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MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-2021)
Under Graduate Structure of Bachelor of Commerce (B.Com.)(Regular)
Marks 70+30=100
Passing Standard 28+12=40
:-> Course Structure:
Semester-1
Subject
Code
Paper No. Type of
Course
Name of Paper Teaching
Hours
Credits
23103 SS101 Soft Skill Personality Development 15x01=15 01
23104 FC102 Foundation
Course
Time Management 15x2=30 02
23105 CC103 Compulsory Business Administration-I 15x3=45 03
23106 CC104 Compulsory Business Communication-I 15x3=45 03
23107 CC105 Compulsory Business Economics-I 15x3=45 03
23108 CC106 Compulsory Accountancy-I 15x3=45 03
23109
23110
23111
SE107(A)
SE107(B)
SE107(C)
Subject
Elective
(Any One)
Fundamentals of Entrepreneurship-I
Business Mathematics-I
Business Law-I
15x3=45 03
23112
23113
23114
23115
23116
23117
23118
23119
23120
23121
CE108
CE109
CE108
CE109
CE108
CE109
CE108
CE109
CE108
CE109
Core Elective
(Any Group
Two Papers)
1.Finance & Accounts-I:
[Auditing-I]
2.Finance & Accounts-II
[Corporate Accounting-I]
1.Statistics-I
[Advance Statistics-I]
2. Statistics-II
[Mathematical Statistics-I]
1. Banking & Insurance-I
[Fundamentals of Banking-I]
2. Banking & Insurance-II
[Fundamentals of Insurance-I]
1.Marketing –I
[Principles of Marketing-I]
2.Marketing-II
[International Marketing-I]
1.M.I.P.-I
[IT & Its Application-I]
2.M.I.P.-II
[Computer Organisation]
15x3=45 03
Total Credits for Semester-I 24
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MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-2021)
Subject
Code
Paper
No.
Type of Course Name of Paper Teaching
Hours
Credits
Semester-II
23122 SS201 Soft Skill Leadership Development 15x01=15 01
23123 FC202 Foundation
Course
Environmental Studies 15x2=30 02
23124 CC203 Core Course Business Administration-II 15x3=45 03
23125 CC204 Core Course Business Communication-II 15x3=45 03
23126 CC205 Core Course Business Economics-II 15x3=45 03
23127 CC206 Core Course Accountancy-II 15x3=45 03
23128
23129
23130
SE207
SE207
SE207
Subject Elective
(Any One)
Fundamentals of Entrepreneurship-II
Business Mathematics-II
Business Law-II
15x3=45 03
23131
23132
23133
23134
23135
23136
23137
23138
23139
23140
CE208
CE209
CE208
CE209
CE208
CE209
CE208
CE209
CE208
CE209
Core Elective
(Any Group Two
Papers)
1.Finance & Accounts-III:
[Auditing-II]
2.Finance & Accounts-IV
[Corporate Accounting-II]
1.Statistics-III
[Advance Statistics-II]
2. Statistics-IV
[Mathematical Statistics-II]
1. Banking & Insurance-III
[Fundamentals of Banking-II]
2. Banking & Insurance-IV
[Fundamentals of Insurance-II]
1.Marketing –III
[Principles of Marketing-II]
2.Marketing-IV
[International Marketing-II]
1.M.I.P.-III
[IT & Its Application-II -Excel]
2.M.I.P.-II
[Programming Language "C"]
15x3=45 03
Total Credits for Semester-II 24
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B.Com.
SEMESTER – I
SOFT SKILL: Paper No. SS101
Title of the Paper: Personality Development Credits: 02
SUBJECT CODE: 23103
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Introduction to Personality
a) Basic of Personality
b) Human growth and Behavior
c) Theories in Personality
d) Motivation
18
Unit–2
Communication skills and Personality Development
a) Intra personal communication and Body Language
b) Inter personal Communication and Relationships
c) Leadership Skills
d) Team Building and public speaking
18
Unit–3
Techniques in Personality development I
a) Self confidence
b) Mnemonics
c) Goal setting
d) Time Management and effective planning
17
Unit–4
Techniques in Personality Development II
a) Stress Management
b) Meditation and concentration techniques
Techniques in Personality Development III
a) Self hypnotism
b) Self acceptance and self growth
17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Major Readings:
1. Personality Development by Rajiv K. Mishra. Rupa & Co.
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B.Com.
SEMESTER – I
FOUNDATION COURSE: Paper No. FC102
Title of the Paper: Time Management Credits: 02
SUBJECT CODE: 23104
Total Marks: 100 Marks*
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1 Time Management Concept and importance 18
Unit–2 Effective Use of Time 18
Unit–3 Methods of Time Utilization 17
Unit–4
Graphics, Charts and Electronic Media and Time Saving
Techniques
Communication Methods and Time Management
17
EVALUATION:
Test 50 Marks*
Total 50 Marks
Major readings:
Reuben Ray, Time Management: Himalaya Publication, 2008
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B.Com.
SEMESTER – I
CORE COURSE: Paper No. CC103
Title of the Paper: Business Administration – I Credits: 03
SUBJECT CODE: 23105
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed of syllabus Teaching
Hours
Marks/
Weight
1
Management: Introduction, Definition Characteristics, Importance,
Functions Of Management. Managerial roles (Mintzberg).
Scientific management: concept, importance, resistance, time study
and motion study.
12 18
2
Functional areas of management: Production, marketing, human
resource management, financial management
Planning: meaning, types, process, merits and demerits, corporate
planning
11 18
3
Decision making: concept, characteristics, importance, types, stages
and bounded rationality.
Management by objective: meaning characteristics, Steps, Merits
and Demerits.
11 17
4
Management of Change: concept, nature, process of planned
change, resistance to change, emerging horizons of management in
a changing environment.
Organization: concept, characteristics of an ideal organizations,
guiding principles of organization, advantages and disadvantages of
organization.
11 17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference / Text –Books / Additional Reading:
1. Drucker Peter F: Management Challenges for the 21st century, Butterwarth, Heinemann Oxford
2. Weihrich and kootz et. al: Essentials of management. Tata McGraw Hill, New Delhi.
3. Fredhuthans: organizational Beharour Mc. Graw Hill, New York
4. Louis A Allen: Management and Organization. Mc Graw Hill. Tokyo.
5. Ansoff H.I: Corporate Strategy: Mc Graw Hill. New York
6. Haonplon. David R. Modern Management McGraw Hill New York.
7. Stoner and freeman; Management prestice l hall New Delhi.
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B.Com.
SEMESTER – I
CORE COURSE: Paper No. – CC104
Title of the Paper: Business Communication-I Credit : 03
SUBJECT CODE: 23106
Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objectives:
1) To understand the concept, process and importance of communication
2) To gain knowledge of media of communication
3) To develop skills of effective communication – both written and oral
4) To make students familiar with information technology
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit – 1
Introduction to Communication & Process of Communication:
Meaning and definition of Communication
� Process of Communication – Feedback and its role in
communication
� Forms of Communication:
(Verbal and Non Verbal Communication; Detailed Advantages and
Disadvantages of Oral and Written form of Communication)
� Channels of Communication: Upward Communication;
Downward Communication; Horizontal Communication;
Diagonal Communication; Grapevine; Consensus
� Networks of Communication
45
18
Unit – 2
Information Technology for Communication:
FAX; Computers; E-Mail; Internet; Audio & Video Conferencing;
SMS; Voicemail (Advantages and Disadvantages of all the above
technology) Mass Media Communication:
� Print Media (Newspapers, Magazines)
� Broadcast Media (TV, Radio)
� Outdoor Media (Hoardings, Billboards etc.)
18
Unit – 3
(A) Layout of A Business Letter:
� Mandatory Parts: (Letterhead; Date; Inside Address; Salutation;
Body of the Letter; Complimentary close; Signature; Designation)
� Optional Parts of a Business Letter: (Ref. Line.; Attention Line;
Enclosure; Postscript; Identification mark)
(B) Selected Business Terms:
(1)Bonded Warehouse (2) Bill of Lading (3) C.O.D (4) C.I.F. (5)
E.&O.E. (6) Consignment (7) Debit Note (8) Credit Note(9)
Demurrage (10) Ex- Warehouse (11) Freight (12) F.O.B.(13) F.O.R.
(14) Hypothecation (15) Letter of Credit (16) GST(17) Pilferage (18)
Power of Attorney (19) Trademark (20) C.W.O.
17
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Unit – 4
(A) Letters of Enquiries & Replies:
Salient points of Enquiry letters and its replies
Solicited and Unsolicited Enquiry letters
(B) Letters of Quotations
17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference / Text –Books / Additional Reading:
1. Business Communication - K. K. Sinha - Galgotia Publishing Company, New Delhi.
2. Media and Communication Management - C. S. Rayudu - Himalaya Publishing House, Bombay.
3. Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand & Sons, New Delhi.
4. Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai
5. Business Communication – Homai Pradhan, Bhende D.S., Thakur Vijaya
6. Business Communication (Principles, Methods and Techniques) Nirmal Singh - Deep & Deep
Publications Pvt. Ltd., New Delhi.
