SWAMI VIVEKANAND UNIVERSITY, SIRONJA, SAGAR (M.P.) · Unit -IV Basic language skills-Vocabulary:...

SWAMI VIVEKANAND UNIVERSITY, SIRONJA,SAGAR (M.P.)

SYLLABUS

For

Swami Vivekanand University, Sironja Sagar2012-2013

Page No.01

B.Com. I Year (2012-13)Scheme of Examination

PaperCode

Group SubjectsMarks

Theory Practical Maximum Minimum

101 Foundation Course(A) Hindi - - 50 17(B) English Language & Indian Culture - - 50 17(C) Entrepreneurship Develoment - - 50 17

102 Accounting(A) Financial Accounting - - 75 25(B) Business Mathematics - - 75 25

103 Management(A) Business Law - - 75 25(B) Business Oraganization & Communication - - 75 25

Applied Economics(A) Business Economics - - 75 25(B) Business Environment - - 75 25

104 OR OR - - - -

Computer Aplication(A) Computer Fundamentals and Operating System 50 25 - -(B) Introduction to IBM and Business Data Processing 50 25 - -

105 Project - - 100 -Total 700

Swami Vivekanand University,Sironja Sagar (M.P.)

Page No.02

Class – B.com I YearGroup– Foundation coursePaperCode -101

Subject - (A) fgUnh Hkk"kk lajpuk

Hkkx ^v^ bdkbZ& 1

1- Hkkjr oanuk ¼dkO;½% lw;Zdkar f=ikBh fujkyk2- Lora=rk iqdkjrh ¼dkO;½% t;’kadj izlkn3- Hkk"kk dh egRrk vkSj mlds fofo/k :i4- tkx rq>dks nwj tkuk % lqJh egknos h oekZ5- ge vfudsr ¼dkO;½% ckydz".k 'kekZ uohu6- Hkk"kk & dkS’ky

bdkbZ& 21- d:.kk ¼fuca/k½% vkpk;Z jkepUnz 'kqDy2- fcPNh cqvk ¼dgkuh½ MkW- y{e.kflag cVjksgh3- fgUnh dh ’kCn & lia nk4- leUo; dh izfdz;k ¼fuca/k½% jke/kkjh flg fnudj5- vuqokn % ifjHkk"kk izdkj egRo fo’ks"krk,W6- ikfjHkkf"kd ’kCnkoyh

bdkbZ& 31- foyk;r igqp gh x;k ¼vkRedFkkad½ egkRek xkW/kh2- rhFkZ;k=k ¼dgkuh½ MkW- feFkys’k dqekjh feJ3- okD;& lajpuk vkSj fojke fpUg4- vQlj ¼O;aX;½ % ’kjn tks'kh

bdkbZ& 41- vIi nsoks Hko ¼oDrRo dyk½ % Lokeh J)kuan2- i= eSlwj ds egkjktk dks ¼ i= &ys[ku½ % Lokeh foosdkuan3- i= & ys[ku%egRo vkSj mlds fofo/k #i4- Hkkjr dk lkefld O;fDrRo ¼izLrkouk½% tokgjyky usg:5- Ckuh jgsxh fdrkcas¼vkys[k½% MkW- lquhrk jkuh ?kks"k6- lMd ij nkSMrs bZgk e`x ¼fuca/k½MkW ';kelqUnj nqcs

bdkbZ& 51- ;ksx dh “kfDr ¼Mk;jh½% MkW- gjoa’kjk; CkPpu2-uhxzks lSfud ls HksV ¼;k=kLej.k½ MkW- nsosUnz lR;kFkhZ3- lkj&ys[ku Hkko iYyou4- dk’sk ds v[kkMs es dksbZ igyoku ugh mrjrk ¼lk{kkRdkj½%Hkk’kkfon MkW- gjnso fcgkjh ls izks- f=HkqouukFk 'kqDy5- ;fn ^Ckk^ u gksrh rks ’kk;n xka/kh dks ;g mpkbZ u feyrh¼lk{kkRdkj½ % dFkkdkj fxfjjkt fd’kksj ls lR;sUnz 'kekZ6- lk{kkRdkj % iz;kstu vkSj dkS’ky

izLrkfor iqLrdsa%&fgUnh Hkk"kk lajpuk&fgUnh xzaFk vdkneh- e-iz- Hkksiky


Page No.03

Unit -ITexts:

1. Nirendranath Chakrabarti, "Amalkanti". (From oxford Anthology of ModernIndian Poetry, eds. Dharwadkar and Ramanujan).

2. Toru Dutt, "Sita"3. Jawaharlal Nehru, "Tryst with Destiny".4. Mirza Ghalib, "Delhi in 1857".5. C. Rajagopalachari, Preface to the Mahabharata.6. Nibir K. Ghosh, "Spiritual Nationalism of Sri Aurobindo".7. Madhumalati Adhikari, "The Heritage of Indian Culture".8. Rabindranath Tagore, "Where the Mind is Without Fear".9. Kabir, one song translated by Tagore.10.M.K. Gandhi, extract from "Satyagraha".11.R.K. Narayan, "Toasted English".12.Ruskin Bond," The Old Lama".13.Khushwant Singh, " The Portrait of a Lady".14.Ashok Mahadevan and Sushan Shetty,"Discovering Babasaheb", Section on

"Clash of Titans" (Reader's Digest, December 2006).

Unit -IIComprehension of an unseen passage:Questions should be objective/multiple choice, and should test (a) anunderstanding of the passage in question, and (b) a grasp of general languageskills and issues with reference words and usage within the passage.

Unit -IIIParagraph Writing:Based on expansion of an idea. Word Limit :100-150 words. Candidates toattempt any one of three alternative topics provided.

Class – B.Com. I YearGroup - Foundation coursePaper Code - 101Subject - (B) English Language & Indian Culture


Unit -IVBasic language skills-Vocabulary:Synonyms, antonyms, one- word substitution for phrases, prefixes, suffixes andword -derivation. Making sentences with idioms and phrases, corrections ofsentences with words likely to be confused. Questions should not repeatexamples or exercises given in the textbook.

