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

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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 B.Com (Hons) First Accounting Financial Accounting Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V 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 Adjustment Introduction to Indian Accounting Standards. Detailed study of AS 6 and 10, Branch Accounts, Departmental Accounts. Royalty, Insolvency Accounts. Partnership Accounts Adjustments and Guarantee, Accounting for Admission of Partners, Accounting for Retirement of partners, Accounting for Death of Partner Partnership Accounts Dissolution of Partnership Firm (With Insolvency), Amalgamation of Partnership Firms, Conversion of Partnership Firms 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 4. Financial Accounting Gupta, Sahay Marking Scheme: Sections Question Type No. of Questions per question per Section 1

2 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

3 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper B.Com (Hons) First Honours Paper Principles & Practices of Management Max. Marks 70 Particulars Unit I Basics of Management Concept and significance of management, Evaluation of management thought, some leading management thinker; F.W. Taylor, Henry Fayol, Functions of Management. Manager and Business environment; Social, Economic, Political, Legal & Technological. Social responsibilities of Manager. Unit II Planning & Leadership Nature of Planning, Importance of Planning, Types of Plans, Steps in planning, Forms of planning, Planning skills, Limitations of planning, Meaning, Functions of a leader, Characteristics of a leadership, Difference between leader and manager, Approaches to leadership, Leadership Style. Unit III Organisation Meaning, Span of management, Principles of organising, Departmentalisation, Organisation Structure, Formal and Informal Organisation. Unit IV Coordination & Decision Making Distinction between coordination and cooperation, Need for coordination, Requisites for Excellent coordination, Techniques of coordination, Difficulty of coordination. 3

4 Meaning, Types of Decisions, Steps in Rational decision making, Environment of Decision Making, Models of Decision Making Behaviour, Difficulties in Decision Making. Unit V Controlling and Staffing Need for control, Steps in control process, Types of control methods, Control techniques, Benefits of Control, Importance and Need for staffing, Manpower Planning. References:. 1. Principles of Management, T.N. Chhabra 2. Principles of Management, S.S. Chatterjee 3. Principles of Management, P.C. Tripathi & P.N. Reddy 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 (Hons) 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 Objectives and Main Provisions. Introduction to Intellectual Property Right Act Copyright, Patents and Trademarks. References:

6 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

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 (Hons) First Micro Economics Micro Economics Compulsory 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. Economic Laws. Basic problems of Indian economy. Law of Demand meaning,concept, 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 & Externa and dis-economies. Law of variable proportions,. Theories of population. 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. References: 1. Modern Micro Economics Koustsohiarjiji A, Macmillan NewDelhi 7

8 2. Micro Economics Mangal, Ramesh and Tanna. 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 (As Per New Revised Syllabus) Session Class Semester Subject Title of the paper Compulsory or Optional B.Com (Hons) 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. 9

10 (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. 10

11 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: 1. Enterepreneurship Development Khanka. 11

12 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 (Hons) Second Honors Paper II Macro Economics Compulsory Max. Marks 70 Particulars Unit I Unit II Unit III Macro Economics Meaning, Definition, Concept, Nature, Importance, Limitations, Difference Between Micro and Macro Economics. Subject matter of Macro Economics, Relationship Between Macro and Micro Economics. National Income Meaning, Definition (Marshall, Fisher and Pigou), Concept, Significance. Circular flow of Income, Concept of value added methods for measuring National Income, Problems of National Income Measurement in India. Wages Meaning, Nominal and Real wages, its determinants. Theories of wages The wage fund theory, The subsistence theory, Standard of living theory of wages, Residual claimant theory of wages, The marginal productivity theory of wages, Modern theory of wages. Interest Meaning, Definition,Gross and Net Interest. Theories of Interest Neoclassical theory, Loanable theory, Keynes liquidity preference theory, Modern theory of interest. Theories of Employment Classical theory, Keynesian theory. Comparison Between Classical and Keynesian Theory. 12

