cjdrmYyk fo'ofo|ky;]HkksikyBarkatullah University, Bhopal

As per model syllabus of U.G.C. New Delhi, drafted by Central Board of Studies and Approved by Higher Education and the Governor of

M.P.

okf.kT; ladk; Faculty of Commerce

Syllabus & Prescribed Books

B.Com. Sem. Examination 2010-11 VI Semester

(10+2+3)

izdk’kd dqylfpo

cjdrmYyk fo’ofo|ky;]Hkksiky

2010&11 ewY; % 50-00

1

BARKATULLAH UNIVERSITY, BHOPAL

GROUP OF THE SUBJECT

FOUNDATION COURSE IN COMPULSORY REGULAR CANDIDATE

1. Regular group : All Compulsory Subjects.

2. Comp. App./Tax Procedure and Practice/Foreign Trade Practice &

procedure/ Principal & Practice of Management Insurance/ Office

Management & Sec. Practice/ Tourism and Travel Management/

Adverting Sales Promotion & Sales Management (any one subjects in

place of Economics group in B.Com I & II)

3. B.Com. III Opt. speciliazation Group (C) or vocational Group (D) any

one.

2

COURSEWISE SCHEME

Sixth Semester

1. Course Code : 9. Maximum marks:: 450

2. Course Name : B.Com. 10. Minimum Passing percentage : 33

3. Total Subject : 4 11. Project Work : 50

4. Compulsory Subject : 3 12. Project Passing marks : 17

5. Optional Subject : 1 13. Practical : Y

6. Internship Marks : N

7. Internship Passing Marks : N

8. Project : Y

Sub.

code

Subject Name Theory Practical Total

Paper CCE Total Marks

1st 2nd 3rd Max. Min. Max. Min. Max. Min. Max. Min. Max. Min.

Compulsory

Foundation Course 35 35 25 95 32 30 10 125 42 25 08

BCIT

150 50

Accounting Gr.-I 35 35 0 70 23 30 10 100 33 0 0 100 33

Business Management Gr.-II 35 35 0 70 23 30 10 100 33 0 0 100 33

Optional Paper (Select Any 1)

Applied Economics Gr.-III 35 35 0 70 23 30 10 100 33 0 0 100 33

Vocational Course

I. Computer application 26 26 0 52 18 23 7 75 25 25 08 100 33

II. Office Management and

Secretarial Practice

26 26 0 52 18 23 7 75 25 25 8 100 33

III. Principles and Practice of

management of Insurance

35 35 0 70 23 30 10 100 33 0 0 100 33

IV. Tax - Procedure &

Practice

35 35 0 70 23 30 10 100 33 0 0 100 33

V. Tourism and Travel

Management

35 35 0 70 23 30 10 100 33 0 0 100 33

VI. Foreign Trade Practices and

Procedures

35 35 0 70 23 30 10 100 33 0 0 100 33

VIII. Advertising Sales & Sales

Management

35 35 0 70 23 30 10 100 33 0 0 100 33

fo'ks"k Vhi%& fo}r ifj"kn dh LFkkbZ lfefr dh cSBd

fnukad 26@12@08 ds in dzekad 8@13@43 ds fy;s x;s fu.kZ; vuqlkj Lukrd esa izkstsDV dk;Z essa 33 izfr’kr mRrh.kkZad vad izkIr djuk

3

vfuok;Z gksxkA rnkuqlkj izkstsDV ds vadksa dks Js.kh iznk; gsrq x.kuk esa ugh fy;k tkosxkA

4

Department of Higher Education, Govt. of M.P.Semester wise Syllabus for Under Graduates

as recommended by Central Board of Studies and approved by the Governor of M.P.

Session 2010-11

Class : ch-,-@ch-,l-lh-@ch-dkWe@ch-,l-lh- ¼x`g foKku½@ch-lh-,-@

ch-,- ¼eSustesUV½ Subject : vk/kkj ikB~;dze Paper Title : isij &I lEizs"k.k ,oa lapkj la/kku Semester : VI

dqy vad & 35

bdkbZ &1

1- oSf’od psruk % vk’k; vkSj mn~ns’;

2- lapkj lalk/ku % lEidZ ds f{kfrt

bdkbZ &2

1- jsfM;ksa

2- lekpkj i=

bdkbZ&3

1- jaxeap

2- flusek

3- nwjn’kZu

bdkbZ &4

1- dEI;wVj % ifjp;

¼d½ vUrZtky ¼baVjusV½

¼[k½ bZ&esy

¼x½oscdse ¼n`’; laokn½

¼?k½ laokn ¼psfVax½

bdkbZ &5

1- nwjHkk"k & foKku dh lkSxkr

5

2- eksckby

¼d½ u, ;qx dh nLrd

¼[k½ ojnku vkSj vfHk’kki

Department of Higher Education, Govt. of M.P. Semester wise syllabus for under Graduates

As recommended by Central Board of Studies and Approved by HE the Governor of M.P.

