khallikote college (autonomous) · pass paper - ii business & company law full marks - 100...

PASS PAPER - II

BUSINESS & COMPANY LAW

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Law of Contracts a) Definitions

b) Offer and Acceptance

c) Consideration

d) Capacity of parties

UNIT-II 16 Marks

a) Free consent

b) Legality of object and consideration

c) Performance of contract

d) Discharge of contract

UNIT-III 16 Marks

a) Bailment & Pledge

b) Indemnity & Guarantee

c) Law of agency

UNIT-IV 16 Marks

1. Sale of Goods Act :

a) Essentials of a contract of sale.

b) Sale and agreement to sale

c) Condition and warranties.

2. a) Negotiable Instruments Act : Definition &Characteristics - promissory note, Cheques &Bills of Exchange.

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Khallikote College (Autonomous), Brahmapur : +3 Commerce Syllabus

COURSES OF STUDIES

+3 COMMERCE

First Semester Degree Examination - 2013 onwardsSecond Semester Degree Examination - 2014 onwards

Third Semester Degree Examination - 2014 onwardsFourth Semester Degree Examination - 2015 onwards

Fifth Semester Degree Examination - 2015 onwardsSixth Semester Degree Examination - 2016 onwards

KHALLIKOTE COLLEGE (AUTONOMOUS)BRAHMAPUR - 760 001

INTRODUCTION

The Three Year Degree Course leading to theBachelors Degree in Commerce shall spread over a periodof three academic years and a candidate for the BachelorsDegree in Commerce shall be required to pass thefollowing examinations.i) First Semester Degree Examination.ii) Second Semester Degree Examination.iii) Third Semester Degree Examination.iv) Fourth Semester Degree Examination.v) Fifth Semester Degree Examination.vi) Six Semester Degree Examination.

The Courses of studies for the three year degreeexamination shall consist of the following components :

1) Compulsory Subject :a) Business Economics - First Semesterb) Communicative English - Second Semesterc) Environmental Studies - Third Semesterd) Indian Society & Culture - Sixth Semester

2) Pass Subjects - Pass I to II - First Semester3) Pass Subjects :- III to IV - Second Semester

Hons-I to II - Third SemesterHons-III to V - Fourth SemesterHons-VI to VIII - Fifth SemesterHons-IX to X - Sixth Semester

The Semester-wise distribution of subjects and marksare indicated in Table - I.

Each paper shall be of three hours duration and shallcarry 100 marks, out of which 80% weightage is for theterm-end examination and 20% weightage for internalassessment. However the division of marks for Hons paper- V shall be 75 (60+15) marks for theory and 25 marks forpractical. There shall be no internal assessment forpractical paper.

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Profit - Gross profit and Net profit, Risk andUncertainty theory of profit.

International Trade - Need for a separate theory ofinternational trade, Theory of comparative cost.

Internal Assessment 20 Marks

Books Recommended :

1) Business Economics - K. P. M. Sundaram & E. N.Sundaram.

2) Money, Banking & International Trade - R. R. Paul.

3) Public Finance - R. K. Lekhi.

4) Business Economics - Mishra, Puri.

5) Economics for Business-Apparnaiah-HPH.

6) Money Banking, International Trade & Public Finance-Mithani-HPH.

* * *

PASS PAPER - I

FINANCIAL ACCOUNTANCY

Full Marks - 100 (80+20)

Objective : To impart basic accounting knowledge asapplicable to business.

UNIT-I 16 Marks

Accounting Concepts and Conventions. Theory andpractice of Double-Entry Book-Keeping, Capital andRevenue receipts, expenditure.

UNIT-II 16 Marks

Trial Balance and Rectification of Errors. Preparationof Final accounts of sole traders including adjustments.

