semester wise [e… · web viewproduction and production function-short run and long run...

Semester - I

Core Papers

CC 101 Fundamentals of Business Economics - I

Unit :1 Basic Concepts and Definitions

Marshall, Robbins and Samuelsons’ definitions of Economics. Positive and Normative Economics. Micro economics and Macro Economics. Utility, Goods and Services. Money and Wealth. Value and Price. Wealth and Welfare. Consumer surplus(Marshall’s concept). Meaning of Demand and Supply. Supply and Stock.Unit : 2 Demand Analysis and Consumer Behavior

Demand function-Law of Demand-Determinants of Demand. Elasticity of Demand and its types-price, income and cross elasticity. Types of Demand-Individual Demand and Market Demand, Industry Demand and Firm Demand, Demand for Consumer Goods and Demand for Producers Goods. Demand for Durable and Demand for Perishable Goods.

Unit : 3 Production, Cost and Revenue Analysis

Production and Production Function-Short run and Long run Production function(basic ides only). Transformation Curve (Production Possibility Curve). Iso-Quants and Iso-Cost curves and equilibrium of a firm. Cost analysis-Various concepts of Cost-Total Fixed Cost, Total Variable Cost, Total Cost, Average Fixed Cost, Average Variable Cost, Average Cost and Marginal Cost-Relationship between Average Cost and Marginal Cost- Opportunity Cost. Basic concepts of Revenues-Total Revenue, Marginal Revenue and Average Revenue-Relationship between Average Revenue and Marginal Revenue.

Unit:4 Markets, Product Pricing & Factor Pricing

Concept of Perfect Competition, Monopoly and Monopolistic Competition(Meaning and characteristics). Control of Monopoly. Price Discrimination and Dumping. Selling cost and its Impacts. Concepts of Duopoly and Oligopoly-Collusive Oligopoly- Kinky Demand Curve (Price Leadership Model with reference to Oligopoly).

CC 102 Human Resource Management

Objective : The objective of this syllabus is to provide conceptual and procedural knowledge of functional areas of Human resource management

Note: All units carry equal weightage of marks

Unit:1 (1) Human Resource Management: meaning-Features-Difference between Personal Management and Human resource Management – Objectives of HRM-Importance of HRM- Operative functions of HRM- Importance of HRMQualities of H.R. Manager-Roles of H.R. Manager

(2) Human Resources Planning in a Corporate Sector : Meaning, objectives, factors affecting, process of H.R. Planning – Benefits and Limitations of H.R. Planning.Unit : 2 Recruitment : Meaning of Scientific Recruitment – Sources of Recruitment – Modern selection procedure and its advantages.

Training : Meaning, needs, objectives – procedure of Training – Advantages and Limitations – Development : Meaning, needs, objectives and its advantages.

Human Resource Development : Meaning and Characteristics, need for HRD – functions of HRD – Techniques or methods of HRD.

Unit : 3 Performance Appraisal :Meaning, Objectives – Appraisers – Brief idea of Human Resources Accounting – Psychological Appraisal, Management appraisal, Utility and problems of performance appraisal.

Promotion : Meaning, basis of Promotion i.e. seniority and efficiency base – its merits and demerits.

Transfer ; Meaning, causes and guiding principles.

Demotion : Meaning, causes and guiding principles.

Morale : Meaning, factors affecting – sign of low morale and its preventive measures – Factors contributing High Morale. Importance of Industrial morale.

Unit : 4 Job Design : Meaning, approaches of Job Design, Brief idea of Job Rotation, Job Enlargement, Job enrichment – Factors affecting Job Design – Importance of Job Design.

Quality of work Life : Meaning – conditions Q.W.L. specific issues in Q.W.L. H.R. activity and its effects on Q.W.L.

Quality Circles : Meaning – Objectives, Organizational Structure of Quality Circle – Advantages and Problems of Quality Cirlces.

Note : 20% weightage is to be given to objective questions (except M. C. Q.) covering entire syllabus.

CC 103 Accountancy - I

Unit Particulars Marks

Unit - 1 Consignment 25%Unit - 2 Branch Accounts.(excluding Foreign Branch) 25%Unit - 3 Insurance Claims: Claims for loss or stock & fixed

assets; claim for profit or consequential loss.25%

Unit - 4 Accounts from Incomplete Records: ConversionMethod only (Use of ratios to find out

25%

CC 104 COMMERCIAL COMMUNICATION-I(Revised w.e.f. Academic Year 2012-2013)

UNIT- ONE Fundamentals of Communication

* Communication: Introduction and Definitions

* Objectives of Communication:(1) Information (2) Knowledge (3) Advice (4) Counselling (5) Persuasion(6) Motivation (7) Raising Morale (8) Request (9) Warning (10) Complaint

* Process of Communication

* Feedback: Meaning and Types of Feedback* Characteristics of Communication

* Principles of Effective Communication

UNIT- TWO Forms of Communication

* Forms of Communication: Verbal and Non-verbal

* Oral Communication: Advantages and Disadvantages (Limitations)* Written Communication: Advantages and Disadvantages (Limitations)

* Difference between Oral and Written Communication* Non-verbal Communication: Advantages and Disadvantages (Limitations)

* Types of Non-verbal Communication:(i) Body Language

(ii)Sign Language

(iii) Paralanguage

(iv)Time and Space Language

UNIT- THREE Application, Resume/CV & Interview* Guidelines for drafting the effective Job Application

* Techniques for writing the effective Resume/CV* Drafting of Job Application

* Drafting of Resume/CV* Tips for facing Interview

UNIT- FOUR Precis Writing & Vocabulary * Precis Writing * Vocabulary: Frequently Confused Pairs of Words (List is attached)#

