F.Y. B.Com

Unit No.

Topic

1.

Piecemeal Distribution of Cash

Meaning and Introduction, Surplus Capital Method and Maximum Loss Method

2.

Amalgamation of Partnership Firms:-

Meaning and Introduction, Objectives, Methods of accounting

3.

Conversion of a partnership firm into a limited company

Meaning and introduction, objectives, effects, methods of calculation of purchase consideration (Net Asset and Net Payment method), accounting procedure in the books of the firm and balance sheet of new company

4.

Computerized Accounting Environment

Meaning and Introduction, application of accounting software package, Voucher entry through software package.

Unit No.

Topic

5.

Introduction and Relevance of Accounting Standards

Overview of Accounting Standards in India-Concept, Need, Scope and Importance. Study of AS- 1, AS- 2, AS- 4 and AS- 9

6.

Royalty Accounts [excluding sub-lease]:

Royalty, Minimum Rent, Short Workings, Recoupment of Short

Working, Lapse of Short Working. Journal Entries and Ledger Accounts in the Books of Landlord and Lessee.

7.

Hire Purchase and Installment System:[Excluding H. P. Trading]

Basic Concepts and Distinction, Calculation of Interest and Cash Price, Journal Entries And Ledger Accounts in The Books of Purchaser and Seller.

8.

Departmental Accounts

Meaning and Introduction, Methods and Techniques, Allocation of expenses, Inter Departmental Transfers, Provision for unrealized profits

Unit No.

Topic

1.

INTRODUCTION.

1.1 Meaning, Nature and Scope of Business Economics- (Micro)

1.2 Difference between Micro and Macro Economics.

1.3 Tools for Analysis

a. Functional Relationships

b. Schedules

c. Graphs

d. Equations

1.4 Goals of firms

a) Economic Goals of Firms

1. Profit Maximization

2. Shareholders Wealth Maximization

3. Management Reward Maximization

4. Growth of the firm

5. Sales maximization

6. Long run survival

b) Non-Economic goals

1. Political power, Prestige

2. Social responsibility and welfare

3. Goodwill of employees

2.

DEMAND ANALYSIS

2.1 Elasticity of Demand, Types of Elasticity, Price Elasticity, Income Elasticity and Cross Elasticity.

2.2 Consumer Behaviour

a) Marginal Utility Approach

- Limitations

b) Indifference Curve Analysis

- Concept

- Characteristics

- Consumer Equilibrium

2.3 Demand Forecasting and Estimation

a) Meaning and objectives of Demand Forecasting

b) Methods of Demand Forecasting

c) Descriptive Analysis of

i) Direct Methods

1) Consumer Survey

2) Expert opinion

3) Simulating market situation

4) Controlled Market Experiments

ii) Indirect Methods

1) Simple correlation

2) Trend Projections

3.

PRODUCTION AND COST ANALYSIS

3.1 Production Function – Meaning

3.2 Law of Variable Proportions - The Three Stages

3.3 Law of Returns to Scale - The Three Stages

3.4 Economies and Diseconomies of Scale – Internal and External

3.5 Cost Analysis – Types of Costs

a) Types of Costs

1) Total cost

2) Average Cost

3) Marginal Cost

4) Opportunity cost

b) Behaviour of Cost Curves

1) In the Short Run

2) In the Long Run

Unit No.

Topic

4.

REVENUE BEHAVIOUR

4.1 Meaning and Importance of Revenue Concepts

4.2 Total Revenue (TR), Average Revenue (AR) Marginal Revenue (MR).

4.3 Relationship between Total Revenue, Average Revenue and Marginal Revenue

5.

PRICING UNDER VARIOUS MARKET CONDITIONS

5.1 Perfect Competition – Features and equilibrium

5.2 Monopoly – Features and equilibrium, Price Discrimination

5.3 Monopolistic competition - Features and equilibrium

5.4 Oligopoly – Features

6.

FACTOR PRICING

6.1 Marginal Productivity theory of Distribution.

6.2 Rent

a) Theories of Rent

i) Ricardian Theory of Rent

ii) Modern Theory of Rent

6.3 WAGES -

i) Backward sloping Supply curve of Labour.

ii) Collective Bargaining & Trade Unions

6.4 INTEREST -

a) Theories of Interest –

i) Loanable Fund Theory of Interest

ii) Keynes Liquidity Preference Theory of Interest

6.5 PROFIT -

a) Theories of Profit –

i) Dynamic Theory of Profits

ii) Innovation Theory of Profit

iii) Risk and Uncertainty Theory of Profit

Unit No.

Topic

1.

