SOPHIA GIRLS’ COLLEGE, AJMER...Sophia Girls’ College, Ajmer (Autonomous) B.COM(ABST Hons) Semester – I (2019-20 Batch) Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40 Credits:

SOPHIA GIRLS’COLLEGE, AJMER

(AUTONOMOUS)

SYLLABUS

(Batch)2019-20

FOR BACHELOR OF COMMERCE

(Honours)

Semester – I to II

BACHELOR OFCOMMERCE

(Honours)

Eligibility for admission in First Year of BCOM(Hons) is 10+2 examination of any

Board with at least 50% marks. With regard to admission on reserved category seats

government rules will be applicable.

SCHEME OF EXAMINATION

The number of the paper and the maximum marks for each paper, together with the

minimum marks required for a pass are shown against each subject separately. It will

be necessary for a candidate to pass in the theory as well as the practical part of a

subject/paper, wherever prescribed, separately.

Classification of successful candidates shall be as follows:

First Division 60% of the aggregate marks prescribed in SemestersI to VI taken together

Second Division 48%

All the rest shall be declared to have passed the examination.

1. For passing a candidate shall have to secure at least 40% marks in each course

(Theory and Practical separately).

2. No division shall be awarded in Semesters I to V.

3. Wherever a candidate appears for a due paper examination, she will do so

according to the syllabus in force at the time of her admission.

4. A candidate not appearing in any examination/absent in any paper of term end

examination shall be considered as having DUE in those papers.

End Semester Examination Pattern

Maximum Marks : 100 Duration : 2 ½ Hrs.

Section A

Contains 10 Questions of 1 mark each and all are compulsory. 10 x 1 =10 marks

Three questions from each unit and one extra question from any one unit.

3 + 3 + 4 = 10 Questions

Section B

Contains 3 questions with internal choice (Two questions from each unit).

Each Question carries 5 marks.

A student has to attempt 3 questions, choosing at least one question from each unit.

5 x3 = 15 marks

Section C

Contains 3 questions with internal choice (Two questions from each unit).

Each Question carries 10 marks.

A student has to attempt 3 questions, choosing at least one question from each unit.

3 x 15 = 45 marks

COURSE STRUCTURE FOR B.COM. (ABST HONOURS) SEMESTER ISem. Paper

Code

Nomenclature Contact

Hours

Credits Total Marks Max.

Marks

Min.

Pass

Marks

Duration

Per

Sem

Per

Week

Internal External

I BCOMH-

101Cost Accounting-I

45 04 04 30 70 100 40 21/2 hrs

BCOMH-

102Business

Mathematics

45 04 04 30 70 100 40 21/2 hrs

BCOMH-

103Financial Accounting-I

45 04 04 30 70 100 40 21/2 hrs

BCOMH-

104Micro Economics

45 04 04 30 70 100 40 21/2 hrs

BCOMH-

105Business Laws 45 04 04 30 70 100 40 21/2 hrs

BCOMH-

106Business

Communication

and

Correspondence

45 04 04 30 70 100 40 21/2 hrs

COURSE STRUCTURE FOR B.COM. (ABST HONOURS) SEMESTER II

Sem. Paper

Code

Nomenclature Contact

Hours

Credits Total Marks Max.

Marks

Min.

Pass

Marks

Duration

Per

Sem

Per

Week

Internal External

I COMH-

201Cost Accounting-II

45 04 04 30 70 100 40 21/2 hrs

COMH-

202Business

Statistics

45 04 04 30 70 100 40 21/2 hrs

COMH-

203Financial Accounting-II

45 04 04 30 70 100 40 21/2 hrs

COMH-

204Financial Statement Analysis

45 04 04 30 70 100 40 21/2 hrs

COMH-

204Macro Economics

45 04 04 30 70 100 40 21/2 hrs

COMH-

205Business Law-II 45 04 04 30 70 100 40 21/2 hrs

COMH-

206Principles of

Management

45 04 04 30 70 100 40 21/2 hrs

Sophia Girls’ College, Ajmer (Autonomous)

B.COM ABST honours Semester – I (2019-20Batch)Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40Credits: 4 Time : 2 ½ Hrs

COMH – 101 Cost Accounting - I

Intended Outcomes : On successful completion of the course the students will be able to:-

Interpret the concept of Cost accounting and different types of cost Understand the wage system and overhead classification. Acquire the necessary skills to compute cost related to manufacturing industry. Develop the cost computation techniques .

