GOALS OF THE B.COM COURSE - bldeaspcc.ac.in · ASPCC/B.Com/1 & 2 Sem/2015-16/P - 1 GOALS OF THE...

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 1

GOALS OF THE B.COM COURSE: To facilitate the learners conceptual knowledge and application skills in the domain

of Commerce studies.

To equip a student to acquire take up entry–level jobs in different sectors of

commerce, trade and industry and to acquire skills and abilities to become competent

in order to be assured of good careers and job placements.

To sharpen the students' analytical and decision making skills.

To provide a good foundation to students who plan to pursue professional courses

like CA. ICWAI, ACS, CFA and MBA.

To develop an entrepreneurship abilities and managerial skills in students so as to

enable them to establish and manage their own business establishments effectively.

To support social endeavors and ethical values with sustained efforts.

ELIGIBILITY FOR ADMISSION:

Bachelor of commerce: A candidate, who has passed the two-year Pre-University

course (10+2) of the Pre-University Board in the State of Karnataka or any other course

considered as equivalent thereto recognized by Rani Channamma University may apply.

DURATION OF THE COURSES:

The course of study for the B.Com shall extend over a period of 3 academic years.

Each academic year comprises of two semesters and each semester shall have a minimum of

16 weeks of instructional work. The candidate shall complete his /her B.Com degree within

6 years from the date of admission to the first semester of the course.

MEDIUM OF INSTRUCTION:

The medium of instruction and examination shall be English and or Kannada.

SUBJECTS OF STUDY:

A candidate for B.Com Degree Course shall seek to study the subjects shown under

course structure.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 2

B.COM PROGRAMME STRUCTURE

SEMESTER SCHEME OF EXAMINATION

SEMESTER – I W.e.f. 2015-16

Course code Title of the paper

Teaching

hours per

week

Duration of

Examination

Maximum Marks Minimum

Marks Passing

marks CIA ESE Total CIA ESE

Languages:

BCOM1.1 Basic English 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM1.2 A

BCOM1.2 B

BCOM1.2 C

MIL: Kannada OR

Hindi OR

Add. English.

4 Hrs. 3 Hrs. 30 70 100 -- 28 40

Mandatory Subject:

BCOM1.3 Indian Constitution &

Value Education 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

Core Subjects:

BCOM1.4 Financial Accounting-I 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM1.5 Secretarial Practice 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM1.6 Marketing Management 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM1.7 Business Economics-I 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

-- Special Accounts – I* 4 Hrs.

-- Special Commerce – I* 4 Hrs.

Total marks: 700 CIA: Continuous Internal Assessment ESE: End Semester Examination.

Note: Internal Marks 30 – I Internal Test + II Internal Test + Skill Development Exercise : 10+10+10=30 Marks

* For Non-Commerce students only and only internal tests will be conducted

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 3

B.COM PROGRAMME STRUCTURE

SEMESTER SCHEME OF EXAMINATION

SEMESTER – II W.e.f. 2015-16

Course Code Title of the paper

Teaching

hours per

week

Duration of

Examination

Maximum Marks Minimum

Marks Passing

marks CIA ESE Total CIA ESE

Languages:

BCOM2.1 Basic English 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM2.2 A

BCOM2.2 B

BCOM2.2 C

MIL: Kannada OR

Hindi OR

Add. English 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

Core Subjects:

BCOM2.3 Business Communication 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM2.4 Financial Accounting-II 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM2.5 Environmental Studies 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM2.6 Business Economics-II 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

BCOM2.7 Computer Applications in

Business-I 4 Hrs. 3 Hrs. 30 70 100 -- 28 40

-- Special Accounts – II* 4 Hrs.

-- Special Commerce – II* 4 Hrs.

Total marks: 700 CIA: Continuous Internal Assessment ESE: End Semester Examination.

Note: Internal Marks 30 – I Internal Test + II Internal Test + Skill Development Exercise : 10+10+10=30 Marks

* For Non-Commerce students only and only internal tests will be conducted

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 4

DEPARTMENT OF LANGUAGES

Semester I

BCOM1.1: Basic English

W.e.f. academic year 2015-16 & onwards

Objectives:

To Develop:

Writing skills

Literary appreciation skills

Vocabulary power

Composition skills

Analytical skills

Text Book:

“An Anthology of Popular Essays and poems” Ed by A.V.Xavier

(Macmillan Indian Ltd)

Only the following Lessons and Poems are to be studied

Prose:

1) The Selfish Giant - By Oscar Wilde 04 Hours

2) The Postmaster- Rabindranath Tagore. 04 Hours

3) Sweets for Angels , -R.K.Narayan 04 Hours

4) Shyness My Shield ,- M.K.Gandhi 04 Hours

Poems:

1) On His Blindness, - John Milton. 04 Hours

2) Daffodils, - William Wordsworth. 04 Hours

3) Ozymandias, - P.B.Shelley 04 Hours

4) La Belle Dame Sans Merci ,- John Keats 04 Hours

Grammar – Transformation of Sentences (Topics): 28 Hours

1) Remove too .

2) Question Tag.

3) Voice (Passive, Active)

4) Exclamatory to Assertive.

5) Degrees of Comparison.

Co-curricular Activities beyond Text: 04 Hours

Guest Lectures, Group Discussions, Word Games, Total: 64 Hours

Seminars (PPT Presentation) etc.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 5

Pattern of question paper

1) Objective type questions (Five each from prose & Poetry) 1X10= 10

2) Reference to context (Two each from prose and poetry to be asked) 5X2= 10

(One each from prose and poetry to be answered)

3) Essay type question on prose (One out of two) 10

4) Short notes (Two each from prose and poetry to be asked)

(One each from prose and poetry to be answered) 5X2= 10

5) A) Use of Articles 1X5=5

B) Use of Prepositions 1X5=5 10

6) A) Transformation of Sentences 1X5=5

B) Synonyms 1X5=5 10

7) Comprehension 2X5= 10

70

Internal Marks= I Internal Test=10

II Internal Test=10

Home Assignment=10 30

Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 6


Semester I

BCOM1.2A: Basic Kannada


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I É«Ä ÀÖgï PÀ£ÀßqÀ DªÀ±ÀåPÀ ¥ÀoÀå

¨ÉÆÃzsÀ£Á CªÀ¢: 64 UÀAmÉUÀ¼ÀÄ

1. ¸Á»vÀå ¹j – 1 ¸ÀA¥ÁzÀPÀgÀÄ : qÁ.C±ÉÆÃPÀ £ÀgÉÆÃqÉ

: qÁ.«.J¸ï.ªÀiÁ½ ¥ÀæPÁ±ÀPÀgÀÄ : gÁtÂ ZÀ£ÀßªÀÄä «±Àé«zÁå®AiÀÄ, «zÁå ÀAUÀªÀÄ, ¨É¼ÀUÁ«.

