99
Bachelor of Commerce B. Com. Hon’s 1 st to 6 th Semester

Bachelor of Commerce B. Com. Hon’s 1st th Semester

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Page 1: Bachelor of Commerce B. Com. Hon’s 1st th Semester

Bachelor of Commerce B Com Honrsquos

1st to 6th Semester

BACHELOR OF COMMERCE BCOM HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM Honrsquos I SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max Mark

s

Min

Marks

L T P

Subject wise Distribution

Max Mark

s

Min Marks

Max Mark

s

Min Mark

s

Theory Group

Foundation Course- Compulsory

HBHL101 Hindi Language Structure - I

50 25 08 10 04 15 06 1 1 - 2

MBFE101 Fundamentals of Entrepreneurship

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO101 Principles of Management

100 50 17 20 08 30 12 2 1 - 3

CBCO102 Financial Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO103 Business Mathematics

100 50 17 20 08 30 12 2 1 - 3

Elective Course

CBCP101 Micro Economics 100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302

Hindi

Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental Studies

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 2: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCOM HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM Honrsquos I SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max Mark

s

Min

Marks

L T P

Subject wise Distribution

Max Mark

s

Min Marks

Max Mark

s

Min Mark

s

Theory Group

Foundation Course- Compulsory

HBHL101 Hindi Language Structure - I

50 25 08 10 04 15 06 1 1 - 2

MBFE101 Fundamentals of Entrepreneurship

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO101 Principles of Management

100 50 17 20 08 30 12 2 1 - 3

CBCO102 Financial Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO103 Business Mathematics

100 50 17 20 08 30 12 2 1 - 3

Elective Course

CBCP101 Micro Economics 100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302

Hindi

Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental Studies

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 3: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302

Hindi

Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental Studies

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 4: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302

Hindi

Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental Studies

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 650 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 5: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 6: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 7: Bachelor of Commerce B. Com. Hon’s 1st th Semester

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 8: Bachelor of Commerce B. Com. Hon’s 1st th Semester

2015

SlNo Course

Code No

Name of the course Credit

distribution

Technical Stream

Mechanical Engineering

1 STME 301 Automobile Maintenance 3(1+0+2)

2 STME 402 Refrigeration and Air-Conditioning

Maintenance

3(1+0+2)

3 STME 503 CNC Programmingamp Machining 3(1+0+2)

4 STME 604 Ansys Workbench 3(1+0+2)

Electronics amp Communication Engineering

1 STEC 301 HardwareNetworking 3(1+0+2)

2 STEC 302 Handset Repairing 3(1+0+2)

3 STEC 403 MATLAB 3(1+0+2)

4 STEC 404 TV RepairingHome Appliances 3(1+0+2)

5 STEC 505 Optical Fiber Splicing 3(1+0+2)

6 STEC 606 RF Engineering 3(1+0+2)

7 STEC 607 Server Management 3(1+0+2)

Elecricalamp Electronics Engineering

1 STEX301 LT Maintenance 3(1+0+2)

2 STEX302 Solar Technician 3(1+0+2)

3 STEX403 HT Maintenance 3(1+0+2)

4 STEX404 Audio Visual Technology 3(1+0+2)

5 STEX505 Elect House wiring 3(1+0+2)

6 STEX506 Optical fiber splicing 3(1+0+2)

7 STEX607 RF Engineering 3(1+0+2)

8 STEX608 MATLAB 3(1+0+2)

Civil Engineering

1 STCE301 Water Harvesting amp management 3(1+0+2)

2 STCE402 Advanced Material Testing 3(1+0+2)

3 STCE 403 Fire Safety 3(1+0+2)

4 STCE 504 Healthcare Waste Management 3(1+0+2)

5 STCE505 Rural Development 3(1+0+2)

6 STCE606 Quality Estimation amp Bill Preparation 3(1+0+2)

7 STCE 607 Disaster management 3(1+0+2)

Computer Science amp Engineering

1 STCS 301 C++ 3(1+0+2)

2 STCS302 JAVA 3(1+0+2)

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 9: Bachelor of Commerce B. Com. Hon’s 1st th Semester

3 STCS303 PHP 3(1+0+2)

4 STCS404 CNet 3(1+0+2)

5 STCS405 Windows Server 3(1+0+2)

6 STCS406 Oracle 3(1+0+2)

7 STCS 507 HTML5 3(1+0+2)

8 STCS 508 ASP NET 3(1+0+2)

9 STCS 509 LinuxUnix 3(1+0+2)

10 STCS610 Hardware Networking 3(1+0+2)

11 STCS611 My SQL 3(1+0+2)

12 STCS612 JSP 3(1+0+2)

Non-Technical Stream

Computer Science amp Applications

1 SCIT 201 Web Development 3(1+0+2)

2 SCIT 302 Data Entry Operations 3(1+0+2)

3 SCIT 403 Understanding of ICT 3(1+0+2)

Management

1 SMGT 201 Communication Skill amp Personality

Development

3(1+0+2)

2 SMGT 802 Entrepreneurship Development 3(1+0+2)

Commerce

1 SCOM 201 Tally ERP 9 3(1+0+2)

2 SCOM 302 Multimedia 3(1+0+2)

3 SCOM 803 Research Mythology 3(1+0+2)

Humanities

1 SHBA 301 Musical 3(1+0+2)

2 SHBA302 Tailoring amp Designing 3(1+0+2)

Science

1 SSBI 301 Mushroom Cultivation 3(1+0+2)

2 SSPH 803 Geographic Information System amp

Remote Sensing

3(1+0+2)

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 10: Bachelor of Commerce B. Com. Hon’s 1st th Semester

AISECT UNIVERSITY BHOPAL (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEN1

01

Hindi Language

Structure -I 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Each objective question

should have four choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other short notes

Questions should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

इकाई-I

भारत वदना (कावय) सरयकात तरिपाठी lsquoतरनरालाrsquo

जाग तझको दर जाना सशरी महादवी वमाय

सवतिता पकारती (कावय) जरशकर lsquoपरसादrsquo

हम अतरनकतन (कावय) बालकषण शमाय lsquoनवीनrsquo

भाषा की महतता और उसक तरवतरवध रप

भाषा-कौशल

इकाई-II

करणा (तरनबध) आचारय रामचनदर शकल

समनदवर की परकरिरा (तरनबध) रामधारी ससह lsquoकरदनकरrsquo

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 11: Bachelor of Commerce B. Com. Hon’s 1st th Semester

तरबचछी बआ (कहानी) डॉ लकषमण तरवषट lsquoबटरोहीrsquo

अनवाद पररभाषा परकार महतव तरवशषताए

तरहनददी की शबद-सपदा

पररभातरषक शबदावली

इकाई-III

तरवलारत पहच ही गरा (आतमकथाश) महातमा गाधी

अफसर (वयगर) शरद जोषी

तीथयरािा (कहानी) डॉ तरमतरथलष कमार तरमशर

मकड़ी का जाला (वयगर) डॉ रामपरकाश सकसना

वाकर-सरचनततसम तदभव दशज तरवदशी

इकाई-IV

अपप दीपो भव (वकततव कला) सवामी शरदधानद

भारत का सामातरजक वयतरकततव (परसतावना) जवाहरलाल नहर

पि मसर क महाराजा को (पि-लखन) सवामी तरववकानद

बनी रहगी करकताब (आलख) डॉ सनीता रानी घोष

पि-लखनःमहतव और उसक तरवतरवध रप

सड़क पर दौड़त ईहा मग (तरनबध) डॉ शरामसनददर दब

इकाई-V

रोग की शतरकत (डाररी) डॉ हररवषरार बचचन

कोश क अखाड़ म कोई पहलवान नही उतरता(साकषातकार) भाषातरवद डॉ हरदव बाहरी स

परोतरिभवननाथ शकल

नीगरो सतरनक स भट (रािा-ससमरण) डॉ दवनदर सतराथी

रकरद बा न होती तो शारद गाधी को तरगररराज करकशोर स सतरनदर शमाय

रह ऊ चाई न तरमलती (साकषातकार) 5 कथाकार

सर-लखन भाव-पललवन साकषातकार और कौशल

Reference Books

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 12: Bachelor of Commerce B. Com. Hon’s 1st th Semester

ENGLISH

Course Objective

The Objectives of this course is to improve the competence of the students in

basics of Grammar and also to improve the reading and writing skills in English

Language

Syllabus

Unit -I

Basics of Grammar

Tenses (Past Present future and their forms) Articles amp Prepositions (Usage of

tenses and its various forms is essential in learning English Language)

Unit II

Vocabulary

One Word Substitution Synonym Antonyms (Stress should be given that

students learn at least twenty new words)

Unit- III

Sentences

Structure of a sentence

Types of sentences- Imperative Interrogative Exclamatory

(Emphasis should be on construction of various kinds of sentences)

Unit -IV

Letters

Business Letters-Letter of Order Letter of ComHonrsquost Appointment Letters

Sales Letter

(Students should be exposed to technique of writing various kinds of business

letters)

Unit- V

Comprehension of passages

Paragraph writing on given topic

(Adequate practice should be given in reading and understanding of passages)

References

Wren and Martin High School English Grammar amp Composition

KKSinha Business Communication

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

eqnzk amp eqnzk dk mn~xe] eqnzk ds dkZ] Hkkjr esa eqnzk ccedilpyu ds fuokZpd frac14e1 e2 e3 e4frac12 amp vkrsquok oa

miksxA vuqccedilksx amp mPp eqnzk kfDr dks cnyus ds lkkuA

UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

foUgravek amp vFkZOoLFkk esa foUgravek dk egRo] foUgravek ds ccedildkj] foUgravekh ccedilkkyh ds kVd] foUgravekh nyky] cktkj oa lkku

oa buds dkZA

UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

okfkfTd cSadamp ifjHkkkk] okfkfTd cSad ds dkZ oa egRo okfkfTd cSad dk d fpV~Bk okfkfTd cSad

dh xSj ccedilnrsquokZUk dj ifjlaifUgravek] dkjk oa mik] okfkfTd cSad dh OslashsfMV mn~xe ccedilfOslashk oa lhekiexclA

UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

Hkkjrh cSad ks=h xzkehk cSad] ekiexclx cSad kstuk] ukckMZ dkZ oa ccedilnrsquokZu] fodflr cSad oa xSj foUgravekh cSad

laLFkkiexcl muds eq[ ykkA dkZ Hkkjrh xSj fufer OslashsfMV cktkj amp eq[ forsquokskrkiexclA

UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

Hkkjrh dsUnzh fjtoZ cSadamp mn~nsrsquo] laLFkk] dkZ oa dkZjr lkkuksa dk OslashsfMV fua=k] Lora=rk ds le

eq[ foUgravekh uhfrkiexclA

References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

Page 13: Bachelor of Commerce B. Com. Hon’s 1st th Semester

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

SUBJECT

NAME

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor

Sessiona

l

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

MBFE101 Fundamentals of

Entrepreneurship 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Entrepreneurship-

Definition Characteristics and importance Types and functions of an

entrepreneur merits of a good entrepreneur motivational factors of

entrepreneurship

ifjHkkkk] forsquokskrka oa egRo] d m|eh ds ccedildkj oa dkZ] d vPNs m|eh d s xqk]

m|ferk vfHkccedilsjkk kVdA

UNIT-II

Motivation to achieve targets and establishment of ideas Setting targets and

facing challenges Resolving problems and creativity Sequenced Honrsquosning and

guiding capacity Development of self confidence

Communication skills Capacity to influence leadership

y ccedilkfIr dh ccedilsjkk oa fopkjksa dh LFkkiukA Yk fukkZjk oa pqukSfrksa dk lkeukA

leLk lekkku oa l`tukRedrkA Oslashec) kstuk oa kerk dh fnrsquokkc)rkA

vkReforsquookl dk fodklA

lEccedilskk dykA ccedilHkkfor djus dh kerkA usr`Ro A

UNIT-III

Project Report- Evaluation of selection process Detailed of project report -

Preparation of main part of project report pointing out necessary and viability

Selecting the form of Organization Meaning and characteristics of sole

Proprietorship Partnership and cooperative committees elements affecting

selection of a form of an organization

Economic management -Role of banks and financial institutions banking

financial Honrsquoss working capital-evaluation and management Book keeping of

accounts ifjkstuk ccedilfrosnu pquh gqbZ ccedilfOslashk dk ewYkdau foLrr kstuk ccedilfrosnuampvkorsquodrk oa

ccedilklafxdrk ifjkstuk ccedili= ds ccedileq[k Hkkx ifjkstuk ccedilfrosnu rSkj djukA

laxBu ds ccedildkj dk puampdkdh Oolk] lkgtsnkjh oa lgdkjh lfefr dk vFkZ oa fokskrka]

laxBu ds pu dks ccedilHkkfor djus okys kVdA

vkfFkZd ccedilcaku fofRr laLFkku oa cSadks dh Hkwfedk] cSfdax] fofRr kstuk] dkZdkjh iwathampewYkdau

rFkk ccedilcaku] ykxr o ewY fukkZjk rFkk ykHk dk ewYkadu] vkfFkZd ys[kkamptks[kk j[kukA

