BCom 3rd Year Syllabus 2026-27: Semester 4 & 5 Subjects

Semester V

Semester VI

English

English

Second Language

Second Language

Business Economics/ Advanced Aspects of Income Tax

Research Methodology and Project Report

1. Cost Accounting/

2. Financial Planning & Performance/

3. International Financial Reporting-I

a) Cost Control and Management Accounting/
b) Financial control/
c) International Financial Reporting-II

a)Computerized Accounting/

b) Financial Decision Making/

c) International Tax and Regulations

a) Theory and Practice of GST/
b) Financial Decision Making-II /
c) International Auditing

a) Auditing/
b) Advanced Corporate Accounting/
c) Financial Management

a) Accounting Standards/
b) Corporate Governance/
c) Investment Management

Subjects

Suggested Books

Business Economics

- V. G. Mankar – Business Economics, Himalaya Publishing House- Vanith Agrawal – Managerial Economics, Pearson Education- H. L. Ahuja – Business Economics, S. Chand & Co. Ltd.- R. K. Lekhi – Business Economics, Kalyani Publishers- D. M. Mithani – Business Economics, Himalaya Publishing House- P. N. Chopra – Business Economics,

Advanced Aspects of Income Tax

- V.P. Gaur & D.B. Narang – Income Tax Law and Practice, Kalyani Publishers- Dr. Vinod K. Singhania & Dr. Kapil Singhania – Direct Taxes Law & Practice, Taxmann- M. Jeevarathinam & C. Vijay Vishnu Kumar – Income Tax, SCITECH Publications- R.G. Saha – Taxation,

Cost Accounting

- Jain and Narang – Cost Accounting, Kalyani- Srihari Krishna Rao – Cost Accounting, Himalaya- Prashanta Athma – Cost and Management Accounting, Himalaya- Dr. G. Yogeshweran – Cost Accounting, PBP- Jawaharlal – Cost Accounting, Tata McGraw Hill- Banerjee – Cost Accounting: Theory and Practice,

Financial Planning & Performance

- Wiley CMAexcel Learning System, Part 1: Planning, Performance & Analytics- Wheelen, Thomas L. et al. – Strategic Management and Business Policy: Globalization, Innovation and Sustainability, 15th Edition, Prentice Hall- Blocher, Edward J., Stout, David E., Juras, Paul E. & Cokins, Gary – Cost Management: A Strategic Emphasis, 6th Edition, McGraw Hill- Charles T. Horngren, Srikant Datar & Madhav Rajan – Horngren’s Cost Accounting: A Managerial Emphasis, 16th Edition, Pearson- Anderson, David R., Sweeney, Dennis J., Williams, Thomas A.

International Financial Reporting-I

- Miles CPA Review Concept Book: Financial Accounting & Reporting, Miles Education- Wiley CPA Excel Exam Review Course Study Guide: Financial Accounting and Reporting, Wiley- Rajesh Dhawan – IFRS & US GAAP Best Practices in Accounting World: GAAP Analysis- Ruth Ann McEwen – Transparency in Financial Reporting: A Concise Comparison of IFRS and US GAAP, Harriman House Ltd.- Steven E. Shamrock – IFRS and US GAAP: A Comprehensive Comparison, Wiley- Barry J. Epstein & Ralph Nach – Wiley GAAP: Interpretation and Application of Generally Accepted Principles

Computerized Accounting

- Garima Agarwal – Computerised Accounting, Himalaya- A. Murali Krishna – Computerised Accounting, Vaagdevi Publications- Dr. G. Yogeshweran – Computerised Accounting, PBP- Aakash Business Tools, Spoken Tutorial Project, IIT Bombay- Dinesh Maidasani – Mastering Tally, Firewal Media- A.K. Nadhani & K.K. Nadhani – Implementing Tally ERP 9, BPB Publications- Computerised Accounting and Business Systems, Kalyani Publications- Manuals of Respective Accounting Packages- J.S. Arora – Tally ERP 9, Kalyani Publications

Financial Decision Making-I

- Wiley CMAexcel Learning System, Part 2: Strategic Financial Management- Mackenzie, Bruce, Coetsee, Danie, Njikizana, Tapiwa, Chamboko, Raymond, Colyvas, Blaise & Hanekom, Brandon – Interpretation and Application of International Financial Reporting Standards,

International Tax & Regulation

- Miles CPA Review Concept Book: Regulation, Miles Education- Wiley CPA Excel Exam Review Course Study Guide: Regulation, Wiley- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes, CCH Tax Law Editors- Martin B. Dickinson – Federal Income Tax: Code and Regulations—Selected Sections,

Auditing

- R.G. Saxena – Principles and Practice of Auditing, Himalaya Publishing House- S.K. Basu – Auditing and Assurance for CA Integrated Professional Competence, Pearson- Mahitha – Auditing, HPH- Dr. Nazia Sultana – Auditing, PBP- Aruna Jha – Auditing, Taxmann Publications- Jagdish Prakash – Auditing Principles, Practices & Problems, Kalyani Publishers- Ainapure & Ainapure – Auditing and Assurance, PHI Learning- Dinkar Pagare – Principles and Practice of Auditing,

