B.Com Programme CBCS Faculty of Commerce, … cbcs syllabus.pdfB.Com Programme CBCS Faculty of Commerce, M.V.S. College, Udaipur 1 Department of Accounting Semester-I CC-1: Fundamentals

B.Com Programme CBCS Faculty of Commerce, M.V.S. College, Udaipur

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Department of Accounting

Semester-I CC-1: Fundamentals of Accounting-I

Lectures: 75 Marks: 100

Objective: The objective of this paper is to help students to acquire conceptual knowledge of the

financial accounting and to impart skills for recording various kinds of business

transactions.

Unit-I (3Weeks)

• Introduction to Accounting

• Conceptual Framework of Accounting

• Basic Accounting Procedures

Unit-II (3Weeks)

• Bank Transactions and Bank Reconciliation Statements

• Bills of exchange

Unit-III (3Weeks)

• Rectification of Errors

• Capital Expenditure and Revenue Expenditure

Unit-IV (3Weeks)

• Preparation of Final accounts

• Adjustments and Adjustments Entries

Unit-V (3Weeks)

• Final Accounts with Adjustments


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Suggested Readings:

1. Lal, Jawahar and Seema Srivastava, Financial Accounting, Himalaya Publishing House. 2. Monga, J.R., Financial Accounting: Concepts and Applications, Mayoor Paper Backs,

New Delhi. 3. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,

New Delhi. 4. S. N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi. T.S, Grewal,

Introduction to Accounting, S. Chand and Co., New Delhi 5. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi. 6. Bhushan Kumar Goyal and HN Tiwari,Financial Accounting,Vikas publishing House,

New Delhi. 7. Jain, S.P. and K.L. Narang. Financial Accounting. Kalyani Publishers, New Delhi. 8. Compendium of Statements and Standards of Accounting. The Institute of Chartered

Accountants of India, New Delhi 9. Goldwin, Alderman and Sanyal ,Financial Accounting ,Cengage Learning 10. Gupta R.L. and Radhaswamy; M : Financial Accounting, Sultan Chand and sons, New

Delhi. 11. MougaJ.R.,AhujaGirishandSehgalAshok: Financial Accounting, Mayur Paper Book,

Noida. 12. Shukla M.C., Grewal T.S. and Gupta S.C. : Advanced Acounts : S. Chand & Co., New

Delhi 13. Rao, N.S. and Heda B.L. : Financial Accounting : Alka Publications, Ajmer 14. foŸkh; ys[kkadu % izks- ,u-ih- vxzoky] izks- ,l-lh- tSu vkfn jes'k cqd fMiks] t;iqj

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Department of Business Administration Semester-I

CC-2: Business Regulatory Framework


Objective: The objective of the course is to impart basic knowledge of the important business

laws along with relevant case law.

Unit –I (3Weeks)

Law of contract (1872, Nature of contract, Classification: Offer and acceptance: Capacity of

Parties of contract, free consent: Consideration &legality of object, Agreements declared void:

Performance of contract: Discharge of contract: Remedies for breach of contract

Unit- II (3Weeks)

Special contracts: Indemnity: Guarantee, Bailment, Pledge, Agency

Unit-III (3Weeks)

Sales 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 sale,

Unpaid Seller and his rights, Sale by auction.

Unit-IV (3Weeks)

The Consumer Protection Act 1986 ; Salient Features; Definition of consumer Redressal

machinery.

Unit-V (3Weeks)

Factories Act 1948: Main Provisions.

Suggested Readings: 1. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company, Lucknow. 2. Kuchhal M C, Business Laws, Vikas Publishing House, New Delhi 3. Tulsian P.C., Business Law, Tata McGraw Hill, New Delhi. 4. Sharma, J.P. and Sunaina Kanojia, Vyavsayik Sanniyam, Delhi University Hindi Cell. 5. Chadha P R Business Law, Galgotia Publishing Company, New Delhi 6. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi. 7. Sharma B.P., Jain Rajeev : Mercantile Law (Hindi) 8. Dr. R.L. Nolakha : Business Lawsa (Business Regulatory Framework): Ramesh Book

Depot. Jaipur.


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Department of Accounting Semester-I

CC-3: Basic Statistics


Objective: The objective of this course is to familiarize students with the applications of

statistical techniques in business decisions.

Unit –I (3Weeks)

1. Meaning and definition of statistics: Function; Importance, Limitations, Distrust of Statistics.

2. Collection, Classification and tabulation of data.

Unit- II (3Weeks)

Measures of Central tendency: Meaning and definition of central tendency, utility and limitations

of statistical average, essential properties of an ideal average, types of statistical averages of

suitable average. Limitations of averages.