UNIT IV

Production management - Methods of purchase Management of movable

assetsgoods Quality management Employee management Packing

Marketing management Sales and the art of selling Understanding the market

and market policy Consumer management Time management mRiknu dk ccedilcakuamp [kjhnus ds rjhds] py laifUgravekeky dk ccedilcaku] xqkoUgravekk ccedilcaku] deZPkkjh

ccedilcaku] iSafdax foiku ccedilcakuamp fcOslashh oa cspus dh dyk] cktkj dh legt oa foiku uhfr]

miHkksDrk ccedilcaku] le ccedilcaku

UNIT-V

Role of regulatory institutions - district industry centre pollution control board

food and drug administration special study of electricity development and

municipal corporation

Role of development organizations khadi amp village Commission Board State

Finance Corporation scheduled banks MP Womens Economics Development

Corporation

Self-employment-oriented schemes Prime Ministers Employment schemes

Golden Jubilee Urban environment scheme Rani Durgavati Self-Employment

scheme Pt Deendayal Self- employment scheme

Various grant schemes - Cost-of-Capital grant interest grant exemption from

entry tax project report reimbursement grant etc Special incentives for

women entrepreneurs prospects 8s possibilities

Schemes of Tribal Finance Development Corporation schemes of Antyavasai

Corporation schemes of Backward Class and Minorities Finance Development

Corporation fuked laLFkkvksa dh Hkwfedkampftyk m|ksx dsUnz] ccedilnwkk fuokjk eaMy] [kk| oa vkSkfk ccedilkklu]

fo|qr foHkkx rFkk uxj fuxe dk forsquoksk vuA

fodklkRed laLFkkvksa dh Hkwfedk] [kknh oa xzkehk vkksxcksMZ] eccedilnsrsquok foUgravek fuxe] vuwlwfpr

cSad] eccedilnsrsquok dk efgyk vkfFkZd fodkl fuxeA

Lojkstxkj ewyd kstukW amp ccedilkkuea=h jkstxkj kstuk] LokZ tarh kgjh jkstxkj kstuk]

jkuhnqxkZorh Lojkstxkj kstuk] nhunky Lojkstxkj kstukA

fofHkUu vuqnku kstukW amp ykxr iwath vuqnku] Ckt vuqnku] ccedilosrsquok dj ls NwV] ifjkstuk

ccedilfrosnu ccedilfriwfrZ vuqnku vkfn] efgyk m|feksa gsrq forsquoksk ccedilsjkkW] laHkkoukW oW leLkWA

e ccedilnsrsquok vkfnoklh foUgravek fodkl fuxe dh kstukW] e-ccedil- vURkolkh fuxe dh kstuk] e-ccedil-

fiNM+k oxZ oa vYila[d foUgravek fodkl fuxe dh kstukWA

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Dvenelopment D Acharya (Himalya Publication

House)

Chairman Dean (Board of studies) (Academic Council)

(Registrar)

Seal

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO101 Principles Of

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Management-Meaning Nature and Importance Functions and Principles of

Management Management Vs Administration Development of Managerial

Thought Contribution by Taylor and Fayol Management by Exceptions

Management by objectives and social responsibility of management izcakamp vFkZ] izd`fr oa egRo] izcak ds fl)kar oa egRo] izrsquokklu fo) izcak] izcak fopkjkkjk dk

fodkl] Vsyj oa Qsksy dk izcak esa ksxnku] viokn kjk izcak] mn~nsrsquo kjk izcak oa izcak dk

lkekftd nkfRo

UNIT-II

Honrsquosning Concept Process and Techniques Decision Making Concept and

Process Organisation - Concept Nature and Principles and Significance fukstuamp vokkjkk] izfOslashk oa rduhd] fukZu] vokkjkk oa ifOslashk] laxBu] vokkjk] izd`fr]

egRo oa fl)kar-

UNIT-III

Motivation Concept-Theory Monetary and Non Monetary Motivation

Leadership - Concept and Leadership styles Leadership Theories Direction and

control - Process and Methods vfHkizsjkkamp vokkjk fl)kar] ekSfnzd oa vekSfnzd vfHkizsjkk] usr`Roamp vokkjkk] usr`Ro kSyh] usr`Ro

fl)kar] funsZrsquoku oa fua=kamp izfOslashk oa fofkka

UNIT-IV

Human Resource Management Meaning Objectives Scope and Importance

Functions and Responsibilities of HR Manager and Principles of HRM ekuo lalkku izcakamp vFkZ] mn~nsrsquo] ks= oa egRo] dkZ vkSj ekuo lalkku izcakd ds mRrjnfRo]

ekuo lalkku izcak ds fl)kar-

UNIT-V

Man Power Honrsquosning - Recruitment Selection and Promotion Training and

Development-Methods of Training Program Job Evalution concept and

Techniques ekuo kfDr fukstuamp HkrhZ] pu oa inksUufr] izfrsquokkk vkSj fodkl] izfrsquokkk dkZOslashe dh fofkkWa]

tkWo ewYkadu vokkjk oa rduhd-

Reference Books

1 Principle Of Management RC Agarwal (Sahitya Bhawan Publication)

2 Principle Of Management RN Gupta (SChand)

3 Principle Of Management T Ramaswamy

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE

CBCO102 Financial

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT- I

Concept of Double Entry System Preparation of Journal Sub Division of

Journal Preparation of Ledger and Preparation of Trial Balance fampccedilfofV ccedilkkyh dh vokkjkk] tuZy rSkj djuk] tuZy dk foHkktu] [kkrkcgh rSkj djuk]

ryiV dk fuekZkA

UNIT-II

Final Accounts with Adjustment Concept of Depreciation Accounting for

Depreciation (As per Accounting Standard-6) vafre [kkrs lekkstu lfgrA ewY gk~l dh vokkjkk] ewY g~kl ys[ksA frac14ys[kk ekudamp6 ds vuqlkjfrac12

UNIT-III

Branch Accounts Departmental Account kk[kk ys[ks] foHkkxh ys[ksA

UNIT-IV

Royalty Insolvency Accounts vfkdkj kqYd] fnokfyk [kkrsaA

UNIT-V

Accounting for Admission of Partners Accounting for Retirement of Partners

and Death of Partners Dissolution of Partnership Firm (With insolvency) lkgtsnkj ds ccedilosrsquok ij ys[kkaduA lkgtsnkjh dh fuo`fUgravek oa e`Rq ij ys[kkadu] lkgtsnkjh fokVu

frac14fnokfyk lfgrfrac12

Reference Books

1 Financial Accounting R C Agarwal ( Sahitya Bhawan Publication)

2 Financial Accounting R N Gupta ( S Chand)

3 Financial Accounting SN Maheswari ( Vikas Publication)

4 Financial Accounting Abdul Karim ( Sahitya Bhawan Publication)

5 Financial Accounting Murthy ( Himalya Publication)

6 Financial Accounting Sultan Chand and Sons New Delhi - Gupta

RL and Radhaswamy M

7 Accounting Sultan Chand and Sons New Delhi ndashMongaLR

Ahujagirish and sehgal Ashok

8 Financial Accounting - Sulka SM

9 Advanced accounting ndash Dr AK Jain

10 Financial Accounting ndash Dr PKJain

Suggested Readings

1 Mizrahi and John Sullivan Mathematics for Business and Social

SciencesWiley and Sons

2 Budnick P Applied Mathematics McGraw Hill Publishing Co

3 N D Vohra Business Mathematics and Statistics McGraw Hill Education

(India) Pvt Ltd

4 JK Thukral Mathematics for Business Studies Mayur Publications

5 J K Singh Business Mathematics Himalaya Publishing House

6 J K Sharma Business Statistics Pearson Education

7 SC Gupta Fundamentals of Statistics Himalaya Publishing Ho use

8 SP Gupta and Archana Gupta Elementary Statistics Sultan Chand and

Sons New Delhi

9 Richard Levin and David S Rubin Statistics for Management Prentice Hall

of India New

Delhi

10 MR Spiegel Theory and Problems of Statistics Schaumrsquos Outlines Series

McGraw Hill

Publishing Co

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessi

onal

End

Sem

Term

work

CORE DISCIPLINE

CBCO103 Business

Mathematics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Ratio ndash Gaining Sacrificing Ratio Proportion Percentage Commission vuqikrampccedilkfIr o Rkx vuqikr] lekuqikr] ccedilfrrsquokr] dehrsquokuA

UNIT II

Simultaneous Equations - Meaning Characteristic Types and calculations

Preparation of Invoice vFkZ forsquokskrksa ccedildkj oa xkuksa] chtd dk fuekZkA

UNIT III

Elementary Matrices - Definition and Calculations Types of Matrices ifjHkkkk oa xkuksa] vkOwg ds ccedildkjA

UNIT IV

Logarithms and Anti Logarithms - Principles and calculations Introduction of

Calculus Methods of Differentiation Partial Derivative fl)kar oa xkuksaA dyu dk ifjp] vodyu dh fofkkW

vkafrsquokd vodyuA

UNIT V

Simple and compound Interest Profit and Loss Linear Programming -

Introduction

lkkkjk o pOslasho`f) Ckt] ykHk oa gkfuA js[kh ccedildeu amp ifjpA

Reference Books

1 Business Mathametics Anil Rajput ( Quality Publication)

2 Business Mathametics OP Gupta ( Sahitya Bhawan

Publication)

3 Business Mathametics Dr A Agarwal (Vrinda Publication)

4 Basic Mathematics Macmillan New Delhi ndash Allen RGD

5 Mathematics for Economics Schaum Series MCGraw Hill London

- Dowling ET

6 Linear Programming Tata MCGraw Hill New Delhi ndash Loomba

Paul

7 Quantitative Techniques in Management Tata Mc Graw Hill Vohra ND

8 Business Mathematics Pitamber Publishing House ndash Soni RS

9 Business Mathematics Sultan Chand amp Sons Delhi ndash Kapoor VK

10 Mathematics for Business and Economics Macmillan India New

Delhi ndash Holden

11 Business Math Madhya Pradesh Hindi Granth Acadmey

Bhopal ndash Dr VKShukla

12 Business Mathematics CK Buttan

13 Dr Anil Rajput

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

ELECTIVE COURSE

CBCP101 Micro

Economics 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT-I

Micro Economics- Definition meaning inductive and deductive method

OfV vFkZrsquokkL=ampifjHkkkk] vFkZ vkxeu oa fuxeu i)frkWaA

UNIT-II Economics Laws Basic problems of Indian economy

vkkfFkZd fue] Hkkjrh vFkZOoLFkk dh ewy leLksaA

UNIT-III Elasticity of Demand- concept definition importance types and measurement

of elasticity of demand

vokkjkk] ifjHkkkk] egRo] ccedildkj ekax dh yksp oa ekiA

UNIT-IV Factors of Production- Land Labour Capital organization and Enterprises

Division and efficiency of labour

Hkwfe] Je] iwath] laxBu oa lkgl] Je foHkktu oa Je dh dkZdqrsquokyrkA

UNIT-V Laws of variable proportions Economic External Economics and diseconomics

Theories of population

ifjorZu vuqikr dk fue] vkarfjd oa ckg~ ferOfrksa oa vkiOA tula[k ds fl)karA

SUGGESTED READINGS 1 Modern Micro economics Koustsohiarjiji A Macmillan New Delhi

2 Micro Economics Mangal ramesh and tanna 3 Oolkfd vFkZrsquokkL=ampeaxy

4 vFkZrsquokkL= ds fl)kar amp ih-ds-tSu

5 Micro EconomicsfV vFkZrsquokkL= amp ccedilks- oh-lh-flUgk (SBPD Publishing House) 6 Oolkfd vFkZrsquokkL=amp MkW ftusUnz dqekj tSu] e-ccedil- xzaFk vdkneh HkksikyA

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) II SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted Credits

Subject Code

Subject Name

Total Marks

Major Minor Max Marks

Min

Marks

L T P

Subject wise

Distribution

Max Marks

Min Mark

s

Max Marks

Min Marks

Foundation Course- Compulsory

HBEL201

English Language and Indian Culture

50 25 08 10 04 15 06 1 1 - 2

MBFE202 Development of Entrepreneur

50 25 08 10 04 15 06 1 1 - 2

Core Descipline-Compuslory

CBCO201

Business Organization amp Communication

100 50 17 20 08 30 12 2 1 - 3

CBCO202 Business Laws

100 50 17 20 08 30 12 2 1 - 3

CBCO203 Business Statistics

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP201 Macro Economics

100 50 17 20 08 30 12 2 1 3

Elective Skills

SMGT 201

Communication Skills amp Personality Development

50 25 8 10 4 15 6 1 - - 1

Elective Skills

SMGT 201

Communication Skills amp Personality Development

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBEL201

English

Language and

Indian Culture

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 8 marks each one from

each of the five units of the syllabus and may have internal choice These five

questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

1 Amalkanti Nirendranath Chakrabarti

2 Sita Toru Dutt

3 Tryst with Destiny Jawaharlala Nehru

4 Delhi in 1857 Mirza Ghalib

5 Preface to the Mahabharata C Rajagopalachari

6 Where the Mind is Without Fear Rabindranath Tagore

7 A Song of Kabir Translated by Tagore

8 Satyagraha MK Gandhi

9 Toasted English RK Narayan

10 The Portrait of a Lady Khushwant Singh

11 Discovering Babasaheb Ashok Mahadevan

UNIT II

Comprehension

UNIT III

Composition and Paragraph Writing (Based on expansion of an idea)

UNIT IV

Basic Language Skills Vocabulary ndash Synonyms Antonyms Word Formation

Prefixes and Suffixes Words likely to be confused and Misused Words similar

in Meaning or Form Distinction between Similar Expressions Speech Skills

UNIT V

Basic Language Skills Grammar and usage ndash The Tense Forms Propositions

Determiners and CountableUncountable Nouns Verb Articles Adverbs

Reference Books

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar

Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course ndash Coumplusroy

MBDE202

Development

of

Entrepreneur

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective type

questions of 10 marks covering entire syllabus Objective questions should have right mix of

questions to test the logic problem solving skill and reasoning Remaining five questions will

carry 8 marks each one from each of the five units of the syllabus and may have internal

choice These five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions Syllabus

UNIT I

Entrepreneurship ndash Meaning Concept Characteristics of entrepreneur dk vkrsquok] er] m|ferk ds xqkA

UNIT II

Types of entrepreneurship importance and views of various thinkers (Scholars)