# List of Frequently Confused Pairs of Words

1. Aboard/Abroad2. Accept/Except3. Access/Excess4. Addition/Edition5. Advice/ Advise6. Affect/Effect7. Allusion / Illusion8. Appraise/Apprise9. Bail/Bale10.Beside/Besides11.Boast/Boost12.Carton/Cartoon13.Caste /Cast14.Check/Cheque15.Cite/Site16.Coast/Cost17.Complement/Compliment18.Defer/Differ19.Descent/Dissent20.Die /Dye21.Draft/Draught22.Dual/Duel23.Elicit/Illicit24.Eligible/Illegible25.Facilitate/Felicitate

26.Fare/Fair27.Foreword/Forward28.Heal/Heel29.Hoard/Horde30. Industrial/Industrious31.Judicial/Judicious32.Lessen/Lesson33.Marry/Merry34.Minor/Miner35.Minute/Minutes36.Official/ Officious37.Pail/Pale38.Piece /Peace39.Principal/Principle40.Role/Roll41.Sever/Severe42.Slay /Sleigh43.Sole/Soul44.Stationary/Stationery45.Suit/Suite46.Tail/Tale47.Teem/Team48.Vacation/Vocation49.Way/Weigh50.Weather/Whether

CC 105 For the students of F Y B A, F Y B Com, and F Y B Sc

Semester – I - General English (101) (Revised w.e.f. Academic Year 2012-13)

Prescribed Texts : Golden Leaves (Gujarati Medium) by Macmillan Publishers

Journey through Words –An Anthology of Prose and Poetry (English Medium) by Orient Longman

Unit – I (Text) Lessons: 1, 3, 5 (Golden Leaves - Gujarati Medium)Lessons: 1 to 4 (Journey through Words - English Medium)

Unit – II (Text) Essays: 12, 15 (Golden Leaves - Gujarati Medium)Poems: 1 to 4 (Journey through Words - English Medium)

Unit – III (Comprehension and Composition)(a) Comprehension of a Passage(b) Paragraph Writing (in about 80-100 words) (List of topics is enclosed)*

Unit – IV (Grammar)(a) Forms and Uses of DO, BE, HAVE as Main Verbs(b) Tenses:

(1) Simple Present Tense(2) Simple Past Tense(3) Simple Future Tense(4) Present Continuous Tense(5) Past Continuous Tense(6) Present Perfect Tense(7) Past Perfect Tense(8) Present Perfect Continuous Tense

* List of Topics for Paragraph Writing (Unit – III)

PERSONAL: (a) My Ambition in Life (b) India of My Dream (c) My College (d) My Favourite Game (e) Mobile Phone and My Life

STATE/ NATION/ MEDIA: (a) My City/ Village (b) My Favourite National Hero (c) India – Unity in Diversity (d) Importance of English in India (e) TV – a boon or curse?

ENVIRONMENT/ SOCIAL LIFE: (a) Pollution (b) Global Warming (c) Trees – Our Best Friends (d) Water – The Elixir of Life (e) Women Empowerment

Recommended grammar reading:(a) David Green: Contemporary English Grammar Structure and Usage(b) M L Tickoo and Subramanian: Intermediate Grammar, Usage and Composition(c) Wren and Martin – High School English Grammar and Composition(d) Raymond Murphy – Intermediate English Grammar(e) Martinet and Thomson – A Practical English Grammar

Paper style for General English (101) Semester – I

(Revised w.e.f. Academic Year 2012-13)

Unit – I Text

Question – 1 (A) Attempt any one short note (out of three): (07)(B) Answer the following questions in brief (any two out of four): (04)(C) Answer the following questions in one sentence (any three out of five): (03)

Unit – II Text

Question –2 (A) Attempt any one short note (out of three): (07)(B) Answer the following questions in brief (any two out of four): (04)(C) Answer the following questions in one sentence (any three out of five): (03)

Unit – III Comprehension and Composition

Question –3 (A) Write a paragraph in about 80-100 words on any one the following topics: (07)

(B) Read the following passage and answer the questions given below: (04)(C) Vocabulary based questions from the given passage: (03)

Unit – IV Grammar

Question –4 (A) Fill in the blanks with appropriate forms of verbs: (07)(B) Change the tense forms of the following sentences: (04)(C) Fill in the blanks with appropriate forms of DO, BE, and HAVE: (03)

Unit – I to IV – MCQs and Objective type questions

Question – 5: There would be 14 questions covering topics from units I to IV in form of multiple-choice and objective type questions. (14)

Core Elective Papers

CE 101 A Financial Accounting - I


Unit - 1 (A) Piecemeal Distribution of Cash(B) Profit prior to incorporation

10%15 %

Unit - 2 (A) Issue and forfeiture of shares (Pro-rata)Concepts of Potential Equity Shares, sweat equityShares,(B) Book Building Process, Bid and Buy back

20%5%

Unit - 3 Redemption of Redeemable preference sharesunder section 80 of Companies Act 1956 and issueof Bonus Shares as per statutory provisions in

st

force on 31 March of the immediate precedingacademic year

25%

Unit - 4 Company Final Accounts(Only vertical Presentation, Calculation ofManagerial remuneration is expected)

25%

SE 101 B Basic Statistics - I

1. Linear Correlation and Association of Attributes : [25%]

Concept of bivariate data, Definition and types of correlation, Definition of correlation coefficient(r), its properties, and interpretation of values of r, Methods of finding correlation coefficient by using Karl Pearson method for bi-variate data and for frequency distribution data, Spearman’s method for finding rank correlation

coefficient for repeated and non repeated ranks. Concept of qualitative data and the association between them, Meaning and interpretation of 2×2 contingency table, Types of association between attributes, Methods of obtaining nature of association by using comparison between observed and expected frequency, Coefficient of association by using Yule’s method and its interpretations, Example on 2×2 problems only.

