B.Com I II Semester Syllabus - mandsauruniversity.edu.in
Transcript of B.Com I II Semester Syllabus - mandsauruniversity.edu.in
Mandsaur University
B.Com III
Semester
Syllabus
Mandsaur University
Objectives:
● To cover the basics of share capital, debenture and its accounting process.
● Describe in detail the purpose of accounting information systems and the links
between business structure, processes, performance, and information systems.
● To understand the calculation of remuneration determination of managers.
● To prepare final accounts for banking and insurance firms
Unit-1
Share capital and its treatment:- : Share and its types, debentures and its
classification, Sources of capital, Issue of Shares, forfeiture, Reissue of shares and buy
back of shares.
Unit-2
Preference share and debenture: - Redemption of Preference Shares, Issue &
Redemption of Debentures
Unit -3
Acquisition of business and profits prior and after incorporation
Unit -4
Final Accounts of companies (including calculation of managerial remuneration).
Declaration of dividend, Profit and loss appropriation account and disposal of profit. Final
Accounts of Banking and Insurance Companies.
Unit-5
Accounting for Merger as per AS 14. Internal reconstruction of a company as per
Indian accounting standard 14 (Excluding intercompany holdings and reconstruction
scheme.)
Outcomes:
● After completion of this course students will be able to
● Demonstrate comprehensive and accurate knowledge and understanding of those
areas of company accounts in the indicative syllabus above.
● Calculate financial position of banking firms
● Apply the company account techniques in real life situations.
Understand the accounting treatment of Internal reconstruction of a company as
per Indian accounting standard 14.
Text books:
1. M.C. Shukla, T.S. Grewal : Advanced Accounts Vol. II; S. Chand & Company Ltd.,
7361, Ram Nagar, & S.C. Gupta New Delhi-110 055.
2. R.L. Gupta & : Company Accounts; Sultan Chand & Sons,23, Daryaganj, New
DelhiM. Radhaswamy 110 002.
Reference books:
1. S.P. Jain & K. L. Narang : Advanced Accountancy-Vol.II; Kalyani Publishers, 23,
Daryaganj, New Delhi - 110 002. . S. N. Maheshwari & : Advance Accounting Vol.
II; Vikas Publishing House (Pvt.) Ltd., A-22, S.K. Maheshwari Sector 4, Noida –
201 301.
2. Ashok Sehgal & : Advanced Accounting Vol. 2; Taxmann’s,59/32, New Rohtak
Road, Deepak Sehgal New Delhi-110 005
Subject Name L T P Credit
COM070 - Company Accounts 3 1 0 4
Mandsaur University
Objectives:
● To disseminate knowledge among the students inculcate I them their theoretical
structures about banking and insurance.
● To provide adequate basic understanding about Banking, Insurance & other
financial services to the students and to give an adequate exposure to operational
environment in the field of Banking, Insurance & other related financial services.
● To give practical exposure of E- banking, M- Banking
● To understand the role of RBI and IRDA in regulating Banking and Insurance
sector in India.
Unit-1
Introduction to Banking: Basic Concepts: Origin, Need, Types, Scope and Functions
of Banking – Need for Regulation and Supervision.
Unit-2
Banking Scenario in India: Banking operations – Types of accounts, Banking Services
– Current scenario, Financial Inclusion and Banking regulations and role of RBI
Unit -3
Cooperative Societies: Principles of Cooperative societies, types of cooperative
society; Cooperative society act and rules.
Unit -4
Introduction to Insurance: Understanding of Risk – Kinds of business risk – Need and
Scope of Insurance – Evolution of Insurance – Principles of Insurance – Types of
Insurance and Policies – Risk and Return Relationship.
Unit-5
Insurance Business Environment in India: Growth of Insurance Business – Actuarial
Role – Claim and Settlement Procedures – Insurance Regulation Role of IRDA.
Outcomes:
● The students are expected to develop a clear understanding and knowledge about
the functioning of a Banking and Insurance Companies.
● Able to Work in Banking and Insurance Sector
● Able to operate NEFT, RTGS, IMPS and other E- banking Services
● Able to make compliances with RBI and IRDA.
● Students with the dextry of skills with which modern banking and insurance is
run. For this purpose, after theoretical inputs, the students will be taken for
trainings to banks and insurance companies
Text books:
1. Management of banking and Financial Services, by Padmalatha Suresh & Justin
Paul, Pearson India Ltd, New Delhi.
2. Management of Banking and Financial Services by Padmalatha Suresh & Justin
Paul, 2nd Ed Pearson India 2010.
3. Varshney and Malhotra , “Principles of Banking”, Sultan Chand & Sons
Reference books:
1. Chabbra.T.N.; Banking, Theory & Practice; Dhanpat Rai & Co
2. Shelagh Heffernan Modern Banking in Theory and Practice John Wiley & Sons
Subject Name L T P Credit
COM080 - Principles and Practice of Banking &
Insurance 3 1 0 4
Mandsaur University
Objectives:
● The course is designed to primarily acquaint the students with the conceptual and
operational parameters of banking law and to help students understand recent
statutory and policy developments in this area with the help of case laws
● Basic objectives of the various legislations on the subject of banking and other
financial institutions.