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THREE YEAR DEGREE COURSE IN COMMERCE (256 SEATS)The distribution of subjects and marks (semester

wise) are indicated in Table-I given below :TABLE-I

FIRST SEMESTER : Full MarksBusiness Economics 100 (80+20)Pass Subjects :1. Financial Accounting 100 (80+20)2. Business & Company Law 100 (80+20)

SECOND SEMESTERCommunicative English 100 (80+20)

Pass Subjects :3. Business Statistics 100 (80+20)4. Principles of Management 100 (80+20)

THIRD SEMESTEREnvironment Studies 100 (80+20)Honours Subjects :1. Cost Accounting 100 (80+20)2. QTBM 100 (80+20)

FOURTH SEMESTERHonours Subjects :3. Management Accounting 100 (80+20)4. Auditing 100 (80+20)5. Specialized Accounting 100 (80+20)

FIFTH SEMESTERHonours Subjects :6. Income Tax 100 (80+20)7. EDP (Theory) 75 (60+15)

EDP (Practical) 258. Company Accounts 100 (80+20)

SIXTH SEMESTERIndian Society & Culture 100 (80+20)Honours Subjects :9. Entrepreneurship Development 100 (80+20)10. Advanced Cost and -

Management Accounting 100 (80+20)

FIRST SEMESTER DEGREE EXAMINATIONBUSINESS ECONOMICS

Full Marks - 100 (80+20)

UNIT-I Marks-16

Definition, Nature and Scope of Economics.Objectives of business firm, Utility analysis of demand.Indifference curve analysis of demand, Elasticity ofDemand types of elasticity, Application to elasticityconcept.

UNIT - II Marks - 16

Factors of production, Laws of variable proportions,Returns to scale, Cost analysis, Cost and revenue analysis,Break even point.

UNIT-III Marks - 16

Market classification, Perfect competition, Features,Equilibrium of the firm in short run and long run, Supplycurve under perfect competition. Pricing under monopoly,Control and regulation of monopoly, Discriminatingmonopoly.

UNIT - IV Marks - 16

Distribution - Marginal productivity theory, Rent,Ricardian theory of Rent, Modern theory of Rent, QuasiRent.

Interest - Gross and Net interest, Loanable fundstheory of interest, Liquidity preference theory.

UNIT-V Marks - 16

Wage - Real wage & money wage, factors affectingwage, Supply and Demand theory of wage.

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UNIT-III 16 Marks

Departmental accounts and accounts fromincomplete records (single entry).

UNIT-IV 16 Marks

Partnership Accounts - Admission, Retirement, Deathand dissolution of partnership firm.

UNIT-V 16 Marks

Insolvency Accounts and Branch Accounts (excludingforeign branch)


Suggested Readings :

1. Advanced Accounts - R.L. Gupta & Radhaswamy -Sultan Chand & Sons, New Delhi.

2. Modern Accountancy - Hanif and Mukharjee - TataMcGraw Hill, New Delhi.

3. Company Accounts - Jain and Narang - KalyaniPublishers, Ludhiana.

4. Practice in Accountancy - Basu and Das - RabindraLibrary, Calcutta.

5. Advanced Accountancy - S.P. Jain & K.L. Narang -Kalyani Publishers, New Delhi.

6. Advanced Accounts - M.C. Shukla & T.S. Grewal -S. Chand & Co.

7. Advanced Accountancy - Arulanandam - HPH.

* * *

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CONTENTS SUBJECT PAGEINTRODUCTION 3FIRST SEMESTER :

Business Economics 5Pass Subjects :1. Financial Accounting 62. Business & Company Law 8

SECOND SEMESTERCommunicative English 10Pass Subjects :3. Business Statistics 114. Principles of Management 13

THIRD SEMESTEREnvironment Studies 15Honours Subjects :1. Cost Accounting 172. QTBM 18

FOURTH SEMESTERHonours Subjects :3. Management Accounting 204. Auditing 215. Specialized Accounting 23

FIFTH SEMESTERHonours Subjects :6. Income Tax 247. EDP (Theory 25

EDP (Practical) 268. Company Accounts 27

SIXTH SEMESTERIndian Society & Culture 28Honours Subjects :9. Entrepreneurship Development 3010. Advanced Cost and -

Management Accounting 31

b) Negotiation

c) Holder and Holder in due course.

d) Dishonour of an instrument.

International Trade - Need for a separate theory,comparative cost theory.

