+ All Categories
Home > Documents > Under Graduate Structure of Bachelor of Commerce (B.Com ...

Under Graduate Structure of Bachelor of Commerce (B.Com ...

Date post: 30-Dec-2021
Category:
Upload: others
View: 2 times
Download: 0 times
Share this document with a friend
51
MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-2021) Under Graduate Structure of Bachelor of Commerce (B.Com.)(Regular) Marks 70+30=100 Passing Standard 28+12=40 :-> Course Structure: Semester-1 Subject Code Paper No. Type of Course Name of Paper Teaching Hours Credits 23103 SS101 Soft Skill Personality Development 15x01=15 01 23104 FC102 Foundation Course Time Management 15x2=30 02 23105 CC103 Compulsory Business Administration-I 15x3=45 03 23106 CC104 Compulsory Business Communication-I 15x3=45 03 23107 CC105 Compulsory Business Economics-I 15x3=45 03 23108 CC106 Compulsory Accountancy-I 15x3=45 03 23109 23110 23111 SE107(A) SE107(B) SE107(C) Subject Elective (Any One) Fundamentals of Entrepreneurship-I Business Mathematics-I Business Law-I 15x3=45 03 23112 23113 23114 23115 23116 23117 23118 23119 23120 23121 CE108 CE109 CE108 CE109 CE108 CE109 CE108 CE109 CE108 CE109 Core Elective (Any Group Two Papers) 1.Finance & Accounts-I: [Auditing-I] 2.Finance & Accounts-II [Corporate Accounting-I] 1.Statistics-I [Advance Statistics-I] 2. Statistics-II [Mathematical Statistics-I] 1. Banking & Insurance-I [Fundamentals of Banking-I] 2. Banking & Insurance-II [Fundamentals of Insurance-I] 1.Marketing –I [Principles of Marketing-I] 2.Marketing-II [International Marketing-I] 1.M.I.P.-I [IT & Its Application-I] 2.M.I.P.-II [Computer Organisation] 15x3=45 03 Total Credits for Semester-I 24
Transcript

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-2021)

Under Graduate Structure of Bachelor of Commerce (B.Com.)(Regular)

Marks 70+30=100

Passing Standard 28+12=40

:-> Course Structure:

Semester-1

Subject

Code

Paper No. Type of

Course

Name of Paper Teaching

Hours

Credits

23103 SS101 Soft Skill Personality Development 15x01=15 01

23104 FC102 Foundation

Course

Time Management 15x2=30 02

23105 CC103 Compulsory Business Administration-I 15x3=45 03

23106 CC104 Compulsory Business Communication-I 15x3=45 03

23107 CC105 Compulsory Business Economics-I 15x3=45 03

23108 CC106 Compulsory Accountancy-I 15x3=45 03

23109

23110

23111

SE107(A)

SE107(B)

SE107(C)

Subject

Elective

(Any One)

Fundamentals of Entrepreneurship-I

Business Mathematics-I

Business Law-I

15x3=45 03

23112

23113

23114

23115

23116

23117

23118

23119

23120

23121

CE108

CE109

CE108

CE109

CE108

CE109

CE108

CE109

CE108

CE109

Core Elective

(Any Group

Two Papers)

1.Finance & Accounts-I:

[Auditing-I]

2.Finance & Accounts-II

[Corporate Accounting-I]

1.Statistics-I

[Advance Statistics-I]

2. Statistics-II

[Mathematical Statistics-I]

1. Banking & Insurance-I

[Fundamentals of Banking-I]

2. Banking & Insurance-II

[Fundamentals of Insurance-I]

1.Marketing –I

[Principles of Marketing-I]

2.Marketing-II

[International Marketing-I]

1.M.I.P.-I

[IT & Its Application-I]

2.M.I.P.-II

[Computer Organisation]

15x3=45 03

Total Credits for Semester-I 24

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-2021)

Subject

Code

Paper

No.

Type of Course Name of Paper Teaching

Hours

Credits

Semester-II

23122 SS201 Soft Skill Leadership Development 15x01=15 01

23123 FC202 Foundation

Course

Environmental Studies 15x2=30 02

23124 CC203 Core Course Business Administration-II 15x3=45 03

23125 CC204 Core Course Business Communication-II 15x3=45 03

23126 CC205 Core Course Business Economics-II 15x3=45 03

23127 CC206 Core Course Accountancy-II 15x3=45 03

23128

23129

23130

SE207

SE207

SE207

Subject Elective

(Any One)

Fundamentals of Entrepreneurship-II

Business Mathematics-II

Business Law-II

15x3=45 03

23131

23132

23133

23134

23135

23136

23137

23138

23139

23140

CE208

CE209

CE208

CE209

CE208

CE209

CE208

CE209

CE208

CE209

Core Elective

(Any Group Two

Papers)

1.Finance & Accounts-III:

[Auditing-II]

2.Finance & Accounts-IV

[Corporate Accounting-II]

1.Statistics-III

[Advance Statistics-II]

2. Statistics-IV

[Mathematical Statistics-II]

1. Banking & Insurance-III

[Fundamentals of Banking-II]

2. Banking & Insurance-IV

[Fundamentals of Insurance-II]

1.Marketing –III

[Principles of Marketing-II]

2.Marketing-IV

[International Marketing-II]

1.M.I.P.-III

[IT & Its Application-II -Excel]

2.M.I.P.-II

[Programming Language "C"]

15x3=45 03

Total Credits for Semester-II 24

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 1 of 49

B.Com.

SEMESTER – I

SOFT SKILL: Paper No. SS101

Title of the Paper: Personality Development Credits: 02

SUBJECT CODE: 23103

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Introduction to Personality

a) Basic of Personality

b) Human growth and Behavior

c) Theories in Personality

d) Motivation

18

Unit–2

Communication skills and Personality Development

a) Intra personal communication and Body Language

b) Inter personal Communication and Relationships

c) Leadership Skills

d) Team Building and public speaking

18

Unit–3

Techniques in Personality development I

a) Self confidence

b) Mnemonics

c) Goal setting

d) Time Management and effective planning

17

Unit–4

Techniques in Personality Development II

a) Stress Management

b) Meditation and concentration techniques

Techniques in Personality Development III

a) Self hypnotism

b) Self acceptance and self growth

17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Major Readings:

1. Personality Development by Rajiv K. Mishra. Rupa & Co.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 2 of 49

B.Com.

SEMESTER – I

FOUNDATION COURSE: Paper No. FC102

Title of the Paper: Time Management Credits: 02

SUBJECT CODE: 23104

Total Marks: 100 Marks*

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1 Time Management Concept and importance 18

Unit–2 Effective Use of Time 18

Unit–3 Methods of Time Utilization 17

Unit–4

Graphics, Charts and Electronic Media and Time Saving

Techniques

Communication Methods and Time Management

17

EVALUATION:

Test 50 Marks*

Total 50 Marks

Major readings:

Reuben Ray, Time Management: Himalaya Publication, 2008

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 3 of 49

B.Com.

SEMESTER – I

CORE COURSE: Paper No. CC103

Title of the Paper: Business Administration – I Credits: 03

SUBJECT CODE: 23105

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed of syllabus Teaching

Hours

Marks/

Weight

1

Management: Introduction, Definition Characteristics, Importance,

Functions Of Management. Managerial roles (Mintzberg).

Scientific management: concept, importance, resistance, time study

and motion study.

12 18

2

Functional areas of management: Production, marketing, human

resource management, financial management

Planning: meaning, types, process, merits and demerits, corporate

planning

11 18

3

Decision making: concept, characteristics, importance, types, stages

and bounded rationality.

Management by objective: meaning characteristics, Steps, Merits

and Demerits.

11 17

4

Management of Change: concept, nature, process of planned

change, resistance to change, emerging horizons of management in

a changing environment.

Organization: concept, characteristics of an ideal organizations,

guiding principles of organization, advantages and disadvantages of

organization.

11 17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference / Text –Books / Additional Reading:

1. Drucker Peter F: Management Challenges for the 21st century, Butterwarth, Heinemann Oxford

2. Weihrich and kootz et. al: Essentials of management. Tata McGraw Hill, New Delhi.

3. Fredhuthans: organizational Beharour Mc. Graw Hill, New York

4. Louis A Allen: Management and Organization. Mc Graw Hill. Tokyo.

5. Ansoff H.I: Corporate Strategy: Mc Graw Hill. New York

6. Haonplon. David R. Modern Management McGraw Hill New York.

7. Stoner and freeman; Management prestice l hall New Delhi.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 4 of 49

B.Com.

