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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
B.COM. THIRD SEMESTER
DEPARTMENT OF COMMERCE BCOM 3.1: CORPORATE ACCOUNTING-I
W.e.f. academic year 2013-14 & onwards
Objectives :
1. To provide the knowledge relating to the Corporate Accounting.
2. To enable students to prepare final accounts Corporate Sector.
3. To enable the students to prepare financial statements of Joint Stock, Insurance and Bank
Companies
Unit-I: Issue of shares and Allotment of shares : Accounting treatment of over subscription, Forfeiture and re-issue of forfeited shares.
Valuation of shares
08 Hrs
Unit-II: Issue and redemption of preference shares, debentures and valuation of goodwill:
A) Legal provisions to issue of preference shares, accounting aspect of redemption of
preference shares-redemption out of proceeds of fresh issue and or reserves and creation of capital
redemption reserves. Debentures- different terms of issue of debentures and different methods of
redemption.
B) Valuation of goodwill- Concept & need of valuation of goodwill, Types of goodwill.
12 Hrs
Unit-III : Company final accounts:
Provisions relating to maintenance of accounts-managerial remuneration, divisible
profit, guidelines on bonus issue of shares, transfer of profits to reserve, accounting treatment of
tax provisions, vertical and horizontal forms of financial statements.
12 Hrs
Unit-IV : Profit prior to incorporation:
Meaning, time ratio, sales ratio and accounting procedure.
6 Hrs
Unit-V: Bank Accounts : Legal provisions of Banking Regulation Act 1949, forms of profit and loss account and balance sheet, classification of banking companies assets and calculation of provision for doubt full debts, reserve for unexpired discount, preparation· of annual financial statement.
12 Hrs
For Test, Group Discussion on Practical aspects of accounts, Problem solving skill 14 Hrs
Suggested Readings:
1.Tulsian : Advanced Accounting, Persons, New Delhi
2.S.N.Maheshwari : Advance Accounting Vol.II,Vikas Publishing house New Delhi
3.Arunadhalam :Advance Accounting Himalaya Publishing House Mumbai.
4. Bhttacharya :Financial Accounting for manager, PHI, New Delhi.
5. R.L.Gupta& Radhaswamy :Advanced Accounting Vol.II,Sultan Chand &sons New Delhi
6. Ravi Kishor :Advance Accounting Taxmann, New Delhi.
7,Jain &NArang : Advanced Accounting,Vol II Kalyani, New Delhi.
8. Shukla &Grewal :Advanced Accountancy Vol II
9. D.S.Rawat : Taxmann Student guide to Accounting standards
10.Desouza : Snow White.
P a g e | 2
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE 3.2 (A) BUSINESS STATISTICS - I
(For students who have not studied Statistics at PU I & II / XI & XII classes)
Objectives: To train the students of commerce to become familiar with the elementary tools of statistics
which are used in the analysis of a collected data.
Units Topics No of periods
I Classification and Tabulation:
Definitions of variable. Discrete and continuous variables. Definition of
classification, objectives, four basis of classification. Idea of discrete and
continuous frequency distributions. Inclusive and exclusive classes. (No
problems on the construction) Definition of Tabulation, Objectives, parts
of a table. Problems.
12
II Averages: Concept of an average, qualities of a good average, Arithmetic mean.
Problems on ungrouped data, discrete and continuous frequency
distributions. Arithmetic mean for two groups combined together. Merits
and Demerits Arithmetic mean. Definition of median. Median for
ungrouped and grouped data. Merits and Demerits, quartiles and problems.
Definition of mode. Mode for ungrouped and grouped data,
discrete frequency distribution, continuous frequency distribution. Merits
and Demerits and problems. Geometric Mean and Harmonic Mean (Only
definition).
12
III Dispersion or Variation:
Concept of dispersion. Absolute and relative measures of Range, Quartile
Deviation, Mean Deviation, Standard Deviation, Co-efficient of variation
and problems.
12
IV Linear correlation and Regression:
Definition of correlation between two variables. Positive correlation,
negative correlation, zero correlation. Methods of studying correlation.
Scatter diagram method, Karl Pearson’s method, Spearman’s rank
correlation method. Properties of Karl Pearson’s correlation coefficient.
Concept of regression equations, regression lines, Estimation of unknown
value using regression lines.
12
V Time Series and Index numbers:
Definition of a time series. Components of a time series. Calculation of
trend values. Method of moving averages. Method of least squares for
straight line trend. Uses of index numbers. Construction of index numbers
using Laspeyer’s method, Paasche’s method, Fisher’s method, Marshall-
Edgeworth method. Cost of living index number. Problems on family
budget method.
12
Suggested Reference:
1. Business Statistics by Prof. R. H. Dhareshwar
2. Business Statistics by S. C. Gupta
3. Business Statistics by S. P. Gupta
4. Statistics by Sanchati & Kapoor
P a g e | 3
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE BCOM3.2 (B) COMMERCIAL ARITHMETIC – I
(For the students who have already studied Statistics at PU I & II/XI & XII)
OBJECTIVES: To train the students of commerce to become familiar with the practical problems
relating to commerce and business environment and make them acquainted with actual commercial
problems existing in the modern world.
Units Topics No of periods
I Indices:
Definition of base and index. Laws of indices (Without proof). Problems.
Logarithms: Definition of logarithm, base and principal. The four laws of
logarithms (Without proof). Problems. Application of common logarithm
to simplify products, quotients, power or combinations of these.