UNIT-V 16 Marks

Indian Companies Act :

a) Formation & Incorporation.

b) Appointment & Remunerations of Directors

c) Meetings & Resolutions.



1. Mercantile Law - M. C. Kuchhal (Vikas PublishingHouse)

2. Mercantile Law - Karla & Batra (McGraw Hills)

3. Mercantile Law - N. D. Kapoor (Sultan Chand & Co)

4. A Text Book of Business Law - P. P. S. Gogna (SultanChand & Co.)

5. Business Law - R. S. N. Pillani & Vhagavati (SultanChand & Co.)

6. Business Law - Maheswari, Maheswari (Himalay Pub.House)

7. Business Law - Bulchandrani K. R. - HPH.

* * *

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UNIT-V Marks - 16

Conservation of natural resources : Types ofrenewable resources, soil erosion and conservation, forestconservation, biodiversity conservation, deforestation,afforestation, social forestry, Management andconservation of wild life, Pollution Control Board and theirfunctions. Environmental awareness and mass education.


Books Recommended :

1. Text Book of Environmental StudiesBy A. K. Panigrahy & Dr. A. Sahu.

2. Concepts of Environmental StudiesBy Dr. R. N. Misra.

3. Fundamentals of Environmental StudiesBy N. K. Tripathy.

4. Concepts of Ecology :- By Karmandy.

5. Fundamentals of Ecology : By E.P. Odum.

6. Biology of Environmental Pollutions : By K. Mellenhy.

7. Runkoo Tunoko Damana : By Biswanath Sahu.

8. Environmental Studies - Tiwari - HPH.

9. Environmental Studies - Chatwal.

10. Environmental Biology : P. D. Sharma, Rastogi

Publications, Meerut

* * *

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b) Comprehension ( A candidate is to answer 04(four) questions each carrying 02 (two) marks)

UNIT-IV Marks - 15

Candidates are to answer 02 (two) questions withchoice of alternatives. Both the questions carry equalmarks.

a) Invitations to tender

b) Advertisement

c) Telegram, telex and fax

d) Internet and e-commerce.

UNIT-V Marks - 20

Candidates are to write an essay on any one of the02 (two) topics on industry and commerce in about 300words.

Internal Assessment Marks -20

Books Recommended :

1. Business Communication by K.K. Sinha (GalgotiaPublishing Company)

2. Business Communication - Rai, Rai (Himalay Pub.House).

3. Business Communication - Viswanathan (HPH).

* * *

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UNIT-IV 16 Marks

Motivating and leading people at work :

Motivation - Concepts, Theories - Maslow, Herzbergand Mc Gregor. Incentives.

Leadership - Concepts and Leadership styles

Communication - Nature, Process, EffectiveCommunication and Barriers.

UNIT-V 16 Marks

Management Control : Concept and Process.Technique of Control - Traditional and Modern.



1. Koontz and O’Donnel : Management.

2. Newman and Warrann : The Process of Management.

3. Peter F, Drucker : The Practice of Management.

4. D.A. Allen : Management and Organisation.

5. Stonier and Freeman : Management (PHI. - NewDelhi).

6. Gupta, C.B. : Business Management (Sultan Chand, NewDelhi).

7. Srinivasan and Chunawalla : Management : Principlesand Practice (with case studies). Himalaya Pub.House. Mumbai.

8. Principles of Business Management - Sherlaker(Himalay Publishing House).

9. Principles of Management - VSP Rao - HPH.

* * *

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1. Fundamental of Statistics - D.N. Elhence

2. Statistical Methods - S.P. Gupta (Sultan Chand &

Sons)

3. Statistical Methods - C.B. Gupta

4. Statistical Method - D. Patri (Kalyani Publishers)

5. Fundamentals of Statistics - S.C. Gupta (Himalay Pub.

House)

6. Business Statistics - Gupta & Gupta - HPH.

* * *

PASS PAPER - IV

PRINCIPLES OF MANAGEMENT

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Introduction : Concept, Process and significance ofManagement. An overview of functional areas ofmanagement. Administration vs. Management.Management : Art or Science or Profession.