SEMESTER – I

CORE COURSE: Paper No. – CC104

Title of the Paper: Business Communication-I Credit : 03

SUBJECT CODE: 23106

Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objectives:

1) To understand the concept, process and importance of communication

2) To gain knowledge of media of communication

3) To develop skills of effective communication – both written and oral

4) To make students familiar with information technology

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit – 1

Introduction to Communication & Process of Communication:

Meaning and definition of Communication

� Process of Communication – Feedback and its role in

communication

� Forms of Communication:

(Verbal and Non Verbal Communication; Detailed Advantages and

Disadvantages of Oral and Written form of Communication)

� Channels of Communication: Upward Communication;

Downward Communication; Horizontal Communication;

Diagonal Communication; Grapevine; Consensus

� Networks of Communication

45

18

Unit – 2

Information Technology for Communication:

FAX; Computers; E-Mail; Internet; Audio & Video Conferencing;

SMS; Voicemail (Advantages and Disadvantages of all the above

technology) Mass Media Communication:

� Print Media (Newspapers, Magazines)

� Broadcast Media (TV, Radio)

� Outdoor Media (Hoardings, Billboards etc.)

18

Unit – 3

(A) Layout of A Business Letter:

� Mandatory Parts: (Letterhead; Date; Inside Address; Salutation;

Body of the Letter; Complimentary close; Signature; Designation)

� Optional Parts of a Business Letter: (Ref. Line.; Attention Line;

Enclosure; Postscript; Identification mark)

(B) Selected Business Terms:

(1)Bonded Warehouse (2) Bill of Lading (3) C.O.D (4) C.I.F. (5)

E.&O.E. (6) Consignment (7) Debit Note (8) Credit Note(9)

Demurrage (10) Ex- Warehouse (11) Freight (12) F.O.B.(13) F.O.R.

(14) Hypothecation (15) Letter of Credit (16) GST(17) Pilferage (18)

Power of Attorney (19) Trademark (20) C.W.O.

17

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 5 of 49

Unit – 4

(A) Letters of Enquiries & Replies:

Salient points of Enquiry letters and its replies

Solicited and Unsolicited Enquiry letters

(B) Letters of Quotations

17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference / Text –Books / Additional Reading:

1. Business Communication - K. K. Sinha - Galgotia Publishing Company, New Delhi.

2. Media and Communication Management - C. S. Rayudu - Himalaya Publishing House, Bombay.

3. Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand & Sons, New Delhi.

4. Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai

5. Business Communication – Homai Pradhan, Bhende D.S., Thakur Vijaya

6. Business Communication (Principles, Methods and Techniques) Nirmal Singh - Deep & Deep

Publications Pvt. Ltd., New Delhi.

7. Business Communication - Dr. S.V. Kadvekar, Prin. Dr. C. N. Rawal and Prof. Ravindra

Kothavade - Diamond Publications, Pune.

8. Business Correspondence and Report Writing - R. C. Sharma, Krishna Mohan - Tata McGraw-

Hill Publishing Company Limited, New Delhi.

9. Business Communication and Organizational Management – Rohini Aggrawal – Taxman

10. Business Communication Strategies – Monipally Mathukutty M.- Tata McGraw –Hill Publishing

Company Limited, New Delhi.

11. Handbook of Communication – Narula Uma

12. A Handbook of Commercial Correspondence – A. Ashley – Oxford University Press

13. Business Communication and Organizational and Management – C.B. Gupta

14. Comprehensive Business Communication – Saroj Karnik, P.P.Mehta,- P.V.Kulkarni

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 6 of 49

B.Com.

SEMESTER – I

CORE COURSE: Paper No. CC105

Business Economics – I

SUBJECT CODE: 23107

Credits: 03

Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Marks

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.

18

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.

17

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.

18

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).

17

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 7 of 49

* (1) Five questions of equal marks shall be drawn by the paper setter.

(2) Four questions shall be drawn from four units (1 question from each unit)

(3) The 5th

questions shall be of short notes drawn from the four units. Four short-notes shall be

given out of which two short-notes have to be answered.

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 MarkS

Seminar/Attendance 05 Marks

Total 30 Marks

Reference Books:

1. Micro economics: K.K. Dewett, S. Chand Publication

2. Micro economics: M.C. Vaish, Vikas Publication

3. Micro Economics: M. L. Seth, Lakshmi Narayan Agarawal Publication

4. Principles of Micro Economics: Mishra & Puri, Himalaya Publication House

5. Business Economics: V. G. Mankar, Himalaya Publishing House

6. Managerial Economics: Vanith Agrawal, Pearson Education

7. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd.

8. Business Economics : R. K. Lekhi, Kalyani Publishers

9. Business Economics: D. M. Mithani, Himalaya Publishing House

10. Business Economics: P. N. Chopra, Kalyani Publishers

11. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers

12. Managerial Economics: Varshney and Maheswari, Sultan Chand

13. Business Economics: P. K. Mehta, Tax Mann Publication.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 8 of 49

B.Com.

SEMESTER – I

CORE COURSE: Paper No. CC106

Title of Subject: Accountancy-I Credit: 03

SUBJECT CODE: 23108

Total Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks

Objective: The objective of this course is to enable the students to have such minimum knowledge of

mathematics as is applicable to business and economic situations.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Sale of firm to a Company:

� Introduction, Ascertaining the purchase

consideration, distributions of share and debenture

entries and account in the books of firm

12 18+8

Unit- II

Piece meal distribution of cash along with partners:

Theory and practices of

� surplus capital method

� maximum loss method

11 18+8

Unit- III

(only theory):

Single entry system:

Accounting Standard and principle outlines:

� Introduction, Meaning, Definition, History, Nature,

objective , scope, Importance, summery of

International Accounting standard and Indian

Accounting standard

� Accounting principle and GAAP

11 17+7

Unit- IV

(only theory):

Accounting Standard

� AS-01 to AS-07

11 17+7

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 9 of 49

Reference / Textbooks/Additional Reading:

� Anthony R.N. and Ree ce J.S.-accounting principles

� Harishikesh Chakvaborty-Advanced accouncy-Oxford Press

� Gupta R.L. And Gupta V.K.- financial Accounting- Sultanchand & Sons.

� Rana T.J. and Dalal V.S.- Advanced Accountancy- Sudhir Publication

� Rana, Dalal Shah and Shah Accountacy, Sudhir Publication

� Financial Accounting Darpan Publication

� Financial Accounting C Jamanadas & Sons

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 10 of 49

B.Com.

SEMESTER – I

SUBJECT ELECTIVE:

Paper No. SE107(A)(EDP)

SUBJECT CODE: 23109

Title of the Paper: Fundamentals of Entrepreneurship – I Credits: 03

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Entrepreneur

Meaning & Definition of Entrepreneur, characteristics of

Entrepreneur, origin &development of Entrepreneur,

modern concept of Entrepreneur, deferens approaches of

Entrepreneur

Entrepreneurship

Meaning & Definition Entrepreneurship, development of

Entrepreneurship, factors affecting Entrepreneurship,

principals of Entrepreneurship, characteristics of

Entrepreneurship

12 18+8

Unit–2

Entrepreneurship development in India

Measures taken for edp in India, sources of capital for

Entrepreneur, entrepreneurship development

programmes , suggestions for edp, obstacles for edp in india

12 18+8

Unit–3

Entrepreneurship behavior & social responsibility

Meaning& nature of Entrepreneurship behavior , Indian

approach towards Entrepreneurship behavior , innovation

as a tool for Entrepreneurship behavior , contribution of

educational institution , social accountability of

Entrepreneurship

10 17+7

Unit–4

Entrepreneurship- small& medium enterprise

Meaning concept & nature of business enterprise,

meaning& concept of

small& medium enterprise , classification of small&

medium enterprise ,

benefits & challenges of SMEs, measures taken by govt,

to boost SMEs

sectors specifically reserved for SMEs

11 17+7

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 11 of 49

Reference / Text –Books / Additional Reading:

1. Tandon B.C.: Environment and Entrepreneur chugh publication, Allahabad.

2. Simmer A David,: Entrepreneurial Megabuks Jhon Wiley & sons, New York.

3. Shrivastav S.B.: Practical Guide to Industrial Entrepreneur sultan chand & sons & sons, New Delhi.

4. Prasanna Chandra: Project – Preparation, Appraisal & Implementation, Tata Mec - Graw Hill, New

Delhi.

5. Pandey I.M.: Venture capital, The Indian Experience, PHI, New Delhi.

6. Holl – j: Entrepreneurship – New Venture cretion, PHI. New Delhi.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 12 of 49

B.Com.

SEMESTER – I

SUBJECT ELECTIVE:

Paper No. SE107(B) (Business Mathematics)

Title of the Paper: Business Mathematics – I Credits: 03

SUBJECT CODE: 23110

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1 Limit: Limit of a function, Methods of evaluating limit of a

function, Some important limits. Practical Problems. 12 18+8

Unit–2

Differentiation:

Rule of addition & subtraction, multiplication, division,

chain rule, derivative of implicit function and derivative of

parametric equations. Application of differentiation in

Business & Economics Maximum and minimum values of a

function, average cost, marginal cost, average revenue,

marginal revenue, profit maximization.

12 18+8

Unit–3

Determinants:

Properties of determinants, Crammers’ Rule of

solving simultaneous equations. Calculation of values of

determinants into second & third order.

