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Syllabus / B.Com. Part - II / 1
UNIVERSITY OF BIKANER,BIKANER
SYLLABUS
SCHEME OF EXAMINATION ANDCOURSES OF STUDY
FACULTY OF COMMERCE
B.Com. PART - II EXAMINATION - 2016
ch-dkWe- ikVZ & II ijh{kk(10 + 2 + 3 Pattern)
‚Íÿ¸ ¬˝∑§Ê‡ÊŸ ◊ÁãŒ⁄UŒÊ™§¡Ë ⁄UÊ«∏ (Ÿ„UM§ ◊ʪ¸), ’Ë∑§ÊŸ⁄U z (⁄UÊ¡.)
2 / Syllabus / B.Com. Part - II
NOTICE
1. The Ordiances Governing the examination in the Faculties of Arts,
Fine Arts, Social Sciences, Science, Commerce, Management,
Engineering, Education and Law are contained in separate book-
let. The students are advised to the same.
2. Changes in Statutes / Ordinances / Rules/ Regulations / Syllabus
and Books may from time to time, be made by amendment or
remaking, and a candidate shall, except in so far as the University
determines otherwise comply with any changes that applies to
years he has not completed at the time of change.
3. In each paper, 10 questions will be set, 2 questions from each
unit. Candidates have to answer five questions in all taking at
least one question from each unit.
4. The syllabus is given in both the languages i.e. Hindi & English,
if there is any discrepency, English version will be authentic.
5. The list of text books/ Recommended books/Reference Books
as approved by the various B.O.S. are printed along with the
English version only.
Note : The decision taken by the Academic Council shall be final.
lwpuk1- dyk] yfyrdyk] lkekftd foKku] foKku] okf.kt;] izcU/ku vfHk;fU=dh] f'k{kk ,oa
fof/k ladk; dh ijh{kkvksa ls lEc) v/;kns'k ¼vkMhZusal½ i`Fkd iqfLrdkvksa eas ladfyr gSa(Nk=ksa dks lykg nh tkrh gS fd mudksa ns[ksa(
2- le;≤ ij la'kks/ku ;k iqufuekZ.k dj vf/kfu;ekas@v/;kns'kksa@fu;keksa@ fofu;ekasikB~;Øeksa o iqLrdksa esa ifjorZu dj vf/kfu;eksa@v/;kns'kksa@fu;keksa@ fofu;eksa ikB~;Øeksao iqLrdksa eas ifjorZu fd;k tk ldrk gS rFkk fdlh Hkh ifjorZu dks] Nk= dks ekuuk gksxktks ikB~;Øe ds mu oxksZa ds fy, ykxw gks ftls ifjorZu ds le; iwjk ugha fd;k gks] c'krsZfd fo'ofo|ky; us vU;Fkk izdkj ls NwV u ns nh gksA
3- izR;sd i'u&i=ksa esa nl iz'u gksaxsA ik¡p [k.Mksa eas ls izR;sd eas nks iz'u gksaxsA Nk_ dksik¡p iz'uksa ds mÙkj nsuk gksxkA ijUrq izR;sd [k.M esa ls ,d iz'u dk mÙkj vfuok;Zr% nsukgksxkA
4- ikB~;Øe fgUnh ,oa vaxzsth nksuksa Hkk"kkvkas esa fn;k gqvk gSA ;fn dksbZ folaxfr izrhr gksrhgS rks vaxzsth ikB~;Øe dks gh izkekf.kd ekuk tk;A
5- fofHkUu ikB~;Øe eaMyksa }kjk Lohd`r ikB~;iqLrdkas@laLrqr iqLrdksa@lanHkZ iqLrdska dhlwph vaxzsth ikB~;Øe esa miyC/k gSA
uksV % fo|k ifj"kn~ }kjk fy;s x;s fu.kZ; vfUre gksaxsA
© M.G.S. UNIVERSITY, BIKANERPublished by : SURYA PRAKASHAN MANDIR, BIKANER M. : 9829280717
For M.G.S. University, Bikaner
Syllabus / B.Com. Part - II / 3
B.Com. Part - II ExaminationCONTENTS
Subjects Page No.
Scheme of Examination 3
Distribution of Marks 3
Core Subjects :
1. Accountancy & business Statistics 5
2. Business Management 7
3. Economic Administration & Financial Management 10
Additional Optional Subjects
4. Garment Production & Export Management 13
Vocational Subjects :
5. Computer Applications 17
6. Tourism & Travel Management 19
SCHEME OF EXAMINATION
The number of paper and the maximum marks for each paper together
with the minimum marks required for a pass are shown against each sub-
ject seperately. It will be necessary for a candidate to pass in the theory part
as Classification of successful cnadidates shall be as follows :
First Division 60% of the aggregate marks prescribed at (a) Part I
Second Division 40% Examination, (b) Part II Examination,
(c) Part II examination, taken together.
All the rest shall be declared to have hassed the examination, if they obtain
the minimum pass marks in each subject viz. 36% no division shall be
awarded at the part I and Part II Examination.
ijh{kk ;kstuk
ç'u la[;k rFkk çR;sd fo"k;kuqlkj mÙkh.kkZd ds lkFk iw.kkaZdksa dks çR;sd fo"k; esavyx ls çLrqr fd;k x;k gSA Nk=ksa dks tgka Loh—r gS ogka lS)kfUrd o çk;ksfxdHkkxksa esa iFkd&iFkd mÙkh.kZ gksuk vfuok;Z gSA mÙkh.kZ Nk=ksa dk oxZdj.k fuEu çdkj gksxk&çFke Js.kh 60 çfr'kr Hkkx 1] 2 ,oa 3 dh ijh{kk ds lEiw.kZf}rh; Js.kh 48 çfr'kr vadks dks feykdj vkadyu gksxkA'ks"k lHkh dks dsoy mÙkh.kZ ?kksf"kr fd;k tk,xk] c'krsZ fd os çR;sd fo"k; esa U;wuremÙkh.kkaZd çká dj ysrs gSa vFkkZr 36 çfr'krA çFke ,oa f}rh; Hkkx ¼ikVZ 1 ,oa Hkkx
2½ ijh{kk esa dksbZ Js.kh ?kksf"kr ugha dh tk;sxhA
4 / Syllabus / B.Com. Part - II
DISTRIBUTION OF MARKS
S.N. Name of the Papers Duration Max. Min. PassSubject/Papers Marks Marks
Core Subjects :
1. Accountancy & business Statistics
Paper I 3hrs. 100 } 200 72Paper II 3hrs. 100
2. Business Management
Paper I 3hrs. 100 } 200 72Paper II 3hrs. 100
3. Economic Administration & Financial Management
Paper I 3hrs. 100 } 200 72Paper II 3hrs. 100
Additional Optional Subject :-
4. Garment Production and
export Management Paper-I 3hrs. 60 } 120 44Paper-II 3hrs. 60
Practical 2 4hrs. each 80 28
Vocational Subjects :
5. Computer Applications
Paper-I 3hrs. 65 } 130 46
Paper-II 3hrs. 65
Practical 3hrs. 70 26
6. Tourism & Travel Paper-I 3 hrs. 60
Management Internal 15 200 72
Paper-II 3 hrs. 60 }Internal 15
Project report & Viva-Voice 50
Note :
(i) One of the additional subject may be offered in under graduate,
Commerce Class in addition to compulsory paper of Hindi/English and
the three core subject of commerce faculty. The marks of the additional
optional subject and combined paper shall not be counted towards
awarding of division.
(ii) If the candidate passes in the particular addl., subject same shall be
mentioned in marks-sheet and degree.