Unit -VBasic language skills - Grammar and Usage:Modals, linking device, tenses and prepositions. Verb forms and structures,gerunds, participles and infinitives, verbs followed by a preposition and phrasalverbs, articles and determiners, countable and uncountable nouns, adjectives andarticles. Questions should not repeat the examples or exercises given in thetextbooks.

.

Class – B.Com. I YearGroup - Foundation coursePaper Code - 101Subject - (C) Development ofEntrepreneurship.

UNIT-I: Enterpreneurship- meaning, concept, characteristics of entrepreneur.

UNIT-II: Types of Enterprenuership, Importance and Views of various thinkers(Scholars).- Formations of Goals, How to achieve goals- Problems in achieving targets and solutions- Self Motivation, Elements of Self Motivation and Development.- View of various scholars, Evaluation, Solutions.Leadership capacity: Its Development and results.

UNIT-III: Projects and various oraganisations(govt., non-govt), Govt. Projects, Non-Govt. Projects. Contributionof Banks, their limitations and scope

UNIT-IV:- Functions, Qualities, Management of a good entrepreneur.- Qualities of entrepreneur(Modern and Traditional)- Management skills of the entrepreneur- Motive factors of the entrepreneur

UNIT-V:Problems and scope of the entrepreneur

- Problem of Capital- Problem of Power- Problem of registration- Administrative problems- Problems of Ownership.

References:Dr. R.C. Gupta, Kailash Publication.


Page No.05

Class – B.Com. I YearGroup - AccountingPaper Code -102Subject - (A) Financial Accounting

Unit-1:Concept of Double Entry System, Preparation of Journal, Sub Division of Journal, Preparation of Ledger,Preparation of Trial Balance.

Unit-2:Final Accounts with Adjustment, Concept of depreciation, Accounting for Depreciation, ( as per accountingstandard - 6)

Unit-3:Branch Accounts, Departmental accounts

Unit-4:Royalty, Insolvency , Accounts.

Unit-5:Accounting for Admission of Parners, Accounting for retirement of Partners, Death ofDissolution of Partnership firm ( with insolvency). Partners,

Recommended books:

S.M. Shukla- Financial Accounting, Sahitya Bhawan, Agra


Page No.06

.Class – B.Com. I Year

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

Unit-2Simultaneous Equations- Meaning,Characteristic Types and Calculations PreparationOf Invoice.

Unit-3Elementary matrics –Defination and calculations ,Types of matrices.

Unit -4Logarithms and Logarithms-Principlesand calculations ,Introduction of calculas ,MethodOf differentiation ,Partial Derivative.

Unit-5Simple and Compound Interest,Profit and Loss,Linear Programming introduction.

Recommended Books:-Dr.V.K.Shukla Business Math,Madhya Pradesh Hindi Granth Acadmey,Bhopal

Group - AccountingPaper Code -102Subject - (B) Business Mathematics


Page No.07

Class – B.com I YearGroup - ManagementPaper Code -103Subject - (A) Business Iaw

Unit 1Contract Act, 1872 Definition, nature, of contract, Offer and Acceptance, capacity of parties to contract,free consent and consideration , Expressly declared ,void agreement, Performance of contracts

Unit 2Breach of contract, Remedies for breach of contract, Indemnity contracts ,special contracts – Bailment, Pledge,Agency.

Unit 3Indian partnership Act, 1932- Concept, Definitions , features , Importance ,partnership Deed.NegotiableInstrument Act ,1881- Definitions ,features, promissory Note, Bill of Exchange and cheque Holder and Holder inDue course under the Negotiable Instrument act 1881- crossing of cheque, types of crossing, dishonor anddischarge of negotiable instrument.

Unit 4-The consumer protection act 1986- main features, definition of consumers, consumer grievances,redressal machinery

Unit 5-Foreign exchange act 2000(FEMA) - objectives and main provisions, monopolistic and respective tradePractices act 1969- objectives and main provisions

Recommended Books

Dr. S.M Shukla and Prof. V.P Agarwal- Business Law, Sahitya Bhawan Agra


Page No.08

Class – B.Com. I YEARGroup - ManagementPaper Code -103Subject -(B) Business Organization & Communication

Unit 1-

Business Organization: Definition, Concept, Characteristics, Objectives, Significance, Components,Functions,

Social Responsibilities of Business.

Promotion of Business: Meaning, Functions, Stages of promotions, forms of business organization:Detailed study of sole proprietorship and partnership.

Unit 2-Company Organization: Meaning, Definition, Formation of Private and Public Company, Merits,Demerits, and Types of Companies Cooperative Organization- Need, Meaning, Significance and its Merits-Demerits. Public Enterprises- Concept, Meaning, Characteristics, Objectives, Significance. Business- Size andLocation, Plant Layout and Business Combination.

Unit3-Introduction- Definition, Nature, Objects, Importance of Communication to Managers, Elements ofCommunication, Feedback. Dimension and Direction of Communication, Means of Communication- VerbalCommunication, Swot Analysis

Unit4-Non Verbal Communication, Body Language, Paralanguage, Sign Language, Visual and AudioCommunication, Channel of Communication, Barriers in Communication. W ritten BusinessCommunication- Concept, Advantages, Disadvantages, Importance, Need of Business Letter and Kinds ofBusiness Letter, Essentials of an Effective Business Letter

Unit5-Modern Forms of Communications- Fax, E-mail, Video Conferencing, InternationalCommunication for Global Business

Recommended books

1. Dr. Ramesh Mangal - Business Communications, Universal Pub. Agra.2. Dr. Vinod Kumar Mishra - Vyavsayik Samprashan Sahitya Bhawan Agra.3. Dr. Suresh Chandra Jain - Vyavsayik Sangathan4. Dr. Abhay Pathak, Dr. Mehta- Vyavsayik Sangathan


Page No.09

Class – B.Com. I YearGroup - Applied EconomicsPaper Code -104Subject - (A) Business Economics

Unit-I.Definition of Economics, Concept of Micro and Macroeconomic, Methods of study (deductiveand inductive) Economics laws and their nature significance of economics. Basic problem of an economy.

