The Bhopal School of Social Sciences. Autonomous Institution. B.Com Semester Wise Syllabus

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1 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Accounting Financial Accounting Compulsory Max. Marks 70 Particulars Unit I Concept of Double Entry System,, Accounting Concepts and Conventions.Preparation of Journal, Sub Division of Journal, Preparation of Ledger, Preparation of Trial Balance, Final Accounts with Adjustments. Unit II Introduction to Indian Accounting Standards. Detailed study of AS-6 and 10, Branch Accounts and Departmental Accounts. Unit III Unit IV Unit V Royalty, Insolvency Accounts. Partnership Accounts Adjustments and Guarantee, Accounting for Admission of Partners, Accounting for Retirement of partners, Accounting for Death of Partners Dissolution of Partnership Firm (With Insolvency), Amalgamation of Partnership Firm, Conversion of partnership firm into Joint stock Company. References: 1. Financial Accounting Dr. S.M. Shukla, Dr. S.P. Gupta 2. Financial Accounting Jain, Narang 3. Financial Accounting Tulsian Marking Scheme: Sections Question Type No. of 4

2 Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total 20 70

3 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Management Business Law Compulsory Max. Marks 70 Particulars Unit I Unit II Indian Contract Act 1872 Definitions, Nature of Contract, Offer & Acceptance, Capacity of Parties to Contract, Free Consent, Consideration, Expressly declared void agreement, Performance of Contract. Breach of Contract, Remedies for Breach of Contract, Indemnity and Guarantee Contracts. Special Contracts Bailment, Pledge, Agency. Sale of Goods Act Unit III Limited Liabilities Partnership Act Negotiable Instrument Act 1881 Definitions, features, Bill of Exchange, Promissory Notes and Cheque, Holder and Holder in Due Course under Negotiable Instrument Act 1881, Crossing of Cheque, Types of Crossing, Dishonour and Discharge of Negotiable Instruments. Unit IV Unit V The Consumer Protection Act Main Provisions, Consumer disputes, Redressal machinery, Consumer protection council, Procedure of filing complain. Foreign Exchange Management Act 2000 Objectives and Main Provisions. Introduction to Intellectual Property Right Act Copyright, Patents and Trademarks. 6

4 References: 1.Commercial Law S.A. Sarlekar 1. The Principle of Mercantile Law Singh Avtar 2. Business Law Kuchal MC 3. Business Law N.D. Kapoor 4. Business Law Chandha P.R. Commercial Law R.C Agarwal Marking Scheme: Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

5 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Applied Economics Micro Economics Optional Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V Micro Economics Definition, Meaning, Importance, Inductive and Deductive Method. Importance and limitation of Micro Economics. Law of Demand meaning, definition, characteristics, types of demand, Exceptions of Law of Demand. Elasticity of Demand Concept, definition, Importance, Types and Measurement of Elasticity of Demand. Production Function (with one & two variables) Economies Internal & External. Factors of Production Land, Labour, Capital, Organization and Enterprises, Division of labour and Efficiency of Labour. Theory of Rent Ricardian & Modern Theory. Market structure concept, definition, characteristics, classification. Price determination under perfect & Imperfect competition. Concept & Theories of profit Gross & Net Profit, Uncertainty Theory & Risk Bearing theory. Suggested Reading Modern Micro economics Koustsohiarjiji A. Macmillan New Delhi Dr. Jitendra kumar Jain Madhya Pradesh granth academy Mishra & Puri Himalya Publication, Mumbai P.M. Chopra Kalyani Publication, New Delhi B.L.Ohja RBD Publishing House, Jaipur D.N.Diwedi Vikas publication House, New Delhi 8

6 M.L.Seth Kalyani Publication Marking Scheme: Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

7 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Principles Practice & Mgt. of Insurance Life Insurance Optional Max. Marks 70 Particulars Unit I Need for security against economic difficulties, risk & uncertainty. Life Insurance as a collateral as a measure of financing business constitution, as a protection to property, as a measure of investment. Basics of Banking: meaning, definition, types and functions Unit II Life Insurance contract distinguished characteristics, utmost good faith miserable interest caveat emptor, chilateral & allegory nature to counter act proposal & application form, warranties. Policy construction and delivery, policy provision, laps revival, surrender value, paid-up policies, maturity nomination & assignment. Banker Customer Relationship, Special Types of Customers, Rights & Duties of a Banker Unit III Unit IV Method of calculatery economic risk in life insurance proposal, Measurement of risk & mortality table. Calculation of premium, payment of bonus, life insurance fund Different types of life insurance policy issued by LIC, Important legal provisions & judicial pronouncements of India Bank Deposits: classification and types ( saving, current, fixed, RDs and loan accounts) 60

8 Unit V Rules of agencies, After sale service to policy holders. Rules related to Opening and Operations of Bank Accounts, KYC Norms References: 1. Life Insurance By M. N. Mishra 2. Life Insurance By Saadhak H Marking Scheme: Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

