mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components...

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50 Class / d{kk % B.Com. I / ch-dkWe- izFke Semester / lsesLVj % Title of Subject Group / fo"k; lewg dk 'kh"kZd % Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % Compulsory / vfuok;Z ;k Optional/oSdfYid % % Particulars/fooj.k % Basic Concepts and Principles: Concept of Double Entry System, Concept of Capital and Revenue, Concept of Accounting Standards, Preparation of Journal. Unit – 1 bdkbZ &1 vk/kkjHkwr vo/kkj.kk ,oa fl)kar % f}&izfof"V iz.kkyh dhs vo/kkj.kk] iw Wth ,oa vkxe dh vo/kkj.kk] ys[kk ekud dh vo/kkj.kk] tuZy rS;kj djukA Preparation of Ledger, Sub Division of Journal, Cash Book, Types of Cash Book. Unit – 2 bdkbZ &2 [kkrkcgh rS;kj djuk] tuZy dk foHkktu] jksdM+ cgh ] jksdM+ cgh ds izdkjA Preparation of Trial Balance and Rectification of Errors. Unit – 3 bdkbZ &3 ryiV dk fuekZ .k ,oa v'kqf);ks a dk lq/kkj A Final Accounts with Adjustment. Unit – 4 bdkbZ &4 vafre [kkrs lek;kstu lfgrA Concept of Depreciation, Accounting for Depreciation (As per Accounting Standard – 6) Unit – 5 bdkbZ &5 ewY; g~kWl dh vo/kkj.kk] ew Y; g~kWl ys[k ¼ys[kk ekud & 6 ds vuqlkj½A Recommended Readings: 1. Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand and Sons, New Delhi 2. Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi 3. Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account Sultan Chand and Sons, New Delhi 4. Sulka, S.M. : Financial Accounting 5. Dr. AK jain : Advanced Accounting 6. Dr. P.K. Jain Financial Accounting I/1 I st Compulsory/vfuok;Z Accounting/ ys[kkadu I: Fundamental Principles of Accounting / izFke% ys[kkadu ds vk/kkjHkwr fl)kar

Transcript of mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components...

Page 1: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Basic Concepts and Principles: Concept of Double Entry System, Concept of Capital and Revenue, Concept of Accounting Standards, Preparation of Journal.

Unit – 1 bdkbZ &1 vk/kkjHkwr vo/kkj.kk ,oa fl)kar % f}&izfof"V iz.kkyh dhs vo/kkj.kk] iwWth ,oa vkxe dh vo/kkj.kk] ys[kk ekud dh

vo/kkj.kk] tuZy rS;kj djukA

Preparation of Ledger, Sub Division of Journal, Cash Book, Types of Cash Book. 

Unit – 2 bdkbZ &2 [kkrkcgh rS;kj djuk] tuZy dk foHkktu] jksdM+ cgh ] jksdM+ cgh ds izdkjA

Preparation of Trial Balance and Rectification of Errors. Unit – 3 bdkbZ &3 ryiV dk fuekZ.k ,oa v'kqf);ksa dk lq/kkj A

Final Accounts with Adjustment. Unit – 4 bdkbZ &4 vafre [kkrs lek;kstu lfgrA

Concept of Depreciation, Accounting for Depreciation (As per Accounting Standard – 6)  Unit – 5 bdkbZ &5 ewY; g~kWl dh vo/kkj.kk] ewY; g~kWl ys[k ¼ys[kk ekud & 6 ds vuqlkj½A

Recommended Readings:  

1. Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand and Sons, New Delhi 2. Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi 3. Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi 4. Sulka, S.M. : Financial Accounting  5. Dr. AK jain : Advanced Accounting 6. Dr. P.K. Jain Financial Accounting 

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Ist

Compulsory/vfuok;Z

Accounting/ ys[kkadu

I:  Fundamental Principles of Accounting / izFke% ys[kkadu ds vk/kkjHkwr fl)kar

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Ratio – Gaining, Sacrificing Ratio, Proportion, Percentage, Commission. Unit – 1

bdkbZ &1

vuqikr& izkfIr o R;kx vuqikr] lekuqikr] izfr'kr] deh'kuA

Simultaneous Equations ‐ Meaning, Characteristic Types and Calculations. Unit – 2

bdkbZ &2 ;qxir lehdj.k&vFkZ] fo'ks"krk,sa] izdkj ,oa x.kuk;saA

Elementary Matrices ‐ Definition and Calculations, Types of Matrices.  Unit – 3 bdkbZ &3 izkjfEHkd vkO;wg& ifjHkk"kk ,oa x.kuk;sa] vkO;wg ds izdkjA

Logarithms and anti Logarithms ‐ Principles and Calculations, Introduction of Calculus, Methods of Differentiation, Partial Derivative.

Unit – 4 bdkbZ &4

y?kqx.kd ,oa izfr y?kqx.kd & fl}kar ,oa x.kuk,WaA dyu dk ifjp;] vodyu dh fof/k;kWa] vkaf’kd vodyuA

Simple and Compound Interest, Profit and Loss. Lineare Programming ‐ Introduction. Unit – 5 bdkbZ &5 lk/kkj.k o pdzo`f} C;kt] ykHk ,oa gkfuA js[kh; izdeu & ifjp;A

Recommended Readings:  

1. Allen R.G.D. : Basic Mathematics: Macmillan, new Delhi.  

2. Dowling, E. T. : Mathematics for Economics; Schaum Series, Mc. Graw Hill London. 

3. Loomba, Paul: Linear Progralrunmg; Tata M.C. Graw Hill, New Delhi 

4. Vohra, N.D. Quantitative Techniques in Management; Tata Mc Graw Hill, 

5. Soni, R.S. Business Mathematics; Pitamber Publishing House 

6. Kapoor, V.K. Business Mathematics: Sultan Chand & Sons, Delhi 

7. Holden Mathematics for Business and Economics, macmillan India. New' Delhi 

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Compulsory/vfuok;Z

Accounting/ ys[kkadu

II: Business Mathematics f}rh;% O;kolkf;d xf.kr

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Contract Act 1872 ‐Definitions, Nature of Contract, Offer & Acceptance, Capacity of Parties to Contract. Free Consent and Consideration. 

Unit – 1 bdkbZ &1

vuqca/k vf/kfu;e] 1872 & ifjHkk"kk,a] vuqca/k dh izd`fr] izLrko ,oa Lohd`fr] i{kdkjksa eas vuqca/k djus dh {kerk] Lora= lgefr ,oa izfrQyA 

Expressly declared void agreements, Performance of contracts. Unit – 2 bdkbZ &2 Li"V #i ls O;FkZ ?kksf"kr Bgjko] vuqca/kksa dk fu"iknuA

Breach of contract, Remedies for breach of contract, Indemnity Contracts. Unit – 3 bdkbZ &3 vuqca/k Hkax] vuqca/k Hkax ds mipkj] gkfuj{kk vuqca/kA

Special Contracts ‐ Bailment, Pledge and Agency. Unit – 4 bdkbZ &4 fo’ks"k vuqca/k & fu{ksi] fxjoh ,oa ,tsUlhA

Sale of Goods Act 1930 ‐ Detailed Study of sale of goods Act. Classification of Goods, Conditions and Warranties, Unpaid seller and his rights. 

