B.Com. Syllabus
Semester I
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COURSE CODECOURSE NAMECREDITS
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JBCH 011
Financial Accounting:
UNIT-I
Theoretical Framework: Accounting Definition, Double Entry System. The users of financial accounting information and their needs. Advantages and limitations of accounting. Bases of accounting; cash basis and accrual basis. The nature of financial accounting principles – Basic concepts and conventions. Financial accounting standards: concept, benefits, procedure for issuing accounting standards in India. Salient features of Accounting Standard(AS): 1(ICAI) Accounting process: Types Of Accounts, Rule for Journalizing , Vouchers, Posting into Ledger , Preparation of Vouchering, Subsidiary books, cash book: style, double & triple column, bills transactions, final accounts –Trading, Profit & loss Accounts & Balance sheet. Business Income- Measurement of business income- Net income: the accounting period, the continuity doctrine and matching concept. Objectives of measurement. Revenue recognition: The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method.
UNIT-II
Partnership Accounts: Partners and their types, rights & duties; Partnership deed, Goodwill, Admission, retirement/ dead; dissolution; Profit and loss Accounts and balance sheet.
UNIT-III
Hire Purchase System, Installment Payment System, Branch Accounting
UNIT-IV
Voyage Accounts, Accounting for Insurance Claims, Accounts of Insurance Companies an overview.
04 -
JBCH 012
Business Statistics:
UNIT-I
Definition, scope, importance and limitation of Statistics, method of collection and tabulation of data. Types of Statistical data. Preparation of frequency distribution and their graphic presentation including histogram. Measure of central tendency mathematical averages including arithmetic mean, geometric mean and harmonic mean. Properties and applications. Positional averages- mode, median and other partition values including quartiles, deciles and percentiles. Measure of dispersion- range, quartile, deviation, mean deviation, standard deviation and their coefficients, absolute and relative measure of dispersion.
UNIT-II
Simple correlation analysis- introduction, importance of correlation analysis. Simple multiple and partial correlation, linear and non linear correlation, measure of correlation- scatter diagram method. Karl Pearson's coefficient of correlation, Spearman's coefficient of rank correlation. Regression analysis: Difference between correlation and Regression, lines of Regression, method of least squares. Fitting Straight lines, properties of Regression lines, Regression coefficient and their properties.
UNIT-III
Probability: definition, objective and subjective, addition and multiplication theorem of probability, conditional probability, Bay's theorem, probability distribution: binomial, Poisson and normal.
UNIT-IV
Time series analysis- utility of time series, components of time series, time series models- addition and multiplication models, measurement of trend- graphic method, moving average methods, method of least squares. Fitting a straight line trend, seasonal variations, estimation of seasonal variations, method of simple averages, ratio to trend method, ratio to moving average method. Index number-meaning and uses of index numbers, construction of index numbers: fixed and chain base.
04 -
JBCH 013
Business Environment:
UNIT-I
The Concept of Business Environment, its significance and Nature, Matrix of Different Environmental Factors. The process of Environmental Scanning, Basic Philosophies of Capitalism and Socialism with their variants.
UNIT-II
The Politico-Legal Environment: The relationship between Business and Government in India. The constitutional provisions affecting Business, an introduction to some important business laws like MRTP, Industries (Development and Regulation) Act-1951, FEMA, SEBI, the competition law, The Changing Dimension of these Laws and their impact on Business.
UNIT-III
The Economic Environment: The philosophy strategy and planning in India. The concept of mixed economy, The public Sector and the private sector their changing Roles. The Industrial Policy in India in recent years. The Economic Reforms, Liberalization and Globalization and their impact on Business. Development of Financial Institutions and their Relevance to Business Operations. Regulatory Frame work.
UNIT-IV
Socio-Cultural Environment in India: Salient features of Indian Culture and Values and their Impact on Industrialization and Economic growth. Emergence of Middle Class, New Demand for Consumer Industries, Consumerism. Development of Business Entrepreneurship in India, Social Responsibility of Business. The Problem of Selecting Appropriate Technology. The Multinationals as a source of Technology. World Trade Organization.
04 -
JBCH 014
Principles of Management:
UNIT-I
Definition, Nature, Scope and significance of Management, the evolution of Management thought, Approaches of management, contributions of F.W. Taylor, Henry Fayol and Chester Bernard to Management Science. Functions of a manager. Social responsibility of Managers, Values and Ethics in Management.
UNIT-II
Planning: Definition, Nature, Scope and significance of Planning, Objectives, Steps of Planning, and Decision making as key step in planning. The process and techniques of Decision Making, Long Range Planning, Strategies and policies.
UNIT-III
Organization: Definition, Nature, Scope and significance, Types of Organization, Approaches to Departments, Line and Staff relationship. Delegation of authority. Centralization and Decentralization, Committee system, determinants of effective organizing, Staffing – nature and significance, Selection, Appraisal and Development of Mangers.
UNIT-IV
Directing And Controlling: Issues in managing Human factors, Motivation – nature, scope and significance, Theories and techniques of communication, - Definition and significance, Communication Barriers, Building effective communication system. Definition and Elements of Control Techniques, Coordination, Determinants of an Effective Control System, Managerial Effectiveness.
04 -
JBCH 015
Indian Economy:
UNIT-I
Market Economy Land Reforms Commercialization of agriculture; Policy of discriminating protection Monetary and currency developments; Taxation system during the British period. Economic consequences of British rule / Colonial exploitation—forms and consequences; Case for protection of Indian industries, Indian economy at the time of independence/ colonial economy.
UNIT-II
Structure of the Indian Economy: Basic features, Natural resources — Land, water and forest resources, Broad demographic features — Population size and growth rates, sex composition, rural-urban migration, occupational distribution, Problem of over-population, Population policy, Infrastructure development, National Income-methods & trends, Poverty, unemployment & inflation—causes, effects, remedies, trends.
UNIT-III
Planning in India: Objectives, Strategy, Broad achievements and failures, Current Five Year Plan — Objectives, allocation and targets, Economic reforms- Rationale behind economic reforms; Progress of privatization and globalization. Agriculture – nature & importance; Trends in agricultural production and productivity; Factors determining productivity; Land Reforms; New agricultural strategy and Green Revolution; Rural credit, Agricultural marketing. Industry -Industrial development during the planning period; Salient features of Industrial policy of 1948, 1956, 1977 and 1991; Industrial licensing policy; Growth and problems of small scale industries; Role of public sector enterprises in India's industrialization.
UNIT-IV
Role of foreign trade; Trends in exports and imports; Composition and direction of India's foreign trade; Balance of payments crisis and the economic reforms — Export promotion measures and the new trade policies. New economic reforms – Liberalization, privatization & globalization; Rational behind economic reforms; progress of privatization & globalization. Foreign capital — FDI, Multinational corporations (MNCs).
04 -
Total Credits20