RANI CHANNAMMA UNIVERSITY BELAGAVI SYLLABUS FOR B.COM ( I Semester) w.e.f FROM 2011-12 & ONWARDS Detailed Syllabus for B.Com 1st Year Semester – I Paper 1.1 - Basic English Teaching Hours : 5 Hours per Week (80 Marks per paper of three hours) (20 Marks for I.A) Pattern of question paper 1) Objective type questions 2) Short notes (four out of six) 3) Essay type question (two out of four) 4) A) Use of Articles B) Use of Prepositions 5) A) Antonyms B) Synonyms 6) Comprehension 10X1= 10 4X10 = 20 2X10 = 20 5X1=5 5X1=5 5X1=5 5X1=5 10 10 10 80 Text Book: Indian Prose for Effective Communication, (Eds) Nagarajan, Sashisekaran, Ramaswamy, Delhi : Macmillan Indian Ltd, 2011 (Only Units 1 – 3 are to be taught) The following synonyms and antonyms are to be taught : Synonyms : Abandon, Accident, Ambition, Assail, Banish, Behaviour, Bestow, Bonus, Caution, Cease, Clean, Costly, Conquest, Command, Deed, Desire, Dissent, Error, Evil, Forgive, Faith, Glitter, Hit, Jump, Kindle, Lazy, Magnify, Mellow, Noted, Often, Opponent, Peace, Pretend, Quarrel, Quick, Rational, Realm, Scent, Solace, Tiny, Triumph, Unite, Useful, Vain, Vice, Wander, Wild, Young, Zenith Antonyms : Abolish, Abortion, Abridge, Brisk, Bold, Capture, Cause, Common, Dawn, Defensive, Eat, Eccentric, Eliminate, Fantasy, Famous, Fear, Gaiety, Gay, Heal, Harsh, Ideal, Illegible, Ill, Joyous, Justify, Kind, Lavish, Latest, Luminous, Master, Major, Neat, Notorious, Odd, Pain, Quick, Refuse, Sage, Shut, Tease, Total, Undertake, Utilize, Vain, Vacate, Weighty, Wanton, Yield, Yearn, 2 Modern Indian Languages (any one of the following to be chosen) Paper 1.2- Additional English Detailed Syllabus for B.Com / BBA 1st Year Semester – I Teaching Hours : 5 Hours per Week (80 Marks per paper of three hours) (20 Marks for I.A) Pattern of question paper 1) Objective type questions 2) Reference to context 3) Essay type question on the Plays (One out of two) 4) Essay type question on Plays (One out of two) 5) Short notes on the Plays (Two out of four) 6) Match the word with their meanings 7) Use of words, phrases and idioms (text based) 8) Résumé Writing 10X1= 10 2X5 =10 10 10 2X5 = 10 5X2 = 10 10 10 80 Text Book: Selected One Act Plays, (Ed) Satya Narayan Singh , MacMillan Only the following plays are to be studied . 1) 2) 3) 4) 5) A Marriage Proposal - Anton Chekhov The Bishop’s Candle Sticks - Norman Mckinnel The Finding of the Treasure - J.H. Walsh The Ugly Duckling - By A.A. Milne The Ghost of Jerry Bundler - W.W. Jacobs and Charles Rock 3 Paper 1.2- Arabic: B.Com. First Semester Arabic Basic Paper : Prose, History of Arabic Literature and Translation Scheme of teaching : 5 hours per week Prescribed Text Books 1. Al-Qiratul Wadhiha (Part II Prose) Lesson No. 5 to 10 By: Waheeduz-zama Alkiranvi Pub.By:Maktaba Husaini Deoband.(U.P.) 2. Mukhtasar Tareekh-e-Adbiyat-e-Arabi. Chapter No.1 Page No. 4 to 19 By: Dr.Syed Abul Fazl Pub.By: : Deccan Traders Book sellers & publishers 23-2-378,Mughalpura, Hyderabad. (A.P Translation Arabic into English/Urdu 3. (No Book Prescribed Teacher has to select simple sentences of passages.) 4. The Holy Quraan. Sura-Qiyamah. Pub.By:Taj Company Mumbai. The question paper should be broadly based on the following pattern. 1) Multiple choice from first text 1x10 = 10 2) Summary from first text with choice 2x7½ = 15 3) R.C. from first text with choice 3x5 = 15 4) Question from Second Text with choice 2x7½ = 15 5) Question on Translation Arabic into English /Urdu with choice. Question on Sura 1x15 = 15 1x10 = 10 80 6) 4 Paper 1.2- Urdu B.Com. First Semester Urdu Basic Paper I-Prose, Poetry & Letter writing Scheme of teaching:-Duration -16 weeks-5 hours per week. Prescribed Text Books I. Detailed Text: Adabi Namune Ed by Dr.Noorul hasan Naqvi Pub by Educational book house Aligarh II. Non Detailed: Sahafat-o-Tijarat C.Saged khaleel Ahmed Letter Writing-No book is prescribed, the teacher has to cover the following. 