13 Unit IV Unit V Monetary Theories Supply and Demand theory of money. Value of money. Price theory of money. Liquidity theory of money. Quantity theory of money. Modern theory of money. Keynes theory of money and price. Banking and Credit management Commercial Banking: Meaning and Definition of Commercial Banks, Classification of Commercial Banks, Functions of Commercial Banks. Meaning and Defintion of Credit, Importance and utility of commercial Banks, Structure of commercial Banking system, Creation of creditby commercial banks. Process of credit creation, Factors afffecting the Quantity of credit, Limitation of Credit Creation. Central Banking System Meaning and Definition of central bank, Similarities and Dissimilarities between Central Banking and Commercial Banking, Functions of Central banks. Reserve Bank of India Objectives, Functions. Monetary policy and Credit control Objectives of Credit control, Methods of credit control. Inflation Meaning and Definition, Characteristics and Types, Causes and Effects, Measures to control Inflation. Deflation Meaning and Definition, Characteristics and Types, Causes, Effects and measures to control deflation. Savings and Investment. References: 1. Macro Economics Dr. V.C. Sinha 2. Macro Economics Dr. M.L. Seth 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

14 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 (Hons) Second Management Business Organisation & Communication Compulsory Max. Marks 70 Particulars Unit I Business Organisation: Definitions, Concepts, Characteristics, Objectives, Significance, Components, Functions, Social Responsibilities of Business. Business Ethics. Promotion of Business: Meaning, Functions, Stages of Promotion. Forms of Business Organisation: Detailed Study of Sole Proprietorship and Partnership. Unit II Company Organisation: Meaning, Definition, Formation of Private and Public Company, Merits, Demerits. Types of companies. Cooperative organisation : Need, Meaning, Significance and its Merits Demerits. Public Enterprises : Concept, Meaning, Characteristics, Objectives and Significance. Multi National Companies (MNC S) An Introduction in India. Business Size and Location, Plant Layout and Business Combination. Unit III Communication : Introduction, Definition, Nature, Objects, Importance of Communication to Managers, Elements of Communication, Feedback, Dimension and Directions of Communication, Means Of Communication Verbal Communication. SWOT Analysis. 14

15 Unit IV Unit V Non Verbal Communication, Body Language, Para Language, Sign Language, Visual and Audio Communication, Channels of Communication, Barriers in Communication. Written Business Communication Concept, Advantages, Disadvantages, Importance, Need of Business Letter, Kinds of Business Letters and Essentials of an effective business Letters. Modern Forms of Communication FAX, , Video Conferencing, International Communication for Global Business. Group Communication Network. References: 1. Business Communication Dr. Ramesh Mangal 2. Business Communication Dr. Vinod Mishra 3. Business Organisation Dr. S.C Jain 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

16 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 (Hons) Second Accounting Business Maths Compulsory Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V Ratio- Gaining, Sacrificing Ratio, Proportion, Percentage, Commission and Brokerage. Discount Meaning, Kinds of Discount and Successive Discount, Use of Nine-Value Table and Calculations. Simultaneous Equations- Meaning, Characteristics, Types and Calculation, Preparation of Invoice. Elementary Matrices- Definition, Types of Matrices and Calculation Logarithm and Anti Logarithms- Principles and Calculations, Introduction of Calculus, Methods of Differentiation, Partial Derivative Simple and Compound Interest, Profit and Loss, Linear Programming- Introduction. References: 1. Business Mathematics Dr. S.M Shukla 2. Business Mathematics Sancheti & Kapoor 3. Business Mathematics Gupta, B.N Marking Scheme: Sections Question Type No. of Questions per question per Section 16

17 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

18 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper B.Com (Hons) Second Honours Paper I Advanced Financial Accounting Max. Marks 70 Particulars Unit I Bank Reconciliation Statement and Investment Accounts Concept, Causes of difference between cash book balance and pass book balance, Importance of bank reconciliation statement, Preparation of bank reconciliation statement, Meaning of Investments, Types of Investments, Cum interest, Ex interest, Purchase and Sale of Securities. Unit II Preparation of Accounts for Incomplete Records Meaning of single entry system, Difference between single entry system and double entry, Calculation of profit, Preparation of statements of affairs and balance sheet, Conversion of single entry into double entry. Unit III Accounting for Hire Purchase and Instalment Payment System Meaning and concept of hire purchase, Problems based on interest when both cash price and rate of interest is given, Calculation of cash price, Accounting for hire purchase transactions, Problems based on Instalment payment system. Unit IV Voyage Accounts and Consignment Account Preparation of Voyage Accounts including problems on incomplete voyage. Meaning of Consignment, Accounting record in the books of Consignor, Accounting record in the books of consignee. Unit V Financial Statements of Non Profit Organisations Meaning of Non profit Organisations, Accounting for non profit 18

