Course Curriculum

for

Bachelor of Commerce
(B. Com)

(Faculty of Commerce)

B. Com Semester I, II (2023-24)

MAHARAJA GANGA SINGH UNIVERSITY

BIKANER - RAJASTHAN
Program Outcomes (POs)
On successfully completing the program the student will be able to:

1. Acquire the essential knowledge on the successful prospects of business.

2. Understand the practical issues and challenges that the trade world encounters.
3. Apply concepts, principles and procedures in transacting business effectively.
4. Gain analytical skill in undertaking commercial ventures and evaluate the pros and cons
of embarking on trade and trade related activities based on their in-depth knowledge.
5. Pursue CA, CMA, ACS, CFA, M.Com. MBA and other career-oriented programmes.
6. Be employable, exhibit entrepreneurial drive and be a model of principled and ethically
sound business professionals

Program Specific Outcomes (PSOs):

1. Understand the concepts, principles and practices involved in undertaking business
ventures.
2. Develop financial, cost, auditing, entrepreneurial, marketing and managerial skills.
3. Understand the legal guidelines relating to the business activities.
4. Gain expertise and exhibit professionalism in Business Accounting,
5. Income Tax assessment and GST calculations.
6. Acquire and apply ICT skills in business operations.
7. Be an expert in business correspondence and effective in communication.

Program Structure:

Bachelor of Commerce (B. Com) Program is a three-year course divided into six-semesters. For
the award of degree, a student will be required to complete the credits as per the University
norms.

2
 Semester Wise Course Details

Semester I
Total Maximum Marks
Group Paper Code Paper Name Code L T P
Credits Internal External Practical Total
ENG4.5AECCT11
Compulsory General English/Hindi AECC 2 0 0 2 0 100 0 100
HIN4.5AECCT11
Choose any three of the following groups
AST4.5DCCT12 Financial Accounting I DCC 2 1 0 3 15 60 0
ABST Group 150
AST4.5DCCT13 Business Statistics I DCC 2 1 0 3 15 60 0
Business BAD4.5DCCT12 Principles of Business Management I DCC 2 1 0 3 15 60 0
150
Administration Group BAD4.5DCCT13 Business Laws I DCC 2 1 0 3 15 60 0
EFM4.5DCCT12 Business Economics I DCC 2 1 0 3 15 60 0
EAFM Group 150
EFM4.5DCCT13 Economic Environment in India I DCC 2 1 0 3 15 60 0
TTM4.5DCCT12 Tourism Management I DCC 2 1 0 3 15 60 0
TTM Group 150
TTM4.5DCCT13 Hospitality Management I DCC 2 1 0 3 15 60 0
Vocational Computer Paper I Common Course for B.Com / B.A. / B.Sc. DCC As per Common Computer Vocational Course of
150
Application Group Paper II Computer Vocational Students DCC B.Com / B.A. / B.Sc.
Total 20 Total 450

3
 Semester II
Total Maximum Marks
Group Paper Code Paper Name Code L T P
Credits Internal External Practical Total
Compulsory ENVT4.5AECCT21 Environment Studies AECC 2 0 0 2 0 100 0 100
Any Three: Same groups as chosen in Semester I
AST4.5DCCT22 Financial Accounting II DCC 2 1 0 3 15 60 0
ABST Group 150
AST4.5DCCT23 Business Statistics II DCC 2 1 0 3 15 60 0
Business BAD4.5DCCT22 Principles of Business Management II DCC 2 1 0 3 15 60 0
150
Administration Group BAD4.5DCCT23 Business Laws II DCC 2 1 0 3 15 60 0
EFM4.5DCCT22 Business Economics II DCC 2 1 0 3 15 60 0
EAFM Group 150
EFM4.5DCCT23 Economic Environment in India II DCC 2 1 0 3 15 60 0
TTM4.5DCCT22 Tourism Management II DCC 2 1 0 3 15 60 0
TTM Group 150
TTM4.5DCCT23 Hospitality Management II DCC 2 1 0 3 15 60 0
Vocational Computer Paper I Common Course for B.Com / B.A. / B.Sc. DCC As per Common Computer Vocational Course of
150
Application Group Paper II Computer Vocational Students DCC B.Com / B.A. / B.Sc.
Total 20 Total 450

4
 Testing and Evaluation
There will be Internal Assessment for 15 marks and Final Semester-End Examination (External)
will be for 60 marks in each course/paper except Vocational Computer Application Group.
For Vocational Computer Application Group Course, the Internal and External Assessment will
be as per the prescribed common course for B.Com, B.A. and B.Sc.

Evaluation

Internal Assessment: 15 Marks

a. Midterm Examination: 2 Exams of 10 Marks each to be conducted by the Institution. Best
marks obtained in any of the two, be counted for each course.
b. Students’ Participation in curricular, extra-curricular activities, class participation,
attendance etc. shall account for 05 Marks.

External Assessment: 60 Marks

Semester End Examination Paper Pattern: ABST, BA, EAFM and TTM Courses (60 Marks)

There shall be three Sections:

Section A: Shall contain 10 questions of 1 marks each. All questions will be compulsory.
Minimum Two questions must be set from each Module/ Unit. Answer should
not exceed 50 words.
Section B: Shall contain 5 questions (two questions from each Module/Unit with internal
choice). Each Question shall be of 4 marks. The candidate is required to answer
all 5 questions. The answers should not exceed 200 words.
Section C: Shall contain 5 Case Studies and / or Questions, one from each Module/Unit.
Each Case Study or Question shall be of 10 marks. The candidate is required to
answer any three from different Module/Units. The answers should not exceed
500 words.

Unless specifically mentioned for a particular course, the above Scheme of Internal and External
Evaluation shall remain constant.

