e-content BCP - Impact College

2nd Semester

BCP 201 : FINANCIAL ACCOUNTING – II

This paper provides students conceptual knowledge of Financial accounting, familiarizes with methods of preparing Final Accounts of Sole Proprietorship concerns, provides understanding of the accounting procedure for different kinds of businesses Branch, Hire Purchase, Departments etc.

Section	Title	Topics / Syllabus
Section I	Branch & Banking Accounts	1. Branch accounts; double accounts system with special reference to banks and railways; hire-purchase, lease, and installment repurchase systems. 2. Accounting for Banking & Insurance: Preparation of Final Accounts. 3. Computation of Claims, Insurable Interest, Premium.
Section II	Partnership & Special Accounting	1. Partnership accounting: fundamentals; reconstitution of firms – admission, retirement, and death; dissolution of firms. 2. Environmental Accounting: Carbon Accounting, Green Accounting. 3. Container Accounting. 4. Voyage Accounting.
Section III	Company Accounts	Company's accounts: 1. Preparation of Final Accounts; Computation of Profit prior to Incorporation; Issue of Shares; Forfeitures, and Re-issue; Issue of Debentures. 2. Amalgamation: in nature of Merger, in nature of Purchase. 3. Holding Company. 4. Liquidation of Joint Stock Company. 5. Accounting for Depreciation, AS-6.

BCP 202 : MERCANTILE [CORPORATE] LAW

This paper teaches how shareholders, directors, employees, creditors, and other stakeholders such as consumers, the community and the environment interact with one another. It also teaches students the elements of general and special contracts. It helps students to understand the significant provisions of the Companies Act.

Section	Title	Topics / Syllabus
Section I	Nature & Sources of Mercantile Law	Nature and sources of Mercantile Law; the Indian Contract Act (1872); the Sales of Goods Act (1930). Consumer Protection Act (1986, 2002). Indian Patent Act (1970; Amendments: 1999, 2002, 2005, 2006). The Information Technology Act (2000).
Section II	Partnership & Industrial Laws	The Partnership Act of India (1932); Laws of Insurance - marine insurance, fire insurance, life insurance. The Insolvency Act (1908, 1920). The Arbitration & Conciliation Act (1996). Industrial Dispute Act (1947); Trade Unions Act (1926); The Workmen's Compensation Act (1923).
Section III	Company & Negotiable Instruments Law	The Negotiable Instruments Act; the Company Law of India - formation, memorandum of association, articles of association, prospectus, shares and share capital, members, transfer and transmission of shares, management of a company, company meetings. FEMA (introduction).

BCP 203 : BUSINESS MATHEMATICS

This paper familiarize students with the basic mathematical tools with an emphasis on applications to Business and Economic situations. It enables the students to create, solve and interpret basic mathematical models, make sound arguments based on mathematical reasoning and/or careful analysis of data, and effectively communicate the substance and meaning of mathematical problems and solutions.

Section	Title	Topics / Syllabus
Section I	Algebra & Progressions	1. Set theory. 2. Linear and Quadratic equation. 3. Permutations and Combinations. Binomial theory, arithmetic, geometric, and harmonic progressions.
Section II	Calculus	1. Functions, Limits and Continuity; Differential Calculus, Maxima and Minima; (excluding trigonometric functions). 2. Integral calculus – Integration by parts, by substitution, by partial fractions and its applications to business (excluding trigonometric functions).
Section III	Matrices	1. Matrix: Algebra of Matrices; Cramer's rule for solving simultaneous equations; Gauss elimination method of matrix inversion; application to business.

BCP 204 : IT FOR ACCOUNTING

(Non-Traditional Paper) – Primarily, Tally, the de facto worldwide standard of computerized accounting. It also covers the basics of the Finance Module of SAP.

Section	Title	Topics / Syllabus
Section I	Accounting on Computers	Accounting on Computers - Introduction - Accounting System - Benefits of Accounting on Computers - Comparing with Manual Accounts.
Section II	Tally Fundamentals	Tally Fundamentals - Introduction to Tally - Features of Tally - Getting Functional with Tally. Processing Transactions in Tally - Ledgers and Groups - Accounting Vouchers - Contra Voucher - Payment Voucher - Receipt Voucher - Journal Voucher - Sales Invoice - Duties and Taxes - Recording Transaction of Sample Data.
Section III	Reports & Financial Statements	Generating and Printing of Accounting Reports - Financial Reports in Tally - Balance Sheet - Profit and Loss Account - Account Books - Group Summary - Group Vouchers - Generation of Reports.

BCP 205 : INTERMEDIATE SPREADSHEET CONCEPTS

(Non-Traditional Paper) – This paper teaches advanced spreadsheet applications such as Goal Seek, Solver, Pivot Tables etc.

Section	Title	Topics / Syllabus
Section I	Pivot Tables	Pivot Tables – Introduction and Uses.
Section II	Solver	Use of Solver plug-in – Linear Programming.
Section III	Advanced Analysis	Monte Carlo Techniques; Goal Seek; Sensitivity Analysis.

BCP – 206 : BUSINESS ENGLISH

Section	Area	Topics / Syllabus
Section I	Grammar	Expressing in Style; Words often confused; One-word substitution; Phrases; Idioms, Parts of Speech, Sentences, Punctuations.
Section II	Advanced Reading	Paraphrasing; Interpreting visual information: Tables, Graphs, Charts; Comprehension and Analysis of the book, “Who Moved My Cheese.”
Section III	Effective Writing	Business Correspondences, Bank Correspondence, Letter to Editor, Fax, Email; Making and Drafting Notices; Techniques of Argument; Logical Presentation; Summary Writing; Press Release; Abstract.
Section IV	Speaking	Business Etiquettes; Impromptu Speech; Debate; Role Play; Presentations, Speech on Various Occasions, Seminar Participation.
Section V	Listening	Business-related Conversation Exercises.