Nagpur University Bcom Syllabus

Absorption Scheme
Bachelor of Commerce (B.Com)

It is notified for general information of all concerned that the failure students of
Bachelor of Commerce (B.Com) OLD course shall be absorbed in the New
course introduced from the session 2014-2015 examination with the following
scheme.
1. Those who have completed & passed B.Com Part - I as per Old
course are eligible for admission in the B.Com Part - II New course.
2. Failure students of B.Com Part - I old course and having ATKT as

per rules are eligible to take admission in B.Com Part-II New course.
They should clear their B.Com Part - I old course backlog papers in next
three attempts (Last Chance Winter 2016). If they fail to pass in Winter-
2016 attempt they will have to appear in parallel papers of New course
scheme as per absorption scheme indicated in Appendix- I.
Note: The students who will appear in parallel papers of New course
scheme paper with maximum theory marks 80, will get proportional
marks out of 100 updated in old course marksheet of B.Com Part - I.
3. Those who have completed & passed B.Com Part - I & B.Com Part -
II as per Old course are eligible for admission in the B.Com Part - III
New course.
4. Failure students of B.Com Part - II old course and having ATKT as

per rules are eligible to take admission in B.Com Part-III New course.
They should clear their B.Com Part - II old course backlog papers in next
three attempts (Last Chance Winter 2017). If they fail to pass in Winter-
2017 attempt they will have to appear in parallel papers of New course
scheme as per absorption scheme indicated in Appendix- II.
marks out of 100 updated in old course marksheet of B.Com Part - II.
5. Failure students of B.Com Part-III old course are having chances
upto Winter 2018 examination (Last Chance). So they should appear
B.Com Part-III old course examination & are required to clear their
backlog.
After that those who will have backlog in the B.Com Part-III old course
will have to appear in parallel papers of New course scheme as per the
absorption scheme indicated in Appendix- III.
marks out of 100 updated in old course marksheet of B.Com Part-III.
6. The students opted for UGC vocational subjects in B.Com (old

course) & failed will have to appear in respective vocational paper of
B.Com (new course) as indicated in Appendix – IV.
Appendix- I
B.Com Part- I
Sr. Old course Max. Sr.No. New Course Max.
No. Marks Marks
Theory Theory
1 Compulsory English 100 1 Compulsory English 100
2 II nd Language (Other 100 2 II nd Language (Other 100
Indian language as per Indian language as per

syllabus) (Hindi, syllabus) (Hindi, Marathi,
Marathi, etc.) etc.)
3 Financial Accounting – I 100 3 Financial Accounting – I 100
4 Basics of Computer & 100 4 Fundamentals of Statistics 100
Statistical Techniques & Computer

5 Principles of business 100 5 Principles of Management 100
Management
6 Business Economics 100 6 Business Economics 100
7 Optional Paper - I 100 7 Company Law & 100
Secretarial Practice
(Any Group)
(CLSP)
Appendix- II
B.Com Part-II
Sr. Old course Max. Sr.No. New Course Max.
No. Marks Marks
Theory Theory
1 Compulsory English 100 1 Compulsory English 100
2 II nd Language (Other 100 2 II nd Language (Other 100
Indian language as per Indian language as per

syllabus) (Hindi, syllabus) (Hindi, Marathi,
Marathi, etc.) etc.)
3 Financial Accounting - II 100 3 Financial Accounting – II 100
4 Cost & Management 100 4 Cost & Management 100
Accounting Accounting
5 Company Law & 100 5 Business and Industrial 100
Secretarial Practice Law

6 Monetary Economics 100 6 Monetary Economics 100
7 Optional Paper – II 100 7 Business Communication 80
(Any Group)
Appendix- III
B.Com Part-III
Sr.No. Old course Max. Sr.No. New Course Max.
Marks Marks
Theory Theory
1 Financial Accounts & 100 1 Financial 100
Auditing - III Accounting – III

2 Income Tax 100 2 Income Tax & 100
Auditing
3 Business Law 100 3 Business Finance 100
4 Business Communication 100 4 Functional 100
& Management Management

5 Indian Economics 100 5 Indian Economy 100
6 Optional Paper – III 100 6 Computerized 80
Accounting
(Any Group)
Appendix- IV
B.Com Part- I ( Vocational Subjects )

Sr Old course Max. Sr New Course Max.
No. Marks No. Marks
Theory Theory
1 Group I. Tax Procedures & 70 1 Group I. Tax Procedures & 70

Practice Practice
Tax Procedures & Practice - I Tax Procedures & Practice - I

2 Group II. Office management 70 2 Group II. Office management 70
and Secretarial Practice and Secretarial Practice
Office Management & Secretarial Office Management & Secretarial
Practice- I Practice- I
3 Group III. Advertising, Sales 70 3 Group III. Advertising, Sales 70

Promotion and Sales Promotion and Sales
Management. Management.
Advertising, Sales Promotion and Advertising, Sales Promotion and

Sales Management - I Sales Management - I
4 Group IV. Computer 70 4 Group IV. Computer 70

Applications Applications
MIS & IT - I Information Technology & MIS

(IT & MIS)
5 Group V. Principles and 70 5 Group V. Principles and 70
Practice of Insurance Practice of Insurance
Principles and Practice of Principles and Practice of

Insurance - I Insurance - I
70 70
Entrepreneurship Entrepreneurship
6 6
Development - I Development - I
B.Com Part- II ( Vocational Subjects )
No. Marks No. Marks
Theory Theory

Practice Practice
Tax Procedures & Practice - II Tax Procedures & Practice - II

Practice- II Practice- II


Sales Management - II Sales Management - II

MIS & IT - II Visual Basic & DBMS (VB & DBMS)


Insurance - II Insurance - II
70 70
6 6
Development - II Development - II
B.Com Part- III ( Vocational Subjects )
No. Marks No. Marks
Theory Theory

Practice Practice
Tax Procedures & Practice - III Tax Procedures & Practice - III
Practice- III Practice- III


Sales Management - III Sales Management - III

MIS & IT - III E-Commerce & Web Development

(EWD)

Insurance - III Insurance - III
70 70
6 6
Development - III Development - III
RASHTRASANT TUKADOJI MAHARAJ NAGPUR UNIVERSITY,
NAGPUR
NOTIFICATION
No. Acad/164.
th
Date : 12 June, 2014
To,
The Principal
of all the affiliated Commerce Colleges
of Rashtrasant Tukadoji Maharaj
Nagpur University, Nagpur
Subject:- Direction No. 8 of 2014.

Sir/Madam,
I am forwarding herewith a copy of the Direction No. 8 of 2014 issued by the Hon’ble
Vice-Chancellor under Section 14(8) of Maharashtra Universities Act, 1994 “Direction
Governing The Examinations Leading To The Degree Of Bachelor Of Commerce
(B.Com.) In The Faculty Of Commerce” along with the scheme to be implemented from
Academic Session 2014-2015.
You are requested to kindly bring it to the notice of all teachers and students of your
college.
Thanking you,
Yours faithfully,
Encl: As above. Sd/-
(Dr. A.V. Gomashe)
Registrar,
Rashtrasant Tukadoji Maharaj
Nagpur University, Nagpur.
th
No. Acad/164 Nagpur dated the 12 June, 2014
Copy for information and necessary action along with the Direction and
Scheme as mentioned above to :-
1) The Dean, Faculty of Commerce, Rashtrasant Tukadoji Maharaj Nagpur

University, Nagpur
2) The Chairman, All Board of Studies in Commerce Faculty, R.T.M. Nagpur
University.
3) The Controller of Examinations, Rashtrasant Tukadoji Maharaj Nagpur
University, Nagpur
4) The Director, B.C.U.D., Rashtrasant Tukadoji Maharaj Nagpur University,
Nagpur
5) The Deputy Registrar (Exam.) Rashtrasant Tukadoji Maharaj Nagpur
University, Nagpur.
6) The Deputy Registrar (Coll. Sec.) Rashtrasant Tukadoji Maharaj Nagpur
University, Nagpur
7) The Asstt. Registrar (Prof. Exam.), Rashtrasant Tukadoji Maharaj Nagpur
University, Nagpur
8) The Asstt. Registrar (Conf.), Rashtrasant Tukadoji Maharaj Nagpur University,
Nagpur.
9) The Asstt. Registrar (Exams & Enqury.), R.T.M. Nagpur University, Nagpur
1
10) The Asstt. Registrar University’s Sub-Centre at Gadchiroli, R.T.M. Nagpur
University, Nagpur.
11) The Officer-in-Charge, Publication Section, R.T.M. Nagpur University, Nagpur.
12) The Asstt. Registrar, Ordinance Section, R.T.M. Nagpur University, Nagpur
13) The P. A. to the Hon’ble Vice-Chancellor, R.T.M. Nagpur University, Nagpur
14) The P. A. to the Hon’ble Pro-Vice-Chancellor, R.T.M. Nagpur University,
Nagpur
15) The P. A. to the Registar, R.T.M. Nagpur University, Nagpur
16) Mrs. Veena Prakashe, Information Scientist, R.T.M. Nagpur University, Nagpur
Sd/-
(Puran Meshram)
Deputy Registrar(Acad.)
Rashtrasant Tukadoji Maharaj
Nagpur University, Nagpur.
2
RASHTRASANT TUKADOJI MAHARAJ NAGPUR
UNIVERSITY
“(Established by Government of Central Provinces Education Department by Notification No. 513
dated the 1st of August, 1923 & presently a State University governed by Maharashtra Universities Act,
1994.)”
Directions, Subject Scheme and Syllabus

For
Bachelor of Commerce (B.Com) Examination
FACULTY OF
COMMERCE
Bachelor of Commerce (B.Com) Examination
2014-15 and Onwards
(Three Years Degree Course)
3
RASHTRASANT TUKDOJI MAHARAJ NAGPUR UNIVERSITY, NAGPUR
Direction No. 8 of 2014
DIRECTIONS GOVERNING THE EXAMINATION LEADING TO THE DEGREE

OF Bachelor of Commerce (B.Com) Examination
WHEREAS the Maharashtra Universities Act No. XXXV of 1994 has come into
force with effect from 22nd July, 1994.
AND
WHEREAS the amendment to the said Act came to be effected from 12th
May,2000.
AND
WHEREAS the Faculty of Commerce at its meeting held on 01-05-2013 have

decided to restructure the syllabus for the award of the degree of Bachelor of
Commerce (B.Com) Examination commensurate with the curricula existing in
the various Universities in India and with a view to include the latest trends in
the commerce stream as well as to design it to suit to the needs of the industries
and corporate houses as provided under Section 38(a) of the Act.
AND
WHEREAS all the Board of Studies in Faculty of Commerce in its meeting

held on 20-07-2013 restructured the existing syllabi and recommended the new
scheme of examination.
AND
WHEREAS the recommendations made by the all four Board of studies under
Faculty of Commerce were approved by the Academic Council, in its meeting
held on ___________.
AND
WHEREAS it is expedient to provide and Amend Ordinance for the purpose of

prescribing examinations leading to the degree of Bachelor of Commerce
(B.Com) in the Faculty of Commerce.
Now, therefore, I, Anoop Kumar, Vice-Chancellor, Rastrasant Tukdoji Maharaj

Nagpur University, Nagpur in exercise of the powers vested in me under
Section 14(8) of the Maharashtra University Act of 1994 do hereby issue the
following direction.
4
Scheme of Examination
1. This Ordinance may be called ‘Examination leading to the degree of Bachelor of

Commerce (B.Com) in the Faculty of Commerce (Amendment) Ordinance, -----
--------------------------------------------------------------------------------------------------
2. This Ordinance shall come into force with effect from the date of its approval by
the Management Council.
3. There shall be three examinations leading to the degree of Bachelor of

Commerce (B.Com) namely :
(1) The Bachelor of Commerce (B.Com) Part – I Examination,
(2) The Bachelor of Commerce (B.Com) Part – II Examination and
(3) The Bachelor of Commerce (B.Com) Final Examination.
4. The duration of the Degree Course under this shall be of three academic years
with the B.Com Part – I Examination at the end of the first academic year, the
B.Com Part – II Examination at the end of the second year and the B.Com Final
Examination at the end of the third year.
5. The Examinations Specified in paragraph 3 above shall be held twice a year at
such places and on such dates as may be fixed by the University.
6. The details of the procedure for admission as well as eligibility for examination of
(A) For the B.Com Part – I Examination shall have Passed the 12th Standard
Examination of the Maharashtra State Board of Secondary and Higher Secondary
Education, with English at Higher or Lower level and any Modern Indian Language at
higher or lower level with any combination of optional subjects;
OR
XII Standard Examination of Maharashtra State Board of Secondary and Higher
Secondary Education in Vocational Stream with one language only; OR any other
examination recognized as equivalent thereto; in such subjects and with such
standards of attainments as may be prescribed Minimum Competition vocation course
(MCVC).
OR
5
Any other Equivalent Examination of any State in (10+2) pattern with English & any
combination of subjects
(B) For the B.Com Part – II Examination the student shall have appeared in
B.Com Part – I Examination of this University & should be eligible as per ATKT
rules.
(C) For the B.Com Final Examination the student shall have Passed B.Com Part – I
& shall have appeared in B.Com Part – II Examination of this University & should be
eligible as per ATKT rules.
7. A collegiate candidate shall have pursued a regular course of study for not less
than one academic year before being examined for B.Com Part – I or the B.Com Part –
II or the B.Com Final Examination in any recognized institution and or college
affiliated to Rashtrasant Tukdoji Maharaj Nagpur University where the course is
conducted.
8. Without prejudice to the other provisions of Ordinance No. 6 relating to the

Examinations in General, the provisions of Paragraphs 5, 7, 8, 10, 26 and 31 of the said
Ordinance shall apply to every collegiate candidate.
9. The fees for the examination shall be as prescribed by the University from time to
time and whenever any change is made in the fees prescribed for any particular
examination that shall be notified through a notification for information of the
examinees concerned.
6
Examination Scheme
10. (A) An examinee for the Bachelor of Commerce (B.Com) Part – I

examination shall be examined in the following subjects:
Sr No SUBJECT MAX MARKS

(THEORY)
1 Compulsory English 100
2 II nd Language (Other Indian language as 100
per syllabus) (Hindi, Marathi, etc.)
3 Financial Accounting – I 100
4 Fundamentals of Statistics & Computer 100
5 Principles of Business Management 100
6 Business Economics 100
7 Company Law & Secretarial Practice 100
(CLSP)
(B) An examinee for the Bachelor of Commerce (B.Com) Part – II

Sr SUBJECT MAX MARKS INTERNAL/

No (THEORY) PRACTCAL
MARKS
1 Compulsory English 100 Nil
2 II nd Language (Other Indian 100 Nil

language as per syllabus)
(Hindi, Marathi, etc.)
3 Financial Accounting – II 100 Nil
4 Cost & Management Accounting 100 Nil
5 Business Communication 80 20
6 Monetary Economics 100 Nil
7 Business and Industrial Law 100 Nil
7
(C) Anexaminee for the Bachelor of Commerce (B.Com) final
Sr SUBJECT MAX INTERNAL/

No MARKS PRACTCAL
(THEORY) MARKS
1 Financial Accounting– III 100 Nil
2 Income Tax & Auditing 100 Nil
3 Functional Management 100 Nil
4 Indian Economics 100 Nil
5 Business Finance 100 Nil
6 Computerized Accounting 80 20
(D) Choice of Vocational courses
Apart from doing General B.Com, students can opt for vocational courses
in B. Com as under :
 Vocational subjects: The various vocational courses (mainly sponsored

by UGC) which can be chosen by the students are given below. As per
the UGC letter no. F.9-3/95 (Desk-VE) dated 23.12.1999 a course for
Entrepreneurial Development is compulsory for students opting for
vocational subjects. Thus with every vocational subject there will be
one paper of Entrepreneurship Development.
Group I. Tax Procedures & Practice
1. Tax Procedures & Practice-Paper- I and

2. Entrepreneurship Development- Paper-I
(2 papers in each year i.e. 6 papers in 3 years)
8
Group II. Office Management and Secretarial Practice
I. Office Management and Secretarial Practice-Paper- I and

II. Entrepreneurship Development- Paper-I
Group III. Advertising, Sales Promotion and Sales Management.
I. Advertising, Sales Promotion and Sales Management-Paper-I and

Group IV. Computer Applications
I. Computer Applications
Group V. Principles and Practice of Insurance
I. Principles and Practice of Insurance

*1. NOTE:
B.Com Part- I Students opting for UGC Vocational subject (any one
group of the five mentioned above) may select the same in lieu of
a. II nd Language subject i.e. Hindi, Marathi, Supp. English, etc.

b. Company Law & Secretarial Practice (CLSP)
And for B.Com Part II, the vocational subjects will be in lieu of -
a. II nd Language subject i.e. Hindi, Marathi, Supplementary English, etc.