Unit-III (3Weeks)

Measures dispersion and skewness –Meaning, definition of dispersion, objectives and

importance of measuring dispersion. Absolute and relative measures of dispersion.

Characteristics of a good measure of dispersion, inter-relationship between different measures of

dispersion, Selection of an appropriate measure of dispersion.

Skewness – Meaning, test of skewness, measures of skewness, difference between dispersion

and skewness.

Unit-IV (3Weeks)

Index Number-Concept, utility and methods: Simple and weighted average of relatives and

aggregation Index number. Fisher’s Ideal Index number and tests, errors. Splicing and base

shifting.


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Unit-V (3Weeks)

Analysis of Time Series-Concept of Time series, components of Time series, Analysis of Time

series, Trend, Seasonal and Cyclical fluctuations, Applications of Time series analysis in

business.

Suggested Readings:

1. J. K. Sharma, Business Statistics, Pearson Education. 2. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House. 3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New

Delhi. 4. Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of India,

New Delhi. 5. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill

Publishing Co. 6. Rao,Suthar Gupta: Business Statistics: Ajmera Book Depot, Jaipur


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Department of Banking and financial Management Semester-I

CC-4: Business Economics


Objective: Objective of the course is to acquaint the students with the concepts of Business

economics dealing with consumer behaviour and make them understand the supply side of the market through the production and cost behaviour of firms.

Unit-I (3Weeks)

Business Economics : Meaning and definition of Business Economics, Characteristics Of

Business Economics, Role or importance of and application of Business Economics in business

decisions. Scope of business economics, difference between traditional economics and modern

economics, relationship with other subjects, business economists and role of a business

economist in business and responsibilities of a business economist

Unit-II (3Weeks)

Demand Meaning and definition of demand, characteristics of demand, assumptions ,

assumptions main characteristics of law of demand, reasons under laying the law of demand,

exceptions of law of demand, difference between extensions and contraction of demand and

increase and decrease in demand, types of demand, determinants of demand or factors

influencing the demand.

Elasticity Of Demand: Concepts, types and meaning and elasticity of demand, Determinants of

elasticity of demand and importance of elasticity of demand.

Unit-III (3Weeks)

Production Function: Production function In short run or law of variable proportion;

Production function on long run or returns to scale:- Law of Increasing, constant and diminishing

returns to scale.


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Unit-IV (3Weeks)

Market Structure: Market structures and business objectives of a business firm

Perfect competition- Meaning definition and characteristics of perfect competition, Equilibrium

of firm and industry, price and output determination under perfect competition under short and

long run.

Monopoly- Meaning definition and characteristics of monopoly, Equilibrium of firm and

industry, price and output determination under monopoly under short and long run. Comparison

with perfect competition and monopolistic competition.

Unit-V (3Weeks)

Discriminating monopoly Meaning definition and characteristics of discriminating monopoly,

Equilibrium of firm and industry, essential conditions for price discrimination, types of price

discrimination, price and output determination under discriminating monopoly.

Monopolistic competition or imperfect competition Meaning definition and characteristics of

monopolistic competition, Equilibrium of firm and industry, price and output determination

under monopolistic competition under short and long run. Comparison with perfect competition

and monopoly.

Suggested Readings:

1. Salvatore, D. Schaum's, Outline of Theory and Problems of Microeconomic Theory,McGraw-Hill, International Edition, New Delhi.

2. Ahuja, H.L., Business Economics, S. Chand & Co., New Delhi. 3. Pindyck, R.S., and D.L. Rubinfeld, Microeconomics, Prentice-Hall of India Pvt. Ltd. 4. Deepashree, Business Economics, Ane Books Pvt. Ltd., New Delhi. 1. Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East-West

Press, New Delhi. M.D. Agarwal & Som Deo: Business Economics (English) 2. PC Agarwal & M.D. Agarwal: Business Economics (Hindi) 3. Saraswat B.P., Lodhe R.C., and Others : Business Economics (Hindi and Engish). 4. Trivedi I.V. and Sharma M.K.: Business Economics (H 5. Ojha B.L.:: Business Economics (Hindia). 6. C.M. Chaudhary: Business Economics (Hindi). 7. John P. Gould, Jr. and Edward P.Lazear: Microeconom Theory All India Traveller, Delhi. 8. Browing Edger, K.and Browing Jacquenlence M,: Microeconomic Theory and

Application; Kalyani, New C 9. Watson Domald S. and Getz Molcolm: Price Theory and Uses; Khosla Publishing House,

New Delhi.


