Kavayitri Bahinabai Chaudhari

North Maharashtra University, Jalgaon

‘A’ Grade
NAAC Re-Accredited
(3rd Cycle)

Faculty of Commerce & Management

Syllabus
F.Y.B.Voc.
Accounting and Taxation
W.E.F. June 2018
 Bachelor of Vocation
(Accounting and Taxation)
Course Structure
(W.E.F. June 2018)

Year Name of the course NSQF Level Certificate Cumulative Credits

F.Y. B. Voc. Diploma Level-V 60 Credits

S.Y. B. Voc. Advanced Diploma Level-VI 120 Credits

T.Y. B. Voc. B Voc Degree Level-VII 180 Credits

Eligibility for Level V

Eligibility: 10+2 in any stream or equivalent

Pattern: Semester

Medium of Instruction: English

• Duration of Period: 45 Lectures of 60 minutes or 60 Lectures of 45 min.

• Theory and Practical examination will be conducted at the end of every semester

• Each theory and practical course will be of 100 marks (40% marks -internal examination and
60% marks –external examination)
• Medium of instruction: The medium of instruction for the course shall be English.
 F. Y. B. Voc. (Accounting & Taxation) Level V
(w. e. f. June 2018)
Semester I
General Education Component
Paper Paper
Title of Paper Mode Credits Marks
No Code
1 BAT 101 Communication Skills I Theory 3 100

2 BAT 102 Computer Application I Theory 3 100

3 BAT 103 Practicals on Communication Skills I Practical 3 100

4 BAT 104 Practicals on Computer Application I Practical 3 100

Skill Development Component

Paper Paper
Title of Paper Mode Credits Marks
No Code
5 BAT 105 Fundamentals & Financial of Accounting I Theory 3 100
6 BAT 106 Office Management Skills I Theory 3 100

7 BAT 107 Basic Concepts of Income Tax I Theory 3 100

8 BAT 108 Practicals of Tally Accounting I Practical 3 100

9 BAT 109 Internship I Practical 6 200

Total 30 1000

Semester II
General Education Component
Paper Paper
Title of Paper Mode Credits Marks
No Code
1 BAT 201 Communication Skills II Theory 3 100

2 BAT 202 Computer Application II Theory 3 100

3 BAT 203 Practicals on Communication Skills II Practical 3 100

4 BAT 204 Practicals on Computer Application II Practical 3 100

Skill Development Component
Paper Paper
Title of Paper Mode Credits Marks
No Code
5 BAT 205 Fundamentals & Financial of Accounting II Theory 3 100

6 BAT 206 Office Management Skills II Theory 3 100

7 BAT 207 Basic Concepts of Income Tax II Theory 3 100

8 BAT 208 Practicals of Tally Accounting II Practical 3 100

9 BAT 209 Internship II Practical 6 200

Total 30 1000
 SEMESTER I
BAT 101 : Communication Skills I
Objectives -
1.To Understand the Concept Process, Importance and Objectives of Communication
2.To Know the Principles Of Effective Communication.
3.To acquire Communication Skills.
4.To Study Various Types Of Business Letters.
5.To Develop Skills To Draft Letters.
6.To Acquaint with Modern Technology In Communication.

Unit 1. ( Lectures 9 )
Meaning , Definition & Scope of Communication
Types of Communication
Importance of Communication
Process of Communication

Unit 2 ( Lectures 9 )
Importance of Effective Communication
Benefits of Effective Communication
7c of Effective Communication
Better public speaking

Unit 3 ( Lectures 9 )
Writing Skills
Reading Skills
Speaking Skills
Listening Skills

Unit 4 ( Lectures 9 )
Presentation Skills
Planning Skills
Documentation Skills
Process of preparing Effective business Messages

Unit 5 ( Lectures 9 )
Job Application Process
File Arrangement Skills
Resume Writing Skills
Improving Oral Presentation/Communication
References :
1.Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today
: Dorling kindersley, Delhi
2.Kaul, Asha:Business Communication:Prentice-Hall of India, Delhi
3.Monippally, Matthukutty M. Business Communication Strategies. Tata McGraw
-Hill Publishing Company Ltd., New Delhi
4.Sharma, Sangeeta and Binod Mishra. Communication Skills for Engineers and Scientists: PHI
Learning Pvt. Ltd., New Delhi.
4. Basics of Business Communication – Lesikar & Fl atley, Tata McGraw Hills
6. Business Communication – Sushmita Day & Others, Reliable Publications, Mumbai
7. Business Communication – N.Gupta, P.Mahajan, Sa hitya Bhavan Publication, Agra.
8. Business Communication – U.S.Rai, S.M.Rai, Hima laya Publishing House, Mumbai.
 BAT 102 : Computer Application I

Objective:
• To familiarize the Students with basics of Internet.
• To understand the use of Office application.
• To know the role of word processor, Spread sheet, presentation in industry .

