B.Com: Part -I
1. Corporate and Financial Accounting
Accounting Principles, Conventions and Concept, General Introduction of Indian Accounting Standards AS1 and AS-9 Issue of Shares Issue of Right Shares, Buy back of Shares ESOS in the present scenario. Redemption of Preference Shares.
Issue and Redemption of Debentures, Underwriting of Shares & Debentures. Acquisition of Business, Pre and Post Incorporation Profit.
final accounts of companies including Managerial Remuneration. Disposal of Profits and issue of Bonus Shares
Valuation of goodwill & Valuation of Share
Hire Purchase and Installment Sale Transaction. Valuation of Inventory (As-2) Insurance Claims.
2. Business Statistics
Introduction of Statistics: Growth of Statistics, Definition, Scope, Uses, Misuses and Limitation of Statistics, Collection of Primary & Secondary Data, Approximation and Accuracy, Statistical Errors.
Classification and Tabulation of Data: Meaning and Characteristics, Frequency Distribution, Simple and Manifold Tabulation, Presentation of Data: Diagrams / Graphs of Frequency Distribution Give and Histograms.
Measures of Central Tendency: Arithmetic Mean (Simple and Weighted), Median (including quartiles, deciles and percentiles), Mode, Geometric and Harmonic Mean-Simple and Weighted, Uses and Limitations of Measures of Central Tendency.
Measures of Dispersion: Absolute and Relative Measures of Dispersion; Range, Quartile Deviation, Mean Deviation, Standard Deviation and Co-efficient of Variation Uses and Interpretation of Measures of dispersion. Skewness: Different measures of Skewness.
Correlation: Meaning and Significance, Scatter Diagram, Karl Pearson's Coefficient of Correlation between Two Variables: Grouped and Ungrouped Data, Coefficient of Correlation by Spearman's Rank Differences Method and Concurrent Deviation Method: Simple Linear Regression.
Index Numbers: Meaning and Uses, Simple and Weighted Price Index Numbers, Methods of Construction, Average of Relatives and Aggregative Methods, Problems in Construction of Index Numbers. Fishers Ideal Index Number, Base shifting, Splicing and Deflating, Interpolation: Binomial, Newton's Advancing Differences Method and Lagrange Method.
3. Business Economics
Introduction to Business Economics: Definition, Meaning, Nature and Scope of Business Economics, Business Economics and Economic Theory, Business Economics and Decision Sciences. The Nature & Process of Business Decision Making, The Type of Business Decision: Market Coordination V / s Business Coordination.
Consumer Behavior: Cardinal Utility Analysis-Critical evaluation of Marshall's Cardinal Utility Analysis Indifference curve approach, Marginal Rate of Substitution Relationship between MRS and Marginal Utility, Budget Line and Consumer Equilibrium; Price, Income and Substitution effect; Price Demand Relationship.
Production Function: Types of production functions, laws of returns and returns to scale, law of variable proportions, isoquant curves, expansion path. Revenue and Cost Analysis: Revenue Analysis, total revenue, marginal revenue and average revenue, elasticity and its relationship with revenue curves. Various concepts of cost, short and long run cost curves.
Market Analysis: Price and output determination under perfect competition, Monopoly, Discriminating Monopoly, Imperfect Competition and Oligopoly, Non-Price Competition: Advertising Expenditure.
Factor Pricing: Determination of Rent, Wages, Interest and Profit. Marginal Productivity theory of Distribution. Business Cycles-Theories and Phases. Measures to check business cycles, relationship between national income and economic welfare.
4. Indian Banking and Financial System
Bank - Definition and Functions, commercial banks, a study of commercial banks public and private sector, assets and liabilities management of commercial banks. RBI and NABARD. Monetary policy and credit control by RBI.
Universal banking, e-banking, mobile banking and innovations in banking sector. Relationship between Banker and customer - General and Special.
Negotiable Instruments - Checks, Bills of Exchange and promissory notes. A study of Banking, regulations act 1949.
Financial System: Functions, major issues in Indian Financial System, Financial sector reforms in India.
Financial Market - Money Market, Capital Market, Bill Market, Foreign Exchange Market and Debt Market. Financial Instruments - TreasuryBills, Certificate of Deposits, Commercial Paper, Currency Options - Credit Card.
5. Business Laws
Contract Act, 1872: Section 1 to 75.
The Indian Contract Act, 1872: Special Contracts - Indemnity, Guarantee, Bailment, Pledge, Agency.
The Sale of Goods Act, 1930.
The Indian Partnership Act, 1932.
The Limited Liability Partnership Act, 2008.
The Consumer Protection Act, 1986
6. Entrepreneurship and Small Business Management
Concept of Entrepreneurship, Role of Entrepreneurship, Types of Entrepreneurship, Entrepreneurship Traits, Entrepreneurship and Manager, Problem of Entrepreneurship.
Entrepreneurship Training and Development, Government Encouragement to Entrepreneurship.
Concept of Small and Medium Enterprises, Role of SMEs, Policies governing small enterprises in India.
Start up process of small enterprises, organization structure of small scale industries in India, Taxation Benefits and Concessions to small scale industries, problems of small scale industries.
Management of small business enterprises, Role of Financial Institutions and DICS in Promoting small business.