Unit – 5 bdkbZ &5 oLrq fodz; vf/kfu;e 1930] oLrq fodz; vf/kfu;e dk foLr`r v/;;u ]eky dk oxhZdj.k] 'krsZ ,oa vk'oklu] vnRr

fodzsrk ,oa blds vf/kdkjA 

Suggested Readings :  

1. S.A. Sarlekar : Com. Law 2. Singh Avtar : the Principles of Mercanitle Law, Esterns Book Companey Law. 3. Kuchal M.C. : Business Law, Vikash Publishing House New Delhi. 4. Kapoor N.D., Businesses Law 5. Chandha P.R. Business Law , Galgotia , New Delhi, 6. R.C. Agrawal, Commercial Law  

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Ist

Compulsory/vfuok;Z

Business Management / O;kolkf;d izca/k

I: Indian Contract Act and Sale of GoodsAct/ izFke% Hkkjrh; vuqca/k vf/kfu;e ,oa oLrq foØ; vf/kfu;e

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Business  Organisation:  Definition,  Concept,  Characteristics,  Objectives,  Significance, Components and Functions.  Social Responsibilities of Business: Meaning, Definition, Concept, Characteristics, Objectives, Importance, Current Need of Social Responsibilities of Business and Parties. 

Unit – 1 bdkbZ &1

O;kolkf;d laxBu % ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] ?kVd ,oa dk;Z] O;olk; dk lkekftd mRrjnkf;Ro % vFkZ] ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] i{kdkj ,oa O;olk; esa lkekftd mRrjnkf;Ro dh orZeku vko’;drkA

Promotion of Business: Meaning, Functions, Stages of Promotion,  Forms of Business Organisation: Detailed Study of Sole Proprietorship and Partnership. 

Unit – 2 bdkbZ &2

O;olk; dk izorZu % vFkZ] dk;Z] izorZu dh voLFkk,aA O;olk; laxBu ds izdkj % ,dkdh ,oa lk>snkjh LokfeRo dk foLrr̀ v/;;uA

Company Organisation: Meaning, Definition, Formation of Private and Public Company, Merits, Demerits and Types of Companies Cooperative Organization ‐ Need, Meaning, Significance, and it’s Merits ‐ Demerits. 

Unit – 3 bdkbZ &3 daiuh laxBu % vFkZ] ifjHkk"kk] futh ,oa lkoZtfud daiuh dk fuekZ.k] ykHk] nks"k ,oa dEiuh ds izdkjA

lgdkjh laxBu & vko';drk] vFkZ] egRo ,oa blds xq.k nks"kA

Public Enterprises – Concept, Meaning, Characteristics, Objectives and Significance. Unit – 4 bdkbZ &4 lkoZtfud miØe & vo/kkj.kk] vFkZ] fo'ks"krk,a] mn~ns'; ,oa egRoA 

Business ‐ Size and Location, Plant layout and Business Combination.  Unit – 5 bdkbZ &5 O;olk; & vkdkj ,oa LFkkuh;dj.k] la;a= vfHkU;kl ¼IykV ysvkmV½ rFkk O;kolkf;d la;kstuA

Suggested Readings 

1- O;olkf;d laxBu & MkW- vkj-,l-lksgkus

2- O;olkf;d laxBu & MkWa- vHk; ikBd] MkWa- esgrk

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Ist

Compulsory/vfuok;Z

Business Management/ O;kolkf;d izca/k

II Business Organization / f}rh;& O;kolkf;d laxBu

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

PaperNo. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Micro Economics ‐ Definition, Meaning, Inductive and Deductive Method.  Unit – 1 bdkbZ &1 O;f"V vFkZ'kkL= & ifjHkk"kk] vFkZ] vkxeu ,oa fuxeu i}fr;kaA

Economic Laws and it’s Nature, Basic Problems of Indian Economy. Unit – 2 bdkbZ &2 vkfFkZd fu;e ,oa mudh izd`fr] Hkkjrh; vFkZO;oLFkk dh ewy leL;k,saA 

Elasticity of Demand ‐ Concept, Definition, Importance, Types and Measurement of Elasticity of Demand. 

Unit – 3 bdkbZ &3 ekax dh yksp %& vo/kkj.kk] ifjHkk"kk] egRo]] ekax dh yksp ds izdkj ,oa ekiA 

Factors of Production ‐ Land, Labour, Capital, Organization and Entrepreneur, Division and Efficiency of Labour. 

Unit – 4 bdkbZ &4 mRiknu ds ?kVd & Hkwfe] Je] iwath] laxBu ,oa lkglhA Je foHkktu ,oa Je dh dk;Zdq'kyrkA 

Laws of Variable Proportions, Large Scale Production, Internal and External Economies and Diseconomies, Theories of Population. 

Unit – 5 bdkbZ &5 ifjorZu'khy vuwikr dk fu;e] c`gn~ iSekus ds mRiknu dh vkarfjd ,oa ckg~; ferO;f;rk,a ,oa vferO;f;rk,a]

tula[;k ds fl}kar A 

Suggested Readings :  

1. Modern Micro economics Koustsohiarjiji A. Macmillan New Delhi. 

2. Micro Economics Mangal ramesh and tanna 

3. O;olkf;d vFkZ'kkL= & eaxy

4- vFkZ'kkL= ds fl)kar & ih-ds-tSu

5- O;f"V vFkZ'kkL= & izks- oh-lh- flUgk

6- O;olkf;d vFkZ'kkLr & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

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Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

I Micro Economics / izFke & O;f"V vFkZ’kkL=

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Business Environment ‐ Concept, Significance, Components ‐ Economic, Political, Social, Cultural and Legal Environment. 

Unit – 1 bdkbZ &1 O;kolkf;d i;kZoj.k & vo/kkj.kk] egRo] ?kVd & vkfFkZd] jktuhfrd] lkekftd] lkLdf̀rd ,oa oS/kkfud i;kZoj.kA

Economic System – Capitalistic, Socialistic and mixed Economy ‐ Merits and Demerits. Unit – 2

bdkbZ &2 vkfFkZd iz.kkyh& iwathoknh] lektoknh rFkk fefJr vFkZO;oLFkk & xq.k rFkk nks"kA Concept of Globalization, Liberalization, Privatization and its Favourable and Unfavourable Effects on Indian Economy. 