10 17+7

Unit–4

Matrices:

Definition, Types, Algebra of matrices, Ad-joint of a matrix,

elementary row or column operations; Solution of a system

of linear equation having unique solution involving not

more than three variables.

11 17+7

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Business Mathematics, D.C.Sancheti&V.K.Kapoor, S.Chand& Sons

2. Business Mathematics, J.K.Singh&Deepti Rani, Himaliya Publishing House

3. Business Mathematics, G.C.Patel& A.G. Patel, AtulPrakashan.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 13 of 49

B.Com.

SEMESTER – I

SUBJECT ELECTIVE:

Paper No. SE107(C) (BL)

Title of the Paper: Business Law – I Credits: 03

SUBJECT CODE: 23111

Teaching hours: 45

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Marks

Unit- I

LAW OF CONTRACT (1872): Nature of contract, Classification;

offer & Acceptance; Capacity of parties to contract; Free Consent

18

Unit- II Consideration; Legality of object: Agreement declared void;

Performance of contract, Discharge of contracts 18

Unit- III

Negotiable instrument Act 1881. Definition, Features of Promissory

note,Bill of exchange, Cheque: Types of crossing: negotiation

dishonor and discharge of negotiable instrument.

17

Unit- IV Foreign Exchange management Act 2000: Definitions and main

provisions 17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 MarkS

Seminar/Attendance 05 Marks

Total 30 Marks

Reference / Text –Books / Additional Reading:

1. Business Regularity Frame Work, B.S. Shah

2. Business Law : Tata Macgrow Hill

3. Mercantile Law : Sultanchand Publishers

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 14 of 49

B.Com.

SEMESTER – I

Core Elective: Paper No.-CE108

Title of the Paper: Finance & Accounts-I (Auditing-I) Credit: 03

SUBJECT CODE: 23112

Total Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks

Objective: The objective of this course is to be unable the students to have such minimum knowledge

of finance and accounting as it is applicable to business and corporate situations.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Auditing :

� Introduction, Meaning, Deification

� Characteristic of Auditing

� Book Keeping, Accountancy, Auditing and investigation

� Advantage and disadvantage of Audit

� Objective of Audit

Types of Audit:

� Classification of Audit on the Basis of nature wise, scope

wise

� Conduct of Audit and Audit by function

12 18+8

Unit- II

Audit Process :

� Audit Note Book

� Auditors working papers and evidence

� Audit Procedures

� Consideration for commencing audit

Audit Programs :

� Educational Audit Program

� Banking Company Audit Program

� Insurance Company Audit Program

� Hospital Audit Program

11 18+8

Unit- III

Internal Check System and internal control:

� Meaning, Definition, Characteristic of Internal Check

� Advantages and limitation of internal check

� Internal Check of Cash sales

� Internal Check for payment of wages

� Scope of internal control

� Internal Audit

� Objective of Internal Audit

� Distinguish of Internal Audit and Statutory Audit

11 17+7

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 15 of 49

Unit- IV

Recent Trend in Auditing

� Cost Audit- meaning, objective, Merit and Demerits,

Distinguish of Financial Audit and Cost Audit

� Management Audit- meaning, objective, Distinguish of

Management Audit and Statutory Audit

� Tax Audit- Including Current Slab

� Electronic Data Processing Unit EDP Audit- Introduction ,

EDP System, types of Computers, Internal Structure of

Computer, EDP control

11 17+7

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

Reference / Textbooks/Additional Reading:

� Gupta Kamal – Contemporary Auditing, Tata Mc Graw Hill

� Tondon B. N. –Principle of Auditing, S.Chand.

� Pagare Dinkar–Principles and Practice of Auditing, S. Chand.

� Sharma T. R. – Auditing Principles and Problems, Sahitya Bhavan, Agra.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 16 of 49

B.Com.

SEMESTER – I

CORE Elective: Paper No. CE109

Title of the Paper: Finance & Accounts-II (Corporate Accounting-I) Credits: 03

SUBJECT CODE: 23113

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: The objective of this course is to be unable the students to have such minimum knowledge

of finance and accounting as it is applicable to business and corporate situations.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Divisional Performance Measurement:

� Method for measuring divisional performance

o Return of investment method

o Residual income method

� Sales volume, contribution and controllable profit

12 18+8

Unit- II

Company Liquidation Accounts:

� Theory and practices of Liquidators final statement of

account

11 18+8

Unit- III

(only theory):

Banking Companies Account:

� General Legal Provision, Preparation of P & L A/c and

Balance sheet as per Schedule system, Accounting

treatment

Depreciation

� Meaning, definition, causes of depreciation, objectives,

various methods

11 17+7

Unit- IV

(only theory):

Valuation of Share

� Meaning, Definition, affecting factors, necessity, various

method

Value Added Accounting

� Meaning, concept and Definition of value added,

preparation of value added statement, uses of reporting

11 17+7

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 17 of 49

Reference / Textbooks/Additional Reading:

� Maheshwari S.N. – Advanced Accountancy, Vikas Publishing

� B, M. Agarwal – company Accounts, Suchita Publications

� R.L. Gupta – Radhaswamy, Advanced Accountancy, S. Chand

� Maheshwari S. N. – Corporate Accounting, Vikas Publishing

� M. C. Shukla- Advanced Accounts, S. Chand

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 18 of 49

B.Com.

SEMESTER – I

Core Elective (STATISTICS)

Title of the Paper: CE108

Statistics-I (Advanced Statistics – I) Credits: 03

SUBJECT CODE: 23114

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Linear Correlation:

Concept of bivariate data, Definition and types of

correlation, Definition of correlation coefficient (r), its

properties, interpretation of values of r, Methods of finding

correlation coefficient using Karl Pearson method for

bivariate data and for frequency distribution data,

Spearman’s method for finding rank correlation coefficient

forrepeated and non repeated ranks.

12 18+8

Unit–2

Regression:

Concepts of Regression, Regression line between y on x and

Regression line between x on y, Difference between

correlation and regression, properties of regression

coefficients. Simple Example.

12

18+8

Unit–3

Demographic Statistics:

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.

11

17+7

Unit–4

Matrix Algebra:

Definition of Matrix, Different types of matrices, Algebra of

matrices (Addition, Subtraction and Multiplication),

Determinant of a square matrix, Definition of adjoint 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.

10

17+7

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 19 of 49

Reference / Text –Books / Additional Reading:

1. Ken Black, Business Statistics, John Wiley & Sons (Asia) Pte Ltd. Singapore

2. J. K. Sharma, Business Statistics, Pearson, New Delhi.

3. Sancheti&Kapoor, Business Statistics, Sultan Chand & Sons, New Delhi.

4. Srivatava O.S.: A Text Book of Demography, Vikas publishing.

5. Trivedi and Trivedi: Business Mathematics, Pearson India Ltd. New Delhi

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 20 of 49

B.Com.

SEMESTER – I

Core Elective (STATISTICS)

Title of the Paper: CE109

Statistics-II (Mathematical Statistics – I) Credits: 03

SUBJECT CODE: 23115

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Permutation and Combination:

Meaning, Defination, Theorem, Premutation of things not

all different, Permutation when repetation are allowed,

Circular Permutation, Relation between Permutation and

Combination. Simple Examples.

12 18+8

Unit–2

Probability:

Random Experiment, Sample Space and Events. Rules of

Counting. Introduction to Probability, Mathematical or

Classical probability, Statistical or Empirical Probability

and Axioms of Probability. Basic laws of probability:

Addition Law, Multiplication Law, Conditional Probability

with illustrating examples.

12

18+8

Unit–3

Mathematical Expectation:

Discrete Random Variable. Probability function, probability

distribution function. Mathematical Expectation and its

properties. Simple examples

11

17+7

Unit–4

Binomial Distribution:

Bernoulli Trials, Introduction to Binomial Distribution,

Probability density function of binomial distribution, mean

and variance of binomial distribution, properties and uses of

binomial distribution with numerical examples.

10

17+7

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Mood, Gray bill & Bose: Introduction to Theory of Statistics.

2. V. K. Rohatgi: An introduction to Probability Theory & Mathematical Statistics.

3. Bansilal & S. Arora: New course in Mathematical Statistics

4. Gupta & V. K. Kapoor: Fundamental of Mathematical Statistics.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 21 of 49

B.Com. SEMESTER – I

Core Elective Paper No: CE108- BANKING & INSURANCE

Title of the Paper: Banking & Insurance-I (Fundamentals of Banking-I)

SUBJECT CODE: 23116

Credit: 03

Marks: 100 Marks Teaching Hours: 45

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks

Objective: The main objective of this course is to introduce the students to the basic concept of banking

as a financial intermediation service and bank as a financial institution.The study will make students learn

about the nature and evolution of banking & its operations.