UNIT-II 16 Marks

Planning : Concepts, Process and Types.

Decision making : Concept, process and Managementby objectives.

UNIT-III 16 Marks

Organising : Concept, nature process andsignificance. Authority and responsibility relationship.Centralization and de-centralization. Departmentation.

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PASS PAPER - III

BUSINESS STATISTICS

Full Marks - 100 (80+20)

Objective : To enable the students to gain

understanding of statistical techniques as are

applicable to business.

UNIT-I 16 Marks

Statistics - Meaning, need, importance, scope and

limitations. Collection and presentation of data, Graphic

and diagrammatic representation of data.

UNIT-II 16 Marks

Measures of central tendency. Dispersion, skewness,

moments and kurtosis.

UNIT-III 16 Marks

Analysis of time series : Meaning, Definition and

characteristics, types of time series. Components of time

series, measuring secular time.

UNIT-IV 16 Marks

Correlation - Simple and multiple and Rank

Regression analysis - Simple and multiple.

UNIT-V 16 Marks

Index number - Definition. Types of Index number.

Methods of construction. Chain Base and Fixed Base.

Base shifting, splicing and deflations. Test of consistency.


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THIRD SEMESTER DEGREE EXAMINATIONENVIRONMENTAL STUDIES

Full Marks - 100 (80+20)

UNIT-I Marks - 16

Basic Concepts of Environmental studies : Definitions :the Environment - Air, Water and Land, Ecology,Ecosystem, Environmental factors (Abiotic factors : light,temperature, soil, water, air and biotic factors), Ecologicaladaptations.

UNIT-II Marks - 16

Ecosystem functioning (preliminary concept andstructure), Ecological energetics, Energy flow, food chains,food web, Ecological pyramids, production, Bio-geo-chemical cycles : Hydrologic cycle (Water), Gaseous cycles(Oxygen and carbon dioxide), Sedimentary cycle (Nitrogenand sulphur).

UNIT-III Marks - 16

Population density, natality, mortality, carryingcapacity, age, population growth curves, communitystructure, ecological succession, types of succession,climax community.

UNIT-IV Marks - 16

Environmental pollution : Air pollution, water pollution,terrestrial pollution, noise pollution, radiation pollution,industrial pollutants, sewage and sewage treatment, typesof pollutants, sources and fate of pollutants in theenvironment, depletion of ozone layer, green house effects,smog, acid rain, biological concentration and biologicalmagnification of pollutants.

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SECOND SEMESTER DEGREE EXAMINATIONCOMMUNICATIVE ENGLISH

Full Marks - 100 (80+20)

Candidates are to answer 03 (three) questions with choiceof alternatives. All questions carry equal marks.

UNIT-I Marks - 15

a) Meaning and Nature of Communication

b) Importance and Purpose of Communication

c) Method/Media of Communication

(Verbal, Written and Non-verbal)

d) Functions of Communication.

UNIT-II Marks - 15

Candidates are to answer 02 (two) questions withchoice of alternatives. Both the questions carry equalmarks.

a) Kinds of Business Letter (Placing and fulfillingorders, application for employment)

b) Correspondence with banks and governmentauthorities.

UNIT-III Marks - 15

Candidates are to answer 02 (two) questions carryingequal marks.

a) Precis-writing ( A candidate is to write a precis inabout 60 (sixty) words)

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HONOURS PAPER - I

COST ACCOUNTING

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Introduction : Nature and scope of cost accounting.Cost concepts and classification; Methods and techniques;Installation of costing system; Concept of cost audit.

UNIT-II 16 Marks

Accounting for Material : Material control; Concept andtechniques; Pricing of material issues; Treatment ofmaterial losses.

UNIT-III 16 Marks

Accounting for Labour : Labour cost control, Labourturnover; Idle time and overtime; Methods of wage payment- time and piece rate; Incentive schemes.

UNIT-IV 16 Marks

Accounting for Overheads : Classification anddepartmentation; Absorption of overheads; Determinationof overhead rates; Under and over absorption and itstreatment.