Unit – 3 bdkbZ &3 oS'ohdj.k] mnkjhdj.k rFkk futhdj.k dh vo/kkj.kk ,oa Hkkjrh; vFkZO;oLFkk ij buds vuqdwy vkSj izfrdwy izHkkoA 

Multi‐National Corporations ‐Role and Limitations. World Trade Organization (WTO) ‐ its Role and Challenges in Indian Economy.  

Unit – 4 bdkbZ &4 cgqjk"Vªh; fuxe & Hkwfedk rFkk lhek,aA fo’o O;kikj laxBu & Hkkjrh; vFkZO;oLFkk esa bldh Hkwfedk rFkk pqukSfr;kWaA 

Industrial Sickness ‐ Role of Government in Prevention Industrial Sickness. Industrial Licensing Policy. Unit – 5

bdkbZ &5 vkS|ksfxd :X.krk & vkS|ksfxd #X.krk dh jksdFkke esa ljdkj dh Hkwfedk] vkS|ksfxd vuqKkiu uhfrA   

Suggested Readings :  

1. O;kolkf;d i;kZoj.k & MkW- ikBd] MkW- xqIrk

2- O;kolkf;d i;kZoj.k & MkW- vkj-,l-lksgkus

3- O;kolkf;d i;kZoj.k & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

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Ist

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics/ O;kogkfjd vFkZ’kkL=

II ‐ Business Environment / f}rh; & O;kolkf;d i;kZoj.k

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Bank Reconciliation Statement. Accounts Related with Incomplete Records Unit – 1 bdkbZ &1 cSad lek/kku fooj.k] viw.kZ vfHkys[kksa lEcU/kh ys[ks A

Investment Accounts. Accounting for Hire Purches and Installment Payment System. Unit – 2 bdkbZ &2 fofu;ksx ys[ksA fdjk;k Ø; if)fr ,oa fd’r Hkqxrku if)fr gsrq ys[kkaduA

Branch Accounts  Departmental Account. Unit – 3 bdkbZ &3 'kk[kk ys[ks] foHkkxh; ys[ksA

Accounting for Non‐Profit Organisation. Unit – 4 bdkbZ &4 vykHkdkjh laLFkkvksa ds ys[ksA

Royalty and Lease Accounts, Insolvency  Accounts. Unit – 5 bdkbZ &5 vf/kdkj 'kqYd ,oa iV~Vk [kkrs] fnokfy;k [kkrsaA 

Suggested Reading : 

1. Gupta R.L. Rasdhaswamy M. : Company Accounts : Sultan Chand and Sons, New Delhi 

2. Maheswari S.N. Crporate Accounting, Vikas Publishing house New Delhi. 

3. Shukla M.C. Grewal T.S. Gupta S.C. : Advanced Accounts S. Chand and Sons, New Delhi  

4. Shukla S.M. : Company A/c Hindi and English , Agra 

5. Jain P.K. Financial Accounting , Shivlal Agrwal And Sons Agra 

II/1

IInd

Compulsory/vfuok;Z

Accounting / ys[kkadu

I ‐ Financial Accounting izFke& foÙkh; ys[kkadu

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Partnership Accounts, Essentials of Partnership, Partnership Deed, Fixed and Fluctuating Capital Accounts, Final Accounts of Partnership Firms. 

Unit – 1 bdkbZ &1

lk>snkjh ys[ks% lk>snkjh ds ewyrRo] lka>snkjh lays[k] fLFkj ,oa py iwWath [kkrs] lk>snkjh ds vfUre ys[ks A 

Concept of Goodwill (As per A.S. ‐ 10), Accounting for Admission of Partners.  Unit – 2 bdkbZ &2 [;kfr dh vo/kkj.kk] ¼ys[kk ekud&10] ds vuqlkj½] lk>snkj ds izos'k ij ys[kkdauA

Accounting for Retirement of Partners and Death of Partners, Joint Life Policy. Unit – 3 bdkbZ &3

lk>snkj dh fuo`fr ,oa e`R;q ij ys[kkadu] la;qDr chek ikfylhA

Dissolution of Partnership Firm ( With Insolvency )  Application of Garner vs Murray Rule. Unit – 4 bdkbZ &4 lk>snkjh dk fo?kVu ¼fnokfy;k lfgr½ xkuZj fo#) ejsZ fu;e dk vuqiz;ksxA

Amalgamation of Firms.  Conversion of Partnership in Joint Stock Company.   Unit – 5 bdkbZ &5 QeZ dk ,dhdj.k ] lk>snkjh dk la;qDr Lda/k ize.My esa ifjorZuA

Suggested Readings :  

1. Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand   and Sons, New Delhi 2. Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi 3. Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi 4. Sulka, S.M. : Financial Accounting  5. P.C. Tulsyam : Principle of Accounting  6. Dr. AK jain : Advanced Accounting  

          

II/2

IInd

Compulsory/vfuok;Z

Accounting / ys[kkadu

II ‐ Partnership Accounting f}rh;& lk>snkjh ys[kkadu

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Indian Partnership Act, 1932 ‐ Concept, Definitions, Features, Importance, Partnership Deed.    Unit – 1 bdkbZ &1 Hkkjrh; lk>snkjh vf/kfu;e] 1932 & vo/kkj.kk] ifjHkk"kk] fo'ks"krk,a] egRo] lk>snkjh lays[kA

Negotiable Instrument Act, 1881 ‐ Definitions, Features, Promissory Note, Bill of Exchange and Cheque. 

Unit – 2 bdkbZ &2 fofue; lk/; foys[k vf/kfu;e 1881 & ifjHkk"kk] fo'ks"krk,a] izfrKk i=] fofufe; foi= rFkk /kukns'kA

Holder and Holder in Due Course Under the Negotiable Instrument Act, 1881 ‐ Crossing of Cheque, Types of Crossing, Dishonor and Discharge of Negotiable Instruments. 

Unit – 3 bdkbZ &3 fofue; lk/; foys[k vf/kfu;e 1881 ds varZxr /kkjd ,oa ;Fkkfof/k /kkjd] psd dk js[kkadu] js[kkadu ds izdkj]

fofue; foi= dk fu"iknu ,oa vuknj.kA

The Consumer Protection Act 1986 ‐ Main Features, Definition of Consumer, Consumer Grievance, Redressal Machinery. 

Unit – 4 bdkbZ &4 miHkksDrk laj{k.k vf/kfu;e 1986 & eq[; fo'ks"krk,a] miHkksDrk dh ifjHkk"kk] miHkksDrk ifjosnuk] ifjrks"k.k e’khujhA

Foreign Exchange Management Act 2000 (FEMA) ‐ Objectives and Main Provisions, Monopolistic and Restective Treade Practices Act‐ Objectives and Main Provisions.  