UNIT DETAILED SYLLABUS MARKS /

WEIGHT

Unit – I

Concept of Banking: Origin of the word ‘Bank”, India’s Banking Structure

and organization of banks, Brief history of SBI, Monetary Systems, Banking

Technology, Credit Card-Travellers’ letters of credit Commercial letters of

credit, MICR Cheque, NPA( Non-Performing Assets)

18

Unit – II

Nature & Functions of Banking & Financial Institutions in India

Types of Banks, Banker-Customer Relations, Services rendered by banks,

Co-operative banking, different types of bank accounts, their main features,

process of opening of accounts, Bankers Obligations, Accounts of

individuals, Partnership firms, Joint stock companies.

18

Unit – III

Banking Regulation Act- Reserve bank of India

Primary functions of Bank: Accepting deposits: Demand deposits- Current

and Savings - Time deposits- Recurring and fixed deposits Granting Loans

and advances-Term loan, Short term credit, Overdraft, Cash Credit,

Purchasing, Discounting of Bills.

17

Unit – IV

Regional Rural and co-operative banks in India, Secondary functions of Bank:

Payment & collection of cheque, Crossing of cheque. Bills and promissory

notes, Safe Custody, Safe deposits vaults, Remittance of funds, Pension

Payments, Services by banks and its impact

17

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Khubchandan B.S.: Practices and Law of Banking; Macmillan, New Delhi.

2. Shekhar and Shekhar: Banking theory and practice: Vikas Publishing House, New Delhi.

3. Sayers R.S: Modern Banking; OxfordUniversity Press

4. PremkumarShrivastav: Banking theory and practice, Himalaya Publishing House

5. GordonNatrajan: Banking theory Law & Practice, Himalaya Publishing House

6. Banking kanoonanevyavhar (Gujarati) New Popular PrakashanSurat.

7. Taxman Publication:Basics of Banking, Indian Institute of Banking and Finance,

8. Mackmilan India Ltd: Priciples of Banking, Indian Institute of banking and Finance,

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 22 of 49

B.Com.

SEMESTER – I

CORE COURSE: Paper No. CE109-BANKING & INSURANCE

Title of the Paper: Banking & Insurance-II (Fundamentals of Insurance – I) Credits: 03

SUBJECT CODE: 23117 Teaching Hours: 45

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: The paper is concerned towards history of Insurance. This course enables the students to know the

fundamentals of Insurance. The course will make the students learn about the nature and evolution of insurance,

procedural part and documentation in insurance business

UNIT DETAILED SYLLABUS MARKS /

WEIGHT

Unit – I

An introduction to Insurance: Definition and Nature of Insurance

Evolution of Insurance, Purpose and need of insurance, Role and

Important of Insurance Nature of Life Insurance

18

Unit – II

Short details about various Insurance Institutions: Insurance as a security

tool, Economic and commercial significance of insurance, Functions &

characteristics of insurance, Career in Insurance,

18

Unit – III

Fundamentals of Agency law: Definition of an agent, Agents regulations,

agent’s compensation, Functions of the agent, Medical underwriting-

nomination-procedure for settlement of policy claim, Institutes for

Insurance Education and training.

17

Unit – IV

Types of insurance contract: Personal insurance, Property insurance:

Fundamentals/Features of Life Insurance Contract, Insurable interest,

Utmost good faith, Assignment and nomination, Warranties, Policy

construction, Insurance List of websites related to insurance industry

17

Break up of continuous internal evaluation:

Reference / Text –Books / Additional Reading:

1. Mishra M .N : Insurance Principles and Practises; S.Chand & Co; New Delhi

2. Insurance Regulatory Development Act 1999

3. Life Insurance Corporation Act 1956

4. Kshitij Patukale: Insurance for Every One; Macmillan India Ltd

5. I.C. -01 Principles of Insurance , Insurance Institute of India

6. McCarthy J.E. : Basic Marketing –A Managerial Approach :McGraw Hill ,New York.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 23 of 49

B.Com.

SEMESTER – I

Core Elective (MARKETING)

PAPER NO–CE108 Marketing-I (Principles of Marketing – I)

SUBJECT CODE: 23118 Total Marks: 100

Credit: 03

Marks: Semester End Examination: 70

Continues Internal Evaluation: 30 Objective: The objective of this course is to help students to understand the concept marketing and its

applications.

UNIT DETAILED SYLLABUS TEACHING

HOURS

MARKS /

WEIGHT

Unit – I

Introduction:

♣ Nature and scope of marketing

♣ Importance of marketing as a business function, and in the

economy

♣ Marketing concepts-traditional and modem

♣ Selling vs. marketing

♣ 4Ps-Marketing mix,

12 18

Unit – II

Marketing environment: Internal & External factors,

Consumer Behaviour: Nature, significance, scope and factors

influencing consumer behaviour

Market segmentation -concept and importance:

Bases of market segmentation for consumer market and business

market, Market targeting.

11 18

Unit – III

Product:

♣ Concept of product, consumer, and industrial goods

♣ Product planning and development

♣ Packaging -role .and functions

♣ Brand name and trade mark

♣ After sales service

♣ Product life cycle concept

11 17

Unit – IV

Price:

♣ Importance of price in the marketing mix

♣ Factors affecting price of a product/service

♣ Pricing Policies & Strategies, Resale Price Maintenance,

Discounts and rebates

11 17

InternalEvaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text –Books / Additional Reading:

1. Philip Kotler: Marketing Management Englewood Cliffs; Prentice Hall, NJ.

2. William M. Pride and O.C. Perrell: Marketing: Houghton-Mifflin Boston.

3. StantonW.J.,~Etzel Michael J„ and Walker Bruce J; Fundamentals of Marketing; McGraw-Hill, New York

4. Lamb ChariesW-.HaIr Joseph F., and McDaniel Carl: Principles of Marketing; South-Western-Publishing, Ohio

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 24 of 49

B.Com.

SEMESTER – I

CORE ELECTIVE:

Paper No. CE109–MARKETING

Marketing-II (International Marketing – I)

SUBJECT CODE: 23119 Total Marks: 100

Credit: 03

Semester End Examination: 70 Marks Internal Evaluation: 30 Marks

Objective: This course aims at acquainting student with the operations of marketing international environment

Unit

Detailed Syllabus Teaching

Hours

Marks

Unit: 1

International Marketing: Nature, definition, and scope of international

marketing; Domestic marketing vs. international marketing;

International marketing environment -external and internal.

12 18

Unit: 2

Identifying and Selecting Foreign Market: Meaning. Importance, Market

Selection Process. Determinants of Market Selection, Foreign market

entry mode decisions.

11 18

Unit: 3

Product Planning for International Market: Product designing;

Standardization vs adaptation.

International Pricing: Factors influencing international price; Pricing

process - process and methods; International price quotation and

payment terms.

11 17

Unit: 4

Promotion of Product/Services Abroad: Methods of international

promotion; Direct mail and sales literature; Trade fairs and exhibitions,

International Advertising; Personal selling.

11 17

InternalEvaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text –Books / Additional Reading:

1. Bhattacharya R.L. and Varshney B: International Marketing Management; Sultan Chand, New Delhi.

2. Bhattacharya B: Export Marketing Strategies for Success: Global Press, New Delhi.

3. Keegan W.J: Multinational Marketing Management; Prentice Hall, New Delhi.

4. Kriptani V: International Marketing; Prentice Hall New Delhi.

5. Taggart J.H and Moder Mott M.C: The Essence of International Business; Prentice Hall New Delhi.

6. Kotler Phillip: Principles of Marketing; Prentice Hall New Delhi.

7. Fayer Weather John: International Marketing; Prentice Hall, NJ.

8. Caterora P.M. and Keavenay S.M: Marketing an International Perspective; Erwin Homewood, Illinois.

9. Patiwala, Stanley J: The Essence of International Marketing: Prentice Hall, New Delhi.

10. Warren Keegen. Global Marketing. Prentice Hall of India

11. Philip R. Cateora& John I. Graham. International Marketing. Tata McGraw Hill

12. P.Subbarao. International! Business. Himalaya Publishing House

13. Francis Cherunilam. International Marketing, Himalaya Publishing House

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 25 of 49

B.Com.

SEMESTER – I

Core Elective – M.I.P.

Title of the Paper: CE108

Managerial Information Processing-I (IT & Its Application-I) SUBJECT CODE: 23120

Credit: 03

Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks [Based on Practical]

Unit Detailed Syllabus Teaching

Hours Marks /

Weight Unit-1 - Introduction: Block diagram of a computer, characteristics of

computer -Generation of computer: First, Second, Third, Fourth

and Fifth Classification of Computer system: Mini Computers,

Micro Computers, Mainframe computer, super computer. -Uses

and Application of Computer.

12 18

Unit-2 -Input Devices: Key board, mouse, and touch panel. -Display

Devices: LCD and LED Monitors, Touch Screens -Printer and

Scanner: Dot matrix, Line, Drum, Ink Jet, Laser, scanner. - Magnetic storage & Hard Disk, Optical storage technology, CDs,

DVDs. Flash memory, Memory stick (pen drive)

11 18

Unit-3 Representation: Representation of Number, Binary, Octal,

Hexadecimal number and its arithmetic.