2. C) £ÀªÀÄä C¼ÀvÉAiÀÄ£ÀÄß «ÄgÀ ÁgÀzÀ zÉÃªÀgÀÄ – qÁ|| ²ªÀgÁªÀÄ PÁgÀAvÀ §) ªÉÊZÁjPÀ ¥ÀæeÉÕUÉ CqÀvÀqÉUÀ¼ÀÄ – qÁ|| JZï. £ÀgÀ¹AºÀAiÀiÁå

3. DAvÀjPÀ CAPÀUÀ¼ÀÄ - 30 CAPÀUÀ¼ÀÄ ¥ÀæxÀªÀÄ QgÀÄ ¥ÀjÃPÉë - 10 CAPÀUÀ¼ÀÄ ¢éwÃAiÀÄ QgÀÄ ¥ÀjÃPÉë - 10 CAPÀUÀ¼ÀÄ C¸ÉÊ£ÀªÉÄAl - 10 CAPÀUÀ¼ÀÄ (ªÀÄ£É ¤AiÀÄ«ÄvÀ PÁAiÀÄð) ªÀiÁzÀj ¥Àæ±Éß ¥ÀwæPÉ

1. ¥ÀzÀå¨sÁUÀªÀ£ÀÄß C£ÀÄ®Që¹ MAzÀÄ ¥Àæ§AzsÀ gÀÆ¥ÀzÀ ¥Àæ±Éß (JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÉÌ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

2. UÀzÀå¨sÁUÀªÀ£ÀÄß C£ÀÄ®Që¹ MAzÀÄ ¥Àæ§AzsÀgÀÆ¥ÀzÀ ¥Àæ±Éß (JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÉÌ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

3. ¥ÀoÀåPÉÌ ¸ÀA§A¢ü¹ ªÀÄÆgÀPÉÌ ÀAzÀ¨sÀðzÉÆqÀ£É ¸ÀÈ¶ÖPÀgÀt ¤ÃqÀÄªÀzÀÄ (LzÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

4. ¥ÀoÀåPÉÌ ¸ÀA§A¢ü¹ ªÀÄÆgÀPÉÌ n¥ÀàtÂ §gÉAiÀÄÄªÀÅzÀÄ (LzÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

5. ºÀvÀÄÛ ªÀ¸ÀÄÛ¤µÀ× ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÃ¼ÀÄªÀzÀÄ (¥ÀzÀå¢AzÀ LzÀÄ UÀzÀå¢AzÀ LzÀÄ) 10 CAPÀUÀ¼ÀÄ

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 7


Semester I

BCOM1.2B: Basic Hindi


Text Book: Short Stories ( 8 Stories)

कथा-कचन 36 Hours

सौमय परकाशन, महबलशवर कोलोनी

दराा रोड, विजापर-३.

Grammar: 24 Hours

पद पररचय म किल सजञा, सिानाम ,करिया और विशषण ।

िावणजय पतर,


Group Discussions, Seminars (PPT Presentation) etc. Total: 64

Hours

DISTRIBUTION OF MARKS

A Objective type Questions (10 out of 13) 10 Marks

B Annotations (2 out of 4) 10 Marks

C Essay type Questions (2 out of 4) 20 Marks

D Vaanijya Patra (2 out of 4) 20 Marks

E Grammar 10 Marks

Theory Total 70 Marks

Internal 30 Marks

Total 100 Marks

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 8


Semester I

BCOM1.2C: Additional English


Objectives:

To Develop -

Language skills

Presentation skills

Writing skills

Conversational & listening skills

Compositional skills

Technology integrated skills

Text Book:

Selected One Act Plays Ed by Satya Narayan Singh (MacMillan)

Only the following plays are to be studied:

1) A Marriage Proposal- Anton Chekhov 06 Hours

2) The Bishop’s Candle Sticks- Norman Mckinnel 06 Hours

3) The Finding of the Treasure- J.H.Walsh 06 Hours

4) The Ugly Duckling - By A.A.Milne 07 Hours

5) The Ghost of Jerry Bundler - W.W.Jacobs and Charles Rock 07 Hours

Grammar – 28 Hours

Match the word with their meanings

Preparation of Headlines and Slogan.

Résumé Writing.


Guest Lectures, Group Discussions, Word Games,

Seminars (PPT Presentation) etc.

Total: 64 Hours

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 9


1) Objective type questions 1X10= 10

2) Reference to context 5X2 = 10

3) Essay type question on the Plays (One out of two) 1X10 =10

4) Short notes on the Plays (Two out of four) 5X2 = 10

5) Match the word with their meanings 5X2 = 10

6) Preparation of Head lines and Slogan. 10

7) Résumé Writing. 10

70

Internal Marks= I Internal Test= 10

II Internal Test=10


Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 10

DEPARTMENT OF COMMERCE Semester I

BCOM1.3: INDIAN CONSTITUTION & VALUE EDUCATION

(Mandatory Paper)


Objectives:

Indian Constitution: Constitution is the fundamental law of the land. On the basis of it

the national and individual life is going to be shaped. For this knowledge of Indian

constitution and its values is essential for students.

Value Education: To enable students to understand the concept and importance of value

education. Get an insight into the strategies of inculcation of values among children.

Section I - Indian Constitution

Unit I: 10 hours

Meaning and significance of the constitution, Making of the Constitution – Role of

the constituent Assembly, Salient features of the Indian Constitution, the preamble,

citizenship.

Unit II: 12 hours

a) Fundamental Rights, the Right of Equality, the right to Freedom, the Rights

against Exploitation, the Right to Freedom for Religion, Cultural and

Educational Rights, Right to Constitutional remedies.

b) Directive principles of state of policy and Fundamental Duties

Unit III: 08 hours

1) Union Government - Union executive. The President, Vice President, Prime

Minister and Union Council of Ministers.

2) Union Legislative. Composition, Powers and functions of the parliament.

3) Supreme Court – Composition , powers and functions

Unit IV: 12 hours 1) State Government - State Executive – Governor, Chief Minster, State

council of Ministers

2) State Legislative - Composition, Powers and functions of State Legislature

3) High Court – Composition, powers and functions

4) Local Self Government.

Section II - Value Education

Unit V: 12 hours 1) Concept, nature and importance of values.

2) Types of values – Material, Social, Moral, Spiritual, Aesthetic and Economic

values.

3) Basic human values – Truth Beauty, Goodness, Love, peace, non-violence.

4) Role of the teacher and school in value education.

Tests, Group Discussion, Seminars, Case Analysis 10 Hours

Total : 64 Hours

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 11

Books for Reference: 1) Pylee M. V. : An Introduction to the constitution of India, Vikas publishers, New

delhi

2) Basu D. D : Introduction to the constitution of India, Prentice Hall, New Delhi.

3) Gutpa D. C. : Indian Government and Politics, Vikas, New Delhi.

4) Pandey J. N. : Constitutional Law of India, Central Law Agency, Allahabad.

5) H. M. Rajashekara : Understanding the Indian Constitution.

6) V. N. Khanna : Indian Constitution (Provisions and Functioning of Institutions)

R.Chand and Co, New Delhi.

7) Rout. B. C. : Democratic constitution of India

8) Kapur A. C. : Indian constitution.

9) Prof. N. B. Patil : Indian Constitution (Kannada Medium)

10) Human Rights and Indian values ; Justice M. Rama Jois, NCTE, C-2/10

sfdurijung Development Area, Shri Arabindo Marg , New Delhi. 110016

11) Gupta . N.L. 91986) Value Education : Theory and Practice Ajmari Krishana

Brothers.

12) Education in emerging Indian Society (2002) N. R. Swaroop Saxena, Sikha

Chaturvedi, Publisher – R. Lla Book.

