Accounting, Mercantile Law, pocket calculator, New Delhi, Business Economics, Cost Accounting, Statistics, Bank Reconciliation Statement, Introduction to Statistics, Subject Code, Marks Min, degree course, admission procedure, Maximum marks, Ramesh Book Depot, Marks Case Study, Jain Mital, cost accountancy, simultaneous linear equations, Harmonic Meansimple, Sampling Theory, ungrouped data, Business Statistics, Business & Economic Statistics: Taraporevala Sons & Co., trigonometric functions, Grace Marks, Corporate Social Responsibility, coefficient of correlation, S.P. Gupta, Chartered Accountancy course, theory of Interest, Macmillan Worth Publishers New York, Internal Control, Company Law, Financial Accounting, Foreign Exchange Management Act, Macro-Economic Theory, Monopolies and Restrictive Trade Practices Act, Operation Research, aggregate demand, Macroeconomics, Audit evidence, Depreciation Accounting, Accounting Professionals, Advanced Accountancy, Industrial Law, Fundamentals of Accounting, National Income, Petty cash payments, Audit working papers, Auditing, Delhi, Generating Accounting, Companies Act, Faculty of Management
SYLLABUS Faculty of Management B.Com 3 Year Degree Course JODHPUR NATIONAL UNIVERSITY JODHPUR
Programme of Study
Background and Objectives of the course
B. Com. (Hons.) Course is specially designed for Accounting Professionals. The syllabus is prepared keeping of view the requirements of the students who are willing to pursue the CA course as their career after completing 10+2. The contents of this course are prepared to cover the maximum part of syllabus of all the three stages of Chartered Accountancy course. Type of Course System B. Com. (Hons.) is the Three Year degree course. There will be examination at the end of each year. Enrolment & Eligibility There shall be no enrolment allowed with other University simultaneously doing degree with our University. T.C./Migration will be required at the time of admission. Admission Qualification The students have to undergo a rigorous scheme of study, training and examination, thus the candidates seeking admission to the degree of B. Com. (Hons.) must have passed Senior Secondary i.e. (10+2). The admission procedure shall be determined by the university and will be specified at the time of offering admission. Duration of Course
The duration of the course shall be three years. Scheme of Examination
Every prescribed subject shall carry a total of 100 marks and breakup of
Marks will be as under:
Case Study& Assignment: 30 Marks (15 Marks each for case study and Assignments Check Point 1. A student will be required to pass B. Com. (Hons.) course within six years from the date of his/her admission. 2. Maximum number of attempts allowed shall be 2 after 1st attempt excluding the period of punishment. Passing Standard 1. For a Pass at each examination, a candidate shall be required to obtain minimum 40% marks in each subject. Successful candidates will be classified as under- 2. First Division at 60% of the aggregate marks in each subject of Part I, Part II and part III. Second Division at 48% Examinations taken together. All the rest will be declared to have passed the Examination if candidate secures marks 40% or above but below 48%. No division shall be awarded at the Honors Part I and Part II examination. 3. The number of papers wherever prescribed, Maximum marks and minimum pass marks is shown against each paper. 4. Grace Marks- 5 Marks in 2 subjects. 5. Ex Students: If a student fails in Main Exam, he / she shall be treated as ex student till he / she shall not clear above year Exam, and if the student does not clear all the subjects in the duration of course he / she shall be treated as an ex student Award of Degree Student shall be eligible for the award of B. Com. (Hons.) Degree only if she/he fulfills the followings conditions:1. Passes all the three years as laid down.
2. Fulfills all other requirement prescribe by the competent authority from time to time for satisfactory completion of each course of study of each of the three years. Attendance Attendance should be at least 75%. Relaxation up to 65% on valid reasons can be done by competent authority.