(iii) The candidate have to clear the combined paper in the three chance.
(iv) Non-appearance or absence in the examination of combined paper
will be counted as a chance.
❍❍❍❍❍❍❍❍❍❍❍❍❍❍❍
Syllabus / B.Com. Part - II / 5
1. ACCOUNTANCY & BUSINESS STATISTICSScheme
Duration Max.Mark Min. Pass MarksPaper I 3 hrs. 100 ]
20072
Paper II 3 hrs. 100PAPER – I : TAXATION-INCOME TAX LAW & ACCOUNTS
3 Hrs. Duration Max. Marks 100Note : in this question paper 10 questions will be set. 2 questions
form each unit. Candidates are required to attempt five questions in allselecting one question from each unit.
Unit - IIntroduction and definitions, Residential Status and incidence of
tax, computation of taxable income under the head salary.Unit - II
Computation of taxable income under the heads : income fromhouse property, income from business or profession.
Unit - IIIComputation of income from capital gains, Income from other
sources, Aggregation and clubbing of income, set off all carry forward oflosses, Exempted incomes.
Unit - IVDeductions from Gross Total income, Computation of total income
and tax liability of individuals, Computation of total income and tax liability ofHindu Undivided family.
Unit - VComputation of total income and tax liability of partnership firms
assessed as such and assessed as Association of Persons. Provisionsregarding deduction of tax at source and Advance payment of tax.Assessment procedure.
Note : The act and Rules which are relevant for the assessmentyear beginning form 1st April immediately preceding the date ofcommencement of the Academic Session.Books Recommended :
1- vk;dj fo/kku ,oa ys[kk & lqFkkj] eksnh] lDlsuk] eaxy] [k=h] eqtjky ¼jes'k cqd fMiks½2- vk;dj&jaxk]ckaxM+] vxzoky] ¼vtesjk cqd da-½3- vk;dj & pkS/kjh] tkafxM+] flag] ¼pkS/kjh izdk'ku] t;iqj½4. Singhania V.K. – Students Guide to income tax5. Prasad Bhagwati – income tax
6. esgjks=k ,p-lh-&vk;dj fo/kku ,oa ys[ks ¼lkfgR; Hkou] vkxjk½7. Meharotra H.C. – Income Tax Law & Accounts.
PAPER-II : COST ACCOUNTING3 Hrs. Duration Max. Marks 100
Note: Note : in this question paper 10 questions will be set. 2 ques-tions from each unit. Candidates are required to attempt five questions in allselecting one question from each unit.
Unit - IIntroduction : Nature objectives and significance of Cost Accounting.
Various cost concepts. Ascertainment and control of cost. Difference between
6 / Syllabus / B.Com. Part - II
Cost, Financial and Management Accounting. Installation of costing system.Elements of cost. Techniques and methods of cost.
Direct Material : Purchase & issue of materials, Economic orderQuantity and determination of various levels of inventory. Methods of pricingthe issuing of material. Selective inventory control techniques – A.B.C.Analysis.
Direct Labour : Direct labour cost and its control. Time keeping andtime booking. Methods of wage payment. Individual & group bonus plans.
Unit - IIOverhead – Meaning of overhead. Apportionment and absorption
of overhead. Treatment and dispositions of Under and over recovery. Controlof administration, selling & Distribution Overheads. Unit costing.
Unit - IIIContract Costing. Process Costing (Excluding valuation of works-
in-progress)Unit - IV
Standard Costing : Concepts, Significance and limitations. Analysisof variances (Material and labour variances only) Budgeting and Budgetarycontrol : Meaning objectives and limitations. Preparation of Functionalbudgets. Sales Budget. Production Budget. Material requirement & Costbudget, Preparation of cash budget.
Unit - VMarginal costing and BEP Analysis (Excluding Managerial
Decisions). Reconciliation of cost and Financial Accounts.Books Recommended :1. Oswal, Aggarwal, Garg, Saxena, Khatri, Munjral- Cost Accounting (Ramesh Book Depot, Jaipur)2. Banerjee B.- Cost Accounting (World press Calcutta)3. Jawahar Lal – Cost Accounting (Tata Mc graw Hill, Delhi)
4. jko ,u-,l-] gsM+k ,e- Mh-] xqIrk ,l-,y-&ykxr ys[kkadu ¼vYdk ifCyds’ku½5. Meheshwari & Mittal – Lagat Lekhnkan( Mahaveer Prakashan, Delhi)6. Jain & Narang- Cost Accounting (Kalyani Publication, Delhi)7. Jain, Khendelwal & Pareek – Cost Accounting (Ajmera Book Co.)
8. ifjO;; ys[kkadu & vxzoky ,e-vkj-
1- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh;kstuknks ç’u i= U;wure mÙkh.kk±d 72 vf/kdre vad 200çFke ç’u i= le; 3 ?k.Vs vf/kdre vad 100f}rh; ç’u i= le; 3 ?k.Vs vf/kdre vd 100
uksV % çR;sd ç’u i= esa nl ç’u gksaxs] ikap bdkb;ksa esa ls çR;sd esa lsnks&nksA Nk= dks çR;sd bdkbZ esa ls ,d ç’u dk p;u djrs gq, dqy ikap ç’uksads mÙkj nsus gksxsaA
ç’u i= 1 djk/kku % vk;dj fo/kku ,oa ys[ksbdkbZ & 1
ifjp; ,oa ifjHkk"kk,a] djnkrk dh fuokl fLFkfr ,oa dj nkf;Ro] osru'kh"kZd ds vUrxZr dj ;ksX; vk; dh x.kukA
Syllabus / B.Com. Part - II / 7
bdkbZ & 2edku lEifÙk ls vk;] O;kikj vFkok is’ks ls vk; 'kh"kZdks ds vUrxZr dj
;ksX; vk; dh x.kukAbdkbZ & 3
iwath ykHk] vU; lk/kuksa ls vk; dh x.kuk] vk; dk ;ksx rFkk feykuk] gkfu;ksadh iwfrZ djuk ,oa vkxs ys tkuk] dj eqDr vk;saA
bdkbZ & 4ldy dqy vk; esa ls dVkSfr;k¡] O;f"V;ksa dh dqy vk; ,oa dj nkf;Ro dh
x.kuk] fgUnw vfoHkkftr ifjokj dh dqy vk; ,oa dj nkf;Ro dh x.kukAbdkbZ & 5
lk>snkjh QekZsa dk QekZsa dh rjg ,oa O;fDr;ksa ds leqnk; dh rjg dj fu/kkZj.k gsrq dqy vk; ,oa dj nkf;Ro dh x.kuk] mn~xe LFkku ij dj dh dVkSrh ,oavk;dj ds vfxze Hkqxrku ds lEcU/k esa izko/kkuA dj fu/kkZj.k izfØ;kA
uksV % 'kS{kf.kd l= izkjEHk gksus dh rkjh[k ls Bhd iwoZ dh 1 vizSy ls izkjEHkdj fu/kkZj.k o"kZ ls lEcfU/kr fo/kku ,oa fu;eksa dk v/;;u djuk gSA
Ikz'u i= 2 % ykxr ys[kkadubdkbZ & 1
ifjp; % ykxr ys[kkadu dh izÑfr] mís’; ,oa egRo] fofHkUu ykxr vo/kkj.kk;sa ykxr fu/kkZj.k ,oa fu;a=.kA ykxr] foÙkh; ,oa izca/k ys[kakdu esa vUrjAykxr fu/kkZj.k i)fr dh LFkkiukA ykxr ds rÙo] ykxr fu/kkZj.k dh izfof/k;k¡ ,oajhfr;k¡A
izR;{k lkexzh % lkexzh dk Ø; ,oa lkexzh dk fuxZeu] vkfFkZd vkns’kek=k rFkk fofHkUu Lrjksa dk fu/kkZj.kA lkexzh fuxZeu ds ewY;akdu dh jhfr;k¡A lkexzhfu;U=.k dh pqfuUnk rduhds & v-c-l fo’ys"k.kA
izR;{k Je % izR;{k Je ykxr ,oa bldk fu;U=.kA le; fu/kkZj.k ,oale; dk ys[kkA etwnwjh Hkqxrku dh jhfr;k¡A O;fDrxr ,oa lkewfgd cksul ;kstukA
