SYBCOM Syllabus
SYBCOM Syllabus (Semester III)

The three-year Bachelor of Commerce degree programme teaches applicants the fundamentals of accounting, commerce, management, and other related subjects.

In the first Year Bachelor of Commerce have a total of 7 subjects, Second Year Bachelor of Commerce, have a total of 7 subjects and Third Year Bachelor of Commerce have a total of 6 subjects.

To get the list of SYBCOM subjects and syllabus, read the entire article.

SYBCOM Syllabus
(Semester 3)

Following are the list of SYBCOM Syllabus (Semester III):

1) Accountancy & Financial Management III
2) Introduction to management Accounting
3) Business Economics III
4) Business Law I
5) Commerce III
6) Foundation Course
7) Advertising
8) Marketing Management

SYBCOM Semester 3 (Chapters)

Accountancy & Financial Management – III

Chapter 1 – Partnership Final Accounts based on Adjustment of Admission or Retirement/ Death of a Partner During the Year
a) Simple final accounts questions to demonstrate the effect on final Accounts when a partner is admitted during the year or when partner Retires/dies during the year
b) Allocation of gross profit prior to and after admission/retirement/death when stock on the date of admission/retirement is not given and apportionment of other expenses based on time/Sales/other given basis
c) Ascertainment of gross profit prior to and after admission/retirement/death when stock on the date of admission/retirement is given and apportionment of other expenses based on time/Sales/other given basis
Excluding Questions where admission/retirement/death takes place in the same year

Chapter 2 – Piecemeal Distribution of Cash
a) Excess Capital Method only
b) Asset taken over by a partner
c) Treatment of past profits or past losses in the Balance sheet
d) Contingent liabilities / Realisation expenses / amount kept aside for expenses and adjustment of actual
e) Treatment of secured liabilities
f) Treatment of preferential liabilities like Govt. dues / labour dues etc.
Excluding Insolvency of partner and Maximum Loss Method

Chapter 3 – Amalgamation of Firms
a) Realisation method only
b) Calculation of purchase consideration
c) Journal/ledger accounts of old firms
d) Preparing Balance sheet of New firm
e) Adjustment of goodwill in the new firm
f) Realignment of capitals in the new firm by current accounts / cash or a combination thereof Excluding Common transactions between the amalgamating firms

Introduction to management Accounting

Chapter 1 – Introduction to Management Accounting
a) Introduction to Management Accounting : Meaning – Nature, Scope, Functions, Decision Making Process, Financial Accounting v/s Management Accounting
b) Analysis and Interpretation of Financial Statements :
(i) Study of Balance Sheet and Income Statement / Revenue Statements in vertical form suitable for analysis
(ii) Relationship between items in Balance Sheet and Revenue Statement
(iii) Tools of analysis of Financial Statements (i) Trend Analysis (ii) Comparative Statement (iii) Common Size Statement
Note : (i) Problems based on trend analysis (ii) Short Problems on Comparative and Common Sized Statements

Chapter 2 – Ratio Analysis and Interpretation
a) Balance Sheet Ratios :
(i) Current Ratio
(ii) Liquid Ratio
(iii) Stock Working Capital Ratio
(iv) Proprietary Ratio
(v) Debt Equity Ratio
(vi) Capital Gearing Ratio
b) Revenue Statement Ratios :
(i) Gross Profit Ratio
(ii) Expenses Ratio
(iii) Operating Ratio
(iv) Net Profit Ratio
(v) Net Operating Profit Ratio
(vi) Stock Turnover Ratio
c) Combined Ratio
(i) Return on Capital employed (Including Long Term Borrowings)
(ii) Return on proprietor’s Fund
(Shareholders Fund and Preference Capital)
(iii) Return on Equity Capital
(iv) Dividend Pay out Ratio
(v) Debt Service Ratio
(vi) Debtors Turnover
(vii) Creditors Turnover
(Practical Question on Ratio Analysis)

Chapter 3 – Working Capital Management : (Practical Questions)
a) Concept, Nature of Working Capital, Planning of Working Capital
b) Estimation / Projection of Working Capital Requirement in case of Trading and Manufacturing Organization
c) Operating Cycle

Chapter 4 – Capital Budgeting
a) Introduction
b) The Classification of Capital Budgeting Projects
c) Capital Budgeting Process
d) Capital Budgeting Techniques – Payback Period, Accounting Rate of Return, Net Present Value, The Profitability Index, Discounted Payback. (Excluding Calculation of Cash Flow)