B. Com. Hons. Part I DISTRIBUTION OF MARKS
Subject Code Name of the Subject/Paper
Min. Pass Marks
BC-101 Fundamentals of Accounting
BC-102 Commercial/ Mercantile Law
BC-103 Business Economics
BC-104 Quantitative Aptitude
BC-105 cost accounting
BC-106 Business Ethics & Communication
B. Com. Hons. Part II DISTRIBUTION OF MARKS Subject Code Name of the Subject/Paper
Min. Pass Marks
B. Com. Hons. Part III DISTRIBUTION OF MARKS
Subject Code Name of the Subject/Paper
Min. Pass Marks
BC-301 Management Accounting
BC-302 Management Information & Control System
BC-303 Income Tax Laws and Accounts
BC-304 Advanced Corporate and Other Laws
BC-306 Quantitative Techniques
B. Com. Hons. Part I BC-101 Fundamentals of Accounting Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A Nature & Methodology of Accounting: Nature, Postulates, Principles, Dual aspect, Assumptions, Conventions and working rules. Books of original record-subsidiary books, columnar books, Ledger Trial balance. Cheques and bill of exchange, Promissory Notes etc. Matching of cost and Revenue-Expired cost and unexpired cost. Provisions and Reserves, Promissory Notes etc. Preparation of Balance Sheet and Income Statement (Profit and Loss Account) for manufacturing Trading and services with adjustments. Rectification of Errors. Section-B Bank Reconciliation Statement, Consignment and Joint venture. Depreciation accounting: Methods, computation and accounting treatment of depreciation, Change in depreciation methods. Bank Reconciliation Statement, Inventories: Basis of inventory valuation and record keeping. Section-C Company Accounts-Issue of Share and Debentures, Forfeiture of shares, re-issue of forfeited shares, redemption of preference shares. Partnership accounts- Final accounts of partnership firms Admission, retirement and death of a partner including treatment of goodwill; Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion into a company and Sale to a company. Books Recommended: 1. Jai Narain Vaish: Book Keeping and Account Part I and II. 2. R.R. Gupta: Book Keeping and Accountancy. 3. Gupta Jain & Gupta: Book-keeping (Ramesh Book Depot, Jaipur).
BC-102 COMMERCIAL/ MERCANTILE LAW Section-A The Indian Contract Act, 1872 -Section 1 to 75. covering the general nature of contract, consideration, and other essential elements of a valid contract, performance of contract and breach of contract. Section-B The Sale of Goods Act, 1930: Formation of the contract of sale Conditions and Warranties Transfer of ownership and delivery of goods Unpaid seller and his rights. Indemnity, Guarantee, Bailment, Pledge and Agency. Section-C Partnership Act, 1932: General Nature of Partnership Rights and duties of partners Registration and dissolution of a firm. Consumer Protection Act. Books Recommended: 1. M.C. Shukla: Mercantile Law. 2. N.D. Kapoor: Elements of Mercantile Law. 3. Davar: Mercantile Law. 4. S.N. Mishra : Labour and Industrial Law. 5. R.C. Agarwal : Business and Industrial Law (M/s. College Book House). 6. Man Mohan Prasad : Vyapar Sanniyam. 7. R.L. Nawalkha : Business Law (Adarsh Prakashan, Jaipur). 8. Mathur and Saxena : Business and Industrial Law, (Ramesh Book Depot, Jaipur). 9. Dr. Khicha Vishesh, Mathur : Business and Industrial Law, (Ramesh Book Depot, Jaipur). 10. J.P. Singhal : Commercial and Industrial. 11. Sharma, Garg, Kothari : Business and Industrial Law, (Jaipur Publishing House
BC-103 BUSINESS ECONOMICS Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Meaning and scope of Business Economics. Role of Micro and Macro Economic analysis, Elementary treatment in the formulation of business policies. 2. Demand Analysis: Utility and Indifference Curve approaches, Demand and the law of demand, Elasticity of demand and its measurement. Meaning, methods and significance of demand forecasting. Section-B 3. Cost and Production Analysis: Cost concept. Cost output relationship. Production functions in short and long-run. Supply and the law of supply. 4. Price determination under different market structures-Perfect Competition, Monopoly and imperfect Competition. 5. National Income Analysis-Meaning and significance of National Income, Various concepts relating to National Income and their computation. Methods of measuring National Income including social accounting technique. National Income and Economic Welfare. Section-C 6. Factor Pricing - Determination of Rent, Wages, Interest and profit. Profit Policy: Maximization, optimization and satisfaction approaches of profit. 7. Economic Reforms in India-Features of economic reforms since 1991, Liberalisation, Privatization and Disinvestment, Globalisation 8. Money and Banking- Money Meaning and functions, Commercial Banks Role and functions, Reserve Bank of India Role and functions, monetary policy
Books Recommended: 1. D.M. Mithani: Fundamentals of Business and Managerial Economics - Himalaya Publishing House, Bombay. 2. U.L. Mote Samuel Paul and G.S. Gupta: Managerial Economics, Tata McGraw Hill. 3. Varshney & Maheshwari: Management Economics. 4. Charles L. Schultze: National Income Analysis, Prentice Hall of India Private Limited, New Delhi
. 5. M.L. Seth: Methods of Economics. 6. Paul A. Samuelson: Economics, Mcgraw Hill, New York. 7. P.C. Agarwal, M.D. Agarwal: Business Economics (Ramesh Book Depot, Jaipur).