b. Business Communication
And for B.Com Part III, the vocational subjects will be in lieu of -
a. Functional Management
b. Indian Economy
9
*2. NOTE: II nd language subject of B.Com Part- I shall be Any one of Hindi,
Marathi, Supplementary English, Urdu, Gujrathi, Telgu, Bengali, Persian, Arebic,
Pali & Prakrit, Latin etc. The syllabus of these subjects, question paper pattern &
question paper shall be same as that of B.A. Part- I.
*3. NOTE: II nd language subject of B.Com Part- II shall be Any one of Hindi,
Marathi, Supplementary English, Urdu, Gujrathi, Telgu, Bengali, Persian, Arebic,
Pali & Prakrit, Latin etc. The syllabus of these subjects, question paper pattern &
question paper shall be same as that of B.A. Part- II.
11. (A)The scope of the subjects and pattern of examination shall be as indicated in
Syllabus.
(B) The Medium of instructions and examinations shall be in ENGLISH, MARATHI &
HINDI only. The practicals / numericals wherever applicable will be set & attempted
in English only.
(C) The Maximum marks which each subject carries in Bachelor of Commerce (B.Com)
Part – I, Part- II and Final Examination shall be as indicated in Examination Scheme
(item no 10) “A”, “B”, and “C” respectively.
(D) All subjects of B.Com Part – I, II & Final shall have a period of 48 minutes
duration each & workload as indicated below:
WORKLOAD CHART ( 71 Periods per Week)

(Commerce Subjects)
B. Com. – I B. Com. – II B. Com. – III
1 Financial Accounts-I 5 1 Financial 5 1 Financial 5
periods Accounting – II periods Accounting– III periods
2 Fundamentals of 5 2 Cost & Management 5 2 Income Tax & 5

Statistics & periods Accounting periods Auditing periods
Computer
3 Principles of 4 3 Business 5 3 Functional 4
Business periods Communication periods Management periods
Management
4 Business Economics 4 4 Monetary 4 4 Indian 4
periods Economics periods Economics periods
5 Company Law & 4 5 Business and 4 5 Business 4

Secretarial Practice periods Industrial Law periods Finance periods
(CLSP)
6 Computerized 4
Accounting periods
TOTAL PERIODS 22 TOTAL PERIODS 23 TOTAL PERIODS 26

TOTAL WORK LOAD - 71 PERIODS
10
WORKLOAD CHART (LANGUAGES)
B. Com. – I B. Com. – II
1 Compulsory 5 Period of Theory for 1 Compulsory 5 Period of Theory
English B.Com. Part-I. In English for B.Com. Part-II.
addition one period of In addition one
tutorial for a batch of period of tutorial
20 students. A batch for a batch of 20
shall not exceed 20 students. A batch
students and 10% of shall not exceed
20. 20 students and
10% of 20.
2 II nd Language 4 periods 2 II nd Language 4 periods
(Indian (Indian language
language as per as per syllabus)
syllabus) (Supplementary
(Supplementary English, Hindi,
English, Hindi, Marathi, etc.)
Marathi, etc.)
TOTAL PERIODS 10 TOTAL PERIODS 10
For Vocational Subjects the workload will be 3 periods for each theory paper & for
practical 6 periods per week for BCom-I, BCom-II & BCom final examinations.
NOTE:
1. Number of periods / Lectures indicated are per week.
2. Each period / Lecture duration shall be 48 minutes.
12. The scope of the subject, percentage of passing in Theory and Internal Practical will
be governed as per following rules:
(i) In order to pass at the Bachelor of Commerce (B.Com) Part – I, II and Final
Examinations an examinee shall obtain not less than 35% marks in each paper, that is
to say separately in the written Examination and in internal practicals wherever
applicable.
(ii) An examinee who is unsuccessful at the examination shall be eligible for
admission to the subsequent examinations on payment of a fresh fee prescribed for the
examination together with the conditions of the ordinance in force from time to time.
(iii) An examinee who has failed at the Internal practical examination only shall
required to register himself afresh for doing the Internal practical work again in the
Department / College in the subject/subjects in which he has failed on payment of
fresh annual Internal practical fee of Rs. 100/- per paper. Such registration shall be
done on or before the beginning of the respective Academic Session. The Director /
Principal shall on being satisfied about the completion of the Internal practical work of
11
such a candidate send the fresh Internal practical marks to the University and these
fresh Internal practical marks shall be taken into consideration for computing his / her
result at the examination.
13. (a) There shall be no classification of examinees successful at the Bachelor of

Commerce (B.Com) Part – I & II Examinations. Division at the Bachelor of Commerce
(B.Com) Final Examination shall be declared on the basis of the aggregate marks at the
Bachelor of Commerce (B.Com) Part – I Examination , the Bachelor of Commerce
(B.Com) Part –II Examination and the Bachelor of Commerce (B.Com) Final
Examination taken together.
(b) Successful examinees at the Bachelor of Commerce (B.Com) Part –I,
Bachelor of Commerce (B.Com) Part –II and the Bachelor of Commerce (B.Com) Final
Examinations taken together and obtaining 75% or more in the aggregate shall be
placed in the distinction, 60 % or more in the aggregate shall be placed in the first
division, those obtaining less than 60 % but not less than 45 % in the Second Division
& those obtaining less than 45% in third division.
c) Successful examinees in the Bachelor of Commerce (B.Com) Part –I, Bachelor of
Commerce (B.Com) Part –II and Bachelor of Commerce (B.Com) Final Examination
shall be awarded Distinction in each subject in which examinees obtain 75 % or more
marks in that subject at the respective Examination.
14. Unsuccessful examinees at the above examinations can be readmitted to the same
examination on payment of a fresh fee and such other fees as may be prescribed.
15. Provisions of Ordinance No. 3 of 2007 relating to the award of Grace Marks for
passing an examination, securing higher division / class and for securing distinction
in subject(s) shall be applicable.
16. Notwithstanding anything to the contrary in this Direction, no person shall be

admitted to an examination under this Ordinance, if he/ she has already passed the
same examination or an equivalent examination of any other University.
12
17. Examinees passing the Bachelor of Commerce (B.Com) Examination shall on
payment of the prescribed fees receive a Degree in the prescribed form signed by the
Vice-Chancellor.
18. The aforesaid Amendment shall come into force from the date of its issuance and
shall remain in force till the relevant Ordinance come into being in accordance with
the provisions of the Maharashtra University Act, 1994.
19. The A.T.K.T. rules shall be as under:

Theory and Internal practicals shall be considered as separate passing heads. The
internal practical passing heads shall not be considered for promoting to higher
class as per ATKT rules.
The marks for internal practical examinations should be communicated to university
within time limit as per University norms.
The record of conduct of such examination, evaluation and marks should be
maintained for a period of at least two years by the respective college / Department
for the verification by the competent authority.
Admission to Candidate should have Candidate should have

academic year passed in following passed in Minimum THREE
examinations of RTM of Theory subjects of the
Nagpur University following examination
I Year H.S.S.C/equivalent -------
II Year - Ist year
Final Year* Ist year IInd year
Note: (*) A candidate admitted to Final Year can appear for Final year examination
however the result of the Final year examination will be withheld unless the candidate
clears all the lower examinations of the B.Com program
20. This direction shall come into force phase wise from the academic session 2014-15.
Sd/-
Nagpur: ( Anoop Kumar )
Dated : 4.6.2014 Vice-Chancellor
13
BOARD OF STUDIES
B. Com. Part-I
Sr No SUBJECT BOS
1 Compulsory English Language
2 II nd Language (Other Indian language as per Language

syllabus) (Hindi, Marathi, etc
3 Financial Accounting – I Accounts &
Statistics
4 Fundamentals of Statistics & Computer Accounts &
Statistics
5 Principles of Business Management. Business
Management
6 Business Economics Business
Economics
7 Company Law & Secretarial Practice (CLSP) Commerce
B. Com. Part-II
14
Sr No SUBJECT BOS
1 Compulsory English Language
2 II nd Language (Other Indian language Language

as per syllabus) (Hindi, Marathi, etc.)
3 Financial Accounting – II Accounts & Statistics
4 Cost & Management Accounting Accounts & Statistics
5 Business Communication Business Management
6 Monetary Economics Business Economics
7 Business and Industrial Law Commerce
B. Com. Part-III
Sr No SUBJECT BOS
1 Financial Accounting– III Accounts & Statistics
2 Income Tax & Auditing Commerce
3 Functional Management Business Management
4 Indian Economics Business Economics
5 Business Finance Accounts & Statistics
6 Computerized Accounting Accounts & Statistics
Vocational Papers
BOARD OF STUDIES IN COMMERCE
B.Com. Part-I
1. Group-I
i. Tax Procedure and Practice – I
15
2. Group V.
i. Principles and Practice of Insurance - I
B.Com. Part-II
1. Group-I
i. Tax Procedure and Practice – II
2. Group V
i. Principles and Practice of Insurance - II
B.Com. Part-III
1. Group-I
i. Tax Procedure and Practice – III
2. Group V
i. Principles and Practice of Insurance - III
Vocational Papers
BOARD OF STUDIES IN BUSINESS MANAGEMENT &

ADMINISTRATION
B.Com. Part-I
1. Group-II
i. Office Management and Secretary Practice – I
ii. Entrepreneurship Development – I
2. Group-III
i. Advertising Sale Promotion and Sales Management – I
B.Com. Part-II
1. Group-II
i. Office Management and Secretary Practice – II
ii. Entrepreneurship Development – II
2. Group-III
16
i. Advertising Sale Promotion and Sales Management – II
B.Com. Part-III
1. Group-II
i. Office Management and Secretary Practice – III
ii. Entrepreneurship Development – III
2. Group-III
i. Advertising Sale Promotion and Sales Management – III
Vocational Papers
BOARD OF STUDIES IN COMPUTER APPLICATION

(AD-VOC)
B.Com. Part-I
Group-IV
1. Elements of Information Technology & MIS (EIT & MIS)
B.Com. Part-II
Group-IV
1. Visual Basic & DBMS (VB & DBMS)
B.Com. Part-III
Group-IV
1. E-Commerce & Web Development (EWD)
17
R T M Nagpur University
Proposed New syllabus

for
B.Com
From the Academic session
2014-15
18
Detailed Syllabus for B. Com. Part-I
Paper - I
COMPULSORY ENGLISH
Textbook titled “SWAN and PEARLS” shall be prescribed

COMPULSORY English textbook.
Question Paper Pattern

B.Com Part - I
Subject – COMPULSORY English
Marks-100 Time – Three hrs
Question-1) A- Long Answer Question from Unit-I 10

(any one out of two)
B- Short Answer Question from Unit-I (5 x 2 ) 10
(any Two out of three)
Question-2) A- Long Answer Question from Unit-II 10

B- Short Answer Question from Unit-II (5 x 2 ) 10
Question-3) Short Answer Question from Unit-III 20

(any Four out of six)
Question-4) Grammar (Unit-IV) 10

A- Business Letter
B- 1) One word substitute

2) Use of Preposition
3) Use of Verb 10
4) Antonym & Synonyms
Question-5) Very Short Question from Unit I, II, III 20

(Two marks each)
*************
19
Paper - II
Subject – Supplementary English
Textbook titled “ZENITH” shall be prescribed

Supplementary English textbook.

B.Com Part - I


(any Two out of three)¾

(any Four out of six)

A- Business Letter
B- 1) One word substitute

3) Use of Verb 10
Question-5) Very Short Question from Unit I, II, III, 20

(Two marks each)
********
20
Paper - II
II nd LANGUAGE (MARATHI)
Textbook titled “Bhashadarshan - I” shall be prescribed Marathi

textbook.
II nd LANGUAGE (MARATHI)
ch- dkWe- izFke o"kZ

* ejkBh *
osG&3 rkl xq.k ¼100½

iz’u Øekad % 1½ x| & fn?kksZRrjh ¼nksu iSdh ,d½
¼20½
iz’u Øekad % 2½ i| & fn?kksZRrjh ¼nksu iSdh ,d½

¼20½
iz’u Øekad % 3½ x| foHkkx & ¼vkBiSdh dks.krsgh pkj iz’u

lksMok½ ¼20½
iz’u Øekad % 4½ i| foHkkx & ¼ vkBiSdh dks.krsgh pkj iz’u

lksMok½ ¼20½
iz’u Øekad % 5½ ¼loZ iz’u lksMfo.ks vfuok;Z vkgs-½

¼20½
v½ i= ys[ku- & 5 xq.k
c½ bfro`Rr r;kj dj.ks- & 5 xq.k
d½ eqyk[krhps ra= & 5 xq.k
M½ Eg.kh iq.kZ djk- & 5 xq.k ¼ vkBiSdh
iakp½
21
Paper - II
II nd LANGUAGE (HINDI)
Textbook titled “Sahityavithika -I” shall be prescribed Hindi

textbook.
II nd LANGUAGE (HINDI)
ch- dkWe- izFke o"kZ

* fganh *

iz’u Øekad % 1½ x| & fn?kksZRrjh ¼nks iz’u½
¼20½
¼,d iz’u dk mRrj fyf[k;s!½
iz’u Øekad % 2½ i| & fn?kksZRrjh ¼ nks iz’u ½
¼20½
iz’u Øekad % 3½ x| ij vk/kkfjr y?kqRrjh ¼20½
¼N%iz’u eas ls dksbZ Hkh pkj dk mRrj fy[ks! ½
iz’u Øekad % 4½ i| ij vk/kkfjr y?kqRrjh ¼20½

iz’u Øekad % 5½ ¼lHkh iz’u dk mRrj fy[kuk vfuok;Z gS!½

¼20½
1½ dYiuk foLrkj djs !
2½ i= ys[ku !
22
3½ fVi.kh ys[ku ¼izklafxd½
4½ okd~izpkj vFkok eqgkojsa dk Li"Vhdj.k djs!
¼pkj okd~izpkj vFkok pkj eqgkojsa jgsaxs½
PAPER III
FINANCIAL ACCOUNTING - I
Unit – I
- An overview of basic of Book Keeping and Accountancy.
- Rules of Double Entry Account System.
- Preparation of Journal, Ledger, Cash Book, Trial Balance & Annual
Accounts of Sole Traders.
- Accounting Concepts & Conventions.
- Accounting Standards :- Introduction, Need & Objectives, AS 1 to AS
10, Accounting Policies and their Discloser.
Unit – II
Hire Purchase Accounts (Excluding Installment System and
Repossession of Assets)
Unit – III
Branch Accounts (Excluding Foreign Branch)
Unit – IV
Accounts of Co - Operative Societies. (Preparation of Cash Book and
Trading and Profit and Loss A/c and Balance Sheet as per Maharashtra
State Co - Operative Societies Act,1960)
Unit – V
- Consignment Account
- Joint Venture Accounts (Centralized & Decentralized Method)
Note :- Accounting year should be 31st March.
Reference Books :
 S. N. Maheshwar :- Financial Accounting – Vikas Publishing House, New Delhi
 Gupta R. L. – Advanced Financial Accounting – S. Chand & Sons
 Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication House
 Shukla and Grewal : Advanced Accounts (S. Chand & Ltd. New Delhi)
 Jain and Narang : Advanced Accounts (Kalyani Publishers, Ludhiana)
 Sr. K. Paul : Accountancy, Volume –I and II (New Central Book Agency,
Kolkata)
 R. K..Lele and Jawaharlal : Accounting Theory (Himalaya Publishers)
 M. A. Arulnandam :- Advance Accounting – Himalay Publication
23
 Prof. PradeepWath, Dr. R. D. Mehta, Dr. DilipGotmare :- Financial Accounting–
Payal Prakashan
FINANCIAL ACCOUNTING - I
Paper – III
N.B. – 1) All Questions are compulsory.
2) All Questions carry equal marks.
Time :- 3 hours Marks-100
Question No. 1 – Unit I A) Theory 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 2 – Unit II A) Theory 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 3 – Unit III A) Theory 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 4 – Unit IV A) Theory 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 5 – Unit V A) Problem on Consignment Accounts 10 Marks