1) 2) 3) 4) 5) 6) Letter to the bank manager. Letter to the Editor to know the price of advertisement. Letter to the Commissioner of municipal corporation. Letter to the principal requesting to pay the late fee. Letter to publishers requesting to send books by post. Personal letter to father & friends about you & your college . Scheme of Examination : Total marks 100 (Theory 80 marks) Internal Assessment 17 marks & for attendance 3marks I. Each paper of 100 marks shall carry 20 marks Internal Assessment out of the 20 marks 10 shall be for semester test & remaining 10 shall be for assignment records skill developments. II. In each test two test shall be conducted for the award of Internal Assessment marks & each of one hour duration for maximum of 20 5 marks reduced to ten later. First test shall be conducted in 8th week & II test in 12th week of respective semester .The average marks shall be taken as final Internal Assessment marks for assignment marks for the test component. III. The award of the Internal Assessment marks for assignment records skill development shall be based on the submission of the same by the candidates duly certified by the concerned teacher. The question paper should be broadly based on the following pattern Q1. Multiple choice questions from all detailed & non-detailed text. 1×10 = 10 (10 out of 10) Prose Q2. Essay type question on detailed text 1×15 = 15 With sufficient choice. Q3. Question on RC. (4 out of 6) Poetry Q4. Appreciation of verses( from Gazals only) N.D Q5. Short Notes Q6. 3 × 5 = 15 20 Latter Writing 10 Paper 1.2- Persian B.Com. First Semester Persian Basic Scheme of teaching (5 hours per week) Prose/Poetry 1. PRESCRIBED TEXTBOOK Following portion only Baharistan-E-Jaami Ruhqaath-E-Alamgiri. 6 Textbook Shahkar-E-Farsi by Hafez Abdul Alim Khan Pub by:-Ram Narayanlal Bani mahdho2 katra road Allahabad(U.P) 2. PRESCRIBED TEXT BOOK Following portion only Gazaliyaath. Textbook Nisab-E-Farsi(PartII) by Dr.Aftaab Akhtar Razvi & Prof M.M. Jalali Pub by:-Shahnaz publication Shamatganj Barlly(U.P) Paper 1.2-Kannada ©.PÁA./ ©.©.J. I ¸É«Ä¸ÀÖgï PÀ£ÀßqÀ DªÀ±ÀåPÀ ¥ÀoÀå ¸ÀA¥ÁzÀPÀgÀÄ : qÁ.C±ÉÆÃPÀ £ÀgÉÆÃqÉ : qÁ.«.J¸ï.ªÀiÁ½ ¨ÉÆÃzsÀ£Á CªÀ¢: ªÁgÀPÉÌ 5 UÀAmÉUÀ¼ÀÄ ¸Á»vÀå ¹j – 1 ¨sÁUÀ – MAzÀÄ PÀÄ®A PÀÄ®ªÀÄ®ÄÛ PÉÆ¯É ¸Á®ÄΪÀÄAiÉÆå ªÀiÁuï! QÃvÀð£ÉUÀ¼ÀÄ ºÀtvÉ £À£Àß §tÚzÀ §zÀÄPÀÄ ªÀÄzsÀåªÀĪÀUÀð – MAzÀÄ aAvÀ£É ªÉƨÉÊ¯ï ¥ÉÆéAiÀiÁ ¨sÁUÀ – JgÀqÀÄ «ÄAZÀÄ(£ÁlPÀ) 50 CAPÀUÀ¼ÀÄ - ¥ÀA¥À PÀĪÉA¥ÀÄ PÀ£ÀPÀ ¥ÀÄgÀAzÀgÀgÀÄ f.J¸ï.²ªÀgÀÄzÀæ¥Àà KtV ¨Á¼À¥Àà qÁ.f.gÁªÀÄPÀȵÀÚ FgÀ¥Àà PÀA§½ 30 CAPÀUÀ¼ÀÄ - ²jõÀ eÉÆò 7 Paper 1.2- Hindi B.Com. First Semester Hindi Basic Teaching Hours : 5 Hours per Week SEM I 2011-12 1. Hindi Gadya Padya Sangraha- Bhag – 2 Ed: Dineshprasad Singh (Only Prose Section) 2. Vaanijya Hindi Prof. A.V. Narati Jnyanodya Prakashan, Dharwad. Vaanijya Patralekan Translation Paper 1.2- Sanskrit B.Com / BBA/BCA First Semester Basic Sanskrit Teaching Hours : 5 Hours per Week Exam Marks : One paper carrying 100 Marks (80+20) of 3 hours duration. Text : Sanskrit Vangmaya Manjusha Bharat Book Depot & Prakashan, Shankar Plaza, P. B. Road, Dharwad. a) Sanskrit Vangmaya Manjusha b) Grammar (use of cases) (Neuter Gender only) 70Marks 10 Marks 8 c) Internal Assessment 20 Marks i. Internal Test – 10 ii. Assignment, Class record,Skill development – 10 Total 100 Marks DIVISION OF MARKS FOR THE BASIC PAPER B. COM / BBA/BCA I SEMESTER I. II. Prose and Poetry form the text 50 Marks Vanijya Itihasa in Sanskrit Literature 20 Marks III. Grammar 9Use of Cases) (Neuter Gender 10 Marks Only) IV. Internal Assessment Total 20 Marks 80 Marks (Pattern of the Question Paper) I. Passage for Translation and Explanation from the Text (with internal choice) 10 Marks II. Objective type questions in Sansrit with three option in bracket Below each question (10 out of 12) 10 Marks III. Sentences for annotation from the text (any 4 out of 7) 20 Marks IV. Short notes from the text (any 2 out of 4) 10 Marks V. Essay type questions from the Vanijya Ithihas in Sanskrit Literature (Any 2 out of 4) 20 Marks VI. Grammar : Neuter Gender noun / noun/ Pronoun case forms 10 Marks 9 Paper 1.2- Marathi Syllabus for B.Com/BBA Semester - I Marathi