13) Venkataiha. Ned(1998) Value Education, New Delhi APH Publisher corporation

.

Question Paper Pattern for the Indian Constitution & Value Education W.i.f Academic Year 2015-16 and Onwards

Section “A” or I Indian Constitution (50 marks) Q. No. I Answer any five out of seven in one two sentence 02X05 =10

Q. No II - Answer any two out of four 10X02 =20

Q. No II - Answer any one out of two 20X01 =20

Section “B” or II Value Education (20 Marks) Q. No. I Answer any five out of seven in one two sentence 02X05 =10

Q. No II - Answer any two out of four 05X02 =10

Total =70

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 12

DEPARTMENT OF COMMERCE

Semester I

BCOM 1.4: FINANCIAL ACCOUNTING - I W.e.f. Academic year 2015-16 & onwards

Objectives:

To make students convenient to accounting knowledge

To create awareness about the working of Partnership Firms.

Unit – I : Journal Entries and Trail Balance : 08-Hours

Classification of accounts, rules of debit and credit, meaning basic principles of

preparing the trail balance. Rectification of errors.

Unit – II Accounting Theory: 06-Hours

Structure of Accounting Theory – elements of the structure- accounting

postulates , Concepts, Principles and techniques - accounting principles- meaning and

nature of accounting principles : accounting principles V/s accounting policies.

Concepts (8 points) and conventions (4 points) and Uniformity Principles.

Unit – III : Conversion of Single Entry into Double Entry System: 13-Hours

Introduction, Meaning, types, features, merits and demerits of single- entry system.

Meaning of statement of affairs. Need for Conversion, objects of Conversion and steps

involved in conversion. Problems relating thereto.

Unit – IV : A). Amalgamation of Partnership firms: 12-Hours

Meaning and accounting entries in the books of old firm’s problems relating

thereto.

B). Sale of firm to a company:

Introduction, Meaning and objects of conversion of partnership, Meaning of

purchase consideration. Different methods of calculation of purchase consideration.

Accounting procedure and problems relating thereto.

Unit- V : Higher Aspects of Partnership Accounts-I: 15-Hours

A) Dissolution of Partnership firm : Distinction between dissolution of

partnership and dissolution of firm. Modes of Dissolution. Accounting entries

relating to dissolution.

B) Insolvency of partners : Single partner and all partners. Garner V/s Murray

Rule, and problems relating thereto.

C) Piece-meal distribution of cash: Basis of distribution. Meaning of Proportionate

and maximum loss methods, and Problems relating thereto.

Test, Group Discussion, Seminar, Case Analysis 10 – Hours

Total:64 Hours

Skill Development:

Find out the practical benefits of conversion of a firm into a company

Arrangement of Mock situation to finalize a sale of firm.

Drafting of Amalgamation conditions in a given situation.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 13

Books for Reference:

01. Dr.M.A.Arulanandam & Dr.K.S.Raman.- Advanced Accountancy

02. Anilkumar S.V.Rajeshkumar, B.Mariyappa: -Financial Accounting,- Himalaya

Publish

03. B.S. Raman - Financial Accounting - United Publishers.

04. Jain & Narang - Financial Accounting, - Kalyani publisher, Delhi.

05. V.A.Patil & Ravindra Diwan - Financial Accounting Part-I.

06. M.B.kadkol - Financial Accounting Part-I

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 14


Semester I

BCOM1.5: SECRETARIAL PRACTICE


Objectives: The students are imparted with legal provisions in brief about functions of

company secretary towards company formation, documents, meetings and winding up of

company.

Unit I: Company Secretary:

Meaning and definition, Qualifications, Procedures of Appointment and dismissal

of a secretary, Rights, Duties, and Qualities of a good secretary.

10 Hours

Unit II: Promotion of companies and Secretarial Duties:

Meaning, Nature, and Types of company. Stages of formation of company-

Promotional, Incorporation, Capital contribution, and Business commencement

stage. Incorporation of Private and Public Ltd. Company and Secretarial duties.

10 Hours

Unit III: Documents of Companies & Secretarial Duties :

a)Memorandum of Association: Meaning and definition, Clauses, Provisions, and

Procedure for alteration.

b)Articles of Association: Meaning and definition, Contents, Provision and

procedure for Alteration. Table A of companies Act 1956.

c) Prospectus: Meaning and definition, Contents, Statement lieu of Prospectus,

Doctrine of Ultra Virus, Constructive Notice of Indore management, Lifting of

Corporate Veil. Drafting of Memorandum Association.

12 Hours

Unit IV: Membership & Management of Companies

Appointment and Removal, Qualification, Remuneration, Rights and

Responsibilities, Liabilities of Director, Managing Director, Auditor. How to

become the share member of company..

10 Hours

Unit V: Company Meetings & Secretarial Duties:

A) Meaning, Nature and Signification of meeting, Classification of company

meeting-Statutory, Annual General Meeting, Extraordinary meeting, Board

Meeting; Meeting procedure-Notice, Agenda, Quorum, Adjournment and

Minutes of Meeting.

b) Winding up of company, causes and consequences of winding up of company

and secretarial duties.

16 Hours

Tests, Group Discussion, Seminars, Case Analysis. 06 Hours

Total: 64 Hours

Skill development:

Students will get brief knowledge about the corporate world

* How to become the member of the company,

* How to apply for shares and Debentures etc.

* Circulate and show the prospectus, agenda, director’s and auditor’s report.

* Book building process flowchart

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 15

Reference:

1. S.A.Sarlekar : Secretarial Practice

2. B.N.Tendon : Secretarial Practice

3. Awatar singh : Secretarial Practice

4. M.C.Kuchal : Company Law and secretarial Practice.

5. K.D.Basava : Secretarial Practice and Company Law.

6. J.N.Pandey : secretarial Practice.

7. M.C.Sukla : secretarial practice.

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 16


BCOM1.6: MARKETING MANAGEMENT W.e.f. academic year 2015-16 & onwards

Objectives : To help to understand various concepts in marketing, to make students to

apply conceptual skills in Marketing Decision and to expose students to the latest trends in

Marketing.

Unit 1: Marketing and Core Concepts:

Meaning and definition of marketing; core marketing concepts, needs, wants and

demand, marketing offers, value and satisfaction, exchange, transactions and relationships-

marketing management and its orientation- the marketing processes. Major forces shaping

the internet age- marketing in the new digital age, E-commerce domains-conducting of e-

commerce- Tele-marketing promises and challenges of E-commerce.

14 Hours

Unit 2: Marketing Environment:

Micro environment and its components, company, suppliers, intermediaries.

customers, competitors and public- macro environment- economic, demographic, natural,

technological, political, cultural environment. Responding to the marketing environment

10 Hours

Unit3: Marketing of Goods:

Types of goods, marketing of manufactured consumer goods, Characteristics

of market , Classification of Consumer Goods , marketing of Agricultural Goods –

Defects and Remedies - marketing of services, meaning and nature of services,

characteristics of services, classification and growth of service marketing, marketing-

mix in service marketing,

08Hours

Unit4 Developing the Marketing Mix- I (Product and Price):

New product planning and development-different stages involved there in, product

life cycle strategies- pricing considerations and approaches, pricing strategies: new

product pricing strategies product-mix strategies, price adjustment strategies.