19 organization, preparation of receipt and payment accounts. Preparation of Income and Expenditure account and Balance Sheet References:. 1. Advanced Accounting; Dr. S.M. Shukla and Dr. S.P Gupta 2. Financial Accounting; P.C. Tulsian 3. Advanced Accountancy; R.L. Gupta and M. Radhaswamy 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

20 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 (Hons) Third Accounting Corporate Accounting Compulsory Max. Marks 70 PARTICULARS UNIT I II III IV V SYLLABUS Accounting Standard-needs and importance, An overview of Indian Accounting Standard. Issue of shares, forfeiture, Reissue of shares and buyback of shares. Types of Preference Shares, Redemption of Preference shares, Debentures Meaning and Types, Issue and Redemption of debentures Valuation of Goodwill and Shares, Methods of valuation. Accounts of Public Utility Companies (Electricity Company). Final A/C of companies, Declaration of dividend, P & L Appropriation a/c and disposal of profits. Calculation of Pre & Post Incorporation Profit/Loss Meaning of Holding and Subsidiary Company Preparation of consolidated B/S of a Holding Company with one Subsidiary Company, Accounting for Liquidation of Company Accounting for Merger as per AS 14, Internal Reconstruction of a company as per Indian Accounting Standard 14 (excluding inter co. holding and reconstruction scheme.) Suggested Readings: 20

21 1 Company Accounts, Universal Publication. By Mangal Ramesh 2 Company Accounts, S.Chand. By Gupta R.L, Radhaswamy M. 3 Corporate Accounting, Vikas Publishing House NewDelhi. By Maheshwari S.N 4 Corporate Accounting, Devi Ahilya Prakashan Indore. By Mehta, Brahmbhatt. 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

22 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 (Hons) Third Management Principles of Statistics Compulsory Max. Marks 70 PARTICULARS UNIT I II III IV V SYLLABUS Meaning, Definition, significance, scope and limitation of statistics; Statistical investigation; Primary & Secondary data; Methods of data collection; Classification and tabulation of data; Graphical and diagrammatic presentation of data- Bar graph, Histogram and Pie- diagram; Sampling Meaning and Concepts, Methods of sampling, Preparation of statistical series and its types Measurement of central tendency : Mean, Mode, Quartile, Median, Geometric mean, Harmonic mean Dispersion- Mean and Standard deviation; Skewness- Karl Pearson and Bowley methods of skewness Correlation-Meaning, Types of correlation, Karl Pearson and Spearman methods of correlation; Regression analysis Meaning, uses, difference between correlation and regression, Regression equations, calculation of linear regression Index number- Meaning, construction of cost of living index, uses and importance, methods of index number: Laspeyres, paasche s and Fisher s Ideal index number; Analysis of time series- meaning, Components and importance, Measurement of times series- Methods of Moving averages and Method of least square 22

23 Suggested Readings: 1 Business Statistics, Ramesh Book Depot. By Oswal, Sahu 2 Statistics, Elahance D.N 3 Statistics, S.M. Shukla 4 Statistics, S. Chand. By R.P Varshaneya 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

24 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 (Hons) Third Honours Paper II Company Law and Secretarial Practice Compulsory Max. Marks 70 PARTICULARS UNIT I II III IV V SYLLABUS The Companies Act, 2013 : definition, types of companies, memorandum of association, articles of association, prospectus, share capital & membership, meetings & resolutions, company management, winding up & dissolution of companies, Buy Back of shares The Negotiable Instruments Act, 1881 : definition, types of negotiable instruments, negotiation holder & holder in due course, payment in due course, endorsement & crossing of cheque, presentation of negotiable instruments The Competition Act, Provisions, Difference between MRTP Act 1969 & Competition Act 2002 The Consumer Protection Act, 1986: salient features, definition of consumer, Objectives of Consumer Protection Act, rights of consumer, grievance redressal machinery, Consumer protection Councils Regulatory Environment for International Business: FEMA, WTO: regulatory framework of WTO, basic principles & its character, WTO provisions relating to preferential treatment to developing countries, regional grouping, technical standard, anti dumping duties & other non tariff barriers. custom valuation & dispute settlement, trip & trims 24

