veer narmad south gujarat university - AmroliCollege.org

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VEER NARMAD SOUTH GUJARAT UNIVERSITY

First Year B.Com.

Semester - I

Course Code - CC 105 A

Financial Accounting Paper -1

(Syllabus effective from Academic Year 2019-20 onwards)

Objective: To impart basic accounting knowledge as applicable to business.

To impart the further knowledge of concepts, theories and principles and

their application in the subject of accounting.

Sr.

No.

Course Inputs (As per UGC Model Curriculum) Weightage

1 Accounting Concepts & Conventions

I. Accounting as an information system, the users of

financial accounting information and their needs.

Qualitative characteristics of accounting, information.

Functions, advantages and limitations of accounting.

Branches of accounting. Bases of accounting; cash

basis and accrual basis. Accounting Equation.

II. The nature of financial accounting principles – Basic

concepts and conventions: entity, money

measurement, going concern, cost, realization,

accruals, periodicity, consistency, prudence

(conservatism), materiality and full disclosures.

25%

2 Sale of partnership firm to a limited company 25%

3 Structure of Balance Sheet ( including structure of a

company Balance Sheet as per Company’s Act 2013 )

(Excluding Adjustment)

25%

1. Balance Sheet : Meaning and purpose and it's

presentation

2. Form of Balance Sheet.

3. Computation of the following from a given Balance

Sheet :

Equity and Liabilities

Current liabilities and Non-current liabilities

Current assets and Non-current assets

Current investments and Non-

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currentinvestments

Contingent liabilities

4 Unit 4 Branch Accounting 1. Meaning ,Types of Branches

2. Dependent branch

3. Debtors system, Stock and Debtor system

25%

Note:

1. Practical problems shall not exceed 70% of total weightage.

Suggested Readings:

1. Anthony Robert, Reece J.S. : Accounting Principles; Richard D. Irwin Inc.

2. Gupta. R. L and Radhaswamy M. : Financial Accounting; Sultan Chand and

Sons, NewDelhi.

3. Mongo J. R., Ahuja Girish and SehgalAshok : Financial Accounting ; Mayur

PaperBack, Noida.

4. Shukla M. C., Grewal T. S. and Gupta S. C. : Advanced Accounts; S. Chand

& Co.New Delhi.

5. Compendium of Statement and Standards Accounting : The Institute of

CharteredAccountants of India, New Delhi.

6. Agarwala A. N. Agarwala K. N. : Higher Science of Accountancy ;

KitabMahal,Allahabad

7. Rathnam&Hanumanta : Advanced Accounting ; KitabMahal - Agra

8. HarishikeshChakravorty : Advanced Accounting ; Oxford University Press.

9. B. D. Agrawal, Financial Advanced Accounting Vol. I &II ; Premier Pub.

Book Co.,Delhi.

10. Xavier : Advanced Accountancy ; Tata McGraw Hill.

11. Ashok Sehgal& Deepak Sehgal : Financial Accounting ; Taxman

Publications.

12. S. K. Bhattacharya : Accounting for Management ; Vikas Publisher.

13. Accounting Standards: Taxmann Publications, New Delhi

14. Das Gupta:Indian and International Accounting Standards, Sultan Chand &

Sons, NewDelhi


First Year B.Com (Semester -I)

Course Code-CC-110A

Business Administration Paper-I


Objectives :

To impart the students the elementary knowledge of terminology, Concept,

procedure and principles of Business Administration.

Suggested Readings:

1. Druker Peter F. : Management Challenges for 21st Century, Butterworth

Heinemann, Oxford.

2. Weihrich and koontz, et al: Essentials of Management , Tata McGraw Hill,

New Delhi.

3. Fred Luthans : Organization Behaviour : McGraw Hill : New York.

4. Louis A. Allen : Management and Organization : McGraw, Hill Tokyo.

5. Ansoff H. I. : Corporate Strategy, McGraw Hill : New York.

6. Hamton, David R. : Modern Management, McGraw Hill : New York.

7. Stoner and Freeman : Management; Prentice-Hall New York.

8. L.M.Prasad - Strategic Management - Sultanchand and Com.

9. Fred R. David - Strategic Management - Phl India

Unit Course Inputs Weightage

1 Administration

Meaning, Definitions, Characteristics and Importance, Managerial Roles,

Management Thoughts of Henry Fayol and Taylor (Preliminary Concept)

20%

2 2.1 Planning: Meaning, Definitions, Types, Importance.

2.2 Strategic Planning: Meaning, Concept.

2.3 Decision Making: Meaning, Types, Process.

20%

3 Organisation

Concept and Procedure, Meaning of Centralization and Decentralization

– its advantages and disadvantages, Span of Control.

20%

4 Control

Meaning and Concept of Control Methods: Break- Even-Point (Theory

Only), Budgetary Control, Zero Base Budget, PERT, CPM-Method.

20%

5 Entrepreneurship Development

Meaning, Characteristics, Needs for Entrepreneurship Development,

Process of Entrepreneurship Development, Role of Start-up in

Entrepreneurship Level.

10%

6 Case Study 10%



Business Economics

(Syllabus effective from Academic Year 2019-20)

Objective:

To introduce the First Year students of Commerce Faculty with various micro

economics concepts and its application in decision making for business.


1 Introduction of business economics

1.1 Meaning, Characteristics and scope

1.2 Role and responsibilities of managerial economist in Business

1.3 Basic concepts of business economics:

Incremental principle

Opportunity cost principle

Discounting principle

Equi-Marginal principle

Principle of time perspective

25%

2 Demand Analysis

2.1 Meaning of demand

2.2 Law of Demand

2.3 Demand function

2.4 Determinants of Demand

2.5 Types of demand-Concept, Types and Measurement of Price

Elasticity of demand- Income Elasticity of Demand: Meaning

and Types- Cross elasticity of Demand: Meaning and Types-

Advertisement Elasticity of Demand: Meaning and factors

affecting Elasticity of Demand.

2.6 Demand Forecasting: Meaning and Methods- Forecasting for

New Products- Criteria for an Ideal method of Demand

Forecasting.

25%

3 Cost Analysis, Revenue Concept and Production Function

3.1 Cost concepts- Fixed Cost, Variable Cost, Average Cost and

Marginal Cost

3.2 Behaviour of Cost Curves: Short Run and Long Run

3.3 Meaning of Total Revenue, Average Revenue and Marginal

Revenue

3.4 Production Function: Meaning and Nature

3.5 Short Run and Long Run Production Function

3.6 Law of Variable Proportion

3.7 Economies and Diseconomies of Scale

25%

4 Break Even Analysis

4.1 Break Even Analysis : Meaning , Assumptions, Uses and

Limitations

4.2 Break Even Point : Meaning, Determination of Break Even

point, Break even charts

25%

Suggested Readings:

1. MC Nair, M. P. and R. S. Mariam. Problems in Business Economics, MC

GrawHill, N. Y. 1941

2. Joel Dean. Managerial Economics, Prentice Hall, Englewood Cliffs, N. J.

3. Spencer M. H. and Siegelman - Managerial Economics Richard Irwin -

1964.

4. Hague D. C. - Managerial Economics -- Analysis for Business Decision,

Longmans, London. 1969.

5. Graham P - Managerial Economics, Adission - wisely Publishing Co.

Massachusetts, 1980.

6. G. S. Gupta - Managerial Economics, Tata McGraw Hill.

7. H. L. Ahuja - Principals of Micro Economics - S. Chand & Co. New Delhi.

8. R. L. Varshney and K. L. Maheshwari - Managerial Economics - Chand and

Co. New Delhi.

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First Year B.COM (Semester -I)

Course Code-CE 125 D

Elements of Banking and Insurance- I

(Syllabus effective from Academic Year 2019-20 onward)

Objective:

To impart to the students the elementary knowledge of terminology, concepts,

definitions, procedures and principles in banking and insurance.


Elements of Banking

1 Definition of banking, structure of Indian Banking, RBI-Objectives,

Commercial Banks- Scheduled & Non –Scheduled Banks, Traditional

and Non-Traditional functions of modern commercial banks.

25%

2 Co-operative Banks- Meaning, Features, Three Tier structure,

Functions, Weaknesses, Difference between Commercial and Co-

operative Banks.

25%

Elements of Insurance

3 Meaning of Insurance, Definition of Insurance , Concept, Importance

of Insurance, Functions of Insurance, Principles of Insurance & their

application in life, Marine & Fire Insurance

25%

4 Life Insurance- Definition of Life Insurance, Advantages of Life

Insurance, Essential Features of Life Insurance, Procedure of taking

Life Policy, Brief Introduction of Whole Life Policy and Endowment

policy, Procedure for the settlement of Claims, nomination and

assignment, annuity Mediclaim.

25%

Suggested Readings:

1. Banking in India, by PanandikarS.G.Orinet Longmans Ltd., Kolkatta-13

2. Fundamentals of Banking Theory and Practice, by Basu A.K.

3. Theory and Practice of Banking, by Bedi H.L. Ayyar G. S. Shenoy H. P.

Subramanian N. V. JeevandeepPrakashan, Bombay-400004

4. Principles of Banking, by Garg K.N. KitabMahal, Allahabad

5. Elementary Banking, by Sheldon, Mcdonald& Evans.

6. Birt)y b[(ºk>g kin&n an[ Äyvhir : l[Kk T[nn. a[m.a[l.an&y. v[lvn D).a[s. y&(nv(s<T) g\>Y(nmi<N bi[<D,

amdivid.

7. b[(ºk>g kin&n an[ Äyvhir l[Kk civli, mil(vyi {si]riOT^ y&(nv(s<T) b[(ºk>g a[si[(sa[Sn}.

8. Insurance Principles and Practice, by R. S. Sharma

9. Insurance Principles, Practice and Registration, by M. K. Ghosh & A. N. Agrawal

10. Life Insurance in India, by P. A. S. Mani

11. Life Insurance, by Prof. O. S. Gupta 12. v)mini> (s¹Fi>ti[ l[Kk (#iv[d), vCrijin)

13. Fundamentals of Insurance by P.K. Gupta, Himalaya Publications.

14. Principles and Practice of Insurance by M.N. Mishra, S.N. Chand Company

15. Principles and Practice Insurance – JyotsnaSothi, Nishwan Bhatia



Course Code- CE 120 A

Statistics for Business Paper-I

(Syllabus effective from Academic Year 2019-20 and onward)


1 CALCULUS

(a) Rules for taking limit of a function

(b) Definition and rules (without proof) of differentiation, derivatives of

a composite and implicit functions, second order derivative, Maxima

and Minima of a function and its application to problems relating to

business, commerce and economics.

20 %

2 ANALYSIS OF CATEGORICAL DATA

Meaning of categorical data, consistency of categorical data,

independent and association of attribute, various measures of

association for classified Data. (2x2 and 2xn)

20 %

3 PROBABILITY

Revision of probability. Conditional probabilities. Concepts of a prior

and posterior probability Bays theorem and its application.