7. Business Communication - Dr. S.V. Kadvekar, Prin. Dr. C. N. Rawal and Prof. Ravindra
Kothavade - Diamond Publications, Pune.
8. Business Correspondence and Report Writing - R. C. Sharma, Krishna Mohan - Tata McGraw-
Hill Publishing Company Limited, New Delhi.
9. Business Communication and Organizational Management – Rohini Aggrawal – Taxman
10. Business Communication Strategies – Monipally Mathukutty M.- Tata McGraw –Hill Publishing
Company Limited, New Delhi.
11. Handbook of Communication – Narula Uma
12. A Handbook of Commercial Correspondence – A. Ashley – Oxford University Press
13. Business Communication and Organizational and Management – C.B. Gupta
14. Comprehensive Business Communication – Saroj Karnik, P.P.Mehta,- P.V.Kulkarni
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B.Com.
SEMESTER – I
CORE COURSE: Paper No. CC105
Business Economics – I
SUBJECT CODE: 23107
Credits: 03
Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Marks
1
Basic Concepts and Definitions
Marshall, Robbins and Samuelsons’ definitions of Economics.
Positive and Normative Economics.
Micro economics and Macro Economics.
Utility, Goods and Services.
Money and Wealth. Value and Price. Wealth and Welfare.
Consumer surplus(Marshall’s concept).
Meaning of Demand and Supply. Supply and Stock.
18
2
Demand Analysis and Consumer Behavior
Demand function-Law of Demand-Determinants of Demand.
Elasticity of Demand and its types-price, income and cross elasticity.
Types of Demand-Individual Demand and Market Demand, Industry Demand and
Firm Demand, Demand for Consumer Goods and Demand for Producers Goods.
Demand for Durable and Demand for Perishable Goods.
17
3
Production, Cost and Revenue Analysis
Production and Production Function-Short run and Long run Production function(basic ides
only).
Transformation Curve (Production Possibility Curve).
Iso-Quants and Iso-Cost curves and equilibrium of a firm.
Cost analysis-Various concepts of Cost-Total Fixed Cost, Total Variable Cost, Total Cost,
Average Fixed Cost, Average Variable Cost, Average Cost and Marginal Cost
Relationship between Average Cost and Marginal Cost
Opportunity Cost.
Basic concepts of Revenues-Total Revenue, Marginal Revenue and Average Revenue
Relationship between Average Revenue and Marginal Revenue.
18
4
Markets, Product Pricing & Factor Pricing
Concept of Perfect Competition, Monopoly and Monopolistic Competition
(Meaning and characteristics).
Control of Monopoly. Price Discrimination and Dumping. Selling cost and its
Impacts.
Concepts of Duopoly and Oligopoly-Collusive Oligopoly- Kinky Demand Curve
(Price Leadership Model with reference to Oligopoly).
17
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* (1) Five questions of equal marks shall be drawn by the paper setter.
(2) Four questions shall be drawn from four units (1 question from each unit)
(3) The 5th
questions shall be of short notes drawn from the four units. Four short-notes shall be
given out of which two short-notes have to be answered.
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 MarkS
Seminar/Attendance 05 Marks
Total 30 Marks
Reference Books:
1. Micro economics: K.K. Dewett, S. Chand Publication
2. Micro economics: M.C. Vaish, Vikas Publication
3. Micro Economics: M. L. Seth, Lakshmi Narayan Agarawal Publication
4. Principles of Micro Economics: Mishra & Puri, Himalaya Publication House
5. Business Economics: V. G. Mankar, Himalaya Publishing House
6. Managerial Economics: Vanith Agrawal, Pearson Education
7. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd.
8. Business Economics : R. K. Lekhi, Kalyani Publishers
9. Business Economics: D. M. Mithani, Himalaya Publishing House
10. Business Economics: P. N. Chopra, Kalyani Publishers
11. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers
12. Managerial Economics: Varshney and Maheswari, Sultan Chand
13. Business Economics: P. K. Mehta, Tax Mann Publication.
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B.Com.
SEMESTER – I
CORE COURSE: Paper No. CC106
Title of Subject: Accountancy-I Credit: 03
SUBJECT CODE: 23108
Total Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks
Objective: The objective of this course is to enable the students to have such minimum knowledge of
mathematics as is applicable to business and economic situations.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Sale of firm to a Company:
� Introduction, Ascertaining the purchase
consideration, distributions of share and debenture
entries and account in the books of firm
12 18+8
Unit- II
Piece meal distribution of cash along with partners:
Theory and practices of
� surplus capital method
� maximum loss method
11 18+8
Unit- III
(only theory):
Single entry system:
Accounting Standard and principle outlines:
� Introduction, Meaning, Definition, History, Nature,
objective , scope, Importance, summery of
International Accounting standard and Indian
Accounting standard
� Accounting principle and GAAP
11 17+7
Unit- IV
(only theory):
Accounting Standard
� AS-01 to AS-07
11 17+7
Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
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Reference / Textbooks/Additional Reading:
� Anthony R.N. and Ree ce J.S.-accounting principles
� Harishikesh Chakvaborty-Advanced accouncy-Oxford Press
� Gupta R.L. And Gupta V.K.- financial Accounting- Sultanchand & Sons.
� Rana T.J. and Dalal V.S.- Advanced Accountancy- Sudhir Publication
� Rana, Dalal Shah and Shah Accountacy, Sudhir Publication
� Financial Accounting Darpan Publication
� Financial Accounting C Jamanadas & Sons
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B.Com.
SEMESTER – I
SUBJECT ELECTIVE:
Paper No. SE107(A)(EDP)
SUBJECT CODE: 23109
Title of the Paper: Fundamentals of Entrepreneurship – I Credits: 03
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Entrepreneur
Meaning & Definition of Entrepreneur, characteristics of
Entrepreneur, origin &development of Entrepreneur,
modern concept of Entrepreneur, deferens approaches of
Entrepreneur
Entrepreneurship
Meaning & Definition Entrepreneurship, development of
Entrepreneurship, factors affecting Entrepreneurship,
principals of Entrepreneurship, characteristics of
Entrepreneurship
12 18+8
Unit–2
Entrepreneurship development in India
Measures taken for edp in India, sources of capital for
Entrepreneur, entrepreneurship development
programmes , suggestions for edp, obstacles for edp in india
12 18+8
Unit–3
Entrepreneurship behavior & social responsibility
Meaning& nature of Entrepreneurship behavior , Indian
approach towards Entrepreneurship behavior , innovation
as a tool for Entrepreneurship behavior , contribution of
educational institution , social accountability of
Entrepreneurship
10 17+7
Unit–4
Entrepreneurship- small& medium enterprise
Meaning concept & nature of business enterprise,
meaning& concept of
small& medium enterprise , classification of small&
medium enterprise ,
benefits & challenges of SMEs, measures taken by govt,
to boost SMEs
sectors specifically reserved for SMEs
11 17+7
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
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Reference / Text –Books / Additional Reading:
1. Tandon B.C.: Environment and Entrepreneur chugh publication, Allahabad.
2. Simmer A David,: Entrepreneurial Megabuks Jhon Wiley & sons, New York.
3. Shrivastav S.B.: Practical Guide to Industrial Entrepreneur sultan chand & sons & sons, New Delhi.
4. Prasanna Chandra: Project – Preparation, Appraisal & Implementation, Tata Mec - Graw Hill, New
Delhi.
5. Pandey I.M.: Venture capital, The Indian Experience, PHI, New Delhi.
6. Holl – j: Entrepreneurship – New Venture cretion, PHI. New Delhi.
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B.Com.
SEMESTER – I
SUBJECT ELECTIVE:
Paper No. SE107(B) (Business Mathematics)
Title of the Paper: Business Mathematics – I Credits: 03
SUBJECT CODE: 23110
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1 Limit: Limit of a function, Methods of evaluating limit of a
function, Some important limits. Practical Problems. 12 18+8
Unit–2
Differentiation:
Rule of addition & subtraction, multiplication, division,
chain rule, derivative of implicit function and derivative of
parametric equations. Application of differentiation in
Business & Economics Maximum and minimum values of a
function, average cost, marginal cost, average revenue,
marginal revenue, profit maximization.
12 18+8
Unit–3
Determinants:
Properties of determinants, Crammers’ Rule of
solving simultaneous equations. Calculation of values of
determinants into second & third order.
10 17+7
Unit–4
Matrices:
Definition, Types, Algebra of matrices, Ad-joint of a matrix,
elementary row or column operations; Solution of a system
of linear equation having unique solution involving not
more than three variables.
11 17+7
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Business Mathematics, D.C.Sancheti&V.K.Kapoor, S.Chand& Sons
2. Business Mathematics, J.K.Singh&Deepti Rani, Himaliya Publishing House
3. Business Mathematics, G.C.Patel& A.G. Patel, AtulPrakashan.
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B.Com.