Formation of goals How to achieve goals

Problems in achieving largets and solution

Self motivation elements of self motivation and development

Views of various scholars evaluation solutions

Leadership capacity Its development and results

m|ferk ds ccedildkj] egRo vkSj fofHkUu fokuksa ds erA y fuekZk] y dSls ccedilkIr djsaA

y ccedilkfIr esa leLksa] mudk lekkkuA Loccedilsjkk] Loccedilsjkk ds rRo vkSj fodklA fofHkUu foku ds

er] vkdyu] fudkZA usr`Ro kerk] mldk fodkl vkSj ccedilfrQyu

UNIT III Projects and various organizations (Govt non-Govt) Govt Projects Non-

Govtprojects Contribution of Banks their limitations scope ifjkstuksa rFkk fofHkUu laxBu frac14kkldhamp vrsquokkldhfrac12 kkldh ifjkstuksampvkkldh

ifjkstuks

cSadks dk ksxnku] mudh lheksa] ks=A

UNIT IV Functions qualities management of a good entrepreneur Qualities of the

entrepreneur (Modern and traditional) Management skills of the entrepreneur

Motive factors of the entrepreneur vPNs m|eh ds dkSuamp dkSu ls dkZ] xqk] vccedilcaku bRkfn] vPNs m|eh ds xqk vkkqfud vkSj

iwoZorhZ] m|eh dh ccedilcaku dyk] m|eh ds ccedilsjd rRo

UNIT V

Problems and Scope of the Entrepreneur

Problem of Capital

Problem of Power

Problem of registration

Administrative problems

Problems of Ownership

iwath dh leLk

kfDrdjk dh leLk

iwathou dh leLk

ccedilrsquokklfud leLka

LokfeRo dh leLkW bRkfn

Reference Books

1 Fundamental of Entrepreneurship Sangram Kesari Mohanty (PHI

Publications)

2 Udhyamita Vikas UC Gupta (Kailash Prakashan)

3 Entrepreneurship Development D Acharya (Himalaya Publication

House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO201

Business

Organization amp

Communication

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will have

5 objective type questions of 5 marks covering entire syllabus Objective questions

should have right mix of questions to test the logic problem solving skill and

reasoning Each objective question should have four choices to pick up from

Remaining five questions will carry 04 marks each one from each of the five units

of the syllabus and may have internal choice These five questions will have two

parts A amp B preferably one theoretical and other numericalshort notes Questions

should test the concepts knowledge and application Candidates are required to

answer all the questions

Syllabus

Theory

UNIT I

Business Organisation Definition Concept Characteristics Objectives

Significance Components Functions Social Responsibilities of Business

Promotion of Business Meaning Functions Stages of Promotion Forms of

Business Organization Detailed Study of Sole Proprietorship and Partnership

ifjHkkkk] vokkjkk] ykk] mn~nsrsquo] egRo] kVd oa dkZ] Oolk dk

lkekftd mUgravekjnkfRo] Oolk dk ccedilorZu vFkZ] dkZ] ccedilorZu dh vokkjkkaA Oolk laxBu ds

ccedildkj dkdh oa lkgtsnkjh LokfeRo dk foLr`r vuA

UNIT II

Company Organisation Meaning Definition Formation of Private and Public

Company Merits Demerits and Types of Companies Cooperative Organisation

- Need Meaning Significance and its Merits - Demerits Public Enterprises ndash

Concept Meaning Characteristic Objectives and Significance Business - Size

and Location Honrsquost layout and Business Combination

vFkZ] ifjHkkkk] futh oa lkoZtfud dEiuh dk fuekZk] ykHk] nksk oa dEiuh

ds ccedildkjA lgdkjh laxBu vkorsquodrk] vFkZ] egRo oa blds xqkampnkskA lkoZtfud miOslashe

vokkjkk] vFkZ] forsquokskrka] mn~nsrsquo oa egRoA Oolkampvkdkj oa LFkkuhdjk] laU= vfHkUkl

frac14IykV ysvkmVfrac12 rFkk Okolkfd lakstuA

UNIT III

Introduction ndash Definition Nature Objects Importance of Communication to

Managers Elements of Communication Feedback Dimension and Directions

of CommunicationCommunication ndash Verbal Communication and SWOT

Analysis

ifjHkkkk] ccedildfr] mn~nsrsquo] ccedilcakdksa ds fy lEccedilskk dk egRo] lEccedilskk ds

rRo ccedilfriqfVA lEccedilskk ds vkke vkSj fnrsquokka] lEccedilskk ekeampkkfCnd lEccedilskk] LokWV forsquoyskkA

UNIT IV

Non-Verbal Communication Body Language Paralanguage Sign Language

Visual and Audio Communication Channel of Communication Barriers in

Communication Written Business Communication ndash Concept Advantages

Disadvantages Importance Need of Business Letter and Kinds of Business

Letter Essentials of an Effective Business Latter

vrsquokkfCnd lEccedilskk] nSfgd Hkkkk] ikrsquooZ Hkkkk] ladsr Hkkkk] lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12]

fyf[kr Okolkfd lEccedilskk J`a[kyka xyr lapkj frac14ckkkafrac12] fyf[kr Okolkfd lEccedilskk amp

vokkjkk] ykHk] gkfukiexcl] egRoA Okolkfd i=ksa dh vkorsquodrk oa ccedildkj] ccedilHkkoh Okolkfd i=

dh forsquokskrkaA

UNIT V

Modern Forms of Communication ndash Fax E-mail Video Conferencing

International Communication for Global Business

vkkqfud lEccedilskk ds i QSDl] bZampesy] n`rsquo ifjppkZA HkweMyh Oolk ds fy vUrjkZVordfh

lEccedilskkA

Reference Books

1 Business Communication ndash Dr Ramesh Mangal (Universal Pub

Agra)

2 Okolkfd laccedilskk] lkfgR Hkou vkxjk amp MkW- fouksn dqekj feJk

3 Okolkfd laxBu amp MkW- lqjsrsquok pUnz tSu

4 Okolkfd laxBu amp MkW- vHk ikBd] MkW esgrk

5 Business Communication -- RC Agarwal ( Sahitya Bhawan

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline

CBCO202 Business Laws 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 8

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Contract Act 1872 -Definitions Nature of Contract Offer amp Acceptance

Capacity of Parties to Contract Free Consent and Consideration Expressly

declared void agreement Performance of contracts

amp ifjHkkkka oa vuqcak dh ccedild`fr] ccedilLrko oa Lohd`fr] ikdkjksa esa

vuqcak djus dh kerk] Lora= lgefr oa ccedilfrQyA LiV Ik ls OFkZ kksfkr Bgjko] vuqcakksa dk

fuiknuA

UNIT II

Breach of contract Remedies for breach of contract Indemnity contracts

Special Contracts - Bailment Pledge Agency

vucak Hkax] vuqcak Hkax ds mipkj] gkfujkk vuqcakA forsquoksk vuqcakampfuksi] fxjoh]tsUlhA

UNIT III

Indian Partnership Act 1932 ndash Concept Definitions Features Importnance

Partnership Deed Negotiable Instrument Act 1881- Definitions Features

Promissory Note Bill of Exchange and Cheque Holder and Holder in Due

Course Under the Negotiable Instrument Act 1881- Crossing of Cheque Types

of Crossing Dishonor and Discharge of Negotiable Instruments

vokkjkk] ifjHkkkk] forsquokskrksa egRo] lkgtsnkjh lays[kA fofue lk foys[k vfkfue 1881 amp

ifjHkkkk] forsquokskrksa] ccedilfrKk i=] fofue foi= rFkk kuknsrsquokA fofue lk foys[k vfkfue 1881

ds varZxr kkjd oa Fkkfofk kkjd] psd dk js[kkadu] js[kkadu ds ccedildkj] fofue foi= dk

fuiknu oa vukojkA

UNIT IV

The Consumer Protection Act 1986 ndash Main Features Definition of Consumer

Consumer Grievance Redressal Machinery

eq[ forsquokskrksa] miHkksDrk dh ifjHkkkk] miHkksDrk ifjosnuk] ifjrkskk ersquokhujhA

UNIT V

Foreign Exchange Management Act 2000 (FEMA) ndash Objective and Main

Provisions Monopolistic and Respective Treade Practices Act ndash Objectives and

Main Provisions

mn~nsrsquo oa ccedileq[k ccedilkokku] dkfkdkj oa ccedilfrcakkRed Okikj Oogkj vffkue amp mn~nsrsquo oa

ccedileq[k ccedilkokkuA

Reference Books

1 Business Law RC Agarwal ( Sahitya Bhawan Publication)

2 Business Law MC Kuchhal ( Vikas Publication)

3 Business Law SN Maheswari ( Himalya Publication)

4 Business Law PC Tulsiyan ( SChand)

5 Company Law SASarkar

6 The Principles of Mercanitle Law Esterns Book Company Law Singh

Avtar

7 Business Law Kuchal MC (Vikash Publishing House New

Delhi)

8 Business Law Kapoor ND

9 Business Law Chandha PR Galgotia New Delhi

10 Commercial Law RCAgrawal

11 Business Law Rucjal MC (Vikash Publication House)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Core Descipline ndash Compulosry

CBCO203 Business

Statistics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

UNIT I

MeaningSignificance Scope and Limitations of Statistics Statistical

investigation Process of Data Collection Primary and Secondary Data

Methods of Sampling Preparation of Questionnaire Classification and

Tabulation of Data Preparation of Statistical Series and its types

lkaf[dh ls vkrsquok] ifjHkkkk oa egRo] ks= oa lheksa] lkaf[dh vuqlakkuA lead ladyu dh

ccedilfOslashk] ccedilkFkfed oa frhd lead] funsZrsquoku dh jhfrka] ccedilrsquoukoyh dh jpuk] leadksa dk oxhZdjk

oa lkjkhu] lkaf[dh Jsfkksa dh jpuk oa ccedildkjA

UNIT II

Measurement of Central Tendency- Mean Median Quartile Mode Geometric

Mean and Harmonic Mean

dsUnzh ccedilo`fUgravek dh ekiampek]edk] prqFkZd] HkwfBd] xqkksUgravekj ek oa gjkRed ekA

UNIT III

Dispersion and Skewness Analysis of Time Series ndash Meaning Importance

Components Decomposition of Time Series Measurement of Long Term

Trends Measurement of Cyclical and Irregular Fluctuations

vifdjk oa fokerkA dky Jskh dk forsquoyskk amp vFkZ] egRo] lakVd] dky Jskh dk fokVu]

nhkZdkyhu miufr ds eki] pOslashh o vfufer mPpkouksa ds ekiA

UNIT IV

Correlation-Meaning Definitions Types and Degree of Correlation Methods of

Correlation Regression Analysis-Meaning Uses Difference between

Correlation and Regression Linear Regression Regression Equations

Calculation of Coefficient of Regression

lglacak amp vkrsquok] ifjHkkkk] ccedildkj] lglEcUk dk ccedildkj] lglEcUk dh fofkkaA ccedilrhixeu forsquoyskk

amp vkrsquok] miksx] lglEcUk oa ccedilrhixeu esa varj] js[kh ccedilrhixeu lehdjk] ccedilrhixeu xqkkadksa

dh xkukA

UNIT V

Index Number- Meaning Characteristics Importance and Uses Construction of

Index Numbers- Cost of living Index Fishers Ideal Index Number

Diagrammatic and Graphic presentation of Data

funsZrsquokkad amp vFkZ] forsquokskrka] egRo oa miksxA funsZrsquokkadksa dh jpukampthou fuokZg funsZrsquokkad] fQrsquokj dk

vknrsquokZ lwpdkadA leadksa dk fp=e oa js[kh ccedilnrsquokZuA

Reference Books

1 Business Statistics Divya Saxena ( Vayu Education India)

2 Business Statistics Dr Agarwal ( Vrinda Publication)

3 Business Statistics RP Jain ( SChand)

4 Business Statistics Oswal Sahu Ramesh Book Depot Jaipur

5 Business Statistics Gupta BNStatistics Sahitya Bawan Agra (Hindi amp

English)

6 Business Statistics Gupta BNamp Silawat Statistics SBPD Agra

7 Business Statistics Nagar KNStatistics Meenakshi Prakashan (Hindi amp

English)

8 Statistics Elanhance DN

9 Statistics Shukla SM

10 Business Statistics Gupta SPStatistics S Chand Delhi (Hindi amp

English)

11 Business Statistics RPVarshaneya Jawahar Prakashan Agra

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Elective Course

CBCP201 Macro

Economics

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Macro economics- concept Nature importance limitations difference

between micro and macro economics

lefV vFkZrsquokkL= amp vokkjkk] ccedild`fr] egRo] lhekWa] OfV ao lefV vFkZrsquokkL= esa varjA

UNIT II

National Income - meaning Definition Concept of National Income

Methods for measuring national income Problem of calculating national

income in India

jkVordfh vk amp vFkZ] ifjHkkkk] vokkjkk] Hkkjr esa jkVordfh vk] xkuk dh leLkaA

UNIT III

Theories of Wages Interest and and employment

etnwjh] Ckt oa jkstxkj ds fl)karA

UNIT IV

Monitory Theories - supply and demand of theory of money Price theory of

money liquidity of theory Money

ekSfnzd fl)kar amp eqnzk dh ekax oa iwfrZ dk fl)karA eqnzk ds ewY dk fl)karA eqnzk dh rjyrk

dk fl)karA

UNIT V

Banking and credit Management - commercial banking and credit control

central banking system inflation and deflation of money

cSafdax oa lk[k ccedilcak amp okfkT cSafdax lk[k oa lk[k fua=kA dsUnzh cSafdax ccedilkkyhA eqnzk

dh fLQrh oa fofLQrhA

AISECT University Hazaribag (JH) Detailed Syllabus

SEMESTER - II

SMGT 201 Communication Skills amp Personality Development (Elective Skills)

UNIT- I

Basics of Personality Dorsquos and Dontrsquos in Personality Salutations and Greetings Presenting

Yourself Proper Introduction of Oneself

UNIT- II

Administration- your work style Overcoming Phobias Public Speaking General Etiquettes

and Mannerism Time Management Attire Attitude Self Actualization Magic of Positive

Thinking

UNIT- III

Tips of Preparing CV Interviews tips

UNIT-IV

Language Skill Writing Skill Speaking Skill Listening Skill Conversation Practice