Business Economics III

Chapter 1 – INTRODUCTION to Macroeconomics
a) Macroeconomics : Meaning, Scope and Importance.
b) Circular flow of aggregate income and expenditure and its Importance – closed and open economy models
c) The Measurement of National Product: Meaning and Importance of National Income Accounting – conventional and Green GNP and NNP concepts – National Income and Economic Welfare.
d) Trade Cycles: Features and Phases
e) Classical Macro economics : Say’s law of Markets – Features, Implications and Criticism

a) The Principle of Effective Demand : Aggregate Demand and Aggregate Supply
b) Consumption Function: Properties, Assumptions and Implications
c) Investment Function and Marginal Efficiency of Capital
d) Investment Multiplier effect on Income and Output: Assumptions, Working, Leakages, Criticism and Importance – paradox of thrift
e) Relevance of Keynesian theory tools to the developing countries
Liquidity Preference Theory of Interest

a) The IS-LM model of integration of commodity and money markets
b) Inflation and unemployment : Philips curve
c) Stagflation : meaning, causes, and consequences
d) Supply side economics

a) Money Supply: Determinants of Money Supply – Factors influencing Velocity of Circulation of Money
b) Demand for Money : Classical and Keynesian approaches and Keynes’ liquidity preference theory of interest – Friedman’s restatement of Demand for money
c) Money and prices : Quantity theory of money – Fisher’s equation of exchange – Cambridge cash balance approach
d) Inflation : Demand Pull Inflation and Cost Push Inflation – Effects of Inflation- Nature of inflation in a developing economy – policy measures to curb inflation- monetary policy and inflation targeting

Commerce III

Chapter 1 – Introduction To Management
a) Management- Concept, Nature, Functions, Managerial Skills & Competencies
b) Evolution of Management Thoughts
Classical Approach: Scientific Management – F.W.Taylor’s Contribution
Classical Organisation Theory: Henri Fayol’s Principles
Neo Classical : Human Relations Approach – Elton Mayo’s Hawthorne experiments
c) Modern Management Approach – PeterDrucker’s Dimensions of Management, Indian Management Thoughts: Origin & Significance of Indian Ethos to Management.

Chapter 2 – Planning & Decision Making
a) Planning – Steps, Importance, Components, Coordination – Importance
b) M.B.O – Process, Advantages, Management By Exception- Advantages; Management Information System – Concept, Components
c) Decision Making – Techniques, Essentials of a Sound Decision Making, Impact of Technology on Decision Making

Chapter 3 – Organizing
a) Organizing – Steps, Organization Structures – Features of Line & Staff Organization, Matrix Organization, Virtual Organization, Formal v/s Informal Organization
b) Departmentation – Meaning – Bases, Span of Management – Factors Influencing Span of Management, Tall and Flat Organization
c) Delegation of Authority – Process, Barriers to Delegation, Principles of Effective Delegation. Decentralization : Factors Influencing Decentralization, Centralization v/s Decentralization

Chapter 4 – Directing And Controlling
a) Motivation – Concept, Importance, Influencing factors.
Importance of Communication, Barriers to effective Communication
b) Leadership – Concept, Functions, Styles, Qualities of a good leader.
c) Controlling – Concept, Steps, Essentials of good control system, Techniques of Controlling – PERT, CPM, Budgetary Control, Management Audit.

Business Law I

Chapter 1 – Indian Contract Act – 1872 Part – I
a) Contract – Definition of Contract and Agreement, Essentials of Valid Contract, Classification of Contracts.
b) Offer and Acceptance – Rules of valid offer and acceptance, Counter offer, standing or open offer, distinguish between offer and invitation to offer. Concept of Communication and Revocation of offer and acceptance (sec. 3,5)
c) Capacity to Contract (S. 10-12) – Minor, Unsound Mind, Disqualified Persons.
d) Consideration (S. 2 & 25) – Concept and Importance of consideration, Legal rules of Consideration, Exceptions to the Rule, ‘No Consideration No Contract’(Ss. 25) Unlawful Consideration (S 23)

Chapter 2 – Indian Contract Act – 1872 Part – II
a) Consent (Ss.13, 14-18, 39.53, 55, 66) – Agreements in which consent is not free – Coercion, Undue Influence, Misrepresentation Fraud, Mistake.
b) Void Agreements (S. 24-30) – Concept, Void Agreements under Indian Contract Act.
c) Contingent Contract (S. 31), Quasi Contract (S.68-72), Concept of E-Contract & Legal Issues in formation and discharge of E-Contract. Concept of Performance of Contract (S 37)
d) Modes of Discharge of Contract, Remedies on breach of Contract (73-75)

Chapter 3 – Special Contracts
a) Law of Indemnity & Guarantee (Ss. 124-125, Ss. 126-129, 132-147) – Concept, Essentials elements of Indemnity and Guarantee, Contract of Indemnity vs. Guarantee, Modes of Discharge of Surety.
b) Law of Bailment (S. 148, 152-154, 162, 172, 178, 178A, 179) – Concept, Essentials of Bailment, Kinds of Bailment, Rights and Duties of Bailor and Bailee
c) Law of Pledge – Concept, Essentials of valid Pledge, Lien – concept, Difference between Pledge and Lien, Rights of Pawnor & Pawnee. (Ss. 173, 174, 177)
d) Law of Agency (Ss. 182-185, 201-209) – Concept, Modes of creation of Agency, Modes of termination of Agency, Rights& Duties of Principal and Agent.