Courses ENG4.5AECCT11/HIN4.5AECCT11 and ENVT4.5AECCT21 are mandatory for all. The

Course wise content for these courses shall remain common for all students of Undergraduate
Programmes. There will be an External Examination of 100 Marks for these courses. Credits
earned for passing these courses will not be counted for calculation of SGPA / CGPA.

The duration of External examination shall be 3 hours.

On the basis of total marks (Internal and External) obtained, the student shall be awarded SGPA
and CGPA under the formula specified for CBCS.
 Course Wise Contents for B. Com Programme

Semester I: Ability Enhancement Compulsory Course

ENG4.5AECCT11: General English
HIN4.5AECCT11: General Hindi

Common Curriculum for all Under Graduate Students

6
 Semester I: Discipline Centric Courses
AST4.5DCCT12: Financial Accounting I
(Accountancy and Business Statistics Group)
Objectives:
It will help students to acquire conceptual knowledge of the financial accounting and to impart
skills for recording various kinds of business transactions. It will help students gain knowledge
and techniques for preparing accounts in different business organizations. The student will be in
position to understand treatment of specific transaction like shares, debentures and voyage.
This will also help in gaining knowledge and applying accounting principles and concepts to
business organizations.
Course Outcomes:
The successful completion of this course shall enable the learner:
This course will enable the students to combine practice and theoretical knowledge of financial
accounting. The students of this course will be active learners and develop awareness of
emerging trends in financial accounting. The course will provide decision making skills to the
students in the financial analysis context. The students of this course will have the ability to
identify and analyze financial accounting problems and opportunities in real life situations.

Contents
Unit- I
History and development of Accounting in India since Kautilya. Generally Accepted Accounting
Principles, Conventions and Concepts.

Unit – II
Voyage Accounts.

Unit – III
Issue, forfeiture and reissue of Shares

Unit – IV
Acquisition of business including profit prior to incorporation and post incorporation.

Unit – V
Underwriting of Shares and Debentures.

Readings:
 Jangid, Suthar, Agrawal, Mathur, Saxena, Khatri, Mujral- Financial Accounting (वित्तीय
लेख ांकन) (Ramesh Book Depot, Jaipur)
 M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
 S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
 Jain, Khendelwal, Pareek, Maheshwari, Modi, Dave: Financial Accounting (Ajmera Book
Co.)
 Shukla M.C. And Grewal T.S. Advanced Accounts (S. Chand & co.)
 Agarwal B.D. Company Accounts (Pitamber Publishing House, Delhi)

7
 र ि एन.एस., हेड़ एम. डी., गुप्त एस.एल.-वित्तीय लेख ांकन (अल्क पब्ललकेशन)
 Chakraborty, H. Advanced Accountancy (Oxford University Press, New Delhi)
 Jain & Narang – Advanced Accounting (Kalyani Publication, Delhi)
 Sehgal & Sehgal – Advanced Accounting (Taxman)
 Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
 Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
 Tulsian, P.C. Financial Accounting, Pearson Education

8
 AST4.5DCCT13: Business Statistics I
(Accountancy and Business Statistics Group)
Objectives:
To expose students to basic Statistical concepts. To inculcate an analytical approach to the
subject matter. To stimulate the students’ interest by showing the relevance and use of
statistical knowledge. To study and critically analyze statistical reasoning to problems of
business. To boost quantitative thinking and develop numerical abilities. To enlighten the
student abilities to apply the statistical concepts to real life problems in Commerce, Economics,
Management and Social sciences. To improve their logical reasoning ability and interpretation of
various statistical results.
Course Outcomes:
The successful completion of this course shall enable the learner:
To understand basic Statistical components in Business. To understand the role of Statistics in
taking various commercial decisions. To understand the role of various statistical tools and
techniques for taking various decisions in business. To compare the current trends in business
with that in the past.

Contents
Unit - I
Meaning and definition of Statistics. Functions, importance. Limitations and Distrust of Statistics.
Statistical investigation- Meaning, types and various stages of statistical investigation.

Unit - II
Collection of data. Methods of collection of primary and secondary data. Schedule &
questionnaire. Editing of data.

Unit - III
Meaning and definitions of classification, characteristics of classification, objectives and types of
classification, statistical series.

Unit - IV
Measures of central tendency, meaning and definition of central tendency, utility & importance,
determination of statistical averages, essential properties of an ideal average. Types of statistical
averages. Arithmetic Mean, Median (including Quartiles, Deciles and Percentiles), Mode,
limitations of averages.

Unit - V
Index Number: concept, utility, methods, simple and weighted average of relatives and
aggregative index numbers.

Readings:
 Gupta S.R. – Statistical Methods, Sultan Chand & Sons, New Delhi
 Gupta S.N. Statistical Methods, Sahitya Bhawan, Agra
 Aczel, A. D., Sounder Pandian, J. Saavanan, P. & Joshi, R. (2012), Complete Business
Statistics. McGraw Hill Education (India) Pvt. Ltd.: New Delhi.
 Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D. and Cochran, J. J. (2014)
Statistics for Business & Economics, CENGAGE Learning Custom Publishing.
 Black, K. (2012). Applied Business Statistics, 7ed. Wiley

9
 Levin, R. I. & Rubin, D. S. (1997). Statistics for Management, Prentice-Hall of India
 ओसि ल, ज वां गड़, अग्रि ल, सुथ र, गगग -व्य िस ययक स ांब्ययकी, रमेश बुक यडपो, जयपुर
 न गर के एन.: स ब्ां ययकी के मूल तत्ि, मीन क्षी प्रक शन, मेरठ
 गोयल के.सी., रांग आर.के., बी.एल., गोयल आर.के. - स ांब्ययकीय वियिय ां, अजमेर बुक कम्पनी, जयपुर

10
 BAD4.5DCCT12: Principles of Business Management I
(Business Administration Group)
Objectives:
To describe the basic management functions of planning and organizing. To outline the
historical evolution of management theories. To explain how decisions are made within an
organization and how those decisions are communicated to the various stakeholders. To relate
the basic concepts of planning: the importance of planning, strategic planning, and the types of
objectives and plans developed by organizations. To describe the control process including: the
importance of control, tools for measuring organizational performance, and managerial actions.