30%

4 STATISTICAL QUALITY CONTROL

Control Charts:

Importance of statistical methods on industrial research and practice.

Concept of statistical quality control (S.Q.C.) for variables and

advantages. General theory control charts. Specification limits tolerance

limits modified control limits and their inter relationship.

Control charts for variable : X and R charts

30 %

Suggested Readings:

1. Pavate D.C.Bhagwat : The elements Calculus : Popular Prakashan, Bombay

2. Gupta S.P. : Statistical Method: S.Chand &Co; New Delhi.

3. Rohtgi V.K. : An introduction to probability theory and mathematical statistics :

Wiley Estem Ltd.

4. Sancheti D.C.Kapoor V.K : Statistics : Sultan Chand& Sons, New Delhi

5. Grant E.L : Statistical Quality Control: Mc Graw Hills Books Co.



Course Code-FC 130 A

Environmental Studies Paper -I

(Syllabus effective from Academic Year 2019-20 & onwards)

Objectives :

Information about the status of Environment aimed to create fruitful and

meaningful awareness in the students.

Ability to grasp and identify the environmental problems and to take steps to

ameliorate the situation.

Unit Course Inputs

1 The Multidisciplinary Nature of Environmental Studies

2 Natural Resources

3 Ecosystems

4 Biodiversity

5 Field Work ( for Assignment only)

Text Prescribed:

Textbook of Environmental studies for undergraduate Courses by Erach Bharucha

( Universities Press).

Distribution of marks

Q. No. Type of Question Marks

Q 1 Objective Type Questions 10 out of 10 10

Q 2 Short Answer Questions 4 out of 6 12

Q 3 Short Notes 2 out of 4 16

Q 4 Essay Type Question 1 out of 2 16


Total 70

Suggested Readings:

1. Agarwal, K.C. : 2001 Environmental Biology. Nidi Publication Ltd.,

Bikaner.

2. Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd.

Anmedabad - 380 013. India Email : [email protected]®

3. Brunner R.C., 1989, Hazardous west incineration, McGraw Hill Inc. 480p.

4. Clark R.S. Marine Pollution, Clanderson Press Oxford (TB)

5. Cunningham, W.P. Cooper, T.H. Gorhani, E. & Hepworth, M.T. 2001,

Environmental Encyclopedia Jaico Pub. Houses, Mumbai, 1196p.

6. dE a.k., Environmental Chemistry Wiley Eastern Ltd.

7. Down to Earth, Centre for Science and Environment.

8. Gleick, H.P., 1993 Water in criss, Pacific Institute for Studies in Dev.

Environmental & Security, Stockholm Env. Institute. Oxford Univ. Press

473p.

9. Hawkins, R.E. Encyclopedia of Indian Natural History. Bombai Natural

History Society, Bombay®

10. Heywood, V.H. & Waston R.T. 1995, Global Biodiversity Assessment

Cambridge Univ. Press. 1140p.

11. Jadhav, H & Bhonsale, V. M. 1995, Environmental Protection and Laws.

Himalaya Pub. Houses, Delhi 284p.

12. Mckinne, M.L. & School R.M. 1996, Environmental Science System &

Solutions, Web enhanced edition 639p.

13. Mhaskar A. K. Matter Hazardous, Techno-Science Publication (TB)

14. Miller T. G. Jr. Environmental Science Wadsworth Publishing Co.. (TB)

15. Odum, E.P. 1971. Fundamentals of Ecology W.B. Saunders Co. USA 574p.

16. Rao MLN. & Datta A.K. 1987. Waste Water Treatment Oxford & IBH Publ.

Co. Pvt.Ltd. 345p.

17. Sharma B.K. 2001 Environmental Chemistry. Goel Publ. House, Meerut.

18. Survey of Environment The Hindu (M.)

19. Townsend C., Harper J. and Michael Begon: Essentials of Ecology.

Blackwell Science (TB.)

20. Trivedi R. K. Handbook of Environmental Laws, Rules Guidelines,

Compliances and Standards, Vol. I and II Enviro Media®

21. Trivedi R.K. and P.K. Goel, Introduction to air pollution Techno-Science

Publications (TB)

22. Wagner K.D. 1998 Environmental Management W.B. Saunders Co.

Philadelahia USA. 499p.


First Year B.Com. (Semester -II)

Business Administration II CC-203

Course Code CC-210 A


Objectives :

To impart the students the elementary knowledge of terminology, Concept,

procedure and principles of Business Administration.

Unit Course Contents Weightage

1 Motivation

Meaning and definitions,

Tools of Motivation,

Principles of Maslow and Herzberg.

Theory X and Y.

20%

2 Directing and Leadership

Directing : Meaning and Principles

Leadership : Meaning, Definitions, Characteristics,

Types of Leadership

20%

3 Communication

Concept and Difference of Reporting and

Communication

Network of Communication,

Barriers to Effective Communication.

Types of Communication

20%

4 Training

Meaning, Types of training (workers and supervisor)

Advantages and Disadvantages of Training

15%

5 Internet Commerce

Concept of E-Commerce : its merits and demerits, B2B,

B2C, C2C, B2G,

Event Management :Meaning, Nature, Scope, Significance,

Components

15%

6 Case Study 10%

Note : 1. Topics 1 to 3 are to be taught through case-study.

2. Only theoretical idea is to be given for topic No.4 and practical are not

expected.

Suggested Readings:

1. Druker Peter F. : Management Challenges for 21st Century, Butterworth

Heinemann, Oxford.

2. Weihrich and koontz, et al: Essentials of Management , Tata McGraw Hill,

New Delhi.

3. Fred Luthans : Organization Behaviour : McGraw Hill : New York.

4. Louis A. Allen : Management and Organization : McGraw, Hill Tokyo.

5. Ansoff H. I. : Corporate Strategy, McGraw Hill : New York.

6. Hamton, David R. : Modern Management, McGraw Hill : New York.

7. Stoner and Freeman : Management; Prentice-Hall New York.

8. L.M.Prasad - Strategic Management - Sultanchand and Com.

9. Fred R. David - Strategic Management - Phl India

10.Agarwala Kamlesh N. and Agarwala Deeksha : Bridge to online storefront;

Macmillan India, New delhi.

11.Agarwala Kamlesh N. and Agarwala Deeksha : Business on the Net-

Introduction to the E-Commerce Macmillan India, New delhi.

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First Year B.Com.

Semester – II

Course Code - CC 205 A

Financial Accounting Paper -II


Objectives:

To impart basic accounting knowledge as applicable to business.

To impart the further knowledge of concepts, theories and principles and

their application in the subject of accounting.

Sr. No. Course Inputs (As per UGC Model Curriculum) Weightage

1 Consignment Accounts :

Important terms

Accounting records

Valuation of unsold stock

25%

2 Joint Venture Account :

Meaning of Joint venture

Joint venture and partnership

Accounting records

25%

3 Hire - Purchase System :

Meaning of hire-purchase contract

Legal provisions regarding hire purchase contract

Accounting records for goods of substantial sale

values

After sales service

25%

4 Accounting Standards:

1. Accounting Standard Board (ASB)

2. Procedure for issue of Accounting Standards

3. Importance of Accounting standards

4. List of Accounting Standards

5. i. AS- 1: Disclosure of Accounting Policies

ii.AS-2:Valuation of Inventories

iii. AS-9:Revenue Recognition

iv. AS-10: Fixed Assets

25%

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Note:

1. For calculating practical accountancy problem, the accountingprinciples as

per Indian Accounting Standards shouldbe explainedand considered


Suggested Readings:

1. Anthony Robert, Reece J.S. : Accounting Principles; Richard D. Irwin Inc.

2. Gupta. R. L and Radhaswamy M. : Financial Accounting; Sultan Chand and

Sons, NewDelhi.

3. Mongo J. R., Ahuja Girish and SehgalAshok : Financial Accounting ; Mayur

Paper Back, Noida.

4. Shukla M. C., Grewal T. S. and Gupta S. C. : Advanced Accounts; S. Chand

& Co. New Delhi.

5. Compendium of Statement and Standards Accounting : The Institute of

Chartered Accountants of India, New Delhi.

6. Agarwala A. N. Agarwala K. N. : Higher Science of Accountancy ;

KitabMahal,Allahabad

7. Rathnam&Hanumanta : Advanced Accounting ; KitabMahal - Agra

8. HarishikeshChakravorty : Advanced Accounting ; Oxford University Press.

9. B. D. Agrawal, Financial Advanced Accounting Vol. I &II ; Premier Pub.

Book Co., Delhi.

10. Xavier : Advanced Accountancy ; Tata McGraw Hill.

11. Ashok Sehgal& Deepak Sehgal : Financial Accounting ; Taxman

Publications.

12. S. K. Bhattacharya : Accounting for Management ; Vikas Publisher.

13. Accounting Standards: Taxmann Publications, New Delhi

14. Das Gupta:Indian and International Accounting Standards, Sultan Chand &

Sons, New Delhi

of 2



Business Economics II


Objective:

Objective of this syllabus is to introduce the First Year Students of Commerce

faculty with various micro economic concepts and its application in decision

making for business.


1 (A) Price and Output Determination:

Perfect Competitions: Meaning - Characteristics - Short Run

and Long Run Equilibrium of a Firm and Industry

Monopoly Market: Meaning , Features, Determination of

Price and Output under Monopoly

Price Discrimination: Meaning, Types and Essential

Conditions for Possibility and Profitability

25%

2 (B) Price and Output Determination:

Monopolistic Competition: Meaning - Characteristics - Price

and Output determination of a Firm - Group Equilibrium -

Selling Cost - Meaning, Shape of Selling Cost Curve

Oligopoly: Main Features - Sweezy's Kinked Demand Curve

Model- Price Leadership.

25%

3 Capital Budgeting:

Capital Budgeting: Meaning - Nature of Capital Budgeting -

Factors Influencing Investment Decision

Techniques of Investment Appraisal: Pay Back Period

Method - Average Rate of Return Method (ARR) - Net

Present Value Method (NPV) - Internal Rate of Return

Method(IRR) with Examples

Sources of Fund: External Sources - Internal Sources

Capital Rationing

25%

4 Theory of Profit:

Profit: Meaning - Nature- Theories of Profit: Clark’s Dynamic

Theory - Schumpeter's Innovation Theory - Knight's Risk,

Uncertainty bearing Theory - Monopoly Theory of Profit.

Distinction between Accounting Profit and Economic Profit

25%

of 2

Suggested Readings:

1. MC Nair, M. P. and R. S. Mariam. Problems in Business Economics, MC

GrawHill, N. Y. 1941

2. Joel Dean. Managerial Economics, Prentice Hall, Englewood Cliffs, N. J.

3. Spencer M. H. and Siegelman - Managerial Economics Richard Irwin -

1964.