Unit-II.Elasticity of demand concept and measurement of elasticity of demand. Price, Income and cross elasticity.Average revenue, Marginal revenue, and elasticity of demand, Determination of elasticity of demand,Importance of elasticity of demand.

Unit-III.Factors of Production ; Land, Labour Theories of Population Division of labour, Efficiencyof labour capitalorganisation the scale of production - large and small.

Production Function : Law of variable proportions economics regions and optimum factors combinationExpansion path, Return to scale, Internal and external economics and diseconomies.

Unit-IV.

Markets and their classification. cost of production, Prime cost and supplementary cost concept ofopportunity cost. Analysis or revenue. Price determination in short. and long, Period under the conditions ofperfect competition, monopoly and imperfect competition. Control of Monopoly

Unit-V.

Interests : Concept and theories of interest, Profit nature, Concept and theories of profit, rent concept,Recardian and modern theories of rent Quasirent theories of wages

Recommended Book:

Dr. S.C. Jain Sahitya Bhawan Publication, AgraDr. Jinendra Jain and Kastub Jain- Business Economics, Hindi Granth Academy , Bhopal


Page No.10

Class – B.Com. I YearGroup - Applied EconomicsPaper Code -104Subject -(B) Business Environment

Unit-1:Indian Business Environment- concept, components, economic environment, non- economic environmentand importance.

Unit-2:Economic trends (overview)- Income, savings and investment, structure of Indian industry- public andprivate sector- trade (foreign) – balance of payments, recent policies- money finance and prices.

Unit-3Problem of growth, unemployment, poverty, regional imbalances, social justice, inflation, paralleleconomy, industrial sickness, the current five year plan, major policies, resource allocation.

Unit-4:Role of government- monetary and fiscal policies, industrial policies, industrial licensing, privatization,liberalization, globalization, export, import policies, regulation of foreign investment, collaboration in thelight of recent changes.

Unit-5: International trading environment, trends of world, trade and problem of developing countries,international economic, grouping GATT, WTO, World Bank, IMF, UNCTAD.

Recommended Books:Dr. Jinendra Jain and Kaustub Jain- Business Environment, Hindi GranthAcademy , Bhopal.


Page No.11

Class – B.com I YearGroup - Computer ApplicationPaper Code -104Subject - (A) Computer Fundamentals and Operating System

Unit – IW hat is computer – an introduction uses of computers in modern society e.g. weather forecasting, concuss oilexploration, speech recognition, banking publishing, accounting, research etc. Information concept andprocessing-evaluation of information processing data, information, language and communication. Computersarithmetic and number systems ASCH EBCDIC character sets.

Unit – IIElements of a computer processing system-hardware, software computer capabilities and limitations, Conceptof file and directories. Hardware features and use – CPU, I/O devices, Storage devices and media.

Unit – IIIIntroduction to networking, multiprocessing, time sharing, Multitasking and real time computing. Variety ofhardware systems and features. Various types of computers available in market, Micro miniand main frames,Supercomputers. Introduction to various categories of soft wares, Operating System and its function, Interactionofoperating system with reference to DOS, Single user operating System. MemoryManagement.

Unit – IVFile management, Directory structure in DOS, Moving, renaming, copying, deleting and undeleting files underDOS. Devices management Control of various devices. Device drivers, interrupt driven and poll driven datatransfers, Need of software and hardware protocols. BOIS, DOS, DOS internal and external commands, Use ofDOS commands. Taking and restoringbackups, BIOS and DOS interrupts.

Unit -VMulti user, Multitasking, Multiprocessing and real time operating systems, Introduction to MemoryManagement techniques. File systems File management Process management and scheduling. Specialrequirements and facilities for multiprocessing environment. Examples of Multiprocessing operating systems.Introduction to Unix.Usermanagement in UNIX commands.

Reference Book:

1. Data Base management systems Vol. l Date C, J.2. Computer Fundamental –Pradeep K.Sinha Priti Sinha


Page No.12

Class – B.Com. I YearGroup - Computer ApplicationPaper Code -104Subject - (B) Introduction to IBM and Business Data Processing

Unit -IEVOLUTION OF PERSONNEL COMPUTERS. INTRODUCTION LEVEL MICROPROCESSORS. INTEL ZILOG CHIPS ANDTHEIR ADVANCEMENT, IBM PC BASIC BLOCK DIAGRAM OF COMPUTER. DIFFERENCE BETWEEN PERSONAL ANDMAIN FRAMES SIMPLY OPERATING SYSTEMS. EASY TO USE, LESS MEMORY DEDICATED. NORMALLY SINGLEUSER. INTRODUCTION TO MICROPROCESSOR AND ASSOCIATED COMPONENTS. TIMER DISPLAY CONTROLLERS,DMA CONTROLLERS, BLOCK DIAGRAM OF IBM PC INTRODUCTION TO 8086 AND 8088, FUNCTIONALDESCRIPTION OF VARIOUS MODULESAND CARDS. BOOT PROCESS IN IBM PC SYSTEM FILES.

Unit –IIVarious types of displays and other peripherals Used in IBM PC’s Disk operating system – Introduction, Batchfiles, Config files, Exe , SYS, BIN, TXT Files. Introduction to programming in BASIC. Development of Programs inQBASIC. Use of graphics facilities using basic. Diagnostics for IBMPC. Use of Norton utilities and otherpackages for undeleting a file and other system maintenance jobs. Advanced version of IBM pes andcompatibles.

Unit – IIIIntroduction to data processing records and file data collection, preparation, verification, editing and checking.Overview of business function. Use of computer system forbusiness application.