Basic Teaching Hours : 5 Hours per Week Scheme of Examination Course Text : a) One Paper carrying 80 marks and of 3 hours duration b) Internal Assessment 20 marks : Literary form – Short Story : Mazya Bapachi Pend – D. M. Mirasdar Distribution of marks: 16x5 Q.1. Essay writing (One out of four) 1x16 Q.2. Objective type questions (Eight out of twelve) 8x2 Q.3. Essay type questions (One out of three) 1x16 Q.4. Short Notes (Two out of four) 2x8 Q.5. Reference to Context (two out of four) 2x8 10 1.3. FINANCIAL ACCOUNTING – I Lecture per Week: 4hours Max Marks: 80 (End Sem) + 20 (IA) = 100 Exam Duration: 3 Hours 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 of various Institutions and Organizations. 3. To develop the skills of recording financial transactions and preparation of accounts for Employment. Unit Topics No of Periods I Conversion of Single entry system into double entry system: 10 Need for conversion, steps involved in conversion; problems relating thereto. II Accounts of Professionals: Chartered Accountants, Lawyers 10 and Doctors only. Fees a/c, Petty Cash book, Clients Ledger, Receipts & Payments a/c, Income & Expenditure a/c & A Balance Sheet. III Farm Accounting: Meaning, objectives, Books of Accounts to 10 be maintained under Single entry & Double entry for Farm Accounting. Preparation of Farm Revenue Account to ascertain the Profit or Loss: of various sections like Crop, Livestock, Dairy & Poultry. Preparation of B/S for Agriculture, Dairy farming, & Poultry Farming. IV Departmental Accounts: Meaning and utility of departmental records, maintenance of columnar subsidiary 10 books, departmentalization of expenses; interdepartmental transfer and preparation of columnar final accounts. V Royalty Accounts :Meaning and importance - minimum rent, 10 short-workings, recoupment of short–workings, strike period; 11 entries and accounts in the books of lessee and lessor (excluding sub lease) SUGGESTED READINGS: 1. Tulsian: Financial Accounting - Pearson Education, New Delhi. 2. Ashok Sehgal and Deepak Sehgal -Advanced Accounting - Vol. - I, Taxmann Publications, New Delhi. 3. S. N. Maheshwari & S. K. Maheshwari: Advanced Accountancy - Vol. -I, Vikas Publications, 4. Shukla & Grewal: Advanced Accountancy - Vol. -I, S. Chand & Sons, New Delhi. 5. Dr. R. V. Diwan & Dr R.G Allagi : Financial Accounting – Jaymala Publication. 6. Jain & Narang: Financial Accounting Kalyani Publishers New Delhi. 7. Advanced Accountancy: Arulanandam, Himalaya publishers 8. Introduction to Accountancy: T.S.Grewal, S.Chand and Co. 9. Financial Accounting: Ashok Banarjee, Excel 10. Advances Accounting (Volume I & II): D. Chandrabose, PHI 12 1.4 – A. BUSINESS ECONOMICS – I Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVES: 1. To familiarize the students with basic economic tools and techniques and its application to business and managerial decision making. 2. To familiarize the students with the micro economic business environment including Consumer behavior, cost conditions and market structure etc. Unit Topics No of Periods I Introduction: Nature, Scope and definition of Business 10 Economics- Role and responsibilities of Business EconomistsDecision Making in Business- Fundamental Economic concepts in Business decision: Marginal Principle , Opportunity Cost, Time Perspective, Discounting Principle II Demand Analysis: Meaning of Demand, Law of demand, 10 Factors Determining Demand – Extension, contraction – Increase & Decrease – Price, Cross, Income & Advertising Elasticity of Demand – Demand Forecasting - meaning – methods- Quantitative: Trend Analysis, Regression – Qualitative (in brief) III Supply Analysis: Meaning of Supply, Law of supply, factors 10 determining Supply – Extension, Contraction – Increase & Decrease - Elasticity of Supply IV Production: Production Function- Cobb-Douglas production 10 function- Factors of production (only meaning, with special emphasis on technology and knowledge as productive resources) Law of variable proportions – Economies and Diseconomies of scale – Returns to Scale 13 V Cost and Revenue: Cost analysis – short run – long run – latest 10 theoretical developments – cost control and cost reduction Revenue analysis Note: Each unit to be dealt with suitable numerical problems and case studies from the real economic world wherever necessary Reference Books: 1. R.L Varshney & Maheshwari : Managerial Economics, Sultan Chand & sons. New Delhi 2. Dwivedi D.N.: Managerial Economics, Vikas Publishing House, New Delhi. 