course Code: UCMMSEC6(A)

Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct

relation

Course PO1 PO PO3 PO4 PO5 PO6 PO7 PO8 PO9 P10 PO PO PO
Outcomes 2 11 12 13
CO 1 1 1 1 3
CO 2 2 1 2 - - -
CO 3 1
CO 4 2 1
CO 5 2 1
CO 6 2 1
CO 7 1

Justification for the Mapping

PO1: A Fundamental Knowledge and Coherent Understanding:
CO1. This will help the students to get in depth knowledge of recent trends in marketing
management and its application in today’s world; they can solve the problems of marketing and
salesmanship.
CO2. The students acquaint the recent trends in the field of marketing; can cope up with the changes in
market.
PO2: Procedural Knowledge for Skill Enhancement:
CO 4. Students can apply methods to develop marketing control skills through advertising
budget.
PO3: Critical Thinking and Problem-Solving Skills:
CO1. This will help to the students accurately describe the concept about brand management
and sales forecasting.
PO4: Communication Skill
CO2. This would also enable the students to acquaint the recent trends in the field of
marketing.
CO 6. Students can discuss the issues relating to sales budgets.
PO5: Analytical Reasoning Skills:
CO5. This will help the students to develop techniques of salesmanship skills

CO 6. The students can discuss the issues relating to sales budgets.

PO6: Innovation, Employability and Entrepreneurial Skills:
CO1. This will help the students to get in depth knowledge of marketing and
salesmanship and its application in today’s world.
PO7: Multidisciplinary Competence:

CO2. This would also enable the students to acquaint the recent trends in the field of
marketing.
CO7. This w ill help the students to understand about marketing audit.
PO8: Value Inculcation through Community Engagement:
CO 4. Apply methods to develop marketing control skills through advertising budget.
PO9: Traditional Knowledge into Modern Application:

CO1. This will help the students to get in depth knowledge of marketing and its
application in today’s world.
PO12: Research-Related skills:
CO5. Apply methods to get knowledge about data collection for marketing research.
PO13: Teamwork
CO3. Students can demonstrate the basic knowledge of target marketing; they can
decide the policy for target marketing and can work in a team.
 CBCS Syllabus for T.Y. B.Com. Semester VI
(2022 Pattern)

Name of the Programme : B. Com. Programme

Code : B. COM.
Class : T.Y.B.Com.
Semester : VI
Course Title : Marketing Management Special Paper VI

Course Code : UCMM362 (A)

No. of Lectures : 48
No. of Credits : 03

Course Objectives:
1. To understand the role of Marketing Organizations.
2. To develop awareness regarding Marketing strategies.
3. To provide knowledge about marketing regulations.
4. To develop insight about Globalization and Marketing.
5. To study the changing role of marketing organizations.
6. To apply benchmarking for effective marketing strategy.
7. To understand the importance of marketing regulations.
Course Outcomes:

By the end of the course, students will be able to:

CO1. Accurately understand the role of marketing organizations.

CO2. Accurately develop awareness regarding marketing strategies.

CO3. Demonstrates the basic knowledge of marketing regulations.
CO 4. Apply methods to develop insight about globalization and marketing.
CO5. Apply methods to get knowledge about the changing role of marketing organizations.
CO 6. Discuss the issues relating to benchmarking for effective marketing strategy.
CO7. Acquaint students about the importance of marketing regulations.
 Topics and Learning Points

Medium of Instruction: English/Marathi

Unit Semester-VI Periods
No.
1 1) Marketing Organizations 12
1.1 Meaning of Marketing Organization
1.2 Changing role of Marketing Organization
1.3 Factors affecting on Marketing Organization
1.4 Essentials of an effective Marketing Organization
2 2) Brand Management
2.1 Introduction of Branding
2.2 Brand Identity
2.3 Advertising and Branding
2.4 Brand Extension
2.5 Identity Sources – symbols, logos, trademarks
3 3) Marketing Regulations 10
3.1 Importance of Marketing Regulations in Marketing
3.2 Relevance and importance of following Acts in the context Marketing
Management – Consumer Protection Acts, 1986, Trade Marks Act, 1999,
Competition Acts, 2002, Indian Patent(amendment) Acts, 2005, Bureau of
Indian Standards Act, Copy Right Act 1972 (amended)
4 4) Globalization and Marketing 14
4.1 Meaning, Features of Globalization
4.2 Marketing in 21st Century
4.3 Impact of Globalization on marketing
4.4 Benefits and limitation of Globalization
4.5 Case study related to Global Marketing
Total Periods 48
References:
1. Marketing Management – Philip Kotler
2. International Marketing : A Comparative System Approach,– David Carson
3. Marketing Today: A Basic Approach- David J. Schwartz
4. The Marketing Edge: Making Strategies work – Thos V. Boroma
5. Value Based Marketing: Marketing Strategies for Corporate Growth and Shareholder value –
PeterDoyle
6. Basic Marketing : A Managerial Approach – E. Jenome McCarthy
7. Marketing Channels: A Management View – Bert Rosebloom
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com Subject: Marketing Management Special Paper VI

Course: Marketing Management Special Paper VI Course Code: UCMM362 (A)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation

Course PO1 PO PO3 PO4 PO5 PO6 PO7 PO8 PO9 P10 PO PO PO
Outcomes 2 11 12 13
CO 1 1 1 1
CO 2 2 1 - - 3 -
CO 3 2
CO 4 2 2
CO 5 2 1
CO 6 2 1
CO 7 1 1 2

Justification for the Mapping

PO1: A Fundamental Knowledge and Coherent Understanding:
CO1. This will help the students to get in depth knowledge of advertising and its application in today’sworld;
they can solve the problems of advertising.
CO2. The students acquaint the recent trends in the field of advertising media and can cope u with thechanges
in market.

PO2: Procedural Knowledge for Skill Enhancement:

CO4.The students apply methods to develop brand marketing skill through application and exercise.
PO3: Critical Thinking and Problem-Solving Skills:
CO1. Students can accurately describe the concept about marketing organization.
PO4: Communication Skill
CO2. This would also enable the students to acquaint the recent trends in the field of globalization.

