BCOM I

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
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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