2. Business Forecasting : [25%]

Meaning and uses of business forecasting, Different methods of forecasting (i) Theoretical explanation of Regression analysis, Index numbers Economic models, Input output models, Opinion poll method, Extrapolation, Graphical method. (ii) Theoretical explanation with numerical examples of - Least Square Method for linear and quadratic relationship between variables, smoothing linear trend method.

3. Demographic Statistics : 25%]Meaning, definition and uses of demographic statistic, Methods of collecting demographic statistics – registration method, census method, analytical method. Mortality rates pertaining to (i) CDR (ii) SDR (iii) IMR, Birth rates pertaining to (i) CBR, (ii) SBR (iii) Age specific birth rate, Fertility rates pertaining to (i) GFR, (ii) SFR (iii) TFR

4. Matrix Algebra : [25%]Definition of Matrix, Different types of matrices, Algebra of matrices (Addition, Subtraction and Multiplication), Determinant of a square matrix, Definition of ad-joint of a matrix, inverse of a matrix and its uses to solve simultaneous linear equations (up to three variables only), Use of matrix in simple business applications.

FC 101 D Tally Accounting 9.0 ERP Objectives:Accounting is of critical importance in the current world in providing information to businesses .This course will enable student to know each and every aspect of the computerized account.Prerequisites: None

Contents:

a. Fundamentals of TallyOverview of Computerized Accounting System, Benefits of Computerized Accounting, Future of Tally, Features of Tally, Creating Company, Configure Tally.

b. Finalization in TallyProcessing Transaction in Tally - Ledgers and Groups & Accounting Vouchers, Generating Printing of Accounting Voucher - Financial Reports in Tally.

c. Purchase & Sales Module in TallyCash and credit Purchases, Cash and Credit Sales, Purchase Returns, Sales Returns, Bill of exchange, Revenue Recognition Principles, Master Configuration, Voucher Configuration.

d. VAT, TDS & Inventory in TallyAccounting & Inventory Reports in Tally, Accounting Reports, Inventroy Reports, Printing Reports.

SS 101 A Personality Development

No. THEORY: Title

Unit I Introduction to Personality a) Basic of Personality b) Humangrowth and Behavior c) Theories in Personality d) Motivation

Unit IICommunication skills and Personality Development a) Intrapersonal communication and Body Language b) Inter personalCommunication and Relationships c) Leadership Skills d)Team Building and public speaking

UnitIII Techniques in Personality development I a) Self confidence b)

Mnemonics c) Goal setting d) Time Management and effectivePlanning

UnitIV Techniques in Personality Development II a) Stress

Management b) Meditation and concentration techniques c)Self hypnotism d) Self acceptance and self growth

SEMESTER II

CC 106 Fundamentals of Business Economics - II

Unit : 1 National Income Accounts

Concepts of GDP and NDP- Sectoral Composition of National Income - GDP at Factor Price and Constant Prices- Concept of GNP and NNP, Factor Cost and National Income-Per Capita income, Disposable Income and Personal Disposable Income- Measurement of National Income – Difficulties in measuring National Income- Trends in India’s GDP and Per capita GDP since Independence- Concept of GDP Deflator(Basic concept only)).

Unit :2 Money and Credit.

Meaning and Evolution of Money- Commodity to Fiat Money - Definition of Money- Functions of Money – Demand for Money - Quantity Theory of Money- Fisher’s Equation of Exchange-Cambridge Theory. Supply of Money – Determinants of Money Supply- Components of Money Supply- RBI’s Approach-M1, M2, M3, M4. High Powered Money - Concepts of Credit- Types of Credit–Instruments of Credit Control-Bank Rate, Repo Rate, Reverse Repo Rate, CRR and SLR(Meaning and their importance).

Unit : 3 Keynesian Economic Theory

Say’s Law of Market and its criticism by Keynes. Simple Keynes Model of Income Determination. Concepts of Consumption Function, Saving Function and Investment Function. Investment Multiplier–Marginal Efficiency of Capital and factors affecting MEC.

Unit : 4 Business Cycle and Inflation .

Concepts of Business cycle – Four phases of Business Cycle – Interest rate –Loan able fund Theory and Liquidity preference theory- Motives for liquidity preference--Transaction Motive , Precaution Motive, Speculative Motive. Factors affecting interest Rate. Inflation--Meaning, Types, Causes, Effects-Inflation and Investment.

CC 107 Fundamentals of Marketing Management

Unit: 1. Marketing: Meaning- nature-Scope- Different Approaches-Marketing Mix

Market Demand : Meaning-Factors affecting-Marketing in different situation of market demand.

Unit: 2. Main functions of Marketing:

(1) Branding: Meaning-Types-Policy decisions-Importance of Branding(2) Pricing: Meaning-Objectives-factors affecting –Types-Importance(3) Advertising: Meaning-Objectives-Importance-disadvantages-

Difference between advertisement and Publicity.

Unit:3. Consumer Behaviour: Factors influencing consumes bahaviour-Buying behaviour Process

Market Segmentation: Meaning-Basis and importance of Markrt Segmentation – Target Market

Unit:4. Marketing research: Meaning of Market Research and Marketing Research – Objectives and Scope of Marketing Research - Stages of Marketing research – Importance and limitations of Marketing Research

Ethical issue in Marketing research: From the view point of Respondents-Customers and Researchers

Note : 20% weightage is to be given to objective questions (except M. C. Q.) covering entire syllabus.