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Faculty of Commerce Semester-I

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AEC-1(ii): Gender and Society


Objectives:-

To make the students to have familiarity with the existing socialization pattern in the society, functioning of institutions and disseminate gender sensitive approaches.

Unit-I (3Weeks)

Concept of Gender and Gender Identity, Formulation from biological identity of sex to social identity of Gender, Gender Divisions of Labour, Patriarchy: Structure and its functioning with social institutions

Unit-II (3Weeks)

Concept of Development and Its Historical Development, Concept of Development, Prerequisites and Principles Social Change, Development and Modernisation, Difference between Growth and Development, Development with Human Face and Sustainable Development

Unit-III (3Weeks)

Status of Women in Indian Society, Condition of women in different Societies in India, Status of Women in different Sectors of Development, Social Problems related to Women.

Unit-IV (3Weeks)

Women, Environment, Migration and Displacement, Relationship between Environment and Women, Women and Displacement, Women and Migration.

Unit-V (3Weeks)

Women's Movement, Organisations and NGOs, Women's Movement and Issues of Development formation of Women's Organisation: New Leaderships and Development of Women's Networks NGOs and Their Strategies of Management of Gender Issues Gender Matrix.


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Suggested Readings: 1. Desai, Neera and M. Krishnaraj. 1987, Women and Society in India. Delhi: Ajanta. 2. Ghadially, Rehana (ed.) 1988, Women in Indian Society, New Delhi: Sage, 3. IndiaGovernrnent of India. 1974. Towards Equality: Report of the Committee on the Status of Women. 4. John, Mary, 1996, 'Gender and Development in India. 1970s-1990s: Some Reflections on the Constitutive Role of Contexts', Economic and Political Weekly, 23 November. pp. 3071-77. 5.Omvedt, Gail. 1975, 'Caste, Class and Women's Liberation in India,' Bulletin of ConcernedAsian Scholars 7. 6.Gandhi, N. and N. Shah. 1992. The Issues at Stake: Theory and Practice in the Contemporary Women's Movement in India for Women.


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OE-1(i): Indian Economy


Objectives:-

• To understand the Changes in government policy. • To understand the Changes in economic growth and development • To acquaint with the changes in the occupational structure.

Unit-I (3Weeks)

Main features of the Indian Economy, characteristics of Developing Economy, the concept of

Economic growth and Economic development, factors of economic development

Growth of population, main feature of population, Labour force and occupational distribution of

population, Population problem and current population policy.

Unit-II (3Weeks)

Agriculture & Industry

Agriculture; characteristics and importance of agriculture in India, Land reforms, problems of

sub- division and fragmentation. Rural Indebtedness and agriculture credit with special

reference to institutional credit. Current Agriculture Policy.

Industry: Role and problems of cottage and small scale industry in the developing economy,

Industrial Policy, Industrial finance.

Unit-III (3Weeks)

Foreign Trade & Aid Recent trends in India's foreign trade, Direction and composition of foreign trade, current

foreign trade policy, export promotion, measures, Foreign Aid : size and utilization of foreign

aid. Balance of payment crisis and the new economic reforms.

MNC's and their impact on Indian Economy.


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Unit-IV (3Weeks)

Broad objectives and strategies of five year plans, Current five year plan - its strategy, objectives

and achievements. Review of Economics progress under planning in India.

Unemployment problem & poverty alleviation programmes in India, New Economic Reforms,

liberalisation, privatisation & Globalization.

Unit-V (3Weeks)

Economy of Rajasthan: The position of Rajasthan in Indian Economy. Overall evaluation of planning in Rajasthan ,

Critical study of current Five year plan, Specific problems of economy of Rajasthan – Famines

& Drought.; Environmental Pollution, Tourism Development in Rajasthan. Constraints in

Economic Development of Rajasthan.

Suggested Readings: 1.Mishra S.K. : Indian Economy - its Development & Puri V.K. Experiment, Himalaya Publication. 2.Ruddra Dutt & : Indian Economy, S.Chand & Company, Sundaram New Delhi 3.A.N. Agrawal : Indian Economy (Company, Witely

Eastern Ud) New Delhi, Latest Ec.

4. Dhingra, I.C. : The Indian Economy - Environment & Policy - S.Chand & Co, [)elhi.

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OE-1(ii): Human Geography


Objectives:-

1. To understand the Human Geography as a basic branch of Geography along with the Dichotomy Environmentalism and possibilism

2. It aims to understand the Racial groups in the world and man- environment conflict and Ecological crises

3. To understand world population growth and distribution and it also aims to familiarize the students to the population policies.

Unit-I (3Weeks)

Definition, aims & scope of human geography. Relationship of human geography with other

social sciences. Five elements of the study of human geography.