Course Outcomes:
The successful completion of this course shall enable the learner:
To recognize the theory of management and manager's role in organization. To list managerial
roles and managerial functions. To name the core dimensions of organization and organizational
design. To describe the decision-making process in organization. To build critical thinking
method relevant to the managerial problems and issues in organization. To evaluate different
structures in organizations and understand role of decentralization.

Contents

Unit - I
Introduction: Meaning, Nature, Principles & Importance of Management, Schools of
Management Thought.
Unit – II
Coordination: Meaning, Need and Techniques.
Unit - III
Planning: Meaning, Importance, Types and Process. Decision- and decision-making process.

Unit - IV
Organization: Meaning, Importance, Types, structure of organization. Forms of organization and
span of control.
Unit - V
Elementary knowledge of organizational behaviour. Decentralization and Delegation of
Authority.
Readings:
 सेन, जैन, गुप्त - व्य िस ययक सांगठन
 Ramaswamy, I. (2011). Principles of Business Management, (8th Ed.), Himalaya
Publishing House, New Delhi.
 Koontz, H, & Weihrich, H (2016). Essentials of Management: An International
Perspective (8th ed.), Tata McGraw Hills, New Delhi.
 Ghuman, K & Aswathapa, K, (2017). Management concepts and Cases (10th ed.), Tata
McGraw Hills, New Delhi.
 Telsan, M.T. (2016). Industrial and Business Management, (4th ed.), S. Chand, New Delhi.
 Mathur, B. S.: Principles of Management
 Agarwal R. D.: Organisation and Managemen
 र जपुरोवहत, गुप्त : प्रबांि, अजमेर बुक कम्पनी, जयपुर

11
 Newman and Summer: Process of Management
 Rajpurohit, Gupta: Management
 Koont'z and O’Donnell: Management, PHI
 आर. एल. नौलख -प्रबन्ि के ससद्ध न्त
 जी. एस. सुि - प्रबन्ि
 अग्रि ल आर. सी. स वहत्य भिन, आगर - व्यिस य प्रबन्ि के ससद्ध न्त

12
 BAD4.5DCCT13: Business Laws I
(Business Administration Group)
Objectives:
To understand the role and importance of Indian Contract Act, 1872 and its implications. To give
a comprehensive understanding of the Act's fundamental principles within the Indian legal
framework, cultivating practical application skills for drafting, negotiation, and dispute
resolution
Course Outcomes:
The successful completion of this course shall enable the learner:
To appraise the needs of better understanding about the need of Indian Contract Act, 1872 and
its legal implications.
Contents
Unit - I
Law of Contract (1872): Nature of Contract: Meaning and Essentials of valid contract,
Agreement, Classification of Contract, Offer and Acceptance: Meaning, Essentials, and Types,
Communication of offer and Acceptance, Capacity of Parties to Contract. Consideration: Legal
rules and Exceptions.
Unit – II
Free Consent: Meaning, rules and consequences related to Coersion, Undue Influence,
Misrepresentation, Fraud and mistake, Legality of Object: Cases when object is unlawful,
Agreements opposed to public policy. Agreements Declared Void.
Unit - III
Performance of contract: Meaning and types, Essentials of valid tender. Discharge of contract
and its modes. Remedies for breach of contract.
Unit - IV
Special Contracts I: Quasi Contract, Agency: Meaning, Essentials, Agency by Expressed and
Implied Authority, Types of Agents and Principals.
Unit - V
Special Contracts II: Indemnity and Guarantee, Bailment and Pledge.

Readings:
 Bare Acts
 Elements of Mercantile Law. N.D. Kapoor, Sultan Chand & Sons
 Business Law. N.D. Kapoor, Sultan Chand & Sons
 Legal Aspects of Business. Akhileshwar Pathak, Tata McGraw Hill
 Kuchchal M.C, Mercantile Law, Vikas Publishing House (P) Ltd.
 Pathak Akhileshwar, Legal Aspects of Business, Tata McGraw Hill Pub. Company Ltd.
 Sheth Tejpal, Business Law, Pearson Education
 O.P. Gupta, Business Regulatory Framework, Sahitya Bhawan, Agra
 Arya, Gupta: Business Law, Ajmera Book Company, Jaipur
 आर. एल. नोलख , व्य प ररक सयियम
 आयग , शम ग - व्य प ररक वियि, अजमेर बुक कम्पनी, जयपुर
 अग्रि ल, कोठ री: व्य प ररक सयियम

13
 EFM4.5DCCT12: Business Economics I
(Economic Administration and Financial Management Group)
Objectives:
To brief the students with concepts of business economics. To enable the student, choose the
right demand forecasting technique based on the imparted knowledge about demand concepts.
To enable the students understand the cardinal and ordinal approaches to consumer’s
equilibrium. To enable the student to specify the importance of production decisions. To apply
relevant information for business decisions by gaining knowledge about various macro-
economic aspects.
Course Outcomes:
The successful completion of this course shall enable the learner:
Understand and discuss the application of a wide range economic principles to decisions made
by managers to enable them to maximize profits. Understand the importance of taking into
account rivals' reactions to a manager's decisions when he or she is planning strategies.
Understand and evaluate certain government micro-economic policies, such as competition
policies and regulatory policies, which will affect the results of, or impose constraints on,
managerial decisions. Critically evaluate the effectiveness of different economic principles when
applied to managerial decision making.