Mysticism of Body Language Basics of Grammar

UNIT- V

Communication- Meaning Functions Channels Process Barriers and Interpersonal Skills

PRACTICAL

To present self-introduction of yours

Mock interview

Group discussions

SWOT analysis of self

Extempore

Debate

Preparation of CV

Role play

Present a speech

Make a power point presentation of communication

REFERENCE BOOKS

Business Communication Universal Pub Agra ndash Dr Ramesh Mangal

English Grammar- Wren amp Martin

Putting your best foot forward- Lt Co (Dr) Pramod Deogirikar

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) III SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotte

d

Credits

Subject

Code Subject Name

Total

Mark

s

Major Minor Ma

x

Ma

rks

Min

Mark

s

L T P

Subject

wise

Distrib

ution

Max

Mark

s

Min

Mark

s

Max

Marks

Min

Marks

Foundation Course

HBHL302 Hindi Language aur

Samvedena

50 25 08 10 04 15 06 1 1 - 2

CBES301 Environmental

Studies 50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO301 Public Finance 100 50 17 20 08 30 12 2 1 - 3

CBCO302 Cost

Accounting 100 50 17 20 08 30 12 2 1 - 3

CBCO303 Indian

Companies Act 100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP301 Principles of

Insurance 100 50 17 20 08 30 12 2 1 3

Elective Skills

SCIT 301 Data Entry Operations 50 25 8 10 4 15 6 1 - - 1

Practical

SCIT 301 Data Entry Operations

100 50 17 - - 50 17 - - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE- COMPULSORY

HBHL302 Hindi Language

aur Samvedena 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Remaining five questions will carry 08 marks each one

from each of the five units of the syllabus and may have internal choice These

five questions will have two parts A amp B preferably one theoretical and other

numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

इकाई-I

1 आचरण की सभरता सरदार पणय ससह

2 जवानी (कावय) शरी माखनलाल चतवदी

3 तरवजञान पररभाषा शाखाए सतरकषपत इतरतहास

4 सपनो की उड़ान ए पीज अबदल कलाम

5 परमख वजञातरनक आतरवषकार और हमारा जीवन

6 िरट सशोधन

इकाई-II

1 तरशरीष क फल-तरनबध आचारय हजारी परसाद तरिवदी

2 तरवकास का भारतीर मॉडलर धमयपाल

3 तरनबध लखन की कला

4 सतरधसमास सरचना और परकार

5 तरनराला ससमरण - महादवी वमाय

इकाई-III

1 माडव (रािा वततात) प रामनारारण उपाधरार

2 तरहनददी भाषा का मानकीकरण

3 भारतीर कतरष

4 जीवन उदभव और तरवकास

5 जनजातीर जीवन

6 उसन कहा था (कहानी) शरी चनदरधर शमाय गलरी

इकाई-IV

1 महाजनी सभरता (तरनबध) परमचनदद

2 महावर और लोकोतरकतरा

3 सौर मणडल

4 बरहमणड और जीवन

5 तरशकागो (वयाखरा) सवामी तरववकानद

6 सतरकषतरपतरा

इकाई-V

1 मधरपरदश एव छततीसगढ क परयटन सथल

2 करफलटर तो चातरहए ही डॉ दवनदर दीपक

3 भारतीर वनसपतरतरा और जीव

4 परायवरण

5 भोलाराम का जीवन (वयगर) हररशकर परसाई

6 टागन का पछी तरवदयातरनवास तरमशर

Reference Books

ENGLISH

Course Objective

The objective of this course is to basically enhance the speaking reading and

writing skills of the students in English language

Syllabus

Unit I Reported Speech and Voice

Direct amp Indirect Speech Active and Passive Voice(Speeches and Voices help

the students to learn the techniques of English Language)

Unit-II

Verbs Infinitives Gerunds Modal Auxiliaries Idioms and Proverbs ( Verbs

help in sentence construction and Idioms improve the students expression in

Engli

Unit-III

Resume Writing - Resumes curriculum vitae biodata Job applications

(Learning techniques of writing resumes and job applications help in training

students for future prospects)

Unit- IV

Report Writing - Survey Report Technical Report Accident ReportsLab

reports(Report writing improves the writing skills of students)

Unit-V

Minutes of Meeting Notices Agenda Memo

(Emphasis should be given to make the students learn the language used in

offices)

References

Raymond Murphy Essentials of English Grammar

Thomas and Hardy Business communication

Chair Person Dean (Academics)

(Board of studies) (Academic Council) (Registrar)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION CORUSE- COMPULSORY

CBES301 Environmental

Studies 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Study of Environmental and ecology

(a) Definition and Importance

(b) Environmental Pollution and problems

(c) Public participation and Public awareness

frac14dfrac12 ifjHkkkk oa egRo

frac14[kfrac12 ikZojk ccedilnwkk oa leLksa

frac14xfrac12 tuHkkxhnkjh oa tu tkxjk

UNIT II

Environmental Pollution

(a) Air water noise heat and nuclear pollution

(b) Causes effect and prevention of pollution

(c) Disaster management ndash Flood Earthquake cyclones and landslides

frac14dfrac12 okq]ty]ofu]rki oa vkkfodampccedilnwkk

frac14[kfrac12 ccedilnwkk ds dkjk] ccedilHkko oa jksdFkke

frac14xfrac12 vkink ccedilcakuampcklt+] Hkwdai] pOslashokr oa HkwL[kyu

UNIT III

Environment and social problems

(a) Development ndash non-sustainable to Sustainable

(b) Energy problems of cities

(c) Water preservation ndash rain-water collection

frac14dfrac12 vkkjkh ls kkjkh fodkl

frac14[kfrac12 uxjksa dh AringtkZ leLk

frac14xfrac12 ty lajkkamp okkZ] tyamp laxzgk

UNIT IV

Role of mankind in conserving natural resources

(a) Food resources ndash World food problems

(b) Energy resources ndash increasing demand for energy

(c) Land resources ndash Land as resources

frac14dfrac12 [kk|ampvkgkj lalkkuamp forsquoo vkgkj leLk

frac14[kfrac12 AringtkZ lalkkuamp AringtkZ dh clt+rh ekax

frac14xfrac12 Hkwfe lalkkuamp Hkwfe lalkku Ik esa] Hkwfe vouu] euqdr HkwL[kyu

UNIT V

Environment conservation laws

(a) Conservation laws for air and water pollution

(b) Wildlife conservation laws

Role of information technology in protecting environment amp health

frac14dfrac12 okq rFkk ty ccedilnwkkamp lajkk dkuwu

frac14[kfrac12 oU ccedilkkh lajkk dkuwu

frac14xfrac12 ikZojk rFkk LokLF jkk esa lwpuk ccedilkS|ksfxdh dh Hkwfedk

References

1 Environmental Studies SD Mishra ( SChand)

2 Environmental Studies SN Tripathi ( Vrinda Publication)

3 Environmental Studies Chandra K Sharma ( Vrinda Publication

)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

Department Commerce

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO301 Public

Finance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Remaining five questions will carry 08

marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Public Finance Meaning Nature Scope and Importance Difference between

private and public finance Principles of maximum social advantage Role of

state in public finance

yksd foUgravek vFkZ] ccedild`fr] ks= oa egRo] futh oa yksd foUgravek esa varjA vfkdre lkekftd ykHk dk

fl)kar] yksd foUgravek esa jkT dh HkwfedkA

UNIT II

Sources of Revenue Taxes Loans Grants and Aid - Meaning and types

Canons of Taxation Problems of justice in taxation Incidence of taxation

Taxable capacity Impact of Taxation amp Tax evasion characteristics of Indian

Tax System Deffects amp steps of reform

jktLo ds L=ksramp dj] _k] vuqnku oa lgkrkamp vFkZ] ccedild`fr] djkkku ds fl)karA djkkku esa

Uk dh leLk] djkHkkj oa djnku kerkA djkjksik ds ccedilHkko oa djoapuA Hkkjrh dj ccedilkkyh

ds ykk] blds nksk rFkk blesa lqkkj ds ccedilklA

UNIT III

Principle of public expenditure Principles of public depth and its methods of

redemption Effects of public expenditure on production and distribution and

Public debt in India

lkoZtfud O ds fl)kUr] lkoZtfud _k ds fl)kUr rFkk blds kksku dh fofkkW] lkoZtfud

O dk mRiknu oa forjk ij ccedilHkkoA Hkkjr esa lkoZtfud _kA

UNIT IV

Public finance in india Sources of revenue of central and state govt Concept

and types of budget Fiscal Deficit Deficit financing and Deficit Budget

Financial relation between central and state

Hkkjr esa yksd foUgravek dsUnz oa jkT ljdkjksa ds vkxe ds L=ksr] ctV dh vokkjkk oa ccedildkj]

foUgravekh kkVk] kkVs dh vFkZOoLFkk vkSj kkVs dk ctV] jkT oa dsUnz ds chp foUgravekh lacakA

UNIT V

Constitution and function of finance commission Recommendation of latest

finance commission Latest budget of central and MP Govt Financial relations

between Central amp State Government Main heads of Revenue amp Expenditre of

central amp state government

foUgravek vkksx dk xBu oa dkZ] v|ru foUgravek vkksx dh vuqrsquokalkiexclA dsUnz oa e-ccedil- ljdkj ds v|ru

ctVA lak rFkk jkT ljdkjksa ds foUgravekh lacak] dsUnz rFkk jkT ljdkj dh vk O dh eq[

ensaA

References

1 Public Finance Dr J C Varshney ( Shaitya Bhawan

Publication)

2 Public Finance Heijdra BJ and FVPloeg (2001) Foundation

of Moern Macroeconomics Oxford University Press Oxford

3 Public Finance Lewis MK and PDMizan (2001) Monetary

Economics Oxford University Press New Delhi

4 Public Finance Gupta SB (1994) Monetary Economics S

Chand amp Company New Delhi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE ndash COMPULSORY

CBCO302 Cost

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Cost Meaning Concept and Classification Elements of Cost Nature amp

Importance Material Costing Methods of Valuation of Material issue Concept

and material control and its techniques Labour Costing Methods of Wages

Payments

ykxr vFkZ] vokkjkk oa oxhZdjkA ykxr ds rRo] ccedild`fr oa egRo] lkexzh ykxr ys[kkdau]

lkexzh fuxZeu ds ewYkadu dh fofkkWa] lkexzh fua=k vokkjkk oa bldh rduhdsa] Je ys[kkdau]

Je ys[kkdau] etnwjh Hkqxrku dh i)frkWA

UNIT II

Unit Costing Preparation of Cost Sheet and Statement of Cost (Including

calculation of tender price) Overhead costing (Including calculation of machine

hour rate)

bdkbZ ykxr ys[kkdau] ykxr i= oa ykxr foojk dk fuekZk frac14fufonk ewY dh xkuk lfgrfrac12

mifjO ys[kkdau frac14ersquokhu kaVk nj dh xku lfgrfrac12

UNIT III

Contract and Job costing Operating costing

Bsdk oa midkZ ykxr ys[kkdau] ifjpkyu ykxr ys[kkdau

UNIT IV

Process Costing (Including Inter process profit and Reserve) Reconciliation of

Cost and Financial Accounts

ccedilfOslashk ys[kkdau] frac14varj ccedilfOslashk ykHk] lap lfgrfrac12 ykxr ys[kksa dk foUgravekh ys[kksa ls feykuA

UNIT V

Marginal Costing- Profit - Volume Ratio Break-Even Point Margin of Safety

Application of Break-even Analysis Cost Audit - Meaning Importance and

Techniques of Cost Audit Cost Audit Programme

lhekar ykxr ys[kkdauampykHkampek=k vuqikr] lefoPNsn fcUnq] lqjkk lhek] lefoPNsn forsquoyskk ds

ccedilksxA

ykxr vadskk ampvkrsquok] egRo oa ykxr vadskk dh ccedilfofkkWa] ykxr vadskk dkZOslasheA

Reference

1 Cost Accounting BK Mehta ( Shaitya Bhawan Publication)

2 Cost Accounting R N Khandelwal ( Sahitya Bhawan Publication)

3 Cost Accounting Tulsion (SChand)

4 Cost Accounting V K Mehta ( Sahitya Bhawan Publication)

5 Cost Accounting Principles and Practice Arora MN( Vikas New

Delhi)

6 Advance Problems and Solutions in cost accounting Maheshwari

SN(SChand)

7 Cost Accounting Agrawal ML(SB Agra In Hindi)

8 Cost Accounting Jain BKProf Jain NC(Ramesh Books Depot

Jaipur)

9 Cost Accounting Mehta Brahmbhatt (Devi Ahilya Prakashan

Indore)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DESCIPLINE-COMPULSORY

CBCO303 Indian

Companies Act

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Company-Definition Characteristics Types of Company Formation of

Company Promotion Incorporation and Commencement of Business

ampifjHkkkk] forsquokskrksa] dEiuh ds ccedildkjA daiuh dk fuekZk ccedilorZu] lekesyu ds iwoZ oa

Oolk dk ccedilkjaHkA

UNIT II

Details of Memorandum of Association Articles of Association and Prospectus

ikkZn lhek fue] ikkZn varfuZe oa ccedilfoojk dk foLr`r vuA

UNIT III

Shares - Share Capital Types of Shares Transfer and Transmission of shares

Shareholders vs Members of the company Debentures - Meaning and Types

Borrowing power Mortgages and Charges

varsquokiwath] varsquokksa ds ccedildkj] varsquokks dk gLrkarjk oa gLrkaduA varsquokkkjh cuke dEiuh ds lnLA

_ki=ampvkrsquok oa ccedildkj] _k ysus dk vfkdkj] cakd oa ccedilHkkjA

UNIT IV

Directors - Managing Directors Whole time Director Their qualifications

Appointment Powers Duties and Liabilities Company- Meetings Types

Quorum Voting Resolution and Minutes

amp ccedilcak lapkyd] iwkZ dkfyd lapkyd] budh ksXrksa] fuqfDr] vfkdkj] dUgravekZO oa

nkfRoA daiuh dh lHkksa amp ccedildkj] dkZokgd la[k frac14xkiwfrZfrac12] ernku] ccedilLrko oa lweA