CO3. Students can demonstrates the basic knowledge of various approaches in advertising.
CO 6. This will help the students to discuss the issues relating to different appeals and approaches in
advertising.
PO5: Analytical Reasoning Skills:
CO7. This will help to acquaint students about advertising and branding.
PO6: Innovation, Employability and Entrepreneurial Skills:

CO 4.Students apply methods to develop brand marketing skill through application and exercise.
PO7: Multidisciplinary Competence:
CO7. This will acquaint students about advertising and branding.
PO8: Value Inculcation through Community Engagement:
 CO 6. The students can discuss the issues relating to different appeals and approaches in
Market.

PO9: Traditional Knowledge into Modern Application:

CO5. Students can apply methods to get knowledge about the role of marketing regulations
in modern era.
PO12: Research-Related skills:
CO2. This will help to develop awareness regarding branding and marketing regulations.
PO13: Teamwork
CO7. The students can acquaint about globalization and branding.

.
 CBCS Syllabus for T.Y. B.Com. Semester VI
(2022 Pattern)

Name of the Programme : B.Com.

Programme Code : UC
Class : T.Y. B.Com
Semester VI
Course Code : UCMMSEC10(A)
Course Title :Marketing Management VI (Project Report)
No. of Credits : 02 Credits (Project Report)
No. of Teaching Hours 30

Course Objectives:
1. To orient the students about recent trends in Marketing Management.
2. To create awareness about sales forecasting, sales budget, sales quota in the students.
3. To acquaint the students with the use of forecasting technique in the competitive environment.
4. To help the students to understand the target marketing and market information system.

5. To develop ability to communicate target segment and target strategies.

6. To instills the knowledge about new technologies in marketing and its application in
business organization.
7. To aware new trends in advertising budget.

Course outcome:

Course Outcomes:

By the end of the course, students will be able to:

CO1: This course will orient the students for recent trends in marketing management.
CO2: It will create awareness regarding sales forecasting, sales budget, and sales quota in the
students.
CO3: Aware about the with the use of forecasting technique in the competitive environment.
CO4: It will provide special knowledge of target marketing and market information system.
CO5: Impart the knowledge to develop ability to communicate target segment and target strategies.
CO6: The students can understand about about new technologies in marketing and its
application in business organization.
CO7: Acquaint with the s t u d e n t s aware new trends in advertising budget.
 Topics and Learning Points

UNIT 1: Fundamentals of Marketing 10 Lectures

1.1 Design a layout for Advertising
1.2 Visit an industry and analyze its advertising.
1.3 Case Study: Analyze real-world examples of industry and present findings.
1.4 Students should maintain this activity in the project report and submit to the institution.

UNIT 2: Advertising Media 10 Lectures

2.1 Explain Classification and Characteristics of Different Media

2.2 Presentation – Students should present Comparative Study of Advertising Media
2.3Students should maintain this activity in the project report and submit to the institution.

UNIT 3: Advertising Strategies and Objectives 10 Lectures

3.1 Explain advertising strategies and objectives.
3.2 Presentation – Student should present creative effective advertising campaigns
3.3 Students should maintain this activity in the project report and submit to the institution.

References:

 Retailing and E-tailing – S. L. Gupta, Mittal & Nayyar

 E-Commerce: Fundamentals and Applications – Henry Chan, Lee
 Marketing Management, Indian context – global prespective – Ramaswami
Namakumari
 Marketing Management – Pankaj Madan & Hemraj Verma Amit Mittal
 Marketing Management (Text and Cases) – Rajagopal
 Marketing Concepts and cases – Michael J Etzel, Bruce J. Walker, Willam J
Stanton AjayPandit
 Introduction to e-commerce – Nidhi Dhawan
 Electronic Commerce – Bharat Bhaskar
 Mapping of Program Outcomes with Course Outcomes

Class: T.Y.B.Com Subject: Marketing Management III

(Practical)
Course: Marketing Management vi (Practical) Course Code: UCMMSEC10(A)

Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct

relation

Course PO1 PO PO3 PO4 PO5 PO6 PO7 PO8 PO9 P10 PO PO PO
Outcomes 2 11 12 13
CO 1 1 1 1 3
CO 2 2 1 2 - - -
CO 3 1
CO 4 2 1
CO 5 2 1
CO 6 2 1
CO 7 1

Justification for the Mapping

PO1: A Fundamental Knowledge and Coherent Understanding:
CO1. This will help the students to get in depth knowledge of recent trends in marketing
management and its application in today’s world; they can solve the problems of marketing and
salesmanship.
CO2. The students acquaint the recent trends in the field of marketing; can cope up with the changes in
market.
PO2: Procedural Knowledge for Skill Enhancement:
CO 4. Students can apply methods to develop marketing control skills through advertising
budget.
PO3: Critical Thinking and Problem-Solving Skills:
CO1. This will help to the students accurately describe the concept about brand management
and sales forecasting.
PO4: Communication Skill
CO2. This would also enable the students to acquaint the recent trends in the field of
marketing.
CO 6. Students can discuss the issues relating to sales budgets.
PO5: Analytical Reasoning Skills:
CO5. This will help the students to develop techniques of salesmanship skills
CO 6. The students can discuss the issues relating to sales budgets.
PO6: Innovation, Employability and Entrepreneurial Skills:
CO1. This will help the students to get in depth knowledge of marketing and
salesmanship and itsapplication in today’s world.
PO7: Multidisciplinary Competence:

CO2. This would also enable the students to acquaint the recent trends in the field of
marketing.
CO7. This w ill help the students to understand about marketing audit.
PO8: Value Inculcation through Community Engagement:
CO 4. Apply methods to develop marketing control skills through advertising budget.
PO9: Traditional Knowledge into Modern Application:

CO1. This will help the students to get in depth knowledge of marketing and its
application in today’s world.
PO12: Research-Related skills:
CO5. Apply methods to get knowledge about data collection for marketing research.
PO13: Teamwork
CO3. Students can demonstrate the basic knowledge of target marketing; they can
decide the policy for target marketing and can work in a team.
 SYLLABUS FOR T.Y.COM (2022 PATTERN)
Name of the Programme : B.Com
Programme Code : UC
Class : T.Y.B.Com
Semester : VI
Course Name : Cost and Works Accounting-V
Course Code : UCCWA361(B)
Credit : 03 Credits (Theory)
No. of lectures : 48

