department of commerce · consignment account, consignment account, consignees account, consignment...

B.Com. SPU BALAGHAT3 Years Under Graduate Course

Department of CommerceSardar Patel University, Balaghat, Madhya Pradesh

DETAILED SYLLABUS

UNDER GRADUATE COURSE

(B.COM COMPUTER APPLICATION)

Department of Commerce

Sardar Patel University, BalaghatSardar Patel Knowledge City, Dongariya, Balaghat (M.P.)



DETAILED SYLLABUS







DETAILED SYLLABUS







SARDAR PATEL UNIVERSITY, BALAGHAT (M.P.)B.Com. First Year

(Account Group)Paper: I - FINANCIAL ACCOUNTING

UNIT IConcept of double entry system, accounting concepts and conventions, preparation ofjournal, sub-division of journal, preparation of ledger and trial balance, Adjustmentsentries, final accounts with adjustment.UNIT-IIIntroduction for Indian accounting standards. Detail study of accounting standard -6 and10,Branch accounts- Objects of Branch account, types of branch account( dependentbranch, independent branch, foreign branch) Columnar Branch account and generalprofit and loss account, Final accounts methods, preparation of branch account bydebtors methods and personal account methods, stock and debtors methods, wholesalebranch methods, Accounting records in independent branch books, incorporation ofbranch trial balance in head office books, inter-branch transaction, foreign branch-conversion of branch trial balance, conversion of amounts and preparation of finalaccounts of foreign branch.Departmental accounts- Allocation of expenses , inter-departmental transaction,reserve of unrealized profit, preparation of departmental profit and loss account andbalance sheetUNIT-IIIRoyalty Accounts- Difference between Rent and Royalty, Types of Royalty-miningroyalties, brick making royalties, oil well royalties, patent royalties, Copy-RightRoyalties, Trade Mark Royalties. definition of minimum rent, short-working, surplus,unrecouped short working, accounting records for mininig royalty in the books oflessee, changing the amount of minimum rent every year, payment of royalty at aspecified date of next year, half yearly and quarterly payment of royalty, prepration ofshort working reserve account, Accounting records in the books of landlord, preparationof deed rent account in the books of lessee, Government subsidy, lock-out and limit ofshort workAccounting For Non-Profit Making Organization- Business Institutions, Non-trading institutions, accounting records of Non-trading Institutions, Final Statements ofNon-Trading Organisation- Receipt and payments Accounts, Income and ExpenditureAccounts, Balance SheetUNIT-IVJoint venture account- Difference Between Joint venture and Consignment,Difference Between Joint Venture and Partnership, When Only one Co-venture



maintains books of accounts, Journal Entries and ledger account, all co-venturemaintains books of accounts, separate set of books is kept for joint venture and jointbank account.Consignment Account- Accounting Records in the books of consignor- Goods sent onconsignment account, consignment account, consignees account, consignment stockaccount, accounting records in the book of consignee- journal entries, personal accountof the consignor, commission account, valuation of closing stock, valuation ofabnormal loss, consignment of goods at invoice price, taking over stock by consigneeand treatment of credit sale, calculation of overriding commission.

Investment Accounts- Types of Securities, Government Securities- centralgovernment securities, state government securities, securities of local authorities non-government securities, classification of investment, currant investment, long terminvestment, calculation of interest on investment, journal entries and ledger accountwith cum-interest purchase and sale, Ex-interest purchase and sale, Ex-interest purchaseand cum-interest sale, cum-dividend purchase and sale.UNIT-VPartnership Accounts- Dissolution with Insolvency of Partner, Amalgamation ofPartnership Firms. Conversion of partnership firm into Joint Stock Company.Recommended Books

Gupta R.L. and Radhaswamy, M Sultan Chand & Sons. New Delhi

Shukla M.C. Grewwal T. S and Gupta S. Chand & sons. New DelhiShukla S.M. Sahitya Bhawan publication AgraMurti Guru Prasad Himalya Publising House MumbaiJain and Narang Kalyani Publising house, JaipurS.N. Maheswari Vikas Publising house new DelhiSharma and Gupta RBD Publising House Delhi

Khatik S.K. Jat Jitendra Saxena K. Extol Publishing Bhopal

Gangwar Sharda Himalya Publishing House, Agra



(Account Group)PAPER: II - BUSINESS MATHEMATICS

UNIT I

Ratio- Gaining, sacrificing Ratio, proportion, percentage, commission. Discount andbrokerage.

