SYLLABUS B. COM WB State University

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  • 8/20/2019 SYLLABUS B. COM WB State University

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    WEST BENGAL STATE UNIVERSITY

    Syllabi for

    Three-year B.Com. Honours and

    General Degree Courses

    Under 1+1+1 System of Eamination

     Introduced from the Academic Session 2011-12

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    B.COM HONOURS IN ACCOUNTING & FINANCECourse Stru!ture

    "or the Students #dmitted in B.Com $art-% in &'11.

    $art ( % )Honours*

    Language

    1.1a Compulsory English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    Honours Papers 1501.1h Cos& Manag!m!n& *$$oun&ing (CM**) 1001.+h Indian ,inan$ial 'ys&!m ,inan$ial Mark!& -p!ra&ions (I,,*) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG 1) 1001.+$g rin$ipl!s ra$&i$! o/ Manag!m!n& "usin!ss Communi$a&ion

    (50 50) (M"G)100

    1.$g rin$ipl!s o/ Mark!&ing E2Comm!r$! (50 50) (MEG) 100 00Total 650

    $art ( %% )Honours*

    Honours Papers

    +.h ,inan$ial *$$oun&ing II (,*C* II) 100+.3h 4ir!$& Indir!$& a6a&ion (4I*) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 50

    ra$&i$al 50) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%% )Honours*

    Honours Papers

    .5h ,inan$ial *$$oun&ing III (,*C* III) 100.9h *udi&ing (*:4*) 100.;h ,inan$ial Manag!m!n& (,MN*) 100.u!s roj!$& ?ork (=*) (50 50) 100

    300Total 1650

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    B.COM HONOURS IN MARKETINGCourse Stru!ture

    "or the Students #dmitted in B.Com $art-% in &'11.

    $art ( % )Honours*

    Language

    1.1a Communi$a&i%! English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    Honours Papers 1501.1h rodu$& ri$ing Manag!m!n& (M*) 1001.+h 'al!s -rganisa&ion Manag!m!n& ('-M*) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG I) 1001.+$g rin$ipl!s ra$&i$! o/ Manag!m!n& "usin!ss Communi$a&ion

    (50 50) (M"G)100

    1.$g rin$ipl!s o/ Mark!&ing E2Comm!r$! (50 50) (MEG) 100 00Total 650

    $art ( %% )Honours*

    Honours Papers

    +.h *d%!r&ising and 'al!s romo&ion (*'*) 100+.3h El!m!n&s o/ Cos&ing a6a&ion (50 50) (C@*) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 50

    ra$&i$al 50) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%% )Honours*

    Honours Papers

    .5h 7ural In&!rna&ional Mark!&ing (50 50) (7IM*) 100.9h Consum!r "!ha%iour Mark!&ing o/ '!r%i$!s (C"'*) 100.;h 7!&ail ogis&i$s Mark!&ing (50 50) (7M*) 100.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    B.COM GENERAL DEGREE COURSECourse Stru!ture

    For the Studet! Ad"#tted # B.Co" $%rtI # '()).

    $art ( %

    Language

    1.1a Communi$a&i%! English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    General Papers 1501.1g Cos& Manag!m!n& *$$oun&ing (CM*G) 1001.+g Mon!y and ,inan$ial 'ys&!m (M,'G) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG I) 1001.+$g rin$ipl!s ra$&i$! o/ Manag!m!n& "usin!ss Communi$a&ion

    (50 50) (M"G)100

    1.$g rin$ipl!s o/ Mark!&ing E2Comm!r$! (50 50) (MEG) 100 00Total 550

    $art ( %%

    General Papers

    +.g ,inan$ial *$$oun&ing II (,*CG II) 100+.3g El!m!n&s o/ a6a&ion (E@G) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 50

    ra$&i$al 50) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%%

    General Papers

    .5g ,inan$ial *$$oun&ing III (,*CG III) 100.9g *udi&ing (*:4G) 100.;g ,inan$ial Manag!m!n& (,MNG) 100

    00Total 1450

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    B.COM HONOURS IN ACCOUNTING & FINANCECourse Stru!ture

    "or the Students #dmitted in B.Com $art-% in &'1&.

    $art ( % )Honours*

    Language

    1.1a Compulsory English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    Honours Papers 1501.1h Cos& Manag!m!n& *$$oun&ing (CM**) 1001.+h Indian ,inan$ial 'ys&!m ,inan$ial Mark!& -p!ra&ions (I,,*) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG 1) 1001.+$g rin$ipl!s o/ "usin!ss Manag!m!n& "usin!ss Communi$a&ion

    (M"G) (G!n!ral Manag!m!n& +5 marks Mark!&ingManag!m!n& +5 marks Auman 7!sour$! Manag!m!n& +5 marks "usin!ss Communi$a&ion +5 marks )

    100+00

    Total 550

    $art ( %% )Honours*

    Honours Papers

    +.h ,inan$ial *$$oun&ing II (,*C* II) 100+.3h 4ir!$& Indir!$& a6a&ion (4I*) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 30

    !2$omm!r$! +0 ra$&i$al 30) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%% )Honours*

    Honours Papers

    .5h ,inan$ial *$$oun&ing III (,*C* III) 100.9h *udi&ing (*:4*) 100.;h ,inan$ial Manag!m!n& (,MN*) 100.u!s roj!$& ?ork (=*) (50 50) 100

    300Total 1550

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    B.COM HONOURS IN MARKETINGCourse Stru!ture

    "or the Students #dmitted in B.Com $art-% in &'1&.

    $art ( % )Honours*

    Language

    1.1a Compulsory English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    Honours Papers 1501.1h Cos& Manag!m!n& *$$oun&ing (CM**) 1001.+h Indian ,inan$ial 'ys&!m ,inan$ial Mark!& -p!ra&ions (I,,*) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG 1) 1001.+$g rin$ipl!s o/ "usin!ss Manag!m!n& "usin!ss Communi$a&ion

    (M"G) (G!n!ral Manag!m!n& +5 marks Mark!&ingManag!m!n& +5 marks Auman 7!sour$! Manag!m!n& +5 marks "usin!ss Communi$a&ion +5 marks )

    100+00

    Total 550

    $art ( %% )Honours*

    Honours Papers

    +.h *d%!r&ising and 'al!s romo&ion (*'*) 100+.3h El!m!n&s o/ Cos&ing a6a&ion (50 50) (C@*) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 30

    !2$omm!r$! +0 ra$&i$al 30) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%% )Honours*

    Honours Papers

    .5h 7ural In&!rna&ional Mark!&ing (50 50) (7IM*) 100.9h Consum!r "!ha%iour Mark!&ing o/ '!r%i$!s (C"'*) 100.;h 7!&ail ogis&i$s Mark!&ing (50 50) (7M*) 100.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    B.COM GENERAL DEGREE COURSECourse Stru!ture

    For the Studet! Ad"#tted # B.Co" $%rtI # '()'.

    $art ( % )Honours*

    Language

    1.1a Compulsory English – 50 marks (ENGC) 501.1b Major Indian anguag! – 50 marks ("NGM#ENGM) 501.1$ En%ironm!n&al '&udi!s (EN') 50

    Honours Papers 1501.1g Cos& Manag!m!n& *$$oun&ing (CM*G) 1001.+g Mon!y ,inan$ial 'ys&!m (M,'G) 100

    Compulsory General Papers +001.1$g ,inan$ial *$$oun&ing I (,*CG 1) 1001.+$g rin$ipl!s o/ "usin!ss Manag!m!n& "usin!ss Communi$a&ion

    (M"G) (G!n!ral Manag!m!n& +5 marks Mark!&ingManag!m!n& +5 marks Auman 7!sour$! Manag!m!n& +5 marks "usin!ss Communi$a&ion +5 marks )

    100

    +00

    Total 550

    $art ( %%

    General Papers

    +.g ,inan$ial *$$oun&ing II (,*CG II) 100+.3g El!m!n&s o/ a6a&ion (E@G) 100

    Compulsory General Papers +00+.1$g In/orma&ion !$hnology and I&s *ppli$a&ion in "usin!ss (h!ory 30

    !2$omm!r$! +0 ra$&i$al 30) (I"G)100

    +.+$g "usin!ss 7!gula&ory ,ram!8ork ("7,G) 100+.$g "usin!ss Ma&h!ma&i$s '&a&is&i$s ("M'G) 100+.3$g E$onomi$s (EC-G) 100 300

    Total 600

    $art ( %%%

    General Papers

    .5g ,inan$ial *$$oun&ing III (,*CG III) 100.9g *udi&ing (*:4G) 100.;g ,inan$ial Manag!m!n& (,MNG) 100

    00Total 1450

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    PART – I

    Detaile !ylla"i

    Common Paper #or $%Com% Honours an General &Paper 1 an '(

    Paper 1%1a )1%1" * LA+G,AG-

    )Paper 1%1. * -n/ironmental !tuies

    PL-A!- LL2 TH- -3I!TI+G !LLA$,! R LA+G,AG- A+D-+IR+-+TAL !T,DI-! I+ CA!- PART7 I R ALL TH- !TR-A! !I+C-

    TH- PR-I,! ACAD-IC !-!!I+

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    Paper #or $%Com% Hons% In A..ounting ) inan.e

    Paper 1%18 * C!T ) A+AG--+T ACC,+TI+G

    oule I * 50 AR9!

    ,nit 1 Introu.tion* 4!Bni&ion o/ Cos&ing Cos& *$$oun&ing and Manag!m!n&*$$oun&ing. -bj!$&i%!s o/ Cos& *$$oun&ingD Impor&an$! o/ Cos& *$$oun&ing &o"usin!ss Con$!rn. 7!la&ionship b!&8!!n Cos& *$$oun&ing ,inan$ial *$$oun&ingManag!m!n& *$$oun&ing and ,inan$ial Manag!m!n&D *d%an&ag!s o/ a Cos&*$$oun&ing sys&!m Ins&alling a Cos& *$$oun&ing 'ys&!m Ess!n&ials o/ a good Cos&*$$oun&ing 'ys&!m.Cost .on.epts: terms an .lassi;.ation o# .osts Cos& Cos& obj!$& Cos& uni&sand Cos& C!n&r!s yp!s o/ $os&s $lassiB$a&ion o/ $os&s $os& sh!!& (in&rodu$&iononly) &o&al $os&s and uni& $os&s. Costing et8os an Te.8niuir!m!n&s) Idl! &im! ($aus!s and &r!a&m!n& in Cos&*$$oun&ing) -%!r&im! (i&s !!$& and &r!a&m!n& in Cos& *$$oun&ing) abour &urno%!r7Caus!s and m!&hods o/ $al$ula&ing labour &urno%!rD $os& o/ labour &urno%!r.In.enti/e !ystems –Main rin$ipl!s /or sound sys&!m o/ 8ag! in$!n&i%! s$h!m!sDlabour u&ilisa&ionD 4is&in$&ion b!&8!!n dir!$& and indir!$& labour $os&D 'ys&!m o/ ?ag!

    aym!n& and In$!n&i%!sD 'ys&!m o/ In$!n&i%! '$h!m!s /or Indir!$& ?ork!rsDCompon!n& o/ 8ag!s $os& /or $os&ing purpos!D *bsorp&ion o/ 8ag!sD EJ$i!n$y ra&ingpro$!dur!s.

    15 $lass!s # 1+ marksH,nit 4/er8ea(a) Introduction 4!Bni&ion ClassiB$a&ion o/ -%!rh!ad2 El!m!n&28is! ,un$&ional and"!ha%iouralD N!!d /or o/ $lassi/ying o%!rh!ad in&o B6!d and %ariabl!D %arious &yp!s o/ o%!rh!ads.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    (b) Manufacturing Overheads: *llo$a&ion and appor&ionm!n& o/ -%!rh!adD *bsorp&iono/ -%!rh!ad %arious m!&hods and &h!ir appli$a&ionD r!a&m!n& o/ und!rabsorp&ion#o%!rabsorp&ion o/ o%!rh!adsD "asi$ $on$!p&s o/ di!r!n& Capa$i&i!s.($) Activity Based Costing robl!ms o/ &radi&ional $os&ingD m!aning o/ *$&i%i&y "as!dCos&ingD $os& analysis und!r *"CD ad%an&ag!s and disad%an&ag!sD /a$&ors inKu!n$ing

    appli$a&ion o/ *"CD ins&alla&ion o/ *"C.(d) r!para&ion o/ Cos& 'h!!& (ad%an$!d l!%!l +0 $lass!s # +0 marksH

    oule II* 50 ar>sUnit Cost $oo>7>eeping(1) Non2In&!gra&!d 'ys&!m M!aning ,!a&ur!sD !dg!rs Main&ain!dD *$$oun&spr!par!dD G!n!ral#Cos& !dg!r *djus&m!n& *$$oun&D M!aning o/ Closing "alan$! inarious *$$oun&sD 4isad%an&ag!s.(+) In&!gra&!d 'ys&!m M!aning ,!a&ur!s and *d%an&ag!s.() 7!$on$ilia&ionN!!d /or r!$on$ilia&ion (only und!r Non in&!gra&!d 'ys&!m)D I&!ms $ausing di!r!n$!sb!&8!!n Cos& and ,inan$ial roB&sD M!morandum 7!$on$ilia&ion '&a&!m!n& # *$$oun&

    10 $lass!s # 10 marksH,nit 6

     ?o" Costing (Fob $os& $ards and da&abas!s Coll!$&ing dir!$& $os&s o/ !a$h job*&&ribu&ing o%!rh!ad $os&s &o jobs *ppli$a&ions o/ job $os&ing).$at.8 CostingContra.t Costing 2 rogr!ss paym!n&s 7!&!n&ion mon!y Es$ala&ion $laus!Con&ra$& a$$oun&s *$$oun&ing /or ma&!rial *$$oun&ing /or plan& us!d in a $on&ra$&Con&ra$& roB& and "alan$! sh!!& !n&ri!s.!er/i.e Costing 7 In&rodu$&ionD Mo&or ranspor& Cos&ing Ao&!l Cos&ing('&a Can&!!n Cos&ing Aospi&al Cos&ing "oil!r Aous! Cos&ing – bri!/ id!a only).