Unit-II (3Weeks)

Fundamental principle of human geography- Principle of activity, Principle of terrestrial unity,

Principle of environmental adjustment, Elements of human geography by Jean Bruhnes and

Huntington.

Unit-III (3Weeks)

Environment and antiquity of man - Paleolithic and Mesolithic man, Old civilizations of the

world, human races meaning and criteria, classification of races by Griffith Taylor and Guha.

Unit-IV (3Weeks)

Impact of environment on the habitat, economy and society of the following primitive people -

Eskimo, Pygmy, Bushman, Bhil, Gond and Naga. Distribution of population, density, growth of

population, migration problem, population explosion - causes, impact and solution.

Unit-V (3Weeks)

Human settlements, building material, pattern and types of rural settlement, Difference between

rural and urban settlements, cultural realms of the world.


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Suggested Readings:

1. Parpillo : Human Geography, Longmen Publ., London

2. Bergwah, Edward E. : Human Geography, Culture Connections and Lanscape, Prentice-Hall, New Jersey

3. De Blij H.J. % Human Geography, John Wiley, New York

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Department of Accounting B.Com. II Semester

CC-1: Fundamentals of accounting-II


Objective: The objective of this paper is to help students to acquire conceptual knowledge of the

financial accounting and to impart skills for recording various kinds of business

transactions

Unit-I (3Weeks)

1. Introduction of Partnership Accounts

2. Treatment of Goodwill in Partnership Accounts

3. Admission of new Partner

Unit-II (3Weeks)

1. Retirement of a Partner

2. Death of a Partner

3. Dissolution of partnership Firm

Unit-III (3Weeks)

1. Final Accounting for Professional Firms and Educational Institutions

2. Self –Balancing Ledgers

Unit-IV (3Weeks)

1. Depreciation

2. Insurance Claims

Unit-V (3Weeks)

1. Consignment Accounts

2. Joint Venture Accounts


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Suggested Readings: 1. Lal, Jawahar and Seema Srivastava, Financial Accounting, Himalaya Publishing

House. 2. Monga, J.R., Financial Accounting: Concepts and Applications, Mayoor Paper

Backs, New Delhi. 3. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand &

Co., New Delhi. 4. S. N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi. T.S,

Grewal, Introduction to Accounting, S. Chand and Co., New Delhi 5. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi. 6. Bhushan Kumar Goyal and HN Tiwari,Financial Accounting,Vikas publishing

House, New Delhi. 7. Jain, S.P. and K.L. Narang. Financial Accounting. Kalyani Publishers, New Delhi. 8. Compendium of Statements and Standards of Accounting. The Institute of

Chartered Accountants of India, New Delhi 9. Gupta R.L. and Radhaswamy; M : Financial Accounting, Sultan Chand and sons,

New Delhi. 10. MougaJ.R.,AhujaGirishandSehgalAshok: Financial Accounting, Mayur Paper

Book, Noida. 11. Shukla M.C., Grewal T.S. and Gupta S.C. : Advanced Acounts : S. Chand & Co.,

New Delhi 12. Rao, N.S. and Heda B.L. : Financial Accounting : Alka Publications, Ajmer 13. foŸkh; ys[kkadu % izks- ,u-ih- vxzoky] izks-,l-lh- tSu vkfn jes'k cqd fMiks]

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Department of Business Administration Semester-II

CC-2: Principles of Management


Objective: The course aims to provide basic knowledge to the students about the organisation and management of a business enterprise.

Unit-I (3Weeks)

Introduction: Concept, Nature, Process & Significance of Management, An overview of

functional areas of Management, Development of Management Thought.

Unit-II (3Weeks)

Planning: Concept, Process and Types, Decision making Concept and Process; Corporate

planning strategy formulation, concept of strategic planning. Management by objectives.

Unit-III (3Weeks)

Organizing: Concept, Nature, Process & Significance: Authority and Responsibility; Delegation

of Authority. Centralization and Decentralization; Departmentation; Organization Structure-

Forms.

Unit-IV (3Weeks)

Motivation and Leading People at work; Motivation- Concept; Theories, Maslow, Herzberg, MC

Gregor and Ouchr, Financial and non-financial incentives; Leadership- Concept and Leadership

styles, Leadership theories, Communication- Nature, Process and Barriers in Effective

communication.

Unit-V (3Weeks)

Managerial Control; Concept and process, Effective Control system; Techniques of control

traditional and modern. Management of change; Concept, nature and process of planned

change; Resistance to change, Emerging horizons of management in a changing

environment.


