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Nep-06-12-22 09 - 28 - 52146
Nep-06-12-22 09 - 28 - 52146
DEPARTMENT OF COMMERCE
ALIGARH MUSLIM UNIVERSITY, ALIGARH
CORPORATE ACCOUNTING (CMBCMJ2001)
B.Com-II Semester
Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks
Objective: This course is to provide knowledge of Corporate Accounting and its application in
business.
Course outcomes: At the end of the course students are able to:
1. Demonstrate in-depth knowledge and understanding about the fundamental concepts,
principles and processes of corporate accounting and its application.
2. Recognize and appreciate the importance of accounting standards and its convergence
with IFRS.
3. Have knowledge for preparation of Balance Sheet and Statement of Profit and Loss
Account in accordance of schedule VI of the Companies Act, 2013.
UNIT I ACCOUNTING FOR SHARE CAPITAL & DEBENTURES: Issue, Forfeiture and Reissue
of Forfeited Shares, Issue of Rights and Bonus Shares, Redemption of Preference
Shares, Issue and Redemption of Debentures.
UNIT II VALUATION OF SHARES: Need for valuation of shares, Factors effecting valuation of
Shares, Method of Valuation – Net Assets Basis, Earning Capacity Method, Fair Value
Method etc.
Financial Accounting Standards: Concept, Benefits, Procedure for issuing
Accounting Standards in India. International Financial Reporting Standards (IFRS)-
Need and procedures, Convergence to IFRS.
Objective: This course aims to provide basic numerical ability for business decisions.
Course Outcomes:
After studying this course, the student will be able to:
1. Facilitate the understanding of the contents and its applications in business.
2. Comprehend the concept of systematic processing and interpreting the information in quantitative
terms to arrive at an optimum solution to business world.
3. Develop proficiency in using different mathematical tools in solving daily life problems.
4. Acquire competence to use computer for mathematical computations.
5. Evaluate the role played by mathematics in world of business and economy.
Unit I Mathematics of Finance: Different types of interests; compounding and discounting of a sum
using different types of rates; Basic concept of annuity and its types; future and present values of
annuities using different types of rates of interests including the case of continuous compounding;
valuation of simple loans and debentures; sinking funds
Unit II Liner Programming: Formulation of linear programming problems; Methods of solving LPP,
Graphical method of solution; cases of unique, multiple solutions, unbounded solution and
redundant constraints, Transportation problems, Assignment problems
Simplex Method: Solution of linear programming problems using simplex method up to three
variables including cases of mixed constraints.
Unit III Differential Equations I: Ordinary differential equations of first order and first degree; solution of
differential equations by method of separation of variables.
Unit 1V: Differential Equations II: Linear differential equations and their solutions; Homogeneous
differential equations and their solutions, applications in business.
Suggested Readings:
1. Dowling E.T.; Mathematics for Economics: Schaum Series, McGraw Hill, London
2. Khan, M. Shadab; A text Book of Business Mathematics: Viva Books Pvt. Ltd., New Delhi
3. Allen R.G.D.; Basic Mathematics: Macmillan, New Delhi
4. Loomba, Paul: Linear Programming, Tata McGraw Hill, New Delhi
5. Kapoor V.K.; Business mathematics: Sultan Chand & Son’s, New Delhi
6. Holden; Mathematics for Business & Economics: Macmillan India, New Delhi
Minor Core
DEPARTMENT OF COMMERCE
ALIGARH MUSLIM UNIVERSITY, ALIGARH
FUNDAMENTALS OF ECONOMICS (CMBCMN2003)
B.Com-II Semester
Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks
DEPARTMENT OF COMMERCE
ALIGARH MUSLIM UNIVERSITY, ALIGARH
FUNDS MANGEMENT IN BANKS (CMBCMN2004)
B.Com-II Semester
Credit – 02
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks
Objective: This course aims at developing necessary skills for applying the principles of financial
analysis to management of funds by commercial banks.
Course outcomes
At the end of the course students are able to:
1. Familiarize with the basic concepts of funds management in the Banking business.
2. Understand the management process and practice about the management of various liabilities
and assets component.
3. Develop learning and analytical skills to manage the funds of the bank judiciously and efficiently
to improve the profitability.
.
UNIT-I INTRODUCTION: Nature and scope of Funds Management; Elements of Funds
Management: return, risk, Liquidity and time; Objectives; Determinants and Types of
Funds Management: Sources of Funds and Investment decision process.
UNIT-II LIQUIDITY MANAGEMENT IN COMMERCIAL FUNDS: Theories of liquidity
management Priorities in the employment of bank funds; Problems in resource
allocation in India.
MANAGEMENT OF CAPITAL FUNDS IN COMMERCIAL BANKS: Meaning and
functions of capital funds; Necessity of adequate capital funds; Standard to measure
capital adequacy; Present position in India with respect to capital adequacy.
UNIT- III MANAGEMENT OF PRIMARY RESERVES: Nature and purpose of primary reserves;
Working reserve-nature and function; Cash management in commercial banks.