    10 Class!s # 10 MarksH

    ,nit @

    Pro.ess Costing * M!aning ,!a&ur!s ro$!ss %s Fob Cos&ing rin$ipl!s o/ $os&as$!r&ainm!n& /or Ma&!rials abour -%!rh!adD Normal loss *bnormal loss and gainand pr!para&ion o/ pro$!ss a$$oun&s. N!!d /or alua&ion o/ ?I -

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    !tanar Costing% '&andard Cos&s and '&andard Cos&ingD :s!s Impor&an$!.4i!r!n$!s 8i&h "udg!&ary Con&rol r!liminary '&!ps. ClassiB$a&ion o/ '&andards.*nalysis and $ompu&a&ion o/ Ma&!rials abour and -%!rh!ad Cos&s arian$!s(!l!m!n&ary l!%!l).

    19 Class!s # 10 MarksH

    !uggeste Reaings

    Aorngr!n ,os&!r 4a&ar !& al. Cos& *$$oun&ing2 * Manag!rial Emphasis !arson"."an!rj!! Cos& *$$oun&ing AI Fa8ahar al '!!ma 'ri%as&a%a Cos& *$$oun&ing MA M..Ohan .O.Fain Manag!m!n& *$$oun&ing MA 7.*n&hony Manag!m!n& *$$oun&ing arapor!8ala Colin 4rury Manag!m!n& Cos& *$$oun&ing Chapman Aall O.'.hakur Cos& *$$oun&ing E6$!l "ooks 'a&ish Inamdar Cos& Manag!m!n& *$$oun&ing E%!r!s& ublishing Aous! *&kinson Manag!m!n& *$$oun&ing !arson "ha&&a$haryya *shish O. Cos& *$$oun&ing /or "usin!ss Manag!r!s Els!%i!r 7a%i M Oishor! Cos& and manag!m!n& *$$oun&ing a6mann

    Paper #or $%Com% Hons% In A..ounting ) inan.e

    PAP-R 1%'8Inian inan.ial !ystem an inan.ial ar>et perations

    D,L- –1 * Inian inan.ial !ystem&ull ar>s – 50(

    ,nit – I* inan.ial !ystem (No.o/ !$.210) (Marks2 10)M!aning and signiB$an$!D 7ol! o/ Bnan$! in an !$onomy Compon!n&s (ins&i&u&ions

    ins&rum!n&s mark!&s !&$.) 7ol! o/ 7!gula&ory "odi!sD kinds o/ Bnan$! –7udim!n&ary Bnan$! 4ir!$& and Indir!$& Bnan$!D 7ol! o/ Bnan$ial in&!rm!diari!s. h!s&ru$&ur! o/ Indian ,inan$ial 'ys&!m

    ,nit – II* oney an Inian $an>ing !ystem (No.o/ !$.210) (Marks2 10),un$&ionsD *l&!rna&i%! m!asur!s &o mon!y supply in India – h!ir di!r!n&$ompon!n&sD Comm!r$ial "anks – Impor&an$! and /un$&ionsD '&ru$&ur! o/ Comm!r$ialbanking sys&!m in IndiaD 4is&in$&ion b!&8!!n Comm!r$ial and C!n&ral bankD Cr!di&Cr!a&ion ro$!ss o/ Comm!r$ial banksD Aigh po8!r!d mon!y – m!aning and us!s –Con$!p& o/ Mon!y Mul&ipli!r. h! 7!s!r%! "ank o/ India ,un$&ionsD Ins&rum!n&s o/ Mon!&ary and Cr!di& $on&rol Main /!a&ur!s o/ Mon!&ary oli$y sin$! ind!p!nd!n$!.

    ,nit – III* De/elopment $an>s (No.o/ !$.210) (Marks2 10)

    Con$!p& o/ 4!%!lopm!n& bank and &h!ir n!!ds in Indian Bnan$ial sys&!m – 4i!r!n$!8i&h Comm!r$ial banks – Major 4!%!lopm!n& banks and &h!ir /un$&ions (I,CI E@IM"ank 'I4"I ',Cs N*"*74)

    ,nit – I* t8er inan.ial Institutions (No.o/ !$.210) (Marks2 10)-&h!r ,inan$ial Ins&i&u&ions In&rodu$&ionD i/! Insuran$! Corpora&ion o/ India G!n!ralInsuran$! Corpora&ion o/ India :ni& rus& o/ India.

    ,nit – * Interest Rate !tru.ture (No.o/ !$.210) (Marks2 10)

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    M!aning – Gross and N!& in&!r!s& ra&! – &h!ir di!r!n$! Nominal and 7!al in&!r!s&ra&! – &h!ir di!r!n$! 4i!r!n&ial in&!r!s& ra&! Caus!s o/ %aria&ion o/ in&!r!s& ra&!r!la&ionship b!&8!!n in&!r!s& ra&! and !$onomi$ progr!ss *dminis&!r!d and Mark!&d!&!rmin!d in&!r!s& ra&!. 7!$!n& $hang!s in in&!r!s& s&ru$&ur! in India.

    !uggeste Reaings

    M!ir Oohn ,inan$ial Ins&i&u&ion and Mark!& -6/ord :ni%!rsi&y r!ss. N!8 4!lhi. Ohan M. . Indian ,inan$ial 'ys&!m2h!ory and ra$&i$! MA N!8 4!lhi. "hol! . M. ,inan$ial Mark!&s and Ins&i&u&ions MA N!8 4!lhi. a&hak ". Indian ,inan$ial 'ys&!m2!arson N!8 4!lhi. Mukh!rj!! Ghosh and 7oy Indian ,inana$ial 'ys&!m and ,inan$ial Mark!&-p!ra&ions4!y "ook Con$!rn Oolka&a Cliord Gom!P ,inan$ial Mark!&s Ins&i&u&ions and ,inan$ial '!r%i$!s AI

    D,L- –' * I+A+CIAL AR9-T P-RATI+!&ull ar>s – 50(

    ,nit71* *n o%!r%i!8 o/ Bnan$ial mark!&s in India 2 #M25

    ,nit7'* oney ar>et*Con$!p& '&ru$&ur! o/ Indian Mon!y Mark!& *$$!p&an$! Aous!s 4is$oun& Aous!sCall mon!y mark!& 7!$!n& &r!nds o/ Indian mon!y mark!&s 210#M210

    ,nit7=* Capital ar>etCon$!p& '!$uri&y mark!& rimary '!$ondary mark!&s2,un$&ions 7ol!,un$&ionari!s o/ s&o$k !6$hang!s2"rok!rs 'ub2 "rok!rs Fobb!rs Consul&an&sIns&i&u&ional In%!s&ors N7Is

    21;#M215

    ,nit74* In/estors Prote.tion

    Gri!%an$!s $on$!rning '&o$k E6$hang! d!alings &h!ir r!mo%al Gri!%an$!7!dr!ssal C!ll in '&o$k E6$hang!s 7ol! o/ h! 'E"I Company a8 "oard Fudi$iary M!dia

    210#M210,nit75* inan.ial !er/i.esM!r$han& "anking2,un$&ions 7ol!s 'E"I guid!lin!s Cr!di& ra&ing2$on$!p& &yp!s,un$&ions limi&a&ions roBl! o/ Indian 7a&ing *g!n$i!s 210#M210

    !uggeste Reaings

    Ohan M. . Indian ,inan$ial 'ys&!m2h!ory and ra$&i$! MA "hol! . M. ,inan$ial Mark!&s and Ins&i&u&ions MA Nayak and 'ana Indian ,inan$ial 'ys&!m and ,inan$ial Mark!& -p!ra&ions 7abindra

    ibrary Gurusamy ,inan$ial '!r%i$!s MA a&hak ". Indian ,inan$ial 'ys&!m !arson

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    Common Paper #or $%Com% Honours an General

    Paper 1%1.g * I+A+CIAL ACC,+TI+G – I

    &D,L-7I * 50 mar>s(

    Uni t 

    opic !etails "arksO#taine

    $o. of %ecture

    s

    1

    In&rodu$&ion

    Na&ur! o/ a$$oun&ingD :s!rs o/ a$$oun&ing in/orma&ionD,inan$ial Manag!m!n& a$$oun&ingD =uali&a&i%!$hara$&!ris&i$s o/ a$$oun&ing in/orma&ion. 4oubl! !n&ry book k!!ping sys&!m – "asi$ a$$oun&ing!>ua&ion m!aning o/ ass!&s liabili&i!s !>ui&y r!%!nu! and!6p!ns!s. *$$oun&ing Cy$l! 2 7!$ording o/ &ransa$&ion Fournal !dg!r and pr!para&ion o/ rial "alan$!. "as!s o/ a$$oun&ingD $ash basis and a$$rual basis. "asi$ $on$!p&s and $on%!n&ions !n&i&y mon!ym!asur!m!n& going $on$!rn $os& r!aliPa&ion a$$rualsp!riodi$i&y $onsis&!n$y prud!n$! ($ons!r%a&ism)ma&!riali&y ma&$hing and /ull dis$losur!s.

    < <

    Con$!p&s /ord!&!rmina&ion o/ busin!ssin$om!

    7!%!nu! r!$ogni&ion M!aning o/ r!%!nu!D obj!$&i%!D&iming o/ r!$ogni&ion. 7!$ogni&ion o/ !6p!ns!s. In%!n&ori!s m!aning. 'igniB$an$! o/ in%!n&ory %alua&ion.o8!r o/ $os& or mark!& rul!D In%!n&ory as$!r&ainm!n& andr!$on$ilia&ion.

    < <

    h! na&ur! o/ d!pr!$ia&ion. h! a$$oun&ing $on$!p& o/ d!pr!$ia&ion. ,a$&ors in &h! m!asur!m!n& o/ d!pr!$ia&ion.M!&hods o/ $ompu&ing d!pr!$ia&ion s&raigh& lin! m!&hodand diminishing balan$! m!&hodD 4isposal o/ d!pr!$iabl!ass!&sD $hang! in m!&hod o/ $harging d!pr!$ia&ion.*$$oun&ing /or d!pr!$ia&ion *ss!&2d!pr!$ia&ion *ss!&2

    pro%ision. 7!s!r%!s and pro%isions M!aningD -bj!$&i%!D yp!s *$$oun&ing

    < <

    Capi&al and r!%!nu! !6p!ndi&ur!s and r!$!ip&s g!n!ralin&rodu$&ion only. *djus&m!n& and r!$&iB$a&ion.

    < <

    ' ,inala$$oun&s

    r!para&ion o/ Bnan$ial s&a&!m!n&s o/ sol! propri!&orshipbusin!ss !n&i&i!s /rom a &rial balan$! – Manu/a$&uring rading # *#$ and "alan$! 'h!!&

    1< +0

    50 56

     &D,L-7II * 50 mar>s(

    Uni 

    opic !etails "arks

    O#tained 

    $o. of 

    %ectures

    1In&rodu$&ion

    r!para&ion o/ Bnan$ial s&a&!m!n&sa) /rom in$ompl!&! r!$ordsb) o/ non2proB& organisa&ion

    15 19

    '*$$oun&ing/orsp!$ial sal!s&ransa$&ion

    Consignm!n& "asi$ /!a&ur!sD di!r!n$! 8i&h sal!s.7!$ording in &h! books o/ Consignor – a& $os& a& in%oi$!pri$! alua&ion o/ unsold s&o$kD -rdinary $ommission. r!a&m!n& and %alua&ion o/ abnormal normal loss. 'p!$ial$ommissionD 4!l $r!d!r! $ommission (8i&h and 8i&hou& bad

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    d!b&) 2 us! o/ Consignm!n& 4!b&ors *#C. 7!$ording in &h!books o/ Consign!! *$$oun&ing /or sal! on appro%al

    +0 +3

    = '!$&ional and'!l/ balan$ing

    l!dg!r

    Con$!p& o/ s!$&ional balan$ing pr!para&ion o/ $on&rola$$oun&s. '!l/ balan$ing !dg!r ad%an&ag!sD 7!$ordingpro$!ssD pr!para&ion o/ *djus&m!n& a$$oun&s.