BC-104 QUANTITATIVE APTITUDE Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A Introduction to Statistics: Definition, scope, uses misuses and limitations of statistics, Collection of primary and secondary data, Classification and Tabulation of data, Measures of Central Tendency: Arithmetic Mean (Simple & Weighted) Median (including quartiles, decides and percentiles), Mode, Geometric and Harmonic Meansimple and weighted. Ratio and proportion, Indices, Logarithms, Equations Linear simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations. Inequalities Graphs of inequalities in two variables - common region. Simple and Compound Interest including annuity - Applications Section-B Measures of Dispersion: Absolute and relative measures of Dispersion; range, quartile deviation, mean deviation, standard deviation
and their co-efficient. Probability, Basic concepts of Permutations and Combinations, Theoretical Distributions Binomial, Poisson and Normal, Sampling Theory: Basic Principles of sampling theory, Comparison between sample survey and complete enumeration, Errors in sample survey, some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size. Section-C Index Numbers, Correlation-meaning and significance scatter diagram, correlation graph, Karl Pearson
's coefficient of linear correlation between two variables in grouped and ungrouped data by direct and short cut methods, coefficient of correlation by Spearman's rank differences method and concurrent deviation method. Linear Regression. Presentation of data diagrams/graphs of frequency distribution and histograms, ratio scale graph. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions) Books Recommended: 1. Kelasha nath nagar : sankhyiki ke mool tatva 2. Goyal, raga, gupta, goyal : sankhyiki, Ajmera Book company 3. B.N Gupta : sankhyiki 4. Shukla and sahay : sankhyiki 5. S.P. Gupta : sankhyiki 6. Khandelwal, Gupta, gupta : sankhyiki vidhiya 7. Gupta S.P.: statistical Methods-Sultan Chand, Delhi. 8. Sancheti and Kapoor : Statistics : Theory and Pratice 9. Stockton & Clark: Introduction to Business & Economic Statistics: Taraporevala Sons & Co. 10. Croxton,F.E. & Cowden D.I.: Applied General Statistics
11. Reggleman J.R. & Frishee I.N. : Business Statistics. 12. Waugh: Elements of Statistical Methods. 13. Sorwls R.S.: Elementary Statistics. 14. Chou Ya-lee: Elementary Statistics. 15. Connor And Morrel : Statistics Theory and Practice. 16. Yadav, Jain Mital : sankhyiki : vidhiya (National Publishing House, Delhi) 17. Ranga,Gupta,Goyal,Bhatanger : Statistical Methods (Ajmera Book Co. Jaipur)
BC-105 COST ACCOUNTING Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.
1. Introduction: Meaning and definition of cost accountancy, cost accounting and
costing. Distinction between financial and cost accounting, Elements of cost.
2. Material Purchasing, Storing and pricing of stores issued. Material control.
3. Labor Recording of time and wages. Method of remuneration, incentive plans.
Allocation of wages; labour turn over and treatment of idle time overtime.
absorption of overhead ; treatment of interest on capital, research and
development expenses, losses on account of depreciation, waste, Obsolesce and
5. Costing methods: Single output or unit costing; operating costing, job and contract costing; process costing (excluding equivalent production) 6. No integral accounting systems
and reconciliation between cost and financial statements.
7. Cost volume profit analysis, meaning significance and limitations, Break even analysis, profit volume ratio, assumptions of cost volume profit analysis. 8. Budgeting: Meaning Significance, limitations. Various types of Budgets. 9. Standard Costing meaning significance limitations type of standards and variances pertaining to material and labour.