Chapter 4 – The Sale Of Goods Act – 1930
a) Contract of Sale (S.2) – Concept, Essentials elements of contract of sale, Distinction between Sale and Agreement to sell (S.4) Distinguish between Sale and Hire Purchase Agreement, Types of Goods. Effects of Destruction of Goods (Ss. 6,7.8)
b) Conditions & Warranties (Ss. 11-25 & 62, 63) – Concept, Distinguish between Conditions and Warranties, Implied Conditions & Warranties, Concept of Doctrine of Caveat Emptor – Exceptions.
c) Property – Concept, Rules of transfer of property (Ss. 18-26)
d) Unpaid Seller (Ss. 45-54, 55 & 56) – Concept, Rights of an unpaid seller, Remedies for Breach of contract of Sale (Ss. 55-61),Auction sale – Concept, Legal Provisions. (S. 64)

Chapter 5 – The Negotiable Instruments (Ammended) Act 2015
a) Negotiable Instruments – Concept (S13), Characteristics, Classification of Negotiable Instruments (Ss. 11, 12, 17-20, 42, 43, 104,134,135) Maturity of Instruments.
b) Promissory Note and Bill of Exchange (Ss. 4,5, 108-116) – Concept, Essentials of Promissory Note, Bill of Exchange (Ss. 4, 5), Essential features of promissory note and Bill of exchange, Kinds Promissory note and Bill of exchange, Cheque (S.6) – Concept, Types & Crossing of Cheque, Distinguish between Bill of Exchange & Cheque, Dishonour of Cheque – Concept & Penalties (Ss. 138, 139,142)
c) Miscellaneous Provisions (S. 8-10, 22, 99-102, 118-122, 134-137) – Parties to Negotiable instruments Holder, Holder in due course, Rights & Privileges of Holder in due course, Payment in due course, Noting & Protest (99-104A)

Marketing Management

Chapter 1 – Marketing Management and Marketing Environment
a) Marketing Management: Definition, need and importance of marketing management
b) Functions of marketing management
c) Micro and macro environment with specific reference to India
d) Emerging marketing opportunities in India-Marketing to the bottom of the pyramid, growing middle class
e) International marketing environment

Chapter 2 – Understanding Competition and Strategic Marketing
a) Marketing Strategy : Definition and Features
b) Steps in Strategic marketing planning process
c) SWOT Analysis
d) Michael Porter’s Five Forces Model
e) Analysing Competition

Chapter 3 – Product
a) Definition, Product Levels-Customer Value Hierarchy
b) Product Classifications: Based on durability and tangibility, Consumer goods classification and Industrial goods classification
c) Product Life Cycle: Stages and Features of each stage
d) Product Positioning: Meaning and importance
e) Steps in product positioning

Chapter 4 – Pricing
a) Meaning and objectives of pricing
b) Factors affecting pricing decisions
c) Methods of pricing: Mark-up pricing, Target-Return pricing, Perceived-Value pricing, Value pricing, Going-Rate pricing and Auction pricing
d) Steps in Pricing

Advertising – I

Chapter 1 – Introduction to Advertising
a) Integrated Marketing Communications (IMC) – Concept, Features, Elements, Role of advertising in IMC
b) Advertising: Concept, Features, Evolution of Advertising, Active Participants, Benefits of advertising to Business firms and consumers
c) Classification of Advertising: Geographic, Media, Target audience and Functions

Chapter 2 – Advertising Agency
a) Ad Agency: Features, Structure and services offered, Types of advertising agencies , Agency selection criteria
b) Agency and Client: Maintaining Agency–Client relationship, Reasons and ways of avoiding Client Turnover, Creative Pitch, Agency Compensation
c) Careers in Advertising: Skills required for a career in advertising, Various Career Options, Freelancing Career Options – Graphics, Animation, Modeling, Dubbing.