Introduction to Computer Fundamentals

Introduction to Computer Computer System Hardware Computer Memory

Input and Output Devices

Interaction between User and Computer Introduction to Free and Open Source Software

Definition of Computer Virus, Types of Viruses, Use of Antivirus software

2.

Basics of Operating System

Definition of Operating System

Objectives, types, and functions of Operating Systems

Working with Windows Operating System: Introduction, The Desktop, Structure of Windows, Windows Explorer, File and Folder Operations, The Search, The Recycle Bin, Configuring the Screen, Adding or Removing New Programs using Control Panel, Applications in windows (Paint, Notepad, WordPad, Calculator)

3.

Introduction to Business Communication Tools

MS-Word: Introduction, Starting MS-Word, MS-Word Screen and its Components, Elementary Working with MS-Word

MS-Excel: Introduction, Starting MS-Excel, Basics of Spreadsheet, MS-Excel Screen and Its Components, Elementary Working with MS-Excel

MS-Powerpoint: Introduction, Starting MS-PowerPoint, Basics of PowerPoint, MS-PowerPoint Screen and Its Components, Elementary Working with MS- PowerPoint

4.

Introduction to Computer Network

Introduction

Importance of Networking

Computer Network (LAN, WAN, MAN)

Network Components (Hub, Switch, Bridge, Gateway, Router, Modem) Network Topology, Wireless Networks

5.

Use of Computer in Commerce

Data Processing, Files and Records, File Organization (Sequential, Direct/Random, Index )

Computer Applications in Business – Need and Scope

Computer Applications in various fields of Commerce: Personnel Administration, Accounting, Cost and Budgetary Management, Purchasing, Banking, Insurance and Stock-broking, e-governance

Introduction to E-Commerce, Evolution of E-Commerce, Role of E-Commerce, E-Commerce Framework, E-Commerce Categories

Unit No.

Topic

1.

Internet and Internet application Introduction, Internet evolution Working of Internet, Use of Internet

Overview of World Wide Web (Web Server and Client) Introduction to Search engine and Searching the Web Downloading files

Introduction to Web Browsers

Working with E-mail (creation and use of the same)

2.

Electronic Data Interchange

Introduction to EDI EDI Architecture Financial EDI

Overview of the technology involved in EDI

3.

Electronic Payment System

Introduction to EPS

Introduction to EFT (Electronic Fund Transfer) Introduction to SET (Secure Electronic Transaction) Business requirement addressed by SET

Introduction to Digital Signature and Digital Certificates , Stages of SET Types of Payment System: Digital Cash, Electronic Cheque, Smart Card, Credit/Debit Card

4

Introduction to HTML.

Introduction to HTML. Working of HTML Creating and loading HTML page, tags

Structure of on HTML, Document, Stand Alone Tags Formatting text, Adding Images

Creating hyper Links, Tables Sending E-mails through Web Page Sample web pages

5.

Introduction To Web page Design

Introduction to Web design, Types of Web Pages Web design Pyramid

Building web sites

Web development process model

6.

Designing The web pages

Page size, Page type, Page margin, Entrance page Exit page, Graphics in Webpage design Animation Effect, Sound Effect

Color Effect

Uploading the web site (Web space, Domain Name, Hosting the web site)

7.

Internet Security

Security, Privacy

Ethical Issues & Cyber Law

Unit No.

Topic

1.

Modern Office

1.1 Introduction, Definition, Characteristics, Importance and Functions

1.2 Traditional and Modern Concepts of Office

1.3 Office Location

Meaning, Objectives , Principles of Office Location

Office Layout – Meaning , Objectives , Principles and Layout

,Modular and Structured Furniture

1.4 Factors of Good Ambience

Office Lighting, ventilation. Temperature, Sanitation, Interior Decoration, Noise and Cleanliness.

2.

Office Organization

1.1 Definition, Importance of office organization,

1.2 Principles, Steps.

1.3 Types of Organization

1.4 Concept and Functions of Office Administrator.

3.

Office Manager and Organizational Skills

3.1 Office Manager – Role, duties and responsibilities

3.2 Qualification, Qualities and skills of an office manager

3.3 Time Management –Definition, Need, Principles, advantages and Disadvantages, Time Management techniques.

3.4 Goal Setting-Concept of goal-setting - Importance of goals, SMART(Specific, Measurable, Achievable, Realistic, Time-bound) goals , Do's and Don’ts about goals.

4.

Office services

4.1 Mail Routine , Courier Services its need and Importance

4.2 Office Forms - objectives, advantages and types of office forms E-forms – advantages.

4.3 Organizational Web Page – Contents, advantages, Internet/Web basedapplications of office activities.

4.4 Office Stationary and Supplies - Importance of stationary, Essentials of

a good system of regulating stationary, purchases, storage, Record of stationary,

Unit No.