SEMESTER – I
SUBJECT ELECTIVE:
Paper No. SE107(C) (BL)
Title of the Paper: Business Law – I Credits: 03
SUBJECT CODE: 23111
Teaching hours: 45
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Marks
Unit- I
LAW OF CONTRACT (1872): Nature of contract, Classification;
offer & Acceptance; Capacity of parties to contract; Free Consent
18
Unit- II Consideration; Legality of object: Agreement declared void;
Performance of contract, Discharge of contracts 18
Unit- III
Negotiable instrument Act 1881. Definition, Features of Promissory
note,Bill of exchange, Cheque: Types of crossing: negotiation
dishonor and discharge of negotiable instrument.
17
Unit- IV Foreign Exchange management Act 2000: Definitions and main
provisions 17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 MarkS
Seminar/Attendance 05 Marks
Total 30 Marks
Reference / Text –Books / Additional Reading:
1. Business Regularity Frame Work, B.S. Shah
2. Business Law : Tata Macgrow Hill
3. Mercantile Law : Sultanchand Publishers
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B.Com.
SEMESTER – I
Core Elective: Paper No.-CE108
Title of the Paper: Finance & Accounts-I (Auditing-I) Credit: 03
SUBJECT CODE: 23112
Total Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks
Objective: The objective of this course is to be unable the students to have such minimum knowledge
of finance and accounting as it is applicable to business and corporate situations.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Auditing :
� Introduction, Meaning, Deification
� Characteristic of Auditing
� Book Keeping, Accountancy, Auditing and investigation
� Advantage and disadvantage of Audit
� Objective of Audit
Types of Audit:
� Classification of Audit on the Basis of nature wise, scope
wise
� Conduct of Audit and Audit by function
12 18+8
Unit- II
Audit Process :
� Audit Note Book
� Auditors working papers and evidence
� Audit Procedures
� Consideration for commencing audit
Audit Programs :
� Educational Audit Program
� Banking Company Audit Program
� Insurance Company Audit Program
� Hospital Audit Program
11 18+8
Unit- III
Internal Check System and internal control:
� Meaning, Definition, Characteristic of Internal Check
� Advantages and limitation of internal check
� Internal Check of Cash sales
� Internal Check for payment of wages
� Scope of internal control
� Internal Audit
� Objective of Internal Audit
� Distinguish of Internal Audit and Statutory Audit
11 17+7
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Unit- IV
Recent Trend in Auditing
� Cost Audit- meaning, objective, Merit and Demerits,
Distinguish of Financial Audit and Cost Audit
� Management Audit- meaning, objective, Distinguish of
Management Audit and Statutory Audit
� Tax Audit- Including Current Slab
� Electronic Data Processing Unit EDP Audit- Introduction ,
EDP System, types of Computers, Internal Structure of
Computer, EDP control
11 17+7
Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
Reference / Textbooks/Additional Reading:
� Gupta Kamal – Contemporary Auditing, Tata Mc Graw Hill
� Tondon B. N. –Principle of Auditing, S.Chand.
� Pagare Dinkar–Principles and Practice of Auditing, S. Chand.
� Sharma T. R. – Auditing Principles and Problems, Sahitya Bhavan, Agra.
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B.Com.
SEMESTER – I
CORE Elective: Paper No. CE109
Title of the Paper: Finance & Accounts-II (Corporate Accounting-I) Credits: 03
SUBJECT CODE: 23113
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: The objective of this course is to be unable the students to have such minimum knowledge
of finance and accounting as it is applicable to business and corporate situations.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Divisional Performance Measurement:
� Method for measuring divisional performance
o Return of investment method
o Residual income method
� Sales volume, contribution and controllable profit
12 18+8
Unit- II
Company Liquidation Accounts:
� Theory and practices of Liquidators final statement of
account
11 18+8
Unit- III
(only theory):
Banking Companies Account:
� General Legal Provision, Preparation of P & L A/c and
Balance sheet as per Schedule system, Accounting
treatment
Depreciation
� Meaning, definition, causes of depreciation, objectives,
various methods
11 17+7
Unit- IV
(only theory):
Valuation of Share
� Meaning, Definition, affecting factors, necessity, various
method
Value Added Accounting
� Meaning, concept and Definition of value added,
preparation of value added statement, uses of reporting
11 17+7
Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
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Reference / Textbooks/Additional Reading:
� Maheshwari S.N. – Advanced Accountancy, Vikas Publishing
� B, M. Agarwal – company Accounts, Suchita Publications
� R.L. Gupta – Radhaswamy, Advanced Accountancy, S. Chand
� Maheshwari S. N. – Corporate Accounting, Vikas Publishing
� M. C. Shukla- Advanced Accounts, S. Chand
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B.Com.
SEMESTER – I
Core Elective (STATISTICS)
Title of the Paper: CE108
Statistics-I (Advanced Statistics – I) Credits: 03
SUBJECT CODE: 23114
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Linear Correlation:
Concept of bivariate data, Definition and types of
correlation, Definition of correlation coefficient (r), its
properties, interpretation of values of r, Methods of finding
correlation coefficient using Karl Pearson method for
bivariate data and for frequency distribution data,
Spearman’s method for finding rank correlation coefficient
forrepeated and non repeated ranks.
12 18+8
Unit–2
Regression:
Concepts of Regression, Regression line between y on x and
Regression line between x on y, Difference between
correlation and regression, properties of regression
coefficients. Simple Example.
12
18+8
Unit–3
Demographic Statistics:
Meaning, definition and uses of demographic statistic,
Methods of collecting demographic statistics–registration
method, census method, analytical method. Mortality rates
pertaining to (i) CDR (ii) SDR (iii) IMR, Birth rates
pertaining to (i) CBR (ii) SBR (iii) Age specific birth rate,
Fertility rates pertaining to (i) GFR (ii) SFR (iii) TFR.
11
17+7
Unit–4
Matrix Algebra:
Definition of Matrix, Different types of matrices, Algebra of
matrices (Addition, Subtraction and Multiplication),
Determinant of a square matrix, Definition of adjoint of a
matrix, inverse of a matrix and its uses to solve simultaneous
linear equations (up to three variables
only), Use of matrix in simple business applications.
10
17+7
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
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Reference / Text –Books / Additional Reading:
1. Ken Black, Business Statistics, John Wiley & Sons (Asia) Pte Ltd. Singapore
2. J. K. Sharma, Business Statistics, Pearson, New Delhi.
3. Sancheti&Kapoor, Business Statistics, Sultan Chand & Sons, New Delhi.
4. Srivatava O.S.: A Text Book of Demography, Vikas publishing.
5. Trivedi and Trivedi: Business Mathematics, Pearson India Ltd. New Delhi
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B.Com.
SEMESTER – I
Core Elective (STATISTICS)
Title of the Paper: CE109
Statistics-II (Mathematical Statistics – I) Credits: 03
SUBJECT CODE: 23115
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Permutation and Combination:
Meaning, Defination, Theorem, Premutation of things not
all different, Permutation when repetation are allowed,
Circular Permutation, Relation between Permutation and
Combination. Simple Examples.
12 18+8
Unit–2
Probability:
Random Experiment, Sample Space and Events. Rules of
Counting. Introduction to Probability, Mathematical or
Classical probability, Statistical or Empirical Probability
and Axioms of Probability. Basic laws of probability:
Addition Law, Multiplication Law, Conditional Probability
with illustrating examples.
12
18+8
Unit–3
Mathematical Expectation:
Discrete Random Variable. Probability function, probability
distribution function. Mathematical Expectation and its
properties. Simple examples
11
17+7
Unit–4
Binomial Distribution:
Bernoulli Trials, Introduction to Binomial Distribution,
Probability density function of binomial distribution, mean
and variance of binomial distribution, properties and uses of
binomial distribution with numerical examples.
10
17+7
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Mood, Gray bill & Bose: Introduction to Theory of Statistics.
2. V. K. Rohatgi: An introduction to Probability Theory & Mathematical Statistics.
3. Bansilal & S. Arora: New course in Mathematical Statistics
4. Gupta & V. K. Kapoor: Fundamental of Mathematical Statistics.
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B.Com. SEMESTER – I
Core Elective Paper No: CE108- BANKING & INSURANCE
Title of the Paper: Banking & Insurance-I (Fundamentals of Banking-I)
SUBJECT CODE: 23116
Credit: 03
Marks: 100 Marks Teaching Hours: 45
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks
Objective: The main objective of this course is to introduce the students to the basic concept of banking
as a financial intermediation service and bank as a financial institution.The study will make students learn
about the nature and evolution of banking & its operations.
UNIT DETAILED SYLLABUS MARKS /
WEIGHT
Unit – I
Concept of Banking: Origin of the word ‘Bank”, India’s Banking Structure
and organization of banks, Brief history of SBI, Monetary Systems, Banking
Technology, Credit Card-Travellers’ letters of credit Commercial letters of
credit, MICR Cheque, NPA( Non-Performing Assets)
18
Unit – II
Nature & Functions of Banking & Financial Institutions in India
Types of Banks, Banker-Customer Relations, Services rendered by banks,
Co-operative banking, different types of bank accounts, their main features,
process of opening of accounts, Bankers Obligations, Accounts of
individuals, Partnership firms, Joint stock companies.