1. M.L.mittal:parivyay lekhankan 2. Jain,khandelwal,Pareek: cost Accounting 3. Maheshwari mittal:Lagat lekhankan:sidhant avum vyavahar 4. Jain,Narang:Lagat lekhankan 5. Bhar B.K.:Cost Accounting methods & Problems 6. Banerjee B.:Cost Accounting 7. Owler L.W.J. & Brown J.L.:Wheldon's Cost Accounting and Costing Methods. 8. Biggs W.W.:Cost Accounting 9. Swaminathan:Leclireson Costing 10. Jawahar lal:Cost Accounting 11. Ashish K.Bhattacharya:Principles and practice of Cost Accounting 12. Prasad N.K.:Principles of cost accounting 13. Nigam and Sharma:Cost Accounting 14. Ayenger S.P.:Cost Accounting
BC-106 BUSINESS ETHICS & COMMUNICATION Section-A 1. Introduction to Business Ethics-The nature, purpose of ethics and morals for organizational interests; Ethics and Conflicts of Interests; Ethical and Social Implications of business policies and decisions; Corporate Social Responsibility
; Ethical issues in Corporate Governance
. 2. Environment issues Protecting the Natural Environment Prevention of Pollution and Depletion of Natural Resources; Conservation of Natural Resources. 3. Ethics in Workplace Individual in the organization, discrimination, harassment, gender equality. 4. Ethics in Marketing and Consumer Protection Healthy competition and protecting consumer's interest. 5. Ethics in Accounting and Finance Importance, issues and common problems. Section-B 1. Elements of Communication (a) Forms of Communication: Formal and Informal, Interdepartmental, Verbal and nonverbal; Active listening and critical thinking (b) Presentation skills including conducting meeting, press conference (c) Planning and Composing Business messages (d) Communication channels (e) Communicating corporate culture
, change, innovative spirits (f) Communication breakdowns (g) Communication ethics (h) Groups dynamics; handling group conflicts, consensus building; influencing and Persuasion skills; Negotiating and bargaining (i) emotional intelligence
- Emotional Quotient (j) Soft skills personality traits; Interpersonal skills; leadership. Section-C 2. Communication in Business Environment (a) Business Meetings Notice, Agenda, Minutes, Chairperson's speech (b) Press releases (c) Corporate announcements by stock exchanges (d) Reporting of proceedings of a meeting. 3. Basic understanding of legal deeds and documents (a) Partnership deed (b) Power of Attorney (c) Lease deed (d) Affidavit (e) Indemnity bond (f) Gift deed (g) Memorandum and articles of association of a company (h) Annual Report of a company.
B. Com. Hons. Part II BC-201 Corporate Accounting Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Accounting Principles
, Conventions and concepts and its application in Company Accounts. 2. Issue of Shares & Debentures, Forfeiture of shares, reissue of forfeited shares, right shares. 3. Redemption of preference shares and debentures. 4. Business Purchase and Underwriting, Profit prior and post incorporation. Section-B 5. Final accounts of companies including managerial remuneration, disposal of profits and issue of bonus shares. 6. Double Account System and Electricity Company 7. Liquidation of companies Section-C 8. Internal reconstruction 9. Amalgamation of Companies (excluding inter-company holdings), AS-14 10. Financial Statements of Banking and Insurance Companies Books Recommended: 1. R.L. Gupta : Advanced Accountancy 2. S.N. Maheshwari: Advanced Accountancy Vol. I & II 3. Shukla & Grewal: Advanced Accounts. 4. Shukla S.M.: Advanced Accountancy. 5. Monga,Sehgel,Ahuja : Advanced Accounts Vol.I & II 6. Jain, Narang : Advanced Accountancy 7. Jain, Khandelwal,pareek : vitiy Accounting (Ajmera Book company, Jaipur) 8. Sharma, shah, Agarwal : vitiy Accounting(shivam-book house) 9. Sharma, shah Agarwal: Financial Accounting (Sheet, Write Well, Jaipur).
BC-202 Auditing Section-A Auditing Concepts --Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditor's Independence, Relationship of auditing with other disciplines. Auditing engagement --Audit planning, Audit programme, Control of quality of audit work-- Delegation and supervision of audit work. Documentation -- Audit Working Paper
s, Audit files: Permanent and current audit files, Ownership and custody of working papers. Audit evidence -- Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence, Physical verification, Documentation, Direct confirmation, Re-computation, Analytical review techniques, Representation by management. Internal Control -- Elements of internal control, Review and documentation, Evaluation of internal control system, internal control questionnaire, internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal audit. Internal Control and Computerized Environment, Approaches to Auditing in Computerized Environment. Section-B Audit Sampling -- Types of sampling, Test checking, Techniques of test checks. Audit of payments -- General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation. Audit of receipts -- General considerations, Cash sales, Receipts from debtors, Other Receipts. Audit of Purchases -- Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers. Audit of Sales -- vouching of cash and credit sales, Goods on consignment, Sale on Approval basis, Sale under hire purchase agreement, Returnable containers, Various types of allowances given to customers, Sale returns. Section-C Audit of suppliers' ledger and the debtors' ledger -- Self-balancing and the sectional balancing system, Total or control accounts, Confirmatory statements from credit customers and suppliers, Provision for bad and doubtful debts, writing off of bad debts. Audit of impersonal ledger -- Capital expenditure, deferred revenue expenditure and revenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between reserves and provisions, Implications of change in the basis of accounting. Audit of assets and liabilities. Company Audit -- Audit of Shares, Qualifications and Disqualifications of Auditors, Appointment of auditors, Removal of auditors, Powers and duties of auditors, Branch audit , Joint audit , Special audit, Reporting requirements under the Companies Act, 1956. Audit Report -- Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates. Books Recommended:
1. Jha, Aruna, "A Student's Guide to Auditing", Taxmann. 2. Tandon, B. N., S. Sudharsanam, and S. Sundharabahu, "A Handbook of Practical Audiditng", S. Chand and Co. Ltd., New Delhi. 3. Pagare, Dinkar. "Principles and Practice of Auditing", Sultan Chand and Sons, New Delhi. 4. Institute of Chartered Accountants of India, ``Auditing and Assurance Standards'', ICAI, New Delhi. 5. Gupta, Kamal, and Ashok Arora, "Fundamentals of Auditing," Tata Mc-Graw Hill Publishing Co. Ltd., New Delhi. 6. Ghatalia, S.V., "Practical Auditing," Allied Publishers Private Ltd., New Delhi. 7. Sharma,T.R., "(Principles and Problems)", Sahitya Bhawan Publication, Agra. .