Session 2010-11

Class - B.A./B.Sc./B.Com/B.Sc.(H.S.)/B.C.A./B.A. (Mgt.)Subject - Foundation Course Paper - Paper II English Language and Development Semester - VI

Max. Marks : 35Texts for Units I & II :

1. William Wordsorth, “The world is too much with us.”

2. Kalpana Sharma, “Hitting Dowry for a Six, “(The Hindu, 1

June 2003)

3. Ashok Vajpeyi and Anil Sharma, Images Beyond the Surface:

Madha Pradesh, Pages 17-20.

4. Sushant Shetty, “A Great Hangout!” ,section 2 (pages 58-60,

Reader’s Digest, September 2007)

5. “Is Print Dead?” From How Did It Really Happen” Reader’s

Digest, Publication.

6. J. Krishnamurti, “Rational Viewpoints”.

7. C.V. Raman, “The Spirit of Science”, Extract from the

Convocation Address, Agra University, 18 November 1950.

Unit-I Short-answer questions. 3× 2 =6

Unit-II 100- word questions. 2× 4 =8

Unit-III Short essay of about 250-300 words. Three 7

alternative topics to be provided, candidates to

attempt any one.

6

Unit-IV Translation of a short passage of about 100 words form

Hindi to English.

7

Unit-V Drafting a CV, writing e-mail messages for business or

official purposes. 7

7

Department of Higher Education, Govt. of M.P. Semester wise syllabus for under Graduates

As recommended by Central Board of Studies and Approved by HE the Governor of M.P.

Session 2010-11

Class - B.A./B.Sc./B.Com/B.Sc.(H.S.)/B.C.A./B.A. (Mgt.)Subject - Foundation Course Paper - Paper III Basic Computer Information Technology-II Semester - VI

Max. Marks : 25

Unit-I Word Processing : Word

• Introduction to word Processing.

• MS Word: features, Creating, Saving and Operating Multi document windows,

Editing Text selecting, Inserting, deleting moving text.

• Previewing documents, Printing document to file page. Reduce the number of

pages by one.

• Formatting Documents: paragraph formats, aligning Text and Paragraph,

Borders and shading, Headers and Footers, Multiple Columns.

Unit II Introduction to Excel

Excel & Worksheet:

• Worksheet basic.

• Creating worksheet, entering data into worksheet, heading information, data

text, dates, alphanumeric, values, saving & quitting worksheet.

• Opening and moving around in an existing worksheet.

• Toolbars and Menus, keyboard shortcuts.

• Working with single and multiple workbook coping, renaming, moving, adding

and deleting. coping entries and moving between workbooks.

• Working with formulas & cell referencing.

• Autosum.

• Coping formulas

• Absolute & Relative addressing.

8

Unit-III Introduction to Power Point

• Features and various versions.

• Creating presentation using Slide master and template in various colour scheme.

• Working with slides make new slide move, copy, delete, duplicate, lay outing of

slide, zoom in or out of a slide.

• Editing and formatting text: Alignment, editing, inserting, deleting, selecting,

formatting of text, find and replace text.

Unit -IV Power Point – II

• Bullets , footer, paragraph formatting, spell checking.

• Printing presentation Print slides, notes, handouts and outlines.

• Inserting objects Drawing and Inserting objects using Clip Arts picture and

charts.

• Slide sorter, slide transition effect and animation effects. Presenting the show

making stand alone presentation, Pack and go wizards.

Unit –V Evolution, Protocol, concept, Internet, Dial-up connectivity, leased line,

VSAT, Broad band, URLs, Domain names, Portals. E-mail, Pop & web

based Email. Basic of sending and receiving Emails, Email & Internet

Ethics, Computer virus, Antivirus software wage, Web Browers.

Books Recommended

1- MkW- ,l-ds- fot;] MkW- izdt flag % dEI;wVj foKku ,oa

lwpuk izkS|ksfxdh] e/;izns’k fgUnh xzUFk vdkneh]

HkksikyA

2- MkW- iadt flag dEI;wVj v/;;u] jke izlkn ,aM lal

3- MkW- f=HkqouukFk 'kqDy& fgUnh dE;wfVax] fodkl

izdk’ku] dkuiqj

9

Department of Higher Education, Govt. of M.P. Semester wise syllabus for under Graduates

As recommended by Central Board of Studies and Approved by HE the Governor of M.P.

Session 2010-11

B.A./B.Sc./B.Com/B.Sc.(H.S.)/B.C.A./B.A. (Mgt.)Practical

Semester - VIMax. Marks : 25

Ms-Power Point:

Creating new slide, formatting slide layout, slide show & sorter, Inserting new slide, slide no.,

date, time, chart, formatting slide, tool operation.

List of suggested practical work:

• Under standing of a dial up connection through modern.

• Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger.

• Registration an e-mail address.

• Understanding of e-mail drafting.

• Understanding of address book maintenance for e-mail.

• Understanding of different mail program tools.

• Send and receive functions of e-mail.

Note- Minimum laboratory timing of six hours in a week.

Course Plane:

• No. of Units –

• No. of Marks –

• Total No. of Lectures required -

• Hours of Practical work required

10

Department of Higher Education, Govt. of M.P.Semester wise Syllabus for Under Graduates

as recommended by Central Board of Studies and approved by the Governor of M.P.