10 Hours

Unit 5: Developing Marketing Mix-II Promotion and Distribution:

Sales promotion- meaning and objectives- promotion tools- developing sales

promotion programmes. advertising- meaning and objectives- setting the advertisement

budget- advertising considerations- developing advertising strategies- evaluating

advertising options. Nature and significance of marketing channel decisions, channel

management decisions.

12 Hours

Tests, Assignments, Seminars, Group Discussions, Case Analysis, and Field Work 10 Hours

Total 64 Hours

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 17

Skill Development:

1) Marketing of goods and services.

2) Art of advertising and salesmanship.

3) Knowledge of E-Commerce.

4) Enlightens on strategies for development of a product,

5) Study of consumer behaviour for a product of your choice,

6) Develop an Advertisement copy.

7) Prepare charts for distribution network for different products,

Suggested readings:

1. Kotler and Armstrong: Principles of Marketing, Pearsons Publications, New Delhi

2. Philip Kotler : Marketing Management in Millennium, PHI, New Delhi

3. W. J. Stanton : Fundamentals of Marketing, TMH, New Delhi

4. Gandhi : Marketing, TMH New Delhi

5. Sheralekar and Otheres : Modern Marketing, Himalaya Mumbai

6. Sontakki and Deshpande: Principles of Marketing and Salesmanship, Kalyani, New Delhi

7. K. D. Basava: Principles of Marketing (Kannada Medium) Vidyanidhi Prakashan, Hubli.

8. J C Sinha : Principles of Marketing & salesmanship, S Chand & Co, New Delhi.

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 18

DEPARTMENT OF ECONOMICS

Semester I

BCOM1.7: BUSINESS ECONOMICS PAPER-I

W.e.f. Academic year 2015-16 & onwards

Objectives:

1. To familiarize the students with basic economic tools and techniques and its application

to business decision making.

2. To familiarize students with the micro economic business environment including

consumer behavior, cost and revenue conditions..

Unit I – Introduction to Business Economics 16 Hours

Nature, Scope and Definitions of Business Economics – Role and

Responsibilities of Business Economist – Decision Making in Business –

Fundamental Concepts: Incremental Principle, Marginal Cost, Opportunity

Cost, Time Perspective, Discounting Principle and Equi-Marginal Principle.

Unit II – Consumer Behaviour 12 Hours

Consumer Sovereignty – Limitations - Marginal Utility - Law of

Diminishing Marginal Utility – Equi-Marginal Utility – Consumer’s Surplus

- Indifference Curves: Meaning and Properties – Budget-Line – Consumer’s

Equilibrium – Price Effect: Income Effect and Substitution Effect – Price-

Consumption Curve – Income Consumption Curve.

Unit III – Basic Elements of Demand and Supply 16 Hours

Demand – Meaning and Types of Demand – Determinants of Demand –

Shifts in Demand – Extension and Contraction Of Demand – Increase and

Decrease in Demand – Elasticity of Demand – Demand Forecasting –

Meaning – Methods: Trend Projection Analysis – Supply – Law of Supply –

Elasticity of Supply.

Unit IV – Production and Business Organization 10 Hours

Basic Concepts – Law of Diminishing Returns – Economies and

Diseconomies of Scale – Production Function – Isoquants – Ridge Lines –

Economic Region - Least Cost Combination of Factors – Expansion Path

Nature of Firm – Tiny, Small, Medium and Large Scale Firms – MNCs.

Unit V – Economic Analysis of Cost and Revenue 10 Hours

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 19

Meaning and Types Of Cost – Fixed and Variable Cost, Average and

Marginal Cost – Short-Run and Long-Run Cost Curves – U-Shape of Cost

Curves – Revenue : Meaning and Types – Break-Even Analysis

IA: Tests, Assignments, Group Discussions and Case Analysis

Total:64 Hours

Skill development

Visit to market and observation of consumer behavior.

Visit to business establishments and collect information of cost and

revenues.

Reference Books

1. Managerial Economics – Joel Dean, PHI, New Delhi

2. Managerial Economics – Mote and Paul

3. Managerial Economics – R L Varshney and Maheshwari

4. Managerial Economics – P N Chopra, Kalyani Publishers, New Delhi

5. Managerial Economics – P L Mehta, S Chand and Co., New Delhi

6. Managerial Economics – Peterson and Lewis, PHI, New Delhi

7. Managerial Economics – ABN Kulkarni and AB Kalkundrikar

8. Business Economics – Dr. S K Singh

9. Business Economics – R K Lekhi, Kalyani Publishers, New Delhi

10. Business Economics – H L Ahuja, S Chand and Co., New Delhi

***

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 20


BCOM1.8: SPECIAL ACCOUNTS PAPER I

(Compulsory for Non - Commerce students Joining B.Com)

Objectives: 1. To make the students acquire the conceptual knowledge of accounting

2. To equip the students with the knowledge of accounting process and

preparation of final accounts

3. To develop the skills of recording financial transactions and preparation of

reports using computers.

Unit Topics No of

Periods

I INTRODUCT1ON: Origin of Accounting Meaning of book

keeping, Accounting, Accountancy, Distinction between Book-

keeping and Accounting, & Accounting and Accountancy.

Need, Objectives and Advantages of Accounting, Basic Terms.

Accounting Principles, Concepts, Conventions, Accounting

Cycle. Accounting Equations

10

II DOUBLE ENTRY SYSTEM OF BOOK KEEPING:

Meaning, Advantages Classification of Accounts -English

System: American System: Rules of debit and credit under

English System and American System

10

III JOURNAL: Meaning Features Objectives and Advantages.

Proforma of Journal, Journalizing and Journal Entry. Sif11lle

and Compound Entries. Ledger : Meaning, Features, Need and

Importance of Ledger , Distinction between Journal and Ledger

Format of Ledger, Ledger Posting, Balancing of Ledger

Accounts

10

IV SUBSIDIARY BOOKS: Meaning, Features - Advantages.

Purchases Book. Sales Book, Purchases Returns Book, Sales

Returns Book, Bills Receivable Book, Bills Payable Book,

Cash Book, Journal Proper, Invoice, Trade Discount and Cash

Discount, Debit Note, Credit Note.

10

V CASH BOOK: Meaning, features, Objectives, Simple Cash

Book. Two column Cash Book ,Three column Cash Book,

Contra Entries, Cash book with discount and bank columns,

Petty cash book: Meaning, features Objectives and Advantages

Analytical & imprest system

10

SUGGESTED REFERENCE: 1. Text Book of Accountancy – B S Raman

2. Principles of Accountancy – Tulsian

3. Introduction to Accountancy - T S Grewal

4. Accountancy – Dr. R. V. Diwan

Guidelines: 1. These papers are for first and Second semesters for students seeking admission to B.Com from Non

– Commerce background

2. The examination for Special Commerce and Special Accountancy papers will be conducted by the

respective colleges along with internal test of other subjects.

3. There will not be University examination for Special Commerce and Special Accountancy

4. The attendance and passing of these papers is compulsory

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 21


Semester I

BCOM1.9: SPECIAL COMMERCE Paper I

OBJECTIVES:

1. To familiarize Non - Commerce students who join Commerce stream with the

basics of Commerce so that they adjust to the new stream they have chosen.