CC 108 Accountancy - I I


Unit - 1 Investment Accounts: Accounting for interest bearing(Fixed Earning) securities in the Books of Investoronly.

25%

Unit - 2 Joint Venture (Excluding Conversion of Consignmentinto Joint Venture.)

25%

Unit - 3 Computerized Accounting: Introduction; variouscomponents of a computer including Hardware andSoftware, Features of a computer, role of computer inaccounting, Accounting information system vs.Management Information system; Selection of the bestsoftware for the business; Advantages anddisadvantages of a computer system; Tally software(7.2 version)

25%

Unit - 4 Hire Purchase Account 25%

CC 109 Business Correspondence

Unit Topic01 Seven C’s of Business Letter writing

Important components of Business LettersKinds of Business Letters

02 Routine Business Letters:Sales Letters (Inquiry and reply, complaint and adjustment)

03 Resume and Job ApplicationsBusiness Memos, Telex Messages, Facsimiles, ElectronicMail, Handling a Mail

04 Business presentation Techniques: forms and methods(Speeches, personal meeting, Power Point)

Assignments1. One Power Point Presentation to introduce Self One stage speech to introduce a new product

CC 110 General English : Grammar and Composition

Unit Author / Topic Text01 Tenses

Modals and Semi modalsHewings,Martin. AdvancedGrammar in Use .New Delhi:CUP, 2008.( For classroom teaching andpractice)

02 Articles; PrepositionsAdjectives ; Adverbs

Ur. Penny. Grammar PracticeActivities: A Practical Guide for

Teachers. Cambridge:CUP,2008 .

03 Linking Verbs, sentencetags, Dialogue writing2008.( For classroom teaching andpractice)

Hewings, Martin. AdvancedGrammar in Use New Delhi:CUP,

04 Essay Writing, FramingNews Article: (accident,launch,visit)

Core Elective Papers

CE 102 A Financial Accounting - II

Unit Particulars MarksUnit - 1 (A) Purchase of Business by a Company

(Accounting Treatments in the Books of Company)(B) Indian Accounting StandardsAS – 2 Valuation of InventoriesAS – 6 Depreciation AccountingAS – 10 Accounting for fixed Assets

15%10%

Unit - 2 (A) Underwriting of Shares and Debentures(Computation forfixing the liabilities of underwriters)(B) Redemption of Debentures ( Own debenturesfrom openmarket)

15%10%

Unit - 3 A) Capital Reduction( Excluding preparation of Scheme of internalresolution)(B) Sub-division / consolidation of shares,conversionof shares into stock and its re-conversion

15%10%

Unit - 4 Revenue Accounts of General insurance company(In vertical form)

25%

SE 102 B Subjective Elective Basic Statistics-I, Operation Research

Unit 1. Linear Programming Problem: [25%]Meaning of linear programming, its uses, assumptions and limitations, Explanation of basic terminologies, Mathematical form of linear programming problem, Solution of linear programming problem by using graphical methods, Simple formulation problems (for two variables).

Unit 2. Transportation Problem: [25%]Definition of balanced Transportation Problem (T.P.), General Transportation table and its mathematical form, Initial basic feasible solution and initial cost by using North-West

Recommended Reading:

Corner rule, Least Cost Method, Vogel’s Approximation Method, Examples base on these methods.

Unit 3. Assignment and Replacement Problems: [25%]Definition of balanced Assignment Problem (A.P.), its mathematical form, Application of Hungarian method for solving A.P. in the cases of maximization and minimization problem, Meaning of Replacement problem (R.P.), Simple examples of replacement problem when the units are deteriorate depending on time and money value remains same.

Unit 4. PERT and CPM Techniques: [25%]Meaning and characteristics of PERT, Explanation of basic terms – activity, event, dummy activity, Fulkerson’s rule for numbering the events, Meaning of Critical Path Method (CPM), Differences between PERT and CPM, Earliest start time, Earliest finish time, Latest start time, Latest finish time, Total float time of activities, Uses and limitations of PERT and CPM and simple examples.

FC 102 A Environmental Studies

S S 102 A: Leadership Development

NO TOPICS

UNIT- I Concept of leadership

UNIT-II Theories of leadership

UNIT-III Leadership styles of Indian managers.

UINT-IV Leadership ethics

UNIT-V Leadership DevelopmentLeadership Developmental MechanismsFlowchart of Leadership Development

FY BCOM Semester –III

S. Y. B. COM. SEMESTER - III

CC - 201 ECONOMICS OF GOVERNMENT FINANCE

Unit : 1: INTRODUCTION TO PUBLIC FINANCEEconomic systems - concepts - Capitalism, Socialism and Mixed Economy -

characteristics. Public and Private Finances: meaning, difference and similarities. Indian

Federal Finance: concepts of three layers of government. Market failure and role of

government. Characteristics of public and private goods, merits goods. Government

budget, its importance. Various concepts of deficit: revenue deficit, budgetary deficit,

fiscal deficit, primary deficit, their uses and effects.

Unit : 2 :TAXATIONDirect and indirect taxes : meaning and its characteristics - concepts of progressive,

proportional and regressive taxes. Present Indian tax structure: its characteristics and

defects. Role of taxation in economic development. Meaning of tax avoidance and tax

evasion.

UNIT: 3: INCOME AND PUBLIC EXPENDITURESources of income of local government, state government and central government.

Public expenditure: purpose, importance and causes of increase in public expenditure.

Meaning of Fiscal Responsibility and Budget Management Act (FRBM Act).