4. Hague D. C. - Managerial Economics -- Analysis for Business Decision,

Longmans, London. 1969.

5. Graham P - Managerial Economics, Adission - wisely Publishing Co.

Massachusetts, 1980.

6. G. S. Gupta - Managerial Economics, Tata McGraw Hill.

7. H. L. Ahuja - Principals of Micro Economics - S. Chand & Co. New Delhi.

8. R. L. Varshney and K. L. Maheshwari - Managerial Economics - Chand

andCo. New Delhi.

9. પ્રા. રીચાર્ડ લપ્સી, વાસ્તવદર્શી અથડર્શાસ્ત્ર, (ભાગ ૧, ૨ ) યનુિ. ગ્રથં નિમાડણ બોર્ડ (અનવુાદ)

10. પ્રો. એચ. કે. નિવેદી, અથડર્શાસ્ત્રિા નસદ્ાતંો – મલૂ્ય અિે વહચેણી.યનુિ. ગ્રથં નિમાડણ બોર્ડ 11. પ્રો. આર. કે.અમીિ- મલૂ્યિા નસદ્ાતંો,યનુિ. ગ્રથં નિમાડણ બોર્ડ 12. બોમ અથડર્શાસ્ત્રિા નસદ્ાતંો અિે કયાડત્મક પથૃક્કરણ,યનુિ. ગ્રથં નિમાડણ બોર્ડ(અનવુાદ)

of 2



Elements of Banking & Insurance II

Course Code - CE 225 D


Objective:

To impart to the students the elementary knowledge of terminology,

Concepts, definitions, procedures and principles in Banking and Insurance.


Elements of Banking

1 Cheque :

Its meaning, Characteristics, Meaning of Crossing and

endorsement, Clearing System- Traditional and three days

clearing, MICR Cheque clearing, CTS (Cheque Truncation

System)

25%

2 Different means of Remittances:

Demand Draft, Letter of Credit, Credit Card, Debit Card,

ATM (Automated Teller Machine), Cheque Deposit Machine

& Cash Deposit Machine, Online Banking ECS

(Electronic clearing system), EFT(Electronic Funds Transfer)

Computerization in Banking Field

15%

3 Different Types of Accounts:

Current, Savings, Fixed Deposit

Accounts, Recurring and Non-Resident’s Accounts.

10%

Elements of Insurance

4 Marine Insurance: Definition of Marine Insurance Concept, procedure of taking

marine policy, Warranties in marine Insurance, Types of

warranties and Types of marine policies.

20%

5 Fire Insurance:

Definition of Fire Insurance contract, procedure of taking fire

policy, Types of fire insurance policies, Policy conditions –

implied and express conditions.

20%

6 Privatization in Insurance:

Concept, Merits & Demerits of Privatization.

10%

of 2

Suggested Readings:

1. Banking in India, by Panandikar S.G.Orinet Longmans Ltd., Kolkatta-13

2. Fundamentals of Banking Theory and Practice, by Basu A.K.

3. Theory and Practice of Banking, by Bedi H.L. Ayyar G. S. Shenoy H. P.

Subramanian N. V. Jeevandeep Prakashan, Bombay-400004

4. Principles of Banking, by Garg K.N. KitabMahal, Allahabad

5. Elementary Banking, by Sheldon, Mcdonald & Evans. 6. Birt)y b[(ºk>g kin&n an[ Äyvhir : l[Kk T[nn. a[m.a[l.an&y. v[lvn D).a[s. y&(nv(s<T)

g\>Y(nmi<N bi[<D, amdivid.

7. b[(ºk>g kin&n an[ Äyvhir l[Kk civli, mil(vyi {si]riOT^ y&(nv(s<T) b[(ºk>g a[si[(sa[Sn}.

8. Insurance Principles and Practice, by R. S. Sharma

9. Insurance Principles, Practice and Registration, by M. K. Ghosh & A. N.

Agrawal

10. Life Insurance in India, by P. A. S. Mani

11. Life Insurance, by Prof. O. S. Gupta

12. v)mini> (s¹Fi>ti[ l[Kk (#iv[d), vCrijin)

13. Fundamentals of Insurance by P.K. Gupta, Himalaya Publications.

14. Principles and Practice of Insurance by M.N. Mishra, S.N. Chand Company

15. Principles and Practice Insurance – Jyotsna Sothi, Nishwan Bhatia



Statistics for Business II

Course Code - CE 220 A


Unit Course Contents (As per UGC Model Curriculum) Weightage

1 INTEGRATION :

Concept of definite and indefinite integration of a function

and integration of standard form x n, a

x , e

x ,logx.

20%

2 PROBABILITY DISTRIBUTIONS:

Concept of discrete probability distribution, Binomial

distribution, its properties and uses, Recurrent relation and

Application, Poisson distribution, its properties, uses mean

and variance and its application. Hyper geometric

distribution with applications.

25%

3 PROBABILITY DISTRIBUTIONS:

Concept of continuous probability distribution, Normal

distribution, its application

25%

4 STATISTICAL QUALITY CONTROL:

Control Charts

Importance of statistical methods on industrial research and

Practice.

Concept of statistical quality control (S.Q.C.) for attributes

and advantages.

General theory control charts.

Specification limits tolerance limits modified control limits

and their inter relationship.

Control charts for attributes: p, np and c charts.

30%

Suggested Readings:

1. Pavate D.C. Bhagwat : The Element Calculus : Popular Prakshan, Bombay 2. Gupta S. P.: Statistical Method: S. Chand & Co., New Delhi. 3. Rohtgi V. K.: An introduction to probability theory and mathematical

statistics: Wiley Estem Ltd. 4. Sancheti D. C. Kapoor V. K: Statistics: Sultan Chand & Sons, New Delhi.

5. Grant E.L.: Statistical Quality Control: Mc Graw Hill Books Co.



Environmental Studies II

Course Code - FC 230 A


Unit Course Contents

1 Pollution

2 Social Issues and the Environment

3 Human Population and the Environment

4 Field Work (for Assignments Only)

Text Prescribed: Textbook of Environmental Studies for Undergraduate Courses by Erach Bharucha

(University Press)

Distribution of marks

Q. No. Type of Question Marks

Q 1 Objective Type Questions 10 out of 10 10

Q 2 Short Answer Questions 4 out of 6 12

Q 3 Short Notes 2 out of 4 16



Total 70

Suggested Readings:

1.Agarwal, K.C. : 2001 Environmental Biology. Nidi Publication Ltd., Bikaner.

2. Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd.

Ahmedabad- 380 013. India Email : mapin @icenet.net®

3. Brunner R.C., 1989, Hazardous West Incineration, McGraw Hill Inc. 480p.

4.Clark R.S. Marine Pollution, Clanderson Press Oxford (TB)

5. Cunningham, W.P. Cooper, T.H. Gorhani, E. & Hepworth, M.T. 2001,

Environmental Encyclopedia Jaico Pub. Houses, Mumbai, 1196p.

6. dE ak., Environmental Chemistry Wiley Eastern Ltd.

7.Down to Earth, Centre for Science and Environment.

8.Gleick, H.P., 1993 Water in criss, Pacific Institute for Studies in Dev.

Environmental & Security, Stockholm Env. Institute. Oxford Univ. Press. 473p.

9. Hawkins, R.E. Encyclopaedia of Indian Natural History. Bombai Natural

History Society, Bombay®

10.Heywood, V.H. & Waston R.T. 1995, Global Biodiversity Assessment

Cambridge Univ. Press. 114Qp.

11. Jadhav, H & Bhonsale, V. M. 1995, Environmental Protection and Laws.

Himalaya Pub. Houses, Delhi 284p. :

12.Mckinne, M.L. & School R.M. 1996, Environmental Science System &

Solutions, Web enhanced edition 639p.

13.Mhaskar A. K. Matter Hazardous, Techno-Science Publication (TB)

14.Miller T. G. Jr. Environmental Science Wordsworth Publishing Co., (TB)

15.Odum, E.P. 1971. Fundamentals of Ecology W.B. Saunders Co. USA 574p.

16.Rao M.N. & Datta A.K. 1987. Waste Water Treatment Oxford & IBH Publ. Co.

Pvt. Ltd. 345p.

17.Sharma B.K. 2001 Environmental Chemistry. Goel Publ. House, Meerut.

18.Survey of Environment The Hindu (M)

19.Townsend C., Harper J. and Michael Begon : Essentials of Ecology. Blackwell

Science (TB.) |

20.Trivedi R. K. Handbook of Environmental Laws, Rules Guidelines,

Compliances and Standards, Vol. I and II Enviro Media®

21.Trivedi R.K. and P.K. Goel, Introduction to Air Pollution Techno-Science

Publications (TB) |

22.Wagner K.D. 1998 Environmental Management W.B. Saunders Co.

Philadelahia USA. 499p.

1 | P a g e


S.Y.B.Com. (Semester -III)

Accountancy & Taxation-III


Objective:

To acquaint the students with certain aspects of

Accountancy.

It enables the students to know the basics of Income tax

and its implications.

Sr. No. Course Details Weightage

A Departmental Accounts Introduction

Basis of allocation of common expenditure

Inter corporate transfer preparation of departmental accounts

20%

B Investment Accounts (AS-13) Meaning, Importance, Alternatives of Investment, Types of

Investments, Accounting for investments Examples of only Fixed Interest bearing securities(FIFO &

Average cost Method Only).

20%

C Tax Structure of India (Direct Taxes) 1) Basic Concepts

Income(from all the sources), Assessment year, Previous year,

person, Tax planning, tax evasion and tax avoidance Incidence of Tax (including determination of residential status)

15%

2) Heads of Income chargeable to Tax under Indian Income Tax Act (Basic concept of all the heads)

3) Computation of Income under the head “Capital Gains”

25%

D Tax Structure of India (Indirect Taxes) Goods and Service Tax

Introduction and concept Dual GST, advantages of GST

Present Indirect tax structure V/s GST (Shorts

Comings and Challenges)

Definitions ( Selected ) Goods, Services, CGST, IGST,

Person, Works Contract, Places of Business, Aggregate

turnover, Business, Supply, Composite Supply, Mixed

Supply

Composition levy and Collection

20%

2 | P a g e

Note:

1. The provisions of the Act to be studied shall be the provisions as they are

in force for the Assessment year as applicable in the beginning of the

current Academic Year.


3. In Investment Account brokerage is to be calculated on market price only.

Suggested Readings:

1. Singhanai V. K. : Students Guide to Income Tax ;Delhi

2. Prasad, Bhgawati: Income Tax Law 7 Practice : Willey Publication;

NewDelhi.

3. Mehrotra H. C.: Income Tax Law & Accounts; SahityaBhawan, Agra.

4. DinkerPagare : Income Tax Law and Practice; Sultan Chand & Sons,

NewDelhi.