Chapter 3 – Economic & Social Aspects of Advertising
a) Economic Aspects: Effect of advertising on consumer demand, monopoly and competition, Price
b) Social Aspects: Ethical and social issues in advertising, positive and negative influence of advertising on Indian values and culture
c) Pro Bono/Social advertising: Pro Bono Advertising, Social Advertising by Indian Government through Directorate of Advertising and Visual Publicity (DAVP), Self-Regulatory body – Role of ASCI (Advertising Standard Council of India)

Chapter 4 – Brand Building and Special Purpose Advertising
a) Brand Building: The Communication Process, AIDA Model, Role of advertising in developing Brand Image and Brand Equity, and managing Brand Crises
b) Special Purpose Advertising: Rural advertising, Political advertising, Advocacy advertising, Corporate Image advertising, Green Advertising – Features of all the above special purpose advertising
c) Trends in Advertising: Media, Ad spends, Ad Agencies, Execution of Advertisements

Foundation Course – III

Chapter 1 – Human Rights Violations and Redressal
a) Scheduled Castes – Constitutional and legal rights, Forms of violations, Redressal mechanisms. (2 Lectures)
b) Scheduled tribes – Constitutional and legal rights, Forms of violations, Redressal mechanisms. (2 Lectures)
c) Women – Constitutional and legal rights, Forms of violations, Redressal mechanisms. (2 Lectures)
d) Children – Constitutional and legal rights, Forms of violations, Redressal mechanisms. (2 Lectures)
e) People with Disabilities, Minorities, and the Elderly population – Constitutional and legal rights, Forms of violations, Redressal mechanisms. (4 Lectures)

Chapter 2 – Dealing With Environmental Concerns
a) Concept of Disaster and general effects of Disasters on human life- physical, psychological, economic and social effects. (3 Lectures)
b) Some locally relevant case studies of environmental disasters. (2 Lectures)
c) Dealing with Disasters – Factors to be considered in Prevention, Mitigation (Relief and Rehabilitation) and disaster Preparedness. (3 Lectures)
d) Human Rights issues in addressing disasters- issues related to compensation, equitable and fair distribution of relief and humanitarian approach to resettlement and rehabilitation. (3 Lectures)

Chapter 3 – Science and Technology – I
a) Development of Science – the ancient cultures, the Classical era, the Middle Ages, the Renaissance, the Age of Reason and Enlightenment. (3 Lectures)
b) Nature of science – its principles and characteristics; Science as empirical, practical, theoretical, validated knowledge. (2 Lectures)
c) Science and Superstition- the role of science in exploding myths, blind beliefs and prejudices; Science and scientific temper- scientific temper as a fundamental duty of the Indian citizen. (3 Lectures)
d) Science in everyday life- technology, its meaning and role in development; Interrelation and distinction between science and technology. (3 Lectures)

Chapter 4 – Soft Skills for Effective Interpersonal Communication
Part A (4 Lectures)
a) Effective Listening – Importance and Features.
b) Verbal and Non-Verbal Communication; Public-Speaking and Presentation Skills.
c) Barriers to Effective Communication; Importance of Self-Awareness and Body Language.
Part B (4 Lectures)
a) Formal and Informal Communication – Purpose and Types.
b) Writing Formal Applications, Statement of Purpose (SOP) and Resume.
c) Preparing for Group Discussions, Interviews and Presentations.
Part C (3 Lectures)
a) Leadership Skills and Self-Improvement – Characteristics of Effective Leadership.
b) Styles of Leadership and Team-Building.

Related Posts :
FYBCOM Subjects
SYBCOM Subjects
TYBCOM Subjects
FYBCOM Syllabus
SYBCOM Syllabus
TYBCOM Syllabus

SYBCOM Syllabus

SYBCOM Syllabus
SYBCOM Syllabus (Semester IV)

1) Accounting and Financial Management IV
2) Financial Accounting and Auditing
3) Advertising II
4) Commerce IV
5) Business Law II
6) Business Economics IV
7) Marketing Management
8) Foundation Course IV

SYBCOM Semester 4 (Chapters)

Accountancy & Financial Management – IV

Chapter 1 – Introduction to Company Accounts
a) Introduction of Basic Terms : Types of companies, nature and formation of companies, Shares, Debentures, Share Capital, Reserves and surplus, types of assets and liabilities, dividen, format of Balance Sheet (Only theory)
b) Issue of Shares : Different modes IPO, Private Placements, Preferential, Rights, ESO, SWEAT and ESCROW account, Issue of shares at par, premium and discount, Under subscription and Over subscription of shares, forfeiture and reissue of forfeited shares, issue of shares for consideration other than cash. (Only theory)
c) Issue of Debentures : Types of Debentures, Issue of debentures at par, premium and discount, Issue of Debentures with consideration of Redemption ,Issue of debentures for cash receivable in instalments or at a time Issue of debentures for consideration other than cash. (Only theory)

Chapter 2 – Redemption of Preference Shares
Provision of the Companies Act for redemption of Preference Shares (Sec. 55 of the Companies Act, 2013), Companies (Share and Debentures) Rules.
Methods of Redemption of fully paid up Preference Shares as per Companies Act, 2013 : The proceed of a fresh issue of shares, the capitalisation of undistributed profits and a combination of both, calculation of minimum fresh issue to provide the fund for redemption (Question on entries and/or Balance Sheet)
Note: Companies governed by Section 133 of the Companies Act, 2013 and comply with the accounting standards prescribed for them. Hence, the balance in security premium account not to be utilised for premium payable on redemption of preference shares.

