ORDINANCE, REGULATION & SYLLABUS

For
Bachelor of Commerce
[B.Com.]

Offered by
NEHRU GRAM BHARATI
(DEEMED TO BE UNIVERSITY),
KOTWA-JAMUNIPUR-DUBAWAL
PRAYAGRAJ-221505
UTTAR PRADESH

Session:
From 2019 – 2020

1
 B. Com –PROGRAMME
ORDINANCES AND REGULATION ALL GRADUATE-PROGRAMMES
A. ORDINANCE
1. The Degree of Arts/ Science/Social Science/Commerce/Law/Teacher
Education
The Nehru Gram Bharati (Deemed to be University) may confer the Degree of
graduate on such candidate who, being eligible for admission to the graduate
degree Programme, have received regular instruction in the prescribed course
of study , passed successfully Relevant Examinations and being otherwise
suitable by virtue of their character, have fulfilled such other condition as may
be laid down from time to time by the appropriate authorities.
2. The curriculum and Duration of Studies
A. (i) The Curriculum of study of the graduate degree shall comprise of
courses set out in Annexure B.
(ii) The Department Committee shall prescribe the detailed content of various
studies, if required before the beginning of each session. The Departmental
Committee can make change in the optional papers / subjects’ subject to
availability of teaching facility/faculty,
B. The curriculum of study for the graduate degree shall be spread over
six Semester having 120 credits (each semester of 20 credits).
3. Requirement for Admission
A. Registration:
(i) Candidates of graduate Degree shall first be admitted to the
semester upon the reopening of the University after summer vacation every
year.
(ii) Subsequent Registration:

A candidate, who fails to clear a regular course of study during any of the
second, thirds fourth fifth and six semester may be registered in the
appropriate term of any subsequent year to the semester concerned but
within such time as enable him to Complete the study of all semester
comprising Degree Programme within a maximum period of four years from
the data of his/ her registration for the first semester.

2
 B. Minimum Qualification For Admission
(i) Admission to the graduate Degree programme of study shall be open
to those candidate who have passed the 10+2 (Intermediate) year graduate
Degree Examination of this any board and any stream examination Admission
be made according to merit subject to the fulfillment of eligibility requirement
as determined by the University and availability of seats in the graduated
courses.
C. Condition of Admission:
(i) No application for registration to the first Semester shall be
entertained unless it is Accompanied by:
(a) A duly certified transcript of scholastic record of the candidate,
commencing from the 10+2 or equivalent examination.
(b) Original Migration Certificate of the candidate who has been a
regular student in any Institution at any time prior to making application for
registration in the Faculty.
(c) Original Migration Certificate if the candidate is not enrolled in this
University or if enrolled, his enrollment has been cancelled. Provided that if a
candidate is unable to produce any of the document other than the marks –
sheet of the 10+2 examination at the time of seeking admission in the
concerned Faculty before Admission Committee, he shall undertake to submit
them within one month or within such further period as the University
authorities may prescribe; and the admission, if any of such candidate shall
until the submission of the aforesaid documents, be deemed to be
provisional.
(ii) Candidates shall also give a written undertaking to the effect that:
(a) she/he shall abide by the provision of NGB (DU) Act, Statutes,
Ordinances Regulations and Rules that are framed there under and the orders
of officers and authorities of the University and the concerned Faculty from
time to time.
4. Fees
Students pursuing graduate Degree programme of study shall have to
pay fee as may be prescribed by the University from time to time.
5. The courses of study, scheme of examinations, result and promotion
are covered in the regulation, and are given below.
1. Graduate Degree Programme has been divided in six semesters in

3
three years. This is a full time course study, the odd semester would run
between July to December and Even semester between January to June. Two
consecutive (one odd+ one even) semester constitute one academic year .
2. There will be a minimum of 30 to a maximum 40 papers / courses in
all in the whole programme. Besides, there would also be one course on
Dissertation and by the students of same Department.
6. In the beginning of the semester V, the Department would announce
the available specialization group / course in the Elective Group to the
students for the current session. The choice of elective group / course in the
semester will be limited to those announced by the Department. Because of
infrastructural and Faculty limitations, the Department may put a cap on the
number of students in an elective group / course.
7. Each semester shall have minimum 90 teaching days with the
exclusion of holidays, admission and examinations.
SCHEME OF EXAMINATION
1. The evaluation scheme of examination consists of two parts: Internal
assessment include Assignments, Presentations, Seminars, Quizzes, Case
studies, Viva, Unit test, Group activities /Discussion, etc. The Internal
Assessment will contribute 20% and the Semester and examination will
contribute 80% to the total marks. This shall apply to both types of
examination system (CBCS) based examination. (Note: The ratio of
internal assessment and semester and examination will be the same as
determined by the University).
2. There shall be continuous assessment of the student in each course.
The course Instructor shall hold assignment/presentation in case of semester
examination, there shall be no binding on the number of external paper
setters/examiners, though in case of CBCS//CBSS system, generally the Core
course Instructor shall be the paper setter and examiner. However, the Core
course comprising “Dissertation and Viva – voce “and” Project Work and
Viva – Voce” respectively will be evaluated/ examined by Board /s consisting
of one external examiner and one internal examiner and one internal
examiner who shall be the Chairman of the Board.
The Dissertation /Project Work and Viva – Voce shall equal
weight age and would be judge separately. The remuneration for these
courses would be at par with such course been run in other Department of

4
the University.
3. The duration of the End Semester Examination (ESE) of each course
will be 3/2 hours.

5
 Commerce
The Department
1. Commerce has been a versatile subject of study right from its
beginning. The course inputs of its academic programs at the graduate and
master level have always enjoyed the needed skill – orientation.
2. The Department of Commerce of the NEHRU GRAM BHARATI has
been one of the pioneers on the field of Business Education in the country.
It was established in the year 1996 with the commencement of teaching for
Undergraduate degree the Bachelor of Commerce. The postgraduate
teaching for the master’s degree in Commerce was started in the
Department in the year 2008. The research programmes for Doctoral and
Post – Doctoral degree were also launched in the same year. These
developments were taking Place at a time when Commerce Education had
not made much progress elsewhere.
3. The Commerce programs have often been perceived fairly strong in
fetching jobs in the business – trade- industry sector. In spite of the
business environment having become more volatile and complex, these
programs still continue to be the fancy of students at all levels. The
popularity scale rising unabated, of late even the female students are
joining commerce programs in increasingly large numbers. Attempts have
continuously been made at various level to revitalize commerce Program
with a view to regain their lost glory as job – getters. It has often been
done, consciously or unconsciously, more by way of enhancing the import
from the management – based courses of study. But in the ensuring
competition with the latter, commerce programs have got a further beating
in their viability and social relevance. In the process the strength of
commerce educations which lay unique in its traditional root areas of
accounting, finance, marketing, foreign trades, banking, insurance, etc.
have got heavily shaken. The emerging scene has, therefore, once again
compelled us to retrace the lost strengths of commerce programs and
rebuild then along these root areas.
4. Thu, apart from the usual B. Com program, a number of sister
specialty streams have been conceived in different root areas of
Commerce. Systematically interwoven into a strong common base, all
specialty streams have been so designed that each serves as a lower

6
(graduated) level professional program in its own area. All specialty
program here suggested are backed by a course input details potentially
worthy of providing the needed skill up gradation matching conceivable
jobs. The target being the small and medium scale business – trade –
industry sector which makes tremendous job offerings of supervisory and
lower managerial level.
5. In the process of completing this task, the course inputs of all the
existing and new programs have been modernized and made as updated
and recent as feasible and possible. The professional content of the also
been made as competitive as the changing business and economic scenario
in the country necessitates.
6. Over the year, the department has built up a reputation for good
teaching and research. Most of the faculty has Doctoral Degree and large
number of books, articles, research paper and other publications to their
credit. The Department has also contributed many eminent scholars.
Professors, Administration and Executives in the field of Business Education
and Industry. The Department program and Extension Programme like
Seminars and Conference for the benefit of Business Scientist and
Extension Programme like Seminars and Conference for the benefit of
Business, Scientist and practicing executive of public and private sectors.
The Department continues to be a pioneer in the field of Business Research
and Education and has the potential to undertake many more activities in
the field of commerce. The Department is conducting graduate,
postgraduate, doctoral programmes on a full time and regular basis. The
graduate level programmes consist of the B.Com. Course while there are
postgraduate level programmes on a full time and regular basis. The
graduate level programme consists of the B.com. Course while there are
postgraduate level programmes currently being run by Department. The
currently run course are as follow:
1. B.Com. A full – time three years programme leading to the awards of
Bachelor’s Degree in commerce.
2. M.Com.: A full – time three years programme leading to the awards
of Master’s Degree in commerce.
3. Tally: A three months of certificat course
4. DFA : Six month of Diploma course.

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B. Com Course Structure and Syllabus
The Programme : It is a regular full time semester Graduate course based
on semester system as per the ordinance and regulations formulated by
the deemed university The Programme requirements include 128 credits.

I Semester:
BC- 101 Financial Accounting
BC- 102 Elements of statistics
BC-103 Business Economics
BC-104 Principles of Management
BC-105 Contract law
BC-106 Business Environment
II Semester:
BC -201 Advance Accounting
BC-202 Business Statistics
BC- 203 Theory of Distribution
BC-204 Business Management
BC-205 Business Law
BC-206 Economic Environment

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 B . Com II year
III Semester:

BC-301 Theory of cost

BC- 302 Principles of Tax
BC-303 Business finance
BC-304 Theory of communication
BC-305 Principles of Auditing
BC- 306 Indian Economy

IV Semester:

BC-401 Cost Accounting

Bc-402 Income Tax law & Practice
BC-403 Managerial Finance
BC-404 Business communication
BC-405 Auditing
BC-406 Rural Development and Agriculture

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V Semester

BC 501 Corporate Accounting

BC 502 Management Accounting
BC 503 Corporate law
BC 504 Fundamentals of Computer
Elective Course
Group I Marketing
BC 551(a) Principles of Marketing
BC 561(b) International Marketing

Group II Insurance & Banking

BC 552(a) Principles of life Insurance

BC 562(b) Indian Monetary system & Policy

Group III Industrial Law and Social Security

BC 553(a) Industrial labour welfare
BC 563(b) Social Security in India

Group IV Finance
BC 554(a) Financial Market in India
BC 564(b) Security Analysis & Financial Service

BC 507
Viva- Voce

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 VI Semester
BC 601 Advance Corporate Accounting
BC 602 Advance Management Accounting
BC 603 Corporate law and Secretarial practice
BC 604 Computer Application in Business.
Elective Group
Group I –Marketing
BC 651 (a) Sales Marketing
BC 661 (b) Foreign Trade

Group II – Insurance & Banking

BC 652(a) Principles of General Insurance
BC 662(b) Indian Banking System

Group III – Industrial law and social security

BC 653 (a) Consumer Behaviour
BC 663 (b) Labour Law

Group IV – Finance
BC 654(a) Finance of Micro Small and Medium Enterprises
BC 664(b) Working Capital Management

BC 607 Viva Voce

BC 508 Environmental Studies.

11
 B. Com Semester I
Course Code BC 101 FINANCIAL ACCOUNTING

Objective: The course aims at providing to the students the

conceptual knowledge of accounting theory and understanding of
various Indian Accounting Standards.
Unit I
1. Accounting: Meaning, Nature, Concept and scope of
Accounting. Book keeping and Accounting, limitations and its
application. Branch of Accounting.
2. Accounting: Accounting concepts and conventions
Unit II
3. Accounting Transaction: Journal, Entry, Ledger Relationship
between journal and ledger, Rules regarding posting, Subdivision
of journal.
4. Final Accounts: Trial Balance, Trading Account, Profit & Loss
Account, Balance sheet & Adjustment entries.
Unit III
5.Partnership Accounts: Essential characteristics of Partnership,
partnership deed, final Account. Adjustment after closing the
accounts. Fixed and fluctuating capital.
6. Admission of Partner: Profit Ratio, Goodwill, Revalation
Account. Change in profit Ratio.
Unit IV
7. Retirement of a Partner: Gaining Ratio, difference between
sacrificing Ratio and Gaining ratio, Adjustment of Joint Life
Insurance Policy, Adjustment of capital
8. Death of partner: Capital Account of deceased partner,
calculation of deceased partner share of profit, Life Insurance
policy.
Unit V
9. Dissolution of firm: Meaning, Method of dissolution of a firm,
settlement of Accounts on Dissolution of firm,Necessary Account,
Partner Becoming Insolvent, Garner v/s Murray Case

12
10. Accounting Standards: Definition, Characteristics, object,
nature, and scope of accounting standards, accountingstandards
in India, International Accounting standards.