Unit –I

Introduction: Definition of Costing, Objectives of Cost Accounting; Importance of CostAccounting to Business Concern, Advantages of a Cost Accounting system, Installing a CostAccounting System, Essentials of a good Cost Accounting System. Cost, Cost object, Cost unitsand Cost Centers, Types of costs, classification of costs, cost sheet , total costs and unit costs.Costing Methods and Techniques Accounting for material: Material control: concept andtechniques; pricing of material issues, treatment of material losses.

Unit –II

Accounting for labour: Labour cost control procedure; labour turnover, idle time and overtime;methods of wage payment-time and piece rates; incentive schemes. Accounting for overheads:Introduction, Definition, Classification of Overhead- Element-wise, Functional and Behavioral;Need for of classifying overhead into fixed and variable; various types of overheads. Allocationand apportionment of Overhead; Absorption of Overhead: various methods and theirapplication; Treatment of under absorption/over absorption of overheads.

Unit –III

Unit Costing: Definition, Objectives, Types of Cost unit, Production Account, Differencesbetween cost sheet and production account, treatment of work in progress, scrap and wastage,spoilage and defectives, opening and closing stock of finished goods, determination of tenderprice, absorption of overheads. Operating costing: Introduction, Transport Costing, HotelCosting, Power house Costing, Hospital Costing and Cinema Costing.

Suggested Books:

1. Oswal, Maheshwari, Sharma, Mantri Sharma (2012-13) Cost Accounting 12Th

Edition, Ramesh Books Depot Jaipur2. Dr. D.C. Jain, Dr. M.C. Khandelwal and R. Govind Pareek, (2012) Cost Accounting

11th

Edition Ajmera Books Co., Jaipur.

3. Jain khandelwal Pareek , (2018-19) Cost Accounting 6th Edition Ajmera Book Company.

4. Dr. P.CTulsian, (2008) Cost Accounting 1st Edition S. Chand & Co. Ltd.

5. Dr. B.K Mehta (2018) Cost Accounting 4th Edition S.B.P.D Publishing House.6.

7. Arora M.N.:Year (2000) Cost accounting- Principles and practice;12th Edition Vikas, New Delhi

8. Jain S.P. and Narang K.L., (2018) - Cost Accounting; Kalyani, New Delhi.9. Horgren, Charles, Foster and Datar : (2012) Cost Accounting – A Managerial Emphasis;

14th Edition prentice-Hall of India, New Delhi.


B.COM(ABST Hons) Semester – I (2019-20 Batch)Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40Credits: 4 Time : 2 ½ Hrs

COMH-102 Business Mathematics

Intended Outcomes : On successful completion of the course the students will be able to:- Interpret the concept of Permutation, combination and Different types of Interest rates Understand the AP and GP series Acquire the necessary skills to Compute Solution of Business problem with the help of Matrices and

binomial theorem. Develop overall mathematical approach for business issues,

Unit-I

1 Permutations and Combinations: Definition, Factorial Notation, Theorems onPermutation, Permutations with repetitions, Restricted Permutations; Theorems onCombination, Basic identities, Restricted Combinations.

2 Logarithm: Definition, Base and Index of Logarithm, General properties of Logarithm,Common Problems.

3 Compound Interest and Annuities: Different types of interest rates, Net present value,Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future andpresent values using different types of rates of interest. Valuation of simple loans anddebentures, Problems relating to Sinking Funds.

Unit-II

4 Arithmetic Progression: Concept of Sequence and Series; Meaning and Properties ofArithmetic Progression; Finding General Term; Sum and Means; Miscellaneous Problemsof Arithmetic Progression.