Chapter 3 – Redemption of Debentures
Introduction : Provisions of Section 71 (1) and (4) of the Companies Act, 2013, Creation and investment of DRR including The Companies (Share Capital and Debentures) Rules, 2014, the methods of writing-off discount/loss on issue of debentures; Terms of issue of debentures
Methods of redemption of debentures : By payment in lumpsum and by payment in instalments (excluding from by purchase in open market), Conversion.
(Question on entries. ledgers and/or Balance Sheet and /or redemption of preference shares)

Chapter 4 – Ascertainment and Treatment of Profit Prior to Incorporation
(i) Principles for ascertainment
Preparation of separate combined, columnar Profit and Loss A/c including different basis of allocation of expenses and income

Note : The Law and Standards in force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.


Chapter 1 – Introduction to Auditing
a) Basics – Financial Statements, Users of Information, Definition of Auditing, Objectives of Auditing, Inherent limitations of Audit, Difference between Accounting and Auditing, Investigation and Auditing
b) Errors & Frauds – Definitions, Reasons and Circumstances, Types of Error, Types of Frauds, Risk of Fraud and Error in Audit, Auditors Duties and Responsibilities in case of Fraud
c) Principles of Audit, Materiality, True and Fair View
d) Types of Audit – Meaning, Advantages, Disadvantages of Balance Sheet Audit, Interim Audit, Continuous Audit, Concurrent Audit and Annual Audit, Statutory Audit

Chapter 2 – Audit Planning, Procedures and Documentation
a) Audit Planning – Meaning, Objectives, Factors to be considered, Sources of obtaining information, Discussion with Client, Overall Audit Approach
b) Audit Program – Meaning, Factors, Advantages and Disadvantages, Overcoming Disadvantages, Methods of Work, Instruction before commencing Work, Overall Audit Approach
c) Audit Working Papers – Meaning, importance, Factors determining Form and Contents, Main Functions / Importance, Features, Contents of Permanent Audit File, Temporary Audit File, Ownership, Custody, Access of Other Parties to Audit Working Papers, Auditors Lien on Working Papers, Auditors Lien on Client’s Books

Chapter 3 – Auditing Techniques and Internal Audit Introduction
a) Test Check – Test Checking Vs Routing Checking, Test Check Meaning, Features, Factors to be considered, when Test Checks can be used, Advantages, Disadvantages, Precautions
b) Audit Sampling – Audit Sampling, Meaning, Purpose, Factors in determining sample size – Sampling Risk, Tolerable Error and Expected Error, Methods of selecting Sample Items, Evaluation of Sample Results, Auditors Liability in conducting audit based on Sample
c) Internal Control – Meaning and purpose, review of internal control, advantages, auditors duties, review of internal control, Inherent Limitations of Internal control, internal control samples for sales and debtors, purchases and creditors, wages and salaries. Internal Checks Vs Internal Control, Internal Checks Vs Test Checks
d) Internal Audit : Meaning, basic principles of establishing Internal audit, objectives, evaluation of internal Audit by statutory auditor, usefulness of Internal Audit, Internal Audit Vs External Audit, Internal Checks Vs Internal Audit

Chapter 4 – Auditing Techniques : Vouching & Verification
a) Audit of Income : Cash Sales, Sales on Approval, Consignment Sales, Sales Returns Recovery of Bad Debts written off, Rental Receipts, Interest and Dividends Received Royalties Received
b) Audit of Expenditure : Purchases, Purchase Returns, Salaries and Wages, Rent, Insurance Premium, Telephone expense Postage and Courier, Petty Cash Expenses, Travelling Commission Advertisement, Interest Expense
c) Audit of Assets Book Debts / Debtors, Stocks – Auditors General Duties; Patterns, Dies and Loose Tools, Spare Parts, Empties and Containers Quoted Investments and Unquoted Investment Trade Marks / Copyrights Patents Know-How Plant and Machinery Land and Buildings Furniture and Fixtures
d) Audit of Liabilities : Outstanding Expenses, Bills Payable Secured loans Unsecured Loans, Contingent Liabilities

Commerce – IV

Chapter 1 – Production & Inventory Management
a) Production Management : Objectives, Scope
Production Planning & Control : Steps, Importance
b) Production Systems : Concept, Types – Continuous and Intermittent.
Productivity: Concept, Factors Influencing Productivity, Measures for improving Productivity.
c) Inventory Management – Objectives, Inventory Control – Techniques.
Scientific Inventory Control System – Importance

Chapter 2 – Quality Management
a) Introduction to Quality: Dimensions of Quality,
Cost of Quality : Types – Internal Failure Cost, External Failure Cost, Appraisal Cost, Prevention Cost,
Quality Circle: Features
b) Quality Management Tools : TQM – Importance, Six Sigma – Process, ISO 9000 – Certification Procedure, Kaizen – Process
c) Service Quality Management: Importance, SERVQUAL Model, Measures to improve service quality.