Suggested Reading:
1. वित्तीय लेख ांकन : ड . विनोद कु म र प णडेय प्रि ललक पब्ललके शन प्रय गर ज ।

2- वित्तीय लेख ांकन : गुप्त एिां जैन जि हर पब्ललके शन आगर ।

वित्तीय लेख ांकन :

3- ड . ल हां एिां लमश्र यश बीपी डी पब्ललके शन आगर ।
4- वित्तीय लेख ांकन : ड . ए . एम. शुक्ल हहत्य भिन पब्ललके शन आगर ।
5. Financial Accounts : Sultan chand and sons New Delhi
6. Advance accounts: Shukla, Agrawal and Gupta : Chand & Co,
New Delhi.

13
 B. Com I Year
Course code-BC 102- Elements of Statistics
Objective: The main objective is to provide the knowledge of basic
mathematics and statistics and its technique useful in
Business.
UNIT-I
Introduction: 1. Meaning, definition, Scope and limitations of
statistics.
2. Importance, Function and Relations with other science of
statistics.
UNIT-II
3. Statistical Investigation: Meaning and Definition, main stages
of statistical Investigation
4. Types and collection of Data- Primary Data, Secondary Data,
Methods of collecting Primary and Secondary Data.
UNIT-III
5. Questionnaires and Schedule: Meaning of Questionnaire and
Schedule, Difference between Questionnaire and Schedule,
Drafting of Questionnaire, Qualities of a Good Questionnaire,
and Types of Questionnaire.
6. Classification and Tabulation of Data: Meaning, objectives,
characteristics of classification, Meaning, objectives,Advantages
of Tabulation, Difference between classification & Tabulation.
UNIT IV:
7.Measures of Central Tendency: Mean, Median, Mode
8. Geometric Mean, Harmonic Mean.
UNIT V:
9.Measures of Dispersion: Range Method, Mean Deviation,
Standard deviation, Coefficient of variation, Quartile deviation.
10. Measures of skewness: Karl Pearson’s coefficient of

14
skewness Bowley’s coefficient of skewness.
Suggested Readings:
1. Dr. Mohan Singhal, Elements of statistics, Laxmi Narayan
Agrawal Publication Agra.
2. S.P Gupta, Statistical Method, S. Chand & company Publication
New Delhi.

3. D. N Elhance - Fundamental of statistics (Hindi & English),

Kitabmahal Agencies Prayagraj.
4- ड . एम.एम. शुक्ल : व्य ि ययक ांब्ययकी(हहांदी एिां अांग्रेजी)

हहत्य भिन पब्ललके शन आगर ।

5- ड . के . एल. गुप्त :
व्य ि ययक ांब्ययकी नलयुग हहत्य दन लोह मांडी आगर ।

%
6- ड . ल न्ह एिां गुप्त व्य ि ययक ांब्ययकी ए बी पी डी पब्ललके शन आगर ।

7- ड . आर पी. ि ष्र्णेय व्य ि ययक ांब्ययकी जि हर पब्ललके शन आगर ।

15
 B Com I SEMESTER
COURSE CODE BC 103- BUSINESS ECONOMICS
Objective: The objective of this paper is to provide basic
understanding about the Demand, Production, Cost, Revenue
and Market.
UNIT I – Meaning and definition of Economics, Method of study
of Economics, Macro Economics, Scope and Nature.

UNIT II – Meaning and definition, Scope, nature and features of

Business Economics Utility analysis, Consumer surplus

UNIT III – Demand – Meaning, Definition and determinants, Law

of demand, Elasticity of demand, demand forecasting, supply
analysis
UNIT IV- Production Analysis: Meaning, Law of Production,
limitation and assumption of law of Production, Economies and
diseconomies of scale , Theory of cost and Revenue
UNIT V- Forms of Market, Price and Output determination
(General Theory) of Perfect Competition, Monopoly,
Monopolistic completion and imperfect Competition.
Suggested Books
1. Dr. H. K Singh- व्य ि ययक अर्थश स्त्र ि लोकवित्त प्रय ग पुस्त्तक भिन प्रय गर ज ।
2. Dr. H. k Singh- Business Economics, Prayagraj Pustak Bhawan
Prayagraj.
3. Dwivedi D.N, Manegerial Economics, Vikas Publishing house,
New Delhi.
4. Baumol William J., Economics Theory and operations, practice
Hall, London.

16
 B Com – I- SEMESTER – I
Course code BC 104 Principles of Management
Objective: This course familiarizes the student with the basic and
principle of Management and Develop thought for application of
Management in Business.
UNIT I
(i) Management: Meaning feature and functional Area of
Management social Responsibility of Management.
(ii) Management: Nature, Principle, levels and limitations.

UNIT II
(iii) Function of Management, Managerial roles of manager.
(iv) Development of Management thought, principles of
Management, Scientific Management.
UNIT III
(v) Planning: Meaning, types of Plans and corporate planning,
scope of planning
(vi) Management by objective, Forecasting, Process of Planning

UNIT IV
(vii) Decision Making, Environmental Analysis and Diagnosis
(viii) Organization Meaning, Nature, Scope, Organization
structure, and form of organization
UNIT V
(ix) Departmentation: Authority and Responsibility . Delegation of
Authority.
(x) Centralization and Decentralization.

Suggested Book:
(1) Principal of Business Management Sanjay Gupta, SBPD
Publication, and Agra.
(2) Principle of Business Management Dr. Agrawal and Dayal

(3) व्य ि ययक प्रबांध के ल दध ांत ड . र जेश के री, प्रि ललक पब्ललके शन प्रय गर ज।

17
4. व्य ि ययक प्रबांध के ल दध ांत ड . ए . ी. क् ेन प्रय ग पुस्त्तक भिन प्रय गर ज ।
5 – प्रबांध के ल दध ांत ड . एच. के . ल हां प्रय ग पुस्त्तक भिन प्रय गर ज।
6- व्य ि ययक प्रबांध के ल दध ांत ड . ांजय गप्ु त ए .बी.पी.डी. पब्ललके शन आगर ।

18
 B COM Part- I
Semester – I
Course code BC 105 CONTRACT LAW

Objective: The objective of this course is to provide knowledge

of Relevant of Provision of contract Law and Principle of contract.

UNIT – I
(i) Indian contract Act 1972; concept and essential of contract,
classification of contract after and Acceptance
(ii) Law full consideration and object, capacity of Parties.
UNIT- II
(iii) Free consent of parties, void Argument
(iv) Performance of contract and discharge of contract.
UNIT – III
(v) Contingent contract, implied or quasi contracts.
(vi) Remedies for breach of contract.
UNIT – IV
(vii) Contract of Indemnity and Guarantee.
(viii) Contract of Bailment.
UNIT – V
(ix) Contract of pledge
(x) Contract of Agency.

Suggested Reading:
1. Kuchal M.C.: Business Law, (Hindi & English) vikash Publishing
house, New Delhi.
2. N. D Kapoor, Business Law, Sultan Chand & Sons, New Delhi.
3. Dr. G. K. Varshney, Business Regulatory Framework sahitya Bhawan
Publication.
4- ड . ल हां एिां यति री – व्य ि ययक यनयमन रूपरेख ए.बी.पी.डी. पब्ललके शन आगर ।

19
4- ड . शुक्ल एिां ह य – व्य ि ययक यनयमन रूपरेख हहत्य भिन पब्ललके शन आगर ।

20
 B COM – I SEMESTER
COURSE CODE BC 106 BUSINESS ENVIRONMENT
Objective: The aim of this Paper is to Provide conceptual
Knowledge about business environment.
UNIT – I

(i) Introduction, Concept, Components and importance of

Business environment
(ii) Feature and Merit and demerits of capitalistic, socialistic
and Mixed, economy system.
UNIT – II
(i) Features of Indian economy system, Business Ethics
(ii) Social responsibility of Business, Consumer protection
UNIT – III
(i) Income saving and Investment
(ii) Balance of Trade & balance of payment, Factors responsible
for adverse BOP, suggestions to improve BOP.
UNIT- IV
(i) Monetary System, Monetary policy
(ii) Industrial Sickness, Inflation and deflation
UNIT – V
(i) Unemployment – Meaning, types and causes and suggestion
to increase employment
(ii) Poverty- Concept, Measure to remove poverty

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Suggested Reading
1. Sundarama and Black: The International Business
Environment, Prentice Hall, New Delhi
2. ड . िी. ी. ल न्ह व्य ि ययक पय थिरण
3- ड . ए . के . ल हां : व्य ि ययक पय थिरण हहत्य भिन पब्ललके शन आगर ।
4- जे. ए . म र्ुर: व्य ि ययक पय थिरण हहत्य भिन पब्ललके शन आगर

5- ड . विनय व्य ि ययक पय थिरण ए .बी. पी. डी. पब्ललके शन आगर ।

6- ड . ए. के . म लिीय व्य ि ययक पय थिरण प्रय ग पुस्त्तक भिन प्रय गर ज

22
 B com SEMESTER II
COURSE CODE BC 201 Advance Accounting
Objective: The main objective providing to the students the
theoretical and practical training in accounting. Financial & Non
financial reporting, aimed at people who wish to specialize and
those who are seeking to update their skills.

UNIT I
1- Depreciation: Definition, Objects, Causes, Elements of
Depreciation, Method of Depreciation.
2- Reserve fund and provision: Classification of Reserves and
fund, type of Reserves, type of fund, Provision, Difference
between Reserves and Provision.
UNIT II
3- Hire Purchase System: Entries in Hire purchaser Books, Entries
in Hire vendor’s books, Hire purchase Trading Account, Practical
problems
4- Installment Payment Method: Entries in the books of the
buyer, Entries in the books of seller. Comparison with hire
Purchase system, Practical Problems.
UNIT III
5- Branch Accounts: Journal Entries, Branch Account, Debtors
Account, goods supplied as cash price and invoice price, type of
branch Accounts relating to foreign Branch, Practical problems.
6- Departmental Accounting: Nature and features of
Departmental Accounting, practical problems.

UNIT IV
7- Royalty Accounts: Basic terms- Royalty, Dead Rent, short
working etc. Entries in the Books of Lessee and Lesser, Practical
Problems.
8- Voyage Account: Meaning of Important words, voyage
Account,Complete Voyage, Incomplete Voyage, Difference
between voyage Account and profit and Loss Account.
UNIT V

23
9- Account of Non Profit organization: Introduction, Non
trending Institutions, Accounting record of Non trending
institution, financial statement of Non trending organization ,
Receipt and payment Accounts, Income and expenditure
Accounts, Balance sheet.
10- Capital and Revenue: Need to Differentiate capital and
Revenue items, classification of Expenditure characteristics of
Revenue expenditure, Distinction between capital and revenue
expenditure capital receipt & revenue receipt , capital Profit &
revenue profit, capital Loss and Revenue Losses.

Suggested Reading
1-वित्तीय लेख ांकन : ड . विनोद कु म र प ण्डेय
प्रि ललक पब्ललकेशन प्रय गर ज ।

2- वित्तीय लेख ांकन : गुप्त एिां जैन जि हर पब्ललके शन आगर ।

3- वित्तीय लेख ांकन : ड . ल हां एिां लमश्र , ए . बी. पी. डी. पब्ललके शन आगर ।
4- वित्तीय लेख ांकन : ड . ए . एम. शुक्ल हहत्य भिन पब्ललके शन आगर ।

6. Financial Account: Sultan chand and sons New Delhi.

7. Advance Accounts Shukla, G rawal and Gupta S. Chand & Co.

New Delhi.

