West Bengal State University Syllabus
University has updated West Bengal State University Syllabus 2022 PDF for all UG/PG courses. The WBSU Syllabus 2022 specifies all the topics that are necessary to qualify the examination.
Those candidates who are pursuing these UG and PG courses can download the West Bengal State University Syllabus 2022 by hitting on the links that are provided below.
West Bengal State University Courses and Syllabus:
|Name of the Organization||West Bengal State University|
|Location||Malikapur, West Bengal|
|Category||Courses & Syllabus|
West Bengal State University Syllabus
Download West Bengal State University Syllabus PDF Courses Wise:
|UG Syllabus 2022||Download|
|Psychology Syllabus Sem III & IV||Download|
|PG Syllabus 2022||Download|
|B.Ed. Syllabus 2022||Download|
|M.Phil. Syllabus 2022||Download|
|Ph.D. Syllabus 2022||Download|
|West Bengal State University CBCS Syllabus||Download|
Distance Education Courses Syllabus
|M.A. in Bengali||Download|
|M.A. in English||Download|
WBSU PG Syllabus 2022 [New]
B.Com. (General) Course
Year 1 : Semester 1
|FACGCOR01T||Financial Accounting I||6|
|FACGCOR02T||Principles & Practice of Management||6|
|ENGLC0R01T||English – 1||6|
Year 1 : Semester 2
|FACGCOR03T||Cost & Management Accounting||6|
|FACGCOR04T||Business Mathematics & Statistics||6|
|ENGLC0R02T||English – 2||6|
|ENGSAEC01M||Language : EnglishModern Indian Language||2|
Year 2: Semester 3
|FACGCOR05T||Business Regulatory Framework||6|
|FACSSEC01M||Information Technology & its Business Application||2|
|FACGCOR06T||Financial Accounting II||6|
|ENGLC0R03M||Modern Indian Language – 1||6|
Read This: How to Prepare for Written Exam
Year 2: Semester 4
|FACSSEC02M||Tax Returns & Filing of Tax Returns||2|
|FACGCOR07T||Direct & Indirect Taxation||6|
|ENGLC0R04M||Modern Indian Language – 2||6|
Year 3 : Semester 5
|FACGDSE01TTo FACGDSE06T||DSE 1 TO DSE 6 from Group-A(Any two DSEs are to be chosen) [For details see Table-1]||6|
Year 3: Semester 6
|FACGGEC02T||Marketing Management & Human ResourceManagement||6|
|FACSSEC04M||Business Communication & e-commerce||2|
|FACGDSE07TTo FACGDSE12T||DSE 7 TO DSE 12 from Group-B(Any two DSEs are to be chosen) [For details see Table-2]||6|
Know Here: How Do Toppers Study?
Year 1: Semester 1
FINANCIAL ACCOUNTING – I
Paper 1: Semester 1 Subject Code: FACGCOR01T
Full Marks: 75
[Internal assessment – 25 Marks; Semester-end Examination – 50 Marks]
Total Credits: 6 [90 Hours]
|1||Introduction||Nature of accounting; Users of accounting information; Qualitative characteristics of accounting information.Double entry book keeping system – Basic accounting equation, meaning of assets, liabilities, equity, revenue and expenses. Accounting Cycle – Recording of transaction: Journal, Ledger and preparation of Trial Balance.|
Bases of accounting; Cash Basis and Accrual Basis.
Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality, matching and full
|2||Determination of business income||Revenue recognition: Meaning of revenue; objective; timing of recognition. Recognition of expenses. • Inventories: meaning. Significance of inventory valuation. Lower of cost or market rule; Inventory ascertainment and reconciliation.|
The nature of depreciation–Accounting concept of depreciation–Factors in the measurement of depreciation–Methods of computing depreciation: Straight Line Method and Diminishing Balance Method; Disposal of depreciable assets; Change in estimate and method of charging depreciation. Accounting for depreciation: Asset-depreciation, Asset-provision.
Reserves and provisions: Meaning; Objective; Types & Accounting.
Capital and revenue expenditures and receipts (general introduction only).
Adjustment and rectification entries
|3||Introduction to Accounting Standard||Financial Accounting Standards: Concept, Benefits, Procedure for issuing accounting standards in India. Need for a global standard, IFRS (concept only).|
|Introduction to Accounting Theory||Concept of accounting theory; Relation with practice; GAAP; Capital – Capital Maintenance concepts; Limitations of Historic Cost accounting; Introduction to Fair Value accounting .||15|
|4||Final accounts of Trading|
|Preparation of financial statements of sole proprietorship business entities from a trial balance – Manufacturing, Trading, P/L A/c andBalance Sheet.||15|
|5||Financial statements from Incomplete|
records and of NPO
|Preparation of financial statements:from incomplete records|
of non-profit organization
|6||Accounting for special sales transaction||Consignment: Basic features; Difference with sales. Recording in the books of Consignor – at cost & at invoice price, Valuation of unsold stock; Ordinary commission. Treatment and valuation of abnormal & normal loss. Special commission; Del cruder commission (with and without bad debt) – Concept of Consignment Debtors; Recording in the books of Consignee.Accounting for sale on approval.||25|
|Sectional and Self balancing ledger||Concept of sectional balancing, Self balancing Ledger: advantages; Recording process; preparation of Adjustment accounts.|
|Insurance claim for loss of stock and for loss of profit||Loss of stock: Physical & ownership concept; Concept of under-insurance and average clause; Computation of claim – with price change; Consideration of unusual selling line; price reduction etc.Loss of profit: Concept – Insured & uninsured standing charges, GP rate, Short sales and increased cost of working, Average clause and computation of claim (simple problems).|
To download B.Com (General) entire Syllabus: Press Here
Contact details of WBSU:
West Bengal State University
Barasat, North 24 Paraganas
West Bengal – PIN 700126
Tele – 25241975, 25241976,
E-Mail – [email protected]
Contact Details of WBSU Distance Education:
West Bengal State University
P.S.– Duttapukur, Dist.-24 pgs (N),
Kolkata, West Bengal 700126
Tele – 033-6540-3913
Email ID – [email protected]
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How to Download West Bengal State University Syllabus PDF?
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