B) Problem on Joint Venture Accounts 10 Marks
OR
C) Problem on Consignment Accounts/ 20 Marks
Joint Venture Accounts
24
*************
Paper- IV
FUNDAMENTALS OF STATISTICS & COMPUTER
Unit – I
Computer Block diagram, functioning, generations, classification of computers,
characteristics, limitations of computer. Computer memory: types of primary
memory. Storage devices: Hard disk, optical disk (CD/ DVD), Flash memory
cards, pen drive. Input devices: keyboard, mouse, joystick, light pen, scanners,
OCR, MICR, Touch Screen, Bar code reader. Output devices: monitor, printers,
classification of printers, plotters. Computer Software Types of software,
Operating Systems- concept, need, and functions. Internet: Brief history, www,
browsers, Internet services and applications.
Unit – II
Meaning, Scope, Importance, Functions and Limitations of statistics. Collection
of data, Tabulation and Classification, Primary Data and Secondary Data
Measures of Central Tendency - Mean, Median, Mode, Geometric Mean and
Harmonic Mean.
Unit – III
Measures of Dispersion Standard Deviation, Mean Deviation, Quartile
Deviation, Decile, Percentile, Range and its coefficient, co-efficient of
variation and skewness.
Unit – IV
Correlation (Co-efficient, Probable Error, Test of Significance)
(Simple series -Two way series), Rank Correlation.
Regression Analysis-Regression co-efficient & Equations (Simple Series
only)
Unit – V
Business Mathematics:- Ratio Proportion, Percentages, Simple & Compound
Interest, Profit/ Loss.
Reference Books:
 Fundamentals of statistics : D. V. Elhance&VeenaElhance

 Statistics : V. K. Kapoor – S. Chand & Sons
 Statistics : B. New Gupta – SahityaBhavan Agra
 Statistics Methods : S.P. Gupta – S. Chand & Sons
25
 Fundamental of Statistics : S. C. Gupta – Himalaya Publishing House
 Business Mathematics & Statistics : NEWK Nag & S.C. Chanda – Kalyani
Publishers
 Problem in statistics : Y. R. Mahajan - Pimplapure Publisher Nagpur
 I.T. TODAY (ENCYCLOPEDIA) BY S. JAISWAL
 Information Technology - Dr. Sushila Madan (Taxmann‘s)
 COMPUTER FUNDAMENTALS BY P. K. SINHA (BPB Pub)
 INFORMATION TECHNOLOGY BY S.B. KISHOR (DASGANU)
 Fundamentals of Computers – ITL Education Solutions Ltd. (Pearson)
FUNDAMENTALS OF STATISTICS & COMPUTER

Paper - IV


B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory
Question No. 2 – Unit II A) Problem 10 Marks

B) Problem / Theory 10 Marks
OR
C) Problem 20 Marks
Question No. 3 – Unit III A) Problem 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 4 – Unit IV A) Problem 10 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 5 – Unit V A) Theory 10 Marks

26
B) Theory / Problem 10 Marks
OR
C) Theory 10 Marks
D) Problem 10 Marks
Paper - V
PRINCIPLES OF BUSINESS MANAGEMENT
Unit-I
- Nature And Scope of Business: Meaning And Definition of Business,
Characteristics, Objectives of Business, Classification of Business
Activities, Industry, Commerce & Trade, Social Responsibility of
Business Towards Different Groups.
- Forms of Business Units: Sole Trader, Partnership, Joint Stock
Company and Co-Operative Society – Meaning, Characteristics,
Advantages & Disadvantages.
Unit-II
- Management And Administration: Meaning and Definition of
Management, Characteristics, Scope, Importance, Management And
Administration, Management – A Science or Art.
- Planning: Meaning, Nature and Characteristics, Objects, Process,
Importance, Types, Components.
Unit-III
- Decision Making: Concept, Characteristics – Importance, Process,
Types of Decisions.
- Organizing: Concept, Principles, Types – Line, Functional, Line and
Staff, modern types of organizations-Project, Matrix, Formal and
Informal Organization, Advantages and Disadvantages.
Unit-IV
- Delegation of Authority: Meaning and Definition, Elements of
Delegation of Authority, Advantages, Obstacles in the Process of
Delegation.
- Direction: Meaning, Nature, Importance and Techniques.
- Co-Ordination: Meaning, Principles, Internal and External Co-
Ordination, Methods of Achieving Effective Co-Ordination.
Unit-V
- Leadership and Morale: Leadership – Concept, Characteristics,
Types and Qualities, Morale – Meaning, High And Low Morale,
Measurement of Morale, Morale of Executive and Supervisors.
- Control: Meaning, Characteristics, Need, Procedure, Types, Essential
of Good Control System, Control Devices.
Reference Books
 P.C. Jain : Government & Business Policy (Galgotia Publishing Company, New Delhi)
27
 Raj Agrawal & ParagDiwan : Business Environment (Excel Books)
 C. P. Bose : Business Organisation& Management
 P. C. Tripathi, P. N. Reddy: Principles of Management (Tata Mcgraw Hill, New Delhi)
 J. S. Chandan : Management Theory & Practice (Vikas Publishing House, New Delhi)
 Fred Luthans : Organizational Behaviour, Mcgraw Hill, New Yord
 Bodankar Dr. SudhirKanetkar Dr. Medha : Principles of Business Management (Shri.
SainathPrakashan, Nagpur)
 R. N. Gupta : Principals of Management, ( S. Chand & Co. Ltd., New Delhi)
 Dr. Kiran Nerkar & Dr. Vilas Chopde : Principals and Practices of of Management,
(Dreamtech Press, New Delhi)
Paper - V
PRINCIPLES OF BUSINESS MANAGEMENT
Pattern of Question Paper
Time : - 3 hrs Max. marks :- 100

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
28
B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
Paper - VI
BUSINESS ECONOMICS
Duration : 3 Hrs Max. Marks : 100.
Level of Knowledge: Basic Knowledge.
OBJECTIVES
1. To expose students of Commerce to basic Micro Economics Concepts and
inculcate in analytical approach to the subject matter.
2. To stimulate the students interest by showing the relievable and use of various
economic theories.
3. To apply economic reasoning to problems of business.
CONTENTS
Unit – I Nature and Scope of Business Economics.
A) Business economics meaning, Scope and objectives of Business economics,

Nature and types of business decisions, Role and responsibilities of business
economist, Role and social responsibility of business & business economist,
Micro economics and macro economics definition, scope, Merits and Demerits.
B) Theory of Consumption.
1. Law of demand, Demand determinants, Changes in Demand, Exceptions to the

law of demand Geffen’s paradox. Law of equi-marginal utility, Assumptions
Limitations, Importance criticism of cardinal approach.
29
2. Indifference Curve – Concept, definition, Definition, Properties, Importance of
indifference curve.
3. Elasticity of demand – Concept, kinds, definition Measurement of elasticity of

demand, factors influencing elasticity of demand, Importance of elasticity of
demand.
4. Demand forecasting: Meaning, Need, Importance, Methods of demand

forecasting.
Unit – II Theory of Production and Cost
1. Production Function – Concept Definition, Types of products, Total Production,

Average Production, Marginal production, Law of variable proportions,
Assumptions, Limitations and Significance.
2. Isoquant curves, Definition, General properties of isoquant curves, Expansion

path internal and external economic and diseconomies of scale, Ridge line.
3. Theories of population, - Malthusian theory of population, Optimum theory of

population, Demographic Transition Theory of population and criticism.
Unit – III Theory of cost and Revenue and Markets

1. Law of supply & Criticism influencing factors of supply.
2. The concept of cost – Accounting Cost, Economic Cost, Opportunities Cost,

Fixed Cost, Variable Cost, Direct and Indirect Cost, Real Cost, Explicit,
Implicit Cost, Money Cost, Total Cost, Average Cost, Marginal Cost,
Selling Costs.
3. Revenues - Total Revenues, Average Revenues, Marginal Revenues and

Relationship and Time Element.
4. Market – Concept, meaning, Definition, Classification of market structures,

Type Firm, Industry, Meaning, objectives, difference between Industry and
firm.
Unit IV :- Pricing of Products.
1) Perfect Competition definition, properties Price determination under perfect

competition.
2) Monopoly -Definition, Properties, types, Price determination under

Monopoly
30
3) Monopolistic competition, meaning, concepts, properties and Price
determination under Monopolistic competition.
4) Price and output under oligopoly – indeterminate pricing and output price
leadership, collusive oligopoly, Kinked demand curve.
5) Price discrimination – Meaning, Types, Conditions under which it is

possible and profitable, importance, Concept of Dumping.
Unit V - Theories of Distribution
1) Modern Theory of Distribution of Rent.
2) Theory of rent – Recardian theory of Rent, Modern theory of Rent,

Criticism, concept of Quasi Rent.
3) Theory of interest – Loanable Funds Theory of Interest, Liquidity

Preference
Theory of Interest, Criticism, Concept of gross interest net interest.
4) Theories of Profit – Uncertainty Bearing Theory of Profit, Dynamic Theory

of Profit, Innovation theory of Profit, Criticism, Gross Profit, Normal Profit,
Abnormal profit.
5) Theory of Wages – Nominal wages, real wages, Exploitation of labour,

Marginal productivity theory of wages.
Reference Books
1. Principles of Economics : D.M. Mithani, Sheth Publishers PVT

LTD.
Mumbai 2000
2. Business Economics : V.G. Mankar, Himalaya Publication
House.
3. O;kolkf;d vFkZ’kkL= % MkW- ,e-,e- oku[ksMs] MkW- ts-,e-

dkdMs
MkW- /kuoVs] ik;y izdk’ku ukxiwj

4- vFkZ’kkL= % nso’kkL=h tagkxhjdj] fiiaykiwjs
vWUM d-a iCyh’kLkZ
31
PAPER - VI
BUSINESS ECONOMICS
B.Com. Part – I
Time – Three Hours Maximum Marks - 100
Note : 1) All Question are compulsory


OR
B) As above

OR
B) As above

OR
B) As above

OR
32
B) As above

OR
B) As above
PAPER - VII
Company Law & Secretarial Practice (CLSP)
[
Level of Knowledge - Basic knowledge.
Objectives :- 1) To develop conceptual knowledge regarding various types of

companies.
2) To impart knowledge regarding various functions of a company
secretary.
Unit – 1
- Corporate personality/ company

- Meaning of a company, characteristics of a company, lifting the
corporate veil, Kinds of company.
- Formation, Incorporation and Promotion of a company

- Stages in formation of a company, Duties of a secretary regarding
Incorporation, Pre- incorporation contracts, Commencement of business.
- Meaning and definition, Duties and liabilities of promoters, Importance
of promoters.
- Memorandum of Association and Articles of Association

- Meaning and Definition of Memorandum of Association, Importance of
Memorandum of Association, Contents of Memorandum Of
Association, Alteration in Memorandum of Association, Meaning and
Definition of Articles of Association, Contents of Articles of
Association.
Unit – 2
33
- Prospectus
- Definition of Prospectus, Statutory requirement of prospectus, Contents
of prospectus, Demand Prospectus, Statement in Lieu of Prospectus,
Misrepresentation in Prospectus, Consequences of Misrepresentation,
Liabilities of Directors and Promoters towards misrepresentation.
- Share Capital
- Classification of share Capital, Meaning of Shares, Kinds of Shares,
Issue of Shares.
- Allotment of shares
- Statutory restrictions and procedure on allotment of shares.
Unit -3
- Share holders and Members
- Meaning of shareholder/ Member, Procedure to become a member,

kinds of members.
- Directors
- Meaning of Directors, Appointment of Directors, Qualifications of
Directors, Powers of Directors, Duties of Directors, Remuneration of
Directors.
- Managing Directors
- Meaning of Managing Directors, Appointment of Managing Directors,
Remuneration of Managing Directors, Qualifications of Managing
Directors, Term of Managing Directors, Powers and duties of Managing
Directors.
Unit -4
- Secretary
- Meaning of Secretary, Definition of Secretary, Qualifications of
Secretary, Duties of Secretary, Liability of company for secretary Acts.
- Secretary & Correspondence

- Correspondence with members- about allotment, call, forfeitures,
transfer
of shares
- Company meeting
- Statutory meeting, Annual Meeting, Extra ordinary meeting--
- Meaning, agenda, notice of meeting
34
Unit -5
- Report writing-
- Essentials of good report, contents of statutory report, Progress
report, Importance of reports.
- Depositories and Dematerializations of securities

- Meaning of depository, Procedure of Depository, Meaning of
dematerialization of shares, Procedure of dematerialization of
shares.
- E- Governance and E- Filling

- Meaning of E- Governance and E- Filling, Advantages of E-
Governance and E- Filling
- Procedure of E- Governance and E- Filling
Reference Books:
 Company Law & Secretaria lPractice- Appannaian Reddy, Prabhudev,

Himalaya Publishing House
 Company Law for Beginners- Dr. V.K. Jain, Sheth Publishers Pvt. Lt.
 Company Law and Secretarial Practice- Dr. R.K. Nelakha, Ramesh Book
Depot, Jaipur, New Delhi.
 Company Law and Secretarial Practice- Dr. K.R. Dixit, Vishwa Publishers
& Distributors, Nagpur
 Secretarial Practice & Company Law- Arunkumar, Rachana Sharma-

Atlantic Publishers and Distributors
 daiuh dk;nk vkf.k lfpokph dk;Zi)rh& MkW- es/kk dkusVdj ( Jh-

lkbZukFk izdk”ku ( ukxiwj-
 daiuh dk;nk vkf.k fpV.khlkph dk;Zi)rh& MkW- izHkkdj ns”keqjo (

fiaiGkiqjs vW.M daiuh( ukxiwj-
 daiuh fof/k (MkW vkj- ukSyjok (MkW vkb ih =hikBh( MkW ih ds tSu (
jes”k cqd Msiks( ubZ fnYyh-
35
PAPER - VII
QUESTION Paper Pattern

Company Law & Secretarial Practice
Full Marks: 100 Time: Three Hours

N. B. ---- (1) All questions are compulsory
(2) All questions carry equal Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
36
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
Detailed Syllabus for B. Com. Part-II
PAPER - I
COMPULSORY ENGLISH
Textbook titled “Blossom, an Anthology of prose & poetry” shall be
prescribed COMPULSORY English textbook.

B.Com Part - II
Subject – COMPULSORY English



(any FOUR out of six)

Business Letter
1) One word substitute
37
3) Use of Verb 10

(Two marks each)
*************
PAPER - II
Textbook titled “Reflections, an Anthology of prose & poetry” shall be

prescribed Supplementary English textbook.

B.Com Part - II



(any FOUR out of six)

Business Letter
1) One word substitute

3) Use of Verb 10
38
(Two marks each)
PAPER – II
II nd LANGUAGE - Marathi
Textbook titled “Bhashadarshan - II” shall be prescribed Marathi

textbook.
ch- dkWe- f}rh; o"kZ

* ikB;Øe ejkBh *

iz’u Øekad % 1½ x| & fn?kksZRrjh ¼nksu iSdh ,d½
¼20½
iz’u Øekad % 2½ i| & fn?kksZRrjh ¼nksu iSdh ,d½

¼20½
iz’u Øekad % 3½ x| y?kqRrjh& ¼lgkiSdh dks.krsgh pkj iz’u

lksMok½ ¼20½
iz’u Øekad % 4½ i| y?kqRrjh &

¼lgkiSdh dks.krsgh pkj iz’u lksMok½
¼20½
39
iz’u Øekad % 5½ ¼loZ iz’u lksMfo.ks vfuok;Z vkgs-½
¼20½
v½ dYiuk foLrkj djk-
c½ vtZ ys[ku-
d½ ckreh ys[ku-
M½ 'kq/n 'kCn fygk- ¼,dq.k vkB 'kCn-½
PAPER – II
II nd LANGUAGE - HINDI
Textbook titled “Sahityavithika - II” shall be prescribed HINDI

textbook.
ch- dkWe- f}rh; o"kZ

* ikB;Øe fganh *

iz’u Øekad % 1½ x| & fn?kksZRrjh ¼nks iz’u½
¼20½
iz’u Øekad % 2½ i| & fn?kksZRrjh ¼ nks iz’u ½ ¼20½

iz’u Øekad % 3½ x| ij vk/kkfjr y?kqRrjh ¼20½

40
iz’u Øekad % 4½ i| ij vk/kkfjr y?kqRrjh ¼20½

¼N%iz’u esa ls dksbZ Hkh pkj dk mRrj fy[ks! ½
iz’u Øekad % 5½ ¼lHkh iz’u dk mRrj fy[kuk vfuok;Z gS!½

¼20½
1½ ifjp; i=
2½ eqyk[kr ra=
3½ bfro`Rr
4½ o`Rri= ds fy;s lekpkj ys[ku
PAPER III
FINANCIAL ACCOUNTING - II
Unit – I
 Flotation of Joint Stock Companies and their Capital Structure.

 Accounting for Issue, Forfeiture of shares & reissue of forfeited shares.
Unit – II
 Annual or Final Accounts of Joint Stock Companies.
(Excluding Managerial Remuneration)
Unit – III
 Final Accounts of Banking Companies
(Preparation of Annual accounts as per Banking Companies Regulation Act
1949 as per amendment by RBI)
Unit - IV
41
 Final Accounts of General Insurance Companies.
Unit - V
 Profit Prior to Incorporation.
 Liquidation of Company.
 (Preparation of Liquidator's Final Statement of Account only)
Reference Books:
 Corporate Accounting:-Maheshwari S N, Vikas Publishing house Pvt. Ltd.

 Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication
House
Kolkata)
 Dr. L. S. Porwal : Accounting Theory (Tata McGraw Hill)
 Robert Anthony, D. F. Hawkins & K. A. Merchant : Accounting Text &
Cases (Tata McGraaw Hill)
 Dr. S. N. Maheshwari : Corporate Accounting (Viakas Publishing House
Pvt. Lit. New Heldi)
 Dr. Ashok Sehgal& Dr. Deepak Sehgal : Advanced Accounting (Taxmann,
New Delhi)
 Dr. R. D. Mehta, Prof. PradeepWath& Dr. D. C. Gotmare :- Advanced
Financial Accointing (PayalPrakashan)
Paper - III
FINANCIAL ACCOUNTING - II


B) Problem 10 Marks
OR
C) Problem 20 Marks
42
B) Problem 10 Marks
OR
C) Problem 20 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 5 – Unit V A) Problem on Profit Prior to Incorporation 10 Marks

B) Problem on Liquidation of Company 10 Marks
OR
C) Problem on Profit Prior to Incorporation/ 20 Marks
Problem on Liquidation of Company
*************
Paper - IV
COST AND MANAGEMENT ACCOUNTING
Unit – I
- Cost Accounting :- Meaning, Importance, Element of Cost, Cost-
Absorption, Allocation of Overheads and Methods of costing, Difference
between Cost Accounting and Financial Accounting.
- Management Accounting :- Meaning, Scope, Importance, and
Limitations of Management Accounting. Difference between Cost
Accounting and Management Accounting, Role of Management
Accounting
Unit – II
- Cost Sheet, Tender and Quotations. Reconciliation of Profit /Loss shown
by Cost and Financial Accounts.
Unit – III
- Process Cost Accounting (Including Abnormal loss and Abnormal
effectives, Joint Process Accounts)
43
- Contract Cost Accounting (One years contract for complete &
incomplete contract)
Unit – IV
- Break -Even Point Analysis
- Ratio Analysis (Ratios related to Trading and Profit and Loss Account
and Current Ratio, Liquid Ratio, debtors Turnover Ratio, Creditors
Turnover Ratio, Working Capital Turnover Ratio)
Unit – V
- Fund Flow Analysis
- Business Budget (Cash Budget and Flexible Budget Only)
Books Recommended -
 S. N Maheshwari : Cost Accounting Theory and problems –ShriMahavir Book
Depot, New Delhi
 V.K. Saxena : Cost Accounting Text Book- Sultan Chand and Sons New Delhi
 M.C. Shukls – T.S. – Grewal, M.P. Gupta – Cost Accounting – S. Chand , New
Delhi
 R. S. N. Pallai, V Bhagavathi – Cost Accounting – S. Chand, New Delhi
 S. M. Shukla :- Cost Accounts (Hindi)
 Nigam R. S. – Advanced Cost Accounting , S. Chand & Company
 Jain S. P. – Advanced Cost Accounting – Kalyani Publication
 Gawada, J Made – Advanced Cost Accounting – Himalaya Publication House
 Pillai R. S. N. – Management Accounting – S. Chand & Co. Pvt. Ltd.
 Agrawal N. K. – Managements Accounting – Galgotia Publication
 Singh, Jagwant - Managements Accountings – KitabMahal
 Rathnam P. V. - Managements Accountings – KitabMahal
 Sharma R. K. - Managements Accountings – Kalyani Publication
PAPER - IV
COST AND MANAGEMENT ACCOUNTING

Question No. 1 –Unit I A) Theory on Cost Accounting 10 Marks

B) Theory on Management Accounting 10 Marks
OR
C) Theory on Cost Accounting 10 Marks
D) Theory on Management Accounting 10 Marks
44
Question No. 2 –Unit II A) Problem (Cost Sheet /Tender) 10 Marks
B) Problem (Reconciliation) 10 Marks
OR
C) Problem (Cost Sheet/Tender/Reconciliation) 20 Marks
Question No. 3 –Unit III A) Process Cost Accounts 10 Marks

B) Contract Cost Accounts 10 Marks
OR
C) Process / Contract Accounts 20 Marks
Question No. 4 –Unit IV A) B.E.P. 10 Marks

B) Ratio 10 Marks
OR
C) B.E.P. / Ratio 20 Marks
Question No. 5 –Unit V A) Fund Flow Analysis 10 Marks

B) Budget 10 Marks
OR
C) Fund Flow / Budget 20 Marks
*************
PAPER - V
Business Communication
Unit I:
Business communication: concept, objective, elements, purpose & importance.

Salient features & principles of effective communication. Types of
communication, interpersonal, supervisory & grapevine communication, their
characteristics. Public speaking: concept, principles, qualities & role of manager
as Public speaker, importance of humor. Business writing: Elements, do’s &
don’ts, layout of business writing. Sales letter, enquiry, order, complaint letter,
commercial letter, interview letter, appointment letter & show cause notice.
Unit II:
Communication media: Types, characteristics, advantages & disadvantages of

print media, audio visual & internet. Organizational communication: Salient
features, benefits & effectiveness of Company manual, house journal,
placement broacher, leaflets. Public relations: Meaning, objectives, principles.
45
Functions & qualities of public relation officer, corporate image,
communication with government.
Unit III: Word processing
Introduction, Creating document, Structure of Ms-word window and its

application, mouse & keyboard operations, designing a document; formatting-
selection, cut, copy, paste, Toolbars, Printing, Saving, Opening, Closing of
document; creating a template; Tables, borders, textbox operations; Spelling
and Grammar check, Mail merge, Envelope and label, protection of document,
Change the view of document.
Unit-IV : Spreadsheet Package
Introduction To Ms-excel, Excel Toolbars and Operations, formatting Features,

Copying Data Between Worksheets; Entering and Editing Cell Entries, Creation
of Charts, Editing and Formatting Charts, Goal Seek, Auditing, Linking,
Workbook, Database in Excel (Auto Filter, Advanced Filter, Sort, Form),
Mathematical, Statistical and Financial Functions in Ms-Excel.
Unit- V : Power point
Working with Power point, Standard Toolbar, Formatting Toolbar, Drawing

Toolbar, Moving the Frame, Inserting Clip Art, Picture, Slide; Text Styling,
Send to Bank, Entering Data to Graph, Organization Chart, Table, design
Template, Master Slide, Animation Setting, show and Presentation, Auto
Content Wizard, Package for CD (pack & Go Feature).
Practical: (20 Marks)

The practical’s shall be evaluated by Subject teacher (Internal examiner),
moderated & certified by the Principal, marks shall be sent to University .
The practical’s shall be based on following:

Practical assignments in MS WORD, MS EXCEL & MS POWER POINT
(MS OFFICE 2007)
Practical marks shall be awarded as below :

a) Record of Practical Assignments 10 marks
b) Internal Viva-Voce 10 marks
46
------------
Total - 20 marks
Books Recommended:
 A guide to Business Correspondence–Kapoor A.–S.Chand &Co.

 Basic Business Communications – Rober M. Archer
 English Grammar – Wrenin & Martin
 Effective Business Communication – Herta Murphy Chorles Perk – Tata
Mcgraw Hill
 Microsoft Office -2000/2007 - Gini Courter, Annelte Marquis BPB
 It Today (Encyclopaedia) - S.Jaiswal
 A First Course In Computers - Sanjay Saxena
 First Text Book On Information Technology – Srikant Patnaik
PAPER - V
Business Communication
QUESTION PAPER PATTERN
Total Marks : 80 Time: Three Hours
N.B.) a) All Questions are compulsory.

b) All Questions carry equal marks. (Sixteen each)
Question No. 1 Unit – I (a + b)

OR
Unit-I ( c )
47
Question No. 2 Unit – II (a + b)
OR
Unit – II ( c )
Question No. 3 Unit – III (a + b)

OR
Unit – III ( c )
Question No. 4 Unit – IV (a + b)

OR
Unit – IV ( c )
Question No. 5 Unit— V (a + b)

OR
Unit—V ( c )
Paper - VI
MONETARY ECONOMICS
Total 100 Marks
 Level of knowledge’s Basic Knowledge

 Objectives :- This course is meant to accountant the Students with the Monetary
Economies in which Money Banking and Public finance as are applicant in
business and also
Course Contents :-
Unit : I
Money
- Evolution, meaning, definition, nature and functions of money.
- Types of Money (Metal, paper Plastic)
48
- Quantity Theory of Money and Criticism.
- Inflation, deflation, meaning, nature, Causes, effects, impact,
remedial measures by RBI and role,
- Money Market Concept of Money market objective importance,
Monetary policy and fiscal policy Concept - meaning, objectives
need, importance, impact, recent charges/Trends
Unit : II
Banking
Commercial Bank – Evolution, Meaning, definition, functions, role,
credit creation, investment policy, Limitations.
- Assets and liabilities and Management – (ALM) – Meaning
objectives, balance sheet, importance, constituent, Ingredients of
ALM
- Non-Performing Assest. – Meaning, Criteria and Causes.
- E-Banking & Core Banking – Meaning, nature, features, essential
factors, Advantage & dis-advantages. ATM – (Automated Teller
wachiues) Meaning, features. Merits and demerits credit cards
(KCC) Plastic cards small cards, cheque cards, e-purse, laser cards –
Meaning, features, Merits & demerits.
- Automated clearing Houses, online Banking, Advanced Ledger
Posting Machines, MICR Technology – Cheques – clearing EFT
(Electron fund Transfer) Internet Banking e-cheque ECS
(Electronics clearing system)
Unit : III
Banks and Customers – Relationship and Services
- Introduction, meaning of customer, Bank & Customer relationship –
Debtor & creditors, Trustee and Beneficiary, Agent and Principal,
Baitec and Baitec special relationship.
- Opening, operating and closing of an Bank accounts, types – demat
account advantages, role of demat partner. Buying and selling of
demat securities.
- Methods of Calculating Interest Rates – on deposits, on loans
advances, on cash credits on overdraft facilities - Banker Right &
obligations.
Unit : IV
Central Bank
- Introduction, Meaning, objectives, functions, role – professional &
regulatory organization & Management
- Credit Control – Meaning objectives methods :- Quantitative – Bank
rate, open market operation, varying reserve requirement, credit
rationing. Qualitative – Varying margin requirement, regulation of
consumer’s credit, Issuing directives to restrict bank advances and
limitation.
- Monetary Policy and Reserve Bank – Meaning, objectives function,
role, measures, impact discrete actions and rules cash Reserve Ratio
(CRR) statutory liquidity Ratio (SLR)
Unit : V
49
Public Finance –
- Concept, Meaning, scope, importance – Principles of Public
- finance Theory of Maximum Social Advantages & their criticism.
- Taxation – Definition – Characteristics, cannons of taxation,
- Taxable capacity – Meaning, importance, theory of ability to pay tax
& criticism factors influcing taxable capacity. Types of taxation –
proportional, progressive and regressive taxation system Direct and
in directs tax concept, meaning, objectives merits & demerits.
- Information Monetary fund – (IMF) Concept, meaning, objectives, need
function, impact on economy.
Books Recommended:-
 Mankiw, N. Gregory. Macroeconomics. Macmillan worth Publishers New
York, Himpshire U.K.
 Dornbusch, Rudiger, and Stanley. Fischer. Macroeconomics. McGraw-Hill.
 Dornbusch, Rudiger., Stanley. Fischer and Richard Startz. Macroeconomics.
Irwin/McGraw-Hill, Singapore.
 Deepashree, “Macro Economics”, ANE Books Pvt. Ltd. New Delhi.
 Barro, Robert J. Macroeconomics. MIT Press, Cambridge MA.
 Burda, Michael, and Wyplosz. Macroeconomics A European Text. Oxford
University Press, Oxford.
 Salvatore, Dominick. International Economics. John Wiley & Sons
Singapore.
 Branson, William H. Macroeconomic Theory and Policy. Harper Collins
India Pvt. Ltd.
Paper - VI
Tmie – Three Hours Maximum Marks - 100


OR
B) As above

OR
50
B) As above

OR
B) As above

OR
B) As above

OR
B) As above
PAPER – VII
Business and Industrial Law
Level of Knowledge- Basic knowledge.
Objectives :- 1) To develop conceptual knowledge regarding various laws related to
business and industry.
2) To impart knowledge regarding to procedure of various laws related

to business and industries.
Unit – 1
- Indian Contract Act 1872- Definition, Kinds and concepts of contracts.
Offer and Acceptance Consideration -Capacity of parties -Free consent -
Legality and objects of consideration -Void Agreements-Performance of
Contact -Discharge of Contract and Remedies.
- Patent Act- 2002- Meaning, Objective and important Definition -

Inventions not patentable -Patent office and power controller - Penalties.
51
Unit-2
- The Indian Partnership Act, 1932 -Concept of partnership -Test for
determination of existence for partnership -Kinds of partnership -
Registration, Effects of Non- Registration -Rights and duties of partners
towards other partners -Authority of partner and liabilities towards third
parties -Admission, retirement, expulsion of partners and their liabilities
-Dissolution of the firm
- The Sale of Goods Act- 1930 -Contract of sale of Goods -Conditions

and Warranties -Transfer of Property -Performance of contract of sale -
Rights of unpaid seller
Unit -3
- Information Technology Act- 2000 -Meaning, objective and scope,
offences and penalties adjudicating -Digital Signature and Electronic
Governance -Offences and penalties
- Right to Information Act-2005 -Important Definition, aims and objects of
Right to information Act -Request for acquiring Information and procedure
regarding information -Charges for supply of information -Appeal Officers
-Consequences of non supply of information -Format of complaint
application
Unit-4
- The Consumer Protection Act -Salient Features of Act -Definition-
Consumer, Complaint, Services, -Defect and Deficiency, complaints -Rights
and relief’s available to consumers -Procedure to file complain -Consumer
Disputes Redresser Agencies -Procedure followed by Redresser Agencies
- Environment Protection Act- 1986 -Meaning, objective and scope -Power
of Central Government to protect and improve Environment -Location of
Industries, Process and Operations -Offences and penalties
Unit- 5
- The Indian Factories Act- 1948 -Important Definitions -Provisions
regarding workers Health -Provisions regarding safety of workers -Rules
regarding Labor welfare -Provisions regarding Adults, Women workers and
young workers
- The Industrial Disputes Act-1947 -Important Definition -Authorities for

the settlement of Industrial Disputes -Work procedure of different
52
authorities and their powers and responsibilities -Duties of Conciliation
officer and board -Duties of court of enquiry -Strikes and Lock out
- Workmen’s Compensation Act, 1923 -Important Definitions -Rules
regarding Workmen’s compensation -Amount of Compensation -Notice and
claim for compensation ,Workmen’s compensation commissioners
Books Recommended:-
 Dr. V. K. Jain: Mercantile Law, Seth Publications, Nagpur

 M.C. Shukla: Company Law, S. Chand & Company, Nagpur
 Sen & Mitra: Cinnercuak Kawn, The World Press Pvt. Ltd., Kolkata
 M.C. Kuchhal: Mercantile Law, Vikas Publishing House, New Delhi
 C.K. Kapoor: Lectures on Business and Corporate Laws, Vidya Sadan, Delhi
 V.S. Datey: Business and Corporate Laws, Taxman, New Delhi
 K.R. Bulchandani, Business Law for Management, Himalaya P. House, Mumbai-2006
 Right to Information Act, 2005- Bare Act
 Right to Information Act, 2005-Books Published by Yashada (Yashwantrao Chavan,
Vikas Prakashan Prabhodini- Rajhans Prakashan)
 Information Manual: By Advocate, U.P. Deopujari, Nagpur Laws House
 Cyber Laws: By Justice Yatindra Singh, Universal Law Publishing Co., New Delhi
 N.D. Kapoor: Mercantile Law, Sultan Chand & Sons, Educational Publishers, New
Delhi.
 O;kolkf;d dk;ns&MkW- es/kk dkusVdj] Jh lkbZukFk izdk’ku] ukxiwj
PAPER – VII
Business and Industrial Law
QUESTION Paper Pattern
N. B. ---- (1) All questions are compulsory
(2) All questions carry equal Marks
B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

53
B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
Detailed Syllabus for B. Com. Part-III
PAPER - I
FINANCIAL ACCOUNTING -III
Unit – I
Amalgamation and Absorption of Companies.
Unit – II
Reconstruction of Companies.
(Internal and External Reconstruction of Companies)
Unit – III
Accounts of Holding Companies.
(Excluding Right Issue & Bonus Issue)
Unit - IV
Valuation of Goodwill and Valuation of Share
Unit - V
54
- Fire Insurance Claims.
- (Excluding Computation of Loss of Profit)
- Accounts of Public Utility Companies (Electricity, Gas and Water Supply
Companies) According to Double Accounting System.
Books Recommended

 Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication
House
Kolkata)
 Dr. L. S. Porwal : Accounting Theory (Tata McGraw Hill)
 Robert Anthony, D. F. Hawkins & K. A. Merchant : Accounting Text & Cases
(Tata McGraaw Hill)
 Dr. S. N. Maheshwari : Corporate Accounting (Viakas Publishing House Pvt.
Lit. New Heldi)
 Dr. Ashok Sehgal& Dr. Deepak Sehgal : Advanced Accounting (Taxmann,
New Delhi)
Paper - I
FINANCIAL ACCOUNTING - III


B) Problem 10 Marks
OR
C) Problem 20 Marks

B) Problem 10 Marks
55
OR
C) Problem 20 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks

B) Problem 10 Marks
OR
C) Problem 20 Marks
Question No. 5 – Unit V A) Problem on Fire Insurance Claim. 10 Marks

B) Problem on Public Utility Concern 10 Marks
OR
C) Problem on Fire Insurance Claim / 20 Marks
Public Utility Concern
*************
Paper - II
Income Tax and Auditing

Objectives:-
To understand the basic concept and definition of Income Tax Act, 1961.
To Acquire knowledge about Computation of Income under different heads of

Income of Income Tax Act, 1961 and Direct Tax code 2012.
To Acquire Knowledge about the submission of Income Tax Return, Tax
deducted at Source.
To prepare student Competent enough to take up employment in Tax planner.
Unit – I:
- Auditing: Nature of Auditing, Meaning & Definition, Objectives,

Advantages, Principles, scope and Limitations of Auditing .Types of
Auditing—Continuous Audit, Annual, Periodical Audit, Internal Audit -
Definition, objectives, Advantages, Basic Principles of Internal Audit,
and Auditor.
56
- Audit Planning and Documentation: Commencement of New Audit,
Preparation for Audit programme, Objectives, Types of Audit programme,
Advantages and Disadvantages of Audit programme.
Unit – II :
- Auditing Techniques: - Vouching- Meaning, Need for Vouching,

Procedure of Vouching, Vouching of Cash Book, vouching of subsidiary
book, Vouching of Ledgers.
- Basic Concepts of Income Tax

Assessment Year, Previous Year, Meaning & Definitions, GTI, Difference
between Exemption & deduction, Capital & Revenue Expenditure. Due
Dates of Filing return by different Assessee.
- Introduction of Five Heads of Income Tax & theory

Salary, House Property, Income from Business & Profession, Capital Gains
& Income from Other Sources.
- Residential Status and its effects on Tax incidence

(Residential status of Individual, HUF, Firm & Association of Person,
Company, Basic Conditions & Additional Conditions. (Theory)
Unit-III :
- Income from Salary

Types of allowances (Taxable & Tax free), perquisites, and Tax treatment
of P.F, E.P.F., Superannuation Fund, Allowances & Perquisites,
Computation of Income from Salary and Calculation of Tax Liability.
(Problems)
- Deduction under section 80C, 80CCC, 80CCD, 80D, 80DDB, 80E, 80G,
80GG, 80U.
Unit-IV:
- Income from Business and profession

Definition & Meaning of Business, Business deduction and allowances,
maintenance of accounts by certain persons, Special provisions under
section 44 AD and 44 AE, Depreciation U/S 32, Computation of income
from business. Computation of Total Income of Individuals.
(Theory/Problems).
57
- Tax Return Preparers Scheme 2006 (section 139 B)
Definition of Tax Return Preparers (TRP), Educational Qualification, Duties
and Responsibilities of Tax Return Preparer, Preparation and Submission of
Return of Income by TRP, Remuneration of TRP, and Information related
to TRP, Function and Restriction of assesses in relation to Tax Return
Preparers scheme. (Theory)
Unit-V:
- Income House Property -Meaning & Definition, Gross Annual Value Net
Annual Value , Arrears of Rent ,Unrealized Rent, Interest on Loan Pre-
construction & Post Construction, Composite Rent etc. Computation of
Income from house property.
- Income from Other Source – Basis of Charge, Chargeable Incomes,
Exempt Incomes, Computation of Income from other sources.
- (Income Tax Calculation – Rates applicable for respective Assessment

year* Education Cess.)
( * N. B.- Current Academic year will be the Assessment. year )
Books Recommended :
 Ahuja G. K. and Ravi Gupta :- Systematic Approach to Income and

Central Sales tax, Bharat law house, New Delhi.
 Singhania V. K. :- Direct taxes :- Law and Practice, Taxman’s
publication, Delhi.
 Jain K. C., Gour V. P., Narang D. B. :- Direct taxes Kalyani
Publishers, Delhi.
 Jain Dr. V. K. :- Income tax for beginners—Seth publishers,
Mumbai.
 Datey V. S. :- Indirect taxes law and Practice, Taxman, New Delhi,
customs and excise Law Time :- various issues.
 Sonegaonkar Dr. Shripad, Sontakke Dr. Ravindra, Patil Dr. Milind
:- Auditing and Income Tax- Himalaya publishing House, Nagpur.
58
 Upgade Dr. V. and Shende Dr. A. K. :- Direct taxes – Anuradha
publication, Nagpur.
 Auditing principles – Jagdish Prasad.
 Practical Auditing – Spicer and Peglar
Paper - II
Income Tax and Auditing
Pattern of Question Paper
Time : - 3 hrs} { Max. marks :- 100}

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
59
D) Theory 10 Marks
Question No. 3 – Unit III (A) Practical 10marks

(B) Practical 10 marks
OR
(C) Practical 20 marks
Question No. 4 – Unit IV (A) Practical 10marks

(B) Theory 10 marks
OR
Question No5 – Unit V (A) Practical 10 marks

(B) Practical 10 marks
OR
(D) Practical 10 marks
PAPER – III
Functional Management
Unit-I
Human Resource Function:-
- Human Resource Philosophy (Concept Scope Role and functions of HR)
Human Resource planning , Recruitment , Selection, placement ,
Induction Training and deployment, Compensation, Job evaluation .
Unit-II
Marketing Function:-
- Evolution of Modern concept of Marketing Market Segmentation, Basis
for Segmenting consumer and industrial market, Product planning and
deployment, pricing policies and strategies. Channels of Distribution.
Unit-III
Finance Function:-
- Scope and Importance of Financial Management, Functions and Role of
Financial manager, Sources of capital, cost of capital.
60
Unit-IV
Production Function:-
- Meaning Nature scope and Importance of production Management.
Production process, production planning and control, product Design
and product Research.
Unit-V
International Business Environment:-

- Globalization – Introduction, Significance, Nature and Scope of Global
Business, Social Cultural Economic, Political and Ecological factors of
Global Business Environment.
Books Recommended:
 Personnel and Human Resource Management-- David A Decenzo & Stephen

Robbins.
 Human Resource Management -- Garry Dersler , prentice Hall
 Human Resource Management Treat and cores -- V.S.P. Rao, Excel Books
Delhi.
 4) M.Y. Khan & P.K.Jain: Financial Management
 Financial Management- I M Pandey
 Marketing Management planning, Implementation control- Ramaswamy and
Hamakumaris , prentice Hall, Delhi
 International Business Environment, The Text and cases – Prentice Hall of
India.
PAPER – III
Functional Management
Total Marks : 100 Time:Three Hours
N.B.) a) All Questions are compulsory.

b) All Questions carry equal marks. (Twenty each)

OR
Unit-I ( c )
61
OR
Unit – II ( c )

OR
Unit – III ( c )

OR
Unit – IV ( c )

OR
Unit—V ( c )
Paper - IV
INDIAN ECONOMICS
Marks 100
 Level of knowledge’s Basic Knowledge

 Objectives :- This course is meant to acquaint the Students with the Indian
Economics as are applicable in Business
Unit I
Indian Economy & Planning
- Economic Planning:- Characteristics Rational features, Objectives,

evaluation of the objectives of economic planning and recent five year
plan.
- Strategy of India’s development plans: 10th, 11th plan
- The employment perspectives in 11th plan.
62
- Resources allocation and financing of five years plan :- way to Increase
revenue and control expenditure.
- Regional planning in India – aspects of regional planning –
conceptualization, Magnitude, Regional and lack of gerunie regional
planning in India.
- Assessment of India planning – Basic approach, targets and achievement
an appraisal.
- Achievement and short comings of Economics planning.
Unit II
Indian Economy & policy
- Concept of economic growth of Economic Development Characteristics of

underdeveloped/Developing countries
- Broad features of Indian economy
- Natural resources – Land, soil, water, forest, mineral.
- Infrastructure – sources of energy in India. Power, coal, oil and Gas,
Atomic, Non-conventional, Energy strategy. Transport system in India –
Railways, Road, Water, Air Transport.
- India’s population: Size and Growth trends future, causes and consequences
on economic development, Explosion, remedies, population policy.
- Employments and unemployment :- Trends, structure, employment in
India, Nature and estimates of unemployment – urban, rural, agricultural
unemployment, causes, government policy for removing unemployment and
Sectoral Issues
Unit III
Indian Agriculture
- Nature, Role of Agriculture in India economy
- Cropping pattern in India and its determining factors. Crop insurance and
live stock insurance – problem and Remedies
- Progress of Land reform, cooperative farming
- Green resolution: impact and constraints.
- Trends in Agricultural Production and Productivity law levels and causes of
law productivity, measures to increase production and productivity.
- Agriculture marketing and finance – Need and sources, agriculture finance,
co-oprative credit societies. NABARD ( National Bank for Agriculture and
Rural Development) Financial inclusion.
- Agriculture Marking Concept Meaning Advantage, Disadvantages,
problems, remedies, and Government measures to improve the system of
agriculture Marking co-operative marketing.
- Agricultural price policy – Trends, Need, Agriculture, subsidies, Public
distribution system in India. Targeted public distribution system (TPDS)
63
- Agricultural Labour :- Definition, conditions and problems, Measures
adopted by the Government, Measures for improvement.
Unit IV
Indian Industry
- Industrial policy 1991 some major Industries - Iron and steel, jute, Textile,
sugar, cement
- Small scale and cottage industries – Definition, role, performance,
importance problems, and remedies
- Public sector industries : Role, Performance, importance, Problems, and
remedies
- Privatization of Public sector industries: meaning, methods, Evolution of
privatization policy in India. Process from disinvestment and
methodologies adopted and a critique of privatization and disinvestment
- Private sector industries Meaning Role importance, problems and remedies.
- Industrial sickness in India – Definition, causes, consequences, remedial
measures
- Service sector: Growth, contribution of services sector in India, rapid
service growth share services in employment.
- Indian trade union movement: Concept and Meaning, Role and functions,
strength and weakness.
Unit V
India’s International Trade

- Foreign Trade and foreign capital :- Concept and Meaning, advantages,
disadvantages, Composition and direction export policy and import policy.
- Special Economic Zones:- Concept history, benefits, arguments against
SEZS, EGOM, Decision on SEZS and impact on Economics.
- Foreign capital and Aid:- Need, role, problems , non – resident deposits,
India’s external debt.
- Multinational corporation, Concept:- Role, importance, advantages and
disadvantages of MNC’s and control over MNC’s, impact on economy.
- Liberalization, privatization, Globalization meaning, importance, Role and
steps forwards LPG, effects, and impact on Indian economy.
- World Trade Organization (WTO) :- Objective, working and functions and
Role
64
- Public Expenditure – classification, Role, increasing causes of Public
Expenditure.
- Public debt Meaning, Concept Meaning, Classification, Role, problem and
remedies.
Books Recommended:
 Agarwal, A.N. – Indian Economy
 Datta and Sundaram – Indian Economy
 Misra S.K. and Puri V.K. – Indian Economy
 Gupta N.S. – Industrial Economy of India
 Mishra R.P. – Rural Development
 Government of India – Five year plans
 Government of India – Economy Survey
 Reserve Bank of India – Annual Reports on Currency and finance.
Paper - IV


OR
B) As above

65
OR
B) As above

OR
B) As above

OR
B) As above

OR
B) As above
PAPER - V
BUSINESS FINANCE
Unit – I
- Meaning, Nature, Significance, Objects and Scope of Business Finance,
Recent Development and Reform in Finance Sector. Sources of
Business Finance, Long- Medium and Short Term, Capital Market,
Primary Market and Secondary Market.
Unit – II
- Role and Functions of Stock Exchange and SEBI. Project Financing,
Venture Capital Financing, International Finance, Euro Issue, External
Commercial Borrowings, Financing and Management of Small and
Medium Enterprises.
Unit – III
66
- Meaning of Working Capital, Types, Determinants, Assessment of
Working Capital Requirement, Operating Cycle. Inventory
Management, Debtors Management and Creditors Management.
Unit - IV
- Dividend Policy, Essentials of Sound Dividend Policy, Determination of
Dividend Policy and its types. Surplus and Reserve Policy. Cash Flow
for Investment Analysis.
Unit - V
- Capital Budgeting :- Meaning, Nature and Types of Capital Budgeting,
Investment Appraisal Techniques, Pay Back Period Method, Rate of
return method, Net Present Value Method, Discounted Cash Flow
Method,
- Leverages -Concept of Leverages, Operating and Financial Leverages.
Books Recommended:
 Financial Management Problems &Solutions :- Kishore Ravi M
(Taxman Allied Service (p) Ltd.)
 Fundamentals of Financial Management :- Chandra Prasanna (Tata
McGraw Hill Publishing Co. Ltd.)
 Management Accounting & Financial Management :-Arora M N
(Himalaya Publishing House Pvt. Ltd.)
 Financial Management :- M R Agrawal (Garima Publication, Jaipur)
 Financial Management :- P V Kulkarni , B G Sathyaprasad (Himalaya
Publishing House)
 Financial Management :- Dr. R. S. Kulshrestha, Prof.
SanjaykumarShrivastava,Dr. Ghanshyam Mishra (S B P D Publishing
House)
 Business Finance :- Shashi K Gupta, R K Sharma (Kalyani Publishers)
 Business Finance :- N P Agrawal, B K Mishra (Ramesh Book Depot)
PAPER - V
BUSINESS FINANCE

Question No. 1 –Unit I A) Theory 10 Marks

B) Theory 10 Marks
OR
67
C) Theory 10 Marks
D) Theory 10 Marks
Question No. 2 –Unit II A) Theory 10Marks

B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
Question No. 3 –Unit III A) Theory 10 Marks

B) Theory 10 Marks
OR
C) Problem 10 Marks
D) Problem 10 Marks
Question No. 4 –Unit IV A) Theory. 10 Marks

B) Theory 10 Marks
OR
C) Problem 10 Marks
D) Problem 10 Marks
Question No. 5 –Unit V A) Problem 10 Marks

B) Problem 10 Marks
OR
C) Problem 10 Marks
D) Problem 10 Marks
*************
PAPER - VI
COMPUTERIZED ACCOUNTING
Unit-I
- Introduction to Accounting, Advantages of accounting, Books of accounts,

Classification of Accounts, Financial Statements, Inventory management,
Computerized Accounting, Need of Computerized Accounting, Accounts
Organization, Accounts group, Loans Liabilities, Assets and Budget.
Unit-II
68
- Accounting Software‘s Introduction to tally Software, Features of Tally Screen,
Company information, Creating new Company, Gateway, Selection of
Company, selection of Options, Buttons at Gateway, Working with multiple
Companies, Company Features.
Unit-III
- Configuration- General, Numeric Symbols, Voucher Entry, Creation of

Voucher Screen, invoice Order Entry, Printing. Accounts info menu, Account
Groups- create new group, creation of primary group. Normal and advance
information, Ledger Accounts, cost categories, Cost Centers. Creation of
Budget, Types of budget.
Unit-IV
- Voucher- Voucher Entry, creation of Vouchers Screen, types of Voucher,

Selection of Voucher types, Post Dated Voucher, printing of Vouchers, Cheque
Printing, advance Features of account Voucher. Inventory info, Features of
Inventory info. Configure- Inventory Info, balance Sheet, Audit Trail, Ratio
Analysis.
Unit-V
- Display-Accounting Report Display, Inventory report Display, and MIS Report

Display. Printing Reports, Export of Data. Maintenance- Bank Reconciliation,
House Keeping, Data Maintenance. Security- Users and Password, Security
Controls, Types of Security, Creation New Security Levels and Tally Audit.

The practical’s shall be evaluated by Subject teacher (Internal examiner),
moderated & certified by the Principal, marks shall be sent to University .

Practical assignments in TALLY software based on syllabus.