UNIT I – A. Computer Basics (7 Lectures)

1. Overview of computers 2. Uses of computer
3. Input and Output Devices 4. Understanding Input, Process and Output
5. Computer Hardware and Software 6. Advantages and disadvantages

UNIT II -- Operating System (7 Lectures)

1. Overview of Operating System
2. Basic Operations
a. How to start a computer
b. How to logoff and hibernate a laptop
c. How to connect a headset to computer
d. Learn to interact with computers
3. Personalizing Desktop
a. Changing the Desktop Background

UNIT III – Microsoft Office 2013 –Word Part I ( 7 Lectures)

1: Introduction to Microsoft Word 2013 2: Working with Documents and the Keyboard
3: Navigating Through a Word Document 4: Basic Text Editing
5: Text Formatting 6: Paragraph Formatting
7: More Ways to Format Text and Paragraphs 8: Style Formatting
9: Page Formatting 10: Templates

UNIT IV – Microsoft Office 2013 –Word Part II (8 Lectures)

1: Working With Graphics and Pictures 2: Tables
3: Desktop Publishing 4: Long Documents
5: Technical Documents 6: Mail Merge
7: Proofing, Printing, and Publishing 8: Comparing, Merging, and Protecting Documents
9: Customizing and Expanding Word

UNIT V - Microsoft Office 2013 – Power Point Part I (8 Lectures)

1: Introduction to Microsoft Word 2013 2: The Basics of Creating Presentations
3: Applying Themes and Layouts to Slides 4: Working with Objects
5: Entering, Editing, and Formatting Text 6: Working in Outline View
7: Proofing Presentations 8: Notes

UNIT VI - Microsoft Office 2013 – Power Point Part II (8 Lectures)

9: Inserting Pictures, Graphics, Shapes, and Other Things
10: Inserting Tables into Presentations 11: Charts and Smart Art
12: Adding Sound and Video 13: Adding Transitions and Animation
14: Master Slides 15: Printing and Running Slide Shows
16: Saving, Sharing, and Exporting Presentations

Books for Reference

1. Step by Step Microsoft Word 2010
2. Step by Step Microsoft Excel 2010
3. Step by Step Microsoft PowerPoint 2010
 BAT 103 : Practicals on Communication Skills I

List of Practicals:

1. Presentation skills

2. Listening skills

3. Preparing File and Documentation

4. Preparation of Effective business massages

5. Resume writing skills

6. Telephonic Conversation

7. Non verbal communication

8. Group Discussion on burning issues

9. Debating Competition on burning issues

10. Elocution Competition on burning issues

11. News Room Communication

12. Power point presentation

13. Quotation writing skills

14. Interpersonal communication on particular topic

15. Personal Interview techniques

16. Group Interview

17. Walk in Interview

18. Corporate meeting-Vertical and horizontal communication

19. Function wise communication process

20. Use of Informal communication

 BAT 104 : Practicals on Computer Application I

Objective:
• To familiarize the Students with basics of Internet.
• To understand the use of Office application.
• To know the role of word processor, Spread sheet, presentation in industry .

List of the practicals:

1. Write 10 lines or 10 sentences and then change the font, style, color and size of each sentence.
Make each one different than previous and next.
2. Decorate word document with page border, content border, add pattern and write beautiful text in
it.
3. Create Table in word and format it (e.g. Time Table, Mark sheet etc.).
4. Design Happy Birthday Message by using Word Art and print it.
5. Get the newspaper and see the text based advertisement and Design that advertisement in
Microsoft Word.
6. Insert Images and Practice on Format Menu and Image options.
7. Perform Mail Merge in word.
8. Create a slide show in power point (use at least 5 slides)
9. Create a slide show, make use of Images, sound and hyperlinks.
10. Applying the animations to slide by using presentation program
11. Creation of Personal resume for Job purpose
12. Writing official letters in Microsoft word
13.Draw pie chart in Microsoft word
14.Draw bar chart in Microsoft word
15. Conneting of wireless devices to computer
(Blue tooth, Wi-Fi, wireless head set, wireless speakers projector)

