COURSE OUTCOME. Class :- B.Com I. Subject :- PRINCIPLES OF BUSINESS MANAGEMENT. Subject: - Financial Accounting
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1 COURSE OUTCOME Class :- B.Com I Subject :- PRINCIPLES OF BUSINESS MANAGEMENT BUSINESS AND COMMERCE : AN INTRODUCTION MANAGEMENT :AN INTRODUCTION,MANAGEMENT AS SCIENCE, ART AND PROFESSION,APPROACHES TO MANAGEMENT,PLANNING,ORGANISING ORGANISATION STRUCTURE,DELEGATION OF AUTHORITY,STAFFING AND DIRECTING CONTROLLING TECHNIQUES Subject: - Financial Accounting Meaning and scope of accountancy, basic terms Accounting principal &equations Double entry system Recording of accounting transactions Capital and Revenue Final accounts with adjustments Consignment Account Errors and their rectification Accounts of Non-Profit Organizations Depreciation provision and reserves Subject :- IT & E-Commerce Definition, components and characteristics of computers; Input and output devices Memory and mass storage devices; Introduction to modern CPU and processors. Computer software introduction, types of software system, application and utility software; Programming languages; Introduction to operating system: types and function of operating system; Realtime applications; Operating systems for Tabs, mobile phones, Android, etc.; Open source software: An overview. Application software: Spreadsheets, Word processors, Database management software; Networks basic, types of networks, topologies, media, hardware and software required for networking.
2 Subject :- Principles Of Business Management Entrepreneur : an overview Management : an introduction, management as science, art and profession, approaches to management, concept of planning and importance, types of plans, organizing principles, formal organization Informal organization, organization structure: meaning and types, delegation of authority, decentralization and centralization, staffing, directing Motivation, leadership, controlling: meaning and process Control techniques Subject: - Micro Economics Business And Commerce: an introduction Micro and macro economics, theory of demand, elasticity of demand, production function Laws of production, theory of costs, price determination under perfect competition, firm equilibrium under perfect competition Equilibrium of industry under perfect competition, price determination under monopoly and monopolistic competition, cardinal utility approach Indifference curve approach Subject :- Life Insurance (Vocational) Introduction,Nature, functions, evolution of insurance Types and growth of insurance in India, Insurance and economic development, nature, role, scope and uses of life insurance, assignment, nomination, revival of policy, loans, surrender of insurance policy Measurement of risks and mortality tables, calculation of premium, treatment of substandard risks, life insurance risk Financing business continuation, protection to property, investment Subject :-General Insurance (Vocational) Concept, nature, scope, principles of general insurance Fire, marine, accident and motor insurance Insurance contract fundamentals, reinsurance, general insurance procedures personal, underwriting, rating of risks, insurance loss payment
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4 Class :- B.Com II Subject :- CORPORATE ACCOUNTING ISSUE OF SHARES ISSUE OF SHARES (CONT.),REDEMPTION OF PREFERENCE SHARES ISSUE OF DEBENTURES, REDEMPTION OF DEBENTURES MOTIVATION,LEADERSHIP,CONTROLLING, FINAL ACCOUNT OF COMPANIES Subject :- HRM Introduction Environment and challengesplanningcareer and succession lanning Job analysis Job designrecruitment and Selection Internal mobility- Promotion, Demotion and Transfer Separation Training Placement and Induction PlacementPerformance Appraisal and Potential Appraisal Subject :- Principles of marketing Introduction, concept of marketing, marketing management Marketing mix, marketing environment, concept & classification of product, product mix strategies, branding, packaging, labelling, product life cycle, new product development process, product pricing Market segmentation, consumer behaviour, promotion mix, advertising, personal selling, sales promotion Publicity and public relation, distribution channel, physical distribution, MIS, Marketing Research Recent trends in Marketing, Online Marketing, Retailing Subject :- Business Law Business law-an introduction,indian contract act-an introduction,validcontract and its elements Perposal,acceptance n revocation,contractual capacity of parties,free consent of parties,lawful consideration and objects,agreementsexpressle declared as void,legalformalities,contigent contracts Performance n discharge of contact,impliedcontract,breach of contract,contact of Indemnity Contact of agency,sales of good act,rti act Negotiable instrument act
