Syllabus for Bachelor of Commerce in Accounts
B.Com (Honours)
Academic Session: W.e.f. 2020-2023
Semester II
CORE PAPER III : Business Organization and
Administration Marks (External 80: Internal 20)
QUESTION PAPER PATTERN : There will be two groups of questions. Five Questions to be answered out of Nine Questions. Group A is compulsory and will contain two questions. Question No.1 (A) will be MCQ of 1 mark each (eight questions). Question No.1 (B) will be short answer type to be answered in about 100 words of 4marks (2 Questions). Group B will contain descriptive type eight questions of sixteen marks each, out of which any four are to answer. Each question carries 16 marks.
Unit-I: Business System – Evolution of business, Nature of Business &
Launching of Business enterprises. Demerits & suitability of private sector,
Cooperative sectors, public sector, joint sector, Services sector,
Unit-II: Business Ownership – Sole proprietorship, Partnership, Joint stock
company – characteristics, advantages & disadvantages, various types of
companies, management of Joint stock company, Oligarchy in Company
Management.
Unit-III: Large Scale Retailing – Departmental Stores, Multiple Shops, Mail
Order Business, Super Bazaar – Characteristics, merits & demerits, Organization &
Management.
Unit-IV: The Economic Size – Meaning, Method of measuring size of business
unit, Optimum Firm –Factors responsible for optimum Firm.
Unit-V: Financing New Venture: Methods of financing – Equity financing,
venture Capital, Debt Financing and Govt. Grants, Functions and objectives of
Specialized Financial Institutions.
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CORE PAPER IV: Financial Accounting II Marks (External 80: Internal 20)
QUESTION PAPER PATTERN : There will be two groups of questions. Five Questions to be answered out of Nine Questions. Group A is compulsory and will contain two questions. Question No.1 (A) will be MCQ of 1 mark each (eight questions). Question No.1 (B) will be short answer type to be answered in about 100 words of 4marks (2 Questions). Group B will contain descriptive type eight questions of sixteen marks each, out of which any four are to answer. Each question carries 16 marks.
Unit.I i Inland Branch Accounting: Meaning, Objectives, Types of Branches,
Accounting records of Branches in the books of Head Office- debtors method,
final account method, stock and debtors method, Wholesale Branch
accounting. Independent branches: concept, accounting treatment: important
adjustment entries and preparation of consolidated profit and loss account and
balance sheet.
ii. Departmental Accounting: Concept, Advantages, Difference between
Branches and Departments, Allocation of Expenses and unallocated expenses,
Inter departmental transactions, Valuation of unsold stock. Accounting
treatment with a) Final account method (b) Statement form method.
Unit.ll l. Consignment Accounting: Meaning, Sale and Consignment, Consignment
Accounting- different types of commission including overriding commission,
Valuation of unsold stock and wastage of stock.
ll. Joint venture Accounting: Joint Venture- Meaning, definitions,
characteristics, advantages, differences with consignment and partnership.
Accounting treatment- A) when only one coventure maintains books of
accounts, B) when all co-ventures maintain books of accounts, C) when joint
bank account is maintains, D) when memorandum of joint venture account
prepared.
Unit. III Depreciation: The nature of depreciation .The accounting concept of
depreciation .factors in the measurement of depreciation. Methods of
computing depreciation: straight line method and diminishing balance method;
disposal of depreciable assets – change of method .Salient features of
Accounting Standard (AS): 6 (ICAI).
Unit.lV l. Insolvency Accounting. Meaning of Insolvency, Insolvency Laws and their
Rules, Comparative study of P.T.A. and P.I.A, difference between Balance Sheet
and Statement of Affairs & Profit and Loss account and Deficiency Account,
Insolvency accounting as per P.T.A and P.I.A rule including Omission of items
from records. New regulation of insolvency act.
ll. Accounting From Incomplete records: Meaning, Advantages and
Disadvantages, Difference between Single entry system and Double entry
system, Accounting including Conversion of Single entry System into Double
Entry System.
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GENERIC ELECTIVE : Indian Economics and
Infrastructure Development Marks (External 80: Internal 20)
QUESTION PAPER PATTERN : There will be two groups of questions. Five Questions to be answered out of Nine Questions. Group A is compulsory and will contain two questions. Question No.1 (A) will be MCQ of 1 mark each (eight questions). Question No.1 (B) will be short answer type to be answered in about 100 words of 4marks (2 Questions). Group B will contain descriptive type eight questions of sixteen marks each, out of which any four are to answer. Each question carries 16 marks.