UNIT-V 16 Marks

Cost Ascertainment : Unit costing; Job, batch andcontract costing; Operating costing.



1. Cost Accounting - Jain & Naranga (Kalyani, NewDelhi).

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FIFTH SEMESTER DEGREE EXAMINATIONHONOURS PAPER - VI

INCOME TAX

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Basic concepts : Definition of important terms -Income Assesses, Person, and Assessment year andPrevious year.

Agriculture Income : Partial integration of Agriculturalincome in Total income.

UNIT-II 16 Marks

Tax-Liability : Residential Status of Assesses,Exempted Income U/S of income tax Act.

UNIT-III 16 Marks

Income from salary. Income from house property.

UNIT-IV 16 MarksIncome from Business and Profession, Capital gain

and other sources.

UNIT-V 16 MarksDeemed incomes, clubbing of incomes. Set off and

carry forward of losses. Computation of income of anindividual assessee and deduction u/s 80 relating toindividual assessee.


Suggested Readings :1. Income Tax Law & Practice - Gaur & Naranga2. Income Tax Law and Practice - B.B. Lal3. Income Tax Law and Practice - Malhotra4. Income Tax Law and Practice - Bhagbati Prasad

* * *

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UNIT-IV 16 Marks

Inventory and waiting line models - Meaning, Inventorycontrol Models, Deterministic Models - ABC Analysis,EOQ.

UNIT-V 16 Marks

Probability - Concept, Probability Theory - Additive andmultiplicative laws - Baysian theory. Permutations andcombinations.



1. Quantitative Techniques - C.R. Kothari (Vikas)

2. Operation Research - R.K. Gupta & K.P. Mandile(Meerut)

3. Business Mathematics - Sanchetti & Kapoor

4. Introduction to Quantitative Techniques and Dataprocessing - Venkata Rao, S.Chand & Co. Ltd.

5. Quantitative Techniques - Prof. Digambar Patri(Kalyani)

6. Mathematics for Social Science - Gift Sirmony andRani Siromony

7. Business Mathematics - L.W.T. Stafford ELBS &Macdonld and Evans Ltd., London.

8. A test book of Matrices, by Shanti Narayan. S.Chand &Co.

9. Mathematics for Accounts and Managers - R.I.F.Dewhurts Heimar

10. Business Mathematics - Hall & Knight

11. Quantitative Techniques - A. M. Sharma (Himalay Pub.House)

12. Quantitative Techniques - K.S. Bhat - HPH.

* * *

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UNIT-IV 16 Marks

Depreciation, Reserve and Provision - Auditor's dutyregarding them. Audit of partnership firm, Joint StockCompany, Appointment, Qualifications, Rights, Duties andLiabilities of an auditor.

UNIT-V 16 Marks

Divisible profits and dividends - auditor ’s duty,Auditor’s certificate, Auditor’s Report.



1. Practical Approach to Auditing - D.K. Chakraborty

2. Auditing - Principles Practices and Problems - JagdishPrakash

3. Principles of Auditing - R.G. Sexena (Himalay Pub.House).

4. Principles and Practice of Auditing - R.P. Maheshwari &B. Singh

5. Practical Auditing - B.N. Tandon

6. Contemporary Auditing - Kamal Gupta. Tata McGrawHill, New Delhi.

7. Taxmann's Elements of Auditing - Taxmann AlliedServices Pvt. Ltd.

8. Principles and Practice of Auditing - Dinkar Pagare, SultanChand.

* * *

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FOURTH SEMESTER DEGREE EXAMINATIONHONOURS PAPER - III

MANAGEMENT ACCOUNTING

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Management Accounting : Meaning, Nature, Scopeand Functions of Management Accounting. FinancialAccounting Vrs. Management Accounting. Cost AccountingVrs. Management Accounting. Limitations of ManagementAccounting. Role of management accounting in modernbusiness.

UNIT-II 16 Marks

Financial Statements : Meaning, nature and objectivesof financial statements. Uses and limitations of financialstatements. Types of financial statements.

Analysis and Interpretation of Financial Statements :-Comparative Statements. Common size statements andTrend percentage.