5. Girish Ahuja and Ravi Gupta: Systematic Approach to

Income Tax: SahityaBhawan Publications, NewDelhi.

6. Ghandra Mahesh and Shukla D. C.: Income Tax Law and Practices ;Pragati

Publications, NewDelhi.

7. PoddarAvinash S : Glimpses of GST , CCH India – A Wolter

KluwerBusiness

8. Batra Ashok, GST Law and Practice, CCH India– A Wolter

KluwerBusiness

9. Datey V S, GST Ready Reckoner,Taxmann

10. Mohan Rajat Illustrative Guide to GST, Bharat LawHouse

1 | P a g e


Second Year B.Com.

Semester - III

Advanced Accounting & Auditing - Paper – I

(Cost Accounting)

Course Code - CE 320 A (1)


Objective:

This course exposes the students to the basic concepts and the tools used in cost

accounting.

Sr.

No. Course Inputs Weightage

(A) Introduction: Nature and scope of cost accounting; Cost concepts and

classification; Method and techniques; Installation of costing

system; Concept of cost audit, Definition and need for activity

based costing - concept of ABC.

15%

(B) Accounting for Material: Material control; Concept and techniques; Pricing of material

issues; Treatment of material losses, Calculation of material

turnover rate. Stock Register.

15%

(C) Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and

overtime; Methods of wage payment - time and piece rates;

Incentives schemes.

20%

(D) Accounting for Overheads: Classification and departmentalization: Absorption of

overheads; Determination of overhead rates; Under and over

absorption and its treatment including machine hour rate.

30%

(E) Cost Ascertainment: Unit costing (Advanced problems on Estimated cost

statement) Reconciliation between cost and financial statement. (Only

theory)

20%

2 | P a g e

Note:


2. Marks for Advanced Accounting & Auditing Paper I & II to be considered in a

group.

Suggested Readings:

1. Arora M. N. : Cost Accounting - Principles and Practice; Vikas, New Delhi.

2. Jain S. P. and Narang K.L. : Cost Accounting : Kalyani, New Delhi.

3. Anthony Robert, Reece, etnal: Principles of Management Accounting : Richard D.

Irwin Inc. Illinois.

4. Horngren. Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;

Prentice Hall of India, New Delhi.

5. Khan M. Y. and Jain P. K. Management Accounting : Tata McGraw Hill.

6. Kalpan R. S. Atkinson A. A. : Advanced Management Accounting : Prentice Hall of

India International.

7. Tulsian P. C. : Practical Costing ; Vikas, New Delhi.

8. Maheshwari S.N. : Advanced problems and Solution in Cost Accounting; Sultan

Chand, New Delhi.

9. Rathanam, Cost Accountancy ; Himalaya Publishing House, Delhi.

10. Jawaharlal : Cost Accountancy ; Tata McGraw Hill, New Delhi.

11. Dr. N. K. Agrawal : Cost Accounting Text & Problem; SuchitraPrakashan.

12. Intal P. G :Practicals on Cost Account ; Atlantic Publication.

13. Gowda J. M. : Advanced Cost Accounting ; Himalaya Publishing House, New

Delhi.

14. Nigam &Sharma : Advance Cost Accounting ; Himalaya Publishing House, New

Delhi.

15. Khanna &Pandey : Practical Costing ; S. Chand & Co., Delhi.

1 | P a g e


Second Year B.Com.

Semester – III

Advanced Accounting & Auditing - Paper – II

(Corporate Accounting)



Objective:

This course enables the students to develop awareness about corporate

accounting in conformity with the provision of Companies Act.

Sr.

No.

Course Inputs Weightage

(A) Concepts under Companies Act, 2013:

Section 2(41) Financial year

Section 2 (50) Issued Capital

Section 2 (64) Paid up share capital

Section 2 (71) Public Company

Section 2 (62) One person company

Section 2(68) Private company

10%

(B) Liquidation of Company

Accounts relating to liquidation of Company

(Liquidator’s Statement of receipt and payment).

25%

(C) Accounting for Stock Brokers:(Only Theory)

Meaning and definition- SEBI (Stock broker and Sub

brokers) Regulations, 1992- Registration –

Maintenance of proper books of accounts, records

and documents.

15%

(D) Accounting for Amalgamation of Companies as per

Indian Accounting Standard -14.

25%

(E) Accounting for Absorption of Companies as per Indian

Accounting Standard -14.

25%

2 | P a g e

Note:

1. Accounting of Amalgamation and Absorption of Companies are to be taught

as per Indian Accounting Standard -14 only;


3. Marks for Advanced Accounting & Auditing I and II to be considered in a

group.

4. All the provisions of the Companies Act, 2013 shall be applicable.

Suggested Readings:

1. Gupta R.L., RadhswamyM : Company Accounts ; Sultan Chand and Sons. New

Delhi.

2. Maheshwari S.N.: Corporate Accounting ;Vikas Publishing House, New Delhi.

3. Monga J.R., Ahuja, Girish and Sehgal Ashok: Financial Accounting ;Mayur

Paper Backs. Noida.

4. Shukla M.C. , Grewal T.S. and Gupta S.C.: Advanced Accounts.; S. Chand

&Co.New Delhi.

5. Moore C.L. and Jaedicke R.K.: Managerial Accounting ; South Western

Publishing Co. Cincinnati. Ohio.

6. Jain &Narang : Advance Accounting ; Kalyan Publication.

7. Mukherjee &Hanif :Mordern Accountancy ; Tata McGraw Hill.

8. Dr. A.N. Agrawal : Accountancy ; KitabMahal , Agra.

9. Rathanam : Advanced Accountancy ; KitabMahal , Agra.

10. A.C. Tulsian : Advanced Accountancy ; Tata McGraw Hill.

11. S.P. Iyengar : Advanced Accountancy; Sultan Chand.

of 2


Second Year B.Com. (Semester -III)

Business Administration


Objectives:

1. To impart to the students the conceptual and procedural knowledge in the

functional areas of marketing management like human resources management,

labour management.

2. To enable the students to understand concepts of marketing, pricing product and

product life cycle, marketing research and control, marketing environment.

3. To impart the knowledge of online marketing.

4. To develop the analytical and decision making abilities of the students through

case studies.


1 Human Resource Management& Labour Relations:

Human Resource Management : -

Meaning of Human Resources, Human Resource

Management, Human Resource Management and Personnel

Management; E-selection and procedure, E-training and its

advantages and disadvantages.

20%

2 Human Resource Planning -

Meaning, Importance, Process and Factors affecting Human

Resource Planning

15%

3 Career planning, Career Development and Personality

Development:

Concept of career, career planning and succession planning,

career stages, elements of career development programmes,

steps in career development system, advantages’ limitations

of career planning & Development, Methods of Executive

Development.

20%

4 Trade Union: Definitions, Functions, rights and responsibilities of

registered trade unions.

15%

5 Industrial Unrest:

Meaning, different forms of Industrial disputes, causes,

effects, remedial measures, Industrial Peace and Industrial

Harmony.

15%

6 Case Study 15%

of 2

Books of References

1. Human Resource Management and Human Relations – V. P. Michael

2. Human Resource Management – V.V. Khanzode

3. Management of Human Resources – Lallan Prased, A.M. Bannerjee

4. The Personnel Management Processes – Wendall French

5. Principles of Personnel Management – Edwin Flippo

6. Personnel Management and Industrial Relations – Dale Yoder.

7. Industrial Relations and Personnel Management in india – R.S. Davar.

8. Organizational Behavior - K. Ashwathapppa

9. Organizational Behavior - L.M. Prasad.

10.General Psychology-Garret HF

11.Introduction to General psychology-Mc Graw Hill

12.Personality Development and career management:A pragmatic perspective-

R.M.Onkar

13.Personality Development-Alok Kumar Dubey

14.www.essentiallifeskills.net/improveyourpersonality.html

15.en.wikipedia.org

16.General psychology-David c. Edwards,The macmillan com.-New York

17. व्यक्तित्वकामनोववज्ञान - आशीषकुमारससिंह 18. આધનુિક માિસશાસ્ત્રપરરચય – બી. એ. પરીખ, Popular Prakashan, Surat

19. મિોનિજ્ઞાિfor NET/ SLET - ડૉ. બી. બી. ભીા, યનુિ. ગ્રથં નિમાાણ બોડા , અમદાિાદ



Macro Economics 2019- 2020



1 Money

Meaning and definition of Money, Functions of Money;

Money and Near Money, Objectives of Demand for Money;

Classical Economist’s & Keynes views on demand for

money; Factors affecting Demand of money; Components of

money supply; Factors affecting money supply.

25%

2 QUANTITY THEORY OF MONEY

2.1 Fisher’s Cash transaction approach

2.2 Pigou’s Cash balance approach(Comparison between

them)

2.3 Income- Expenditure Principal of Keynes.

25%

3 INFLATION

Meaning, Causes and measurements of inflation (WPI&

CPI); Types: Demand Pull and cost push; Stagflation;

Inflationary Gap; Effects of Inflation; Anti-Inflationary

measures; Indexation Policy; Philips Curve, Natural Rate of

Unemployment, Deflation-its meaning.

25%

4 CREDIT CONTROL AND INTERNATION

FINANCIAL INSTITUTIONS

Central Bank, Functions of Central bank in India; Tools of

Credit Control; IMF-Objectives and Function; World Bank –

Objectives & Function.

25%

Suggested Readings:

1. Modern Economics - H. L.Ahuja

2. Modern Economic Theory- K. K. Dewett

3. Monetary Economics: Institutions, Theory& Policy- S.B Gupta.

of 2



Banking- I (Law and Practice)

Principal & Subsidiary Paper - I


Objective:

The objective of the paper is to give a broad idea of law and practice of banking with Special

reference to India.

Note:

1. The topics are to be studied with special reference to the legal principles and current

practice prevailing in the country.

2. Detailed knowledge of various forms are not expected.


1 Banker and Customer:

Definition of banker- what constitutes a customer- general relation-

legal relation of banker and customer-special Duration aspect- Banker

as a borrower- A Debt by a banker vs. an ordinary commercial debt,

law of limitation and deposits, cases and position of a banker. Role of

the banker as a trustee, an agent and a Bailee.

20%

2 Banker and Customer:

Banker-customer-special relationship

Banker’s lien, Appropriation of payment, Bankers right to setoff,

banker’s right to charge interest and commission. Banker’s obligation

to maintain secrecy of the customer’s account, Garnishee order.

Termination of relation between banker and customer.

15 %

3 Negotiable Instruments:

Meaning, definition, and characteristics of promissory Note, Bill of

Exchange and Cheque.