Unit – IVSpread sheets, Macros, Use of spread sheets in business. Business files, Introduction of data structures elementsfields, Records and files, Classification of files, master files,Transaction files.

Unit – VDistributed processing various facilities for business computing introduction of database.

Practicals:Visit to Computer Lab, Introduction to Various Components of a Computer, A simple and documentationpreparation and printing as sage of printer & other components. Development of a batch files to installsoftware from floppy to disk Development of a batch file to manage various packages on the disk. Detectionof viruses and protection of IBMPC using shell scripts for processing data. Creation of shell script to managedisk quota on a UNIX system. Creation of shell scripts to manage mail using shell scripts for processingdata. Physical inspection of IBMPC and internal cards introduction to nomenclature (COM 1, COM 2 etc.)writing batch files for various purposes Modifying Config. Sys. Files. Creating RAM disk Diagnosticson IBMPC. Controlling PC hardware using basic programs. Analysis of business system on paper. Usingspread sheets for payroll. Balance sheets and other business.

Reference Book:

1. Data Base management systems Vol. l Date C, J.2. Computer Fundamental –Pradeep K.Sinha Priti Sinha


Page No.13

Class – B.Com. I YearGroup - ProjectPaper Code -105

Unit – 1Concept of Project, classification of Project, Identification, Sources of Project Ideas.

Unit- 2Project Formulation feasibility analysis, Technical and Risk Analysis.

Unit – 3Project Finance-Sources of Project Finance, Scheme of Financial Institutions.

Unit – 4Project Implementation requirement for Successful Implementation Concept and Necessity ofProject Management System.

Unit – 5Pre and Post Project evaluation, Project audit, environmental appraisal Of Project.


Page No.14


SYLLABUS

For


Page No.01

Scheme of Examination

Paper Code Group SubjectsMarks


201 Foundation Course(A) Hindi - - 50 17(B) English - - 50 17(C) Environmental Studies - - 50 17

202 Accounting(A) Corporate Accounting - - 75 25(B) Cost Accounting - - 75 25

203 Management(A) Financial Management - - 75 25(B) Principles of Management - - 75 25

204

Applied Economics

OR

Computer Application

(A) Indian Companies Act - - 75 25(B) Financial Market Operation - - 75 25

- - - -(A) Database Management System 50 25 - -(B) Structured Programming andAdvanced Topics in Computers

50 25 - -

205 Project - - 100 -Total 700


Page No.02

bdkbZ &1¼d½ fgUnh dh O;kdjf.kd dksfV;k¡

1. jpukxr mnkgj.k2. iz;ksxxr foospu ¼laKk] loZuke] fo'ks"k.k] fdz;k&fo'ks"k.k vkfn½ lkekl] laf/k] laf{kfIr;k¡A3. jpukxr4. iz;ksxxr foospu fofo/k fo"k;ksa ij laf{kIr fuca/k ys[kuA

fgUnh esa iz;qDr ikfjHkkf"kd ,oa rduhdh 'kCnkoyh1. ikfjHkkf"kd ,oa oSKkfud 'kCnkoyh dh vko';drk ,oa ifjHkk"kk2. mnkgj.k3. iz;ksx

eqgkojs o yksdksfä;k¡&1. nksuksa esa varj2. eqgkojs] muds vFkZ vkSj iz;ksx3. yksdksfä;k¡] muds vFkZ vkSj iz;ksx

¼[k½1. eqDr xxu gS% ek[kuyky prqosZnh] f'kdkxks O;k[;ku % Lokeh foosdkuUn o.kZ foU;kl % fo'oukFk izlkn feJ]2. O;kdj.k@lEiz"k.k dks'ky

¼d½ Hkk"kk vkSj O;kdj.k ¼[k½ lekl&jpuk vkSj izdkj ¼x½ lfU/k ¼?k½ laf{kfIr;k¡

bdkbZ &21. D;k fy[kw¡ \ % inqeyky iqUukyky c['kh Hk; ls eqfä % ts d`".kewfrZ f'kjh"k ds Qwy % MkW0 gtkjh izlkn f}osnh] ek.Mo %

jkeukjk;.k mik/;k;] i;kZoj.k % ladfyr] jk"Vªh; lsok ;kstuk ,d 'ks{kf.kd ikB~;dze % MkW0 jkekJ; ÞjRus'kß2. O;kdj.k@lEiz"k.k dkS'ky fucU/k ys[ku

bdkbZ &31. vkS|ksfxd dzkafr % MkW0 ';keukjk;.k nqcs] NksVk tknwxj % t;'akdj izlkn2. O;kdj.k@lEiz"k.k dks'ky

bdkbZ &4foKku vkSj lkfgR; % tSusUnz dqekj] foKku ifjHkk"kk] 'kk[kk,sa laf{kIr bfrgkl %ladfyr] izeq[k oKkfud vkfo"dkj vkSj gekjk thou %mn~Hko vkSj fodkl % ladfyr] Hkkjr dh oufLifr;ka vkSj tho% ladfyrA

bdkbZ &5Hkkstu% ladfyr] LokLF; % ladfyrAewY;kadu ;kstuk%& izR;sd bdkbZ ls ,d&,d iz'u iwNk tk;sxkA izR;sd iz'u esa vkarfjd fodYi gksxkA izR;sd iz'u ds 15 vad gksaxsAizFke rhu bdkbZ nks&nks [ksMksa ¼dze'k% 1 vkSj 2½ esa foHkDr gS] blfy, izR;sd iz'u ds Hkh nks Hkkx ¼dze'k% d vkSj [k½ gksaxsA vFkkZr ikB,oa lkekU; Kku ls laca) iz'u ds vad 5 ,oa [k vFkkZr Hkk"kk ,oa lEiz"k.k dkS'ky ls lac) iz'u ds vad 10 gksaxsA bdkbZ 4 ,oa 5 ij ikBvk/kkfjr iz'uksa ds vad dze'k% 15&15 gSaA bl izdkj iwjs iz'u i= ds iw.kk¡d 75 gksaxsA