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Suggested Readings:

1. Singh, B.P. & Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi.

2. Shankar, Gauri; Modern Business Organisation, Mahavir Book Depot, New Delhi. 3. Tulsian, P.C.; Business Organisation & Management, Pearson Education, New Delhi. 4. Tripathi, P.C.; Principles of Management, Tata McGraw Hill Publishing, New Delhi. 5. Barry, Jim, Chandler, John, Clark, Heather; Organisation and Management, Thompson

Learning, New Delhi. 6. Bushkirk, R.H.; Concepts of Business: An Introduction to Business System, Dryden Press,

NY. 7. Douglas, MCgregor.; The Human Side of Enterprise, McGraw Hill, New York. 8. Kotler, Philip; Marketing Management: Analysis, Planning, Implementation & Control,

Prentice-Hall of India, New Delhi. 9. Robbins, Stephen P.; Business Today: New World of Business, Harcourt College

Publishers, Fortworth. 10. Buffa, Elwood S.; Production/Operations Management, Prentice Hall of India, New

Delhi. 11. Weihrich and Knotz, etal: Essentials of Management; Tata McGraw Hill, New Delhi. 12. Sudha, Shrimali & Vyas: Principles of Business s-\ Management (Hindi)

Ajmera Book Company, Jaipur. 13. J.P. Singhal: Principles of Business Management (Hindi) Ajmera Book Company,

Jaipur 14. Dr. R.L. Nolakha: Principles of Management: Ramesh Book Depot, Jaipur.


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Department of Business Administration Semester-II

CC-3: Principles of Marketing


Objective: The objective of this course is to provide basic knowledge of concepts, principles,

tools and techniques of marketing.

Unit-I (3Weeks)

Introduction: Nature and scope of marketing; Importance of marketing as a business function,

and in the economy;

Marketing Concepts traditional and modern; selling vs. marketing; marketing mix; marketing

environment.

Unit-II (3Weeks)

Consumer Behaviour and Market Segmentation: Nature, scope and significance of consumer

behavior, market segmentation concept and importance; bases for market segmentation.

Unit-III (3Weeks)

Product; concept of product, consumer and industrial goods; product planning and Development;

Packaging: role and functions: Brand name and trade mark; After sales service, Product life

concept.

Price: Importance of price in the marketing mix; Factors affecting price of a product/ service;

Discounts and rebates.

Unit-IV (3Weeks)

Distribution channels and physical distribution: Distribution channels- concept and role; Types

of distribution channel; factors affecting choice of a distribution channel; Retailer and

wholesaler, physical distribution of goods: Transportation: Warehousing: Inventory control,

order processing.


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Unit-V (3Weeks)

Promotion: Methods of Promotion: Optimum promotion mix; Advertising media- their relative

merits and limitations; Characteristics of an effective advertisement, personal selling; Selling as

a career. Classification of a successful sales person. Function of salesman.

Suggested Readings:

1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A South Asian Perspective, Pearson Education.

2. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin. 3. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi. 4. Chhabra, T.N., Principles of Marketing, Sun India Publication. 5. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing

Concepts and Cases, Tata McGraw Hill (Special Indian Edition). 6. Czimkota, Marketing Management, Vikas Publishing House (P) Ltd. 7. Armstrong, Gary, and Kotler, Philip, The Essentials of Marketing, Pearson Education,

New Delhi. 8. Sharma, Sharma, Jain: Marketing Management: Apex Publishing House, Udaipur

(Hindi).


21

Department of Banking and financial Management Semester-II

CC-4: Business Environment


Objective: The objective of the course is to expose students to the concept, importance and

dynamics of business environment and India’s involvement with global business

operations. The course also discusses theoretical foundations of business

environment to the extent these are relevant to understand the mechanics of global

business operations and economic development.

Unit-I (3Weeks)

Economic Environment:-Meaning, Factors affecting economic environment.

Economic Planning:-Importance, objectives and techniques of Indian Planning; New Economic

Policy and Planning.

Unit-II (3Weeks)

Population:- Population Growth and Problems in India, Effects on Eco- Development,

Population Policy, Family Welfare measures and their evaluation.

Agriculture: -Significance, New Agricultural Strategy, Sources of agricultural finance and

reforms.

Unit-III (3Weeks)

Large Scale and Small Scale Industry: -Importance and development, problems and remedial

measures of large scale and small scale industries.

Industrial Policy: -Recent changes.

Unit-IV (3Weeks)

Foreign Trade: -Volume, Composition and direction of foreign trade of India; Export

promotion in India

Transport in India: - Problems and Prospectus of Rail, Road and Air transport in India


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Unit-V (3Weeks)

Economy of Rajasthan:-Position of Rajasthan in Indian Economy, Agriculture, industry and

Tourism development in Rajasthan; Problems; Suggestions.