Contents
Unit - I
Introduction- Meaning and Definition of Business Economics. It’s Role in Business Decisions, The
Economic Problem and Functions of Economic System.
Unit – II
Business Forecasting: Meaning, Importance and Methods. Static and Dynamic Economics, Micro
and Macro Economics. Consumption - Traditional Theory of Consumer’s Equilibrium.
Unit - III
Demand and Law of Demand. Elasticity of Demand: Its Measurement and Uses of the Concept of
Elasticity of Demand.

Unit - IV
Indifference Curve: Meaning, Characteristics, Consumer’s Equilibrium, Income Effect, Price
Effect, Substitution Effect, Derivation of Demand Curve from Indifference Curve.
Unit - V
Production- Production Function: Laws of Returns, ISO- Product Curve, Least Cost Combination
of Factors, Returns to Scale.

Readings:
 Agarwal M.D. & Som Deo- Business Economics (Ramesh Book Depot, Jaipur)
 Mithani D.M – Fundamentals of Business and Managerial Economics. (Himalaya,
Publishing House, Bombay)
 Paul A. Samuelson – Economics (McGraw Hill, New York)
 Seth M.L – Principles of Economics.
 Stonier and Hauue- A text Book of Economic Theory.
 Saraswat, Lodha, Sharma, Godha- Business Economics (Ajmera Book Co. Jaipur)
 Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill
 Education

14
 Oliver J. Blanchard, Macroeconomics, Pearson Education
 G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
 स रस्ित, लोढ़ , शम ग, गोघ -व्य िस ययक अथग श स्त्र (अजमेर बुक कम्पनी, जयपुर)
 व्य िस ययक अथग श स्त्र: म थुर, गुप्त (शशिम् बुक ह उस, जयपुर)

15
 EFM4.5DCCT13: Economic Environment in India I
(Economic Administration and Financial Management Group)
Objectives:
To provide the students an insight into the multifaceted economic environment and to sensitize
the students on issues and problems of the Indian economy. The course involves the
understanding of economic planning, population, agriculture. To provide basic understanding of
economic growth and development.
Course Outcomes:
The successful completion of this course shall enable the learner:
Student will gain knowledge on economy and its determinants. To analyze the economic
environment and the factors affecting economic environment in India. To evaluate new
developments in the various sectors of an economy- agriculture, industry etc. To develop ability
to understand Indian Economy. To analyze the constraints in economic development and its
remedies.
Contents
Unit - I
Economic Environment - Meaning, Factors Affecting Economic Environment, Basic Features of
Indian Economy, Impact of Economic Reforms on Indian Economy.
Unit – II
Economic Growth and Development: Meaning, Measurement and Determinants.
Unit - III
Economic Planning – Meaning, Importance and Objectives. Main Features of Indian Planning
with Special Reference to 10th, 11th and 12th Five Year Plans.

Unit - IV
Population - Characteristics, Causes of Growth, New Population Policy, Major Problems of Indian
Economy: Unemployment, Poverty and Disparity of Income and Wealth.
Unit - V
Agriculture & Small Scale Industries - Role of Agriculture in Indian Economy, Land Reforms, New
Agricultural Strategy and Green Revolution, Agricultural Credit, Agricultural Productivity in India,
World Trade Organization and Indian Agriculture.

Readings:
 Agarwal A.N: Indian Economy.
 Mishra and Puri: Indian Economy.
 Dewet K.K: Indian Economy.
 Rudradutta and Sundram: Indian Economy.
 Planning Commission: Various Plans and Reports,
 Swami and Gupta- Economic Environment in India, Ramesh Book Depot, Jaipur
 Vashistha, Bhinda, Sharma, Lodha, Sharma- Economic Environment in India, Ajmera
Book Co. Jaipur
 N.D Mathur- Economic Environment in India (Shivam Book House Jaipur)
 Directorate of Economics & Statistics: Economic Review of Rajasthan.
 Directorate of Economics & Statistics: Basics Statistics of Rajasthan
 ग रण, रमेश बुक यडपो
अग्रि ल एिां गुप्त - भ रत में आर्थथक पय ि
 िशशष्ठ, शभण्ड , शम ग, लोढ़ , शम ग - भ रत में आर्थथक पय ि ग रण, अजमेर बुक क.

16
 TTM4.5DCCT12: Tourism Management I
(Tourism and Travel Management Group)
Objectives:
To understand the concept of tourism, basic about tourism industry. To access and
appropriately disseminate accurate and detailed product knowledge and destination
information about different types of tourists. To discuss and various terms and terminologies
associated with tourism industry. To evaluate about the different stakeholders and relevant
agencies in the tourism industry and how these stakeholder plays their functions.

Course Outcomes:
The successful completion of this course shall enable the learner:
To analyze the concept of tourism and tourism industry. To develop an understanding of the
theoretical concepts and their implication related to tourism industry. To understand the basic
foundations of tourism industry. To analyze various factors that control the tourism industry and
how these factors interplay in India and abroad. To develop understanding of various
terminologies associated with tourism industry.
Contents
Unit - I
Introduction to Tourism and Tourism Industry. Definitions: Tourism, Tourist, Traveler, Excursion,
Tourist Definition.

Unit – II
Tourism Products and their Features, Types of Tourists.

Unit - III
Brief History and Development of Tourism in India & Abroad. Reasons for Growth of Tourism.
Tourism Terminology.

Unit - IV
Frontier Travel Formalities; Passport, VISA, Custom Clearance, Currency Regulation, Health
Regulation, etc.