Topic

5.

Office Records Management

5.1 Introduction - Need - Objectives - Kinds of Records.

5.2 Organization of records department.

5.3 Classifying and Indexing of Records and Files. Principles - Retention and disposition of records.

5.4 Digitalization of Records: Meaning, advantages, process, utility and feasibility.

6.

Office Communications

6.1 Meaning and Elements of Office Communications,

6.2 Channels of Communication – Internal and External

6.3 Significance and barriers to effective communications

6.4 Recent trends in modern communications such as Fax - E-Mail, Internet, Intranet,www(World Wide Web ),Tele conferencing, Video Conferencingas means of Communication

7.

Public Relations :

7.1 Definition, nature, Scope of PR with customers, investors , employees, government offices and others

7.2 Objectives, importance and functions

7.3 Role of Public Relation Officer in Modern Office

7.4 – Modern methods of Public Relations

8

Office Automation

8.1 Office Automation – meaning, scope,feasibility, and advantages

8.2 Different types of modern appliances and machines used in Offices.

8.3 Computerization of office activities - LAN – WAN

8.4 Accounting Packages, Payroll Accounting, Inventory statements, - Vouchers –Invoices - Salary - Maintenance of records and Accounting Books and preparation of financial Report, Leave accounting, Attendance.

Unit No.

Topic

1.

Evolution of banking

1.1 Origin, Meaning and Definition of 'Bank'

1.2 Evolution of banking- Europe, USA & Asia

1.3 Evolution of banking in India.

1.4 Structure of Indian Banking System

2.

Functions of Bank

A) Accepting deposits: Demand deposits: Current and Savings; No Frills Account, Time deposits-Recurring and Fixed deposits, Flexi Deposits (Auto Sweep)

B) Granting Loans and Advances- Term Loan, Short term credit, Overdraft, Cash Credit, Purchasing, Discounting of bills,

A) Agency Functions- Payment and Collection of Cheques, Bills and Promissory notes, Execution

of standing instructions, Acting as a Trustee, Executor.

B) General Utility Functions: Safe Custody, Safe deposit vaults, Remittances of funds, Pension Payments, Acting as a dealer in foreign exchange.

3.

Procedure for opening and operating of deposit account

3.1 Procedure for Opening of Deposit Account: Know Your Customer- Needs and Norms (KYC Norms), Application form, Introduction, Proof of residence, Specimen signature and Nomination: Their Importance

3.2 Procedure for Operating Deposit Account: Pay-in-slips, Withdrawal slips, Issue of pass book, (Current Savings or Recurring deposits), Issue of Cheque book, Issue of fixed deposit receipt, Premature encashment of fixed deposits and loan against fixed deposit. Recurring deposits: Premature encashment and loan against recurring deposit.

3.3 a) Closure of accounts

b) Transfer of accounts to other branches/Banks

3.4 Types of account holders

a) Individual account holders- Single or joint, Illiterate, Minor, Married

woman, Pardahnashin woman, Non resident accounts

b) Institutional account holders- Sole proprietorship, Partnership firm, Joint stock company, Hindu undivided family, Clubs, Associations and Societies and Trusts.

4.

Methods of Remittances

4.1 Demand drafts, bankers' Cheques and Truncated Cheques

4.2 Mail transfer, Telegraphic transfer,

4.3 Electronic Funds Transfer- RTGS, NEFT and SWIFT

Unit No.

Topic

5.

Lending principles, Credit Creation and Balance Sheet of a bank

5.1 Safety, Liquidity, Profitability, Diversification of risks Conflict between liquidity and profitability

5.2 Multiple Credit Creation: Process and Limitations

5.3 Balance sheet of a commercial bank.

6.

Negotiable Instruments

6.1 Definition, meaning and characteristics of Promissory note, Bill of Exchange and Cheque

6.2 Types of Cheques- Bearer, Order and Crossed

6.3 Types of Crossing- General and Special.

7.

Endorsement

7.1 Definition and meaning of endorsement

7.2 Types of endorsement- Blank, Full or Special, Restrictive, Partial, Conditional, Sans Recourse, Facultative.

8

Technology in Banking

8.1 Need and importance of technology in banking

8.2 E-Banking: ATM, Credit card, Debit card, Tele Banking, Mobile Banking, Net Banking, SWIFT (Society for Worldwide Inter-bank Financial Telecommunication)

8.3 Concept and benefits of Core Banking Solution.

Unit No.

Topic

1.