-Representation of Integers, Representation of Fractions, Representation of Character, Characters codes (ASCII, EBCDIC,

UNICODE ) -Binary arithmetic’s: Binary addition and subtraction.

Binary Multiplication and Division with the help of long-hand

method.

-Conversion of Numbers: Conversation of number in Decimal,

Binary, Octal, Hexadecimal.

11 17

Unit-4 CPU organization: Registers, ALU, and Control Unit, execution

of instruction Primary Memory: RAM, ROM, Types of RAM and

ROM

-Introduction to buses, Read and write cycle, introduction to FSB,

PCI Bus and USB.

11 17

Internal Evaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference Books :

Tanenbaum A. S.: Structured Computer Organization, Prentice-Hall of India Pvt. Ltd. 2. V. RajaRaman:

Fundamentals of Computers

3. Alexis Leon, Mathews Leon: Information Technology

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 26 of 49

B.Com.

SEMESTER – I

Core Elective – M.I.P.

Title of the Paper: CE109

Managerial Information Processing-II (Computer Organization) SUBJECT CODE: 23121

Credit: 03

Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks[Based on Practical]

Unit Detailed Syllabus Teaching

Hours

Marks/

Weight

Unit 1

INTRODUCTION

-Concept of Hardware & Software, Classification of Pc

Software

I/O Devices, Overview of Basic Operating System,

Windows, Windows Environment, Desk top, file, folders,

icons, Windows, Explorer, Control Panel, Windows

Accessories, Recycle bin, Task bar. Introduction to Editors-

Edit, Note pad, Word pad.

12 18

Unit 2

WORD PROCESSING-I

Introduction to Word Processing, Examples of Some

Popular WP Packages & Applications of WP, Creation,

Editing, Formatting of Documents, Global Search &

Replacement of Text, header & footer, footnote &

endnote

11 18

Unit 3

WORD PROCESSING-II

Page layout, Table facility, Change Case facility, Tab

facility ,Mail Merge, Macros facility, Spelling checker &

other advanced features of MS Word.

11 17

Unit 4

PRESENTATION

Importance of presentation software, Introduction to Power

Point- Concept of slide & Presentation, slide layout,

different slide views, slide show options, Working with text

and Pictures, Presentation of slide show with Animation.

11 17

Internal Evaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text-Books / Additional Reading :Office-2007- BPB PublicationOffice-2007 Bible : John

Walenbach, Herb Tyson

1. Teach yourself Visually MS office 2007 – sherry kinkoph

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 27 of 49

B.Com.

SEMESTER – II

SOFT SKILL COURSE: Paper No. BCom–SS–201

Title of the Paper: Leadership Development Credits: 02

SUBJECT CODE: 23122

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1 Concept of Leadership 18

Unit–2 Theories of leadership 18

Unit–3 Leadership styles of Indian managers. 17

Unit–4

Leadership ethics

Leadership Development

Leadership Developmental Mechanisms Flowchart of

Leadership Development

17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Major Readings:

1. Unit No I, II, III, & IV from “Leadership and management” By A Chandramohan, Himalaya

Publishing House.

2. Unit No V From “Leadership and Team Building”By Uday kumar Haldar, Oxford University, New

Delhi .

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 28 of 49

B.Com.

SEMESTER – II

FOUNDATION COURSE: Paper No. BCom–FC–202

Title of the Paper: Environmental Studies Credits: 02

SUBJECT CODE: 23123

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1 The Multidisciplinary Nature of Environmental Studies:

Scope, Importance, Need for Public Awareness 18

Unit–2

Natural Resources:

Land Resources and Landuse Change, Land Degradation, Soil Erosion

and Desertification.

Water: Use and over Exploitation of Surface and Ground Water, Floor,

Droughts, Conflicts over Water.

18

Unit–3

Ecosystems:

Concept, Structure and Functions, Producer, Consumers and

Decomposers, Introduction, Types, Characteristics, Features of following

Ecosystem. (a) Forest Ecosystem (b) Grassland Ecosystem

17

Unit–4

Biodiversity:

Introduction, Definition: Genetic, Species and Ecosystem Diversity,

Biographical Classification of India, Productive Use, Biodiversity of

Global-National and Local Level.

Pollution:

Introduction, Definition, Causes, Effects, Control Measures of Pollution:

Air, Water, Soil, Marine, Noise. Thermal Nuclear Hazards. Solid Waste

Management: Causes, Effects and Control Measures.

17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference / Text –Books / Additional Reading:

1. Textbook of Environmental Studies for Undergraduate Courses by Erach Bharucha (Universities ress)

2. Agarwal, K.C.2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.

3. BharuchaErach, The Biodiversity of India, Mapin Publishing Pvt.Ltd., Ahmedabad— 380 013, India,

Email: [email protected] ( R)

4. Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill lnc.480p

5. Clark R.S., Marine Pollution, Clanderson Press Oxford (TB)

6. Cunningham, W.P.Cooper, T.H.Gorhani, E & Hepworth, M.T.2001.

7. Environmental Encyclopedia, Jaico Publ. House. Mumbai, 1196p

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 29 of 49

B.Com.

SEMESTER – II

CORE COURSE:

Paper No. BCom–CC–203

Title of the Paper: Business Administration–II Credits: 03

SUBJECT CODE: 23124

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed of syllabus Teaching

hours

Marks/W

eight

1

Organization structure : types of organization, formal and informal

organization, merits and demerits

Delegation of authority: process, importance, limitation, Priciples of

delegation. Authority and responsibility.

18+7= 25

2

Centralization and decentralization, Difference between

Centralization and decentralization, advantages and limitations.

Departmentation: meaning, objectives, bases, merits and demerits.

18+7= 25

3

Motivation: Definition, characteristics, importance, theories:

MASLOW, HERZBERG, M.C. GREGOR, financial and non

financial incentives.

Ledership: concept, styles Likert's system, Qualities for leadership.

17+8= 25

4

Managerial Control: meaning, importance, types, process, guiding

principles for effective control. Techniques of control� Budgetary

control, Break-even analysis, PERT and CPM.

E-commerce: meaning, types, difference between e-commerce and

traditional commerce-advantages and dis advantages.

17+8= 25

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference / Text –Books / Additional Reading:

1. Drucker Peter F: Management Challenges for the 21st century, Butterwarth, Heinemann Oxford

2. Weihrich and kootz et. al: Essentials of management. Tata McGraw Hill, New Delhi.

3. fredhuthans: organizational Beharour Mc. Graw Hill, New York

4. Louis A Allen: Mana-gement and Organization. Mc Graw Hill. Tokyo.

5. Ansoff H.I: Corporate Strategy: Mc Graw Hill. New York

6. Haonplon. David R. Modern Management McGraw Hill New York.

7. Stoner and freeman; Management prestice l hall New Delhi.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 30 of 49

B.Com.

SEMESTER – II

CORE COURSE: Paper No. BCom–CC–204

Title of the Paper: Business Communication – II Credits: 03

SUBJECT CODE: 23125

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit – 1

Merits and Demerits of Types of Communication:

� Upward Communication; Downward Communication; Horizontal

Communication; Diagonal Communication; Grapevine; Consensus

Barriers to Communication:

Physical barriers; Technical Barriers; Language Barriers; Socio-

Psychological Barriers; Status Barriers; Cross Cultural barriers.

� Overcoming of the above mentioned form of barriers to

communication.

45

18

Unit – 2

Order Letters and their Replies:

� Placing of an Order

� Acknowledgement of an Order

� Partial and Full Execution of Orders

� Demanding extension of Tim-limit for Order execution

� Substitute Offers

� Cancellation of an Order

18

Unit – 3

(C) Complaints & Adjustment Letters:

� Hints for drafting Complaint letters

� Various types of Complaints letters

(D) Adjustment Letters:

� Adjustment Policy of the Company

� Seller at fault

� Customer at fault

� Carrier/Transporter at fault

(E) Collection Letters:

� Sending statement of Account

� Reminder

� Inquiry and discussion

� Appeal and Urgency

� Demand and warning for legal action

17

Unit – 4

Application Writing:

� Solicited Application

� Unsolicited Application

� Preparing Bio-data

� Format of Resume

Format of CurriculamVitae (CV)

17

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 31 of 49

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Mars

Reference / Text –Books / Additional Reading:

1. Business Communication - K. K. Sinha - Galgotia Publishing Company, New Delhi.

2. Media and Communication Management - C. S. Rayudu - Himalaya Publishing House, Bombay.

3. Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand & Sons, New Delhi.

4. Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai

5. Business Communication – Homai Pradhan, Bhende D.S., Thakur Vijaya

6. Business Communication (Principles, Methods and Techniques) Nirmal Singh - Deep & Deep Publications

Pvt. Ltd., New Delhi.

7. Business Communication - Dr. S.V. Kadvekar, Prin. Dr. C. N. Rawal and Prof. Ravindra Kothavade -

Diamond Publications, Pune.