Unit – 5 bdkbZ &5 fons'kh fofue; izca/k vf/kfu;e 2000 ¼Qsek½ & mn~ns'; ,oa izeq[k izko/kku] ,dkf/kdkj ,oa izfrca/kkRed O;kikj

O;ogkj vf/kfu;e & mn~ns'; ,oa izeq[k izko/kkuA

Suggested Readings :  

1. S.A Sarekar : Commercial Law. 

2. Sinmgh Avtor : the Principle of  Mercalite law. Eastion Book Company Locknow. 

3. Rucjal M.C. Business Law : Vikas publichation House, New Delhi 

4. kapoor N.D. : Business law. 

II/3

IInd

Compulsory/vfuok;Z

Business Management / O;olkf;d izca/k

I Business Regulatory Framework izFke& O;kolkf;d fu;eu #ijs[kk

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Introduction ‐ Definition, Nature, Objects, Importance of Communication to Managers, Elements of Communication, Feedback. 

Unit – 1 bdkbZ &1 Ikfjp; & ifjHkk"kk] izdf̀r] mn~ns';] izca/kdks ds fy, laizs"k.k dk egRo] laizs"k.k ds rRo] izfriqf"VA

Dimension and Directions of Communication, Means of Communication ‐ Verbal Communication, SWOT Analysis. 

Unit – 2 bdkbZ &2 laizs"k.k ds vk;ke vkSj fn'kk,a] laizs"k.k ek/;e & 'kkfCnd laizs"k.k LokWV fo’ys"k.kA

Non‐Verbal Communication, Body Language, Paralanguage, Sign Language, Visual and Audio Communication, Channel of Communication, Barriers in Communication. 

Unit – 3 bdkbZ &3 v'kkfCnd laizs"k.k] nSfgd Hkk"kk] ik'oZ Hkk"kk] ladsr Hkk"kk] laizs"k.k J`a[kyk,a] xyr lapkj ¼cka/kk,a½A

Written Business Communication ‐ Concept, Advantages, Disadvantages, Importance, Need of Business Letter and Kinds of Business Letter, Essentials of an Effective Business Latter. 

Unit – 4 bdkbZ &4

fyf[kr O;kolkf;d laizs"k.k & vo/kkj.kk] ykHk] gkfu;ka] egRoA O;kolkf;d i=ksa dh vko';drk ,oa izdkj] izHkkoh O;kolkf;d i= dh fo'ks"krk,aA

Modern Forms of Communication ‐ Fax, E‐mail, Video Conferencing, International Communication for Global Business.  

Unit – 5 bdkbZ &5 vk/kqfud laizs"k.k ds :i& QSDl] bZ&esy] n`'; ifjppkZA Hkwe.Myh; O;olk; ds fy, vUrjkZ"Vªh; laizs"k.kA

Suggested Readings :  

1- O;olkf;d laizs"k.k & MkW- fouksn dqekj feJk lkfgR; Hkou vkxjk

2. Business Communications ‐  Dr. Ramesh Mangal, Universal Pub. Agra 

II/4

IInd

Compulsory/vfuok;Z

Business Management/ O;kolkf;d izca/k

II Business Communications f}rh;& O;kolkf;d laizs"k.k

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Macro economics‐ Concept, Nature, Importance, Limitations, Difference between Micro and Macro Economics. 

Unit – 1 bdkbZ &1 lef"V vFkZ'kkL= & vko/kkj.kk] izd`fr] egRo] lhek,a] O;f"V ,oa lef"V vFkZ'kkL= esa varjA

National Income ‐  Meaning, Definition, Concept of National Income, Methods for  Measuring National Income , Problem of Calculating  National Income in India. 

Unit – 2 bdkbZ &2 jk"Vªh; vk; & vFkZ] ifjHkk"kk] jk"Vªh; vk; dh vo/kkj.kk] jk"Vªh; vk; ds ekiu dh fof/k;kWa] Hkkjr esa jk"Vªh; vk;

dh x.kuk dh leL;k,aA

Theories of Wages, Interest and Employment. Unit – 3 bdkbZ &3 etnwjh] C;kt ,oa jkstxkj ds fl)karA

Monitory Theories ‐ Demand‐Supply Theory of Money, Price Theory of Money, Liquidity Theory of Money.   

Unit – 4 bdkbZ &4 ekSfnzd fl)kar & eqnzk dh ekax ,oa iwfrZ dk fl)kUr] eqnzk ds eqwY; dk fl)kUr] eqnzk dh rjyrk dk fl)karA

Banking and Credit Management ‐ Commercial Banking and Credit Control, Central Banking System, Inflation and Deflation of Money.  

Unit – 5 bdkbZ &5 cSfdax ,oa lk[k izca/k & okf.kT; cSfdax ,oa lk[k fu;a=.k] dsUnzh; cSfdax iz.kkyh] eqnzk & LQhfr ,oa foLQhfrA

 

Suggested Readings :  

1. Macro Economics ‐ Dr. V.C. Sinha 

II/5

IInd

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

I Macro Economics izFke& lef"V vFkZ’kkL=

Page 12: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Indian Economy ‐  Main Features and Nature, Economic Planning ‐ Features and Objectives, Brief History and Achievements of Five Year Plans, Achievements of Tenth Five Year Plan and Targets of Eleventh Five Year Plan . 

Unit – 1 bdkbZ &1 Hkkjrh; vFkZO;oLFkk & eq[; fo'ks"krk,a ,oa izd`fr] vkfFkZd fu;kstu & fo'ks"krk,a] mn~ns'; ]iapo"khZ; ;kstuk dk laf{kIr

bfrgkl ,oa miyfC/k;kaA nloha iapo"khZ; ;kstuk dh miyfC/k;ka ,oa X;kjgoha iapo"khZ; ;kstuk ds y{;A

Indian Agriculture ‐ Features, Agriculture Policy, Sources of Agriculture Finance. Agriculture Credit Policy, Public Distribution System. 

Unit – 2 bdkbZ &2 Hkkjrh; d`f"k & fo’ks"krk,sa] d`f"k uhfr] df̀"k foRr ds lzksr] df̀"k lk[k uhfr] lkoZtfud forj.k iz.kkyhA

Industrial Development ‐ Industrial Development since Independence, Problems of Development, Recent Industrial Policy. 

Unit – 3 bdkbZ &3 vkS|ksfxd fodkl & Lo=ark ds i'pkr vkS|ksfxd fodkl] fodkl dh leL;k,Wa] v|ru vkS|ksfxd uhfr A

Problems of Balance of Payment ‐ Export ‐ Import Policy, Commercial Policies, Foreign Direct Investment.  