Page No.03

B.Com. II YearGroup- Foundation CoursePaper Code- 201Subject- (A) fgUnh Hkk"kk vkSj oSKkfud psruk

B.Com. II YearGroup- Foundation CoursePaper Code -201Subject - (B) English Language and Scientific Temper

Unit-11. Walt Whitman – O Captain! My Caption!2. George Orwell – What is Science3. J. Bronowski - The Dilemma of The Scientist4. Will Durant – The Origin of Science5. Somerset Maugham – The Luncheon6. O Henry The Last Leaf7. Major Ancient Indian Scientist Adopted8. C.P Snow- Ramanujan9. Aldous Huxley – J.C.Bose10.Human Rights11.R.K Narayan – The Axe12.Dr. C.V Raman - Water13.Robert Frost – stopping by Woods on a Snow evening14.Dr. Yashodhara Mishra – Understanding Gender issues.

Unit-IIComprehension of an unseen passage question should be objective/Multiple- choice and should test (a) anunderstanding of the passage in question, and (b) a group of general language skills and issues with ReferenceWord and usage Withinthe passage.

Unit-IIIParagraph W riting:- Based on expansion word limit 100-150 words. Candidates to attempt any one of threealternative topics provided.

Unit-IVBasic language Skill-Vocabulary Synonyms Antonyms one word Substitution of Phrases, Prefixes, Suffixes andword Derivation making Sentence With Idioms and Phrases Corrections of Sentence W ith W ords Likely to beConfused QuestionShould not repeat the Examples Or exercises given in the text book.

Unit-VBasic language Skill- Grammar and Usage modals linking devices, tenses, and preposition verb formsStructures Gerunds Participles and infinitive, verbs followed by a preposition and phrasal verbs, articles anddetermines Countable and uncountable nouns adjectives, and adverbs. Questions Should not repeat theexample exercise given in the text book.

References:Editor Dr. M.C.SaxenaProf. Zaki-Ur-Rahman-Khan,Dr. Yashodhara MishraGeneral Editor Dr. Dhananjay Verma


Page No.04

B.Com. II YearGroup- Foundation CoursePaper Code -201Subject - (C) Environmental Studies

Unit -l1. Environment and Ecological Study2. Problem of natural Resources

Unit -ll1. Environmental pollution2. Bio- diversity and its Protection

Unit - lll1. Environment and Social issues2. Role of men in the Conservation of natural Resources.3. Human Population and Environment

Unit - lV1. Food Resources - World Food Problem2. Energy Resource - Increasing Demand for Energy3. multidisciplinary nature of environment studies

Unit -V1. Land Resource - land Degradation and induced. landslides in the lend Group Resources2. Environment Conservation laws3. Environment Wealth

References:-Dr. S.C. Jain , Environmental Studies, kailash publicationGupta & Agrawal Sahitya Bhawan Agra(u.p.)


Page No.05

B.Com. II YearGroup- AccountingPaper Code -202Subject - (A) Corporate Accounting

UNIT-IIssue of share, forfeiture, Reissue of shares and buy back of shares, Redemption ofPreference shares, Issue and Redemption of Debentures.

UNIT-IIFinal Accounts of Companies (Including calculation of managerial, Remuneration).Declaration of dividend, Profit and loss Appropriation Account and disposal of Profits,Calculation of Pre and Post incorporation Profit/Loss.

UNIT-IIIValuation of Goodwill and shares, Methods of Valuation, Accounts ofPublic utility Companies(Electricity Company)

UNIT-IVMeaning of Holding and Subsidiary Company, Preparation of ConsolidatedBalance Sheet of a holding Company with one Subsidiary Company, Accounting forLiquidation of Companies.

UNIT-VAccounting for Merger as Per as 14,Internal, Reconstruction of a Company asPer Indian Accounting Standard 14(Excluding Inter Company holding andReconstruction Scheme)

Reference-

Dr. S.M Shukla and Dr. S.P Gupta, Sahitya Bhawan Publications, Agra2013


Page No.06

B.Com. II YearGroup- AccountingPaper Code -202Subject - (B) Cost Accounting

UNIT-ICost -Meaning, Concept and Classification, Elements of Cost, Nature & Importance , Material ,Costing, Methods of Valuation of Material Issue. Concept & Material Control and its Techniques,Labour Costing Methods of W ages Payments.

UNIT-IIUnit Costing, Preparation of cost sheet and statment of cost (Including Calculation of TenderPrice)Overhead Costing, (Including Calculation of Machine Hour Rate).

UNIT-IIIContract and job Costing, Operating Costing.

UNIT-IVProcess Costing(Including Inter Process Profit and Reserve) Reconciliation of Cost and FinancialAccounts.

UNIT-VMerginal Costing- Profit, Volume Ratio, Break-even-point, margin of safety, Application ofBreak-even Analysis. Cost Audit-meaning, Importance and Techniques of Cost Audit, Cost AuditProgramme.

References-Dr. M.L Agarwal & DR.K.L Gupta, Sahitya Bhawan Publications Agra.


Page No.07

B.Com. II YearGroup-ManagementPaper Code -203Subject - (A) Financial Management

UNIT-IMeaning of Financial Management, Financial Functions. Financial Decisions and Financial Planningand Capitalisation.

UNIT-IICapital Structure, Theories of Capital Structure, Operating and Financial Leverages.

UNIT-IIICapital Budgeting, Rationing and Risk Analysis in Capital Budgeting, Cost of Capital

UNIT-IVDivided Policy, Management of working Capital, Financial of working Capital, Financing ofworking, Capital and Committees..

UNIT-VFactoring Services, Cash Management and cash Budget, Management of Receivable,management of Inventory.

References-Dr.S.C Jain, Sahitya Bhawan Publications Agra. Dr.J.C Vashnavey, Kailash Publications, Bhopal.