Session 2010-11

Class : ch-,-@ch-,l-lh-@ch-dkWe@ch-,l-lh- ¼x`g foKku½@ch-lh-,-@

ch-,-¼eSustesUV½Subject : vk/kkj ikB~;dze Paper Title : isij &III csflDl vkWQ dEI;wVj rFkk baQksjes’ku VsDukWykth&2 Semester : VI

11

12

Department of Higher Education, Govt. of M.P. Semester wise syllabus for under Graduates

As recommended by Central Board of Studies and Approved by HE the Governor of M.P.

Session 2010-11

B.A./B.Sc./B.Com/B.Sc.(HS)/B.C.A./B.A. (Mgt.)Practical

Semester - VIMax. Marks : 25

Ms-Power Point:

Creating new slide, formatting slide layout, slide show & sorter, Inserting new slide, slide no.,

date, time, chart, formatting slide, tool operation.

List of suggested practical work:

• Under standing of a dial up connection through modern.

• Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger.

• Registration an e-mail address.

• Understanding of e-mail drafting.

• Understanding of address book maintenance for e-mail.

• Understanding of different mail program tools.

• Send and receive functions of e-mail.

Note- Minimum laboratory timing of six hours in a week.

Course Plane:

• No. of Units –

• No. of Marks –

• Total No. of Lectures required -

• Hours of Practical work required

13

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Accounting Group

ys[kkadu lewg Title of the paper/ iz’ui= dk 'kh"kZd

I-Income Tax for Business

O;olk; ds fy, vk;dj Compulsory/ vfuok;Z ;k Optional/ oSdfYid

Compulsory/ vfuok;Z

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUNIT I: Deemed income, clubbing income, carry forward & set off losses.

UNIT II: Deduction from G.T.I., calculation of total income of individual.

UNIT III: Computation of total income of H.U.F., calculation of Tax liabilities for

individual & H.U.F.

UNIT IV: Computation of total income of firm.

UNIT V: Assessment procedure, income tax authorities, tax deduct at source, advanced

payment of tax.

bdkbZ 1% ekuh xbZ vk;] vk; dk feyku] gkfu;ksa dh iwfrZ vkSj

vkxs ys tkukA

bdkbZ 2% ldy dqy vk; esa ls feyus okyh dVkSfr;k¡ O;fDr;ksa

ds lEcU/k esa dqy vk; dh x.kukA

bdkbZ 3% la;qDr fgUnw vfoHkkftr ifjokj dh dqy vk; dh x.kuk]

14

O;fDr rFkk fgUnw vfoHkkftr ifjokj ds lEca/k esa dj nkf;RoA

bdkbZ 4% QeZ dh dqy vk; dh x.kukA

bdkbZ 5% dj fu/kkZj.k izfØ;k] vk;dj inkf/kdkjh] mn~xe LFkku

ij dj dh dVksrh] dj dk vfxze HkqxrkuA

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|] Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

15

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Accounting Group

ys[kkadu lewg Title of the paper/ iz’ui= dk 'kh"kZd

II-Indirect Tax

vizR;{k dj Compulsory/ vfuok;Z ;k Optional/ oSdfYid

Compulsory/ vfuok;Z

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUnit-1 Central Sales Tax- Introduction, Importance terms and Definitions Under C.S.T.

1956, Provisions relating to inter state sale, Determination of gross Turnover and

Taxable sale.

Unit-2 M.P.VAT- Introduction, Tax free Goods, Registration and Licensing of dealer.

Unit-3 M.P.VAT- Assessment Procedure, Computation of taxable turnover and VAT,

tax payment and recovery of tax.

Unit-4 Input tax rebate, VAT authorities, power and Duties Appeal and Revision.

Unit-5 Service tax – Introduction, Objective, Main Provision, Assessment procedure

and Computation of service Tax.

bdkbZ&1 dsUnzh; fodz; dj & ifjp; ,oa egRoiw.kZ ifjHkk"kk,saA

¼dsUnzh; fodz; dj vf/kfu;e ds varxZr½] varZjkT;h; O;kikj ls

lacaf/kr izko/kku] ldy fodz;] ,oa dj ;ksX; foØ; dk fu/kkZj.kA

bdkbZ&2 e/;izns'k ewY; laof/kZr dj& ifjp;] dj eqDr eky]

O;kikjh dk iath;u ,oa vuqKkiuA

16

bdkbZ&3 e/;izns'k ewY; laof/kZr dj& dj fu/kkZj.k dh

fof/k] dj ;ksX; vkorZ] osV dh x.kuk] dj dk Hkqxrku vkSj

olwyhA

bdkbZ&4 buiqV VsDl fjcsV] ewY; laof/kZr dj inkf/kdkjh] muds

vf/kdkj ,oa drZO;] vihy ,oa iquZfopkjA

bdkbZ&5 lsok dj& ifjp;] mn~ns';] eq[; izko/kku] dj fu/kkZj.k

fof/k ,oa dj dh x.kukA

Suggested Readings:

Dr.H.C.Mehrotra: Indirect tax

V.K.Singhania: Indirect tax

Shripal Saklecha: Indirect tax.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]

Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k

tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj

vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

17

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Management Group

izca/k lewg Title of the paper/ iz’ui= dk 'kh"kZd

I-Human Resources Management

ekuo lalk/ku izca/k Compulsory/ vfuok;Z ;k Optional/ oSdfYid

Compulsory/ vfuok;Z

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUnit-1 Human Resources Management- Meaning, Objectives, Scope and

Importance. Function and Responsibilities of H.R. Manager. Principles of

H.R.M.