BC-203 Advanced Accountancy Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Conceptual Framework for Preparation and Presentation of Financial Statements 2. Accounting Standards: An overview; standards setting process, Working knowledge of: AS 1: Disclosure of Accounting Policies AS 2: Valuation of Inventories AS 3: Cash Flow Statements AS 4: Contingencies and Events occurring after the Balance Sheet Date AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 6: Depreciation Accounting AS 7: Construction Contracts (Revised 2002) AS 9: Revenue Recognition AS 10: Accounting for Fixed Assets AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003) AS 12: Accounting for Government Grants AS 13: Accounting for Investments AS 14: Accounting for Amalgamations AS 16: Borrowing Costs AS 19 Leases AS 20 Earnings per Share AS 26: Intangible Assets AS 29: Provisions, Contingent Liabilities and Contingent Assets. 3. Sectional and Self-Balancing Ledgers 4. Financial Statements of Not-for-Profit Organisations Section-B 5. Accounts from Incomplete Records 6. Royalty Accounts 7. Package and Empties Accounts 8. Voyage Accounts Section-C 9. Accounting for Special Transactions (a) Departmental Accounts (b) Branch accounts including foreign branches (d) Insurance claims for loss of stock and loss of profit. 10. Accounting in Computerized Environment An overview of computerized accounting systemSalient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of
ledger, Accounting packages and consideration for their selection, Generating Accounting Reports. Books Recommended: 1. R.L. Gupta : Advanced Accountancy 2. S.N. Maheshwari : Advanced Accountancy Vol. No. 1 & II 3. Shukla & grerwal: Advanced Accountancy Vol. I & II 4. Sehgal & Sehgal: Advanced Accountancy I & II.
BC-204 Company Law Section-A The Companies Act, 1956 Definition, essential characteristics and kinds of companies. Detailed study of public, private, government companies and a deemed public company. Provisions regarding incorporation and raising of capital through shares. Debentures and public deposits and concessions of a private company promoter. Memorandum of Association and Articles of Association. Prospectus statement in lieu of prospectus, membership of a company. Alteration and Reduction of share capital. Section-B Management of companies-Board of Directors
, managing Director. Manager, Managerial Remuneration, powers, position and responsibilities of Directors, Prevention of oppression and mismanagement. Winding up of companies. The position of a company secretary in the organization structure of a company. Section-C Duties and qualifications of a company secretary. Law and practice relating to: i. Statutory books ii. Allotment of Shares iii. Forfeiture of Company shares and issues of forfeited shares. iv. Transfer and Transmission of shares. v. Payment of Dividend vi. Company meeting resolutions, notice. Agenda. Quorum and minutes. vii. Director's Report. viii. Chairman's Speech. Foreign registers of members or debenture holders, Annual returns, General provisions regarding registers and returns, Meetings and proceedings, Company Law in a computerized Environment E-filing. Books Recommended: 1. Kannal, S., & V.S. Sowrirajan, "Company Law Procedure", Taxman's Allied Services (P) Ltd., New Delhi, Jan 2003. 2. Kapoor, G.K., "Corporate Laws & Secretarial Practice", Premier Book Company, New Delhi, 2003. 3. "A Ramaiya Guide to Companies Act", Wadhwa and Company, Nagpur, 2002. 4. .Datey, V.S., "Students Guide to Corporate Laws", Taxman's Allied Services (P) Ltd., New Delhi, 2003. 5. "Mannual of Companies Act, Corporate Laws and SEBI Guidelines", Bharat Law House, New Delhi, 2003. 6. "Bharat's Companies Act", Bharat Law House, New Delhi, 2003. 7. "Bharat's Company Rule and Forms", Bharat Law House, New Delhi, 2003.