24
 Semester – II
Course code BC 202 Business Statistics
Objective: The purpose of this paper is to include and analytical
ability among the students.
UNIT – I
1- Correlation: Meaning, Definition and Importance of
correlation
2- Method of correlation Karl Pearson is coefficient of
correlation, spearman’s coefficient correlation, coefficient
of concurrent deviation.
UNIT – II
1- Regression: Meaning, Definition and Utility of Regression,
Difference between correlation and Regression.
2- Regression lines and equations, Regression coefficient
method.
UNIT- III
1- Interpolation & Extrapolation: Meaning, Importance
of Interpolation & Extrapolation.
2- Method of Interpolation & extrapolation: Newton’s
method, Binomial expansion method, Lagrange’s method.
UNIT – IV
1- Index Number- Meaning, types and uses of Index number,
construction of Index Numbers.
2- Contracting Price and Quantity indices (simple and
aggression) fixed Base Method, Chain base Method, Base
conversion, weighted Index Number’s, Laspeyre’s and
paasche’s method, Fisher’s method, consumer price index.
UNIT – V
1- Indian statistics: Central Statistical Organizations (CSO)
and National Sample Survey Organization (NSSO).
2- Demographic statistics: Population statistics, Agricultural
statistics, Industrial statistics, and National Income statistics

25
 Suggested Readings: 1-
Dr. Mohan Singhal, elements of statistics, Laxmi Narayan
Agrawal, Agra.
2- S. P. Gupta, statistical methods, S Chand & Company Ltd.
New Delhi.
3- D.N Elhance- Fundamental statistics (Hindi & English),
kitab mahal Agencies, Prayagraj.
4- Dr. S.M . Shukla- Business Statistics (Hindi & English) Sahitya
Bhawan Publication Agra .
5. Dr. K. L. Gupta- Business Statistic, Navyug Sahitya Sadan,
Lohamandi, Agra.
6- ड . ल न्ह एिां गुप्त : व्य ि ययक एिां ांब्ययकी ए .बी. पी. डी. पब्ललके शन आगर ।
7- ड . आर.पी. ि ष्र्णेय : व्य ि ययक ांब्ययकी (हहांदी एिां अांग्रेजी) जि हर पब्ललके शन आगर ।

26
 B. Com- II SEMESTER
Course code BC 203-Theory of Distribution

Objective: The objective of this paper is to provide basic knowledge

about distribution theory and Public finance.
UNIT –I
(i) Theory of Distribution – classical theory, Marginal Productivity
theory of distribution
(ii) Rent or Surplus – Types of rent, Ricardo theory of rent, Modern
theory of rent
UNIT – II
(i) Meaning and definition: kyne’s Liquidity preference theory of
interest, modern theory of interest, other theories of interest.
Wages- Theory of wage, Modern theory of wage determination,
other theories of wages.
UNIT III
(i) Profit: Normal and Abnormal Profit Various theories of profit.
(ii) Modern theory of profit, profit determination
UNIT IV
(i) Public Finance : Definition, Concept and Important, nature, scope,
principle of maximum social advantage, deficit Finance.
UNIT V
(I) Source of Public Revenue, principle of taxation, principles of Public
Expenditure.
Suggested Books
1- Dr. J.C. Varshney, Public Finance, Sahitya Bhawan Publication and
Distribution, Agra
2- Dr. R. C Agarwal, Public Finance, Laxmi Narayan Agrawal , Agra
3. Dr. H.K. Singh- Business Economics, Prayag Pustak Bhawan,
Prayagraj.
4. ड . एच. के . ल हां , व्य ि ययक अर्थश स्त्र प्रय ग पुस्त्तक भिन प्रय गर ज ।
5. ड . िी. ी. ल न्ह व्य ि ययक अर्थश स्त्र प्रय ग पुस्त्तक भिन प्रय गर ज ।

27
 B. Com SEMESTER- II
Course code BC 204 Business Management
Objective: The concept of this course to provide knowledge and use of
Management in Business.
UNIT –I
(i) Direction: Concept & technique
(ii) Motivation: Concept, theory of Maslow, Herzberg, McGregor
and Ouchy.
UNIT- II
(ii) Leadership: Concept, style of leadership, Leadership theories of
Management
(iii) Communication: Nature, Process, Network and various types of
communication, effective communication.
UNIT – III
(iv)Staffing: Meaning, scope, staffing process and supervision.
(v) Training and Development: Method of Training, Need
Importance of Training
UNIT- IV
(vi) Controlling: Meaning, feature, objective, Need importance,
process of control, limitation of control, Essentials of good control
(vii) Techniques of control: Traditional Control Technique,
Modern control Technique. Relationship between planning & control
and other function of Management
UNIT- V
(i) Co- ordination: Meaning, Definition, feature of co- ordination
Nature of co-ordination, need and importance of co-ordination,
principle of co-ordination.
(ii) Management of change: Meaning, Nature, factor affecting change.
Need & object of Management of change.

28
Suggested book:
(i) Principles of Business Management- Sanjay Gupta – SBPD
Publication Agra.
(ii) Principle of Business Management. Dr. Agrawal and Dayal.
(iii) प्रबांध के ल दध न्त ड . एच. के . ल हां प्रय ग पुस्त्तक भिन प्रय गर ज।
(iv) व्य ि ययक प्रबांध के ल दध न्त ड . र जेश के री प्रि ललक पब्ललके शन प्रय गर ज ।
(v) व्य ि ययक प्रबांध के ल दध न्त ड . एम.पी. क् ेन प्रय ग पुस्त्तक भिन प्रय गर ज ।
(vi) व्य ि ययक प्रबांध के ल दध न्त ांजय गुप्त ए .बी.पी.डी. पब्ललके शन आगर ।

29
 B. Com SEMESTER II
Course code BC 205 Business law
Objective: The objective of this course is to provide knowledge of
relevant provision, various laws influencing Business operations.
UNIT- I
(i) Introduction of mercantile law, sale of goods Act – 1930
Definition, classification and price.
(ii) Conditions and warranties, Transfer of property in goods
UNIT – II
(iii) Performance of the contract of sale, unpaid seller, sale by
Action
(iv) Negotiable Instrument Act- 1881, concept and features of
Negotiable Instrument, promissory note, Bill of exchange and
cheque.
UNIT- III
(v) Holder and holder due to course, cheque: meaning, types of
cheque cross of cheque
(vi) Negotiation, Dishonour and Discharge of negotiable
Instrument.
UNIT – IV
(vii) Indian Partnership Act – 1932- Nature and kinds of
partnership relation of partners.
(viii) Partners right and duties, Registration of firms, Dissolution
of firm.
UNIT- V
(ix)The consumer protection Act- 1986- salient features,
Definition of consumer, Grievance, Redressal Machinery.
(x) Foreign exchange Management Act-2000 Definition features
and main provision

Suggested Reading:
1- Dr. Singh & Tiwari Business, Regulatory Farme work, SBPD
publication Agra.
2- N.D kapoor, Business Law Sultan Chand & Sons, New Delhi

30
 3- Dr. G.K Varshney- Business Regulatory Framework, Sahitya
Bhawan Publications.
4. ड . शुक्ल एिां ह य व्य ि ययक यनयमन रूपरे ख , हहत्य भिन पब्ललकेशन आगर ।

31
 B. Com SEMESTER II
Course code BC -206 Economic Environment
Objectives: Its aim is to provide basic understanding about
environment business in context of India.
UNIT-1
(i) Concept Meaning and components of Economics
Environment.
(ii) NITI Aayog: Structure and working of NITI Aayog
Resource allocation is current plan.
UNIT – II
(i) Monetary and fiscal policy
(ii) Policy, industrial linking, Privatization Export- Import
UNIT – III
(i) LPG- Liberalization, Privatization and Globalization- Meaning
and Feature
(ii) Industrial policy
UNIT- IV
(i) Export promotion and Import substitution – Meaning and
measures
(ii) Public sector in India
UNIT –V
(i) Working and function of WTO and UNCTAD
(ii) Working and function of world Bank and IMF

Suggested Books
1- Sundaram and Black- The International Business
environment,Practice Hall, New Delhi.
2- ड . िी. ी. ल न्ह – व्य ि ययक पय थिरण
3 ड . ए . के . ल हां – व्य ि ययक पय थिरण हहत्य भिन पब्ललके शन आगर ।
4 जे. ए . म र्ुर – व्य ि ययक पय थिरण प्रय ग पुस्त्तक भिन प्रय गर ज ।

5- ड . ए. के . म लिीय – व्य ि ययक पय थिरण प्रय ग पुस्त्तक भिन प्रय गर ज ।

32
 B Com. SEMESTER III
Course code BC -301 Theory of cost
Objective: This course exposes the students to the basic concepts
and the tools used in cost accounting.

UNIT- I
(i) Introduction: Meaning, Definition, Nature, scope and function
of cost Accounting.
(ii) Methods & Techniques of cost Accounting, Importance of cost
Accounting, limitations of cost Accounting.
UNIT-II
(i) Characteristics of ideal system, Difference between cost and
financial Accounts. Limitations of financial Accounting.
(ii) Elements of cost: Material cost, Labour cost, expenses,
overheads, analysis of total cost, classification of cost
UNIT III
1- Material cost control: Purchase of materials, Bin card, pricing
of materials issued.
2- Methods and Techniques of material control- Budgetary
Technique, ABC of material control, Economic order quainity,
Determination of materials limits and level, Danger level Average
stock level. Treatment of wastage, scrap and spoilage of material
UNIT- IV
1- Accounting for labour cost: Labour cost control procedure,
Labour turnover, accounting procedure for labour, Idle time and
overtime.
2- Methods of wage payment: Time rate method, Piece rate
system, Incentive schemes- Halsey, Rowan, Emerson premium
scheme.
UNIT- V
1- Accounting for overheads: Meaning and classification of
overheads, treatment of different overhead items. Items excluded
from cost accounting.
2- Overheads: Allocation, Apportionment and Absorption- Bases

33
of apportionment of factory overheads, methods of Absorption
of overheads.
Suggested Books:
1. Arora M.N- Cost Accounting principles & practice, Vikash
Publications, New Delhi.
2. Jain S. P and Narang K.L – Cost Accounting, Kalayani
Publication, New Delhi.
3. M.L. Agrawal and K.L. Gupta – Cost Accounting (Hindi &
English), Sahitya Bhawan Publication, Agra.
4. Jagdish Prakash- Cost Accounting (Hindi & English), Prayag
Pustak Bhawan Prayagraj.
5. Dr. S.N. khandeilwal – Cost- Accounting (Hindi & English),
SBPD Publication, Agra.
6. ड . पी. ी. गुप्त एिां ड . पी. के . जैन – ल गत लेख ांकन जि हर पब्ललके शन आगर ।

34
 B COM II YEAR
SEMESTER III
Course code BC 302- Principle of Tax
Objective: This course aims at making students conversant with
the concept of principle of tax and Indian Tax laws provided to
student.
UNIT-I
(i) Income Tax: Introduction and important definition.
(ii) Agriculture Income, exemptions from Tax.
UNIT-II
(iii) Residence and Tax liabilities
(iv) Income from salary, Income from salary (Retirement)
UNIT- III
(v) Income from house property
(vi) Deemed income and clubbing of Income (Aggregation of
Income)
UNIT- IV
(vii) Preparation and filling of return of income
(viii) Advance payment of Tax
UNIT- V
(ix) Income Tax Authorities
(x) Appeal and Revision of Tax

Suggested Readings:
1- Singhania V.K.- Students Guide to Income tax Delhi
2- Prasad Bhagwati – Income tax law & Practice ,witty
Publications New Delhi.
3- Meharotra H.C – Income Tax Law & Accounts (Hindi & English)
Sahitya Bhawan Publications Agra.
4- Agarawal B.k. – Income tax (Hindi & English)
5. िी.पी. गौर एिां जैन के . ी. आयकर विध न एिां अभ्य ।

35
 B. COM- III SEMESTER

Course code BC – 303 Business Finance

Objective- The aim of this paper is to give basic knowledge about

Finance to the students.
UNIT- I
(i) Meaning, Definition, Nature and scope of Finance.
(ii) Financial object, concept of time value of money
UNIT – II
(i) Form and character of Balance Sheet information.
(ii) Form and Character of Profit & loss information
UNIT – III
(i) Meaning, use and preparation of fund flow statement.
(ii) Meaning use and preparation of cash flow Analysis.
UNIT-IV
(i) Theories, Causes, Consequence and remedies of under
capitalization.
(ii) Theories, Causes, Consequence and remedies of over
capitalization.
UNIT-V
(i) Ratio Analysis- Profitability Ratio, Liquidity Ratio Turnover
Ratio
(ii) Working Capital Management – Meaning, Types, Factors
affecting working capital management.