UNIT II

Simultaneous equations- Meaning, characteristics, Types and Calculations. Preparationof invoice.

UNIT III

Elementary Matrices- Definition and Calculations, Types of Matrices.

UNIT IV

Logarithms and antilogarithms- Principles and Calculations, simple and compoundsinterest.

UNIT V

Average – simple, weighted and Statistical average arithmetic mean, Harmonic mean,Geometric mean, Profit and Loss.

Recommended Books

Allen R.G.D. MacMillan New Delhi

Soni R.S. Pitamber Publishing House, New DelhiKapoor V.K. Sultan Chand & Sons, new DelhiHolden Macmillan India, New Delhi

Dr. V.K. Shukla Madhya Pradesh hindi Granth Academy, Bhopal (Both Hindiand English)

J.P. Singh Himalya Publising house, Mumbai.N.k. Nag Kalyani Publisher, New Delhi



(Management Group)PAPER: I- BUSINESS LAW

UNIT 1: The Indian Contract Act- 1872

1. Definition and Nature of Contract

2. Essentials of valid contract

3. Agreements

4. Offer and Acceptance

5. Consideration

6. Capacity of Parties to contract

7. Free Consent

8. Legality of object and consideration

9. Expressly declared void agreements

10. Contingent Contracts.

11. Quasi Contracts

12. Performance of Contracts

13. Discharge of Contracts.UNIT II

Breach of Contract, Remedies for Breach of Contract.

Special Contracts- Contract of Indemnity and Guarantee.

Contract of bailment and Pledge.

Contract of AgencyUNIT III: NEGOTIABLE INSTRUMENTS ACT, 1881

( As amended by the negotiable instrument (Amendment) Act, 2002 )

1. Negotiable Instruments- Definition and Features, etc

2. Promissory Note, Bill of Exchange and Cheques.

3. Holder and Holder in Due Course.

4. Crossing and Dishonor of Cheques.

5. Dishonour of Negotiable Instruments.

6. Discharge From Liability on Negotiable Instruments.

UNIT IV: Consumer Protection Act-1986



( Including the Consumer (Protection) Amendment Act,2002)

Consumer Protection Act-1986- Main Provisions, Consumer Disputes, Consumer

Disputes Redressal Agencies.

Competition Act,2002( As Amended by the Competition(Amendment) Act,2009

- Salient Fetures of the Competition act,2002, Duties, Powers and Functions of CCI

Monopolies and Restrictive Trade Practices Act(MRTP Act,1969)- Meaning,

Scope, Importance, Main Provisions.UNIT V

Foreign Exchange Management Act-2000 (FEMA)- Objectives and Main Provisions.

Intellectual Property Right Act- The Copy Right Act,1957.

The Patents Act,1970.

Trade Marks Act,

Recommended Books

Singh Avtar Estern Book Company Law.Kuchal M.C. Vikas Publishing House, New Delhi

Bulchandani K.R. Himalya Publising House, Mumbia. (Both Meduum)ukSy[kk vkj- ,y- vkj ch Mh ifCyf'kax gkml] t;iqj