Privatization and disinvestment : concept and importance.

UNIT: 4: PUBLIC DEBTPublic debt - meaning and types of public debt. Economic effects of public debt.

Difference between taxation and debt. Burden of public debt - Learner’s and Buchanan’s

view point.Recommended Reading:

CC - 202 INDIAN FINANCIAL SYSTEM1) [25%]

(a) Overview of the Indian Financial System : Pre and post liberalization overview

of Indian Financial system, Organizational structure of Indian financial system,

Major components - Financial Markets, Financial Institutions / Intermediaries,

Financial Instruments, Functions and role of financial system.

(b) Regulatory and Promotional Institutions : Objectives and functions of Reserve

bank of India, Security Exchange Board of India, Insurance Regulatory

Development Authority.

2) Financial Markets : [25%](a) Money Market : Meaning, constituents of organized money market.

(b) Capital market : meaning, Functions and history.

(i) Primary Market : Meaning, Types of primary issues-public, Right and

Private placement, Issue Mechanism.

(ii) Secondary market : Functions, Organizations, Management and

Membership of Stock exchanges, Listing and trading of securities, Stock

exchanges in India.

3) Financial Institutions : [25%] Commercial Banking : Functions of Commercial banks, Nationalization of

commercial banks. Issue of nonperforming assets and their management, Non

banking finance companies : Meaning, Types, Growth and regulation. Insurance :

Introduction to LIC, GIC and Private insurance companies. Mutual funds: Concept,

Advantages, History of MFs in India.

4) Financial Instruments : [25%]

(a) Capital Market instruments : Equities, Preference shares, Debentures and

Bonds. New Instruments.

(b) Money market instruments : Call / Notice Money Market, Treasury Bills,

commercial Papers, Certificate of Deposit, Commercial bills

CC - 203 TAXATION - I

Unit : 1: [25%]

(1) Objectives of Income Taxation; The History of Income - tax and Brief introduction

of the following Direct and Indirect tax laws: Income Tax, Gujarat Value Added

Tax, Custom Duty, Excise Duty and Service Tax;

(2) Definitions as per the Income tax Act : Income, Agricultural income, Assessee,

Person, Previous Year, Assessment Year and other terms relevant to the

syllabus;

(3) Income - tax Authorities (sections 116 to 120 and 124 only).

Unit : 2 : [25%]

(1) Basis of charge of income - tax : Scope of total income and residential status of

an individual assessee (sections 4 to 9);

(2) Individual assessee’s incomes exempt from income - tax (section 10);

(3) Procedure for assessment of income - tax (sections 139, 139A, 140, 140A, 142 to

145, 147 to 149, 154 and 156 only) and collection of tax.

Unit : 3 : [25%]

Salary Income: Computation of taxable salary (sections 14 to 17); Taxability of various

provident funds affecting the computation of taxable salary income only shall be

included.

No te : Practical problems may include the valuation of fully or partly rent-free

accommodation and conveyance facility only; Separate small/objective type

questions on other perquisites may be asked. Separate questions on

determination of qualifying amount under section 80 C shall not be asked.

Unit : 4 : [25%]Income from House Property : Computation of Taxable Income from House Property


Gujarat UniversityAhmedabad

B. Com. Programme

SEMESTER-III

COMMERCIAL COMMUNICATION-III

(With Effect from Academic Year 2012-2013)

UNIT- ONE

Text: Vignettes of Life: An Anthology of Selected Short Stories

Edited and Annotated by: T. PADMA

Published by: Macmillan India Ltd.

(Chapters -1 to 6)

UNIT- TWO

Bank Correspondence1. Stop payment of a cheque2. Error in pass-book / Bank Statement3. Wrongful dishonour of a cheque4. Complaint about rude behaviour of a bank employee5. Asking for an annual statement of housing loan6. Requesting bank’s support for social welfare7. Non-credit of shares in the demat statement8. Error in the demat statement9. Transfer of demat shares10.Intimating the loss of a Debit Card / ATM Card / Credit Card

UNIT- THREESecretarial Correspondence

1. Non-allotment of shares2. Reply to non-allotment of shares3. Non-credit of refund of the application money4. Reply to non-credit of refund of the application money5. Non-credit of dividend6. Reply to Non-credit of dividend7. Non-receipt of annual report of the company8. Reply to Non-receipt of annual report of the company9. Shareholder’s concern about declining profits of the company10. Reply to Shareholder’s concern about declining profits of the company

UNIT- FOUR

* Comprehension based on a commercial topic from a newspaper * Vocabulary: One-word substitutes (List is attached)

List of One-word Substitutes

1. Amicable 18. Glutton 35. Meteorologist2. Anonymous 19. Gullible 36. Netiquette3. Autobiography 20. Honorarium 37. Notorious4. Bakery 21. Hydrography 38. Obsolete5. Biography 22. Illegal 39. Octogenarian6. Contagious 23. Illegible 40. Optimist7. Contemporary 24. Illiterate 41. Ornithology8. Dialysis 25. Immigrant 42. Pessimist9. Ecology 26. Impossible 43. Pseudonym

10. Edible 27. Inaudible 44. Smuggling11. Emigrant 28. Incredible 45. Teenager12. Equanimous 29. Inevitable 46. Teetotaller13. Eternal 30. Invincible 47. Timid14. Extempore 31. Irritable 48. Unanimous15. Fable 32. Maiden 49. Vegetarian16. Fatalist 33. Manuscript 50. Volunteer17. Flexible 34. Martyr