Suggested Books:
1. Dr.H.K. Singh – Business Finance, Prayag Pustak Bhawan, and
Prayagraj.
2. Agrawal Mishra- Business Finance, PBD Nagpur.
3. ड . एच. के . ल हां – व्य ि ययक वित्त प्रय ग पुस्त्तक भिन प्रय गर ज ।
4. व्य ि ययक वित्त – ड . कुलश्रेष्ठ, ए .बी.बी.पी.डी. पब्ललके शन आगर ।
5. ड . ए .पी. गुप्त – वित्तीय विश्लेषण ि यनयोजन

36
B. Com SEMESTER III
Course code BC -304 Theory of communication
Objective- The objective of this course is to
develop effective communication skill among the student.
UNIT-I
(i) Introduction and theory of communication and Audience
Analysis
(ii) Self Development and communication.
UNIT – II
(iii) Barriers of communication
(iv) Principles of Effective Communication
UNIT- III
(v) Writing Skill- Proposal & Report Writing.
(vi) Good and Bad New letters: Meaning and types of Good and
Bad news letters, Performa of Good and Bad News letters.
UNIT- IV
(vii) Oral presentation: Principles of oral presentation, factor
affecting presentation, effective presentation skill.
(viii) Interview skill:
Appearing in Interview, Conducting Interview, writing Resume
and letter of Application.
UNIT- V
(ix) Modern forms of communication: Fax, Email, Video
conferencing etc.
(x) International Communication: Meaning, Inter- culture
communication, guidelines for effective Inter- cultural
communication.
Suggested Books:
(i) Dr. V.K. Jain & Biyani: Business communication, S. chand
Publication Delhi.
(ii) Business Communication- Pooja Khanna, S. Chand Publication
Delhi
(iii) Business Communication- Sahitya Bhawan Publication Agra.

37
(iv) व्य ि ययक ांप्रेषण, हहत्य भिन पब्ललके शन आगर ।
(v) व्य ि ययक ांप्रेषण ए .बी.पी.डी. पब्ललके शन आगर (हहांदी एिां अांग्रेजी)
(vi) व्य ि ययक ांच र प्रय ग पुस्त्तक भिन प्रय गर ज।

38
 B. Com- III SEMESTER
Course code BC -305 Principle of Auditing
Objective: The aim of this paper to develop understanding of method
and procedure of Auditing.
UNIT-I-
Meaning, Definition and objectives of Auditing, Nature, scope and types
of Audit.
UNIT- II –Internal Audit
Audit Process: Audit Programme, Audit and Books, Audit working
papers and evidences consideration for commencing an audit.
UNIT-III:
(i) Routine Checking and test checking
(ii) Internal Check system: Internal control and international Audit
UNIT-IV: Vouching, Meaning and Method of verification of
Assetsand Liabilities.
UNIT-V: Valuation of Assets and liabilities, Difference between
verification and valuation of Assets.
Suggested Books:-
1. Tandon B.C.: Principle of Auditing S. Chand and Co., New
Delhi.
2. ड . जगदीश प्रक श अांकेक्षण, प्रय ग पुस्त्तक भिन, प्रय गर ज ।
3. ड . जी. ी. दवििेदी, अांकेक्षण के ल दध न्त प्रयतभ प्रक शन प्रय गर ज ।
4. ड . टी. आर. शम थ, अांकेक्षण, (हहांदी एिां अांग्रेजी) हहत्य भिन पब्ललके शन आगर ।

39
 B.Com. SEMESTER-III
Course codeBC 306- Indian Economy
Objective- The purpose is to provide an awareness of various Indian
economy issue and challenges being faced by Indian economy in the
globalised economy.
UNIT-I
1. Indian Economy: Nature, structure, Growth and composition of
Indian economy.
2. Development: Sectral Development of the economy and their
Inter- relationship.
UNIT-II
3. Resources: Utilization of Natural Resources in India. Land, water,
forest and minerals Resources.
4. Population: Problems of population and population policy in
India, Utilization of Human Resources.
UNIT-III
5. Planning: Need, objectives and strategy of economy planning in
India, Regional Disparities (Imbalance) and policy issues.
6. Uttar Pradesh Economy: Nature, structure and Development of
Uttar Pradesh Economy During plans.
UNIT-IV
7. Poverty: Problems of Poverty in India, causes, effects for
Removal and Suggestions.
8. Unemployment: Unemployment in India, Nature, Type of
Unemployment, Extent and Employment policy.
UNIT-V

9. Industrial Development: Growth and Structure of Industries in

India, Industrial and licensing policies in India.

40
 10. Industries in India: Major Large scale Industries in India- Taxtile
Industries, Jute industries, Iron and Steel Industries, Cement
Industry.
Suggested Readings:
1- भ रतीय अर्थव्यिस्त्र् – जे.एन. लमश्र , ककत ब महल, प्रय गर ज ।
2- भारतीय अर्थव्यवस्र्ा – प्रो. बी.एल. ओझा, एस.बी.पी.डी. पब्ललके शन, आगरा ।
3- ग्र मीण विक एिां हक ररत – िी.पी. गप्ु त एिां एच.आर. स्त्ि मी, रमेश बकु डडपो जयपरु ।

4. Indian economy, Agrawal A.N . Vikas Publishing House, Delhi

5. Dutt R and Sundharam K.M., Indian economy ,S. Chand, Delhi
6. Annual Report and survey Reports: Ministry of Agriculture,
Government of India.

41
 B Com. SEMESTER- IV
COURSE CODE BC 401 – Cost Accounting
Objective: This course exposes the students to the basic tools used in
cost accounting.
UNIT-I
1. Unit costing: Meaning, Elements of cost, Methods of Output cost,
objects and Advantages of cost sheet, Difference between cost
Account and cost sheet, specimen of cost sheet. Expenses not
included in cost Book.
2. Tender price: Calculation of Tender price, Precautions materials,
Labour and overheads.
UNIT-II
1. Job and Batch costing: Meaning of job costing, Procedure of job
costs, Difference between jobs costing and contract costing
specimen of job cost sheet, Batch costing.
2. Contract costing: Explanation of various items given in contract
Accounts, Determination of Profit or loss on contracts, specimen
of contract Account.
UNIT-III
1. Process costing: Meaning, objects and principles of process cost
accounts, Distinction between job costing and process costing,
Proforma of process account.
2. Joint and By- Product, Process Accounts of Oil Refining,
calculation of Inter – process Profit, Statement of Equivalent
Production.
UNIT-IV
1. Reconciliation of cost and financial Accounts: Causes of
difference between the profit of cost Accounts and financial
Accounts, Reconciliations of profit, specimen of Reconciliation
statement Accounts.

42
 2. Cost Audit: Meaning, Objects and scope of cost Audit, procedure
of cost Audit, Advantage of cost audit, Difference between cost
Audit and Financial Audit.
UNIT-V
1. Operating Costing: Meaning and objects of operating costing,
computation of operating cost, computation of operating cost of
specific services, statement of operating cost.
2. Integral and Non- Integral Accounts: Meaning and Advantage of
Integrated Accounts, Procedure of Integrated Accounting, Non-
Integrated – Meaning, objectives and principle control Accounts
in cost Ledger.
Suggested Reading:
1. Arora M.N. - Cost Accounting- Principle & Practice, vikash
publication, New Delhi.
2. Jain S.P. and Narang K.L. - Cost Accounting, Kalyani Publications,
New Delhi.
3. M.L. Agarwal and K.L Gupta- Cost Accounting (Hindi & English),
Sahitya Bhawan Publication, Agra
4. Jagdish Prakash- Cost Accounting (Hindi & English) , Prayag
Pustak Bhawan, Prayagraj.
5. Dr. S.N. Khandewal – Cost Accounting (Hindi and English) S.B.P.D
Publication, Agra.
6. ड . पी. ी. गुप्त एिां ड . पी. के . जैन – ल गत लेख ांकन, जि हर पब्ललके शन आगर ।

43
 B. Com II Year Semester IV
Course code BC 402 – Income Tax: Law and Practice
Objectives- This course aims at making students conversant with the
concept of Income tax Law and Practice as also their implications for
taxes.
UNIT-I
(i) Profit of Business or profession, Determination of income of
certain Business or profession on presumptive Basis.
(ii) Depreciation and Investment Allowances
UNIT-II
(iii) Capital gain.
(iv) Income from other sources deduction to be made from gross
total Income will computing total income.
UNIT-III
(v) Set off and carry forward of losses.
(vi) Computation of Total Income of Individual. Computation of Tax
liabilities of Individual.
UNIT- IV
(vii) Assessment of Hindu undivided family (HUF)
(viii) Assessment procedure, Rebate and Relief of Tax
UNIT-V
(ix) Assessment of firm, Assessment of Association of person or Body
of Individual.
(x) Deduction and collection of Tax at source, Tax planning for
Individual.
Suggested Reading:
1. Singhania V.K- Students Guide to income tax: Delhi

44
2. Prasad Bhagwati- Income tax Law & Practice: Witty
Publication New Delhi.
3. Mehrotra H.C income Tax Law & Accounts (Hindi & English)
Sahitya Bhawan Publication, Agra
4. ए .पी. गुप्त , शुक्ल यू.एन. आयकर विध न एिां लेखे ।
5. गौर बी.पी. एिां जैन के . ी. आयकर विध न एिां अभ्य ।

45
 B. Com- II Year- SEMESTER-IV
Course code BC 403- MANAGERIAL FINANCE

Objective: The objective of this paper is to provide basic

understanding and concept of Finance to the students.
UNIT-I
(i) Meaning, Definition and Scope
(ii) Cost Volume- Profit Analysis of Finance and profit planning,
breakeven point, P/V Ratio.
UNIT-II
(i) Concept of Leverage, Operating leverage, financial leverage
and combined leverage.
(ii) Watered Capital
UNIT-III
(i) Meaning of capital structure, factors affecting
capital structure, objective and method of capital
structure, theories of capital structure, inventory
management.
(ii) Capital Gearing, Trading on equity.
UNIT-IV
(i) Theories of Dividend, type of dividend, factors affecting the
dividend
(ii) Water & MM model of Dividend
UNIT-V
(i) Capital Budgeting, Meaning, Method- Pay Back period,
accounting rate of return.
(ii) Importance of capital Budgeting, process of capital budgeting.

Suggested Books

46
1. Dr. H.K. Singh- Business Finance, Prayag Pustak Bhawan,
Prayagraj
2. Agarwal, Mishra, Business Finance, SPBD , Nagpur
3. ड . एच. ी. कु च्छल, व्य ि ययक वित्त ।
4. ड . कु लश्रेष्ठ – व्य ि ययक वित्त ।

47
 B.Com II Year Semester-IV
Course code BC-404 Business Communication
Objective: The objective of this course is to develop effective Business
Communication skill among the students.
UNIT-I
(i) Basis form of Business Communication, Communication
models and process.
(ii) Corporate Communication
UNIT-II
(iii) Practice in Business Communication
(iv) Written Business Communication
UNIT-III
(v) Written Business Communication Medium:- letter
(vi) Kind of Business letters, Request letters
UNIT-IV
(vii) Persuasive letter: Sales letter and collection letter
(viii) Office memorandum and circular
UNIT-V
(ix) Non verbal Aspect of Business Communication
(x) Effective Listening
Suggested Books:-
(i) Dr. V.K. Jain & Biyani—Business Communication S. chand
Publication Delhi.
(ii) Business Communication pooja Khanna S. chand Publication.
Delhi.
(iii) Business Communication, sahitya Bhawan Publication, Agra.