bdkbZ & 2mifjO;; % mifjO;;ksa dk vFkZ] mifjO;;ksa dk vuqHkktu ,oa vo’kks"k.kA
vYi ,oa vf/k olwyh dk O;ogkj ,oa fuiVkjkA iz’kklfud] foØ; ,oa forj.kmifjO;;ksa ij fu;U=.kA bdkbZ ykxr fu/kkZj.kA
bdkbZ & 3Bsdk ykxr fu/kkZj.kA izfØ;k ykxr fu/kkZj.k ¼pkyw dk;Z ds ewY;kadu dks
NksM+dj½bdkbZ & 4
izeki ykxr ys[kkadu % vo/kkj.kk,a] egRo ,oa lhek,a] fopj.kksaa dkfo’ys"k.k ¼dsoy lkexzh ,oa Je fopj.k½A ctfVax ,oa ctVjh fu;U=.k % vFkZ]mís’; ,oa lhek,aA fØ;kRed ctV cukuk] foØ; ctV] mRiknu ctV] lkexzhvko’;drk ,oa ykxr ctV] jksdM+ ctV rS;kj djukA
bdkbZ & 5lhekUr ykxr ys[kkadu ,oa le foPNsn fo’ys"k.k ¼izcU/kdh; fu.kZ;ksa dks
NksM+dj½ ykxr rFkk foÙkh; ys[kksa dk feykuA
8 / Syllabus / B.Com. Part - II
2. BUSINESS MANAGEMENTScheme
Duration Max.Mark Min. Pass MarksPaper I 3 hrs. 100 ]
20072
Paper II 3 hrs. 100
PAPER I : COMPANY LAWNote: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.
Unit ICorporate personality; Kinds of companies, Promotion and
incorporation of companies.Unit II
Memorandum of association; Articles of association; Prospectus.Unit III
Shares, Share capital; Members; Share transfer and transmission,Capital management : borrowing powers, mortgages and charges,debentures.
Unit IVDirectors : Managing director, Whole time director, prevention of
operation and mismanagement.Unit V
Company meetings : Kind, quorum, voting, resolutions, minutes; Majoritypowers and minority rights; Winding up: Kinds and conduct.
Books Recommended1- vxzoky dksBkjh dEiuh vf/kfu;e ,oa lfpoh; i|fr2- mik/;k;] prqosZnh] ‘kekZ dEiuh vf/kfu;e vkSj lfpoh; Ik|fr-3- tks'kh] [khapk] xks;y dEiuh vf/kfu;e4- ekFkqj] ukSy[kk dEiuh vf/kfu;e ,oa lfpoh; Ik|fr5- tSu] ‘kekZ dEiuh vf/kfu;e ,oa lfpoh; Ik|fr6- Avtar Singh Company Law7- N.D. Kapoor Company Law
PAPER II : PRINCIPLES OF MARKETINGNote: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.
Unit IIntroduction : Nature and scope of marketing; importance of marketing; Marketing
concepts– traditional and modern; selling vs marketing; marketing mix.Unit II
Marketing environment; Consumer behaviour and market segmentation: Nature,scope and significance of consumer behaviour; Market segmentation concept andimportance; bases for market segmentation.
Unit IIIProduct : Concept of product, consumer and industrial goods; product planning
and development; packaging-role and functions, brand and trade mark; product lifecycle concept.
Unit IVPrice : Importance of price in the marketing mix; factors affecting price of a
product/service; discounts and rebates. Distribution channels and physical distributions;
Syllabus / B.Com. Part - II / 9
Distribution channel : concept and role; types of distribution channels; factors affectingchoice of a distribution channel; Retailer and wholesaler; physical distribution of goods;transportation; warehousing; inventory control; order processing.
Unit VPromotion : methods of promotion; optimum promotion mix; advertising media:
their relative merits and limitations; characteristics of an effective advertisement; personnelselling; selling as a career; qualities of a successful sales person; functions of salesman.
Book Recommended1. MkW- vks-ih- dqosjk] vkjds- vxzoky]
MkW- v'kksd 'kekZ foi.ku ds fl}kUr] vtesjk cqd da-] 103 f=iksfy;k cktkj t;iqj2. vxzoky dksBkjh foi.ku ds fl}kUr3. Philip Kotler Marketing Management4. Stanton W.J. Fundamentals of Marketing5. Bushkirk Principles of Marketing6. Jh okLro izsedqekj foi.ku izcU/k7. Dr. Ashok Sharma Principles of Marketing8. Dr. R.L. Nolakha Principles of Marketing
2- O;kolkf;d izcU/k2- O;kolkf;d izcU/k2- O;kolkf;d izcU/k2- O;kolkf;d izcU/k2- O;kolkf;d izcU/k;kstuk;kstuk;kstuk;kstuk;kstuknks iz'u i=nks iz'u i=nks iz'u i=nks iz'u i=nks iz'u i= U;wure mÙkh.kkZda 72U;wure mÙkh.kkZda 72U;wure mÙkh.kkZda 72U;wure mÙkh.kkZda 72U;wure mÙkh.kkZda 72 vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i= le; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i= le; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100
iz'u i=&1 dEiuh lfUu;eiz'u i=&1 dEiuh lfUu;eiz'u i=&1 dEiuh lfUu;eiz'u i=&1 dEiuh lfUu;eiz'u i=&1 dEiuh lfUu;ebdkbZ&1bdkbZ&1bdkbZ&1bdkbZ&1bdkbZ&1
fuxeh; O;fDrRo( dEifu;ksa dk oxhZdj.kA dEiuh dk izorZu ,oa lekesyuAbdkbZ&2
ik"kZn lhekfu;e] ik"kZn vUrfuZ;e ,oa izfooj.kAbdkbZ&3
va'k] va'kiwath] lnL;] va'kksa dk gLrkUrj.k ,oa gLrkadu] iawth izcU?k( _.k ysusds vf/kdkj( cU/kd( izHkkj ,oa _.k i=A
bdkbZ&4lapkyd( izcU/kd lapkyd rFkk iw.kZdkfyd lapkydA vU;k; ,oa dqizcU/k dh
jksdFkkeAbdkbZ&5
dEiuh lHkk,a&izdkj(iwjd la[;k( ernku( izLrko lw{e( cgqer dh 'kfDr;ka( vYierds vf/kdkj( dEiuh dk lekiu izdkj ,oa rjhdkA
iz'u i=&2 foi.ku ds fl)kUrbdkbZ 1
izLrkouk& foi.ku dh izÑfr( {ks= ,oa egRoA foi.ku vo/kkj.kk&ijEijkxr ,oavk/kqfud] fodz;.k cuke foi.ku] foi.ku vUryZ;A
bdkbZ 2foi.ku i;kZoj.k] miHkksDrk O;ogkj ,oa cktkj foHkfDrdj.k&vk’k; ,oa egRo
izÑfr cktkj foHkfDrdj.k ds vkdkjA
10 / Syllabus / B.Com. Part - II
bdkbZ 3mRikn&mRikn vo/kkj.kk] miHkksDrk ,oa vkS|ksfxd mRiknA mRikn fu;kstu ,oa
fodklA iSdsftax&Hkwfedk ,oa dk;Z] czk.M ,oa VsªMekdZ] mRikn thou pØAbdkbZ 4
dher % foi.ku vUryZ; esa dher dk egRoA dher dks izHkkfor djusokys?kVdA cV~Vk rFkk NwVA forj.k okfgdk,a ,oa HkkSfrd forj.k& forj.k okfgdk,a&vo/kkj.kk] Hkwfedk] forj.k okfgdkvksa dk izdkj] forj.k okfgdkvksa ds p;u dks izHkkfordjus okys ?kVd] QqVdj ,oa Fkksd foØsrkA mRikn dk HkkSfrd forj.k&ifjogu]Hk.Mkj.k] lkexhz rkfydk fu;a=k.k ,oa vkns’k izfØ;.kA
bdkbZ 5lao)Zu % lao)Zu fof/k;ka] lao)Zu vUryZ;A foKkiu&blds ykHk ,oa
lhek,aA izHkkoh foKkiu dh fo’ks”krk,aA oS;fDrd foØ;% foØ; ,d jkstxkj ds voljds :i esaA lQy foØsrk ds xq.k] foØsrk ds dk;ZA
3. ECONOMIC ADMINISTRATION AND FINANCIAL MANAGEMENTScheme
Duration Max.Mark Min. Pass MarksPaper I 3 hrs. 100 ]
20072
Paper II 3 hrs. 100
PAPER-I : FINANCIAL MANAGEMENTNote: This Question Paper shall consist of five units. Two questions will beset from each unit. Candidates are required to attempt five questions in allselecting one question form each unit. At least 3 numerical, elementary &simple problems must be asked.