Unit – 4 bdkbZ &4 Hkqxrku larqyu dh leL;k% vk;kr & fu;kZr uhfr] O;kikfjd uhfr;k¡] izR;{k fons'kh fuos’k A

Fiscal and Monetary Policy of India ‐ Fiscal and monetary Policies, Capital Formation, Technological Development in Indian Context. 

Unit – 5 bdkbZ &5 Hkkjr dh iz'kqYd ,oa ekSfnzd uhfr & Hkkjrh; iz'kqYd ,oa ekSfnzd uhfr] iwath fuekZ.k] Hkkjrh; lanHkZ esa rduhdh

fodkl A

Suggested Readings :  

1 Indian Economics ‐ Dr.Mamoria and Jain 

II/6

IInd

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics/ O;kogkfjd vFkZ’kkL=

II Indian Economics f}rh;& Hkkjrh; vFkZ 'kkL=

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Maintenance of Books of Accounts as per Company Act, Issue and Forfeiture and Reissue of Shares, Buy Back of Shares. 

Unit – 1 bdkbZ &1 Hkkjrh; daiuh vf/kfu;e ds vuqlkj ys[kksa dk la/kkj.k] va'kksa dk fuxZeu o gj.k ,oa iquZfuxZeu] va’kks dh

iquZ[kjhnA

Redemption of Preference Share, Issue and Redemption of Debenture. Unit – 2 bdkbZ &2 iwokZf/kdkj va'kksa dk 'kks/ku] _.k i=ksa dk fuxZeu ,oa 'kks/kuA

Pre and Post Incorporation Profit, Underwriting Commission. Unit – 3 bdkbZ &3

lekesyu ds iwoZ ,oa i'pkr ds ykHk] vfHkxksiu deh'kuA

Preparation of Profit and Loss Appropriation Account, Declaration of Dividend, Calculation of Managerial Remuneration.  

Unit – 4 bdkbZ &4 ykHk gkfu fu;kstu [kkrk rS;kj djuk] ykHkka'k dh ?kks"k.kk] eSustj ds ikfjJfed dh x.kukA

Final Accounts of Company. Unit – 5 bdkbZ &5 dEiuh ds vafre ys[ksA

Suggested Readings :‐ 

1. Gupta R.L. Radhaswamy M.   :  Company Accounts, Sultan Chand and Sons, New Delhi. 2. Maheshwari S.N.    :  Corporate Accounting; Vikas Publishing House, New Delhi 3. Modi, Oswal and S.K. Khatik   :  Corporate Accounting in Hindi & English (both) College Book House, Jaipur 4. Shuka S.M      :   Company A/c in (in Hindi) & in English S.B. Agra 

III/1

IIIrd

Compulsory/vfuok;Z

Accounting / ys[kkadu

I ‐ Elements of Company Accounts izFke& dEiuh ys[ks ds ewy rRo

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Cost Concepts & Classification, Elements of Cost, Nature & Importance of Cost Accounting, Difference between Cost & Financial Accounting. 

Unit – 1 bdkbZ &1 Ykxr vo/kkj.k ,oa oxhZdj.k] ykxr ds rRo] ykxr ys[kkadu dh izd`fr ,oa egRo] ykxr ys[kkadu ,oa foÙkh;

ys[kkadu esa varjA

Accounting for Materials, Techniques of Inventory Control, Accounting for Labour, Classification of Labour Cost. 

Unit – 2 bdkbZ &2 Lkkexzh ds fy, ys[kkadu] Lda/k fu;a=.k dh rduhd] Je ds fy, ys[kkadu] Je ykxr dk oxhZdj.kA

Accounting for Overheads: Classification, Apportionment and Absorption of Overheads, Computation of Machine Hour Rate. 

Unit – 3 bdkbZ &3 miifjO;;ksa ds fy, ys[kkadu% miifjO;;ksa dk oxhZdj.k vfHkHkktu vkSj vo’kks"k.k] e’khu ?kaVk nj dh x.kukA

Unit Costing, Preparation of Cost Sheet (Including Tender Price). Unit – 4 bdkbZ &4

bdkbZ ykxr ys[kkadu] ykxr i= dk fuekZ.k ¼fufonk ewY; dh x.kuk lfgr½

Contract Account, Process Account (Excluding Inter Process Profit Reserve). Unit – 5 bdkbZ &5 Bsdk [kkrk] izfØ;k ys[ks ¼varj izfØ;k ykHk lap; dks NksM+dj½

Suggested Readings :‐ 

1. Arora M.N.     :  Cost Accounting – Principles and Practice, Vikas New Delhi.  2. Maheshwari S.N.  :  Advanced Problems and Solutions in Cost Accounting : Sultan Chand, new Delhi..  3. Agrawal, M.L. S.B. Agra :   Cost Accounting (in Hindi)  4. Jain B.K. Prof. Jain N.C. :   Cost A/c (in Hindi) & in English Ramesh Book Depot. Jiaipur.  

III/2

IIIrd

Compulsory/vfuok;Z

Accounting / ys[kkadu

II ‐ Theory and Practice of Cost f}rh;& ykxr ds fl)kar ,oa O;ogkj

Page 15: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Company – Definition, Characteristics, Kinds of Company. Unit – 1 bdkbZ &1 dEiuh & ifjHkk"kk] fo'ks"krk,sa] dEiuh ds izdkjA

Formation of Company, Promotion, Incorporation and Commencement of Business. Unit – 2 bdkbZ &2 dEiuh dk fuekZ.k] izoZru] lekesyu ,oa O;kikj dk vkjEHkA

Memorandum of Association, Articles of Association, Prospectus. Unit – 3 bdkbZ &3 ik"kZn lhek fu;e] ik"kZn varfuZ;e ,oa izfooj.kA

Shares ‐ Types, Transfer and Transmission of Shares, Debentures – Meaning and Types. Unit – 4 bdkbZ &4 vaa'k & izdkj] va'kksa dk gLrkraj.k ,oa vfHk&gLrkadu] _.k i= & vk’k; ,oa izdkjA

Company Meetings, Kinds, Coram, Voting, Resolutions, Minutes.  Unit – 5 bdkbZ &5 daiuh lHkk,sa & izdkj] x.kiwjd la[;k] ernku] izLrko] lw{eA

Suggested Readings:‐ 

1. Shukla S.M.       :  Company Adhiniyam S/B Agra. 

2. Nourlaka Jain Tripathi   :  Company Law‐Universal – Agra (in Hindi) 

3. Dr. Bajpai & Jain    :  Company Law, M.P. Hindi Granth Academny, Bhopal 

4. Mazumdar A/c     :  Company Law, Taxman’s Delhi. 

5. Chawla & Garg    :  Company Law & S.P.S. Chand, Delhi 

III/3

IIIrd

Compulsory/vfuok;Z

Business Management / O;kolkf;d izca/k

I ‐ Indian Company Act  izFke& Hkkjrh; dEiuh vf/kfu;e

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Meaning, Significance, Scope and Limitations of Statistics, Statistical Investigation.  Unit – 1 bdkbZ &1 lkaf[;dh ls vk'k; ,oa egRo] {ks= ,oa lhek;sa] lkaf[;dh; vuqla/kkuA

Process of Data Collection, Primary and Secondary Data, Methods of Sampling, Preparation of Questionair, Classification and Tabulation of Data, Preparation of Statistical Series.  