2. To make them know about different forms of business organizations as they are

frequently referred in First semester classes.

3. To ensure that they know at least the minimum about cheques, etc

Unit Topics No of

Periods

I Concept of Commerce : Meaning of trade and Commerce,

Branches of Commerce, Significance of Commerce

10

II Sole trading, Partnership Firms, types of partners, advantages and

disadvantages, Limited partnership

10

III Joint Stock Companies – features, types of companies, types of

shares

10

IV Cooperative Societies : meaning, features, types, advantages and

disadvantages

10

V Negotiable Instruments - Bill of Exchange, Promissory note,

cheque.

10

SUGGESTED REFERENCE:

1. Text book of Business Studies – as per PU syllabus

Guidelines:

1. These papers are for first and Second semesters for students seeking admission

to B.Com from Non – Commerce background

2. The examination for Special Commerce and Special Accountancy papers will

be conducted by the respective colleges along with internal test of other

subjects.

3. There will not be University examination for Special Commerce and Special

Accountancy

4. The attendance and passing of these papers is compulsory.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 22


Semester II

BCOM2.1: Basic English

W.e.f. Academic year 2015-16 & onwards

Objectives:

To Develop -

Grammar competency

Composition skills

Creative abilities

Reading skills

Presentation skills

Text Book:

“An Anthology of Popular Essays and poems “ Ed by A.V.Xavier

(Macmillan Indian Ltd)

Only the following Lessons and Poems are to be studied

Prose:

1) How I Became a Public Speaker , - George .B.Shaw 04 Hours

2) My Lost Dollar, - Stephen Lea cock 04 Hours

3) Travel by Train ,- J.B.Priestley 04 Hours

4) On the Rule of The Road, - A.G.Gardiner 04 Hours

Poems:

1) The Village School Master, - Oliver Goldsmith. 04 Hours

2) The Solitary Reaper, - William Wordsworth 04 Hours

3) Stopping by Woods on Snowy Evening ,- Robert Frost 04 Hours

4) Menelaus and Helen , - Rupert Brooke 04 Hours

Grammar – Combining Sentence with “WH” Words,- 28 Hours

Who, When, What, Whom, Why, Which, Where, and Whose


Guest Lectures, Group Discussions, Word Games, Total : 64 Hours

Seminars (PPT Presentation). Public Speaking etc.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 23


1) Objective type questions (Five each from prose & Poetry) 1X10= 10

2) Reference to context (Two each from prose and poetry to be asked) 5X2 = 10

(One each from prose and poetry to be answered)

3) Essay type question on poetry (One out of two) 10

4) Short notes (Two each from prose and poetry to be asked)

(One each from prose and poetry to be answered) 5X2= 10

5) Correction of Errors 1X10= 10

6) A) Combining of sentence with “Wh” words 1X5= 05

B) Antonyms 1X5= 05

7) Letter /Application writing /Letter of Application 1X10= 10

70

Internal Marks= I Internal Test = 10

II Internal Test = 10


Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 24


Semester II

BCOM2.2A: Basic Kannada


PÀ£ÀßqÀ DªÀ±ÀåPÀ ¥ÀoÀå

ÉÆÃzsÀ£Á CªÀ¢: 64 UÀAmÉUÀ¼ÀÄ

1. ¸Á»vÀå ¹j – 2 ÀA¥ÁzÀPÀgÀÄ : qÁ.C±ÉÆÃPÀ £ÀgÉÆÃqÉ

: qÁ.«.J¸ï.ªÀiÁ½ ¥ÀæPÁ±ÀPÀgÀÄ : gÁtÂ ZÀ£ÀßªÀÄä «±Àé«zÁå®AiÀÄ, «zÁå ÀAUÀªÀÄ, ¨É¼ÀUÁ«.

2. ¥ÀA¥À£À §£ÀªÁ¹ - ©.J. ¸À£À¢ 3. DAvÀjPÀ CAPÀUÀ¼ÀÄ - 30 CAPÀUÀ¼ÀÄ

¥ÀæxÀªÀÄ QgÀÄ ¥ÀjÃPÉë - 10 CAPÀUÀ¼ÀÄ ¢éwÃAiÀÄ QgÀÄ ¥ÀjÃPÉë - 10 CAPÀUÀ¼ÀÄ C ÉÊ£ÀªÉÄAl - 10 CAPÀUÀ¼ÀÄ (ªÀÄ£É ¤AiÀÄ«ÄvÀ PÁAiÀÄð) ªÀiÁzÀj ¥Àæ±Éß ¥ÀwæPÉ

1. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§A¢¹ ¥Àæ§AzsÀ gÀÆ¥ÀzÀ ¥Àæ±Éß (JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÉÌ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

2. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§A¢¹ ÉÃPÁzÀ JgÀqÀPÉÌ n¥ÀàtÂ §gÉAiÀÄÄzÀÄ (£Á®ÄÌ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ JgÀqÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

3. ‘¸Á»vÀå ¹j’ ¥ÀoÀåPÉÌ ¸ÀA§A¢ü¹ ªÀÄÆgÀPÉÌ ¸ÀAzÀ sÀðzÉÆqÀ£É ÀÈ¶ÖPÀgÀt ¤ÃqÀÄªÀzÀÄ (LzÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ ªÀÄÆgÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ

4. C) ‘¥ÀA¥À£À §£ÀªÁ¹’ ¥ÀoÀåPÉÌ ¸ÀA§A¢ü¹ ¥Àæ§AzsÀ gÀÆ¥ÀzÀ ¥Àæ±Éß (JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀPÉÌ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 15 CAPÀUÀ¼ÀÄ §) ‘¥ÀA¥À£À §£ÀªÁ¹’ ¥ÀoÀåPÉÌ ¸ÀA§A¢ü¹ JgÀqÀPÉÌ n¥ÀàtÂ §gÉAiÀÄÄªÀÅzÀÄ (JgÀqÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß PÉÆlÄÖ MAzÀÄ GvÀÛgÀ §gÉAiÀÄ®Ä ºÉÃ¼ÀÄªÀzÀÄ) 05 CAPÀUÀ¼ÀÄ

5. MAzÉÃ ªÁRåzÀ°è GvÀÛj ÀÄªÀzÀÄ (‘¸Á»vÀå ¹j’ ¥ÀoÀå¢AzÀ ºÀvÀÄÛ ªÀÄvÀÄÛ ‘¥ÀA¥À£À §£ÀªÁ¹’ ¥ÀoÀå¢AzÀ LzÀÄ ¥Àæ±ÉßUÀ¼ÀÄ) 10 CAPÀUÀ¼ÀÄ

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 25


Semester II

BCOM2.2B: Basic Hindi W.e.f. academic year 2015-16 & onwards

Text Book: Adhunika Hindi Kavya Sangraha (10 Poems) 36 Hours

आधवनक वहनदी कावय सगरह

सौमय परकाशन, महाबलशवर कोलोनी

दराा रोड, विजापर-३

िावणजय वनबध, 12 Hours

अनिाद और सकषपण 12 Hours


Group Discussions, Seminars (PPT Presentation) Total: 64 Hours

DISTRIBUTION OF MARKS A Objective type Questions (10 out of 13) 10 Marks

B Annotations (2 out of 4) 10 Marks

C Essay type Questions (2 out of 4) 20 Marks

D Vaanijya Nibandh (1 out of 3) 10 Marks

E Translation Kannada / English into

Hindi

10 Marks

F Precise Writing 10 Marks

Theory Total 70 Marks

Internal 30 Marks

Total 100 Marks

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 26


Semester II

BCOM2.2C: Additional English W.e.f. academic year 2015-16 & onwards

Objectives:

To Develop -

Language skills

Presentation skills

Writing skills

Conversational & listening skills

Compositional skills

Technology integrated skills

Text Books:

“Delight and Wisdom” Ed By An Anthology of Short Stories

(Orient Black Swan)

Only the following short stories to be studied.

