Department of Commerce - UNIVERSITY · 2019-05-01 · B.Com. SPU BALAGHAT 3 Years Under Graduate...

B.Com. SPU BALAGHAT3 Years Under Graduate Course

Department of CommerceSardar Patel University, Balaghat, Madhya Pradesh

DETAILED SYLLABUS

UNDER GRADUATE COURSE

(B.COM)

Department of Commerce

Sardar Patel University, BalaghatSardar Patel Knowledge City, Dongariya, Balaghat (M.P.)



DETAILED SYLLABUS


(B.COM)





DETAILED SYLLABUS


(B.COM)





(Account Group)Paper: I - FINANCIAL ACCOUNTING

UNIT IConcept of double entry system, accounting concepts and conventions,preparation of journal, sub-division of journal, preparation of ledger and trialbalance, Adjustments entries, final accounts with adjustment.UNIT-IIIntroduction for Indian accounting standards. Detail study of accountingstandard -6 and 10,Branch accounts- Objects of Branch account, types of branch account(dependent branch, independent branch, foreign branch) Columnar Branchaccount and general profit and loss account, Final accounts methods,preparation of branch account by debtors methods and personal accountmethods, stock and debtors methods, wholesale branch methods, Accountingrecords in independent branch books, incorporation of branch trial balance inhead office books, inter-branch transaction, foreign branch-conversion ofbranch trial balance, conversion of amounts and preparation of final accounts offoreign branch.Departmental accounts- Allocation of expenses , inter-departmentaltransaction, reserve of unrealized profit, preparation of departmental profit andloss account and balance sheetUNIT-IIIRoyalty Accounts- Difference between Rent and Royalty, Types of Royalty-mining royalties, brick making royalties, oil well royalties, patent royalties,Copy-Right Royalties, Trade Mark Royalties. definition of minimum rent,short-working, surplus, unrecouped short working, accounting records formininig royalty in the books of lessee, changing the amount of minimum rentevery year, payment of royalty at a specified date of next year, half yearly andquarterly payment of royalty, prepration of short working reserve account,Accounting records in the books of landlord, preparation of deed rent account inthe books of lessee, Government subsidy, lock-out and limit of short workAccounting For Non-Profit Making Organization- Business Institutions,Non- trading institutions, accounting records of Non-trading Institutions, FinalStatements of Non-Trading Organisation- Receipt and payments Accounts,Income and Expenditure Accounts, Balance SheetUNIT-IVJoint venture account- Difference Between Joint venture and Consignment,Difference Between Joint Venture and Partnership, When Only one Co-venture



maintains books of accounts, Journal Entries and ledger account, all co-venturemaintains books of accounts, separate set of books is kept for joint venture andjoint bank account.Consignment Account- Accounting Records in the books of consignor- Goodssent on consignment account, consignment account, consignees account,consignment stock account, accounting records in the book of consignee-journal entries, personal account of the consignor, commission account,valuation of closing stock, valuation of abnormal loss, consignment of goods atinvoice price, taking over stock by consignee and treatment of credit sale,calculation of overriding commission.Investment Accounts- Types of Securities, Government Securities- centralgovernment securities, state government securities, securities of local authoritiesnon-government securities, classification of investment, currant investment,long term investment, calculation of interest on investment, journal entries andledger account with cum-interest purchase and sale, Ex-interest purchase andsale, Ex-interest purchase and cum-interest sale, cum-dividend purchase andsale.UNIT-VPartnership Accounts- Dissolution with Insolvency of Partner, Amalgamationof Partnership Firms. Conversion of partnership firm into Joint Stock Company.Recommended Books

Gupta R.L. and Radhaswamy, M Sultan Chand & Sons. New Delhi

Shukla M.C. Grewwal T. S and Gupta S. Chand & sons. New Delhi

Shukla S.M. Sahitya Bhawan publication AgraMurti Guru Prasad Himalya Publising House Mumbai

Jain and Narang Kalyani Publising house, JaipurS.N. Maheswari Vikas Publising house new DelhiSharma and Gupta RBD Publising House Delhi

Khatik S.K. Jat Jitendra Saxena K. Extol Publishing Bhopal

Gangwar Sharda Himalya Publishing House, Agra



(Account Group)PAPER: II - BUSINESS MATHEMATICS

UNIT I

Ratio- Gaining, sacrificing Ratio, proportion, percentage, commission. Discountand brokerage.

UNIT II

Simultaneous equations- Meaning, characteristics, Types and Calculations.Preparation of invoice.

UNIT III

Elementary Matrices- Definition and Calculations, Types of Matrices.