Unit-IFinancial Management: Meaning, Scope, Importance and
Limitations. Functions of Chief Financial Officer (CFO).Financial Analysis: Financial Statements, Income Statement and
Balance Sheet. Techniques of Financial Analysis.Ratio Analysis: Advantages, Significance and Limitations, Liquidity
Ratios, Activity Ratios and Profitability Ratios.Unit – II
Fund Flow Analysis: A Theoretical Aspect of Sources and uses ofFunds. Preparation of Statement of Changes in Working Capital andStatement of Sources and Uses of Funds.
Cash Flow Analysis: Preparation of Cash Flow Statement.Difference between Fund Flow Statement and Cash Flow Statement.
Unit-IIIFinancial Planning and Forecasting: Meaning, Characteristics,
Types, Importance, Limitations and Factors affecting Financial Planning.Advantages and Tools of Financial Forecasting.
Working Capital Management- Concept, Types, Sources,Determinants and Estimation of Working Capital.
Cost-Volume-Profit Analysis.Unit –IV
Receivables Management: Meaning, Objectives, Importance andFunctions.
Inventory Management: Meaning, Objectives, Importance, Factorsaffecting Inventory Level and Techniques of Inventory Control.
Syllabus / B.Com. Part - II / 11
Cost of Capital: Meaning and Significance of the Concept of theCost of Capital, Cost of Capital for Various Sources of Finance: Cost of DebtCapital, Cost of Preference Share Capital, Cost of Equity Share Capital,Cost of Retained Earnings, Weighted Average Cost of capital.
Unit-VCapital Budgeting: Meaning, Definitions, Process and Factors
affecting Capital Budgeting. Capital Budgeting Evaluation Techniques UnderCertainty and Uncertainty.
Dividend Policy: Meaning, Forms of Dividend and Dividend Policy,Essentials of Sound Dividend Policy. Factors affecting Dividend Policy,Dividend Models and Their Relevance.Books Recommended:1 Agarwal M.D. & Agarwal NP - Vitiya Prabhandha ke tatva (Ramesh Book Depot, Jaipur)2 Khan & Jain - Financial Management3 Kuchhal S.C. - Corporate Financial Management
4 dqyJs”B vkj-,l fuxeksa dk foÙkh; izcU/k A5 Pandey l.M.- Financial Management6 Chandra Prasanna:Financial ManagementTheory and Practice; Tata McGraw Hill, New Delhi.7 Ravi M. Kishore - Financial Management8 Saxena V.K. & Vashistha C.D. - Financial Management
9 ,e-vkj- vxzoky & foÙkh; izcU/k ] xfjek ifCyds”kal] t;iqjPAPER -II: BANKING & FINANCIAL SYSTEM
Note: This Question Paper shall consist of five units. Two questions will beset from each unit. Candidates are required to attempt five questions in allselecting one question form each unit.
Unit-IMoney : Meaning, Functions,’ Role, Type of Money, Monetary
Standard, Methods of note issue, Alternative Measures to Money Supply inIndia. Value of Money, Quantity Theory of Money, Fisher, Cambridge & KeynesApproach.
Money Market in India: Meaning and Importance of Money Market,Structure, Constituents, Instruments, Characteristics, Defects and RecentTrends in Indian Money Market. Devaluation of Money, Inflation and Deflation.
Unit-IIFinancial System and Intermediaries: Meaning, Importance and
Main Components of Financial System. Types, Working Process andFunctions of Financial Intermediary Institutions in India.
Capital Market in India: Meaning and Significance of Capital Market,Structure, Functions, Main Instruments and Recent Trends in Indian CapitalMarket.
Unit -IIICredit Creation by Bank: Credit Creation Process, Determination
of Money Supply and Total Bank Credit, Monetary Policy and Techniques ofCredit Control, Fiscal Policy.
Interest Rates: Various Rates in India (viz. Bond Rate, Bill Rate,Deposit Rates, etc.), Administered Rates and Market Determined Rates,Sources of Difference in Rates of Interest.
Unit-IVE-Banking: Meaning of core & Internet Banking. Scope, Operations,
Importance, Methods, Risk & Precautions in internet Banking, MobileBanking, Retail Banking.
12 / Syllabus / B.Com. Part - II
Electronic Data interchange (EDI): Introduction, Basics, Standards,Advantages, Future, Financial EDI.
Unit-VInstitutional Credit: Problems and Policies of Allocation of
Institutional Credit, Problems Between the Government and the CommercialSector, Inter-Sectoral and Inter-Regional Problems, Problems BetweenLarge and Small Borrowers.
Banking Reforms: Operation of Conflicting Pressure Before andAfter Bank Nationalization in 1969. Banking and Financial System Reforms,RBI Functions, Credit Policy in Present Setting and its Limitations.Books Recommended:1. Bhole L.M.: Financial Markets and Institutions; Tata McGraw-Hill Publishing Company, New Delhi.2. Kapila Raj and Kapila Uma: Banking and Financial Sector Reforms in India; Vol I, II, III and IV, Academic Foundations, Delhi.3. Khan M.Y.: Indian Financial System : Theory and Practice; Vikas Publishing House, New Delhi.4. Madura Jeff: Financial Markets and Institutions:West Publishing Co., New York.5.Saunders Anthony: Financial Institutions Management a Modern Perspective; Irwin Publication, McGraw Hill Co., New York.6.Srivastava.R.M.Management of Indian Financial lnstitutions;Himalaya Pub. House, Mumbai.7. Saraswat.Sharma,Gupta,Godha;Banking and Financial System, Ramesh Book Depot, Jaipur.8. Uppal R.K.: Indian Banking Industry and Information Technology (New Century Publications, New Delhi).