3. Mithani D.M: Managerial Economics, Himalaya publishers, Mumbai 4. Lekhi R.K.: Business Economics, Kalyani Publishers, New Delhi 5. Salvator Dominic: Managerial Economics, Oxford University Press. 6. Dr.A.B.Kalkundrikar & ABN Kulkarni: Managerial Economics, R.Chand & Co., New Delhi 7. P.N.Chopra : Managerial Economics, Kalyani Publishers, New Delhi. 8. Peterson & Lewis: Managerial Economics, PHI, New Delhi. 9. Mehta P.L: Managerial Economics, Sultan Chand & sons. New Delhi 10. Mankar V.G.: Business Economics, Macmillan, New Delhi. 11. Keat & young: Managerial Economics, Pearson Education India. 14 1.4 – B. ENTREPRENEURSHIP DEVELOPMENT (VOCATIONAL) 1A Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVE: 1. Provides an understanding of the scope of an entrepreneur, key areas of development, financial assistance by the institutions Topics Units I. Enterprise, Entrepreneur and No. of Periods Entrepreneurship- meaning, definitions, characteristics and development. Importance of Entrepreneurship. Employment, self- 10 employment and Entrepreneurship. II. Types of Enterprises and Ownership- Manufacturing, Service and Franchise-Large, medium and small-scale industries, women and rural entrepreneurs – choice of 10 ownership form for small enterprises. III. Entrepreneurship for career growth choosing a career path- Charms of being own boss-Taking initiative and personal responsibilities Becoming independent and 10 rewards to Entrepreneur. IV. Creativity and Innovation –meaning and definition – exercises on creativity and innovation Techniques and 10 methods of developing creativity and innovation. V. Problem solving meaning and definition – exercises on problem solving. 10 Note: Skill Development: Visit on SSI's established preferably by passed out students of the college. Interaction with them on problems faced by them. Writing up of report on such visits. Games on problem solving. 15 SUGGESTED REFERENCE: 1. Ziemmeser Scarlorough : Entrepreneurship Development & Small Enterprise management, PHI, New Delhi. 2. Renu Arora & S.K.Sood : Fundamentals of Entrepreneurship and Small Business Kalyani Publishers, New Delhi. 3. Shankaraiah : Entrepreneurship Development, Kalyani Publishers, New Delhi. 4. Greene: Entrepreneurship Ideas in action. Thomson Asia PTE Ltd., New Delhi 5. Dr. G. K. warshney : Fundamentals of Entrepreneurship, Sahitya Bhavan, Agra. 6. S. S. Kanka : Entrepreneurship Development, Sultan Chand & Sons, New Delhi. 16 1.5 – A. SECRETARIAL PRACTICE Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVES: This syllabus has the following objectives: 1) To acquaint the students with legal provisions in brief about the functioning of companies, documents required etc 2) To familiarize them with the law and procedure relating to meetings Unit Topics No of Periods I Introduction to Companies: Meaning, definition, features, kinds 10 of companies – Limited and Unlimited, private and public, guarantee, government, statutory companies. Companies Act and its Administration – Company Law Board, NCLT, Registrars – in brief II Definition, 10 Formation of Companies: Stages in formation. Documents of 10 Company Secretary: Company Secretary - qualification, appointment, duties, liabilities, removal III Companies a. Memorandum of Association – clauses, alteration, drafting b. Articles of Association – contents, alteration, Table – ‘A’ c. Prospectus and Statement in lieu of Prospectus – meaning and contents IV Company Management: Company management, Appointment, 10 qualifications, types of directors, disqualifications, retirement of