Course Objectives :
1. To introduce students to various methods of costing, including job costing, batch
costing, contract costing, process costing, and service costing.
2. To explain the principles and applications of job costing, highlighting its meaning,
features, advantages, and limitations.
3. To provide a comprehensive understanding of contract costing, including concepts
such as work certified, work uncertified, escalation clauses, cost-plus contracts, and
profit recognition on incomplete contracts.
4. To develop the ability to prepare and analyze process accounts, including accounting
for normal and abnormal losses or gains, and understanding joint and by-products in
process costing.
5. To familiarize students with the cost accounting standards, including CAS 19 for joint
costs and CAS 13 for service cost centers.
6. To understand the features and applications of service costing, including cost units
and the preparation of cost sheets and statements for transportation, hospital, and hotel
organizations.
7. To enhance the ability to apply various costing techniques and standards to real-world
scenarios in diverse industries for effective cost management.

Course Outcomes :

CO1: Demonstrate a fundamental understanding of different costing methods and their

applications in various business contexts.
CO2: Apply job costing techniques to calculate costs effectively and evaluate the
advantages and limitations of job costing methods.
CO3: Analyze contract costing scenarios, including work certification, cost-plus
contracts, and profit determination on incomplete contracts.
CO4: Prepare and interpret process accounts, including handling normal and abnormal
losses/gains, and manage costing for joint products and by-products.
 CO5: Understand and apply the relevant cost accounting standards, such as CAS 19 for
joint costs and CAS 13 for service cost centers.
CO6: Create cost sheets and statements for service sectors like transportation, hospitals,
and hotels, using appropriate cost units and methodologies.
CO7: Integrate knowledge of various costing methods and standards to make informed
decisions and solve complex cost management problems in business scenarios.

TOPICS/CONTENTS
decision-making in AND LEARNING POINTS
different business scenarios.

UNIT I : METHODS OF COSTING 06 LECTURES

1.1. Introduction to Methods of Costing.

1.2 Job Costing Meaning, Features, Advantages and Limitations (Simple problems
Only)
1.3 Introduction of Batch costing- (theory Only)

UNIT II : CONTRACT COSTING 16 LECTURES

1.1 Meaning and Features of Contract Costing.

1.2 Work Certified and Uncertified, Escalation clause, Cost Plus contract,
Work-in- progress.
1.3 Profit on incomplete contract.
UNIT III : PROCESS COSTING 13 LECTURES

2.1 Meaning and features of process costing.

2.2 Preparation of process accounts including normal and abnormal loss/gain.
2.3 Joint Products and By Products.
2.4 Cost Accounting Standard 19: Joint Cost
UNIT IV : SERVICE COSTING 13 LECTURES

3.1 Meaning, Features and Applications of service costing.

3.2 Cost Unit-Simple and composite.
3.3 Cost Sheet for Transportation Service.
3.4 Cost Statement for Hospital and Hotel Organization.
3.5 Cost Accounting Standard 13: Cost of service cost center.
Notes: The breakup of marks in the Examination will be as follows:
● 50 % of the marks for Theory & 50 % of the marks for Practical Problems (Simple Problem
Only)
Areas of practical problems
• Job Costing - Preparation of job cost sheet
• Contract Costing - Preparation of Contract Account & Contractee Account [without
B/s] Simple Problem without an
• Escalation clause
• Process Costing Simple Problems on Process Costing, Joint Products and By Products
[Where there is no work in process].
• Service Costing - Cost Sheet for Transportation, Hotel and Hospital Service.

Recommended Books:
1. Prof. Subhash jagtap -: Practice in Advanced costing and Management Accounting.
Nirali Prakashan, Pune
2. Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied
Service Pvt. Ltd., New Delhi.
3. S.P. Lyengar -: Cost Accounting Principles and Practice, Sultan Chand & Sons
Accounting, Taxman’s, New Delhi.
4. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s, New Delhi.
5. M.N. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt.
Ltd., New Delhi
6. S.N. Maheshwari and S.N. Mittal -: Cost Accounting, Theory and Problems, Mahavir
book Depot, New Delhi.
7. B.L. Lall and G.L. Sharma -: Theory and Techniques of Cost Accounting. Himalaya
Publishing House, New Delhi.
8. V.K. Saxena and Vashista -: Cost Accounting – Text book. Sultan Chand and Sons,
New Delhi
9. V.K. Saxena and Vashista -: Cost Audit and Management Audit. Sultan Chand and
Sons, New Delhi
10. Jain and Narang -: Cost Accounting Principles and Practice. Kalyani Publishers
11. N.K. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. Ltd.,
Calcutta.
12. N.K. Prasad -: Advanced Cost Accounting Syndicae Pvt Ltd., Calcutta.
13. R.K. Motwani -: Practical Costing. Pointer Publisher, Jaipur

Assessment Pattern:

Internal Assessment 40 Marks

(For internal assessment teacher can choose any one or more of the following
methods: Internal Test, Presentation, Field Work, Assignment, Lab Practical,
Assigning Internship to Students etc.)
External Examination 60 Marks
(For external examination the Question Paper should consist of: Theory
Questions: 50% & Problems: 50%)
 Choice Based Credit System Syllabus (2022 Pattern)
Mapping of Program Outcomes with Course Outcomes
Class: TYBCOM (Sem VI) Subject: Cost and Works Accounting- V
Course: Cost and Works Accounting -V Course Code: UCCWA361(B)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation

Course Outcomes PO1 PO2 PO3 PO4 PO5

CO1 3 2 1 1 1
CO2 2 3 1 1 1
CO3 3 2 1 1 1
CO4 2 2 1 3 1
CO5 2 2 1 2 3
CO6 2 3 1 1 2
CO7 2 1 1 1 1
Justification for Mapping
PO1: Knowledge and Critical Thinking
CO1: Strong relation (3) because understanding different costing methods requires critical
thinking and analytical skills.
CO2: Moderate relation (2) as applying job costing techniques involves logical analysis and
decision-making.
CO3: Strong relation (3) due to the analysis of complex contract costing scenarios, requiring
critical thinking.
CO4: Moderate relation (2) since interpreting process accounts involves some level of
analytical thinking.
CO5: Moderate relation (2) because understanding cost accounting standards involves
analyzing standards critically.
CO6: Moderate relation (2) as preparing cost sheets requires a fair amount of knowledge and
analysis.
CO7: Moderate relation (2) since integrating various costing methods involves applying
critical thinking.
PO2: Communication Skill
CO1: Moderate relation (2) as presenting information about costing methods requires
effective communication.
CO2: Strong relation (3) because evaluating job costing methods involves communicating
findings clearly.
CO3: Moderate relation (2) since explaining contract costing scenarios requires good
communication skills.
CO4: Moderate relation (2) due to the need to communicate about process accounts
effectively.
CO5: Moderate relation (2) as explaining accounting standards requires clear communication.
CO6: Strong relation (3) because creating cost sheets and statements involves both written
and verbal communication skills.
CO7: Weak relation (1) as integration of costing methods relies less on communication skills.
PO3: Independent learning
CO1 to CO7: Weak relation (1) across all COs because the emphasis on independent learning
is generally moderate to low in these specific outcomes, which are more knowledge and
application-based.
PO4: Leadership quality
CO1 to CO3: Weak relation (1) because these COs do not primarily focus on leadership
qualities.
CO4: Strong relation (3) as managing and interpreting various aspects of process accounts
could involve decision-making and leadership qualities.
CO5: Moderate relation (2) since understanding cost accounting standards and applying them
involves accountability and integrity.
 CO6: Weak relation (1) as creating cost sheets may not directly involve leadership qualities.
CO7: Weak relation (1) because integrating various costing methods does not directly relate
to leadership.
PO5: Teamwork
CO1 to CO4: Weak relation (1) because these outcomes do not primarily focus on teamwork.
CO5: Strong relation (3) since applying standards and interpreting complex information often
requires collaboration.
CO6: Moderate relation (2) as preparing cost sheets in certain sectors may involve team
efforts.
CO7: Weak relation (1) due to a limited emphasis on teamwork for integrating different
costing methods.
 SYLLABUS FOR T.Y.COM (2022 PATTERN)
Name of the Programme : B.Com
Programme Code : UC
Class : T.Y.B.Com
Semester : VI
Course Name : Cost and Works Accounting-V (Practical)
Course Code : UCCWASEC9B)
Credit : 02 Credits (Theory)
No. of lectures : 30

Course Objectives :

1. To understand and apply the principles of job costing by preparing job cost sheets for
different scenarios.
2. To learn the preparation of contract accounts and understand the complexities of
different types of contracts.
3. To develop skills in preparing cost sheets for various service sectors, including
transportation, hospitality, and healthcare.
4. To enhance students' ability to analyze and interpret cost data using variance analysis
techniques.
5. To comprehend the process of preparing and maintaining practical journals as a
method of applying theoretical knowledge to real-world scenarios.
6. To foster problem-solving and critical-thinking skills through practical assignments in
job costing, contract costing, and service costing.
7. To develop communication and presentation skills by preparing and discussing
practical work, such as job cost sheets, contract accounts, and cost sheets.

Course Outcomes :
CO1: Demonstrate the ability to prepare and analyze job cost sheets for various
manufacturing and service jobs.
CO2: Apply the knowledge of contract costing to prepare contract accounts for both
long-term and short-term contracts.
CO3: Develop and interpret cost sheets for different service sectors, such as
transportation, hotels, and hospitals, using appropriate cost units.
CO4: Utilize variance analysis techniques to calculate and interpret different types of
variances (material, labor, overhead) for effective cost management.
CO5: Exhibit proficiency in maintaining a practical journal that reflects the
comprehensive application of costing concepts and techniques.
CO6: Apply critical-thinking skills to solve complex problems related to job costing,
contract costing, and service costing in diverse business contexts.
CO7: Communicate complex costing information clearly and concisely by preparing and
presenting practical documents, including cost sheets and variance analysis reports.
 TOPICS/CONTENTS AND LEARNING POINTS

UNIT I : Preparation of Job Cost Sheets 10 LECTURES

1.1. Different drafts of job cost sheets should be prepared under this topic.
1.2. A teacher should explain the preparation and components of job cost sheets in the class
as per the syllabus.
1.3. A teacher should demonstrate sample job cost sheets in the class to illustrate practical
applications.
1.4. Students should prepare demo drafts of job cost sheets for the following scenarios:
• Manufacturing a specific product (e.g., furniture, machinery).
• Service job (e.g., printing, repair work).
• Any other relevant job costing scenario.
1.5. Students should maintain this activity in the practical journal provided by the institution.
UNIT II : Preparation of Contract Accounts 10 LECTURES