25 Suggested Readings: 1 The Companies Act Corporate Legal Framework By G.K.Varshney, Sahitya bhawan Publication 3 Corporate Legal Framework. By Jain Narang 4 Corporate Legal Framework. By Rastogi and Shukla SEBI Act, Nabhi Publication Delhi. 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

26 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 (Hons) Third Honours Paper I Specialized Accounts Compulsory Max. Marks 70 PARTICULARS UNIT I II SYLLABUS Capital Budgeting : Nature of investment decision, investment evaluation criteria, Pay Back Period, ARR, Discounted Cash Flows, NPV, IRR, Profitability Index,NPV & IRR comparison, Capital Rationing, Risk analysis in capital budgeting, Process of Capital Budgeting. Time value of Money Accounting for Banking Companies : Indian Financial System, Functions of banks, Accounting for banks (profit and loss account and balance sheet) Accounting for Insurance Companies : The concept of Insurance,, Classification of Insurance Types of Life and General Insurance, Fire, Marine. Basic principles of Insurance and Accounting. The concept of Risk Kinds and classification of risks III IV Accounts for Public utility companies (including electric supply companies)- Meaning of Public Utility Concern, Difference between Double accounting &Double Acconting, Capital Account &General B/S of public Utility Company, Final Account of Electric Supply Companies. Cooperative Society Meaning of Cooperative Society,Types of Cooperative 26

27 Society, Accounts for Cooperative Society Hotel accounting- Meaning of Hotel Accounting, Types of Customers, Important terms in connection with Hotel Business, Basis of Charging Room Rates, Hotel Accounting Front office, Back office, General book keeping M Government Accounting Principles and Methods of Government Accounting, Audit & Accounts Department,The Comptroller and Auditor General of India Responsibility Accounting Meaning and Definition of Responsibility Accounting,Responsibility Centers, Objectives and Benefits of Responsibility Accounting. Suggested Readings: 1 Advanced Modern Accountancy. By Mukharjee & Hanif 2 Advance Accountancy Vol.2. By A.K. Sehgal 3 Advance Accountancy Vol.2. By R.L. Gupta 4 Advance Accountancy. By Shukla & Grewal 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

28 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 (Hons) Third Foundation Course Environmental Studies Compulsory Max. Marks 3 PARTICULARS UNIT SYLLABUS I Introduction to Environment and Ecology 1. Environment Definition and Significance. Ecology Meaning, Scope and Significance. 2. Concept of Biosphere, Atmosphere, Lithosphere and Hydrosphere. 3. Public Participation and Public Awareness. II Environmental Pollution and Problems 1. Causes, Effect and prevention Air, Water, Thermal, Soil and Nuclear Pollution. 2. Disaster Management Flood, Earthquake, Cyclones and Landslides. 28

29 III Environment and Social Problems 1. Problems of Urban Environment Domestic waste and Industrial waste 2. Importance of sustained development 3. Energy crisis in cities 4. Water Preservation Rain water collection. IV Role of Mankind in conserving Natural Resources 1. Food Resources World food problem and Importance of organic farming. 2. Need for Renewable sources of energy 3. Land Resources Land as a Resource V Environment Conservation Laws 1. Conservation laws for Air and Water pollution 2. Wildlife conservation laws Role of Information Technology in protecting environment and Health. Suggested Readings: 1 Hindi Granth Academy. 29

30 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 (Hons) Fourth Accounting Cost Accounting Compulsory Max. Marks 70 PARTICULARS UNIT I SYLLABUS Cost: Meaning, Concept and Classification. Elements, Nature & Importance of Cost. Material Costing: Classification, Procurement, Control and accounting for material.labour Costing: Labour Turnover Ratio and methods of Wage Payment. II III IV Unit Costing, Preparation of Cost Sheet and Statement of Cost(Including calculation of tender price). Overhead costing, (Including calculation of machine hour rate.) Allocation, Apportionment and Absorption of Overheads. Contract Costing,Operating costing. Process Costing (Including Inter process profit and Reserve). Marginal Costing- Profit - Volume Ratio, Break-Even Point, Margin of Safety, Application of Break-even Analysis. Standard Costing (Material and labour Variances) V Reconciliation of cost and Financial Accounts. Cost Audit - Meaning, Importance and Techniques of Cost Audit, Cost Audit 30

