b.l.d.e. association’s a.s.patil college of commercebldeaspcc.ac.in/bcom1/pdf/1 2 syllabus 2018-19...

B.L.D.E. Association’s

A.S.PATIL COLLEGE OF COMMERCE (AUTONOMOUS), VIJAYAPUR

Affiliated to Rani Channamma University, Belagavi

Re-Accredited with ‘A’ Grade by NAAC

SYLLABUS

FOR

BACHELOR OF COMMERCE

I & II SEMESTERS

(W.e.f. 2018-19 & Onwards)

Recommended at BOS meeting for B.Com programme held on

14-05-2018

Approved at Academic Council Meeting Held on 14-07-2018

09-06

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 1

GOALS OF THE B.COM COURSE:

To facilitate the learners conceptual knowledge and application skills in the domain

of Commerce studies.

To equip a student to acquire take up entry–level jobs in different sectors of

commerce, trade and industry and to acquire skills and abilities to become competent

in order to be assured of good careers and job placements.

To sharpen the students' analytical and decision making skills.

To provide a good foundation to students who plan to pursue professional courses

like CA. ICWAI, ACS, CFA and MBA.

To develop an entrepreneurship abilities and managerial skills in students so as to

enable them to establish and manage their own business establishments effectively.

To support social endeavours and ethical values with sustained efforts.

ELIGIBILITY FOR ADMISSION:

Bachelor of commerce: A candidate, who has passed the two-year Pre-University

course (10+2) of the Pre-University Board in the State of Karnataka or any other course

considered as equivalent thereto recognized by Rani Channamma University may apply.

DURATION OF THE COURSES:

The course of study for the B.Com shall extend over a period of 3 academic years.

Each academic year comprises of two semesters and each semester shall have a minimum of

16 weeks of instructional work. The candidate shall complete his /her B.Com degree within

6 years from the date of admission to the first semester of the course.

MEDIUM OF INSTRUCTION:

The medium of instruction and examination shall be English and or Kannada.

SUBJECTS OF STUDY:

A candidate for B.Com Degree Course shall seek to study the subjects shown under

course structure.

B.COM PROGRAMME STRUCTURE SEMESTER SCHEME OF EXAMINATION

SEMESTER – I W.e.f. 2018-19

Course code Title of the paper

Teaching

hours per

week

Duration of

Examination

Maximum Marks Minimum Marks Passing

marks CIA ESE Total CIA ESE

Languages:

BCOM1.1 Basic English 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM1.2 A

BCOM1.2 B

BCOM1.2 C

MIL: Kannada OR

Hindi OR

Add. English.

4 Hours 3 Hours 30 70 100 -- 28 40

Mandatory Subject:

BCOM1.3 Indian Constitution & Value

Education 4 Hours 3 Hours 30 70 100 -- 28 40

Core Subjects:

BCOM1.4 Financial Accounting-I 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM1.5 Secretarial Practice 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM1.6 Marketing Management 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM1.7 Business Economics-I 4 Hours 3 Hours 30 70 100 -- 28 40

-- Special Accounts – I* 4 Hours

-- Special Commerce – I* 4 Hours

Total marks: 700 CIA: Continuous Internal Assessment ESE: End Semester Examination.

Note: Internal Marks 30 – I Internal Test + II Internal Test + Skill Development Exercise : 10+10+10=30 Marks

* For Non-Commerce students internal tests is conducted

B.COM PROGRAMME STRUCTURE SEMESTER SCHEME OF EXAMINATION

SEMESTER – II W.e.f. 2018-19

Course Code Title of the paper

Teaching

hours per

week

Duration of

Examination

Maximum Marks Minimum

Marks Passing

marks CIA ESE Total CIA ESE

Languages:

BCOM2.1 Basic English 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM2.2 A

BCOM2.2 B

BCOM2.2 C

MIL: Kannada OR

Hindi OR

Add. English

4 Hours 3 Hours 30 70 100 -- 28 40

Core Subjects:

BCOM2.3 Business Communication 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM2.4 Financial Accounting-II 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM2.5 Environmental Studies 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM2.6 Business Economics-II 4 Hours 3 Hours 30 70 100 -- 28 40

BCOM2.7 Computer Applications in

Business-I 4 Hours 3 Hours 30 70 100 -- 28 40

Total marks: 700 CIA: Continuous Internal Assessment ESE: End Semester Examination.

Note: Internal Marks 30 – I Internal Test + II Internal Test + Skill Development Exercise : 10+10+10=30 Marks

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 6

DEPARTMENT OF LANGUAGES Semester I

BCOM1.1: Basic English

W.e.f. academic year 2018-19& onwards

Objectives: To Develop:

• Writing skills

• Literary appreciation skills

• Vocabulary power

• Composition skills

• Analytical skills

Teaching Hours: 5 per week

I. Text: Prose 1) How Economic Growth has become Anti-Life - Vandana Shiva

2) Future of Our Past: towards a Critique of Globalization and Culture Industry – K.

Satchidananadan

3) The Death of a Government Clerk – Anton Chekhov

4) Commerce – John Ruskin

5) The Man of the House - Frank O’Connor

Poetry 1) Leisure – W. H. Davis 2) Scratch – Arun Kolatkar 3) Punishment in Kindergarten – Kamala Das 4) The Felling of the Bunyan Tree – Dilip Chitre 5) On Killing a Tree – Gieve Patel

II. Grammar and Composition Skills

A) Use of Articles

B) Use of Prepositions

C) Transformation of Sentences

a) Remove too… to/use so… that (vice versa)

b) Passive voice and active voice

c) Question tag

d) Change the assertive sentence into exclamatory sentence without changing the meaning

(vice versa)

e) Change the degrees D) Composition Skills

a) Expansion of Proverbs/Sayings

b) Comprehension

Co-curricular activities : Seminars, Guest lectures, self introduction.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 7

Pattern of Question Paper

(70 Marks paper of three hours and 30 Marks for I.A.)

(Text: 50 Marks, Grammar: 15 Marks and Communicative Skills: 15 Marks)

1) Objective type questions

10X1= 10 (5 from Prose and 5 from Poetry)

2) Reference to Context (One each from Prose and Poetry) 2X5=10

3) Essay type question on Prose or Poetry (one out of two) 1X10=10

4) Short Notes (One each from Prose and Poetry) 2X05=10

5) A) Use of Articles 5X01=05

B) Use of Prepositions 5X01=05

6) A) Transformation of Sentences 5X01=05

B) Synonyms 5X01=05

7) A) Expansion of Proverbs/Sayings 1X05=05

B) Comprehension 1X05=05

70

Internal Marks = I Internal Test = 10

II Internal Test = 10

Home Assignment=07

Attendance=03 30

Total Marks= 100

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 8

DEPARTMENT OF LANGUAGES

Semester I

BCOM1.2A: Basic Kannada (PÀ£ÀÀßqÀ DªÀ±ÀåPÀ ¥ÀoÀå)


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: qÁ.«.J¸ï.ªÀiÁ½

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(JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÀÄß PÉÆlÄÖ MAzÀPÌÉ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀÀ¼ÀÄ

2. UÀzåÀ¨sÁUÀªÀ£ÀÄß C£ÀÄ®Që¹ MAzÀÄ ¥æÀ§AzsÀgÀÆ¥ÀzÀ ¥Àæ±ßÉ

(JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÀÄß PÉÆlÄÖ MAzÀPÉÌ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀÀ¼ÀÄ 3. ¥ÀoåÀPÌÉ ÀA§A¢ü¹ ªÀÄÆgÀPÉÌ ÀAzÀ¨sÀð zÉÆqÀ£É ¸ÀÈ¶ÖPÀgÀt ¤ÃqÀÄªÀzÀÄ