18
Unit – III
Banking Regulation Act- Reserve bank of India
Primary functions of Bank: Accepting deposits: Demand deposits- Current
and Savings - Time deposits- Recurring and fixed deposits Granting Loans
and advances-Term loan, Short term credit, Overdraft, Cash Credit,
Purchasing, Discounting of Bills.
17
Unit – IV
Regional Rural and co-operative banks in India, Secondary functions of Bank:
Payment & collection of cheque, Crossing of cheque. Bills and promissory
notes, Safe Custody, Safe deposits vaults, Remittance of funds, Pension
Payments, Services by banks and its impact
17
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Khubchandan B.S.: Practices and Law of Banking; Macmillan, New Delhi.
2. Shekhar and Shekhar: Banking theory and practice: Vikas Publishing House, New Delhi.
3. Sayers R.S: Modern Banking; OxfordUniversity Press
4. PremkumarShrivastav: Banking theory and practice, Himalaya Publishing House
5. GordonNatrajan: Banking theory Law & Practice, Himalaya Publishing House
6. Banking kanoonanevyavhar (Gujarati) New Popular PrakashanSurat.
7. Taxman Publication:Basics of Banking, Indian Institute of Banking and Finance,
8. Mackmilan India Ltd: Priciples of Banking, Indian Institute of banking and Finance,
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B.Com.
SEMESTER – I
CORE COURSE: Paper No. CE109-BANKING & INSURANCE
Title of the Paper: Banking & Insurance-II (Fundamentals of Insurance – I) Credits: 03
SUBJECT CODE: 23117 Teaching Hours: 45
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: The paper is concerned towards history of Insurance. This course enables the students to know the
fundamentals of Insurance. The course will make the students learn about the nature and evolution of insurance,
procedural part and documentation in insurance business
UNIT DETAILED SYLLABUS MARKS /
WEIGHT
Unit – I
An introduction to Insurance: Definition and Nature of Insurance
Evolution of Insurance, Purpose and need of insurance, Role and
Important of Insurance Nature of Life Insurance
18
Unit – II
Short details about various Insurance Institutions: Insurance as a security
tool, Economic and commercial significance of insurance, Functions &
characteristics of insurance, Career in Insurance,
18
Unit – III
Fundamentals of Agency law: Definition of an agent, Agents regulations,
agent’s compensation, Functions of the agent, Medical underwriting-
nomination-procedure for settlement of policy claim, Institutes for
Insurance Education and training.
17
Unit – IV
Types of insurance contract: Personal insurance, Property insurance:
Fundamentals/Features of Life Insurance Contract, Insurable interest,
Utmost good faith, Assignment and nomination, Warranties, Policy
construction, Insurance List of websites related to insurance industry
17
Break up of continuous internal evaluation:
Reference / Text –Books / Additional Reading:
1. Mishra M .N : Insurance Principles and Practises; S.Chand & Co; New Delhi
2. Insurance Regulatory Development Act 1999
3. Life Insurance Corporation Act 1956
4. Kshitij Patukale: Insurance for Every One; Macmillan India Ltd
5. I.C. -01 Principles of Insurance , Insurance Institute of India
6. McCarthy J.E. : Basic Marketing –A Managerial Approach :McGraw Hill ,New York.
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B.Com.
SEMESTER – I
Core Elective (MARKETING)
PAPER NO–CE108 Marketing-I (Principles of Marketing – I)
SUBJECT CODE: 23118 Total Marks: 100
Credit: 03
Marks: Semester End Examination: 70
Continues Internal Evaluation: 30 Objective: The objective of this course is to help students to understand the concept marketing and its
applications.
UNIT DETAILED SYLLABUS TEACHING
HOURS
MARKS /
WEIGHT
Unit – I
Introduction:
♣ Nature and scope of marketing
♣ Importance of marketing as a business function, and in the
economy
♣ Marketing concepts-traditional and modem
♣ Selling vs. marketing
♣ 4Ps-Marketing mix,
12 18
Unit – II
Marketing environment: Internal & External factors,
Consumer Behaviour: Nature, significance, scope and factors
influencing consumer behaviour
Market segmentation -concept and importance:
Bases of market segmentation for consumer market and business
market, Market targeting.
11 18
Unit – III
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 cycle concept
11 17
Unit – IV
Price:
♣ Importance of price in the marketing mix
♣ Factors affecting price of a product/service
♣ Pricing Policies & Strategies, Resale Price Maintenance,
Discounts and rebates
11 17
InternalEvaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text –Books / Additional Reading:
1. Philip Kotler: Marketing Management Englewood Cliffs; Prentice Hall, NJ.
2. William M. Pride and O.C. Perrell: Marketing: Houghton-Mifflin Boston.
3. StantonW.J.,~Etzel Michael J„ and Walker Bruce J; Fundamentals of Marketing; McGraw-Hill, New York
4. Lamb ChariesW-.HaIr Joseph F., and McDaniel Carl: Principles of Marketing; South-Western-Publishing, Ohio
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B.Com.
SEMESTER – I
CORE ELECTIVE:
Paper No. CE109–MARKETING
Marketing-II (International Marketing – I)
SUBJECT CODE: 23119 Total Marks: 100
Credit: 03
Semester End Examination: 70 Marks Internal Evaluation: 30 Marks
Objective: This course aims at acquainting student with the operations of marketing international environment
Unit
Detailed Syllabus Teaching
Hours
Marks
Unit: 1
International Marketing: Nature, definition, and scope of international
marketing; Domestic marketing vs. international marketing;
International marketing environment -external and internal.
12 18
Unit: 2
Identifying and Selecting Foreign Market: Meaning. Importance, Market
Selection Process. Determinants of Market Selection, Foreign market
entry mode decisions.
11 18
Unit: 3
Product Planning for International Market: Product designing;
Standardization vs adaptation.
International Pricing: Factors influencing international price; Pricing
process - process and methods; International price quotation and
payment terms.
11 17
Unit: 4
Promotion of Product/Services Abroad: Methods of international
promotion; Direct mail and sales literature; Trade fairs and exhibitions,
International Advertising; Personal selling.
11 17
InternalEvaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text –Books / Additional Reading:
1. Bhattacharya R.L. and Varshney B: International Marketing Management; Sultan Chand, New Delhi.
2. Bhattacharya B: Export Marketing Strategies for Success: Global Press, New Delhi.
3. Keegan W.J: Multinational Marketing Management; Prentice Hall, New Delhi.
4. Kriptani V: International Marketing; Prentice Hall New Delhi.
5. Taggart J.H and Moder Mott M.C: The Essence of International Business; Prentice Hall New Delhi.
6. Kotler Phillip: Principles of Marketing; Prentice Hall New Delhi.
7. Fayer Weather John: International Marketing; Prentice Hall, NJ.
8. Caterora P.M. and Keavenay S.M: Marketing an International Perspective; Erwin Homewood, Illinois.
9. Patiwala, Stanley J: The Essence of International Marketing: Prentice Hall, New Delhi.
10. Warren Keegen. Global Marketing. Prentice Hall of India
11. Philip R. Cateora& John I. Graham. International Marketing. Tata McGraw Hill
12. P.Subbarao. International! Business. Himalaya Publishing House
13. Francis Cherunilam. International Marketing, Himalaya Publishing House
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B.Com.
SEMESTER – I
Core Elective – M.I.P.
Title of the Paper: CE108
Managerial Information Processing-I (IT & Its Application-I) SUBJECT CODE: 23120
Credit: 03
Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks [Based on Practical]
Unit Detailed Syllabus Teaching
Hours Marks /
Weight Unit-1 - Introduction: Block diagram of a computer, characteristics of
computer -Generation of computer: First, Second, Third, Fourth
and Fifth Classification of Computer system: Mini Computers,
Micro Computers, Mainframe computer, super computer. -Uses
and Application of Computer.
12 18
Unit-2 -Input Devices: Key board, mouse, and touch panel. -Display
Devices: LCD and LED Monitors, Touch Screens -Printer and
Scanner: Dot matrix, Line, Drum, Ink Jet, Laser, scanner. - Magnetic storage & Hard Disk, Optical storage technology, CDs,
DVDs. Flash memory, Memory stick (pen drive)
11 18
Unit-3 Representation: Representation of Number, Binary, Octal,
Hexadecimal number and its arithmetic.
-Representation of Integers, Representation of Fractions, Representation of Character, Characters codes (ASCII, EBCDIC,
UNICODE ) -Binary arithmetic’s: Binary addition and subtraction.
Binary Multiplication and Division with the help of long-hand
method.
-Conversion of Numbers: Conversation of number in Decimal,
Binary, Octal, Hexadecimal.
11 17
Unit-4 CPU organization: Registers, ALU, and Control Unit, execution
of instruction Primary Memory: RAM, ROM, Types of RAM and
ROM
-Introduction to buses, Read and write cycle, introduction to FSB,
PCI Bus and USB.
11 17
Internal Evaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference Books :
Tanenbaum A. S.: Structured Computer Organization, Prentice-Hall of India Pvt. Ltd. 2. V. RajaRaman:
Fundamentals of Computers
3. Alexis Leon, Mathews Leon: Information Technology
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B.Com.