1) The Gift of the Magi, - O.Henry 05 Hours

2) The Eyes are Not here , - Ruskin Bond 05 Hours

3) The Kabuliwallah, - Rabindranath. Tagore 05 Hours

4) The Diamond Necklace ,- Guy The Maupassant. 05 Hours

5) The Doll’s House ,- Catherine Mans Field. 06 Hours

6) The Open Window, - Saki 06 Hours

Grammar - 28 Hours

Use of words as Two different forms of Speech

Letter of Congratulations and Compliments.

Paragraph writing on Current Topics

Note: Seminar / Questionnaires /Discussion 04 Hours

Total: 64 Hours


1) Objective type questions 1X10= 10

2) Reference to context 5X2 = 10

3) Essay type question on the Short Stories (One out of two) 1X10= 10

4) Short notes on the Short Stories (Two out of four) 5X2 = 10

5) Use of words as Two different forms of Speech 5X2 = 10

6) Letter of Congratulations and Compliments. 10

7) Paragraph writing on Current Topics 10

70

Internal Marks: I Internal Test - 10

II Internal Test - 10

Home Assingment - 10 30

Total Marks= 100

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 27


Semester II

BCOM2.3: BUSINESS COMMUNICATION

(Mandatory Paper)


Objectives:

The purpose of this subject is to cultivate effective communication, speaking

reading, listening and writing skills and to face interviews.

Unit 1: Introduction to Communications: 10 Hours

Meaning and objectives of communication.

Importance of effective communication

o Media of communication

o Types of communication

Principles of effective communication

Unit1 2: Written Communication: 12Hours

Business Correspondence: Its need functions and kinds of letters.

Essentials of Business Letter

Structure of Business Letter

Layout, Form Mechanical Structure and Punctuation etc.

Planning of a letter.

Unit 3: Business Correspondence: 14 Hours

A) * Enquiries and Replies, Orders and executions.

* Credit and Status Enquires.

* Complaints and adjustments.

* Sales and Circular letters.

B) Writing letter of application for jobs, giving Bio-Data, C.V., Resume,

With references Job-Interview letters, correspondence with references and

Appointment letters.

C) I) The Use of "You-Attitude” in Business Letters :

ii) Every Letter is a Sales Letter – as applied to Business Letters.

iii) "The Good-News" and "Bad-News" letters, the art of handling Positive and

Negative Situations in drafting Business letters.

Unit 4: Oral Communication: 12 Hours

Meaning, Merits and Limitations.

Essentials of Effective Oral Communication.

Meaning, Merits and limitations of the following :

Face-to-face communication.

Visual and audio–visual communication

Group discussions

Facing an interview

Electronic communication

Silence as a means of communication

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 28

Unit 5: Report Writing: 06 Hours

Meaning, Importance and types of Business Reports.

Essentials of a Good Report.

Preparing a Report

Forms of reports.

i) Letter form ii) Memorandum form

iii) Letter –text combination form

Report by individuals and committees

Tests, Seminars, Group Discussion, Case Studies. 10 Hours

Total 64 Hours

Skill Development:

Business Correspondence

Oral Communication skills

Facing Interview.

Preparation of drafts, resume, C.V.

Speaking skills.

Presentations skills.

Suggested regarding:

1) Rajendra Pal : Esssentials of Business Communication

J.S. Korlahalli Sultan Chand & Sons, New Delhi.

2) Rajendra Pal : Communication Skills, Sultan Chand & Sons, New Delhi

J. S.Korlahalli

3) Moniopoly : Business Communications, TMH, New Delhi.

4) Kaul : Business Communication, PHI, New Delhi.

5) Asha Kaul : Effective Business Communication, PHI, New Delhi.

6) Guffey : Business Communication & Report Writing,

Himalaya Publishing House, New Delhi.

7) Madhumati M : Business Communication Skills

Kulkarni R. Chand & Co. New Delhi.

8) Varinder Kumar : Business Communication Skills

Kalyani Publishers.

9) K. D. Basava : Business Communication Skills (Kannada Medium)

Vidyanidhi Prakashan, Hubli.

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 29


Semester II

BCOM 2.4: FINANCIAL ACCOUNTING - II W.e.f. Academic year 2015-16 & onwards

Objectives:

To provide a brief idea about the frame work of certain allied aspects of

accounting treatments

To gain knowledge on the preparation of Accounts for Internal Control System.

Unit-I: Departmental Accounts: 06-Hours

Meaning and utility of departmental records maintenances of columnar subsidiary

books. Departmentalization of expenses. Interdepartmental transfers, preparation of final

accounts.

Unit-II: Branch Accounts: 10-Hours

Meaning and types of branches, systems of accounting for different branches, stock

and debtors system. Independent Branches-Incorporation of branch Transactions in head

office books (Excluding foreign branches). Depreciation of branch assets. Goods and Cash

remittances in transit. Preparation of final accounts.

Unit-III : Consignment Accounts: 18-Hours

Meaning of consignment and important terms used in consignment. Valuation of

unsold stock, Normal loss, Abnormal loss. Problems relating to consignment in the books

of consignor and consignee Cost price method and invoice price method.

Unit-IV : Hire Purchase Accounts: 10-Hours

Meaning of hire purchase contract legal provisions and definition of terms used.

Systems of recording calculation of interest. Entries and accounts in the books of hire

purchaser and hire Vendor. Problems relating thereto ( Excluding repossession of assets)

Unit-V:RoyaltyAccounts: 10-Hours

Meaning and important terms – Minimum rent - Short workings recoupment of

short workings. Entries and accounts in the books of Lessee (Excluding sub- lease).

Test, Group Discussion, Seminar, Case Analysis 10-Hours

Total: 64 Hours

Skill Development:

Collection of transactions relating to any branch.

Collection of final accounts of departmental organizations.

Choose a company which pays royalty, analyze their statement and comment

on the process of payment of royalty and conduct a detailed study.

Books for Reference

1. Anilkumar S.V.Rajeshkumar, B.Mariyappa: Financial Accounting. Himalaya

Publishers.

2. B.S. Raman : Financial Accounting . United Publishers.

3. Jain & Narang: Financial Accounting, Kalyani, Delhi.

4. Financial Accounting Part-I.- V.A.Patil & Ravindra diwan.

5. Financial Accounting Part-I –M.B.kadkol.

6. Dr. S.N Maheshwari : Financial Accounting Vikas, New Delhi .

7. S.Kr. Paul : Advanced Accounting , New Central Book Agency, Calcutta.

8. Advanced Accountancy – Dr.M.A.Arulanandam & Dr.K.S.Raman.

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 30

DEPARTMENT OF COMMERCE Semester II

BCOM2.5: ENVIRONMENTAL STUDIES W.e.f. academic year 2015-16 & onwards

Objectives:

To make students acquire the conceptual knowledge and awareness of natural

environment.