31 Programme Suggested Readings: 1 Cost Accounting, Principle and Practice, Vikas Publication NewDelhi. BY Arora M.N. 2 Advance Problems and Solutions in Cost Accounting, S. Chand. By Maheshwari S.N 3 Cost Accounting. By Agrawal M.L & S.B. Agra 4 Cost Accounting. By Mehta, Brahmbhatt. 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

32 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 (Hons) Fourth Management Banking Law and Practice in India Compulsory Max. Marks 70 PARTICULARS UNIT I SYLLABUS Principles of banking: Definition of bank, creation of money: present structure of Commercial bank in India. Classification of Banking Institution. Principles of Management in Banks: Managerial Functions in Bank, Recruitment, Selection, Training, Promotion, & Control of Staff. II III Indian Banking System: Features, Money lenders, Nationalization of Commercial Banks and its effects.reserve Bank Of India: Functions, control of Credit by RBI.Powers of RBI, Bank Rate CRR, SLR, Repo Rate, Reverse Repo Rate, Control against advances.the Security Exchange Board of India (SEBI)- Objectives, Functions, Powers.Stock Exchanges: Functions, Structure, BSE, NSE Management of Deposits & Advances: Deposit Mobilization, Classification & Nature of Deposit Accounts, Advances, Lending Practice, Type of advances, Restriction on advances, Privatisation of Banks, Narsimhan Committee. Investment Management: Nature of Bank investment, Liquidity & Profitability. 32

33 Cheques, Bills & their Endorsement, Government Securities. Procedure of E- Banking. Banker Customer relationship. Non-Performing assets Meaning and Nature, procedure of e- banking. IV V Banking Regulation Act Important provisions. Banking Regulation Act 1949 as applicable to Public sector & Co- operative Banks. Privatization of Banks. Major Banking sector Reforms in India. NBFC s Meaning, Role and Importance. Management of Finance: Bank Accounts, Records, Reports, And Statement of Advances, And Appraisal of Loan Application, Development Banking in India: IFCI, IDBI, ICICI, Export Credit & Guarantee Corporation of India. Suggested Readings: 1 Banking Law & Practice. By H.C. Sharma 2 Banking Law & Practice. By Dr. Maliram. 3 Banking Law & Practice. By Dr. V.C. Sinha 4 Banking in India. By Gupta B.P 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

34 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 (Hons) Fourth Honours Paper I Advanced Statistics Compulsory Max. Marks 70 PARTICULARS UNIT I II III IV V SYLLABUS Theory of Probability - Probability Distributions, Binomial, Poisson and normal Distribution; Theory of Sampling Test of Significance of Attributes and Variables- Large and Small sample- Z- test, t-test and Chi-square Test F- test and Analysis of Variance (One way and Two way classification) Interpolation and Extrapolation-Binomial expansion method, Newton s advancing difference method and Lagrange method ; Association of Attributes( Case of two attributes) Regression Analysis, Statistical Decision Theory:- Decision under Risk and Uncertainty, Decision Tree Analysis. Suggested Readings: 1 Advanced Statistical Analysis. By Shukla & Sahai. 34

35 2 Advanced Statistical Analysis. By Gupta C.B 3 Advanced Statistical Analysis. By Elhance D.N 4 Advanced Statistical Analysis. By Pathak & Shashtri 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

36 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 (Hons) Fourth Honours paper II Advanced Financial Management Compulsory Max. Marks 70 PARTICULARS UNIT I SYLLABUS Financial Management- Meaning, nature and scope of finance, Financial Goalprofit VS. Wealth maximization; Finance function- investment, Financing and dividend decisions. Dividend Policies-Issues in dividend decisions Walter's model, Gordon's model, M-M hypothesis, dividend and uncertainty, relevance of dividend; Stability policy; Corporate dividend behavior II III Cost of Capital-Meaning and significance of cost of capital; calculation of cost of debt, preference capital, equity capital and retained earnings; Combined cost of capital (weighted); Cost of equity and CAPM. Operating and Financial Leverage: Measurement of leverages: Effects of operating and financial leverage on profit; analyzing alternate plans; Combined financial and operating leverage Capital Structure Theories: Traditional and M.M. hypotheses-without taxes and with determining capital structure in practice. IV Capital Budgeting: Meaning, importance, factors influencing investment decisions, Kinds of Capital 36

