B.Com Sem 6 Previous Year Question Papers — VNSGU / Saurashtra University (2019–2024)

International Trade and Finance

Theories of International Trade: Adam Smith's Absolute Cost Advantage, David Ricardo's Comparative Cost Advantage Theory (assumptions, opportunity cost ratios, numerical illustration, gains from trade), Heckscher-Ohlin Factor Endowment Theory, Terms of Trade (Net Barter, Gross Barter, Income terms), Free Trade vs Protection (Tariffs, Quotas, Non-tariff barriers), Balance of Payments — BOP (Current Account vs Capital Account components, Causes and Correction of BOP Deficit), Foreign Exchange Market (Spot vs Forward rates, Exchange rate determination under Purchasing Power Parity — PPP theory), International Institutions (IMF, World Bank, World Trade Organization — WTO agreements, MFN clause), and Export Financing & Documentation (Letter of Credit mechanism, Bill of Lading, Shipping Bill).

Advanced Accountancy / Accounting Standards

Overview of Indian Accounting Standards (AS) and Ind AS: In-depth study of AS 1 (Disclosure of Accounting Policies), AS 2 (Valuation of Inventories — Lower of Cost or Net Realizable Value), AS 9 (Revenue Recognition), AS 10 (Property, Plant and Equipment), AS 13 (Accounting for Investments), and AS 14 (Accounting for Amalgamations). Holding Company Accounts: Preparation of Consolidated Balance Sheet of Holding Company and its Subsidiary Company under Companies Act 2013 (Calculation of shareholding ratio, Date of acquisition, Pre-acquisition capital profits vs Post-acquisition revenue profits, Minority Interest calculation, Cost of Control / Goodwill vs Capital Reserve, Treatment of unrealized inter-company profits on stock, Inter-company debts elimination), and Liquidation of Companies (Statement of Affairs and Deficiency Account).

Business Ethics and Corporate Governance

Business Ethics: Meaning, Sources, Importance, and Ethical Dilemmas in Business (Bribery, insider trading, discrimination, consumer exploitation), Corporate Social Responsibility (CSR): Provisions under Section 135 of Companies Act 2013 (Applicability criteria: Net Worth ₹500 Cr, Turnover ₹1000 Cr, Net Profit ₹5 Cr; CSR Committee composition; Mandatory 2% average net profit spending; Permissible Schedule VII activities; CSR reporting), Corporate Governance: Meaning, Principles, Pillars (Transparency, Accountability, Fairness, Responsibility), Cadbury Committee, Kumar Mangalam Birla Committee, SEBI (Listing Obligations and Disclosure Requirements — LODR) Regulations, Board Composition, Role of Independent Directors, Audit Committee functions, Whistleblower Policy, and Corporate Scams Analysis (Enron, Satyam Computers).

E-Commerce and Digital Business

Framework of E-Commerce, Business Models (B2B, B2C, C2C, C2B, G2C), Electronic Payment Systems (Credit/Debit cards, Net banking, Unified Payments Interface — UPI, IMPS, RTGS, Mobile Wallets, Payment Gateways), Security Architecture in E-Commerce (Cyber threats — Phishing, Spoofing, Malware, Hacking; Encryption techniques — Symmetric vs Asymmetric encryption; SSL/TLS certificates; Digital Signatures), Legal Framework: Information Technology Act 2000 (Key provisions for digital contracts and cyber offenses), and Digital Marketing Essentials (Search Engine Optimization — SEO, Search Engine Marketing — SEM, Social Media Marketing, Email campaigns).

Project Work / Dissertation

Comprehensive commerce research project: Topic selection, Problem statement, Literature review, Research methodology, Primary/Secondary data collection, Data analysis using statistical tools, Findings, Suggestions, Conclusion, Bibliography, and Oral Project Viva-Voce defense.