3- vkfFkZd iz'kklu ,oa foÙkh; izcU/k;kstuk%nks iz'u i= U;wure mÙkh.kkZ ad 72 vf/kdre vad 200izFke iz'u i= le; 3 ?kaVs vf/kdre vad 100f}rh; iz'u i= le; 3 ?kaVs vf/kdre vad 100
iz'u i= & izFke % foÙkh; izcU/kuksV % izR;sd iz'u i= esa ikap bdkà gksxh A izR;sd bdkà esa ls nks iz'u fn;s
tk;sxsaA ijh{kkfFkZ;ksa dks izR;sd bdkà esa ls ,d iz'u dk p;u djrs gq, dqy ikap iz'ugy djus gksxsaA de ls de rhu izkjfEHkd ,oa ljy fØ;kRed leL;k,a iwNh tk;sxhA
bdkà & 1foÙkh; izcU/k& vFkZ] {ks=] egRo vkSj lhek,¡ A eq[; foÙk vf/kdkjh
ds dk;ZA foÙkh; fo’ys”k.k& foÙkh; fooj.k] vk; fooj.k vkSj fpB~Bk] foÙkh;fo’ys”k.k dh rduhdA vuqikr fo’ys”k.k% ykHk] egRo ,oa lhek,aA rjyrkvuqikr] fØ;k’khyrk vuqikr vkSj ykHknk;d vuqikrA
bdkbZ& 2dks”k izokg fo’ys”k.k % dks”kksa ds L=ksr vkSj mi;ksx dk lS)kfUrd
igyw] dk;Z’khy iwath esa ifjorZu dk fooj.k vkSj dks”kksa ds L=ksarksa vkSj mi;ksx dkfooj.k rS;kj djukA
Syllabus / B.Com. Part - II / 13
jksdM+ izokg fo’ys”k.k % jksdM+ izokg fooj.k rS;kj djukA dks”k izokgfooj.k ,oa jksdM+ izokg fooj.k esa vUrjA
bdkbZ& 3foÙkh; fu;kstu vkSj iwokZuqeku% vFkZ] fo’ks”krk,a] izdkj] egRo] lhek,a
vkSj foÙkh; fu;kstu dks izHkkfor djus okys ?kVdA dk;Z’khyiwath dk izcU/k%vo/kkj.kk] izdkj]L=ksr] fu/kkZfjr rRo ,oa dk;Z’khy iwath dk vuqekuA ykxr&ek=k&ykHkfo'ys"k.kA
bdkbZ&4izkI;ksa dk izcU/k%vFkZ] mn~ns’;] egRo vkSj dk;ZALdU/k dk izcU/k% vFkZ] mn~ns’;] egRo LdU/k Lrj dks izHkkfor djus okys
?kVd vkSj LdU/k esa vUrj dh izfof/k;kaAiwath dh ykxr% vFkZ ,oa iwath dh ykxr vo/kkj.kk dk egRo] fofHkUu
foÙkh; lk/kuksa dhiwath dh ykxr] _.k iwath dh ykxr] iwokZf/kdkj va’k iwath dh ykxr] lerk
va’k iwath dh ykxr] izfr/kkfjr vk; dh ykxr] iawth dh Hkkfjr vkSlr ykxrA
bdkbZ & 5iwath ctVu%vFkZ] ifjHkk”kk] izfØ;k ,oa iwath ctVu dks izHkkfor djus okys
?kVdA fuf’prrk o vfuf’prrk ds vUrZxr iwath ctVu ewY;kadu dh izfof/k;kaAykHkka’k uhfr& ykHkka’k o ykHkka’k uhfr dk vFkZ] izdkj o lqn‘< ykHkka’k uhfr
ds vko’;d rRo] ykHkka’k uhfr dks izHkkfor djus okys rRo] ykHkka’k ekWMYl vkSj mudhizklafxdrkA
iz'u i=& f}rh; % vf/kdks"k.k ,oa foÙkh; iz.kkyhuksV % izR;sd iz'ui= esa ikap bdkà gksxhA izR;sd bdkà esa ls nksiz'u fn;s tk;sxsaA ijh{kkfFkZ;ksadks izR;sd bdkà esa ls ,d iz'u dk p;u djrs gq, dqy ikap iz'u gy djus gksxsaA
bdkbZ &1eqnzk% vFkZ] dk;Z ,oa Hkwfedk] eqnzk ds izdkj] ekSfnzd eku] uksV fuxZeu dh
fof/k;ka] Hkkjr esa eqnzk vkiwfrZ ds oSdfYid mik;A eqnzk dk ewY;] eqnzk dk ifjek.kkRedfl)kUr] fQ’kj] dSfEczt ,oa dhUl n‘f”Vdks.kA
Hkkjr esa eqnzk cktkj% eqnzk cktkj dk vFkZ ,oa egÙo] Hkkjrh; eqnzk cktkjdh lajpuk ,oa vax] midj.k] fo’ks”krk,¡] nks”k ,oa vk/kqfud izo‘fr;k¡] eqnzk dkvoewY;u] eqnkz izlkj ,oa eqnzk ladqpuA
bdkbZ&2foÙkh; iz.kkyh ,oa e/;LFk laLFkk,¡ % foÙkh; iz.kkyh dk vFkZ] egRo
vkSj eq[; vaxA Hkkjr eas foÙkh; e/;LFk laLFkkvksa ds izdkj] dk;Z iz.kkyh vkSj dk;ZAHkkjr esa iw¡th cktkj % i¡wth cktkj dk vFkZ ,oa egÙo] Hkkjrh; iw¡th
cktkj dh lajpuk] dk;Z] izeq[k midj.k vkSj vk/kqfud izo‘fr;k¡AbdkbZ&3
cSadksa }kjk lk[k l‘tu % lk[k l‘tu dh izfØ;k] eqnzk vkiwfrZ vkSj dqycSad lk[k dk fu/kkZj.k] ekSfnzd uhfr ,oa lk[k fu;a=.k dh rduhdsa] jktdks”kh;&uhfrA
14 / Syllabus / B.Com. Part - II
C;kt&njsa& Hkkjr esa izpfyr fofHkUu C;kt njsa ¼tSls ck.M nj] fcy nj]tek nj vkfn½ iz’kklfud njsa ,oa cktkj fu/kkZfjr njsa] C;kt dh njksa esa vUrj dsfofHkUu lzksrA
bdkbZ&4 bZ&cSafdx % eq[; ,oa baVjusV cSafdx dk vFkZ] {ks=] dk;Z] egRo] fof/k;ka]
baVjusV cSafdax eas tksf[ke o lko/kkfu;ka] eksckbZy cSafdax] [kqnjk cSafdaxbysDVªksfud MkVk vUr% ifjorZu& ifjp;] vk/kkj] ekud] ykHk]
Hkfo”;] foÙkh; EDI
bdkbZ&5laLFkkxr lk[k % laLFkkxr lk[k ds vkoaVu dh leL;k;sa ,oa uhfr;ka %
ljdkj ,oa okf.kfT;d {ks= ds e/; leL;k;sa] vUroxhZ; vkSj vUr{ksZ=h; leL;k,a]o‘gn vkSj y?kq _.kx‘fgrkvksa ds chp dh leL;k,aA
cSafdx lq/kkj% 1969 esa cSadks ds jk”Vªh;dj.k ds iwoZ rFkk i’pkr~ cSadks dsfØ;kdykikas ds lEcU/k eas fookfnr nckc] cSafdax ,oa foÙkh; O;oLFkk lEcU/kh lq/kkj]Hkkjrh; fjtoZ cSad ds dk;Z] orZeku ifjis{; esa lk[k uhfr ,oa lhek;saA4. GARMENT PRODUCTION AND EXPORT MANAGEMENT(To be offered by The Women Candidates in Girl’s Colleges only)Scheme Duration Max. Min. Pass Period Per
Marks Marks WeekTheory Paper I 3 hrs. 60 22 3Theory Paper II 3 hrs. 60 22 3Practical 4 hrs. 80 29 4
PAPER I : PATTERN MAKING AND DRESS DESIGNINGUnit-I
Fashion- Meaning, Terminology of fashion, sources of fashion, factors influ-encing fashion.Fashion cycle and forecasting.Indian and International fashion designer's.Readymade garments- Importance, scope and Quality problems in readymadegarments.