(LzÀÄ ¥Àæ±ÉßUÀ¼À£ÀÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀÀ¼ÀÄ 4. ¥ÀoåÀPÌÉ ÀA§A¢ü¹ ªÀÄÆgÀPÉÌ n¥ÀàtÂ §gÉAiÀÄÄªÀÅzÀÄ

(LzÀÄ ¥æÀ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀÀ¼ÀÄ 5. ºÀvÀÄÛ ªÀ¸ÄÀÛ¤µÀ× ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÃ¼ÀÄªÀzÀÄ (¥ÀzåÀ¢AzÀ LzÀÄ UÀzÀå¢AzÀ LzÀÄ) 10 CAPÀUÀÀ¼ÀÄ

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 9

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 10

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ASPCC/B.Com/1 & 2 Sem/2018-19/P - 11


Semester I

BCOM1.2B: Basic Hindi W.e.f. academic year 2018-19& onwards

Teaching hours per week : 05 hours Total Marks : 100 Marks

Duration of Examination : 03 hours Theory : 70 Marks

Internal Marks : 30 Marks

Text Books:

1. गदय जयोति – स. डॉ.रामकिशोर वमाा, जयोति परिाशन इलाहाबाद -१

पतर लखन (वातिजय पतर)

वयािरि (पद पररचय – सजञा, सवानाम,तवशषि,किया)

DISTRIBUTION OF MARKS

A Objective type Questions (10 out of 13) 10 Marks

B Annotations (2 out of 4) 10 Marks

C Essay type Questions (2 out of 4) 20 Marks

D Vaanijya Patra (2 out of 4) 20 Marks

E Grammar 10 Marks

Theory Total 70 Marks

Internal Assesment 30 Marks

Total 100 Marks

Co-curricular Activities beyond Text :

1. Listening skills in Hindi

2. Speaking Skills in Hindi

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 12


Semester I

BCOM1.2C: Additional English W.e.f. academic year 2018-19& onwards

Objectives: To Develop -

• Language skills

• Presentation skills

• Writing skills

• Conversational & listening skills

• Compositional skills

• Technology integrated skills


I. Text: Silence! The Court is in Session: Play by Vijay Tendulkar (Oxford

University Press)

II. Grammar and Composition

1. Modals (Making Sentences using Modals)

2. Preparation of News Headlines and Slogans

3. Resume writing



(Text: 50 Marks and Grammar and Composition: 30 Marks)

1) Objective type questions on the play 10X1= 10

2) Reference to Context (two out of four) 2X05=10

3) Essay type question (one out of two) 1X10 =10

4) Short Notes (two out of four) 2X05=10

5) Modals (Making Sentences using Modals 5 out of 7) 1X10= 10

6) a) Preparation of News Headlines and Slogans 1X10= 10

7) b) Resume writing 1X10= 10

70

Internal Marks= I Internal Test = 10


Home Assignment=07

Attendance=03 30

Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 13

DEPARTMENT OF COMMERCE

Semester I BCOM1.3: INDIAN CONSTITUTION & VALUE EDUCATION

(Mandatory Paper)


Objectives:

Indian Constitution: Constitution is the fundamental law of the land. On the basis of it

the national and individual life is going to be shaped. For this knowledge of Indian

constitution and its values is essential for students.

Value Education: To enable students to understand the concept and importance of value

education. Get an insight into the strategies of inculcation of values among children.

Section I - Indian Constitution

Unit I: 10 hours

Meaning and significance of the constitution, Making of the Constitution – Role of the

constituent Assembly, Salient features of the Indian Constitution, the preamble,

citizenship.

Unit II: 12 hours

a) Fundamental Rights, the Right of Equality, the right to Freedom, the Rights

against Exploitation, the Right to Freedom for Religion, Cultural and

Educational Rights, Right to Constitutional remedies.

b) Directive principles of state of policy and Fundamental Duties

Unit III: 08 hours

1) Union Government - Union executive. The President, Vice President, Prime Minister

and Union Council of Ministers.

2) Union Legislative. Composition, Powers and functions of the parliament.

3) Supreme Court – Composition , powers and functions

Unit IV: 12 hours

1) State Government - State Executive – Governor, Chief Minster, State

council of Ministers

2) State Legislative - Composition, Powers and functions of State Legislature

3) High Court – Composition, powers and functions 4) Local Self

Government.

Section II - Value Education

Unit V: 12 hours

1) Concept, nature and importance of values.

2) Types of values – Material, Social, Moral, Spiritual, Aesthetic and Economic values.

3) Basic human values – Truth Beauty, Goodness, Love, peace, non-violence.

4) Role of the teacher and school in value education.

Tests, Group Discussion, Seminars, Case Analysis 10 Hours

Total : 64 Hours

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 14

Books for Reference: 1) Pylee M. V. : An Introduction to the constitution of India, Vikas publishers, New delhi

2) Basu D. D : Introduction to the constitution of India, Prentice Hall, New Delhi.

3) Gutpa D. C. : Indian Government and Politics, Vikas, New Delhi.

4) Pandey J. N. : Constitutional Law of India, Central Law Agency, Allahabad.

5) H. M. Rajashekara : Understanding the Indian Constitution.

6) V. N. Khanna : Indian Constitution (Provisions and Functioning of Institutions)

R.Chand and Co, New Delhi.

7) Rout. B. C. : Democratic constitution of India 8) Kapur A. C. : Indian constitution.

9) Prof. N. B. Patil : Indian Constitution (Kannada Medium)

10) Human Rights and Indian values ; Justice M. Rama Jois, NCTE, C-2/10 sfdurijung

Development Area, Shri Arabindo Marg , New Delhi. 110016

11) Gupta . N.L. 91986) Value Education : Theory and Practice Ajmari Krishana Brothers.

12) Education in emerging Indian Society (2002) N. R. Swaroop Saxena, Sikha Chaturvedi,

Publisher – R. Lla Book.

13) Venkataiha. Ned(1998) Value Education, New Delhi APH Publisher corporation

.

Question Paper Pattern for the Indian Constitution & Value Education W.i.f Academic Year 2018-19and Onwards

Section “A” or I Indian Constitution (50 marks) Q. No. I Answer any five out of seven in one two sentence 02X05 =10

Q. No II - Answer any two out of four 10X02 =20

Q. No II - Answer any one out of two

Section “B” or II Value Education (20 Marks)

Q. No. I Answer any five out of seven in one two sentence 02X05 =10

20X01 =20

Q. No II - Answer any two out of four 05X02 =10

Total =70

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 15


Semester I

BCOM 1.4: FINANCIAL ACCOUNTING - I W.e.f. Academic year 2018-19& onwards

Objectives:

To make students convenient to accounting knowledge.

To create awareness regarding accounting of various parts of Partnership

Firms.

Unit-I: Basic Accounting Principles, Concepts & (12 Hours)

Conventions, Journal entries, Ledger and Subsidiary books.

Meaning- Book keeping & Accounting, Principles, Concepts&

Conventions, Accounting Concepts (8 points) and Accounting Conventions (4

points). American accounting system and equations, Assets values and Liabilities

values. Journal Entries, Simple, compound and posting. Preparation of different

kinds of subsidiary books, Purchase books, sales book, Return Inward and outward

books, cash book, Trial Balance and Balance Sheet.

Unit II: Conversion of Single Entry into Double Entry System: ( 13 Hours)

Introduction, Meaning, types, features, merits, and demerits of Single-entry

system. Meaning of statement of affairs. Need for Conversion, objectives of

Conversion and steps involved in conversion. Problems relating thereto.