UNIT V

Majority Powers and Minority rights Prevention of oppression and

mismanagement Winding - up of companies - Types and Methods

cgq la[d kfDrksa vkSj vYila[d ds vfkdkj] vUk oa dqccedilcak dh jksdFkke] dEifuksa dk

lekiu amp ccedildkj oa fofkkWaA

References

1 Indian Company Law - OP Guta (Sahitya

Bhawan)

2 Company Adhiniyam SB Agra - Shukla SM

3 Company Law Universal ndashAgra (Hindi) - Nowlkha Jain amp

Tripathi

4 Company Law MPHindi Granth Academy

Bhopal - Dr Bajpai amp Jain

5 Company Law amp S Vikas Publishing House Chand

Delhi - Chawla amp Garg

6 Company Law New Delhi - Bagrial AK

7 Company LawRBDJaipur - RNNolakha

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP301 Principles of

Insurance

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Insurance - Meaning Need Types Functions and Principles Insurance Agent -

Rights and working of insurance Agent

chek amp vFkZ] vkorsquodrk] ccedildkj] dkZ oa fl)karA chek tsUV amp vfkdkj oa chek tsUV dh dkZ

ccedilkkyhA

UNIT II

Life Insurance Introduction Need Importance Elements of Contracts and Life

Insurance Contract

thou chek ifjp] vkorsquodrk] egROk] vuqcak ds lkjrRo oa thou chek vuqcakA

UNIT III

Marine Insurance Fire Insurance Misc Insurance Various types of

agreements Insurable interest Procedure of claim settlements

leqnzh chek] vfXu chek] fofok chek] fofHkUu ccedildkj dh lafonkWa] chek ksX fgrA nkoksa ds fuiVkjsa

dh ccedilfOslashkA

UNIT IV

Organization of General Insurance Corporation and its subsidiary companies

New emerging trends in Insurance sector

lkekU chek fuxe oa bldh lgkd dEifuksa dk laxBuA chek ks= esa mHkjrh ccedilo`fUgravekkaA

UNIT V

Indian Life Insurance Corporation- Establishment Objectives Functions

Development and Evaluation Study of main insurance Policies in Practice

Hkkjrh thou chek fuxe amp LFkkiuk] mn~nsrsquo] dkZ] fodkl oa ewYkdauA ccedilpfyr ccedileq[k chek

ikfyflksa dk vuA

References

1 Principles of Insurance Dr RL Nolakha (RBD

Jaipur)

2 Principles of Insurance (chek ds rRo) MkW jesrsquok eaxy

3 Principles of Insurance Dr Balchandra Shrivastava

AISECT University Hazaribag (JH) SEMESTER - III

SCIT 301 DATA ENTRY OPERATIONS (Elective Skills)

UNIT-1

Basics of Computer Computer Organization Input and Output Devices System Software

and Application Software Computer Language Compiler and Assembler

Operating System Elements of Windows XP Desktop Elements Locating Files and Folders

Changing System Setting File Management in Windows Installation of Software and

Hardware

UNIT-2

Basics of Word Processing Starting Word Program Word Screen Layout Typing Screen

Objects Managing Documents Protecting and Finding Documents Printing Documents

Formatting Documents Working with text Formatting Text Formatting Paragraphs Bulleted

and Numbered Lists Copying and Moving Text Spelling and Grammar Page Formatting

Creating Tables Mail Merge

UNIT-3

Types of document in Mail merge Creating data Source Creating Mailing Labels Creating

Mailing Labels Merging Data into Main Document

Basics of Spreadsheet Selecting Adding and Renaming Worksheets Modifying a Worksheet

Resizing Rows and Columns Workbook Protection

UNIT-4

Formatting Worksheets Formatting Toolbar Formatting Cells Formatting Rows and

Columns Formatting Worksheets Using Styles Protect and Unprotect Worksheets

Formulas Functions and Charts Formulas and Functions Copying a Formula Types of

Functions Types of Charts Auto Shapes and Smart art

UNIT-5

Creating Presentation Creating Slides Slide Sorter View Changing Slide Layouts Moving

Between Slides

Introduction to Internet Getting Connected to Internet Types of Internet Connections

Internet Terminology Understanding Internet Address Web Browser and Internet Services

Practical

1 To study the features of MS-Office 2007 such as MS-Word MS-Excel MS-Power

point and MS-Access

2 To create a document using mail merge in MS-Word

3 To create a document for type the mathematical equation in MS-Word

4 To create a employees work detail list using MS-Excel

5 To calculate student mark details using MS-Excel

6 To Import External Data Sort and Filter using MS-Excel

7 To create a database using MS-Access

8 To generate report using MS-Access

9 To create a presentation text and images with effects using MS-Power point

10 To create a presentation with effects using animation and sound effects

11 To create a document using mail merge in MS-Word

REFERENCE BOOKS 1 Anurag Seetha ldquoIntroduction to Computers and Information Technologyrdquo Ram Prasad amp

Sons Bhopal

2 Galgotia Publications ldquoComputers Today ldquo Galgotia Publications

3 Alexis Leon amp Mathews Leon ldquoFundamentals of Information technology ldquo Vikas Publishing

House New Delhi

4 Windows XP Complete Reference BPB Publications

5 MS Office XP complete BPB publication

6 MS Windows XP Home edition complete BPB Publications

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) IV SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name Total

Marks

Major Minor

Max Marks

Min Marks

L T P

Subject wise

Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBEL402

English Language and Scientific Temper

50 25 08 10 04 15 06 1 1 - 2

CBES402 Environmental Study

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO401 Management Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO402 Auditing 100 50 17 20 08 30 12 2 1 - 3

CBCO403 Income Tax Law amp Practices

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP401 Principles of Marketing

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practicals Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

FOUNDATION COURSE

HBEL402

English

Language and

Scientific

Temper

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

1 Tina Morries Tree

2 Nissim Ezekiel Night of the Scorpion

3 CP Snow Ramanujan

4 Roger Rosenblatt The Power of WE

5 George Orwell What is Science

6 CRajagopalachari Three Questions

7 Desmond Morries A short extract from the Naked Ape

8 AG Gardiner On the rule of the road

UNIT II Comprehension of an unseen passage

UNIT III

Letter Writing Formal Letters Informal letters Applications

UNIT IV

Report Writing

UNIT V

Language Skills Correction of common errors in sentence structure usage of

pronouns subject verb agreement word order gender compound nouns

collective nouns possessives articles and prepositions (Advanced)

References

1 English Grammar amp Comprehension Wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge

University Press)

4 Master the Basics English Jean Yates MA (Barronrsquos)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

FOUNDATION COURSE

CBES402 Environment

al Study 2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

SYLLABUS

UNIT ndash I

Problem of natural resources

Problems of water resources ndash Utilization of surface and ground water

over utilization flood drought conflicts over water dams-benefits and

problem

Problems of forest resources ndash uses and over utilization deforestation

utilization of timber dams and its effect on forests and tribes

Problems of land resources ndash Land as a source erosion of land man-

induced landslides and desertification

frac14dfrac12 ty lalkku dh leLkamplrg oa Hkwty dk miksx] vfrnksgu] cklt+] lw[kk] ty

ij lakkZ] ckWkampykHk oa leLkWA

frac14[kfrac12 ou lalkku dh leLkWamp miksx oa vfrnksgu] ouksUewyu] bekjrh ydM+h

fuLlkjk] ckWak oa mudk ou vkSj vkfnokflksa ij ccedilHkkoA

frac14xfrac12 Hkwfe lalkku dh leLksamp L=ksr ds Oslash esa Hkwfe] Hkwfe dk voHkzek] ekuo ccedilsfjr

HkwampL[kyu vkSj eLFkyhdjk

UNIT ndash II

Bio-diversity and its protection ndash

(a) Value of bio-diversity ndash Consumable use Productive use Social

alternative moral aesthetic and values

(b) India as a nation of bio-diversity and multi-diversity at global

national and local levels

(c) Threats to bio-diversity ndash Loss of habital poaching of wildlife

man-wildlife conflicts

dfrac12 tSo fofokrk dk ewY amp miHkksX miksx] mRiknd miksx] lkekftd] uSfrd]

lkSUnZxr rFkk oSdfYid ewYA

frac14[kfrac12 oSfrsquood] jkVordfh rFkk LFkkuh Lrjksa ij tSo fofokrk] o`gr fofokrkvksa ds jkVordf Ik esa

HkkjrA

frac14xfrac12 tSo fofokrk ds [krjs amp vkoklh gkfu] oU thou esa vufkdkj kqliSB rFkk

ekuo] oU thouamplakkZA

UNIT ndash III

Human Population and Environment

(a) Population growth disparities between countries

(b) Population explosion family welfare Programme

(c) Environment and human health

frac14dfrac12 tula[kampof)] jkVordfksa ds chp varj

frac14[kfrac12 tula[kampfoLQksV] ifjokj dYkk dkZOslashe

frac14xfrac12 ikZojk vkSj ekuo LokLF

UNIT ndash IV

Multidisciplinary nature of environmental studies

(a) Natural resources

(b) Social problems and the environment

(c) Eco system

frac14dfrac12 ccedilkd`frd lalkku

frac14[kfrac12 lkekftd leLkWa vkSj ikZOkjk

frac14xfrac12 ikfjfLFkfrd ra=

UNIT ndash V

Environmental Wealth

(a) Rivers ponds fields and hills

(b) Rural Industrial Agricultural fields

(c) Study of common Honrsquosts insects and birds

frac14dfrac12 unh] rkykc]kkl eSnku vkSj igkM+h

frac14[kfrac12 xzkehk] vkS|ksfxd oa d`fk ks=

frac14xfrac12 lkekU ikSks] dhVksa oa ifkksa dk vu

References

Environmental Studies SD Mishra ( SChand)

Environmental Studies SN Tripathi ( Vrinda Publication)

Environmental Studies Chandra K Sharma ( Vrinda Publication )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO401 Management

Accounting

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Management Accounting Meaning Nature Scope and functions of

management accounting Role of management accounting in decision making

Management accounting vs financial accounting and cost accounting Tools and

techniques of management accounting

ccedilcakdh ys[kkadu vFkZ] ccedild`fr] ks= o dkZ] fukZu esa ccedilcakdh ys[kkadu dh Hkwfedk] ccedilcakdh

ys[kkadu cuke foUgravekhys[kkadu oa ykxr ys[kkdauA ccedilcakdh ys[kkadu dh rduhdsa oa fofkkiexclA

UNIT- II

Financial statement Meaning Limitations of financial statements Objectives

and methods of financial statements analysis Ratio analysis Classification of

ratios - Profitability ratios Turnover ratios and Financial ratios Advantages of

ratio analysis Limitations of accounting ratios

foUgravekh foojk i= vFkZ] lhekiexcl] foUgravekh foojk forsquoyskk ds mn~nsrsquo o fofkkiexcl] vuqikr forsquoyskk]

vuqikrksa dk oxhZdjkampykHknkdrk vuqikr] vkoUgravek vuqikr] foUgravekh vuqikr] vuqikr forsquoyskk ds

ykHk] ys[kkdau vuqikrksa dh lhekiexclA

UNIT -III

Fund Flow Statement Cash Flow Statement (As per Indian Accounting

Standard-3)

fufk ccedilokg foojk] jksdM+ ccedilokg foojk frac14Hkkjrh ys[kk ekud ccedilekiamp3 ds vuqlkjfrac12

UNIT IV

Absorption and Marginal Costing Marginal and differential costing as a tool for

decision making-make or buy Change of product mix Pricing Break even

analysis Exploring new markets Shutdown decisions

vorsquokkskk oa lhekar ykxr fukZu midjk ds varxZr lhekar o foHksn ykxr ys[kkaduampfuekZk

k Oslash] mRikn feJk esa ifjorZu] ewY fukkZjk] leampfoPNsn forsquoyskk] uohu cktkjksa dh [kkst]

fukZu canhA

UNIT V

Budgetary Control Meaning of budget and budgetary control Objectives

Merits and limitations Types of budget Cash budget and Flexible budget

Concept of Management Audit Responsibility Accounting Management

Reports Types of reports and quality of good report

ctVjh fuak ctV dk vFkZ o ctVh fua=k] mnnsrsquo] xqk o lhekiexcl] ctV ds ccedildkj jksdM+

ctV oa ykspnkj ctVA ccedilcakdh vadskk dh vokkjkk] mUgravekjnkfRo ys[kkdau] ccedilcakdh ccedilfrosnu]

ccedilfrosnuksa ds ccedildkj oa vPNs ccedilfrosnu dh forsquokskrkiexclA

References

1 Management Accounting Dr Agarwal amp Mehta ( Sahitya Bhawan

Publication)

2 Management Accounting Jain SPNaraga KL

3 Management Accounting Shashi Gupta

4 Management Accounting SPGupta

5 Management Accounting Mahesh Agrawal Mukesh Jain

6 Management Accounting Agrawal and Gupta (RBDJaipur)

Management Accounting Trivedi Sharma and Mehta (Devi Ahilya

VVPublication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO402 Auditing 3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

Introduction Meaning and objectives of Auditing Types of Audit Internal

Audit Audit Process Audit Programme Audit and books Working papers and

evidences Preparation before commencing of Audit

vadskk dk vFkZ o mn~nsrsquo] vadskk ds ccedildkj] vkarfjd vadskkA

vadskk dkZOslashe] vadskk oa iqLrdsa] vadskk lacakh dkxt i= o lk]

vadskk ccedilkjaHk djus ds iwoZ rSkjh-

UNIT II

Internal Check System Routine Checking Internal Check and Test Checking

Internal Control and Audit Procedure

uSRd tkWap] vkarfjd ijhkk oa uSRd tkWapA

vkarfjd fua=k oa vadskk dkZ fofkA

UNIT III

Vouching Verification of Assets and Liabilities

ccedilekku] lEifUgravekksa o nkfRoksa dk lRkiuA

UNIT IV

Company Audit Appointment of auditor Powers Duties and Liabilities

Divisible Profits and Dividend Auditors report Cleaned and Qualified report

vadskd dh fuqfDr] vfkdkj] dUgravekZO o mUgravekjnkfRoA foHkkT ykHk o ykHkkarsquokA

