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Home / Syllabus / Bachelor of Commerce (B.Com.) / TY BCOM / Semester 6 / Purchase and Store Keeping II

Bachelor of Commerce (B.Com.) Purchase and Store Keeping II Syllabus - Mumbai University

This is the TY BCOM syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based syllabus below alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

Purchase and Store-keeping - II Syllabus.pdf
Major elective · Semester 6 · TY BCOM · 4 credits · 100 marks

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Syllabus for Purchase and Store-keeping - II

Major elective · Semester 6 · TY BCOM · 4 credits · 100 marks

Module I: Fundamentals of Storekeeping and Material Handling (15)

  • Unit I: Fundamentals of Storekeeping
  • Storekeeping: Concept, Scope of Storekeeping, Objectives and Importance of Storekeeping, Functions of Storekeeping, Types of Stores – Centralized, Decentralized, Stages in Storekeeping Process, Difference between Storekeeping and Warehousing.
  • Role of Storekeeper and Store Administration - Duties and Responsibilities of Storekeeper, Storekeeper as a Custodian of Materials, Workforce Safety Standards (OHSAS)- concept and importance, Compliance and SOP-based Storekeeping- concept and advantages. Ethical Responsibilities and Accountability in Storekeeping
  • Unit II: Material Handling and Preservation
  • Material Handling: Objective, Advantages & Principles, Protection and Preservation of materials in store. Advantages and limitation in Material handling system, Automation in Material handling
  • Store Location, Layout and Green Storage:- Importance of Store Location, Factors influencing Store Location, Objectives and Principles of Store Layout, Types of Store Layout, Automated Storage and Retrieval Systems(ASRS)- concept and advantages , Sustainable store design (Green warehousing)- concept- importance.

Module II: Store Accounting, Records, and Digital Transformation (15)

  • Unit I: Store Accounting & Record Management
  • Store Accounting: Objectives, Importance and Need for Store Accounting, Digital Store accounting – Use of ERP in Accounting, Store Accountant: Qualities, Skills and Qualifications
  • Inventory Valuation methods: FIFO, LIFO, Simple Average, Weighted Average, NIFO, HIFO and its Advantages and Disadvantages., Real-Time Stock valuation Techniques Unit-II Store Records, Documentations & Stock Audit
  • Store Record keeping: Meaning, Need and Objectives of Store Records, Bin Card and Store Ledger – Meaning & Advantages, distinguish between Bin card and Store Ledger, Documents required for store record.
  • Stock Audit & Digital Audit: Stock Audit – Meaning and Importance, Stock Verification, Lead Time – Concept and Classification, Computerized Store Records, E-Bin cards, barcode scanning, RFID in store tracking, Digital Audit Trails and Compliance Reporting.

Module III: Inventory Control and Modern Techniques (15) Unit-I Quantitative Stock Management Techniques

  • Stock Levels and Inventory Planning: Meaning and Importance, Types of Stock Levels: Minimum, Maximum, Re-order level, Danger level, Average Stock Level, Concept of Buffer Stock, Role of Lead Time in stock management, Dynamic Inventory Planning.
  • Value Analysis and ABC Analysis: Value Analysis – Concept, Essentials and Steps, ABC Analysis – Meaning, Purpose, Steps, Advantages and Limitations.
  • Unit-II Modern Inventory Control Techniques
  • Inventory Control System: Meaning & objectives of Inventory control, Periodic vs. Perpetual Inventory control– Advantages & Disadvantages, Inventory Cost Reduction Strategies.
  • Inventory Control Techniques & Practices: Inventory control techniques, Economic order Quantity (EOQ) – Concept & Importance, Just in time- advantages and Limitations, Lean Inventory management- principles and importance, AI in Inventory forecasting, Sustainability- oriented Inventory Control.

Module IV: Logistics, SCM, and Emerging Trends (15)

  • Unit-I: Logistics and Supply Chain Management
  • Logistics Management: Logistics – Concepts, Nature, Elements, Importance & Challenges, Role of Logistics in Time and place Utility, Sustainable Logistics.
  • Supply Chain Management (SCM): Supply chain management –Concept, Objectives, Benefits & Process of Supply Chain Management, Component of Supply chain, Supply chain ethics and Transparency
  • Unit-II: Emerging Trends in Logistics and SCM
  • Recent Trends in Logistics & SCM: Role of Information Technology in Logistics & SCM, Logistics Outsourcing – Concept and Benefits, Warehouse Management System (WMS) features, advantages and limitations, IoT-enabled warehouses, Cloud-based inventory systems-features and benefits.
  • Contemporary Developments in Storekeeping and Logistics: E-commerce Logistics and Last-Mile Delivery Optimization& it challenges, Reverse Logistics (Returns Management), Artificial Intelligence in Logistics, Blockchain for inventory traceability, Green Practices in Logistics, Smart warehouses and Industry 4.0 linkages.

Reference Books

  • 1 K. Shridhara Bhat, Materials Management: Text and Cases, Himalaya Publishing House.
  • 2 P. Gopalakrishnan, Materials Management: An Integrated Approach, Prentice Hall of India.
  • 3 K. K. Ahuja, Production and Operations Management, S. Chand & Company
  • 4 Raghuram, G. & Rangarajan, N.Logistics and Supply Chain Management McGraw-Hill Education
  • 5 Jay Heizer, Barry Render & Chuck Munson, Operations Management, Pearson Education
  • 6 Richard J. Tersine, Principles of Inventory and Materials Management, Pearson Education
  • 7 John W. Toomey, Inventory Management: Principles, Concepts and Techniques, Springer
  • 8 Tony Wild, Best Practice in Inventory Management Routledge
  • 9 Arnold, J. R. Tony, Chapman & Clive Lloyd, Introduction to Materials Management, Pearson Education

Reproduced from the University of Mumbai syllabus for Bachelor of Commerce (B.Com.) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.

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