5 Geometric Progression: Meaning and Properties of Geometric Progression; FindingGeneral Term; Sum of Finite & Infinite Series; Means; Miscellaneous Problem ofGeometric Progression.

Unit-III

6. Binomial Theorem: Statement of the theorem for positive integral index, Generalterm, Middle term, Simple properties of binomial coefficients.

Matrices and Determinants: Algebra of matrices. Inverse of a matrix, Matrix Operation –Business Application. Solution of system of linear equations (having unique solution andinvolving not more than three variables) using matrix inversion Method and Cremer’s Rule.

Suggested Readings

• Business Mathematics and Statistics- N G Das & J K Das (Tata McGraw Hill)• Basic Mathematics and its Application in Economics – S. Baruah (Macmillan • Mathematics for Economics and Business – R. S. Bhardwaj (Excel Books)• Mathematics and Statistics for Management – K B Akhilesh and S Balasubrahmanyam

(Vikash Publishing House Pvt.Ltd.)

• Text Book of Business Mathematics , Padmalochan Hazarika, S.Chand• Business Mathematics, Jameeruddin, Khanna & Bhamdri, Vikash• Business Mathematics & Statistics – J. Chakraborti ( Dey Book Concern) Business Mathematics & Statistics – R K Ghosh & S Saha ( New Central Book Agency(P)

Ltd

Elementary Business Mathematics & Statistics – Dr. Priyotosh Khan ( Elegant Publication) Business Mathematics & Statistics – Dr. S N De (Chhaya Prakashani) Business Mathematics & Statistics – N K Nag & S K Nag ( Kalyani Publishers) Business Mathematics & Statistics – Dr. Ranjit Dhar (Dishari Prakashani)


B.COM(ABST Hons) Semester – I (2019-20 Batch)Max. Marks : 100(Ext:70, Int:30)m Min. Marks:40Credits: 4 Time : 2 ½ Hrs

COMH- 103 : FINANCIAL ACCOUNTING-I

Intended Outcomes: After completion of the course, student will be able to:

Understand application of accounting knowledge in special business activitiesPrepare final accounts of Department and to develop knowledge about Branch accountingUnderstand advanced issues in partnership accountsDevelop the skills of recording of transactions relating to hire purchase system and

computation of Insurance Claim.Unit-I

Financial accounting standards: concept, benefits, procedure for issuing accounting standards in India. Need for a global standard, IFRS-Concept, Need and Procedure

Dissolution of the partnership firm: Accounting of Dissolution of the partnership firm includinginsolvency of partners, sales to a limited company and piecemeal distribution

Unit-II

Departmental Accounts: Apportionment of Indirect Expenses; Trading and Profit & LossAccount; Inter-departmental Transfers.

Branch accounts- objective, types of branch, stock and debtors’ method, wholesale branch method and independent branch and inter branch transactions, numerical

Unit-III

Hire Purchase System Features–Difference between Hire purchase and Installment purchasesystems, Accounting for Hire Purchase and Installment System: Journal Entries and LedgerAccounts in the Books of Vendor and Purchaser. Default in payment.

Insurance claim for loss of stock and for loss of profit:Loss of stock-Physical & ownership concept; concept of under-insurance and average clause; computation of claim – with price change; consideration of unusual selling line; price reduction etc.Loss of profit- Concept – insured & uninsured standing charges, GP rate, short sales and increased cost of working, average clause and computation of claim ( simple type ).

Reference Books/ Text Books / Cases:Gupta, R.L. and Radhaswamy M. Advanced Accountancy, Sultan Chand & Sons., New Delhi.