UNIT-III 16 Marks

Ratio Analysis : Meaning and limitation of ratio.Computation of short term and long term solvency ratios,operating ratios and leverage ratios.

UNIT-IV 16 Marks

Fixed Capital and Working Capital - Analysis,measurement.

UNIT-V 16 Marks

Analysis of Financial position. Fund flow statementsand cash flow statements.



1. Management Accounting - Sharma & Gupta

2. Management Accounting - R.K. Gupta

3. Management Accounting - Jain & Khan

4. Principles of Management Accounting - ManmohanGoyal.

5. Accounting for Management - Jawaharlal - HPH.

6. Management Accounting - Wilson - HPH.

* * *

HONOURS PAPER - IV

AUDITING

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Introduction : Meaning and objective of audit.Advantage of Audit. Types of Audit. Internal Audit.Government Audit, Tax Audit, Statement on standardAuditing Practices Auditing Assurance Standard (AAS) andStandard Auditing Practice (SAP) in India. ISA (InternationalStandard on Auditing)

UNIT-II 16 Marks

Auditing Planning, Audit Programme, Audit WorkingPaper, Audit Note Book, Audit Evidence, Auditing in an EDPenvironment, Internal Check and Internal Control.

UNIT-III 16 Marks

Vouching, Test checking, Routine check, Vouching ofcash transactions, Vouching of trading transactions,Vouching of impersonal ledgers and Vouching of sharecapital. Verification and Valuation of Assets and Liabilities.

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HONOURS PAPER - VSPECIALISED ACCOUNTING

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Accounts of non-trading organisations Receipts andPayments and Income and Expenditure Accounts.

UNIT-II 16 Marks

Hire Purchase, Installment purchases.

UNIT-III 16 Marks

Consignment and Joint Venture Accounts.

UNIT-IV 16 Marks

a) Investment Accounts and Royalty Accounts.

UNIT-V 16 Marks

Accounts for packages or containers and voyage.



1. Advanced Accounts - M.C. Shukla & T.S. Grewal

2. Financial Accounting Advanced - B.D. Agrawal

3. Advanced Accounts - R.L. Gupta & A. Radhaswamy

4. Accounting Theory & Practice - C. Mohan Luneja

5. Practice in Accountancy Vol. I & n - Basu & Das

6. Advanced Accounting - S.P. Jain & K.L. Narang

7. Advanced Accountancy - Arulanandam.

* * *

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2. Costing Accounting - Nigam & Sharma (HimalayaPublication, Bombay).

3. Cost Accounting - M.N. Arora (Vikas, New Delhi).

4. Costing Principles & Practice - N.K. Prasad.

5. Management Accounting - Khan M.Y. and Jain P.K.

6. Managerial Accounting - Jawaharlal.

* * *

HONOURS PAPER - II

QUANTITATIVE TECHNIQUES & BUSINESS MATHEMATICS

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Introduction to Operation Research - Evaluation of

O.R., Value and Scope, Objectives of O.R., O.R.

Techniques. Advantages and limitation of O.R.

UNIT-II 16 Marks

Linear Programming - Meaning, Types of L.P.P.

Methods of solution of L.P. Problems - Graphic Approach,

Simple Approach of Linear Programming. Duality in L.P.P.

UNIT-III 16 Marks

Network Analysis - Meaning, Network diagram,

Techniques of Network Analysis. C.P.M., PERT, Concepts

of Event, Times, Float, Slack, Time-cost-trade-off in

network analysis.

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HONOURS PAPER - VII

ELECTRONIC DATA PROCESSING (EDP)(Theory)

Full Marks - 75 (60+15)UNIT-I 12 Marks

Introduction to Computer, What is Computer ? BasicStructure/Block diagram of a computer. Input & Output unit,Control Unit, ALU & Memory, History of Computer,Classification of Computers. Input & Output devices, andSecondary storage devices.

Application of computers in difference fields of Trade& Commerce.

Information Revolution and Information Technology(IT) : Development of IT in Business, Basic feature of IT,Impact of IT on Business Environment and Social Fabric.UNIT-II 12 Marks

Software : Meaning, types of software, differencebetween software and hardware.