12
II Ratio:
Definition of ratio, antecedent, consequent in a ratio. Simplest form of a
ratio. Continued ratio. Problems based on these. Proportion: Definition of
proportion, means, extremes, relation between means and extremes. Rule
of three. Problems. Direct and inverse proportion. Compound proportion.
Problems.
12
III Commission and Brokerage:
Definitions of commission and brokerage, Agent and broker. Problems on
commission and brokerage. Discount: Definition of Discount. Trade
discount, Cash discount, Marked price, Invoice price, net price or selling
price. Problems.
12
IV Life Insurance:
Types of Insurance policies. Calculation of premium. Maturity value,
surrender value. Paid up value.
General Insurance: Definition. Insured value, Calculation of premium,
Under insurance, Over Insurance, Calculation of compensation
12
V Partnership:
Definition, Sharing profits and losses, Capital for 10equal and unequal
periods. Definition of goodwill and calculation of goodwill on admission
of a new partner and retirement of a partner. Problems based on these.
12
SUGGESTED REFERENCE:
1. Commercial Arithmetic by Prof. R. H. Dhareshwar
2. Commercial Arithmetic by Iyer and Bari
3. Commercial Arithmetic by Patvardhan and Joshi
4. Commercial Arithmetic by Sutaria
P a g e | 4
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF ECONOMICS
BCOM3.3 : MONETARY ECONOMICS Objectives:
1. To make students to understand the concepts of money, value of money and supply of
money in the Indian context.
2. To familiarize students with consumer price index in India and inflation.
3. To introduce students to the Indian money market, commercial banking and working
of RBI.
Unit-I Money :
Meaning-functions-static and dynamic functions-money and near money-Supply of
money-M1, M2, M3, M4, Keynes concept of demand for money-Monetary standard-meaning –
paper currency standard. 8 Hrs
Unit-II Value of money :
Meaning- measurement-Consumer price index -Inflation-meaning–types-Causes effects-
control-inflationary gap-stagflation. Quantity theory of money-
Cash transactions approach (Fisher’s Equation) and Cash balance approach (Cambridge
Equation). 14 Hrs
Unit-III Money market :
Meaning- constituents of money market- Indian money market-structure and defects.
Non-banking financial intermediaries. 8 Hrs
Unit IV Banking :
Meaning –types of banks- -Credit creation-its limitations- Liquidity and profitability-
Nationalization of commercial banks-1969and1980-Causes for nationalization-
Recommendations of Narasimham Committee- Objectives and functions of NABARD, Regional
Rural Banks. 14 Hrs
Unit V Central bank:
Meaning-functions – RBI-methods of credit control-Monetary policy-objectives.
8 Hrs
IA: Tests, Seminars, Paper Presentations and viva 12 Hrs
Total: 64 Hrs
Reading List:
1 M.L. Seth –Money, Banking and International Trade , L.N.Agarwal pub. Agra
2 KPM Sundaram – Banking and International Trade, S.Chand, Newdelhi
3 ABN Kulkarni and Kalkundrikar- Monetary Economics, R.Chand Publications, New Delhi.
4 R.R.Paul -Monetary Economics- Swapna Publications, Bengaluru.
5 T.T.Sethi- Monetary Economics
6 Jhingan M L – Monetary Economics-Vrinda Publications,New Delhi.
7.Mishra and Puri-Monetary Economics, H.P.H.Mumbai
8.RBI Bulletins, Mumbai
9.www.google.com/socialscience/economic
10.www.wikipedia.org
11. Geoffrey Crowther –An outline of money
P a g e | 5
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
12.D.H.Robertson –Money
13. DeKock.M.H. –Central Banking
14. L.V. Chandler-The Economics of Money and Banking
15. Vaishya- Monetary Economics, New Age International, New Delhi
16.R.S. Sayers-Commercial banking
P a g e | 6
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM3.4: ACCOUNTING THEORY W.e.f. academic year 2013-14 & onwards
Objectives:
1. To explain and make accounting practices
2. To introduce the evolution modern accounting theory
3. To understand the relation between accounting theory accounting policies
4. To understand what measurement is and its role in accounting
UNIT I : Introduction To Accounting Theory: 10 Hrs
Meaning, Definitions, Features, objectives, Need, Nature, Role, Recent trends in
Accounting Theory. Environment and its impact on Accounting - economic and socio-economic,
legal and statutory environment, Professional Environment, Technological Environment, LPG
environment
UNIT II : Classification of Accounting theory – 11 Hrs
Positive Theory, Normative Theory, Structural, interpretational and behavioral theories;
decision theory, measurement theory and information theory. Approaches (in brief): Pragmatic,
Authoritarian, Deductive, Inductive, Ethical, Social, Economic and Eclectic.
UNIT III : Structure of Accounting theory – 10 Hrs
elements of the structure – Objectives, accounting postulates, concepts, principles and
techniques & Accounting Standards. Accounting postulate: Entity, Going concern, monetary unit
and accounting period postulate. Concepts –the proprietary theory, entity theory, residual equity
theory, enterprise theory and fund theory.
UNIT IV : Accounting principles – 08 Hrs
meaning and nature of accounting principles; accounting principles v/s accounting policies; cost ,
realization , objectivity, Dual aspect, Matching and full disclosure principles.
Modifying principles - materiality, consistency, conservatism, cost benefit, Timeliness, Industry
practice and uniformity principles.
UNIT V: Accounting Standards: 13 Hrs
Need, Meaning, objectives, Importance, International Accounting Standards, IFRS, and
GAAP, All Accounting Standards, Problems only on
As -2 (Inventory Valuation),
AS -6 (Depreciation Accounting),
AS – 10 (accounting for Fixed Assets) &
AS -29 (Provisions, Contingent Liabilities & Assets).