R.N.S. Pillai & V. Bhagvad S. Chand. & Company New Delhi



(Management Group)PAPER: II- BUSINESS ORGNISATION AND COMMUNICATION

UNIT IBusiness Organisation: Definition, Concept, Characteristics, Objectives, Significance,Components, Functions, Business Ethics, Social Responsibilities of Business, AndPromotions of Business: Meaning, Functions, Stages of Promotions, Forms of BusinessOrganisation: Detailed Study of Sole Proprietorship and partnership.UNIT IICompany Organisation: Meaning, Definition, Formation of Private and publicCompany, Merits and demerit, Types of Companies. Cooperative Organisation: Need,Meaning, Significance and its merits and demerits. Public Enterprises- Concept,Meaning, Characteristics, Objectives and Significance, Multinational Corporation(MNCS) an Introduction in India.UNIT IIICommunication: Introduction- Definition, Nature, Objects, Importance ofCommunication to Managers, Elements of Communication, Feedback, Dimension andDirections of Communication, means of Communication- Verbal Communication,SWOT Analysis.UNIT IVNon-verbal Communication, Body Language, Para Language, Sign Language, visualand audio Communication, Channel of Communication, Barriers in Communication,Written Business Communication- Concept, Advantages, Disadvantages, Importance,needs and Kinds of Business Letters, Essentials of an Effective Business LettersUNIT VModern Forms of Communication: FAX, Emails, Video Conferencing, InternationalCommunication For Global Business, Group Business, Group CommunicationNetwork, and Preparation of Business survey Report.Recommended Books

Dr. Ramesh Mangal (English) Bussiness Communication, Universal PUB. Agra

Mehta D and Mehta NK A hand book of communication Skill practices,Radha Publication New Delhi.

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Nolakha R.c. RBD Publishing House Jaipur



B.com (Computer Application)Fundamentals of Computer and PC Software

Course objective:1. To review the basic concept and functional knowledge in the field of computer application.2. To expose the student to computer application in the field of business.

UNIT-1Introduction to Computer System:- Block Diagram, Component: Mother board, Processor, Mainmemory, cache memory, hard disk .Input device, Output device, External storage devices: floppy disked, CD Rom, DVD, US drive.Types of Software: System Software , Application SoftwareSystem Software: Operating System. Utility program: anti-virus, disk cleaning, defragmentation,compression and decompression of fileApplication Software: example of commercial software with brief introductionProgramming Language: Low- level language, Assembly Language, Middle Level Language and Highlevel Language, Compiler, Interpreter, Assembler, Difference between compiler& interpreterUNIT-2Operating System:- Definition, Function Of Operating System, CUI, GUI, types of Operatingsystems like Single user, Multiuser, Real time, Time sharing And Batch processing, Multiprocessing,Multiprogramming, Multitasking, Distributed processing. Elementary idea of various CommonOperating System Prevent round the World.MS Window:- Introduction and its features, desktop, taskbar, files and folder start menu operation,my computer, network neighborhood, window explorer, creating copy, paint, notepad, OLE features.UNIT-3Introduction to MS-Word: Advantage of word processing, Creating, Saving And Editing adocument: Selecting, Deleting, Replacing Text, Coping text to another file. insert formatting text andParagraph, using the Font, Dialog Box, Paragraph Formatting using bullets and numbering inparagraphs, use of smart art, checking Spelling, Line spacing, Margins, Space before and paragraph,Mail merge,Introduction to MS-Excel: Numbers, Formula, Editing Data in a Cell, Excel function, using a Rangewith SUM, Moving and Copying data, inserting and deleting Row And Columns in the worksheet,Using The format Cell Dialog Box, Using Chart Wizard to Create a chart.Introduction to MS-Power Point: Introduction to PowerPoint presentation, .Slide show, Formatting,Creating a presentation, inserting Smart Arts, Adding Object, Applying Transitions ,Animation Effect,Adding Tablets, Charts And media filesUNIT-4Number system: decimal, binary, octal, hexadecimal, conversion from one base to another base.Codes: ASCII code, EBCDIC code, Gray code. Boolean Algebra, de- Morgan’s theorem, binaryarithmetic:- addition, subtraction, multiplication & division, unsigned binary numbers, signedmagnitude numbers, I’s complement & 2’s complement representation of numbers, 2’s complementarithmetic. Boolean function & truth tables, SOP, POS form, Minters/ Maxterms, simplification oflogic circuits using Boolean algebra and karnaugh maps, Logic gates:- AND, OR, NOT, NAND,NOT, X-OR and X-NOR gates, their symbols and truth tables, circuit design with gates: adder/subtractor circuit.UNIT-5