20%

4 Electronic banking and IT( Information Technology) in Banks

Introduction, Meaning of Electronic fund Transfer(EFT), Electronic

Clearing system (ECS), Real Time Gross Settlement (RTGS), National

Electronic fund Transfer(NEFT), Indian financial System Code(IFSC),

Internet Banking, Core Banking Solution (CBS), Automated clearing

House , Operations based on MICR Tecnology, Difference between

RTGS and NEFT.

20%

5 Payment bank

meaning and cheracteristics

Ethical practices of banks,

Banking Umbudsman (Lokpal)- Appointment and Powers.

15%

6 Practical problems

On any of the above topics.

10%

of 2

Suggested Readings:

1. Banking Law and Practice in India M.L. Tannan

2. Law and Practice of Banking S.R.Dave

3. Banking Law and Practice in India V.N. Mugali

4. Practice and Law of Banking H.P.Sheldon

5. Banking Law and Practice P.N. Vesnneya

6. બેન્કિંગ કાનનુ અને વ્યવહાર - ધીરુભાઈ વેવાન 7. link : http://rbi.org.in

8. link : http://www.indiapost.in/

9. J.M Holden- The law & practice of banking Universal law publishing.

VEER NARMAD SOUTH GUJARAT UNIVERSITY Second Year B.Com. (Semester -III)

STATISTICS PAPER-III (PRINCIPAL AND SUBSIDIARY)



1 MATRICES

Definition of Matrices, Definition of some special types of Matrices

(transpose, row, column, Zero, unit, square, symmetric, skew-

symmetric etc.); Addition, Subtraction and Multiplication of matrices

(upto order 3) and laws related to it; Determinant of Square matrix and

its evaluations, laws related to determinants; some examples, Inverse of

a matrix; Use of matrices in solving system of linear Equations (upto

3x3 matrix).

30%

2 MATHEMATICAL EXPECTATION

Definition, Expectation of a function of a random variable; addition

and multiplication theorem of Expectation; Expectation of Linear

combination of random variables for discrete case only (no proof

required); mean, Variance and covariance in terms of Expectations

(upto two variables only), some exercises related to discrete random

variables.

30%

3 DEMOGRAPHIC METHODS

(A): Sources of demographic Data: Census, Register, Ad-hoc Survey,

Hospital Records, Demographic profiles of Census in India.

Measurement of Mortality – Crude Death Rate, Infant Mortality Rate,

Age- Specific Death Rate, Standardized Death Rate. Life Tables:

Complete Life table, its main features, assumption, description and

construction of life-tables, Mortality rate and Survival Rate; Some

examples.

(B):Measurement of Fertility & Population Growth- Crude Birth

Rate, General Fertility Rate. Specific Fertility Rate, Total Fertility

Rate. Measurements of Population Growth- Gross Reproduction Rate

and Net Reproduction Rate.

40%

Suggested Readings:

1. Goon A.M., Gupta M.K. & Dasgupta (1986); Fundamentals of Statistics Vol- 11; World

Press;Calcutta.

2. Srivastav O.S. (1983); A Text Book of Demography: Vikas Publishing House.

3. Gupta S.C. & Kapoor V.K.: Fundamentals of Mathematical Statistics; Sultan Chand &

Sons.

4. Data K.P.; Matrix & LINEAR Algebra; Prentice Hall; India.

5. Shanti Narayan; a Text Book of Matrices, S.Chand &Co.


S.Y.B.Com. (Semester -IV)

Accountancy & Taxation-IV


Objective:

To acquaint the students with certain aspects of Accountancy.

It enables the students to know the basics of Income tax and its

implications.

Sr. No. Course Details Weightage

A Valuation of Shares Need for valuation of share, Factors affecting value of share,

Methods of valuation of share Note: Amount of Goodwill shall be given in the problem.

25%

B

Computation of Income under the head “Salaries”

20%

C

1) Computation of Income under the head “House Property”

2) Return of Income (Section 139 to140A)

30%

D

Goods and Service Tax

Time and Value of supply, Power to grant exemption Registration Returns and payment of Tax and Input Tax credit

25%

Note:

1. The provisions of the Act to be studied shall be the provisions as they

are in force for the Assessment year as applicable in the beginning of

the current Academic Year.


Suggested Readings:

1. Singhanai V. K. : Students Guide to Income Tax ;Delhi

2. Prasad, Bhgawati: Income Tax Law 7 Practice: Willey Publication;

NewDelhi.

3. Mehrotra H. C.: Income Tax Law & Accounts; SahityaBhawan,Agra.

4. DinkerPagare: Income Tax Law and Practice; Sultan Chand

&Sons,NewDelhi.

5. Girish Ahuja and Ravi Gupta: Systematic Approach to

IncomeTax:Sahitya

BhawanPublications, NewDelhi.

6. Ghandra Mahesh and Shukla D. C.: Income Tax Law and

Practices;Pragati Publications, New Delhi.

7. PoddarAvinash S : Glimpses of GST , CCH India – A Wolter

KluwerBusiness

8. Batra Ashok, GST Law and Practice, CCH India–

AWolterKluwerBusiness

9. Datey V S, GST Ready Reckoner,Taxmann

10. Mohan Rajat Illustrative Guide to GST, Bharat LawHouse

1 | P a g e


Second Year B.Com.

Semester - IV Advanced Accounting & Auditing - Paper – III

(Cost Accounting)



Objective:

This course exposes the students to the basic concepts and the tools used in cost

accounting.

Sr.

No.


(A) Cost Ascertainment :

Job and Batch costing;

Contract costing (excluding final account)

Operating costing (only example of transportation

business)

Process costing (excluding inter-process profits &

equivalent units) and joint and by-products.

15%

25%

20%

20%

(B) Standard Costing :

Meaning, setting up of standards,

Variance (Computation of Variance Regarding

Material & labour only - material cost variance,

material price variance & material usage variance,

labour cost variance, labour rate variance & labour

efficiency variance only) (Elementary)

20%

Note:


2. Marks for Advanced Accounting & Auditing Paper III & IV to be considered in

a group.

Suggested Readings:

1. Arora M. N. : Cost Accounting - Principles and Practice; Vikas, New Delhi.

2. Jain S. P. and Narang K.L. : Cost Accounting : Kalyani, New Delhi.

2 | P a g e

3. Anthony Robert, Reece, etnal: Principles of Management Accounting : Richard

D. Irwin Inc. Illinois.

4. Horngren. Charles, Foster and Datar: Cost Accounting - A Managerial

Emphasis; Prentice Hall of India, New Delhi.

5. Khan M. Y. and Jain P. K. Management Accounting : Tata McGraw

Hill.

6. Kalpan R. S. Atkinson A. A. : Advanced Management Accounting :

Prentice Hall of India International.

7. Tulsian P. C. : Practical Costing ; Vikas, New Delhi. 8. Maheshwari S.N. : Advanced problems and Solution in Cost Accounting; Sultan

Chand, New Delhi.

9. Rathanam, Cost Accountancy ; Himalaya Publishing House, Delhi.

10. Jawaharlal : Cost Accountancy ; Tata McGraw Hill, New Delhi.

11. Dr. N. K. Agrawal : Cost Accounting Text & Problem; SuchitraPrakashan.

12. Intal P. G :Practicals on Cost Account ; Atlantic Publication.

13. Gowda J. M. : Advanced Cost Accounting ; Himalaya Publishing House, New

Delhi.

14. Nigam &Sharma : Advance Cost Accounting ; Himalaya Publishing House, New

Delhi.

15. Khanna &Pandey : Practical Costing ; S. Chand & Co., Delhi.


Second Year B.Com.

Semester – IV

Advanced Accounting & Auditing – Paper – IV

(Corporate Accounting)

Course Code – CE 420 A (2)


Objective:

This course enables the students to develop awareness about corporate

accounting in conformity with the provision of Companies Act.

Sr.

No.


(A) Internal Re-organization:

Capital Reduction Scheme.

25%

(B) Accounting for Real Estate Developers: (Only Theory)

Peculiar terms and transactions- Accounting System-

Preparation of Financial Statements and their

analysis-Relevant cost concepts and Finance related

issues

10%

(C) Bonus Shares

Section 63 Issue of Bonus Shares

Redeemable Preference shares

Section 55 Issue and redemption of preference shares

25%

(D) Final Accounts:

As per Schedule III of Companies act, 2013, which

is in line with revised schedule VIExcluding

computation of managerial remuneration and

disposal of profit.

40%

Note:


2. Marks for Advanced Accounting & Auditing Paper III & IV to be

considered in a group.

3. All the provisions of the Companies Act, 2013 shall be applicable.

Suggested Readings:

1. Gupta R.L., RadhswamyM: Company Accounts; Sultan Chand and Sons.

New Delhi.

2. Maheshwari S.N.: Corporate Accounting;Vikas Publishing House, New

Delhi.

3. Monga J.R., Ahuja, Girish and Sehgal Ashok: Financial Accounting;Mayur

Paper Backs Noida.

4. Shukla M.C., Grewal T.S. and Gupta S.C.: Advanced Accounts. S. Chand

&Co.New Delhi.

5. Moore C.L. and Jaedicke R.K.: Managerial Accounting; South Western

Publishing Co. Cincinnati. Ohio.

6. Jain &Narang : Advance Accounting ; Kalyan Publication.

7. Mukherjee &Hanif :Mordern Accountancy ; Tata McGraw Hill.

8. Dr. A.N. Agrawal:Accountancy;KitabMahal, Agra.

9. Rathanam: Advanced Accountancy;KitabMahal , Agra.

10. A.C. Tulsian: Advanced Accountancy; Tata McGraw Hill.

11. S.P. Iyengar: Advanced Accountancy; Sultan Chand.

of 2


Second Year B.Com. (Semester -IV)

Business Administration-IV


Objectives: 1. To impart to the students the conceptual and procedural knowledge in the functional areas of

marketing management.

2. To enable the students to understand concepts of marketing, pricing product and product life

cycle, marketing research and control, marketing environment.

3. To impart the knowledge of online marketing.

4. To develop the analytical and decision making abilities of the students through case studies.

Unit Course Contents Weightage 1 Marketing Management:

Concepts: - Meaning of Market, Types of Market, Marketing

and Marketing Management & Scope of Marketing

Management

Concept of Marketing: - Production concept, Selling

Concept, Marketing Concept, and Social Marketing concept.

Concept of Retail Marketing ,Traditional Retail Marketing

(Stores and without Stores),Online Retail Marketing(meaning ,

elements, advantages and disadvantages,)

25%

2 Marketing Mix and Marketing Environment:

Marketing Mix :- Meaning & its elements

Marketing Environment: - Meaning & factors of micro and

macro environment.

Product: - Concept of Product, Product life cycle, Product

development, Concept of Brand and it’s need.

Pricing: - Objectives and Methods of Pricing, Different

Pricing Policies and Factors affecting Pricing Policies.