IA:Tests, Seminars, Paper presentation, Field visit & Viva 12 hours
Total: 64 Hours
Suggested Readings:
1. Porwal L. S.: Accounting Theory, TMH, New Delhi.
2. Lele & Jawaharlal: Accounting Standards, Sultan Chand & Sons, New Delhi
3. Elden S. Hendriksen: Accounting Principles, AITBS, New Delhi. ,
4. Robert N. Anthony & James Accounting Theory, Thomson Publications, Singapore
5. Studies in Accounting Theory. New Age International, New Delhi.
6. Dr. R. V. Diwan , Prof A.A. Khijmatgar & Prin.V A Patil: Accounting Theory, Sumatheendra Prakashana.
Hubli.
7. Dr S.O.Halasagi & Dr S.O.Halasagi: Accounting Theory, Omkar Prakashana. Kagwad.
P a g e | 7
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM 3.5: MODERN BANKING W.e.f. academic year 2013-14 & onwards
OBJECTIVES:
1. To study the role of banks in the current Indian Economy.
2. To study brief history of commercial banking in India, their functions and major items
of liabilities and assets.
UNIT - I: Bank and Banker: 16 Hours
Meaning of Bank, Banking & Banker, Origin of Banks, Early History of
Banking & Types of Banks and their functions:
a) Commercial Banks b) Exchange Banks c) Co-operative Banks d) Indigenous Banks
e) Regional Rural Banks
Functions of Commercial Banks.
a) Traditional functions: Primary & Secondary
b) New services or modem functions: New schemes for accepting deposits, Home loan
account for housing finance, Automatic extension deposit scheme, Personal loan
scheme, Loan participation, Schemes for financing small scale industries, Educational
loans, Schemes for financing agriculture development, Loan for self employment,
Lock box and night safe service, Teller System, Bid Bonds and performance
guarantees, Portfolio Management, Technical advice. Mobile Banking and Extension -
counter services, Financing for imports and exports, Tax consultancy, Rural card or
Green cards.
UNIT-II: Banker and Customer Relationship: 10Hours
Meaning of Customer, Relationship between Banker and Customer- General & Special
relationship - changing profile of banker - customer relationship in recent times.
UNIT-III: Crossing & Endorsement of Cheques: 08Hours
Meaning & Types of Cheques- Open & Crosse cheques, Methods of Crossing: General
Crossing & Special Crossing, Holder and Holder in due course, Marking of cheques and material
alteration, Endorsement - Meaning, Kinds of & Rules for Endorsement. Distinction between
cheques, draft, bill of exchange, promissory note & pay order.
UNIT-IV: Investment Policy 10Hours
Investment policy of the Banks, Liquid assets, Considerations of sound lending, Factors
limiting levels of advances, Mode of advancing: Lien, Pledge, Hypothecation, Mortgage and
Assignment.
UNIT V: Electronic Banking: 06 Hours
Concept of electronic banking, Forms of electronic banking, significance of electronic
banking, Types of electronic payment system: smart cards and electronic payment system, Credit
card based electronic payment system, Risk & Electronic payment systems.
Tests, Seminars & Case Study Analysis 14Hours
Total : 64 hours
P a g e | 8
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
Skill Development:
1. Preparation of cheques and paying in slip books.
2. Visiting a bank and reporting on the procedure followed in paying cheque.
3. Mock banking - Rule playing of customer, Banker, Introducer, Surety, etc.
4. Visiting a bank and ATM Centre near by - Collecting details about credit cards, debit card,
opening of an account procedure.
Suggested Readings:
1. Varshney : Banking Law and Practice, Sultan Chand & Sons, New Delhi.
2. G.B. Baligar : Banking Law and Practice, Ashok Prakashan, Hubli.
3. Maheshwari S.N. : Banking Law and Practice, Kallayani Publisher, New Delhi
4. Lall Nigam B.M. : Banking Law and Practice, Konark Publisher, New Delhi.
5. Suneja H.R. : Banking Law and Practice, Himalaya Publishing House, Mumbai.
6. Tomas L.B. : Money, Banking and Financial Marketing, TMH, New Delhi.
7. Rejeev Seth : Marketing of Banking Service, Macmillan India Limited, New Delhi.
8. Ravi Kalkota and : Frontiers of E-Commerce, Pearson Education, New Delhi.
Andrew B. Whinstom
9. R.L. Miller : Modem Money and Banking, TMH, New Delhi.
10. Sundaram & Sundaram : Modem Banking, Sultan Chand & Sons, New Delhi.
P a g e | 9
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM 3.6: PRINCIPLES OF MANAGEMENT W.e.f. academic year 2013-14 & onwards
Objectives:
To enable the students to know about the concept of management as they are frequently
used in many subjects in commerce faculty
To teach them about basic functions of management.
Unit 1: Introduction of Management: (14 Hours)
Nature and scope of management, management and administration, level of management,
overview of management process of functions. Evolution of management thought, pre scientific
management period, scientific management, contribution of F.W.Taylor and Henry Fayol,
Approach to modern management, Behavioral quantitative systems and contingency or
situational management thought today.
Unit 2: Planning and organizing: (10Hours)
a) Planning: Concepts , characteristics, components and advantages of planning,
b) Organizing : concepts, characteristics, principles, importance, types and
organizational structures.
Unit 3: Directing and Leadership: (10Hours)
a) Directing: Concept, characteristics, principles, importance and components of
directing.
b) Leadership-concept, qualities of a good leader, importance of leadership.