To enable the students to understand the environmental problems and the concept

of sustainable development.

Unit 1: Nature of environmental studies: Definition, scope and importance,

Multidisciplinary nature of environmental studies, need for public awareness.

Natural resources and associated problems:

(a) Forest resources: Use and overexploitation, deforestation timber

extraction, mining, dams and their effects on forests and tribal people,

(b) Water resources: Use and over-utilization of surface and ground water,

floods, drought, conflicts over water, dams-benefits and problems.

(c) Mineral resources: Use and exploitation, environmental effects of

extracting and using mineral resources.

(d) Food resources: World food problems, changes caused by agriculture

effects of modem agriculture, fertilizer-pesticide problems;

(e) Energy resources: Growing energy needs, renewable and non-renewable

energy sources, use of alternate energy sources.

(f) Land resources: land as resources, and land degradation, man induced

landslides, soil erosion and desertification.

Role of an individual in conservation of natural resources Equitable use of

resources for Sustainable lifestyles. 10 Hrs

Unit 2: Ecosystems: Concept of an ecosystem, Structure and function of an ecosystem,

Producers, consumers and decomposers, Energy flow in the ecosystem, Ecological

succession. Food chains, food webs and ecological pyramids, Introduction, types,

Characteristic features, structure and function of 'the following ecosystem:

a) Forest ecosystem b) Grassland ecosystem c) Desert, ecosystem

d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

10 Hrs

Unit 3: Biodiversity and its conservation: Introduction-Definition: genetic, species and

ecosystem diversity, Biogeographical classification of India, Value of biodiversity:

consumptive use, productive use, social, ethical, aesthetic and option value, Biodiversity

at global, national and local levels, India as a mega-diversity nation, Western ghat as a

bio-diversity, Hot-spots of biodiversity, Threats to biodiversity: habitat loss, poaching of

wildlife, man-wildlife Conflicts, Endangered and endemic species of India, Conservation

of biodiversity: In-situ and Ex-situ, Conservation of biodiversity. 10 Hrs

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 31

Unit 4: Environmental Pollution: Definition, causes, effects and control measures of:

a) Air pollution

b) Water -pollution

c) Soil pollution

d) Marine pollution

e) Noise pollution

f) Thermal pollution

g) Nuclear hazards., Solid waste management causes, effects and control

measures urban and industrial wastes, Role of an individual in prevention of

pollution, Disaster management: folds, earthquake, cyclone and landslides,

Tsunami. 10 Hrs

Unit 5: Social Issues and Environment: From Unsustainable to Sustainable development,

Urban problems related to energy, Water conservation, rain water harvesting, watershed

management, Resettlement and rehabilitation of people; its problems and concerns,

Environmental ethics: Issues and possible solutions, Climate change, global-warming,

acid rain, ozone layer depletion, nuclear accidents and holocaust, Wasteland reclamation,

consumerism and waste products, Environment protection Act, Air (Prevention and

control of pollution) Act., Water (Prevention and control of pollution) Act., Wildlife

protection act, Forest conservation Act, Issues involved in enforcement of environmental

legislation public awareness. 10 Hrs

Skill Development :( Field work) Visit to a local area to document environmental assets

river /forest /grassland / hill /mountain., Visit to a local polluted site Urban / Rural /

Industrial / Agricultural, Study of common plants, insects, birds, Study of simple

ecosystem-ponds, river, hill slopes, etc. 14 Hrs

Total 64 Hours

References:

1. S. Sinha, M. Shukla & R Shukla, Text book of Environmental studies, AITBS

Publishers, Delhi. (2005)

2. Agarwal, K.c., 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.

3. Bharucha Erach, The Biodiversity of India, Mapin publishing Pvt. Ltd.

Ahmcdabad 380013, India Email: [email protected]. .

4. Brunner RC., 1989, Hazardous Waste Incineration, McGraw Hill Ine. 480p.

5. Clark RS. Marine pollution, Clanderson Press Oxford. .~

6. Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001

Environmental Encyclopedia, Jaico Publ. House. Mumbai, 1196p.

7. De. A.K. Environmental Chemistry, Wiley Eastern Ltd.,

8. Down to Earth, Centre for Science and Environment.

9. U. Jadhav H & Bhosle V.M. 1995 Environmental Protection and laws.

Himalayas Pub. House Delhi, 284p

10. Mhaskar A.K. Matter Hazardous Techno-Science Publications.

11. Trivedi R.K. Handbook of Environmental Laws, rules, guidelines, ompliances

and Standards, Vol I and II Enviro Media.

12. Trivedi RK. and P.K. Goel introduction to air pollution, Techno-Science

Publications.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 32

DEPARTMENT OF ECONOMICS

Semester II

BCOM2.6: BUSINESS ECONOMICS PAPER-II W.e.f. Academic year 2015-16 & onwards

Objectives:

1. To familiarize the students with basic economic tools and techniques and its

application to business decision making.

2. To familiarize students with the micro economic business environment including

consumer behavior, cost and revenue conditions and market structure.

Unit I – Market Structure 20 Hours

Meaning of Market – Types of Market - Perfect Competition – Price and Output

Determination Under Short-Run and Long-Run - Monopoly – Monopolistic Competition –

Price and Output Determination – Price Discrimination: Types - Price and Output

Determination Under Discriminating Monopoly – Duopoly and Oligopoly: Meaning And

Features – Pricing Strategies: Market Skimming, Penetration and Product Life Cycle

Strategies.

Unit II – Objectives of the Firm 06 Hours

Profit Maximization - Staff Maximization – Sales Maximization – Growth Maximization –

Managerial Utility Maximization – Employees’ Satisfaction – Modern Non-Profit

Organization.

Unit III – Government Intervention in a Market Economy 10 Hours

Role of Government - Government Intervention to Regulate Monopolies – Regulation

Through Pricing Policy: Marginal Cost Pricing, Average Cost Pricing – Natural Monopoly

and Economic Inefficiency – Regulation of Natural Monopolies – Encouraging

Competition – Anti-Trust Law – Externalities and Market Failures – Public Goods and

Market Failures

Unit IV – Analysis of Factor Income - I 12 Hours

Rent – Ricardian Theory of Rent – Modern Theory of Rent – Concept of Quasi Rent –

Wages – Nominal and Real Wage – Wage Differentials – Minimum Wages – Collective

Bargaining and Wages.

Unit V – Analysis of Factor Income - I 16 Hours

Interest – Meaning – Gross and Net Interest – Classical Theory of Interest – Keynesian

Theory of Interest – Profit: Gross and Net Profit – Accounting Profit and Economic Profit

– Theories of Profit: Risk Theory, Uncertainty Theory and Innovation Theory of Profit.

IA: Tests, Assignments, Group Discussions and Case Analysis

Total: 64 Hours

Skill development

Visit to market and observation of consumer behavior.

Visit to business establishments and collect information of cost and revenues.

