SYLLABUS - B. COM. YEAR-1 - SEMESTER-II

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 SYLLABUS

B. COM. YEAR-1

SEMESTER-II

PAPER-1

PAPER NAME- BUSINESS MANAGEMENT 

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UNIT-I

Introduction: Concept, Characteristics, Nature, Process and Significance of Management;

Managerial Roles (Mintzberg); Development of Management Thought; Classical and Neo Classical

System; Contingency Approach, System Approach. Discuss the Management Practices in Indian

“Vedas”.


UNIT-II

Planning: Concept, Characteristics, Process, Importance and Types, Criteria of effective planning.

Decision-Making: Concept, Process, Types and Importance. Management by Objectives.

Organisation: Concept, Nature, Process and Significance. Authority and Responsibility 

Relationship. Organisational Structure - Functional & Divisional


UNIT-III

Directing: Concept and Techniques, Motivation- Concept, Types, Importance, Theories-Maslow, 

Herzberg, McGregor, Ouchi, Financial and Non-Financial Incentives. Leadership: Meaning,

Concept, Functions and Leadership styles, Likert’s Four System of Leadership.


UNIT-IV

Controlling: Meaning, Importance and Process, Effective Control System. Techniques of Control.

Management of Change: Concept, Nature , Types of Changes and Process of Planned Change,

Resistance to Change and methods of reducing resistance to change.

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Suggested Readings:

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1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).

2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”, Kitab Mahal, (2014).

3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization & Management Systems Approach

Mumbai”, Himalaya Publishing House, (2000).

4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).

5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal publishers, (1997).

6. Agarwal K.K., “Business Organisation and Management”.

7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.

8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.

9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.

10. Shukla, Sudhir, “Management Concept & Principles”.

11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi

Note- Latest edition of the text books should be used.

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SYLLABUS

B. COM. YEAR-1

SEMESTER-II

PAPER-2

PAPER NAME- FINANCIAL ACCOUNTING 

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UNIT-I

Introduction : Meaning, Nature and scope of Accounting, Types of Accounting, Accounting 

Principles, Accounting Equation, Accounting Conventions and Postulates. Indian and International 

Accounting Standards (Only Outline).

Introduction and thoughts of father of Accountancy in India : Shri Kalyan Subramani Aiyar (K.S. 

Aiyar) 1859-1940


UNIT-II

Accounting Mechanics: Double Entry System, Preparation of Journal, Ledger and Trial Balance, 

Profit and Loss A/c and Balance Sheet with Adjustments.


UNIT-III

Hire Purchase System (Excluding small goods and interest accrued method) : Accounting Records 

in the Books of Hire Purchaser and Vendor, Different Methods of Calculation of Interest and Cash

Price, Maintenance of Suspense Account, Payment of Premium, Default in Payment and Returns of

Goods.

Installment Payment System : Difference between Hire Purchase and Installment Payment System.

Accounting Records in the book of Purchaser and Vendor, Interest suspense account.


UNIT-IV

Departmental Accounts: Meaning, Objects and Importance. Allocation of Indirect Expenses, 

Departmental Account and General Profit and Loss Account.

Branch Accounts : Meaning and Objectives of Branch Account, Importance and Advantages,

Classification of Branches, Difference between Department and Branch Accounts. Various Methods 

of Branch Accounting. (Excluding stock and debtors method)

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SUGGESTED READINGS:

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1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 

2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav Laxmi Prakashan. 

3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.

4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.

5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for Management”, Vikas Publication

6. Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications

7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& Company Ltd.

8. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers.

9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons.

10. Raj Kumar & other Financial Accounting (Hindi & English) (Navneet Prakashan Najibabad)

11. Anurag Agarwal , Financial Accounting (Hindi & English) KNRN Publication, Meerut

Note- Latest edition of the text books should be used.

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SYLLABUS

B. COM. YEAR-1

SEMESTER-II

PAPER-3

PAPER NAME- COMPUTERIZED ACCOUNTING 

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UNIT-I

Introduction: Meaning and benefits of Computerized Accounting, Introduction To Computers

(Elements, Capabilities, Limitations Of ComputerSystem). Introduction To Operating Software,

Utility Software And Application Software.


UNIT-II

Accounting Information System {AIS}: Meaning and introduction of Accounting Information

System (AIS), Users of Accounting Informations and their Needs. QualitativeCharacteristics of

Accounting Information. Role of AIS in Management Information System (MIS).


UNIT-III

Computerised Accounting Systems: Computerized Accounts by using any popular accounting 

software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers and

Groups; Creating Stock Items and Groups; Vouchers Entry


UNIT-IV 

Generating Reports: Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, 

Balance Sheet, Funds Flow Statement, Cash Flow Statement Selecting and shutting a Company;

Backup and Restore data of a Company.

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SUGGESTED READINGS:

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1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal

2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva

3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal

4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.

McGraw- Hill Education.

5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.

6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.

7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.

8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New

Delhi.

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SYLLABUS

B. COM. YEAR-1

SEMESTER-II

PAPER-4

PAPER NAME- ESSENTIAL OF E-COMMERCE 

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UNIT-I

Internet and Commerce: Business Operations in Commerce Practices Vs Traditional Business 

Practices; Benefits of E-Commerce to Organization, Consumers, And Society; Limitation of E-Commerce.


UNIT-II

Application in B2C: Consumers Shopping Procedure on The Internet; Products in B2C Model; E-Brokers; Broker- Based Service Online; Online Travel Tourism Services; Benefits and Impact of E-Commerce on Travel Industry, Online Stock Trading and Its Benefits; Online

Banking and Its Benefit; Online Financial Services and its Future.


UNIT-III

Application in B2B: Applications of B2B; Key Technologies for B2B, Characteristics of TheSupplier

Oriented Marketplace, Buyer Oriented Marketplace and Intermediate Oriented

Marketplace; Just in Time Delivery in B2B.


UNIT-IV

Applicationsin Governance: EDI In Governance; E Government; E Governance Applications

of The Internet, Concept Of Government-To-Business, Business-To-Government AndCitizen-To-

Government; E-Governance Models; Private Sector Interface In E Governance.

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SUGGESTED READINGS:

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1. Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited

2. Nidhi Dhawan Introduction To E-Commerce International Book House Private Limited

3. Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New Delhi India Macmillan

India (Hindi and English)

4. Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi

5. Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)

Note- Latest edition of the text books should be used.

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PROFESSOR PRAVEEN KUMAR-9760480884

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