Suggested Readings:

1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: Tata McGraw-Hill.

2. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern Global Economy. London: Roultedge.

3. Cherunilam, Francis. International Business: Text and Cases. Prentice Hall of India Ltd. 4. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.

Pearson Education 5. M.D.Agarwal & O.P.Gupta: Business Environment (Hindi). 6. S.K. Singh: Business Environment (Hindi). 7. Jain, Verma: Business Environment (English). 8. Trivedi, I.V. & Sharma, M.K.: Economic Environment in India (Hindi). 9. M.D. Agrawal & O.P. Gupta: Economic Environment in India (Hindi). 10. V..K. Vashistha, P.C.Bhinda, M.L Sharma: Economic Environment in India (Hindi). 11. O.P. Sharma: Economic Environment in India (Hindi). 12. Prof, I.V. Trivedi, Dr. Renu Jatana : Economic Environment in India (English). 13. Vashista V.K., Bhinda, Varshney and Jalaha: Economic Environment in India

(Hindi)(English). 14. UNCTAD Reports. 15. WTO, Annual Report, various issues.


23

Faculty of Commerce Semester-II

AEC-1: Computer Applications


Objective: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations.

Unit-I (3Weeks)

Lkwpuk vo/kkj.kk,a ,oa izkslsflax (Information Concepts and Processing) izLrkouk] MkVk izkslsflax ,oa lwpuk] dEI;wVj dk egRo o lhek,a] lwpuk dh vko';drk] fo'ks"krk ,oa ewY;] O;kolkf;d laxBu ds vuq:Ik lwpuk ds izdkj] okLrfod MkVk % laxzg ,oa iqu% izkfIr] MkVk o Qkbyksa dk laxBu ewU;qy o byDVªkfud MkVk izkslsflax] fofHkUu laLFkkvksa esa MkVk izklsflax dEI;wVj izklaflax flLVe ds rRo (Elements of Computer Processing System) bysDVªkWfud fMfyVy dEI;wVj] la[;k i)fr] dSjsDVj dwV] dEI;wVj flLVe gkMZos;j] lh-ih-;w] eseksjh] isfjQsjy ;qfDr;kW] buiqV&vkmViqV ;qfDr;kWa] izdk'kh; ;qfDr;kWa] fizUVj] eksfuVj] lk¶Vos;j dk oxhZdj.k % flLVe lkW¶Vos;j] vuqiz;ksx] lk¶Vos;j o iSdst

Unit-II (3Weeks)

dEI;wVj dk oxhZdj.k (Classification of Computers) oxhZdj.k] dEI;wVj dh ihf<+;ka] isjsyy izkslsflaax] vkj-bZ-,l-lh- o lh-vkbZ-,l-lh- e'khu] bUVsy izkslslj dk fodklA vkWijsfVax flLVe (Operating System) vkWijsfVax flLVe dh vko';drk] OS % fjlkslZ eSustj] izkslslj eSustj o eseksjh eSustj] OS ds izdkj % ,e- ,l- MkWl] foMkst 95@98@2000] ;qfuDl vkWijsfVax flLVe

Unit-III (3Weeks)

dEI;wVj ,oa lapkj (Computers and Communication) izLrkouk] MkVk izs"k.k dh vok';drk] lapkj ek?;e % lg v{kh; dscy] odz ;qXe dscy] Qkbcj &vkWfIVd dscy] bUQzkjsM] jsfM;ksa o ekbdzksoso rjax] mixzg fMftVy o vukyksx izlkj.k] Js.kh o lekUrj MkVk izlkj.k] ekWMe] dEI;wVj usVodZ] yksdy ,fj;k usVodZ(LAN)] okbZM ,fj;k usVodZ


24

dEI;wVj dh Hkk"kk,a (Computer Languages) izLrkouk] e'khuh Hkk"kk] vlsEcyh Hkk"kk] mPp Lrjh; Hkk"kk] izksxzkfeax vo/kkj.kk,a] Hkk"kkvksa dh ihf<;ksaW] vuqokjd] 3 th ,y] 4 th,y] fofHkUu izpfyr Hkk"kk,a] xzkfQdy ;wt+j bUVjQsl

Unit-IV (3Weeks)

ilZuy dEI;wVj lkWQVos;j (Personal Computers Software) izLrkouk] oMZ izkslsflax iSdst] MsLd VkWi ifCyf'kax] dEI;wVj ,fues'ku iSdst] ,e-,l- vkWfQl bUVjusV rduhd (Internet Technology) bUVjusV dh ladYik] TCP/IP] bUVjusV dh dk;Z iz.kkyh] bZ&esy] baVjusV lfQZx] czkmtj] lpZ baftu] oYMZ okbM osc izskxzkfeax HTML Hkk"kk] tkok