8. Singh, Avtar., "Company Law", Eastern Book Company Luchnow, 2003. 9. Kuchhal, M.C., "Modern Indian Company Law", Shree Mahavir Book Depot, Delhi, 2002 or latest edition. 10. Singh, Harpal., "Indian Company Law", Galgotia Publishing, Delhi, 2003. 11. Charlesworth & Morse, "Company Law- Sweet & Maxwell", London, U.K., 2000 or Latest edition. 12. Gowar, LCB. "Principles of Modern Company Law", Stevens & Sons, London, Latest edition.
BC-205 Information Technology Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Introduction to Computers (a) Computer Hardware, Classification of Computers, CPU, Input output devices, Storage devices (b) BUS, I/O CO Processors, Ports (serial, parallel, USB ports), Expansion slots, Add on cards, On board chips, LAN cards, Multi media cards, Cache memory, Buffers, Controllers and drivers (c) Computer Software: Systems Software - Operating system, Translators (Compilers, Interpreters and Assemblers), System utilities General Purpose Software/ Utilities, Application Software - Financial Accounting, Payroll, Inventory Specialized Systems Enterprise Resource Planning (ERP), Artificial Intelligence
, Expert Systems, Decision Support Systems An Overview 2. Data Storage, Retrievals and Data Base Management Systems (a) Data and Information Concepts: Bits, Bytes, KB, MB, GB, TB (b) Data organization and Access Storage Concepts: Records, Fields, Grouped fields, Key, Primary key, Foreign key, Secondary key, Referential integrity, Index fields. Storage techniques: Sequential, Block Sequential, Random, Indexed, Sequential access, Direct access, Random access including Randomizing Logical Structure and Physical structure of files. (c) DBMS Models and Classification: Need for database, Administration, Models, DML and DDL (Query and reporting); Data Dictionaries, Distributed data bases, object oriented databases
, Client Server databases, Knowledge databases (d) Backup and recovery backup policy, backup schedules, offsite backups, recycling of Backups, frequent checking of recovery of backup Section-B 3. Computer Networks & network security
(a) Networking Concepts Need and Scope, Benefits Classification: LAN, MAN, WAN, VPN; Peer-to-Peer, Client Server Components- NIC, Router, Switch, Hub, Repeater, Bridge, Gateway, Modem Network Topologies Bus, Star,, Ring, Mesh, Hybrid, Architecture :Token ring, Ethernet Transmission Technologies and Protocols OSI, TCP/IP, ISDN etc. Network Operating System (b) Local Area Networks- Components of a LAN, Advantages of LAN (c) Client Server Technology Limitation of Single user systems and need for Client Server Technology Servers - Database, Application, Print servers, Transaction servers, Internet servers, Mail servers, Chat servers, IDS Introduction to 3- tier and "n" tier architecture (COM, COM+) (d) data center
s: Features and functions, Primary delivery centre and disaster recovery site. (e) Network Security, Need; Threats and Vulnerabilities; Security levels; techniques Section-C
4. Internet and other technologies (a) Internet and world-wide web, Intranets, Extranets, applications of Internet, Internet protocols (b) E-Commerce - Nature, Types (B2B, B2C, C2C), Supply chain management, CRM, Electronic data interchange (EDI), Electronic fund transfers (EFT), Payment portal, E-Commerce security; (c) Mobile Commerce, Bluetooth and Wi-Fi Books Recommended: 1. Rajaraman,V., ``Introduction to Information Technology'', 2003 PHI. 2. Hunt, R., J. Shelley, ``Computers and Commonsense'', Prentice Hall of India, 2002. 3. Leon A. and Leon M., ``Fundamentals of Information Technolgy'', Leon, Vikas 2002 (4) Software manuals. 4. Sinha, Pradeep K. and Preeti Sinha, ``Foundation of Computing'', BPB Publication, 2003. 5. Basandra, Suresh K., ``Management Information System'', Wheeler Publication, New Delhi-Allahab. 6. Kumar, Muneesh, ``business information
System'', Vikas Publishing House, 1998. 7. Bharihoka, Deepak, ``Fundaments of Information Technology'', Excel Book, 2000. 8. Saxena, Sanjay, ``A First Course in Computers'', Vikas Publishing House, 1998. 9. Fizgerald & Dennis Wiley, ``Business Data Communication and Networking''. 10. Rajaraman , V., ``Analysis and design of information Systems'', 2003 PHI. 11. Sadagopan, S., ``Management Information Systems'', 2003 PHI. 12. Laudon, Kenneth C. and Jane P. Laudon, ``Management Information Systems'', 2003, PHI.
