B Com Syllabus

B.Com.
-I st Year
Syllabus
S-[F]_NPW-02_June-2013-14__All_Syllabus_B.Com._[General]_Ist_Year_Semester-I_&_II.doc
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Revised Syllabus of
B.COM. [GENERAL]
IST YEAR
SEMESTER-I & II
[ Effective from 2013-14 & onwards ]

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BACHELOR OF COMMERCE ( GENERAL )

B.Com ( General )
O-901 A candidate shall be admitted to the First Semester of the B. Com (General)
Course only if he satisfies the following conditions :-
(a) He must have passed H.S.C Examination conducted by the Board of Higher
Secondary Examinations, Maharashtra State or any other examination recognized as
equivalent thereto in any stream including the Bi-focal or MCVC etc.
OR
Three year Diploma Course in Engineering, Pharmacy or any other stream, conducted
by the Board of Technical Examinations, Maharashtra State or any other examination
recognized as equivalent thereto.
(b) A candidate migrating from any of the Statutory Universities situated in Maharashtra
or outside after successfully completing First Year B.Com or B.Com ( I & II
Semester) Examination or an examination recognised as equivalent thereto shall be
admitted to the Second Year (Third Semester) of B.Com(General). His performance
in the First Year (I & II Semester ) at the previous University shall be taken into
consideration and shall be added to the marks he obtains in the subsequent semesters
in order to declare his final results.
Provided that such students shall not be entitled for Prizes or awards.
O-902 A candidate who has passed the B.Com(General) examination of this University may
be allowed to present himself subsequently at a degree examination in a subject or
subjects other than those he had has taken earlier, provided that he attends the course
for the required period as a regular student in the subject or subjects concerned,
excluding the compulsory English, Second Language. A candidate is not allowed to
appear for such examination if he has passed the higher examination.
O-903 The Degree of Bachelor Of Commerce(General) shall be conferred on a candidate

who has persued a regular course of study consisting of three years(Six Semesters) as
prescribed and has appeared and passed all examinations prescribed for the Degree
Course in the Faculty.
O-904 When a candidate appears for all the subjects prescribed at the examination without
availing any benefit of exemptions and passes the B.Com(General) examination, he
shall be awarded the degree in the Faculty and shall be entitled to a Division.
-4-
R-2001 The course of study for the B.Com(General) examination shall consist of the
following subjects :-
i) English
ii) One Second Language from the following languages :-
1. Hindi 9. Kannada
2. Marathi 10. Telugu
3. Urdu 12. Additional English
4. Persian 13. Russian
5. Arabic 14. French
6. Sanskrit 15. German
7. Pali 16. Chinese.
iii) Commerce Papers.
R-2002 There shall be University examination at the end of each semester in the subjects
prescribed for that semester.
Following shall be the structure and scheme of examination of B.Com(General)
Course :-
B.Com First Year Semester I ( 15 Weeks Teaching)

Paper Title Theory Duration Marks Marks Total
No. Per Of For Practical/ Marks
Week Theory Theor
Exam y
1 English 4 2 Hrs 50 - 50
2 Second Language. 4 2 Hrs 50 - 50
3 IT App. in Business I 4 2 Hrs 50 50 100
4 Entrepreneurship 4 2 Hrs 50 - 50
Development I
5 Business & Industrial 4 2 Hrs 50 - 50
Economics - I
6. Business mathematics &. 4 2 Hrs 50 - 50
Statistics I
7. Financial Accounting I 4 2 Hrs 50 - 50
B.Com First Year Semester II ( 15 Weeks Teaching)

Paper No. Title Theory Duration Marks Marks Total
Per Of For Practical/ Marks
Week Theory Theor Sessional
Exam y
1 English 4 2 Hrs 50 - 50
2 Second Language 4 2 Hrs 50 - 50
3 IT App. in Business II 4 2 Hrs 50 50 100
4 Entrepreneurship 4 2 Hrs 50 - 50
Development.-II
5 Business & Industrial 4 2 Hrs 50 - 50
Economics-II
6. Business Mathematics & 4 2 Hrs 50 - 50
Statistics-II
7. Financial Accounting II 4 2 Hrs 50 - 50
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R-2003 The number of students in a class room shall be as per the university norms/
Govt. norms.
R-2004 A candidate who has passed the 75% of the papers at the first year (first & second
semester) examinations shall be allowed to take the admission in third semester.
Similarly a candidate who has passed 75% of the papers at the second year
(first, second, third and fourth semester together) shall be allowed to take the
admission in the fifth semester of the course. However appearance in the first, third
and fifth semester is compulsory for promotion to next semester. Appearance means
submission of examination form along with the necessary examination fee prescribed
for the respective semester.
R-2005 The maximum marks for passing in each paper shall be 35% of the maximum marks
prescribed for each paper. There will be separate passing for theory and practical.
A candidate who secures 35% or more but less than 45% of aggregate marks for all
the six semesters of the course, shall be awarded a “Pass Division”.
R-2006 A candidate who secures 45% or more but less than 60% of the aggregate marks for
all the six semesters of the course, shall be awarded a “Second Division”.
R-2007 A candidate who secures 60% or more of the aggregate of marks for all the three
years of the course, shall be awarded “First Division”.
R-2008 The result of a candidate referred to in O-491(b)shall be declared on the strength of

his performance at the Second and Third year examinations only. However such a
candidate shall be deemed eligible for the award of Second division only if he has
secured 45% or more marks and First Division, if has secured 60% or more marks at
the First year examination of the University from which he has migrated.
R-2009 In the case of candidate who has I or II Year old Course Examination, as the case
may be and has been admitted to the respective Third or Fifth. The result and
Division shall be declared as per R-605.
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PAPER III I T Application in Business I

Theory 50
Practical 50
Objective : The basic objective of this paper is to familiarize the students with basic concepts of
the computers and a hands on practice of the various operating system commands.
Unit – I Fundamentals of Computer; Data, Information, Data Processing, Input, Process,

Output, EDP, Computer based Processing advantages , Role of Hardware and
Software in computing, I.T. , Features and impact of I.T. on business, Historical
Background of Development of computer field, Types and Generations of
Computer
Unit – II Different Input /Output and storage devices, modern computing devices and
technologies
Unit – III Computer codes and languages; Computer Codes; Different number systems,
Binary , Octal, Hexadecimal, Decimal, Conversion from one base to another
base,- Coding, BCD, EBCDIC, ASCII, High level, low level, Assembly language
Unit – IV Operating System; Concept, its role in computing, functions of OS, Components
of Operating System, Types- Single user and Multi user, Popular Operating
systems, MSDOS, Internal and External Commands, Concept of GUI, Windows,
Utilities in Windows through Control Panel, My Computer, Notepad, Paintbrush
etc,
Practical:
1. Familiarizing students with different devices and facilities of computer system

2. Using MSDOS Command- DIR,DATE,TIME,CLS,EDIT,COPYCON,REN,FORMAT,
PROMPT,PATH, TYPE, MORE, TREE , VER, CHKDSK, FIND, RESTORE, COPY,
DISKCOPY, XCOPY, Wildcard characters.
3. Working in Windows- Settings, Control Panel, Display, Add New Printer, Mouse, Date
and Time, Regional Settings, Calculator, Character Map, Games, MSDOS Prompt,
Transferring and updating file through My Brief case & Direct Cable Connection,
Browsing through My Computer, Text Editing in Notepad, Drawing through Paint brush,
file handling through Recycle Bin, Scanning Disk through Scandisk, add remove
hardware software installation etc.
Recommended Books :
1. Chetan Srivastav “ Information Technology”,
2. O,Brien J. “ Management Information System”, Tata McGraw Hills, New Delhi
3. P.K.Taxali” PC Software made simple”, Tata McGraw Hills, New Delhi
4. V.Rajaraman “ Fundamentals of Computer”, Prentice Hall of India, New Delhi
5. Sanders D.H. “ Computers Today”, Tata McGraw Hill
6. Denies Sheila S. “ Microsoft Office Professional for Windows 95”, BPB Publications
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PAPER IV Entrepreneurship Development-I

Theory 50
1. Concept of Entrepreneurship- Meaning, Nature & Importance, Role of Entrepreneurship

in Economic Development, Theories & Models of Entrepreneurship Development,
Origin & development of Entrepreneurship in India.
2. Entrepreneur - Definition, Characteristics, Qualities, Types of Entrepreneur, factors promoting

entrepreneur, Functions of Entrepreneur.
3. Challenges & Issues in entrepreneurship, Barriers of entrepreneurship, Social responsibility of
entrepreneurs.
4. Entrepreneurship Development Programme: Meaning, Need, Objective, contents , phases,
limitations, EDP conducting agencies in India with special reference to MCED
5. Quick Start Methods:
Introduction, Franchises, Turn-key business, Multi level marketing; Merits & Demerits.
Recommended Books:
1. Entrepreneurship Development: S.S Khanka, Sultan Chand & Co.Ltd.
2. Fundamentals of Entrepreneurship: G.S. Sudha, Ramesh Book Depot.
3. Entrepreneurship Development: Colombo Plan Staff College for Technician Education,
Manila, TaTa McGraw Hill
4. Small Scale Industries And Entrepreneurship: Vasant Desai, Himalaya Publishing Home.
5. Entrepreneurship Development: C.B. Gupta & N.P. Srinivasan, Sultan Chand & Sons.
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PAPER V Business & Industrial Economics -I

Theory 50
Course Objective
The objective of this course is to acquaint the students with the Business economic as are
application in business.
1. Introduction to Business Economics:
Meaning, definition, nature, characteristics, significance and scope of business economics,

objective of a business firm.
II Theory of Consumer Behaviour
The indifference curve approach: Meaning, definition, assumptions and properties of

indifference curve, consumers equilibrium.
III Elasticity of Demand
Concept, Measurement and determinants of elasticity of demand. Price elasticity, income

elasticity and cross elasticity, importance of elasticity of demand, Demand Forecasting
Methods
IV- Market Structures
Market Structures and Business decisions; Objectives of a business firm;
a. Perfect Competition: Meaning, Concept and features;

b. Monopoly: Meaning, Concept and features;
V Factor Pricing
Marginal Productivity theory and demand for factors; Nature of supply of factor inputs;
Determination of wage rates under perfect competition and monopoly; Rent concept;
Ricardian and Modern theories of Rent; Quasi rent.
Recommended Books
1) Ahuja H.L. Business Economics: S.Chand and Co.New Delhi.
2) Koustsoyianni: A Modern Micro Economics : Macmillan New Delhi.
3) D.M. Mithani, G.K.Murthy: Fundamentals of Business Economics.

Himalaya Publishing House.New Delhi.
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4) R.Kaweri and others : Managerial Economics : S.Chand and Co.New Delhi.
5) G.N.Zambre : Business Economics : Pimplapure Publishers Nagpur.
6) John P. Gould Jr and Edward P.Lazer Micro Economic Theory. All India traveler, New
Delhi.
7) R.G Lipsey an introduction to Positive Economics. ELBS Oxford.
8) Ferguson P.R.and Rothschild R. and ferguson G.J. Business Economics: Macmillian,
Hampshire.
9) Nellis a;nd Parker : The Essence of Business Economics. Prentice. Hall, New Delhi.
10) Stigler G. The Theory of Price Prentice Hall New Delhi
11) V.G.Mankar: Business Economics. Himalaya Publishing house, Bombay, Delhi. Nagpur.
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PAPER VI Business Mathematics & Statistics -I

Theory 50
Objective: The objective of this course is to impart knowledge so that students

improve their logical reasoning ability and interpretation of various
statistical results and understand mathematical calculations.
Unit-I: Introduction of statistics :Meaning definitions, scope and importance of statistics

Primary and secondary data, Methods of collecting primary data
Unit-II: Measures of central Tendency; Mean Median, Quartile and Mode.
Unit-III: Measures of Dispersion- Mean deviation & standard deviation.
Unit-IV: Determinants: Different methods of calculating determinants
Unit- V: Probability: (Basis Concepts and Numerical Problems)
Books Recommended
1. Elementary Statistical Methods: Dr. S.P. Gupta, Sultan Chand & Sons.
2. Fundamentals of Statistics: D.N. Elhance, et.al, Kitab Mahal.
3. Statistics (Theory, Methods & Application): Dr. D.C. Sancheti, V.K. Kapoor, Sultan
Chand & Sons.

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PAPER VII FINANCIAL ACCOUNTING - I

Theory 50
Objectives: The course aims at acquainting the students with the emerging issues in business, trade and
commerce regarding recording, maintaining and presenting the accounting and financial
facts.
Unit I: Book Keeping And Accountancy

Meaning, Scope, Classification, and Rules of Accounts, Accounting Cycle, Journal, Ledger, Balancing
of Account.
Unit II: Final Accounts of Sole Trader
Unit III: Depreciation

Fixed, Reducing, Annuity and Sinking Fund Method
Unit IV: Hire Purchase System
Unit V: Installment System
Suggested Readings:
1. Advanced Accountancy- M.C.Shukla

2. Advanced Accountancy- R.C.Shukla
3. Accountancy- Mahurkar & Deshpande
4. New Approach To Accountancy- H.R.Kotalwar
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PAPER X I.T.APPLICATION IN BUSINESS-II

Theory 50
Practical 50
Unit I: Text Processing

Meaning and role of word processing, documents in MS word, features of MSWORD, creation and
saving of word document, searching, opening, closing and printing a document, copying, moving and
cutting text n word, cut, paste, moving text between documents, changing case, fonts, applying bold,
underline and italic, insertion of pictures, symbols and special characters, page setting, margin styles and
settings, table creation in word document, columns and rows insertion, deletion, formatting a document,
formatting toolbar, table and border toolbar, border shading dialogue, bullet and numbering, mail merge
procedure in word, using forms, labels and envelops, use of help in word document.
Unit II: Electronic Spreadsheet

Structure of worksheet and its usage in commercial applications, creating worksheet and its
usage in commercial applications, creating worksheet in MSEXCEL, formatting and
layout of worksheet, Excel Templates, working with range, rows, columns, total, sorting,
formatting Toolbars, moving cell contents, alignment of worksheet text, border Colour, handling
workbook, working with formulas and functions – SUM, PRODUCT, AVERAGE, COUNT,
MAX, MIN, SQRT etc., Chart in Excel, Types, Graphs, Axes, Variable, Labels, Legends, Titles,
Analysis of Data in Excel, Exploring built in function of Excel, sharing data with other desktop
applications.
Unit III: Presentation in Business with Power Point; Creation of Slides, adding Object,
Movies, Sound, Animation, Styles of Presentation and linking procedures, Slides Colour
Scheme, background, Custom Animation, Slide Transition, Slide Show.
Practical:
Familiarizing with Word, Creating WORD DOCUMENT, Creating Memorandum of Association of a
Company Limited by Shares, Specimen of Certificate, Specimen of Notice and Agenda, Specimen of
Pay-in Slip, Specimen of Cheque, Specimen of Cash Memo, Specimen of Invoice. WORKSHEETS In
Excel, Specimen of Final Accounts, Specimen of Result Register, Specimen of Cost Sheet, Specimen of
Store Ledger, Specimen of Fees Register, Power Point presentation of slides showing subjects of B.Com
and Courses offered in college.
Books:
1. Timothy J O’Leary “Microsoft Office 2000”, Tata McGraw Hill

2. Techmedia “Microsoft Office”
3. “MSOffice Complete” BPB Publications
4. MSWORD 2000, BPB Publications
5. MSEXCEL 2000, BPB Publications.
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PAPER XI ENTREPRENEURSHIP DEVELOPMENT-II
Theory 50
Unit – I : Set-up a new Venture: Preparation of Project Report, Contents,

Procedure of Registration with DIC or local bodies, procedure of formation of a
private limited company
Unit – II : Innovation in Entrepreneurship:

IT Entrepreneurship, E-Commerce businesses, Rural Entrepreneurs, Service Sector
opportunities for entrepreneurs
Unit – III : Role of Financial institutions in promoting entrepreneurship

MSFC, DIC, SIDBI, Nationalised Banks, Co-operative Banks,
Unit – IV : Entrepreneurship in LPG Era : Concepts of liberalization, privatization &

Globalisation, Impact of LPG on entrepreneurship in India.
Unit – V : Profiles of successful entrepreneurs

- Barwale
- B.B. Thombare
- Sunil Raithatta
- Ram Bhogale
- K K Dhoot
Recommended Books:
1. Entrepreneurship Development – S.C. Khanka, Sultan Chand & Co. Ltd.

2. Fundamentals of Entrepreneurship – G.S. Sudha, Ramesh Book Depot.
3. Entrepreneurship Development : C.B. Gupta & N.P. Srinivasan; Sultan Chand &
Sons.
4. Small Scale Industries & Entrepreneurship: Vasant Desai, Himalaya Publishing
House.
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B.Com. II Semester
Paper XII Business & Industrial Economics-II
Theory Marks 50
1. Industrial Economics
Need, Importance, and Role of Industries in Economic and Social Development, Industrial
Classification
2. Industrial Organisation
Individual Proprietorship, Partnership, Joint Stock Company, Public enterprises.
3. Industrial Location
Importance of Industrialsation, Theories of Industrial Location - Alfred Weber – Sargent
Florence. Factors influencing industrial location Regional imbalance - causes and remedies
4. Industrial Development in India
New Industrial Policy 1991 and Recent Industrial Policies (IPR 2001) Industrial Growth.
5. Industrial Finance
Role and Functions of IFCI, IDBI - Industrial investment - Foreign Direct Investment
Security Exchange Board of India (SEBI) Share market – Recent trends. Foreign Exchange
Management Act (FEMA)
Recommended Books
1. Barthwal, R.R. (1992); Industrial Economics; An Introductory Tex Book; Wiley
Eastern Ltd.; New Delhi.
2. Cherunilam, F. (1994); Industrial Economics; Indian Perspective (3rd Edition);
Himalaya Publishing House, Mumbai.
3. Desai. B. (1999); Industrial Economy in India (3rd Edition); Himalya Publishing
House, Mumbai.
4. Kuchhal, S.C.; Industrial Economic of India (5th Edition); Chaitanya Publishing
House, Allahabad.
5. Singh, A. and A.N., Sadhu; Industrial Economics; Himalaya Publishing House,
Mumbai.
6. Ahluwalia, I.J. (1995); Industrial Growth in India; Oxford University Press; New Delhi.
7. Mamoria and Mamoria (2000); Dynamics of Industrial relation in India (15th Edition);
Himalya Publishing House; Mumbai.
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PAPER X III Business Mathematics & Statistics-II
Theory 50
The objective of this course is to import knowledge to students to improve their logical reasoning
ability and interpretation of various statistical results and exposure to mathematical application.
Unit-I Matrices
Meaning, definition of matrix, types of matrices, Addition, subtraction and

multiplication of matrix.
Unit II Logarithms
Rules for multiplication and Division
Unit III Skewness – Skewness & co-efficient of skewness
Unit IV Correlation:
Meaning, karl pearson’s co-efficient of correlation
Unit IV Index Number
Laspeyer’s method, Paasche’s Method and Fisher Idel Index Number Methods.
Books Recommended
1. Fundamental of statistics – Dr. D.N. Elhance
2. Statistical Methods Dr. Sancheti and Kapoor
3. Statistical methods – Dr. SP Gupta
4. Problems in Statistics – Dr. Y.R. Mahajan
5. Essence of Business Mathematics – Dr. R.K. Rajput
6. A Primer of Logarithms – Shailesh Shirali.

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PAPER XIV FINANCIAL ACCOUNTING - II

Theory 50
Unit I: Accounting of Non Trading Concern

Unit II: Royalty Accounts
Unit III: Branch Account
Debtors System, Stock and Debtors System
Unit IV: Solicitors Final Account
Unit V: Accounting Standards- Meaning, Definition. AS-1, AS-9
Recommended Books:
Advanced Accountancy M.C. Shukla
Advanced Accountancy- R.C.Shukla
Financial Accountancy Hanif & Mukherjee
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B.com compulsory English -1-
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Revised Syllabus of
B.COM. [GENERAL]
IIND YEAR
SEMESTER-III & IV
[ Effective from 2014-15 & onwards ]

-4-
BACHELOR OF COMMERCE (GENERAL)

B.Com (General)
O-901 A candidate shall be admitted to the First Semester of the B.Com.(General)

Course only if he satisfies the following conditions :-
(a) He must have passed H.S.C Examination conducted by the Board of Higher Secondary
Examinations, Maharashtra State or any other examination recognized as equivalent
thereto in any stream including the Bi-focal or MCVC etc.
OR
Three year Diploma Course in Engineering, Pharmacy or any other stream, conducted by
the Board of Technical Examinations, Maharashtra State or any other examination
recognized as equivalent thereto.
(b) A candidate migrating from any of the Statutory Universities situated in Maharashtra or
outside after successfully completing First Year B.Com or B.Com ( I & II Semester)
Examination or an examination recognised as equivalent thereto shall be admitted to the
Second Year (Third Semester) of B.Com(General). His performance in the First Year (I &
II Semester ) at the previous University shall be taken into consideration and shall be
added to the marks he obtains in the subsequent semesters in order to declare his final
results.
Provided that such students shall not be entitled for Prizes or awards.
O-902 A candidate who has passed the B.Com(General) examination of this University may be
allowed to present himself subsequently at a degree examination in a subject or subjects
other than those he had has taken earlier, provided that he attends the course for the
required period as a regular student in the subject or subjects concerned, excluding the
compulsory English, Second Language. A candidate is not allowed to appear for such
examination if he has passed the higher examination.
O-903 The Degree of Bachelor Of Commerce(General) shall be conferred on a candidate who

has persued a regular course of study consisting of three years(Six Semesters) as
prescribed and has appeared and passed all examinations prescribed for the Degree Course
in the Faculty.
O-904 When a candidate appears for all the subjects prescribed at the examination without availing
any benefit of exemptions and passes the B.Com(General) examination, he shall be
awarded the degree in the Faculty and shall be entitled to a Division.
-5-
R-2001 The course of study for the B.Com(General) examination shall consist of the following
subjects :-
i) English
ii) One Second Language from the following languages :-
1. Hindi 9. Kannada
2. Marathi 10. Telugu
3. Urdu 12. Additional English
4. Persian 13. Russian
5. Arabic 14. French
6. Sanskrit 15. German
7. Pali 16. Chinese.
iii) Commerce Papers.
R-2002 There shall be University examination at the end of each semester in the subjects prescribed
for that semester.
Following shall be the structure and scheme of examination of B.Com(General) Course :-
B.Com First Year Semester I ( 15 Weeks Teaching)

Duration
Marks Marks
Paper Theory Of Theory Total
Title For Practical/
No. Per Week Exam Marks
Theory
I English 4 2 Hrs 50 - 50
II Second Language. 4 2 Hrs 50 - 50
III IT App. in Business I 4 2 Hrs 50 50 100
IV Entrepreneurship 4 2 Hrs 50 - 50
Development I
V Business & Industrial 4 2 Hrs 50 - 50
Economics - I
VI Business mathematics 4 2 Hrs 50 - 50
&. Statistics I
VII Financial Accounting I 4 2 Hrs 50 - 50
-6-
B.Com First Year Semester II ( 15 Weeks Teaching)

Theory Duration Marks Marks
Paper Total
Title Per Of Theory For Practical/
No. Marks
Week Exam Theory
VIII English 4 2 Hrs 50 - 50
IX Second Language 4 2 Hrs 50 - 50
X IT App. in Business 4 2 Hrs 50 50 100
II
XI Entrepreneurship 4 2 Hrs 50 - 50
Development.-II
XII Business & Industrial 4 2 Hrs 50 - 50
Economics-II
XII Business Mathematics 4 2 Hrs 50 - 50
& Statistics-II
XIV Financial Accounting 4 2 Hrs 50 - 50
II
B.Com Second Year Semester III ( 15 Weeks Teaching)
Duration
Of Marks Marks
Paper Theory Total
Title Theory For Practical
No. Per Week Marks
Exam Theory
XV English 4 2 Hrs 50 - 50
XVI Second Language 4 2 Hrs 50 - 50
XVII IT App. in Business 4 2 Hrs 50 50 100
III
XVIII Principles of Business 4 2 Hrs 50 - 50
Management.-I
XIX Corporate Accounting 4 2 Hrs 50 - 50
I
XX Business Regulatory 4 2 Hrs 50 - 50
Framework-I
XXI Optional I 4 2 Hrs 50 - 50
Marketing
Management /
Financial Management
/ Human Resource
Management
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B.Com Second Year Semester IV ( 15 Weeks Teaching)
Duration
Of Marks Marks
Paper Theory Total
Title Theory For Practical
No. Per Week Marks
Exam Theory
XXII English 4 2 Hrs 50 - 50

XXIII Second Language 4 2 Hrs 50 - 50
XXIV IT App. In Business 4 2 Hrs 50 50 100
IV
XXV Principles of Business 4 2 Hrs 50 -- 50
Management.-II
XXVI Corporate Accounting 4 2 Hrs 50 - 50
II
XXVII Business Regulatory 4 2 Hrs 50 - 50
Framework-II
XXVIII Optional- II 4 2 Hrs 50 - 50
Marketing
Management /
Financial Management
/ Human Resource
Management
R-2003 The number of students in a class room shall be as per the university norms/Govt. norms.
R-2004 A candidate who has passed the 75% of the papers at the first year (first & second
semester) examinations shall be allowed to take the admission in third semester. Similarly
a candidate who has passed 75% of the papers at the second year(first, second, third and
fourth semester together) shall be allowed to take the admission in the fifth semester of the
course. However appearance in the first, third and fifth semester is compulsory for
promotion to next semester. Appearance means submission of examination form along
with the necessary examination fee prescribed for the respective semester.
R-2005 The minimum marks for passing in each paper shall be 40% of the maximum marks
prescribed for each paper. There will be separate passing for theory and practical. A
candidate who secures 40% or more but less than 45% of aggregate marks for all the six
semesters of the course, shall be awarded a “Pass Division”.
R-2006 A candidate who secures 45% or more but less than 60% of the aggregate marks for all the
six semesters of the course, shall be awarded a “Second Division”.
-8-
R-2007 A candidate who secures 60% or more of the aggregate of marks for all the three years of
the course, shall be awarded “First Division”.
R-2008 The result of a candidate referred to in O-491(b)shall be declared on the strength of his
performance at the Second and Third year examinations only. However such a candidate
shall be deemed eligible for the award of Second division only if he has secured 45% or
more marks and First Division, if has secured 60% or more marks at the First year
examination of the University from which he has migrated.
R-2009 In the case of candidate who has I or II Year old Course Examination, as the case may be
and has been admitted to the respective Third or Fifth Semester. The result and Division
shall be declared as per R-605.
-9-
B.Com III Semester

IT Application in Business III
Max Marks (Theory) 50
(Practical) 50
Unit I : Introduction to Tally:-
Fundamentals of Computerized Accounting, Computerized Accounting Vs. Manual
Accounting, Architecture and Customization of Tally, Features of Tally, Configuration of
Tally- Accounting groups.
UNIT II: Accounting with Tally-:
Creation of new Company, Creation of groups, Ledger, Vouchers, Voucher entry, Payment
voucher , Receipt voucher, Sales voucher, Purchase voucher, Contra voucher, Journal
voucher, Editing and deleting vouchers, Bank reconciliations, Bill wise details, Order
processing , Accounting reports, Export and import of data, Printing of vouchers, bills and
reports, web enabled reporting and online support.
UNIT III: Tally Inventory Management:-
Introduction to inventory, Creation of stock category, Creation of stock group, Creation of
stock items, Editing and deletion of stock items, Usage of stock in voucher entry, Stock
vouchers or purchase orders, Purchase and sales orders, stock valuation methods, Inventory
reports.
UNIT – IV: Tax application in Tally:-
Introduction to VAT, VAT activation and classification, VAT computation, Composite VAT-
input VAT on capital goods, Central Excise Tax, Service tax.
Reference Books:
1. Tally 9 by Vishnu Priya.
2. A Complete Self Learning Manual on Tally.ERP 9 by Ajay O. Maheshwari.
3. Information Technology and Tally by Arvind Deshpande.
- 10 -
Subject: IT Application in Business

(III Semester)
Practical
Following practical shall be executed in Tally.ERP 9 or any other version of Tally package.
1. Create, Alter, Remove a Company in Tally.
2. Creation and Deletion of Groups.
3. Creating the Ledger Account.
4. Creating a Balance Sheet.
5. Creating Tally Vouchers.
6. Creating Sales and Purchase Ledgers.
7. Introduction to VAT in Tally.
8. Enabling Tally for VAT.
9. Studying VAT classifications.
10. Creating Tax Ledger Output VAT @4%.
11. Creating Tax Ledger Input VAT @ 12.5%.
12. Accounting Voucher in Tally.
13. Inventory Voucher in Tally.
14. Bill-Wise Details in Payment voucher entry.
15. Printing in Tally
- 11 -
B.Com - III Semester

Principles of Business Management-I
Max. Marks (50)
Chapter -1: Introduction to Management
Meaning, Definitions, Nature, Characteristics, Importance, functions of Management.
Development of Management thoughts- Contribution of F.W. Taylor, Henry Fayol, Mary
Parker follett, Elton Mayo, Peter Drueker.
Chapter - I I : Planning
Meaning, Definitions, Nature, Characteristics & Importance of Planning, Limitations of
planning, Types of plans, planning process.
Chapter - I I I : Decision Making
Meaning, Definitions, Nature, Characteristics &, Technique of decision making. Problems
in decision making.
Chapter - IV : Organizing
Meaning, Definitions, Importance of organization. The Process of organization, Types of
organization, principles of organization.
Chapter - V : Staffing
Meaning, Definitions, objectives, Characteristics & Importance of staffing. Man power
planning, source of recruitment, selection procedure, Induction, promotion, Training of
Executive or management development, types of training, Performance appraisal - meaning
importance and methods.
Reference Books:-
1. Saxsena S. C. - Principles and Practice of Management Vol.-1
2. P. Subba Rao - Management and organizations behavior.
- 12 -

Corporate Accounting –I
Max. Marks (50)
Unit-I- Issue and forfeiture of shares, Re-issue of forfeited shares (Period 15)
• Meaning of shares
• Issue of shares-at par, at premium, at discount
• Collection of share money
Collection at lump sum Theory
Collection in Installment
Issue of share in consideration of assets etc.
• Procedure of Issue of shares
Prospects, Application, Allotment, Pro-rata Allotment of shares
• Forfeiture of shares
• Reissue of shares
• Profit on Re-issue
• Journal Entries for Issue of shares, forfeiture of shares, Reissue
of shares
• Balance sheet Numerical Problems
Unit-II – Redemption of Debentures (Period 13)
• Types of Debentures
• Methods of Redemption- Redemption in Installment, Redemption in lamp
sum, Redemption by conversion, Redemption by purchase in open market Theory
• Finance for Redemption out of profit, out of fresh Issue
Redemption in lump sum
I- Issue at “par” Redeemable at “par”
II- Issue at “Discount” Redeemable at “par”
III- Issue at “premium” Redeemable at “par” Numerical Problems
IV- Issue at “par” Redeemable at “premium”
V- Issue at “Discount” Redeemable at “premium”
Sinking fund method
Unit-III -Redemption of Preference shares (Period 12)
• Types of Preference shares Theory
• Redemption out of fresh Issue of shares
• Redemption out of profits
Journal Entries for Redemption and Balance sheet after Redemption: Numerical Problems
Unit-IV- Final Accounts of Joint stock company (Period 20)

(Numerical Problems Only)
Reference Books
1. Maheshwari S.N. : Corporate Accounting
2. Shukla M.C.& Grewal T.S. : Advanced Accounts
3. Mahurkar & Deshpande : Accountancy – I
4. Kolalwar H.R. : New Approach to Accountancy
5. Jain & Narang : Advanced Accountancy
- 13 -
B.Com. (Semester – III)

Business Regulatory Frame work - I
Max. Marks (50)
I. Indian Contract Act - 1872. — Part-I
1. Meaning and nature of contract, essentials of valid contract.
2. Meaning and kinds of agreements, Agreements declared void, voidable contracts.
3. Offer and Acceptance of an offer.
4. Capacity of parties to contract.
II. Indian Contract Act - 1872. — Part-ll
1. Free consent.
2. Lawful object.
3. Consideration.
III. Indian Contract Act-1872. —Part-Ill
1. Performance of contract.
2. Discharge or Termination of contract.
3. Breach of contract.
IV. Special Contracts.
1. Indemnity and Guarantee contracts.
2. Bailment and Pledge contracts.
3. Agency contracts.
V. Consumer Protection Act (Amended Act of 2002 ) »
1. Objectives and Important Definitions of Act.
2. Composition and working of Consumer protection councils.
3. Composition and working of Consumer Disputes Redressal Agencies.
- 14 -

(Optional Paper)
MARKETING MANAGEMENT-I
Max. Marks (50)
I) Introduction to Marketing
Definition, Nature, Scope and Importance of Marketing, Traditional and Modern Concept
of Marketing, Classification of Markets, Functions of Marketing, Marketing Environment.
II) Market Segmentation, Targeting and Positioning
Meaning, Definition, Need and Benefits of Segmentation, Requisites of Sound Market
Segmentation. Segmenting Consumer Market and Business Markets, Target Marketing,
Positioning.
III) Marketing Mix and Channels of Distribution
Meaning and Importance of Marketing Mix, Elements of Marketing Mix – Product Mix,
Price Mix, Place and Promotion Mix. Study of Channels of Distribution-and various
channels of distribution—Factors to be considered in the Selection of channels of
Distribution.
IV) Marketing Management / Marketing Planning
Marketing Planning and Plan, Marketing Planning Process, Role and Significance of
Marketing Planning, Essentials of Effective Marketing Planning Process, Problems
involved in Marketing Planning, Marketing Communication.
V) Rural Marketing
Importance and Features of Rural Marketing, Rural Share in Marketing, Problems in Rural
Marketing, Strategies for Improvement in Rural Marketing.
Reference Books :
1. Principles of Marketing – Philip Kotler and Gary Armstrong.
2. Marketing Management – V.S. Ramaswamy and S.Namakumari.
3. Marketing Management – S.A. Sherlekar.
4. Marketing Management – C.N. Sontakki.
- 15 -

(Optional Paper)
Financial Management-I
Paper – I
Max. Marks (50)
I. INTRODUCTION
Meaning of Business Finance, Definition, Nature and Scope of Financial Management,
Importance & Objectives of Financial Management, Finance Function – Approaches &
Aims, Functions of Finance Manager.
II. FINANCIAL PLANNING:
Meaning, Objectives, Characteristics of Sound Financial Plan, Financial Planning Process,
Estimation of Capital Requirements- Fixed Capital & Working Capital, Limitations of
Financial Planning.
III. CAPITALIZATION:
Meaning, Theories – Cost Theory, Earnings Theory, Over-Capitalization – Concept,
Causes, Consequences & Remedies, Under Capitalization - Concept, Causes,
Consequences & Remedies, Fair-Capitalization (Optimal), Concept of Watered Stock.
IV COST OF CAPITAL:
Meaning, Concept, Significance of Cost of Capital, Type, Determination of Cost of
Capital – Equity, Preference & Debentures.
V CAPITAL BUDGETING:
Meaning, Importance, Process, Kinds of Capital Budgeting Decisions, Methods of Capital
Budgeting – Traditional & Discounted Methods.
Ref. Books.
Van Horne J.C. : Financial Management and Policy, Prentice Hall.
Pandey I.M. : Financial Management, Vikas Publishing.
R.M. Srivastava : Financial Management Pragati Prakashan Meerut.
Shashi K. Gupta & : Financial Management – Theory & Practice
R.K. Sharma Kalyani Publishers.
- 16 -

(Optional Paper)
Human Resource Management-I
Paper – I
Max. Marks (50)
I. INTRODUCTION
Concept of HRM, Definitions, Characteristics, Objectives, Significance, Scope, Process of
HRM, Evolution of HRM in India, Environmental influences on HRM, Qualities & Role
of HR Manager.
II. HUMAN RESOURCE PLANNING

Concept, Objectives, Need, Significance, Levels & Process of H.R. Planning, Limitations
of H.R.Planning, Career Planning, Succession Planning, Human Resource Information
System.
III. JOB ANALYSIS

Concept & Objectives of Job Analysis, Uses, Process of Job Analysis, Concepts of Job
Description, Job Specification & Job Design.
IV. RECRUITMENT & SELECTION

Definition of Recruitment, Sources, Process of Recruitment; Definition of Selection,
Selection Procedure
Interviews: Meaning, Objectives, Importance, Process, Limitations
Concepts of Placement and Induction
V. TRAINING & DEVELOPMENT

Meaning, Objectives, Need for training, Importance, Benefits, Types, Methods of
Training; Concept & Objectives of Executive Development, Importance & Principles of
Executive Development.
Reference Books:
1. P.G.Aquinas Human Resource Management, Vikas Publication
2. C.B.Mamoria & Gankar Human Resource Management, Himalaya

Publishing House
3. C.B.Gupta Human Resource Management, Sultan Chand &

Sons
4. K.Aswathappa Human Resource & Personnel Management: Text &

Cases, Tata McGraw Hill
5. Dr.Anjali Ghanekar Human Resource Management, Everest publishing
House.
- 17 -
B.Com IV Semester
IT Application in Business IV
Max Marks (Theory) 50
(Practical) 50
Unit I : E-Commerce and Internet :
Introduction, Main Activities of Electronic Commerce - Definition of Electronic Commerce-
Broad Goals of E-Commerce- Electronic Commerce Technical Components- Functions of E-
Commerce- Advantages and Disadvantages of E-Commerce- Scope of E-Commerce- Progress of E-
Commerce in India- Two faces of E-Commerce- E-lectronic Commerce essentials-ecommerce’s
applications- Electronic Commerce and Electronic Business- Electronic Commerce and Internet.
Unit-II : Electronic Market :-
Online Shopping – Online Purchasing- Electronic Market- Three Models of Electronic Market-
Market Category- Interactive Marketing-One –to – One Marketing- Pull and Push Technologies-
B2B Hubs- B2B Market Places.
UNIT-III: Electronic Business:–
Introduction-Definition- Application of E-Business- Emerging Application – Electronic Business
Architecture- Electronic Business Initiatives- Dotcom Companies-Opening the doors of Virtual
Business- Success of Electronic Business.
UNIT IV: Business to Business Ecommerce:-
Business to Business Applications- B2B Electronic Commerce- B2C Electronic Commerce- B2B
Implementation problems- Future Trends in B2B Market Places.
Reference Books :
1. E-Commerce Concepts-Models-Strategies by C.S.V Murthy.
2. E-commerce by Parag Diwan and Sunil Sharma.
- 18 -
IT Application in Business (IV Semester)

Practical Max. Marks (50)
1. Students shall prepare a report on growth and evolution of Ecommerce from authentic
source. Provide statistical growth till recent year. Collect data from net.
2. Students shall list out the top Ecommerce Web Sites in India.
3. List out the websites whose advertisement is aired on television.
4. Categorise the Ecommerce website as B2B, B2C and C2C websites and prepare a list.
5. Study various Payment modes offered by the ecommerce websites.
6. Study the Payment gateways used by different ecommerce websites.
7. Place a mock purchase order.
8. Study the complete layout of a particular website dealing with different payment
options.
9. Study different types of advertisements sponsored on the websites.
10. List out different books related to Bcom III sem subjects from www.flipkart.com.
Place a mock purchase order.
11. List out the details required for online purchase.
12. Students shall prepare a practical journal covering all the above points and also include
screen shots of ecommerce websites studied.
- 19 -
B.Com Second Year IV Semester

Principles of Business Management-II
Max. Marks (50)
Chapter -1: Direction
Meaning, Definitions, Importance, Principles of Direction, Characteristics of a good order,
Written Vs. oral directives, Techniques of Direction.
Chapter - I I : Leadership
Meaning, Definitions, Characteristics & Importance of Leadership, Types of leaders.
Leadership theories -Traditional theories - Trait theory, group and exchange theory,
Behaviouiral Theories- Liker's four systems.
Chapter - I I I : Motivation, Morale and Human Relations ..
Meaning, Definitions, Nature, Features, Importance of Motivation, kinds of Motivation,
Morale - Meaning and importance of morale, Human relation approach, Psychological and
Sociological framework of human relations, importance of human relations.
Chapter - IV : Co-ordination
Meaning, Definition, features and Importance of Co-ordination. The elements of co-
ordination, steps for achieving effective co-ordination.
Chapter - V : Controlling
Meaning, Definitions, Elements of control, The control process, importance of control, The
control cycle, Essential Steps in control Procedure, control technique, requirement of good
control system.
Reference Books:
1. Saxsena S. C. - Principles and Practice of Management Vol.-1
2. P. Subba Rao - Management and organizations behavior.

- 20 -
B.Com - IV Semester
Corporate Accounting –II
Max. Marks (50)
Unit-I Amalgamation of Joint stock companies (Periods 11)
• Purchase consideration
• Closing Entries in the books of dissolved companies Numerical Problem
• Acquisition entries and opening Balance sheet of New company
(after amalgamation)
Unit-II Absorption of Joint stock company (Periods 11)
• Purchase consideration
• Ledgers in the Book of Absorbed (Dissolved) company Numerical Problem
• Acquisition entries in the books Absorbing company
• Balance sheet after absorption.
Unit-III Reconstruction of Joint stock company (Period 10)
(Internal Reconstruction only)
(Numerical problem)
Unit-IV Accounts of Holding company (With one subsidiary) (Period 16)
Pre-post acquisition profit, Reserve
• Pre-post acquisition loss Theory
• Intercompany Debentures & Debts.
• Unrealized profit
Consolidated balance sheet (Numerical Problems)
Unit-V- Liquidation of Joint stock company (Periods 12)
• Solvent & Insolvent Co.
• Remuneration of Liquidator- fixed, on asset realized, preferential creditors, unsecured
creditors etc.
Numerical Problem)
Reference Books
1. Maheshwari S.N. : Corporate Accounting

2. Shukla M.C.& Grewal T.S. : Advanced Accounts
3. Mahurkar & Deshpande : Accountancy – I
4. Kolalwar H.R. : New Approach to Accountancy
5. Jain & Narang : Advanced Accountancy
- 21 -
B.Com. (Semester – IV)

Business Regulatory Frame work – II
Max. Marks (50)
1. Sales of Goods Act - 1930. — Part-I
1. Meaning and Definition of Sales of goods contract.
2. Subject matter of contract - Goods and Price.
3. Conditions and Warrantees.
4. Transfer of property/ownership.
2. Sales of Goods Act--1930. --- Part-ll
1. Delivery of goods.
2. Unpaid seller
3. Breach of contract.
4. Sale by Auction and Hire Purchase Agreement.
3. Negotiable Instruments Act - 1881. --- Part-I
1. Meaning, Definition and Characteristics of Negotiable Instruments.
2. Promissory Note, Bill of Exchange and Cheque.
3. Crossing of cheque.
4. Parties to negotiable instruments and their liability.
4. Negotiable Instruments Act- 1881. —Part -II
1. Negotiation of negotiable instruments.
2. Presentment of negotiable instruments.
3. Dishonor of negotiable instruments.
4. Discharge of negotiable instruments.
5. The Protection of Human Rights Act --1993.
1. Historical background, concept of Human Rights and objectives of Act.
2. Composition and working of Central Human Rights Commission.
3. Composition and working of State Human Rights Commission.
References:
1. Elements of Mercantile Law - N.D. Kapoor - S. Chand & Co.
2. Business Laws - M.C. Kuchal -Vikas Publication.
3. Principals of Mercantile Law - Avtar singh - Eastern book co.
4. Taxman Commercial Laws-Taxman publication Ltd.
5. Law of Contract - Bare Act,
6. Consumer Protection Act - Bare Act.
7. Sales of Goods Act - Bare Act.
8. Negotiable Instruments Act - Bare Act.
9. Human Rights Act - Bare Act.
- 22 -
B.Com - IV Semester
(Optional Paper)
MARKETING MANAGEMENT-II
Max. Marks (50)
I) Marketing Communication
Introduction to Marketing Communication, Integrated Marketing Communication (IMC),
Promotion Mix Strategies, Factors Determining Promotion Mix, Developing Effective
Advertising Programme, Sales Promotion, Public Relation and Personal Selling
II) Consumer Behaviour
Definition, Meaning and Importance, Steps in Buying Process, Buyers Behaviour Models,
Buying Motives. Factors Influencing Buyers Behaviour, Types of Buyers Behaviour,
Business (Organizational) Markets and Buying Behaviour, Characteristics of
Organizational Buying Behaviour and Buying Process.
III) Customers Relationship Management
Introduction, Meaning and Definition of CRM, Customer Retention, Strategies for
Building Relationship, CRM Process, Negotiating with Key Customers – Call Centres,
Customer Interaction, Tools of Negotiation.
New Issues and Development in Marketing
Marketing Information System, New Channels of Distribution – e Marketing (B2B, B2C, -
- etc), e Advertising, Green Marketing, Event Marketing, Cyber Marketing and other
developments in Marketing.
IV) Ethics in Marketing
Social, Ethical and Legal Aspects of Marketing.
Reference Books :
1. Marketing Management – Saxena and Rajan.
2. Principles of Marketing – Philip Kotler and Gary Armstrong.
3. Marketing Management – V.S. Ramaswamy and S.Namakumari.
4. Marketing Management – S.A. Sherlekar.
5. Marketing Management – C.N. Sontakki.
- 23 -
B.Com - IV Semester
(Optional Paper)
Financial Management-II
Paper – II
Max. Marks (50)
I] Sources of Finance:
Sources of short term & long term funds, Ownership Securities, Creditorship Securities,
Internal Financing, Loan Financing, Innovative Sources – Venture capital, Lease Financing,
Bridge Finance.
II] Capital Structure:
Meaning, Patterns of Capital Structure, Importance, Factors determining Capital Structure,
Optimal Capital Structure, Theories of Capital Structure.
III] Leverages:
Meaning and Types, Financial Leverage, Operating Leverage – Their Impact and
Significance, Combined Leverage [Use Numerical Examples]
IV] Working Capital Management:
Concepts of Working Capital, Significance of Working Capital, Excess V/s Inadequate
Working Capital, Factors determining Working Capital Needs, Operating Cycle, Working
Capital Management – Cash, Inventory & Receivable Management.
V] Dividend Policy & Decisions Making:
Introduction to Dividend Policy, Significance, Factors Influencing Dividend Policy, Forms of
Dividend, Types of Dividend Policies.
Ref. Books.
Van Horne J.C. : Financial Management and Policy, Prentice Hall.
Pandey I.M. : Financial Management, Vikas Publishing.
R.M. Srivastava : Financial Management, Pragati Prakashan Meerut.
Shashi K. Gupta & : Financial Management – Theory & Practice.
R.K. Sharma Kalyani Publishers.
Bhalla V. K. : Working Capital Management, Ahmed
Publishing.
- 24 -
B.Com - IV Semester
[Optional Paper]
Human Resource Management-II
(Paper-II)
Max. Marks (50)
I. PERFORMANCE APPRAISAL
Definition, Objectives, Uses, Process, Limitations of Performance Appraisal, Techniques
of Performance Appraisal- Traditional & Modern, Performance Management
II. HUMAN RESOURCE POLICIES

Concept, Nature, Importance of HR Policies, Types of HR Policies, Formulation of HR
Policies, Essentials of Sound HR Policies
III. MOTIVATING HUMAN RESOURCES

Motivation- Definitions, Nature & Characteristics of Motivation, Importance & Benefits
of Motivation;
Morale- Concept, Factors influencing Morale, Measures to build High Employee Morale,
Wage Incentives- Concept, Advantages, Limitations, Essentials of Sound Incentive Plan,
Types of Wage Incentive Plans.
IV. EMPLOYEE WELFARE

Meaning, Significance, Types of Welfare Services, Principles of Labour Welfare, Labour
Welfare Officer- Functions & Role
V. EMERGING HORIZONS IN HRM

Downsizing, Exit Policy, VRS, Employee Empowerment, Workforce Diversity
Reference Books:
1. P.G.Aquinas Human Resource Management, Vikas Publication
2. C.B.Mamoria & Gankar Human Resource Management, Himalaya

Publishing House
3. C.B.Gupta Human Resource Management, Sultan Chand &

Sons
4. K.Aswathappa Human Resource & Personnel Management: Text &

Cases, Tata McGraw Hill
5. Dr.Anjali Ghanekar Human Resource Management, Everest publishing

House
-=**=-
S*/-030314/-
- 25 -
10.S-[F]SU-02 June-2014-2015 All Syllabus Arts Faculty only B.Com. II Yr. English Compulsory [Sem.III & IV] -1-
1


DR. BABASAHEB AMBEDKAR MARATHWADA UNIVERSITY

AURANGABAD
Revised SYLLABUS
OF
COMPULSORY ENGLISH
FOR
B.COM.SECOND YEAR
SEMESTER THREE AND FOUR
EFFECTIVE FROM JUNE 2014 AND ONWARDS
2

SYLLABUS
COMPULSORY ENGLISH COURSE
FOR
B.COM. SECOND YEAR
THE COURSE OF B.COM. S.Y.COMPULSORY ENGLISH CONSISTS OF

ONE PAPER TO BE STUDIED IN TWO SEMESTERS.
TITLE OF THE PAPER: ENGLISH FOR ENTREPRENEURS

CODE OF THE PAPER: BCOMCLE- 2
AIM OF THE COURSE:
*To help students achieve excellent business communication skills for
better employment.
OBJECTIVES OF THE COURSE:
*To introduce students to multi business communication skills.
*To inspire students for enterprise through prose reading.
*To strengthen students’ writing skill through grammar.
COURSE CONTENT (SEMWISE)
SEMESTER THREE
PAPER TITLE &NO.: ENGLISH FOR ENTREPRENEURS, PAPER-III
UNIT ONE: BUSINESS COMMUNICATION

(A) TRASACTIONAL WRITING:
1. Standard Business Letters
2. Handling Letters of Complaint
(B)DISCUSSIONS/MEETINGS/TEAM SKILS
1. Preparing Agenda for Meetings
2. Writing Minutes for Meetings
(C)JOBS AND CAREERS

1. Applying for Jobs
2. Writing Cover Letters for Resumes
3

UNIT TWO: PROSE FOR BUSINESS INSPIRATION
1) On the Education of a Man of Business-Arthur Helps
2) In the Office-A.S.Hornby
3) When Ideas Make Money-Shamila Ganeshan
4) Appro JRD-Sudha Murthy
5) The Man Who E-Mailed the World-Po Bronson
UNIT THREE: GRAMMAR: WRITING SKILL

1) THE SENTENCES:
i) Simple Sentences.
ii) Clauses and its Kinds.
iii) Complex Sentences.
iv) Compound Sentences.
2) USE OF PUNCTUATIONS AND CAPITAL LETTERS
SEMESTER FOUR
PAPER TITLE&NO.: ENGLISH FOR ENTREPRENEURS, PAPER-IV
UNIT ONE: BUSINESS COMMUNICATION
(A)TRASACTIONAL WRITING:
1. Drafting E-Mail for Business Correspondence
2. Writing Short Reports
(B) DISCUSSIONS/MEETINGS/TEAM SKILS

1. Making Notes of Business Conversations
2. Business Promotions and Language for Advertising
(C) JOBS AND CAREERS

1. Preparing for Interviews
2. Taking Interviews
UNIT TWO: PROSE FOR BUSINESS INSPIRATION

1) India’s Tech King-From www.wipro.com
2) A Speech by N.R. Narayana Murthy------------
3) Saving Money-M.Leafe
4) The Beauty Industry-Aldous Huxley
5) Face Book is making us Miserable-Daniel Gulati
4

UNIT THREE: GRAMMAR: WRITING SKILL
1. SENTENCE PATTERNS/STRUCTURES
a) Subject + Intransitive Verb
b) Subject+ Transitive Verb + Direct Object
c) Subject +Verb + Object + Adverb Particle
d) Subject + Verb + Indirect Object + Direct Object
e) Subject + Verb +Direct Object +Preposition + Indirect Object
f) Subject + Verb + Object + Complements
g) Subject + to be + Complement
2) WORD FORMATION
a) Use of Prefixes
b) Use of Suffixes
PRESCRIBED TEXTS:
1. ENGLISH FOR ENTREPRENEURS,
Board of Studies in English, Cambridge University Press, 2014.
2. ENGLISH GRAMMAR: A BOOK OF SENTENCE STRUCTURE AND

VOCABULORY,
Board of Studies in English, Cambridge University Press, 2014.
3. Recommended Reading:
Contemporary English Grammar Structures and Composition,
Rev.Edition, by David Green, Macmillan Publishers India Ltd., 2010.
*******
5

SCHEME OF MARKING
SEMESTER THREE
PAPER TITLE &NO.: ENGLISH FOR ENTREPRENEURS, PAPER-III
Time: Two Hours Marks: 50
1) Question one will be on Unit One Business Communication
consisting A, B, C with internal choice. 18 Marks.
2) Question two will be on Unit Two Prose for Business Inspiration
consisting five questions out of which three have to be answered.
18 Marks.
3) Question three will be on Unit Three Grammar: Writing Skill.
14 Marks.
Note: Model question paper will be incorporated.
SEMESTER FOUR
PAPER TITLE &NO.: ENGLISH FOR ENTREPRENEURS, PAPER-IV
Time: Two Hours Marks: 50
1) Question one will be on Unit One Business Communication
consisting A, B, C with internal choice. 18 Marks.
2) Question two will be on Unit Two Prose for Business Inspiration
consisting five questions out of which three have to be answered.
18 Marks.
3) Question three will be on Unit Three Grammar: Writing Skill.s
14 Marks.
Note: Model question paper will be incorporated.
ACKNOWLEDGEMENT
The Board of Studies in English gratefully acknowledges the valuable
suggestions from the Dean and all the Chairmen, Faculty of
Commerce, in selecting and finalizing the content of the course. The
Board also acknowledges support from the University.
Sd/-
4, April 2014 Chairman
University Campus Board of Studies in English
Dr. B. A. M. University Aurangabad.
6

2.[a]S-[F] SU-02 June-2014-2015 All Syllabus Arts Faculty B.A. II Yr. Hindi
[Sem.III & IV] corrected+ - 28 -
1.S-[F] SU-02 June-2014-2015 All Syllabus Arts Faculty B.A. II Yr. Marathi [Sem.III & IV] -3-
1.S-[F] SU-02 June-2014-2015 All Syllabus Arts Faculty B.A. II Yr. Marathi [Sem.III & IV] - 10 -
rd
B.Com.-III Year
Syllabus
1. B.Com. General IIIrd Yr. Sem.V & VI -1-
1. B.Com. General IIIrd Yr. Sem.V & VI - 10 -

B Com Syllabus

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B.Com.

[ Effective from 2013-14 & onwards ]

BACHELOR OF COMMERCE ( GENERAL )

O-903 The Degree of Bachelor Of Commerce(General) shall be conferred on a candidate

B.Com First Year Semester I ( 15 Weeks Teaching)

B.Com First Year Semester II ( 15 Weeks Teaching)

R-2008 The result of a candidate referred to in O-491(b)shall be declared on the strength of

PAPER III I T Application in Business I

Unit – I Fundamentals of Computer; Data, Information, Data Processing, Input, Process,

1. Familiarizing students with different devices and facilities of computer system

PAPER IV Entrepreneurship Development-I

1. Concept of Entrepreneurship- Meaning, Nature & Importance, Role of Entrepreneurship

2. Entrepreneur - Definition, Characteristics, Qualities, Types of Entrepreneur, factors promoting

PAPER V Business & Industrial Economics -I

1. Introduction to Business Economics:

Meaning, definition, nature, characteristics, significance and scope of business economics,

II Theory of Consumer Behaviour

The indifference curve approach: Meaning, definition, assumptions and properties of

III Elasticity of Demand

Concept, Measurement and determinants of elasticity of demand. Price elasticity, income

IV- Market Structures

Market Structures and Business decisions; Objectives of a business firm;

a. Perfect Competition: Meaning, Concept and features;

1) Ahuja H.L. Business Economics: S.Chand and Co.New Delhi.

2) Koustsoyianni: A Modern Micro Economics : Macmillan New Delhi.

3) D.M. Mithani, G.K.Murthy: Fundamentals of Business Economics.

4) R.Kaweri and others : Managerial Economics : S.Chand and Co.New Delhi.

5) G.N.Zambre : Business Economics : Pimplapure Publishers Nagpur.

7) R.G Lipsey an introduction to Positive Economics. ELBS Oxford.

8) Ferguson P.R.and Rothschild R. and ferguson G.J. Business Economics: Macmillian,

10) Stigler G. The Theory of Price Prentice Hall New Delhi

PAPER VI Business Mathematics & Statistics -I

Objective: The objective of this course is to impart knowledge so that students

Unit-I: Introduction of statistics :Meaning definitions, scope and importance of statistics

2. Fundamentals of Statistics: D.N. Elhance, et.al, Kitab Mahal.

Chand & Sons.

PAPER VII FINANCIAL ACCOUNTING - I

Unit I: Book Keeping And Accountancy

Unit II: Final Accounts of Sole Trader

Unit III: Depreciation

Unit IV: Hire Purchase System

Unit V: Installment System

1. Advanced Accountancy- M.C.Shukla

PAPER X I.T.APPLICATION IN BUSINESS-II

Unit I: Text Processing

Unit II: Electronic Spreadsheet

1. Timothy J O’Leary “Microsoft Office 2000”, Tata McGraw Hill

PAPER XI ENTREPRENEURSHIP DEVELOPMENT-II

Unit – I : Set-up a new Venture: Preparation of Project Report, Contents,

Unit – II : Innovation in Entrepreneurship:

Unit – III : Role of Financial institutions in promoting entrepreneurship

Unit – IV : Entrepreneurship in LPG Era : Concepts of liberalization, privatization &

Unit – V : Profiles of successful entrepreneurs

1. Entrepreneurship Development – S.C. Khanka, Sultan Chand & Co. Ltd.

PAPER X III Business Mathematics & Statistics-II

Meaning, definition of matrix, types of matrices, Addition, subtraction and

Rules for multiplication and Division

Unit III Skewness – Skewness & co-efficient of skewness

Meaning, karl pearson’s co-efficient of correlation

Unit IV Index Number

1. Fundamental of statistics – Dr. D.N. Elhance

2. Statistical Methods Dr. Sancheti and Kapoor

3. Statistical methods – Dr. SP Gupta

4. Problems in Statistics – Dr. Y.R. Mahajan