9 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester B.Com First Subject Foreign Trade Practices & Sales Management Title of the paper Compulsory or Optional Basics of Foreign Trade Optional Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V Concepts of foreign Trade, theories of International trade, objectives of trade policy and role of foreign trade in economics growth. Difference between Internal and External Trade, Advantages and Disadvantages of Foreign Trade. Balance of trade and balance of payments, instruments of trade policy tariffs quantities and statistic. International economic institutions WTO, IMF and World bank. India s foreign trade in global context. Foreign trade policy and its control in India. Policy making and institutions. Exchange control in India-objectives and definition. Export incentives-duty exemption schemes. EPCG duty draw backs, Role of commercial banks in foreign trade deferred payment system EXIM Bank. References: 1. Foreign Trade Practice & Sales Management By Mathur, V 2. Foreign Trade Practice & Sales Management By Verma, P.C Marking Scheme: 62

10 Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

11 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Travel & Tourism Management Basics of Travel & Tourism Optional Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V Tourism: meaning, definition and understanding of tourism as a phenomenon and as an industry. Various components of Tourism Industry Tourists & Tour (meaning and definition). Various forms & types of tourism. A brief account of history of tourism, gradual evolution of tourism through ages Significance of tourism and its co-relation with economy, society, culture and environment. Positive and negative impact of tourism. Role of Government in tourism planning, legislation, control, regulation and promotion. Role of local bodies in tourism. Essential travel documentspassport, visa, Recent emerging trends in tourism A s of Tourism- Accessibility, Accommodation, Amenities, Attractions and Activities. Travel terminologies BTQ, FIT, GIT, MICE, Navy call list. Problems being faced by tourism in India. References: 1. International tourism Management by A.K. Bhatia 2. Tourism: Principles practices & Philosophies by Robert McIntosh. 3. Successful Tourism Planning by Pran Seth. Marking Scheme: 64

12 Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

13 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Tax Procedure & Practice Indian Tax System Optional Max. Marks 70 Particulars Unit I Tax Meaning, Definition, Brief History, Salient Features. Direct Taxes Meaning, Merits and Demerits. Indirect Taxes Meaning, Merits and Demerits. Unit II Unit III Unit IV Unit V Commercial Tax : Professional Tax, Entertainment Tax, Vat: Meaning, Features, Significance, Main Provision. Income: Meaning, Types, Previous Year, Assessment Year, Assesses, Residential Status and Incidence of Tax Liabilities. Salary Nature, Classification, Provident Fund, Profit in lieu of salary and retirement benefits, gratuity, pension, computation of Income from salary including retirement and gratuity. House Property Annual Value, Deduction U/s 24 let out and self occupied house. Computation of taxable income from house property. References: 1. Income Tax Procedure & Practice By Dr. Mehrotra & Goel 2. Income Tax Procedure & Practice By. Dr. Girish Ahuja 3. Income Tax Procedure & Practice By Saklecha 4. Income Tax Procedure & Practice By V.K. Singhania Marking Scheme: 66

14 Sections Question Type No. of Questions per question per Section A Objective Type Questions 10 One mark for each 10 B Short Answer Type Questions (With Options) 4 marks each 20 C Long Answer Type Questions (With Options) 8 marks each 40 Total

15 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus (As Per New Revised Syllabus) Session Class Semester Subject Title of the paper Compulsory or Optional B.Com First Foundation Course Development of Entrepreneurship Compulsory Max. Marks 3 Particulars Unit I Entrepreneurship- Definition, Characteristics and importance, Types and functions of an entrepreneur, merits of a good entrepreneur motivational factors of entrepreneurship. Unit II Entrepreneurship- Definition, Characteristics and importance, Types and functions of an entrepreneur, merits of a good entrepreneur motivational factors of entrepreneurship. (a) Motivation to achieve targets and establishment of ideas. Setting targets and facing challenges. Resolving problems and creativity. Sequenced planning and guiding capacity, Development of self confidence. 68

16 (b) Communication skills, Capacity to influence, leadership. Unit III (a) Project Report- Evaluation of selected process. Detailed project report Preparation of main part of project report pointing out necessary and viability. (b) Selecting the form of Organisation Meaning and characteristics of sole Proprietorship, Partnership and cooperative committees, elements affecting selection of a form of an organisation. (c) Economic management Role of banks and financial institutions banking, financial plans, working capital-evaluation and management, keeping of accounts. Unit IV (a) Production management. Methods of purchase. Management of movable assets/goods. Quality management. Employee management.packaging. (b) Marketing management. Sales and the art of selling. Understanding the market and market policy. Consumer management. Time management. 69

17 Unit V (a) Role of regulatory institutions district industry centre, pollution control board, food and drug administration, special study of electricity development and municipal corporation. (b) Role of development organizations, khadi & village Commission/ Board, MP Finance Corporation, scheduled banks, MP Women s Economics Development Corporation. (c) Self-employment-oriented schemes, Prime Minister s Employment schemes, Golden Jubilee Urban environment scheme, Rani Durgavati Self- Employment scheme, Pt. Deendayal Self-employment scheme. (d) Various grant schemes Cost-of-Capital grant, interest grant, exemption from entry tax, project report, reimbursement grant, etc. (e) Special incentives for women entrepreneurs, prospects & possibilities. (f) Schemes of M.P. Tribal Finance Development Corporation, schemes of M.P. Antyavasai Corporation, schemes of M.P. Backward Class and Minorities Finance Development Corporation. References: 2. Enterepreneurship Development Khanka. 70