B.Com. Syllabus

Semester III

  • COURSE CODE
    COURSE NAME
    CREDITS
  • JBCH 031

    Computer Applications and Information System:

    UNIT-I

    Basic Concepts: Characteristics, Advantages, Limitations, Types of Computers. Applications of computers. Essential components of Computers. Data Representation –ASCII, Hardware, Firmware, Liveware, Software. System Software: Operating System, Translators, Interpreter, Compiler, Assemblers, Linkers. Application Software: General Purpose Packaged software and tailor made software. Internet, Internet & E- Commerce, Extranet, Net Etiquette, World Wide Web, Internet Protocols. Usage of Internet to society. Search Engines, Applications of IT in Business.

    UNIT-II

    MS OFFICE: MS WORD, MS EXCEL and MS POWERPOINT. Data, Information, Database Management System, its advantages, Concept of Data Warehousing and architecture.

    UNIT-III

    Information System: Introduction, Foundation, its types and characteristics, fundamentals of information systems, Solving business problems with information systems, Effectiveness and efficiency criteria in information system. Management Information Systems: Definition of MIS, Concept of an MIS, Structure of MIS, MIS verses Data processing, MIS & Decision Support Systems, MIS & Information Resources Management.

    UNIT-IV

    Concepts of planning & control: Concept of organizational planning, The Planning Process, Computational support for planning, Characteristics of control process, The nature of control in an organization. Information System for Business Operations, Information System for Managerial Decision Support Security & Ethical challenges, Planning & Implementing changes, Advanced Concepts: Enterprise Resource Planning, Supply Chain Management, Customer Relationship Management and Procurement Management.
    04
  • JBCH 032

    Cost Accounting:

    UNIT-I

    Introduction: Meaning, objectives and advantages of cost accounting, difference between cost accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object. Elements of cost. Installation of a costing system. Methods of pricing of material issues – FIFO, LIFO, Weighted Average. Inventory control – concept and techniques (fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory systems). Material losses and their treatment.

    UNIT-II

    Accounting and Control of Labour Cost: Time keeping and time booking, concept and treatment of idle time, over time and labour turnover. Overheads: Classification, allocation, apportionment and absorption of overhead. Single out put costing and Job costing, Machine hour Rate.

    UNIT-III

    Methods of Costing: Contract Costing. Process costing (process losses, valuation of work in progress, joint and byproducts.) Service costing (only transport). Treatment of certain items in costing like interest on capital, packing expenses, bad debts, research and development expenses. Activity based cost allocation. Ratio analysis.

    UNIT-IV

    Marginal Costing- Meaning, Assumptions and uses. Cost-Volume-Profit Analysis: Break-even analysis, Decision making areas - products mix, make/Buy, pricing decisions.
    04
  • JBCH 033

    Human Resource and Office Management:

    UNIT-I

    Introduction: Nature, Function & Importance of Human Resource Management, Development of Human Resource management, Human Resource Planning - Quantitative & qualitative. Dimensions: Job Analysis, Job Description & job Specifications, Sources of Recruitment, Selection Process-Test & interviews.

    UNIT-II

    Training & Development: Concepts & Importance, Types of Training, On the job & off The job Training methods, methods of executive Development, Performance management System, Methods of performance appraisal, Job Changes-transfers & promotions, Human Relation: Employee health ,Employee Welfare & Social security.

    UNIT-III

    Industrial Psychology: Meaning, Scope, functions, activities & limitations. Monotony, Fatigue Boredom. Motivation Theories: Maslow, X & Y theory & Hertzberg's theory. Compensation: Components of Compensation: Incentives, methods of Payment, Reward, Punishment & commitment.

    UNIT-IV

    Office Management: Definition, Elements & Functions of Modern Office, office accommodation & layout, office environment. Organization structure: Types of Organization, Typing and Duplicating, Office Reports: Kinds of Report, Preparing good Report. Record Management: Classification, Filling System, Indexing, Office system and Procedures. Personnel Management: office supervision, Work Measurement.
    04
  • JBCH 034

    Marketing Management:

    UNIT-I

    Introduction: Nature and scope of marketing, Modern marketing concept, Marketing mix. Marketing management process: an overview. Marketing environment - macro & micro environmental components; consumer buying process; factors influencing consumer buying Behaviour.

    UNIT-II

    Market Segmentation: meaning & benefits, basis & criteria of segmentation; Positioning: meaning and importance, major basis of positioning a product. Product: Concept, Product classifications, Major product decisions: Product attributes, Branding, Packaging and labeling, after sales service, Concept of product mix and product line, Product life cycle.

    UNIT-III

    Pricing: Significance, Factors affecting price determination, major pricing methods, Pricing policies: Geographical pricing, product line pricing, Discounts and rebates. Distribution: Channels of Distribution-Meaning and importance, Types of distribution channels. Retailing and Wholesaling: Distribution Logistics; Objectives, concepts and elements and types.

    UNIT-IV

    Promotion: Nature and importance, Communication process. Methods of promotion: their distinctive characteristics, Concept of integrated communication. Promotion mix and factors affecting promotion mix. Rural marketing: Growing Importance; Distinguishing characteristics of rural markets; Understanding rural consumers and rural markets; Marketing mix planning for rural markets.
    04
  • JBCH 035

    Operations Management:

    UNIT-I

    Operations Management. Duties and Responsibilities of Operations Management. Production Function Systems approach to Operations Management. Manufacturing system Mass Batch, Job-Shop and Project.

    UNIT-II

    Plant location: 'Nature, Factors considered in location, Methods and Type of areas. Plant layout. Objective of good layout, Factors influencing layout and Types of layout. Material Handling Equipment. Importance, Objective, Principles, Factors affecting selection of equipment and types of handling equipment.

    UNIT-III

    Work Study: Method study and work measurement- Importance, Objectives, Application areas. Steps in method study and Techniques of work measurement. Production Planning and Control Role and Scope of PPC in Operations Management, Factors influencing production planning and benefits of production control.

    UNIT-IV

    Inventory Management: Factors influencing inventory management and Objectives of inventory management, Techniques of inventory management, Quality Control and Materials Management.

    04
  • Total Credits
     
    20