69
------------
Total - 20 marks
Books Recommended:
 Accounting with Tally : K.K. Nadhani, BPB Publication

 Tally Tutorail : K.K. Nadhani and A.K. Nadhani, BPB Publication
 Advances Accounts Vol-I: M.c. Shukla, T.S.Grewal and S.G,Gupta, S.Chand &
 Company, Delhi.
 Accounting Principles: Anthony R.N. and J.S. Richard, Irwin Inc.
 Advanced Accountancy By P.C. Tulsian, Tata McGraw HILL Publication.
 Microsoft Office -2000/2007- Gini Courter, Annelte Marquis BPB
 It Today (Encyclopaedia) - S.Jaiswal
 A First Course In Computers - Sanjay Saxena
PAPER - VI
COMPUTERIZED ACCOUNTING
Total Marks : 80 Time: Three Hours
(N.B.) a) All Questions are compulsory.

b) All Questions carry equal marks. (Sixteen each)
70
OR
Unit-I ( c )

OR
Unit – II ( c )

OR
Unit – III ( c )

OR
Unit – IV ( c )

OR
Unit—V ( c )
VOCATIONAL COURSES
Vocational subjects: The various vocational courses (mainly sponsored by UGC)

which can be chosen by the students are given below. As per the UGC letter no. F.9-
3/95 (Desk-VE) dated 23.12.1999 a course for Entrepreneurial Development is
compulsory for students opting for vocational subjects. Thus with every vocational
subject there will be one paper of Entrepreneurship Development & these papers shall
be common for all vocational subjects.
71
Internal (30 Marks) in all Vocational Subjects except (Group IV) computer
application subjects shall be evaluated by Subject teacher (Internal examiner),
moderated & certified by the Principal, marks shall be sent to University.
Practical/Internal marks shall be awarded as below :

------------
Total - 30 marks
B.Com - I
(Same syllabus for all vocational group subjects in B.Com - I)
Entrepreneurial Development-I
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
 Level of knowledge: basic knowledge
 Objective: To provide an introduction to entrepreneurship and its development
process, environment and current scenario in India. It also enables the student to
learn about project formulation, appraisal, financial and implementations.
Further it attempts to provide conceptual clarification to small scale industry
and the stages involved in the establishment of small business.
72
Contents
Unit-I
- Entrepreneurship - Introduction, Types of Entrepreneurship, Classification of

Business ,Theories of Entrepreneurship, Definitions of Entrepreneurship,
Entrepreneur, Entrepreneurship, Entrepreneurial process & event, Theory of
Achievement Motivation, McClelland’s Experiments, Women Entrepreneur’s
Entrepreneurship and sociological theories,
Unit-II
Concept of Entrepreneurship - Entrepreneurship and environment-Policies governing
entrepreneurs, entrepreneurial development programs (EDP) - Institutions for -
entrepreneurship development. Role of government in organizing EDPs.
Entrepreneurship development in other countries. Entrepreneurship and the role of
innovation. Identifying & Developing Entrepreneurial Potential, Business Ideas
Generation Process, Evaluation of Business Idea.
-
Unit-III
- Institutions for Entrepreneurial Development - Ancillarization in India,
Ancillaries & Industrial Development, Ancillary Opportunities in different
Economic Sectors, Role of consultancy organizations - Role of financial
institutions -Bank finance to entrepreneurs, Entrepreneurship development:
Role of developmental financial institutions.
Unit-IV
- Concept of project and classification of project identification project
formulation - project report - project design - project appraisal - profitability
appraisal - project planning - social cost benefit analysis - project financing.
UNIT- V:
- Financial analysis - Ratio analysis - Investment process; Break even analysis -
Profitability analysis, - Budget and planning process.
Books Recommended:
 GN Pandey : A complete guide to successful entrepreneurship

(Vikas Publishing House, New Delhi)
 Vasanta Desai :Dynamics of entrepreneurial development and management;
 Vasanta Desai : Entrepreneurial development;
 Peter F. Drucker : Innovation and development;
 M.V. Deshpande : Entrepreneurship of small scale industries;
 Balakrishnan, G : Financing of small scale industries.
73
B.Com - II
(Same syllabus for all vocational subjects in B.Com - II)
Entrepreneurial Development - II
 Level of knowledge: Basic knowledge

74
 Objectives: to develop entrepreneurship amongst students as an effective
alternative to “white-collar job”. To gain an insight into the various
concepts of entrepreneurship development.
Unit-I
1. Entrepreneurship-Enterprise: Conceptual issues. Entrepreneurship vs.
Management. Roles and functions of Entrepreneurship in relation to the
enterprise and in relation to the economy. Entrepreneurship- interactive
process between individual & economic environment. Small business as
seedbed of Entrepreneurship. Career Planning, Choice of entrepreneurship
as a career. Business Ideas: Process of generating business ideas.
Evaluation of business ideas. Preparation of feasibility reports, ancillary
opportunities in Agro Industries, Transportation, distribution, service
industries.
Unit-II
- Entrepreneurial Support System -District Industry Centers (DICs) -Commercial
Banks - State Financial Corporations - Small Industries Service Institutes
(SISIs), Small Industries Development Bank of India (SIDBI), National Bank
for Agriculture and Rural Development (NABARD), National Small Industries
Corporation (NSIC) and other relevant institutions/organizations at State level.
Unit-III
- Market Survey and Opportunity Identification (Business Planning) - How to
start a small scale industry- Procedures for registration of small scale industry -
List of items reserved for exclusive manufacture in small scale industry -
Assessment of demand and supply in potential areas of growth - Understanding
business opportunity - Considerations in product selection - Data collection for
setting up small ventures.
Unit-IV
- Legal Aspects of Small Business – Major provisions of Income Tax, Sales Tax,
Patent Rules, Excise Rules - Factory Act and Payment of Wages Act.
Unit-V
- Environmental considerations -Concept of ecology and environment-Factors
contributing to Air, Water, Noise pollution - Air, water and noise pollution
standards and control – regulatory bodies. Personal Protection Equipment
(PPEs) for safety at work places.
Books Recommended:
75
 A Handbook of Entrepreneurship, Edited by BS Rathore and Dr JS Saini;
Aapga Publications, Panchkula (Haryana)
 Entrepreneurship Development by CB Gupta and P Srinivasan, Sultan Chand
and Sons, New Delhi
 Environmental Engineering and Management by Suresh K Dhamija, SK Kataria
and Sons, New Delhi 99
 Environmental and Pollution Awareness by Sharma BR, Satya Prakashan , New
Delhi
 Environmental Protection Law and policy in India: Thakur Kailash, Deep and
Deep Publications, New Delhi
 Handbook of Small Scale Industry by PM Bhandari
 Marketing Management by Philip Kotler, Prentice Hall of India, New Delhi
 Total Quality Management by Dr DD Sharma, Sultan Chand and Sons, New
Delhi.
 Principles of Management by Philip Kotler TEE Publication
B.Com - III
(Same syllabus for all vocational subjects in B.Com - III)
Entrepreneurial Development - III
Level of knowledge: Basic Knowledge
Objectives: To gain an insight into the various aspects of Entrepreneurship
development. To study the practical aspects of organization and management of
small industries and village industries.
CONTENTS
76
Unit-I
- Role of Entrepreneur, Factors affecting Growth of Entrepreneurship,
generation of employment opportunities, complementing and
supplementing economic growth, bringing about social stability and
balanced regional development of industries, role in export
promotion and import substitution, forex earnings and augmenting &
meeting local demand.
- Entrepreneurial behavior and psycho-theories, critical evaluation.
Unit-II
- Promotion of a venture – opportunities analysis, economic, social
and technological, competitive factors, legal requirements for
establishment of new unit, raising of funds, venture capital sources
and documentation required.
- Organizing rural business, rural marketing potential marketing of
agricultural inputs-warehousing, cold storage-importance and
problems, governing policy.
Unit-III
- Organizing and management of agro-based industries and small
scale industries, khadi and village industries – importance, problems,
government policy and schemes for setting up these industries,
financing schemes for khadi and village industries, small scale
industries.
- WTO and small & village industries.
Unit-IV
- Indian Business Environment – Role of government in economic

development, fiscal policy, industrial policy, industrial licensing,
privatization, foreign trade policy, concept of cyber space and internet –
importance of cyber marketing, internet usage applications. Technology
as driver for entrepreneurship.
Unit-V
- Project Report Preparation - Preliminary Project Report -Techno-
Economic feasibility report- Project Viability, silent features of DPR.
Specific formats for bank.
Books Recommended:
77
 Rajgopal, organizing Rural business (Sage Publications, New Delhi)
 Tandon BC, Environment and Entrepreneur (Chugh Publications, Allahabad)
 SS Khanka, Entrepreneurial development (S Chand & Co )
 Srivastava SB, A practical guide to industrial entrepreneurs (Sultan Chand &
Sons, New Delhi)
 Prasanna Chandra, Project preparation, Appraisal, implementation (Tata
McGraw Hill, New Delhi)
 Pandey IM, Venture Capital – The Indian Experience (Prentice Hall of India)
[Hindi/Marathi Books as per B.Com., part I syllabus]
QUESTION PAPER PATTERN FOR

Entrepreneurial Development SUBJECTS OF
BCom – I, BCom –II, BCom – III

N.B.) a) All questions are compulsory
b) All Questions carry equal marks. (Fourteen marks each)
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
78
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 14 Marks
Q. 3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 14 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 14 Marks
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
VOCATIONAL COURSES
Group - I
Tax Procedures & Practice
B.COM - I
Tax Procedures & Practice – I
Unit I
Indian Income Tax Act, 1961
- Definitions – Person, Assesses, Assessment, Assessment Year, previous
year Income, Agricultural Income, Company, Indian Company,
Business, Capital Asset,. Short Termcapital Asset.
79
- Capital and Revenue: capital ; Expenditure, Revenue Expenditure,
Capital loss and revenue loss Residential Status & Tax
Liability:Residential Status of the Assessee- Individuals, Hindu
undivided families, Firm & Association of persons, Companies, other
persons. Scope of total Income, Classification of Income problems on
Residence and Tax Liability
Unit II
Computation of Income Under the head of :
- Income form salaries including Retired persons
- Income form House Property.
Unit III
Computation:
- Capital gains
- Income form other sources
- Deductions u/s- 80C, 80CCC, 80D, 80DD, 80DDB, 80E, 80G, 80U
- Computation of total and Tax liability an Individual.
Unit IV
- Income –tax authorities- their appointment, Jurisdiction and power.
- Permanent Account Number
- Payment of advance tax; filing of return of income; assessment;
collection and
- recovery of tax .
- Offences, prosecutions, penalties .
Unit V
- Refunds of Tax
- Appeals, Revision & References
- Agricultural Income
- Interest payable by to Assessee.
Books Recommended:
 V.K. Singhania ,Students Guide to income Tax ( Taxman, New Delhi)

 Dr. V.K. Jain, Income Tax for beginners ( Sheth Publishers, Mumbai )
 Girish Ahuja, Ravi Gupta, Systematic Approach to Income Tax (Bharat, New
Delhi)
 K.C. Jain, V.P.Gaur, D.B. Narung Direct Taxes ( Kalyani Publisher, Delhi )
 Dr. V. Upgade and Dr. A.K. Shende Direct Taxes ( Anuradha publication,
Nagpur)
 Dr. Shripad Sonegaonkar, Prof. Ravindra Sontakke, Prof. Milind Patil Auditing
and Income Tax ( Himalaya publishing House, Nagpur )
80
B.COM - I
Tax Procedures & Practice – I
PATTERN OF QUESTIONS PAPER

Question No. 1 –Unit I [a] Theory 07 Marks

[b] Practical (Problem) 07 Marks
OR
[c] Theory 07 Marks
81
[d] Practical (Problem) 07 Marks
Question No. 2 –Unit II [a] Problem 07 Marks

[b] Problem 07 Marks
OR
[c] Problem 14 Marks
Question No.3 –Unit III [a] Problem 07 Marks

[b] Problem 07Marks
OR
Question No.4 –Unit IV [a] Theory 07 Marks

[b] Theory 07 Marks
OR
[c] Theory 07 Marks
[d] Theory 07Marks
Question No.5 –Unit V [a] Theory 07 Marks

[b] Theory 07Marks
OR
[c] Theory 07 Marks
[d] Theory 07 Marks
B.COM.- II
Tax Procedures & Practice – II
CONTENTS
Unit I
- Profits and Gains of Business and Professions.
- Assessment of Firms
Unit II
- Assessment of Hindu Undivided Family
- Taxation of Co-Operative Societies
82
Unit III
- Taxation of Trusts & Charitable and religious institutions
- Set off and carry forward of losses
- Deduction and Collection of Tax at Source.
Unit IV
- Assessment of Companies
- Assessment of Association of Persons
Unit V
- Tax Evasion, Tax Avoidance

- Tax Planning
- Tax Management
- Self – Assessment, Regular Assessment
- National Tax Tribunal
- Credit for advance Tax
Books Recommended:
 K.C. Jain, V.P. Gaur, D.B. Narang, Aykar Direct Taxex ( Kalyani Publisher,
Delhi)
 Dr. V. Upgade & Dr. A.K. Shende Direct Taxes ( Anuradha publication,
Nagpur )
 Sonegaonkar, Prof. Sontakke, Prof. Patil, Auditing and Income Tax
 ( Himalaya Publishing House, Nagpur )
 Sundarbahu : Income Tax Law & Practice ( S. chand & company, New Delhi)
 V.K. Singhania : Students Guide to Income Tax ( Taxmann, New Delhi)
 B.B. Lal : Direct Taxes ( Konark publishers pvt.Ltd. , Delhi )
( B.COM.II )
Tax Procedures & Practice – II

Question No. 1 –Unit I [a] Problems 14 Marks
OR
[b] Problems 14 Marks
Question No. 2–Unit II [a] Problems 14Marks

83
OR
Question No. 3 –Unit III [a] Problems 07 Marks

OR
[c] Problems 14 Marks
Question No. 4 –Unit IV [a] Problems 14 Marks

OR
Question No. 5 –Unit V [a] Theory 07 Marks

[b] Theory 07 Marks
OR
[c] Theory 07 Marks
[d] Theory 07 Marks
B.COM - III
Tax Procedures & Practice – III
CONTENTS
Unit I
CENTRAL EXCISE DUTY
Unit II
Customs Act 1962
84
Unit III
Central Sales Tax Act 1956 & MSVAT
Unit IV
Service Tax
Unit V
Wealth Tax : Computation of Taxable net wealth of person & company
Books Recommended:
 Dr. H.C. Mehrotra and Dr. S.P. Goyal Direct & Indirect Taxes ( Sahitya
Bhawan, Agra)
 V.S. Datey : Indirect Taxes law and practice ( Taxman, New Delhi)
 V. Balchandran : Indiect Taxes ( Sultan chand & Sons , Delhi )
 Girish Ahuja , Ravi Gupta , Indirect Taxes ( Bharat, New Delhi)
Tax Procedures & Practice – III
Question No. 1 –Unit I [a] Theory 07 Marks

OR
[c] Theory 07 Marks
Question No. 2 –Unit II [a] Theory 07 Marks

85
OR
[c] Theory 07 Marks
Question No. 3 –Unit III [a] Theory 07 Marks

OR
[c] Theory 07 Marks
Question No. 4 –Unit IV [a] Theory 07 Marks

OR
[c] Theory 07Marks
[d] Problem 07 Marks
Question No. 5 –Unit IV [a] Theory 07 Marks

[b] Problem 07Marks
OR
[c] Theory 07 Marks
[d] Problem 07 Marks
Group II.
Office Management and Secretarial Practice
B.COM - I
Office management & Secretarial practice - I
Objective:
The subject of office procedure and Management occupies an important place in the
course contents for industrial and personnel management as well as for other different
professional examination. The latest knowledge of this discipline is indispensable for
the in-depth understanding of modern business world which has becoming highly
professional and dynamic. The office is the most significant part of any organizations
as being the nerve centre of it.
Unit-I
86
- Secretarial/officials functions of PA/PS: Secretarial/ Official functions of
Personal Assistant/ Personal Secretary, Personal and professional qualities of
Personal Assistant/ Personal Secretary and Telephone conduct.
Unit-II
- Sources of information: Telephone Directories, Railway time table, Year
Books, Government reports, Encyclopedia, Travel information, Rail, Air, Sea
Unit-III
- Public relations of PA/PS: Receptionist duties, message book recording
messages, visitors diary.
Unit-IV
- Office machines & equipments: Office machines and equipments - need and
importance.
- Function and operation of the following office machines and appliances.
o Electronic calculator,
o Cyclo-Styling machine, Electronic Stencil cutter
o (Scanner), Zerox machine, Electronic photocopier.
o Billing machine, Time recorder, Cash register.
o Tape recorder, Dictaphone, Intercom, PBX, EPABX.
o Desktop Computer and Laptop Pc.
o Functioing of FAX machine
o Sending and receving E-mail.
Unit-V
- Development of M.I.S. (Management Information System): Meaning,