    4 Insuran$!$laim /orloss o/ s&o$kand/or loss o/proB&

    oss o/ s&o$k hysi$al o8n!rship $on$!p&D $on$!p& o/ und!r2insuran$! and a%!rag! $laus!D $ompu&a&ion o/ $laim– 8i&h pri$! $hang!D $onsid!ra&ion o/ unusual s!lling lin!Dpri$! r!du$&ion !&$. oss o/ proB& Con$!p& – insur!d uninsur!d s&anding$harg!s G ra&! shor& sal!s and in$r!as!d $os& o/ 8orkinga%!rag! $laus! and $ompu&a&ion o/ $laim ( simpl! &yp! )

    5 ar&n!rshipa$$oun&s2I

    # *ppropria&ion a$$oun&D Capi&al Curr!n& a$$oun&DGuaran&!! – by Brm by par&n!r and bo&h D $orr!$&ion o/ appropria&ion i&!ms 8i&h r!&rosp!$&i%! !!$&. Chang! in$ons&i&u&ion o/ Brm – $hang! in #' ra&io admissionr!&ir!m!n& and r!&ir!m!n& $um admission – &r!a&m!n& o/ Good8ill r!%alua&ion o/ ass!&s liabili&i!s (8i&h#8i&hou&al&!ra&ion o/ books) &r!a&m!n& o/ r!s!r%! and adjus&m!n&r!la&ing &o $api&alD &r!a&m!n& o/ Foin& i/! oli$y 4!a&h o/ apar&n!r

    15 19

    50 56

    !uggeste Reaing*1. 'ukla Gr!8al Gup&a *d%an$!d *$$oun&an$y ol. I ' Chand.+. 7. .Gup&a 7adh!s8amy *d%an$!d *$$oun&an$y ol. I '. Chand.. Mah!sh8ari Mah!sh8ari *d%an$!d *$$oun&an$y ol. I ikash ublishing Aous!3. %&. &d.5. '!hgal '!hgal *d%an$!d *$$oun&an$y ol. I a6man ubli$a&ion.9. ". "an!rj!! 7!gula&ion o/ Corpora&! *$$oun&ing 7!por&ing in India ?orld r!ss.;. Aani/ Mukh!rj!! ,inan$ial *$$oun&ing MA.

  • 8/20/2019 SYLLABUS B. COM WB State University

    15/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    Common Paper #or $%Com% Honours an General

    Paper 1%'.gPRI+CIPL-! A+D PRACTIC- A+AG--+T )

    $,!I+-!! C,+ICATI+

    For the Studet! Ad"#tted # B.Co" $%rtI # '()).

    D,L- – I * PRI+CIPL-! A+D PRACTIC- A+AG--+T&ar>s – 50(

    ,nit 1% Introu.tion to anagement Manag!m!n& 2 d!Bni&ion impor&an$!/un$&ionsD Na&ur!2as pro/!ssion s$i!n$! and ar& uni%!rsali&y o/ manag!m!n&D !%!lso/ manag!m!n&D manag!rial &asks and skills (5 l!$&ur!s# 3 marks)

    ,nit '% Dierent !.8ools o# anagement T8oug8t Classi$al '$hool2$on&ribu&ions o/ aylor and ,ayolD N!o2$lassi$al '$hool2Auman 7!la&ions approa$h and"!ha%ioural '$i!n$! approa$hD

    (1+ l!$&ur!s# < marks)

    ,nit =% Planning $on$!p& impor&an$! &yp!s s&!ps barri!rs &o !!$&i%! planningand r!m!dial m!asur!sD '&ra&!gi$ lanning2$on$!p&D ,or!$as&ing2$on$!p&

      (1+ l!$&ur!s# < marks)

    ,nit 4% rganiEing $on$!p& impor&an$! prin$ipl!s 4!par&m!n&a&ion – n!!dbasis prin$ipl!sD 4!l!ga&ion o/ *u&hori&y !l!m!n&s s&!ps barri!rsD C!n&raliPa&ion and4!$!n&raliPa&ion o/ *u&hori&yD 'pan o/ Manag!m!n& 2$on$!p& and d!&!rmining /a$&ors

    (10 l!$&ur!s #< marks)

    ,nit 5 * !taFng * Auman 7!sour$! Manag!m!n& – Con$!p& 'igniB$an$!.(3 l!$&ur!s #3 marks)

    ,nit 6% oti/ation ) Leaers8ip $on$!p&s impor&an$! $on&ribu&ions o/ M$Gr!gor Maslo8 and A!rPb!rg l!ad!rship s&yl!s l!ad!rship &rai&sD

    (1+ l!$&ur!s #10 marks)

    ,nit @% Co7orination ) Control $on$!p&s signiB$an$! prin$ipl!s &!$hni>u!ss&!ps

    (< l!$&ur!s #< marks)!uggeste Reaings Ooon&P and ?!iri$h Ess!n&ials o/ Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi. 4ru$k!r , Manag!m!n& Chall!ng!s /or &h! +1s& C!n&ury "u&&!r8or&h -6/ord. u&hans , -rganiPa&ional "!ha%ior M$Gra8 Aill N!8 ork.

    *ll!n * Manag!m!n& and -rganisa&ion okyo. '&on!r and ,r!!man Manag!m!n& AI N!8 4!lhi. GriJn 7 ? Manag!m!n& Aough&an MiJn "os&on. ripa&hy C 7!ddy N rin$ipl!s o/ Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi. 7a%i$handran O Nakkiran ' rin$ipl!s o/ Manag!m!n& *%inash ap!rba$ks 4!lhi. F8alkar Ghan!kar "hi%pa&haki rin$ipl!s ra$&i$! o/ Manag!m!n& E%!r!s&ublishing Aous!. arag 4!8an Manag!m!n& rin$ipl!s ra$&i$!s E6$!l "ooks.

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

    16/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

     D,L- 7 II * $ ,!I+-!! C ,+ICATI+&ar>s – 50(

    ,nit7I* Introu.tion* d!Bni&ion obj!$&i%!s impor&an$! !l!m!n&s pro$!ss /ormsmod!lsD l!%!ls o/ analysis o/ busin!ss $ommuni$a&ionD prin$ipl!s o/ !!$&i%!$ommuni$a&ion barri!rs &o Communi$a&ion and r!m!dial m!asur!s rol! o/ $ommuni$a&ion in $onKi$& r!solu&ion &10 Classes 10 mar>s(

    ,nit7II* Types o# Communi.ation* /ormal and in/ormal $ommuni$a&ionD grap!%in!D$hara$&!ris&i$s o/ $orpora&! $ommuni$a&ionD $ommuni$a&ion n!&8ork

    &10 Classes 10 mar>s(

    ,nit7III* Tools o# Communi.ation* !m!rg!n$! o/ $ommuni$a&ion &!$hnologymod!rn /orms o/ $ommuni$a&ion – ,a6 E2mail id!o Con/!r!n$ing &10 Classes 10mar>s(

    ,nit7I* Dra#ting – no&i$! $ir$ular r!solu&ion minu&!s r!por&D C 8ri&ing busin!ssl!&&!r 8ri&ing – o!r l!&&!r >uo&a&ion s&a&us !n>uiry $onBrma&ion !6!$u&ion r!/usaland $an$!lla&ion o/ ord!r r!$omm!nda&ion $r!di& $oll!$&ion $laim bank loan

    &'0 Classes '0 mar>s(

    !uggeste Reaings *njan!! '!&hi "ha%ana *dhikari "usin!ss Communi$a&ion MA 7.O.Madhukar "usin!ss Communi$a&ion ikash ublishing Aous! %&. &d. Cha&ur%!di Cha&ur%!di "usin!ss Communi$a&ion Con$!p&s Cas!s and*ppli$a&ions !arson M.O.'h!gal andana Oh!&arpal "usin!ss Communi$a&ion E6$!l "ooks

    Common Paper #or $%Com% Honours an General

    Paper 1%'.g

    PRI+CIPL-! $,!I+-!! A+AG--+T )$,!I+-!! C,+ICATI+

    For the Studet! Ad"#tted # B.Co" $%rtI # '()'.

    ull ar>s * 100

    D,L- – IPRI+CIPL-! A+D PRACTIC- A+AG--+T

    ar>s 7 '5

    ,nit 1% Introu.tion to anagement Manag!m!n& 2 d!Bni&ion impor&an$!/un$&ionsD !%!ls o/ manag!m!n&D manag!rial &asks and skills

    (5 l!$&ur!s#3 marks)

    ,nit '% Dierent !.8ools o# anagement T8oug8t Classi$al '$hool2$on&ribu&ions o/ aylor and ,ayolD N!o2$lassi$al '$hool2Auman 7!la&ions approa$h and"!ha%ioural '$i!n$! approa$hD

    (< l!$&ur!s# 9 marks)

    ,nit =% Planning $on$!p& impor&an$! &yp!s s&!ps '&ra&!gi$ lanning2$on$!p&D,or!$as&ing2$on$!p& (< l!$&ur!s#9< marks)

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

    17/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    ,nit 4% rganiEing $on$!p& prin$ipl!s '&!ps 4!par&m!n&a&ion –basis prin$ipl!sD4!l!ga&ion o/ *u&hori&y !l!m!n&s s&!ps barri!rsD C!n&raliPa&ion and 4!$!n&raliPa&iono/ *u&hori&yD 'pan o/ Manag!m!n& 2$on$!p& and d!&!rmining /a$&ors

      (< l!$&ur!s #9 marks)

    ,nit 5% Control $on$!p&s signiB$an$! s&!ps and &!$hni>u!s( l!$&ur!s # marks)

    !uggeste Reaings Ooon&P and ?!iri$h Ess!n&ials o/ Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi '&on!r and ,r!!man Manag!m!n& AI N!8 4!lhi GriJn 7 ? Manag!m!n& Aough&an MiJn "os&on ripa&hy C 7!ddy N rin$ipl!s o/ Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi

    D,L- II * ar>s –'5Prin.iples o# ar>eting

    ,nit – Iar>eting* m!aning impor&an$! mark!&ing $on$!p&s – &radi&ional %s. mod!rnDmark!&ing %s. s!lling.ar>et !egmentation $on$!p& impor&an$! bas!s. (10$lass!s # 10 marks)

    ,nit – IIar>eting i* $on$!p&D 3 s %s. 3 CsProu.t 4!Bni&ion /!a&ur!s impor&an$! &yp!s C – $on$!p&.Pri.ing* impor&an$!D m!&hods.Promotion* !l!m!n&s o/ promo&ion mi6D rol!s o/ ad%!r&isingD p!rsonal s!llingD sal!spromo&ionD publi$ r!la&ionsPla.e * &yp!sD $hann!l d!sign d!$isions

    (+0 l!$&ur!s#15 marks)

    !uggeste Reaings Oo&l!r . Mark!&ing Manag!m!n& !arson Edu$a&ion N!8 4!lhi 7amas8amy and Namakumari Mark!&ing Manag!m!n& Ma$millan N!8 4!lhi 'a6!na 7ajan Mark!&ing Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi anda . O. Mark!&ing Manag!m!n& E6$!l "ooks N!8 4!lhi

    D,L- III * ar>s –'5Human Resour.e anagement

    ,nit – IHuman Resour.e anagement2M!aningImpor&an$! o/ A7M ,un$&ions o/ A74!par&m!n& 7ol! o/ A7 Manag!rHuman Resour.e Planning* ro$!ss o/ Auman 7!sour$! lanning2

      & 8ours 5 mar>s (

     ,+IT '*

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

    18/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    Re.ruitment an !ele.tion* Con$!p& 'our$!s o/ 7!$rui&m!n& '!l!$&ionro$!ss E%alua&ion o/ '!l!$&ion rogramm!Human Resour.e De/elopment*2Con$!p& o/ A74 *ss!ssm!n& o/ A74 N!!ds

     raining M!&hod M!&hods o/ Manag!m!n&  & 1' 8ours 10 mar>s(

    ,+IT =*

    Per#orman.e Appraisal !ystem* urpos! M!&hodsCompensation anagement* 2Con$!p&s2-bj!$&i%!s 'ys&!m o/ ?ag!aym!n&s ,ring! "!n!B&%

    & 1' 8ours 10 mar>s(

    !uggeste Reaings! "ao P!Subba Personal and #uman "esource Management$ %e&t and Cases$#imalaya Publishing #ouse!'! "ao!S!P #uman "esource Management$ *&cel!+! Agar,alaStrategic #uman "esource Management$ O-P!

    D,L- 7 I$,!I+-!! C,+ICATI+

    ,LL AR9! * '5

    ,nit71 * Introu.tion4!Bni&ion obj!$&i%!s impor&an$! !l!m!n&s pro$!ss /orms mod!lsD l!%!ls o/ analysis o/ busin!ss $ommuni$a&ion &yp!s o/ $ommuni$a&ion – /ormal and in/ormalgrap!%in! $ommuni$a&ion $hann!ls prin$ipl!s o/ !!$&i%! $ommuni$a&ion barri!rs&o $ommuni$a&ion and r!m!dial m!asur!s rol! o/ $ommuni$a&ion in $onKi$&r!solu&ion.

    (10 Class!s#10 Marks),nit7II * Dra#tingNo&i$! Cir$ular 7!solu&ion Minu&!s 7!por& C ?ri&ing "usin!ss !&&!r ?ri&ing –-!r !&&!r =uo&a&ion '&a&us En>uiry ConBrma&ion E6!$u&ion 7!/usal andCan$!lla&ion o/ -rd!rs 7!$omm!nda&ion Cr!di& Coll!$&ion Claims "ank oan -&h!r"usin!ss !&&!rs. (15 Class!s#15 Marks)

    !uggeste ReaingsR ranam 4har "usin!ss Communi$a&ion E&hi$s *"'A. *njan!! '!&hi "ha%ana *dhikari "usin!ss Communi$a&ion MA 7.O.Madhukar "usin!ss Communi$a&ion ikash ublishing Aous! %&. &d. Cha&ur%!di Cha&ur%!di "usin!ss Communi$a&ion Con$!p&s Cas!s and*ppli$a&ions !arson M.O.'h!gal andana Oh!&arpal "usin!ss Communi$a&ion E6$!l "ooks

    Common Paper #or $%Com% Honours an General

    Paper 1%= .g* PRI+CIPL-! AR9-TI+G ) -7C-RC-*To +e de,eted -ro" the A%de"# Se!!#o '()')/0

    D,L- I * Prin.iples o# ar>eting&ar>s – 50(

    ,nit – Iar>eting* m!aning impor&an$! mark!&ing $on$!p&s – &radi&ional %s. mod!rnDmark!&ing %s. s!lling. (10 $lass!s # 10 marks)

    1

  • 8/20/2019 SYLLABUS B. COM WB State University

    19/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    ,nit – IIar>et !egmentation $on$!p& impor&an$! bas!s. (< $lass!s # < marks)

    ,nit – IIIar>eting i* $on$!p&D 3 s %s. 3 CsProu.t 4!Bni&ion /!a&ur!s impor&an$! &yp!s C – $on$!p&.