(iv) व्य ि ययक ांप्रेषण, ए .बी.पी.डी. पब्ललके शन आगर (हहांदी एिां अांग्रेजी)

48
(v) व्य ि ययक ांप्रेषण, हहत्य भिन पब्ललके शन आगर ।
(vi) व्य ि ययक ांच र प्रय ग पुस्त्तक भिन प्रय गर ज ।

49
 B. Com II Year- IV Semester
Course code BC 405 Auditing
Objective: The objective of this paper to develop understanding of
method and procedure of company Audit, to the students.
UNIT-I
Company Audit: Company Auditor, Appointment & powers of Auditor,
Duties & liabilities of Auditor.
UNIT-II
Divisible Profit and dividend, Auditor’s Reports: Qualified Report and
standard Report
UNIT- III
Audit of Banking Company Method Audit of Educational Institution
method
UNIT-IV
Audit of Insurance Companies, Investigation, Audit V/S Investigation
UNIT-V
Recent Trends in Auditing, Nature and Significance of cost Audit and
Management Audit.
Suggested Books
1. Tandon B.C; Principles of Auditing, S. chand & Company, New Delhi.
2. Sharma T. R, Auditing (Hindi & English), Sahitya Bhwan P., Agra.
3. प्रो. जगदीश प्रक श, अांकेक्षण (हहांदी एिां अांग्रेजी) प्रय ग पुस्त्तक भिन प्रय गर ज ।
4. ड . जी. ी. दवििेदी, अांकेक्षण के ल दध न्त, प्रयतभ प्रक षन प्रक शन ।

50
 B. Com Semester V
Course code BC 406: Rural Development and Agriculture
Objective- The objective of this course is to provide conceptual
Knowledge of Rural and Agriculture Development and to make
them aware about recent trends in agriculture.
UNIT-I

(i) Agriculture in India: Trends of production and productivity.

(ii) Land Reform in India: Agricultural holdings, Sub-Division,
fragmentation and consolidation
UNIT-III
(iii) Unemployment: Agricultural labour, Rural unemployment
and under unemployment
(iv) Resources: Problems of irrigation and power resources,
technology change in Agriculture
UNIT-III
(v) Agricultural policy: Agricultural finance policy, Agricultural
marketing and Agricultural price policy in India.
(vi) Problems: Problems of supply of agricultural inputs and
rural Indebtedness.
UNIT-V
(vii) Development: Co- operative forming, agriculture and Rural
Development.
(viii) Development under plan: New Agriculture at strategies
and green revolution.
UNIT-V
(ix) Agriculture in Uttar Pradesh: Importance of Agriculture in
economy of Uttar Pradesh, main agriculture crops of Uttar
Pradesh.

51
 (x) Small scale Industries: Small scale and cottage industries in
India ( importance, development problems and solution,
small scale and cottage industries in U.P
Suggested Books
1. भ रतीय अर्थव्यिस्त्र् – प्रो. जे.एन. लमश्र , ककत ब महल प्रय गर ज ।
2- भ रतीय अर्थव्यिस्त्र् – प्रो. बी.एल. ओझ , ए .बी.पी.डी. पब्ललके शन आगर ।
3. ग्र मीण विक एिां हक ररत – बी.पी. गुप्त एिां एच.आर. स्त्ि मी, रमेश बुक डडपो, जयपुर ।
4. Indian economy: Agrawal A.N Vikas publishing house, Delhi

5. Dutt R and Sundaram K.P.M, Indian Economy, S.Chand, Delhi

7. Annual Report and survey Reports, Ministry of Agriculture,
Government of India.

52
 B. Com- V Semester
Course code BC -501 Corporate Accounting
Objectives: To equip the students with the knowledge of
corporate Accounting and enable them to take managerial
decisions.
UNIT-I
(i) Meaning and use of corporate Accounting equity and preference
share, Meaning and difference, share capital of company,
classification of share, type of preference share, Bonus share, right
share
UNIT-II
(i) Issue, forfeiture and reissue of share: issue of share at par
premium, discount, call on arrears and call in advances, forfeiture of
share, , forfeiture issues of shares, journal entries, practical
problems
UNIT-III
(i) Issue and redemption of debentures- meaning and types of
debenture, issue of debenture different conditions of issuing
debenture, method of redemption of debenture- sinking fund and
insurance policy, annual drawing, purchase in open market,
conversion option of company, Journal entries, practical problems.
UNIT-IV
(i) Final Account of companies: Preparation & presentation of
final accounts of companies taxation in preparation of final
account of companies, Managerial remuneration

53
(ii) Goodwill- Meaning types and valuation method of Good will.
UNIT-V
(i) Profit prior to incorporation: Business Purchase, profit prior
and after incorporation, ascertainment of profit or loss prior to
incorporation.
(ii) Buy Back of Share
Suggested Books
1. S.M Shukla , company accounts (Hindi & English), sahitya Bhawan
publication, Agra.
2. M.P. Gupta and B.M. Agrawal- Company Account
3. Shukla M.C. Grewal T.C and Gupta S.C:- Advance Accounts,
S.Chand and company New Delhi.
4. Maheshwari S.N: Corporate Accounting, Vikas publishing hose,
New Delhi.
5. Gupta R.L Radhaswary M. Company Accounts, Sultan Chand and
sons, New Delhi.

54
 B. Com -III Year Semester V
Course code BC 502 Management Accounting
Objective: The objective of this course is to develop understanding of
accounting tools technique and information provided to management.
UNIT-I
(i) Management Accounting : Meaning, Nature, scope & function of
management accounting, role of management accounting in decision
making
(ii) Accounting Principles: Concept & convention, Management
accounting v/s financial Accounting
UNIT-II
(iii) Responsibility Accounting
(iv) Differential cost Accounting
UNIT-III
(v) Financial Statement Analysis: Meaning & types of financial
statement limitation of financial statement, objective and
method of financial statement analysis
(vi) Analysis and Interpretation of financial statement

UNIT-IV
(vii) Ratio Analysis
(viii) Fund flow Analysis

UNIT-V
(ix) Cash Flow Statement
(x) Business Budgeting

Suggested Book:
1. Arora M.N. cost Accounting:- Principle and practice vikas
publishing house New Delhi.
2. Gupta S.P: Management Accounting (Hindi & English)

55
3. Jain S.P & Narang K.L : Cost Accounting kalayani publishers New
Delhi
4. गुप्त के .एल. – प्रबन्धकीय लेख विधध, हहत्य भिन पब्ललके शन आगर ।
5. गुप्त के .जी. – प्रबन्धकीय लेख विधध ।
6. अग्रि ल एिां अग्रि ल – प्रबन्धकीय लेख ांकन ।

56
 B. Com III Year Semester-V
Course code BC 503 -corporate law
Objectives: The objectives of this course is to provide the students
conceptual knowledge about the company and its management.
UNIT-I
(i) Introduction: Meaning, definition and classification of company
nature and feature of company.
(ii) Formation & Incorporation of company: Meaning, definition of
company promoter, registration or Incorporation of company.
Commencement of Business.
UNIT-II
(iii) Memorandum of Association.
(iv) Articles of Association

UNIT-III
(v) Prospectus
(vi) Share and share Capital, Transfer and Transmission of share

UNIT-IV
(vii) Borrowing powers and Debentures
(viii) Declaration and payment of Dividend

UNIT-V
(ix) Meaning, modes, commencement, consequence,
procedure,power of NCLT.
(x) Liquidator- Duties, power and liabilities, committee of
inspection consequence of winding up

57
 Suggested Book:-
(i) Dr. Shukla and Mohajan- company law, sahitya Bhawan
Publication, Agra.
(ii) Singh Avtar- Company law, eastern Book Company, lucknow.
(iii) ड . ए .पी. गुप्त एिां यू.एन. शुक्ल , कां पनी प्रश न एिां धचिीय पदययत ।
(iv) ड . र ध कृण्ण विश्नोई एिां तीश कुम र ह , भ रतीय कां पनी अधधयनयम,ए .बी.पी.डी. पब्ललके शन, आगर ।
(v) ड . शुक्ल एिां ल हां – कां पनी अधधयनयम, हहत्य भिन पब्ललके षन आगर ।

58
 B.Com- Semester V
Course code BC 504- Fundamental of computer
Objective: The objective of this course is to provide working
knowledge of computer.
UNIT-I
1. Computer Fundamental: Meaning, History, kinds of
computer, computer works, computer Buses, Types of
computer memories.
2. Hardware parts of Personal Computer:, Power, Supply,
Mother Board, CPU, and Monitor.
UNIT-II
3. Input Device: Keyboard, Mouse, Scanner
4. Output Device: Monitor, Printers, Storage Devices
UNIT-III
5. Computer Software: Meaning of Software, Types of Software
6. Computer Language: Low level languages, High level
languages, Application Software.
UNIT-IV
7. Computer Network: Meaning Advantages, Types, structure of
network, protocols, basic Hardware component used in
internet
8. Internet: Meaning of Internet, Internet service, some common
words used in Internet.
UNIT-V
9. Computer Number System: Decimal number system and
Radix, Binary Number system, Binary code, Decimal code,
Complement, Binary Arithmetic, Octal Number System, Hexa
Decimal Number System.
10. Set Theories: Meaning, types of set, Algebra of sets,
Intersections of sets. Difference of two sets.

59
 Suggested Reading:
1. व्य ि ययक ांच र एिां कां प्यूटर – ड . हदनेश कुम र आस्त्र् पब्ललके शन, प्रय गर ज ।

2- उत्तम चांद, गुरूबबन्द ल हां ूचन प्रौदयोधगकी, कल्प नी पब्ललके शन नई हदल्ली ।

3- शम थ उप ध्य य एिां अग्रि ल – व्यि य में कम्पप्यूटर क
अनप्र
ु योग रमेश बक
ु डडपो, जयपर
ु ।
4. Bajaj Kamlesh K.& Nag Debjani E . Commerce, Tata MC - Draw Hill,
New Delhi.
5.Garg & Srinivasas- Work Information, Advance Hall New Delhi.

B. Com III Year Semester V

60
 Course code BC 551(a) Principle of Marketing
Objectives: The objectives of this course are to help students to
understand the concept of marketing and its applications.
UNIT-I
(i) Meaning and Function of Marketing: Approaches to study of
Marketing, Utility and role of Marketing, Nature, Scope and
significance of consumer behavior.
(ii) Marketing Segmentation: Concept and importance, Bases for
marketing segmentation, marketing mix.
UNIT-II
(iii) Product: Concept of product, consumer good and industrial
goods, product planning and Development, packing role and
functions, Brand Name and Trade mark, After sales service
(iv) Product Life Cycle: Concept, stage of product life cycle,
Price: Importance of price in the marketing mix, factor
affecting price of a product or service, discount and rebates.
UNIT-III
(v) Distribution Channels: Concept and role, type of Distribution
Channels, factor affecting choice of a distribution channels
Retailers and Wholesaler.
(vi) Physical distribution of good: Transportation, warehousing,
Inventory control, order processing.
UNIT-IV
(vii) Marketing Research: Meaning, scope and Importance of
marketing Research, Market and Marketing research, analysis
of internal records and External source of information,
applicability of marketing problem.
(viii) Personal Selling: Selling as a career, classification of a
successful sales person, function of salesman.