Books for Reference

1. Step by Step Microsoft Word 2010
2. Step by Step Microsoft Excel 2010
3. Step by Step Microsoft PowerPoint 2010
 BAT-105 : Fundamentals & Financial Accounting I

Objective : To introduce students to Accounting, stressing its importance in today’s business

world. To help students understand the main concepts and principles of Accounting. To provide
students with a theoretical basis upon which they will develop their knowledge in other areas of
accounting.

Unit I - FUNDAMENTALS OF ACCOUNTING (Lectures 5)

• Introduction
• Definitions
• Book-Keeping
• Accounting Cycle
• Basic Accounting Terms
• Generally Accepted Accounting Principles
• Accounting Concepts and Conventions
• Events & Transactions
• Voucher
• Double Entry System
• The Concepts of “Account”, “Debit” & “Credit”
• Types of Accounts
• The Accounting Process
• Accounting Equation
• Accrual Basis & Cash Basis of Accounting
• Capital & Revenue Transaction
• Accounting Standards
• Double Entry System, Books of Prime Entry, Subsidiary Books
• Trial Balance
• Measurement, Valuation & Accounting Estimates
• Opening entries, Closing entries, Transfer entries and Rectification entries

Unit II - Piecemeal Distribution (Lectures 8)

Gradual realisation and Piecemeal Distribution of cash on dissolution of partnership firm
1. Meaning of piecemeal distribution.
2. Piecemeal distribution of cash under -
i. Maximum loss method
ii. Highest Relative Capital Method (Surplus capital method)

Unit III Amalgamation of partnership firms (Lectures 8)

i.Meaning of amalgamation
ii.Closing the books of the amalgamating firms (Realisation method only)
iii.Opening the books of new firm, and Preparation of Balance Sheet of the new firm

Unit IV - Conversion of Partnership firm into a Limited Company (Lectures 8)

a) Meaning and Need for conversion,
b) Calculation of Purchase Consideration,
c) Closing entries and Ledger Accounts in the books of old firm
Unit V- Joint Venture Account (Lectures 8)
a)Meaning of Joint Venture, features, Distinction between Joint Venture and Partnership.
b)Accounting for the Joint Venture Transactions when separate set of books of accounts is
maintained.

Unit VI- Cost Accounting (Lectures 8)

1.Introduction
a .Basic concepts
i.Cost, Expenses, Loss
ii.Costing, Cost Accounting, Cost Accountancy
iii.Cost Unit, Cost Centre
b. Advantages and Limitations of Cost Accounting.
c. Distinction between Financial and Cost Accounting.
d. Elements of Costs.
e. Classification of Costs on the basic of various criteria.
2.Preparation of Cost Sheet including Quotations & Tenders.

Reference Books:
[a] Books on Financial Accounting –1. Advanced Accountancy Vol. I ,R. L.Gupta& M. Radhaswamy -
Sultan Chand & Sons
2. Fundamentals of Accounting, Dr. T. P. Ghosh, Sultan Chand & Sons
3. Accountancy For C.A. Foundation Course , P.C. Tulsian, Tata Mcgraw Hill
4. Advanced Accountancy Volume I -P. C. Tulsian , Pearson Education, New Delhi
5. Advanced Accounts, -M.C. Shukla, T. S. Grewal & S.C. Gupta, -S. Chand & Co Ltd.

b] Books on Cost Accounting –1. Fundamentals of Cost Accounting, -Dr. S.N. Maheshwari, -Sultan Chand
& Sons
2. Cost Accounting -Maheshwari and Mittal :
3. Advanced Cost Accounting -Jain And Narang :
4. Cost Accounting -Nigam and Sharma :
5. Cost Accounting (Problem and Theory), S. N. Maheshwari, Mahavir Publication
6. Cost Accounting (Methods & Problems), B. K. Bhar, Academic Publisher, Calcutta
 BAT-106 : Office Management Skills I

Objectives
1. To understand the concept of office management.
2. To acquire operational skills of office management.
3. To develop the interest in methods and procedures of office management.
4. To understand office layout and environment in modern context.
5. To acquire the basic knowledge of office appliances and machines.
6. To acquire knowledge of office meetings and proceedings.