Unit-2Principles and advantages of eight head theory.Ideal proportions at different ages from one year child to an adult.Types of human Figures\Postures.Taking body measurements.Techniques in pattern making :-
a. Drafting b. Draping c. Flat PatternUnit-3
Fitting- Principles of fitting, Factors to be considered while Fitting, Commonfitting problems, remedying fitting defects of bodice, Sleeve & Skirt.
Grading- Definition, Principles of grading.Unit-4
Dress Designs- Structural, Functional and Decorative.Layout of fabric such as Print, Stripes, Plaids and checks.Color- Definition, Importance, Role of color in dress designing.Use of color and shading in designing.
Syllabus / B.Com. Part - II / 15
Unit-5Clothing- Origin, Functions and scope.Sociological, Psychological significance of clothing.Factor affecting selection of clothing for different age group and occasions.Costume designing for different occasions including accessories.
Paper - II (Elements of Marketing and Finance)Duration: 3 Hrs Max.Marks: 60
Unit-1Meaning of marketing - Types of Markets, Factors determin- ing size ofmarket, Consumer Behavior.
Unit-2Product- concept of product, consumer and industrial products, prod-uct life cycle.Product- Planning and Developing.
Unit-3Advertising- advertising media.Channels of Distribution- Whole sellers, Retailers.
Unit-4Cost profit analysis with special reference to marginal costing- ProfitVolume Ratio, Margin of safety and B.E.P. Analysis.
Unit-5Procurement of Researches- Finance- Procurement of working andfixed capital factors affecting size of working capital.Procurement of Inputs for Garment Production units- (Except Finance)
Practical- Pattern Making & Dress- DesigningDuration: 4 hrs Max. Marks: 80
Sessional- 40+40- Final Practical1. Introduction of eight head theory of stick figure- 9"-10"2. Drawing of different Posses.3. Samples of construction process-
I. Basic hand stitches. II. Seam and seam finishers.III. Darts, Pleats, Tucks, gathers. IV. Plackets & Fasteners.V. Piping and Facing.VI.Collars variation- Flat Peter Pan collar, Raised Peter Pan collar, Convertible collar.VII. Sleeves Variations-
-Slash and Spread method, Puff and Bishop Sleeve.-Sleeve Bodice combination- Magyar, Raglan sleeve.
4. Assignment- Sample collection:-a) Pattern of fabric & dress for childrenb) Types of fabric texture.
5. Project- Designing and preparing party wear dress for Child(age of 6-11 yrs.) ith accessories.
Suggested Readings -1. Erwin,Kinchen'clothing for moderns'-Macmillan Publishing,NEW York.2. Latze,Alpha & Heicn,'The wide work of clothing'The Ronald Press
Company,New Yok.3. Mathews Mary'Practcal Clothing Construction' 1&2.Cosmic Press Madras.4. Doongaji,S. and Deshpande R. -'Basic Process of Clothing Construction'.5. G.J.Sumanthi.'Elements of fashion and Apparel design'.6. Agarwal,Kothari: 'vipnan-prabandh'.
16 / Syllabus / B.Com. Part - II
7. Kindley,Burger : 'International Economics'.8. Davar,R.S.: 'Salesmanship and Publicity'.9. Srivastava & Agarwal:' Vipnan -prabandh'.10. Manaria,Joshi: 'Salesmanship and Practice of marketing in India'.
izFke iz'u i= & iSVuZ fuekZ.k ,oa ifj/kku vyadj.kvof/k& 3 ?k.Vsa vf/kdre vad & 60
bdkbZ & 1QS'ku& vFkZ] QS'ku 'kCnkoyh] L=ksr] QS'ku dks izHkkfor djus okys dkjd ,aoQS'ku pØAHkkjrh; ,ao vUrjk'Vªh; QS'ku fMtkbujAjsMhesM ifj/kku & egRo] {ks= ,oa xq.koÙkk lEcU/kh leL;k,aA
bZdkbZ & 2vkB eLrdh; iz.kkyh ds fl)kUr ,oa ykHk ,d o"kZ ls O;Ld O;fDr rd fofHkUuvk;q oxZ ds vknZ'k 'kjhjkuqikrAekuo 'kjhj ds izdkjA vkdfr 'kjhj dk eki ysukiSVZu fuekZ.k ds rjhds & ¼v½ MªkfVax ¼c½ Mªsfiax ¼l½ ySv iSVZu
bZdkbZ & 3fQfVax & fl)kUr] fQfVax lEcU/kh dkjd] lkekU; fQfVax leL;k,a & LdZV]
cktw o ckWMht dh fQfVax leL;kvksa dk lek/kku djukA xzsfMax & vFkZ ,oa fl)kUrAbZdkbZ & 4
Mªsl fMtkbZu & lajpukRed] dk;kZRed ,ao ltkoVhAfizUV] /kkjhnkj] pkS[kkus okys oL=ksa dk ysvkmV rS;kj djukAjax& ifjHkk"kk] egRo] ifj/kku fMtkbu esa jax dh HkwfedkA
bZdkbZ & 5oL= & mn~Hko] dk;Z ,oa {ks= AoL=ksa ds lkekftd ,oa eukSoSKkfud izHkko] fofHkUu vk;q oxZ o voljksa gsrq oL=p;u dks izHkkfor djus okys dkjdAvolj fo'ks"k ds fy;s lEiw.kZ vaydj.kksa lfgr ifj/kku fMtkbu djukA
f}rh; iz'u i= & foi.ku ds rRo ,oa foÙkvof/k& 3 ?k.Vsa vf/kdre vad & 60
bZdkbZ & 1foi.ku dk vFkZ & cktkj ds izdkj] cktkj ds vkdkj dks izHkkfor djus okys ?kVdAmiHkksDrk O;ogkjA
bZdkbZ & 2mRikn & mRikn dh vo/kkj.kk] miHkksDrk ,oa vkS/kksfxd mRikn] mRikn thou& pØAmRikn fu;kstu ,oa mRikn fodklA
bZdkbZ & 3
Syllabus / B.Com. Part - II / 17
foKkiu& foKkiu ds ek/;eAforj.k ds ek/;e & Fkksd foØsrk ,oa [kqnjk foØsrkA
bZdkbZ & 4ykxr ykHk fo'ys"k.k & lhekUr ykxr ds fo'ks"k lanHkZ esaAykHk & ek=k vuqikr] lqj{kk {ks= vkSj le foPNsn fo'ys"k.kA
bZdkbZ&5lalk/kuksa dh vf/kizkfIr & foÙk] dk;Z'khy iwath ,oa LFkk;h iwath dh vf/kizkfIrAdk;Z'khy iwath ds vkdkj dks izHkkfor djus okys ?kVdA
ifj/kku fuekZ.k bdkbZ ds fy;s buiqV dh izkfIr ¼foÙk dks NksM+dj½
izk;ksfxd&iSVuZ fuekZ.k ,oa ifj/kku vyadj.kle; & 4 ?k.Vsa iw.kkZad & 80 U;wure mÙkh.kkZad &29
¼l=kad & 40$40 izk;ksfxd ijh{kk½1- vkB eLrdh; iz.kkyh ,ao fLVd vkd`fr ¼9"& 10"½ dk ifjp;A2- fofHkUu 'kjhj eqnzkvksa dk fp=.kA3- fuEufyf[kr uewus cukuk%&
1-gkFk ds VkadsA 2- flykbZ o flykbZ ifjlTtkA3-MkVZ] IyhV] VDl] pqUuVA 4- cVu& ifV~V;ka ,oa cU/kdA5-ikbfiax o QsflaxA 6- dkWyj izdkj ¶ysV ihVj iSu] mBk gqvk
ihVj iSu] duofVZoy ihVj iSu dkyjA7- Lyho izdkj&LyS'k ,oa LizsM fof/k] iQ ,oa fc'ki cktw] esx;j] jsxykWu LyhoA
4- ,lkbuesaV &v- cPpksa ds oL= o ifj/kku ds iSVZuAc- oL= VsDlpj ds izdkjA
5- izkstsDV & 6&11 o"khZ; ckyd@ckfydk ds fy, ikVhZ esa iguus gsrq ifj/kku dklgk;d vyadj.kksa lfgr fMtkbu djuk ,oa rS;kj djukA
5. COMPUTER APPLICATIONS
Note:1. Ten questions will be set in all papers taking two questions from each
Paper Name(Theory) Exam
Hours
Max
Marks
Paper I Programming with C 3 65
Paper II Internet & Web Programming 3 65
Total of Theory 130
Paper Name (Practical)
Practical 3 70