37 Budgeting decisions, Capital Budgeting Technique - Non-discounted- Pay-Back,ARR - Discounted-NPV, IRR, PI - Capital Rationing V Management of Working Capital: Meaning, significance and types of working capitals; Calculating operating cycle period and estimation of working capital requirements; Financing of working capital and norms of bank finance; Sources of working capital Factoring services; Various committee reports on bank finance; Dimensions of working capital management. Management of cash, receivables and inventory. Suggested Readings: 1 Financial Management, Tata Mcgraw Hill, NewDelhi. By Khan M.Y & Jain P.K. 2 Financial Management, Vikas Publishing House, NewDelhi. By Pandey I.M. 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

38 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 (Hons) V Management Group Management Accounting Compulsory Max. Marks 70 PARTICULARS I Management Accounting Meaning, Nature, Scope and Functions of management accounting, Role of management accounting in decision making, Management accounting vs financial accounting and cost accounting. Tools and Techniques of management accounting. II III IV V Financial Statement Meaning, Limitations and Importance of Financial statements, Objectives and methods of financial statement analysis, Ratio analysis, Classification of ratios Profitability ratios, Turnover ratios and Financial ratios, Advantages of Ratio analysis, Limitations of accounting ratios. Importance of Accounting ratios. Fund flow statement Meaning, Objectives, Importance and Limitations. Cash flow statement (As per Indian Accounting Standard 3) Meaning, Advantages, Limitations. Difference between cash Flow and Fund Flow Statement. Absorption and Marginal Costing: Marginal and differential costing as a tool for decision making make or buy, Change of product mix, Pricing, Break even Analysis, P-V Ratio, Margin of Safety, Exploring new markets, Shut down decisions. Budgetary Control: Meaning of budget and budgetary control: Objectives, Merits and Limitations, Types of Budget Cash and Flexible Budget. Concept of Management audit, Responsibility Accounting. Management Reports, Types of 38

39 Reports and Quality of good report. Suggested Readings: 1. Jain S.P. Naraga K.L. Management Accounting 2. Shashi Gupta Management Accounting 3. S.P. Gupta Management Accounting 4. Mahesh Agrawal Mukes jain Management Accounting. Agrawal and Gupta Management Accounting R.B.D. Jaipur 6. Trivedi, Sharma and Mehta Management Accounting, Devi Ahilya V.V. 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

40 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 (Hons) V Honors Paper I Research Methodology Compulsory Max. Marks 70 PARTICULARS UNIT I II III SYLLABUS Research Meaning, Definitions, Characteristics, Nature, Objectives, Importance, Types and Problems. Scientific Research. Research Design Meaning, Definitions, Characteristics, Subject Matter. Formulation of Ideal research design. Purposes, Components and Classification of Research Design. Criticism of Experimental design. Hypothesis Meaning, Definitions, Characteristics, Dimensions, Types, Sources, development of Hypothesis, Testing, Importance, Limitations. Difficulties in the formulation of the Hypothesis. Role of Hypothesis in Theory Building. Data Meaning, Definitions, Type, Sources. Sampling Census Method, Sampling Method, Types of Sampling, Problems of Sampling. IV V Data Analysis- Editing, Editing of Data, Objectives of Editing Process, Concept of Property Space, Classification, Method and Types of Classification. Codification and Tabulation. Data Analysis Bases of Analysis, Major type of Analysis, report Writing, Important and Utility of Research Report. Characteristics of a good report. General Principles of report preparation, Structure of Report. Outline of Report. 40

41 Language and Style of Report, Major criteria of Research Report, Publication of Research Report. Suggested Readings: Research Methodology C.R.Kothari Social Research Method O.R. Krishna Swami Business Research Method- Cooper & Schindler 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