Unit 1. Introduction to Office Lectures:8

1 Office: Meaning, Definition and Features
2 Traditional and Modern Concept of Office
3 Characteristics and Functions of Office
4 Changing Office View: Past, Present & Future

Unit 2. Office Management Lectures: 5

1 Concept, Definition and Nature
2 Elements of Office Management
3 Effective Management Techniques

Unit 3. Office Layout Lectures: 8

1 Meaning, Definition and Importance
2 Selection of Office Layout: Objectives and Principles
.3 Office Layout: Component, Advantages and Disadvantages

Unit 4. Office System and Procedure Lectures: 8

1 Office System: Meaning and Objective of system & Procedure
2 Flow of Work: Objective, Difficulties in ideal work flow
3Measures to improve the flow of Work
4. Planning and Scheduling of Office Work

Unit 5. Office Environment Lectures: 8

1 Meaning, Definition and Nature
2 Factors of good office environment
3 Importance of office environment 5.4 Office safety and Remedies

Unit 6. Office Record Management Lectures: 8

1 Meaning, Definition, Need, Objective of Office Record
2 Organization of Record department
3 Classification & Indexing of Records & Files
4 Principles – Retention & Disposition of Record
5 Paperless Office – Concept, Utility & Feasibility.
 BAT-107 : Basic Concepts of Income Tax- I

Objective-
Introduction to the role of taxes in contemporary society and their impact on individuals and business entities;
emphasis on federal income taxation. This course is specifically designed to develop the following: Income
tax act 1961, this resource about to tax act 1961, based on Income tax and its applicable in India. This
resource contain introduction of income tax and basics as well as heads of income. types of income is also
given in this resource.

Unit I Introduction of Income Tax Act 1961 Lectures : 9

Introduction of Income Tax Act 1961 and basic concepts –
a. Study of basic concepts – Introduction of Income tax Act 1961, Finance Act;
b. List of exempted incomes.
Unit II Concepts of - Agricultural income Lectures : 9
Concepts of - Agricultural income,
Assesse, Assessment year, Previous year,
Person, Income, Gross total income,

Unit III Charge of income Tax Lectures : 9

Charge of income Tax; Average rate of tax,
Capital and Revenue Receipts,
capital or revenue expenditure,
Heads of Income;
Taxability of Agricultural Income.

Unit IV Residential Status – Lectures : 9

Rules for determining residential status of Individual,
HUF, Firm and Company,
need to determine residential status,
Incidence of tax

Unit V Deductions from Gross Total Incomes. Lectures : 9

Deductions under sections
80-C,
80-CCC, 80-CCD,
80CCD(1B), 80-D,
80-E, 80-G, 80-TTA.

References :

1.“Students Guide to Income Tax”- written by Vinod K.Singhania – Publisher: Taxmann Publications Pvt Ltd,
New Delhi .
2.“Systematic Approach to Taxation” – Written by Dr Girish Gupta, Dr Ravi Ahuja - Publisher Bharat
Publications
3.“Students Handbook on Income tax” – written by T. N. Manoharan and G. R. Hari, publisher - Snow White
Publications.
4.“Direct Tax Laws”, written by T. N. Manoharan and G. R. Hari, Publisher - Snow White Publications.
5.“Students Guide to Income Tax” written by Dr MonicaSinghania / Dr. Vinod K Singhania, Publisher:
Taxmann Publications Pvt Ltd, New Delhi.
 BAT 108 : Practical of Tally Accounting I

Objective:
• To understand the how of accounting software works .
• To know the relevance of Tally accounting package in modern competitive world.

List of practicals:

1) Introduction and salient features of Tally ERP9

2) Practical on Buttons panel of Tally

3) Details of F11 Features Button

4) Details of F12 Configuration switch in tally

5) Creation of Company in Tally

6) Creation of Godown of Tally

7) Alter or Modify Company information

8) Deletion of Existing Company

9) Creation of Single and multiple Ledger in Tally.

10) Creation of Single & Multiple Ledger group in tally

11) Creation of Accounting Contra voucher in tally

12) Creation of Accounting Receipt voucher in tally

13) Creation of Accounting Payment voucher in tally

14) Creation of Accounting journal voucher in tally

15) Creation of Accounting sales voucher in tally

16) Creation of Accounting purchase voucher in tally

17) Creation of Debit note and Credit note in tally

18) Voucher alteration,deletion and cancelation .