Unit –III : Amalgamation of Partnership firms: (06 Hours)

Meaning and accounting entries in the books of old firm’s problem relating

thereto. Opening entries, amalgamated Balance Sheet in the books of the New

Firm.

Unit IV: Sale of a Firm to a Company: (06 Hours)

Introduction, Meaning, and objectives of conversion of Partnership,

Meaning of Purchase consideration. Different methods of calculation of purchase

consideration. Accounting procedure and problems relating thereto.

Unit- V: Higher Aspects of Partnership Accounts- I : (17 Hours)

A) Dissolution of Partnership firm: Distinction between dissolution of Partnership

and dissolution of firm. Modes of Dissolution, Accounting entries relating to

dissolution.

B) Insolvency of partners: Single partner and all partners. Garner V/s Murray

Rule, and problems relating thereto.

C) Piece-meal distribution of cash: Basis of distribution. Meaning of Proportionate

method Maximum Loss Method and Problems relating thereto.

Test, Group Discussion, Seminar, Case Analysis (10 Hours)

Skill Development:

Find out the practical benefits of conversion of a firm into a company.

Arrangement of Mock situation to finalize a sale of firm.

Drafting of Amalgamation conditions in a given situation.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 16

Books for Reference:

01. Dr.M.A.Arulanandam & Dr.K.S.Raman – Advanced Accountancy.

02. Anilkumar. S.V. Rajeshkumar, B.Mariyappa : - Financial Accounting,-Himalaya Publish.

03. B.S.Raman – Financial Accounting – United Publishers.

04. Jain & Naranga- Financial Accounting,- Kalyani Publishers, Delhi.

05. V.A.Patil & Ravindra Diwan – Financial Accounting Part-I.

06. M.B.Kadkol – Financial Accounting Part-I.

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 17


Semester I

BCOM1.5: SECRETARIAL PRACTICE


Objectives: The students are imparted with legal provisions in brief about functions of

company secretary towards company formation, documents, meetings and winding up of

company.

Unit I: Company Secretary:

Meaning and definition, Qualifications, Procedures of Appointment and

dismissal of a secretary, Rights, Duties, and Qualities of a good secretary.

10 Hours

Unit II: Promotion of companies and Secretarial Duties:

Meaning, Nature, and Types of company. Stages of formation of company-

Promotional, Incorporation, Capital contribution, and Business commencement stage.

Incorporation of Private and Public Ltd. Company and Secretarial duties.

10 Hours

Unit III: Documents of Companies & Secretarial Duties :

a)Memorandum of Association: Meaning and definition, Clauses, Provisions, and

Procedure for alteration.

b)Articles of Association: Meaning and definition, Contents, Provision and procedure

for Alteration. Table A of companies Act 1956.

c) Prospectus: Meaning and definition, Contents, Statement lieu of Prospectus,

Doctrine of Ultra Virus, Constructive Notice of Indore management, Lifting of

Corporate Veil. Drafting of Memorandum Association.

12 Hours

Unit IV: Membership & Management of Companies

Appointment and Removal, Qualification, Remuneration, Rights and

Responsibilities, Liabilities of Director, Managing Director, Auditor. How to become

the share member of company..

10 Hours

Unit V: Company Meetings & Secretarial Duties:

a) Meaning, Nature and Signification of meeting, Classification of company

meeting-Statutory, Annual General Meeting, Extraordinary meeting, Board Meeting;

Meeting procedure-Notice, Agenda, Quorum, Adjournment and Minutes of Meeting.

b) Winding up of company, causes and consequences of winding up of

company and secretarial duties.

16 Hours

Tests, Group Discussion, Seminars, Case Analysis. 06 Hours

Total: 64 Hours

Skill development:

Students will get brief knowledge about the corporate world

* How to become the member of the company, * How to apply for shares and Debentures etc.

* Circulate and show the prospectus, agenda, director’s and auditor’s report.

* Book building process flowchart

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 18

Reference:

1. S.A.Sarlekar : Secretarial Practice

2. B.N.Tendon : Secretarial Practice

3. 3. Awatar singh : Secretarial Practice

4. M.C.Kuchal : Company Law and secretarial Practice.

5. K.D.Basava : Secretarial Practice and Company Law.

6. J.N.Pandey : Secretarial Practice.

7. M.C.Sukla : Secretarial practice.

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 19

DEPARTMENT OF COMMERCE Semester I

BCOM1.6: MARKETING MANAGEMENT W.e.f. academic year 2018-19& onwards

Objectives:

To help to understand various concepts in marketing, to make students to apply

conceptual skills in Marketing Decision and to expose students to the latest trends in

Marketing.

To acquaint students on marketing development and job opportunities

To teach them about marketing of consumer goods as well as Agricultural goods so that

they understand the Problem faced by the consumers and farmers

To teach them about most widely used concepts like PLC Brand Loyalty MLM, Malls.

Unit I: Marketing and Core Concepts:

Meaning and definition of marketing; core marketing concepts, needs, wants and demand,

marketing offers, value and satisfaction, exchange, transactions and relationships-marketing

management and its orientation-the marketing processes. 12 Hours

Unit II: Marketing Environment and Goods:

Micro environment and its components, company, suppliers, intermediaries. customers,

competitors and public-macro environment-economic, demographic, natural, technological,

political, cultural environment. Responding to the marketing environment.

Goods: meaning & definition, Types of goods, marketing of manufactured consumer goods,

Characteristics of market, Classification of Consumer Goods, marketing of Agricultural

Goods-Defects and Remedies. 14 Hours

Unit III: Marketing Mix I:

New Product Development, Product life cycle, Pricing-Factors influencing pricing, Pricing

Strategies. 10 Hours

Unit IV: Marketing Mix II:

Channels of distribution-Definition, significance of marketing channel decision, Types of

channels of distribution, Factors affecting channel selection, shopping malls, MLM,

Promotion of sales-meaning, Promotional methods Sales Promotion-Advertising-objectives,

Advertisement copy, moral issues in advertising, sales promotion, AIDAS Formula.

14 Hours

Unit V: Latest Trends in Marketing:

Digital Marketing & E-Commerce Major forces shaping the internet age-marketing in the

new digital age, E-commerce domains-conducting of e-commerce-Tele-marketing promises

and challenges of E-commerce. 14 Hours

TOTAL: 64 Hours

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 20

Pedagogy: Class Room Lecture, Assignments, Tests, Seminars, Group Discussion, Case Studies,

and Field Work.

Skill Development Exercises:

Marketing of goods.

Art of advertising and salesmanship.

Knowledge of E-Commerce.

Enlightens on strategies for development of a product,

Study of consumer behaviour for a product of your choice,

Develop an Advertisement copy.

Prepare charts for distribution network for different products.

Suggested Readings:

1. Kotler and Armstrong: Principles of Marketing, Pearsons Publications, New Delhi.

2. Philip Kotler: Marketing Management in Millennium, PHI, New Delhi.

3. W. J. Stanton: Fundamentals of Marketing, TMH, New Delhi.

4. Gandhi: Marketing, TMH New Delhi.

5. Sheralekar and Otheres: Modern Marketing, Himalaya Mumbai.

6. Sontakki and Deshpande: Principles of Marketing and Salesmanship, Kalyani, New Delhi.

7. K. D. Basava: Principles of Marketing (Kannada Medium) Vidyanidhi Prakashan, Hubli.

1. J C Sinha: Principles of Marketing & salesmanship, S Chand & Co, New Delhi.

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 21

DEPARTMENT OF ECONOMICS

Semester I

BCOM1.7: BUSINESS ECONOMICS PAPER-I

W.e.f. Academic year 2018-19& onwards

Objectives:

1. To familiarize the students with basic economic tools and techniques and its application

to business decision making.