SEMESTER – I
Core Elective – M.I.P.
Title of the Paper: CE109
Managerial Information Processing-II (Computer Organization) SUBJECT CODE: 23121
Credit: 03
Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks[Based on Practical]
Unit Detailed Syllabus Teaching
Hours
Marks/
Weight
Unit 1
INTRODUCTION
-Concept of Hardware & Software, Classification of Pc
Software
I/O Devices, Overview of Basic Operating System,
Windows, Windows Environment, Desk top, file, folders,
icons, Windows, Explorer, Control Panel, Windows
Accessories, Recycle bin, Task bar. Introduction to Editors-
Edit, Note pad, Word pad.
12 18
Unit 2
WORD PROCESSING-I
Introduction to Word Processing, Examples of Some
Popular WP Packages & Applications of WP, Creation,
Editing, Formatting of Documents, Global Search &
Replacement of Text, header & footer, footnote &
endnote
11 18
Unit 3
WORD PROCESSING-II
Page layout, Table facility, Change Case facility, Tab
facility ,Mail Merge, Macros facility, Spelling checker &
other advanced features of MS Word.
11 17
Unit 4
PRESENTATION
Importance of presentation software, Introduction to Power
Point- Concept of slide & Presentation, slide layout,
different slide views, slide show options, Working with text
and Pictures, Presentation of slide show with Animation.
11 17
Internal Evaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text-Books / Additional Reading :Office-2007- BPB PublicationOffice-2007 Bible : John
Walenbach, Herb Tyson
1. Teach yourself Visually MS office 2007 – sherry kinkoph
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B.Com.
SEMESTER – II
SOFT SKILL COURSE: Paper No. BCom–SS–201
Title of the Paper: Leadership Development Credits: 02
SUBJECT CODE: 23122
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1 Concept of Leadership 18
Unit–2 Theories of leadership 18
Unit–3 Leadership styles of Indian managers. 17
Unit–4
Leadership ethics
Leadership Development
Leadership Developmental Mechanisms Flowchart of
Leadership Development
17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Major Readings:
1. Unit No I, II, III, & IV from “Leadership and management” By A Chandramohan, Himalaya
Publishing House.
2. Unit No V From “Leadership and Team Building”By Uday kumar Haldar, Oxford University, New
Delhi .
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B.Com.
SEMESTER – II
FOUNDATION COURSE: Paper No. BCom–FC–202
Title of the Paper: Environmental Studies Credits: 02
SUBJECT CODE: 23123
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1 The Multidisciplinary Nature of Environmental Studies:
Scope, Importance, Need for Public Awareness 18
Unit–2
Natural Resources:
Land Resources and Landuse Change, Land Degradation, Soil Erosion
and Desertification.
Water: Use and over Exploitation of Surface and Ground Water, Floor,
Droughts, Conflicts over Water.
18
Unit–3
Ecosystems:
Concept, Structure and Functions, Producer, Consumers and
Decomposers, Introduction, Types, Characteristics, Features of following
Ecosystem. (a) Forest Ecosystem (b) Grassland Ecosystem
17
Unit–4
Biodiversity:
Introduction, Definition: Genetic, Species and Ecosystem Diversity,
Biographical Classification of India, Productive Use, Biodiversity of
Global-National and Local Level.
Pollution:
Introduction, Definition, Causes, Effects, Control Measures of Pollution:
Air, Water, Soil, Marine, Noise. Thermal Nuclear Hazards. Solid Waste
Management: Causes, Effects and Control Measures.
17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference / Text –Books / Additional Reading:
1. Textbook of Environmental Studies for Undergraduate Courses by Erach Bharucha (Universities ress)
2. Agarwal, K.C.2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.
3. BharuchaErach, The Biodiversity of India, Mapin Publishing Pvt.Ltd., Ahmedabad— 380 013, India,
Email: [email protected] ( R)
4. Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill lnc.480p
5. Clark R.S., Marine Pollution, Clanderson Press Oxford (TB)
6. Cunningham, W.P.Cooper, T.H.Gorhani, E & Hepworth, M.T.2001.
7. Environmental Encyclopedia, Jaico Publ. House. Mumbai, 1196p
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B.Com.
SEMESTER – II
CORE COURSE:
Paper No. BCom–CC–203
Title of the Paper: Business Administration–II Credits: 03
SUBJECT CODE: 23124
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed of syllabus Teaching
hours
Marks/W
eight
1
Organization structure : types of organization, formal and informal
organization, merits and demerits
Delegation of authority: process, importance, limitation, Priciples of
delegation. Authority and responsibility.
18+7= 25
2
Centralization and decentralization, Difference between
Centralization and decentralization, advantages and limitations.
Departmentation: meaning, objectives, bases, merits and demerits.
18+7= 25
3
Motivation: Definition, characteristics, importance, theories:
MASLOW, HERZBERG, M.C. GREGOR, financial and non
financial incentives.
Ledership: concept, styles Likert's system, Qualities for leadership.
17+8= 25
4
Managerial Control: meaning, importance, types, process, guiding
principles for effective control. Techniques of control� Budgetary
control, Break-even analysis, PERT and CPM.
E-commerce: meaning, types, difference between e-commerce and
traditional commerce-advantages and dis advantages.
17+8= 25
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference / Text –Books / Additional Reading:
1. Drucker Peter F: Management Challenges for the 21st century, Butterwarth, Heinemann Oxford
2. Weihrich and kootz et. al: Essentials of management. Tata McGraw Hill, New Delhi.
3. fredhuthans: organizational Beharour Mc. Graw Hill, New York
4. Louis A Allen: Mana-gement and Organization. Mc Graw Hill. Tokyo.
5. Ansoff H.I: Corporate Strategy: Mc Graw Hill. New York
6. Haonplon. David R. Modern Management McGraw Hill New York.
7. Stoner and freeman; Management prestice l hall New Delhi.
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B.Com.
SEMESTER – II
CORE COURSE: Paper No. BCom–CC–204
Title of the Paper: Business Communication – II Credits: 03
SUBJECT CODE: 23125
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit – 1
Merits and Demerits of Types of Communication:
� Upward Communication; Downward Communication; Horizontal
Communication; Diagonal Communication; Grapevine; Consensus
Barriers to Communication:
Physical barriers; Technical Barriers; Language Barriers; Socio-
Psychological Barriers; Status Barriers; Cross Cultural barriers.
� Overcoming of the above mentioned form of barriers to
communication.
45
18
Unit – 2
Order Letters and their Replies:
� Placing of an Order
� Acknowledgement of an Order
� Partial and Full Execution of Orders
� Demanding extension of Tim-limit for Order execution
� Substitute Offers
� Cancellation of an Order
18
Unit – 3
(C) Complaints & Adjustment Letters:
� Hints for drafting Complaint letters
� Various types of Complaints letters
(D) Adjustment Letters:
� Adjustment Policy of the Company
� Seller at fault
� Customer at fault
� Carrier/Transporter at fault
(E) Collection Letters:
� Sending statement of Account
� Reminder
� Inquiry and discussion
� Appeal and Urgency
� Demand and warning for legal action
17
Unit – 4
Application Writing:
� Solicited Application
� Unsolicited Application
� Preparing Bio-data
� Format of Resume
Format of CurriculamVitae (CV)
17
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INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Mars
Reference / Text –Books / Additional Reading:
1. Business Communication - K. K. Sinha - Galgotia Publishing Company, New Delhi.
2. Media and Communication Management - C. S. Rayudu - Himalaya Publishing House, Bombay.
3. Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand & Sons, New Delhi.
4. Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai
5. Business Communication – Homai Pradhan, Bhende D.S., Thakur Vijaya
6. Business Communication (Principles, Methods and Techniques) Nirmal Singh - Deep & Deep Publications
Pvt. Ltd., New Delhi.
7. Business Communication - Dr. S.V. Kadvekar, Prin. Dr. C. N. Rawal and Prof. Ravindra Kothavade -
Diamond Publications, Pune.
8. Business Correspondence and Report Writing - R. C. Sharma, Krishna Mohan - Tata McGraw- Hill Publishing
Company Limited, New Delhi.
9. Business Communication and Organizational Management – Rohini Aggrawal – Taxman
10. Business Communication Strategies – Monipally Mathukutty M.- Tata McGraw –Hill Publishing Company
Limited, New Delhi.
11. Handbook of Communication – Narula Uma
12. A Handbook of Commercial Correspondence – A. Ashley – Oxford University Press
13. Business Communication and Organizational and Management – C.B. Gupta
14. Comprehensive Business Communication – Saroj Karnik, P.P. Mehta, - P.V. Kulkarni
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B.Com.
SEMESTER – II
CORE COURSE:
Paper No. BCom–CC–205
Title of the Paper: Business Economics – II Credits: 03
SUBJECT CODE: 23126
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Marks
1
National Income Accounts
Concepts of GDP and NDP
Sectoral Composition of National Income - GDP at Factor Price and Constant Prices
Concept of GNP and NNP, Factor Cost and National Income-Per Capita income,
Disposable Income and Personal Disposable Income- Measurement of National Income
– Difficulties in measuring National Income
Trends in India’s GDP and Per capita GDP since Independence
Concept of GDP Deflator(Basic concept only)
18
2
Money and Credit.