8. Business Correspondence and Report Writing - R. C. Sharma, Krishna Mohan - Tata McGraw- Hill Publishing

Company Limited, New Delhi.

9. Business Communication and Organizational Management – Rohini Aggrawal – Taxman

10. Business Communication Strategies – Monipally Mathukutty M.- Tata McGraw –Hill Publishing Company

Limited, New Delhi.

11. Handbook of Communication – Narula Uma

12. A Handbook of Commercial Correspondence – A. Ashley – Oxford University Press

13. Business Communication and Organizational and Management – C.B. Gupta

14. Comprehensive Business Communication – Saroj Karnik, P.P. Mehta, - P.V. Kulkarni

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 32 of 49

B.Com.

SEMESTER – II

CORE COURSE:

Paper No. BCom–CC–205

Title of the Paper: Business Economics – II Credits: 03

SUBJECT CODE: 23126

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Marks

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)

18

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).

17

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.

18

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.

17

* (1) Five questions of equal marks shall be drawn by the paper setter.

(2) Four questions shall be drawn from four units (1 question from each unit)

(3) The 5th

questions shall be of short notes drawn from the four units. Four short-notes shall be given

out of which two short-notes have to be answered.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 33 of 49

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference Books:

1. Macro Economics: H.L. Ahuja, S. Chand Publication

2. Macro Economics Theory and Policy: H.L. Ahuja, S. Chand Publication

3. A Course in Macro Economics: D. M. Mithani, Himalaya Publication House

4. Principles of Macro Economics: Mishra and Puri, Himalaya Publishing House

5. Macro Economics: S. M. Mithani, Himalaya Publishing House

Macro Economics: K. K. Dewett, S. Chand Publication.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 34 of 49

B.Com.

SEMESTER – II

CORE COURSE: AC Paper No. CC–206

Title of the Paper: Accountancy-II Credits: 03

SUBJECT CODE: 23127

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: It provides exposure to the students to the entrepreneurial culture and industrial growth so

as to preparing them to set up and manage their and small units.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Consignment Accounts:

� Theory and practice of entries and accounts in the books of

consigner including valuing of stock, calculation of normal and

abnormal loss, different type of commission, invoicing goods,

In the book of consignee only consigner’s account

12 18+8

Unit- II

Joint Venture Accounts:

� Theory and practices of joint venture account when a separate

book are kept (only joint bank account method)

11 18+8

Unit- III

(only theory):

Royalty Accounts of mining colliers

Sectional Balancing System

� Total debtors accounts

� Total Creditors accounts

Self Balancing System

� Meaning, Adjustment Account, Advantage Debtors, Creditors

and general ledger, contra balance in ledger

11 17+7

Unit- IV

(only theory):

Accounting Standard

� AS-08 to AS-14

11 17+7

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

Reference / Textbooks/Additional Reading:

� Anthony R.N. and Ree ce J.S.-accounting principles

� Harishikesh Chakvaborty-Advanced accouncy-Oxford Press

� Gupta R.L. And Gupta V.K.- financial Accounting- Sultanchand & Sons.

� Rana T.J. and Dalal V.S.- Advanced Accountancy- Sudhir Publication

� Rana, Dalal Shah and Shah Accountacy, Sudhir Publication

� Financial Accounting Darpan Publication

� Financial Accounting C Jamanadas & Sons

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 35 of 49

B.Com.

SEMESTER – II

SUBJECT ELECTIVE:

Paper No. BCom–SE–207 A (EDP)

Title of the Paper: Fundamentals of Entrepreneurship – II Credits: 03

SUBJECT CODE: 23128

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Marks

Unit- I

Business Plan and Project Report

Meaning & concept of Business plan, Contents of a good

business plan, Advantages of making a Business plan,

Essentials ingredients for Business plan.

Project Report

Contents of Project Report, Guidelines for structuring good

project report, Benefits of project reporting.

18

Unit- II

Selection of Location for Industrial Unit

Meaning, Definition and Concept of selection of location of

industrial unit, Importance, Stages of Selection of Location,

Factors affecting selection of location, Correct trends of

selection of location, Industrial opportunity- meaning &

characteristics , type of opportunity.

18

Unit- III

Venture capital, characteristics ,, Nature, stages of Venture

capital organizing, services related to Venture capital funding

in india, various institutions for entrepreneurship development

programme planning In india

17

Unit- IV

Meaning & concept of Business environment , characteristics

of Business environment, types of of Business

environment(internal & external ), importance of analysis of of

Business environment

17

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Tandon B.C.: Environment and Entrepreneur chugh publication, Allahabad.

2. Simmer A David,: Entrepreneurial Megabuks Jhon Wiley & sons, New York.

3. Shrivastav S.B.: Practical Guide to Industrial Entrepreneur sultan chand & sons & sons, New

Delhi.

4. Prasanna Chandra: Project – Preparation, Appraisal & Implementation, Tata Mec - Graw

Hill, New Delhi.

5. Pandey I.M.: Venture capital, The Indian Experience, PHI, New Delhi.

6. Holl – j: Entrepreneurship – New Venture cretion, PHI. New Delhi.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 36 of 49

B.Com.

SEMESTER – II

SUBJECT ELECTIVE:

Paper No. BCom–SE–207 B (Business Mathematics)

Title of the Paper: Business Mathematics – II Credits: 03

SUBJECT CODE: 23129

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Integration: Integration as anti-derivative process; Standard

forms; Indefinite Integration, Methods of integration-by

substitution, by parts, and by use of partial fractions.

Applications of Integration, Definite integration; Finding areas in

simple cases; Consumer and producers surplus, Application in

Business and Economics problems.

12 18+8

Unit–2

Linear Programming :Formulation of LPP;

Graphical method of solution; Problems relating to two

variables including the case of mixed constraint; Cases having no

solution, multiple solution, multiple solution, unbounded solution

and redundant constraints. For two Variables.

12 18+8

Unit–3

Arithmetic progression and Geometric progression, Arithmetic,

Geometric and Harmonic Mean, Relation between A.M., G.M.,

H.M. A.M and G.M. (Practical Problems only).

10 17+7

Unit–4

Compound interest and Annuities; Certain different types of

interest rates; Concept of present and Future value, and Amount

of an Annuity; Types of Annuities; Present Value and amount of

an Annuity, including the case of Continuous Compounding;

Valuation of simple loans and debentures;

Problems relating to sinking funds

11 17+7

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Business Mathematics, D.C.Sancheti & V.K.Kapoor, S.Chand& Sons

2. Business Mathematics, J.K.Singh & Deepti Rani, Himaliya Publishing House

3. Business Mathematics, G.C.Patel & A.G. Patel, Atul Prakashan.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 37 of 49

B.Com.

SEMESTER – II

SUBJECT ELECTIVE:

Paper No. BCom–SE–207 C (BL)

Title of the Paper: Business Law-II Credits: 03

SUBJECT CODE: 23130

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Marks

Unit- I

Remedies for Breach of contract;

Special contracts; Identity; Guarantee, Bailment and Pledge;

Agency.

18

Unit- II

Sale of good Act 1930: Formation of contracts of sale; Goods and

their classification, price Conditions and warranties Transfer of

property in goods.

18

Unit- III Performance of the contract of sales Unpaid seller and his rights,

sale by auction; Hire purchase agreement 17

Unit- IV The consumer protection Act 1986: Salient features, Definition of

consumer, Grievance redressed machinery. 17

INTERNAL EVALUATION:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

Total 30 Marks

Reference Books: 1. Business Regulatory Frame Work: B.S. Shah

2. Business law: Tata Macro Hill.

3. Mercantile law: Sultan chand publisher

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 38 of 49

B.Com.

SEMESTER – II

CORE ELECTIVE : F&A - Paper No. CE–208

Title of the Paper: Finance & Accounts– III (Auditing – II) Credits: 03

SUBJECT CODE: 23131

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: The objective of this course is to be unable the students to have such minimum knowledge

of finance and accounting as it is applicable to business and corporate situations.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Company Audit - I:

� Company Auditor- appointment, reappointment, removal,

power, duties, liabilities of auditors

� Qualification and Disqualification of an Auditors

12 18+8

Unit- II

Company Audit - II:

� Auditor Report- Meaning, importance, Precautions for

preparing the Audit Report, the phase true and false view, clean

audit report, qualified audit report

� True Profit and divisible profit

11 18+8

Unit- III

Vouching:

� Meaning, Definition objective, Vouchers, vouching of Cash

transaction, Receipts and Payments, Petty Cash and various,

revenue and Capital Expenditure

Verification of Assets and liabilities:

� Verification and valuation of fixed assets and current assets

� Liability, Public Deposit, Creditors, Bills payable, Outstanding

Expenses and contingent Liabilities

11 17+7

Unit- IV

Investigation:

� Meaning, Definition, Distinguish of Auditions and Investigation

� Investigation on Behalf of an intending purchase of a business

� Investigation in the case of suspected fraud

� Investigation on behalf the Bank granting a Loan

11 17+7

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

Reference / Textbooks/Additional Reading:

� Gupta Kamal – Contemporary Auditing, Tata Mc Graw Hill

� Tondon B. N. –Principle of Auditing, S.Chand.

