📘 B.Com4B04 – Cost Accounting I
Core Topics
- Material & Labor Costing
- Overhead Allocation
- Job & Process Costing
- Cost Sheet Preparation
Outcomes
- Cost Control Techniques
- Production Cost Analysis
University of Calicut Bcom - Fourth Semester Study Materials
University of Calicut
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🎓 B.Com – Fourth Semester (Calicut University)
| Course Code | Course Title | Type | Credits |
|---|---|---|---|
| B.Com4B04 | Cost Accounting – I | Core | 4 |
| B.Com4B05 | Income Tax Law & Practice I | Core | 4 |
| B.Com4C05 | Principles of Management | Complementary | 4 |
| B.Com4D02 | Business Environment | Open Course | 4 |
💰 B.Com4B05 – Income Tax Law I
Key Components
- Heads of Income
- Tax Exemptions & Deductions
- Tax Computation Methods
- Return Filing Procedures
Skills Developed
- Tax Liability Calculation
- Compliance Understanding
👔 B.Com4C05 – Principles of Management
Core Concepts
- Planning & Organizing
- Leadership Styles
- Motivation Theories
- Communication Strategies
Outcome
- Organizational Behavior Analysis
- Team Management Skills
🌍 B.Com4D02 – Business Environment
Key Focus Areas
- Economic & Legal Factors
- Globalization Impacts
- Technological Disruptions
- Corporate Social Responsibility
Practical Applications
- Market Analysis
- Strategic Adaptability
📊 Evaluation Scheme
Internal (20%)
- Costing Practicals
- Tax Computation Exercises
- Case Study Analysis
External (80%)
- Theoretical Examinations
- Numerical Problem Solving
- Scenario-based Questions
💼 Career Opportunities
Accounting Roles
- Cost Accountant
- Tax Consultant
- Financial Analyst
Management Roles
- Operations Supervisor
- Business Development Associate
- HR Coordinator
📚 Recommended Textbooks
- Cost Accounting – M.C. Shukla
- Income Tax Law – Girish Ahuja
- Principles of Management – Koontz
- Business Environment – Cherunilam
🧠 Developed Competencies
- Cost Management Expertise
- Tax Computation Proficiency
- Strategic Decision Making
- Environmental Analysis
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