Principles of Defense Organization

1.1 Reconstruction of Indian Armed Forces since 1947

1.1.1 Development of the Army after Independence

1.1.2 Development of the Navy after Independence

1.1.3 Development of the Air Force after Independence

2.

Higher Defense Organization in India

2.1. Powers of the President in relation to the Armed Forces

2.2. Defense Committee of the Cabinet.

2.3. Ministry of Defense – its organization & function

2.4. National Security Council

3.

Defense Mechanism of the Indian Armed Forces

3.1 Chief of Staff Committee

3.2 Organization of Army, Naval & Air Headquarters.

3.3 Organization of Army, Naval & Air Commands.

4.

Second Line of Defense

4.1. Border Security Force

4.2. Coast Guard

4.3. Territorial Army

4.4. Home Guard

4.5. Civil Defense

4.6. National Cadet Corps (N.C.C)

4.7. Central Reserve Police Force

4.8. State Reserve Police Force

Unit No.

Topic

5.

Intelligence

5.1. History & Types of Intelligence

5.2. Process & Principles of Intelligence

5.3. Devices for Collecting Intelligence

5.4. Role of Intelligence

5.5. Counter Intelligence

5.6. Indian Intelligence Organization

6.

The Combat Branches

6.1. Infantry

6.1.1. Characteristic, Role & Limitations.

6.1.2. Division & Battalion Organization.

6.2. Armoured Crops

6.2.1. Characteristics, Role & Limitations

6.3. Supporting Arms

6.3.1. Artillery – Characteristics, Role & Limitations

6.3.2. Engineers - Characteristics, Role & Limitations

6.3.3. Signal Corps - Characteristics, Role & Limitations means of signals

7.

The Administrative Services

7.1 Army Service Crops

7.2 Army Ordnance Crops

7.3 Electrical & Medical Engineers.

7.4 Army Medical Crops – its role in Peace & War time

8

Indian Navy & Indian Air Force

8.1. Characteristic, Role & Limitations Navy & Air Force

8.2. Various Types of Battle Ships in Indian Navy

8.3. Various Types of Aircrafts in Indian Air Force

Unit No.

Topic

1

Concept of Co-operation-

Ø Meaning & Definitions

Ø Objectives

Ø Nature and Scope of Co-operation.

2

Principles of Co-operation- Evaluation of Co-operative principles and modifications there in from time to time.

Ø International Co-operative Alliance (I.C.A) Committee-1937

Ø International Co-operative Alliance (I.C.A.) Commission-1966

Ø International Co-operative Alliance (I.C.A.) Commission-1995

3

History of Indian Co-operative Movement – Origin of Co-operative movement in India.

Ø Sir Fedrick Nicholson Report 1904

Ø Maclagen Commiittee Report 1912

Ø Gorewala Committee Report 1954

Ø Vaidyanathan Commiittee Report 2005

4

Contribution to the development of Co-operative Movement in India of:

Ø Dr. Dhananjay Gadgil

Ø Padmashri. Vaikuntbhai Mehta

Ø Padmashri. Vitthalrao Vikhe Patil

Ø Dr. Verghese Kurien

Ø Karmaveer Bhausaheb Hiray

Unit No.

Topic

5

Different Types of Co-operative:

Ø Rural Co-operative and Urban Co-operative

Ø Agriculture Co-operative and Non Agriculture Co-operative.

Ø Credit Co-operative and Non Credit Co-operative.

Ø Weaker Sections Co-operatives.

Ø Federation of Co-operatives.

6

Government and Co-operative movement:

Ø Role of Central Government

Ø Role of State Government

7

Achievement of Co-operative movement:

Ø Strength and Weakness

Ø Future Trends of Co-operative Movement in India.

8

Co-operative Education and Training:

Ø Objectives of Co-operative Education and Training.

Ø Training arrangement in India.

Ø Evaluation of education and training programmes.

Ø Problems and suggestions.

Unit No.

Topic

1

INTRODUCTION

1.1 Definition, Nature & Scope and Characteristics of Managerial Economics.

1.2 Theories of the Firm

1.3 Objectives of the Firm –

a. Profit Maximization

b. Security Objective

c. Profit Satisfying Objective

d. Sales maximization

e. Utility Maximization

f. Growth Maximization

2

DEMAND ANALYSIS

2.1 Law of Demand

2.2 Determinants of Demand

2.3 Elasticity of Demand – Concept and Measurement of –

2.3.1 Price Elasticity of Demand

2.3.2 Income Elasticity of Demand

2.3.3 Cross Elasticity of Demand

2.4 Importance of Elasticity of Demand in business decision making.

2.5 Business or Economic Forecasting -

2.5.1 Objectives

2.5.2 Methods of Business Forecasting

2.6 Theory of Supply

3

PRODUCTION AND COST ANALYSIS

3.1 Production Function –Meaning & Nature

3.2 Law of Variable-the three stages.

3.3 Law of Returns to scale - the three stages.

3.4 Cost Analysis –

3.4.1 In the short run

3.4.3 In the long run

Unit No.