Lo+PN o ekZfnr ccedilfrosnuA

UNIT V

Investigation Objectives Difference between audit and investigations Process

of Investigation Special Audit of Banking Companies Educational Non Profit

Institutions and Insurance Companies

mn~nsrsquo vadskk o vuqlakku esa varj] vuqlakku dh ccedilfOslashkA

cSafdax dEIkfuksa] frsquokkk] vykHkdkjh laLFkkuksa oa chek daifuksa dk forsquoksk vadskkA

References 1- vadskk amp MkW l-e-kqDyk (lkfgR Hkou] vkxjkA)

2- vadskk amp voLFkh oa f=ikBh (e-ccedil- fgUnh xzaFk vdkneh] Hkksiky)

3- Auditing amp RC Saxena (Himalaya Publishing Bombay)

4- Principles of Auditing amp Tendon BN (S Chandel amp Co Delhi)

5- Auditing Principles and Problems amp Sharma TR (SB Agra)

6- Jain Khandelwal amp Auditing RBD Jaipur

7- Auditing amp Dr Mehta amp Mehta (Sahitya Bhawan

Publication)

8- Auditing amp Sanjay Gupta (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE- COMPULSORY

CBCO403 Income Tax

Law amp Practice

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

Theory

UNIT I

General Introduction of Indian Income Tax Act 1961 Basic Concepts Income

Agriculture Income Casual Income Previous Year Assessment Year Gross

Total Income Total Income Person Assessee Residential Status and Tax

Liability Exempted Income

Hkkjrh vkdj vfkfue 1961 dk lkekU ifjp] ewy vokkjkksa vk] d`fk vk] vkdfLed

vk] xr okZ] dj fukkZjk okZ]ldy dqy vk] dqy vk] OfDr djnkrkA fuokl LFkku oa dj

nkfRo] dj eqDr vksaA

UNIT II

Income from Salary Income from house property

osru ls vk] edku laifUgravek ls vkA

UNIT III

Income from Business and Profession Capital Gains Income from other

Sources

Okikj oa isrsquoks ls vk] iwath ykHk] vU lkkuksa ls vkA

UNIT IV

Set off and Carry forward of Losses Deductions from Gross Total Income

Clubbing of income Computation of Total Income and Tax Liability of an

Individual

gkfuksa dh iwfrZ oa mls vkxs ys tkuk] ldy dqy vk esa ls dh tkus okyh dVkSfrkWa] vk dk

feyku] OfDr dh dqy vk oa dj nkfRo dh xkukA

UNIT V

Assessment Procedure Tax deducted at Source Advance Payment of Tax

Income Tax Authorities Appeal Revision and Penalties

dj fukkZjk dh dkZ fofk] mn~xe LFkku ij dj dh dVkSrh] dj dk vfxze Hkqxrku] vkdj

inkfkdkjh] vihy] iqufoZpkj o vFkZnaMA

References

1- vkdj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ]

bankSj

2- vkdj fokku ys[ks amp MkW p-lh- esgjks=k] lkfgRo Hkou vkxjkA

3- Student Guide to Income Tax - Sighania VK Taxman Delhi

4- Income Tax - Dr RNLakhotia 5- vkdj amp vks-ih-vxzoky] vjfoUn tSu

6- vkdj amp MkW deysrsquok HkMkjh] nsoh vfgYk

ccedildkrsquoku] bUnkSj

7- Income tax law amp Practices amp Dr R K Jain (Sahitya Bawan

Publication)

8- Income tax law amp Practices - Prof Bareja Jain amp Tyagi (Sahitya

Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP401 Principles of

Marketing

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

Marketing Introduction Nature and Scope of Marketing Importance of

Marketing Marketing Concept Traditional and modern Selling Vs Marketing

Marketing Mix Marketing Environment

foiku ifjp] foiku dh ccedildfr oa ks=] foiku dk egRo] foiku vokkjkk ijEijkxr oa

vkkqfud] foOslash cuke foiku] foiku feJk oa foiku ikZojkA

UNIT II

Consumer Behaviour and Marketing Segmentation Nature Scope and

Significance of consumer behaviour Market Segmentation concept and

importance Bases for market segmentation

miHkksDrk Oogkj oa cktkj foHkfDrdjk miHkksDrk Oogkj dh ccedild`fr] ks= oa egRo] cktkj

foHkfDrdjk amp vokkjkk oa egRo] cktkj foHkfDrdjk ds vkkkjA

UNIT III

Product Concept of product consumer and industrial goods Product Honrsquosning

and development Packaging role and functions Brand name and trade mark

After sales service Product life cycle concept

mRikn mRikn dh vokkjkk] miHkksDrk oa vkS|ksfxd eky] mRIkkn fukstu oa fodkl

laosBuampHkwfedk oa dkZ] czkM uke oa VordfsM ekdZ] foOslash ipkr~ lsok] mRikn thou pOslash

vokkjkkA

UNIT IV

Price Importance of price in the Marketing Mix Factors affecting price of a

productservice Discounts and rebates Distribution Channels and Physical

Distribution Distribution channels-concept and role Types of distribution

channel Factors affecting choice of a distribution channel Retailer and

wholesaler Physical distribution of goods Transportation Warehousing

dher foiku feJk esa dher dk egRo] mRiknlsok dh dher dks ccedilHkkfor djus okys rRo]

cV~Vk oa NwV] forjk okfgdka oa HkkSfrd forjk forjk okfgdka amp vokkjkk oa Hkwfedk]

forjk okfgdkvksa ds ccedildkj] forjkampokfgdkvksa ds pu ds fukkZjd kVd] [kqnjkQqVdj oa Fkksd

Okikjh] eky dk HkkSfrd forjk] ifjogu] HkaMkjkA

UNIT V

Sales Promotion Methods of promotion Optimum Promotion Mix

Advertising media-their relative merits and limitations Characteristics of an

effective advertisement Personal selling Selling as a career qualities of a

successful sales person Functions of salesman

foOslash ccedilorZu ccedilorZu dh fofkka] vuqdwyre ccedilorZu feJk] foKkiu ds eke] muds ikjLifjd

xqk oa lheka] d ccedilHkkoh foKkiu dh forsquokskrka] oSfDrd foOslash] thou o`fUgravek ds Ik esa foOslash] d

lQy foOslashsrk ds xqk] foOslashsrk ds dkZA

References

1 Marketing Management Philip Kotler (Prentice Hall)

2 Principles of Marketing William MPride and CC Ferrell

Marketing Houghton- Mifflin Boston

3 Principles of Marketing RLNolakha (RBD Jaipur)

BACHELOR OF COMMERCE BCom ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) V SEMESTER

Subject Details Main Examinations Sessional

Credit

Distribution

Allotted Cred

its

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distribution

Max Marks

Min Marks

Max

Marks

Min Marks

Foundation Course

HBHL503

Hindi Language (Bhasha Kaushal aur Sanchar Sadhan)

50 25 08 10 04 15 06 1 1 - 2

IBBC501

Computer amp Information Technology Basics-I

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO501 Human Resource Management

100 50 17 20 08 30 12 2 1 - 3

CBCO502 Indirect Tax 100 50 17 20 08 30 12 2 1 - 3

CBCO503 Financial Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP501 Banking Law amp Practice in India

100 50 17 20 08 30 12 2 1 3

Practical Group Term End Practical

Exam

Lab Performa

nce Sessional

Skill Elective III 100 50 17 20 08 1 - 2 2

Grand Total 600 11 6 2 19

Minimum Passing Marks are equivalent to Grade D

L- Lectures T- Tutorials P- Practical

Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

Skill Elective III ndash Any other course being offered in this semester as per the list given

at the end of course structure

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

Foundation Course

HBHL

503

Hindi

Language

(Bhasha

Kaushal aur

Sanchar

Sadhan)

2(1-1-

0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

इकाई I

1 भारतीर ससकतरत

2 भारतीर समाज वयवसथा

3 सभरता एव ससकार

4 वतरिक चतना

5 समनदवरीकरण (भारतीर एव अतरायषटरीर सदभय म)

इकाई II

1 धमय

2 नदरार

3 दशयन

4 नीतरत

5 सातरहतर

इकाई III

1 सचार ससाधन समपकय क नए तरकषतरतज

2 समाचार पि

3 भारतीर परस पररषद

4 रतरडरो

5 दरदशयन

इकाई IV

1 तरसनमा

2 रगमच

3 सगीत

4 तरचि मरतय सथापतर कला

5 तरशलप कला

इकाई V

1 कमपरटर

2 दरभाष तरवजञान की सौगात

3 मि (कहानी) परम चद

4 मातभतरम (कतरवता) मतरथलीशरण गपत

6 सातरहतरकार का दातररतव डॉ परम भारती

References

सदरभ पसतक ndash मधयपरदश हिनदी गरथ अकादमी रोपाल दवारा परकाशशत पसतक

ENGLISH

Course Objective

The objective of this course is to encourage students to express themselves in

English fluently

Syllabus

Unit I

Degrees - Positive Comparative Superlative Phrases - Noun Phrase Verb

Phrase Adjective Phrase (Knowledge of Degrees and Phrases consolidates the

foundation of basics of Grammar)

Unit II

Structural Items - Simple Complex Compound Sentence (Knowledge of

Structural items helps in formation of proper sentences in English)

Unit III

Compositions - Precis Writing(Students should be encouraged to frame and

reframe sentences and express themselves freely in English)

Unit IV

Writing of various types of Advertisements (newspaper magazines etc)Writing

of short stories(two pages) on specific themes and idea(Emphasis should be

given to let the students express themselves creatively)

Unit V

Common Errors related to Nouns Pronouns Articles Verbs Adjectives

Dialogue Writing (Conversation between two persons official and unofficial)

(All the doubts related to English Grammar should be cleared and its correct

usage should be taught)

References

Bakshi RN- A course of English Grammar Orient Longman

Wren amp Martin- High School English Grammar

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course- Compulsory

IBBC501

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT I

INTRODUCTION TO COMPUTER ORGANIZATION ndashI

History of development of Computer system concepts Characteristics

Capability and limitations

Generation of computer Types of PCrsquos Desktop Laptop Notebook

Workstation amp their Characteristics

dEIwVj dk bfrgkl] dEIwVj flLVe fopkjkkjk] forsquokskrka] ksXrk oa lheka] dEIwVjdh ihflt +ka]

ih-lh- ds ccedildkj] MsLdVkWi ds ccedildkj] ysiVkWi ds ccedildkj] uksVcqd] odZLVsrsquoku vkfn dh forsquokskrkaA

UNIT II

INTRODUCTION TO COMPUTER ORGANIZATION ndashII

Basic components of a computer system Control Unit ALU InputOutput

function and Characteristicsmemory RAM ROM EPROM PROM

dEIwVj flLVe ds vkkkj midjk] daVordfksy qfuV] -y-w- buiwVvkmViqV QaDrsquoku vkSaj forsquokskrka]

eseksjh jse] jkse] bih jkse] ih jkse] vkSj vU ccedildkj dh eSeksjhA

UNIT III

INPUT amp OUTPUT DEVICES

Input Devices Keyboard Mouse Trackball Joystick Digitizing tablet

Scanners Digital Camera MICR OCR OMR Bar-code Reader Voice

Recognition Light pen Touch Screen

Output Devices Monitors Characteristics and types of monitor Video Standard

VGA SVGA XGA

LCD Screen etc Printer Daisy wheel Dot Matrix Inkjet Laser Line Printer

Plotter Sound Card and Speakers

dhcksMZ] ekml] VordfsdckWy] tkWLVhd] fMftVkbZftax VscysV] LdsulZ] fMftVy

dsejk] evkbZlhvkj] vkslhvkj] vksevkj] ckj dksM jhMj] vkokt dks igpkuus okyk] ykbVisu] Vp

LOslashhuA

ekWuhVj dh forsquokskrka oa eksuhVj ds ccedildkj] ohfMksa LVSMMZ VGA SVGA XGA

LCD LOslashhu vkfn] fccedilaVlZ] Msth Oghy] MkWV eSfVordfDl] badtsV] ystj] ykbZu fccedilaVj] IYkksVj] lkmaM dkMZl

ao LihdlZA

UNIT IV

STORAGE DEVICES Storage fundamental primary Vs Secondary Various

Storage Devices magnetic Tape Cartridge Tape Data Drives Hard Drives

Floppy Disks CD VCD CD-R CD-RW Zip Drive DVD DVD-RW

LVksjst QaMkesaVYl ccedilbZesjh fo) fHkUu LVksjst fMokbZtsl esXusfVd Vsi] dkVZjst Vsi] Mkvk MordfkbZOl]

gkMZ fMLd MordfkbZOl parayksih fMLdl] lh-Mh-] oh-lh-Mh-] lh-Mh-ampvkj-lh-Mhamp vkj- MCYw] thi MordfkbZo] Mh-

oh-Mh-] Mh-oh-Mh-] amp vkj- MCYwA

UNIT V

OPERATING SYSTEM Introduction to operating systems its functioning and

types basic commands of dos amp Windows operating System

Disk Operating System (DOS) - Introduction History and Versions of DOS

DOS Basics - Physical Structure of disk Drive name FAT file amp directory

stucture and naming rules booting process DOS system files

DOS Commands ndash Internal and External Commands Types of Command

vkWijsfVax flLVe dk ifjp] mlds ykk oa ccedildkj] MkWl oa foUMksl dk ewy dekaMA vkWijsfVax

flLVe fMLd vkWijsfVax flLVe (DOS) ifjp bfrgkl oa otZUl vkWQ MkWlA

fQthdy LVordfDpj vkWQ fMLd] MordfkbZo use] QsV] QkbZy oa MkjsDVordfh LVordfDVpj oa usfeax fue]

cwfVax ccedilfOslashk] MkWl flLVe QkbZYlA

vkarfjd dekMl DIR MD CD RD Copy DEL REN VOL DATE

TIME CLS PATH TYPE vkfnA

ckg~ dekMl CHKDSK SCOPE PRINT DISKCOPY DOSKEY TREE

MOVE LABEL APPEND FORMAT SORT FDISK BACKUP

MODE ATTRIB HELP SYS vkfnA

Practicals

DOS

DOS commands Internal amp External Commands

Special batch file Autoexec Bar Hard disk setup

Windows 98

Destop setting New folder rename bin operation briefcase and

function Control panel utility

Display properties Screen saver background settings

MS Word

Creating file save save as HTML Save as Text Template RTF

Format

Page setup utility Margin settings paper size setting paper source

layout

Editing Cut past special undo redo find replace goto etc

View file page layout Normal Outline master document ruler

header footer footline full screen

Insert break page number symbol date amp time auto text caption

file object hyperlink picture etc

Format font paragraph bullets amp numbering border amp shading

change case columns

Table Draw label insert table cell handling table auto format sort

formula

References

1- dEIwVj foKku oa lwpuk ccedilkS|ksfxdh MkW- l- ds fot] MkW- iadt flag (eccedilnsrsquok

fgUnh xzaFk vdkneh] Hkksiky) dEIwVj vu MkW- iadt flag (jke ccedillkn aM lal)