    (< $lass!s # < marks)

    ,nit – IPri.ing* impor&an$!D m!&hods.Promotion* !l!m!n&s o/ promo&ion mi6D rol!s o/ ad%!r&isingD p!rsonal s!llingD sal!spromo&ionD publi$ r!la&ions (< $lass!s # < marks)

    ,nit – ar>eting C8annels &yp!sD $hann!l d!sign d!$isionsLogisti.s anagement $on$!p& impor&an$!ar>eting In#ormation !ystem &I!(* $on$!p& $ompon!n&sar>eting Resear.8 m!aning impor&an$! pro$!ss (< $lass!s # < marks)

    ,nit – IRetail anagement m!aning /un$&ions &yp!s /orma&s 7!$!n& &r!nds in r!&ailing

    (< l!$&ur!s# < marks)!uggeste Reaings1.  Oo&l!r . Mark!&ing Manag!m!n& !arson Edu$a&ion N!8 4!lhi.+. 7amas8amy and Namakumari Mark!&ing Manag!m!n& Ma$millan N!8 4!lhi.. '&an&on E&P!l !& al ,undam!n&als o/ Mark!&ing M$Gra8 Aill N!8 ork.3. "ain!s aul Chris ,ill ag! O!lly Mark!&ing -6/ord :ni%!rsi&y r!ss M!8

    4!lhi.5. 'a6!na 7ajan Mark!&ing Manag!m!n& a&a M$Gra8 Aill N!8 4!lhi.9. anda . O. Mark!&ing Manag!m!n& E6$!l "ooks N!8 4!lhi.;. 7aju M. '. 7ao F ,undam!n&als o/ Mark!&ing E6$!l "ooks N!8 4!lhi.

  • 8/20/2019 SYLLABUS B. COM WB State University

    20/59

    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    5 l!$&ur!s#9 marksH

    ,nit 4% -7Payment yp!s o/ E2aym!n& – aym!n& $ard $r!di& $ard and d!bi& $ardH El!$&roni$ or digi&al$ash. El!$&roni$ or digi&al 8all!&. '&or!d %alu! $ard smar& $ardH. "asi$ id!a o/ onlin!banking $or! banking solu&ion or C"'H 1+ l!$&ur!s#1+ marksH

    ,nit 5% Introu.tion to -RP* Con$!p& d!Bni&ion /!a&ur!s major $hara$&!ris&i$sl!%!ls o/ E7 "!n!B&s o/ E7 imi&a&ions o/ E7. 3 l!$&ur!s#3 marksH

    ,nit 6% !upply C8ain anagement* Con$!p& d!Bni&ion /!a&ur!s.9 l!$&ur!s#9 marksH

    !uggeste Reaings

    1. Gary '$hn!id!r El!$&roni$ Comm!r$! homson ublishing.+. and!y 'ri%as&a%a and 'hukla E2Comm!r$! and i&s *ppli$a&ion '. Chand. .. Fos!ph El!$&roni$ Comm!r$! – *n Indian !rsp!$&i%! .A.I3. "hara& "haskar El!$&roni$ Comm!r$! MA5. urban Oing i!hland !! El!$&roni$ Comm!r$!2 * Manag!rial

    !rsp!$&i%!9. !arson.;. 7a%i kalako&a *.". ?hins&on El!$&roni$ Comm!r$!2 * Manag!rSs Guid!

    !arson.ui&y brand !6&!nsion l!ad!r

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    posi&ioning and /ollo8!r posi&ioning.(+0 l!$&ur!s#+0 marks)

    9. ri$ing $on$!p& pro$!ss o/ pri$! s!&&ing pri$ing obj!$&i%!s and m!&hods r!sal!pri$! main&!nan$! – $on$!p& ad%an&ag!s disad%an&ag!s impor&an$! o/ pri$! in$onsum!r buying pro$!ss %arious asp!$&s o/ s!r%i$! pri$ing pri$! $ar&!l

    r!gula&ory pri$! !n%ironm!n&. (10 l!$&ur!s#+0 marks)

    !uggeste Reaings *Oo&l!r . Mark!&ing Manag!m!n&D r!n&i$! hall N!8 4!lhi.?illiam and ,!rr!ll Mark!&ing Aough&on MiJn "os&on.'&an&on E&P!l and ?alk!r ,umdam!n&als o/ Mark!&ing M$Gra82Aill N!8 ork.N!!lam!gham '. Mark!&ing in India Cas!s and 7!adings ikas ublishing N!84!lhi.Majumdar 7. rodu$& manag!m!n& in Inda r!n&i$! Aall N!8 4!lhi.M$Car&hy and !rr!aul& "asi$ Mark!&ing Manag!rial *pproa$h Ir8in Aom!8oodIllinois.7amas8amy and Namakumari Mark!&ing Manag!m!n& M$millian India N!8 4!lhi.'rini%asan 7. Cas! '&udi!s in Mark!&ingD h! Indian Con&!6& r!n&i$! Aall N!84!lhi.

    Paper #or $%Com% Hons% in ar>eting

    PAP-R 1%'8 * !AL-! RGA+I!ATI+ A+D A+AG--+T

    ,LL AR9! 7 100

    1. 'al!s -rganisa&ion urpos! o/ -rganisa&ionD G!n!ral rin$ipl!s o/ -rganisa&ionDE%!r2gro8ing $ompl!6i&y o/ 'al!s -rganisa&ionD 4i!r!n& Mod!ls o/ 'al!s

    -rganisa&iionD ,a$&ors d!&!rmining 'al!s -rganisa&ion '&ru$&ur!D 4!$!n&ralis!d'&ru$&ur!D Common robl!ms asso$ia&!d 8i&h s&ru$&uring &h! 'al!s -rgaisa&ions D ask o/ Chi!/ 'al!s E6!$u&i%!. (10 l!$&ur!s#+0 marks)

    +. 4!signing &h! 'al!s ,or$! -bj!$&i%!s '&ra&!gi!s '&ru$&ur! 'iP! o/ 'al!s ,or$!DComp!nsa&ion o/ 'al!s ,or$!. (9 l!$&ur!s#15 marks)

    . Managing &h! 'al!s ,or$! 7!$rui&m!n& '!l!$&ion la$!m!n& rans/!r rainingand 4!%!lopm!n& and Gri!%an$! Aandling o/ 'al!s ,or$!D Mo&i%a&ing !adingand Communi$a&ing 8i&h &h! 'al!s ,or$!D !r/orman$! E%alua&ion o/ 'al!s ,or$!.

    (1+ l!$&ur!s#0 marks)3. !rsonal '!lling Na&ur! and Impor&an$!D !rsonal '!lling as a Car!!rD '&!ps in

    !rsonal '!lling – rosp!$&ing r!2approa$h and >uali/ying.

    M!&hods o/ *pproa$hing a Cus&om!rD r!s!n&a&ion – lanning ro$!ss and '&yl!sDAandling Cus&om!r -bj!$&ionsD yp!s o/ -bj!$&ionsD N!go&ia&ions2 "argainingapproa$h!s "argaining '&ra&!gi!s and a$&i$s during N!go&ia&ionD

    (+0 l!$&ur!s#+0 marks)

    5. 'al!smanship – ,un$&ions and =uali&i!s o/ a 'al!smanD :nd!rs&anding "uy!r"!ha%iour and "uy!r2'!ll!r In&!ra$&ionsD rodu$& kno8l!dg!D Cus&om!rOno8l!dg!D 7!la&ionship Manag!m!n& yp!s o/ '!llingD E!$&i%! 'al!s ro$!ssDE6!$u&ing and ,ollo8ing up o/ 'al!s -rd!r. (13 l!$&ur!s#15 marks)

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    !uggeste Reaings *

    Cundi '&ill and Go%oni 'al!s Manag!m!n& AI N!8 4!lhi.'mi&h 7. 'al!s Manag!m!n& AI N!8 4!lhi.Oo&l!r . Mark!&ing Manag!m!n& r!n&i$! Aall N!8 4!lhi.

    Papers #or $%Com% General Degree Course

    PAP-R 1%1g * Cost an anagement A..ounting,LL AR9! – 100

    Group – A

    1. In&rodu$&ion Cos& Con$!p& !l!m!n&s o/ $os& $os& sh!!&.+. Ma&!rials ur$has! Issu! '&orag! $on&rol.. abour aym!n& o/ ?ag!s in$!n&i%! s$h!m! abour urno%!r.3. -%!rh!ad In&rodu$&ion *llo$a&ion and *ppor&ionm!n& o/ -%!rh!ad Ma$hin!

    Aour 7a&!.5. ro$!ss Cos&ing M!aning ,!a&ur!s Normal oss *bnormal oss and Gain and

    r!para&ion o/ ro$!ss *$$oun&s.9. Con&ra$& Cos&ing rogr!ss aym!n& 7!&!n&ion Mon!y Con&ra$& *$$oun&

    Es$ala&ion Claus! (h!or!&i$al $on$!p& only).

    Group – $

    1. Cos&2%olum!2proB& analysis (C)+. Marginal Cos&ing (!l!m!n&ary $on$!p&s lik! Con&ribu&ion "r!ak2!%!n oin& #

    7a&io Margin o/ 'a/!&y !&$.). "udg!& "udg!&ary Con&rol3. Cash ,lo8 ,unds ,lo8 '&a&!m!n&s.

    !uggeste Reaings Aorngr!n ,os&!r 4a&ar !& al. Cos& *$$oun&ing2 * Manag!rial Emphasis !arson"."an!rj!! Cos& *$$oun&ing AI Fa8ahar al '!!ma 'ri%as&a%a Cos& *$$oun&ing MA M..Ohan .O.Fain Manag!m!n& *$$oun&ing MA 7.*n&hony Manag!m!n& *$$oun&ing arapor!8ala 'a&ish Inamdar Cos& Manag!m!n& *$$oun&ing E%!r!s& ublishing Aous! *&kinson Manag!m!n& *$$oun&ing !arson "ha&&a$haryya *shish O. Cos& *$$oun&ing /or "usin!ss Manag!r!s Els!%i!r

    Papers #or $%Com% General Degree Course

    PAP-R 1%'.g * oney ) inan.ial !ystem,LL AR9! – 100

    2

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    1. Mon!y Mark!& Con$!p& '&ru$&ur! o/ Indian Mon!y Mark!& 7!$!n& r!nds inIndian Mon!y Mark!&.

    +. ,inan$! 7ol! o/ ,inan$! in an E$onomyD Oinds o/ ,inan$!D ,inan$ial 'ys&!ms inIndiaD Compon!n&s o/ ,inan$ingD ,inan$ial In&!rm!diari!sD Mark!&s andIns&rum!n&s and &h!ir ,un$&ions.

    . Indian "anking 'ys&!m 4!Bni&ion o/ "ank Comm!r$ial "anks – Impor&an$! and

    ,un$&ionsD '&ru$&ur! o/ Comm!r$ial banking sys&!m in India "alan$! 'h!!& o/ a"ankD 7!gional 7ural "anksD Co2op!ra&i%! "anks.3. Cr!di& Cr!a&ion by "anksD Cr!di& Cr!a&ion ro$!ssD 4!&!rminan&s o/ Mon!y 'upply

    and o&al "ank Cr!di&.5. h! 7!s!r%! "ank o/ India ,un$&ions – Cr!di& Cr!a&ion and Cr!di& Con&rolD Main

    ,!a&ur!s o/ Mon!&ary oli$y sin$! Ind!p!nd!n$!.9. 4!%!lopm!n& "anks Con$!p&D -bj!$&i%!s and ,un$&ions o/ Na&ional and '&a&!2

    l!%!l 4!%!lopm!n& "anks.;. -&h!r ,inan$ial Ins&i&u&ions Insuran$! -rganisa&ions :I – Main ,!a&ur!s.

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    $ART II HONOURS

    ACCOUNTING & FINANCE

    D-TAIL-D !LLA$,!

    '%=8 I+A+CIAL ACC,+TI+G – II

    D,L-7I * 50 AR9!

    Topi. Details ar>s Allotte +o% o# Classes

    1 Partners8ip A..ounts7II*$$oun&ing /or 4issolu&ion o/ Brm – insol%!n$y o/ on! or mor! par&n!r $onsid!ra&ion o/ pri%a&!!s&a&! and pri%a&! liabili&i!s. i!$!m!al 4is&ribu&ion– 'urplus Capi&al "asisD Ma6imum ossibl! oss"asis.