Unit 4: Controlling and Co-Ordination: ( 10 Hours)
a) Controlling : Concept of controlling, nature and importance of controlling, control
process, budgetary and non- budgetary control.
b) Co-ordination: concept of Co-ordination, principles and techniques of co-ordination.
Unit 5: Decision making: ( 10 Hours)
a) Decision Making : Meaning, stages, significance, types of decision making,
guidelines for making , effective decision.
b) Emerging trends in managements: : TQM ,ISO and KAIZEN in changing
management (concept only)
Case study analysis, Tests, Group discussion, Seminars, and Paper Presentation. ( 10 Hours)
Total: 64 hours
Suggested Reading:
1) Stoner : Principle of management, pearsons, New Delhi.
2) Terry : Principle of management, AITBS, New Delhi.
3) Chandra Bose : Principle of management and administration, PHI, New Delhi.
4) Manmohan Prasad : Principle of management, HPH, Mumbai.
5) Thomas : Management principles, Biztantra, New Delhi.
6) Aggrwal : Business Organization and management,
Taxmann Publishers, New Delhi.
7) Shrama and Gupta : Industrial organization, Kalyani, Pupbilshers, New Delhi.
8) K D Basva : Principle and Practice of Management
P a g e | 10
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMPUTER SCIENCE
BCOM 3.7: COMPUTER APPLICATIONS IN BUSINESS II W.e.f. academic year 2013-14 & onwards
Objective : This is an introductory course in database and file management systems. It will
help to students to develop an understanding of the role of data modeling, file management
and database systems in information systems.
Unit 1: MS- Access :
Database, Introduction to MS-Access window, Starting MS-Access, Toolbars, standard
bars, Defining or setting primary key, validations, formatting fields in a tables, editing records
in a table, creating tables , updating tables, Creating table using table wizard, Field data types
in MS-Access, Relationships between tables, working with forms, creating forms with form
wizards, working with queries, creating queries, setting a criterion, working with report using
report wizard, creating database using templates, using Access database in word mail-merge,
etc.
[12 Hours]
Unit 2: DBMS (Database Management System) :
Introduction to DBMS, Characteristics of Database,
Early information systems – problems, Organization of Database, Components of
Database Management Systems, Data Models, Database Architecture, Schema, Entity Relation
model, dataflow diagram.
Basic file systems – File organization – Serial, Sequential, Indexed Sequential, Creation
and Manipulation of Indexed Sequential files, Hashing, Key to address transformation,
overflow management in hashed files, B-Tree based files.
Conventional Data Models – Hierarchical Model, Network Model, Database
Architecture, Relational model, physical data model, relational-ships, types of relation, entity,
attributes, E-R Model, Instance and schema, Data modeling, data definition, data dictionary,
data manipulation, Database administration function, Data Security, backup and Recovery.
[12 Hours]
Unit 3: Relational data base management System :
Relational data model, Basic definition and terminology, Codd’s 12 rules for
relational database management, Relational Algebra, Relational Calculus, Operations in
Relational Model.
Relational database design, integrity constraints, functional dependencies,
normalization, second and third normal form, Boyce – codd normal form, multi-valued
dependencies and fourth normal form, join dependencies and fifth normal form.
Database Security, Data Base Administration, Transaction processing, Concurrency
control, locking techniques, database backup and recovery, database security issues, access
control, authorization, Distributed databases
[12 Hours]
Unit 4: SQL Structure Query Language :
Introduction, Features of SQL, SQL statement, Data statements, Creating tables from
another table, DML statement, data Extraction statements, Subquery, sorting, operations, Set
operator, logical operators, Aggregate functions, String functions, Mathematical functions
[14 Hours]
Practical [14 hours]
Total: [64 Hours]
P a g e | 11
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
Text Book
1) Ms Office : Sanjaya Saxena, B.P.B. Pulication
2) Oracle : Ivan Bayross B PB Publications
3) A first course in Database System – Jeffrey D Ullman & Jennifer Widom
References:
1) Oracle8 : Edward Hoour, Paul Dalbertb, Ari Kaplari, Atul Mebta Techmedia
2) Oracle Unleashed Techmedia
3) Database system HPH : C.V.S. Murthy
4) Database Management System – Arun K Majumdar & Pritimoy Bhattacharya
5) Introduction to Database System – C J Date
6) Fundamentals of Database System – Elmasri & Navathe
7) ORACLE-A Beginner’s guide-Micheal Abbey & Micheal J Corey
Laboratory Experiments based on MS- Excel, MS- Access & SQL.
Following Assignments:
1) Create a payroll spreadsheet in MS- Excel with a chart representation.
2) Create a Employee database for a company in MS-Excel and use it in mail merge in MS-
word.
3) Create a Students Marks sheet spreadsheet in MS- Excel with a chart representation.
4) Create a Students Personal Database for the college in NS-Access
5) Create a Employee Database For a company in MS-Access.
6) Create a employee database for a company in MS-Access and use it in mail merge in MS-
word.
7) A mini Project.
Application requirement definition
Entity Relationship model
Creating table structures to cover entities
Normalization of the records & relationships
Creation of sample data records
Loading in database
Sample queries using SQL
Documentation of project
List of Typical Mini projects (Representative)
Hotel room booking & front office management
Railway reservation
Bus reservation
Airline Reservation
Sales management of consumer products
Library management
Tourist assistance service
Patients and services management in hospital
Management of Placement center
Examination system Management
General Enquiry Services
Front office management of Car dealers.