Meaning and Evolution of Money- Commodity to Fiat Money - Definition of Money-
Functions of Money
Demand for Money - Quantity Theory of Money- Fisher’s Equation of Exchange-
Cambridge Theory.
Supply of Money – Determinants of Money Supply- Components of Money Supply-
RBI’s Approach-M1, M2, M3, M4. High Powered Money Concepts of Credit- Types of
Credit–Instruments of Credit Control-Bank Rate, Repo Rate, Reverse Repo Rate, CRR
and SLR(Meaning and their importance).
17
3
Keynesian Economic Theory
Say’s Law of Market and its criticism by Keynes.
Simple Keynes Model of Income Determination.
Concepts of Consumption Function, Saving Function and Investment Function.
Investment Multiplier–Marginal Efficiency of Capital and factors affecting MEC.
18
4
Business Cycle and Inflation
Concepts of Business cycle – Four phases of Business Cycle
Interest rate –Loan able fund Theory and Liquidity preference theory- Motives for
liquidity preference--Transaction Motive, Precaution Motive, Speculative Motive.
Factors affecting interest Rate.
Inflation--Meaning, Types, Causes, Effects-Inflation and Investment.
17
* (1) Five questions of equal marks shall be drawn by the paper setter.
(2) Four questions shall be drawn from four units (1 question from each unit)
(3) The 5th
questions shall be of short notes drawn from the four units. Four short-notes shall be given
out of which two short-notes have to be answered.
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INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference Books:
1. Macro Economics: H.L. Ahuja, S. Chand Publication
2. Macro Economics Theory and Policy: H.L. Ahuja, S. Chand Publication
3. A Course in Macro Economics: D. M. Mithani, Himalaya Publication House
4. Principles of Macro Economics: Mishra and Puri, Himalaya Publishing House
5. Macro Economics: S. M. Mithani, Himalaya Publishing House
Macro Economics: K. K. Dewett, S. Chand Publication.
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B.Com.
SEMESTER – II
CORE COURSE: AC Paper No. CC–206
Title of the Paper: Accountancy-II Credits: 03
SUBJECT CODE: 23127
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: It provides exposure to the students to the entrepreneurial culture and industrial growth so
as to preparing them to set up and manage their and small units.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Consignment Accounts:
� Theory and practice of entries and accounts in the books of
consigner including valuing of stock, calculation of normal and
abnormal loss, different type of commission, invoicing goods,
In the book of consignee only consigner’s account
12 18+8
Unit- II
Joint Venture Accounts:
� Theory and practices of joint venture account when a separate
book are kept (only joint bank account method)
11 18+8
Unit- III
(only theory):
Royalty Accounts of mining colliers
Sectional Balancing System
� Total debtors accounts
� Total Creditors accounts
Self Balancing System
� Meaning, Adjustment Account, Advantage Debtors, Creditors
and general ledger, contra balance in ledger
11 17+7
Unit- IV
(only theory):
Accounting Standard
� AS-08 to AS-14
11 17+7
Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
Reference / Textbooks/Additional Reading:
� Anthony R.N. and Ree ce J.S.-accounting principles
� Harishikesh Chakvaborty-Advanced accouncy-Oxford Press
� Gupta R.L. And Gupta V.K.- financial Accounting- Sultanchand & Sons.
� Rana T.J. and Dalal V.S.- Advanced Accountancy- Sudhir Publication
� Rana, Dalal Shah and Shah Accountacy, Sudhir Publication
� Financial Accounting Darpan Publication
� Financial Accounting C Jamanadas & Sons
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B.Com.
SEMESTER – II
SUBJECT ELECTIVE:
Paper No. BCom–SE–207 A (EDP)
Title of the Paper: Fundamentals of Entrepreneurship – II Credits: 03
SUBJECT CODE: 23128
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Marks
Unit- I
Business Plan and Project Report
Meaning & concept of Business plan, Contents of a good
business plan, Advantages of making a Business plan,
Essentials ingredients for Business plan.
Project Report
Contents of Project Report, Guidelines for structuring good
project report, Benefits of project reporting.
18
Unit- II
Selection of Location for Industrial Unit
Meaning, Definition and Concept of selection of location of
industrial unit, Importance, Stages of Selection of Location,
Factors affecting selection of location, Correct trends of
selection of location, Industrial opportunity- meaning &
characteristics , type of opportunity.
18
Unit- III
Venture capital, characteristics ,, Nature, stages of Venture
capital organizing, services related to Venture capital funding
in india, various institutions for entrepreneurship development
programme planning In india
17
Unit- IV
Meaning & concept of Business environment , characteristics
of Business environment, types of of Business
environment(internal & external ), importance of analysis of of
Business environment
17
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Tandon B.C.: Environment and Entrepreneur chugh publication, Allahabad.
2. Simmer A David,: Entrepreneurial Megabuks Jhon Wiley & sons, New York.
3. Shrivastav S.B.: Practical Guide to Industrial Entrepreneur sultan chand & sons & sons, New
Delhi.
4. Prasanna Chandra: Project – Preparation, Appraisal & Implementation, Tata Mec - Graw
Hill, New Delhi.
5. Pandey I.M.: Venture capital, The Indian Experience, PHI, New Delhi.
6. Holl – j: Entrepreneurship – New Venture cretion, PHI. New Delhi.
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B.Com.
SEMESTER – II
SUBJECT ELECTIVE:
Paper No. BCom–SE–207 B (Business Mathematics)
Title of the Paper: Business Mathematics – II Credits: 03
SUBJECT CODE: 23129
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Integration: Integration as anti-derivative process; Standard
forms; Indefinite Integration, Methods of integration-by
substitution, by parts, and by use of partial fractions.
Applications of Integration, Definite integration; Finding areas in
simple cases; Consumer and producers surplus, Application in
Business and Economics problems.
12 18+8
Unit–2
Linear Programming :Formulation of LPP;
Graphical method of solution; Problems relating to two
variables including the case of mixed constraint; Cases having no
solution, multiple solution, multiple solution, unbounded solution
and redundant constraints. For two Variables.
12 18+8
Unit–3
Arithmetic progression and Geometric progression, Arithmetic,
Geometric and Harmonic Mean, Relation between A.M., G.M.,
H.M. A.M and G.M. (Practical Problems only).
10 17+7
Unit–4
Compound interest and Annuities; Certain different types of
interest rates; Concept of present and Future value, and Amount
of an Annuity; Types of Annuities; Present Value and amount of
an Annuity, including the case of Continuous Compounding;
Valuation of simple loans and debentures;
Problems relating to sinking funds
11 17+7
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Business Mathematics, D.C.Sancheti & V.K.Kapoor, S.Chand& Sons
2. Business Mathematics, J.K.Singh & Deepti Rani, Himaliya Publishing House
3. Business Mathematics, G.C.Patel & A.G. Patel, Atul Prakashan.
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B.Com.
SEMESTER – II
SUBJECT ELECTIVE:
Paper No. BCom–SE–207 C (BL)
Title of the Paper: Business Law-II Credits: 03
SUBJECT CODE: 23130
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Marks
Unit- I
Remedies for Breach of contract;
Special contracts; Identity; Guarantee, Bailment and Pledge;
Agency.
18
Unit- II
Sale of good Act 1930: Formation of contracts of sale; Goods and
their classification, price Conditions and warranties Transfer of
property in goods.
18
Unit- III Performance of the contract of sales Unpaid seller and his rights,
sale by auction; Hire purchase agreement 17
Unit- IV The consumer protection Act 1986: Salient features, Definition of
consumer, Grievance redressed machinery. 17
INTERNAL EVALUATION:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
Total 30 Marks
Reference Books: 1. Business Regulatory Frame Work: B.S. Shah
2. Business law: Tata Macro Hill.
3. Mercantile law: Sultan chand publisher
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B.Com.
SEMESTER – II
CORE ELECTIVE : F&A - Paper No. CE–208
Title of the Paper: Finance & Accounts– III (Auditing – II) Credits: 03
SUBJECT CODE: 23131
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: The objective of this course is to be unable the students to have such minimum knowledge
of finance and accounting as it is applicable to business and corporate situations.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Company Audit - I:
� Company Auditor- appointment, reappointment, removal,
power, duties, liabilities of auditors
� Qualification and Disqualification of an Auditors
12 18+8
Unit- II
Company Audit - II:
� Auditor Report- Meaning, importance, Precautions for
preparing the Audit Report, the phase true and false view, clean
audit report, qualified audit report
� True Profit and divisible profit
11 18+8
Unit- III
Vouching:
� Meaning, Definition objective, Vouchers, vouching of Cash
transaction, Receipts and Payments, Petty Cash and various,
revenue and Capital Expenditure
Verification of Assets and liabilities:
� Verification and valuation of fixed assets and current assets
� Liability, Public Deposit, Creditors, Bills payable, Outstanding
Expenses and contingent Liabilities
11 17+7
Unit- IV
Investigation:
� Meaning, Definition, Distinguish of Auditions and Investigation
� Investigation on Behalf of an intending purchase of a business
� Investigation in the case of suspected fraud
� Investigation on behalf the Bank granting a Loan
11 17+7
Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
Reference / Textbooks/Additional Reading:
� Gupta Kamal – Contemporary Auditing, Tata Mc Graw Hill
� Tondon B. N. –Principle of Auditing, S.Chand.
