B.COM. THIRD SEMESTER DEPARTMENT OF … Radhaswamy :Advanced Accounting Vol.II,Sultan Chand &sons...

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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.

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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

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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.


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

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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

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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

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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.

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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

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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.

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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

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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]

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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.

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B.COM FOURTH SEMESTER


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

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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.


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

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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.


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

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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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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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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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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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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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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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7. Indian Financial System : Dr. M.L.Guledagudda

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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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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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