Unit – 2 bdkbZ &2 lead ldyu dh izfdz;k] izkFkfed ,oa f}rh; lead] fun'kZu dh jhfr;ka] iz'ukoyh dh jpuk] leadksa dk oxhZdj.k

,oa lkj.kh;u] lkaf[;kadh; Jsf.k;ksa dh jpukA

Meseurement of Central Tendency – Mean, Mode, Median, Geometric Mean and Harmonic Mean. Unit – 3 bdkbZ &3 dsUnzh; izo`fRr dh eki & ek/;] Hkwf;"Bd] e/;dk] xq.kksRrj ek/; ,oa gjkRed ek/;A

Dispersion and Skewness, Kurtosis. Unit – 4 bdkbZ &4 vifdj.k] fo"kerk ,oa izFkq'kh"kZ’kRo

Diagrammatic and Graphic Representation of Data.  Unit – 5 bdkbZ &5 leadks dk fp=e; ,oa js[kh; izn'kZuA

Suggested Readings :‐ 

1. Gupta B.N     :  Statistics, Sahitya Bawan, Agara (Hindi & English)  

2. Gupta S.P.     :  Statistics, S. Chand Delhi (Hindi & English)  

3.Nagar K.N.    :  Statistics, Meenakshi Prakashan, Meeruth (Hindi & English)  

4. Shukla S.N.    :  Statistics, Sahitya Bawan, Agara (Hindi & English)  5. Hoel & Jessen   :  Basic Statistics for Business and Economics JohnWilley and Sons, New York. 

III/4

IIIrd

Compulsory/vfuok;Z

Business Management / O;kolkf;d izca/k

II ‐ Principles of Statistics f}rh;& lkaf[;dh ds fl)kar

Page 17: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Principles of Banking: Definition of Bank, Creation of Money: Present Structure of Commercial Banking in India 

Unit – 1 bdkbZ &1 cSafdax ds fl)kar] cSad dh ifjHkk"kk] eqnzk dk l`tu] Hkkjr esa okf.kfT;d cSadksa dh orZeku lajpukA

Management Principles in Banks: Managerial Fuctions in Banks: Recruitment, Selection, Training, Promotion and Control of Staff.  

Unit – 2 bdkbZ &2 cSadks esa izca/k ds fl)kar% cSadks esa izca/kdh; dk;Z] HkrhZ] p;u] izf’k{k.k] inksUufr rFkk LVkQ dk fu;a=.kA

Managemnt of Deposits and Advances: Deposit Mobilization, Classification and Nature of Deposit Accounts, Advances, Lending Practice, Types of advances. 

Unit – 3 bdkbZ &3 tek ,oa vfxzeksa dk izca/ku% tekvksa dh xfr’khyrk] tek [kkrks dk oxhZdj.k ,oa izd`fr] vfxze] m/kkj O;ogkj]

vfxze ds izdkjA

Investment Management: Nature of Bank Investment, Liquidity and Profitablity, Preparation of Cheques, Bills, Endorcement, Government Securities. 

Unit – 4 bdkbZ &4 fofu;ksx izca/k& cSad fofu;ksx dh izd`fr] rjyrk ,oa ykHknk;drk] psd dks rS;kj djuk] fcy] i`"Bkadu] 'kkldh;

izfrHkwfrA

Management of Finance: Bank Accounts, Records, Reports, Statement of Advances, Evaluation of Loan Applications. 

Unit – 5 bdkbZ &5 foRr dk izca/k% cSad ys[ks] fjdkMZ] fjiksVZl~] vfxzekas dk fooj.k i=] _.k vkosnu i=ksa dk ijh{k.kA

Suggested Readings:  

1. H.C. Sharma – Banking Law and Practise (Sahitya Bhawan) 2. Dr. Maliram –  Banking Law and Practise 3. Dr. V.C. Sinha ‐  Banking Law and Practise 

III/5

IIIrd

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

I Commercial Bank Management  izFke& okf.kfT;d

cSad izca/k

Page 18: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

An Overviwe of Financial Markets  in India Unit – 1 bdkbZ &1 Hkkjr esa fofÙk; cktkjksa dk ,d ifjn`’;A

Money Market: Indian Money Market Composition and Structure, (a) Acceptance Houses (b) Discount Houses (c) Call Money Markets. 

Unit – 2 bdkbZ &2

eqnzk cktkj & Hkkjrh; eqnzk cktkj dh n’kk ,oa lajpuk] Lohdkj x̀g] vigkj x`g] ;kpuk eqnzk cktkjA

Capital Markst: Security Markets (a) New Issue Markets (b) Secondry Markets, Fuctions and Role of Stock Exchange, Stock Exchanges, Natonal Stock Exchange (NSE), Bombay Stock Exchanges(BSE). 

Unit – 3 bdkbZ &3

iwWath cktkj & izfrHkwfr cktkj ¼v½ uohu fuxZeu cktkj ¼c½ f}rh;d cktkj] fofu;e ds dk;Z ,oa HkwfedkA Lda/k

fofue; & us’kuy LVkWd ,Dlpsat] cEcbZ LVkWd ,DlpsatA

Invertors Protection: Grievance Concerning Stock Exchange Dealings and their Removal, Grievance cell in Stock Excnange, Security Exchange Board of India (SEBI). 

Unit – 4 bdkbZ &4

fofu;ksDrk laj{k.k & Lda/k fofue; O;ogkjks ls lacaf/kr f’kdk;r] ifjrks"k.k vkSj mudh foeqfDr] Lda/k fofue; esa

f’kdk;r fuokj.k izdks"B] Hkkjrh; izfrHkwfr fofue; cksMZ ¼lsch½A

Financial Services: Marchant Banking – Fuctions and Roles, SEBI Guidelines, Credit Rating – Concept, Fuction and Types. 