Total of Practical 70
Grand Total(Theory + Practical) 200
18 / Syllabus / B.Com. Part - II
unit. Students will have to attempt one question from each unit.2. At least 3 classes of theory and 3 classes for practical should be
assisgned to the students.3. Each practical exam is to be conducted by two examiners one External
and one Internal Examiner. External examiner should be senior lecturerfrom jurisdiction of other universities. Question paper of PracticalExamination will be prepared by External; Students have to performexercise on computer. Exercise must be written in answer books inproper documentation. Marks distribution for Practical of 75 marks isas undera) Four Exercise of 10 marks each 40 Marks
(Logic 04, Execution 03, Documentation 03)b) Viva-Voce 20 Marksc) Laboratory Exercise File 10 marks
PAPER I - PROGRAMMING WITH CUnit – I
Basic concepts of programming: Characteristic & Implementationof Algorithm, Flow Chart Symbols, Benefit and Limitations; Decision Table,Pseudo Code. Programming Techniques: Top down, Bottom up, Modular,Structured, Features, Merits, Demerits and their Comparative study.
Unit-IIStructure of C Program; Character Set, Tokens, Variable, Constant;
Data Types; Operator, Expressions, Type Conversions; Console Input-Outputfunctions; Control Flow Statements and Blocks, Branching statements andLabels.
Unit-IIILoop Structure: While, Do while, For, Modular programming: Basic
types of function, Declaration and definition, Function call, Parameterpassing, Recursion, Scope of variables, Storage classes.
Unit-IVArrays: Declaration and use of Array, Array manipulation; Searching,
Insertion, Deletion of an element, Strings as array of characters, Standardlibrary string functions. Pointer: Declaring & Initializing pointers, Accessinga variable and address of a variable, Pointer expressions, Pointers andFunction Arguments, Pointers and Arrays,
Unit-VStructure, Union: Declaration and use. Programs to show the use
of structure, union; Concept of Files, Basic Functions for File Handling,Basic Input/Output operations on files.Reference Books:-1. Programming In C By Gottfried (Tata McGraw Hill)2. C Programming Language By Kernighan (Prentice Hall Of India)3. C Programming By R.B. Patel, Khanna Publication.4. Let Us C By Yashwant Kanetkar (BPB Publication)
Paper II Internet and Web ProgrammingUnit I
Data communication, Transmission Media- Coaxial, UTP, Optical-Fiber, Wireless, Components of Computer Networks, Transmission Mode-Simplex, Half Duplex, Full Duplex, LAN, MAN, WAN, the OSI Model, TCP/IP
Syllabus / B.Com. Part - II / 19
and others main protocols used on the Web;Types of wirelesscommunication ( Mobile, WiFi, WiMAX, Bluetooth, Infrared - concept anddefinition only). Software Piracy, Firewall, Threats, Hacking and Cracking(basic concepts only for these topics)
Unit IIEvolution of Internet, Introduction to the terms LAN, WAN, MAN,
Basic internet terms ( Client, Server, MODEM, Web page, Web site, Homepage, Browser, URL, ISP, Web server, Download & Upload, Online & Offlineetc), Internet applications (Remote login, VoIP, Video Conferencing, Audio-Video streaming, Chatting etc). Identify and solve basic problems related toconnecting to networks and the Internet. E-Mail, Advantages, How it's Works?Anatomy of an e-mail Message, basic of sending and receiving, E-mailProtocol.
Unit IIIIntroduction to World Wide Web: History, Working of Web Browsers,
Its functions, Search engine category, Concept of Hyper Text TransferProtocol (HTTP), Web Servers, Web Browser's-Working of Browser, InternetExplorer, Web publishing Document Interchange Standard, Component ofWeb Publishing, Site and Domain Name, Overview of Intranet and itsapplications.
Unit IVHTML, Designed Tools, HTML Editors, Issue in Web Site Creations
and Maintenance, FTP S/W for Upload Website, Elements of HTML & Syntax,Building HTML Documents, Use of Font Size and Attributes, Backgrounds,Formatting tags, Images, Hyperlinks, div tag, List Type and its Tags, TableLayout, , Use of Frames and Forms in Web Pages. Working with Style sheet:Elements and different Type of style sheet; Introduction to Java Script:Identifier & operator, control structure, functions, Predefined functions,numbers & string functions, Array in Java scripts.
Unit VBasic of Cyber Security and Cyber Crime: Computer Ethics and
Application Programs, Cyber Law, Introduction to IT laws & Cyber Crimes -Internet, Hacking, Cracking, Viruses, Virus Attacks, Software Piracy,Intellectual property, Legal System of Information Technology, SocialEngineering, Mail Bombs, Bug ExploitsReferences:1. Internet and Web Page Designing By V.K Jain (BPB)2. Internet & Web Design By A. Mansoor, Pragya Publications.3. Web Enabled Commercial Application Development Using HTML,
DHTML , java script, Perl CGI By Ivan Bayross (BPB)4. Cyber Security by Nina Godbole & Sunit Belapure5. Computer Forensics by Marie- Helen Maras
6. TOURISM AND TRAVEL MANAGEMENTScheme :Min. Pass Marks - 72 Duration - 3 Hrs. Max. Marks - 200
Paper - I & Paper - II (60 + 60 = 120)Project Report & Viva-Voce (50 Marks)Internal Assessment (15 + 15 = 30 Mark)
Note : Every Student will have to undergo four weeks Training in a turist
20 / Syllabus / B.Com. Part - II
agency or a Hotel after I year and II year. He will have to submit a trainingreport after completion of training each year as mentioned above. The reportwill carry 50 marks.
PAPER – I TRAVEL AGENCY MANAGEMENTMax. Marks : 60
Note: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.
Unit ITravel Agency and IntroductionTravel Agency : Brief history and present scenario
Unit IIFunctions of travel agency, Department of Travel agencyWorking of a travel agencyTravel terminology
Unit IIITravel agent : Role and function in tourism industry.Tour operator : Kinds and roleGuide and Escord : Duties and responsibilities, training package tours.