5 Subject :- Financial institutions and markets Overview of indian financial system Indian money market, SEBI, RBI Primary and secondary market Commercial Banks, Development Banks Mutual Funds Subject :- Business Statistics INTRODUCTION TO STATISTICS,COLLECTION OF DATA MEASURES OF CENTRAL TENDENCY,CORRELATION ANALYSIS,DISPERSION INDEX NUMBERS, PROBABILITY;ADDITION AND MULTIPLICATION THEOREM BINOMIAL,POISSION AND NORMAL PROBABILITY,REGRESSION ANALYSIS REGRESSION ANALYSIS Subject :- Insurance (property and liability insurance) Risk and insurance,insurable and non insurablerisk,nature of property,cattlecrop,types of liability. Construction and issue of policy,valuation of risk,indemnity and contract,excess and shortage of insurance,short insurance carrier Medical benefit,dishonesty,aviationinsurance,commercial,industrialproperty,group insurance. Subject :- (insurance,finance,legislation.) Laws of probability,futureevents,mortalitytables,annuities Premium determination,level of plans,marginadjusting,mode of claim payments Reserve and surplus,surrendervalue,preiumloan,fireinsurance,types of general insurance
6 Subject :- Export Marketing Need and role of export Meaning and scope of export marketing Modes of entry of international marketing Role of export houses Sources of information for export markets Selection of export markets Selection of export products in pricing of exports Subject :- FOREIGN TRADE FINANCING AND PROCEDURE INCO terms Export payment method Pre-shipment and post shipment finance import finance, letter of credit, types and their operations Role of axim bank and commercial bank in foreign trade finance Role of ecgc in foreign trade, obtaining and ecgc policy and filling claims
7 Class: - B.Com III Subject: - INCOME TAX LAW & PRACTICE BASIC CONCEPTS, RESIDENTIAL STATUS EXEMPTED INCOMES,INCOME FROM SALARY HOUSE PROPERTY,BUSINESS AND PROFESSION AMALGAMATION, INTERNAL RECONCTRUCTION DEPRECIATION, CAPITAL GAIN,INCOME FROM OTHER SOURCES, CLUBBING OF INCOME,SET OFF AND CARRY FORWARD OF LOSSES. Subject: - Investment Mgt Investment Overview Investment Alternatives Concept and measurement of investment risk and return Fundamental Analysis Technical Analysis Identification of investment opportunity. Stock Exchange, Functions, trading system and listing of securities and SEBI Valuation of Securities Subject: - Company Law Members and shareholders of company Company management & administration, Secretary, Company meeting and Resolutions. Meetings procedures or requisites of valid meetings Dividend accounts and audit Transfer and transmission of shares and debentures Depositary system Reconstruction and amalgamation
8 Winding up of the company Borrowing Power: Debenture and charges Subject :- Entrepreneurship development Overview of entrepreneur and entrepreneurship Setting up of a new business, life cycle of new business, factor effecting a new business, project planning Market and demand analysis, capital & project cost, sources of finance Profit and tax planning, EDP, institutional support to Entrepreneurship development Government support and Incentives to New enterprises Subject :- Materials Management Introduction, process, system approach of materials management Purchasing management, purchase policy & procedure, purchasing capital equipment, materials research & intelligence Standardisation & material management, inventory: issue valuation and control, disposal of scrap and obsolete items, transportation and insurance of risk management, value analysis Financial aspects and committee reports, spare parts management, stores and warehouse management Quality assurance and incoming material quality control Subject :- Entrepreneurship Development Entrepreneur : an overview Entrepreneurship, setting up of a new business, life cycle of a new business, environmental factors affecting a new business Project planning, market and demand analysis, capital and project cost,
9 entrepreneurship development programmes Sources of finance, profit and tax planning, institutional support to entrepreneurship development, government support and incentives to new enterprises. Subject :- Industrial marketing Industrial Marketing : an introduction Industrial marketing research and demand forecasting, industrial market segmentation, organizational buying, its objectives buying situations, buyer s centre role Process and models of organizational buying, industrial product, industrial pricing Industrial marketing channels and logistics, industrial sales force management, industrial marketing: planning and organizing, control Industrial marketing communication Subject :- Business Communication Basic forms and models Theories of communication Audience analysis Corporate communication Miscommunication-barriers and improvements effective presentation skills practices in business communication self development and communication Non verbal aspects of communication Effective listening Interview skills Written business letters Forms of electronic communications Subject :- Cost Accounting
10 Nature and scope of cost accounting Elements of cost and classification Materials: issue,control and valuation Labour cost Overheads Unit or output costing Operating costing Job costing Contract costing
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