Unit - V
Issuing of Passport, VISA and its Types.
Readings:
 Burkhardt and Madlik, “Tourist Past, Present and Future”-Butterworth Heinemann
 Mclntosh, Goldner, Ritchie “Tourism: Principles, Practices, Philosophy”- John Wiley, New
York
 Dr. Ashok Sharma: Tourism Development, RBSA Publishers, Choura Rasta, Jaipur
 J.M.S. Negi: Passport and Principles of Tourism, Gitanjali Publications.
 J. Christopher Holloway “The Business of Tourism.
 David W. Howell: Passport: An Introduction to the Travel and Tourism Ohio, 1989
 Shuita Chopra: Tourism Development in India, New Delhi, 1992
 Virendra Kaul: Tourism and the Economy, New Delhi 1994
 IITTM: Tourism as an Industry, Monograph, IITTM, New Delhi

17
 TTM4.5DCCT13: Hospitality Management I
(Tourism and Travel Management Group)
Objectives:
This subject aims to provide students with an overview of hospitality and services offered in
Tourism Sector. To incorporate the theoretical frameworks and concepts required in the
hospitality industry. To help understand the various requirements of the Hotel Industry Front
Office and understand the terminologies involved. To help understand various modes of Hotel
reservations, billings and currency management.

Course Outcomes:
The successful completion of this course shall enable the learner:
To explain the core concepts underlying hospitality industry. To operate the Front Office of
Hotels and understand related customer requirements. To learn various terms related to the
hospitality industry and use them efficiently and improve service quality. To understand
communication and reservation system in Hotel Industry.
Contents
Unit - I
Hospitality Management - Meaning and Types. Profit Oriented & Non-Profit Oriented Welfare
Services.
Unit – II
Hotel - Meaning & Classifications. Hotel Terminology.
Unit - III
Plans - Definitions, Types and Their Applicability. Clientele - Definitions & Types. Type of
Accommodation.

Unit - IV
Telephone Courtesy. Telephone System (PBX, EAPBX etc.).
Tariff Card - Definition, Planning of Tariff Card. Room Rates - Types, Fixing of Room Rates,
Hubbart Formula.
Unit - V
Check - in & Check - out Procedure.
Front Office Department- Introduction and Functions.
Readings:
 A Manual of Hotel Reception JKS Beavis van S. Medlik, Hejneman, Hotel Reception, H.
Backley and Whit, Edward Anali
 Hotez Front Office Training Manual, Sudhir Andrews, TMH.
 FitzGerald, H. (2002). Cross-cultural Communication for the Tourism and Hospitality
Industry. (Rev. ed.), Hospitality Press.
 Seth P.M. (2008). Successful Tourism Management. New Delhi: Sterling Publishers
 Chowla, A.S. (1995). Management of Tourism: A global Perspective. New Delhi: Deep &
Deep Publications

18
 Paper I and II
(Vocational Computer Application Group)

Common Course Content for all Undergraduate Academic Programs offering Computer
Vocational Application Group.

19
Semester II: Ability Enhancement Compulsory Course
ENVT4.5AECCT21: Environment Studies

Common Curriculum for all Under Graduate Students

20
 Semester II: Discipline Centric Courses
AST4.5DCCT22: Financial Accounting II
(Accountancy and Business Statistics Group)
Objectives:
It will help students to acquire conceptual knowledge of the financial accounting and to impart
skills for recording various kinds of business transactions. It will help students gain knowledge
and techniques for preparing accounts in different business organizations. The student will be in
position to understand treatment of specific transaction like royalty, departments and branches
etc. This will also help in gaining knowledge about Insurance Claims
Course Outcomes:
The success of this course shall ensure that the student can combine practical practice with
theoretical financial accounting knowledge: The students of this course will be active learners
and develop awareness of emerging trends in financial accounting. The course will give students
the tools to make decisions on a financial analysis basis. The students of this course will have the
ability to identify and analyze financial accounting problems and opportunities in real life
situations.

Contents
Unit - I
Insurance Claims for loss of stock and consequential loss policy.
Unit – II
Royalty Accounts– Mining royalty, patent royalty and copyright royalty (Excluding sub lease).
Unit - III
Sectional balancing and Self balancing ledgers.

Unit - IV
Departmental accounts.

Unit - V
Branch accounts- Debtors method, Branch Personal Account method, Stock and Debtors
Method.
Readings:
 Jangid, Suthar, Agrawal, Mathur, Saxena, Khatri, Mujral- Financial Accounting (वित्तीय
लेख ांकन) (Ramesh Book Depot, Jaipur)
 M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
 S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
 Jain, Khendelwal, Pareek, Maheshwari, Modi, Dave: Financial Accounting (Ajmera Book
Co.)
 Shukla M.C. And Grewal T.S. Advanced Accounts (S. Chand & co.)
 Agarwal B.D. Company Accounts (Pitamber Publishing House, Delhi)
 र ि एन.एस., हेड़ एम. डी., गुप्त एस.एल.-वित्तीय लेख ांकन (अल्क पब्ललकेशन)
 Chakraborty, H. Advanced Accountancy (Oxford University Press, New Delhi)
 Jain & Narang – Advanced Accounting (Kalyani Publication, Delhi)
 Sehgal & Sehgal – Advanced Accounting (Taxman)

21
 Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
 Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
 Tulsian, P.C. Financial Accounting, Pearson Education

22
 AST4.5DCCT23: Business Statistics II
(Accountancy and Business Statistics Group)
Objectives:
To teach students about fundamental statistical concepts. For introducing an analytical
approach to the matter at hand. To give students a sense of significance and use of statistical
knowledge in order to stimulate their interest. Statistical reasoning for business problems needs
to be studied and analyzed in a critical way. To increase the ability to think quantitatively and
develop numerical skills. To enlighten the student abilities to apply the statistical concepts to
real life problems in Commerce, Economics, Management and Social sciences. To improve their
logical reasoning ability and interpretation of various statistical results.
Course Outcomes:
The successful completion of this course shall enable the learner:
Understand, in the business context, essential statistical components. Understanding the role
that statistics play in a variety of commercial decisions. To understand how various statistical
instruments and techniques can be used to take different business decisions. To analyze the
current business trends in relation to those of the past. To measure changes in the value of
money at different places and times.