AISECT UNIVERSITY Bhopal (MP)

CBCS SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits Maximum marks Allotted Duration of

Exam

Theory Practical Total Theory Practical

Major Minor Sessional End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO50

1

Human

Resource

Developm

ent

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions and carry 10 marks Remaining five questions

carry 08 marks each one from each of the five units of the syllabus and will

have internal choice These five questions will have two parts A amp B

Candidates are required to answer all questions

Syllabus

UNIT I

Human Resource Management ndashIntroduction and Importance Concept and

Challenge Strategic HRM- role of Human Resources Honrsquosning ndash Concept

Need Objectives Importance Steps of HRP - Manpower Honrsquosning ndash

Objective Requirement Forms of Man Power Honrsquosning Designing HR

systems

ekuo lalkku izcakuamp ifjp vkSj egRo ladYiuk vkSj pqukSrh] lekftd ekuo lalkku izcaku ]

ekuo lalkku fukstu dh Hkwfedk amp ladYiuk] vkorsquodrk] mIgravesrsquo ]egRo] ekuo lalkku kstuk ds

dneamp tursquokfauml fukstu] mIgravesrsquo ] vkorsquodrk] tursquokfauml ds i] ekuo lalkku izkhyh dh ijs[kkA

UNIT II

Group Dynamics- Meaning Goals Characteristics Classifications

Advantages Principles of Group Dynamics Factors affecting Group

Dynamics Group Conflicts

Leadership ndash Meaning Nature Approaches Style Different Methods of

leadership Qualities of Leader

Lkewg xfrfofkkiexcl - vFkZ] y] forsquokskrkiexcl] oxhZdjk] ykHk] lewg xfrfofkksa ds fl)kar lewg dh

xfrrsquokhyrk dks izHkkfor djus okys dkjd] lewg lakkZA

usr`Ro amp vFkZ] izd`fr] nfVdksk] kSfykiexcl] usr`Ro ds fofHkUu rjhds] usrk ds xqkA

UNIT III

Job analysis -Purpose and uses Methods Process of Job analysis job

Description- Classification Advantages Job Specification Training and

Development-Objectives and Needs - Training Process Methods of Training

dkZ forsquoyskk amp mIgravesrsquo vkSj miksx] izkkfykiexcl] dkZamp forsquoyskk dh izfOslashk dkZ foojkamp oxhZdjk]

ykHk] dkZ fofrsquokVA izfrsquokkk vkSj fodklamp mIgravesrsquo ] vkorsquodrksa] izfrsquokkk dh izfOslashk] izfrsquokkk ds

rjhdsA

UNIT IV

Recruitment- Sources of Recruitment Recruitment Policy of public sector in

India Selection Process-Placement and Induction Retention of Employees

Performance Appraisal - Definition Concept and Ethics Factors affecting

Performance appraisal Different methods of Performance Appraisal - Rating

Errors

HkrhZamp HkrhZ ds l=ksr] Hkkjr esa lkoZtfud ks= dh HkrhZ uhfrkiexclA pu izfOslashkamp fuqfauml vkSj izsjk

deZpkfjksa dh vokkjkkA

fuiknu ewYkaduamp ifjZHkkkk] fopkj vkSj vkpkj uhfr] fuiknu ewYkadu ds fofHkUu rjhds] jsfVax

=qfVA

UNIT V

Wages and Salary- Meaning Wages and Salaries determination Characteristics

Problems Methods of Wage Payment Difference between salary and wages-

Basis for Compensation Concepts and Definition of Wages Under Various

Labor Legislation Challenges affecting remuneration - Wage Regulation in

India Job evaluation meaning principles methods limitations importance

Ektnwjh oa osru amp vFkZ] etnwjh fukkZjd kVd] forsquokskrksa] dfBukbkiexcl] etnwjh Hkqxrku ds i)frkiexcls]

osru vkSj etnwjh esa varj cqfuknh eqvkotk] fofHkUu Je dkuwuksa ds rgr vokkjkk vkSj etnwjh dh

ifjHkkkk] ifjJfed dks izHkkfor djus okyh pqukSfrkiexcl] Hkkjr esa etnwjh fueu] dkZ eqYkaduamp vFkZ]

fl)kar] fofkkiexcl] lheksa] egRoA

References

1 Text Book on Human Resource Management Agrawal amp Foujdar

Sahitya Bhawan Publication

2 Human Resource Management CB Manorial (

Himalaya Publication House)

3 Human Resource Management R C Agarwal

(Sahitya Bhawan Publication)

4 Human Resource Management AA Ansari ( Quality

Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

02 Indirect Tax

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT -I

Central Excise Duty Concept Important definitions Goods Excisable Goods

Manufacturer Classification of Goods and Principles of Classification

Valuation under Central Excise Ad Valorem Duty and Valuation Rules

dsUnzh mRikn kqYd vokkjkk] ccedileq[k ifjHkkkkWa eky] kqYd ksX eky] mRiknd] eky dk

oxhZdjk oa oxhZdjk ds fl)kar] dsUnzh mRikn kqYd dk ewYkdau] ewYkkfjr kqYd oa ewYkadu

ds fueA

UNIT -II

Custom Duty Introduction and nature Types of custom duty Prohibation of

Import and Export Valuation rules Computation of assessable value and

calculation of Custom Duty

lhekrsquokqYd ifjp oa ccedildfr] lhekrsquokqYd ds ccedildkj] vkkr oa fukZr ij fuksk] ewYkdau fue]

djksX ewY oa lhekrsquokqYd dh xkukA

UNIT -III

Central Sales Tax - Introduction and Important definitions Provisions Relating

to Inter State Sale Determination of Gross sales and Taxable Turnover

dsUnzh foOslash dj amp ifjp oa egRoiwkZ ifjHkkkkW varjkZTh fcOslashh ls lacafkr ccedilkokku] ldy

foOslash oa dj ksX foOslash dk fukkZjkA

UNIT- IV

VAT Introduction Important definations Tax Free Goods Registration and

Licensing of Dealers Assessment Procedure Computation of Taxable Turnover

and VAT

eccedilnsrsquok ewY laofkZr dj ifjp] egRoiwkZ ifjHkkkk] djeqDr eky] Okikjh dk iathu oa

vuqKki=] dj fukkZjk ccedilfOslashk] djksX vkorZ oa ewY laofkZr dj dh xkukA

UNIT- V

VAT - Tax Payment and recovery of Tax Input Tax Rebate Authorities Powers

and Duties Appeal and Revision Deficulties in implementation of VAT Service

Tax Introduction Objectives Main Provisions Assessment Procedure and

Computation of Service Tax

eccedilnsrsquok ewY laofkZr djamp dj dk Hkqxrku oa olwyh buiqV VSDl fjcsV] inkfkdkjh amp muds

vfkdkj oa dUgravekZO] vihy oa iquZfopkjA ewY loafkZr dj ds fOslashkUou esa dfVukbZkaA

lsok dj ifjp] mn~nsrsquo] eq[ ccedilkokku] dj fukkZjk ccedilfOslashk oa lsok dj dh xkukA

References 1- vccedilRk dj amp Jhiky ldyspk] lrhrsquok fccedilUVlZ] bUnkSj

2- vccedilRk dj amp MkW l-lh esgjks=k] lkfgR Hkou] vkxjkA

3- vccedilRk dj amp fouksn ds flakkfuk] Taxmain Delhi

4- Indirect Tax - Prof Bareja Jain amp Tyagi

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO5

03

Financial

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10

objective type questions of 10 marks covering entire syllabus Objective

questions should have right mix of questions to test the logic problem solving

skill and reasoning Each objective question should have four choices to pick up

from Remaining five questions will carry 08 marks each one from each of the

five units of the syllabus and may have internal choice These five questions

will have two parts A amp B preferably one theoretical and other numericalshort

notes Questions should test the concepts knowledge and application

Candidates are required to answer all the questions

Syllabus

UNIT- I

Financial Management Finance goals Profit vs wealth maximization

Financial functions ndash Investment decisions and dividend decision Financial

Honrsquosning

foUgravekh ccedilcak foUgravekh y] ykHk cuke laifUgravek vfkderhdjk] foUgravekh dkZ fofuksx] foUgravekh o

ykHkkarsquok fukZu] foUgravekh fukstuA

UNIT- II

Capital Structure Meaning and determinants Operating and Financial

Leverage Their measure Effects on profit analyzing alternate financial

Honrsquoss combined financial and operating leverage

iwath lajpuk vFkZ oa fukkZjd rRo] ifjpkyu o foUgravekh mUgravekksyd] mudh eki] ykHk ij ccedilHkko]

oSdfYid foUgravekh kstukvksa dk forsquoyskk] laqDr foUgravekh oa ifjpkyu mUgravekksydA

UNIT- III

Capital Budgeting Nature of Capital Budgeting Methods of Capital Budgeting

criteria payback period accounting rate of return net present value internal

rate of returnprofitability index NPV and IRR comparison

iwath ctfVax amp fofuksx fukZksa dh ccedild`fr] fofuksx ewYkdau ccedilfOslashk] isampcsd ihfjM ys[kkdau

ccedilRk nj] kq) orZeku ewY] vkarfjd ccedilRk nj] ykHknkdrk funsZrsquokkad] k q) ccedilRk nj o vkarfjd

ccedilRk nj dh rqyukA

UNIT -IV

Cost of capital Significance of cost of capital Calculating cost of debt

Preference shares equity share and retained earning Weighted Average cost of

capital Dividend Policies forms of dividends and stability in dividends

determinats issues in divident policies Waltors mode Gordons Model MM

Hypotheisis

iwath dh ykxr amp iwath dh ykxr dk egRo] _k ykxr dh xkuk] iwokZfkdkj varsquok] lerk varsquok iwath]

kkfjr vk] Hkkfjr vkSlr iwath dh ykxr] ykHkkarsquok uhfrka] ykHkkarsquok ds ccedildkj ykHkkarsquok esa LFkkfRo oa

ykHkkarsquok ds fukkZjd rRo ykHkkarsquok uhfrksa esa fuxZeu amp okYVj ekWMy] xkMZu ekWMy] e-e-

ifjdYiukA

UNIT -V

Management of working capital Nature types and importance of working

capital Operating cycle and factors determining working capital requirement

Cash receivables and inventories (Concept and Control Techniques Only) dkZrsquokhy iwath dk ccedilcak dkZrsquokhy iwath dh ccedild`fr] ccedildkj oa egRo] ifjpkyu pOslash o dkZrsquokhy iwath]

vkorsquodrvksa dks ccedilHkkfor djus okys rRo] ccedilkIr jksdM+ o LdUk vko`Ugravek frac14flQZ vokkjkk o fua=k

rduhdfrac12

References

1 Financial Management Khan MY amp Jain PK (Tata McGraw

Hill New Delhi)

2 Financial Management Pandey IM (Vikas Publishing House

NewDelhi)

3 foUgravekh ccedilcak PCJain amp NC Jain fgUnh xzaFk vdkneh]

Hkksiky

4 foUgravekh ccedilcak dqyJsB o mikk (lkfgR Hkou] vkxjk)

5 Financial Management NP Srinivasan (Vrinda Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP50

1

Banking Law

amp Practice in

India

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern The question paper will consist of six questions Question no 1 will

have 10 objective type questions of 10 marks covering entire syllabus

Objective questions should have right mix of questions to test the logic

problem solving skill and reasoning Each objective question should have four

choices to pick up from Remaining five questions will carry 08 marks each

one from each of the five units of the syllabus and may have internal choice

These five questions will have two parts A amp B preferably one theoretical and

other numericalshort notes Questions should test the concepts knowledge and

application Candidates are required to answer all the questions

Syllabus

Unit-I

Principles of Banking Definition of Bank Creation of Money Present

Structure of Commercial Bank in India

Principles of Management in Banks Managerial Functions in Bank

Recruitment Selection Training Promotion and Control of Staff

cSafdax ds fl)kar cSad dh ifjHkkkk] eqnzk dk l`tu] Hkkjr esa okfkfTd cSadksa dh orZeku lajpukA

cSadksa esa ccedilcak ds fl)kar cSadksa esa ccedilcakdh dkZ] HkrhZ] pu] ccedilfrsquokkk] inksUufr rFkk LVkQ dk

fua=kA

Unit-II

Indian Banking System ndash Features Money Lenders Nationalization of

Commercial Banks and its Effects Classification of Banking Institutions

Reserve Bank of India ndash Functions Control of Credit by RBI Power of RBI

Hkkjrh vfkdkskk i)fr amp forsquokskrkWa] lkgwdkj] okfkTd cSadksa dk jkVordfhdjk oa blds ccedilHkko]

cSafdax laLFkkvksa dk oxhZdjkA fjtoZ cSad vkWQ bafMk amp dkZ] fjtoZ cSad kjk lk[k fua=k] fjtoZ

cSad dh kfDrkWA

Unit-III

Management of Deposit and Advances Deposit Mobilization Classification and

Nature od Deposit Accounts Advance Lending Practice Types of advances

Investment Management Nature of Bank Investment Liquidity and

Profitability Cheques Bills and their Endorsement Government Securities

Procedure of E- Banking

tek oa vfxzeksa dk ccedilcaku] tekvksa dh xfrrsquokhyrk] tek [kkrksa dk oxhZdjk oa ccedild`fr] vfxze] mkkj