MANAGEMENT OF SECONDARY RESERVES: Nature and function of secondary
reserves; Factors influencing secondary reserves; Management of secondary
reserves.
UNIT-IV MANAGEMENT OF BANK DEPOSITS: Relevance of marketing approach to deposit
mobilisation in banks: Concept of bank marketing; Formulating marketing strategies
for commercial banks-opportunity analysis, target market, competitive positioning;
Implementing marketing strategy.
MANAGEMENT OF BANK LOANS: Characteristics of commercial loans: Loan policy
in a commercial bank; Evaluating loan application; Priority sector lending policies of
commercial banks in India.
Suggested Readings:
1. Bakerwelford, A.W and W W Otter Barry: Law Relating to Fire Insurance, Butterworth & Co. Ltd.,
London.
2. Dinsdale, W .A: Elements of Insurance, Pitman. Government of India, Insurance Act 1937 as
amended.
3. Jadhav, Narendra: Challenges to Indian Banking, ed., Macmillan, New Delhi.
4. Joel, Bessis: Risk Management in Banking, John Wiley,
5. Kotch, Timothy W: Bank Management, Dryden Press, Chicago.
6. Sharma, R.S: Insurance Principles and Practice, Vora, Delhi.
7. Sinkey, Joseph F. Jr: Commercial Banks Financial Management, Prentice Hall, Delhi.
8. Smith, T .R: Fire Insurance Theory & Practice, Stone & Cox. i Tannan, M.L: Banking Law and
Practice, Indian Law House, Delhi.
Generic Elective
DEPARTMENT OF COMMERCE
ALIGARH MUSLIM UNIVERSITY, ALIGARH
FUNDAMENTALS OF INVESTMENT (CMBCGE2005 )
B.Com-II Semester
Credit – 04
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks
Objective: This course exposes the students to the various concepts of investment and provides an in-
depth study of various issues there under.
Course outcomes
At the end of the course students are able to:
4. Understand the various sources of finance.
5. Impart knowledge about security return and risk analysis of financial resources.
6. Know the SEBI’s and stock exchange role in investors’ protection.
UNIT-IV: INVESTORS PROTECTION: SEBI’s regulations for investor education and protection,
Role of SEBI and stock exchanges in investors protection; Investor grievances and
their redressal system, Insider trading, Investors’ awareness and activism.
Suggested Reading:
1. Avadhani V.A.: Investment Analysis and Portfolio Management, Himalaya Publishing House.
2. Chandra, Prasanna, Investment Analysis and Portfolio Management, Tata McGraw Hill.
3. Cheney, J. and E. Muses: Fundamentals of Investments, Paul, New York.
4. Clark, James Fransis: Investment- Analysis and Management, McGraw Hill, International Edition.
5. Dhanesh Kumar Khatri, D.K.: Investment Management and Security Analysis, Trinity Press Pvt Ltd
6. Fischer, Donald, E. and Ronald, J. Jordan: Security Analysis and portfolio Management, Prentice Hall,
Delhi.
7. Rustogi, R.P., Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
Vocational/Skills
DEPARTMENT OF COMMERCE
ALIGARH MUSLIM UNIVERSITY, ALIGARH
ICT in Business (CMBCVO2006)
B. Com- II Semester
Credit – 02
Max. Marks -100
Sessional - 30 Marks
Examination - 70 Marks
Objective: The objectives of this course are to develop the understanding regarding the
Information technology and E-Business along with enhancing the presentations and data
analysis skills of the students for business activities.
Course outcomes: At the end of the course students are able to:
1. Demonstrate an understanding of the foundations and importance of information
technology in the business setting.
2. Familiarize with the issues in the design and development of e-commerce
3. Understand the role of management information systems for informed decision-making.
Unit III: Management Information System (MIS): Concept, Types and Characteristics of
Information, Management Information System, Components and Application of MIS,
MIS Types-Transaction Processing System, Decision Support System, etc. Data
Hierarchy, Database, Database Management System (DBMS), Features and
Applications of DBMS, Database Keys, Structured Query Language (SQL), SQL
Commands.
Unit IV: Data Presentation and Analysis: Word Processing, Mail Merge, PowerPoint-Slide
Preparation/Formatting for Presentation. Applications of Spread Sheets in Business,
Formula & Functions, What if analysis, Advance Sorting and Filtering, Conditional
Formatting Data Validation.
Suggestive readings:
1. Behrouz A. Forouzan, Data Communications and Networking, Data McGraw Hill, 4th Edition,
2006.
2. Sinha, Pradeep K. and PreetiSinha. Foundation of Computing. BPB Publication.
3. Abraham Silberschatz, S. Sudarshan, Henry F. Korth, Database System Concepts, MacGraw Hill,
Fourth Edition, 2002.
4. Laudon, Kenneth C. and Jane P. Laudon (2003). Management Information Systems. PHI.
5. John Walkenbach, Excel 2007 Bible 1st Edition.