2. To familiarize students with the micro economic business environment including

consumer behaviour, cost and revenue conditions..

Unit I – Introduction to Business Economics 16 Hours

Meaning, Definition, Nature and Scope of Business Economics – Role and

Responsibilities of Business Economist – Decision Making in Business –

Fundamental Concepts: Incremental Principle, Marginal Cost Principle,

Opportunity Cost, Time Perspective, Discounting Principle.

Unit II – Consumer Behaviour 12 Hours

Consumer Sovereignty – Limitations - Marginal Utility - Law of Diminishing

Marginal Utility – Consumer’s Surplus - Indifference Curves: Meaning and

Properties – Budget-Line – Consumer’s Equilibrium – Price Effect: Income Effect

and Substitution Effect – Price Consumption Curve – Income Consumption Curve

– Income Consumption curve.

Unit III – Analysis of Demand and Supply 16 Hours

Demand – Meaning and Types of Demand – Determinants of Demand – Shifts in

Demand – Extension and Contraction of Demand – Increase and Decrease in

Demand – Elasticity of Demand – Price, Income, Cross and Advertising Elasticity

of Demand - Demand Forecasting – Meaning – Methods: Trend Projection

Analysis – Supply – Law of Supply – Elasticity of Supply.

Unit IV – Production Analysis 10 Hours

Production: Modern Classification factors of productions. Production Function –

cob – Douglas production function – law of variable proportions – economies and

diseconomies of scale – production possibilities curve.

Unit V – Economic Analysis of Cost and Revenue 10 Hours

Meaning and Types of Cost – Fixed and Variable Cost, Average and Marginal

Cost – Short-Run and Long-Run Cost Curves – U-Shape of Cost Curves – Cost

control and Cost Reduction – Break-Even Analysis

Note: Each unit to be dealt with suitable numerical problems and case studies from the

real economic world wherever necessary

Total : 64 Hours

Skill development

• Visit to market and observation of consumer behaviour.

• Visit to business establishments and collect information of cost and revenues.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 22

Reference Books

1. Managerial Economics – Joel Dean, PHI, New Delhi

2. Managerial Economics – Mote and Paul

3. Managerial Economics – R L Varshney and Maheshwari

4. Managerial Economics – P N Chopra, Kalyani Publishers, New Delhi

5. Managerial Economics – P L Mehta, S Chand and Co., New Delhi

6. Managerial Economics – Peterson and Lewis, PHI, New Delhi

7. Managerial Economics – ABN Kulkarni and AB Kalkundrikar

8. Business Economics – Dr. S K Singh

9. Business Economics – R K Lekhi, Kalyani Publishers, New Delhi 10. Business

Economics – H L Ahuja, S Chand and Co., New Delhi

***

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 23

DEPARTMENT OF COMMERCE Semester I

BCOM1.8: SPECIAL ACCOUNTS PAPER I

(Compulsory for Non - Commerce students Joining B.Com)

Objectives:

1. To make the students acquire the conceptual knowledge of accounting

2. To equip the students with the knowledge of accounting process and

preparation of final accounts

3. To develop the skills of recording financial transactions and preparation of

reports using computers.

Unit Topics No of

Periods

I INTRODUCT1ON: Origin of Accounting Meaning of book keeping,

Accounting, Accountancy, Distinction between Bookkeeping and

Accounting, & Accounting and Accountancy. Need, Objectives and

Advantages of Accounting, Basic Terms. Accounting Principles, Concepts,

Conventions, Accounting Cycle. Accounting Equations

10

II DOUBLE ENTRY SYSTEM OF BOOK KEEPING:

Meaning, Advantages Classification of Accounts -English

System: American System: Rules of debit and credit under

English System and American System

10

III JOURNAL: Meaning Features Objectives and Advantages. Proforma of

Journal, Journalizing and Journal Entry. Sif11lle and Compound Entries.

Ledger : Meaning, Features, Need and Importance of Ledger , Distinction

between Journal and Ledger Format of Ledger, Ledger Posting, Balancing of

Ledger Accounts

10

IV SUBSIDIARY BOOKS: Meaning, Features - Advantages. Purchases Book.

Sales Book, Purchases Returns Book, Sales Returns Book, Bills Receivable

Book, Bills Payable Book, Cash Book, Journal Proper, Invoice, Trade

Discount and Cash Discount, Debit Note, Credit Note.

10

V CASH BOOK: Meaning, features, Objectives, Simple Cash Book. Two

column Cash Book ,Three column Cash Book, Contra Entries, Cash book

with discount and bank columns, Petty cash book: Meaning, features

Objectives and Advantages Analytical & imprest system

10

SUGGESTED REFERENCE:

1. Text Book of Accountancy – B S Raman

2. Principles of Accountancy – Tulsian

3. Introduction to Accountancy - T S Grewal

4. Accountancy – Dr. R. V. Diwan

Guidelines:

1. These papers are for first and Second semesters for students seeking admission to

B.Com from Non – Commerce background 2. The examination for Special Commerce and Special Accountancy papers will be

conducted by the respective colleges along with internal test of other subjects. 3. There will not be University examination for Special Commerce and Special

Accountancy he attendance and passing of these papers is compulsory.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 24


Semester I BCOM1.9: SPECIAL COMMERCE Paper I

OBJECTIVES:

1. To familiarize Non - Commerce students who join Commerce stream with the

basics of Commerce so that they adjust to the new stream they have chosen.

2. To make them know about different forms of business organizations as they are

frequently referred in First semester classes.

3. To ensure that they know at least the minimum about cheques, etc

Unit Topics No of

Periods

I Concept of Commerce : Meaning of trade and Commerce,

Branches of Commerce, Significance of Commerce

10

II Sole trading, Partnership Firms, types of partners, advantages and

disadvantages, Limited partnership

10

III Joint Stock Companies – features, types of companies, types of

shares

10

IV Cooperative Societies : meaning, features, types, advantages and

disadvantages

10

V Negotiable Instruments - Bill of Exchange, Promissory note,

cheque.

10


1. Text book of Business Studies – as per PU syllabus

Guidelines:

1. These papers are for first and Second semesters for students seeking admission

to B.Com from Non – Commerce background

2. The examination for Special Commerce and Special Accountancy papers will

be conducted by the respective colleges along with internal test of other

subjects.