directors, managing director V Company Meetings: Statutory, Annual, Extra Ordinary and Board 10 meetings, Drafting of notice and minutes of AGM, resolutions, Secretarial duties. Privileges and exemptions of private companies 17 SUGGESTED BOOKS: 1. M.C.Kuchhal, Secretarial Practice, Vikas Publishing House Pvt Ltd, Noida 2. Ashok Bagrial, Secretarial Practice, 3. S.K. Tuteja, Company Administration and Meetings 4. Yankanchi, Kattimani, S G Kulkarni and Mudabasappagol, Secretarial Practice, Basveshwar Pub. 18 1.5 – B. BUSINESS MATHEMATICS - I Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVES: 1. The objectives of the course are to enable students to learn and to have a good working practice of mathematical tools for taking appropriate decisions in managerial situations Unit Topics No of Periods I Sets, Relations and Functions: Representation of a Set, Roaster 10 method, Rule method, Types of sets, Operations on sets, Algebra of Sets, Demorgan’s Laws, Venn diagrams, Applications of sets to business problems. Ordered pairs, Relation on a set. Relations on a set (Reflexive, Symmetric, Transitive, Equivalence) Functions. Domain, Co-domain range of a function. Types of functions. II Theory of Indices and Logarithms: Meaning of a0, a-n, ap/a. Laws 10 of Indices (without proof) Problems. Laws of Logarithms. Problems on Logarithms. Use of Logarithm tables. III Differential Calculus: Definition of derivatives of a function at a 10 point, derivatives of sum, difference, product, quotient of two functions-problems. Differentiation of composite functions- chain rule, implicit functions, parametric functions. Logarithmic differentiation. Successive differentiation. Problems on second order derivatives. Cost function, Revenue function, and Profit function, Break Even Point, Maxima and Minima of functions. Application of differentiation to business problems. IV Ratio and Proportion: Meaning and types of Ratio and 10 Proportion. Direct and Inverse proportion. Problems on these. V Progressions: Arithmetic Progression, Geometric Progression. 10 19 Definition – nth term sum to first ‘n’ terms of an Arithmetic Progression and Geometric Progression. Problems based on these and application. SUGGESTED REFERENCE: 1. Sancheti and Kapoor, Business Mathematics, Sultan Chand and Sons New Delhi 2. G.K. Rangnath and T.V. Narsimhrao, Business Mathematics Kalyani Publishers New Delhi 3. N.K. Nag, Business Mathematics Kalyani Publishers New Delhi 4. Zameeruddin, Business Mathematics. Vikas Publishing House, New Delhi 5. P.N.Arora and S Arora, Mathematics, S. Chand & Company Ltd. New Delhi 20 1.5 – C. TAX PROCEDURE & PRACTICE - (VOCATIONAL) P 2A Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVES: 1. To gain the knowledge of basic principles underlying the income tax act 2. To gain the knowledge of provisions of income tax act related to residential status, exempted income, heads of income Units Topics No. of Periods I. Introduction : History of Income Tax, Meaning of Income 10 Tax, Terms used in Income Tax- Assessment years, Previous Year, Income, Assessment, Capital Assets, Agricultural Income, Fair Market Value. II. Capital and Revenue: Capital Receipt and Revenue Receipts, Capital Expenditure and Revenue expenditure, 10 Capital Losses and Revenue Losses. III. Residential Status and Tax Liability - Residential Status of 10 Individual only Tax liability. IV. Exempted Income: Section: 10 (1), 10 (2), 10 (2A), 10 (5), 10 (10), 10 (10A), 10 (10AA), 10 (11), 10 (12), 10 (13), 10 (13A), 10 10 (14), 10 (15), 10 (16), 10 (17). V. Heads of Income: Income from House property - Income 10 from Business and Profession - Income from Capital Gains Income from other sources. Skill Development: 1. Filling up of PAN forms 2. Filling up of Return forms 3. Visit to Income Tax Department. SUGGESTED REFERENCES: 1. Dinakar Pagare : Income-Tax Law & Practice, Sultan Chand & Sons New Delhi. 2. M. B. Kadkol : Income-Tax law & Practice, Renuka Prakashan, Hubli. 3. Gour & Narang : Income-Tax law & Practice Kalyani Publishers, New Delhi. 