B.Com. Syllabus
Semester II
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COURSE CODECOURSE NAMECREDITS
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JBCH 021
Corporate Accounting:
UNIT-I
Accounting For Share Capital: Issue, forfeiture and reissue of forfeited shares- Issues of rights and bonus shares-SEBI Guidelines-Concepts of book building, demat shares and Employee Share option Scheme (ESOS), Redemption of preference shares and buy back of shares. Debentures: Types, issue at par, discount & premium and redemption of debentures.
UNIT-II
Final Accounts: Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration. Disposal of company profits. Valuation Of Goodwill And Valuation Of Shares: Concepts and calculation – simple problem only.
UNIT-III
Amalgamation Of Companies: Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction. Accounts Of Holding Companies/Parent Companies: Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).
UNIT-IV
Liquidation of Companies: Meaning & Methods of Liquidation.
04 -
JBCH 022
Business Economics:
UNIT-I
Definition; Nature and scope of Business Economics; Demand Estimation and Demand Forecasting; Law of demand. Demand Elasticity: Concept and types; methods of measurement. Indifference Curve Technique: Income, Price and Substitution effects. Some applications of indifference curves.
UNIT-II
Production Function; Law of Returns; Returns to scale and scope; Costs in the Short Run; Long-Run Cost Curves; 'L' shaped cost curves, Cost functions. Break Even Analysis.
UNIT-III
Price and Output Decisions under Perfect Competition; Price and Output Decisions under Monopoly; Price and Output Decisions under Monopolistic Competition; Price and Output Decisions under Oligopoly. Various models of oligopoly, Behavior Pricing policies.
UNIT-IV
National Income Analysis, Consumption function and investment function, Inflation, monetary and fiscal policies, Business Cycles.
04 -
JBCH 023
Public Finance:
UNIT-I
Definition and scope of Public Finance, Concept of Private and Public goods, Principle of Maximum Social Advantage, Sources of Public Revenues, Types of taxes, Principles/Canons of Taxation, The Benefit Approach of Taxation, The ability-to-pay Approach, Incidence and effect of taxation.
UNIT-II
Principles of Public Expenditure, Wagner's Law, Wiseman Peacock Hypothesis, Effect of Public expenditure on Production and Distribution, Public Debt: Classification, effect , burden, repayment and management of Public debt.
UNIT-III
Objectives and instruments of Fiscal Policy, Role of Fiscal Policy in under-developed counties, Indian Federal finance:- financial relations between Central Government, State Government and local bodies, Finance Commissions and their recommendations.
UNIT-IV
Deficit financing: Concepts, Deficit financing in India, State and local Finances:- Heads of revenues and items of expenditures, Analysis of trends in Central Government's revenues.
04 -
JBCH 024
Banking, Insurance and Risk Management:
UNIT-I
Banking System in India, RBI – role, functions, monetary policy and credit control, commercial banking in India. Operational Aspect of commercial banks in India, Relationship b/w Banker and customers, Types of customer a/c, Cheques.
UNIT-II
Negotiable Instruments, Bills of Exchange and Promissory notes, ancillary Services of the Bankers. Employment of funds by Commercial Banks, Types of securities.
UNIT-III
Introduction: Meaning and Definition of insurance in general and in India in particular. Basic nature of insurance. Elements of Insurance, Meaning of Life Insurance. Nature & types of Life Insurance Policies, Operating Aspects of Life Insurance Companies. General Insurance Organizations, Management of General Insurance Business, Nature & types of General Insurance Policies, Operating Aspects of General Insurance Companies. Scope of coverage of fire insurance and Marine insurance, Motor insurance. Regulatory provisions under Insurance Act 1938, and IRDA Act 1999.
UNIT-IV
Basic concept to risk, classification of risks, and process of risk management. Identification and evaluation of risk–risk analysis. Risk control–loss prevention and its importance. Risk financing and Transfer of risks. Risk retention and its importance/basis of reinsurance.
04 -
JBCH 025
Business and Industrial Laws:
UNIT-I
The Indian Contract Act 1872, Contract – meaning, characteristics and kinds, Essentials of valid contract- Offer and acceptance, consideration, contractual capacity, free consent. Void agreements, Discharge of contract– modes of discharge including breach and its remedies. Contingent contracts, Quasi-contracts, Contract of Indemnity and Guarantee, Contract of Bailment, Contract of Agency.
UNIT-II
Indian Sale of Goods Act 1932, Contract of sale, meaning and difference between sale and agreement to sell. Conditions and warranties, Transfer of ownership in goods including sale by non-owners Performance of contract of sale, Unpaid seller–meaning and rights of an unpaid seller against the goods and the buyer. The Payment of Wages Act 1936: Introduction, Wages, Responsibility for payment of wages, Fixation of wages, Time of payment, Mode of payment, Deductions from wages.
UNIT-III
Negotiable Instrument Act: kinds and characteristics of Negotiable Instruments, Holders and Holder-in-due course, Privileges of Holders-in-due course. Negotiation and endorsement, crossing of cheques, types of crossing, bouncing of cheques. Information Technology Act 2000: Definitions; Digital signature; Electronic governance; Attribution, acknowledgement and dispatch of electronic records. Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers (h) Penalties and adjudication, Appellate Tribunal.
UNIT-IV
The Industrial Dispute Act 1947, Introduction, Scope and Objectives, Definitions: Industry, Layoff, Lockout, Strike, Retrenchment, Authorities under this Act, Power and duties of authorities, unfair labour practices, Penalties. The Factory Act, 1948: Introduction, Definitions: Manufacturing Process, Factory, Occupier, Inspector, Powers of Inspector, Health, safety, Welfare measure, working hours of Adults, Restriction on employment of women, Annual leave with wages, and General penalty for offence
04 -
Total Credits20