Note: The format of questions for one-word substitutes may be as under:1. Give one-word substitutes for the following:

e.g. A story of a person’s life written by himself/herself Ans: Autobiography

2. Explain the following one-word substitutes in your own words: e.g. Glutton

Ans: A person who eats too much

3. Select an appropriate option for the given word:(MCQ Type question)e.g. Biography: (a) A story of a person’s life written by himself/herself

(b) A story of animal life(c) A story of a person’s life written by someone(d) A story with birds and animals as characters

Ans : A story of a person’s life written by someone

4. Match the following:


Structure of Question Paper with Allocation of MarksSEMESTER-III

COMMERCIAL COMMUNICATION-III

(With Effect from Academic Year 2012-2013)

Q-1 Write brief answers (Any seven out of nine) UNIT-1 (14)

Q-2 Write short notes (Any two out of three) UNIT-1 (14)

Q-3 Bank Letter from Unit – 2 (14)(OR)

Bank Letter from Unit – 2 (14)

Q-4 Shareholder’s Letter to the Company Secretary (Unit-3) (14)(OR)

Company Secretary’s Reply to the shareholder (Unit-3) (14)

Q-5 (A) Comprehension from Unit-4 (08)

(B) Do as directed :( From Vocabulary of Unit-4) (06)

(1) Give one-word substitutes for the following: (Two items)

(2) Explain the following one-word substitutes in your own words: (Two items)

(3) Select an appropriate option for the given word: (Two items) (MCQ Type Question)

CC - 205 FUNDAMENTAL STATISTICS - I

Objective : Students should be aware with the basics of preliminary mathematical

statistics.

1. Function Limit and Continuity : [25%] Concept of a function of single variable

(linear, quadratic and exponential function only) Domain, co-domain and range of a

function, Concept of real function, Application of function to cost, demand, revenue,

profit function, break - even point, Concept of limit of a function, Rules of limit, Simple

examples where f(x) is in a polynomial or rational function of two polynomials.

Continuity of f(x), where f(x) is a polynomial of x, rational function of, two polynomials

of x.

2. Differentiation :[25%]

Definition of a differentiation, Derivative of functions , , ax+b, ax2+bx+c by using

definition, Rules of derivatives (without proof) and their examples by using the

standard functions in the form xn, ax, log x, eax.

3. Probability : [25%] Definition of random experiment, sample space, different

types of events, Mathematical definition of probability, classical, relative frequency and

subjective approach to probability, Addition and multiplication rules of probability and

other corollaries of it (without proof), Simple numerical examples only, Bayes’ theorem

(without proof) and its application up to three events.

4. Mathematical Expectation and Moments : [25%] Meaning of a random

variable, Definition of probability distribution of random variable, Definition of

mathematical expectation of discrete random variable and its properties (without

proof), definition of variance, co variance, simple applied examples on it. Definition of

Raw and Central moment and its uses Relation between first four raw and central

moments (without proof), Concept of coefficient of Skewness and Kurtosis and their

interpretations, Simple examples for obtaining the measures by using raw data,


grouped data and probability distribution.

CORE ELLECTIVE ADVANCED ACCOUNTING AND AUDITINGCE - 201(A) COST ACCOUNTING - I


Unit - I Introduction to Cost Accounting :Meaning and definition; Need for Cost Accounting;

25%

Advantage and limitations; Cost Accounting and FinancialAccounting; Cost concepts and cost objects; Elements ofcost and classification of costs; methods of costing;Techniques of costing (with emphasis on Uniform costing) ;

Cost centre and Cost unit; Installation of good costaccounting system.

Unit - II Materials :Definition of inventory; Materials and material control;Objectives of material control; Its necessity and advantages;Purchase and stores routine; Control of inventory throughEOQ, determination of various stock levels, JIT and ABCsystem; Methods of pricings of issues of material - FIFO,LIFO, Base Stock price, Weighted average price, periodicweighted average price, standard price and replacementprice; Meaning and treatment of Waste, Scrap, Spoilage andDefectives;

25%

Unit - III Labour :Direct and Indirect Labour cost; Labour cost accounting andLabour records; Remuneration methods - Time wagesystem and piece wage system; Bonus systems (Individualand Group incentive plans) - Halsey Premium plan, RowanPlan, Taylor’s differential piece rate system, Bedeaux Plan,

25%

Merrick’s multiple piece rate system, Gantt task & bonussystem, Profit sharing and Co-partnership; Requisites ofgood wage incentive plan; Labour turnover; Cost of Labourturnover & its treatment; Concept of Idle time & itstreatment; Over time premium; Casual worker & out worker;Holiday & Leave with pay; Cost of Apprentice; Employeewelfare cost; Fringe benefits; Bonus and Gratuity.

Unit - IV (A)Overheads including Activity Based Costing :Definition; Classification of overheads; Techniques forsegregation of Semi variable overheads; Cost allocation andapportionment; Basis of apportionment of Factoryoverheads and Re apportionment of service centre cost;Overhead absorption on the basis of Direct Material cost,Direct labour cost, Prime cost, Labour Hours and MachineHours; Concept and Treatment in cost accounts of - Overabsorption, Under absorption, Setting up time and Idle time;Absorption of Administration overheads and Selling &Distribution overheads (In theory only)

(B) Conceptual Understanding of Activity BasedCosting

25%

CE - 202 (A) Corporate Accounting


Unit - I Valuation of Goodwill

Origin of Goodwill

Factors affecting GoodwillMeaning of GoodwillProvision regarding Goodwill in various accountingstandards

Need for valuation of goodwillMethods of valuation of Goodwill

25%


Arbitrary Assessment

Average profit method(Simple average,Weighted Average and Annuity method)