42 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 (Hons) V Honors Paper II Security Analysis and Portfolio Management Compulsory Max. Marks 70 PARTICULARS UNIT I II III IV V SYLLABUS INTRODUCTION Concept of Investment, Portfolio Management, Investment Environment and organization, Portfolio Manager. INVESTMENT PROCESS Investment Outlets, Risk and return, Beta Meaning and significance, Portfolio Analysis Diversification and Making of Portfolio. PORTFOLIO ANALYSIS Markowitz s Portfolio Model, Fundamental Security Analysis. INDIAN STOCK MARKET Stock Exchanges, National Stock Exhange of India (NSE), Over the Counter exchange of India (OTCEI), Dematerialisation of securities, Securities and Exchange Board of India (SEBI). FINANCIAL INSTITUTIONS Meaning of Financial Institutions, Function of Financial Institutions, Role and Main Forms of Financial Institutions. Suggested Readings: 1 Amling: Fundamentals of investment Analysis. Hall, International Edition. 42

43 2 3 Gupta, L.C.: Stock Exchange Trading in India: Society for Capital market Research and Development, Delhi. Machi Raju. H.R.: Working of stock Exchanges in India; Wiley Ltd. New Delhi. 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

44 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 (Hons) V Accounts Group Income Tax Law & Practice Compulsory Max. Marks 70 PARTICULARS I II III IV V General Introduction of Indian Income Tax Act 1961, Basic Concepts: Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person, Assessee, Residential Status and Tax Liability, Exempted Income. Income From Salary Allowances, Perquisites, Retirement Benefits, Gratuity. Income From House Property Annual Value, Deductions u/s 24, Fully Self occupied House Property, Partially self occupied House Property. Income From Business and Profession, Income From Capital Gains Short term capital gain and Long term capital gain. Income From Other Sources. Set off and Carry Forward of Losses, Deductions From Gross Total Income, (Section 80 CCC 80 U), Clubbing of Income, Computation of Total Income and Tax Liability of an Individual. Assessment Procedure, Permanent Account Number (PAN).Tax deducted at Source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties. Suggested Readings: 44

45 1 Income Tax Law and Practice: By V.K. Singhania 2 Income Tax Law and Practice: By Girish Ahuja 3 Income Tax Law and Practice: By Mehrotra and Goel. 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

46 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper B.Com (Hons) VI Management Group Auditing Max. Marks 70 Compulsory or Optional Compulsory Particulars Unit I Unit II Unit III Unit IV Unit V Introduction of Auditing : Meaning and objectives of Auditing, Types of Audit, Internal Audit. Audit Process : Audit Programme, Audit book, Working papers and evidences, Preparation before commencing of Audit. Difference between Financial Audit/ Cost Audit/Management Audit. Internal Check System : Routine Checking, Internal Check and Test Checking Internal Control and Audit Procedure. Vouching, Verification of Assets and Liabilities Duties of an auditor for Vouching and Verification of assets and liabilities. Company Audit : Qualification, Disqualification, Appointment of auditor, Powers, Duties and Liabilities. Divisible Profits and Dividend. Auditors Report : Cleaned and Qualified report. Investigation : Objectives, Difference between audit and investigation, Process of Investigation. Special Audit of Banking Companies, Educational, Non Profit Institutions and Insurance Companies. References: 1. R.C. Saxena Auditing, Himalaya, Publishing, Bombay 2. Tendon B.N. Principles of Auditing S. Chandel & Co. Delhi 3. Sharma T.R. Auditing Principles and Problems, S/B Agra 4. Kumar Pradeep Principles of Auditing, Kalyani Publishers, New Marking Scheme: 46

47 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

48 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 (Hons) VI Accounts Group Indirect Taxes Compulsory Max. Marks 70 Particulars Unit I Unit II Unit III Unit IV Unit V Central Excise Duty: Concept, Important Definitions: Goods, Excisable Goods, Manufacturer. Classification of Goods and Principles of Classification, Valuation under Central Excise Act, Ad Valorem Duty,Valuation Rules and Calculation of Excise Duty. Custom Duty: Introduction and Nature, Types of Custom Duty, Prohibation of Import and Export, Valuation Rules, Computation of Assessable Value and Calculation of Custom Duty. Central Sales Tax Introduction and Important Definitions, Tax Liability Under Central Sales Tax Act 196, Provisions relating to Inter State Sales. Determination of Gross Sales, Taxable Turnover and Registration of Dealers. M.P. Vat: Introduction definitions, Tax Free Goods, Registration and Licensing of Dealers, Assessment Procedure, Computation of Taxable Turnover and VAT. M.P. VAT Tax Payment and Recovery of Tax, Input Tax Rebate. Authorities: Powers and Duties. Appeal and Revision. Difficulties in implementation of VAT. Service Tax: Introduction, Objectives, Main Provisions, Assessment Procedure and Computation of Service Tax. References: 48