Unit – 5 bdkbZ &5

foÙkh; lsok,a & O;kikj cSafdax] dk;Z vkSj Hkwfedk] Hkkjrh; izfrHkwfr fofue; e.My ds fn’kk funsZ’k] lk[k nj

fu/kkZj.k & vo/kkj.kk] dk;Z ,oa izdkjA

Suggested Readings :‐ 

1. Guta S.B.      :  Monetary Planning of Inda, S. Chand, New Delhi. 2. Khan M.Y.       :  Indian Financial System, ‐ Theory and Practice, Tata Mc Graw Hill, New Delhi 3. Reserve Bank of India   :  Bulletins 4. Reserve Bank of India   :  Annaul Report (s). 5. Khubchandani    :  Practice and Law of Bankin : Macmillan India Ltd. New Delhi. 6. Sethi T.T.      :  Mudra Banking & Antarrastriy vyapar, L.N. Agra (in Hindi) 

III/6

IIIrd

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

II ‐ Financial Market Operation  f}rh;& foRrh; cktkj ifjpkyu

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Amalgemation of Company as per Accounting Standred ‐14  

Unit – 1 bdkbZ &1 dEifu;ksa dk lafofy;u ¼ys[kkadu izHkko 14 ds vuqlkj½

Internal Reconstruction. Double Account System, Accounts of Public Utility Companies.  

Unit – 2 bdkbZ &2 vkUrfjd iqufuZekZ.k] nksgjk ys[kk iz.kkyh] lkoZtfud mi;ksfxrk dEiuh ds [kkrs

Holding Company (With one subsidiary Company).  

Unit – 3 bdkbZ &3 lw=/kkjh dEiuh ¼,d lgk;d dEiuh ds lkFk½

Valuation of shares and Goodwill.   

Unit – 4 bdkbZ &4

va'kksa ,oa [;kfr dk ewY;kadu

Accounting for Liquidation of Company.  

Unit – 5 bdkbZ &5 dEifu;ksa ds ifjlekiu ds fy;s ys[kkadu

 

Suggested Books:‐ 

1.  Gupta R.L. Radhaswamy M:    Company accounts; Sultan chand and sons New Delhi. 

2.  Maheswari S.N.:      Corporate accounting, vikas pub. House, New Delhi. 

3.  Shukla M.C.Grewal T.S. and Gupta S.C.:  Advanced accounts; S.Chand & Co. New Delhi. 

4.  Shukla S.M.:        Company a/c (Hindi) & in English S.R.Agra. 

IV/1

IVth

Compulsory/vfuok;Z

Accounting / ys[kkadu

I ‐ Advance Corporate Accounts   izFke& mPprj fuxeh; yss[ks 

Page 20: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Process Account ‐ Inter Process Profit, Equivalent Production, Uniform Costing and Inter Firm Comparison. 

Unit – 1 bdkbZ &1 izfØ;k ys[kkadu & varj izfØ;k ykHk] rqY; mRiknu] ,d#i ykxr ys[kkadu ,oa vr%QeZ rqyukA

Reciliation of Cost Accounting and Financial Accounting Profit, Oparating Cost ‐ Transport Business. Unit – 2 bdkbZ &2 Ykkxr ,oa foÙkh; ys[kks ds ykHk dk lek/kku] ifjpkyu ykxr & ifjogu O;olk;A

Budgetary Control: Concept and Importance, Cash Budget, Production Budget and Flexible Budget. Unit – 3 bdkbZ &3 ctVjh fu;a=.k & vo/kkj.kk ,oa egRo] jksdM+ ctV] mRiknu ctV ,oa ykspnkj ctVA

Concept of Marginal Costing, Cost Volume Profit, Cencept of Cost Audit. Unit – 4 bdkbZ &4 lhekar ykxr dh vo/kkj.kk] ykxr ek=k ykHk] ykxr vads{k.k dh vo/kkj.kkA

Standured Costing, Variance Analysis, Material and Labour Variance. Unit – 5 bdkbZ &5 izeki ykxr] fopj.k fo’ys"k.k] lkexzh ,oa Je fopj.kA

Suggested Books:‐ 

1.  Tulsian P.C.:      Practical Costing; Vikas, New Delhi. 

2.  Maheshwari S.N.:    Advanced problems and solutions in cost accounting; Sultan Chand, New Delhi. 

3.  Agrawal M.L.:      Cost Accounting, S.B. Agra (in Hindi). 

IV/2

IVth

Compulsory/vfuok;Z

Accounting / ys[kkadu

II – Advance Cost Accounts @ f}rh;& mPprj ykxr ys[ks

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mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Management – Meaning, Nature & Importance, Functions & Principles of Management. Management V/S Administration, Professionalisation of  Management. 

Unit – 1 bdkbZ &1 izca/k & vFkZ] izd`fr] egRo] dk;Z ,oa izca/k ds fl)kar] izca/k cuke iz'kklu] izca/k dk is'ksoj mi;ksxA

Development of Management thoughts ‐ Contribution of Taylor and Fayol. Management By Exception, Management By Objective. 

Unit – 2 bdkbZ &2 izca/k fopkj/kkjk dk fodkl&Vsyj ,oa Qs;ksy dk ;ksxnku] viokn }kjk izcza/k] mn~ns';ksa }kjk izca/kA

Planning and Decision Making. Unit – 3 bdkbZ &3 fu;kstu ,oa fu.kZ;u]

Organization ‐ Meaning, Principles, Structures, Departmentalization. Unit – 4 bdkbZ &4 laxBu& vFkZ] fl)kUr] lajpuk] foHkkxh;dj.kA

Direction, Control‐Process & Methods. Unit – 5 bdkbZ &5 funsZ'ku] fu;a=.k& izfof/k ,oa i)fr;ka

Suggested Books:‐ 

1.  Durcker Peter F.:    Management challenges for the 21st century; Bullerworth Heinemann, Oxford. 2.  Weihrich and Koontz, et al;  Essentials of management; tata MCGraw Hill, NewDelhi.  3.  Fred Luthans:      Organizational behavior; McGraw Hill, New York. 4.  Lohis A.Allen:      Management ond Organization, McGRaw Hill, Tokyo. 

IV/3

IVth

Compulsory/vfuok;Z

Business Management / O;kolkf;d izca/k

I ‐ Principles of Management izFke & izca/k ds

fl)kar

Page 22: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Index Number – Meaning, Charecterstics, Importance and Uses, Consruction of Index Numbers – Cost of Living Index ,Fisher Ideal Index Number. 

Unit – 1 bdkbZ &1

funsZ'kkad& vFkZ] fo’ks"krk,a] egRo vkSj mi;ksx] funsZ’kkadks dh jpuk & thou fuokZg funsZ’kkad] fQ’kj dk vknZ’k lwpdkadA

Correlation – Meaning,Definitions Types and Degree of Correlation, Methods of Correlation Regression Analysis – Meaning, Uses, Difference between Correlation and Regression, Linear Regression, Regression Equation, Calculation of Coefficient of Regression. 