Computer Languages : Machine language, assemblylanguage and high level language.

Translators : Assemblers, Interpreters and Compiler.Operating System : What is Operating System ?

Functions and types of O.S. Windows.Word Processing : Meaning and characteristics of

Word Processing. Creating of documents, editing,formatting, header & footer and printing the document.Using tools such as spelling check, grammatical mistake,mail-merge, Auto Text, Auto Correct, Macro and Table inWord Processing.UNIT-III 12 Marks

Computer based Business Application :Electronic Spread Sheet : Structure of spread sheet

and its application of Excel to business. Built in functions.

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UNIT-II 16 Marks

Standard costing and variance analysis.

UNIT-III 16 Marks

Marginal Costing and break-even analysis.

Accounting for decision making - Convert ofDifferential Cost. Make or buy and replacement decisions.

UNIT-IV 16 Marks

Budgets and Budgetary Control.

UNIT-V 16 Marks

Capital Budgeting.



1. Costing Accounting - Jain and Narayana

2. Cost Accounting - Nigam and Sharma

3. Management Accounting - Jain and Khan

4. Management Accounting - Sharma and Gupta

5. Accounting for Management - Jawaharlal.

6. Cost & Management Accounting - M. N. Arora.

* * *

HONOURS PAPER - VIII

COMPANY ACCOUNTS

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Issue, Forfeiture and Reissue of shares.

UNIT-II 16 Marks

Valuation of shares and goodwill.

UNIT-III 16 Marks

Purchase of Business Alteration of Share CapitalAmalgamation, Absorption and Reconstruction.

UNIT-IV 16 Marks

Liquidation : preparation of statement of Affairs.Deficiency Accounts and Liquidator’s Final Statement ofAccount.

UNIT-V 16 Marks

Accounts of Insurance Companies, Accounts ofBanking Companies.



1. Advanced Accounts - R.L. Gupta

2. Advanced Accounts - M.C. Shukla & T.S. Grewals.

3. Advanced Accounts - R.L. Gupta & A. Radhaswamy

4. Financial Accounting - Advanced B.D. Agrawal

5. Accountancy Theory and Practice - C. Mohan Juneja

6. Advanced Accounting - S.P. Jain & K.L. Narang

7. Advanced Accountancy - Arulanandam.

* * *

HONOURS PAPER - IX

ENTREPRENEURSHIP DEVELOPMENT

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Entrepreneurship- Concept, features, importance,theories, Growth of Entrepreneurship in India, problemsin the Growth of Entrepreneurship, Types of entrepreneur,qualities of an effective Entrepreneur, Intrapreneur,Entrepreneur and manager.

UNIT-II 16 Marks

Entrepreneurial Behavior- Schumpeter's view onentrepreneur, Innovation- forms, conditions, types,sources.

Role of entrepreneur in economic growth as aninnovator, generation of employment opportunities bringingabout social stability and balanced regional development;Role in export promotion and import substitution, forexearnings, augmenting and meeting local demands.

UNIT-III 16 Marks

Promotion of Venture: Searching for perspectivebusiness ideas or opportunities. Processing and selectingthe best idea, collecting required resources and settingup the enterprise. Concept of a project report, planningcommission guidelines to project feasibility reports, projectmanager-Role and responsibility.

UNIT-IV 16 Marks

Institutional support to Entrepreneurship. Needfor Institutional support, Institution created for the purposeand type of support provided by them.

Venture Capital- The Concept of venture capitalfinancing, salient features and sources.

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SIXTH SEMESTER DEGREE EXAMINATIONINDIAN SOCIETY AND CULTURE

Full Marks - 100 (80+20)

UNIT-I (Florescence of Indian Culture) 16 Marks

Chapter - I - Harappan culture -

Town planning, Social and Religious.

Chapter-II - Vedic culture (Early Vedic and Later Vedic)

i) Political organization.

ii) Spiritual and ethical thought

iii) Socio-economic life.

