Department of Commerce(Evening)
All the students of Semester IV of [Link] (4 YEAR & 3 YEAR) are instructed to complete the
following Projects as a part of their TUTORIAL Examination as per Calcutta University Norms
(under CCF).
They are instructed to note the following details and adhere to them strictly.
Format:
Hand written Projects in A4 size white paper
(the assignments of each subject should be Stapled separately without any Channel File or
Spiral Binding)
Date and Time of Submission:
22-07-2026 (05:30PMto06:30PM)
Reporting Time: 05:00 PM sharp
Necessary Details to be written on the front page of Project:
1. Student's Name
2. College Roll No.
3. Calcutta University Registration No.
4. Calcutta University Roll No
5. Subject of Project Work
6. Title of Project
7. Year of Submission
8. Contact Number.
FINANCIAL ACCOUNTING II
1. Delhi Head Office has a branch at Jaipur. From the following particulars, prepare the Branch
Debtors Account and the Branch Account (under the Debtors Method) to ascertain the profit or loss
made by the branch for the year ended 31st March 2026.
Particulars ₹
Opening balance of Branch Debtors 20,000
Opening balance of Branch Stock 15,000
Goods sent to branch during the year 1,20,000
Cash sales during the year 60,000
Credit sales during the year 90,000
Cash received from debtors 80,000
Discount allowed to debtors 1,000
Goods returned by debtors 2,000
Bad debts written off 1,500
Closing balance of Branch Stock 18,000
Branch expenses (paid by Head Office) 12,000
(15)
2. R of Kolkata consigned 500 units of goods costing ₹200 each to S of Patna, invoicing them at cost
plus 25%. R paid ₹5,000 as freight and insurance. S sold 400 units at ₹280 per unit and incurred
₹2,000 as selling expenses. S is entitled to a commission of 5% on sales.
Prepare the Consignment Account in the books of R, showing the necessary workings for loading
and closing stock valuation.
(10)
Sales Management
1. Describe in details the Island Model of Sales organization. (15)
2. Describe the various methods of performance evaluation of Sales channel members. (10)
E- Commerce & Business Communication
1. Write Short notes on the following:
B2C, B2B & B2G (15)
2. What is the difference between Formal and informal Communication . (10)
Business Regulatory Framework
1. State the essential elements of a contract as per the Indian Contract Act 1872. (10)
2. State the duties and rights of a buyer as per The Sale of Goods Act 1930. (15)