� Pagare Dinkar–Principles and Practice of Auditing, S. Chand.
� Sharma T. R. – Auditing Principles and Problems, Sahitya Bhavan, Agra.
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B.Com.
SEMESTER – II
CORE ELECTIVE : F&A - Paper No. CE–209
Title of the Paper : Finance & Accounts – IV (Corporate Accounting-II) Credits: 03
SUBJECT CODE: 23132
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: The objective of this course is to be unable the students to have such minimum knowledge
of finance and accounting as it is applicable to business and corporate situations.
Unit Detailed Syllabus Teaching
hours
Marks/
Weight
Unit- I
Absorption of Company
� Journal entries and accounts in the book of vender company
� Acquisition entries and opening balance sheet in the books of
purchasing company
12 18+8
Unit- II Profit or loss prior to incorporation: � Ascertainment of such profit
� Base of Apportionments
11 18+8
Unit- III
(Only theory):
Valuation of Goodwill: � Simple average method
� Weighted average method
� Super profit method
� Capitalization method
� Annuity method
� Sliding scale valuation method
Accounts of Statutory Corporations : � Meaning, maintenance of books, accounts, audit and annual
report
Accounts of Government companies : � Meaning, maintenance of books, accounts, audit and annual
report
11 17+7
Unit- IV
(Only theory):
Performance Measurement Techniques :
� Introduction, Techniques for goal settings, profit as a goal,
Model of profit maximization, various techniques for
performance measurement , accounting ratio for overall
performance measurement, methods of performance appraisal
JIT and Material Planning :
� JIT- Just in time Approach, meaning, Characteristics ,
overview, merits-demerits, technique, MRP-material
requirement plan – introduction, objective merit-demerit
11 17+7
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Breakup of Continues Internal Evaluation:
Assignment / Presentation 10 Marks
Seminar / Attendance 05 Marks
Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)
Total: 30 Marks
Reference / Textbooks/Additional Reading:
� Maheshwari S.N. – Advanced Accountancy, Vikas Publishing
� B, M. Agarwal – company Accounts, Suchita Publications
� R.L. Gupta – Radhaswamy, Advanced Accountancy, S. Chand
� Maheshwari S. N. – Corporate Accounting, Vikas Publishing
� M. C. Shukla- Advanced Accounts, S. Chand
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B.Com.
SEMESTER – II
Core Elective (STATISTICS)
Title of the Paper: ST-BCom-CE-208
Statistics-III (Advanced Statistics – II) Credits: 03
SUBJECT CODE: 23133
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Association of Attributes:
Concept of qualitative data and the association between
them, Meaning and interpretation of 2×2 contingency table,
Types of association between attributes, Methods of
obtaining nature of association by using comparison
between observed and expected frequency, Coefficient of
association by using Yule’s method and its interpretations,
Example on 2×2 problems only.
12 18+8
Unit–2
Index Number: Meaning and Definition of an Index
Number, Characteristics of Index Number, Uses of Index
Number, Limitation of Index Number. Construction of Index
Number. Shifting of base. Quantity index numbers.
Consumer Price index, Whole sale price index number, Cost
of living index number. Laspeyre, Paasche, Fisher Ideal
indices, Dorbish Bowley, Marshall-Edgeworth Index
Number. Time Reversal Test and Factor Reversal Test.
12
18+8
Unit–3
Time Series – I: Meaning of Time Series, Utility of Study
of Time Series, Analysis of Time Series, Component of
Time Series, Methods of determining Trend (i) Graphical
Method (ii) Method of Moving Averages (iii) Method of
Least Square. Methods of determining Seasonal
variations.(i) Method of Simple Average (ii) Ratio-to-
moving average method.
11
17+7
Unit–4
Interpolation and Extrapolation: Introduction,
Significance of Interpolation and Extrapolation,
Assumptions of Interpolation and Extrapolation, Methods of
Interpolation (i) Newton forward difference method (ii)
Newton Backward difference method (iii)Lagrange’s
Method (iv) Binomial Expansion Mettod.
10
17+7
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Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Ken Black, Business Statistics, John Wiley & Sons (Asia) Pte Ltd. Singapore
2. J. K. Sharma, Business Statistics, Pearson, New Delhi.
3. Sancheti&Kapoor, Business Statistics, Sultan Chand & Sons, New Delhi.
4. Business Statistics, B. S. Shah Publication.
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B.Com.
SEMESTER – II
Core Elective (STATISTICS)
Title of the Paper: ST-BCom-CE-209
Statistics-IV (Mathematical Statistics – II) Credits: 03
SUBJECT CODE: 23134
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Unit Detailed Syllabus Teaching
Hours
Marks /
Weight
Unit–1
Introduction to Poisson Distribution, Probability density function
of poisson distribution, mean and variance of poisson distribution,
properties and uses of poisson distribution with numerical
examples.
12 18+8
Unit–2
Introduction to Normal Distribution, Probability density function
of Normal distribution, Probability density function of Standard
Normal Distribution, Area under the normal curve. Properties of
Normal Distribution. Applications of Normal Distribution,
Simple examples.
12
18+8
Unit–3
Applications of Normal Distribution, Relationship between
Binomial, Poisson and Normal distribution. Finding Area when
the Score is known, Finding Score when the Area is known.
Simple examples applicable to the business situations.
11
17+7
Unit–4
Principle of Least square. Curve fitting. Equations of
approximating curves by the method of least squares.
(1) y = a + bx (2) y = a + bx + cx2
Fitting of exponential of the type (3) y = a bx
Examples based on the above formulas using Method of Least
Squares.
10
17+7
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
1. Mood, Gray bill & Bose: Introduction to Theory of Statistics.
2. V. K. Rohatgi: An introduction to Probability Theory & Mathematical Statistics.
3. Bansilal & S. Arora: New course in Mathematical Statistics
4. Gupta & V. K. Kapoor: Fundamental of Mathematical St
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B.Com.
SEMESTER – II
CORE ELECTIVE: Paper No. B &I –CE-208 BANKING & INSURANCE
Title of the Paper: Banking & Insurance-III (Fundamentals of Banking-II) Credits: 03
Teaching Hours: 45
SUBJECT CODE: 23135
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective:
UNIT DETAILED SYLLABUS MARKS /
WEIGHT
Unit – I Developments in the Indian financial system: RBI, SEBI, IRDA, their major
functions, Role of Banks 18
Unit – II
Role & functions of capital market: Role & functions of Mutual funds, Structure
of Financial Institutions in India, RRB, District, State Co-operative Banks- Land
development co-operative banks-urban, development bank, IFCI, IDBI, ICICI,
SIDBI.
18
Unit – III
Banking Technology: Electronic Banking, Core banking, Teller Machines at the
bank counters, ATMS-Anywhere anytime Banking, Home Banking (Corporate &
Personal), Electronic Payment Systems- Online Banking.-Online Inquiry &
update facilities IT- Current trends- Bank net, RBI net, Internet, E-mail etc.,
Effect on customers & Service Quality. Banking Regulation Act 1949
17
Unit – IV
Leasing: Operation of Bank Accounts- monetary policy-credit control measures
and their effectiveness, Bank Accounts: Current Account, Saving Account, Fix
Deposit Account, Procedure for opening Bank account 17
Internal Evaluation:
Test 15 Marks
Assignment/Presentation 10 Marks
Seminar/Attendance 05 Marks
TOTAL 30 Marks
Reference / Text –Books / Additional Reading:
7. Mishra M .N : Insurance Principles and Practises; . Chand & Co; New Delhi
8. Insurance Regulatory Development Act 1999
9. Life Insurance Corporation Act 1956
10. KshitijPatukale: Insurance for Every One; Macmillan India Ltd
11. I.C. -01 Principles of Insurance , Insurance Institute of India &I.C.33
12. Williams, Arthur; “Risk Management and Insurance; McGraw Hill.
13. Vaubhan J, Emmet; “Fundamentals of Risk and Insurance Wiley Publications.
14. Harringtion; “Risk Management and Insurance; McGraw Hill.
B.Com.
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SEMESTER – II
CORE COURSE: Paper No. B&I–CE––209 BANKING & INSURANCE
Title of the Paper: Banking & Insurance-IV (Fundamentals of Insurance –II)
SUBJECT CODE: 23136
Credits: 03
Teaching Hours: 45
Total Marks: 100 Marks
Semester End Examination: 70 Marks
Internal Evaluation: 30 Marks
Objective: The paper is concerned towards the awreness towards risk. It also covers the types of Insurance.