� Pagare Dinkar–Principles and Practice of Auditing, S. Chand.

� Sharma T. R. – Auditing Principles and Problems, Sahitya Bhavan, Agra.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 39 of 49

B.Com.

SEMESTER – II

CORE ELECTIVE : F&A - Paper No. CE–209

Title of the Paper : Finance & Accounts – IV (Corporate Accounting-II) Credits: 03

SUBJECT CODE: 23132

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: The objective of this course is to be unable the students to have such minimum knowledge

of finance and accounting as it is applicable to business and corporate situations.

Unit Detailed Syllabus Teaching

hours

Marks/

Weight

Unit- I

Absorption of Company

� Journal entries and accounts in the book of vender company

� Acquisition entries and opening balance sheet in the books of

purchasing company

12 18+8

Unit- II Profit or loss prior to incorporation: � Ascertainment of such profit

� Base of Apportionments

11 18+8

Unit- III

(Only theory):

Valuation of Goodwill: � Simple average method

� Weighted average method

� Super profit method

� Capitalization method

� Annuity method

� Sliding scale valuation method

Accounts of Statutory Corporations : � Meaning, maintenance of books, accounts, audit and annual

report

Accounts of Government companies : � Meaning, maintenance of books, accounts, audit and annual

report

11 17+7

Unit- IV

(Only theory):

Performance Measurement Techniques :

� Introduction, Techniques for goal settings, profit as a goal,

Model of profit maximization, various techniques for

performance measurement , accounting ratio for overall

performance measurement, methods of performance appraisal

JIT and Material Planning :

� JIT- Just in time Approach, meaning, Characteristics ,

overview, merits-demerits, technique, MRP-material

requirement plan – introduction, objective merit-demerit

11 17+7

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 40 of 49

Breakup of Continues Internal Evaluation:

Assignment / Presentation 10 Marks

Seminar / Attendance 05 Marks

Test 15 Marks (10 Marks for LQ & 05 Marks for SQ)

Total: 30 Marks

Reference / Textbooks/Additional Reading:

� Maheshwari S.N. – Advanced Accountancy, Vikas Publishing

� B, M. Agarwal – company Accounts, Suchita Publications

� R.L. Gupta – Radhaswamy, Advanced Accountancy, S. Chand

� Maheshwari S. N. – Corporate Accounting, Vikas Publishing

� M. C. Shukla- Advanced Accounts, S. Chand

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 41 of 49

B.Com.

SEMESTER – II

Core Elective (STATISTICS)

Title of the Paper: ST-BCom-CE-208

Statistics-III (Advanced Statistics – II) Credits: 03

SUBJECT CODE: 23133

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Association of Attributes:

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.

12 18+8

Unit–2

Index Number: Meaning and Definition of an Index

Number, Characteristics of Index Number, Uses of Index

Number, Limitation of Index Number. Construction of Index

Number. Shifting of base. Quantity index numbers.

Consumer Price index, Whole sale price index number, Cost

of living index number. Laspeyre, Paasche, Fisher Ideal

indices, Dorbish Bowley, Marshall-Edgeworth Index

Number. Time Reversal Test and Factor Reversal Test.

12

18+8

Unit–3

Time Series – I: Meaning of Time Series, Utility of Study

of Time Series, Analysis of Time Series, Component of

Time Series, Methods of determining Trend (i) Graphical

Method (ii) Method of Moving Averages (iii) Method of

Least Square. Methods of determining Seasonal

variations.(i) Method of Simple Average (ii) Ratio-to-

moving average method.

11

17+7

Unit–4

Interpolation and Extrapolation: Introduction,

Significance of Interpolation and Extrapolation,

Assumptions of Interpolation and Extrapolation, Methods of

Interpolation (i) Newton forward difference method (ii)

Newton Backward difference method (iii)Lagrange’s

Method (iv) Binomial Expansion Mettod.

10

17+7

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 42 of 49

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Ken Black, Business Statistics, John Wiley & Sons (Asia) Pte Ltd. Singapore

2. J. K. Sharma, Business Statistics, Pearson, New Delhi.

3. Sancheti&Kapoor, Business Statistics, Sultan Chand & Sons, New Delhi.

4. Business Statistics, B. S. Shah Publication.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 43 of 49

B.Com.

SEMESTER – II

Core Elective (STATISTICS)

Title of the Paper: ST-BCom-CE-209

Statistics-IV (Mathematical Statistics – II) Credits: 03

SUBJECT CODE: 23134

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Unit Detailed Syllabus Teaching

Hours

Marks /

Weight

Unit–1

Introduction to Poisson Distribution, Probability density function

of poisson distribution, mean and variance of poisson distribution,

properties and uses of poisson distribution with numerical

examples.

12 18+8

Unit–2

Introduction to Normal Distribution, Probability density function

of Normal distribution, Probability density function of Standard

Normal Distribution, Area under the normal curve. Properties of

Normal Distribution. Applications of Normal Distribution,

Simple examples.

12

18+8

Unit–3

Applications of Normal Distribution, Relationship between

Binomial, Poisson and Normal distribution. Finding Area when

the Score is known, Finding Score when the Area is known.

Simple examples applicable to the business situations.

11

17+7

Unit–4

Principle of Least square. Curve fitting. Equations of

approximating curves by the method of least squares.

(1) y = a + bx (2) y = a + bx + cx2

Fitting of exponential of the type (3) y = a bx

Examples based on the above formulas using Method of Least

Squares.

10

17+7

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

1. Mood, Gray bill & Bose: Introduction to Theory of Statistics.

2. V. K. Rohatgi: An introduction to Probability Theory & Mathematical Statistics.

3. Bansilal & S. Arora: New course in Mathematical Statistics

4. Gupta & V. K. Kapoor: Fundamental of Mathematical St

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 44 of 49

B.Com.

SEMESTER – II

CORE ELECTIVE: Paper No. B &I –CE-208 BANKING & INSURANCE

Title of the Paper: Banking & Insurance-III (Fundamentals of Banking-II) Credits: 03

Teaching Hours: 45

SUBJECT CODE: 23135

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective:

UNIT DETAILED SYLLABUS MARKS /

WEIGHT

Unit – I Developments in the Indian financial system: RBI, SEBI, IRDA, their major

functions, Role of Banks 18

Unit – II

Role & functions of capital market: Role & functions of Mutual funds, Structure

of Financial Institutions in India, RRB, District, State Co-operative Banks- Land

development co-operative banks-urban, development bank, IFCI, IDBI, ICICI,

SIDBI.

18

Unit – III

Banking Technology: Electronic Banking, Core banking, Teller Machines at the

bank counters, ATMS-Anywhere anytime Banking, Home Banking (Corporate &

Personal), Electronic Payment Systems- Online Banking.-Online Inquiry &

update facilities IT- Current trends- Bank net, RBI net, Internet, E-mail etc.,

Effect on customers & Service Quality. Banking Regulation Act 1949

17

Unit – IV

Leasing: Operation of Bank Accounts- monetary policy-credit control measures

and their effectiveness, Bank Accounts: Current Account, Saving Account, Fix

Deposit Account, Procedure for opening Bank account 17

Internal Evaluation:

Test 15 Marks

Assignment/Presentation 10 Marks

Seminar/Attendance 05 Marks

TOTAL 30 Marks

Reference / Text –Books / Additional Reading:

7. Mishra M .N : Insurance Principles and Practises; . Chand & Co; New Delhi

8. Insurance Regulatory Development Act 1999

9. Life Insurance Corporation Act 1956

10. KshitijPatukale: Insurance for Every One; Macmillan India Ltd

11. I.C. -01 Principles of Insurance , Insurance Institute of India &I.C.33

12. Williams, Arthur; “Risk Management and Insurance; McGraw Hill.

13. Vaubhan J, Emmet; “Fundamentals of Risk and Insurance Wiley Publications.

14. Harringtion; “Risk Management and Insurance; McGraw Hill.

B.Com.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 45 of 49

SEMESTER – II

CORE COURSE: Paper No. B&I–CE––209 BANKING & INSURANCE

Title of the Paper: Banking & Insurance-IV (Fundamentals of Insurance –II)

SUBJECT CODE: 23136

Credits: 03

Teaching Hours: 45

Total Marks: 100 Marks

Semester End Examination: 70 Marks

Internal Evaluation: 30 Marks

Objective: The paper is concerned towards the awreness towards risk. It also covers the types of Insurance.

UNIT DETAILED SYLLABUS MARKS /

WEIGHT

Unit – I

Types of insurance: Personal, accident, general, Advantages of

insurance, Principles of insurance, Procedure for having life

insurance, nature of insurance organisation.

18

Unit – II Introduction to risk: Risk Identification & Evaluation, Risk Mgt.