Unit - I: Changes in the Indian Economy: Overview Indian economy on the
eve of India’s independence – Historical trends in Indian economy -Recent
transformation and performance of the economy since 1991. Trends in GDP by
aggregate and sectors- agriculture, industry, and services. Development
strategy after independence – Five year Plans and National Economic ReformsPlanning Commission and Niti Aayog - Objectives, strategy, achievements and
failures.
Unit – II: Growth of Indian agriculture : Indian Agriculture sector- growth in
agriculture and Index of Agricultural Production – Changes in the land system,
land tenure system and land reforms in the post-independence era, - Green
revolution and capital formation in agriculture, Food security and Public
distribution system, Indian agriculture and WTO.
Unit – III: Distributional issues in Indian economy: Challenges of
development: Trends in poverty, and inequality – Education and
unemployment, Poverty alleviation and Employment Generation Programs,
MGNREGP Health and Nutrition policies, Education policy- financing of health
and education in India.
Unit – IV: Industrial sector: Industrial policy reforms – New Industrial Policy
1991, MSMEs, SSIs and Cottage industries and their importance, Public and
Private Sector and their performance, Privatization and disinvestments; recent
trends of growth and maturing of Indian industry. Rise in Service Sector IT
sector in India. Role of FDI and MNC’s in industrial development, Globalization
of Indian economy.
Unit – V: Infrastructure: Infrastructural development – reforms:
restructuring, pricing and regulation, changing trends in Rural and Urban Infrastructure. Promotion strategy towards investment in infrastructure –
public – private partnership Model, Inter-sector issues–energy, transport,
telecom, Environmental Protection policies in infrastructural development.
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AECC-Environmental Science Marks (External 40: Internal 10)
There will be two groups of questions. Five questions
to be answered out of Nine Questions. Question No.1(A) will be MCQ of 1 mark
each (four questions).Question No.1 (B) will be short answer type to be
answered in about fifty words of 2 marks (2 Questions).Group B will contain
descriptive type of eight questions of eight marks each, out of which any four
are to answer. Each question carry 08 marks. The question no. 9 will be of
short notes type, each carrying four marks (4x2=8) in which only two should be
answered out of four options.
Unit 1: Introduction to environmental studies, Multidisciplinary nature of
environmental studies; Scope and importance; Concept of sustainability and
sustainable development.
Unit 2: Ecosystems : What is an ecosystem? Structure and function of
ecosystem; Energy flow in an ecosystem: food chains, food webs and ecological
succession. Case studies of the following ecosystems: Forest ecosystem, Grassland ecosystem Desert ecosystem, Aquatic ecosystems (ponds, streams,
lakes, rivers, oceans, estuaries)
Unit 3: Natural Resources: Renewable and Non-‐renewable Resources Land
resources and land use change; Land degradation, soil erosion and
desertification. Deforestation: Causes and impacts due to mining, dam
building on environment, forests, biodiversity and tribal populations.
Water: Use and over-‐exploitation of surface and ground water, floods,
droughts, conflicts over water (international & inter-‐state). Energy
resources: Renewable and non-renewable energy sources, use of alternate
energy sources, growing energy needs, case studies.
Unit 4: Biodiversity and Conservation Levels of biological diversity: genetic,
species and ecosystem diversity; Biogeographic zones of India; Biodiversity
patterns and global biodiversity hot spots, India as a mega-‐biodiversity
nation; Endangered and endemic species of India. Threats to biodiversity:
Habitat loss, poaching of wildlife, man-‐wildlife conflicts, biological
Invasions; Conservation of biodiversity: In-‐situ and Ex-‐situ conservation
of biodiversity, Ecosystem and biodiversity services: Ecological, economic,
social, ethical, aesthetic and Informational value.
Unit 5: Environmental Pollution
Environmental pollution: types, causes, effects and controls; Air, water, soil
and noise pollution Nuclear hazards and human health risks Solid waste
management: Control measures of urban and industrial waste. Pollution
case studies.
Unit 6 : Environmental Policies & Practices
Climate change, global warming, ozone layer depletion, acid rain and
impacts on human communities and agriculture Environment Laws:
Environment Protection Act; Air (Prevention & Control of Pollution) Act;
Water (Prevention and control of Pollution) Act; Wildlife Protection Act;
Forest Conservation Act. International agreements: Montreal and Kyoto
protocols and Convention on Biological Diversity (CBD).Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian
context.
Unit 7 : Human Communities and the Environment Human population
growth: Impacts on environment, human health and welfare. Resettlement
and rehabilitation of project affected persons; case studies. Disaster
management : floods, earthquake, cyclones and landslides.
Environmental movements : Chipko, Silent valley, Bishnois of Rajasthan.
Environmental ethics: Role of Indian and other religions and cultures in
environmental conservation. Environmental communication and public
awareness, case studies (e.g., CNG vehicles in Delhi).