● To prepare students to exploit opportunities, being newly created, in the field of
Banking & Insurance due to Globalization, Privatization & Liberalization
Unit-1
Banking Regulation Act, 1949 : Basic Terms -Business Permitted -Business Prohibited
-Capital -Reserves -Indian Banks Licensing -Branches -Maintain Liquid Assets -Advances
-Management –Liabilities- Credit Creation- Cooperative Banks- Fines & Penalties- Credit
Control. Cooperative Banking, types of cooperative banks & their regulators. RBI rules
for cooperative banks.
Unit-2
Reserve Bank of India, 1935 : Introduction-Role-Scheduled banks-Departments-
Credit Information-Non Banking Financial Institutions(NBFC)-Liabilities under Section 45-
Prudential Norms-Chit fund Act- NBFC & Public Deposits
Unit -3
Indian Insurance Act, 1949 : Basic Terms-Registration-Capital Requirement Deposits-
Accounts & Audit-Registers & Returns-Investments-Social & Rural Insurance
Management Expenses-Assignment & Nomination-Licensing-Agent Commission-Rebate &
Bonus-Tariff Advisory Committee-Surveyors-Reinsurance-Surrender-Public grievances
Obligations of Insurer.
Unit -4
IRDA: Introduction-Objectives-Powers-Duties-Functions-Advisory Committee Central
Government Powers-Deposit-Advertising Disclosures-Inspections and Investigations
Surplus Distribution-Code of Conduct of Agents.
Unit-5
Other Related Acts:
Actuary: Appointment-Powers-Duties-Meeting-Registration-Investment-Prudential Norms
Financial Statements-Code of Conduct for Surveyors and loss assessors-Third Party
Administration-Code of Conduct for TPA-Content of Policy Documents- Remuneration of
Brokers and claims.
Indian Stamp Act: Terms-Instruments-Mode and time
Indian Registration Act: Terms-Rules-Place and Procedures
Ombudsmen Act: Introduction and elementary level knowledge
Outcomes:
● After completion of the course, students are expected to have good command
understanding of banking system and banks.
● The students are expected to develop a clear understanding and knowledge about
the functioning of a Banking and Insurance Companies as per legislations.
● Able to Work in Banking and Insurance Sector in India.
● Able to operate NEFT, RTGS, IMPS and other E- banking Services.
Subject Name L T P Credit
COM090 - Laws Relating to Banking and
Insurance 4 0 0 4
Mandsaur University
Text books:
1. M.L. Tannan, Banking Law and Practice in India, Lexis Nexis, 23rd Ed., 2010.
2. ICSI, Banking and Insurance Law and Practice, Institute of Company Secretaries
of India, Taxmann Publishers, 2010.
Reference books:
1. K.C. Shekhar, & Lekshmi Shekhar, Banking Theory and Practice, Vikas Publishing
House, 19th Ed., 2005. Jyotsana Sethi & Nishwar Bhatia, Elements of Banking
and Insurance, PHI Publishers, 2nd Ed., 2013.
2. O. P. Faizi & Ashish Aggarwal, Khergamvala on The Negotiable Instruments Act,
20th ed., 2008.
3. Avtar Singh, Negotiable Instruments, 4th ed., 2005
Mandsaur University
Objectives:
● The course is designed to make the students aware of the Income tax laws of
India as per IT Act 1961.
● The objective of course is to make students aware about Gross Total Income
Calculations.
● To demonstrate knowledge of the concept, principles, and rues of taxation of an
Individual.
● The course aims to provide knowledge to the students about use of the tax
planning methods to minimize tax liability.
● The course is designed so that the students are aware E- Tax Filing and
Assessment.
Unit-1
Income Tax: An introduction and Important Definitions, Agriculture Income, Residence
& Tax Liability (Basis of charge), Exemptions from Tax (Non-Taxable income), Various
Heads of Income.
Unit-2
Income from Salaries- Provisions, Allowances, retirement benefits and its calculation as
per Income tax Act 1961.
Unit -3
Income from House Property- Introduction, essential elements, calculation of NAV in self
occupied and let out house, Exemptions.
Unit -4
Income from capital gains- calculation of STCG and LTCG and exemptions, Profits and
Gains from Business or Profession- Introductions and different types of income.
Unit-5
Income from other sources, clubbing of incomes & Aggregation of incomes, set off and
carry forward of Losses, Deductions to be made in computing total income. Online filing
of ITR.
Outcomes:
● Students who complete this course will be able identify the history of Income tax
in India
● By the end of the course students will able to describe how the provisions in the
Income tax laws can be used for tax planning.
● Students of the course will able to explain different types of incomes, their
taxability, expenses and their deductibility.
● Students who complete this course will be able to file income tax returns.
● Students of the course will able to state the use of deductions of expenses to
reduce the taxable income.
