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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