Topic

4

PRICING AND INVESTMENT DECISIONS

4.1 Pricing Practices -Objectives

4.2 Investment Decisions –

4.2.1 Concept and Types –

a. For Expansion

b. For Replacement

c. For Modernization

d. For Diversification

e. For Research and Development.

4.2.2 Aids to Investment Decisions –

a. Capital Budgeting – Meaning and Usefulness.

4.2.3 Methods of Investment Decision – Concept and Descriptive analysis of –

a. Payback period.

b. Average Rate of Return

5

COST – BENEFIT ANALYSIS

5.1 Meaning

5.2 Use

5.3 Limitations

6

MACRO ECONOMIC ENVIRONMENT

6.1 Business Trends in India –

6.2 Overview of Economic Reforms and Business.

6.3 Role of Multinational Corporations (MNCs)

6.4 Acquisitions and Mergers

Unit No.

Topic

1.

Overview of Electronic Commerce (EC):

Concept, features, and functions of e-commerce, e-commerce practices v/s traditional practices, scope and limitations of e-commerce.

2.

Fundamental of e-commerce:

Definition and types of e-commerce: B2B, B2C, C2C, and P2P, B2B service provider, e-distributor, procurement and just-in-time delivery.

3.

Infrastructure:

Internet and its role in e-commerce, procedure of registering Internet domain, establishing connectivity to Internet, tools and services of Internet.

4.

E-Payment:

Transactions through Internet, requirements of e-payment systems, functioning of debit and credit cards, pre and post payment services.

5.

Electronic Data Interchange:

Evolution, uses, Benefits, Working of EDI,EDI

Standards(includes variable length EDI standards),Cost Benefit Analysis of EDI, Electronic Trading Networks, EDI Components, File Types ,EDI Services, EDI Software

Unit No.

Topic

6.

Digital economy:

Major characteristics, economic rules, impact on trading and intermediaries, impact on business processes and functional areas in banking, financial and insurance organizations.

7.

E-Marketing:

Market place v/s Market space, impact of e-commerce on market, marketing issues in e-marketing, direct marketing, one-to-one marketing.

8.

E-Finance:

Areas of e-finance, e-banking, traditional v/s e-banking, trading v/s e-trading, importance and advantages of e-trading, operational aspects of e-trading.

9.

E-Ticketing:

Online booking systems, online booking procedure of railways, airlines, tourist and religious places, hotels and entertainment industry.

10

E-Commerce in India:

State of e-commerce in India, problems and opportunities in e-commerce in India, legal issues, Social and Ethical Issues, future of e-commerce, Mobile Commerce.

11

Security in e-commerce:

Setting up Internet security, maintaining secure in Formation, encryption, digital signature and other security measures.

Unit No.

Topic

1.

Concept of Insurance

Risk : Meaning, Definition & Scope ---Types: Human & Business ---Types of Business Risk.

Insurance : Meaning, Definition, Need & Scope -Insurance Contract: Meaning, Components.

2.

Life Insurance

Meaning, Definition, Need, Scope & Principles of Life Insurance.

Types of Life Insurance Policies---Carrier Options in Life insurance Business.

3.

General Insurance

Meaning, Definition, Need, Scope & Principles of General Insurance.

Types of General Insurance --- Carrier Options in General Insurance Business.

4.

Role of Insurance in Logistics

Meaning and significance of logistics – Need for social security – Procedure for claim settlement – Role of Insurance in Logistics in the Global age and challenges.

Unit No.

Topic

5.

Concept & Role of Transport

Meaning, Need & Scope of Transport. ---- Transport being a primary mode of Service Trade--Role of Transport in Indian economy --- Existing problems & suggestions.

6.

Modes of Transport

Types of Transportations in India --- Meaning, Need, Scope & Advantages. Road Transport & Rail Transport in India – Their Suitability and Limitations.

7.

Other means of Transports

Water Transport : Meaning, Scope, Advantages & Limitations. Air Transport : Meaning, Scope, Advantages and Limitations -- Choice of Transport Mode : Cost, Speed & Flexibility.

8.

Travel & Tourism

Meaning & Scope - Role and contribution to Economic Development -- Means of Travel & Tourism in India. – Career Options in Travel, Tourism and Hospitability Management.