****************
P a g e | 12
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
B.COM FOURTH SEMESTER
DEPARTMENT OF COMMERCE
BCOM 4.1: CORPORATE ACCOUNTING - II W.e.f. academic year 2013-14 & onwards
Objectives:
1. To provide the knowledge relating to the Corporate Accounting.
2. To enable students to prepare final accounts Corporate Sector.
3. To enable the students to prepare financial statements of group accounts and
amalgamation and reconstruction of companies.
Unit-I: Accounting for Amalgamation & Acquisition:
Accounting standard 14 - meaning and classification, amalgamation in the nature of merger and purchase. Methods of accounting- pooling of interest method and purchase
method, intercompany Owings, stock reserves.
14 Hrs
Unit-II: Reconstruction of Company:
Meaning, Types - External reconstruction, Internal reconstruction, Accounting for
External reconstruction. Internal reconstruction - Legal provisions, Alteration of capital and
reduction of capital, entries relating to capital reductions, preparation of post reconstruction
balance sheet.
08 Hrs
Unit-III: Liquidation of Companies:
Meaning and types of liquidation, liquidation viz. winding up, legal provisions relating to liquidations, consequences of winding up, overriding preferential payment s and preferential creditors payments, preparation of liquidator's Final statement of accounts.
08 Hrs
Unit-IV: Group Accounts:
Meaning, need and relevance of Group accounts- Concept of Holding and Subsidiary
companies, accounting standard 21 on consolidated financial statement, process of
Consolidation pre and post acquisition profits, capital reserves or goodwill, minority interest,
stock reserves, intercompany Owings and preparation of consolidated balance sheet of holding
company and its subsidiary.(Single subsidiary only)
16 Hrs
Unit-V: New Accounting Concepts (Basic Concepts): Inflationary Accounting, HRD Accounting - Meaning, Definition and need.
04 Hrs
For Test, Group Discussion Practical aspects of accounts, Problem solving skill 14
Hrs Total : 64 Hrs
Suggested Readings:
1. Tulsian : Advanced Accounting, Pearsons, New Delhi
2. S.N.Maheshwari : Advance Accounting Vol.II,Vikas Publishing house New Delhi
3. Arunadhalam : Advance Accounting Himalaya Publishing House Mumbai.
4. Bhttacharya : Financial Accounting for manager, PHI, New Delhi.
5. R.L.Gupta& Radhaswamy : Advanced Accounting Vol.II,Sultan Chand &sons New Delhi
6. Ravi Kishor : Advance Accounting Taxmann, New Delhi.
7. Jain &NArang : Advanced Accounting, Vol II Kalyani,New Delhi.
8. Shukla &Grewal : Advanced Accountancy Vol II
9. D.S.Rawat : Taxmann Student guide to Accounting standards
P a g e | 13
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM4.2 (A) BUSINESS STATISTICS - II
(For students who have not studied Statistics at PU I & II / XI & XII classes)
Objectives: To train the students of commerce to become familiar with the elementary tools of statistics
which are used in the analysis of a collected data.
Units Topics No of periods
I Probability:
Mathematical background: factorial notation and combination theory. Use
of the notation nCr. Random Experiment, Equally likely outcomes, Sample
space, Event, Mathematical definition of probability. Problems.
Complementary event. Mutually exclusive events, Addition theorem.
(Without proof) Problems. Dependent and independent events, conditional
probability. Multiplication theorem (Without proof). Problems.
12
II Random variable and its mathematical Expectation:
Definition of random variable. Discrete probability distribution.
Mathematical expectation. Mean and variance. Problems on these. Results
such as E(a), E(aX), E(aX+b), V(a), V(aX), V(aX+b) (Without proof).
12
III Binomial and Poisson probability distributions:
Density functions of Binomial and Poisson distributions, problems based
on these. Mean and variance of Binomial and Poisson variates (Without
derivation) and problems
12
IV Normal probability distribution:
Definition of a normal variate. Features and properties. Standard normal
variate (S.N.V.) Standardization of a normal variate. Problems using
Normal Curve. Relation between Binomial-Poisson-Normal distributions
(No Problems on fitting)
12
V Control Charts:
Concept of Control charts and their uses. Control limits for X , R, d (np), p
and c charts. Problems on construction and interpretation.
12
Suggested Reference:
1. Business Statistics by Prof. R. H. Dhareshwar
2. Business Statistics by S. C. Gupta
3. Business Statistics by S. P. Gupta
4. Statistics by Sanchati & Kapoor
P a g e | 14
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM4.2 (B) COMMERCIAL ARITHMETIC – II
(For the students who have already studied Statistics at PU I & II/XI & XII)
OBJECTIVES: To train the students of commerce to become familiar with the practical problems
relating to commerce and business environment and make them acquainted with actual commercial
problems existing in the modern world.
Units Topics No of periods
I Simple interest:
Concept of Principal, Interest, Rate of interest, Period of interest and
Amount. Calculation of interest, period, rate, amount. Other examples.
Compound Interest: Formula to find amount. Problems based on this
formula. Varying rates of compound interest. Nominal and effective rates
of compound interest. Problems based on these. Concept of depreciation,
Calculations of Value, period, Original price and rate. Varying rates of
depreciation. Problems based on depreciation
12
II Bills of Exchange:
Definition of bill of exchange. Discounting of a bill. Problems based on
these. Present worth, sum due, true discount, banker’s discount and
banker’s gain problems
12
III Average Due date:
Definition of equated period and average due date. Nominal due date and
legal due date. Finding average due date in different cases
12
IV Installment buying and annuities:
Concept of installment buying. Finding rate of interest and value of
installment. Definition of annuities. Formula for amount of an annuity.
Annuity immediate and annuity due. Present worth of an annuity.
Problems based on these.