UNIT DETAILED SYLLABUS MARKS /
WEIGHT
Unit – I
Types of insurance: Personal, accident, general, Advantages of
insurance, Principles of insurance, Procedure for having life
insurance, nature of insurance organisation.
18
Unit – II Introduction to risk: Risk Identification & Evaluation, Risk Mgt.
& the Insurance Industry, Factors affecting risk, Methods of
calculating economic risk, Selection of risk, Measurement of risk
and mortality tables, Calculation of premium, Payment of bonus
18
Unit – III Over view on Life Marine/Fire/General Insurance: Life Insurance
products, Term assurance plans, Whole Life plans, Endowment
type of plans, Money back Policy, Annuities and pensions
17
Unit – IV Classification of investment schemes: Various life insurance
products, Options and guarantees, Reinsurance, Postal Insurance
Health Insurance, Motor Insurance
17
Break up of continuous internal evaluation:
Assignment 30 marks
Reference / Text –Books / Additional Reading:
1. Kshitij Patukale: Insurance for Every One; Macmillan India Ltd
2. Mishra M .N : Insurance Principles and Practises; S.Chand & Co; New Delhi
3. Insurance Regulatory Development Act 1999 4. Life Insurance Corporation Act 1956
5. Gupta OS : Life Insurance :Prank Brothers, New Delhi
6. I.C. -01 Principles of Insurance , Insurance Institute of India
7. McCarthy J.E. : Basic Marketing –A Managerial Approach :McGraw Hill ,New York.
B.Com.
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SEMESTER – II
CORE ELECTIVE:
Paper No. BCom–CE–208 -MARKETING
Marketing-III (Principals of Marketing – II:) Total Marks:100Credit: 03
SUBJECT CODE: 23137
Marks: Semester End Examination: 70
Continues Internal Evaluation: 30
Objective: The objective of this course is to help students to understand the concept marketing and its
applications.
UNIT DETAILED SYLLABUS TEACHING
HOURS
MARKS /
WEIGHT
Unit – I
DistributionChannels and Physical Distribution:
Distribution channels - concept and role
Types of distribution channels
Factors affecting choice of a distribution channel
Retailer and wholesaler- Physical distribution of goods
Transportation, Warehousing, Order processing, Inventory control
12 18
Unit –
II
Promotion:
Methods of promotion
Optimum promotion mix
Advertising media–their relative merits and limitations
Characteristics of an effective advertisement
11 18
Unit –
III
Marketing Research:
Meaning, significance and process of Marketing Research, Forecasting and Demand Measurement
Major concepts, estimating current demand and estimating future
demand- methods.
11 17
Unit –
IV
Personal selling - Selling as a career- Classification of a successful sales
person- Functions of salesman- Marketing Ethics: Meaning, importance and aspects.
11 17
InternalEvaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text –Books / Additional Reading:
1. Philip Kotler: Marketing Management Englewood Cliffs; Prentice Hall, NJ.
2. William M. Pride and O.C. Perrell: Marketing: Houghton-Mifflin Boston.
3. StantonW.J.,~Etzel Michael J„ and Walker Bruce J; Fundamentals of Marketing; McGraw-Hill, New York
4. Lamb ChariesW-.HaIr Joseph F., and McDaniel Carl: Principles of Marketing; South-Western-Publishing, Cincinnati,
Ohio. •
5. Cravens David W, Hills Gerald E„ Woodruff Robert B: Marketing Management: Richard D. tiwin, Homewood, Illinois.
6. Kotler Philip and Armstrong Gary: Principles of Marketing; Prentice-Halt of India, New Delhi.
7. PutmerR.M: The New Marketing; McMillan, New York.
8. McCarthy J.E: Basic Marketing - A Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W and Stiu R.R: Basic Marketing - Concepts, Decisions and Strategties; Prentice Hall, New Delhi.
B.Com.
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SEMESTER – II
CORE COURSE: Paper No. MKT-CE–209 – MARKETING
Marketing-IV (International Marketing–II)
Total Marks: 100
SUBJECT CODE: 23138
Credit: 03
Semester End Examination:70 Marks Internal Evaluation: 30 Marks
Objective: The objective of this course is to acquaint students with distribution methods and retailing system.
Unit
Detailed Syllabus Teaching
Hours
Marks
Unit: 1
Product Planning for International Market: Branding, Packaging,
Labeling, Quality issues and After sales service. International
Distribution: Distribution channels and logistics decisions; Selection and
appointment of foreign sales agents.
12 18
Unit: 2
Country of Origin Effects: building country image; consumer perception
of country of origin effect, Deciding of international marketing
organization.
11 18
Unit: 3
Trade Barrier, Tariffs. Non Tariffs. Types of NTBS. Quotas. licensing
voluntary expert retrains. Administered protection. Impact of NTBS.
Bilateral Multilateral contracts).
11 17
Unit: 4
Export Policy and Practices in India: Exim policy - an overview; Trends
in India's foreign trade; Steps in starting an export business; Product
selection: Market selection; Export pricing; Export finance;
Documentation; Export procedures; Export assistance and incentives.
11 17
InternalEvaluation: Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text –Books / Additional Reading:
1. Bhattacharya R.L. and Varshney B: International Marketing Management; Sultan Chand, New Delhi.
2. Bhattacharya B: Export Marketing Strategies for Success: Global Press, New Delhi.
3. Keegan W.J: Multinational Marketing Management; Prentice Hall, New Delhi.
4. Kriptani V: International Marketing; Prentice Hall New Delhi.
5. Taggart J.H and Moder Mott M.C: The Essence of International Business; Prentice Hall New Delhi.
6. Kotler Phillip: Principles of Marketing; Prentice Hall New Delhi.
7. Fayer Weather John: International Marketing; Prentice Hall, NJ.
8. Caterora P.M. and Keavenay S.M: Marketing an International Perspective; Erwin Homewood, Illinois.
9. Patiwala, Stanley J: The Essence of International Marketing: Prentice Hall, New Delhi.
10. Warren Keegen. Global Marketing. Prentice Hall of India
11. Philip R. Cateora& John I. Graham. International Marketing. Tata McGraw Hill
12. P.Subbarao.International! Business. Himalaya Publishing House
13. Francis Cherunilam. International Marketing, Himalaya Publishing House
B.Com.
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SEMESTER – II
Core Elective
Title of the Paper: M.I.P. B.Com-CE- 208
Managerial Information Processing-III (IT & Its Application-II (Excel)) SUBJECT CODE: 23139
Credit: 03
Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks [Based on Practical]
Unit Detailed Syllabus Teaching
Hours
Marks/
Weight
Unit 1
SPREADSHEET-I
Introduction to Spreadsheet
Some popular Spreadsheet packages on different OS platforms
Application of Spreadsheet.
Building spreadsheet using Formulas
Conditions and Calculations.
12 18
Unit 2
SPREADSHEET-II [Function]
Mathematical
Statistical
Logical,
Date & Time
Text function.
11 18
Unit 3
SPREADSHEET-III
Sorting database, Conditional Formatting
Auto filter/ advance filter
Graph facilities
Subtotal,
11 17
Unit 4 Validation
Pivot tables
Other advanced features of MS Excel..
11 17
Internal Evaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference / Text-Books / Additional Reading :
1. PC Software for windows made simple, By R.K.Taxali(Tata McGraw Hill)
2. Office 2007- BPB Pulication
3. Office 2007 Bible –John Walkenbach, Herb Tyson
Teach yourself visually Ms-Office 2007- SheryKinkoph.
B.Com.
Page 51
MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)
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Page 49 of 49
SEMESTER – II
Core Elective
Title of the Paper: M.I.P. B.Com-CE- 209
Managerial Information Processing-IV (Programming Language "C'') SUBJECT CODE: 23140
Credit: 03
Marks: 100 Marks
Semester end Examinations 70 Marks
Internal Evaluation 30 Marks [Based on Practical]
Unit Detailed Syllabus Teaching
Hours
Marks/
Weight
Unit-1
Introduction:
Algorithm & flowchart, Introduction of C, History of Importance of C,
Basic Structure of C Programs, Constants & Variables, Data Types,
Types of operator: arithmetic, relational, logical, assignment,
conditional, increment & decrement, bitwise and special Operator.
12 18
Unit-2
DECISION MAKING
Decision Making with If Statement, Simple If Statement, The
IF…..ELSE Statement, Nesting of IF….ELSE Statements
ELSE IF Ladder , The Switch Statement , The ?: Operator
The GOTO Statement
11 18
Unit-3
DECISION MAKING & LOOPING
Difference between entry control- loop and exit control-loop
The WHILE Statement, The DO Statement, The FOR Statement,
Jumps in LOOPS
11 17
Unit-4
ADVANCE OF C LANGUAGE
Introduction of Arrays(1-D,2-D,multi-Dimensional), Introduction of
UDF, Introduction of Structures & Unions
Difference between structure and union, Introduction of Pointers
11 17
Internal Evaluation:
Test 15Marks
Assignment/ Presentation 10Marks
Seminar/ Attendance 05Marks
Total: 30Marks
Reference Books
ANSI-C- E BALAGUSWAMY