Memory cell, primary memory: RAM, static and dynamic RAM, ROM, PROM, EPROM,EEPROM, cache memory, secondary memory and its types, virtual memory concept, memoryaccessing methods: serial and random access. Data bus, control bus & address bus. Word length of acomputer, memory addressing capability of a cpu, processing speed of computer, microprocessors,single chip microcomputers (microcontrollers).

Text Books& Reference Books:1. Computer fundamental by P.K. Sinha2. Fundamental of information technology by A. Leon& M. Leon3. Computer today by Suresh K. Basandra.4. PC software MS office by Nitin K .Nayak5. MS office interactive course by Greg Perry,Techmedia6. Operating System: Achyut S. god bole.

Suggested list of exercises for practical:MS-word:-

1. Create a document and apply different editing options.2. Create banner for your college.3. Design a greeting card using word art for different festivals.4. Create your Bio-data and use page borders and shading.5. Create a document and insert header and footer, page title etc.6. Implement mail merge.7. Insert a table into a document.8. Create a document and apply different formatting options.

MS-Excel:-1 Design your class time table.2.Prepare a mark sheet of your class subjects.3.Prepare a Salary slip of an employee.4.Prepare a generic bill of a super Market.5. Work on the following exercise on a workbook:a. Copy an existing sheetb. Rename the old sheetPower Point:-

1. Design a presentation of your institute using auto content wizard, design template and blankpresentation.

2. Illustrate use of macro in text formatting in your presentation.--------------------------------------*--------------------------------------------------------Remark:(i)Each theory paper will contain five objective type questions of 1mark and



B.com (Computer Application)E-COMMERCE & ACCOUNTING PACKAGE

Course objective:

1. To review the basic concept and functional knowledge in the field of internet & e-commerce2. To expose the student to computer application in the field of accounting

UNIT-1Definition of network, Types of network – LAN , MAN and WAN, Topology, Introduction tointernet, Web Browsers, www, E-mail Basics – Working with E-mail, how to send and receive e-mails, Search Engine. Protocol, Types of protocol, TCP/IP, HTTP, FTP,SMTP.

UNIT – 2E- Commerce : Business Operation : E – Commerce Practices vs. traditional business practices ;Benefits of e-commerce to organization, consumers and society; Limitation of e- commerce;Management issues relating to e- commerce.Operations of E- Commerce, Credit Card transition, Secure Hypertext Transfer Protocol,Electronic, Payment Systems, Secure Electronic transaction, Broker based Service, Online traveltourism services, Benefits and impact of e- commerce of travel industry, Real estate market,Online stock trading and its benefits, Online Banking and its benefits.UNIT – 3Introduction to E- Governance, EDI in governance, E- Government, E- governance-application ofthe internet, concept of government–to–business, business to-government and citizen-to-government, e-governance models.UNIT – 4Accounting Information System: Basics of Accounting Practices and Preparation of FinalAccounts. Introduction to Computerized Accounting Information Systems. Distinction betweenManual and Computerized Accounting Information Systems, Account Payable Systems, AccountsReceivable System.Introduction to Tally, Creating New Company, Creation of Groups and Accounts, Makingvouchers entries, working with dates and all menus of Tally package, Generation of Reports,Recording of Inventory.UNIT – 5Basic concepts of Inventory Tally Configuration, Single & Multiple User, Tally ScreenComponents, Mouse/Keyboard Conventions & Key, Combinations, Switching between screenareas, Quitting Tally, Maintaining Company Data, Basic Company Details,Create/Alter/Select/Load/Close a Company, Chart of Accounts, Company Features, Configuration.Creating Group company, Use of Tally vault, Using Security control & defining different securitylevels, Use of Tally Audit , Back – up & Restore, Splitting company data, Export & import ofData.