Unit-V (3Weeks)

bZ&dkelZ (E-Commerce) bZ&dkelZ ,oa bldk fodkl] bZ ekdsZV] baVjusV ekWelZ] bysDVªksfud isesV flLVe] lqj{kk vo/kkjkk,a] dszfMV dkMZ] izh&isM dkMZ] bZ&ds'k] LekVZ dkMZ] MsfcV dkMZ] fMftVy djsalh] lkbcj ds'k] vkiwfrZ J`a[kyk izcU/kuA bysDVªkfud MkVk lalk/ku ds ykHk (Benefits of electronic data processing) f'k{kk] O;olk;] loZtfud forj.k iz.kkyh] bVjusV cSafdx] vkWu&ykbu lkSnk] baVjusV cqd 'kkWi] Ik;ZVu esa bZ&dkelZ For Practical Examination: MS DOS, MS WORD, MS EXCEL, MS POWER POINT

Suggested Readings:

1. Rajaraman,V. Introduction to Information Technology. PHI. 2. Eliason, A.L., On-line Business Computer-Application Science Research Associates

Chicago. 3. Curtis D. Frye, Step by Step Microsoft Excel 2010, PHI. 4. Leon A. and Leon M. Fundamentals of Information Technology. Leon, Vikas (4)

Software manuals. 5. Sinha, Pradeep K. and Preeti Sinha. Foundation of Computing. BPB Publication. 6. Basandra, Suresh K. Management Information System. Wheeler Publication, New Delhi-

Allahabad. 7. Kumar, Muneesh. Business Information System. Vikas Publishing House. 8. Eliason, A. L., On-line Business Computer Applications, Science Research Associates,

Chicago. 9. P.K. Sinha : Fundamental of Computer 10. P.K. Sinha : Computer Fundamental 11. Preeti Sinha: B.P.B Publication


25


OE-1 (i): Administrative Institutions


Objectives:-

1. To introduce the students to the evolution of Indian Administration 2. To acquaint them with the Principles and structure of Indian Administration 3. To make students aware of the system of decentralization of the district level 4. To provide comprehensive in the process of development

Unit-I (3Weeks)

Administrative Institutions in a Democratic and Socialist Society. The concept of Laissez Faire,

Welfare State, Socialist State and Administrative State.

Unit-II (3Weeks)

Organization of Government: Legislature : Its role in modern government decline of Legislature, Delegated legislation.

Executive : Type and relationship with Legislature, Its growing importance.

Judiciary : Functions and role with special reference to the power of Judicial review.

Unit-III (3Weeks)

Democracy and Administration: Feature of Democratic Administration Political Parties and Pressure Groups- Their Role and interactions in a democratic Society. Rule of law and Administrative Law, Administrative- Tribunals.

Unit-IV (3Weeks)

Bureaucracy :

Its nature and concept, Types of Bureaucracy, Neutrality of Bureaucracy, Citizen and

administration, Ombudsman, Lokpal and Lokayukta.


26

Unit-V (3Weeks)

Organization and Functions of Following Institutions: a) Finance Commission b) Planning Commission c) National Development Council d) Reserve Bank of India e) Election Commission f) Union Public Service Commission.

Suggested Readings:

1. Waldo Administrative State

2 Field Government in Modern Society

3. Paranjape Planning Commission

4. M.G. Gupta Modern Government

5. Ashok sharma iz'kklfud laLFkk,¡

6. B.L. Fadia iz'kklfud laLFkk,¡


27

Faculty of Commerce

Semester-II OE-1 (ii): Indian Society


Objectives:-

1. To introduce the various perspective on understanding Indian Society. 2. To understand the relationship between class, caste, gender, religion and ethnicity in

India

Unit-I (3Weeks)

Historical Moorings of the Indian Society: a) Approaches to the study of Indian Society b) Indian Society and its Traditional Social Structures c) Socio- Cultural Dynamics during different periods of History.

Unit-II (3Weeks)

Diversity and Unity in Indian Society: a) Diversity in Indian Society b) Unity in Indian Society c) Towards National Society.

Unit-III (3Weeks)

Caste System, Structure and Change: a) Different perspectives in the analysis of caste. b) Characteristics of caste. c) Caste and Varna, Caste and Tribe, Caste and Race, caste and politics.

Unit-IV (3Weeks)

Weaker Sections of Indian Society: a) Scheduled caste and their problems b) Scheduled tribe and their problems c) Other backward classes and their problems.