3. There will not be University examination for Special Commerce and Special

Accountancy

4. The attendance and passing of these papers is compulsory.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 25


Semester II

BCOM2.1: Basic English W.e.f. Academic year 2018-19& onwards


• Grammar competency

• Composition skills

• Creative abilities

• Reading skills



I. Text: Prose

1. Milka Singh: The Flying Sikh – Sonia Sanwalka

2. A Talk on Advertisement – Herman Woulk

3. Luncheon – Somerset Maugham

4. Knowledge and Wisdom – Bertrand Russell

5. A Heart Breaking Recount of Dr. APJ Abdul Kalam’s Last Moments – Srijan Pal

Singh

Poetry

1. Philomela – Matthew Arnold

2. Fidelity – William Wordsworth

3. The Diameter of the Bomb – Yehuda Amichai

4. I am not that Woman – Kishwar Naheed

5. Freedom – Jayanta Mahapatra

Grammar –

A) Combining Sentence with “WH” Words,- 28 Hours

Who, When, What, Whom, Why, Which, Where, and Whose

B) Antonyms

C) Correction of sentences

D) Letter of application

Co-curricular Activities beyond Text: 04 Hours

Guest Lectures, Group Discussions, Word Games, Total : 64 Hours

Seminars (PPT Presentation). Public Speaking etc.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 26



1) Objective type questions

10X1= 10 (5 from Prose and 5 from Poetry)

2) Reference to Context (One each from Prose and Poetry) 2X5=10

3) Essay type question on Prose or Poetry (one out of two) 1X10=10

4) Short Notes (One each from Prose and Poetry) 2X05=10

5) a) Combining Sentence with “WH” Words 5X01=05

b) Antonyms 5X01=05

6) Correction of sentences 1X10 =10

7 Letter of application 10

70

Internal Marks= I Internal Test = 10


Home Assignment = 07

Attendance = 03 30

Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 27


Semester II

BCOM2.2A: Basic Kannada (PÀ£ÀßqÀ DªÀ±ÀåPÀ ¥ÀoåÀ )


ÉÆÃzsÀ£Á CªÀ¢: 64 UÀAmÉUÀ¼ÀÄ

1. ¸Á»vÀå ¹j – 2

¸ÀA¥ÁzÀPÀgÀÄ : qÁ.C±ÉÆÃPÀ £ÀgÉÆÃqÉ

: qÁ.«.J¸ï.ªÀiÁ½

¥ÀæPÁ±ÀPÀgÀÄ : gÁtÂ ZÀ£ÀßªÀÄä «±Àé«zÁå®AiÀÄ, «zÁå ÀAUÀªÀÄ ¨É¼ÀUÁ«..

2. ¥ÀA¥À£À §£ÀªÁ¹ - ©.J. ¸À£À¢

3. DAvÀjPÀ CAPÀUÀ¼ÀÄ - 30 CAPÀUÀ¼ÀÄ

¥ÀxæÀªÀÄ QgÀÄ ¥ÀjÃPëÉ - 10 CAPÀUÀ¼ÀÄ

¢éwÃAiÀÄ QgÀÄ ¥ÀjÃPÉë - 10 CAPÀUÀ¼ÀÄ

C ÉÊ£ÀªÉÄAl - 10 CAPÀUÀ¼ÀÄ

(ªÀÄ£É ¤AiÀÄ«ÄvÀ PÁAiÀÄð)

ªÀiÁzÀj ¥Àææ±ÀÉß ¥ÀwæPÉ

1. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§A¢¹ ¥Àæ§AzsÀ gÀÆ¥ÀzÀÀ ¥Àæ±Éß

(JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÌÉ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÄÀ) 15 CAPÀUÀ¼ÀÄ 2. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§A¢¹ ÉÃPÁzÀ JgÀqÀPÉÌ n¥ÀàtÂ §gÉAiÀÄÄzÀÄ

(£Á®ÄÌ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ JgÀqÀÄ GvÛÀgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÄÀ) 15 CAPÀUÀ¼ÀÄ 3. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§¢ü¹ ªÀÄÆgÀPÉÌ ÀAzÀ¨sÀðzÉÆqÀ£É ¸ÀÈ¶ÖPÀgÀt ¤ÃqÀÄªÀzÄÀ

(LzÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÄÀ) 15 CAPÀUÀ¼ÀÄ 4. C) ‘¥ÀA¥À£À §£ÀªÁ¹’ ¥ÀoÀåPÉÌ ¸ÀA§¢ü¹ ¥æÀ§AzsÀ gÀÆ¥ÀzÀ ¥Àæ±Éß

(JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÌÉ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

§) ‘¥ÀA¥À£À §£ÀªÁ¹’ ¥ÀoÀåPÉÌ ¸ÀA§¢ü¹ JgÀqÀPÀÉÌ n¥ÀàtÂ §gÉAiÀÄÄªÀÅzÀÄ

(JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 05 CAPÀUÀ¼ÀÄ

5. MAzÉÃ ªÁRåzÀ°è GvÀÛj ÀÄªÀzÀÄ

(‘¸Á»vÀå ¹j’ ¥ÀoÀå¢AzÀ ºÀvÀÄÛ ªÀÄvÀÄÛ ‘¥ÀA¥À£ÀÀ §£ÀªÁ¹’ ¥ÀoÀå¢AzÀ LzÀÄ ¥Àæ±ÉßUÀ¼ÀÄ)

10 CAPÀUÀ¼ÀÄ

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 28

¸Á»vÀå ÀàAzÀ£À ©. PÁA. vÀgÀUÀwUÀ½UÉ 2£ÉAiÀÄ É«Ä¸ÀÖgï

PÀ£ÀßqÀ DªÀ±ÀåPÀ ¥ÀwæPÉ

C£ÀÄ§AzsÀ – 2 ¥ÀzÀå ¨sÁU À

1. AiÀiÁvÀPÉ ªÀÄ¼É ºÉÆÃzÀªÉÇÃ? -d£À¥Àz À 2. §¼ÉUÁgÀ ZÉ£ÀßAiÀÄå ¨ÁV°UÉ §A¢ºÉ£ÀÄ -PÉ. J¸ï. £ÀgÀ¹AºÀ¸Áé«Ä 3. ªÀÄgÀvÉÃ£ÀAzÀgÀ ªÀÄgÉAiÀÄ° ºÉAUÁ -ZÀAzÀæ±ÉÃRgÀ PÀA¨ÁgÀ 4. PÀ£ÀßqÀªÉéAiÀÄ PÉÆgÀUÀÄ -«μÀÄÚ £ÁAiÀÄPÀ 5. CA ÉÃqÀÌgï -qÁ. ¹zÀÞ°AUÀAiÀÄå 6. UÀdû¯ï; w½ªÀÅ-ºÉÆ¼ÀºÀÄ -qÁ. § ÀªÀgÁd À§gÀzÀ 7. §vÀÛ¯ÁgÀzÀ PÀtÂÚÃgÀÄ -qÁ. ªÀÄ°èPÁ WÀAn 8. §qÀ ¨sÁgÀvÀzÀ Dl -gÀªÉÄÃ±À UÀ§ÆâgÀÄ

UÀzÀå ¨sÁU À 9. ªÉÆÃa - sÁgÀwÃ¦æAiÀÄ 10. ªÉÆÃqÀPÁ ¨ÁeÁgÀ -J£ÉÌ 11. PÀ£ÀßqÁ©üªÀiÁ£ÀzÀ PÀlÄªÁ ÀÛªÀ -§gÀUÀÆgÀÄ gÁªÀÄZÀAzÀæ¥Àà 12. ÀAªÀºÀ£À ªÀÄvÀÄÛ ¥ÁæªÀÄÄRåvÉ -AiÀÄAqÀªÀÄÆj «ÃgÉÃAzÀæ£ÁxÀ 13. CPÀëgÀ zÉÃªÀgÀÄ -C¨Áâ À ªÉÄÃ°£ÀªÀÄ¤ 14. vÀÆw£À zÀÄqÀÄØ ªÀÄvÀÄÛ ¤ÃgÀÄ -qÁ. CgÀ«AzÀ ªÀiÁ®UÀwÛ 15. §ÄzÀÞ UÀAmÉAiÀÄ ¸ÀzÀÄÝ -ªÀÄºÁAvÉÃ±À £ÀªÀ®PÀ¯ï 16. ¨ÁV°UÉ §AzÀ £À«®Ä -PÀÈ¥ÁPÀgÀ ¸ÉÃ£Á¤.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 29