Promotion: - Meaning, importance and elements of Promotion

Mix.

30%

3 Market Segmentation :

Meaning and basis of Market Segmentation and its advantages.

10%

4 Marketing Research: Meaning, objectives, importance, scope and process of

Marketing Research. Meaning, Importance & Process of

Marketing Control

20%

5 Case Study 15%

Note: Paper setter should consider syllabus and not any reference books or text books.

of 2

Suggested Readings:

1. Marketing Management – Philip Kotler.

2. Modern Marketing Management – R.S. Dawar.

3. Marketing Management – Sherlekar

4. Marketing Management: Baghvathi Pillai.

5. www.slideshare.net/priyankashinde351/online-marketing-ppt

6. www.slideshare.net/Ankitha2404/emarketing-ppt

7. Frontiers of Electronic commerce-Ravi Kalakota, Andrew B. Whinston

Published by Pearson Education Pte. Ltd.

8. www.webopedia.com

9. www.techopedia.com

http://www.slideshare.net/priyankashinde351/online-marketing-ppt

http://www.slideshare.net/Ankitha2404/emarketing-ppt

http://www.webopedia.com/

http://www.techopedia.com/



Macro Economics -IV



1 EMPLOYMENT AND INCOME DETERMINATION

Classical theory of Employment;

J. B. Say's Law of Market;

Pigou's wage-cut theory;

Keynesian theory of Employment & Income; ( Theory of Effective

Demand)

Consumption function - average & marginal propensity of

consumption;

Factors affecting propensity to consume.

25%

2 INVESTMENT FUNCTION

Investment function;

Marginal efficiency of capital - Its meaning, factors affecting MEC

& relationship between MEC,

Level of investment and interest rate;

Concept of multiplier;

Trade cycle. -Meaning , Characteristics & Stages

25%

3 INTERNATIONAL TRADE

International Trade: meaning and importance;

Concept of Balance of Trade & Payments;

Disequilibrium in Balance of Payments - its causes and remedies;

Exchange Rate - meaning & determination of exchange rate;

Purchasing Power Parity Theory;

Managed Floating System of RBI.

25%

4 PUBLIC FINANCE

Public Finance

Taxation - meaning, impact & incidence of Tax, , shifting, factors

affecting of incidence of Tax;

Concept of GST

Public Expenditure - meaning & objectives, effect

Public Debt - meaning & types

25%

Suggested Readings:

1. Modern Economics - H. L.Ahuja

2. Modern Economic Theory-- K. K. Dewett

3. Money, Banking, International Trade and Public Finance - D. M. Mithani

of 2



Banking- III (Law and Practice)

Principal & Subsidiary Paper - III


Objective:

The objective of the paper is to give a broad idea of law and practice of banking

with Special reference to India.

Note:

1. The topics are to be studied with special reference to the legal principles and

current practice prevailing in the country.

2. Detailed knowledge of various forms are not expected.


1 Payments of customers’ cheques:

precaution – payments in due course –when a banker is

justified in refusing payment, wrongful dishonour of

cheque,– counter manding payments of cheques and drafts,

protection given to a paying banker.

25%

2 Collection of customers’ cheques:

The banker as a holder for value -– collecting banker and his

customer – precautions – duties of collecting banker –

recovery of money paid by mistake – protection given to a

collecting banker.

25%

3 Loan and advances

General principles of sound lending - forms of advances:

loan, cash credit and overdraft,meaning of secured and

unsecured loan .

25%

4. Creating charge over securities.

Brief introduction and meaning of different modes of

creating charge over securities- mortgage, hypothecation,

pledge, lien.

15%

5. Practical problems on any above topics 10%

of 2

Suggested Readings:

1. Banking law and Practice. R.K. Gupta .Modren law publication.

2. Seth’s Banking Law, Law publishers India. Pvt Ltd. A.B.

Srivastava & K. Elumali.

3. Banking Theory, Law and Practice. E. Gorden, K. Natrajan.

Himalaya Publication

4. Banking Law and Practice in India M. L. Tannan

5. Law and Practice of Banking S. R. Dave

6. Banking Law and Practice in India V. N. Mugali

7. Practice and Law of Banking H. P. Sheldon

8. Banking Law and Practice P. N. Vesnneya

9. b[(ºk>g kin&n an[ Äyvhir : F)$Bie v[lvn

10. link : http://rbi.org.in

11. link : http://www.indiapost.in/

12. J.M Holden- The law & practice of banking Universal law publishing.



STATISTICS PAPER-V

(Principal & Subsidiary)



1 MOMENTS

Definition, raw & central moments; relation between raw and

central moments; measures of central tendency, dispersion,

skewness and kurtosis based on moments; some examples.

20%

2 TESTING OF HYPOTHESIS & TESTING OF

SIGNIFICANCE

Statistical hypothesis (simple & composite), Test of a

statistical hypothesis, null and alternative hypothesis,

critical region, two types of errors, level of significance

and power of the test; some examples.

Large Sample Tests: Testing the significance of single

mean, difference between two means, difference between

two standard deviations, correlation coefficient, single

proportion, difference between two proportions.

40%

3 ACCEPTANCE SAMPLING BY ATTRIBUTES

Problem of product control and lot acceptance; Principle

of acceptance sampling, Concept of good and bad lots,

Concepts of AQL, LTPD, Producer's risk, Consumer's

risk, Rectifying Inspection Plans, AOQ, AOQL, some

examples.

Sampling Inspection Plans: Single sampling plan, its OC,

ASN, and ATI curves; Double Sampling plan, its ASN

and ATI functions (no curve), some examples.

40%

Suggested Readings: 1. Goon A.M., Gupta M.K. & Dasgupta (1986); Fundamentals of Statistics Vol- 11; World

Press; Calcutta.

2. Grant E.L. (1964); Statistical Quality Control; Mc Graw Hill.

3. Duncan A.J. (1974); Statistical Control and Industrial Statistics; Taraporewala and Sons.

4. Gupta S.C. & Kapoor V.K.: Fundamentals of Mathematical Statistics; Sultan Chand &

Sons.

5. Murthy M.N. (1967); Sampling Theory and Methods; Statistical Publishing Society;

Calcutta.

of 2


Third Year B.Com.

(Semester -V)

Advanced Accounting & Auditing - Paper-V

(Principles of Auditing)


( Syllabus effective from Academic Year 2019-20)

Objective:

This course aims at imparting knowledge about the principles and methods of

auditing and their applications.


1 Introduction:

1.1 Meaning and Objectives of Auditing

1.2 Types of Audit

1.3 Internal Audit

25%

3 Audit Process:

2.1 Audit Program

2.2 Audit and Books

2.3 Working Papers and Evidences

2.4 Consideration for commencing an audit

2.5 Routine checking and test checking.

25%

3 Internal Check System:

3.1 Internal Control 20%

4 Audit Procedure

4.1 Vouching

4.2 Verification and Valuation of assets and liabilities

30%

Note:

Case law in Auditing is not expected. However Principles enunciated in

such case law is expected to be covered without specific reference to

individual case.

Marks for Advanced Accounting & Auditing Paper V & VItobe


Suggested Reading

1. Gupta Kamal: Contemporary Auditing; Tata McGraw-Hill, New Delhi

2. Tandon B.N.: Principles and Practice of Auditing;-S. Chand&Co,New Delhi.

of 2

3. PagareDinkar: Principles and Practice of Auditing;-Sultan-Chand&Co,New

Delhi

4. Sharma T.R.: Auditing Principles and Problems; SahityaBhawan, Agra.

5. RG. Saxena: Principle & Practicing of Auditing; Himalaya Publications.

6. Kamal Gupta: Fundamental of Auditing; Tata McGrew Hill, New Delhi.

7. S.V. Ghatalia: Practical Auditing; Allied Publisher.

8. Batra&Bagadia: Text Book of Auditing; Taxman Publication.

1 | P a g e


Third Year B.Com.

Semester -V

Advanced Accounting & Auditing - Paper – VI

(Management Accounting)



Objective:

This course provides the students an understanding of the application of

accounting techniques of management

Unit Course Contents (as per UGC Model Curriculum ) Weightage

1 Management Accounting:

1.1 Meaning, nature, scope and functions of management

accounting

1.2 Role of management accounting in decision making

1.3 Management accounting vs. financial accounting

1.4 Tools and techniques of management accounting

10%

2 Financial Statements:

2.1 Meaning, objectives, types and limitations of financial

statements

2.2 Types and Techniques of Financial Statement

Analysis:

-Common Size Statement

-Trend Percentage

- Comparative Statements Analysis

15%

2 | P a g e

3 Methods of Financial Statements Analysis:

3.1 Ratio analysis ( Following ratios are to be taught)-

a) Profitability Ratios:

Gross Profit Margin Ratio

Net profit margin ratio

Operating Ratio

Expenses Ratio

Return on Capital Employed Ratio

Return on Shareholder’s Fund Ratio

Return on Equity Share Capital Ratio

b) Leverage Ratios:

Debt –Equity Ratio

Proprietary Ratio

Capital gearing Ratio

Long term Funds/ Fixed Assets Ratio

Interest coverage Ratio

c) Liquidity ratios:

Current ratio

Liquid ratio

Acid test ratio

d) Turnover Ratios:

Stock- turnover Ratio

Debtors Ratio

Creditors Ratio

Total Assets Turnover Ratio

3.2 Fund Flow Statement

3.3 Cash Flow statement (AS-3

25%

25%

25%

Note:


2. Marks for Advanced Accounting & Auditing Paper VII & VIII to be


3 | P a g e

Suggested Readings:

1 Arora M. N: Cost Accounting - Principles and Practice; Vikas, New Delhi.

2 Jain S. P. and Narang K. L: Cost Accounting; Kalyani, New Delhi.

3 Anthony Robert, Reece, Et al: Principles of Management Accounting;

Richard D. Irwin Inc. Illinois.

4 Horngren, Charles, Foster and Datar: Cost Accounting-A Managerial

Emphasis; Prentie Hall of India, New Delhi.

5 Khan M. Y. and Jain P. K: Management Accounting; Tata McGraw Hill.

6 Kalpan R. S. and Atkinson A. A.: Advanced Management Accounting;

Prentice Hall India, New Delhi.

7 Dr. S. N. Maheshwari: Problem & Solution in Management Accounting

&FinancialManagement; Sultan Chand.

8 Dr. Goyel&Manmohan: Management Accountancy; Taxman Publication.

9 Ravi M.Kishore: Management Accountancy, Taxman Publication.

10 L. N. Chopde& D. H. Chaudhary: lntroduction to Management Accounting;

Sheth Publishers Pvt. Ltd., Bombay.


Third Year B.Com. (Semester -V)

Business administration Paper - V


Objectives: 1. To impart to the students the conceptual and procedural knowledge in the

functional areas of management like financial, material and Office

management.