Objectives, Need & Importance, Principle of Management Information System.
Recommended books:
 Office Management and Procedure by RK Sharma, Shashi Gupta and Sushil

Nayar; Kalyani Publication, Ludhiana
 Office Management by PK Gupta
 Office Management by Ghosh and Aggarwal
 Office Management by Gupta, Bansal, Jain and Malik
 Modern Office Management by Dr. IM Sahai
 Office Management and Procedure by Singh and Chhabhria; Dhanpat Rai and
Sons, New Delhi
87
 Manual of Office Management and Correspondence by BN Tondon; S Chand
and Co., Ram Nagar, New Delhi
B.COM - II
Office management & Secretarial practice - II
UNIT – 1
- Typing of letters, blocked, semi blocked and NOMA simplified with open
closed and mixed punctuations. Typing of short letters (small and/or full size
letter papers) one page letter and letter running into more than one page.
- Typing on printed forms like invoices, bills, quotations, tenders index cards,
telegrams, etc. Composing at the typewriter (using typewriting as a writing tool,
88
drafting the subject matter at the typewriter directly. Typing from recorded
tapes.
UNIT – 2
- Typing of addresses on envelopes, inland and postcards including window

display chain feed. Typing of annexure and appendices to letters.
- Production typing, typing of simple and confused manuscripts. Typing of
orders, circulars, notices, memoranda, notes, advertisements, interview letters,
appointment letters etc. Typing of bibliography, Typing of graph papers.
UNIT – 3
- Tabular typing, two columns table and multiple column table box, etc. display
of tabulation work. Typing of financial and costing statements, use of carbon
paper for taking out more than one copy. Methods using carbon, machine
assembly method and desk assembly method.
- Care and maintenance of the typewriter. Oiling and cleaning of the machine.
Change of ribbon, Minor repair work.
UNIT – 4
- Correction of errors on the carbon copies (paper being in the machine and taken
out of the machine).
- Calculation of speed, straight copy typing (GWAM, CWAM and NWAM) and
production typing (G-PRAM and N-PRAM) and MWAM. Speed competition,
Indian and world records in typing.
UNIT – 5
- Stencil cutting : Its insertion in the machine change of ribbon setter or removal
of ribbon. Placement of subject matter, use of different materials like, styles
scales, slate, signature pad etc.
- Personal habits and work habits, personal appearance, willingness, promptness,
initiative, trustworthiness, punctuality, etc. Following instructions/directions.
Recommended books:
 Office Management and Procedure by RK Sharma, Shashi Gupta and Sushil

Nayar; Kalyani Publication, Ludhiana
 Office Management by PK Gupta
 Office Management by Ghosh and Aggarwal
89
 Office Management by Gupta, Bansal, Jain and Malik
 Modern Office Management by Dr. IM Sahai
 Office Management and Procedure by Singh and Chhabhria; Dhanpat Rai and
Sons, New Delhi
 Manual of Office Management and Correspondence by BN Tondon; S Chand
and Co., Ram Nagar, New Delhi
B.COM - III
Office management & Secretarial practice - III
Unit-I
- Office communication: principles of business communication – means of
communication – oral, written, visual, audio-visual, the internet; electronic
mail, video-conferencing – essential of good business letter.
- Business correspondence:
o Personnel – Drafting of interview letters, call letters and offer of
appointment; provisional appointment orders; final order of
90
appointment, employee disciplinary matters – show causes notices,
charge sheets, letter of dismissal, discharge and other punishments.
o Purchase – request for quotations, tenders, samples and drawings, test
order, complaints and follow-up.
o Sales – drafting of sales letters, circular letters, preparation of sales
notes with condition of sale; status inquires, preparation of market
survey reports, reports of sales manager such as sales promotion matters,
drafting of advertisements.
o Accounts – correspondents with various agencies: customers – regarding
dues, follow up letters, banks – regarding over-drafts, cash credits and
account current; insurance companies – regarding payments, renewal of
insurance premium claims and their settlement; public authorities like
provident fund commissioner, post and telegraph authorities, regarding
payment of provident fund contributions; installation of new
connections and payment of telephone bills; payment of sales tax.
o Miscellaneous: Resume, letter of application, goodwill messages,
condolence letters.
Unit-II
- Administration and Miscellaneous: Drafting of telegraphic and facsimile

messages, messages through electronic media; public notices and invitations,
representations to Trade Associations, Chambers of Commerce and Public
authorities.
- Interdepartmental communication: Internal memos, office circulars, office
orders, office notices, representation of chief executive and replies thereto,
communication with regional/branch offices.
- Preparation of press releases
Unit-III
- Company Secretarial Practice – Nature and meaning of company, promotion
and incorporation of a company, familiarization with the concept of board of
directors, shareholders and company meetings, company secretary.
- Secretarial correspondence with the shareholders and debenture holders
pertaining to dividend and interest, transfer and transmission.
- Company meetings – kinds of meetings and resolutions, law practice and
procedure relating to general meetings and other meetings, recording and
signing of minutes, drafting of resolutions, notice, agenda and minutes.
Unit-IV
- Drafting of directors report, chairman speech, statutory registers and statutory

returns – maintaining and monitoring the statutory registers, preparing and
91
filling with Registrar of Companies, annual returns, reports and accounts,
returns of allotment, notices of and changes to registered office and
appointment in respect of directors, secretary and auditors.
- Art of conducting negotiations; art of public relation; drafting of corporate
notices and advertisements, corporate image building.
Unit-V
- Centering, horizontal and vertical mathematical and judgement placement.
Proof reading and correcting of error, proof correction marks, use of different
types of erasing materials, erasers (rubber, pencial) chemical tape, chemical
liquid, correction tape within the machine squeezing and superseding. Key
board operation : Need for proper type and size of tables and chairs for use of
typist, sitting postures materials required.
Recommended books:
 RC Sharma & Krishna Mohan: Business Correspondence and Report Writing –

Tata McGraw Hill Publication Co. Ltd., New Delhi.
 Pink & Thomas: English Grammar, Composition and Correspondence –
Donnington Press, Berks.
 Tickoo, Champa & Sasikumar, Jay: Writing with purpose, Delhi – Oxford
University Press, 1979
 Hill LA: Letter writing for students of English, London - Oxford University
Press, 1963
 Arora VN & Chandra, Laxmi: Improve your writing, Delhi – Oxford University
Press, 1981
 VK Jain: Company law & Practice, Seth Publishers, New Delhi
 ML Sharma: Secretarial practice with registrar of companies – Taxmann Allied
Services Pvt. Ltd. New Delhi – 110005
 K Mujumdar, GK Kapoor, company Law and Practice, Taxmann Allied
Services Pvt. Ltd. New Delhi – 110005

Office management & Secretarial practice
SUBJECTS OF
BCom – I , BCom –II, BCom – III
Total Marks : 70
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
92
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
Q. 3 : EITHER
OR
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
Group III.
Advertising, Sales Promotion and Sales Management
B.COM - I
Advertising, Sale Promotion and Sales Management – I
93
Objectives: The aim of the paper is to acquaint the students with concepts, techniques
and give experience in the application of concepts for developing an effective
advertising programme.
Unit-1
- Advertising Role in the Marketing Process: Legal Ethical and social Aspects of
Advertising. Functions and types of advertising. Integrated Marketing
communication .Brand management , Brand Image, Brand Equity and Brand
Building. Ethics of advertising
Unit- 2
- The major players in advertising, Advertising agency, Brand manager, market

research firms, Media, Type of agencies. Structure of an agency and its
functions. The process of developing an ad.
Unit- 3
- Objective Setting and market Positioning; Dagmar Approach in Determination

of Target Audience and understanding them. Assumptions about consumer
behavior an advertiser makes. Building of Advertising Programme-Message,
Headlines, Copy, Logo, Illustration, Appeal, layout Campaign Planning.
Creative Strategies. Production and execution of TVCs and print ads
-
Unit-4
- Sales Promotion – Introduction to Sales Promotion; Role and growth of Sales

Promotion; its Features and Purpose; Tools and Techniques of Sales promotion,
Sales promotion campaign, Developing a logic for sales promotion
programmes.
Unit-5
- Role of selling in planed economy, selling as a career, Acquiring skills and

developing new qualities for salesmen and to improve growth chances, Tips and
suggestions to improve personal ability, skills for salesmen, product knowledge,
planned selling system.
Recommended books:
 Luick, John F and Siegler, William Lee, Sales promotion and Modern
Merchandising (McGraw Hill Book Co., New York, 1968)
94
 Still, Richard, Edward W & Govoni Norman AP, Sales management Decisions,
Strategies and cases (Prentice Hall India Pvt. Ltd., New Delhi, 1981)
 Stanton, William J & Buskrit, management of Sales Force ( Richard D, Irwin,
Inc. Homewood, 1987)
 Russell, Frederic A. Beach, Frank H & Buskrit, Richard H, Selling principles
and Practices (Mcgraw Hill, International Book Co.1982)
 David Aaker, Advertising management (Prentice Hall India Pvt. Ltd., New
Delhi)
 Kazmi & Batra, Advertising & Sales Promotion – Excel Books.
 Belch & Belch, Advertising & Promotion – Tata McGrow Hill.
 Jethwaney & Jain – Advertising Management, Oxford Univ. Press
B.COM - II
Advertising, Sales Promotion and Sales Management – II
 Level of knowledge: basic knowledge

 Objectives: to acquaint students with the theory and practice of
advertising as well also management of a firm’s sales operation.
95
CONTENTS
Unit-I
- Introduction: meaning of advertising, importance of advertising from the
viewpoint of marketing and communication, role of advertising in the
marketing mix – inter- relationship with product decisions, Pricing
Decision, Channels Decision. Personal Selling, Sales Promotion and
Publicity.
- Scope of advertising: How advertising works (a few case studies),
Stimulating, Expanding and sustain scale: secure sales lead, Increasing
profits, Demarketing, Supporting other promotion tools etc.
Unit – II
Various forms of advertising: National, Retail, Trade, Cooperative,
Industrial, Corporate/Institutional, Financial, Public Service, Political,
Primary and Selective demand Ad; Push and Pull Ad.
- Advertising objectives: Meaning and importanc4e, Difference between

objective, goals and strategy, possible Ad objectives, Sales as an objective,
communication objectives, DAGMAR Approach of RH Colley.
Unit-III
- Advertising Budget: Consideration to be kept in mind while deciding the
budget, different methods. The budget-making process.
- Media planning: Importance of the exercise, Evaluation of important

media-print, audio-visual, outdoor, direct mail, advertising on internet misc.
media, the media planning process, important considerations- cost,
coverage, flexibility, impact etc. computerized media selection, current Ad,
Media scene in India.
Unit-IV
- Role of selling in planed economy, selling as a career

- Acquiring skills and developing new qualities for salesmen and to improve
growth chances.
- Tips and suggestions to improve personal ability, skills for salesmen,
product knowledge, planned selling system.
- Practical suggestions to improve day to day field working, customer
psychology, buying motives, trade relations, effective distribution network.
- Sales organizations- types, principles, aims and objectives.
96
Unit-V
- Selection and training of sales force, latest techniques in training.
- Motivation and compensation plans
- Sales planning (forecasting) methods, budgets, implementation, review
techniques.
- Communication, how to develop skills for effective communication,
principles, objectives and methods.
- Sales mangers/supervisors – their role, authority and responsibility
Recommended books:
 Luick, John F and Siegler, William Lee, Sales promotion and Modern
Merchandising (McGraw Hill Book Co., New York, 1968)
 Still, Richard, Edward W & Govoni Norman AP, Sales management Decisions,
Strategies and cases (Prentice Hall India Pvt. Ltd., New Delhi, 1981)
 Stanton, William J & Buskrit, management of Sales Force ( Richard D, Irwin,
Inc. Homewood, 1987)
 Russell, Frederic A. Beach, Frank H & Buskrit, Richard H, Selling principles
and Practices (Mcgraw Hill, International Book Co.1982)
 David Aaker, Advertising management (Prentice Hall India Pvt. Ltd., New
Delhi)
 Rajiv BAtra, Myers, David Aaker, Advertising Management (Prentice Hall
India Pvt. Ltd., New Delhi)
B.COM - III
Advertising, Sales Promotion and Sales Management – III
OBJECTIVES:
97
 To expose students to the principles and practices of advertising and sales
promotion and develop the conceptual abilities in this functional area of
marketing.
 To develop the skills of the students, which will help them to prepare
effectively for a career in the advertising and sales promotion function of any
company or in the advertising agency.
CONTENT:
Unit-I
- Communication Process - Communication models for rural communication and

urban communication
- Advertising - Organizational structure of advertising agency and its functions.
Evaluation of agency functioning, Creativity in Advertising including Message
development, copy righting, layout; Media selection
Unit-II
- Advertising Research. Effectiveness of advertising- methods of measurement.

Rationale of testing Opinion and Attitude Tests, Recognition, Recall
Unit-III
- Message Strategy: Attention and comprehension, Associating Feelings with the

Brand, Brand Equity, Image and Personality and Group Influence and word of
month advertising
Unit-IV
- Sales Territories - Concept of Sales territory - Procedures for setting up Sales

territories - Deciding assignment of sales personnel to territories - Sales Budget
and Sales Quota - Sales budget - Purpose, form and content of sales budgets,
Sales Quota - Concept, Types of quota, Quota setting procedures,
Administering the quota system.
Unit-V
- Consumer Promotions and Trade Promotions – Their purpose and types How to
plan and evaluate a successful promotion, The relationship between advertising
and promotions, Introduction to Global Marketing, Advertising and sales
promotion
Recommended books:
 Advertising Management – Concepts and Cases, Manendra Mohan (Tata

McGraw Hill)
98
 Sales Promotion and Advertising Management (6thEd.)Himalaya Publishing
House
 Advertising Excellence by Bovee, Thill, Dovel and Wood (McGraw Hill)
 Advertising Management – Shelekar, Victor & Nirmala Prasad (Himalaya
Publishing House)
 Foundations of Advertising – Theory & Practice – S.A. Chunawala
 Brand Positioning – Subroto Sengupta, Tata McGraw Hill
 Cases in Marketing Management – M.L. Bhasin, Excell Books
 Sales & Distribution Management (Units 12-16 for Sales Promotion) F.L. Lobo,
Global Business Press
 Successful Sales Promotion – Choudhry, Elliot & Toop, Orient Longman
 Advertising Management by Batra, Myers and Aakar(5th Ed.) PHI
 Promotion Management by S.A. Chunawalla (2nd Ed.) Himalaya

Advertising, Sales Promotion and Sales Management
SUBJECTS OF
Total Marks : 70
Q. 1 : EITHER
99
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
Q. 3 : EITHER
OR
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
Group-IV
Computer Applications
B.Com. Part-I
Information Technology & MIS (IT & MIS)
Practical : 30
Unit –I
Word Processing
100
- Introduction, Starting word, Creating document, Structure of Ms-word window
and its application, Mouse & keyboard operations, designing a document;
formatting-selection, cut, copy, paste, Toolbars, operating on text; Printing,
Saving, Opening, Closing of document; creating a template; Tables, borders,
textbox operations; Spelling and Grammar check, Mail merge, Envelope and
Label, Protection of document, Change the view of document.
Unit-II
Spreadsheet Package
- Introduction To Ms-Excel, Navigating, Excel Toolbars and Operations,
Formatting Features- Copying Data Between Worksheets; Entering and Editing
Cell Entries, Creation of Charts, Editing and Formatting Charts, Goal Seek,
Auditing, Linking, Workbook, Database in Excel (Auto Filter, Advanced Filter,
Sort, Form), Mathematical, Statistical and Financial Functions in Ms-Excel.
Unit-III
PowerPoint Presentation
- Working with PowerPoint Window, Standard Toolbar, Formatting Toolbar,
Drawing Toolbar, Moving the Frame, Inserting Clip Art, Picture, Slide; Text
Styling, Send to Back, Entering Data to Graph, Organization Chart, Table,
Design Template, Master Slide, Animation Setting, Saving and Presentation,
Auto Content Wizard, Package for CD (Pack & Go Feature).
Unit-IV
MS-Access
- Introduction to database management system, DBMS vs RDBMS, Database

Administrator (DBA) and its role.
- Introduction to Microsoft Access, creating a database in access, using database

wizards and blank database, creating table, database view and design view,
creating queries, forms, reports and macros in ms-access.
Unit-V
MIS
- Systems Concepts - Systems approach, characteristics, Types of
Systems; Elements – input, Output, environment, Boundary Interface,
Feedback & Control; Systems Life Cycle; MIS, TPS, OAS,DSS,KWS,
Value of information, information life cycle, data Vs information,
Components of MIS, characteristics of MIS.
- System Analysis : System development life cycle.
- Modeling the required system, E-R diagrams, ELHs, ECDs, user view of
processing, modeling input output data.
Recommended books:
101
 Microsoft Office –2000 – Gini Courter , Annelte Marquis BPB
 It Today (Encyclopaedia) – S.Jaiswal
 A First Course In Computers – Sanjay Saxena
 Guide To Microsoft Access – Carl Townsand
 An Introduction To Database Management System – Bipin C. Desai
(Galgotia Pub.)
 Database Management Design – CSV Murthy ( Himalaya)
 Management Information System - Goyal
 Management Information System : Jawadekar (TMH)