DEPARTMENT OF LANGUAGES Semester II

BCOM2.2B: Basic Hindi W.e.f. academic year 2018-19& onwards

Text Books:

१. पदयमजरी – स. डॉ. टी. तनमाला, डॉ. एस. मोहन, राजिमल परिाशन, नई कदलली

(अधययन ि तलए िवल आधतनि ितविाए)

वातिजय तनबध

अनवाद )िडडा/अ जी अनक द िा तहीदी मअ अनवाद(

सकषपि

DISTRIBUTION OF MARKS

A Objective type Questions (10 out of 13) 10 Marks

B Annotations (2 out of 4) 10 Marks

C Essay type Questions (2 out of 4) 20 Marks

D Vaanijya Nibandh (1 out of 3) 10 Marks

E Translation Kannada/English in to Hindi 10 Marks

F Precis Writing 10 Marks

Theory Total 70 Marks

Internals 30 Marks

Total 100 Marks

Co-curricular Activities beyond Text :

1. Reading Skills in Hindi

2. Writing Skills in Hindi

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 30


Semester II

BCOM2.2C: Additional English W.e.f. academic year 2018-19& onwards


• Language skills


• Writing skills

• Conversational & listening skills

• Compositional skills

• Technology integrated skills

Text Books:

The Story of My Life –

Helen Keller (Rupa Publications- Classics Library edition)

Grammar - 28 Hours

1. Use of words as Two different forms of Speech

2. Letter of Congratulations and Compliments.

3. Paragraph writing on Current Topics

Note: Seminar / Questionnaires /Discussion 04 Hours

Total: 64 Hours

Pattern of question paper

1. Objective type questions 1X10= 10

2. Reference to context 5X2 = 10

3. Essay type question on the Short Stories (One out of

two)

1X10= 10

4. Short notes on the Short Stories (Two out of four) 5X2 = 10

5. Use of words as Two different forms of Speech 5X2 = 10

6. Letter of Congratulations and Compliments. 10

7. Paragraph writing on Current Topics 10

70

Internal Marks: I Internal Test - 10

II Internal Test - 10

Home Assignment - 10 30

Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 31


Semester II

BCOM2.3: BUSINESS COMMUNICATION

(Mandatory Paper)


Objectives:

To create awareness & familiarize the students with the concepts of business

communication and to develop basic business communication skills.

The purpose of this subject is to cultivate effective communication, speaking,

reading, listening and writing skills and to face interviews.

Unit I: Introduction to Communication:

Meaning, Definition and Objectives of Communication.

Importance of Effective Communication.

Media of Communication.

Types of Communication.

Principles of Effective Communication. 12 Hours

Unit II: Written Communication:

Business Correspondence: Its Need, Functions and Kinds of Letters.

Essentials of Business Letter.

Structure of Business Letter.

Layout, Form, Mechanical Structure and Punctuation etc.

Planning of a Letter. 12 Hours

Unit III: Business Correspondence:

A) * Enquiries and Replies, Orders and Executions.

* Credit and Status Enquires.

* Complaints and Adjustments.

* Collection Letters.

* Sales and Circular Letters.

B) Writing Application for Jobs, Giving Bio-Data, Resume, C.V., with References, Job-

Interview Letters, Facing an Interview, Correspondence with Referees/References

and Appointment Letters.

C) * Use of "YOU ATTITUDE” in Business Letters.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 32

* Every Letter is a Sales Letter as Applied to Business Letters.

* "The Good-News" and "Bad-News" Letters, the Art of Handling Positive and

Negative Situations in Drafting Business Letters. 16 Hours

Unit IV: Oral Communication:

Meaning, Merits and Limitations.

Essentials of Effective Oral Communication.

Meaning, Merits and Limitations of the Following Forms of Communication:

Face-to-Face Communication.

Visual and Audio-Visual Communication

Electronic Communication

Silence as a Means of Communication. 12 Hours

Unit V: Report Writing:

Meaning, Importance and Types of Business Reports.

Essentials of a Good Report.

Preparing a Report

Forms of Report.

i) Letter Form ii) Memorandum Form iii) Letter-Text Combination Form

Report by Individuals and Committees. 12 Hours

TOTAL: 64 Hours

Pedagogy: Class Room Lecture, Assignments, Tests, Seminars, Group Discussion, & Case

Studies.

Skill Development Exercises:

Business Correspondence.

Oral Communication Skills.

Facing Interview.

Preparation of Drafts, Bio-Data, Resume, and C.V by Students.

Speaking Skills.

Reading Skills.

Presentations Skills.

Collect Different Types of Sales & Circular Letters.

Draft Application for Jobs.

Arranging Face to Face Interviews.

Demonstration of Electronic Communication.

Collect Business Reports.

Demonstration of Body Languages-Simple Postures and Gestures.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 33

Suggested Readings:

1. Rajendra Pal & J. S. Korlahalli : Essentials of Business Communication

Sultan Chand & Sons, New Delhi.

2. Rajendra Pal & J. S. Korlahalli : Communication Skills, Sultan Chand &

Sons, New Delhi.

3. Moniopoly : Business Communications, TMH, New

Delhi.

4. Kaul : Business Communication, PHI, New

Delhi.

5. Rai and Raj : Business Communication, and Report

Writing, Himalaya Publishing House,

New Delhi.

6. Asha Kaul : Effective Business Communication,

PHI,

New Delhi.

7. Chaturvedi : Business Communication, Person, New

Delhi.

8. SEN : Communication Skills, PH, New Delhi.

9. Madhukar : Business Communication,

Vikas Publication, New Delhi.

10. Guffey : Business Communication & Report

Writing, Himalaya Publishing House,

New Delhi.

11. Madhumati M : Business Communication Skills

Kulkarni

R. Chand & Co. New Delhi.

12. Varinder Kumar : Business Communication Skills,

Kalyani

Publishers.

13. M. B. Kadkol : Business Communication Skills, Renuka

Prakashan.

14. K. D. Basava : Business Communication Skills

Vidyanidhi Prakashan, Hubli.

****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 34

DEPARTMENT OF COMMERCE Semester II

BCOM 2.4: FINANCIAL ACCOUNTING - II W.e.f. Academic year 2018-19& onwards

Objectives:

• To provide a brief idea about the frame work of certain allied aspects of

accounting treatments

• To gain knowledge on the preparation of Accounts for Internal Control System.

Unit-I: Departmental Accounts: 06-Hours

Meaning and utility of departmental records maintenances of columnar

subsidiary books. Departmentalization of expenses. Interdepartmental transfers,

preparation of final accounts.

Unit-II: Branch Accounts: 10-Hours

Meaning and types of branches, systems of accounting for different

branches, stock and debtors system. Independent Branches-Incorporation of branch

Transactions in head office books (Excluding foreign branches). Depreciation of

branch assets. Goods and Cash remittances in transit. Preparation of final accounts.

Unit-III : Consignment Accounts: 18-Hours

Meaning of consignment and important terms used in consignment.

Valuation of unsold stock, Normal loss, Abnormal loss. Problems relating to

consignment in the books of consignor and consignee Cost price method and

invoice price method.

Unit-IV : Hire Purchase Accounts: 10-Hours

Meaning of hire purchase contract legal provisions and definition of terms

used. Systems of recording calculation of interest. Entries and accounts in the

books of hire purchaser and hire Vendor. Problems relating thereto ( Excluding

repossession of assets)

Unit-V:RoyaltyAccounts: 10-Hours

Meaning and important terms – Minimum rent - Short workings

recoupment of short workings. Entries and accounts in the books of Lessee

(Excluding sub- lease).