2.1. Contract account preparation activity should be conducted under this topic.
2.2. A teacher should explain different types of contract accounts, including completed and
incomplete contracts, in the class.
2.3. A teacher should ask students to prepare contract accounts for specific construction or
project-based scenarios.
2.4. Students can prepare contract accounts for the following types of contracts:
• Long-term construction projects (e.g., building a bridge, road construction).
• Short-term contracts (e.g., interior designing, small renovations).
• Any other contract-based scenario.
2.5. Students should maintain this activity in the practical journal provided by the institution.
UNIT III : Preparation of Cost Sheets for Service Costing 10 LECTURES
3.1. A cost sheet preparation activity for service industries should be conducted under this
topic.
3.2. A teacher should explain the preparation of cost sheets for different service sectors, like
transportation, hospitality, and healthcare, in the class.
3.3. A teacher should ask students to prepare cost sheets for various service industries,
reflecting different cost units and cost structures.
3.4. Students should prepare cost sheets for the following service sectors:
• Transportation services (e.g., bus services, freight carriers).
• Hotel services (e.g., cost analysis of a boutique hotel).
• Hospital services (e.g., cost sheet for a specific department).
• Any other relevant service sector.
3.5. Students should maintain this activity in the practical journal provided by the institution.
Recommended Books:
1. Prof. Subhash jagtap -: Practice in Advanced costing and Management Accounting.
Nirali Prakashan, Pune
2. Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied
Service Pvt. Ltd., New Delhi.
3. S.P. Lyengar -: Cost Accounting Principles and Practice, Sultan Chand & Sons
Accounting, Taxman’s, New Delhi.
4. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s, New Delhi.
5. M.N. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt.
Ltd., New Delhi
6. S.N. Maheshwari and S.N. Mittal -: Cost Accounting, Theory and Problems, Mahavir
book Depot, New Delhi.
7. B.L. Lall and G.L. Sharma -: Theory and Techniques of Cost Accounting. Himalaya
Publishing House, New Delhi.
8. V.K. Saxena and Vashista -: Cost Accounting – Text book. Sultan Chand and Sons,
New Delhi
9. V.K. Saxena and Vashista -: Cost Audit and Management Audit. Sultan Chand and
Sons, New Delhi
10. Jain and Narang -: Cost Accounting Principles and Practice. Kalyani Publishers
11. N.K. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. Ltd.,
Calcutta.
12. N.K. Prasad -: Advanced Cost Accounting Syndicae Pvt Ltd., Calcutta.
13. R.K. Motwani -: Practical Costing. Pointer Publisher, Jaipur
 Choice Based Credit System Syllabus (2022 Pattern)
Mapping of Program Outcomes with Course Outcomes
Class: TYBCOM (Sem VI) Subject: Cost and Works Accounting-V (Practical)
Course: Cost and Works Accounting-V (Practical) Course Code: UCCWASEC9B)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation
Course Outcomes PO1 PO2 PO3 PO4 PO5
CO1 3 2 1 1 1
CO2 3 2 1 1 1
CO3 3 2 1 1 1
CO4 3 2 1 1 1
CO5 2 1 1 1 1
CO6 3 1 1 1 1
CO7 2 3 1 1 1
Justification for Mapping
PO1 (Knowledge and Critical Thinking):
CO1: Strong relation (3) as preparing and analyzing job cost sheets requires critical
thinking and logical analysis of data.
CO2: Strong relation (3) because applying contract costing techniques involves
analyzing various options and making decisions based on contract terms.
CO3: Strong relation (3) since developing and interpreting cost sheets for different
service sectors involves evaluating and presenting complex information.
CO4: Strong relation (3) due to the use of variance analysis techniques, which require
logical analysis and decision-making for cost management.
CO5: Moderate relation (2) as maintaining a practical journal demonstrates
knowledge but involves less analysis and critical thinking.
CO6: Strong relation (3) because solving complex problems in costing requires
critical thinking and flexibility in approach.
CO7: Moderate relation (2) since communicating costing information requires some
level of critical evaluation to present data effectively.
PO2 (Communication Skill):
CO1: Moderate relation (2) as presenting job cost sheets involves some level of
communication skills.
CO2: Moderate relation (2) since preparing contract accounts requires clear
documentation and communication.
CO3: Moderate relation (2) because interpreting and presenting cost sheets for
different service sectors involves communication skills.
CO4: Moderate relation (2) as interpreting variances and explaining them requires
good communication skills.
CO5: Weak relation (1) since maintaining a practical journal is primarily a reflective
activity, involving less external communication.
CO6: Weak relation (1) because solving complex costing problems relies more on
critical thinking than communication.
CO7: Strong relation (3) due to the need for clear and concise communication when
preparing and presenting cost sheets and variance analysis reports.
PO3 (Independent Learning):
CO1 to CO7: Weak relation (1) across all COs because the outcomes emphasize
application and knowledge rather than self-directed learning. They require using established
methods and tools more than learning independently.
PO4 (Leadership Quality):
CO1 to CO7: Weak relation (1) because these outcomes focus more on technical and
analytical skills rather than on leadership qualities like accountability, integrity, or self-
reflection.
PO5 (Teamwork):
CO1 to CO7: Weak relation (1) as these COs primarily focus on individual competencies
and analytical skills rather than teamwork or collaborative efforts.
 SYLLABUS FOR T.Y.COM (2022 PATTERN)

Name of the Programme : B.Com

Programme Code : UC
Class : T.Y.B.Com
Semester : VI
Course Name : Cost and Works Accounting-VI
Course Code : UCCWA362(B)
Credit : 03 Credits (Theory)
No. of lectures : 48

Course Objectives:

1. To understand the definition and principles of standard cost and standard costing,
including the process of setting material and labor standards.
2. To differentiate between standard costing and budgetary control, and to evaluate their
respective advantages and limitations.
3. To develop proficiency in variance analysis, including understanding different types
of material and labor variances and their causes.
4. To gain a foundational knowledge of cost control accounts and the accounting entries
used in both integrated and non-integrated systems of accounting.
5. To familiarize students with the application of specific Cost Accounting Standards
(CAS-6 and CAS-7) and cost management practices for specific sectors such as
agriculture and information technology.
6. To introduce the legal requirements related to cost accounting records under Section
148 of the Companies Act, 2013, and the processes involved in their verification.
7. To provide a comprehensive understanding of cost audit principles, including the role,
rights, and responsibilities of cost auditors, and the preparation and submission of cost
audit reports.

Course Outcomes:

CO1: Demonstrate a clear understanding of standard cost and standard costing, including
setting up material and labor standards.
CO2: Differentiate effectively between standard costing and budgetary control, and
analyze their advantages and limitations in various business contexts.
CO3: Apply variance analysis techniques to identify, interpret, and address material and
labor variances.
CO4: Solve practical problems using cost control accounts and accounting entries in both
integrated and non-integrated systems of accounting.
CO5: Understand and apply specific cost accounting standards, such as CAS-6 for
material cost and CAS-7 for employee cost, in different sectors like agriculture and
information technology.
CO6: Comprehend the legal framework under Section 148 of the Companies Act, 2013,
for maintaining cost accounting records and ensuring their proper verification.
CO7: Conduct cost audits, prepare cost audit reports (including XBRL format), and
explain the qualifications, rights, and duties of cost auditors effectively.
 TOPICS/CONTENTS AND LEARNING POINTS

UNIT I : STANDARD COSTING 20 LECTURES

1.1 Definition and meaning of standard cost & standard Costing.

1.2 Types of standards, setting up of Material & Labour Standards
1. 3 Difference between Standard Costing & Budgetary Control.
1.4 Advantages and Limitations of standard costing
1.5 Variance Analysis & its Significance
1.6. Meaning Types and Causes of Material & Labour variances.
1.6. Problems on Material & Labour variances.