Subject Name L T P Credit
COM100 - Business Taxation - I 3 1 0 4
Mandsaur University
Text books:
1. Income tax Law and Accounts bt Dr. R.K. Jain, SBPD, 22nd Edition
2. Corporate Tax Planning & Management by H. C. Mehrotra & S. P. Goyal
3. Corporate Tax Planning and Business Tax Procedures by V. K. Singhania
Reference books:
1. Students Guide to Income Tax by. V. K. Singhania,
2. Direct Taxes Law & Practice by V. K. Singhania
Mandsaur University
Objectives:
The objective of this course is to enhance managerial skills. Specifically, this course will
enable students to:
● Cover the basic concepts of management.
● Identify the key competencies needed to be an effective manager.
● Provide the students with the capability to apply theoretical knowledge in
simulated and real-life settings.
● Develop the students’ ability to work in teams
Unit-1
Introduction: - Concept of Management, Scope, Functions and Principles of
Management, Evolution of Management thought. Scientific Management, Administrative
Management
Unit-2
Planning: - Meaning, Process of Planning, Objectives, Policy and Procedures,
Forecasting and Decision Making.
Unit -3
Organizing: - Meaning, Importance and Principles, Span of Management, Centralization
and Decentralization, Patterns of Organization, Line and Staff Relationships.
Unit -4
Staffing: - Nature & Scope of Staffing, Manpower Planning, Selection & Training,
Performance Appraisal.
Unit-5
Controlling: - Concept or Managerial Control, Control aids, Score Responsibilities of
Managers, techniques of controlling.
Outcomes:
By the end of the course, students should have a firm understanding of the diverse roles
of a manager in an organization, as well as of the business environment in which
organizations exist.
● Think strategically about the role and functions of management;
● Understand the different perspectives used in management theory.
● Apply management concepts to analyse and deal with key organisational and
managerial issues.
● Understand the environmental context in which organizations operate;
● Apply a variety of concepts and models used in the various subfields of
management;
● Enhance their skills as collaborative and self-managed learner
Text books:
1. Management Theory & Practice - J.N.Chandan
2. Essential of Business Administration - K.Aswathapa Himalaya Publishing House
3. Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons -
New Delhi
4. Business Organization & Management - Dr. Y.K. Bhushan
Subject Name L T P Credit
COM150 - Management Concepts and
Applications 3 0 0 3
Mandsaur University
Reference books:
1. Stephen P. Robbins & Mary Coulter, Management.
2. Essential of Management - Horold Koontz and Iteinz Weibrich - McGrawhills
International
Mandsaur University
Objectives:
● State the role and functions of marketing within a range of organizations.
● Describe key marketing concepts, theories and techniques for analyzing a variety
of marketing situations.
● Identify and demonstrate the dynamic nature of the environment in which
marketing decisions are taken and appreciate the implications for marketing
strategy determination and implementation.
● Synthesize ideas into a marketing plan.
● Demonstrate the ability to justify marketing strategies and advocate a
strategically informed position when considering marketing plan implementation
Unit-1
Introduction: Nature and scope of marketing, Evolution, Various marketing
orientations, Core concepts of marketing. Marketing challenges in the globalized
economic scenario.
Understanding Consumer Behavior: Buying motives, factors influencing buying
behavior, stages in consumer buying decision process.
Unit-2
Market Segmentation, Targeting and Positioning: Meaning, Factors influencing
segmentation, Basis for segmentation.
Targeting: Meaning, Basis for identifying target customers, Target Market Strategies.
Positioning: Meaning, product differentiation strategies.
Branding: Concept of Branding & its elements, Brand equity, Branding Positioning.
Unit -3
Marketing Mix: Concept, Four P’s of Marketing mix.
Product Decisions: Concept, new product development, Product Life cycle.
Pricing Decisions: Pricing concepts, Pricing strategies.
Unit -4
Distribution Decision: Meaning, Nature, Functions, Channel alternatives, Factors
affecting channel choice.
Unit-5
Promotional Decision: Meaning, Promotion Mix, Advertising effectiveness, Integrated
Communication
Outcomes:
After completion of subject students will be able to
● Identify core concepts of marketing and the role of marketing in business and
society.
● Get Knowledge of social, legal, ethical and technological forces on marketing
decision-making.
● Appreciate for the global nature of marketing and appropriate measures to
operate effectively in international settings.
● Develop marketing strategies based on product, price, place and promotion
objectives.
● Create an integrated marketing communications plan which includes promotional
strategies and measures of effectiveness.
● Communicate the unique marketing mixes and selling propositions for specific
product offerings.
● Construct written sales plans and a professional interactive oral sales
presentation.
Subject Name L T P Credit
COM160 - Principles of Marketing 3 0 0 3
Mandsaur University
Text books:
1. Marketing – A Managerial Introduction By Gandhi
2. Marketing Information System By Davis – Olsan
3. Consumer Behavior By Schiffman – Kanuk
4. Principles and practice of Marketing By John Frain.
Reference books:
1. Marketing Management By Philip Kotlers
2. Marketing Management Cravens By Hills – Woodruff