Test, Group Discussion, Seminar, Case Analysis 10-Hours

Total: 64 Hours

Skill Development:

• Collection of transactions relating to any branch.

• Collection of final accounts of departmental organizations.

• Choose a company which pays royalty, analyze their statement and comment on

the process of payment of royalty and conduct a detailed study.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 35

Books for Reference

1. Anilkumar S.V.Rajeshkumar, B.Mariyappa: Financial Accounting. Himalaya

Publishers.

2. B.S. Raman : Financial Accounting . United Publishers.

3. Jain & Narang: Financial Accounting, Kalyani, Delhi.

4. Financial Accounting Part-I.- V.A.Patil & Ravindra diwan.

5. Financial Accounting Part-I –M.B.kadkol.

6. Dr. S.N Maheshwari : Financial Accounting Vikas, New Delhi .

7. S.Kr. Paul : Advanced Accounting , New Central Book Agency, Calcutta.

8. Advanced Accountancy – Dr.M.A.Arulanandam & Dr.K.S.Raman. ****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 36

DEPARTMENT OF COMMERCE Semester II

BCOM2.5: ENVIRONMENTAL STUDIES W.e.f. academic year 2018-19& onwards

Objectives:

• To make students acquire the conceptual knowledge and awareness of natural

environment.

• To enable the students to understand the environmental problems and the concept of

sustainable development.

Unit 1: Nature of environmental studies: Definition, scope and importance,

Multidisciplinary nature of environmental studies, need for public awareness.

Natural resources and associated problems:

a) Forest resources: Use and overexploitation, deforestation timber extraction,

mining, dams and their effects on forests and tribal people,

b) Water resources: Use and over-utilization of surface and ground water, floods,

drought, conflicts over water, dams-benefits and problems.

c) Mineral resources: Use and exploitation, environmental effects of extracting and

using mineral resources.

d) Food resources: World food problems, changes caused by agriculture effects of

modem agriculture, fertilizer-pesticide problems;

e) Energy resources: Growing energy needs, renewable and non-renewable energy

sources, use of alternate energy sources.

f) Land resources: land as resources, and land degradation, man induced landslides,

soil erosion and desertification.

g) Role of an individual in conservation of natural resources Equitable use of

resources for Sustainable lifestyles. 10 Hours

Unit 2: Ecosystems: Concept of an ecosystem, Structure and function of an ecosystem,

Producers, consumers and decomposers, Energy flow in the ecosystem, Ecological

succession. Food chains, food webs and ecological pyramids, Introduction, types,

Characteristic features, structure and function of 'the following ecosystem:

a) Forest ecosystem b) Grassland ecosystem c) Desert, ecosystem

d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

10 Hours

Unit 3: Biodiversity and its conservation: Introduction-Definition: genetic, species and

ecosystem diversity, Biogeographical classification of India, Value of biodiversity:

consumptive use, productive use, social, ethical, aesthetic and option value,

Biodiversity at global, national and local levels, India as a mega-diversity nation,

Western ghat as a bio-diversity, Hot-spots of biodiversity, Threats to biodiversity:

habitat loss, poaching of wildlife, man-wildlife Conflicts, Endangered and endemic

species of India, Conservation of biodiversity: In-situ and Ex-situ, Conservation of

biodiversity.

10 Hours

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 37

Unit 4: Environmental Pollution: Definition, causes, effects and control measures of:

a) Air pollution

b) Water -pollution

c) Soil pollution

d) Marine pollution

e) Noise pollution

f) Thermal pollution

g) Nuclear hazards., Solid waste management causes, effects and control measures

urban and industrial wastes, Role of an individual in prevention of pollution,

Disaster management: folds, earthquake, cyclone and landslides,

Tsunami. 10 Hours

Unit 5: Social Issues and Environment: From Unsustainable to Sustainable development,

Urban problems related to energy, Water conservation, rain water harvesting,

watershed management, Resettlement and rehabilitation of people; its problems

and concerns, Environmental ethics: Issues and possible solutions, Climate change,

global-warming, acid rain, ozone layer depletion, nuclear accidents and holocaust,

Wasteland reclamation, consumerism and waste products, Environment protection

Act, Air (Prevention and control of pollution) Act., Water (Prevention and control

of pollution) Act., Wildlife protection act, Forest conservation Act, Issues involved

in enforcement of environmental legislation public awareness.

10 Hours

Skill Development :( Field work) Visit to a local area to document environmental assets

river /forest /grassland / hill /mountain., Visit to a local polluted site Urban / Rural / Industrial

/ Agricultural, Study of common plants, insects, birds, Study of simple ecosystem-ponds,

river, hill slopes, etc.

14 Hours

Total 64 Hours

References:

1. S. Sinha, M. Shukla & R Shukla, Text book of Environmental studies, AITBS

Publishers, Delhi. (2005)

2. Agarwal, K.c., 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.

3. Bharucha Erach, The Biodiversity of India, Mapin publishing Pvt. Ltd.

Ahmcdabad 380013, India Email: [email protected]. .

4. Brunner RC., 1989, Hazardous Waste Incineration, McGraw Hill Ine. 480p.

5. Clark RS. Marine pollution, Clanderson Press Oxford. .~

6. Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001

Environmental Encyclopedia, Jaico Publ. House. Mumbai, 1196p. 7. De. A.K.

Environmental Chemistry, Wiley Eastern Ltd.,

8. Down to Earth, Centre for Science and Environment.

9. U. Jadhav H & Bhosle V.M. 1995 Environmental Protection and laws.

Himalayas Pub. House Delhi, 284p

10. Mhaskar A.K. Matter Hazardous Techno-Science Publications.

11. Trivedi R.K. Handbook of Environmental Laws, rules, guidelines, ompliances

and Standards, Vol I and II Enviro Media.

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 38

DEPARTMENT OF ECONOMICS Semester II

BCOM2.6: BUSINESS ECONOMICS PAPER-II W.e.f. Academic year 2018-19& onwards

OBJECTIVES:

1. To familiarize the students with basic economic tools and techniques and its

application to business and managerial decision making.

2. To familiarize the students with the micro economic business environment including

Consumer behavior, cost conditions and market structure etc.

Unit - I Market structure 20 Hours

meaning- classifications of Markets - Perfect Competition – Price and output

determination under short run and long run – Monopoly-Monopolistic Competition –

Price and Output determination – Price Discrimination: Types- Price and Output

discrimination under Discriminating monopoly- Duopoly and Oligopoly: Meaning and

Features – Pricing strategies: Market Skimming, Penetration and Product Life Cycle

Strategies.

Unit - II – Objectives of the Firm 08 Hours

Profit Maximization- Staff Maximization – Sales Maximization – Growth Maximization

– Managerial Utility Maximization – Employees Satisfaction – Modern Non- Profit

Organization.

Unit –III Analysis of Factor Market 10 Hours

Meaning, Distinction between product and Factor Markets, Marginal Productivity Theory

of Distribution, wages – Nominal and Real Wage – Wage Differentials – Minimum

Wages – Collective and Bargaining Wages.

Unit - IV Analysis of Factor Income 16 Hours

Interest – Meaning – Gross and Net Interest – Classical, Loanable Funds, Liquidity

Preference theory- Profit - Net and Gross Profits – Accounting profit and Economic

Profit – Theories of Profit – Risk Theory, Uncertainty Theory and Innovation theory of

Profit.

Unit - V Economic tools for business managers: 10 Hours

Elements of Linear programming-meaning and Basic concepts.

Skill Development:

Visit to market and observation of consumer behavior

Visit to business establishments and collect information of cost and revenues.