Nareng, Jain. Advance AccountsShukla, M,C., Grewal, T.S. and Gupta, S.C. : Advanced Accounts, S.Chand & Co., New DelhiPaul, S.K., Advanced Accounting, Sulatan chand & sons, New Delhi

Jain S.P. & Narang K.L. Advanced Accounting, Kalyani Publishers.Maheshwari & Maheswari. Advanced Accountancy-I, Vikash Publishing Co.Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication


B.COM ABST honours Semester – I (2019-20 Batch)Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40Credits: 4 Time : 2 ½ Hrs

COMH-104 : MICRO ECONOMICS

Introduction: It places primary emphasis on the nature and functions of product markets, and includes the study of factor markets and the role of government in the economy.Objective: To give students a thorough understanding of the principles of economics and decisions of individuals--both consumers and producers--within the larger economic system.Intended Outcomes: After completion of the course, student will be able to:

Understand basic Economic theories and decision taking in EconomicsUnderstand the basic Microeconomic Analysis instrumentsAcquire the necessary skills to analyze certain economic aspects.Understand various market structures and factor pricing

Unit-I

Introduction: Definition & Scope of Economics, Types of Economic Analysis, ProductionPossibility curveConsumer Theory -Utility Approach: Law of diminishing marginal utility & Law of Equimarginal utility. Indifference Curve Approach: Properties and consumer Equilibrium

Demand and Supply: Determinants of Demand, movement vs. shift in demand curve, Determinants of Supply, movement along a Supply curve vs. shift in supply curve, Law of demand & Supply, Elasticity of demand & Supply

Unit-II

Theory of Production & CostProduction Theory: Production Function, Law of variable proportion, IsoquantsCost Concept: Introduction, Kinds of Cost, Cost in Short Run and Cost in Long Run

Economies of Scale: Internal Economies and External Economies

Unit-III

Market Structure and Factor PricingPerfect Competition: Features, Determinants of Price and Output in Short-run and Long-run,Monopoly: Features, Determinants of Price and Output in Short-run and Long-run, Concept ofPrice DiscriminationMonopolistic Competition: : Features, Determinants of Price and Output in Short-run andLong-run, Oligopoly: Features, Determination of Price and Output, Price Rigidity.

Introduction to Factor Pricing: Wages- Marginal Productivity and Modern theory of Wages, Rent- Ricardian and Modern Theory, Profit- Modern and Innovation Theory, Interest- Liquidity preference theory of Interest

Reference Books/ Text Books / Cases:Das, P. S. Micro Economics for Business. New Delhi: Sage Publications India.

Dwivedi, D. N. Managerial Economics. Noida: Vikas Publishing House.

Geetika, Ghosh, P. & Chodhury, P. R. Managerial Economics. New Delhi: Tata McGraw Hill.

Pindyck, S. R. & Rubinfeld, L. D. Micro Economics. New Delhi: Pearson Education.


B.COM ABST honours Semester – I (2019-20 Batch)Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40Credits: 4 Time : 2 ½ Hrs

COMH– 105 Business Law – I

Objectives: To acquaint the students with the legal framework influencing business operations.


Understand the role played by mercantile law in a businessUnderstand the basics of the mercantile aspect of businessUnderstand the various nuances related to the acts.

UNIT-I

The Indian Contract Act 1872: Introduction and General Principles of Contract, Classification ofContracts, Contractual Capacity, Free consent and Consideration.

UNIT-II

The Indian Contract Act 1872: Void Agreement, Contingent Contract, Performance and Discharge of Contract, Remedies for Breach of Contract, Quasi Contract.

UNIT-III

The Indian Contract Act 1872: Contract of Indemnity and Guarantee, Contract of Pledge and Bailment, Agency.

The Insolvency and Bankruptcy Code , 2016: Concept, Need and Procedure.

Reference Books/ Text Books / Cases:

Bulchandani, K.R., Business Law for Management. Mumbai: Himalaya Publishing House.

Gulshan, S. S., & Kapoor, G. K. Business Law. New Delhi: New Age International Pvt. Ltd.

Kuchhal, M. C. Business Law. Noida: Vikas Publishing House Pvt. Ltd.

Mathur, Satish, Business Law.

Tulsian, P. C. Business Law. New Delhi: Tata McGraw Hill Pvt. Ltd.