19) Displaying All types of reports

 BAT 109 : Internship I

Objective:
• To gain a practical knowledge of Accounting & Taxation
• To understand Actual practice of Accounting and Taxation field.
• To understand the challenges in Accounting and Taxation field.

This is Training base paper.

All students are Mandatory to do Internship to CA / Tax Consultants/Accountants/Nationalized/Private, Co-

operative Banks/ Societies,/LIC offices/ Industries etc. to gain practical knowledge of Accounting &

Taxation. Every day students will engage more than 4 hours in Internship.

University /College will not conduct any theory or Practical examination for this paper. Internal 40 marks and

external 60 marks is given by CA / Tax Consultants/Accountants/Nationalized/Private, Co-operative Banks/

Societies,/LIC offices/ Industries as per students performance.

One teacher of B.Voc is parent teacher & Co-ordinator for 15 students for Internship. Who will co-ordinate

and keep records of students attendance.

 SEMESTER II
BAT 201 : Communication Skills II
Objectives -
1.To Understand the Concept Process, Importance and Objectives of Communication
2.To Know the Principles Of Effective Communication.
3.To acquire Communication Skills.
4.To Study Various Types Of Business Letters.
5.To Develop Skills To Draft Letters.
6.To Acquaint with Modern Technology In Communication.

Unit 1. ( Lectures 9 )

Project Proposals
Referencing
Writing for media
Social media and its effects

Unit 2 ( Lectures 9 )
Introduction and importance of business correspondence
Parts of business letters
Format- Complete Block and Modified Block
Principles of business correspondence

Unit 3 ( Lectures 9
Business letters
Presentation and Group discussion skills
Interview Techniques
Participation in Meetings

Unit 4 ( Lectures 9 )
The Role of technology in communication
Blogging and Emailing
Video Conferencing
Technical writing

Unit 5 ( Lectures 9 )
Grammar – Introduction , common errors
Concord (subject –verb agreement)
Lexicon
Synonyms, Antonyms and One word substitution

References :
1.Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today
: Dorling kindersley, Delhi
2.Kaul, Asha:Business Communication:Prentice-Hall of India, Delhi
3.Monippally, Matthukutty M. Business Communication Strategies. Tata McGraw
-Hill Publishing Company Ltd., New Delhi
4.Sharma, Sangeeta and Binod Mishra. Communication Skills for Engineers and Scientists: PHI
Learning Pvt. Ltd., New Delhi.
4. Basics of Business Communication – Lesikar & Fl atley, Tata McGraw Hills
6. Business Communication – Sushmita Day & Others, Reliable Publications, Mumbai
7. Business Communication – N.Gupta, P.Mahajan, Sa hitya Bhavan Publication, Agra.
8. Business Communication – U.S.Rai, S.M.Rai, Hima laya Publishing House, Mumbai.
 BAT 202 : Computer Application II

UNIT I - Concepts of network [12 lectures]

1) What is Computer Network?
2) Types of Networks (with Features and Application): LAN, WAN, MAN Wired Network, Wireless
Network, MANET, Internet
3)Study of Web Browsers
4)Search Engines
5) E-mail – drafting, saving & sending email (with attachment)

UNIT II – Computer virus [11 lectures]

1)Computer virus : Indication of computer virus
2)Types of viruses :Boot sector virus ,program virus, macro virus, worms, multipartite virus
Polymorphic virus,malware:spyware,adware, Antivirus
3)Computer Ethics: spamming, Phishing, Hacking, software piracy

UNIT III – Microsoft Excel Part I Basic [11 lectures]

1) Basic text and cell formatting
2) Basic arithmetic calculation
3) Creating tables, adding and editing records in table
4) Conditional formatting
5) Importing data and text to columns

Unit IV - Microsoft Excel Part II [11 lectures]

Advanced Excel capabilities
1) Data Analysis tools and Techniques:, Advanced Filter Command, IF Condition Command
2) Sorting table data
3) Functions i) Mathematical ii) String iii) IF, AND, OR iii) searching: match, search
4) Pivot tables
5) Recording and editing Macros
6) Creating charts and graphs in excel

Reference Books:
1) Problem Solving Cases in Microsoft Access and Excel (English) 9th Edition by Gerard S. Cook,
Joseph Brady, Ellen Monk, Course Technology
2) Learning MS-PowerPoint & MS-Access by RohitKhurana, APH Problem Solving Cases in Microsoft
Access and Excel (English) 9th Edition by Gerard S. Cook, Joseph Brady, Ellen Monk, Course
Technology
 BAT 203 : Practicals on Communication Skills II

List of the practicals:

1.Preparing project reports

2.Discussion on Cyber crime

3.Group discussion on the uses of social media

4.Presentation on the role of Print and electronic media.