UNIT II : NON- INTEGRATED ACCOUNTS 20 LECTURES

2.1 Basic Concepts- Cost Control Accounts, Integrated and

Non-Integrated System of Accounting
2.2 Accounting Entries for non-integrated accounting system
2.3 Practical Problems on non-integrated accounting System

UNIT III : COST ACCOUNTING STANDARDS AND COST MANAGEMENT FOR

SPECIFIC SECTOR 10 LECTURES

3.1 Cost Accounting Standards

a. CAS-6 Material Cost
b. CAS-7 Employee Cost
3.2 Cost Management for Specific Sector
a. Agricultural Sector
b. Information Technology (IT) Sector

UNIT IV : COST ACCOUNTING RECORD RULES & COST AUDIT 10 LECTURES

4.1 Introduction to cost accounting record u/s 148 of the companies Act 2013.
4.2 Cost records and Verification of Cost Records
4.3 Cost Audit – History, Meaning, applicability, Scope, objectives & advantages of
Cost Audit
4.4 Cost auditor – Qualification, disqualification, rights, and duties.
4.5 Preparation and Submission (XBRL) Cost Audit Report.
Note -:
Allocation of Marks
a) 50% For Theory.
b) 50% For Practical Problems.

Areas of Practical Problems:

• Standard Costing-Material & Labour Variances only. [Simple problem]
• Non-Integrated Accounts Journal Entries Practical Problems
Recommended Books:
1. Prof. Subhash jagtap -: Practice in Advanced costing and Management Accounting.
Nirali Prakashan, Pune
2. Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied
Service Pvt.Ltd., New Delhi.
3. S.P. Lyengar -: Cost Accounting Principles and Practice, Sultan Chand & Sons
Accounting Taxman’s, New Delhi.
4. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s, New Delhi.
5. M.N. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt.
Ltd., New Delhi.
6. S.N. Maheshwari and S.N. Mittal -: Cost Accounting, Theory and Problems, Mahavir
book Depot, New Delhi.
7. B.L. Lall and G.L. Sharma -: Theory and Techniques of Cost Accounting. Himalaya
Publishing House, New Delhi.
8. V.K. Saxena and Vashista -: Cost Accounting – Textbook. Sultan Chand and Sons,
New Delhi
9. V.K. Saxena and Vashista -: Cost Audit and Management Audit. Sultan Chand and
Sons, New Delhi
10. Jain and Narang -: Cost Accounting Principles and Practice. Kalyani Publishers
11. N.K. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. Ltd.,
Calcutta.
12. N.K. Prasad -: Advanced Cost Accounting Syndicae Pvt. Ltd., Calcutta.
13. R.K. Motwani -: Practical Costing. Pointer Publisher, Jaipur.
14. R.S.N. Pillai and V. Bhagavati -: Cost Accounting.
15. Hornefgrain and Datar -: Cost Accounting and Managerial Emphasis.
16. Dr.J.P. Bhosale -: Management Accounting, Vision Publication

Journals -
1.Cost Accounting Standards - The ICWA of India, Calcutta
2.Management Accountant - The ICWA of India, Calcutta
Website - https://icmai.in/icmai/index.php

Assessment Pattern:

Internal Assessment 40 Marks

(For internal assessment teacher can choose any one or more of the following
methods: Internal Test, Presentation, Field Work, Assignment, Lab Practical,
Assigning Internship to Students etc.)
External Examination 60 Marks
(For external examination the Question Paper should consist of: Theory
Questions: 50% & Problems: 50%)
 Choice Based Credit System Syllabus (2022 Pattern)
Mapping of Program Outcomes with Course Outcomes
Class: TYBCOM (Sem VI) Subject: Cost and Works Accounting - VI
Course: Cost and Works Accounting -VI Course Code: UCCWA362(B)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation

Course Outcomes PO1 PO2 PO3 PO4 PO5

CO1 3 2 1 1 1
CO2 3 2 1 1 1
CO3 3 2 1 1 1
CO4 3 2 1 2 1
CO5 2 2 1 1 1
CO6 2 1 1 1 1
CO7 2 2 1 2 1
Justification for Mapping
PO1 (Knowledge and Critical Thinking):
CO1: Strong relation (3) as understanding standard costs and costing requires
analyzing and presenting information critically.
CO2: Strong relation (3) because differentiating between costing methods involves
logical analysis and evaluation.
CO3: Strong relation (3) due to the need to apply variance analysis, which requires
critical thinking and decision-making.
CO4: Strong relation (3) since solving practical problems using cost control accounts
requires a strong knowledge base and critical thinking skills.
CO5: Moderate relation (2) as understanding cost accounting standards involves
some level of critical analysis.
CO6: Moderate relation (2) because comprehending legal frameworks involves
logical thinking and analysis.
CO7: Moderate relation (2) as conducting cost audits and preparing reports requires
analytical skills, though less emphasis on flexibility and creativity.
PO2 (Communication Skill):
CO1: Moderate relation (2) as explaining standard costs and standards requires
effective communication.
CO2: Moderate relation (2) since discussing the differences between costing methods
requires communication and presentation skills.
CO3: Moderate relation (2) because variance analysis requires presenting complex
information clearly.
CO4: Moderate relation (2) due to the need to communicate the results of cost control
accounting effectively.
CO5: Moderate relation (2) since applying cost accounting standards involves
explaining technical information clearly.
CO6: Weak relation (1) because understanding legal frameworks does not directly
focus on communication skills.
CO7: Moderate relation (2) as preparing audit reports and explaining duties requires
good communication skills.
PO3 (Independent Learning):
CO1 to CO7: Weak relation (1) across all COs because the emphasis on self-directed
activity or independent learning is minimal; these COs are more focused on applying
knowledge rather than independent acquisition of knowledge.
PO4 (Leadership Quality):
 CO1 to CO3: Weak relation (1) as these COs do not primarily focus on leadership
qualities.
CO4: Moderate relation (2) since solving complex problems can involve some
leadership qualities like accountability and integrity.
CO5: Weak relation (1) because applying cost accounting standards does not directly
involve leadership qualities.
CO6: Weak relation (1) since understanding legal frameworks requires compliance
rather than leadership.
CO7: Moderate relation (2) as conducting cost audits and preparing reports may
require some leadership traits like accountability and responsibility.
PO5 (Teamwork):
CO1 to CO4: Weak relation (1) as these COs focus more on individual competencies
than teamwork.
CO5 to CO7: Weak relation (1) because applying standards, understanding legal
frameworks, and conducting audits are generally independent activities with limited
focus on teamwork.
 SYLLABUS FOR T.Y.COM (2022 PATTERN)