UNIT-V

61
 (ix) Marketing of Agriculture Product- Marketing method of
Agricultural Products, defects and suggestions for
improvement in co- operative marketing and its progress
(x) Recent issue in Marketing: Direct marketing, E- marketing,
Green marketing, Marketing audit, Relationship marketing,
etc.
Suggested Books
(i) Kotler, Philip: Marketing Management
(ii) Momoria, C.B. mamoria Satish & Suri, R.K: Marketing
Management.
(iii) विपणन प्रबांध- अांजनी कुम र म लिीय, प्रय ग पुस्त्तक भिन प्रय गर ज ।
(iv) विपणन के ल दध न्त, र जीि कुम र बां ल ए .बी.पी.डी. पब्ललकेशन आगर ।
(v) विपणन प्रबन्ध, हहत्य भिन पब्ललकेशन प्रय गर ज ।

B. Com III Year

62
 Semester-V
Course code BC-552 (a) Principle of life Insurance
Objective- The objective of this course is to acquaint students with
conceptual knowledge of life Insurance.
UNIT-I
(i) Nature of insurance: features and scope of Insurance ,
Function of insurance.
(ii) Essential element of Insurance: Importance of Insurance, type
of Insurance.
UNIT-II
(iii) Principle of Corporation- Principles of probability, Principles of
Insurable Interest, Utmost good faith, Indemnity, Subrogation
cause proxima, contribution and warrantee. Difference
between contract and Indemnity and life Insurance contract
(iv) Over Insurance and under Insurance, Double Insurance, Re-
insurance.
UNIT- III
(v) Life Insurance and features of life insurance, procedure of
taking a life Insurance Policy, Kind of life Insurance policy.
(vi) Policy Condition: Condition relating to commencement of Risk
riders, condition of premium. Conditions relating to
continuation of policies, Nomination and Assignment paid up
value and surrender value.
UNIT-IV
(vii) Insurance premium: Types of premium, factor Affecting the
premium of life insurance, policy, method of premium
computation.
(viii) Various plan of Insurance: Nature premium plan, level
premium plan.
UNIT-V

63
(ix) Mortality Table: Source of mortality Information and
construction of mortality Table.
(x) Claims: Settlement of claims under life Insurance, procedure
for settlement of maturity claims, procedure for death claims.
Suggested Reading:
1. Mishra M. N Insurance Principle and practice: S chand & Co. New
Delhi.
2. Insurance Regulatory Development Act- 1999
3. Life Insurance corporation Act- 1956
4. Mishra M.N: life Insurance corporation of India Raj Books Jaipur.
5. श्रीि स्त्ति ब ल चन्र बीम के तत्ि, हहत्य भिन
पब्ललकशन आगर ।
6. नौलख – बीम के कुल मूल आध र, पीबीडी न गपुर ।

64
 B. Com Semester- V

Course code BC-553-(a) Industrial Labour Welfare

Objective: The basic objective of the course is to introduce to the
students the fundamentals of Industrial labour welfare.
UNIT-I
1. Labour Welfare: Meaning, Definition, Need, Objectives and types
of labour welfare.
2. Scope and Labour welfare work: Scope of Labour welfare work,
Agencies of Labour welfare work, Items of labour welfare work,
New Dimensions of Labour welfare activities.
UNIT-II
3. Industrial Psychology : Definition, function and Importance of
Industrial Psychology, basis of industrial Psychology, Area of
Industrial Psychology, Psychology problem in organization
4. Grievance: Meaning, Causes, Need and main elements of
Grievance redressal procedure.
UNIT-III
5. Discipline: Meaning, objective and Principle of Discipline, cause
of Indiscipline, Disciplinary Action.
6. Industrial Relation: Concept, scope and objects of industrial
relation, factors determining industrial Relations.
UNIT-IV
7. Labour Union: Meaning Objectives and types of Labour union
functions of the Trade Unions, Principles Regulatory trade
Unions, Measures for strengthening labour Union.
8. Industrial Unrest: Meaning of Industrial unrest, strike, Lockout,
causes of Industrial disputes, Settlement of industrial of Dispute.

65
UNIT-V
9. Concept of wages: State Regulation of wages, fixation of wages,
wages theories, wages differentials.
10. Collective Bargaining: Meaning, Need and Process of Collective
Bargaining, functions of Collective Bargaining, evaluation of
Collective Bargaining System.
Suggested Books:
1. Esrafil Ali: Labour Welfare, Everest Publishing House, New Delhi.
2. Manoria & Manoria :Industrial Labour , social security and
Industrial Pease, Sahitya Bhawan Publication, Agra.
3. S. D. Pushkar: Labour welfare, Trade Union and Industrial
Relations, Himalya Publishing House, New Delhi.
4. ब लेश्िर प ण्डेय – श्रम कल्य ण और औदयोधगक ांबांध दृब्ष्ट पब्ललके शन नई हदल्ली ।
5. म मोररय जैन – श्रम मस्त्य एिां म ब्जक ुरक्ष हहत्य भिन पब्ललके शन आगर ।

66
 B. Com Semester V
Course code BC -554-(a) Financial Market in India
Objectives: The purpose including financial market in India as a subject
is to give a clear understanding and knowledge of financial market in
India in the presents Scenario.
UNIT-I
1. Finance: Meaning, Role, objective and kinds of finance.
2. Financial System: Introduction and Meaning of financial system,
structure of India financial system, objective and function of
financial system, financial system and economic development,
financial sector reforms in India.
UNIT-II
3. Financial Inter Me diaries: Meaning, Working of financial Inter
me diaries, Role and function of financial inter me diaries,
underdeveloped country and financial inter me diaries.
4. Money Market: Meaning, participants in money Market,
composition of money market, call money market, operation in
call money market- Transactions and Participants, advantage,
Drawback.
UNIT-III
5. Commercial Bills Market- Definition, types, operation in bill
market- Discount Market, acceptance market, importance of Bill
market and drawbacks.
6. Treasury bill market: Types operation and participant, Money
market instruments, certificate of Deposit, commercial paper,
inter Bank participation certificate, repo instrument, Reform
and Development in the money market.
UNIT-IV
7. Financial and Regulatory Institutions: Reserve bank of India,
Function of RBI, Monetary Policy and credit control , commercial

67
 banks, Regional Rural bank, co – operative banking Sector,
Indigenous bank, Development Bank.
8. Capital Market- Structure of India capital Market , function of
capital market, Government security market, Finance guarantee
market, Derivatives market, Depository system, Reform in the
capital market during past liberalization period, stock exchanges
role and function, securities and exchange of India, Mutual funds
Meaning, Types, operation and organization of fund.
UNIT-V
9. Financial Intra ments: Feature of final instruments, types of
financial instruments, Factor affecting of financing Instrument
ADR, GDR,and FCCB.
10. Foreign Exchange Market: International Dimensions of financial
market- Meaning and Definition of foreign exchange, foreign
exchange market, kinds of exchange rates Determination of
exchange rate, purchasing pour pointy theory, Balance of
payment Theory.
Suggested Books:
1. M.Y Khan, Indian financial system Tata Megraw Hill
2. Vasant Desai, Indian financial and Development Himalaya
Publishing House
3. Bharthi Pathak, Indian financial system
4. Garden and Natarajan, India financial System Himalaya publishing
House.
5. Dr. Satish kumar saha: Indian Banking System SBPD Publication
Agra.

68
B. Com III year Semester V
Course code BC 561(b) International Marketing
Objective: The objective of this course is to expose students to the
conceptual framework of International Marketing.
UNIT-I
1. Meaning, Nature and scope of International Marketing, international
marketing vs. domestic marketing, significance of international
marketing, factors affecting of International marketing, Barriers of
International Marketing.
2. Definitions, characteristics and need of International marketing
environment, kinds of Marketing environment.
UNIT-II
3. Criteria for selection of foreign Market, Entry modes in International
Markets.
4. Meaning, Definition and importance of International marketing
environment, Kinds of marketing environment, Product planning,
scope of product planning, policies of product planning for
International marketing.
UNIT-III
5. Meaning, Definition and stage of product life cycle, factors
affecting product life cycle, utility of product life cycle.
6. Definition, features and types of Brand, Advantages and
Disadvantage of Brand, Difference between Brand and Trademark.
UNIT-IV
7. Meaning, objectives and Merits of Packaging, Labelling- Types
objectives and features.
8. Meaning of Quality, steps of Quality control, Quality control
Techniques, Total Quality Management (TQM), Advantages of Total
Quality Management, After sales services, warranty and guarantee,
Advantages of after sales services.

69
UNIT-V
9. Meaning, Importance and objectives of International Pricing, factors
affecting pricing in International Marketing, Methods of pricing
10. Meaning, Definition, characteristics, objectives and functions of
Advertising, kinds of Advertising Media, Difference between
Advertising and Publicity.
Suggested Reading:
1. Bhattacharya R.K and varhney B: International Marketing
Management, Sultan chand, New Delhi.
2. Payer weather john: International Marketing, prentice Hall, New
Delhi.
3. Kothari: International Marketing, PBD publication, Nagpur.
4. ड . ए . ी. जैन. – अांतर थष्रीय विपणन हहत्य भिन पब्ललके शन आगर ।
5. र ठौड़ – अांतर थष्रीय विपणन – पी.बी.डी. पब्ललकेशन आगर ।

6. ड . तीश कुम र ह – अांतर थष्रीय विपणन – ए .बी.पी.डी. पब्ललके शन आगर ।

70
 B Com III YEAR- Semester-V
Course code B C 562(b) Indian Monetary System & Policy
Objective: It aims to provide comprehensive knowledge about
money & monetary policy in India and Monetary reform.
UNIT-I
1- Money: Definition, Nature, functions and importance of money
2- Classification of money- Classification of money, Qualities of a
good money material, Gresham’s Law
UNIT-II
3- Value of Money- Meaning of value of money, Meaning of Index
Number, Method of construction of Index number, types,
Advantage and limitations of Index number.
4- Quantity Theory of Money- Different Meaning of value of Money
Determinations of value of money.
UNIT-III
5. Supply of Money-Definition of supply of money, money stock and
flow of money, factors Affections Money supply, High Powered
money.
6. Effect of supply of money- Inflation, Types of inflation, Causes of
Inflation, effects of inflation. Deflation: meaning, Causes, effect of
deflation.
UNIT-IV
7. Monetary Policy: Objectives and role of monetary policy,
monetary policy v/s fiscal policy Keynes Theory of
MonetaryPolicy
8. Tools of Monetary policy: Currency issue mechanism, credit
creation, credit control, Measures of credit control.

UNIT-V

71
 9. Monetary Policy and the dimensions: Monetary policy &
Inflation, Monetary Policy of Recession, monetary policy and
unemployment.
10. Monetary Policy Reforms: Monetary Policy reforms in India- pre
reform era (1948-1991), post reform era(since 1991)
Suggested Readings:
1- मुर एिां वित्तीय. प्रण ललय ां – ड . तीश कुम र ह , ए .बी.पी.डी. पब्ललके शन आगर ।
2- बी.सी. ससन्हा – मुद्रा बैंककिं ग एविं ववदेशी ववननमय
3- ससिंह एविं शुक्ल – मुद्रा ववननमय एविं अधिकोषण ।
4. Singha G.C, Singh, S.K. Money and Banking, Sahitya Bhawan
Publication, Agra
5. Tomar T.S, Indian Monetary Policy and economic Reforms, Radha
Publication.
6. Vennugopal , K. R. : fiscal and Monetary reforms in India] I.K.
International Pvt. Ltd.

72
 B.Com III
Course Code BC 563 (b) Social Security in India
Objective: To acquaint the students about social security measures
applicable to various kinds of organizations for the benefit the workers.
Unit I:
1. Concept of Social Security: Meaning, Definition and scope of
social security, Difference between Social Assistance and Social
Insurance, Importance of Social Security.
2. Origin and Development: Social Security in India, Social Security
schemes in modern India, Critical Evaluation of present social
security schemes.

Unit II:

3. Workmen’s compensation Act, 1923

4. The Employee’s state Insurance Act, 1948
Unit III:
5. The Employee’s Provident Fund Act,1952
6. Maternity Benefit Act, 1961
Unit IV:
7. Industrial Accidents and Safety: Definition, Causes of Accident,
Accident Report, Accident Prevention, Provision Against
Accidents in India
8. Fringe Benefits and Services: Meaning, Element, Objective of
fringe benefits, Fringe benefits in India

Unit V:
9. Industrial housing In India: meaning and Importance of Industrial
Housing, Causes of Housing Problem and Suggestions

73
 10.Physical Environment of work place, Recent Trends in
modification of work environment, Legal Provisions to Physical
environment of work place in India.