Unit-2 Man Power Planning- Recruitment, Selection Promotion.

Unit-3 Training and Development Method of Training, Performance, Job

evaluation Concept and Technique.

Unit-4 Industrial Relation- Concept, Scope and Objectives. Trade union their

function and role. Industrial unrest causes and remedies.

Unit-5 Industrial Dispute- Prevention and settlement of Industrial dispute,

Collective bargaining.

bdkbZ&1 ekuo lalk/ku izca/k& vFkZ] mn~ns';] {ks= ,oa

egRo] ekuo lalk/ku izca/kd ds dk;Z ,oa nkf;RoA ekuo

lalk/ku izca/k ds fl)karA

18

bdkbZ&2 ekuo Je fu;kstu& HkrhZ] p;u] inksUufr A

bdkbZ&3 izf'k{k.k ,oa fodkl& izf'k{k.k dh fof/k;kWa] fu"iknu]

ewY;kadu] dk;ZewY;kadu vo/kkj.kk ,oa rduhdA

bdkbZ&4 vkS|ksfxd laca/k& vo/kkj.kk] {ks= vkSj mn~ns';A

Je la?k] buds dk;Z ,oa Hkwfedk] vkS|ksfxd la?k"kZ]

dkj.k vkSj lek/kkuA

bdkbZ&5 vkS|ksfxd la?k"kZ dh jksdFkke ,oa fuokj.k] lkewfgd

lkSnsckthA

Suggested Readings:

Navlakha & Sharma: Human Resource Management.

Mamoria & Mamoria:Human Resource Management.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus]

tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]

Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k

tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj

vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

19

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Management Group

izca/k lewg Title of the paper/ iz’ui= dk 'kh"kZd

II-Auditing

vads{k.k Compulsory/ vfuok;Z ;k Optional/ oSdfYid

Compulsory/ vfuok;Z

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUnit-1 Introduction- Meaning objective and types audit program working papers

and Evidences audit procedure.

Unit-2 Internal Check System, Internal Control Routine Checking.

Unit-3 Vouching- Verification of Assets and Liabilities.

Unit-4 Company Auditor appointment, Power duties and Liabilities audit of

Educational and Non Profit institution.

Unit-5 Investigation objective, Difference between audit and Investigation,

Process of Investigation, Auditors report, clear and Qualification report.

bdkbZ&1 ifjp;&vFkZ] mn~ns';] izdkj] vads{k.k dk;Zdze] vads{k.k

laca/kh dkxt i= ,oa lk{;] vads{k.k dk;Z fof/kA

bdkbZ&2 vkarfjd fujh{k.k i)fr] vkarfjd fu;a=.k] uSR;d tkWap] ,oa tkWap ijh{k.kA

bdkbZ&3 izek.ku& laifRr;ksa ,oa nkf;Roksa dk lR;kiuA

bdkbZ&4 daiuh vads{k.k& fu;qfDr] 'kfDr] nkf;Ro] f'k{k.k ,oa xSj

20

ykHk laLFkkvksa dk vads{k.kA

bdkbZ&5& vuqla/kku&mn~ns'; vads{k.k ,oa vuqla/kku esa

varj] vuqla/kku dh izfdz;k] vads{k.k izfrosnu& LoPN ,oa

e;kZfnr izfrosnuA

Suggested Readings:

Dr.T.R.Sharma: Auditing.

Jain & Khandelwal: Auditing.

Tondon: Auditing.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]

Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k

tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj

vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

21

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Applied Economics

vFkZ’kkL= lewg Title of the paper/ iz’ui= dk 'kh"kZd

I-International Marketing

vUrjkZ"Vªh; foi.ku Compulsory/ vfuok;Z ;k Optional/ oSdfYid

Optional/ oSdfYid *

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUnit-1 International Marketing- Definitions, Nature and Scope of International Market,

Domestic Marketing v/s International Marketing, Foreign Market entry made

decision.

Unit-2 Product Planning for International Market, Product designing, Branding and

Packaging.

Unit-3 International Pricing, Factors Influencing International Price, Pricing process and

Method International Price Causation and Payments Conditions.

Unit-4 International Distribution, Distribution Channels, Logistics decisions, Selection

and Appointment of Foreign Agent.

Unit-5 Export Policy and Practices in India, Steps in Starting an Export Business,

Exporting Pricing, Export Finance.

bdkbZ&1& varjkZ"Vªh; foi.ku dh izd`fr] ifjHkk"kk ,oa {ks=] ?

kjsyw foi.ku ,oa vUrjkZ"Vª; foi.ku] fons'kh cktkj] izos'k

ek/;e laca/kh fu.kZ;A

bdkbZ&2& mRiknu fu;kstu] mRiknu [kkdk] czkfMax ,oa

isdsthdj.kA

bdkbZ&3& varjk"Vªh; ewY;& varjkZ"Vªh; ewY;ksa dks

izHkkfor djus okys ?kVd] dher fu/kkZj.k izfdz;k ,oa

22

fof/k;kWa] varjkZ"Vªh; ewY;] fufonk ,oa Hkqxrku 'krsZA

bdkbZ&4& varjkZ"Vªh; forj.k okfgdk;sa ,oa rdZ laxr

fu.kZ;]fons'kh fodz; vfHkdrkZ dk p;u ,oa fu;qfDrA

bdkbZ&5& Hkkjrh; fu;kZr uhfr;kWa ,oa i)fr;kWa] ,d fu;kZr

O;kikj dks izkjaHk djus ds pj.k] dhersa ,oa fu;kZr foRrA

* Papers under vocational course maybe prescribed as board of studies of related

University.