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 33

Reference Books

1. Managerial Economics – Joel Dean, PHI, New Delhi

2. Managerial Economics – Mote and Paul

3. Managerial Economics – R L Varshney and Maheshwari

4. Managerial Economics – P N Chopra, Kalyani Publishers, New Delhi

5. Managerial Economics – P L Mehta, S Chand and Co., New Delhi

6. Managerial Economics – Peterson and Lewis, PHI, New Delhi

7. Managerial Economics – ABN Kulkarni and AB Kalkundrikar

8. Business Economics – Dr. S K Singh

9. Business Economics – R K Lekhi, Kalyani Publishers, New Delhi

10. Business Economics – H L Ahuja, S Chand and Co., New Delhi

****

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 34

DEPARTMENT OF COMPUTERS B.Com. - Second Semester

BCOM 2.7: Computer Applications in Business - I W. e. f. academic year 2015-16 & onwards

Objectives:

1) To impact basic knowledge about computer

2) To make students familiar with computer environment.

3) To develop skill among students in applications of internet in commerce education

4) To teach various application of various packages to business, commerce and

management

Unit I: Fundamentals of Computers

Definition of Computers. History and Generation of Computers, Characteristics of

Computers, Classification of Computers, CPU, ALU, CU, Computer Memory, Input

devices, (keyboard, mouse, scanner, trackball and light-pen) Output devices (printer,

monitor, plotter), Software, Hardware, Operating System, Types of Operating System.

11 Hours

Unit 2: Windows &MS Office.

Introduction to windows, Starting windows, Desktop, Taskbar, Startup Menu,

Working with programs and icons – Adding, removing, starting and quitting programs and

icons. Working with files and folders – Creating – deleting opening, finding, copying –

moving and renaming files and folders, Control panel, My computer, Accessories,

MS-Word : Introduction to word processors, Editors, Formatting, Font Size

Types, cut, copy and paste, saving and retrieving documents, Alignment page Setup, Spell

check, Bullets & Numbers, Print Preview & Print, Inserting tables, objects, graphs,

images, headers, footers, macros, Clipart & ward Art, Mail Merge.

12 Hours

Unit 3: MS Excel

Introduction to MS-Excel, Concept of spreadsheets, worksheet properties, rows,

columns, Cell, Cell address, Entering and Editing text and numbers, coping, moving and

deleting cells, selecting ranges, Entering formulae, cell formatting, spell check, creating

and editing charts, captions, data labels, changing the view of the chart and other options,

inserting charts into worksheet, working with worksheet view options, Macros and Filters.

10 Hours

Unit 4: MS- Power Point

Introduction, features, Advantages and application of MS PowerPoint - parts of

MS PowerPoint window-menus and toolbars, creating presentations through auto content

wizard, Design templates and Blank presentation, slide show-saving opening and closing a

presentation-inserting editing and deleting slides-types of slides- inserting charts, creating

animation and slide transition.

10 Hours

Unit 5: Internet

Concept of internet, use of Internet, Requirements of internet, internet Addressing,

Establishing connectivity on the internet, Types of internet providers, Browsing web pages

from the internet, tools and services on internet, procedure of opening E-mail Account on

Internet, working with search engine, advantages, website, web page, Domain name

system, checking and sending E-mails.

7 Hours

Practical 14 Hours

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 35

Total: 64 Hours

Text Book:

1) Ms Office: Sanjaya Saxena,

2) Fundamentals of Computers: V. Rajaram, PHI Publication.

3) The Internet Complete Reference: Harley Hahh, Tata McGraw Hill Edition.

References:

1) Ms Office: Sanjaya Saxena, B.P.B. Publication – (Part 1 to Part 7 & Part 12).

2) Fundamentals of Computers: P.K. Sinha, B.P.B. Publication

3) Running Microsoft Office 2000 Professional: Michael Halvorson.

4) Microsoft Office System Inside Out – 2003 Edition: Michael J. Young.

5) Computer fundamentals and Windows with Internet Technology: N. Krishnan.

6) Excel 2003 All-in – One Reference for Dummies: Greg Harvey.

Laboratory Experiments based on Windows, M S- Word, M S- Excel, M S- Power

Point & Internet.

List of Laboratory Experiments

1) Create Visiting Card Using MS- Word.

2) Create a Bio-data Using MS- Word.

3) Write a Letter to invite 10 people for an interview using mail merge.

4) Create a payroll for an organization in MS- Excel with a chart representation.

5) Create an Employee database for a company in MS-Excel.

6) Create a Students Marks sheet spreadsheet in MS- Excel with a chart representation.

7) Create a power point presentation (of 5 slides)

8) Prepare a presentation on the present political situation of India.

9) Prepare a presentation on the growing terrorist activities in India.

10) Prepare a presentation for role of computers in business.

11) Prepare a presentation on B.L.E.D Association.

12) Create an E-mail account, Sending and Receiving an E-mail

13) Working with search engine

********

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 36

B.Com I to VI semesters

Question Paper Pattern for End Semester Examinations (Core Subjects): W.i.f Academic Year 2015-16 and Onwards

Section “A”

Answer any 08 out of 10 questions in one or two sentence 02X08 =16

Section “B”

Answer any 02 out of 04 questions in 30-40 sentence 05X02 =10

Section “C”

Answer any 03 out of 05 questions 10X03 =30

Section “D”

Caselet: Answer any 01 out of 02 questions 14X01 =14

Total =70

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 37

DEPARTMENT OF COMPUTERS

Semester II

2.8 SPECIAL ACCOUNTS Paper II

(Compulsory for Non - Commerce students Joining B.Com)

Objectives:

1. To make the students acquire the conceptual knowledge of accounting

2. To equip the students with the knowledge of accounting process and

preparation of final accounts

3. To develop the skills of recording financial transactions and preparation of

reports using computers.

Unit Topics No of

Periods

I Trial Balance: Meaning, features, Objectives. Preparation of

Trial Balance from ledger balances & incorrect trial balance

10

II Final Accounts: Meaning ,need, Trading account, Profit and

Loss Account, Balance Sheet – without adjustments

10

III Final accounts with adjustments 10

IV RECTIFICATION OF ERRORS: Meaning, Types of errors

- One sided errors Two sided errors, suspense account.

Rectification of errors.

10

V Depreciation: Meaning, objectives, Types, Fixed percentage

& Reducing balance method

10

Suggested Books:

1. Text Book of Accountancy – B S Raman

2. Principles of Accountancy – Tulsian

3. Introduction to Accountancy - T S Grewal

4. Accountancy – Dr. R. V. Diwan

ASPCC/B.Com/1 & 2 Sem/2015-16/P - 38

DEPARTMENT OF COMPUTERS

Semester II

2.9. SPECIAL COMMERCE Paper II

Objectives:

1. To familiarize the non- Commerce students with foreign trade and other functions such

as transportation etc.

2. To let them know e Commerce, B2B, B2C, etc

Unit Topics No of

Periods

I Foreign Trade – steps, organizations to promote foreign trade 10

II Transportation – types, importance 10

III Storage and Warehousing – Types, significance 10

IV Corporate retailing – shopping malls and their evaluation 10

V E Commerce – importance and uses 10

Suggested Books:

1. Text book of Business Studies – as per PU syllabus

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