Sophia Girls’ College, Ajmer (Autonomous)B.COM ABST (Honours) Semester – I (2019-20 Batch)

Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40Credits: 4 Time : 2 ½ Hrs

COMH-106 BUSINESS COMMUNICATION & CORREPONDENCE


To understand the concept, process and importance of communication.To develop skills to communicate professionally and persuasively.To gain knowledge of modern techniques of business communication.To Develop the skills related to effective presentations and interviews

Unit-I

Introduction: Nature, Process and Importance of Communication, Types of Communication, Differentforms of Communication, Characteristics of successful communication, Barriers & OvercomingBarriers.Oral Communication: Verbal and non. Verbal communication – forms, Advantages & Disadvantages.Principles of Successful Oral Communication.Written Communication: Principles of effective writing, Approaching the writing process systematically.

Unit-II

Business Correspondence: Letter Writing, Presentation, Inviting Quotations, Sending Quotations,Placing Orders, Inviting Tenders, Sales Letters, Claim & Adjustment Letters and Social Correspondence,Memorandum, Inter-Office Memo, Notices, Agenda, Minutes.

Employment Communication: Job Application Letter, Preparing Resume, Difference between Resume and CV. Group Discussions: Introduction, Concept, Purpose, Types of Group Discussion, Strategies to Succeed, Dos and Don’ts;

Interview Skills: Introduction, Concept, Purpose, Types of Interview, Candidate Strategies to Succeed, Dos and Don’ts.

Unit-III

Group Communication: Meetings- Planning Meetings, Objectives, How to make meetings effectives,effective participation, electronic Meetings. Media Management-The Press Release, Press Conference,Business Etiquettes.

E-Communication: Role, Effects and Advantages of Technology in Business Communication Like E-Mail, Guidelines for Writing Effective E-Mail & Social Media. Text Messaging, Instant Messaging and Modern Techniques of communication with their relative meanings.

Lab Work: Demonstrating Video conferencing & teleconferencing in the class, the students should preparenotice, agenda and minutes of the meeting. Business etiquettes to be demonstrated in role play by students, Eachstudent to give presentation of 5 minutes and to be evaluated by the faculty, An initiation with argument of GroupDiscussion on any topic.( (this can be spread throughout the semester)

Reference Books/ Text Books / Cases:Lesikar, R. V., & Petitt, J. D. Jr. Business Communication: Skills for Empowering the Internet

Generation. 10th Edition. Tata McGraw-Hill Publication.Mohan, Krishna & Banerji M. Developing Communication Skills. Macmillan Publishers India Ltd.

Chhabra, T. N. Effective business communication. New Delhi: Sultan Chand & Sons

Pal, R., & Korlahalli, J. S. Essentials of business communication. New Delhi: Sultan Chand & Sons.

SEMESTER -II


B.COM(ABST HONS) Semester – II (2019-20Batch)

Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40

Credits: 4 Time : 2 ½ Hrs

COMH – 201 Cost Accounting - II

Objective: To acquaint the students with basic concepts used in cost accounting and various methodsinvolved in cost ascertainment system and use of costing data for planning, control and decisionmaking.

Unit –I

Job Costing: Definition, features, procedure, Job Cost sheet. Batch Costing: Definition, EconomicBatch Quantity and its determination, Batch Cost Sheet. Contract Costing: Progress payments,Retention money, Escalation clause, Contract accounts, Treatment of notional profit, Presentation ofwork in progress in Balance Sheet. Process Costing: Meaning, Features, Process v/s Job Costing,preparation of process accounts. Treatment of Normal loss, abnormal loss and abnormal gain,Treatment of Opening and closing Stock, Inter process profit, By Product and Joint Product CostAccounting.

Unit –II

Cost Records: Non-Integrated System, Meaning & Features; Ledgers Maintained; Accountsprepared; General/Cost Ledger Adjustment Account; Meaning of Closing Balance in VariousAccounts.

Integrated System: Meaning, Features, Advantages and accounting entries. Reconciliation ofCost and Financial Statements: Introduction, meaning, Reasons for difference in profits disclosedby Financial Accounts and Cost Accounts, Objectives, Procedure, Format, Preparation ofReconciliation Statement in various situations and Memorandum Reconciliation account.