5.Prepare a matter of news event

6. Practical on blog writing

7.Preparing an E-mail

8.Discussion on importance of meeting

9.Practical on Book reviews

10.Presentation on various technical devices of communication

11.Prepairing a complaint letter

12.Word play (Synonyms-antonyms)

13 Technical Descriptions

14.Effective manual writing

15.Presentation on useful techniques of meeting

16.Confedencial discussion

17.Preparation of various business letters

18.Various plays on Effective communication

19.Mock Interview II

20.Power point presentation on burning is

 BAT 204 : Practicals on Computer Application II

List of Practicals :

1. Create your email account; send mail to your friend.

2. Sending mail to more than one person.

3. Send and receive files from mail. (mail with attachment)

4. Create a table in excel and format it.

5. Create table and apply sum, average, max and min on this table.

6. Create table and sort data in ascending and descending order.

7. Draw a bar chart for given data.

8. Draw pie chart for given data.

9. Create table , Insert data and apply conditional formatting.

10. Practical on Connecting networks in LAN

11. Practicals on Different web browsers

12. Preparing mark shits in Microsoft excel

13. Preparing Pivot tables for given data.

14. Settings for printing of documents in excel.

15. Preparation of Balance sheet in excel.

 BAT-205 Fundamentals & Financial Accounting II

Objective : To introduce students to Accounting, stressing its importance in today’s business

world. To help students understand the main concepts and principles of Accounting. To provide
students with a theoretical basis upon which they will develop their knowledge in other areas of
accounting.

Unit I -Accounting for Investment (Lectures 7

a. Preparation of Investment Account for Fixed Income bearing securities.
b. Computation of profit/loss on purchases and sales of securities including Cum-Interest Purchase,
Cum-Interest Sale, Ex-Interest Purchase, and ExInterestSale of Securities Refer to AS -13-
Accounting for Investment.

Unit II-Accounting for Branches (Dependent Branches only) (Lectures 7)

a. Meaning of branch
b. Accounting for branch transactions in the books of Head office under -
[1] Debtors System and
[2] Stock and Debtors System

Unit III -Departmental Accounts (Lectures 7)

a. Meaning and Objectives of Departmental Accounts,
b. Basis of Allocation of common expenses among different departments,
c. Inter-Departmental transfers, d. Preparation of Final Accounts.

Unit IV - Consignment Accounting (Lectures 8)

a. Meaning of Consignment
b. Accounting for Consignment transaction in the books of the consigner and the consignee

Unit V – Preparation of final Accounts of Sole proprietor and Partnership firm from incomplete
records under Conversion method (Lectures 8)
Preparation of Trading and Profit and Loss Account and Balance Sheet.

Topic – VI Materials (Lectures 8)

a. Elementary Study of Accounting Standard AS 2 –Valuation of Inventory
b. Importance of Materials accounting and control,
c. Direct and Indirect Materials,
d. Procedure and documentation of Purchasing and Storekeeping-
i. Purchase Requisition
ii. Purchase Order,
iii. Goods Received Note
iv. Inspection Report,
v. Materials Requisition Note
vi. Materials Transfer Note and ii. Materials Return Note.
e. Economic Ordering Quantity.
f. Stores Accounting
i. Bin Cards, Store Ledger ii. Pricing of Materials issues under FIFO, LIFO, Simple Average
Method, and Weighted Average Method
g) Stock levels – Reordering level, Maximum level, Minimum level, Average level, Danger level
Reference Books:
[a] Books on Financial Accounting –1. Advanced Accountancy Vol. I ,R. L.Gupta& M. Radhaswamy -
Sultan Chand & Sons
2. Fundamentals of Accounting, Dr. T. P. Ghosh, Sultan Chand & Sons
3. Accountancy For C.A. Foundation Course , P.C. Tulsian, Tata Mcgraw Hill
4. Advanced Accountancy Volume I -P. C. Tulsian , Pearson Education, New Delhi
5. Advanced Accounts, -M.C. Shukla, T. S. Grewal & S.C. Gupta, -S. Chand & Co Ltd.