& the Insurance Industry, Factors affecting risk, Methods of

calculating economic risk, Selection of risk, Measurement of risk

and mortality tables, Calculation of premium, Payment of bonus

18

Unit – III Over view on Life Marine/Fire/General Insurance: Life Insurance

products, Term assurance plans, Whole Life plans, Endowment

type of plans, Money back Policy, Annuities and pensions

17

Unit – IV Classification of investment schemes: Various life insurance

products, Options and guarantees, Reinsurance, Postal Insurance

Health Insurance, Motor Insurance

17

Break up of continuous internal evaluation:

Assignment 30 marks

Reference / Text –Books / Additional Reading:

1. Kshitij Patukale: Insurance for Every One; Macmillan India Ltd

2. Mishra M .N : Insurance Principles and Practises; S.Chand & Co; New Delhi

3. Insurance Regulatory Development Act 1999 4. Life Insurance Corporation Act 1956

5. Gupta OS : Life Insurance :Prank Brothers, New Delhi

6. I.C. -01 Principles of Insurance , Insurance Institute of India

7. McCarthy J.E. : Basic Marketing –A Managerial Approach :McGraw Hill ,New York.

B.Com.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 46 of 49

SEMESTER – II

CORE ELECTIVE:

Paper No. BCom–CE–208 -MARKETING

Marketing-III (Principals of Marketing – II:) Total Marks:100Credit: 03

SUBJECT CODE: 23137

Marks: Semester End Examination: 70

Continues Internal Evaluation: 30

Objective: The objective of this course is to help students to understand the concept marketing and its

applications.

UNIT DETAILED SYLLABUS TEACHING

HOURS

MARKS /

WEIGHT

Unit – I

DistributionChannels and Physical Distribution:

Distribution channels - concept and role

Types of distribution channels

Factors affecting choice of a distribution channel

Retailer and wholesaler- Physical distribution of goods

Transportation, Warehousing, Order processing, Inventory control

12 18

Unit –

II

Promotion:

Methods of promotion

Optimum promotion mix

Advertising media–their relative merits and limitations

Characteristics of an effective advertisement

11 18

Unit –

III

Marketing Research:

Meaning, significance and process of Marketing Research, Forecasting and Demand Measurement

Major concepts, estimating current demand and estimating future

demand- methods.

11 17

Unit –

IV

Personal selling - Selling as a career- Classification of a successful sales

person- Functions of salesman- Marketing Ethics: Meaning, importance and aspects.

11 17

InternalEvaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text –Books / Additional Reading:

1. Philip Kotler: Marketing Management Englewood Cliffs; Prentice Hall, NJ.

2. William M. Pride and O.C. Perrell: Marketing: Houghton-Mifflin Boston.

3. StantonW.J.,~Etzel Michael J„ and Walker Bruce J; Fundamentals of Marketing; McGraw-Hill, New York

4. Lamb ChariesW-.HaIr Joseph F., and McDaniel Carl: Principles of Marketing; South-Western-Publishing, Cincinnati,

Ohio. •

5. Cravens David W, Hills Gerald E„ Woodruff Robert B: Marketing Management: Richard D. tiwin, Homewood, Illinois.

6. Kotler Philip and Armstrong Gary: Principles of Marketing; Prentice-Halt of India, New Delhi.

7. PutmerR.M: The New Marketing; McMillan, New York.

8. McCarthy J.E: Basic Marketing - A Managerial Approach; McGraw Hill, New York.

9. Cundiff, Edward W and Stiu R.R: Basic Marketing - Concepts, Decisions and Strategties; Prentice Hall, New Delhi.

B.Com.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 47 of 49

SEMESTER – II

CORE COURSE: Paper No. MKT-CE–209 – MARKETING

Marketing-IV (International Marketing–II)

Total Marks: 100

SUBJECT CODE: 23138

Credit: 03

Semester End Examination:70 Marks Internal Evaluation: 30 Marks

Objective: The objective of this course is to acquaint students with distribution methods and retailing system.

Unit

Detailed Syllabus Teaching

Hours

Marks

Unit: 1

Product Planning for International Market: Branding, Packaging,

Labeling, Quality issues and After sales service. International

Distribution: Distribution channels and logistics decisions; Selection and

appointment of foreign sales agents.

12 18

Unit: 2

Country of Origin Effects: building country image; consumer perception

of country of origin effect, Deciding of international marketing

organization.

11 18

Unit: 3

Trade Barrier, Tariffs. Non Tariffs. Types of NTBS. Quotas. licensing

voluntary expert retrains. Administered protection. Impact of NTBS.

Bilateral Multilateral contracts).

11 17

Unit: 4

Export Policy and Practices in India: Exim policy - an overview; Trends

in India's foreign trade; Steps in starting an export business; Product

selection: Market selection; Export pricing; Export finance;

Documentation; Export procedures; Export assistance and incentives.

11 17

InternalEvaluation: Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text –Books / Additional Reading:

1. Bhattacharya R.L. and Varshney B: International Marketing Management; Sultan Chand, New Delhi.

2. Bhattacharya B: Export Marketing Strategies for Success: Global Press, New Delhi.

3. Keegan W.J: Multinational Marketing Management; Prentice Hall, New Delhi.

4. Kriptani V: International Marketing; Prentice Hall New Delhi.

5. Taggart J.H and Moder Mott M.C: The Essence of International Business; Prentice Hall New Delhi.

6. Kotler Phillip: Principles of Marketing; Prentice Hall New Delhi.

7. Fayer Weather John: International Marketing; Prentice Hall, NJ.

8. Caterora P.M. and Keavenay S.M: Marketing an International Perspective; Erwin Homewood, Illinois.

9. Patiwala, Stanley J: The Essence of International Marketing: Prentice Hall, New Delhi.

10. Warren Keegen. Global Marketing. Prentice Hall of India

11. Philip R. Cateora& John I. Graham. International Marketing. Tata McGraw Hill

12. P.Subbarao.International! Business. Himalaya Publishing House

13. Francis Cherunilam. International Marketing, Himalaya Publishing House

B.Com.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 48 of 49

SEMESTER – II

Core Elective

Title of the Paper: M.I.P. B.Com-CE- 208

Managerial Information Processing-III (IT & Its Application-II (Excel)) SUBJECT CODE: 23139

Credit: 03

Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks [Based on Practical]

Unit Detailed Syllabus Teaching

Hours

Marks/

Weight

Unit 1

SPREADSHEET-I

Introduction to Spreadsheet

Some popular Spreadsheet packages on different OS platforms

Application of Spreadsheet.

Building spreadsheet using Formulas

Conditions and Calculations.

12 18

Unit 2

SPREADSHEET-II [Function]

Mathematical

Statistical

Logical,

Date & Time

Text function.

11 18

Unit 3

SPREADSHEET-III

Sorting database, Conditional Formatting

Auto filter/ advance filter

Graph facilities

Subtotal,

11 17

Unit 4 Validation

Pivot tables

Other advanced features of MS Excel..

11 17

Internal Evaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference / Text-Books / Additional Reading :

1. PC Software for windows made simple, By R.K.Taxali(Tata McGraw Hill)

2. Office 2007- BPB Pulication

3. Office 2007 Bible –John Walkenbach, Herb Tyson

Teach yourself visually Ms-Office 2007- SheryKinkoph.

B.Com.

MAHARAJA KRISHNAKUMARSINHJI BHAVNAGAR UNIVERSITY (With effect from Academic Year: 2020-21)

---------------------------------------------------------------------------------------------------------------------

Page 49 of 49

SEMESTER – II

Core Elective

Title of the Paper: M.I.P. B.Com-CE- 209

Managerial Information Processing-IV (Programming Language "C'') SUBJECT CODE: 23140

Credit: 03

Marks: 100 Marks

Semester end Examinations 70 Marks

Internal Evaluation 30 Marks [Based on Practical]

Unit Detailed Syllabus Teaching

Hours

Marks/

Weight

Unit-1

Introduction:

Algorithm & flowchart, Introduction of C, History of Importance of C,

Basic Structure of C Programs, Constants & Variables, Data Types,

Types of operator: arithmetic, relational, logical, assignment,

conditional, increment & decrement, bitwise and special Operator.

12 18

Unit-2

DECISION MAKING

Decision Making with If Statement, Simple If Statement, The

IF…..ELSE Statement, Nesting of IF….ELSE Statements

ELSE IF Ladder , The Switch Statement , The ?: Operator

The GOTO Statement

11 18

Unit-3

DECISION MAKING & LOOPING

Difference between entry control- loop and exit control-loop

The WHILE Statement, The DO Statement, The FOR Statement,

Jumps in LOOPS

11 17

Unit-4

ADVANCE OF C LANGUAGE

Introduction of Arrays(1-D,2-D,multi-Dimensional), Introduction of

UDF, Introduction of Structures & Unions

Difference between structure and union, Introduction of Pointers

11 17

Internal Evaluation:

Test 15Marks

Assignment/ Presentation 10Marks

Seminar/ Attendance 05Marks

Total: 30Marks

Reference Books

ANSI-C- E BALAGUSWAMY


Recommended