Page No.08

B.Com. II YearGroup-ManagementPaper Code -203Subject - (B) Principles of Management

UNIT-IManagement-Meaning, Nature & Importance, Functions & Principles of management, managementVs Administration, Development of managerial thoughts, Contribution by Taylor and Fayol,management by Exceptions and management by objectives, Social responsibility of management.

UNIT-IIPlanning-Concept, Process and Techniques, Decision making Concept and Process. Organization-Concept, Nature, Principles and Significance.

UNIT-III

Motivation-Concept Theory, Monetary and Non monetary motivation. Leadership- Concept andleadership stules, leadership Theories Direction and Control-Process and method.

UNIT-IVHuman Resources management-meaning, Objectives, Scope and Importance, Funcations andResponsibilities of HR Manager, Principles of H.R.M.

UNIT-VMan Power Planning- Recruitment, selection and Promotion. Training and Development-Methods ofTraining Program, Job Evaluation Concept and Techniques.

References-Dr. S.C Jain, Kailash Publications Bhopal.


Page No.09

B.Com. II YearGroup-Applied EconomicsPaper Code -204Subject - (A) Indian Companies Act

UNIT-ICompany-Definition, Characteristics, Types of Company Formation of Company, Promotion,Incorporation and Commencement of Business.

UNIT-IIDetailed Study of memorandum of Association, Articles of Association and Prospectus.

UNIT-IIIShares-share capital Types of shares, Transfer and Transmission of shares, shareholders v/s membersof the company. Debentures-meaning and Types, Borrowing Power, mortgages and charges.

UNIT-IVDirectors-managing Directors, whole time Director, Their qualifications, Appointment, Power, Dutiesand Liblities. Company-meetings, Types, Quoram, Voting, Resolution and minutes.

UNIT-VMajority, Powers and minority rights, Prevention of oppression and mismanagement,winding- up of Companies-Types and methods.

References-Dr. S.M Shukla, Sahitya Bhawan Publications Agra. Prof.Agrawal & Kothari, SBPD Publications Agra.


Page No.10

B.Com. II YearGroup-Applied EconomicsPaper Code -204Subject - (B) Financial Market Operation

Unit -lAn Overview of Financial Markets in India

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

Unit -lllCapital Market: Security Markets (a) New Issue Markets (b) Secondary Markets, Functions and Role ofStock Exchange, Stock Exchanges, National Stock Exchange (NSE), Bombay Stock Exchanges (BSE).

Unit -lVInvertors Protection: Grievance Concerning Stock Exchange Dealings and their Removal, GrievanceCell in Stock Exchange, Security Exchange Board of India ( SEBI).

Unit -VFinancial Services: Merchant Banking - Functions and Roles, SEBI Guidelines, Credit Rating - Concept,Function and Types.

Suggested Readings:

1. Gupta S. B.: Monetary Planning of India, S. Chand , New Delhi.

2. Khan M. Y.: Indian Financial System, [] Theory and Practice, Tata Mc Graw Hill

3. Reserve Bank of India: Bulletins.

4. Reserve Bank of India: Annual Report (s)

5. Khubchandani : Practice and Law of Banking ; Macmillan India Ltd. New Delhi.

6. Sethi T. T. : Mudra Banking & Antarrastriy vyapar, L. N. Agra ( in Hindi )


Page No.11

B.Com. II YearGroup-Computer ApplicationPaper Code -204Subject - (A) Database Management System

Unit – ICategorisation of DBMS system, Network, Hierarchical and relation database, Application ofDBMSsystems.Relational data base management systems, W hy to use them and where, DataDescription language, Data manipulation Language and Datacontrol Language.

Unit – IIIntroduction to DBASE, DBASE commands, Development of an application under DBASE, usingforms,Screen and PRG files.Security consideration in database management systems, Performanceimprovement in database.

Unit – IIIRelation database- advanced concept, Introduction to ORACLE or a similar RDBMS on a multi userenvironment.

Unit – IVIntroduction to Relation Algebra, Structure Query language, Form design an advanced RDBMS, Reportgenerator query by example and Report by form. Accessing RDBMS using programming language,RDBM menu, RDBMS network.

Unit – VSystem management, User management, Security consideration.

Suggested Books:-

1. Date C.J., Database Systems, Addison W esley.2. Korth, Database Systems Concepts, McGraw Hill.


Page No.12

B.Com. II YearGroup-Computer ApplicationPaper Code -204Subject - (B) Structured Programming and Advanced Topics in Computers

Unit – IIntroduction Need of structured Programming, Method of documentation, Methods of analysing aprogram requirements.

Unit – IIData flow diagrams. Entity relationship charts Flow charts.

Unit – IIIVarious categories of Programming language (3GI. 4GI. etc.) Introduction to C Program development inC using structured programming concepts

Unit –IVComputer animation, Artificial intelligence, dedicated computers ATMs Data encryption

Unit – VData communication and networking (course to be modified every year to take care of the latestdevelopments) Visits to computer industry.

PR ACTICALDesign of a databases for a business application, design data entry forms and reports layouts for thisdatabase. Creation of programs to access and manipulate database. Development of application inRDBMS. Development of application in C.

LIST OF HARDW ARE AND SOFTW ARES ITEMS Nos.