b] Books on Cost Accounting –1. Fundamentals of Cost Accounting, -Dr. S.N. Maheshwari, -Sultan Chand
& Sons
2. Cost Accounting -Maheshwari and Mittal :
3. Advanced Cost Accounting -Jain And Narang :
4. Cost Accounting -Nigam and Sharma :
5. Cost Accounting (Problem and Theory), S. N. Maheshwari, Mahavir Publication
6. Cost Accounting (Methods & Problems), B. K. Bhar, Academic Publisher, Calcutta
 BAT-206 Office Management Skills II

Objectives
1. To understand the concept of office management.
2. To acquire operational skills of office management.
3. To develop the interest in methods and procedures of office management.
4. To understand office layout and environment in modern context.
5. To acquire the basic knowledge of office appliances and machines.
6. To acquire knowledge of office meetings and proceedings.

Unit 1. Office Organization Lectures: 7

1. Office Manager: Role , Function , Duties and Responsibilities,
Position and Status of Office Manager
2 Office Employees: Types , Qualities , Recruitment , Training
3 Office Enquiries – Procedure – Reparation of Confidential Report
4 Public Relation Function in office

Unit 2. Office Services Lectures: 7

1 Meaning, Types & Advantages
2. Office Services
3 Office Forms – Objectives, Advantages, Types of Forms, Control and Standardization of Form
4. Modern Mail Services: Mailing Department, Courier Service, Speed Post, Fax, Tag, Email: Need,
Importance, Difficulties.

Unit 3. Office Stationery and Supplies Lectures: 7

1 Need & Importance of Stationery
2 Essentials of good System of Regulating Stationery Purchases
3 Standardization – Issue of Stationery
4 Regulating Stationery Consumption

Unit 4. Office Automation Lectures: 8

1 Need, Importance, Scope of Office Automation
2 Different Types of Office Appliances and machines used in office
3 Computerization of Office activities: LAN, WAN, Video Conferencing
4 Maintenance of Records: Pay Roll, Accounting Inventory Statement, Preparation of Financial
Report, Leave accounting & Attendance

Unit 5. Secretarial Procedure Lectures: 8

1 Role of Secretary – Duties and Various activities
2 Qualities, Qualification of Secretary
3 Secretarial Correspondence, Types of Correspondence
4 Principles of effective correspondence

Unit 6. Office Meeting Lectures: 8

1 Meaning, Definition, Importance
2 Purposes and Types of Meetings
3 Meeting, Essentials of Valid meeting & drafting notices, Agenda & Minutes
4 Factors of Successful meeting.
Reference Books
1. Office Management - Lefingwell & Robinson
2. Office Organization & Management - R. K. Chopda, & Ankita Chopda, Himalaya Publishing House,
Bombay
3. Office Management S P Arora Vikas Publishing New Delhi
4. Office Organization And Management- Reddy & Apponnaiah, Himalaya Publishing House, Bombay
5. Office Management-P.K. Ghosh, Sultan Chand And Son‘s, New Delhi.
6. Office Organization and Management-C.B.Gupta, Sultan Chand And Son‘s New Delhi.
7. Office Management - I. M. Sahai, Kitab Mahal, Allahabad.
8. Office Management & Secretarial Practice- Sing S P & Sing B. Gyan Publishing House, New Delhi.
9. Office Management - V Balachandran and V Chandrasekaran, Tata Mc Graw Hill, New Delhi
 BAT-207 Corporate & Tax laws - II

Objectives:
Learn the Law & Legal Principals OF Contract Act 1872.
Draft legal documents including partnership deed & service tax returns.
Understand the basic structure, rules & powers of consumer protection act.
To know the provision regarding strikes and lock outs under industrial dispute act.
Be acquainted with development of patents and environment protection act.
Students to gain a better underrating of the negotiable instrument act.