    15 15

    + $ran.8 A..ounting *Con$!p& o/ "ran$hD *$$oun&ing in di!r!n& &yp!s o/ "ran$h!sD 4!p!nd!n& "ran$h – syn&h!&i$ M!&hod –pr!para&ion o/ "ran$h *$$oun& r!para&ion o/ "ran$h rading and # *$$oun&. (a& $os& a& I).*naly&i$al m!&hod – pr!para&ion o/ "ran$h '&o$k*djus&m!n& !&$. *#C (a& $os& a& I) – 4oubl!Column sys&!m o/ pr!para&ion o/ "ran$h '&o$k *#C– r!a&m!n& o/ normal abnormal loss!s und!rdi!r!n& m!&hods.Cal$ula&ion and a$$oun&ing o/ 8hol!sal! proB& andr!&ail proB& a& A!ad -J$! and a& "ran$h.Ind!p!nd!n& bran$h – basi$ id!a o/ in$orpora&ion o/ 

    bran$h a$$oun&s in &h! a$$oun& books o/ A!ad-J$! – 7!$ording o/ &ransa$&ions by bran$hmain&aining a $ompl!&! s!& o/ 4oubl! En&ry "ooksand $losing o/ bran$h books a& &h! !nd o/ Bnan$ialy!ar – adjus&m!n& !n&ri!s in &h! books o/ h!ad-J$! and "ran$h.,or!ign "ran$h – *$$oun&ing /or &h! !!$& o/ $hang! in ,or!ign E6$hang! 7a&!s. ("asi$Con$!p&).

    10 13

    Hire Pur.8ase an Instalment Payment!ystem *M!aningD 4i!r!n$!sD Ins&allm!n& aym!n& 'ys&!m%s. Air! ur$has! 'ys&!mD Air! ur$has! 'ys&!m

    %s. sal! and Ins&allm!n& aym!n& 'ys&!m %s. 'al!D7!$ording o/ &ransa$&ion in &h! books o/ buy!r –allo$a&ion o/ in&!r!s&D r!a&m!n& o/ par&ial and$ompl!&! r!poss!ssion"ooks o/ '!ll!r – '&o$k and 4!b&ors M!&hod (8i&hr!poss!ssion)D "ooks o/ '!ll!r – A.. rading *#Cm!&hod (8i&h r!poss!ssion)

    +0

    19

    3 Con.ept o# perating an inan.ial Lease *Ess!n&ial /!a&ur!s o/ l!as! – 4i!r!n$! b!&8!!n

    2

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    !as! and Air! ur$has! *gr!!m!n& – -p!ra&ing!as! and ,inan$ial !as!.

    55 Departmental A..ounts *

    Con$!p& di!r!n$! 8i&h "ran$h obj!$&i%! o/ pr!para&ion o/ d!par&m!n&al a$$oun&sDappor&ionm!n& o/ $ommon $os&D r!para&ion o/ 

    4!par&m!n&al rading and # *$$oun&.Consolida&!d rading and # *$$oun&D in&!r2d!par&m!n&al &rans/!r o/ goods a& $os& $os& plusand a& s!lling pri$! and !limina&ion o/ unr!aliP!dproB&.

    9 Introu.tion to A..ounting !tanar *,inan$ial *$$oun&ing '&andardsD $on$!p&!6ampl!s b!n!B&s pro$!dur! /or issuinga$$oun&ing s&andards in India N!!d /or a globals&andard I,7' ($on$!p& only).

    5 5

    50 55

    D,L-7II * 50 AR9!Topi. Details ar>s Allotte +o% o# Classes

    1 Introu.tion an A..ounting #or !8ares anDe"entures *

    • M!aning o/ $ompany Main&!nan$! o/ "ookso/ *$$oun&sD '&a&u&ory "ooks *nnual 7!&urn.

    • Issu! o/ 'har!s – issu! /or/!i&ur! r!issu!issu! o&h!r &han in $ash $onsid!ra&ion and issu!&o &h! promo&!rsD ro2ra&a issu! o/ shar!sD issu!o/ d!b!n&ur!s '8!a& !>ui&y.

    • Issu! o/ 7igh&s and "onus 'har! – 7ul!s*$$oun&ing.

    • *l&!ra&ion o/ 'har! $api&aD Con%!rsion o/ /ully paid shar!s in&o s&o$kD E>ui&y 'har!s 8i&hdi!r!n& righ&s.

    • :nd!r8ri&ing o/ shar!s and d!b!n&ur!sD7ul!sD 4!&!rmina&ion o/ :nd!r8ri&!rs iabili&y –8i&h mark!d :nmark!d Brm und!r8ri&ingD*$$oun&ing.

    • Employ!! '&o$k -p&ion lan – m!aningDrul!sD !s&ing !riodD E6!r$is! !riod*$$oun&ing /or E'- M!aning and *$$oun&ing o/ E''.

    15 +0

    + $uy "a.> an Reemption o# Pre#eren.e!8ares *

    • "uy "a$k o/ '!$uri&i!s – m!aning rul!s and*$$oun&ing.

    • 7!d!mp&ion o/ r!/!r!n$! 'har!s – 7ul!sand *$$oun&ing (8i&h and 8i&hou& "onus'har!s).

    2

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    Reemption o# De"entures *• 7!d!mp&ion o/ 4!b!n&ur!s – Impor&an&

    ro%isions *$$oun&ing /or 7!d!mp&ion by$on%!rsion by lo& by pur$has! in &h! op!nmark!& ($u and !6 in&!r!s&) h!ld as in%!s&m!n&and us! o/ 'inking ,und.

    10 10

    3 Company inal A..ounts *In&rodu$&ion &o '$h!dul! ID r!a&m!n& o/ a6D 7ul!/or and 4!&!rmina&ion o/ Manag!rial7!mun!ra&ionD Compulsory &rans/!r &o r!s!r%!4i%id!nd and appli$abl! &a6 (ou& o/ $urr!n& proB&ou& o/ pas& r!s!r%!)D r!para&ion o/ roB& oss*#C and "alan$! 'h!!&. (n!& proB& 8i&hou&r!$ogniPing d!/!rr!d &a6).

    15 15

    5 In/estment A..ounts *Main&!nan$! o/ In%!s&m!n& !dg!rD r!para&ion o/ In%!s&m!n& *$$oun& (&ransa$&ion 8i&h brok!rag!' $um !62in&!r!s&) alua&ion o/ In%!s&m!n&und!r ,I,- and *%!rag! M!&hodD In%!s&m!n&

    *$$oun& /or 'har!s (8i&h 7igh& 'har!s "onus'har!s and 'al! o/ 7igh&). 7!l!%an& *$$oun&ing'&andard.

    10 9

    50 51

    !uggeste Reaings *

    • 'ukla Gr!8al Gup&a *d%an$!d *$$oun&an$y ol. I II '.Chand.

    • 7.. Gup&a 7adh!s8amy *d%an$!d *$$oun&an$y ol. I II '.Chand.

    • Mah!sh8ari Mah!sh8ari *d%an$!d *$$oun&an$y ol. I II ikashublishing Aous! %&. &d.

    • '!hgal '!hgal *d%an$!d *$$oun&an$y ol. I II a6mann ubli$a&ion.

    • ,rank ?ood "usin!ss *$$oun&ing ol. I II !arson.

    • ulsian ,inan$ial *$$oun&ing !arson.

    • '.. Fain *d%an$!d *$$oun&an$y Oalyani ubli$a&ion.

    • "asu 4as ,inan$ial *$$oun&ing Corpora&! *$$oun&ing 7abindra ibrary.

    • *mi&a%a "asu ,inan$ial *$$oun&ing Corpora&! *$$oun&ing !! 4!!ubli$a&ion.

    • Aani/ Mukh!rj!! ,inan$ial *$$oun&ing Corpora&! *$$oun&ing a&a M$Gra8Aill.

    • '.Or. aul *$$oun&an$y (ol. I II) N!8 C!n&ral "ook *g!n$y () &d.

    • *$$oun&ing '&andards Issu!d by IC*I.

    D-TAIL-D !LLA$,!$%C PART III &H+!% I+ ACC,+TI+G ) I+A+C-(

    '%48 DIR-CT A+D I+DIR-CT TA3ATI+

    PART7I * I+C- TA3 &@0 ar>s(

    ,+IT – 1 *1% $asi. Con.epts an Important De;nitions uner t8e In.ome Ta A.t *

    2

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    Con$!p& o/ 4ir!$& Indir!$& a6!s *ss!ss!! !rson *ss!ssm!n& !ar r!%ious !arA!ads o/ In$om! 'our$!s o/ In$om! Gross o&al In$om! o&al In$om! a6 lanning

     a6 *%oidan$! a6 E%asion.

    '% Agri.ultural In.ome *4!Bni&ion E6!mp&ions Ins&an$!s o/ *gri$ul&ural In$om! and non2agri$ul&ural in$om!

    '$h!m! o/ ar&ial In&!gra&ion. ( 5 Marks # ; !$&ur!s ),+IT – ' *=% Resiential !tatus an In.ien.e o# Ta *7!sid!n&ial '&a&us o/ Indi%idual and Brm In$id!n$! o/ &a6 on &h! basis o/ r!sid!n&ials&a&us.

    ( 5 Marks # 3 !$&ur!s ),+IT – = *4% In.omes eempt #orm Ta *'!$&ions 10(1) 10(+*0 10(5) 10(10) 10(10*) 10(10**) 10(10") 10(104) 10(11)10(1+) 10(1*) 10(13) 10(15) 10(3) 10(5) 10(9) 10(

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    PART7II * I+DIR-CT TA3 &=0 ar>s(

    ,+IT – @ *1'% 2est $engal AT *

    'ali!n& ,!a&ur!s o/ * *d%an&ag!s and 4isad%an&ag!s o/ * 4!Bni&ion o/ –"usin!ss Casual 4!al!r 4!al!r Goods Inpu& a6 Inpu& a6 Cr!di& -u&pu& a6ur$has! ur$has! ri$! 'al!s 'al!s ri$! urno%!r o/ ur$has! urno%!r o/ 'al!s7!gis&ra&ion o/ 4!al!rs 4!&!rmina&ion o/ * iabili&y 'impl! robl!ms.

    ,+IT – *1=% Central !ales Ta *"asi$ ,!a&ur!s -bj!$&i%!s 4!Bni&ion o/ – "usin!ss 4!al!r 'al! 'al! ri$! urno%!r!rsons iabl! &o ay C!n&ral 'al!s a6 In$id!n$! o/ C!n&ral 'al!s a6 7!gis&ra&ion o/ 4!al!rs and 'al!s E6!mp& /orm C!n&ral 'al!s a6 4!&!rmina&ion o/ C!n&ral 'al!s a6iabili&y 'impl! robl!ms.

    14% !er/i.e Ta *"asi$ Con$!p& only.

    15% Central -.ise *"asi$ Con$!p& only.

    ( 15 Marks # 10 !$&ur!s )

    !uggeste Reaings *

    1. 'inghania . O. and 'inghania M. '&ud!n&sS Guid! &o In$om! a6 in$luding'!r%i$! a6#a& a6mann.

    +. *huja G. and Gup&a 7. 'ys&!ma&i$ *pproa$h &o In$om! a6 '!r%i$! a6 *"hara& a8.

    . Manoharan . N. and Aari G. 7. '&ud!n&Ts Aandbook on In$om! a6 * '!r%i$! a6 'no88hi&!.

    3. 4a&!y . '. Indir!$& a6!s a8 and ra$&i$! a6mann.5. "angar . and "angar . '&ud!n&sS guid! &o Indir!$& a6!s *adhya rakashan.9. '!ngup&a C. A. a8 and ra$&i$! o/ 4ir!$& and Indir!$& a6!s 4ay "ook Con$!rn.;. 7oy '. O. rin$ipl!s and ra$&i$! o/ 4ir!$& and Indir!$& &a6!s *"' ublishing

    Aous!.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    $ART II HONOURS

    MARKETING

    D-TAIL-D !LLA$,!

    PAP-R '%=8 * AD-RTI!I+G A+D !AL-! PRTI+&A!PA(

    ,LL AR9! 7 100

    ,nit 1% Communi.ation Pro.ess * Impor&an$! o/ $ommuni$a&ion '&!ps in%ol%!d in&h! ro$!ss o/ Communi$a&ion ?ord2 o/2 Mou&h. (29 M2

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    Oayni and "a&ra *d%!r&ising 'al!s romo&ion E6$!l "ooks '!ngup&a Brand Positioning Strategies for Com.etitive Advantage MA 7ossi&!r and !r$y Advertising and Promotion Management  Ma$Gra82Aill.

    PAP-R '%48 * C!TI+G ) TA3ATI+,LL AR9! 7 100

    Group A * Costing – 50 ar>s,nit 1Introu.tion * 4!Bni&ion o/ Cos&ing Cos& *$$oun&ing and Manag!m!n& *$$oun&ing-bj!$&i%!s o/ Cos& *$$oun&ingD Impor&an$! o/ Cos& *$$oun&ing &o "usin!ss Con$!rn7!la&ionship b!&8!!n Cos& *$$oun&ing ,inan$ial *$$oun&ing Manag!m!n&*$$oun&ing and ,inan$ial Manag!m!n&D *d%an&ag!s o/ a Cos& *$$oun&ing 'ys&!mIns&alling a Cos& *$$oun&ing 'ys&!m Ess!n&ials o/ a good Cos& *$$oun&ing 'ys&!m.

    Cost Con.epts: Terms an Classi;.ation o# Costs *  Cos& Cos& -bj!$& Cos& :ni&sand Cos& C!n&r!s yp!s o/ Cos&s ClassiB$a&ion o/ Cos&s Cos& 'h!!& o&al Cos&s and

    :ni& Cos&s Cos&ing M!&hods and !$hni>u!s (in&rodu$&ion only).(< Class!s # 10 marks)

    ,nit 'aterial Costs

    (a) Pur.8ase o# materials*  ur$hasing n!!ds and organiPa&ion ur$has!pro$!dur! do$um!n&a&ion ma&!rial $os&s (dir!$& and indir!$&).