Chapter 3 – Indian Financial System
a) Indian Financial Market : Structure, Primary Market – IPO Procedure Dematerialisation : Process, Role of Depositories: NSDL and CDSL
b) SEBI: Functions of SEBI, Investors protection measures of SEBI. Stock Exchange – Functions, Speculators.
c) Credit Rating: Advantages, Credit Rating Agencies in India – CRISIL, CARE, and ICRA.

Chapter 4 – Recent Trends In Finance
a) Mutual Funds – Advantages and Limitations, Types, Factors responsible for growth of mutual funds – Systematic Investment Plan.
b) Commodity Market: Categories,
Derivatives Market: Types, Participants, Types of Derivative Instruments.
c) Start-up Ventures – Concept, Sources of Funding,
Micro Finance – Importance, Role of Self Help Groups

Business Economics – IV

Chapter 1 – The Role Of Government In An Economy
a) Meaning and Scope of Public finance.
b) Major Fiscal Functions : Allocation Function, Distribution Function & Stabilization Function
c) Principle of Maximum Social Advantage: Dalton and Musgrave Views – the Principle in Practice, Limitations.
d) Relation between Efficiency, Markets and Governments
e) The Concept of Public Goods and the Role of Government

Chapter 2 – Public Revenue
a) Sources of Public Revenue : Tax and Non-tax Revenues
b) Objectives of taxation – Canons of taxation – Types of taxes : direct and indirect – Tax Base and Rates of taxation : proportional, progressive and regressive taxation
c) Shifting of Tax Burden: Impact and incidence of taxation – Processes – factors influencing incidence of taxation
d) Economic Effects of taxation: on Income and Wealth, Consumption, Savings, Investments and Production.
e) Redistributive and Anti–Inflationary nature of taxation and their implications.

Chapter 3 – Public Expenditure And Public Debt
a) Public Expenditure: Canons – classification – economic effects of public spending – on production, consumption, distribution, employment and stabilization – Theories of Public Expenditure: Wagner’s Hypothesis and Wiseman Peacock Hypothesis – Causes for Public Expenditure Growth.
b) Significance of Public Expenditure: Social security contributions – Low Income Support and Social Insurance Programmes.
c) Public Debt :Classification – Burden of Debt Finance : Internal and External- Public Debt and Fiscal Solvency

Chapter 4 – Fiscal Management and Financial Administration
a) Fiscal Policy: Meaning, Objectives, Constituents and Limitations.
b) Contra Cyclical Fiscal Policy and Discretionary Fiscal Policy: Principles of Sound and Functional Finance
c) Budget – Meaning, Objectives and Types – Structure of Union Budget – Deficit Concepts – Fiscal Responsibility and Budget Management Act.
d) Intergovernmental Fiscal Relations : Fiscal Federalism and Fiscal Decentralization – Central-state Financial Relations – 14th Finance Commission Recommendations

Marketing Management

Chapter 1 – Distribution
(a) Types of middlemen
(b) Factors affecting channel decisions
(c) Functions performed by middlemen
(d) Logistics: Meaning and components
(e) E-marketing : Meaning, Merits and demerits of e-marketing
(f) Online Retailing – Successful online retailers in India and abroad

Chapter 2 – Promotion
(a) Elements of promotion mix
(b) Objectives of promotion and marketing communication
(c) Factors affecting promotion mix decisions
(d) Steps in designing a marketing communication program
(e) Role of Social Media in marketing communication

Chapter 3 – Understanding Buyer Behaviour
(a) Comparing consumer markets (individuals and households) with organizational buyers (Industrial/Business houses)
(b) Factors affecting consumer behaviour
(c) Steps in consumer purchase decision process (with respect to high involvement and low involvement products)
(d) Factors affecting organisational buyer behaviour
(e) Steps in organisational purchase decision process (with respect to different buying situations)

Chapter 4 – Marketing of Services and Rural Marketing
(a) Services: Definition and features
(b) Marketing mix for services marketing
(c) Managing service quality and productivity
(d) Rural market scenario in India
(e) Factors contributing to the growth of rural markets in India
(f) Challenges of rural marketing
(g) Strategies to cope with the challenges of rural marketing