12
V Time, Work and Speed:
Relation between time and the work done. Relation between speed and
time. Problems on these
12
SUGGESTED REFERENCE:
1. Commercial Arithmetic by Prof. R. H. Dhareshwar
2. Commercial Arithmetic by Iyer and Bari
3. Commercial Arithmetic by Patvardhan and Joshi
4. Commercial Arithmetic by Sutaria
P a g e | 15
B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF ECONOMICS
BCOM 4.3: INTERNATIONAL TRADE & BUSINESS
Objectives:
1. To make students to understand international trade and business pattern in LPG era.
2. To familiarize the students with foreign exchange market and international financial
agencies.
3. To help students to understand the business cycles in the modern economy.
Unit I- International Trade:
Concepts of International Trade and International Business – Importance, features and
differences. Comparative cost theory – Modern Theory of International Trade – Terms of Trade
BRICS-WTO 10 Hrs
Unit II- Balance of payment:
Balance of payment and balance of trade - meaning- current account and capital account-
causes for disequilibrium in balance of payment - methods of correcting disequilibrium –
Devaluation of Indian Rupee – Meaning - Devaluation in 1949, 1966 1991 – causes and effects –
meaning of quotas and tariffs. 14 Hrs
Unit III- Foreign Exchange:
Meaning-types of foreign exchange- fixed, flexible, spot, hedging, speculation, forward
and arbitration-Purchasing power parity theory- Foreign Exchange Market and Its Functions.
14 Hrs
Unit IV- Trade cycles:
Meaning-features-causes-phases – Hawtrey’s theory-Innovation theory- Control of trade
cycles. 08 Hrs
Unit V- Multinational Companies (MNCs) : Meaning and Definition of MNCs, Characteristics –Growth Advantages and
Disadvantages of MNCs – control of MNCs in India. 06 hrs
IA: Tests, Seminars, Paper Presentations and viva 12 Hrs
Total: 64 Hrs Reading List:
1. M.L. Seth –Money, Banking and International trade , L.N.Agarwal pub.Agra
2. KPM Sundaram – Banking and International trade, S.Chand, Newdelhi
3. ABN Kulkarni and Kalkundrikar- Monetary Economics
4. R.R.Paul -Monetary Economics- Swapna Publications
5. T.T.Sethi- Monetary Economics
6 . Jhingan M L – Monetary Economics-Vrinda Publications, New Delhi.
7. Mishra and Puri-Monetary Economics,H.P.H.Mumbai
8. Sodersten-International Economics,NewDelhi
9. D.M.Mithani-International Economics-HPH,Mumbai
10. Srivastav- International Economics,Kalyani Publishers,NewDelhi
11. Sawyer and Sprinkle- International Economics,PHI,NewDelhi
12. www.google.com/socialscience/economic
13. www.wikipedia.org
14. Geoffrey Crowther –An outline of money
15. D.H.Robertson –Money
16. DeKock.M.H. –Central Banking
17. L.V. Chandler-The Economics of Money and Banking
18. Vaishya- Monetary Economics
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM 4.4 : HUMAN RESOURCE MANAGEMENT
OBJECTIVES:
1. To enable the students to get acquainted with theoretical aspects of HRM and other
related subjects
2. To enhance the knowledge of students through practical approach of teaching
methodology
3. To make students employable to suit the requirement of the present job market
Unit Topics No of periods
I Human Resource Management: Meaning, Objectives,
Functions, Significance of Human Resource Management.
Personnel Management. Differences between HRM and
Personnel Management, Differences between HRM and
Human Resource Development. Essential elements of HRM,
HRM Planning- methods and techniques, measurement in HR
Planning.
10
II Recruitment, Selection: Definition, Meaning, Objectives and
sources, Selection: Meaning, importance, preliminary
requirements, Steps in selection process, Tele Interview, Exit
Interview, Moon lighting, Dual career options.
10
III Induction and Placement, Training: Induction and
Placement- meaning and importance, Transfer, Promotion
Training: Meaning, Objectives, Types of training- on the job,
off the job- electronic training, Advantages of Training.
10
IV Performance appraisal and Job Evaluation:
Performance Evaluation - Meaning, Objectives and Methods.
Job evaluation, Job analysis, Job Description and Job
specification. Distinction between JE & PE
10
V Human Resource Development: Meaning, definition and
features of HRD. Need, Objectives and Functions of HRD.
Human Resource Information system and Human Resource
Audit and Accounting. Comparative HRD experiences in Govt,
Public sector, Panchayat Raj, defence, service industry etc.
10
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
Skill Development Exercises: Name the HR heads called in different industrials units and
draft the organizational structure – line & staff separately, Draft HRM planning blue print,
Report of Job study and job analysis in a unit, Preparation of recruitment and selection of
employees, Preparation of actual performance appraisal in a unit, Take a company of your
choice and report the training & development programme, Bring out the compensation
structure in a organization. Survey the incentive system in an industrial unit. 14
Hours
Total: 64 Hours
SUGGESTED READINGS:
1. ‘Human Resource Management – By Jai Narayan Sharma, Mittal Publications, New
Delhi.
2. ‘Personnel Management’ – By Memoria. C.B Himalaya Publishing House, Mumbai.
3. ‘Human Resource Management’ (Text and cases), By S.S.Khanka. – S.Chand & Co., Ltd.
4. ‘Strategic Human Resource Management’ – By K.Prasad, Macmillan India Ltd., Delhi,
Mumbai, Bangalore
5. ‘Human Resource Management’, By- Cynthia.D.Fisher, Lyle.F.ScSchoenfeldt &
James.B.Shaw.