    (b) !torage o# materials* N!!d /or s&orag! lo$a&ion and &yp!s /un$&ions o/ as&or!k!!p!r r!>uisi&ion r!$!ip& issu! and &rans/!r o/ ma&!rials s&orag!r!$ord a$$oun&ing /or ma&!rials $os&.

    ($) aterials .ontrol* -rganiPa&ionD oolsD Fus&2in2&im! pur$has!D %arious s&o$kl!%!ls E$onomi$ -rd!ring =uan&i&y and *"C *nalysisD !riodi$ In%!n&ory!rp!&ual In%!n&ory hysi$al !riB$a&ionD 4is$r!pan$i!s in s&o$k and &h!ir

    &r!a&m!n&.&( et8os o# Pri.ing aterial Issues%

    arious m!&hod o/ pri$ing ma&!rials issu!sD *d%an&ag!s and disad%an&ag!s o/ !a$hm!&hodD Compara&i%! analysisD '&o$k alua&ion /or "alan$! 'h!!&.

     r!a&m!n& o/ Normal and *bnormal oss o/ Ma&!rialsD *$$oun&ing and Con&rol o/ ?as&! '$rap 'poilag! and 4!/!$&i%!s. (15 Class!s # 10 Marks)

    ,nit =-mployee Cost *  In&rodu$&ion 7!$ording labour $os& *&&!ndan$! and payrollpro$!dur!s (im!2k!!ping im!2"ooking aym!n& o/ 8ag!s -%!r%i!8 o/ s&a&u&oryr!>uir!m!n&s) Idl! &im! ($aus!s and &r!a&m!n& in Cos& *$$oun&ing) -%!r&im! (i&s!!$& and &r!a&m!n& in Cos& *$$oun&ing) abour &urno%!r – Caus!s and M!&hods o/ Cal$ula&ing labour &urno%!rD $os& o/ labour &urno%!r.

    In$!n&i%! 'ys&!ms – -nly Aals!y and 7o8an. (15 Class!s # 10 marks)

    ,nit 4/er8ea(a) Introu.tion* 4!Bni&ion ClassiB$a&ion o/ -%!rh!ad – El!m!n&28is! ,un$&ionaland "!ha%iouralD N!!d /or $lassi/ying o%!rh!ad in&o B6!d and %ariabl!D %arious &yp!so/ o%!rh!ads.(b) anu#a.turing /er8eas*  *llo$a&ion and appor&ionm!n& o/ o%!rh!adD*bsorp&ion o/ -%!rh!adD %arious m!&hods and &h!ir appli$a&ionD r!a&m!n& o/ und!r2absorp&ion#-%!r2absorp&ion o/ o%!rh!ads "asi$ $on$!p&s o/ di!r!n& Capa$i&i!s.

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    (10 Class!s # 10 Marks)

    ,nit 5

    $at.8 ) Contra.t Costing  – robl!ms on "a&$h Cos&ing rogr!ss aym!n&s7!&!n&ion Mon!y Es$ala&ion Claus! Con&ra$& *$$oun&s *$$oun&ing /or Ma&!rials*$$oun&ing /or lan& us!d in a Con&ra$& Con&ra$& roB& and "alan$! 'h!!& En&ri!s.

    (10 Class!s # 10 Marks)!uggeste Reaings Aorngr!n ,os&!r 4a&ar !& al. Cos& *$$oun&ing2 * Manag!rial Emphasis !arson"."an!rj!! Cos& *$$oun&ing AI Fa8ahar al '!!ma 'ri%as&a%a Cos& *$$oun&ing MA M..Ohan .O.Fain Manag!m!n& *$$oun&ing MA 7.*n&hony Manag!m!n& *$$oun&ing arapor!8ala.

    Group $ * Taation 7 50 ar>s

    ,nit 1(a) $asi. Con.epts an De;nitions uner IT A.t *  *ss!ss!! r!%ious !ar*ss!ssm!n& !ar 'our$!s o/ In$om! A!ads o/ In$om! Gross o&al In$om! o&alIn$om! a6 E%asion a6 *%oidan$! a6 lanning.(b) Resiential !tatus an In.ien.e o# Ta  7!sid!n&ial '&a&us o/ Indi%idual only.

    (10 Class!s # 10 Marks),nit 'Heas o# In.ome an Pro/ision Go/erning Heas o# In.ome  'alari!s In$om!/rom Aous! rop!r&y. (13 Class!s # 10 Marks)

    ,nit =Heas o# In.ome an Pro/isions Go/erning Heas o# In.ome *

    (a) roB&s and Gains /rom "usin!ss and ro/!ssion (Indi%idual only) 'p!$ialEmphasis on s!$. + 5 54 9 ; 30*() 3".

    (b) Capi&al Gains M!aning and yp!s o/ Capi&al *ss!&s "asi$ Con$!p& o/ rans/!r$os& o/ *$>uisi&ion Cos& o/ Impro%!m!n& and Ind!6a&ion Compu&a&ion o/ 'CGand CG !6!mp&ions u#s 53 and 53, &a6abili&y o/ 'CG and CG.

    (15 Class!s # 10 Marks),nit 4Deu.tions #rom Gross Total In.ome *"asi$ Con$!p&s 4!du$&ions u#s

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    1. 'inghania . O. and 'inghania M. '&ud!n&sS Guid! &o In$om! a6 in$luding'!r%i$! a6#a& a6mann.

    +. *huja G. and Gup&a 7. 'ys&!ma&i$ *pproa$h &o In$om! a6 '!r%i$! a6 *"hara& a8.

    . Manoharan . N. and Aari G. 7. '&ud!n&Ts Aandbook on In$om! a6 * '!r%i$! a6 'no88hi&!.

    3. 4a&!y . '. Indir!$& a6!s a8 and ra$&i$! a6mann.5. "angar . and "angar . '&ud!n&sS guid! &o Indir!$& a6!s *adhya rakashan.9. '!ngup&a C. A. a8 and ra$&i$! o/ 4ir!$& and Indir!$& a6!s 4ay "ook Con$!rn.;. 7oy '. O. rin$ipl!s and ra$&i$! o/ 4ir!$& and Indir!$& &a6!s *"' ublishing

    Aous!.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    (α) ClassiB$a&ion o/ $ompu&!rs g!n!ra&ion o/ $ompu&!rs blo$k diagram o/ digi&al$ompu&!r sys&!m basi$s o/ $ompu&!r hard8ar! $ompon!n&s – mi$ro2pro$!ssorr!gis&!rs C: I#- d!%i$!s s&orag! d!%i$!s. ransla&or – *ss!mbl!r Compil!r andIn&!rpr!&!r 7!la&ionship b!&8!!n hard8ar! and so/&8ar!.

    (β) Compu&!r M!mory Ai!rar$hy – primary s!$ondary and o&h!rs.

    (χ) "asi$ $on$!p& o/ so/&8ar!. yp!s o/ so/&8ar! 'ys&!m so/&8ar! – -p!ra&ing

    sys&!ms $hara$&!ris&i$s /un$&ions us!s o/ G:I bas!d -.'.H *ppli$a&ion#:&ili&i!s# G!n!ral purpos! so/&8ar!. anguag! l!%!ls.

    ,nit 4% Data organiEation an Data $ase anagement !ystem/7 lectures0 7 mar2s3

    (a) 8ata organi9ation: Chara$&!r B!ld r!$ord Bl! and da&abas!. yp!s o/ 4a&aro$!ssing 'ys&!ms '!rial "a&$h 7!al2&im! -nlin! C!n&raliP!d 4is&ribu&!dH,il! -rganiPa&ions '!>u!n&ial 4ir!$& Ind!6!d2'!>u!n&ial 7!la&i%!H radi&ionalBl! organiPa&ion s. 4a&abas! ,il! organiPa&ion.

    (b) 8ata Base Management System: Con$!p& o/ 4a&a "as! Manag!m!n& 'ys&!mImpor&an& &!rms o/ 4a&abas! in$luding En&i&y *&&ribu&! rimary O!y ,or!ignO!y Candida&! O!y 7!/!r!n&ial in&!gri&y abl! i!8s 4a&a 4i$&ionaryH. yp!s o/ da&abas! hi!rar$hi$al n!&8ork and r!la&ionalH Con$!p& o/ =u!ry and 7!por&s.

    ,nit 5% Data Communi.ation an Computer +etJor>/4 ectures ) 5 mar2s3 (a) 8ata Communication : Con$!p& Communi$a&ion m!dia $hann!ls2 Cabl! M!dia

    &8is&!d2pair 8ir! $oa6ial $abl! (bas!band broadband) op&i$2Bb!rH "road$as&m!dia?ir!l!ss#'a&!lli&! &ransmission mi$ro8a%! &ransmissionH ?* Mobil!$ommuni$a&ion.

    (b)    ransmission Mod!s 'impl!6  Aal/24upl!6 ,ull 4upl!6 '!rial arall!l'yn$hronous*syn$hronousH

    ($) N!&8ork $ompon!n&s – 7!p!a&!r "ridg! '8i&$h 7ou&!r Ga&!8ay (d) Com.uter ;et,or2s: N!&8ork $on$!p& yp!s *N ?*N M*N *N '*N

    arious opologi!s "us '&ar 7ing M!sh r!!. Mod!ls Cli!n& '!r%!r !!r2to-

     peer.

    ,nit 6% Introu.tion to Internet /1 lectures ) 1 mar2s3(a) Con$!p&s o/ In&!rn!& In&ran!& and E6&ran!& I *ddr!ss (I%3 I%9) :7 4N'

    888.(b) In&!rn!& ro&o$ols 2 C#I :4 , ENE(bri!/ id!as only).($) anguag! 2 AM 4AM *N4 @M. ($on$!p&s only).(d) Email Cr!a&ion o/ !mail I4 s!nding and r!$!i%ing o/ group mails surBng o/ n!&

    s!ar$h !ngin!s sa%ing and prin&ing o/ !mails.

    ,nit @% !e.urity Issues /' lectures0 ' mar2s3 (α) N!&8ork s!$uri&y n!!d '!$uri&y &hr!a&s 2 irus rojan Aa$king 'pam.

    (β) '!$uri&y M!asur!s 2 ,ir!8all *n&i%irus so/&8ar!.

    D,L- II &-7C-RC-( 7 AR9!* '0

    ,nit 1% /er/ieJ o# e7.ommer.e /1 lectures0 1 mar2s3M!aning. Impor&an$! in &h! $on&!6& o/ &odaySs busin!ss. *d%an&ag!s o/ !2$omm!r$!(as$ompar!d 8i&h &radi&ional sys&!m o/ $omm!r$!). E2$omm!r$! and !2busin!ss.In&!rn!& and i&s r!la&ion &o !2busin!ss. Mobil! Comm!r$!2"asi$ Id!a.

    ,nit '% -7.ommer.e 7 moels /5 lectures0 5 mar2s3 "usin!ss &o Consum!r (" &o C) mod!l – "asi$ id!a major a$&i%i&i!s major $hall!ng!s.Mod!ls o/ " &o C por&als !2&ail!r $on&!n& pro%id!r &ransa$&ion brok!rH "usin!ss &o"usin!ss (" &o ") mod!l – "asi$ id!a major a$&i%i&i!s &yp!s o/ " &o " mark!&

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    ind!p!nd!n& buy!r ori!n&!d suppli!r ori!n&!d %!r&i$al and horiPon&al !2mark!&pla$!H. -&h!r mod!ls – "usin!ss &o Go%!rnm!n& (" &o G) Consum!r &o Consum!r (C&o C) Consum!r &o "usin!ss (C &o ").

    ,nit =% -7Payments /5 lectures0 5 mar2s3  yp!s o/ E2aym!n& – aym!n& $ard $r!di& $ard and d!bi& $ardH El!$&roni$ or digi&al$ash El!$&roni$ or digi&al 8all!&. '&or!d %alu! $ard smar& $ardH "asi$ id!a o/ onlin!

    banking NE, 7G' I,'C $or! banking solu&ion or C"' '!$uri&y issu!s r!la&ing &o!2paym!n& 4igi&al 'igna&ur! Con$!p& o/ 4a&a En$ryp&ion 4!$ryp&ion 'ymm!&ri$and *symm!&ri$ En$ryp&ion 4igi&al En%!lop! CI"I.