*O;kolkf;d ikB~;Øe ds vUrxZr iz’u i=ksa dk fu/kkZj.k

lEcfU/kr fo’ofo/kky; ds v/;;u e.My ds }kjk gksxk A

SUGGESTED READINGS:

P.K.Jain: International Marketing.

Sharma & Sharma: International Marketing.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]

Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k

tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj

vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

23

mPp f’k{kk foHkkx] e-iz- 'kklu

ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk

vuqeksfnrDepartment of Higher Education, Govt. of M.P.

B.Com (Graduate) semester wise SyllabusAs recommended by Central Board of Studies and approved by the Governor of M.P.

Session /l= 2010-11

Class @d{kk B.Com. 3rd year

Semester /lsesLVj VI

Subject@fo"k;Applied Economics

vFkZ’kkL= lewg Title of the paper/ iz’ui= dk 'kh"kZd

II-Project Planning and Control

ifj;kstuk fu;kstu ,oa fu;=.kCompulsory/ vfuok;Z ;k Optional/ oSdfYid

Optional/ oSdfYid *

Max. Marks@vf/kdre~ vad 35

Particulars/fooj.kUnit-1 Concept of Project, Classification of Project identification, Sources of Project

Ideas.

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

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

Unit-4 Project Implementation requirement for Successful Implementation Concept and

Necessity of Project Management system.

Unit-5 Pre and Post Project evaluation, Project audit, environmental appraisal of

Project.

bdkbZ&1& ifj;kstuk dh vo/kkj.kk] oxhZdj.k] ifj;kstuk dk p;u]

ifj;kstuk fopkjksa ds L=ksr

bdkbZ&2& ifj;kstuk fofuekZ.k] vkSfpR; fo'ys"k.k rFkk tksf[ke

fo'ys"k.kA

bdkbZ&3& ifj;kstuk foRr& ifj;sktuk foRr ds L=ksr]

foRrh; ;kstuk rFkk foRrh; laLFkkuA

bdkbZ&4& ifj;kstuk dk dk;kZUo;u& lQyrk iwoZd dk;kZUo;u

24

iwoZ vko';drk;sa] ifj;kstuk iazca/k iz.kkyh dh

vo/kkj.kk ,oa vko';drkA

bdkbZ&5 & ifj;kstuk dk iwoZorhZ ,oa i'pkr~ ewY;kadu]

ifj;kstuk vads{k.k] ifj;kstuk dk i;kZoj.kh; ewY;kaduA

25

* Papers under vocational course maybe prescribed as board of studies of related

University.

*O;kolkf;d ikB~;Øe ds vUrxZr iz’u i=ksa dk fu/kkZj.k

lEcfU/kr fo’ofo/kky; ds v/;;u e.My ds }kjk gksxk A

Suggested Readings:

Dr.Prassana Chandra: Project Planning & Management.

Navlakha & Sharma: Project Planning.

dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus]

tcyiqj

lnL;x.k&

1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]

Xokfy;j

2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k

tSu] tcyiqj

3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj

vxzoky] lruk

4- MkW- lh- ds- cqV~Vu] Hkksiky

26

Barkatullah University Bhopal

Semester – Wise Scheme for B.Com Semester VI

(Computer Application)

Session 2010-11 onwards

B.Com (Computer Application)

Semester VI

Code No. Paper Marks (Theory + CCE)

CA601 Web Design 26 =52 + 23= 75

26CA 602 Multimedia and Application

Development

Practical

CA 603 Web Design 25 = 100

Project (External Assessment) 50

27

Barkatullah University BhopalSemester – Wise Scheme for B.Com Semester VI

(Computer Application)Session 2010-11 onwards

Paper – I

WEB DESIGNMM : 26

Unit-I Introduction to Internet & World Wide Web, Introduction Addressing,

Browsers, URL, Web Server, Web Site, Homepage, Domain Names-Basic

concepts. Facilities available over the Internet –email, www, ftp, telnet, Usenet,

blog, faq, chat. Components of Internet – client/server, modem, cable, modem,

backbone, router, IP addresses, address classes, DNS names, subnet, UDP &

TCP, Uses of Internet. Introduction to HTML-HTML Overview, Structure of

HTML documents, Types of Documents, HTML Elements and Attributes.

Unit-II Basic Formatting of HTML document layout – Font, Lists, Paragraph , Break

Rule, Horizontal Rule, Colors, Backgrounds, text elements, <PRE>, etc., Links

in html – anchor element and its attributes, images and anchors, using META

information. HTML media Types – media like element <MARQUEE>, Audio

& Video support in web browsers.