Suggested Readings:

1. Esrafil Ali: Labour Welfare, Everest Publishing House, New

Delhi
2. Manoria & Manoria: Industrial Labour, Social Security and
Industrial Pease, Sahitya Bhawan Publication, Agra
3. S.D. Puskar: labour Welfare, Trade Union and Industrial
Relations, Himalya Publishing House, New Delhi
4. ब लेश्िर प ण्डेय – श्रम कल्य ण और औदयोधगक ांबांध दृब्ष्ट पब्ललके शन नई हदल्ली ।
5. म मोररय जैन- श्रम मस्त्य एिां म ब्जक ुरक्ष हहत्य भिन पब्ललके शन आगर ।
6. ब लकृष्ण कुम ित –औदयोधगक ब्न्नयम हहत्य
7. के .बी. क् ेन एांड बी एल पोरि ल- श्रम ब्न्नयम एिां म ब्जक ुरक्ष रमेश बुक डडपो जयपुर ।

74
 B.Com III Semester VI
Course code BC 564(b) Security Analysis and Portfolio
Management

Objective: The objective of this course is to help students understand

various issues in security analysis and portfolio management

Unit I:
(i) Concept of investment: forms of investment, factors effecting.
(ii) Portfolio management

Unit II:
(iii) Investment Environment and organization
(iv) Portfolio manager, portfolio analysis diversification of
portfolio making of portfolio
Unit III:
(v) Investment outlet: risk and return
(vi) Beta analysis:- meaning and significance Markowitz portfolio
model
Unit IV:
(vii) Fundamental of security analysis. Stock exchange
(viii) National stock exchange of India
Unit V:
(ix) Over the counter exchange of India. Dematerialization of
security.
(x) Security and exchange board of India(SEBI)

Suggested Readings:
1. Prof. Agarwal B.P. Pratibhuti Vishlesan avem Portfolio
Prabhandh, Sahitya Bhawan Publication, Agra
2. Garden- Agarwal- Bhartiya Viteeya Bajar avam Sewaen, Himalay
Publishing House, New Delhi
3. Gupta S.P. management Accounting (Hindi and English)

75
4. Shurma R. K., Managenent Accounting

5. प्रो. अग्रि ल िी.पी. – प्रयतभूयत विश्लेषण एिां पोटथफोललयो प्रबांध हहत्य भिन आगर ।
6. ग डथन अग्रि ल भ रतीय वित्तीय ब ज र एिां ेि एां – हहम लय पब्लललशांग ह उ नई हदल्ली ।

76
 B.Com III Semester VI
Course Code BC- 601Advance Corporate Accounting
Objective: The Course aims at providing to the students the Conceptual
knowledge of corporate accounting and understanding of Accounting
Standards.
Unit I:
Needs, relevance and scope of Corporate Accounting, Accounting
Standard- Overview of Standards, Ind- AS: An overview, Need of IFRS
Unit II:
Amalgamation and Reconstruction of Companies:-Amalgamation of
Companies:-Amalgamation in the nature of merger and amalgamation in
the nature of purchase, Purchase Consideration, Pooling on interest and
Purchase method-Practical Problems External and internal reconstruction-
Accounting entries and Practical Problems
Unit III:
Liquidation of Company:-Order of Payment, Preferential Creditors,
Preparation of Statement of Affairs and Deficiency A/c, Liquidators Final
Statement of Account, Practical Problems.
Unit IV:
Accounts of Holding Companies:-Holding Company:-Definition,
Advantages and Disadvantages, Consolidated balance sheet, minority
interest, Cost of Control, Pre-acquisition and Post acquisition Profit,
Practical Problems
Unit V:
Valuation of Shares : meaning, features and method.
Suggested Books/ Readings
1. Gupta R.L. Radhaswamy M: Company Accounts, Sultan Chand
and Sons, New Delhi
2. Maheshwari S.N.:-Corporate Accounting, Vikas Publishing
House, New Delhi

77
3. Shukla M.C., Grewal T.S. and Gupta S.C. : Advance Accounts, S.
Chand and co., New Delhi
4. M.P. Gupta & B.M. Agrawal:Company Accounts
5. S.M.Shukla:Company Accounts(Hindi and English), Sahitya
Bhawan Publication, Agra

78
 B.Com III Semester VI
Course code 602 Advance Management Accounting
Objective: The objectives of this course is to be develop understanding
accounting tools, technique and information and their uses in management
decision making and also appraisal with contemporary she in this regards.
Unit I:
(i) Budgetary control
(ii) Cash budget
Unit II:
(iii) Zero Base Budgeting
(iv) Abortion & Marginal costing
Unit III:
(v) Break ever analysis or cost volume profit analysis
(vi) Standard costing
Unit IV:
(vii) Variance Analysis:- Material, labor and overhead variance
(viii) Budgeting for profit planning
Unit V:
(ix) Decision accounting and Management costing system
(x) Accounting rate of return and day back method
Suggested Readings:
1. Arora M.N.:- cost accounting- principal and practices vikas
publishing house New Delhi.
2. Gain S.P. if narang K.L. cost accounting kalyani publishers New
Delhi.
3. Gupta S.P. management accounting (Hindi and English)
4. Shurma R.K. Management Accounting
5. Dr. Gupta K.L., Management Account Method, Sahitya Bhawan
Publication, Agra
6. Dr. Jagdish Prakash: Management Accounting, Prayag Pustak
Bhawan, Prayagraj
7. Gupta K.G.: Management Account Method

79
 B.COM III Semester VI
Course code BC 603 Corporate Law and Secretarial Practice
Objective: The objectives of this course to provide the students brief
knowledge about managerial and secretarial practice of a company.
Unit I:
(i) Membership of a Company: Procedure to be a member,
termination of membership, rights and liabilities of a member
(ii) Annual General meeting: Meaning and definition of annual
general meeting, notice of meeting, Quoram for the meeting
,Proxies, Method of voting
Unit II:
(iii) Appointment and Qualification of Director :- Definition of
director, qualification and disqualification, no of director and
directorship, independent director
(iv) Appointment, remuneration, removal, legal position, powers,
Duties and liabilities of Director, Managing director and
Managers
Unit III:
(v) Inspection Inquiry and Investigation
(vi) Compromise arrangement and amalgamation

Unit V:
Company secretary: Definition, Types, Qualification, Position, Rights
and Duties, preparation of auditor’s report, statement on corporate
governance, chairman speech, maintaining and monitoring of statutory
books, registers prescribed under various provisions of the company laws.

80
Suggested Books:
(i) Dr Shukla and Mahajan- Company law, Sahitya Bhawan
publications agra
(ii) Singh Avtar- Company law, Eastern book company, lucknow.
(iii) ड . ए .पी. गुप्त ि यू एन शुक्ल कां पनी प्र न एिां धचिीय पदययत ।
(iv) ड . र ध कृ ष्ण विश्नोई एिां तीश कु म र ह भ रतीय कां पनी अधधयनयम ए .बी.पी.डी. पब्ललके शन आगर ।
(v) ड . शुक्ल एिां ल हां कां पनी अधधयनयम हहत्य भिन पब्ललके शन आगर ।

81
 B.Com III Semester VI
Course Code BC 604 Computer Application in Business
Objective: The main focus of this course of Software, Including word
processing, Spreadsheets data bases, presentation graphics and business
oriented utilization of the Internet.
Unit I:
1. Information Technology: Development of Information
Technology in Business, Impact of Information Technology on
Business Environment and Social Fabric
2. Communication: Radio, Telephone, Wireless and Satellite
Communication
Unit II:
3. Computer Based Business Applications: Word Processing,
Electronic Spreadsheet, Programming under a DBMSEnvironment
4. Information System Audit: Basic data of information Audit,
Conduct of Audit in Internet Environment, Application of isAudit
in Internet Environment
Unit III:
5. E-Commerce: Nature, Types(B2B,B2C,C2C), Advantage and
Security of E-commerce
6. Networks: Basic Idea of Local Area Networks(LAN) and
Networking, Mobile Commerce and Various models of data
communication-Electronic mail, fax etc.
Unit IV:
7. Accounting Packages: Preparation of Vouchers, Invoices and
Salary Statements, Maintenance of accounting books &Accounts
and final accounts.
8. Reports: Financial Reports Generation, Practical Knowledge of
Accounting Software like Tally, Wings etc.

82
Unit V:
9. Advantages: Use of Computer in Accounting and EDP in Business
Organization, Supply Chain Management(CRM)
10.Electronic Transaction: Electronic Data Interchange(EDI),
Electronic Fund Transfer(EFT), Use of Statical Package for
analysis in research, Management Information System, Decision
Support System

Suggested Readings:
1. व्य ि ययक ांच र एिां कांप्यूटर - ड . हदनेश कुम र आस्त्र् पब्ललकेशन प्रय गर ज ।
2. उत्तम चांर गुरूबबांद ल हां - ूचन प्रौदयोधगकी, कल्य णी पब्ललके शन नई हदल्ली ।
3. Mathur Goyal: Information Technology & its implications in
Business, SBPD Publication, Agra
4. Bajaj Kamlesh K. of Nag Debjani: E-commerce, Tata me. Graw
Hill, New Delhi
5. Garg & Sri Nivasan: Work Information, Advance Hall, New Delhi

B.Com III Semester VI

83
 Course code BC 651(a) Sales Management
Objectives: The objective of this course of discusses the sales, Sales
management and related concept and explain the structure and objectives
of a sales organisation.
Units I:
Introduction: Concept and significant of sales management, setting
personal selling objectives, Determination sales related marketing
policies, formulation personal selling strategy. Steps involved ineffective
selling, Theory of selling
Unit II:
Organising Sales Department: Goals of sales organisation, factor,
influencing the structure of sales organisation, steps in setting up sales
organisation. Types of sales organisation structure, Role and functions of
sales executives.
Unit III:
Sales Force Management: Recruitment, selection and training of sales
personnel, motivating sales personnel, compensating a sales. Personnel,
Types of Salesmen, Sales meeting and sales contest & controlling sales
personnel, Qualities of a successful salesman
Unit IV:
Controlling Sales Efforts: Sales budget purposes, form and contents of
sales budget and budgetary procedure, Quota and sales territories,
sales control:- sales audit, sales analysis and marketing case analysis.
Unit V:
International Sales Management: Need for International sales
management, Head office influence on overseas selling activities,
formulating sales Strategies at National level, Recruitment and training
of international sales personnel, sales compaction, sales presentationsales
person’s Evaluation and control.
Suggested Book:

84
(i) Sales management --- Pradip Kumar Malik oxford publication
(ii) Sales and Distribution Management, Pearson publication.
(iii) Selling and sales management, David Jobber and Geoffrey
Lancaster. Pearson publication.

B.Com III Semester VI

85
 Course code BC 652(a) Principle of General Insurance

Objective: The objective of this course is to be provided to students

with general insurance, contract and insurance law.
Unit I:
(I) Marine Insurance:- classification of the subject matter of marine
insurance, marine insurance contract, sea warrantee of ship,
principles of Indemituty in marine insurance. Difference between
marine and life insurance contract procedure of making marine
insurance, Assignment of marine insurance policy. Types of
marine insurance policy. Fixation of premium in marine insurance.
(II) Condition of marine insurance policy:
Unit II:
(III) Marine losses: classification of marine losses, General average,
Determination of contributory value.
(IV) Fire Insurance: Introduction, Importance of fire Insurance,
Advantage and scope of fire Insurance, Kinds of fire Insurance
Policy, Hazard in Fire Insurance, Determination of premium in fire
insurance.
Unit III:
(V) Principles of fire Insurance contract
(VI) Conditions of fire Insurance policy, Different provisions of fire
Insurance policy, settlement of claims in fire Insurance.
Unit IV:
(VII) Appointment of Agent, Training of agent.
(VIII) Branch Manager:Appointment, Duties of Branch manager,
development officer

86
Unit V:

(IX) Insurance laps

(X) Objection of insurance and its remedies servicing of
policyholder, Insurance selling process.