2. To enable the students to understand the concept, principles and techniques

to be applied in the different function areas of management.

3. To develop the analytical and decision - taking abilities in the students

through case studies.


1 Financial Management

1. Financial Management: Meaning and Functions.

2. Financial Planing: Meaning, Importance, affecting Factors,

Types (Only concepts of short term and long term financial

planning, Process, Guiding Principles.

3. Capitalisation: Concept, Principal of Capitalisation, under and

Over Capitalisation. Meaning, Causes, Effects, Remedies,

Capital structure: Meaning Affecting Factors, Characteristics,

Types, Concept of Trading on Equity & Leaverage.

4. Working Capital: Meaning, Affecting Factors, Types, Source

including NRI Fund, Components.

50%

2 Social Responsibilities of Business

Meaning, Social Responsibilities towards Various parties, Arguments

for and again social Responsibilities.

15%

3 21st Centuries office Management

1. Office & Office Management: Office Meaning, Definition,

office management meaning & Definition, Objective of office

management, Important, Inward mail and Outward mail.

2. Management of Records and Filling:

Meaning and Definition of record and filling

21st Centuries computer data records and computerize

E-Filling and its Importance

20%

4 Case Study 15%

Books for References:

1. Materials Management-N.K.Nair

2. Working Capital Management- V.E.Ramamoorthy

3. Financial Organization and Management of Business- Gerstenberg

4. Principal of Management Accounting-Man Mohan & Goyal

5. Corporation Finance-S.C.Kuchal

6. Financial Management-S.C.Kuchhal

7. Taxt book of office management-J.C

8. B.S Shah Prakashan- Ahmedabad.

9. Office Management-S.P.Jian& T.N Chhabra

10. Office and Administaratiive Management- C.L Little Field &FranuRacher

11. Office Organisation and Management- M.C Shukla

12. Office Organisation and Management- S.P Arora- First Edition



Indian Economy: Planning and Policy-VI

CC-501



1 1. NITI Aayog - objectives of NITI aayog composition

- future planning of NITI aayog.

2. Structural / Sectoral Changes In Indian Economy

3. federal fianance- recomendation of current fianance

commission

25%

2 Human Development

Meaning Of Human Resource Development- its

importance - HDI formula and calculation of HDI (as

per HDR 2010 report )- trends of human development

in India - limitations - definition and calculation of GII

and GEN ( as per HDR report 2010 report)

25%

3 Industry-A

Industry - importance- performance and problems -

positive and negative features of industrial growth

features of current industrial policy- evaluation .

agro- based industries- concept and importance.

25 %

4 Industry-B

Public sector- reasons for growth of public sector-

contribution in development- problems of PSE and

challenges- disinvestments- meaning- objectives and

effects.

small - cottage and medium scale industries- definition

- importance - progress- problems of SSI and remedies

Industrial pollution- effects -steps taken by

government- evaluation.

25 %


Third Year B.Com. (Semester -v)

Banking Paper -v

Indian Banking & Currency System


Objectives:

1. To impact knowledge of Indian banking system to the students.

2. To provide conceptual understanding of control banking, financial

institution, mutual funds, currency management, economic development and

liberalization with reference to banking system.


1 Indian Banking System :

Its various constituents parts, Role of Banking in Economic

Development

20%

2 Nationalization :

Achievements of National banks, Privatization, Private and

Multi national Bank

20%

3 Schemes of Banking Development: Lead bank, Deposit Insurance Scheme and Modernization of

Banking Industry, Objectives and Characteristics of Non-

Banking Financial Company.

20%

4 State Bank of India, its organization and working, EXIM

bank and its working

20%

5 Mutual Funds :- Introduction - History Of Mutual Funds-

Risk In Mutual funds- Types of Mutual funds scheme

growth and peroformance of Mutual funds in India Role of

intermediaries in the indian mutual fund induatry.

20%

Suggested Readings:

1. Banking in India : S.G. Panandikar

2. Monthly Bulletins and Annual Reports of Currency and Finance RBI.

3. Trends and progress of banking in India: RBI publication.

4. Reserve Bank of India: Working and functions. RBI Publication.

5. Reserve Bank of India and Monetary Management: S. G Gupta.

6. A new horizon in Central Banking : Sid Mitra

7. Fundament al of Banking Theory and practice : A. K Basu

8. A hand book of Banking and Practice : K. C Shekhar

9. A review of Current banking theory and practice : SK Basu

10. History and problems of Indian currency D. K Malhotra

11. The Indian Rupee : R. K Kapuria

12. Currency banking finance :KP Sundram

13. Banking in the british Commonwealth (Indian Portion) R. S Sayers

14. Indian Banking : Vasant Desai

15. Village Banking: Prof. Smt. P. N Joshipura.

16. the indian financial system.( markets, institution and services) second

addition - Bharti v. Pathak Pearson Education.


Third Year B.Com. (Semester -VI)

Statistics VII

Principal & Subsidiary paper-VII



ELEMENTARY DECISION THEORY

1 Meaning and scope of decision theory, basic elements of a

statistical decision problem, decision analysis, payoff matrix,

decisions under certainty.

40%

2 Decision under uncertainty

Laplace criteria, Maximum criteria, Hurwitz criteria, Minima

regret criteria.

3 Decision making under risk:

Expected monetary value (EMV), Expected Opportunity

Loss, Expected Value of Perfect Information (EVPI).

TEST BASED ON SMALL SAMPLES

1 Tests based on 2 , t and F distributions

Test of population variance, test of goodness of fit, test of

independence of attributes, Yate’s correction, test of single

mean, test of difference between two means (for dependent

and independent samples); test of significance of sample

correlation coefficient test of two population variances,

confidence intervals for mean and variance for small samples

60%

2 Fisher’s Z-Transformation and its application.

3 Analysis of Variance (one way and two way ,classifications).



MERCANTILE LAW


Objectives :

1. To Create Legal Awareness among the students.

2. To Provide brief idea about the frame work of Indian business law.


1 LAW OF CONTRACT ACT (1872) Definition and essential elements of contract. Classification of contract;, offer-Definition ,legal rules and revocation , Acceptance- Definition & legal rules, Consideration Capacity of Parties, free consent-legality of object and Consideration.

30%

2 LAW OF CONTRACT ACT (1872)

Performance of contract, Discharge of Contract,

Remedies of Breach of contract.

25%

3 SPECIAL CONTRACTS

Indemnity Guarantee, Bailment and Pledge,

Agency.

30%

4 Intellectual Property Rights Intellectual Property Rights in India - Introduction and Types Patents :- Meaning, Sailent Features, Remedies available to the patent owner Copy Rights :- Meaning-Terms of copy right-what works are protected ? - Who owes the rights and duration, meaning of fair use. Trademark :- Meaning, Concept, Function of Trade mark.

15%

Suggested Readings:

1. Desai T. R : Indian Contract Act, Sale of goods Act and Partnership Act; S. C.

Sarkar & Sons Pvt. Ltd., Kolkata.

2. Singh Avtar : The principal of Mercantile Law; Eastern Book Company;

Lucknow

3. Kuchal M.C. : Business Law: Vikas Publication House: New Delhi.

4. Kapoor N. D.: Business Law; Sultan Chand & Sons, New Delhi.

5. Chaudha P. R. : Business Law : Galgotia, New Delhi

6. Intellectual law series.

7. Intellectual property law by P. Narayan.

8. Singh Avtar : Company Law: Eastern book co. Lucknow.

9. Kuchal M.C. : Modern Indian Company Law; Shri Mahavir Books, Noida.

10. Bagrial A.K : Company Law; Vikas Publishing House, New Delhi.

11. P.P.S. Gogna; Company Law, S.Chand Publishing, New Delhi.

12. Bar Act - (1) The Patent Act - 1970

(2) The Trade Marks Act - 1999

(3) The Copyright Act - 1957

1 | P a g e


Third Year B.Com.

(Semester -VI)

Advanced Accounting & Auditing - Paper – VIII

(Management Accounting)



Objective:

This course provides the students an understanding of the application of

accounting techniques of management.

Unit Course Contents (as per UGC Model Curriculum ) Weightage

1 Budgeting for profit planning and control:

Meaning of Budget and budgetary control

Types of Budgets

Cash Budget

Fixed and flexible budgeting

Control ratios

Zero Base control

Objectives

Merits and Limitations of Budgeting

Responsibility accounting

Performance Budgeting (Practical Problem only

relating to cash budget and flexible budget).

50%

2 Accounting for Decision Making

The concept of differential cost; Cost profit volume

analysis- BEP analysis and its applications (Except

key factor)

30%

3 Computer Accounting

(Basic knowledge of computer accounting)

Introduction-Various components of a computer including

hardware and software-Features of personal computers-Role

of computer accounting - Advantages - Limitations – Why

computerization-preparatory work-Master creation,

Generation of printouts - preservation of data - Reports -

Practical with one of the accounting programme

10%

2 | P a g e

(recommended Tally software system - latest version at the

time of beginning of the respective academic year)

4 Cost of Capital (Only Theory)

- Meaning and Significance

- Specific, overall(weighted average cost of capital) and

marginal cost of capital

10%

Note:


2. Marks for Advanced Accounting & Auditing Paper VII & VIII to be


Suggested Readings:

1 Arora M. N: Cost Accounting - Principles and Practice; Vikas, New Delhi.

2 Jain S. P. and Narang K. L: Cost Accounting; Kalyani, New Delhi.

3 Anthony Robert, Reece, Et al: Principles of Management Accounting;

Richard D. Irwin Inc. Illinois.

4 Horngren, Charles, Foster and Datar: Cost Accounting-A Managerial

Emphasis; Prentie Hall of India, New Delhi.

5 Khan M. Y. and Jain P. K: Management Accounting; Tata McGraw Hill.

6 Kalpan R. S. and Atkinson A. A.: Advanced Management Accounting;

Prentice Hall India, New Delhi.

7 Dr. S. N. Maheshwari: Problem & Solution in Management Accounting &

Financial Management; Sultan Chand.

8 Dr. Goyel&Manmohan: Management Accountancy; Taxman Publication.

9 Ravi M.Kishore: Management Accountancy, Taxman Publication.

10 L. N. Chopde& D. H. Chaudhary: lntroduction to Management Accounting;

Sheth Publishers Pvt. Ltd., Bombay.

of 2


Third Year B.Com.

(Semester -VI)

Advanced Accounting & Auditing - Paper-VII

(Principles of Auditing)


( Syllabus effective from Academic Year 2019-20 onwards)

Objective:

This course aims at imparting knowledge about the principles and methods of

auditing and their applications.


