ORIENTAL UNIVERSITY, INDORE

Syllabus

Of

BECHELOR OF COMMERCE (COMPUTER APPLICATION)

IV Semester

Opp. Rewati Range Gate No. 1,

Post Shri Aurobindo, Sanwer Road,
Jakhya, Indore (M.P.) - 453555
 Semester-4 (Jan-June)

Semester-IV (January to June)

BC-401 Organization Behaviour

Corporate Accounting
BC-402

Economics –II
BC-403

BC-404 Project Management

BC-405 Fundamental of Banking and Insurance

Management Information System

BC-406
 Semester-4 (jan-june)
ORGANIZATIONAL BEHAVIOUR
COURSE CODE: BC-401

OBJECTIVE:

The objective is to develop an understanding of an individual personality motivational as well their

impact on organization. It also aims to develop skills in team building, leadership, managerial
effectiveness and conflict resolutions.

Course Contents:
UNIT-I Organization behavior :

Introduction, Concept and Significance; Relationship between Management and Organizational

Behavior; Emergence and Ethical Perspective; Attitudes; Perception; Learning; Personality;
Transactional Analysis.
UNIT-II Motivation & Leadership:

Motivation: Process of Motivation, Theories of Motivation- Need Hierarchy Theory, X And Y

Theory, Two Factor Theory
Leadership: Concept, Defination, Leadership Styles.
UNIT-III Group dynamics and team development:

Group Dynamics- Defination And Importance, Types of Groups,Group Formation, Group

Development,Group Performance Factors, Principle – Centered Approach to Team Development.
UNIT-IV Organisational conflict:

Dynamic And Management, Sources, Patterns, Levels, And Types of Conflict, Traditional and
Modern Apporaches to Conflict Functional And Dysfunctional Organisational Conflicts, Resolution
of Conflict.
UNIT-V Organisational development:

Concept, Need for Change, Resistance to Change, Theories of Planned Change.

References:

Luthans, Fred: Organizational Behavior, Mc-Graw Hill, Newyork.

Robbins, Stephen P: Organizational Behavior, Prentice Hall, New Delhi.

Shukla, Madhukar: Understanding Organizations: Organization Theory and Practice In India,
Prentice Hall, New Delhi.

Rao: Organisational Behaviour, Himalaya publications.

Corporate Accounting
 BC-402

Objective:-

The objective of this course is to expose students to maintain company accounts as per company
law and accounting standards and handling accounting adjustments related to companies.

Course Inputs:-
Unit-1 Accounting of Shares:-
Concept, types of Shares, types of share capital.

Unit 2 Issue, forfeiture, Reissue, Redemption & Buy-back of shares.

Unit 3: Accounting of Debentures:-

Meaning, features, types of debentures, Issue of debentures, redemption of debentures, methods of
redemption of debentures.

UNIT 4 Company Final Accounts:-

Introduction, purpose, statutory requirement, Disposal of profit- Dividend, Bonus share & Reserves.
Preparation of Financial statement of Company as per schedule 6 (Revised) of Company Act.
(excluding managerial remuneration).

Amalgamation, Reconstruction of Companies:-

Amalgamation: Accounting for amalgamation of companies with reference to AS-14 issued by the
ICAI (excluding inter-company transactions and holding) Reconstruction:Accounting for internal
reconstruction (excluding inter-company Transaction)
Accounting for Holding and subsidiary Companies

Defination, need of consolidated financial statement, preparation of consolidated financial statement

(including intercompany holding), minority interest.

UNIT 5 Valuation of Shares & goodwill:- Meaning & need for valuation of shares, factors affecting
valuation & methods of valuation of shares.
Goodwill: Meaning Definition & Elements of goodwill, Types of Goodwill & methods of valuation
of goodwill.
Accounts relating to liquidation of Companies:-

Introduction, order of payment, preferential payments (creditors),overriding preferential payments,

preparation of statement of affairs & Liquidation final statement of account..

References:-

Accounting for Managers : J. Dearden and S.K. Bhattacharya Advanced Accountancy Vol II : S.N.
Maheshwari

Advanced Accounting : M.C. Shukla and T.S. Grewal Advanced Financial Accounting : R.L. Gupta
Corporate Accounts : Dr. Ramesh Mangal Corporate Accounting- Sanse & Tripathi
 Economics-II
COURSE: (BC-403)

Objective: To generate understanding of the macroeconomics and impart knowledge of the

function.

Unit 1: National Income: Meaning, Definition and importance of Macro Economics –National
Income: Meaning, Definitions: National Income, GNP & NNP.