    D,L- III &PRACTICAL( 7 AR9!* 40

    ,nit 1 * Introu.tion to G,I "ase operating system – 4-'#?IN4-?'#IN:@ /< Classes0 < mar2s3

    ,nit ' * 2or Pro.essing  /7 Classes0 < mar2s3

    ,nit =* -le.troni. !preas8eet /6 Classes0 5 mar2s3

    ,nit 4 Data $ase anagement !ystem /5 Classes05 Mar2s3

    ,nit 5 * PoJerPoint Presentation /1 Classes 01 Mar2s3

    ,nit 6 ComputeriEe A..ounting /= Classes0 = Mar2s3

    !uggeste Reaings*•  urban 7ain!r and o&&!r In&rodu$&ion &o In/orma&ion !$hnology ?il!y

    • IE' In&rodu$&ion &o In/orma&ion !$hnology !arson

    • 'inha 'inha ,undam!n&als o/ Compu&!rs "" ubli$a&ion

    • 7am!sh "!hl In/orma&ion !$hnology /or Manag!m!n& MA

    • In&rodu$&ion &o In/orma&ion !$hnology 7ajaraman AI

    • ,undam!n&als o/ Compu&!rs . Mohan Aimalaya

    • In/orma&ion !$hnology 4!nnis . Cur&in M$Gra8 Aill In&!rna&ional

    • E2Comm!r$! ,rom %ision &o /ulBllm!n& E.M.*8ad AI

    • E2Comm!r$! E2"usin!ss C.'.7ayudu Aimalaya

    • ,undam!n&als o/ Compu&!rs *&ul Oaha&! a&a M$Gra8 Aill• ,undam!n&als o/ Compu&!rs . 'rini%as Oalyani

    • Mi$roso/& -J$! ?ord +00 s&!p by s&!p -nlin! raining 'olu&ions In$ AI

    • Mi$roso/& -J$! E6$!l +00 s&!p by s&!p ,ry! AI

    • Mi$roso/& -J$! *$$!ss +00 s&!p by s&!p -nlin! raining 'olu&ions In$ AI

    • Mi$roso/& -J$! o8!r oin& +00 s&!p by s&!p-nlin! raining 'olu&ions In$ AI

    • Impl!m!n&ing ally O O Nadhani "" ubli$a&ions

    • ,undam!n&als o/ In/orma&ion !$hnology I&Ss *ppli$a&ion in "usin!ss .4har *"'ublishing Aous!.

    • rin$ipl!s o/ !2$omm!r$! "hadra 'a&pa&i 4har 4ishari rakashani.

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     &PRP!-D AR9! DI!TRI$,TI+(I+RATI+ T-CH+LG A+D IT! APPLICATI+ I+ $,!I+-!! ) -7

    C-RC-Paper – '%1 Cg

    D,L- I &TH-R(* ar>s* 40

    'hor& =u!s&ions < ou& o/ 1+ =u!s&ions (+ @ s 5 5 4 10 40

    D-TAIL-D !LLA$,!$%C PART II &H+!% ) G-+L%(

    '%'.g $usiness Regulatory rameJor> 

    oule – I * 50 ar>s

    ,nit71* T8e Inian .ontra.t A.t: 1@'% (Class!s 13 # Marks 15)1%1% Introu.tion *Ess!n&ial El!m!n&s o/ a %alid $on&ra$& $lassiB$a&ion o/ $on&ra$&s.1%'% er ) A..eptan.e *M!aning rul!s r!la&ing &o %alid o!r a$$!p&an$!D $ommuni$a&ion o/ o!r a$$!p&an$!D r!%o$a&ion o/ o!r a$$!p&an$!.1%=% Consieration *4!Bni&ion Ess!n&ial !l!m!n&s yp!s o/ Consid!ra&ion Uno $onsid!ra&ion no $on&ra$&S i&Ss !6$!p&ions.1%4% Capa.ity o# Parties *Comp!&!n$y &o $on&ra$& minor p!rsons o/ unsound mindD p!rsons dis>ualiB!d byo&h!r la8s.1%5% Consent *

    3

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    4!Bni&ion o/ Cons!n& ,r!! Cons!n& Co!r$ionD undu! inKu!n$!D /raudDmisr!pr!s!n&a&ion mis&ak!.1%6% oi ) oia"le Agreements *4!Bni&ions dis&in$&ion b!&8!!n %oid ill!gal agr!!m!n& 8ag!ring agr!!m!n&.1%@% Dis.8arge o# Contra.ts *M!aning m!&hods or &!rmina&ion o/ dis$harg! o/ $on&ra$&.

    1%% !pe.ial Contra.ts *4!Bni&ion only – Con&ing!n& Con&ra$& =uasi2$on&ra$& $on&ra$& o/ Ind!mni&y $on&ra$&o/ guaran&!! bailm!n& pl!dg!.

    ,nit7' * T8e !ale o# Goos A.t: 1B=0  (Class!s 10 # Marks u!n$!s no&i$! o/ dishonour No&ing ro&!s&.

    ,+IT – 5 * .onsumer Prote.tion A.t: 1B6 (Class!s 9 # Marks 9)5%1% Introu.tion *-bj!$&i%!s o/ &h! *$& d!Bni&ions o/ $omplain& $onsum!rD $onsum!r 4ispu&! Goods'!r%i$!s !&$.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    5%'% "e.ti/es o# Central Coun.il *5%=% Consumer Dispute Reressal Agen.ies *Composi&ion Furisdi$&ion o/ 4is&ri$& ,orum '&a&! Commission Na&ionalCommission.5%4% anner o# Loging a Complaint *ro$!dur! o/ $omplain& Bndings o/ dis&ri$& /orum app!al.

    ,+IT – 6 * Introu.tion to In#ormation Te.8nology A.t: '000(Class!s + # Marks 5)

    4!Bni&ion 4igi&al 'igna&ur! 4ispa&$h o/ El!$&roni$ 7!$ords 4igi&al 'igna&ur!C!r&iB$a&!.

    oule – II * 50 ar>sInian Company LaJ

    ,+IT – I * Introu.tion (Class!s 9 # Marks 10)4!Bni&ions /!a&ur!s &yp!s o/ $ompani!s ri%a&! $ompany ubli$ $ompany –di!r!n$!s $on%!rsion o/ pri%a&! $ompany in&o publi$ $ompany %i$! %!rsa.

    ,+IT – ' (Class!s 10 # Marks 10)M!morandum o/ *sso$ia&ion *r&i$l!s o/ *sso$ia&ion dis&in$&ion al&!ra&ion o/ m!morandum *r&i$l!s o/ *sso$ia&ion 4o$&rin! o/ :l&ra ir!s Indoor Manag!m!n&rosp!$&us – /orm $on&!n& – s&a&u&ory r!>uir!m!n&s o/ a prosp!$&us addi&ionaldis$losur!s in prosp!$&us s&a&!m!n& in li!u o/ prosp!$&us s&a&!m!n& by !6p!r&s sh!l/ prosp!$&us r!d2h!rring prosp!$&us abridg!d prosp!$&us miss&a&!m!n& in prosp!$&us i&s $ons!>u!n$!s minimum subs$rip&ion 4!ma&!rialis!d shar!s.

    ,+IT – = (Class!s 9 # Marks 9),orma&ion o/ $ompanyD !ss!n&ial s&!ps pro$!dur! /or r!gis&ra&ion in$orpora&ion$!r&iB$a&! o/ in$orpora&ion $omm!n$!m!n& o/ busin!ss promo&!rs – l!gal s&a&usdu&i!s liabili&i!s r!mun!ra&ion allo&m!n& o/ shar!s.

    ,+IT – 4 (Class!s 13 # Marks 1+)'har! $api&al – !>ui&y pr!/!r!n$! shar!s s&o$k s8!a& shar!s E'- (Employ!!s'&o$k -p&ion '$h!m!) righ&s issu! shar! $!r&iB$a&! shar! 8arran&s – dis&in$&ionbonus shar!s &rans/!r &ransmission o/ shar!s buy ba$k o/ shar!s d!b!n&ur! –$lassiB$a&ion.

    ,+IT – 5 * $oar anagement  (Class!s 13 # Marks 1+)4ir!$&or – >ualiB$a&ion dis>ualiB$a&ion appoin&m!n& !gal osi&ion numb!r o/ dir!$&orshipD r!mo%al 7!signa&ion o/ 4ir!$&or du&i!s liabili&i!s po8!r o/ board o/ dir!$&ors Managing dir!$&or – >ualiB$a&ion appoin&m!n& manag!rial r!mun!ra&ion$ompany s!$r!&ary du&i!s >ualiB$a&ion and posi&ion $ompany m!!&ing – >uorumr!solu&ion minu&!s 8inding up – mod!s grounds /or $ompulsory %olun&ary 8indingup.

    !uggeste ReaingsOapoor. N.4. "usin!ss a8 'ul&an ChandGulshan. '.'. "usin!ss a8 E6$!l "ooksOapoor. N.4. Corpora&! a8 'ul&an Chand'!n Mi&ra Comm!r$ial a8 in$luding Company a8 ?orld r!ss."hadra 'a&pa&i Mi&ra Oarbari *in!r 7upr!kha ("!ngali !rsion) 4ishari!$hal!kar N.M. "usin!ss a8 E%!r!s& ublishing Aous!.Mah!sh8ari Mah!sh8ari "usin!ss 7!gula&ory ,ram!8ork Aimalaya ublishingAous!.

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    Allo.ation o# ar>s

    oule – I

    'hor& =u!s&ions ( 5 @ + marks ) 10'hor& Essay2&yp! =u!s&ions ( @ < marks ) +3Essay yp! =u!s&ions ( 1 @ 19 marks ) 19

    50

    oule – II

    'hor& =u!s&ions ( 5 @ + marks ) 10'hor& Essay2&yp! =u!s&ions ( @ < marks ) +3Essay yp! =u!s&ions ( 1 @ 19 marks ) 19

    50

    D-TAIL-D !LLA$,!$%C PART II &H+!% ) G-+L%(

    '%=.g $usiness at8emati.s an !tatisti.sull ar>s * 100

    Group A * at8emati.s &ar>s – 50(

    1% !et T8eory4!Bni&ion o/ '!& and I&s pr!s!n&a&ion 4i!r!n& yp!s o/ '!&s – Null '!&s ,ini&! InBni&! '!&s 'ubs!&s :ni%!rsal '!& o8!r '!& !&$. '!& -p!ra&ions – a8s o/ *lg!brao/ '!&s – !nn 4iagram. (< !$&ur!s)

    '% Permutations ) Com"inations4!Bni&ions o/ !rmu&a&ions Combina&ions h!or!ms on !rmu&a&ions Combina&ions ,a$&orial No&a&ions !rmu&a&ion 8i&h r!p!&i&ions "asi$ Id!n&i&i!s7!s&ri$&!d !rmu&a&ions Combina&ions. (< !$&ur!s)

    =% Logarit8m4!Bni&ion "as! and Ind!6 o/ ogari&hm G!n!ral rop!r&i!s o/ ogari&hm Commonrobl!ms. (3 !$&ur!s)

    4% Compoun Interest an AnnuitiesD 4i!r!n& &yp!s o/ In&!r!s& 7a&!s – yp!s o/ *nnui&i!s $on$!p& o/ r!s!n& alu! – r!s!n& alu! and amoun& o/ *nnui&y –alua&ion o/ 'impl! oans and 4!b!n&ur!s – robl!ms r!la&ing &o 'inking ,unds.

    (< !$&ur!s)

    5% Determinants ) atri.esrop!r&i!s o/ 4!&!rminan&s – Cal$ula&ion o/ alu!s o/ 4!&!rminan&s up&o &hird ord!r.4!Bni&ion o/ Ma&ri6 yp!s o/ Ma&ri$!s – *lg!bra o/ Ma&ri$!s *djoin& and in%!rs! o/ as>uar! ma&ri6 'olu&ion o/ a 'ys&!m o/ in!ar E>ua&ions by Cramm!rSs 7ul! andMa&ri6 In%!rsion M!&hod.

    (10 !$&ur!s)

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    6% Dierential Cal.ulus4!Bni&ion o/ /un$&ions $lassiB$a&ion o/ /un$&ions odd and !%!n /un$&ions limi&s o/ a/un$&ion $on&inui&y o/ a /un$&ion (&hrough !6ampl!s). 4!ri%a&i%! o/ /un$&ion 7ul!s o/ di!r!n&ia&ion o/ *lg!brai$ E6pon!n&ial and ogari&hmi$ ,un$&ion '!$ond -rd!r

    4!ri%a&i%! Ma6ima and Minima. (+0 !$&ur!s)

    @% Integral Cal.ulasInd!Bni&! in&!gra&ion as &h! in%!rs! pro$!ss o/ di!r!n&ia&ion – Illus&ra&ions 8i&hin&!grals o/ simpl! alg!brai$ /un$&ions 4!Bni&! In&!gral as &h! ar!a und!r a plan!alg!brai$ $ur%!s.

    (10 !$&ur!s)

    Group $ * Pro"a"ility ) !tatisti.s &ar>s – 50(

    1% De;nition o# !tatisti.sColl!$&ion $lassiB$a&ion and r!s!n&a&ion o/ '&a&is&i$al 4a&a –rimary '!$ondary da&aD r!s!n&a&ion o/ da&a – &abular and diagramma&i$,r!>u!n$y 4is&ribu&ion 4iagramma&i$ 7!pr!s!n&a&ion o/ ,r!>u!n$y 4is&ribu&ion.

    (10 !$&ur!s)'% easures o# Central Tenen.y*.M. G.M. A.M. M!dian and Mod!D =uar&il!s. (10 !$&ur!s)

    =% easures o# Dispersion7ang! =uar&il! 4!%ia&ion M!an *bsolu&! 4!%ia&ion '&andard 4!%ia&ion.