4. H. C. Mehrotra : Income-Tax law & Practice, Sahitya Bhavan, Agra. 21 1.6. PRINCIPLES OF MANAGEMENT Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours OBJECTIVES: 1. To enable students to know about the concepts of Management as they are frequently used in many subjects in Commerce faculty. 2. To teach them about basic functions of Management Unit Topics No of Periods I Introduction to Management: Concept of Management: 10 Meaning and definition of management, Administration, Management and Organisation, Levels of Management, Contributions of F W Taylor and Henri Fayol (including Fayol’s principles) II Planning and Decision making: Planning: Concept of planning, 10 types, steps, components of planning: Objectives, MBO, Policies, Planning premises, advantages and disadvantages of planning Decision making: meaning, process, types of decisions III Organizing and Directing: Organizing: Concept, principles, span 10 of control, types of organizational structures – line, functional, line and staff and committee. Directing: Meaning, techniques, principles, steps IV Motivation and Leadership: Motivation: Concept, Theories of motivation- Maslow and Douglas McGregor, 10 Herzberg Leadership: meaning, styles, qualities. V Controlling and Leadership: Controlling: Concept, steps, 10 techniques, methods, need Coordination: Concept, Principles and Importance 22 SUGGESTED REFERENCE: 1. L.M.Prasad, Principles and Practice of Management, Sultan Chand, New Delhi 2. Dr S.C.Saxena, Principles of Management, Sahitya Bhavan, New Delhi 3. Management - Koontz & O’ Donnell 4. Kattimani, S G Kulkarni, Yankanchi & Mudabasappagol, Prin & Pract. Of Management, Basveshwar Pub. 1.7 Indian Constitution Teaching Hours : 4 Hours per Week Objectives: To provide constitutional literacy for every students at the graduate level. a) To make the student conversant with his citizenship role as prescribed under the constitution. b) To make a students understand appreciate and internalize the glorious struggles for freedom that culminated in the formulation of the Constitution and to emulate the constitutional values enshrined in the preamble of the constitution. MODULE: I Significance of the Constitution ; Making of the constitution – role of the constituent Assembly, salient features, the Preamble, Citizenship, Procedure for Amendment of the constitution. (10 Hours) MODULE: II Fundamental Rights, the Right to Equality, the Right to Freedom, the Right against Exploitation, the Right to Freedom of Religion, Cultural and Educational Rights, the Right to constitutional Remedies.(10 Hours) MODULE: III Nature of the Directive Principles of State Policy, difference between of fundamental rights and directive Principles of State Policy – Implementation of Directive Principles of State Policy, Fundamental Duties. (8 Hours) MODULE: IV Union Government – Powers and Functions of the President, the Prime Minister, Council of Ministers. 23 Composition, powers and functions of the Parliament, Organization of Judiciary, Jurisdiction of the Supreme Court, Independence of Judiciary.(12 Hours) MODULE: V State Government – Powers and Functions of Governor, Chief Minister, Council of Ministers. Composition, Powers and Functions of State Legislature, Local Government and the Constitution, Relation between the Union and the states. (10 Hours) Books of Reference : 1. M.V.Pylee, An Introduction to the Constitution of India, New Delhi, Vikas, 2005. 2. Subhash C. Kashyap, Our Constitution : An Introduction to India’s Constitution and constitutional Law, New Delhi, National Book Trust, 2000. 3. Durga Das Basu, Introduction to the Constitution of India, New Delhi, Prentice Hall of India, 2001. 4. D.C.Gupta, Indian Government and Politics, VIII Edition, New Delhi, Vikas, 1994. 5. J.C.Johari, Indian Government and Politics, Delhi, Sterling Publishers, 2004. 6. V.D.Mahajan, Constitutional Development and National Movement in India, New Delhi, S. Chand and Co., latest edition. 7. Constituent Assembly Debates, New Delhi, Lok Sabha Secretariat, 1989. 