1 Audit of Limited Companies (with Provisions of Companies

Act, 2013 and companies rules 2014 and 2015):

(a) Company Auditor:

Appointment (Sec.139);

Removal and resignation of auditor (Sec. 140);

Eligibility, qualifications and disqualifications of

auditor (Sec.141);

Remuneration of auditors (Sec.142);

Powers & Duties of auditors and Auditing Standards

(Sec.143, 145, 146, 147);

Auditor not to render certain services (Sec.144);

Liabilities of an Auditor;

Internal Audit (Sec.138)

(b) Divisible profits and Dividend (Only Theory) Declaration and payment of dividend

Sec123-Declaration of Dividend

Sec 124 -Unpaid Dividend

Sec 125- Investor Education and Protection Fund

Sec 126- Right to dividend, Right shares and Bonus Share

to be held in abeyance pending registration of

transfer of shares

Sec 127- Punishment for Failure to distribute Dividends

(c) Auditor's Report & Audit Certificate: Modified Report

& Unmodified Report

(d) Bank Concurrent Audit

(e) Audit of Insurance Companies

50%

of 2

2 Investigation; Audit of Non-profit Companies:

(a) Where fraud is suspected

(b) When a running business is proposed

15%

3 Preparation or Audit Programs:

Preparation of Audit Programs for educational institutions,

Trust, Co-op. Societies.

15%

4 Recent Trends in Auditing:

Nature and Significance of Cost Audit, Tax Audit,

Management Audit, EDP Audit.

20%

Note:

1. Case law in Auditing is not expected. However Principles enunciated in such

case law is expected to be covered without specific reference to individual

case.

2. Marks for Advanced Accounting & Auditing Paper VII & VIII tobe


Suggested Reading

1. Gupta Kamal: Contemporary Auditing; Tata McGraw-Hill, New Delhi

2. Tandon B.N.: Principles and Practice of Auditing;-S. Chand& Co,New Delhi.

3. PagareDinkar: Principles and Practice of Auditing;-Sultan-Chand& Co, New

Delhi

4. Sharma T.R.: Auditing Principles and Problems; SahityaBhawan, Agra.

5. RG. Saxena: Principle & Practicing of Auditing; Himalaya Publications.

6. Kamal Gupta: Fundamental of Auditing; Tata McGrew Hill, New Delhi.

7. S.V. Ghatalia: Practical Auditing; Allied Publisher.

8. Batra&Bagadia: Text Book of Auditing; Taxman Publication.

9. CA Vikas Oswal: Comprehensive Approach to Advanced Auditing &

Professional Ethics,Wolters Kluwer(India)Pvt.Ltd.

10. Ravi Puliani & Mahesh Puliani: Companies Act With Rules,Bharat law house

Pvt.Ltd.



Indian Economy: Planning and Policy-VI

CC-601



1 Agriculture

Importance of Agriculture in Indian Economy

agricultural production and productivity trends.-

factors effecting productivity and measure to increase

production and productivity.

Agricultural finance - need and important institution

providing finance - role, progress and evaluation of

co- operative agencies.

NABARD and KCC indebtedness of farmers- reason

and remedies.

25%

2 Service Sector

importance of service sector in Indian Economy -

Growth - contribution in GDP - reason for growth

(after 1991) - service sector and interstate,

international comparison, Employment GDP, FDI

Exports- Difficulties in obtaining information and

challenges.

25%

10 lectures

3 Tax structure

Indian Tax structure - Features - new tax structure

GST - objectives, Benefits and limitations.

25 %

12 lectures

4 International Trade

International Trade - objectives of import Export

policy - latest Foreign trade policy.

Indian and WTO - objectives - commitments - merits

and demerits- suggestions.

Recent Trends in a) Employment trends - causes of

unemployment and only mention of goverment

schemas.

poverty - reason- Multidimensional poverty

index (MDPI - as in UNDP report) Concept and

calculation- strategy of poverty Alleviation - only

mention of various remedies - letest global poverty

report ( World Bank Report )-

25 %

11Lectures



Business administration Paper - VI


Objectives:

1. To impart to the students the conceptual and procedural knowledge in the functional

areas of management like material, Production and tourism management.

2. To enable the students to understand the concept, principles and techniques to be applied

in the different function areas of management.

3. To develop the analytical and decision - taking abilities in the students through case

studies.


1 Materials Management

1. Concept, Importance and Scope of Materials Management

2. Sound Purchasing and purchasing policies

3. Inventory Control: Meaning and Importance

30%

2 Production Management

1. Meaning and scope of Production Management and

Meaning of Productivity

2. Plant Location

3. Production Planning and Control

4. T. Q. M. - Meaning, Characteristice, Importance &

Method's (Kaizen and Kairoyo, JIT(Just in Time) Six

Sigma, Quality Circle, Pareto analysis, Bench Marking

40%

3 Tourism Management

1. Introduction

2. Tourism Meaning, Concept, Definition, Characteristic,

Origin, Development

3. Tourism Management, Mining, Definition, Types Merits &

Demerits

4. Tourism Police of Gujarat & India

15%

4 Case Study 15%

Suggested Readings: 1. Materials Management N.K.Nair

2. Hand-Book of Business Administration Edited by Maynard

3. Production Management H.N. Broom

4. Factory Management K.G. Lockyer

5. Factory Management and Business Organisation A.S. Deshpande

6. Industrial Organisation & Management Lawrence L.A. Bethel, Franklin and Others

7. Business Administration and Factory Management B.K. Acharya

8. Factory Organization and Management S.P. Roy

9. Organisational Behaviour by L.M.Prasad.

10. Organisational Behaviour by Stephen Robbins.

11. Organisational Behaviour - K. Ashvaththapa

12. Organisational Behaviour –V.S.P. Rao

13. Management of New Concept of Direction Dr. Ramnik J. Yadav ( University Granth

Nirman Board, Ahmedabad )


Third Year B.Com. (Semester -IV)

Banking Paper -VII

Indian Banking & Currency System


Objectives:

1. To impact knowledge of Indian banking system to the students.

2. To provide conceptual understanding of control banking, financial

institution, mutual funds, currency management, economic development and

liberalization with reference to banking system.


1 Reserve Bank of India : Its organization, traditional and

promotional functions

20%

2 Monetary policy of R.B.I : Objectives of monetary policy,

Credit Control – its tools, its effects on price stability and

economic development, limitations of monetary policy

20%

3 Indian Money Market: Meaning and characteristics.

Discount and Finance House of India: its functions and

working

20%

4 Indian Currency System:

The present regulations of Note issue, Exchange Rate Policy

of RBI, Its objectives, Floating Exchange Rate Policy

20%

5 Recent development and current issues in banking and

financial institution :-

Management Of Non- Performing Assests By Banks,

Liberalization And Globalization Of Financial Institution,

Reform In Financial System.

20%

Suggested Readings:

1. Banking in India : S. G. Panandikar

2. Monthly Bulletins and Annual Reports of Currency and Finance RBI.

3. Trends and progress of banking in India: RBI publication.

4. Reserve Bank of India: Working and functions. RBI Publication.

5. Reserve Bank of India and Monetary Management: S. G Gupta.

6. A new horizon in Central Banking : Sid Mitra

7. Fundament al of Banking Theory and practice : A. K Basu

8. A hand book of Banking and Practice : K. C Shekhar

9. A review of Current banking theory and practice : SK Basu

10. History and problems of Indian currency D. K Malhotra

11. The Indian Rupee : R. K Kapuria

12. Currency banking finance :KP Sundram

13. Banking in the british Commonwealth (Indian Portion) R. S Sayers

14. Indian Banking : Vasant Desai

15. Village Banking: Prof. Smt. P. N Joshipura.



Statistics IX



LINEAR PROGRAMMING TECHNIQUES

1 Definition of general linear programming problems (L.P.P.),

formulation of LPP, examples of LPP occurring in various

fields. Graphical solution of LPP.

60%

2 Transportation problem (TP): Balanced and unbalanced T.P.,

methods for finding basic feasible solution: Matrix minima

method, Vogel's Approximation Method (VAM) and min

(min-max) method and Max(min-max) method, optimality

test, MODI method for improving an IBPS, optimal solution.

3 Assignment problem (AP), Hungarian method for solving an

Assignment problem, variations in Assignment problem

NON-PARAMETRIC TESTS

1 Introduction, comparison of parametric and non-parametric

tests

40% 2 Sign test for single sample and paired samples.

3 WillCoxon signed-rank test for one sample and paired

samples, Mann- Whitney test, Median test.

Suggested Readings:

1. Raiffa H. and Schalaifer R: applied Statical Decision Theory; Mit

Press,1968

2. HA Taha: Operations Research; Macmillan Publishing Co., 1990

3. Gass S.I.L. : Linear Programming and Applications McGraw Hills, 1975

4. Goon, A.M. Gupta, M.K. & Das Gupta B. : Fundamentals of Statistics;

World Press; Kolkata 1991

5. Gibhons JE.: Non Parametric Methods, McGraw Hills.

6. Siddney Seigal : Parametric Methods for Behavioral Sciences; McGraw

Hills.



MERCANTILE LAW -II



1 SALE OF GOODS ACT (1930)

Formation of contract of Sale, goods and their classification

, price, conditions and warranties, Transfer of property in

goods, Performance of the contract of sales, Unpaid seller

and his rights, Sale by Auction, Hire Purchase Agreement.

30%

2 THE COMPANIES ACT (2013)

Introduction of company, characteristics of company, Type

of companies, including one person small company and

producer company, formation of online registration of a

company, dormant company.

25%

3 COMPANIES ACT (2013)

Meaning, content and importance of Memorandum of

Association and Articles of Association, Doctrine of

Constructive notice and Indoor Management.

25%

4 NEGOTIABLE INSTRUMENT ACT, 1881

Introduction, Definition, Characteristics, Presumptions,

Types of Negotiable Instruments, Promissory Note, Bills of

Exchange, Cheque, Parties of Negotiable Instrument, Holder

and Holder-in-due-course.

20%

Suggested Readings:

1. Desai T. R : Indian Contract Act, Sale of goods Act and Partnership Act; S. C.

Sarkar & Sons Pvt. Ltd., Kolkata.

2. Singh Avtar : The principal of Mercantile Law; Easter Book Company; Lucknow

3. Kuchal M.C. : Business Law: Vikas Publishing House: New Delhi.

4. Kapoor N. D.: Business Law; Sultan Chand & Sons, New Delhi.

5. Chandha P. R. : Business Law : Galgotia, New Delhi.

6. Intellectual law series.

7. Intellectual property law by P. Narayan.

8. Singh Avtar : Company Law; Eastern Book co. Lucknow.

9. Kuchal M.C. : Modern Indian Company Law; Shri Mahavir Books, Noida.

10. Bagrial A. K. : Company Law; Vikas Publishing House, New Delhi

11. P.P. S. Gogna; Mercantile Law, S.Chand Publishing, New Delhi.

12. Bar Act - (a) The Patent Act - 1970

(b) The Trade Marks Act - 1999

(c) The Copyright Act- 1957

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