Contents
Unit - I
Meaning and definition of Tabulation- objectives, importance & limitations of tabulation,
difference between classification & tabulation, essentials of a good table. Kinds of table.
Unit – II
Measures of Dispersion : Meaning & definition of Dispersion- Objectives and importance of
measuring dispersion, absolute & relative measures of dispersion, essential characteristics of a
good measure of dispersion, inter-relationship between different measures of dispersion,
Selection of an appropriate measure of dispersion.
Unit - III
Skewness, Meaning, Test of Skewness, Measures of Skewnees, Methods of measuring
Skewness, difference between dispersion and Skewness.

Unit - IV
Correlation: Meaning & definition of Correlation- types of correlation, methods of determining
correlation, measurement of correlation in time series, lag and lead in correlation.
Unit - V
Analysis of Time Series: theories of time series, decomposition of time series, analysis of trend
(excluding seasonal variations), application of time series in business.
Readings:
 Gupta S.R. – Statistical Methods, Sultan Chand & Sons, New Delhi
 Gupta S.N. Statistical Methods, Sahitya Bhawan, Agra
 Aczel, A. D., Sounder Pandian, J. Saavanan, P. & Joshi, R. (2012), Complete Business
Statistics. McGraw Hill Education (India) Pvt. Ltd.: New Delhi.
 Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D. and Cochran, J. J. (2014)
Statistics for Business & Economics, CENGAGE Learning Custom Publishing.
 Black, K. (2012). Applied Business Statistics, 7ed. Wiley
 Levin, R. I. & Rubin, D. S. (1997). Statistics for Management, Prentice-Hall of India
 ओसि ल, ज वां गड़, अग्रि ल, सुथ र, गगग -व्य िस ययक स ांब्ययकी, रमेश बुक यडपो, जयपुर

23
 न गर के एन.: स ब्ां ययकी के मूल तत्ि, मीन क्षी प्रक शन, मेरठ
 गोयल के.सी., रांग आर.के., बी.एल., गोयल आर.के. - स ांब्ययकीय वियिय ां, अजमेर बुक कम्पनी, जयपुर

24
 BAD4.5DCCT22: Principles of Business Management II
(Business Administration Group)
Objectives:
The objective of this course is to impart elementary knowledge of the functional areas of
Directing and Controlling. To explain how leadership and motivation in an organization impacts
its working and culture. To relate the basic concepts of Change and Stress Management. To
make students aware of the various ethical issues concerning the Business World.
Course Outcomes:
The successful completion of this course shall enable the learner:
To recognize the role of Directing and Controlling in an organization. To analyses various
leadership styles and understand the role of motivation. To name the core dimensions of
Change Management and how it effects organizational working. To describe Stress and its
Management. To build critical thinking about Ethics in organizations and understand the
concept of Corporate Social Responsibility.

Contents

Unit - I
Directing: Meaning, Importance and Techniques with special emphasis on communication.
Unit – II
Controlling. Meaning. Importance Techniques and process.
Unit - III
Leadership - Meaning, Kind, Style, Merits of a successful leader.
Motivation - Meaning, Importance, Approaches.

Unit - IV
Management by Change.
Elementary Knowledge of Stress and Stress Management

Unit - V
Business Ethics- An overview; Concept, Nature, Evolving Ethical Values; Arguments in favour and
against Business Ethics; Myths about Business Ethics.
Basic understanding of Corporate Social Responsibility.
Readings:
 सेन, जैन, गुप्त - व्य िस ययक सांगठन
 Ramaswamy, I. (2011). Principles of Business Management, (8th Ed.), Himalaya
Publishing House, New Delhi.
 Koontz, H, & Weihrich, H (2016). Essentials of Management: An International
Perspective (8th ed.), Tata McGraw Hills, New Delhi.
 Ghuman, K & Aswathapa, K, (2017). Management concepts and Cases (10th ed.), Tata
McGraw Hills, New Delhi.
 Telsan, M.T. (2016). Industrial and Business Management, (4th ed.), S. Chand, New Delhi.
 Mathur, B. S.: Principles of Management
 Agarwal R. D.: Organisation and Managemen
 र जपुरोवहत, गुप्त : प्रबांि, अजमेर बुक कम्पनी, जयपुर
 Newman and Summer: Process of Management
 Rajpurohit, Gupta: Management

25
 Koont'z and O’Donnell: Management, PHI
 आर. एल. नौलख -प्रबन्ि के ससद्ध न्त
 जी. एस. सुि - प्रबन्ि
 अग्रि ल आर. सी. स वहत्य भिन, आगर - व्यिस य प्रबन्ि के ससद्ध न्त

26
 BAD4.5DCCT23: Business Laws II
(Business Administration Group)
Objectives:
To understand the role and importance of Sale of Goods Act, 1872 and legal rights associated
with purchasing of goods. To understand the importance of LLP act in Business. To familiarize
with the rights and duties of Consumers. To understand the Information Technology Act, 2000
and its implications. To develop comprehensive understanding of Negotiable instruments and its
implications.
Course Outcomes:
The successful completion of this course shall enable the learner:
To apply and practice the law of sales of goods in commercial business. To formulate a clear idea
and expert view on LLP Act. To evaluate and analyze Consumer Protection Act and Information
Technology Act in current perspective. To appraise the needs of better understanding about the
need of Negotiable Instruments Act and its legal implications.