Advertising – II

Chapter 1 – Media in Advertising
a) Traditional Media : Print, Broadcasting, Out-Of-Home advertising and films – advantages and limitations of all the above traditional media
b) New Age Media: Digital Media / Internet Advertising – Forms, Significance and Limitations
c) Media Research: Concept, Importance, Tool for regulation – ABC and Doordarshan Code

Chapter 2 – Planning Advertising Campaigns
a) Advertising Campaign: Concept, Advertising Campaign Planning -StepsDetermining advertising objectives – DAGMAR model
b) Advertising Budgets: Factors determining advertising budgets, methods of setting advertising budgets, Media Objectives – Reach, Frequency and GRPs
c) Media Planning: Concept, Process, Factors considered while selecting media, Media Scheduling Strategies

3. Fundamentals of Creativity in Advertising
a) Creativity: Concept and Importance, Creative Process, Concept of Créative Brief, Techniques of Visualization
b) Creative aspects: Buying Motives – Types, Selling Points- Features, Appeals – Types, Concept of Unique Selling Preposition (USP)
c) Creativity through Endorsements: Endorsers – Types, Celebrity Endorsements – Advantages and Limitations, High Involvement and Low Involvement Products

4. Execution and Evaluation of Advertising
a) Preparing print ads : Essentials of Copywriting, Copy – Elements, Types, Layout- Principles, Illustration – Importance
b) Creating broadcast ads: Execution Styles, Jingles and Music – Importance, Concept of Storyboard
c) Evaluation: Advertising copy, Pre-testing and Post-testing of Advertisements – Methods and Objectives

Business Law – II

Chapter 1 – Indian Companies Act – 2013 Part – I
a) Company – Concept, Features, Role of Promoters (S. 2(69) S. 92), Duties and liabilities of the Promoter Effects of Pre-Incorporation contracts, Consequences of non-registration, and Lifting of Corporate Veil.
b) Classification of Companies Distinction between Private Company and Public Company, Advantages and disadvantages of Private company and Public Company. –Common Procedure for Incorporation of Company.
c) Memorandum of Association (MOA) & Article of Association (AOA) – Concept, Clauses of MOA, AOA- Contents, Doctrine of constructive notice, Doctrine of Ultra Vires, Doctrine of Indoor Management.
d) Prospectus – Concept, Kinds, Contents, Private Placement

Chapter 2 – Indian Companies Act – 2013, Part-II
a) Member of a Company –Concept, Who can become a member, Modes of acquiring membership, Cessation of membership, Right & Liabilities of Members.
b) Director – Qualifications & Disqualification, Classification, Director Identification Number (DIN), Legal Position of Directors.
c) Meetings – Types, Legal Provisions of Statutory Meeting, Annual General Meeting, Extra-Ordinary Meeting, Board Meeting.

Chapter 3 – Indian Partnership Act – 1932
a) Partnership – Concept, Essentials, True Test of Partnership, Partnership Deed, Types of Partnership, Rights and Duties of Partners, Distinguish between Partnership & Hindu Undivided Family (HUF).
b) Dissolution – Concept, Modes of Dissolution, Consequences of Dissolution.
c) Limited Liability Partnership (LLP) 2008 – Concept, Characteristics, Advantages & Disadvantages, Procedure for Incorporation.
d) Extent of L.L.P. – Conversion of LLP, Mutual rights & duties of partners, Winding up of LLP, Distinction between LLP and Partnership.

Chapter 4 – Consumer Protection Act, 1986 & Competition Act 2002
a) Consumer Protection Act – Concept , Objects, Reasons for enacting the Consumer Protection Act, Definition of Consumer, Consumer Dispute, Complaint, Complainant, Defect, Deficiency, Consumer Dispute, Unfair Trade Practices, Goods and Services.
b) Consumer Protection Councils & Redressal Agencies – District, State & National.
c) Competition Act 2002 – Concept, Salient Features, Objectives & Advantages.
d) Abuse of Dominant Position, Competition Commission of India, Anti-Competition Agreements.

Chapter 5 – Intellectual Property Rights
a) Intellectual Property Right (IPR) – Concept, Nature, Introduction & background of IPR in India.
b) IPR relating to Patents – Concepts of Invention and discovery, Comparison (S2 (j)), Concept of Patents, General principles applicable to working of patented inventions, Term of Patent. Infringement of Patent Rights & Remedies. (Ss. 104-115).
c) IPR relating to Copyrights – Concept of Copyright (Ss. 14, 16, 54,) Concept of author and authorised acts, (S.2) Ownership of Copy right (S.17) Duration or term of Copy right. (S. 22-27), Original work and fair use, Rights of Copyright holder, Infringement of Copyrights & Remedies. (Ss. 51, 52)
d) IPR relating to Trademarks –Concept, Functions of Trade Mark, types, trademarks that cannot be registered, Registration of Trade Marks and rights of the proprietor of Trade Marks. Procedure for registration of Trade Marks., Infringement of Trademarks & Remedies.