6. ‘Personnel Management’ – By C.B.Memoria & S.V.Gankar
7. ‘Personnel and Human Resource Management’, By P.Subba Rao – HPM, New Delhi.
8. ‘Human Resource & Personnel Management’, By Ashwathappa, TMH, New Delhi .
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM 4.5: FUNDAMENTALS OF FINANCIAL MANAGEMENT
W.e.f. academic year 2013-14 & onwards
Objectives:
To help students to understand the conceptual framework of financial management.
To help students to apply the principles of financial management and financial
analysis in a given situation.
Unit-I : Nature and Scope of Financial Management: 10 Hours
Meaning and definition of financial management — evolution of financial management
— scope and significance — finance function — approaches of finance function-
relationship of financial management with other functional areas of business- objectives
of financial management: Profit maximization, wealth maximization — types of
financial decisions — interrelationship among financial decisions — functions of
financial management- organization of finance function ( Theory only)
Unit-II : Time Value of Money: 06
Hours
Basic concepts — future value — present value- comparison between present value and
future value : multiple cash flows- future value of an ordinary annuity — future value
of uneven series annuity - present value of an annuity- present value of uneven series-
present and future value of perpetuities- determination of interest rates and growth rates
– loan amortization – computation of effective interest rate ( Theory & Problems)
Unit III: Cost of Capital: 14
Hours
Meaning and definition- classification- computation of specific cost of capital; cost of
equity, cost of debt, cost of retained earnings, cost of preference shares, computing the
cost of shares with constant growth, varying growth and super normal growth, cost of
debt before tax and after tax, cost of zero-coupon bonds, weighted average cost of
capital & marginal cost of capital (Theory & problems)
Unit IV : Capitalisation and Capital Structure:
Capitalization: 08 Hours
Meaning, concepts and types, theories of capitalization, over- capitalization and under-
capitalization; merits, demerits and remedies. (Theory & problems)
Capital Structure and financial structure: 12
Hours
Significance of capital structure, Determination of Capital Structure, optimal capital
structure, operating and financial laverage- Point: financial break-even point,
computation of E.P.S.& evaluation of Financial plans. (Theory & problems)
Unit-V: Basics of Capital Budgeting : 14
Hours
Meaning, importance and difficulties of capital budgeting, classification of projects,
kinds of capital budgeting, techniques of capital budgeting: Traditional techniques -
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
payback period and Accounting Rate of Return (ARR), Discounted Cash Flow : Net
Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI).
Total: 64 Hours
Skill Development Exercises :
Study of companies Annual Reports, Data collection and analysis, identifying external
and internal source of finance of a select company, identifying long-term source of finance in IT
companies, computing leverages from P & L A/c for 3 years. Statement and charts of fixed assets
structure to total assets of manufacturing co. and service concerns. Compute trend in current
assets for 3 to 4 years based on Annual Reports. Intercompany financial analysis. Preparation of
small project proposals. Prepare a blue print of working capital of a small concerns.
Suggested Readings:
1. S.N. Maheshwari : Principles of Financial Management, Sultan Chand & Sons, New Delhi.
2. Sharma & Gupta : Fundamentals of Financial Management, Kalyan Publishers, NewDelli
3’.Vahorne ; Fundamental of Financial Management, PHI, New Delhi.
4. S. N. Maheshwari : Elements of Financial Management, Sultan Chand & sons
5. Shashi Gupta : Principles of Financial Management
R. K. Gupta Kalyani Publishers
Neeti Gupta
6. M. Y. Kahn : Theory and Problems in Financial Management
P. K. Jain
7. A. D. Bhat : Principles of Financial Management
8. M. E. Thukaram : Management Accounting, New age International Publications
9. G. Sudarshan Reddy : Financial Management Himalaya Publishing House.
12. I. M. Pandey : Essentials of Financial Management. Vikas Publishing House Ltd
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMMERCE
BCOM 4.6: INDIAN FINANCIAL SYSTEM
w.e.f. academic year 2013-14 & onwards
Objectives:
To equip the students with knowledge organized Indian Financial System.
To enhance the knowledge of students about the working of financial markets.
To upgrade the knowledge of students in the field of stock-exchange & mutual funds.
Unit1: Financial System: (10 Hours)
An overview meaning, objectives and functions of financial system; Structure of financial systems,
financial systems and developments; components of financial systems, major issues in the Indian financial
systems.
Unit2: financial Markets: (14 Hours)
Meaning, Objectives and functions of financial markets. Classification of financial markets-
Money Market : meaning, objectives, functions, players and instruments in Money Market. Capital
Market: meaning, objectives, functions, instruments and mechanism of issuing instruments in capital
markets. Study the concepts of- Forward Trading, sensex, Nifty and Depositories.(Meaning only)
Unit3: Financial Market Intermediaries; (10 Hours)
Role of financial market intermediaries, primary and secondary market, stock exchange-meaning,
objectives, significance and functions of Stock Exchange, Working of stock exchange in India. Market
participants- Jobbers ,Brokers, and Taravaniwala. Settlement& procedures.
Unit4: Financial Institution:
(10Hours)
Introduction, Role of RBI, commercial bank - types, its role, Development Bank - concept and its
role, NBFC’s-Mutual Funds, Insurance companies, Investment institutions: Management Investment
Trusts and Unit or Fixed Investment Trust. Other financial Institutions-UTI, IDBI, IFCI, SFC’S, ICICI,
SIDC, SIDBI and Venture finance (Meaning only).