Advanced Corporate Accounting

- R.L. Gupta & M. Radha Swamy – Corporate Accounting, Sultan Chand- Srilatha Reddy – Advanced Corporate Accounting, Himalaya- Dr. Thangapandi – Advanced Corporate Accounting, PBP- Tulsania – Advanced Accounting, Tata McGraw-Hill Publishing Company- Jain & Narang – Corporate Accounting, Kalyani Publications- S.M. Shukla – Advanced Accounting, Sahitya Bhavan- Prashanta Athma – Corporate Accounting, Himalaya Publishers- Chandra Bose – Advanced Accounting (Vol. II), PHI

Financial Management

- I.M. Pandey – Financial Management, Vikas Publishing House Pvt. Ltd.- M.Y. Khan & P.K. Jain – Financial Management, Tata McGraw-Hill- Shashi K. Gupta & R.K. Sharma – Financial Management, Kalyani Publishers- R.M. Srivastava – Financial Management, Himalaya Publishing House, Hyderabad- Prasanna Chandra – Financial Management,

Research Methodology and Project Report

- Research Methodology, Himalaya Publications- Krishna Swamy – Methodology of Research in Social Sciences- Kothari & Garg – Research Methodology, New Age Publication- Paneerselvam R – Research Methodology, PHI- Dr. Vijay Upagade & Dr. Arvind Shende – Research Methodology, S. Chand Publications- Ranjit Kumar – Research Methodology

Cost Control and Management Accounting

- Sharma R.K. & Shashi K. Gupta – Management Accounting: Principles & Practice, Kalyani- Srihari Krishna Rao – Advanced Managerial Accounting, Himalaya- Dr. Sundaram – Advanced Managerial Accounting.

Financial Control

- Wiley CMAexcel Learning System, Part 1: Planning, Performance & Analytics- Donald E. Kieso, Jerry J. Weygandt & Terry D. Warfield – Intermediate Accounting, 17th Edition, Wiley- Loren A. Nikolai, John D. Bazley & Jefferson P. Jones – Intermediate Accounting, 11th Edition, South-Western Cengage Learning- Edward J. Blocher, David E. Stout, Paul E. Juras & Gary Cokins – Cost Management:

International Financial Reporting-II

- Miles CPA Review Concept Book: Financial Accounting & Reporting, Miles Education- Wiley CPA Excel Exam Review Course Study Guide: Financial Accounting and Reporting, Wiley- Rajesh Dhawan – IFRS & US GAAP Best Practices in Accounting World: GAAP Analysis- Ruth Ann McEwen – Transparency in Financial Reporting: A Concise Comparison of IFRS and US GAAP, Harriman House Ltd.- Steven E. Shamrock – IFRS and US GAAP:

Theory and Practice of GST

- Taxmann’s Basics of GST- Taxmann’s GST: A Practical Approach- Srivathsala – Theory & Practice of GST, HPH- Dr. Ravi M.N. – Theory & Practice of GST, PBP- Prof. A. Sudhakar, Dr. O. Bhavani & Dr. N. Moses – Theory and Practice of GST, National Publishing Co.

Financial Decision Making-II

- Wiley CMAexcel Learning System, Part 2: Strategic Financial Management- Edward J. Blocher, David E. Stout, Paul E. Juras & Gary Cokins – Cost Management: A Strategic Emphasis, 6th Edition, McGraw Hill- Charles T. Horngren, Srikant Datar & Madhav Rajan – Horngren’s Cost Accounting: A Managerial Emphasis, 16th Edition, Pearson- Richard A. Brealey, Stewart C. Myers & Franklin Allen – Principles of Corporate Finance, 11th Edition, McGraw Hill- James C. Van Horn & John M. Jr. Wachowicz – Fundamentals of Financial Management, 13th Edition, FT / Prentice Hall- COSO – Enterprise Risk Management – Integrated Framework, 2017

International Auditing

- Miles CPA Review Concept Book: Auditing and Attestation, Miles Education- Wiley CPA Excel Exam Review Course Study Guide: Auditing and Attestation, Wiley- Joanne M. Flood – Wiley Practitioner’s Guide to GAAS: Covering all SAS, SSAE’s, SSARS, PCAOB, Auditing Standards, and Interpretations, Wiley- Karla M. Johnstone, Audrey A. Gramling & Larry E. Rittenberg – Auditing: A Risk Based-Approach to Conducting a Quality Audit

Accounting Standards

- D.S. Rawat – Ind AS s Converged IFRS, Taxmann Allied Services Private Limited- Jawaharlal – Accounting Theory and Practice, Himalaya Publishing Company- D.S. Rawat – Accounting Standards, Taxmann Allied Services Private Limited- Kamal Garg – IFRS Concepts and Applications, Bharat Law House Pvt. Limited- L.S. Porwal – Accounting Theory.

Corporate Governance

- Prof. K. Viyyanna Rao & Dr. G. Nagaraju I.K. – Business Ethics and Corporate Governance, International Publishing House Pvt. Ltd.- Bholanath Dutta & S.K. Podder – Corporate Governance, Vision Book House- R.V. Badi & N.V. Badi – Business Ethics, Vrinda Publication Pvt. Ltd.- A.C. Fernando – Business Ethics: An Indian Perspective, Pearson- C.S.V. Murthy