UNIT IV

Logarithms and antilogarithms- Principles and Calculations, simple andcompounds interest.

UNIT V

Average – simple, weighted and Statistical average arithmetic mean, Harmonicmean, Geometric mean, Profit and Loss.

Recommended Books

Allen R.G.D. MacMillan New Delhi

Soni R.S. Pitamber Publishing House, New DelhiKapoor V.K. Sultan Chand & Sons, new DelhiHolden Macmillan India, New Delhi

Dr. V.K. Shukla Madhya Pradesh hindi Granth Academy, Bhopal (Both Hindiand English)

J.P. Singh Himalya Publising house, Mumbai.N.k. Nag Kalyani Publisher, New Delhi



(Management Group)PAPER: I- BUSINESS LAW

UNIT 1: The Indian Contract Act- 1872

1. Definition and Nature of Contract

2. Essentials of valid contract

3. Agreements

4. Offer and Acceptance

5. Consideration

6. Capacity of Parties to contract

7. Free Consent

8. Legality of object and consideration

9. Expressly declared void agreements

10. Contingent Contracts.

11. Quasi Contracts

12. Performance of Contracts

13. Discharge of Contracts.

UNIT II

Breach of Contract, Remedies for Breach of Contract.

Special Contracts- Contract of Indemnity and Guarantee.

Contract of bailment and Pledge.

Contract of Agency

UNIT III: NEGOTIABLE INSTRUMENTS ACT, 1881

( As amended by the negotiable instrument (Amendment) Act, 2002 )

1. Negotiable Instruments- Definition and Features, etc

2. Promissory Note, Bill of Exchange and Cheques.



3. Holder and Holder in Due Course.

4. Crossing and Dishonor of Cheques.

5. Dishonour of Negotiable Instruments.

6. Discharge From Liability on Negotiable Instruments.

UNIT IV: Consumer Protection Act-1986( Including the Consumer (Protection) Amendment Act,2002)

Consumer Protection Act-1986- Main Provisions, Consumer Disputes,

Consumer Disputes Redressal Agencies.

Competition Act,2002( As Amended by the Competition(Amendment)

Act,2009

- Salient Fetures of the Competition act,2002, Duties, Powers and Functions of

CCI

Monopolies and Restrictive Trade Practices Act(MRTP Act,1969)-Meaning, Scope, Importance, Main Provisions.UNIT V

Foreign Exchange Management Act-2000 (FEMA)- Objectives and Main

Provisions.

Intellectual Property Right Act- The Copy Right Act,1957.

The Patents Act,1970.

Trade Marks Act,

Recommended Books

Singh Avtar Estern Book Company Law.Kuchal M.C. Vikas Publishing House, New DelhiBulchandani K.R. Himalya Publising House, Mumbia. (Both Meduum)ukSy[kk vkj- ,y- vkj ch Mh ifCyf'kax gkml] t;iqj

R.N.S. Pillai & V. Bhagvad S. Chand. & Company New Delhi



(Management Group)PAPER: II- BUSINESS ORGNISATION AND COMMUNICATION

UNIT IBusiness Organisation: Definition, Concept, Characteristics, Objectives,Significance, Components, Functions, Business Ethics, Social Responsibilitiesof Business, And Promotions of Business: Meaning, Functions, Stages ofPromotions, Forms of Business Organisation: Detailed Study of SoleProprietorship and partnership.UNIT IICompany Organisation: Meaning, Definition, Formation of Private and publicCompany, Merits and demerit, Types of Companies. Cooperative Organisation:Need, Meaning, Significance and its merits and demerits. Public Enterprises-Concept, Meaning, Characteristics, Objectives and Significance, MultinationalCorporation (MNCS) an Introduction in India.UNIT IIICommunication: Introduction- Definition, Nature, Objects, Importance ofCommunication to Managers, Elements of Communication, Feedback,Dimension and Directions of Communication, means of Communication-Verbal Communication, SWOT Analysis.UNIT IVNon-verbal Communication, Body Language, Para Language, Sign Language,visual and audio Communication, Channel of Communication, Barriers inCommunication, Written Business Communication- Concept, Advantages,Disadvantages, Importance, needs and Kinds of Business Letters, Essentials ofan Effective Business LettersUNIT VModern Forms of Communication: FAX, Emails, Video Conferencing,International Communication For Global Business, Group Business, GroupCommunication Network, and Preparation of Business survey Report.Recommended Books

Dr. Ramesh Mangal (English) Bussiness Communication, Universal PUB. AgraMehta D and Mehta NK A hand book of communication Skill practices,

Radha Publication New Delhi.MkW- fouksn feJk lkfgR; Hkou vkxjk

Mk-W v:.k ikBd lkfgR; Hkou vkxjk

Nolakha R.c. RBD Publishing House Jaipur



(Applied Economics Group)PAPER: I- Micro Economics

UNIT-I

Micro Economics- Definition, Meaning, Inductive and Deductive Methods,Importance and Limitations of Micro Economics.