The practical’s shall be evaluated by Internal & External examiner appointed by
university.
Practical assignments in MS WORD, MS EXCEL & MS POWER POINT
(MS OFFICE 2007
b) Writing & execution of two
practical assignments 15 marks
c) External Viva-Voce 10 marks
------------
Total - 30 marks
B.Com. Part-II
Visual Basic & DBMS (VB & DBMS)
Practical : 30
Unit –I
- Introduction to Visual Basic, Event driven programming, Programming
constructs - Variables, Types of Variables, Data Types, Scope of Variables,
Constants, system defined functions, Operators (Precedence and Associatively),
Creating User Interface, VB Controls (Label, Text box, Command button,
Frame, Check box, Option button, List box, Combo box, Timer, Drive list box,
102
Directory list box, File list box, Horizontal and vertical scroll bars, Image,
Picture box, Shape, Line, Data, OLE container)
Unit –II
- Working with Procedure, Function and Modules (Form, Class, Standard
Modules) Scope of Procedures, Calling Procedures, Calling Functions, Passing
Arguments,
- Control Structures : If-Then, If-Then-Else, Select Case, Loops Structures :
Do-While, While -Wend, For-Next, For-Each, With-End With.
- Arrays : Declaring an Array, Types of Array (Fixed arrays, Single-dimensional
arrays, Multidimensional arrays, Dynamic arrays), Control Array.
Unit – III
- Menus : Creating Menus, Adding Menu Items, Adding Code for the Menus,
Modifying menus at run time, Creating Pop-Up Menus.
- Use of data control, creating database using Visual data manager
- Data Reports, Data Environment designer adding connection & commands Data
report controls creating & printing reports.
- Error handling : Types of errors, Debugging , tools for debugging, break
mode, break points, watch window, immediate window. Handling runtime
errors.
Unit –IV
- Database environment, Data processing, Traditional and DBMS
environment, Database system, Introduction to DBMS, Database
Approach - Objectives, benefits, characteristics, Advantages of DBMS,
data abstraction, data models, logical model physical models, E-R
relationship model, relational model, network model, hierarchical
model, DBMS Languages, Database Administrator.
- Relational data base management system (RDBMS)
- Structure of relational database, relational algebra tuple relational
calculus, domain relational calculus.
- Relational database design : normalization using functional
dependencies.
Unit – V
ORACLE
- Introduction to Oracle as RDBMS, Oracle as a multi-user system, logging in
and logging out of Oracle, database administrator (DBA) and its role, creation
of user and passwords.
- SQL ; STRUCTURED QUERY LANGUAGE
- History and Standardization of SQL, benefits of SQL, elements of SQL,
languages : Database objects, reserve words, key words, literals, variables, data
type : number, date, long, raw and long raw, var, varchar data types.
103
- COMMANDS TO BE COVERED - Create table, drop table, modify, alter
table, Insert, update, delete, select
Recommended books:
 Paul Sheriff Teaches VB-6 : Sheriff (PHI)
 Learn VB6 : Halvarson ( Microsoft/PHI)
 VB Programming for a Absolute Beginner – Michael Vine (PHI)
 Visual Basic: Stephen Solosky (PHI)
 Complete Reference Visual Basic – Tata McGrow Hill
 DBMS : Korth and Sudarshan
 DBMS : Desai
 Database Management System : R. Panneerselvam (phi)
 Oracle : IT Today (encyclopedia)

university.
The Practical should be based on the Visual Basic 6 and Oracle 8i
------------
Total - 30 marks
B.Com. Part-III
E-Commerce & Web Development (EWD)
104
Practical : 30
Unit –I
- Introduction to Internet, History & Development of Internet, WWW,

Information retrieval on the web, Client, Server, URL, ISP,
- E-Mail, e-learning, e-book, e-advertisement, e-governance, E-Banking
- Introduction, Different forms of E-banking, Global scenario of e-banking, e-

banking in India, security issues, benefits of e-banking.
- E-Commerce : Introduction, Definition, Benefits of E-Commerce, Impact of E-

Commerce on business models, Traditional Commerce Vs E-Commerce,
Advantages and Disadvantages of E-Commerce, Electronic Commerce and the
Trade Cycle.
Unit-II
- Electronic Market : Usage, Advantages and Disadvantages and its future.
- Electronic Data Interchange (EDI) : Introduction, Benefits, Trade Cycle and
Example.
- Internet Commerce : Introduction, Internet Trade Cycle and example,
Internet Security : Secure Transaction, Privacy issues, computer crimes and
its type, Security Issues : Security threats like damage to data, loss of data and
unauthorized use of data, Security Procedure : Firewall, Encryption,
Password, Access Control List, Digital Certificate.
Unit –III
-
- HTML : Introduction, Designing web site, Advantages and Disadvantages of
HTML, Flow of Web Information, Role of Web Browser and Web Server,
Process of Web Publishing,
- Creating a Simple Static Web Page : About HTML, Basic elements : <html>,
<head>, <title>, <p>, <br>, <h1> to <h6>, <ol>, <ul>, <li>, <dl>, <pre>,
<marquee>, <hr>, Physical and Logical tags Path : Relative and Absolute
path, Comments, Special Characters, Text Formatting tags, <center>
Unit –IV
- Hyperlinks <a href …>, Creating links to web pages and URLs, Creating links
within the same page, various types of URLs that can be used in links, Image
tag and their related attributes, Inline images, Links to (external) images, Using
Inline images, Using images as hyperlinks, Popular images formats for internet
and HTML.
- Tables : Basic table tags and their related attributes.
Unit –V
105
- Frames, Image Map and Web Font Creator : Frames and their creation, the
<Frame> and <Frameset> tags, Frame linking, Floating or Inline Frames, Image
Maps <map> and <area> tags, Client – Side and Server – Side image maps.
- Embedding Multimedia : Introduction, Embedding Multimedia, Inserting

sound/audio formats, video file formats. Introduction to CSS.
Recommended books:
 Electronic Commerce : Greenstein and Feinman (TMH)

 E-Commerce : Bhushan Dean – S. Chand
 Web Publishing : Monic D’souza and J D’souza
 Complete HTML : BPB
 E-Commerce : Bhushan Dean – S. Chand

university.
Practical assignments in HTML & Ecommerce.

------------
Total - 30 marks

COMPUTER APPLICATIONS SUBJECTS OF
Total Marks : 70
106
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
Q. 3 : EITHER
OR
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
Vocational Group V
Principles & Practice of Insurance

B.COM. – I
Principles & Practice of Insurance - I

107
Level of knowledge - Basic knowledge.
Objective - To create awareness regarding basic knowledge about

Principles & Practice of Insurance.
Unit – I
- Concept of Risk, meaning, definition, classification of Risk.
- Risk management : Meaning and definition, features of Risk management,

importance of Risk Management, objectives of Risk Management,
Principles of risk Insurance Management, Process of Risk Insurance
Management.
Unit – II
- Insurance Basics : Definition of Insurance, Kinds of insurance, functions,

importance / role / benefits of insurance.
- Essentials of Contract of Insurance : Principles of contract of insurance.
- Reinsurance : Important concepts, characteristics, types of reinsurance,

double cover, external and internal insurance.
Unit – III
- Privatization of Insurance Business in India: meaning, background of

privatization performance of public sector.
- Contribution of private sector, liberalization required for privatization,

effect of globalization on insurance sector.
- General Insurance Corporation of India : Background main provisions of

General Insurance Act, GIC of India, Establishment & objects, functions of
subsidiary company.
Unit – IV
- Insurance document – Proposal form, policy form, cover note, certificate of

Insurance, endorsement, co-insurance and renewal receipt.
108
- Insurance Laws – Insurance Act, 1938, Life Insurance Corporation Act,
1956, General Insurance Business (Nationalization) Act, 1972, Definitions
only.
Unit – V
- Role of Insurance Agent – Meaning and definition of agents, recruitment,

training, duties, rights, code of conduct for agents, essential qualities for a
successful agent.
- Role of IRDA – Insurance regulatory and development authority –

Constitution, objectives, duties and powers, Role of IRDA in appointing
agents.
Recommended books:
 Fundamental Of Insurance, R.K. Gupta, Himalaya Publishing House.

 Principles & Practice of Insurance, Dr. P. Periasamy, Himalaya Publishing
House
 chek ds fl/nkar ,oa O;ogkj & Hkxorh izdk”k “kekZ] jktho tSu] iq:’kksRre
n;ky& fgeky;k ifCyf”kax gkÅl
B.COM. – I
Principles & Practice of Insurance - I
N. B. :- 1] All questions are compulsory.
109
2] All questions are carry equal marks.
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 7 Marks
[d] Unit-I 7 Marks
Q.2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 7 Marks
[d] Unit-II 7 Marks
Q.3 : EITHER
OR
[d] Unit-III 7 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 7 Marks
[d] Unit-IV 7 Marks
Q. 5 : EITHER
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 7 Marks
[d] Unit-V 7 Marks
B.COM. – II
Principles & Practice of Insurance - II
110

Unit – I
Life Insurance
- Organization, management, regulation, role and functions of life insurance,

incorporation, essential features of life insurance.
- Marketing of life insurance product, insurance funds, investment of life,

insurance funds, classification of life insurance policies.
Unit – II
- Concept of trust in life insurance policy, settlement of life insurance claims

on the maturity of policy.
- Accounting procedure in life insurance business, analysis and interpretation

of financial statement of life insurance organization.
Unit – III
Marine Insurance
- Nature of Marine Insurance, Marine insurance contract, Marine insurance

policies, policy conditions premium calculation, kinds of Marine insurance
policies.
- Marine losses, payment of claims, proximity clause, voyage warranties,

progress of Marine insurance, business in India.
Unit – IV
Fire Insurance
- Nature of fire insurance, fire insurance policies, policy conditions, premium

calculation, fire insurance contracts.
- Policies, rate of fixation in fire insurance, kinds of fire insurance, payment of

claims, reinsurance, progress of fire insurance.
111
Unit – V
Miscellaneous Insurance
- Introduction to miscellaneous insurance, nature and utility of miscellaneous

insurance, progress of miscellaneous insurance, general insurance business in
India.
- Introduction to National Agricultural Insurance Scheme, property, motor

vehicle, health, cattle and engineering insurance, public liability insurance.
Recommended books:
- Fundamental Of Insurance, R.K. Gupta, Himalaya Publishing House.

- Principles & Practice of Insurance, Dr. P. Periasamy, Himalaya Publishing
House
- chek ds fl/nkar ,oa O;ogkj & Hkxorh izdk”k “kekZ] jktho tSu] iq:’kksRre
B.COM. – II
Principles & Practice of Insurance - II
112
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 7 Marks
[d] Unit-I 7 Marks
Q.2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 7 Marks
[d] Unit-II 7 Marks
Q.3 : EITHER
OR
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 7 Marks
[d] Unit-IV 7 Marks
Q. 5 : EITHER
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 7 Marks
[d] Unit-V 7 Marks
B.COM. – III
Principles & Practice of Insurance - III
113

Unit – I
- Mathematical application of insurance – probability and its use in insurance
pooling in insurance.
- Morality Table – various columns of life table, ultimate, aggregate,
truncated aggregate tables, calculation of life insurance premium.
- Theory of Indices, Arithmetic’s and Geometric Progress, Bionomical
Expansion, contracted method of multiplication and division.
Unit – II
- Compound Interest – Accumulated value and present value, nominal and
effective rates of interest, discount and discounted value, nominal and
effective rates of discount, equation of value equated time.
- Annuities – Deferred annuities, perpetuities, immediate annuities, annuities
due, redemption of loans, sinking funds, capital redemption assurance.
Unit – III
- Methods of payment of amount insured, premium as consideration for
insurance benefits, equation of values of insured benefits and premiums in
consideration, nature of installment premiums.
- Probability – Two important theorems of probability.
Unit – IV
- Nature of insurance benefits, insurers liability, resources to life and general
table, value of benefits, basic plan of assurance.
- Temporary assurance and pure endowment.
Unit – V
Meaning of policy values, retrospective policy value, prospective policy value,
symbols of policy value, calculation of policy value, progress of policy value,
equality of prospective and retrospective values.
- Treatment of incidence in premium income, outstanding premium claim,
acceleration reserve, reserve of laps’ policy.
114
Recommended books:
 Fundamental Of Insurance, R.K. Gupta, Himalaya Publishing House.

 Principles & Practice of Insurance, Dr. P. Periasamy, Himalaya Publishing
House
 chek ds fl/nkar ,oa O;ogkj & Hkxorh izdk”k “kekZ] jktho tSu] iq:’kksRre
B.COM. – III
Principles & Practice of Insurance - III

115
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 7 Marks
[d] Unit-I 7 Marks
Q.2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 7 Marks
[d] Unit-II 7 Marks
Q.3 : EITHER
OR
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 7 Marks
[d] Unit-IV 7 Marks
Q. 5 : EITHER
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 7 Marks
[d] Unit-V 7 Marks
116

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Absorption Scheme

Bachelor of Commerce (B.Com)

2. Failure students of B.Com Part - I old course and having ATKT as

4. Failure students of B.Com Part - II old course and having ATKT as

6. The students opted for UGC vocational subjects in B.Com (old

1 Compulsory English 100 1 Compulsory English 100

2 II nd Language (Other 100 2 II nd Language (Other 100

Indian language as per Indian language as per

4 Basics of Computer & 100 4 Fundamentals of Statistics 100

Statistical Techniques & Computer

7 Optional Paper - I 100 7 Company Law & 100

1 Compulsory English 100 1 Compulsory English 100

2 II nd Language (Other 100 2 II nd Language (Other 100

Indian language as per Indian language as per

4 Cost & Management 100 4 Cost & Management 100

Secretarial Practice Law

7 Optional Paper – II 100 7 Business Communication 80

1 Financial Accounts & 100 1 Financial 100

Auditing - III Accounting – III

4 Business Communication 100 4 Functional 100

& Management Management

6 Optional Paper – III 100 6 Computerized 80

B.Com Part- I ( Vocational Subjects )

1 Group I. Tax Procedures & 70 1 Group I. Tax Procedures & 70

Tax Procedures & Practice - I Tax Procedures & Practice - I

3 Group III. Advertising, Sales 70 3 Group III. Advertising, Sales 70

Advertising, Sales Promotion and Advertising, Sales Promotion and

4 Group IV. Computer 70 4 Group IV. Computer 70

MIS & IT - I Information Technology & MIS

Principles and Practice of Principles and Practice of

1 Group I. Tax Procedures & 70 1 Group I. Tax Procedures & 70

Tax Procedures & Practice - II Tax Procedures & Practice - II

3 Group III. Advertising, Sales 70 3 Group III. Advertising, Sales 70

Advertising, Sales Promotion and Advertising, Sales Promotion and

4 Group IV. Computer 70 4 Group IV. Computer 70

MIS & IT - II Visual Basic & DBMS (VB & DBMS)

5 Group V. Principles and 70 5 Group V. Principles and 70

Principles and Practice of Principles and Practice of

1 Group I. Tax Procedures & 70 1 Group I. Tax Procedures & 70

3 Group III. Advertising, Sales 70 3 Group III. Advertising, Sales 70

Advertising, Sales Promotion and Advertising, Sales Promotion and

4 Group IV. Computer 70 4 Group IV. Computer 70

MIS & IT - III E-Commerce & Web Development

Principles and Practice of Principles and Practice of

Subject:- Direction No. 8 of 2014.

1) The Dean, Faculty of Commerce, Rashtrasant Tukadoji Maharaj Nagpur

Directions, Subject Scheme and Syllabus

Direction No. 8 of 2014

DIRECTIONS GOVERNING THE EXAMINATION LEADING TO THE DEGREE

WHEREAS the Faculty of Commerce at its meeting held on 01-05-2013 have

WHEREAS all the Board of Studies in Faculty of Commerce in its meeting

WHEREAS it is expedient to provide and Amend Ordinance for the purpose of

Now, therefore, I, Anoop Kumar, Vice-Chancellor, Rastrasant Tukdoji Maharaj

1. This Ordinance may be called ‘Examination leading to the degree of Bachelor of

3. There shall be three examinations leading to the degree of Bachelor of

8. Without prejudice to the other provisions of Ordinance No. 6 relating to the

10. (A) An examinee for the Bachelor of Commerce (B.Com) Part – I

Sr No SUBJECT MAX MARKS