Unit IVFares : Definition, type, detailsIata Air Ticketing (Old style manually issued ticket)
Unit VABC-Introduction and handlingSome important circuitsRecommended Books :Jugmohan Negi : Travel Agency and Tour Operation.P.C. Sinha : Tourism Transport and Travel ManagementValenu L. Smith : Hosts and Guest, Philadelphia, 1990Bani Kant Kakati : The Mother Goddess Knamakhya Guwahati
Paper II : HOSPITALITY MANAGEMENTMax. Marks 60
Note: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.
Unit IPrinciples of Grading Hotel-Star, categorization-Function of classifica-tion committee.Rule and Regulation.Laying of House keeping department, duties of principal staff.
Unit IIRules of guest floor-Majds Cart-Bed making room maintenance proce-dure.Procedure for requesting fresh Iinen-Guest suppliesRecords kept in floor linen room.Par stock lost and fund procedure, cleaning methods, agents.Wake call procedure seanty baggage procedure.
Unit IIILeft luggage procedure.Keys and keys control types of keysRoom maintenance, lobby and lounge maintenance.
Syllabus / B.Com. Part - II / 21
Inspection of checked out rooms.Unit IV
Case study, guest fall ill, death in hotel, fire in hotel,Unit V
vandalism, cuisines: type of cuisine, catering - meaning, classificationservices types of services layout of table cover, menu, types, planning,control systems in catering, area methods of cooking, organization ofrestaurant, duties and responsibilities of principal staff of catering.Recommended Books :Hotel and Restaurant Guide India, New Delhi, 1997F & B Service, Sudhir Andrews, TmW.
7. FOREIGN TRADE MANAGEMENTScheme Duration Max. Marks Min Pass MarksPaper-I 3 hrs. External Marks = 85 + Internal Marks = 15 72Paper - II 3 hrs. External Marks = 85 + Internal Marks = 15Note: Each paper shall consist of five units. Two questions will be set from
each unit. Candidates are required to attempt five questions in all se-lecting one question from each unit.
PAPER -1 : FOREIGN TRADE FINANCING & PROCEDURESUnit-I
Foreign Trade Financing Methods & Terms of Payment : Methodsof Payment, Negotiations of Export Bills, Documentary Credit and CollectionProcedure, Pre and Post Shipment Export Credit, Bank Guarantees, ForeignExchange Regulations.
Unit-IISources of Finance for Foreign Trade : Import and Export Credit by
Commercial Banks, Export-Import Bank of India, Export-Credit GuaranteeCorporation of India. IDBI - Export Finance for Small Scale Industries.
Unit-IIIInternational Financial Market Instruments : GDRs, ADRs, IDRs,
Euro-. Bonds, Euro-Loans, Repos. CPs, Derivatives, Loan syndication andEuro – deposits.
Unit-IVForeign Exchange Rates : Meaning, Types, Importance and
Determination of Froeign Exchange Rates. Fluctuations in the rates ofExchange.
Unit-VInternational Monetry System : International Monetry Funds -
Objectives, Sources of Funds, Lending Operations, Standby Arrangements,International Monetry Reforms, Problems of International Liquidity, SpecialDrawing Rights, Procedure of SDRs Allocation, SDRs in India.Books Recommended:1. Bhole L.M. : Financial Markets and Institutions; Tata McGraw-Hill, New
Delhi.2. Avadhani, V, A. : International Finance : Theory and Practice, Himalaya
Publishing House, Delhi.3. Chaudhari, B. K. : Finance of Foreign Trade and Foreign Exchange,
Himalaya Publishing House, Delhi.4. Sundharam, K.P;M. : Money, Banking and International Trade, Sultan
Chand & Sons, New Delhi.
22 / Syllabus / B.Com. Part - II
5. Sethi, T. T. : Money, Banking and International Trade, S. Chand & Co.,New Delhi.
6. Jain : International Financial Management, MacMillan India Ltd., NewDelhi.
7. Verghese, S.K. : Foreign Exchange and Financing of Foreign Trade,Vikas Publications, New Delhi.
8. Adhikary, Manab : Global Business Management, MacMillan, New Delhi.9. Buckley, Ardin : The Essence of International Money, Prentice Hall of
India, New Delhi.10. Tayeb, Monis H : The Global Business Environment - An Introduction,
Sage Publication, New Delhi.11. Parvez Asheghian and Bahman Ebrahim : International Business; Harper
Collins, London.12. Buckley, Adrian: Multinational Finance, Prentice Hall of India, New Delhi.13. Eitman, D. K. and A. I. Stenehill : Multinational Business Cash Finance,
Addison Weslay, Massachusetts.14. Wood, D. and J Byrne ; International Business Finance, McMillan, New
York.15. Zeneff, D. and J. Zwick : International Financial Management, Prentice
Hall, Int. Ed. New York.PAPER - II : ELEMENTS OF EXPORT MARKETING
Unit-IIntroduction : Need and Role of Exports, Basic Concepts of Export
Marketing, Analysis of Market Opportunities and Market Information, Modesof entering overseas markets.
Unit-IIInstruments of Export Promotion: Planning International Marketing
Operations, Product Policies, Distribution Channels, Promotion Abroad,Use of Mailing lists, Advertisments and Publicity Abroad, Participation inTrade Fairs and Exhibitions.
Unit-IIIProcess and Techniques: International Marketing Process and
Techniques - Direct Exporting, Indirect Exporting, Counter Trade, Licensing,Sub-Contracting, Joint Ventures, Project and Consultancy Exports.
Unit-IVOrganisation and Control: Organisation of International Marketing
Operations, International tendering, Procurement for Exports. Control overInternational Marketing Operations - Tariffs, Quotas, Antidumping /Countervailing Duties, Technical Standards, Exchange Controls and OtherNon-Tariff Measures.
Unit-VInternational Product and Pricing Decisions ; Product Selection for
Global Markets, Standardisation v/s Product Adaptation, New ProductDevelopment, Management of International Brands, Packaging andLabelling.
Factors influencing Pricing Decisions, International Pricing Policiesand Strategies.
Arbitration and Settlement of Disputes.Books Recommended:1. Stanton W. J., Etzel Michael J. and Walker Bruce J. : Fundamentals of
Marketing; McGraw-Hill, New York
Syllabus / B.Com. Part - II / 23
2. Kotler Philip and A. Gary : Principles of Marketing; Prentice-Hall of India,New Delhi.
3. Fulmer R. M.: The New Marketing; McMillan, New York.4. Cundiff, Edward W. and Stiu R. R.: Basic Marketing - Concepts, Decisions
and Strategies; Prentce-Hall, New Delhi.5. Bhattacharya R. L. and Varshney B. : International Marketing Management;
Sultan Chand, New Delhi6. Bhattacharya B : Export Marketing Strategies for Success; Global Press,
New Delhi.7. Keegan W. J : Multinational Marketing Management; Prentice Hall, New
Delhi.8. Kriplani V. : International Marketing; Prentice Hall, New Delhi.9. Taggart J. H and Moder Mott M. C. : The Essence of International Business;,
Prentice Hall, New Delhi.10. Kotler Philip : Principles of Marketing; Prentice Hall, New Delhi.11. Fayer Weather John : International Marketing; Prentice Hall, NJ.12. Paliwala, Stanley J. : The Essence of International Marketing; Prentice
Hall, New Delhi.13. Cherunilam Francis : International Marketing (Text and Cases); HPH,
Mumbai.14. Gupta, R. K. : Antidumping and Countervailing Measures, Sage
Publications, New Delhi.15. Ram, Paras : Exports : What, Where and How ?; Anupam Publications,
New Delhi.