UNIT-II (Protestant movements in India) 16 Marks

Chapter - I

i) Impact of Jainism on Indian Society and Culture.

ii) Impact of Buddhism on Indian Society & Culture.

Chapter-II : Rise, growth and impact of Bhakti

movement on Indian Society and culture (Kabir, Nanak &

Chaitanya).

UNIT-III (Reformist Movements) 16 Marks

Chapter-I : British impact on Indian Society and Social

reform movement.

Chapter-II : Religious and Social reforms initiated by

Indians during 19th century (Raja Ram Mohan Roy,

Vidyasagar, Dayananda Saraswati & Vivekananda).

UNIT-IV (Society & Culture during Medieval & Modernperiod) 16 Marks

Chapter-I :

i) Social stratification during medieval times.

ii) Position of Women in Medieval times.

Chapter-II : Growth and impact of the educated middleclass on Indian Society.

UNIT-V (Hindu cultural expansion) 16 Marks

i) Indian maritime activities(Harappan to Gupta period).

ii) Colonization of South - East Asia.


Books Recommended :

1. A.L. Basham - The Wonder that was India.

2. B.N. Lunia - Life and Culture in Ancient India.

3. K.L. Khurana - Ancient Indian History.

4. Om Prakash - Social and Cultural History of India.

5. Iswari Prasad - A short history of Muslim rule in India.

6. Roychoudhury, Majumdar & Dutta - Advanced History ofIndia

7. R.C. Majumdar & P.N. Chopra - Main Currents of IndianHistory.

8. Indian Society - Vadi & Vadi.

9. Indian Society CSV Murthy - HPH.

* * *

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Autofill, Filter, Sort, Using graphics and formatting of worksheet.

MS Access : Introduction to database, DBMS, Whatis MS Access ? Components of MS Access. How to createTable, Query, Update query, relationship and types ofrelationship. Creation of relationship, Forms and Reports.UNIT-IV 12 Marks

Date Communication and Computer Networks : Needof Communication, Elements of a communication system,Data Transmission Modes, Basic Network Concepts,Types of topologies, LAN, WAN, MAN and transmissionmedia.UNIT-V 12 Marks

Internet : Basic concepts, Intranet, Internet relatedterms like HTML, WWW, Browser, HTTP, Webpage etc.Application of Internet in business, education andE-Commerce. Advantages of E-Commerce.

Electronic Date Interchange (EDI) : Basic conceptsof EDI, Application of EDI, Advantages of EDI.Internal Assessment 15 MarksSuggested Readings :1. Computer Fundamentals by P. K. Sinha/Jagi and Jain.2. Computer Today by S. K. Basundhara3. Mastering MS-Office 2000 by BPB Publications.

ELECTRONIC DATA PROCESSING(PRACTICAL)

Full Marks - 251. Introduction to DOS & WINDOWS2. M.S. OFFICE : MS-WORD, MS-EXCEL, MS-ACCESS3. Tally/ex-Next Generation Accounting Package.

* * *

UNIT-V 16 Marks

Entrepreneurship Development Programme: Need,Objectives, Importance, Course content and curriculum, Roleof Govt. in organizing EDP critical evaluation.


Suggested Reading :

1. Fundamentals of Entrepreneurship, K.K.Patra, Hindy

2. Entrepreneurship Development, Renu Arora, S.K.Sind, Kalyani.

3. Entrepreneurial Development, Vast Desadi, Hindy.

4. Entrepreneurship, R.V.Badi and N.V. Bedi, VrindaPublication.

5. Fundamentals of Entrepreneurship, B.K. Desai,Swastik publication.

6. Entrepreneurial Development, S.S. Khanka, S.Chand

* * *

HONOURS PAPER - X

ADVANCED COSTING AND MANAGEMENTACCOUNTING

Full Marks - 100 (80+20)

UNIT-I 16 Marks

Integrated Accounts - Financial and Cost Accounting.Reconciliation of financial and cost accounting profit.

Process Costing Including Abnormal gain/loss andinterprocess profits only, Concepts of joint Products andBy Product.

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khallikote college (autonomous) · pass paper - ii business & company law full marks - 100...

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