UNIT –II

Law of Demand- Meaning and Definition, Characteristics, Types of Demand,Exceptions of Law of Demand.

UNIT-III

Elasticity of Demand- Concept, Definition, Importance, Types andmeasurement of Elasticity of Demand, Production Function (With One andTwo) Variables Economics- Internal and External.

UNIT-IV

Factors of Production- Land, Labour, Capital, Organization and Enterprise. Costand Revenue Analysis.

UNIT-V

Market Structure- Concept, Definition, Characteristics, Classification, PriceDetermination Under Perfect and Imperfect Competition, Marginal ProductivityTheory of Distribution

Recommended Books

1. Modern Micro economics Koustsohiarji A. Macmillan New Delhi.2. MkW- ftusUnz dqekj tSu & e-iz- fgUnh xzUFk vdkneh HkksikyA

3. feJk ,oa iqjh & fgeky; ifCyf'kax gkml] eqEcbZA

4. ih- ,e- pksiMk & dY;k.kh ifCy'kj ubZ] fnYyhA

5. ch-,y- vks>k & vkjchMh ifCyf'kax gkml t;iqjA6. D.N. Dwivedi - Vikas Publising house New Delhi.



Applied Economics GroupPAPER: II -Macro Economics

UNIT-I

Macro Economics- Concept, Nature, Importance, Limitations, Difference

Between Micro and Macro Economics.

UNIT-II

National Income- Meaning, Definition and Concept, Methods for Measuring

National Income in India and Its Problems

UNIT-III

Theories of Wages, Interest and Employments.

UNIT-IV

Monetory Theories- Quantity Theory of money, Modern Theory of Money,

Keynes’s Theory of Money and Price.

UNIT-V

Recent Industrial Policy, Industrial Growth in Phase II and III Disinvestments,

Foreign Direct Investment.

Recommended Books

1. feJk ,oa iqjh & fgeky; ifCyf'kax gkml] eqEcbZA

2. ih- ,e- pksiMk & dY;k.kh ifCy'kj ubZ] fnYyhA

3. ch-,y- vks>k & vkjchMh ifCyf'kax gkml t;iqjA

4. M.C. Bais - Vikash Publishing House, New Delhi.

B.A. FIRST YEAR 3 YEARS DEGREE COURSE

SCHOOL OF ARTSARDAR PATEL UNIVERSITY, BALAGHAT (M.P.)

SARDAR PATEL UNIVERSITY BALAGHAT (M.P.)¼Session & 2018&2019½ & Onwards

B.A / B.Sc / B.Com / B.Sc (Home Science)/BCA/B.A.(Mgt.) I YearFoundation Course (vk/kkj ikB~;dze)

Paper IfgUnh Hkk"kk vkSj uSfrd ewY; (Hindi Language & Moral Values)

Particulars/ fooj.k

Unit - IfgUnh Hkk"kk

1- Lora=rk iqdkjrh ¼dfork½ & t;'kadj izlkn2- iq"Ik dh vfHkyk"kk ¼dfork½ & ek[kuyky prqosZnh3- okD; lajpuk vkSj v'kqf);kW ¼ladfyr½

Unit - IIfgUnh Hkk"kk

1- ued dk njksxk ¼dgkuh½ & izsepan2- ,d Fks jktk Hkkst ¼fuca/k½ & MkW- f=HkqouukFk 'kqDy3- Ik;kZ;okph] foykse] ,dkFkhZ vusdkFkhZ ,oa 'kCn;qXe 'kCn ¼ladfyr½

Unit - IIIfgUnh Hkk"kk

1- Hkxoku cq) ¼fuca/k½ & Lokeh foosdkuUn2- yksdra= ,d /keZ gS ¼fuca/k½ & MkW- loZiYyh jk/kkd`".ku3- ugh :drh gS unh & ghjkyky ckNksfr;k4- iYyou

Unit - IVfgUnh Hkk"kk

1- vQlj ¼fuca/k½ & 'kjn tks'kh2- gekjh lkaLd`frd ,drk ¼fuca/k½ & jke/kkjh flag fnudj ¼,d Hkkjr Js"B Hkkjr ds vUrxZr½3- la{ksi.k ¼ladfyr½

Unit - VuSfrd ewY;