Hardw arePC AT 386 DX 233 Mhz. 16 MB RAM2 Serial, 2 Parallel Ports300 MD HDD, 1.2 MB FDD VGA card, Morichrome Monitor101 KeyboardsPC At. 386 SX20 MHz, 4 MB RAM,2 Serial, 2 Parallel Ports300 MBI-IHDD, 1.2 MB FDD VGA Card, Monochrome Monitor Document2101 Keyboards- Mouse- Printers (300 Cps.9 pin)- 5 KVA CVI- Air Conditioner (1 ton)


Page No.13

Software- Microsoft DOS 5.0/6.0- Microsoft C 5/01 or latest version- Lotus 1-2-3 latest Version- DBAS 1:- IV Latest Version- ORACLE 6.0/7.0 (DOS Version)- Coral Draw- Microsoft Window’s- Auto Cad/Auto Sketch Auto Animator

List of Books:Sr. Title Authors and Publications

Book Group: Animation

1. Computer Animation Management Thalmnn, Spriger Development of a business application in RDBMSDevelopment of a business application in C

List of Hardware and Software Items

- PC 386 Dx (2in No’s) - 33 MHz 16MB RAM- 2 Serial, 2 Parallel ports - 300 MB HDD,1.2 MB FDD- VGA Card monochrome Monitor - 101 Keyboard

- PC AT 3836 - 20mhz. 4 MB RAM,- 2 Serial, 2 Parallel Ports - 101 Keyboards- VGA Card monochrome Monitor - Printers (300 Cps, 9 Pin)- Mouse - Air Conditioner (1 ton)- 5 KVA CVI


Page No.14

B.Com. II YearGroup-ProjectPaper Code -205

Unit – 1Concept of Project, classification of Project, Identification, Sources of Project Ideas.

Unit- 2Project Formulation feasibility analysis, Technical and Risk Analysis.

Unit – 3Project Finance-Sources of Project Finance, Scheme of Financial Institutions.

Unit – 4Project Implementation requirement for Successful Implementation Concept and Necessity of ProjectManagement System.

Unit – 5Pre and Post Project evaluation,Project audit, environmental appraisal Of Project.


Page No.15


SYLLABUS

For


Page No.01

B.Com. III Year 2014-15Scheme of Examination

PaperCode

Group Paper Name Marks


301 Foundation Course(A) Hindi - - 50 17(B) English - - 50 17(C) Computer - - 50 17

(B) Auditing - - 75 25

303 Management(A) Human ResourceManagement

- - 75 25

(B) Principles of Statistics - - 75 25

304

Applied Economics

(A) InternationalMarketing

- - 75 25

(B) Principles of InsuranceBusiness

- - 75 25

OR OR - - 75 25

Computer Application(A) Networking andInternet

50 25 - -

(B) Database Management 50 25 - -305 Project 100 -

Total 700


Page No.02

302 Taxation & Auditing (A) Taxation - - 75 25

B.Com. III YearGroup- Foundation CoursePaper Code- 301Subject- (A) fgUnh

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Page No.03

B.Com. III YearGroup- Foundation CoursePaper Code- 301Subject- (B) English

Unit-1Essay type answers in about 200 words. Four essay types question to be asked andtwo be attempted.

Unit-2Writing skills for composition- Essay writing.

Unit-3Précis writing.

Unit-4(a) Reading comprehension of unseen passages. (b) Vocabulary based on text.

Unit-5Grammar: Advanced Exercises.

Note- Question on unit I and IV (b) shall be asked from the prescribed text. Whichwill comprise of popular creative writings and the following items.Minimum needs: Housing and transport, Geo-economic profile of M.P. ofeducation and culture, Women empowerment , Management of change (Physicalquality of life) . War and human survival. The question of human social value, newEconomic philosophy recent liberalization methods democratic decentralization (withreference to 73, 74 constitutional amendment.)

The English language shall be sponsored by the M.P.Hindi Granth Academy.


Page No.04

Unit -I• Basic concept and definition of Income Tax, Income, Agriculture Income,

Exempted Income, Residential status and its impact on tax liability• Deemed Income, clubbing Income, carry forward and setoff losses.

Unit -II• Taxable Income under the head of salary.• Deduction from G.T.J., calculation of Total income of Individual.

Unit -III• Taxable Income under the head of house property• Computation of total income of H.U.F. calculation of Tax liabilities for

individual & H.U.F.

Unit -IV• Taxable Income under the head of business and profession.

• Computation of total income of firm.

Unit-V

• Taxable Income under the head of capital

• Assessment procedure, Income tax authorities, tax deduct at source,advanced payment of tax.

References:1. Mehrotra H.C.- Income Tax, Sahitya Bhawan Publication.2. Sripal Shaklechar - Income Tax, Sahitya Bhawan Publication.


Page No.05

B.Com. III YearGroup - Taxation & AuditingPaper Code -302Subject - (A) Taxation

B.Com. III YearGroup - Taxation & AuditingPaper Code -302Subject - (B) Auditing

Unit -IIntroduction - Meaning, objective and types, audit program working papers andevidences, audit procedure.

Unit -IIInternal check system, Internal control routine checking.

Unit -IIIVouching- Verification of Assets and liabilities.

Unit -IVCompany Auditor appointment, power duties and liabilities audit of Educationaland non profit Institution.

Unit -VInvestigation Objective, Difference between audit and Investigation, process ofInvestigation, Auditors report, clear and Qualification report.

References:1. Dr. T.R. Sharma - Auditing2. Jain & Khandelwal - Auditing


Page No.06

B.Com. III YearGroup - ManagementPaper Code -303Subject - (A) Human Resource Management

Unit -IHuman Resource Management - Meaning, objectives, scope andImportance. Function and responsibilities of H.R. manager, Principles of H.R.M.

Unit -IIMan power planning - Recruitment, selection, promotion.

Unit -IIITraining and Development method of Training, Performance, Job evaluationconcept and Technique.

Unit -IVIndustrial Relation- Concept, Scope and objectives. Trade union their function androle. Industrial unrest causes and remedies.

Unit -VIndustrial Dispute- Prevention and Settlement of Industrial dispute, collectivebargaining.

References:1. Navalkha & Sharma - Human Resource Management.2. Mamoria & Mamoria - Humana Resource Management.


Page No.07

B.Com. III YearGroup - ManagementPaper Code -303Subject - (B) Principles of Statistics

Unit -IMeaning, Definitions, Significance, Scope and limitations of Statistics, Statisticalinvestigation. Process of Data collection, Primary and secondary Data, methods ofsampling. Preparation of Questionnaire, classification and Tabulation of Data,Preparation of Statistical Series and its Types.