Unit-III Advanced Layout: Tables, Frames, Layers.

Tables – layout, elements and attributes, ROWSPAN, COLSPAN.

Frames – Using frames, layout of frames, problems using frames.

Layers – Concepts of layers, Positioned and Inflow Layers.

Unit-IV Style Sheets – Basic Concepts of Style sheet, using style sheet, Cascading Style

sheets(css), using style sheets - basics and properties, positioning with style

sheets.

Basic Interactivity in html: Concept of Forms, <FORM> element, attributed,

Controls used for forms, examples of form, examples of form design.

28

Unit-V Advanced Features in HTML: Scripting, DHTML & XML, Web Publishing–

concepts.

Scripting – purpose of scripting, specifying scripts & designing events.

DHTML: Overview of DHTML and Document Object Model, html & scripting

access, rollover buttons.

XML: Basic XML structure, ways to use XML, rewriting html as xml.

References:-

Powell - web Design - The complete Ref. -TMH

Millhallon - Easy Web Design - PHI

Sklar - TB. of Web Design - Congage

29

Barkatullah University BhopalSemester – Wise Scheme for B.Com Semester VI

(Computer Application)Session 2010-11 onwards

Paper – IIMULTIMEDIA AND APPLICATION DEVELOPMENT

MM : 26

UNIT-I Multimedia Definition Abstract and Digital Media, Multimedia

Environment, Multimedia in Business and Work Fundamental

concepts in Text and Image: Multimedia and hypermedia, world

wide web, overview of multimedia software Graphics and image

data representation graphics/image data types, file formats,

Color in image and video: color science, color models in

images, color models in video.

UNIT II Multimedia Hardware, Memory and Storage Devices,

Multimedia Objects, Tools for Object generations, Video Sound,

Image Capturing, Authoring Tools, Card and Page based

Authoring Tools

UNIT-III Fundamental concepts in video and digital audio: Types of

video signals, analog video, digital video, digitization of sound,

MIDI, quantization and transmission of audio.

UNIT IV Animation: The Power of Motion, Principles of Animation,

Animation by Computer, Animation Techniques, Animation File

Formats, Making Animations That Work, A Rolling Ball, A

Bouncing Ball, Creating an Animated Scene.

UNIT V Multimedia data compression: Lossless compression algorithm:

Run- Length Coding, Basic Video Compression Techniques

Variable Length Coding, Dictionary Based Coding, Lossy

compression algorithm

30

Books & References :

Mukhopadhyay A/Chatto Padhyaya Introduction o Computer Graphics and

Multimedia, Vikas

Tay Vaughan “Multimedia, Making IT Work” Osborne McGraw Hill.

Agrawal & Tiwari “Multimedia Systems” Excel.

Mark Nelson “Data Compression Book” BPB.

David Hillman “Multimedia technology and Applications” Galgotia

Publications.

31

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Office Management Secretarial Practice

Paper name - Office communication practice

Paper - I

Semester - VI

Max. Marks - 26

UNIT - I Office Stationery :

Type of papers and envelopes control of consumption of

papers, ink typewriting ribbons, carbon papers, pins clips.

UNIT - II Duplication Methods :

Photocopying

UNIT - III Meeting :

Notice, Agenda, Physical facilities, quorum, providing

Secretarial assistance

UNIT - IV Using Information :

Working knowledge of making use of information form

different source. Telephone Director, Post office Guide.

Unit - V Making Ravel Arrangement :

Preparing tour programme, railway and air reservation,

booking hotel accommodation, filling of forum for Tour

advance. Preparing T.A. Bills.

32

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com Subject - Office Management Secretarial Practice Paper name - Stenography Paper - II Semester - VI

Max. Marks - 26

A. TYPING

Unit – I Manuscripts :

Proof Corrections – signs and their meaning, Process of

typing manuscripts, corrections of drafts.

Unit – II Tabulations

Definition and importance, part of tabulation, procedure

for typing tabulation, Typing of book- notes, typing of

balance.

Unit – III Syllabification of Combination :

Rules of division of words at line ends, exceptions.

Unit – IV Formation of special sign with combination of

characters.

Unit – V Correspondence :

Typing with proper display

Typing of business letters

Typing of official letters

B. SHORTHAND

Unit – I Advanced Phraseography, Phraseology related to

business, banking insurance and administration.

Unit – II Special list of words

Unit – III Arrangement of Materials on typewriter – Desk of facilitate

transcription

Unit – IV Checking transcription.

Unit - V Proof Reading transcription. Practical MM : 25

33

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Principles & Practices of Management of

Insurance

Paper name - Property & Liability Insurance Internal

Assessment

Paper - I

Semester - VI

Max. Marks - 35

Viva voce shall be based on the knowledge of the papers of the three

years relating to insurance

UNIT - I INTRODUCTION

Risk and insurance ; insurable and non-insurable risks;

nature of property and liability insurance; type of Liability

insurance; Reinsurance.