Unit –III

Standard Costing: Meaning, Scope, Advantage, Techniques and Elementary variance

analysis. Analysis of Material, Labour and Overhead variances.

Suggested Books:

1. Oswal, Maheshwari, Sharma, Mantri Sharma (2012-13) Cost Accounting 12Th Edition, Ramesh Books Depot Jaipur

2. Dr. D.C. Jain, Dr. M.C. Khandelwal and R. Govind Pareek, (2012) Cost Accounting 11th

Edition Ajmera Books Co., Jaipur.

3. Jain khandelwal Pareek , (2018-19) Cost Accounting 6th Edition Ajmera Book Company.

4. Dr. P.CTulsian, (2008) Cost Accounting 1st Edition S. Chand & Co. Ltd.

5. Dr. B.K Mehta (2018) Cost Accounting 5th Edition S.B.P.D Publishing House.

6. Arora M.N.:Year (2000) Cost accounting- Principles and practice;12th Edition Vikas, New Delhi

7. Jain S.P. and Narang K.L., (2018) - Cost Accounting; Kalyani, New Delhi.


B.COM(ABST Hons) Semester – II (2019-20Batch)

Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40

Credits: 4 Time : 2 ½ Hr

COMH- 202: Business Statistics


Understand the basic concepts of commercial statisticsInterpret and solve real-life business problem using the concepts of statisticsUnderstand and solve problems of measures of central tendency & dispersion,

regression,correlation etc.

Unit-IData Collection & Representation: Meaning, Importance, Scope and Limitations of statistics, Typesof data, Frequency distribution, Diagrammatic and Graphical representation.

Statistical Average: Requisite of a good average, Measures of Central tendency, Measure of Dispersion.

Unit-IIMoments: Computation of Skewness, Moments & Kurtosis.

Correlation Analysis- Meaning of Correlation; Causation & Correlation; Scatter Diagram; Simple,Multiple & Partial Correlation; Linear & Non-linear Correlation; Pearson’s Coefficient of Correlation-Calculation and Properties; Rank Correlation.

Unit-III

Regression Analysis- Meaning; Estimation of Regression Coefficients and Regression Lines; StandardError of Estimates; Coefficient of Determination.

Index Number: Introduction, Types, Constructions of index number, Methods, Tests, Cost of living index number.


G.C. Beri, Business Statistics, TMH, New Delhi.

S. C. Gupta and V. K. Kapoor, Fundamentals of Mathematical Statistics, Sultan Chand& Sons, Delhi.

P. Gupta, Comprehensive Business Statistics, Laxmi Publications, Delhi.

R. I. Levin and D. Rubin, Statistics for Management, PHI, New Delhi.

J. K. Sharma, Business Statistics, Pearson Education, Delhi.


B.COM(Hons) Semester – II (2019-20 Batch)

Max.Marks:100(Ext:70,Int:30) Min.Marks: 40


COMH- 203: FINANCIAL ACCOUNTING-II


Understand application of accounting knowledge in special business activitiesPrepare final accounts of non-trading concerns/ organizations and PartnershipUnderstand advanced issues in partnership accountsDevelop the skills of recording of transactions relating to hire purchase system, royalty and

Branches.Unit I

Bank Accounts: Income recognition; Classification of Assets and Provisioning; Preparation ofBalance Sheet and Profit & Loss Account.

Insurance Accounts: Life Insurance- Preparation of Revenue Account and Balance Sheet;Ascertainment of Profit of Life Insurance Business; General Insurance- Preparation of RevenueAccount, Profit and Loss Account, P&L Appropriation Account and Balance Sheet.

Unit II

Insolvency Accounts: Insolvency of Individuals and Firms; Preparation of Statement of Affairsand Deficiency Accounts in the light of Indian Bankruptcy Code.

Sectional and Self Balancing Ledgers: concept, Features, advantages and preparation ofdifferent ledgers.