Unit 2: Theories of Employment: Classical theory of employment – Say’s law of markers –

Keynesian theory of employment – Consumption function – APC, MPC, factors influencing
consumption function –

Unit 3: Money And Theories of Money: Meaning, functions and classification of Money–
Gresham’s law – R.B.I. Classification of Money – M1, M2, M3, M4 Theories of Money –Fisher’s
quantity theory of Money, Cambridge approach (Marshall, Pigou, Robertson and Keynes).

Unit 4: Trade Cycle and Inflation: Trade cycles – Meaning and definition – Phases of a trade cycle
–Inflation – Definition – Types of Inflation – Causes and effects of inflation – Measures to control
inflation.

Unit 5: Banking, Stock Market and Insurance: Functions of Commercial banks – The process of
credit creation – Concept of Non Banking Finance Companies (NBFCs)

Text Books

1. Dr.Abha Mittal MacroEconomics,Taxmann’s

2. Dwivedi, DN Macroeconomics : Theory & Policy,3e Tata McGraw Hill
3. Gupta, G Macroeconomics: Theory and Applications,3e Tata McGraw Hill
4. E.Shapiro ,Macro Economic Analysis Galgotia Publications

Project management
 Course Code: BC- 404

Objectives: - Provide the basic knowledge of project, its formulation, management and
implementation.

Unit I:- Project Management: tools ,techniques for Project management, concepts. Role and
function of Project Manager and project planning.

Unit II
Project: - Meaning, characteristics and steps of Project. Identification of Project, Sources of
Project ideas, considerations for initial selection of Project.

Unit III Project Finance: sources of finance, direct financial assistance, lease financing
And hire purchasing system, special assistance scheme of various financial institutions.

Unit IV :-
Project Formulation: Pre feasibility study, Project feasibility analysis , Market Analysis,
technical Analysis , Financial analysis and economics analysis.

Unit V :-
Project Report: Preparation of feasibility report and cost estimate. Financial Statement
analysis,Estimating working capital needs , Risk identification performance analysis and
control of project
 Fundamentals of Banking & Insurance
Course code:BC-405

UNIT1 Introduction to BankDefinition and classification of banks – Functions of

commercial banks. Functions of a Central Bank

UNIT 2 Bankers and Customer:

Definition and functions of a Banker, Relationship between banker and customer –
banker’s rights and obligations – Garnishee order – Clayton’s case – special types of
bank customers – minors, co-depositors, partnership and joint stock companies

UNIT 3 Practice and Laws relating to negotiable instruments:

Definition and essential features of cheques, hills of exchange, promissory notes and
hundies. Holder and holder in due course. Payment in due course – endorsement –
crossing of cheques – Discounting of cheques and bills

UNIT 4. Introduction to Insurance: Purpose and need of insurance; Insurance as a social

security tool; Insurance and economic development.

UNIT 5. Fundamentals/Principles of Life Insurance/General Insurance:

Contracts of various kinds; Insurable interest: Asymmetry of Information in insurance
business; Moral Hazards. Organizational set-up of the Insurance Companies: Promotion
Strategy

Suggested Readings:

Tannan, M.L., Banking Law and Practice in India (India Law House).

Skekhar and Shekhar, Banking Theory and Practice (Vikas).

Basu, A.K. Fundamentals of Banking Theory and Practice.

Mishra, M.N. : Insurance Principles and Practice: S. Chand and Co. New Delhi

Gupta, O.S. : Life Insurance; Frank Brothers, New Delhi

 MANAGEMENT INFORMATION SYSTEM
COURSE CODE: BC-406

Unit -I : Concept of system - Characteristics of a system, Types of a system, concept of

Data and Information, Characteristics of Information ,Types of Information System .

Unit -II : Concept of MIS - Definition of MIS, Characteristics of MIS, Components of

MIS, Steps involved in MIS, Benefits of MIS, Limitations of MIS, Role of computers in
MIS.

Unit-III :Data Processing Basics - Need for data processing, cycle & functions, Electronic
data processing System(EDP), Flow charts, Types of software.

Unit- IV: Decision support system - Introduction, types of DSS, Components of DSS,
Architecture of DSS, its Characteristics of DSS, and Tools of DSS.

Unit V: System Development Life Cycle : Sequential Process of software development,

Computer Aided Software Engineering (CASE), Tools and the modular approach to
software development, Information system audit.

References:

Management Information And control System: Dr. Sushila Madan, Taxmann’s

publication
Management Information Systems: O’Brien James , Tata-McGraw Hill

Management Information Systems: Sadagopal, S ,Prentice Hall.

Introduction to computer Information System for Business: Simkin, M.G , S.Chand &
Co.