49 1. vizr;{k dj Jhiky ldyspk] lrh'k fizuvlz] bunk Sj 2. vi zr;{k dj MkW-,l-lh- esgjks=k] lkfgr; Hkou] vkxjka 3. vi zr;{k dj fouksn d s- fl a?kkfu;k] Taxman, Delhi 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

50 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper B.Com (Hons) VI Honors paper I Tax Planning and Management Max. Marks 70 Compulsory or Optional Compulsory Particulars Unit I Unit II Unit III Unit IV 1. Tax Planning 2. Direct tax structure in India 3. Restrictions for Tax Avoidance and Tax Evasion. 4. Problems and Methods of tax Planning.. Residential status and Tax Planning. 6. Exemptions from Tax, Deductions and Reliefs. 7. Corporate Taxation and Dividend Tax. 1. Income From Salary Tax Planning. 2. Income From House Property Tax Planning. 3. Income From Business or Profession Tax Planning. 1. Capital gains and Tax Planning. 2. Income from Other sources Tax Planning. 3. Clubbing of income and Deemed incomes. 4. Set off and Carry forward of Losses.. Tax Planning for new business. 6. Tax planning & Financial Management. 7. Tax Planning & Managerial decisions. 1. Tax Incentives for exporters free tax zones and other deductions. 2. Infrastructure and Backward areas: Tax Provisions. 3. Computation of Income and Tax planning of individuals. 4. Tax Planning in respect of amalgamation.. Deduction of Tax at Source. 6. Advance Payment, Recovery and Refund of Tax. 0

51 Unit V References: 1. Appeal and Revision. 2. Assessment of HUF. 3. Partnership Firm Tax Planning. 4. Investment Planning.. Wealth Tax : Tax Planning. 1. Ahuja G.K. and Ravi Gupta : Systematic approach to Income Tax and Central Sale Tax, Bharat Law House, New Delhi. 2. Circulars issued by C.B.D.T. 3. Income Tax Act, Income Tax Rules, Lakhotis, R.N. : Corporate tax Planning, Vision Publications, Delhi. 6. Singhania. V.K. : Direct Taxes : Law and Practices, Taxman;s Publication, Delhi. 7. Singhania Vinod K : Direct Taz Planning and Management, Taxmann Publication, Delhi. 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

52 The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session Class Semester Subject Title of the paper B.Com (Hons) VI Honors Paper II Project Planning and Control Max. Marks 70 Compulsory or Optional Compulsory Particulars Unit I Unit II Unit III Unit IV Unit V References: 1. Project Planning An introduction 2. Project identification. 3. Project Life Cycle 4. Project Feasibility Analysis.. Business Forecasting. 1. Project Budgeting Methods. 2. Zero Base Budgeting. 3. Social Cost Benefit Analysis and Shadow Pricing. 1. Project Organization Structure. 2. Project Manager. 3. Marginal Costing. 1. Project Financing. 2. Role of Development Financial Institutions in Project Financing. 3. Use of Network Techniques in project planning PERT & CPM 4. Business Budgets and Budgeting 1. Budgetary Control and Control Ratios. 2. Standard Costing. Bryce, M.C. industrial Development, Mc Graw (int. Ed.) New York. Chandra, Prasanna: Project Preparation, Appraisal and Implementation, Tata Mc Graw Hill, Delhi. 2

53 I.D.B.I. Manual of Industrial Project analysis in Developing Countries. O.E.C.D. (i) Manual Preparation of Industrial Feasibility Studies.(ii) Guide to Practical Project appraisal. Pitale, R.L. Project Appraisal Techniques, Oxford and IBH. Planning Commission: Manual for Preparation of Feasibility Report. Timothy, D.R. and W.R. Sewell: Project Appr aisal and Review, Macmillan, India. Chaudhary, S.: Project Management, Tata Mc Graw Hill, New Delhi. Little I.M.D. and Mirrless J.A. Project Appraisal and Planning for Devloping Counties, Heinemann Education Books, London. 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

54 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