Text Books& Reference Books:

1. Introduction to E-Commerce by Zhen Qin.2. E-Commerce Development: Business to Business by WP publishers.3. Electronic Commerce by Gray P. Schneider.4. Internet for Everyone by Alexon Leon and Mathews Leon.

B.A. FIRST YEAR 3 YEARS DEGREE COURSE

SCHOOL OF ARTSARDAR PATEL UNIVERSITY, BALAGHAT (M.P.)

SARDAR PATEL UNIVERSITY BALAGHAT (M.P.)¼Session & 2018&2019½ & Onwards

B.A / B.Sc / B.Com / B.Sc (Home Science)/BCA/B.A.(Mgt.) I YearFoundation Course (vk/kkj ikB~;dze)

Paper IfgUnh Hkk"kk vkSj uSfrd ewY; (Hindi Language & Moral Values)

Particulars/ fooj.k

Unit - IfgUnh Hkk"kk

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Unit - IIfgUnh Hkk"kk

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Unit - IVfgUnh Hkk"kk

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Unit - VuSfrd ewY;

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B.A / B.Sc / B.Com / B.Sc (Home Science)/B.A.(Mgt.) BCA

Foundation Course (vk/kkj ikB~;dze)

Paper II

English LanguageParticulars

UNIT - I

1- Where the mind is without fear: Rabindranath Tagore

2- The Hero: R,K Narayan

3- Tryst with Destiny: Jawaharlal Nehru

4- Indian weavers: Sarojini Naidu

5- The portrait of a lady: Khudhwant Singh

6- The Solitary Reaper: William Wordsworth

UNIT - IIBasic Language Skills: Vocabulary, Synonyms, Antonyms, Word formation, Prefixes Suffixes.

UNIT - III Basic Language Skills: Uncountable nouns, verbs, tense, adverbs.

UNIT - IV Comprehension /Unseen passage

UNIT -V Composition and Paragraph writing

FORMAT OF QUESTION PAPER

Max. Marks : 30 ++ (CCE) 05 = 35

Ques. 1 six objective type questions to be set any four to be attempted from the prescribedtext (multiple Choice, non-multiple Choice, fill in the blanks) 1 x 4 = 4 marks

Ques. 2 Six short answer type to be set based on the lessons; three to be attempted

2 x 3 = 6 marks

Ques. 3 Basic Language Skills: Vocabulary, Synonyms, Antonyms, Word formation,Prefixes, Suffixes, Confusing words, Misused words, Similar words with differentmeaning.Basic Language Skills: Uncountable nouns, verbs, tenses, articles, adverbs.(Ten items to be set Eight to be attempted) 8 marks

Long answer type question

Ques. 4 Comprehension / Unseen Passage 6 marks

Ques. 5 Paragraph Writing

(Three topics to be given one to be attempted) 6 marks



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B.A./B.COM/B.Sc /B.Sc (Home science) I yearFoundation Course

Paper IIIEntrepreneurship Development

Unit - I. Entrepreneurship Development - Concept and importance function ofEnterpriser, Goal determination - Problems Challenge and solutions.

Unit -II. Project Proposal - need and Objects - nature of organization, ProductionManagement, Financial Management, Marketing Management, ConsumerManagement.

Unit - III. Role of regulatory Institution, Role of development Organization, selfemployment oriented schemes, Various growth schemes.

Unit - IV. Financial Management for Project - Financial institution and their role, Capitalestimation and arrangement, cost and price determination, accountingmanagement.

Unit - V. problem of entrepreneur - Problem relating Capital, Problem relating Registration,administration Problem and how to overcome from above problems.

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