Royalty Account: meaning, types of royalty, copyright royalty, Preparation of ledgeraccounts – Royalty Account, Landlord Account – Short workings Account - Minimum RentAccount. Numerical

Unit III

Double Account System: Special Features; Preparation of Revenue Account, Net revenueAccount, Capital Account and General balance Sheet; Accounting for Extension andReplacement of Fixed Assets. Government Accounting: Meaning and Characteristics; cash toAccrual System, Fundamental Principles of Government Accounting; Commercial VsGovernment Accounting; Comptroller and Auditor General of India.

Reference Books/ Text Books / Cases:Gupta, R.L. and Radhaswamy M. Advanced Accountancy, Sultan Chand & Sons., New Delhi.

Nareng, Jain. Advance Accounts

Shukla, M,C., Grewal, T.S. and Gupta, S.C. : Advanced Accounts, S.Chand & Co., New Delhi

Paul, S.K., Advanced Accounting

Jain S.P. & Narang K.L. Advanced Accounting, Kalyani Publishers.

Maheshwari & Maheswari. Advanced Accountancy-I, Vikash Publishing Co.

Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication


B.COM(ABST HONS) Semester – II(2019-20 Batch)

Max.Marks:100(Ext:70, Int:30) Min. Marks: 40

Credits: 4 Time:2 ½ Hr

COMH- 204: FINANCIAL STATEMENT ANALYSIS

Unit-I

Meaning of Financial Statement; Elements of Financial Statements – Assets, Liabilities,Equity, Incomes and Expenses and their features; Constituents of Financial Statements – IncomeStatement and Balance Sheet and their features; Information incorporated in FinancialStatements and their Qualitative requirements; Limitations of Financial Statements.

Statutory Requirements for preparation of Financial Statements: Relevant provisions ofCompanies Act ,2013 for the preparation of Profit and loss Account and Balance Sheet;Corporate Financial Reporting - meaning, need and objectives, Report of the Board of Directors,Contents of Annual report, Mandatory and Voluntary Disclosures through Annual Report.

Unit-II

Techniques of Financial Statement Analysis: Meaning and objectives of Financial StatementAnalysis; Techniques of Financial Statement analysis – Comparative Statement, Common-sizeStatement and Trend Analysis. Meaning of Accounting Ratio, Classification of AccountingRatios; objectives of Ratio Analysis; Advantages and Limitations of Ratio Analysis; Precautionto be taken before using Ratios; Computation of various Ratios – Activity Ratios, LiquidityRatios, Solvency and Leverage Ratios and Profitability Ratios.

Unit–III

Statements of Changes in Financial Position (SCFP): Evolution of SCFP; Funds FlowStatement – Meaning of Fund, Flow of Fund, Importance and Limitations of Fund FlowStatement, Preparation of Fund Flow Statement and Statement of Changes in Working Capital.Meaning of Cash Flow Statement, Distinction between Fund Flow Statement and Cash FlowStatement; Accounting Standard 3 and its salient features, Preparation of Cash Flow Statement asper AS-3.

Recommended Books:

1. Financial Statement Analysis - S. Sikidar & H. C. Gautam, New Central

2. Management Accounting - R. K. Sharma & S. K. Gupta, Kalyani Publishers, Ludhiana

3. Advanced Management Accounting - R. S. Kaplan & A. A. Atkinson

4. Management Accounting - M. Y. Khan & P. K. Jain, Tata McGraw Hill Co. Sophia Girls’

College, Ajmer (Autonomous)


B.COM(ABST Hons) Semester – II (2019-20 Batch)

Max.Marks:100(Ext:70,Int:30) Min. Marks: 40


COMH – 205 Business Law – II


Understand the role played by Sale of Goods Act in a businessGet an idea about how such acts as Indian Contract Act workUnderstand the basics of the Consumer protection Act and LLPUnderstand the various nuances related to the these acts

Unit –I

Sale of Goods Act 1930: Introduction of Act, Goods and their classification, conditions andwarranties, Doctrine of Caveat Emptor, Passing (transfer) of property (ownership) in goods,Performance of the contract of sale, Rights of Unpaid Seller, Auction sale.