    (10 !$&ur!s)

    4% oments: !>eJness an 9urtosis4i!r!n& &yp!s o/ mom!n&s and &h!ir r!la&ionshipD M!aning o/ 'k!8n!ss and Our&osisD4i!r!n& m!asur! o/ 'k!8n!ss and Our&osis. (5 !$&ur!s)

    5% Correlation ) Regression  – '$a&&!r 4iagramD 'impl! Corr!la&ion Co!J$i!n&D'impl! 7!gr!ssion in!sD 'impl! prop!r&i!s 7ank Corr!la&ion.(15 !$&ur!s)

    6% -lements o# Pro"a"ility T8eory"asi$ Con$!p& hr!! 4!Bni&ions o/ robabili&yD o&al and Compound robabili&yCondi&ional robabili&y Ind!p!nd!n& 4!p!nd!n& E%!n&s 'olu&ion o/ robl!ms 8i&hh!ld o/ $lassi$al d!Bni&ion. (10 !$&ur!s)

    @% Ine +um"ersM!aning yp!s o/ Ind!6 Numb!rs M!&hods o/ Cons&ru$&ion o/ ri$! and =uan&i&yIndi$!s !s&s o/ *d!>ua$y Cos& o/ i%ing Ind!6. (0< !$&ur!s)

    % Time !eries AnalysisCaus!s o/ %aria&ion in im! '!ri!s 4a&a Compon!n&s o/ im! '!ri!s *ddi&i%! andMul&ipli$a&i%! Mod!ls 4!&!rmina&ion o/ r!nd by '!mi *%!rag!s Mo%ing *%!rag! !as& '>uar!s in!ar Compu&a&ion o/ '!asonal Indi$!s by '!mi *%!rag! 7a&io &oMo%ing *%!rag! ra&io &o &r!nd and ink 7!la&i%! M!&hods 'impl! ,or!$as&ing &hrough

     im! '!ri!s 4a&a. (10 !$&ur!s)

    !uggeste Reaings

    3

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    Ghosh 'aha "usin!ss Ma&h!ma&i$s '&a&is&i$s.M. 7agha%$hari ma&h!ma&i$s /or Manag!m!n& a&a M$Gra82Aill.'. "aruah "asi$ Ma&h!ma&i$s and i&s appli$a&ion in E$onomi$s M$Millan.7.'. "hard8aj Ma&h!ma&i$s /or E$onomi$s and "usin!ss E6$!l "ooks..O. Giri and F."an!rj!! In&rodu$&ion &o "usin!ss Ma&h!ma&i$s *$ad!mi$ ublish!rs.7.G.4. *ll!n Ma&h!ma&i$al *nalysis /or E$onomis&s M$Millan.

    G.C."!ri "usin!ss '&a&is&i$s a&a M$Gra82Aill. F.O. 'harma "usin!ss '&a&is&i$s !arson Edu$a&ion.N.G. 4as '&a&is&i$s ol. I II.N.G. Nag "usin!ss Ma&h!ma&i$s.4. '!ngup&a *ppli$a&ion o/ Cal$ulas "ooks *lli!d.4r. 7anji& 4har "usin!ss Ma&h!ma&i$s '&a&is&i$s 4ishari.

    D-TAIL-D !LLA$,!$%C PART II &H+!% ) G-+L%(

    '%4.g * -C+IC!,LL AR9! 7 100

    GR,P A * $,!I+-!! -C+IC! &AR9! ALLTT-D * 60(

    1% $asi.s o# Deman an !upply'$op! o/ E$onomi$s 4!mand ,un$&ion and 'upply /un$&ion – 4!&!rmina&ion o/ E>uilibrium pri$! – a8 o/ 4!mand and i&s !6$!p&ions – $hang! and shi/& o/ &h!4!mand Cur%! – 4!ri%a&ion o/ Mark!& 4!mand Cur%! /rom Indi%idual d!mand $ur%!s– Elas&i$i&y o/ 4!mand – oin& ri$! Elas&i$i&y In$om! Elas&i$i&y and Cross2ri$!Elas&i$i&y o/ 4!mand – M!asur!m!n& o/ oin& ri$! Elas&i$i&y o/ 4!mand – Impor&an$!o/ oin& ri$! Elas&i$i&y o/ 4!mand – Impor&an$! o/ &h! $on$!p&s o/ Elas&i$i&i!s o/ d!mand – Elas&i$i&y o/ supply ( basi$ $on$!p&s) – $on$!p&s o/ o&al 7!%!nu! *%!rag!7!%!nu! and Marginal 7!%!nu! – 7!la&ion b!&8!!n *7 M7 and ri$! Elas&i$i&y o/ 4!mand.

    &15 Le.tures('% T8eory o# Consumer $e8a/iourIndi!r!n$! Cur%! *nalysis – 4!Bni&ion and rop!r&i!s o/ an indi!r!n$! $ur%! –"udg!& in! – Consum!r -p&imisa&ion (ri$! E!$& In$om! E!$& and subs&i&u&ionE!$&) – Con$!p&s o/ Normal In/!rior and gi!n goods – 4!ri%a&ion o/ Eng!l Cur%!/rom In$om! Consump&ion Cur%! – 4!ri%a&ion o/ 4!mand Cur%! /rom ri$!$onsump&ion Cur%!.

    &10 Le.tures(

    =% T8eory o# Prou.tion'hor& 7un rodu$&ion ,un$&ion – a8 o/ ariabl! ropor&ions – o&al *%!rag! andMarginal rodu$&s o/ a %ariabl! /a$&or – hr!! '&ag!s in &h! rodu$&ion ro$!ss – ong7un rodu$&ion ,un$&ion – Iso2>uan&s and &h!ir prop!r&i!s 7idg! in!s and ar!a o/ 'ubs&i&u&ion – Iso2$os& lin!s – $hoi$! o/ b!s& inpu& $ombina&ion (ou&pu& ma6imiPa&ionand $os& minimiPa&ion) – E6pansion a&h 2 a8s o/ 7!&urns &o '$al! (E6&!rnal!$onomi!s and 4is2!$onomi!s o/ '$al!).

    4% T8eory o# .ost o# Prou.tion4i!r!n& $on$!p&s o/ Cos&s – Mon!y $os& 7!al $os& -ppor&uni&y Cos& ,i6!d Cos& andariabl! Cos& o/ rodu$&ion – 'hor& 7un $os&s – o&al ,i6!d $os&s o&al rodu$&ion –'hor& 7un Cos&s – o&al ,i6!d Cos&s o&al ariabl! Cos& o&al Cos& *%!rag! ,i6!d

    4

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    Cos& *%!rag! ariabl! Cos& Marginal Cos& o/ rodu$&ion – ong 7un o&al *%!rag!and Marginal Cos&s and 4!ri%a&ion o/ ong 7un *%!rag! Cos& Cur%!s /rom 'hor& 7un*%!rag! Cos& Cur%!s.

    5% Dierent orms o# ar>et an ptimisation o# irms ) InustryA% Per#e.t Competition

    Chara$&!ris&i$s o/ !r/!$& Comp!&i&ion – ri$! 4!&!rmina&ion und!r !r/!$&Comp!&i&ion – 'hor& 7un and ong 7un E>uilibrium o/ a Brm – $on$!p&s o/ 'hu& 4o8nand "r!ak2!%!n oin& – 4!ri%a&ion o/ 'hor& 7un 'upply Cur%! o/ a ,irm.$% onopolyChara$&!ris&i$s – ri$! and -u&pu& 4!&!rmina&ion in Monopoly – $on$!p& o/ 4!gr!! o/ Monopoly o8!r – *bs!n$! o/ 'upply Cur%! in monopoly.C% onopolisti. CompetitionChara$&!ris&i$s 'hor& 7un E>uilibrium ong 7un E>uilibrium o/ a ,irm – $on$!p& o/ '!lling $os& in Monopolis&i$ Comp!&i&ion.D% ligopoly * Chara$&!ris&i$s $on$!p& o/ ri$! and non2pri$! $omp!&i&ion.

    6% T8eory o# Distri"utionMarginal rodu$&i%i&y h!ory o/ 4is&ribu&ion ?ag! 4!&!rmina&ion und!r !r/!$& Imp!r/!$& Comp!&i&ion 7i$ardian h!ory and Mod!rn h!ory o/ 7!n& O!yn!siani>uidi&y r!/!r!n$! h!ory o/ In&!r!s& roB&s – Gross and N!& roB& – 4i!r!n$!b!&8!!n roB& and -&h!r ,a$&or In$om!s.

    GR,P 7 $ * Inian -.onomi. Pro"lems &ar>s Allotte * 40(

    1% +ational In.ome easurement in Inia – robl!ms and solu&ions – &r!nds o/ na&ional In$om! and !r2$api&a In$om! in India during lan !riods – '!$&oral4is&ribu&ion o/ Na&ional In$om! during &h! lan !riods – robl!ms o/ o%!r&y in India– $aus!s o/ o%!r&y in India – M!asur!s &ak!n &o !radi$a&! po%!r&y.

    '% Inian Agri.ulture * 7ol! o/ *gri$ul&ur! in E$onomi$ 4!%!lopm!n& – $aus!s o/ o8 rodu$&i%i&y in Indian agri$ul&ur! – Globalisa&ion and i&s impa$& on Indian*gri$ul&ur! – and 7!/orms and i&s s$op! – ,!a&ur!s o/ Gr!!n 7!%olu&ion E!$&s o/ Gr!!n 7!%olu&ion Ins&i&u&ional and Non2ins&i&u&ional 'our$!s o/ Cr!di& in *gri$ul&ur!.

    =% Inian Inustry * 7ol! o/ Indian Indus&ry in i&s !$onomi$ d!%!lopm!n& – r!nds o/ Indus&rialisa&ion in India during &h! plan p!riod – basi$ di!r!n$! b!&8!!n Indus&rialoli$y o/ r! os& ib!ralisa&ion !riod – E$onomi$ 7!/orms and Indian Indus&ry –sour$!s o/ Indus&rial ,inan$! (in bri!/) – n!!d /or /or!ign $api&al – 4i!r!n& /orms o/ /or!ign $api&al ($on$!p&s only).

    4% Inian i/e7ear Plans *  Common -bj!$&i%!s o/ IndiaSs ,i%!2!ar lans –*$hi!%!m!n&s and ,ailur!s o/ IndiaSs ,i%!2y!ar lans.

    5% GATT an 2orl Trae rganisation * Chara$&!ris&i$s o/ G* and i&s !!$& onIndian E$onomy – ,un$&ions o/ ?- – I&s !!$& on Indian E$onomy – /un$&ions o/ ?-

    – i&s !!$& on Indian E$onomy.

    !uggeste Reaings *1. 'amu!lson Nordhus E$onomi$s.+. '&oni!r Aagu! * !6& "ook o/ E$onomi$ h!ory.. "an!rj!! Majumd!r "usin!ss E$onomi$s and "usin!ss En%ironm!n& *"'

    ublishing Aous!.3. *huja Mod!rn E$onomi$s.5. Foyd!% 'arkh!l "usin!ss !$onomi$s "usin!ss En%ironm!n&.

    4

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    9. 7a&an Ohasnabis 7am!n 7oy "usin!ss E$onomi$s and IndiaSs E$onomi$En%ironm!n&.

    ;. 4u&&a and 'undaram Indian E$onomy.s

    C8apter 1 * Company – Introu.tion an A..ounting #or !8ares )De"entures

    • M!aning o/ CompanyD Main&!nan$! o/ "ooks o/ *$$oun&s s&a&u&ory "ooksD *nnual7!&urn.

    • Issu! o/ 'har!s – Issu! /or/!i&ur! r!issu! issu! o&h!r &han $ash $onsid!ra&ionand issu! &o &h! promo&!rsD pro2ra&a issu! o/ shar!s.

    • Issu! o/ 4!b!n&ur!s.

    • 7igh& "onus shar! – 7ul!s *$$oun&ing.• *l&!ra&ion o/ 'har! Capi&alD Con%!rsion o/ /ully paid in&o s&o$kD E>ui&y 'har!s 8i&hdi!r!n& righ&s.

    :nd!r8ri&ing o/ 'har!s 4!b!n&ur!sD 7ul!sD 4!&!rmina&ion o/ :nd!r8ri&!rs iabili&y –8i&h mark!d and unmark!d /orms only. (+0 Marks)

    C8apter ' * $uy $a.> an Reemption o# Pre#eren.e !8ares"uy "a$k o/ '$!nario – m!aning and a$$oun&ing (simpl! &yp! only).7!d!mp&ion o/ r!/!r!n$! 'har!s – 7ul!s and *$$oun&ing (8i&h and 8i&hou& "onus'har!s)

    4

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    Vide BOS Resolution dated 16.4.2012. in continuations of two workshops on commerce

    (E6$luding pr!para&ion o/ "alan$! 'h!!&). (10 Marks)

    C8apter = * In/estment A..ountsMain&!nan$! o/ In%!s&m!n& !dg!rD r!para&ion o/ In%!s&m!n& *$$oun&s (&ransa$&ion8i&h brok!rag! $um !62in&!r!s&) %alua&ion o/ In%!s&m!n& und!r ,I,- and a%!rag!m!&hodD In%!s&m!n& *$$oun& /or 'har!s (8i&h 7igh& 'har!s and "onus 'har!s).

    (10 Marks)C8apter 4 * Reemption o# De"entures7!d!mp&ion o/ 4!b!n&ur!2 impor&an& pro%isions *$$oun&ing /or 7!d!mp&ionD by$on%!rsion by lo& by pur$has! in &h! op!n mark!& ($um !62in&!r!s&)(El!m!n&ary l!%!l only) (10 Marks)

    !uggeste Reaings

    • 'ukla Gr!8al Gup&a *d%an$!d *$$oun&an$y ol. I II '.Chand.

    • 7.. Gup&a 7adh!s8amy *d%an$!d *$$oun&an$y ol. I II '.Chand.

    • Mah!sh8ari Mah!sh8ari *d%an$!d *$$oun&an$y ol. I II ikash ublishingAous! %&. &d.

    • '!hgal '!hgal *d%an$