Name of the Programme : B.Com

Programme Code : UC
Class : T.Y.B.Com
Semester : VI
Course Name : Project Report in Cost and Works Accounting
Course Code : UCCWASEC10(B)
Credit : 02 Credits (Theory)
No. of lectures : 30

Course Objectives :

1. Define and apply standard costing techniques in manufacturing scenarios.

2. Analyze and interpret various types of cost variances.

3. Differentiate between integrated and non-integrated accounting systems.

4. Apply Cost Accounting Standards (CAS) to real-world business situations.

5. Understand the role and importance of cost audit in ensuring regulatory compliance.

6. Develop proficiency in preparing cost audit reports using XBRL format.

7. Evaluate sector-specific cost management techniques in industries such as Agriculture and IT.

Course Outcomes

At the end of the project, students will be able to:

CO1: Design and implement standard cost sheets for manufacturing companies.
CO2: Conduct variance analysis and provide meaningful interpretations of the results.

CO3: Compare and contrast integrated and non-integrated accounting systems in practical

contexts.

CO4: Apply relevant Cost Accounting Standards to solve industry-specific problems.

CO5: Explain the process of cost auditor appointments and their roles and responsibilities.

CO6: Prepare mock Cost Audit Reports for hypothetical companies.

CO7: Analyze and propose cost management solutions for specific sectors like Agriculture or IT.
 TOPICS/CONTENTS AND LEARNING POINTS

Project 1: Standard Costing and Variance Analysis

1.1 Design a standard cost sheet for a manufacturing company of your choice.
1.2 Conduct a variance analysis using real or simulated data for the chosen company.
1.3 Present a case study analyzing the company's cost control methods and variance
management.
Guidelines:
i. Create a detailed standard cost sheet including material, labor, and overhead costs.
ii. Calculate and interpret material, labor, and overhead variances.
iii. Provide recommendations for improving cost control based on your variance analysis.

Project 2: Non-Integrated Accounting Systems and Cost Accounting Standards

2.1 Compare integrated and non-integrated accounting systems using a practical

example.
2.2 Solve practical problems related to non-integrated accounting systems.
2.3 Analyze the application of CAS-6 (Material Cost) and CAS-7 (Employee Cost) in a
specific industry.
Guidelines:

i. Create a comprehensive comparison table of integrated vs. non-integrated systems.

ii. Provide at least two solved problems demonstrating journal entries in a non-integrated
system.
iii. Explain how CAS-6 and CAS-7 are applied in your chosen industry, with practical
examples.
Project 3: Cost Audit and Sector-Specific Cost Management

3.1 Explain the process of cost auditor appointment, including their rights and duties.

3.2 Conduct a case study on cost management in either the Agricultural or IT Sector.

Guidelines:

i. Create a flowchart detailing the cost auditor appointment process.

ii. Analyze sector-specific cost management challenges and propose solutions.
 Anekant Education Society’s
TULJARAM CHATURCHAND COLLEGE
BARAMATI, Dist Pune

Manual for Project Report in Cost and Works

Accounting

T.Y.B.Com Students (Semester VI)

(2022 Pattern)
Academic Year: 2024-25
Guidelines for Project Report in Cost and Works Accounting

Programme Code : UC
Course Code : UCCWASEC10(B)
Credits : 02 Credits (Theory)
Total Marks : 20
Total Time Allocation: 30 hours

Project Guidelines
Overview

This project is designed for T.Y.B.Com students to gain practical experience in Cost and Works
Accounting. The project carries 2 credits and will be evaluated for a total of 20 marks. Students
will spend 30 hours completing the project, including research, data collection, analysis, report
writing, and presentation.

Research-Based Learning: Key Components of the Project

Research-Based Learning

1. Students will engage in projects focused on Cost and Works Accounting under the guidance
of a faculty member, utilizing research methods to collect and analyze data.
2. Project Grouping
Projects may be assigned to either individual students or groups. For Commerce faculty
projects, each group can consist of up to 5 students and minimum 1 or 2.
3. Each group will be guided by a faculty member from the department to provide direction
and support throughout the project.

Project Methodology
4. Topic Selection:
Students will select a relevant topic related to Cost and Works Accounting in consultation
with their guide, ensuring it line up with the course objectives and allows for the use of
secondary data.
5. Data Collection:
Students will collect data primarily from secondary sources, such as industry reports,
financial statements, textbooks, research articles, or other relevant publications. This
approach allows for a broader analysis based on existing information.
6. Data Analysis:
Students should aim to gather enough secondary data to perform a detailed analysis. The
analysis should focus on understanding trends, patterns, and implications related to the
chosen topic.
7. Report Writing:
Students will compile the collected data, conduct a thorough analysis, and prepare a well-
structured project report. The report should clearly present the findings, interpretations, and
recommendations based on the study using the secondary data.
1. Project Report Format:

❖ The report should include:

1. Title Page

2. Certificate

3. Acknowledgment

4. Index/Table of Contents

5. Executive Summary

6. Introduction
7. Detailed Project Analysis (Cost Sheets, Variance Analysis, etc.)

8. Conclusion and Recommendations

9. References (APA format)

10. Appendices (if any)

❖ The typed project report should be a minimum of 25 pages, excluding title,

certificates, and acknowledgment pages, using Times New Roman, font size 12,
with 1.5 line spacing.

2. Submission:

❖ Students must submit two copies of the project report signed by their guide to the
department.

3. Oral Presentation:

❖ Students will present their findings to the department. The presentation will be
evaluated by two examiners appointed by the Head of Department (HoD).