Note: Each unit to be dealt with suitable numerical problems and case studies

from the real economic world wherever necessary.


1. R.L Varshney & Maheshwari: Managerial Economics, Sultan Chand & sons. New

Delhi

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 39

2. Dwivedi D.N. : Managerial Economics, Vikas Publishing House, New .Delhi.

3. Mithani D.M: Managerial Economics, Himalya publishers, Mumbai

4. Lekhi R.K.: Business Economics, Kalyani Publishers, New .Delhi

5. Salvator Dominic: Managerial Economics, Oxford University Press.

6. Dr. A. B. Kalkundrikar& ABN Kulkarni : Managerial Economics, R. Chand & Co.,

New Delhi

7. P.N.Chopra : Managerial Economics, Kalyani Publishers, New Delhi.

8. Peterson & Lewis: Managerial Economics, PHI, New Delhi.

9. Mehta P. L: Managerial Economics, Sultan Chand & sons. New Delhi

10. Mankar V.G.: Business Economics, Macmillan, New Delhi.

11. Keat & young: Managerial Economics, Pearson education, India ****

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 40

DEPARTMENT OF COMPUTERS Semester II

BCOM 2.7: Computer Applications in Business - I W. e. f. academic year 2018-19& onwards

Objectives:

1) To impact basic knowledge about computer

2) To make students familiar with computer environment.

3) To develop skill among students in applications of internet in commerce education

4) To teach various application of various packages to business, commerce and

management

Unit I: Fundamentals of Computers

Definition of Computers. History and Generation of Computers, Characteristics of

Computers, Classification of Computers, CPU, ALU, CU, Computer Memory, Input

devices, (keyboard, mouse, scanner, trackball and light-pen) Output devices (printer,

monitor, plotter), Software, Hardware, Operating System, Types of Operating System.

10 Hours

Unit 2: Windows &MS Office.

Introduction to windows, Starting windows, Desktop, Taskbar, Startup Menu, Working

with programs and icons – Adding, removing, starting and quitting programs and icons.

Working with files and folders – Creating – deleting opening, finding, copying – moving

and renaming files and folders, Control panel, My computer, Accessories,

MS-Word : Introduction to word processors, Editors, Formatting, Font Size Types, cut,

copy and paste, saving and retrieving documents, Alignment page Setup, Spell check,

Bullets & Numbers, Print Preview & Print, Inserting tables, objects, graphs, images,

headers, footers, macros, Clipart & ward Art, Mail Merge. 10 Hours

Unit 3: MS Excel

Introduction to MS-Excel, Concept of spreadsheets, worksheet properties, rows, columns,

Cell, Cell address, Entering and Editing text and numbers, coping, moving and deleting

cells, selecting ranges, Entering formulae, cell formatting, spell check, creating and editing

charts, captions, data labels, changing the view of the chart and other options, inserting

charts into worksheet, working with worksheet view options, Macros and Filters.

10 Hours

Unit 4: MS- Power Point

Introduction, features, Advantages and application of MS PowerPoint - parts of MS

PowerPoint window-menus and toolbars, creating presentations through auto content

wizard, Design templates and Blank presentation, slide show-saving opening and closing a

presentation-inserting editing and deleting slides-types of slides- inserting charts, creating

animation and slide transition.

10 Hours

Unit 5: Internet

Concept of internet, use of Internet, Requirements of internet, internet Addressing,

Establishing connectivity on the internet, Types of internet providers, Browsing web pages

from the internet, tools and services on internet, procedure of opening E-mail Account on

Internet, working with search engine, advantages, website, web page, Domain name system,

checking and sending E-mails.

10 Hours

Practical lab 14 Hours

Total: 64 Hours

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 41

Text Book:

1) Ms Office: Sanjaya Saxena,

2) Fundamentals of Computers: V. Rajaram, PHI Publication.

3) The Internet Complete Reference: Harley Hahh, Tata McGraw Hill Edition.

References:

1) Ms Office: Sanjaya Saxena, B.P.B. Publication – (Part 1 to Part 7 & Part 12).

2) Fundamentals of Computers: P.K. Sinha, B.P.B. Publication

3) Running Microsoft Office 2000 Professional: Michael Halvorson.

4) Microsoft Office System Inside Out – 2003 Edition: Michael J. Young.

5) Computer fundamentals and Windows with Internet Technology: N. Krishnan.

6) Excel 2003 All-in – One Reference for Dummies: Greg Harvey.

Laboratory Experiments based on Windows, M S- Word, M S- Excel, M S- Power

Point & Internet.

List of Laboratory Experiments

1) Create Visiting Card Using MS- Word.

2) Create a Bio-data Using MS- Word.

3) Write a Letter to invite 10 people for an interview using mail merge.

4) Create a payroll for an organization in MS- Excel with a chart representation.

5) Create an Employee database for a company in MS-Excel.

6) Create a Students Marks sheet spreadsheet in MS- Excel with a chart representation.

7) Create a power point presentation (of 5 slides)

8) Prepare a presentation on the present political situation of India.

9) Prepare a presentation on the growing terrorist activities in India.

10) Prepare a presentation for role of computers in business.

11) Prepare a presentation on B.L.E.D Association.

12) Create an E-mail account, Sending and Receiving an E-mail

13) Working with search engine

********

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 42

B.Com I to VI semesters

Question Paper Pattern for End Semester Examinations (Core Subjects): W.i.f Academic Year 2018-19and Onwards

Section “A”

Answer any 08 out of 10 questions in one or two sentence

Section “B”

02X08 =16

Answer any 02 out of 04 questions in 30-40 sentence

Section “C”

05X02 =10

Answer any 03 out of 05 questions

Section “D”

10X03 =30

Caselet: Answer any 01 out of 02 questions 14X01 =14

Total =70

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 43

DEPARTMENT OF COMPUTERS Semester II

2.8 SPECIAL ACCOUNTS Paper II

(Compulsory for Non - Commerce students Joining B.Com)

Objectives:

1. To make the students acquire the conceptual knowledge of accounting

2. To equip the students with the knowledge of accounting process and preparation

of final accounts

3. To develop the skills of recording financial transactions and preparation of reports

using computers.

Unit Topics No of

Periods

I Trial Balance: Meaning, features, Objectives. Preparation of

Trial Balance from ledger balances & incorrect trial balance

10

II Final Accounts: Meaning ,need, Trading account, Profit and

Loss Account, Balance Sheet – without adjustments

10

III Final accounts with adjustments 10

IV RECTIFICATION OF ERRORS: Meaning, Types of errors

- One sided errors Two sided errors, suspense account.

Rectification of errors.

10

V Depreciation: Meaning, objectives, Types, Fixed percentage

& Reducing balance method

10

Suggested Books:

1. Text Book of Accountancy – B S Raman

2. Principles of Accountancy – Tulsian

3. Introduction to Accountancy - T S Grewal

4. Accountancy – Dr. R. V. Diwan

ASPCC/B.Com/1 & 2 Sem/2018-19/P - 44

DEPARTMENT OF COMPUTERS

Semester II 2.9. SPECIAL COMMERCE Paper II

Objectives:

1. To familiarize the non- Commerce students with foreign trade and other

functions such as transportation etc.

2. To let them know e Commerce, B2B, B2C, etc

Unit Topics No of

Periods

I Foreign Trade – steps, organizations to promote foreign trade 10

II Transportation – types, importance 10

III Storage and Warehousing – Types, significance 10

IV Corporate retailing – shopping malls and their evaluation 10

V E Commerce – importance and uses 10

Suggested Books:

1. Text book of Business Studies – as per PU syllabus