Unit –II

Consumer Protection Act 1986: Introduction of Act, Consumer Rights and Duties,Consumer Protection Councils, Redressal Agencies, Nature and scope of remediesavailable to consumers.

Indian Trust Act, 1882: Definition-Trust, "Author of the Trust" "trustee", "beneficiary""Trust property", "Breach of trust". Creation of Trust: Lawful purpose, Essentials of a trust.Duties & Liabilities of the Trustees ,Liability of Trustee, Rights & Powers of the trustee.Disabilities of the trustees. Rights & liabilities of the beneficiary-Doctrine of Tracing.,Discharge of a Trustee , Appointment of a trustee by the court, Extinction of TrustRevocation of Trust.

Unit –III

Partnership Act 1932: Introduction, Types of Partnership and types of Partners, Rightsand duties of Partners, Dissolution of partnership.Limited Liability Partnership Act 2008: Meaning, Need, advantages anddisadvantages. Difference between Limited liability Partnership &Partnership. Incorporation of LLP.Societies Registration Act, 1860: Concept of Society, Memorandum ofAssociation, Incorporation of Society, Liability of Members, Dissolution ofSociety.

Reference Books:

Kapoor N.D.:(2018), Elements of Merchantile Law,30th Edition, Sultan Chand &sons, New Delhi.

Nolakha,R.L.(2018), Business Law, 8th Edition, RBD Publications, JaipurBulchandani, K.R., Business Law for Management. Mumbai: Himalaya Publishing House.

Gulshan, S. S., & Kapoor, G. K. Business Law. New Delhi: New Age International Pvt. Ltd.

Kuchhal, M. C. Business Law. Noida: Vikas Publishing House Pvt. Ltd.

Mathur, Satish, Business Law.

Tulsian, P. C. Business Law. New Delhi: Tata McGraw Hill Pvt. Ltd.

B.COM(ABST Hons) Semester – II (2019-20 Batch)

Max.Marks:100(Ext:70,Int:30) Min. Marks: 40


COMH -206: MACRO ECONOMICS


Understand the level of national income leading to economic growth,Understand about money supply and inflation and price levelsUnderstand the various measures of economic performanceUnderstand the business cycle and macroeconomic indicator

Unit-I

Introduction to Macro Economics – Meaning and Definition, Characteristics and Scope,Macro Economic VariablesMeasure of Economic Performance: Circular flow of economic activities and Income: TwoSector Economy, Four Sector Economy

National Income: Concept, GDP, GNP, NDP, NNP, Per Capita Income, Personal DisposableIncome, Measurement of National Income, Uses of National Income Data, Difficulties in themeasurement of National Income

Unit-II

Money Supply and Inflation: Demand and Supply for Money, Concept of Money Supply,Value of MoneyInflation: Introduction, Causes of Inflation, Inflation and Employment, Control ofInflation.Aggregate Price Level: Consumer Price Index, Wholesale Price Index, GDP Deflator

Level of Investment, Unemployment, Balance of payments

Unit-III

Business Cycle: Introduction, Features of Business Cycles, Phase of business cycles, Causesand Effects of Business cycle, Controlling Business Cycles: Fiscal Policy, Monetary Policyand Exchange rate PolicyMacroeconomic Aggregates: Aggregate demand, Aggregate Supply, Aggregate Output,Aggregate Consumption, IS-LM model- The interaction of Real and Monetary sectors of theeconomy.


Froyen, T. R. Macro Economics. New Delhi: Pearson Education

Agarwal, V. Macro Economic. New Delhi: Pearson Education

Diwedi, D. N. Macro Economics. New Delhi: Tata McGraw Hill

Geetika, Ghosh, P., & Chodhury, P. R. Managerial economics. New Delhi: Tata McGraw Hill.

Documents

SOPHIA GIRLS’ COLLEGE, AJMER...Sophia Girls’ College, Ajmer (Autonomous) B.COM(ABST Hons) Semester – I (2019-20 Batch) Max. Marks : 100(Ext:70, Int:30) Min. Marks: 40 Credits: