SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022

FS B.COM. I (FIRST SEMESTER F.Y.B.COM)

SUBJECT FUNDAMENTALS OF ACCOUNTING - THEORY AND
TITLE PRACTICES
SUBJECT
ACF1103
CODE
Introduction to Accounting: Users of Accounting Information, Capital and
Revenue Items
UNIT – I Accounting Framework: Concepts-Conventions-Standards-Policies
Accounting Cycle: Journal-Ledger-Trail Balance-Adjustments-Final
Accounts
Financial Statements of Sole Proprietorship & Partnership Firm
UNIT – II
(Manufacturing and Trading Concerns)
Reading of Leader Accounts
Self Balancing Ledger: Meaning – Advantages and Types of Ledger-
UNIT – III
Preparation of Control Accounts and Ledger Adjustment Accounts
Average Due Date and Account Current
Accounting for NOT FOR PROFIT Entities: Meaning – Features- Special
UNIT – IV Terms- Preparation of Receipt & Payment Account, Income & Expenditure
Account and Balance Sheet
 SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022

FS B.COM. I (FIRST SEMESTER F.Y.B.COM)

SUBJECT ELEMENTS OF ECONOMIC THEORY
TITLE
SUBJECT BEC1105
CODE
UNIT I NATURE AND SCOPE OF ECONOMICS:
Overview of Wealth, Welfare and Scarcity definitions of Economics
Samuelson’s definition of Economics
PPC and Fundamental Economic Problems
Approaches of Economic Analysis- Induction/Deduction Method, Static-Dynamic
Analysis
Basic concepts –Wants, Utility, Goods, Value and Price
UNIT II DEMAND AND SUPPLY ANALYSIS:
Demand – Derivation of Demand Curve based on Law of Diminishing Marginal Utility
Slope, Shift and Movement of the Demand Curve, Consumer Surplus
Demand Distinctions
Supply - Slope, Shift and Movement of Supply Curve, Producer Surplus
Market Equilibrium, Price Fixation – Market Period/Short Period/Long Period
UNIT III COST AND REVENUE ANALYSIS
Markets – Concept and Classification – Area, Time Period and Competitive Structure
Features of various Market Structures and the Nature of their Revenue Curves
Cost Concepts, Short Run and Long Run Cost-Output Relationships
Economies of Scale
UNIT IV PRODUCT PRICING
Objectives of Pricing
Pioneer Pricing
Methods of Pricing
Peak Load Pricing, Product Bundling, Price Leadership
 SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022

FS B.COM. I (FIRST SEMESTER F.Y.B.COM)

SUBJECT INDIAN ECONOMIC STRUCTURE
TITLE
SUBJECT BEC1106
CODE
Meaning, Definition and Characteristics of Developing Countries- Structure
of Economy: Meaning and Sectoral interrelations- Changing Trends in

UNIT – I National Income and Employment by Sectors- Foreign Trade: Meaning,

Relevance, Composition and Trends, Balance of payment and balance of
trade situation
Primary sector: Features, Importance and Components, Trends in Production
and Productivity of major crops.
Secondary sector: Features, Importance and Components, Productivity
UNIT – II
Trends of major Industries, Problems and Performance of Industrial
Development.
Tertiary sector: Features, Importance, and Components.
Population: Trends in Population in the light of Demographic Transition,
Applicability of the theory of demographic transition to India’s population
growth; Declining Sex Ratio and Demographic Dividend- causes of

UNIT – III declining sex ratio

Poverty: Meaning, Concepts- Absolute and Relative Poverty, Poverty Line -
Methods- Head Count Ratio and Poverty Gap, Incidence of Poverty-
Unemployment: Meaning and Types, Measurement Methods
Meaning and Importance of Infrastructure, Transportation, Energy,

UNIT – IV Telecommunication, Social Infrastructure- Health and Education, Human

Resource Development.
 SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022

FS B.COM. I (FIRST SEMESTER F.Y.B.COM)

SUBJECT ELEMENTS OF STATISTICS
TITLE
SUBJECT STA1101
CODE
UNIT I  Introduction of statistics: -Meaning and definition of Statistics, Scope and
Limitation of Statistics.
 Review of Data Collection: -Primary and Secondary Data, Methods of collecting
Primary Data, Sources of Secondary Data.
 Classification: - Function of Classification, Rules for Classification, Bases of
Classification.
 Frequency Distribution: Array, Discrete or Ungrouped Frequency Distribution,
Grouped Frequency Distribution, Continuous Frequency Distribution, Basic
principles for forming a grouped frequency distribution, Cumulative Frequency
Distribution.
 Tabulation: - Meaning and importance, Parts of a table, Requisites of a Good
Table, Types of Tabulation.
UNIT II  Measures of Central Tendency.
-Meaning and Objectives.
-Mean (Simple, Weighted, Harmonic, Geometric).
-Median, Mode, Partition values.
 Measures of Dispersion.
-Meaning and Objectives, Range, Quartile Deviation, Mean Deviation, Standard
Deviation.
 Measures of moments, Skewness and Kurtosis
UNIT III  Probability Theory.
-Three approaches to defining Probability, Addition and Multiplication Laws of
Probability, Conditional Probability.
 Random Variable and its Probability Distribution, Expectation and Variance of
a Random variable.
UNIT IV  Theoretical Probability Distribution.
-Discrete Probability Distribution: Binomial and Poisson
-Continuous Probability Distribution: Normal
 SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022
FS B.COM. I (FIRST SEMESTER F.Y.B.COM)
SUBJECT FUNDAMENTALS OF ENGLISH AND COMMUNICATION
TITLE
SUBJECT ENG1121
CODE
UNIT – I i. Definition of Language, Purpose, Importance
Introduction
ii. Introduction of English as a Language
to Language
and iii. Types/Varieties of English, • British/American/Indian/Other major
Communication
varieties
iv. Introduction to Communication,
• Role and Significance
• Categories of Communication-• Intrapersonal/Interpersonal/ Extra
personal/Group/ Mass Communication
v. Skills for Communication-• Listening/Speaking/Reading/ Writing
vi. Text and Tasks/Activities/Grammar Exercises based on the Text and
content of the unit
UNIT – II i. Origin, Meaning, Definition, Types, Components, Process,
Basics of
Perspectives
Communication
ii. Types-Verbal, Non-verbal, Business Communication, Academic
Communication, Professional Communication
iii. Pre-requisite, Characteristics
iv. Text and Tasks/Activities/Grammar Exercises based on the Text and
content of the unit
UNIT III i. Purpose of Communication in/for Business Organizations
Introducing
ii. Characteristics and Principles of Business Communication
Business
Communication iii. Networks and Flows of Communication
iv. Formal and Informal &• Intra-Organisational/Inter Organisational
v. Text and Tasks/Activities/Grammar Exercises based on the Text and
content of the unit
UNIT IV i. Study Skills
Introducing
ii. Dictionary Skills
Study Skills
iii. How to use Internet and Online Resources
iv. Note-Taking- Note-Making, Summarizing
v. Tasks/Activities/Grammar Exercises based on the content of the unit
 SYLLABUS FOR ONLINE END SEMESTER EXAMINATION MARCH 2022
FS B.COM. I (FIRST SEMESTER F.Y.B.COM)
SUBJECT STRUCTURE AND PROCESS OF BUSINESS (SPB)
TITLE
SUBJECT CBM1104
CODE
UNIT-I AN INTRODUCTION TO BUSINESS:
 Evolution of Business
 Industrial Revolution and its Socio-Economic Consequences
 Nature of Business
 Scope of Business
 Characteristics of Business
 Objectives
 Division of Business System
 Essentials of Successful Business
UNIT-II BUSINESS COMBINATIONS:
 Concept
 Causes
 Types
 Forms (An Overview)
 Distinction between Cartel and Trust
 Economics of Combinations
UNIT -III ORGANISATION STRUCTURE AND DESIGN:
 Organisation Structure-
 Strategy
 Technology
 Environment
 Organisation Design-
 Location
 Layout Decisions
UNIT -IV ISSUES AND CHALLENGES IN BUSINESS:
 Development of Interpersonal Skills
 Environment of Business (Focus on Technology, Ecology,
Consumerism, Consumer Protection)