UNIT – II BASIC CONCEPT OF LIABILITY INSURANCE

(a) Basic concepts; Specific and all risk insurance; valuation

of risk;

(b) Liability Insurance: Procedure for obtaining liability

insurance, Legal position of insurance agent;

Construction and issue of policy; Policy conditions.,

UNIT-III TYPES OF LIABILITY INSURANCE POLICY –

Mandatory Public Liability Insurance Dwelling Property

losses; Business interruption and related losses, Theft

Insurance contracts, Budgetary Covers, Auto Insurance,

Medical Benefit Insurance, Personal and residential

insurance; Commercial enterprises and industrial property

insurance.

UNIT-IV INSURANCE PROBLEMS OF INSTITUTIONS –

34

Insurance Problem of educational and religious

institutions-hospital, clubs and association, Marketing and

underwriting of liability insurance; Finance and liability

insurance.

UNIT –V ADJUSTMENTS OF LOSSES CLAIMS COMPANION –

Nature of losses and their adjustment; procedure of

adjustment ; procedure of adjustment; survey of losses;

Procedure for preparing claims statements; Apportionment

and loss valuation; statutory control over liability

insurance in India, Liability policies by General Insurance

corporation of India.

Suggested Books :

1. Rodda : Property and liability Insurance- (Prentice

Hall, New Jersy).

2. John Carydon I : An Introductionto liability claims adjusting

Cincnati – (The National underwriting Co.).

3. Long & Gress : Property and liability Insurance- (Hand

Book, Hommewood, Richard D. Irwin).

35

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Principles & Practices of Management of

Insurance

Paper name - Group Insurance & Retirement benefits

schemes

Paper - II

Semester - VI

Max. Marks - 35

UNIT - I Superannuation schemes I, II & III.

UNIT – II Gratuity schemes, Group Life Insurance Schemes I & II.

UNIT - III Provident Fund & Employees Family Pension and Deposit –

Linked Insurance Schemes.

UNIT-IV Taxation Treatment of Provision for Retirement Benefits I

& II.

UNIT – V Group schemes and Data Processing

36

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Tax Procedure & Practice

Paper name - Central excise – procedure & practice

Paper - I

Semester - VI

Max. Marks - 35

UNIT - I Nature of meaning of central Excise

Detonation between central excise duties and Customs,

Sales- tax, Octori Duty.

BASIC OF EXCISE DUTY -

Specific duty, adnalorem duty levy of sales, compound

duty.

Liability

Liability – on what duty is leviable and who liable to

discharge the duty liability.

Kinds of excise duty – Basic- Additional duty of excise,

special duty.

UNIT – II Organisation of Central Excise in India –

Administrative and Operational authorities.

Regulatory Framework –

An overview of Central Exercise and Sales Act, 1994 An

overview of Central Excise Tariff Act, 1985. Central Excise

Rule, 1944.

Importance terms and definitions : Assessee; Assessable

value, excisable goods, Non manufacture, Manufacturer;.

37

UNIT – III General procedure under central excise :

Registration for Central Excise- purpose and procedure

thereof, exemption, from registration, filing of declaration

for claiming exemption, form of application for registration

and filing and filing of the some.

Classification lists – filling and submission of classification

lists and its approval. Form-I classification lists of

excimeable goods provided.

UNIT – IV MODVAT

What is MODVAT, salient features of MODVAT.

MODVAT declaration under Rule 57B for claiming MODVAT

under Rule 57A

UNIT – V Small Scale Industry :

i. Eligibility of SST which are exempted licensing control.

ii. SSI availing concession rate of duty, general exemption in

small scale Exemption Scheme under Notification No.

175786. Books of accounts, records and their preparation.

a. Records – RA 1, FB 4 for daily production and clearance.

b. Account of Principal Raw Material – Form No. 4

38

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - TAX PROCEDURE & PRACTICE

Paper name - CUSTOMS– PROCEDURE & PRACTICE

Paper - II

Semester - VI

(Question will be set from each Unit/Section)

Max. Marks - 35

UNIT-I 1. Role of customs in International Trade.

2. Organisation of customs in India administrative and

operational authorities.

3. Regulatory framework – An overview of customs Act.

1962 ; An overview of customs Tariff Act. 1975.

UNIT-II 1. Important terms and definitions :

Assessable value, baggage, bill of entry, bill of

exports, suitable goods, duty, exporter, foreign going

vessel, aircraft goods, export, import manifest,

importer, prohibited goods, shopping bill, stores, bill

of loading, export manifest, DDB, FAS, CIF, GATT,

letter of Credit.

2. Kinds of duties, basic auxiliary, additional or counter

availing, Basis of levy – advalorem, specific duties.

UNIT-III 1. Prohibition of exportation and importation of goods

and provisions regarding notified and specified

goods.

2. Import of goods, Free import and restricted import :

Types of restricted import, prohibited goods,

canalised goods, import against licensing :

UNIT-IV Import of Cargo – a. Import by land, sea or air route.

39

(b) By post.

Clearance procedure for home consumption for

warehousing Exbound clearance :

Clearance procedure for import by post.

Clearance of baggage – import of baggage – meaning and

kinds of baggage : rules and procedure of import thereof

general passenger, tourist passenger and transfer of

residence passenger : (Form No. 37- Form for baggage

declaration).

UNIT –V Export of goods – free export and restricted

exports:

Type of restricted exports, prohibited exports; canalised

experts, exports against licensing; type of exports, export

of Cargo; export of baggage: Type of exporters,

manufacturer exporter and merchant exporter; Export of

cargo (a) by land, sea & air route (b) by post.