1- uSfrd ewY; ifjp; ,oa oxhsZdj.k ¼vkys[k½ & MkW- 'kf'k jk;2- vkpj.k dh lH;rk ¼fuca/k½ & ljnkj iw.kZflaag3- varKkZu vkSj uSfrd thou ¼ys[k½ & MkW- loZiYyh jk/kkd`".ku4- vIi nhiksa Hko ¼ys[k½ & Lokeh J)kuan



B.A / B.Sc / B.Com / B.Sc (Home Science)/B.A.(Mgt.) BCA

Foundation Course (vk/kkj ikB~;dze)

Paper II

English LanguageParticulars

UNIT - I

1- Where the mind is without fear: Rabindranath Tagore

2- The Hero: R,K Narayan

3- Tryst with Destiny: Jawaharlal Nehru

4- Indian weavers: Sarojini Naidu

5- The portrait of a lady: Khudhwant Singh

6- The Solitary Reaper: William Wordsworth

UNIT - IIBasic Language Skills: Vocabulary, Synonyms, Antonyms, Word formation, Prefixes Suffixes.

UNIT - III Basic Language Skills: Uncountable nouns, verbs, tense, adverbs.

UNIT - IV Comprehension /Unseen passage

UNIT -V Composition and Paragraph writing

FORMAT OF QUESTION PAPER

Max. Marks : 30 ++ (CCE) 05 = 35

Ques. 1 six objective type questions to be set any four to be attempted from the prescribedtext (multiple Choice, non-multiple Choice, fill in the blanks) 1 x 4 = 4 marks

Ques. 2 Six short answer type to be set based on the lessons; three to be attempted

2 x 3 = 6 marks

Ques. 3 Basic Language Skills: Vocabulary, Synonyms, Antonyms, Word formation,Prefixes, Suffixes, Confusing words, Misused words, Similar words with differentmeaning.Basic Language Skills: Uncountable nouns, verbs, tenses, articles, adverbs.(Ten items to be set Eight to be attempted) 8 marks

Long answer type question

Ques. 4 Comprehension / Unseen Passage 6 marks

Ques. 5 Paragraph Writing

(Three topics to be given one to be attempted) 6 marks



ch-,-@ch-dkWe@ch-,l-lh@ch-,l-lh-¼x`g foKku½ izFke o"kZ

vk/kkj ikB~;dze

iz'ui=&r`rh; m|ferk fodkl

bdkbZ 1- m|ferk fodkl & vo/kkj.kk;sa ,oa egRo ] m|eh ds dk;Z ] y{; fu/kkZj.k] leL;k pqukSfr;kW ,oa lek/kkuA

bdkbZ 2- ifj;kstuk izLrko & vko';drk ,oa mn~ns'k & laxBu dk Lo:Ik ] mRiknu izca/ku ]foRrh; izca/ku]foi.ku ,oa miHkksDrk izca/kuA

bdkbZ 3- m|ferk gsrq fu;ked laLFkkvksa dh HkwfedkA fodklkRed laLFkkvksa dh Hkwfedk] Lojkstxkj eqyd ;kstuk;sa]fofHkUu vuqnku ;kstuk;saA

bdkbZ 4- ifj;kstuk gsrq foRrh; izca/ku & iwath vuqeku ,oa O;oLFkk ] ykxr ,oa ewY; fu/kkZj.k] ys[kk&tks[kk j[kukA

bdkbZ 5- iawth laca/kh leL;k,sa] iathdj.k laca/kh leL;k;sa] iz'kkldh; leL;k;sa ,oa mijksDr leL;kvksa dk lek/kkuA

B.A./B.COM/B.Sc /B.Sc (Home science) I yearFoundation Course

Paper IIIEntrepreneurship Development

Unit - I. Entrepreneurship Development - Concept and importance function ofEnterpriser, Goal determination - Problems Challenge and solutions.

Unit -II. Project Proposal - need and Objects - nature of organization, ProductionManagement, Financial Management, Marketing Management, ConsumerManagement.

Unit - III. Role of regulatory Institution, Role of development Organization, selfemployment oriented schemes, Various growth schemes.

Unit - IV. Financial Management for Project - Financial institution and their role, Capitalestimation and arrangement, cost and price determination, accountingmanagement.

Unit - V. problem of entrepreneur - Problem relating Capital, Problem relating Registration,administration Problem and how to overcome from above problems.

Department of Commerce - UNIVERSITY · 2019-05-01 · B.Com. SPU BALAGHAT 3 Years Under Graduate...

Documents

Transcript of Department of Commerce - UNIVERSITY · 2019-05-01 · B.Com. SPU BALAGHAT 3 Years Under Graduate...