8. Granville Austin, Working of a Democratic Constitution : The Indian Experience, New Delhi, Oxford University Press, 1999. 9. A.P.Avasthi, Indian Government and Politics, Agra, Naveen Agarwal, 2004. 10. S.A.Palekar, Indian Constitution, New Delhi, Serials Publications, 2003. 11. Brij Kishore Sharma, Introduction to the Constitution of India (Second Edition), New Delhi, Prentice-Hall of India, 2004. 12. H.M.Rajashekhar, Understanding the Indian Constitution, Mysore, Prabodha, 2005. 13. J.N.Pandey, Constitutional Law of India, Allahabad. Central Law Agency,2004. 14. JZï.JA. gÁd±ÉÃRgÀ ¨sÁgÀvÀzÀ ¸ÀgÀPÁgÀ ªÀÄvÀÄÛ ªÉÄʸÀÆgÀ, QgÀt ¥ÀæPÁ±À£À, 2004 ¨sÁgÀvÀzÀ ¸ÀA«zsÀ£À 9 1975gÀ CUÀ¸ïÖ 10gÀªÀgÉUÉ ªÀiÁ¥ÁðmÁzÀAvÉ), ¨sÁgÀvÀ ¸ÀgÀPÁgÀzÀ ¥ÀgÀªÁV, PÀ£ÁðlPÀ ¸ÀgÀPÁgÀzÀ ªÀÄÄzÀæt, ¯ÉÃRPÀ ¸ÁªÀÄVæ ªÀÄvÀÄÛ ¥ÀæPÀluÉUÀ¼À ¤zÉÃð±ÀPÀjAzÀªÀÄÄ¢ævÀªÁV ¥ÀæPÀnvÀªÁVzÉ, 1976. 24 1.8 . SPECIAL ACCOUNTS PAPER I (Compulsory for Non - Commerce students Joining B.Com) Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours 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 10 keeping, Accounting, Accountancy, Distinction between Bookkeeping and Accounting, & Accounting and Accountancy. Need, Objectives and Advantages of Accounting, Basic Terms. Accounting Principles, Concepts, Conventions, Accounting Cycle. Accounting Equations II DOUBLE ENTRY SYSTEM OF BOOK KEEPING: Meaning, 10 Advantages Classification of Accounts -English System: American System: Rules of debit and credit under English System and American System III JOURNAL: Meaning Features Objectives and Advantages. 10 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 IV SUBSIDIARY BOOKS: Meaning, Features - Advantages. 10 Purchases Book. Sales Book, Purchases Returns Book, Sales 25 Returns Book, Bills Receivable Book, Bills Payable Book, Cash Book, Journal Proper, Invoice, Trade Discount and Cash Discount, Debit Note, Credit Note. V CASH BOOK: Meaning, features, Objectives, Simple Cash 10 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 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. 26 1.9 . SPECIAL COMMERCE Paper I Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100 Exam Duration: 3 Hours 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, 10 Branches of Commerce, Significance of Commerce II Sole trading, Partnership Firms, types of partners, advantages 10 and disadvantages, Limited partnership III Joint Stock Companies – features, types of companies, types of 10 shares IV Cooperative Societies : meaning, features, types, advantages and 10 disadvantages V Negotiable Instruments - Bill of Exchange, Promissory note, 10 cheque. 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. 27 Pattern of Question Papers B.Com I Semester Month & Year Subject Code: 1.4 Subject: Business Economics I Instructions to the examinees: i. All sections are compulsory ii. Use of Calculators is permitted iii. Graph Sheets shall be supplied on request iv. No supplements will be supplied Max. Marks: 80 Duration: Three Hours Section A 1. Answer any Ten (Out of 12) 10q X 2m =20 a. Define Business Economics. b. What is opportunity cost? c. What is discounting principle? d. What is Demand? e. Define price elasticity of demand. f. Mention two factors influencing demand. g. What is Demand forecasting? h. State the ‘Law of Supply’ i. What is production function? j. Mention two economies of scale. k. What is fixed cost? l. What is average revenue? 28 Section B Answer any Three (Out of 5) 3q X 5m =15 1. Bring out the nature and scope of Business Economics. 2. State the ‘Law of Demand’ and mentions the exceptions to the law of demand. 3. Explain the various qualitative methods of Demand Forecasting. 4. Explain the Cobb-Douglas production function. 5. Explain the various external economies of scale. Section C Answer any Two (Out of 4) 2q X 15m =30 1. What is price elasticity of demand? Explain the various factors influencing price elasticity of demand 2. State the ‘Law of Variable Proportions’ with suitable diagram. 3. Explain the short run and long run cost concepts with suitable diagrams. 