Unit -IIMeasurement of central tendency- mean, median, Quartile, mode, Geometric meanand Harmonic mean.

Unit -IIIDispersion and skewness, Analysis of Time series - meaning, Importance, components,Decomposition of time series, measurement of long term trends, measurement ofcyclical and irregular fluctuation.

Unit -IVCorrelation- Meaning, Definition, Types and Degree of correlation, methods ofcorrelation.Regression Analysis- Meaning, uses, difference between correlation and regression,linear regression, regression equations, calculation of co- efficient of Regression.

Unit -VIndex Number -meaning, characteristics, Importance and uses. Construction of IndexNumber-cost of living Index, fisher's Ideal Index number.Diagrammatic and Graphic Presentation of Data.

References:Dr.S.M. Shukla, Sahitya Bhawan.


Page No.08

B.Com. III YearGroup - Applied EconomicsPaper Code -304Subject - (A) International Marketing

Unit -IInternational Marketing - Definitions, Nature and scope of International market,Domestic marketing v/s International marketing, Foreign Market entry made decision.

Unit -IIProduct planning for International market, product designing, branding and packaging.

Unit -IIIInternational pricing, factors Influencing International price, pricing process and methodInternational price causation and payments conditions.

Unit -IVInternational Distribution, Distribution channels, logistics decisions, selections andAppointment of Foreign Agent.

Unit -V• Export policy and practices in India, steps in starting and export Business.• Exporting Pricing, Export Finance.

References:1. P.K. Jain - International Marketing.2. Sharma & Sharma - International Marketing.


Page No.09

B.Com. III YearGroup - Applied EconomicsPaper Code -304Subject - (B) Principles of Insurance Business

Unit -IConcept, Nature, function of advantage of insurance, Principle of insurance.

Unit -IIAssignment of surrender of life insurance policy.

Unit -IIIFire Insurance - Features & Conditions of fire insurance policy, procedure of claimsettlements.

Unit -IVLIC- Its object m& Function.

Unit -VInsurance agents Qualification, duties & function development offers.

References:1. Dr. Balchandra Shrivastava - Principles of Insurance.2. Dr. Ramesh Managal - Principles of Insurance (Hindi).


Page No.10

B.Com. III YearGroup - Computer ApplicationPaper Code -304Subject - (A) Networking and Internet

Unit -IComputer network and their uses, communication process, communication types -simplex half duplex, full duplex, communication protocol, communication channel,twisted coaxial, fibre ODHC, serial & parallel communication, modem, bridge, routersworking & characteristics, types of network connection, dial up leased line, broadband,based band, types of network- LAN, WAN,MAN. Network toplologies: Ring, Bus, Star,Mesh, Tree and bridges, hub, route, repeater gateway.

Unit -IIHardware & Software for network, reference models -OSI model, TCP/IP models,network security, cryptography, secret key, public key, algorithm, and authentication.

Unit -IIIEmail-concept, pop and web based email merits address, basic of sending and receivingemail, protocol, free email service, FTP and its usage, Telnet concept, Remote loggingprotocols, Internet chatting, voice chat and test chat.

Unit -IVWWW- History, working, web browser, its functions, concept of search engine,HTTP,URLS, Web server, web protocol.HTML- Concept of Hyper text, version of HTML, Head & Body section, imageshyperlink, Badeground and color controls, table, layout and presentation use of fontsize and attrigbute, list types and its tags.

Unit -VE-Commerce:- Concept, Advantages and disadvantages, Internet and e- businessapplicationsElectronic payment system:- Introduction, types of electronic payment system, smartcards and credit card based electronic payment system.

References:1. Black, U "Computer Network, protocols, standards and Interference" Prentice Hall of India.2. Internet and web design made easier by A.monsoor, pargya Publication, Mathura.3. Tanenbour AS. "Computer Networks" Prentice Hall of India.


Page No.11

B.Com. III YearGroup - Computer ApplicationPaper Code -304Subject - (B) Database Management

Unit -IDatabase design, Advantages of database system, redundancy, consistency, sharingstandard integrity, security data independence, concept of distributed database DBMS.

Unit -IIArchitecture of database system, schema, subschema, logical and conceptual view, DDL,DML, Database administration.

Unit -IIIDatabase file, Record, file type, creating database file. Structure, entertain, removing ,updating, searching, sorting, viewing record, closing database, Index- creating index,ascending and descending order, saving index file.

Unit -IVData Models, Relational models, structure of tapple, attributes, relation, normalization,key primary key, candidate key, alternet key, relational calculus and relational algebra,union set, difference, cartesian product selection, intersection quotient and join.Normal form firsts, second and third degree forms.

Unit -VSQL- SQL Functions- character functions, numeric functions, data types conversionfunction, miscellaneous functions, joins, natural join, self join, subquaries, view,synonyms, sequence, index, creating table, Inserting table, deleting table, modifyingtable.

References:1. Sumita Arora"Informatic Practice Class XII", Galgotta Pub, New Delhi.2. Data C.J. "Introduction to database system", Naroso Publishing House, New Delhi.

Practical:Internet, Various browsers, E-mailing, HTML Tags, web designing.


Page No.12

B.Com. III YearGroup - Computer ApplicationPaper Code -305Subject - Project

Unit -IConcept of Project, Classification of Project, Identification, Sources of Project Ideas.

Unit -IIProject Formulation feasibility analysis, Technical and Risk Analysis.

Unit -IIIProject Finance- Sources of Project Finance, Scheme of Financial Institutions.

Unit -IVProject Implementation requirement for Successful Implementation Concept andNecessity of Project Management System.

Unit -VPre and Post Project evaluation, Project audit, Environmental appraisal of Project.


Page No.13

SWAMI VIVEKANAND UNIVERSITY, SIRONJA, SAGAR (M.P.) · Unit -IV Basic language skills-Vocabulary:...

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