Contents
Unit - I
Sale of Goods Act, 1930: Contract of Sale and Agreement to sell, Conditions and Warranties,
Transfer of property, Unpaid Seller.
Unit – II
LLP Act, 2008: Incorporation and Conversion of partnership into LLP, Partner of LLP and their
relations, Financial Disclosures, Winding up.
Unit - III
Consumer Protection Act: Definitions, District forum, Rights of Consumers, Complaint Redressal
Procedure.

Unit - IV
Information Technology Act 2000: Basic Provisions.
Unit - V
Negotiable Instruments Act: Nature and Kinds of Negotiable Instruments, Parties, Presentment,
Dishonor of NI.
Readings:
 Bare Acts
 Elements of Mercantile Law. N.D. Kapoor, Sultan Chand & Sons
 Business Law. N.D. Kapoor, Sultan Chand & Sons
 Legal Aspects of Business. Akhileshwar Pathak, Tata McGraw Hill
 Kuchchal M.C, Mercantile Law, Vikas Publishing House (P) Ltd.
 Pathak Akhileshwar, Legal Aspects of Business, Tata McGraw Hill Pub. Company Ltd.
 Sheth Tejpal, Business Law, Pearson Education
 O.P. Gupta, Business Regulatory Framework, Sahitya Bhawan, Agra
 Arya, Gupta: Business Law, Ajmera Book Company, Jaipur
 आर. एल. नोलख , व्य प ररक सयियम
 आयग , शम ग - व्य प ररक वियि, अजमेर बुक कम्पनी, जयपुर
 अग्रि ल, कोठ री: व्य प ररक सयियम

27
 EFM4.5DCCT22: Business Economics II
(Economic Administration and Financial Management Group)
Objectives:
To brief the students with concepts of business economics. To enable the student to gain
knowledge about the concepts of supply and elasticity of supply. To enable the student to
specify the importance of cost and output relationships to take production decisions. To analyze
the market structures under different competitive conditions. To understand various theories of
population. To understand the concept of capital formation. To apply relevant information for
business decisions by gaining knowledge about various macro-economic aspects.

Course Outcomes:
The successful completion of this course shall enable the learner:
Understand and discuss the application of a wide variety of economic principles to managerial
decisions in order to optimize profits. Understanding the cost concepts and the cost function in
the short run and long run. To understand the working of various market structures. To
understand how changes in demand and supply affects markets. Analyze the efficiency of
various economic ideas when used to managerial decision making. Describe different
macroeconomic indicators. Explain the various ways for calculating national income.

Contents
Unit - I
Cost Concepts and Classification, Importance of Costs in Decision making, Cost Function in Short
Run and Long Run.
Unit – II
Law of Supply and Elasticity of Supply, Capital Formation and Theories of Population.
Unit - III
Exchange- General Theory of Value, Changes in the Demand and Supply and their Effects on
Equilibrium Price. Time Element in Price Determination. Market: Meaning, Definition and
Classification. Revenue Analysis.

Unit - IV
Price and output Determination under Perfect Competition, Imperfect Competition
(Monopolistic Competition), Monopoly, Discriminating Monopoly and Oligopoly.
Unit - V
Distribution- Marginal Productivity Theory of Distribution, Theories of Rent, Wages, Interest and
Profit, National Income: Basic Concepts, Measurement, National Income and Economic Welfare.

Readings:
 Agarwal M.D. & Som Deo- Business Economics (Ramesh Book Depot, Jaipur)
 Mithani D.M – Fundamentals of Business and Managerial Economics. (Himalaya,
Publishing House, Bombay)
 Paul A. Samuelson – Economics (McGraw Hill, New York)
 Seth M.L – Principles of Economics.
 Stonier and Hauue- A text Book of Economic Theory.
 Saraswat, Lodha, Sharma, Godha- Business Economics (Ajmera Book Co. Jaipur)
 Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill

28
 Education
 Oliver J. Blanchard, Macroeconomics, Pearson Education
 G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
 स रस्ित, लोढ़ , शम ग, गोघ -व्य िस ययक अथग श स्त्र (अजमेर बुक कम्पनी, जयपुर)
 व्य िस ययक अथग श स्त्र: म थुर, गुप्त (शशिम् बुक ह उस, जयपुर)

29
 EFM4.5DCCT23: Economic Environment in India II
(Economic Administration and Financial Management Group)
Objectives:
To provide the students an insight into the multifaceted economic environment and to sensitize
the students on issues and problems of the Indian economy. The course involves the
understanding of small scale industries, foreign trade of India, Multinational Corporations,
Economy of Rajasthan and Dairy Development Programme and Tourism Development in
Rajasthan.

Course Outcomes:
The successful completion of this course shall enable the learner:
To gain knowledge on economy and its determinants. To analyze the problems of small scale
industries and Handicrafts. To evaluate new developments in the various sectors of an
economy- small scale industries, foreign trade, multinationals corporations etc. To analyze the
constraints in economic development and its remedies.

Contents
Unit - I
Small Scale Industries - Meaning, Importance, Problems and Remedial Measures. Industrial
Policy and Recent Changes. Entrepreneurship & Entrepreneur: Meaning, Definition, Features,
Functions and Types.
Unit – II
Foreign Trade of India – Volume, Composition and Direction, Export Promotion, Investment of
Foreign Capital in India.
Unit - III
Role of Multinational Corporations in Indian Economy. Role of Public Sector in India and its
Problems.

Unit - IV
Economy of Rajasthan – Basic characteristics of Economy of Rajasthan, Development and
Prospects of Agriculture, Small Scale Industries and Handicrafts.
Unit - V
Dairy Development Programme and Tourism Development in Rajasthan. Constraints in
Economic Development of Rajasthan and Remedies.