Unit5: Stock Market Regulatory: (10
Hours)
Role and need for market regulations; SEBI - Its establishment, objectives and functions. Investor
Education and Protection fund - objectives, functions and working of the fund. DEMAT A/c and Trading
Account - Meaning and its operations.
Tests .Group Discussion, Seminars, Paper Presentation, Case Study. : (10 Hours
)
Total 64 ours.
Books Recommended: 1. Indian Financial System : M.Y.Khan , TMH , New Delhi
2. Indian Financial System : Varshney and Mittal , Sultan Chand and Sons, New Delhi.
3. Indian Financial System : S.K.Gupta , Kalyani Publishers, New Delhi.
4. Indian Financial System : Dr. G.B.Baligar , Ashok Prakashan , Hubli.
5. Financial Market and Institutions: L.M.Bhole.
6. Indian Financial System : K.D.Basava
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
7. Indian Financial System : Dr. M.L.Guledagudda
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
DEPARTMENT OF COMPUTERS
BCOM 4.7: COMPUTER APPLICATIONS IN BUSINESS III W.e.f. academic year 2013-14 & onwards
Objective: To develop a high degree of competence as a web developer by learning principles
and techniques of client – side programming with HTML, CSS, JavaScript and Photoshop.
Coverage includes designing for web standards accessibility, usability and work flow for web
design.
Unit 1: Internet tools and HTML - Hyper Text Markup Language :
Introduction to internet, networking, definition of internet, Requirements of internet,
services of internet (internet tools), E-Mail, advantages, website, web page, gateways, Domain
name system, internet connection wizard, internet options, checking and sending E-mails,
Netscape navigator, IE, video conferencing, dial-up network, HTML, HTML editors
Dreamweaver, macromedia, XML, DHTML, HTML tags, formatting text in HTML, Font and
other tags, paragraph tags, tables tags, marquee tag, image tag, Creating a web page using web
page wizard.
[12 Hours]
Unit 2: Cascading Style Sheets (CSS):
Introduction , incorporating CSS into HTML, class selection, ID Selectors, types of
elements, color in CSS, Layout Border, margins, background images, font style, font size,
aligning text, text decoration
[8 Hours]
Unit 3: Photoshop :
About Photoshop, menus and panels, opening new files, exploring the toolbox, Editing a
scanned Image, Balance and Focus from a Scanned Image, Different effects, using mixed types
faces, creating a floating selection, understanding the background layer, copying layers, using
perspective and layer styles, using layer opacity, creating and modifying text, creating g web
graphics, slicing the page.
[12Hours]
Unit 4: JavaScript :
Introduction, data types, JavaScript fundamental, java script syntax, Setting up Variables,
conditional statements, JavaScript loops and operators, Array.
[10 Hours]
Unit 5: Electronic Introduction to E-Commerce: Meaning, definition, concept, features, E-
commerce practices v/s traditional practices, scope and Benefits, Impact of E-Commerce,
Classification, Application, Business Models, limitations, Prepaid and Post Paid Electronic,
Types of E-Commerce: Meaning of B2C, B2B, C2C, P2P, Applications in B2B- E- Banking, E-
Trading, E- Auction- Introduction and overview of these concepts Application of B2B- E-
Distributor, B2B service provider, Customer to consumer and peer to peer business model
introduction and basic concepts.
[10 Hours]
Practical [14 hours]
Total: [64 Hours]
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B.Com III – IV Semester Syllabus for the academic year 2013-14 & onwards
Text Book:
1) HTML & XML for Beginners , PHI
2) JavaScript, A Beginner's Guide, Third Edition by John Pollock, McGraw- Hill
3) E-commerce by C.S.V Muthi Himalaya Publication house
4) Computer Networks by Andrew S Tenebaum
5) Creating a winning E-Business: Napier, Judd, Rivers, Wagner- Course Technology-
Thomson Learning, 2001
6) Electronic Commerce -Framework, technologies and Applications - Bharat Bhasker TMH
Publications
7) Photoshop CS5 Bible, by Lisa DaNee Dayley, Brad Dayley, Published by Wiley
Publishing, lnc.
References:
1) Teach yourself HTML - Oliver
2) The complete reference HTML by Thomas A Powel. Tata McGraw hill.
3) Javascript Bible, 7th Ed Author : Danny Goodman, Michael Morrison, Paul Novitski, Tia
Gustaff Rayl ISBN13 : 9788126529100 Publisher: Wiley Date
4) Beginner's Guide to Adobe Photoshop by Michelle Perkins , Amherst Media, Inc.
ISN: 1-58428-108-1
5) E-Commerce – an Indian perspective – P T Joseph – Prentice Hall, 2/e, 2005
6) E-Commerce concepts, Models, Strategies – C S V Moorthy – Himalaya Publications
7) Electronic Commerce – Gari P Schneider – Thomson Course Technology, 4/e, 2004
8) Strategic Management of e-Business Stephen Chen John Wiley& Co.
Laboratory Experiments based on HTML and JavaScript and Photoshop.
Following Assignments:
1) Design a web page for your college.
2) Design a webpage for a Telecom company,
3) Simple exercises using HTML
4) Create a Web Site using Table Tag
5) Create a Web Site for giving information and using the formatting option
6) Create a Web Site with minimum Details
7) List out the Web sites dealing with E-Commerce
8) Log on to Web Sites dealing with E- Commerce and list out the facilities available.
9) Log on to a trade web site and make a trial order for purchase of an item.
10) Assignments on Photoshop.
11) Assignments on JavaScript.
12) Assignments on JavaScript using loops.
13) Assignments on JavaScript using different operators
14) Prepare a presentation on the Political state of our country using.
15) Prepare a Nursery Songs CD, etc.
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