Unit – 2 bdkbZ &2 LkglEca/k& vk’k;] ifjHkk"kk] izdkj] lglEca/k dk ifjek.k] lglEca/k dh fof/k;kaA

izrhixeu lehdj.k & vk’k;] mi;ksx] lglEca/k ,oa izrhixeu esa varj ijLij izrhixeu js[kk,a izrhixeu lehdj.k] izrhixeu xq.kkad dk ifjdyuA

Analysis of Time series – Meaning, Importance, Components, Decomposition of Time Series, Measurement of Long Term Trends, Measurement of Cyclical  and Inrregular Fuctuations. Business forecasting – Meaning Assumptions, Basis of forecasting, Methods / Techniques, Theories, Utility  and Limitations 

Unit – 3 bdkbZ &3 dkyJs.kh dk fo'ys"k.k&vFkZ] egRo] la?kVd] dkyJs.kh dk fo?kVu @ fo’ys"k.k] nh?kZdkfyu miufr ds eki] pfØ;

o vfu;fer mPpkopuksa ds ekiA O;kolkf;d iwoZkuqeku& vk’k;] ekU;rk,a] iwokZuqeku ds vk/kkj] fof/k;ka] fl)kar] mi;ksfxrk ,oa lhek,aA

Interpolation and Extra Polation – Meaning , Definitions, Assumptions, Need ,Importance and Methods 

Unit – 4 bdkbZ &4 vUrjx.ku ,oa ckg~;x.ku& vk’k;] ifjHkk"kk,a] ekU;rk,a] vko’;drk] egRo ,oa fof/k;kaA

Probability – Growth and Development of Probability, Importance, Meaning and Definitions, Permutation and Combination, Calculation of Probability,Addtion and Multiplication Theorum.  

Unit – 5 bdkbZ &5 izkf;drk& izkf;drk fl)kar dk fodkl] egRo] vk’k;] ,oa ifjHkk"kk,a] Øep; vkSj lap;] izkf;drk dh x.kuk] ;ksx

,oa xq.ku izes;A  

Suggested Books:‐ 

1. Advanced Statistics – Dr. S.M. Shukla 2. Advanced Statistics – D.N. Elhance 3. Advanced Statistics – B.N. Gupta 4. Advanced Statistics – Mahesh Agrawal 5. Advanced Statistics – R.P. Washney 

IV/4

IVth

Compulsory/vfuok;Z

Busainess Management / O;kolkf;d izca/k

II Advanced Statistics f}rh;& mUur lkaf[;dh

Page 23: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Indian Banking System ‐ Features, Money Lenders, Nationalization of Commercial Banks and its Effects. Classification of Banking Institutions. 

Unit – 1 bdkbZ &1 Hkkjrh; vf/kdks"k.k i)fr & fo'ks"krk,a] lkgwdkj] okf.kfT;d cSadksa dk jk"Vªh;dj.k ,oa blds izHkko] cSafdax laLFkkvksa

dk oxhZdj.kA

Development Banking in India ‐ IFCI, IDBI, ICICI, SEBI, Export Credit and Guarantee Corporation of India. 

Unit – 2 bdkbZ &2 Hkkjr esa fodkl cSafdax& Hkkjrh; laLFkkxr for fuxe] Hkkjrh; vkS|ksfxd fodkl cSad] Hkkjrh; lk[k ,oa fofu;ksx

fuxe] izfrHkwfr fofue; eaMy] Hkkjrh; fu;kZr lk[k ,oa izfrHkwfr fuxeA

Reserve Bank of India ‐ Functions, Control of Credit by RBI, Power of RBI. Unit – 3 bdkbZ &3 fjtoZ cSad vkWQ bafM;k& dk;Z] fjtoZ cSad }kjk lk[k fu;a=.k] fjtoZ cSad dh 'kfDr;k¡A

Banking Regulation Act 1949 ‐ Important Features of Banking Regulation, Restrictions on Advances. 

Unit – 4 bdkbZ &4 cSafdax fu;eu vf/kfu;e 1949 & cSafdax fu;eu vf/kfu;e 1949 ds egRoiw.kZ y{k.k] vfxzeksa ij izfrcU/kA

Privatization of Banks ‐ Narasimhan Committee Report, Banking Sector Reforms in India. Unit – 5 bdkbZ &5 cSadksa dk futhdj.k & ujflage lfefr dk izfrosnu] Hkkjr esa cSafdax {ks= ds lq/kkjA

Suggested Books:‐ 

1. Banking in India – M.L. Sath 2. Banking in India – B.K. Jain 

IV/5

IVth

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

I Banking in India izFke& Hkkjr esa vf/kdks"k.k

Page 24: mPpf’k{kk foHkkx] e-iz- 'kklu€¦ · Business Environment ‐ Concept, Significance, Components ‐ Economic ... 1 Meaning, Significance, Scope and Limitations of Statistics ...

mPpf’k{kk foHkkx] e-iz- 'kklu ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe

dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus

As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj %

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd %

Compulsory / vfuok;Z ;k Optional/oSdfYid %

% Particulars/fooj.k %

Investment ‐ Meaning, Nature, Objectives and Process, Types of Investment, Alternatives of investment, Negotiable and Non‐Negotiable Investment.  

Unit – 1 bdkbZ &1 fofu;ksx& vFkZ] izd`fr] mn~ns';] izfØ;k] fuos'k ds izdkj] fofu;ksx ds fodYi] fofue; lk/; ,oa xSj fofue; lk/;

foys[kA

Measurement of Return and Risk ‐ Measurement of Return and Risk, Systematic and Unsystematic Risk, Security Risk and Return Analysis.  

Unit – 2 bdkbZ &2 izR;k; ,oa tksf[ke dh eki & izR;k; ,oa tksf[ke dh eki] O;ofLFkr ,oa vO;ofLFkr tksf[ke] izfrHkwfr tksf[ke o

izR;k; fo'ys"k.kA

Security Analysis ‐ Fundamental, Economic, Industrial and Technical Analysis. Unit – 3 bdkbZ &3 izfrHkwfr fo'ys"k.k & vk/kkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh fo'ys"k.kA

Efficient Market Hypothesis ‐ Weak, Semi‐Strong and Strong Market, Capital Assets Princing Model.  

Unit – 4 bdkbZ &4 l{ke cktkj ifjdYiuk & detksj] lg&lqn`<+ ,oa lqn`<+ cktkj] iwath lEifRr;ka ewY; vfHkdYiA

Portfolios Evaluation ‐ Jenson, Sharpe and Tagore Model. Unit – 5 bdkbZ &5

iksVZQksfy;ks ewY;kadu & tsUlu] 'kkiZ ,oa Vªsuj ekWMyA

Books Reading:s: 

1.  Investment management, R.P.Rastogi 

2.  Security Analysis and Portfolio Management, P.Pendian. 

3.  Security Analysis and Portfolio Management. Fischor and Ronald. 

IV/6

IVth

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

Applied Economics / O;kogkfjd vFkZ’kkL=

II ‐ Investment Management f}rh;&fofu;ksx izca/k