Foundation Course – IV

Chapter 1 – Significant, Contemporary Rights of Citizens
a) Rights of Consumers – Violations of consumer rights and important provisions of the Consumer Protection Act, 2016; Other important laws to protect consumers; Consumer courts and consumer movements. (3 Lectures)
b) Right to Information – Genesis and relation with transparency and accountability; important provisions of the Right to Information Act, 2005; some success stories. (3 Lectures)
c) Protection of Citizens’/Public Interest – Public Interest Litigation, need and procedure to file a PIL; some landmark cases. (3 Lectures)
d) Citizens’ Charters, Public Service Guarantee Acts. (3 Lectures)

Chapter 2 – Approaches to Understanding Ecology
a) Understanding approaches to ecology – Anthropocentrism, Biocentrism and Eco centrism, Ecofeminism and Deep Ecology. (3 Lectures)
b) Environmental Principles – 1 : The Sustainability Principle; The Polluter Pays Principle; The Precautionary Principle. (4 Lectures)
c) Environmental Principles – 2 : The Equity Principle; Human Rights Principles; The Participation Principle. (4 Lectures)

Chapter 3 – Science and Technology – II
a) Some Significant Modern Technologies, Features and Applications (7 Lectures)
i. Laser Technology – Light Amplification by Stimulated Emission of Radiation; Use of Laser in Remote Sensing, GIS/GPS Mapping, Medical Use.
ii. Satellite Technology – Various uses in satellite navigation systems, GPS, and imprecise climate and weather analyses.
iii. Information and Communication Technology- convergence of various technologies like satellite, computer and digital in the information revolution of today’s society.
iv. Biotechnology and Genetic Engineering – Applied biology and uses in medicine, pharmaceuticals and agriculture; genetically modified plant, animal and human life.
v. Nanotechnology – Definition: the study, control and application of phenomena and materials at length scales below 100 nm; uses in medicine, military intelligence and consumer products.
b) Issues of Control, Access and Misuse of Technology. (4 Lectures)

4. Introduction to Competitive Exams
a) Basic information on Competitive Examinations- the pattern, eligibility criteria and local centres:
i. Examinations conducted for entry into Professional Courses – Graduate Record Examinations (GRE), Graduate Management Admission Test GMAT), Common Admission Test (CAT) and Scholastic Aptitude Test (SAT).
ii. Examinations conducted for entry into jobs by Union Public Service Commission, Staff Selection Commission (SSC), State Public Service Commissions, Banking and Insurance sectors, and the National and State Eligibility Tests (NET / SET) for entry into teaching profession.
b) Soft skills required for Competitive Examinations  (7 Lectures)
i. Information on areas tested : Quantitative Ability, Data Interpretation, Verbal Ability and Logical Reasoning, Creativity and Lateral Thinking
ii. Motivation: Concept, Theories and Types of Motivation
iii. Goal-Setting: Types of Goals, SMART Goals, Stephen Covey’s concept of human endowment
iv. Time Management: Effective Strategies for Time Management
v. Writing Skills: Paragraph Writing, Report Writing, Filing an application under the RTI Act, Consumer Grievance Letter.

From the below download link you can find other optional subjects and detailed syllabus of SYBCOM Subjects.

From the below download link you can find other optional subjects and detailed syllabus of TYBCOM Subjects.

SYBCOM subjects and syllabus pdf

Tips to score good marks in FYBCOM Exam

  1. Don’t wait until the last minute to start studying: begin early. You’ll have more time to learn the topic and solve questions, the earlier you start.
  2. Remain arranged: Plan a study schedule and stick to it. Take time to rest and refresh during breaks.
  3. Regularly review your notes: Regularly reviewing back your notes will help you keep the content in your memory.
  4. Practice, practice, practice: By working through sample problems and completing sample tests, you can identify your areas of weakness and become familiar with the exam’s format.
  5. Ask for assistance if you need it: If you’re having trouble with the subject, don’t be shy to ask for assistance. You can seek advice from your teacher, a classmate, or a tutor.
  6. Get a good night’s sleep: The night before the exam, be sure to get lots of rest. A mind that has got enough sleep is better prepared to memorize and recall information.
  7. Arrive early on exam day: Arrive early on the day of the exam to give yourself time to settle your worries and mentally prepare.
  8. Stay focused during the exam: Avoid being distracted during the exam by remaining focused. Take a deep breath and return your attention to the activity at hand if you realize that your mind is roaming.
  9. Don’t waste too much time on any one question: keep an eye on the time. If you start to struggle, leave it and return to it later.
  10. Review your exam after you’re done: After you’re finished, review your paper for a while. By doing this, you’ll be able to correct any mistakes you may have made and provide any answers you’re not sure about.