Super Profit method

Capitalization of profit method (Capitalizationof average profit and Super profit)

Unit - IICircumstances of valuation of shares

Factors affecting valuation of shares

Methods of valuation of shares

Valuation of fully paid-up and partly paid-upequity shares and preference shares by NetAssets method

Valuation of fully paid-up and partly paid-upequity shares by Yield method

Fair value of fully paid-up and partly paid-upequity shares

Valuation of Right Shares

Valuation of Bonus Shares

25%

Unit - III Banks Accounts 25%

Legal Provisions (Concepts only)

Banking Regulation Act,1 949Business carried on by banksNon-Banking Assets and its disposalManagement of banksShare capitalCreation of Floating charge on propertiesStatutory ReservesCash Reserves and Statutory LiquidityReserveRestriction on Acquisition of Shares in othercompaniesRestriction on Loan and AdvancesNon Performing Assets (NPA)Preparation of Final Accounts*

* Note: (1) Only Simple adjustments to be asked.(2) Income Statement OR Balance sheet to beasked with relevant schedules. Combinedquestion of final account is not expected.

Unit-IVLiquidation of Company

Meaning of Liquidation or winding up (Concepts only)Methods of Liquidation (Concepts only)

Compulsory Winding up by National LawTribunal

Voluntary Winding upConsequences of Winding up (Concepts only)Preferential PaymentsOverriding Preferential Payment as per thecompanies (Amendment) Act , 1985 section 529APowers and Duties of Liquidators (Concepts only)Order of disbursement to be made by Liquidator as

25%


per latest statutory revision

Preparation of Liquidator’s Final Statement of Account as per latest statutory revision

FC 201 D: GENERAL INSURANCE

Objectives:To understand the concept of General Insurance and its utility.

UNIT-I Introduction to Risk and Insurance1. Understanding Risk Management2. Introduction to Insurance3. Principles of Insurance Contract4. History and Development of Insurance

UNIT-II

1.2.3.4.5.6.7.8.9.10.11.12.13.14.15.

General InsuranceIntroduction to Fire InsurancePrinciples of Fire InsuranceFire Insurance PoliciesSettlement of Claim in Fire Insurance Introduction to Marine InsuranceMarine Insurance PoliciesClauses in Marine PoliciesPremium FixationMarine Losses and Claim Settlement Health InsuranceAgriculture InsuranceAccident and Auto InsuranceMicro InsuranceTerrorism, Kidnap and Ransom Insurance Property Insurance

(From Unit II any four type’s General insurance should be covered)

SS 201 C: COMPANY SECRETATRY – DUTIES & FUNCTIONS

Objectives: To provide knowledge about company secretary related duties and functions to the students.

UNIT-1Concept of Company secretary, Appointment of company secretary, functions of company secretary, Rights and duties of company secretary, Qualification of Company secretary, Removal of company secretary, Company secretary in employment, Writing of minutes of company meeting.

UNIT-2

Secretarial correspondence: With directorsWith Registrar of companies With BanksWith Insurance companies.

S. Y. B. Recommended Reading:

COM .

SEMESTER - IVCC - 206 ECONOMICS OF GROWTH AND FINANCE

Unit : 1 : INTRODUCTION

Concepts of economic growth and economic development - difference between growth

and development. Various indicators for growth and development - PQLI, HDI, HPI,

Gender Index and Standard of Living Index.

Unit : 2 : THEORIES OF ECONOMICS GROWTH

Harrod Domar Model. Balanced Growth Model : Nurkse Model. Unbalanced Growth

Model: Hirschman Model

Unit : 3 : OBSTACLES IN GROWTH & DEVELOPMENT

Poverty: meaning, relative and absolute poverty. Causes and its economics effects.

Population: birth rate and death rate and its economic effects. Unemployment: types

and economic effects.

Unit : 4 : DEVELOPMENT AND ENVIOURNMENT

Sustainable development. Pollution : types and causes. Regional inequality - income

Inequality - dualism. Development and climate change. Kyoto Protocol : its significance.

Carbon credit. Concept of biodiversity.

References :

1) Economics of Development: Michel P. Todaro

2) Leading issues in Economic Development: Meier G.M.

3) Development & Planning-Theory & Practice: Mishra & Puri

4) Economic Development & Planning: M.L. Jhingan

5) Economic Development: Michael P. Todaro & Stephen C. Smith

6) Environmental Economics: Hanley & Others

7) Environmental Economics: U. Shankar

8) The Theory of Economic Development: Joseph Schumpeter

9) A Strategy for Development: Hirschman

CC - 207 PRODUCTION MANAGEMENT

Objective of this syllabus is to provide basic knowledge of functional area of production,

purchasing and inventory management.

All units carry equal weightage of marks.

Unit : 1 : Production : [25%] Meaning & Characteristics of Production - Types of

Production on the basis of production process and production continuity.

Production Management: Meaning and Characteristics, Scope of Production

Management.

Production Planning: Meaning, procedure and importance.

Production Control: Meaning, procedure and importance.

Unit : 2 : Purchasing : [25%] Meaning of Scientific Purchasing - Principles of Scientific

Purchasing - Objectives of Scientific Purchasing - Classification of purchases Methods of

purchasing - Modern Procedure of Purchase - Centralized V/S. Decentralized Purchasing

- Decision regarding to make or to purchase.

Unit : 3 : Inventory Control : [25%] Meaning and Types of Inventory Control -

Objectives of Inventory Control - Functions of Inventory Control - Brief idea of techniques

(methods) of inventory control A. B. C. Method of Inventory Control VED Analysis, FSN

analysis. (Compution is not expected.) Importance of Inventory Control - Guiding

Principles of Effective Inventory Control.