Suggested Books:
1. Mishra M.N., Life Insurance Corporation of India, Raj Books, Jaipur
2. Gupta O.S., Life Insurance, Frank Brothers, New Delhi
3. Insurance Regulatory Development Act 1999
4. Life Insurance Corporation Act 1956
5. Mishra M.N., Insurance Principal and Practice, S. Chand & Co., New
Delhi
6. ल हां आर. के . श्य म के शि, क् ेन प्रदीप, बीम के ल दध न्त एिां विक्रय विधध प्रय ग पुस्त्तक भिन ईल ह ब द ।
7. श्रीि स्त्ति ब लचांर बीम के तत्ि हहत्य भिन पब्ललके शन आगर ।
8. नौलख बीम के मूल आध र पी.बी.डी. न गपुर ।
9. विश्नोई आर.के .बीम के ल दध न्त ।

B.com III Semester VI

Course code BC 653(a) consumers Behaviour

87
Objective:-The basic objective of the course is to introduce to the
students the fundamental of consumer behaviour.

Unit I:
1. Introduction: concept and need for study of consumer behaviour,
Application of consumer behaviour, factors affecting consumer
behaviour. Meaning and features of individual consumers.
2. Consumer- decision making process: Organizational consumer-
concept, characteristics, types and process of organisational consumer,
decision making.

Unit II:
3. Consumer Research- meaning, need, objectives and importance of
consumer Research.
4. Consumer Behaviour Models- Economic, learning,
psychological and psychological Models.

Unit III:
5. Consumer motivation- concept of motivation, need and goals,
Dynamic Nature of motivation- Hierarchy of needs.
6. Personality: concept and characteristics, stages in the development of
personality.

Unit IV:
7. Consumer Perception: concept and elements of perception. Factors
influencing perception, Dynamics of perception.
8. Theories of learning: concept and characteristics of learning, factors
involved in learning.

Unit V:
9. Consumer Attitude: meaning, concept and features of consumer
attitude, factors involved in attitude formation, models of attitude.

88
10.Consumer in sco- cultural settings- reference groups, influence and life
cycle, social class and its measurement cultural influence onconsumer
behaviour.
Suggested Reading:
1. Dinesh kumar: Consumer Behaviour, Himalaya Publication, New
Delhi.
2. Ramesh kumar, Consumer Behaviour, Pearson Publication, New
Delhi.
3. Leon G. Schiltman, Consumer Behaviour, Pearson Education
New Delhi
4. ड . अनुज कुम र श्रीि स्त्ति ड . रजनीक न्त बरप ठी- उपभोक्त व्यिह र एिां विपणन शोध,
हहत्य भिन पब्ललकेशन आगर ।

B.com VI Semester

89
 Course Code 654(a) Financing of Micro, Small and Medium
Enterprises

Objective: The Objective is to give an understanding of micro, small and

medium sized enterprises (MSMES) as important contributors to
economic growth and also to guide the students to have in-depth
knowledge in the field of MSMES finance.

Unit I:

1. Regulatory Frameworks: MSME Act 2006, LLP Act, Present

Policy Framework
2. Institutional Framework: Central and State Government
(NIMSME, MIESOUD, SIDU, SISI, NSIC, DICRAT)
Unit II:
3. Sources of MSMES: Quasi Capital, Own Money and its relevance
in business, Venture Capital, Hybrid Capital, Existing MSME Loan
Product and their nature, Common Guideline/Instructions for
lending to MSME Sector, Factoring.
4. Credit: Credit Risk Management of MSMES- The credit
assessment, Cost and Risk specific to MSME Lending, Risk Rating,
Follow up, Monitoring and Review of Landing, Role of credit
guarantee fund trust for micro and small enterprises(CGTMSE),
Small and Medium Enterprises Rating Agency(SMERA)
UNIT III:
5. Business Development: Role and Responsibilities, Sectoral
developments, Environment Impact Assessment
6. Technology: Technological Development in MSMES,
Modernization issues (Technological and quality up-gradation),
R&D, ICT, Technology adoption

Unit IV:

90
 7. Clusters: Concept, Cluster Development Strategy- Strengthening
of Linkages, Innovative Product Development, Institutional
capacity building
8. Cluster Development Program: UNIDO Cluster Development
Programme, Importance of MSME Clusters in India, Cluster
Development in India.
Unit V:
9. Micro Finance Approach to SME: Linkage with Agriculture
and Industry IT and MSME, Relationship Banking and its Impact
in MSMEs Development
10.Globalization Micro Finance: WTO Issues, Impact on MSMEs,
Globalization issues, Impact, Intermediation opportunities and
emerging issues effecting MSMEs.

Suggested Readings:
1. Micro, Small and Medium Enterprises in India, IIBF, Tax Mann.
2. Vasant Desai: Dynamics of Entrepreneurial Development and
Management, HPH
3. M.B. Shukla: Entrepreneurship and Small Business Management.

91
 B.Com III Semester VI
Course code BC 661(b) Foreign Trade
Objective: The objective of the course is to familiarize students with the
policies, procedures and documentation relating to export- Import
transactions.
Unit I:
1. Foreign Trade and Policy: India’s foreign trade before and after
independence, composition of foreign trade or major import- export
of India.
2. Trade Balance: Meaning, Causes of imbalanced trade of India,
measures to adopt India’s foreign trade.
Unit II:
3. Balance of payments: meaning of balance of payment difference
between balance of trade and balance of payments, causes of
balance of payment imbalances, present foreign trade policy.
4. Export finance: Industrial finance corporation of India (IFCI),
Industrial development banks of India (IDBI), small industries
development bank of India (SIDBI), state finance corporation
(SFC) Export- Import bank of India(EXIM bank)
Unit III:
5. Export Documentation: classification of export documents,
Important document used in foreign trade, export procedure.
6. Export assistance and Incentives: concession in taxes concession
under EXIM policy, other assistance and concession, Government
Institutions to help exporters.
Unit IV:
7. Sales promotion in foreign Trade: meaning, nature, objectives
importance of sales promotion methods of sales promotion.
8. Foreign Sales Agent: Need of international agents in foreign trade,
factors to be considered in selection of foreign agent, classification
of agent, agents of foreign trade, controls of agency agreement.

92
Unit V:
9. Foreign Price Quotation: contents of price Quotation, essential
factors of precautions of foreign Quotations.
10.Foreign payments terms: characteristics of foreign payments need
and methods of foreign trade, factors determining payment terms.

Suggested Readings:
1. Bhattacharya R.K. and Varshaney B: International Marketing
Management,Sultan Chand, New Delhi
2. Payer WeatherJohn: International Marketing, Prentice hall, New
Delhi.
3. Kothari: International Marketing, PBD Publication, Nagpur
4. ड . ए . ी. जौन – अांतर थष्रीय विपणन – हहत्य भिन पब्ललके शन आगर ।
5. र ठौड़ अांतर थष्रीय विपणन – पी.बी.डी. पब्ललकेशन न गपुर।
6. ड . तीश कु म र ह – अांतर थष्रीय विपणन – ए .बी.पी.डी. पब्ललके शन आगर ।

B.Com VI Semester
Course Code BC 662(b) Indian Banking System

93
Objective: The objective the course is to equip the students will develop
their understanding and expertise in various matters relating tooperations
of Commercial Bank.
Unit I:
1. Bank: Definition, Functions, Classification and Importance of
Bank
2. Commercial Bank: Organization of Commercial Bank- Branch
Banking System, Unit Banking System, Objective and Function of
SBI
Unit II:
3. Investment Policy of Commercial Bank: Sources of Funds of
Commercial Bank, Principal of Investment Policy of Bank, Types
of Banking Investment
4. Defects and Reforms: Defects of Indian Banking System, Banking
System Reforms, Banking Ombudsmen Scheme
Unit III:
5. Electronic Banking: ATM, Credit Card, Debit Card, NEFT,
RTGS
6. Credit: Definitions, Types of Credit Instruments, Credit Creation
by Banks, Limitations of Credit Creation by Bank
Unit IV:
7. Indian Banking Legislation: Banking Regulations Act 1949,
Special Power of Reserve Bank, Importance Amendment,
Drawback of Indian Banking Legislation, NABARD
8. Rural Development and Bank: Regional Rural Banks, Co-
operative Banks, Structure of Co-operative Banks of India
Unit V:
9. Central Bank: Definition, Need, Principal, Functions of Central
Bank, Credit Control by Central Bank, Reserve Bank of India-
objective and function

94
 10.Credit Control: Objective and Method of Credit Control,
Balance Sheet of a Bank

Suggested Readings:
1- ल हां एिां शुक्ल – मुर वियनमय एिां अधधकोषण
2- ल घई एिां ल हां – मुर एिां बैंककां ग

3- डा. सतीश कुमार साहा भारतीय बैंककिं ग प्रणाली- एस.बी.पी.डी. पब्ललके सन आगरा ।
4. Gupta S.B. Monetary, Planing of India S. Chand, New Delhi
5. Reserve Bank of India: Bulletins & Annual Reports.

B.COM III Semester

95
 Course code BC 663(b) Labour law
Objectives: The objectives of this course to provide conceptual
knowledge to the student of various industrial and labour laws.
Unit I:
Introduction: Objectives, need and principles of labour legislation,
Historical Development of labour legislation in India, Labour laws
awareness among workers in India.
Unit II:
Factories Act 1948: Objective and scope of the act, Key definitions;
Rights of workers; provision Regarding health safety and welfare of the
workers, working hours, leave, Penalties and procedures
Unit III:
Industrial Disputes Act 1947: Object and scope of the Act, key
Definitions: Authorities for prevention and settlement of disputes; strikes
and lack- outs, unfair labour practices and penalties.
Unit IV:
Payment of wages Act 1936: Objective of the act, key definitions. Rules
for payment of wages, Deduction from Wages: Enforcement ofthe Act.
Unit V:
Minimum wages act 1948: objectives and scope of the act; Key
definitions, fixation and Revision of minimum rate wages, fixing hours
of normal working day, Enforcement of the act.
The apprenties act 1961: Salient features and main provision
Suggested books:
(i) Taxmann &: Labour laws. Tanmann Allied Services (p) Ltd.
(ii) S.N. Mishra: labour laws; Central Book Agency Prayagraj.
B.Com VI Semester
Course Code BC 664 Working Capital Management

96
Objective: The objective of the course is to acquaint the students with the
importance of the working capital and techniques used for effective
working capital management.
Unit I:
1. Financial Management: Meaning and function of Finance,
Meaning and objective of Financial Management, Nature of
Financial Management, Functions of Financial Management.
2. Capital Budgeting: Definitions, objectives, Importance and
process of capital budgeting, Scope and limitations of capital
budgeting, Important points in relation capital budgeting,
Techniques or method of capital budgeting.
Unit II:
3. Cost of Capital: Definitions, Importance, Classification of cost of
capital, Computation of cost capital from specific sources of
finance, Average cost of capital.
4. Leverages: definition, Types of Leverage, Operating Leverage,
Finance Leverage, Combined Leverage.
Unit III:
5. Capitalization: Meaning and definition of Capitalization,
Theories of Capitalization, Over Capitalization, Under
Capitalization.
6. Capital Structure: Definition of Capital Structure, Factor
affecting Capital Structure, Optimum Capital Structure, Trading on
Equity Capital Structure, Theories of Capital Structure
Unit IV:
7. Management of Working Capital: Concept of Working Capital,
Kinds, Importance and Management of working capital, Sources
of working capital, Operating Cycle of working capital, Analysis of
working capital, Methods of Estimating working capital

97
 8. Cash Management: Factors Determining Cash Balance,Objective
of cash management, Principal of cash management, Cash Budget,
Method of Preparation of Cash Budget
Unit V:
9. Management of Receivables: Meaning of Receivables, Cost
associated with Receivables, Meaning and objective of Receivables
management, Formulations and evaluation of credit policy,
Implementation of credit policies
10.Inventory Management: Meaning of Inventory, Inventory
management, Objectives of Inventory management, Methods of
Inventory management

Suggested Reading:
1. मेहरोर एिां अग्रि ल वित्तीय प्रबांध जि हर पब्ललके शन आगर ।
2. ड . र जेश प ण्डेय – वित्तीय प्रबांध , कल्य णी पब्ललके शन ।
4- ड . ए . पी. गुप्त – वित्तीय प्रबन्ध – हहत्य भिन पब्ललके शन आगर ।
4. Dr. H.K. Singh: Financial Management, Prayag Pustak Bhawan,
Prayagraj
5. Pandey I.M., Financial Management, Vikas Publishing House,
New Delhi

98