Readings:
 Agarwal A.N: Indian Economy.
 Mishra and Puri: Indian Economy.
 Dewet K.K: Indian Economy.
 Rudradutta and Sundram: Indian Economy.
 Planning Commission: Various Plans and Reports,
 Swami and Gupta- Economic Environment in India, Ramesh Book Depot, Jaipur
 Vashistha, Bhinda, Sharma, Lodha, Sharma- Economic Environment in India, Ajmera
Book Co. Jaipur
 N.D Mathur- Economic Environment in India (Shivam Book House Jaipur)
 Directorate of Economics & Statistics: Economic Review of Rajasthan.
 Directorate of Economics & Statistics: Basics Statistics of Rajasthan

30
 अग्रि ल एिां गुप्त - भ रत में आर्थथक पय ि
ग रण, रमेश बुक यडपो
 िशशष्ठ, शभण्ड , शम ग, लोढ़ , शम ग - भ रत में आर्थथक पय ि
ग रण, अजमेर बुक क.

31
 TTM4.5DCCT22: Tourism Management II
(Tourism and Travel Management Group)
Objectives:
To understand the concept of tourism, basic about tourism industry. To access and
appropriately disseminate accurate and detailed product knowledge and destination
information about different types of tourists. To discuss and various terms and terminologies
associated with tourism industry. To evaluate about the different stakeholders and relevant
agencies in the tourism industry and how these stakeholder plays their functions.

Course Outcomes:
The successful completion of this course shall enable the learner:
To analyze the concept of tourism and tourism industry. To develop an understanding of the
theoretical concepts and their implication related to tourism industry. To analyze various factors
that control the tourism industry and how these factors interplay in India and abroad. To
develop understanding of various terminologies associated with tourism industry.
Contents
Unit - I
Distinguish between Tourist and Traveler; Tourist and Excursionist; Inbound Tourism and
Outbound Tourism; Leisure and Business Tourism.
Hurdles in Tourism Industry.
Unit – II
Tourism Organizations: Introduction and Functions. International Organization like W.T.O,
P.A.T.A, I.A.T.A, I.C.A.O.
Unit - III
Domestic Tourism Organization like I.T.D.C., T.A.A.I, I.A.T.O, etc
Tourism as an Industry, Recent trends Domestic Tourism in India

Unit - IV
Tourism Measurement: Meaning, Need and Importance. Methods of Measurement in
International Tourism, Problems in measurement and their solutions.
Unit - V
Important Tourism abbreviations used in Tourism Literature like Apt., Svc, HIth., etc. Airport
codes and city codes.
Factors influencing for the development of Domestic Tourism in India.
Readings:
 Burkhardt and Madlik”Tourist Past, Present and Future”-Butterworth Heinemann
 Mclntosh, Goldner, Ritchie “Tourism: Principles, Practices, Philosophy”- John Wiley, New
York
 Dr. Ashok Sharma: Tourism Development, RBSA Publishers, Choura Rasta, Jaipur
 J.M.S. Negi: Passport and Principles of Tourism, Gitanjali Publications.
 J. Christopher Holloway, The Business of Tourism.
 David W. Howell: Passport: An Introduction to the Travel and Tourism Ohio, 1989
 Shuita Chopra: Tourism Development in India, New Delhi, 1992
 Virendra Kaul: Tourism and the Economy, New Delhi 1994
 IITTM: Tourism as an Industry, Monograph, IITTM, New Delhi

32
 TTM4.5DCCT23: Hospitality Management II
(Tourism and Travel Management Group)
Objectives:
This subject aims to provide students with an overview of hospitality and services offered in
Tourism Sector. To incorporate the theoretical frameworks and concepts required in the
hospitality industry. To learn about different functional areas of the hotel and understand the
terminologies involved. To help understand various modes of Hotel reservations, billings and
currency management.

Course Outcomes:
The successful completion of this course shall enable the learner:
To explain the core concepts of the Hospitality industry. To understand Hotel types and their
operations. To understand Hotel Staff Organization and learn various terms related to it. To
understand communication and reservation system in Hotel Industry.
Contents
Unit - I
Definition – Hotel, Organization chart of Hotels (staff) Small, Large, Medium, and Job Description
of Manager operations. Development and growth of Hotel Industry in India.
Unit – II
Types of hotels, hotel categorization, difference between group and chain of hotels, ownership
and Management.
Unit - III
Hotels staff organization: Manager and department heads, job specification of staff, facilities
and services.

Unit - IV
Mails in Hotel - Types and Handling. Messages - Sources, Handling and Delivering. Paging System
- Meaning and Procedure. Transcript Report - Introduction and Preparation.
Unit - V
Reservations - Modes, Sources, Charting and Cancellation. Billing System - Types, Methods of
Billing, Procedure. Duties and Responsibilities of Front Office Staff. Handling Foreign Currency
and Credit Card in Hotels.
Readings:
 A Manual of Hotel Reception JKS Beavis van S. Medlik, Hejneman, Hotel Reception, H.
Backley and Whit, Edward Anali
 Hotez Front Office Training Manual, Sudhir Andrews, TMH.
 FitzGerald, H. (2002). Cross-cultural Communication for the Tourism and Hospitality
Industry. (Rev. ed.), Hospitality Press.
 Seth P.M. (2008). Successful Tourism Management. New Delhi: Sterling Publishers
 Chowla, A.S. (1995). Management of Tourism: A global Perspective. New Delhi: Deep &
Deep Publications
 Jagmohan Negi, Professional Hotel Management, 2014
 Sudheer Andrews, Fundamentals of Tourism and Hotel Management, 2014.

33
 Paper I and II
(Vocational Computer Application Group)

Common Course Content for all Undergraduate Academic Programs offering Computer
Vocational Application Group.

34