4. Bring out the role and responsibilities of business economists. Section D 1q X 15m =15 11. Case Study Case let. An Air-conditioner manufacturing company’s sales record is as follows: Year Sales( in Rs. Crores) 1999 25 2000 30 2001 40 2002 50 2003 65 The company’s present capacity is able to meet the demand of Rs. 80 crores worth sales at the existing price. It has a desire to expand its capacity. Questions: 1. What will be the estimated demand for the next three years? 29 2. Should the company expand its capacity? 3. If yes, to what extent? Pattern of Question Papers B.Com I Semester Month & Year Subject Code: 1.5 Subject: Secretarial Practice Instructions to the examinees: i. All sections are compulsory ii. Use of Calculators is permitted iii. Graph Sheets shall be supplied on request iv. No supplements will be supplied Max. Marks: 80 Duration: Three Hours Section-A 1. Answer any TEN of the following: [10q x2m=20 marks] a) What is a company limited by guarantee? b) Why name of a company ends with the word limited? c) Can a director act as a secretary? d) Who is a pro – tem secretary? e) What is perpetual succession? f) What is statement in lieu of prospectus? g) What is a listing? h) Who can be managing director of a company? i) What are qualification shares? j) What is sense of meeting? k) What is a statutory meeting? l) What is retirement by rotation? 30 Section-B Answer any THREE of the following [3q X 5m=15 marks] 2. Define a company. Explain its features. 3. Describe the stages involved in the formation of a private company. 4. What is Articles of Association? Explain its contents. 5. Explain different types of resolutions. 6. Draft memorandum SECTION-C Answer any TWO of the following. [2q X 15m= 30 marks] 7) Define secretary. Explain his duties. 8) Define prospectus. What are the liabilities for misleading statements in it? 9) Define director. Describe how they are appointed? 10) “A meeting is to be properly convened and constituted.” – Explain SECTION-D 11. Case study analysis [3 cases X 5 marks each=15 marks] 1. Vishal Co.Ltd has prepared its own memorandum. It has not prepared its own articles. Comment on whether it can function without its own articles? 2. Mr Arman, a director of Belgaum Co Ltd is going to USA for staying with his son. He has appointed his close friend Mr Pradeep as an alternate director to act on his behalf during his absence. Comment on whether this appointment is valid? 3. A new company is formed by the name ‘Esji Ltd’. Already a company is registered by the name ‘SG Ltd’. Discuss on whether the new company is justified in selecting the name. Is it not a new name? 31 Pattern of Question Papers B.Com I Semester Month & Year Subject Code: 1.6 Subject: Principles of Management Instructions to the examinees: i. All sections are compulsory ii. Use of Calculators is permitted iii. Graph Sheets shall be supplied on request iv. No supplements will be supplied Duration: Three Hours Max. Marks: 80 Section A 1. Answer any TEN of the following: [10q x 2m = 20 marks] a) What is Middle level management? b) What is Unity of Command? c) Who sets goal in MBO? d) What is forecasting? e) What is span of control? f) Define direction g) What is Theory ‘Y’ h) Who is an autocratic leader? i) Name the steps in controlling. j) Mention any two needs of coordination. k) What is spirit de corps? l) What is line and staff organization? 32 Section B 2. Answer any THREE of the following: 1. Define management. Explain briefly any two of its functions 2. What is planning? Explain its components 3. What is an organization? Explain its elements. 4. Describe the steps in decision making 5. What is coordination? Explain its importance. Section C 3. Answer any TWO of the following: 2. Explain the principles of management laid down by Henri Fayol 3. Define motivation. Explain theories governing motivation 4. What is controlling? Explain its techniques. 5. Explain different types of leaders. Section D Case studies 33
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