28

Unit-V (3Weeks)

Family, Marriage and Kinship: a) Definition and Characteristics b) Types c) Changing Pattern. Books Recommended:

1. Doshi, S.L. and Jain, P.C. Indian Society Continuty and Change (In Hindi) National Publishing House, Jaipur, 2004

2. izks- xqIrk ,e- ,y- ,.M MkW- 'ekZ] Mh- Mh-

Hkkjrh; lkekftd laLFkk,a ¼fgUnh½ jktLFkku fgUnh xzUFk vdkneh] t;iqj

3. Jhfuokl] ,e-,u- vk/kqfud Hkkjr esa lkekftd ifjorZu] okdzZys ;qfuoflZVh vkWQ dsyhQksfuZ;k] 1996

4. 'kekZ] ds- ,y- Hkkjrh; lkekftd lajpuk ,oa ifjorZu] jkor ifCyds’kUl t;iqj] 2007

5. vkgwtk] jke Hkkjrh; lkekftd O;oLFkk] jkor ifCyds’kUl] t;iqj] 2005


29


OE-1 (iii): jktLFkku dk bfrgkl ,oa laLd`fr

¼1000&1717 bZ-½


Objectives:-

1. To develop a clear grasp of the key concepts of cultural studies and media studies; 2. To help understand the cultural dynamics of society with the help of contemporary theory

and to equip with students the analytical tools to study diverse media and cultural practices;

3. To provide an exposure to various forms of cultural expression, and a hands on experience of media production;

4. To familiarize the student with the rich and complex cultures of Rajasthan; 5. To develop critical and analytical abilities through case studies focused on cultural sites

and practices. izFke bdkbZ

(3Weeks)

1- jktLFkku ds bfrgkl tkuus ds eq[; L=ksr

2- i`Fohjkt pkSgku % O;fDrRo ,oa miyfC/k;ka

3- tkyksj] j.kFkEHkkSj vkSj fprksM ds dsfUnz; 'kfDr;ksa ds lkFk laca/k % vYYkkmn~nhu f[kyth

ds lanHkZ esaA

f}rh; bdkbZ

(3Weeks)

1- egkjk.kk dqEHkk % jktuhfrd ,oa lkaLd`frd miyfC/k;ka

2- egkjk.kk lkaxk % ckcj ds lkFk laca/k

3- ekynso % dsUnzh; 'kfDr;ksa ds lkFk laca/k

r`rh; bdkbZ

(3Weeks)

1- egkjk.kk mn;flag % vdcj ds lkFk laca/k

2- egkjk.kk izrki % vdcj ds lkFk laca/k

3- izrki dh miyfC/k;ka

4- egkjk.kk vejflag vkSj 1615 dh eqxy laf/k

5- egkjk.kk tloUr flag % eqxy mRrjkf/kdkj la?k"kZ esa Hkwfedk


30

6- egkjktk vftrflag % ekjokM dk rhl o"khZ; LorU=rk laxzke

7- egkjktk lokbZ t;flag % jktLFkku dh jktuhfr ds lanHkZ esaA

prqFkZ bdkbZ

(3Weeks)

1- ejkBksa dk jktLFkku dh jktuhfr esa gLr{ksi vkSj blds izHkko

2- jktLFkku ds 'kkldksa vkSj bZLV bf.M;k dEiuh ds e/; laf/k;k¡

3- 1857 dk izFke LorU=rk laxzke vkSj jktLFkku ds 'kkldksa dk n`f"Vdks.kA

iape bdkbZ

(3Weeks)

1- vk/kqfud jktLFkku ds fuekZ.k dh izfdz;k %

2- fdlku vkUnksyu

3- iztke.My vkUnksyu

4- jktLFkku dk ,dhdj.k

lanHkZ xzUFk &

1- n'kjFk 'kekZ % i`Fohjkt pkSgku vkSj mldk dky

2- th-,u- 'kekZ % jktLFkku dk bfrgkl

3- vkj-ih- 'kekZ : o`gr jktLFkku dk bfrgkl ¼izFke o f}rh; Hkkx½

4- ,e-,l- tSu : vk/kqfud jktLFkku dk bfrgkl

5- xqIrk ,oa O;kl : jktLFkku dk bfrgkl

6- i`Fohflag esgrk : gekjk jktLFkku

7- O;kl : jktLFkku dk bfrgkl

8- xqIrk ,oa vks>k : vk/kqfud jktLFkku dk bfrgkl


31

B.Com Programme CBCS Faculty of Commerce, … cbcs syllabus.pdfB.Com Programme CBCS Faculty of Commerce, M.V.S. College, Udaipur 1 Department of Accounting Semester-I CC-1: Fundamentals

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