BC-206 Financial Management Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Scope and Objectives of Financial Management (a) Meaning, Importance and Objectives (b) Conflicts in profit versus value maximization principle 2. Time Value of Money Compounding and Discounting techniques-- Concepts of Annuity and Perpetuity. 3. Types of Financing (a) Different sources of finance (b) Project financing -- Intermediate and long term financing (c) Negotiating term loans with banks and financial institutions and appraisal thereof Section-B 4. Financing Decisions (a) Cost of Capital, Weighted average cost of capital (b) capital structure
decisions -- Capital structure patterns, Designing optimum capital structure, Constraints, Various capital structure theories (c) Operating and financial leverage, Trading on Equity. 5. Investment Decisions (a) Purpose, Objective, Process (b)Techniques of Decision making: Non-discounted and Discounted Cash flow Approaches -- Payback Period method, Accounting Rate of Return, Net Present Value, Internal Rate of Return, Modified Internal Rate of Return, Discounted Payback Period and Profitability Index (c) Ranking of competing projects, Ranking of projects with unequal lives. Section-C 6. Management of Working Capital (a) Working capital policies (b) Inventory management (c) Receivables management (d) Management of cash and marketable securities (e) Sources of working capital. 7. Dividend decisions: dividend policy; its determinants. Books Recommended: Agarwal, Agarwal: Financial Management, Ramesh Book Depo, Jaipur P. V. Kulkarni Financial Management, Himalaya Publishing House, Mumbai. S. C. Kucchal Corporation Finance Chaitanya Publishing House, Allahabad.
I. M. Pandey Financial Management Vikas Publishing House, New Delhi. R. M. Shrivastava Financial Management Pragati Prakashan, Meerut. M. Y. Khan and P. K. Jain Financial Management Tata Mc Graw Hill Publishing Co. Ltd., New Delhi. Prasanna Chandra Financial Management - Tata Mc Graw Hill Publishing Co. Ltd., New Delhi. Ravi M. Kishore Financial Management with Problems and Solutions, Taxmann, New Delhi.
B. Com. Hons. Part III BC-301 Management Accounting Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A Introduction: Meaning of management accounting, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting. Fund flow and Cash flow Analysis: Concept of fund, Meaning of flow of fund, Techniques and preparation, uses and limitation of fund flow statement. Cash Flow Statement: Meaning, Preparation, uses, and Limitations of Cash Flow Statement [As per AS-3] Section-B Financial Analysis: meaning, nature and importance of finance statements. Techniques of analysis comparative statements, common size statements, trends analysis, Ratio Analysis. CostVolume profit analysis: Concept of break-even point, Profit volume relation, Margin of safety, Angle of incidence, Break-even point chart, Break even analysis, Profit graph; Alternative choice decision: Special offer, Make or buy process, Further process, Shutdown. Money markets and their operations. Section-C Mutual funds: operations and regulations. Project planning and capital budgeting: preparation of project report; financial projections; sensitivity analysis in capital budgeting; capital rationing, risk analysis in capital budgeting and evaluation of risky investments; social cost-benefit analysis
; simulation and decision tree analysis. (a) Introduction to capital market in India including depositories. (b) Introduction to capital market instruments including options (Option Pricing Theory), futures, and derivatives. Business budgeting: Concept and use of budget in planning and control, Types of budget; Variance analysis using standard costing system. Books Recommended: 1. Agarwal, Agarwal & Jain: Management Accounting 2. Man Molian and Goyal:Management Accounting
3. N.K.Kulshrestha:Theory and Practice of Management Accounting 4. P.K.Ghosh:Management Accountancy. 5. S.K.Chakraborty:Management Accountancy. 6. N.K Khandelwal:Management Accountancy (Hindi) 7. S.P.Gupta:Management Accountancy (Hindi) 8. J Batty:Management Accountancy 9. Antony R.N.Management Accountancy Principles Text and Cases. 10. De-Paula:Management Accountancy Practice. 11. Murphy M.E.: Managerial Accounting. 12. Grahum and Dodd: Security Analysis 13. Gupta U.L.: Working of Stock Exchange in India 14. Bhalla V.K.: Investment Management
BC-302 Management Information & Control System Section-A Management Information Systems (MIS), Executive Information Systems (EIS) and Decision support systems. system development