40

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - TOURISM AND TRAVEL MANAGEMENT

Paper name -

Paper - I

Semester - VI

(Question will be set from each Unit/Section)

Max. Marks - 35

UNIT-I Concept, need and importance of transportation in

tourism.

UNIT-II Travel Agencies – meaning importance and opportunities,

Role of travel agencies for promoting tourism.

UNIT-III Tourism and Socio cultural changes – Impact of tourism on

the local People-social, Economical, Cultural and Religious.

UNIT-IV concept and need of accommodation hotel, motel, resort,

paying guest.

UNIT -V Problems faced by tourist in India-Domestic & Foreign

Tourist.

41

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - TOURISM AND TRAVEL MANAGEMENT

Paper name - Human Resource Management in Tourism

Paper - II

Semester - VI

Max. Marks - 35

UNIT-I Concept objectives and functions of HRM Changing

environment of tourism.

UNIT-II Human Resources planning, Recruitment and selection in

tourism sector.

UNIT-III Method of training, Training programme, performance and

appraisal in Tourism.

UNIT-IV Motivation and human behaviour, implication of

motivational theories in tourism management.

UNIT -V Definition of tourist guide, duties and responsibilities,

selection and training, promotion of tourist guide.

42

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Foreign Trade practices and procedures

Paper name - Foreign trade documentation and

procedures

Paper - I

Semester - VI

Max. Marks - 35

Objective :-

To familiarise the students with the basic documents involved in

foreign Trade, processing of an export order, customer clearance of

export and import cargo and negotiation of documents.

UNIT-I Concept, definition, needs of documents, types of

documents.

UNIT-II Processing and export order export and import licences.

UNIT-III Foreign exchange, customer clearance of import and

export cargo.

UNIT-IV Shipment of goods and port procedures, bills of lading &

charter decty, determination of freight

UNIT-V Post-shipment of formalities formatives and procedures,

claiming duty & their advantages & disadvantages

Books :-

1. Export, what, when and how by Paras Ram.

2. Hand book of/Import and export proced user.

43

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Foreign Trade practices and procedures

Paper name - Entrepreneurship Development

Paper - II

Semester - VI

Max. Marks - 35

Unit-I Entrepreneurship concept, qualities and perequisite of

entrepreneurship. Social and psychological factors in

entrepreneurship characteristics.

Unit-II Environmental factors affecting entrepreneurship,

institutional finance and entrepreneurship

Unit-III Different aspects of entrepreneurial organization and their

performance.

Unit-IV Entrepreneurship, Training preparation and development

programmes.

Unit-V Planning and monitoring, entrepreneurship, entrepreneurs

growth before independence and after independence

under planning system.

Books :-

1. K.L. Sharma – Society & entrepreneurship.

2. B.C. Tondon – Environmental and entrepreneur

44

BARKATULLAH UNIVERSITY, BHOIPALVOCATIONAL SUBJECT

Class - B.Com Subject - Advertising Sales & Sales ManagementPaper name - Management of sales force & Sales

Management Paper - ISemester - VI

Max. Marks - 35Unit-I

- Importance of Sales force & Sales Management

- Functions of a sales manager.

- Organization of sales department-Geographic & product wise

- Market analysis and sales forecasting, Methods of forecasting

sales.

Unit-II

- Sales budget- importance, process and uses of sales budget

- Sales quota-objectives, administration and uses of sales

quota

- Sales and cost analysis methods

Unit-III

- Nature and importance of sales promotion

- Consumer oriented, Trade oriented and sales force oriented

sales promotion.

- Role of sales promotion in marketing.

Unit-IV Major tools of sales promotion samples, displays and

demonstration, exhibitions and fashion shows.

Sales contests, lotteries gifts, free goods rebates

Unit-V Public relation

- Meaning, importance, features, advantage and

disadvantages

- Major tools in public relation, new speech, special events

handouts and leafholds.

- Ethical and local aspects of sales promotion and public

relation.

45

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Advertising Sales & Sales Management

Paper name - Entrepreneurship Development

Paper - II

Semester - VI

Max. Marks - 35

Unit-I Entrepreneur

Definitions, theories of entrepreneurship characteristics of

entrepreneur, role of socio economic environment.

Unit-II Promotion of a venture

Opportunities analysis, external environmental analysis,

Legal requirements for establishment of a new units,

Documentation required.

Unit-III Entrepreneurial Behavior

Psycho theories of entrepreneurial behaviour, social

responsibility of a entrepreneur Factors affection on social

responsibility Social responsibilities concepts.

Unit-IV Entrepreneurial development programmes (EDP)

EDP their role relevance and achievement. Role of

government in organization EDP’s.

Unit-V Role of entrepreneur

Role of entrepreneur in economic growth generation of

employment opportunities. Role in export promotion and

import substitution. Bringing about socio stability and

balance regional development.

46

PRACTICALS :-

1. Practice on operating following machines :

Duplicator 6 hrs.

Photocopies 6 hrs.

Word Processor 20 hrs.

Scanner 8 hrs.

2. Working in the office :

- Maintenance of Register

- Preparation of notice agenda, resolutions

3. Telephone handling

47