UNIT: -I
The Patent Act 2002 Lectures 9
1 Meaning, Objective &Important Definition
2 Invention, Not Patentable Invention
3 Application for Patents and Process
4 Grants of Patent and Rights of Patent Holder
5 Patent Office and Power of Controller

UNIT: II-
Indian Sale of Goods Act, 1930 Lectures 9
1 Introduction and Definition
2 Sale and Agreement to Sell
3 Conditions and Warranties
4 Unpaid Seller and His Rights
5 Performance of Contract of Sale
6 Sale by Auction

UNIT: III – Lectures 9

Indian Companies Act,2013
1.Company and its formation, Definition and Nature of Company, Advantages
and Disadvantages of a Company, Lifting of Corporate Veil with cases,
Promoters and preliminary contracts
2. Types of Companies. (Meaning and Concepts Only)
Chartered Companies Statutory Companies, Registered companies under the Act.

UNIT: IV-
Indian Partnership Act, 1932 (Sections,4,5,6,7,8,14 &39-55) Lectures 9
Definition, Essentials, Types of Partnerships and types of Partners Test of partnership, and Sharing
of profits is not the real test of partnership (Sec6), Partnership deed, and property of the firm,
Reconstitution of Partnership firms, Dissolution of the s (S.2), Bo corporate, Business, Partner.
Concept, Salient features, Nature of LLP (Ss-3-10) Distinction between LLP and partnership, and
LLP and LLP and Company

UNIT: V-Negotiable Instruments Act, 1881. Lectures 9

5.1 Definition and Characteristics of Promissory Note, Bill Of Exchange And Cheque.5.2 Holder and
Holder in, Due Course, Privileges of Holder in Due Course 5.3 Crossing and Endorsement of
Negotiable Instrument5.4 Dishonour Of N.I., Notice of Dishonor, Dishonor Of Cheque and Its
Effects.
Recommended Books :
1 Business Law &Mgt. By Bulchandani, Published By Himalaya Publication Bombay (2006).
2 Business Regulatory FrameworkBy S.N. &S.K. Maheshwari, Published By Himalaya Publication
Bombay (2006).
3 A Hand Book OfService Tax – By Dr.GirishAhuja&Rav i Gupta, Published By Bharat Law
House, Pune.
4 Business Law –By Kuchal M.C.-Published By Vikas Pu blishing House ,New Delhi
5 Business Law –By Kapoor .N.D. -Published By Sultan Chand And Sons New Delhi
6 Consumer Protection Act – By Niraj Kumar
7 Mercantile Law Including Industrial Law –By Jahangi r .M.J Sethana -Published By Lakhani
Book Depot –Mumbai
 BAT-208 Practicals on Tally Accounting II

Objective:
1. To Understand the Objectives of Computerized Accounting.
2. To Know the Principles Of Tally Software.
3. To acquire Computing Skills.
4. To Study Various features of Tally.

List of Practicals
1. Creation of stocks groups & Stock categories
2. Creation of Unit of measures & Compound
3. Creation of Stock god owns
4. Creation of Stock items
5. Entering opening stock with quantity and amount
6. Creation of purchase vouchers
7. Creation of sales vouchers
8. Creation of Purchase order
9. Creation of Sales order
10. Creation of Debit note.
11. Creation of Credit note.
12. Creation of Delivery note voucher
13. Creation of Receipt note Voucher
14. Analyzing of Purchase Register
15. Analyzing of sales register
16. Generation of Reports and Printings
17. Bank Reconciliation statement
18. Generation of Stock reports and Valuation
19. Practical on price listing master
20. Practical on credit limits for customers
21. Practicals on stock transfer
 BAT 129 : Internship II

Objective:
• To gain a practical knowledge of Accounting & Taxation
• To understand Actual practice of Accounting and Taxation field.
• To understand the challenges in Accounting and Taxation field.

This is Training base paper.

All students are Mandatory to do Internship to CA / Tax Consultants/Accountants/Nationalized/Private, Co-

operative Banks/ Societies, / LIC offices/ Industries etc. to gain practical knowledge of Accounting &

Taxation. Every day students will engage more than 4 hours in Internship.

University /College will not conduct any theory or Practical examination for this paper. Internal 40 marks and

external 60 marks is given by CA / Tax Consultants/Accountants/Nationalized/Private, Co-operative Banks/

Societies,/LIC offices/ Industries as per students performance.

One teacher of B.Voc is parent teacher & Co-ordinator for 15 students for Internship. Who will co-ordinate

and keep records of students attendance.