life cycle. Systems analysis and design: Tools & Techniques, detailed design specifications and documentation; system testing; Control over Development Process, Implementation of systems: systems installation, system training, system conversion; post-implementation review. Section-B System Evaluation - Hardware and Software. System Maintenance - Hardware and Software including viruses. Computerized systems in Business Applications- financial accounting, management accounting and inventory control. Use of specialised software. Tools: Use of Simple CASE Tools, Analysis of Financial Statements using Digital Technology. Enterprise Resource Planning (ERP) Packages. Controls applicable to IT development, system maintenance and changeover. Section-C Information security: Importance and principles of information security, best approaches to implementing information security. Detection of computer frauds. Case Studies. Audit of Information systems. Cyber Laws. Books Recommended: Jawadeker W.S., Management Information System, TataMcgraw Hill Pub. Kanter Jerme, Management Information System O'Brien, Management Information System Kumar Munnesh, Business Information System, Vikas Publication
BC-303 Income Tax Laws and Accounts Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A 1. Definitions, different types of assessees, basis of charge and residential status of assesses. 2. Brief knowledge of Tax Planning, Tax Evasion & Avoidance. 3. Computation of taxable income under the heads Salaries, House property. Section-B 4. Computation of taxable income under the heads Business and profession capital gains and income from other sources. 5. Set off and carry forward of losses. 6. Exemptions 7. Clubbing and Aggregation of income. Section-C 8. Deduction from gross total income. 9. Assessment of individuals and computation of their tax liability. 10. Income Tax Authorities and Their Powers Books Recommended: 1. Patel avum choudhary:Ayekar avum lekha 2. Dr. H.C.Mehrotra:Income Tax Laws & Practice 3. Gupta,gupta,gupta modi:Ayekar 4. Singhania VK:A students Guide to Income Tax 5. Bhagwati Prasad:Law of Income Tax in India. 6. VS.Sundaram:Law and Practice of Income Tax in India. 7. Kanga & Palkiwala:Income Tax
BC-304 Advanced Corporate and Other Laws Section-A The Foreign Exchange management
Act, 1999. The Monopolies and Restrictive Trade Practices Act, 1969 Section-B The Secuecurities and Exchange Board of India Act, 1992, and Guidelines issued there under. Application of Secretarial Procedures and Practices. Section-C 1. The Payment of Bonus Act, 1965 2. The Employees' Provident Fund and Miscellaneous Provisions Act, 1952 3. The Payment of Gratuity Act, 1972. Books Recommended: M.C. Kuchhal--Mercantile Law N.D. Kapoor--Elements of Mercantile Law Avtar Singh--Mercantile Law (Eastern Book Co., Lucknow) M.C. Shukla--Mercantile Law P.P.S. Gogna--A Textbook of Mercantile Law Relevant Bare Acts.
BC-305 Macroeconomics Section-A Basic introduction of discipline of macroeconomics Introduction concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macro economic analysis short and the long run determination of supply, determination of demand, and conditions of equilibrium. Economy in the short run ISLM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis. Section-B Theories of macroeconomics Classical theory of employment Keynesian theory of employment: An Epitome Theories of economic growth
Theories of Interest: classical theory, Keynes Preference theory of interest and modern theory of Interest Section-C Money: Nature and function, Demand and Supply
of money, Theories of money: Monetary and fiscal policy, Central Bank: Function and role in economy, Balance of Payment: Meaning and components Books Recommended: 1. Mankiw, N. Gregory., "Macroeconomics", Macmillan Worth Publishers New York, Hampshire U.K. 2. Dornbusch, Rudiger., and Stanley. Fischer "Macroeconomics", McGraw-Hill. 3. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, "Macroeconomics", Irwin/McGraw-Hill, Singapore. 4. Barro, Robert J., "Macroeconomics", MIT Press, Cambridge MA. 5. Burda, Michael , and Wyplosz "Macroeconomics A European Text", Oxford University Press, Oxford. 6. Salvatore, Dominick, "International Economics", John Wiley & Sons
Singapore. 7. Branson, William H., "Macroeconomic Theory and Policy", HarperCollins India Pvt. Ltd. 8. Jhingan M.L., Macro-Economic Theory, Vrinda Publication Ltd. 9. Vaish M.C. Vaish, Macro-Economic Theory, Vikas Pub. 10. Ahuja H.L., Macroeconomics- Theory and Policy
BC-306 Quantitative Techniques Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Section-A Operation Research: An Overview, Nature, Significance, purpose and definitions; methodology of Operation Research; and control of the solution, Statistical Decision Theory and Game Theory, Queuing Theory. Section-B Formulation of Linear Programming: Problems with Graphic Method and Simplex method, Duality Problems. Transportation and Assignment problems. Section-C Net Work Analysis [PERT & CPM]: Concepts, Drawing Network and numbering events, activity time and event time, project time (Excluding Crashing of Cost), Replacement Theory and Models, Elementary knowledge of Statistical quality control
. Books Recommended: Kothari, C. R.: Quantitative Techniques, Vikas Publishing, New Delhi. Kapoor, V. K.: Operations Research, Sultan Chand & Sons, New Delhi. Khandelwal, Gupta, Ahemad: Quantitative Techniques, Ajmera Book Company, Jaipur Gupta, P. K. & Hira, D. S.: Operation Research and quantitative analysis
; Sultan Chand & Sons, New Delhi.