Unit : 4 : Developing and launching New Products Services : [25%] The new product

development dilemma - problem of Launching New product in the market -process of New

product development - Adoption process of New product - Causes for product failure -

Concept of product mix - product simplification -product diversification.

Note: 20% weightage is to be given to objective questions (except M.C.Q.) covering

whole syllabus.

Reference Books :(1) Production Management B. Poom - D. B. For Taraporwala & Sons.


(2) Manufacturing Management - Moor - D. B. Taraporwala & Sons.

(3) Manufacturing Organization & Management : Amrine, Ritchej Hulley -

Prantice Hall of India.

(4) Industrial Management - M. E. Thukaram Rao - Himalaya Publishing House.

(5) Industrial Engineering and Production Management - Mart and Telsang -S.

Chand & Co.

CC - 208 TAXATION - II

Unit : 1: [25%] Profits and Gains of Business or Profession: Computation of taxable profit under the

head (sections 28, 29, 30, 31, 32, 34, 35, 36, 37 and 40).

Note: Comprehensive problems on computation of taxable profit of business or

profession involving detailed computation of admissible depreciation shall not be

asked.

Unit : 2 : [25%](A) Capital Gains: Computation of taxable capital profit under the head

(sections 45, 47, 49 to 51, 54, 54B, 54EC, 54F and 55).

Note: Relevant cost-inflation index numbers must be provided in the question paper.

(B) Income from Other Sources: Computation of taxable income under the

head (sections 56 to 59).

Note: In case of securities and other investments, the rate of TDS and type of security

(listed or un-listed) must be explained in the question paper.

Unit : 3 : [25%](A) Income of other persons included in assessee’s total income (Sections 60 to 65);

(B) Aggregation of Total Income and set-off and carry-forward of losses (sections 66,

68,69,69A to 69D, 70, 71, 72, 72A, 73, 74 and 75);

(C) Deductions to be made in computing Total Income of an individual assessee (sections

80C, 80CCC, 80CCD, 80CCF, 80D, 80DD, 80DDB, 80E, 80G, 80QQB, 80RRB and 80U).

Note: Only theoretical/small practical and objective type questions shall be asked from

Unit 3.


Unit : 4: [25%]1. Basic idea of value added tax levied under Gujarat Value Added Tax Act, 2003

and Sales Tax under Central Sales Tax Act to cover taxable event, payment of

tax, filing of return, registration and records relating thereto (in theory only);

2. Service Tax: Basic idea of service tax law to cover taxable event, person liable to

pay service tax, manner of payment of service tax, filing of return, registration and

records relating thereto (theory only).

Notes: (i) While setting a question paper, the topic/aspect shall be indicated

rather than the section number.

Provisions of respective laws applicable (to individual assesses only) as

on 31st March immediately preceding the date of commencement of

current academic year shall be considered.

Whenever any section (included in the present syllabus) is deleted or

replaced by a new section as per the amendments made / to be made

by a Finance Act, it shall automatically amend the syllabus and shall be

implemented in the relevant academic year.

(iv) Questions from any Unit / Sub - Unit shall not be set in option of

questions from other Units / Sub - Units. Internal option questions may

be set from the same Unit / Sub - Unit. Wherever a Unit is divided into

Sub - Units, questions from each Sub - Unit shall be asked.

(v) Question paper shall contain a compulsory ‘Multiple choice question’

carrying 14 marks out of 70 marks (which shall be divided into seven sub -

questions of 2 marks each and shall be drawn from each unit / sub -unit of

Units 1 to 4, i.e. 1 sub - question from Unit 1 and 2 sub - questions each

from other 3 Units) - without providing any internal option,

requiring the students to select correct option supported by necessary

workings / explanations.

Question paper shall contain total 5 questions - one question (or sub -

questions) carrying 14 marks out of 70 marks shall be asked from each

of units 1 to 4 and the 5t h question must relate to MCQs as stated in

the preceding Note No. (v).

Reference: (1) Students’ Guide to Income Tax, By Dr Vinod K Singhania/Dr Monica

Singhania- Taxmann’s publication.


CC - 209 ORGANIZATIONAL COMMUNICATION

CC - 210 FUNDAMENTAL STATISTICS - II

Objective : - Students should able to apply basic mathematics and statistics in

different sector of economics and finance.

1. Application of Differentiation : [25%] Definition of second order

derivative, maximum and minimum value of a function and its application in

business (cost, revenue and profit related numerical problems), Application of

derivatives in economics (elasticity of demand and supply, M.R., A.R., M.C. and

A.C. and its related examples)

2. Integration and its Application : [25%] Definition of definite integration, Rules

of integration (constant, addition and

subtraction), Standard forms of integration n ( a x + b ) x 1 1 n _____________________________________

(x , e , a , , (ax+b),_______)x (ax+b) Simple

examples based on these results, Definition of definite integrations, Its simple

application related to M.R., M.C. and profit function only.

3. Co-ordinate Geometry :[25%] Definition of Slope, Intercept, Conditions for parallel and Perpendicular

lines. Equations of a straight line in the following forms- -

1 ________________1

( ) ( ) ( ) ( ) x y 1 () y y x x y y m x x i i i i v = + -= - + = =1 1a b y y x x

- -1 2 1 2

Simple illustrative examples.

4. Arithmetic Progression and Geometric Progression :[25%] Introduction of arithmetic progression and geometric progression,

sum of series in arithmetic progression, arithmetic mean, geometric mean, sum of

series in geometric progression. Its application based examples.

semester wise [e… · web viewproduction and production function-short run and long run...

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