4. Passing Requirement:

❖ Since this project is a compulsory part of the curriculum, passing it is essential to

complete the degree.
Time and Marks Allocation for Project Stages

Stage of Project Hours Allocated Marks

Topic Selection/Study Design 03 hours 01 marks

Data Collection 12 hours 02 marks

Data Analysis 05 hours 03 marks

Report Writing 10 hours 04 marks

Oral Presentation (30 minutes) - 10 marks

Total 30 hours 20 marks

Proposed Project Topics for Cost and Works Accounting

1. Process Costing in Manufacturing Industries

2. Activity-Based Costing for Service Sectors

3. Role of Budgetary Control in Financial Planning

4. Cost-Benefit Analysis for Green Manufacturing

5. Implementation of Standard Costing in SMEs

6. Cost Control Techniques in Construction Projects

7. Target Costing in Product Development

8. Marginal Costing in Decision-Making Processes

9. Impact of Lean Accounting in Cost Management

10. Life Cycle Costing in IT Sector Projects

Flexibility for Teachers

• Teachers have the option to assign topics outside the above syllabus from the area of
Cost and Works Accounting as deemed suitable for the project.

Group Projects
• Group projects are encouraged due to the larger number of students.

• A group can consist of up to 5 students, allowing for collaborative work on the project.
 Title of the Project:
Course Name: Project Report in Cost and
Works Accounting
Course Code: UCCWASEC10(B)
Name of the Student(s): Full name(s) of the
student or students involved.
Roll Number(s): Mention the roll number(s)
of the student(s).

Guided By: Name of the faculty guide.

Department of Commerce.
Anekant Education Society’s Tuljaram
Chaturchand College, Baramati, Dist Pune.
Academic Year: 2024-25
 Certificate

This is to certify that the project report titled

“____________________________________________________________”

submitted by ____________________________ (student’s name(s) and roll

number(s)) of T.Y.B.Com in partial fulfillment of the requirements for the course

Project Report in Cost and Works Accounting has been carried out under my

guidance and supervision.

Signature of Guide: ____________________ Signature of the (HoD)/Principal

Name of Guide: _________________________
Date: _______________
 Acknowledgment

I/we would like to express my/our sincere gratitude to my/our project guide, Dr..
___________, for their invaluable guidance and support throughout the project. I/we
also extend my/our thanks to the Head of the Department, Dr./Mr./Ms.
___________, and the Principal of Tuljaram Chaturchand College, Dr./Mr./Ms.
___________, for providing the necessary facilities and resources for this project.

I/we would also like to acknowledge the support of my/our friends, family, and
fellow classmates for their encouragement and assistance during the preparation of
this report.

Finally, I/we am/are grateful to all the individuals and organizations who contributed
their valuable time and information to help me/us gather relevant data for this study.
4. Table of Contents

• List all the sections and sub-sections of the project report with corresponding page
numbers.

5. Executive Summary

• Provide a brief overview of the entire project, summarizing the key points, objectives,
methodology, findings, and conclusions (300-350 words).
 Choice Based Credit System Syllabus (2022 Pattern)
Mapping of Program Outcomes with Course Outcomes
Class: TYBCOM (Sem VI) Subject: Project Report in Cost and Works Accounting
Course: Project Report in Cost and Works Accounting Course Code: UCCWASEC9B)
Weightage: 1= weak or low relation, 2= moderate or partial relation, 3= strong or direct relation

Course Outcomes PO1 PO2 PO3 PO4 PO5

CO1 3 2 1 1 1

CO2 3 2 1 1 1

CO3 3 1 1 1 1

CO4 3 1 1 1 1

CO5 2 2 1 2 1

CO6 2 3 1 1 1

CO7 3 2 1 1 1

Justification for Mapping

1. PO1 (Knowledge and Critical Thinking):

CO1: Strong relation (3) as designing and implementing standard cost sheets involves
a high level of analysis, organization, and decision-making skills.

CO2: Strong relation (3) because conducting variance analysis and interpreting results
require critical thinking and analytical skills.
CO3: Strong relation (3) since comparing integrated and non-integrated accounting
systems demands a logical evaluation of different viewpoints and options.
CO4: Strong relation (3) as applying Cost Accounting Standards to solve industry-
specific problems requires flexibility, adaptability, and critical thinking.
CO5: Moderate relation (2) because explaining the cost auditor appointment process
involves knowledge but less critical thinking.
CO6: Moderate relation (2) as preparing mock Cost Audit Reports requires some
analytical thinking but is primarily procedural.
CO7: Strong relation (3) due to the need to analyze and propose cost management
solutions for specific sectors, which involves critical evaluation and creative thinking.
2. PO2 (Communication Skill):
CO1: Moderate relation (2) because designing cost sheets requires some level of clear
communication, especially in presenting the information.
CO2: Moderate relation (2) as variance analysis interpretations require clear
communication to explain the results meaningfully.
 CO3: Weak relation (1) since comparing accounting systems does not primarily focus
on communication.
CO4: Weak relation (1) because applying accounting standards is more about
knowledge application than communication.
CO5: Moderate relation (2) as explaining the cost auditor's roles involves
communication and presentation skills.
CO6: Strong relation (3) because preparing Cost Audit Reports involves significant
writing and presentation skills.
CO7: Moderate relation (2) since proposing cost management solutions requires
communicating complex ideas clearly.
3. PO3 (Independent Learning):
CO1 to CO7: Weak relation (1) across all COs because these outcomes focus more on
applying existing knowledge and skills rather than self-directed learning or acquiring
new skills independently.
4. PO4 (Leadership Quality):
CO1 to CO4: Weak relation (1) because these COs focus more on technical
competencies and less on leadership qualities.
CO5: Moderate relation (2) as understanding the roles and responsibilities of a cost
auditor involves some qualities like accountability and integrity.
CO6: Weak relation (1) since preparing reports is a technical task and does not
primarily involve leadership qualities.
CO7: Weak relation (1) because analyzing and proposing solutions focus more on
technical analysis than on leadership.
5. PO5 (Teamwork):
CO1 to CO7: Weak relation (1) because these COs are mostly focused on individual
analytical and technical skills rather than on teamwork or collaborative efforts.