Oogkj] vfxze ds ccedildkja fofuksx ccedilcak cSad fofuksx dh ccedild`fr] rjyrk oa ykHknkdrkA psd]

fcy oa mudk i`BkaduA kkldh ccedilfrHkwfrkWaA bZampcSafdax ccedilfOslashkA

Unit-IV

Banking Regulations Act 1949-Important provisions Resctrictions on

Advances Privatization of Banks Narasimhan Committee Report Banking

Sector Reforms in India

cSafdax fueu vfkfue 1949 egRoiwkZ ccedilkokku] vfxzeksa ij ccedilfrcakA cSadksa dk futhdjk] ujflage~

lfefr dk ccedilfrosnu] Hkkjr esa cSafdax ks= ds lqkkjA

Unit-V

Management of Finace Bank Accounts Records Reports Statement of

Advances Appraisal of Loan Application Development Banking in India- IFCI

IDBI ICICI Export Credit and Guarantee Corporation of India

foUgravek dk ccedilcak cSad ys[ks] fjdkMZ] fjiksVZL] vfxzeksa dk foojki=] _k vkosnu i=ksa dk ijhkkA

Hkkjr esa fodkl cSafdax amp Hkkjrh vkS|ksfxd foUgravek fuxe] Hkkjrh vkS|ksfxd fodkl cSad] Hkkjrh

lk[k oa fofuksx fuxe] Hkkjrh fukZr lk[k oa ccedilfrHkwfrA

References

1 HC Sharma - Banking Law and Practise (Sahitya Bhawan)

2 Dr Maliram - Banking Law and Practise

3 Dr VC Sinha - Banking Law and Practise (SBPD Publishing

House)

4 Gupta BP - Banking in India RBD Jaipur

BACHELOR OF COMMERCE BCOM ndash HONrsquoS

Duration 36 Months (3 Years) Eligibility 12th Pass from Science and Commerce Subjects

COURSE STRUCTURE OF BCOM (HONrsquoS) VI SEMESTER

Subject Details Main Examinations Sessional

Credit Distributio

n

Allotted

Credits

Subject Code

Subject Name

Total

Marks

Major Minor Max

Marks

Min

Marks

L T P

Subject

wise Distributio

n

Max Marks

Min Marks

Max Marks

Min Marks

Foundation Course

HBEL603

English Language and Aspects of Development

50 25 08 10 04 15 06 1 1 - 2

IBBC602

Computer amp Information Technology Basics-II

50 25 08 10 04 15 06 1 1 - 2

Core Discipline

CBCO601 PC Accounting System ndash Tally

100 50 17 20 08 30 12 2 1 - 3

CBCO602 Corporate Accounting

100 50 17 20 08 30 12 2 1 - 3

CBCO603

Financial Market amp Investment Management

100 50 17 20 08 30 12 2 1 - 3

Elective Course Inter Disciplinary

CBCP601

Money amp Financial System

100 50 17 20 08 30 12 2 1 3

Grand Total 500 10 6 - 16

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical Sessional weightage ndash Attendance 50 Three Class TestsAssignments 50

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

HBEL60

3

English

Language and

Aspects of

Development

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

1 William Wordsworth ldquoThe World is Too Much With Usrdquo

2 K Aludiapillai ldquoCommunication Education and Information Technologyrdquo

3 ldquoDemocratic Decentralisationrdquo

4 S C Dubey ldquoBasic Quality of Liferdquo

5 Sister Nivedita ldquoThe Judgment Seat of Vikramadityardquo

6 Juliun Huxley ldquoWar as a Biological Phenomenonrdquo

7 Robert Frost ldquoStopping by Woods on a Snowy Eveningrdquo

8 Ruskin Bond ldquoThe Cherry Treerdquo

UNIT II

Short Essay of about 250-300 words

UNIT III

Translation of a short passage from Hindi to English

UNIT IV

Drafting CV writing e-mail message for official purpose

UNIT V

Language Skills

One-word substitution Homonyms Homophones words that confuse Punctuation

Idioms

References

1 English Grammar amp Comprehension wren n martin (SChand)

2 A Comprehensive English Grammar Dr BB Jain (Upkar Prakashan)

3 The English Language Tom Mcathur (Cambridge University

Press)

4 Master the Basics English Jean Yates MA (Barronrsquos )

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

Foundation Course-Compulsory

IBBC60

2

Computer amp

Information

Technology

Basics

2(1-1-0) 25 10 15 - - 50 3 hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Word Processing Word

MS Word features Creating Saving and Operating Multi document windows

Editing Text selecting Inserting deleting moving text

Previewing documents Printing document to file page Reduce the number of pages

by one

Formatting Documents paragraph formats aligning Text and Paragraph Borders

and shading Headers and Footers Multiple Columns

e-l oMZ QhplZ] OslashhfVax] lsfoax oa vksifuax] eYVh MkWDwesaV foaMksl] fMfVax VsDLV flysDfVax]

balfVZx] fMyhfVax VsDLVA

ccedilhOwfoax MkWDwesaVl] fccedilfVax MkWDwesaV YacutekWe fn LVsMMZ Vwyckj] fccedilaV MkWDwesaV YacutekWe fn LVsMMZ Vwyckj]

MkWDwesaV dks ehuw kjk fccedilaV djuk] frsquokzfdax MkWDwesaV bu Qkby ist] istksa dks de djukA

QkWjesfVax MkWDwesaV~l iSjkxzkQ QkjesV] vykbfuax VsDLV aM iSjkxzkQ] ckMZj oa gsMlZ oa QqVlZ]

eYVhiy dkWyElA

UNIT II

Introduction to Excel amp Worksheet

Worksheet basic

Creating worksheet entering data into worksheet heading information data text

dates alphanumeric values saving amp quitting worksheet

Opening and moving around in an existing worksheet

Toolbars and Menus keyboard shortcuts

Working with single and multiple workbook coping renaming moving adding and

deleting coping entries and moving between workbooks

Working with formulas amp cell referencing

Autosum

Coping formulas

Absolute amp Relative addressing

odZrsquokhV dk vkkkj] odZrsquokhV cukuk] odZrsquokhV esa MkVk aVj djuk] gsfMax baQkWjesrsquoku] MkVk VsDLV MsV]

vYQkUwesfjd] osYwt] lsfoax vkSj odZrsquokhV NksM+ukA

igys cuh gqbZ odZrsquokhV dks [kksyuk rFkk pykukA

Vwyckj ehuw vkSj dhcksMZ ds kkWVZdVA

d oa vusd odZrsquokhV ij dke djuk] dkWih] fjusfeax] ewfoax] fMax aM fMyhfVax] UVht dks dkWih rFkk

fofHkUu odZrsquokhV esa ys tkukA

QkWewZyk oa lsy fjYacutesflax ds lkFk dke djukA

vkWVksle QkWewZyk dks dkWih djuk] OlYwV aM fjysfVo MordfsflaxA

UNIT III

INTRODUCTION TO POWER POINT

Features and various versions

Creating presentation using Slide master and template in various colour scheme

Working with slides make new slide move copy delete duplicate lay outing of

slide zoom in or out of a slide

Editing and formatting text Alignment editing inserting deleting selecting

formatting of text find and replace text

QhplZ aM fofHkUu otZUl

ccediltsUVsrsquoku rSkj djuk LykbM ekLVj oa VsEIysV bu osfjl dyj LdheA

ikWoj ikbaV ds fHkUu Owl ds lkFk dke djuk oa ikWoj ikbaV ds esUwA

LykbZMl ds lkFk dke djuk] us LykbZM rSkj djuk oa ewo djuk] dkWIkh djuk] fMyhV djuk]

MqiyhdsV LykbZM rSkj djuk] ysampvkMfVax djuk] twe bu vkSj vkmV djukA

fMfVax oa QkWjesfVax VsDLV vykbuesaV] fMfVax] bulfVZx] fMyhfVax] flysfDVax] QkWjesfVax vkWQ

VsDLV] QkbZUM oa fjIysl VsDLVA

UNIT IV

POWER POINT ndash II

Bullets footer paragraph formatting spell checking

Printing presentation Print slides notes handouts and outlines

Inserting objects Drawing and Inserting objects using Clip Arts picture and charts

Slide sorter slide transition effect and animation effects

Presenting the show making stand alone presentation Pack and go wizards

cqysV~l] QqVj] iSjkxzkQ QkWjesfVax] Lisy psfdaxA

fccedilfVax ccedilstsUVsrsquoku] fccedilaV LykbZMl] uksV~l] gsMvkmV oa vkmVykbZUlA

balfVZax vkCtsDV] Mordfkbax oa balfVZax vkWCtsDVl fDyi vkVZ fiDplZ oa pkVZl dk ccedilksx djukA

LykbZMl lksVZj] LykbZM Vordfkaflrsquoku ds ccedilHkko oa vU sfuesrsquoku ccedilHkkoA

ccedilstsfVax kks esfdax LVsaM vyksu ccedilstsaVsrsquoku] ids oa xks fotkMZA

UNIT V

Evolution Protocol concept Internet Dial-up connectivity leased line VSAT Broad

band URLs Domain names Portals E-mail Pop amp web based Email Basic of sending

and receiving Emails Email amp Internet Ethics Computer virus Antivirus software

wage Web Browsers

boksYwrsquoku] ccedilksVksdksy] fopkjkkjk] baVjusV] Mky vi dusfDVfofV] MhTM ykbu] ohlVh] czksM csaM] w-vkj-

Yl-] Mksesu usEl] ikslVYl] bZampesy] ikWi oa osc csLM bZampesy] csflDl vkWQ lsfMax oa fjlhfoax besYl]

bZampesy oa baVjusV fFkDl] dEIwVj okjl] aVhokjl lkWparaVosj] osc czkmljA

PRACTICALS

MS- Power Point

Creating new slide formatting slide layout slide show amp sorter Inserting new slide

slide no date time chart formatting slide tool operation

List of suggested practical work

Under standing of a dial up connection through modern

Configuring a computer for an e-mail and using outlook Express or Netscape

Messenger

Registration an e-mail address

Understanding of e-mail drafting

Understanding of address book maintenance for e-mail

Understanding of different mail program tools

Send and receive functions of e-mail

Note- Minimum laboratory timing of six hours in a week

References

MkW- l- ds fot] MkW- iadt flag dEIwVj foKku oa lwpuk ccedilkS|ksfxdh ] eccedilnsrsquok fgUnh xzaFk

vdkneh] Hkksiky

MkW- iadt flag dEIwVj vu] jke ccedillkn aM lal

3- P C Software for Windows by R K Taxali

4- P C Software Bible by S Jaiswal

5- Fundamentals of Computers PKSinha

6- Understanding Computer Fundamentals amp Dos By GKIyer

7- P C Software MS office by Nitin K Nayak

8- MS-Office Interactive course by Greg Perry Techmedia

9- MS-Office complete Reference TMH Publication

10- Computers Today Suresh K Basandra

11- Operating System Achyut S Godbole

12- Computer Fundamentals and Architecture by BRam

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

01

PC Accounting

System ndash Tally

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Accounting Meaning Of Accounting Objectives Of Accounting Important Terms

Accounting Equation Rules Of Debit And Credit- Journal amp Ledger Journal Ledger

Cash Book Subsidiary Books Financial Statement Trading amp PampL AC Balance-

sheet Inventory Adjustment Entries Bills Of Exchange

Installing Tally 9 Introduction Tally 90 (Release 10) Major Enhancements In Tally 9

Minor Enhancements In Tally 9 Multilingual Business Accounting And Inventory

Management Features Performance And Implementation Features Accounting And

Inventory Control Features Installing Tally 90 Application Directory Data Directory

Configuration Directory Language Directory Activating Tally Activating Tally Gold

For Multi User Registering Tally Validating Tally Tally Data Migration Tool

Uninstalling Tally 9

ABC of Company Creation Of New Company Selection Of New Company Deletion

Of Company Alteration Of Company Shut A Company

Company Features Features Of Company Accounting Features Inventory Features

Statutory Features

Tally Screen Components Title Bar Button Bar Calculator Working Are Quitting

Gateway Of Tally Current Status Area

Configuration General Numeric Symbols AcctsInventory Info Printing

Connectivity Licensing Shop Quit

ys[kkdau] ys[kkfofk dk vFkZ] ys[kkdau ds mn~nsrsquo] egRo] ys[kkdau pOslash k ccedilOslashe] MsfCkV o OslashsfMV ds

fueamptuZy o ystj tuZy] ystj] dSrsquokcqd] fpV~Bk] lekkstukiexcl] mn~nsrsquo] buosUVordfh] foy vkWQ Dlpsat]

baLVky djuk] ccedilrkouk Vsyh 9-0 frac14fjyht 1-0frac12 Vsyh 9 esa estj UgkWLVesaV] Vsyh 9-0 esa ekbujh ugkWLesaV Vsyh

9-0 dks baLVkWy djuk] fDVosfVax Vsyh] ykblsal esUw] Vsyh xksYM frac14eYVh wtjfrac12 dks fDVosV djuk] jftfLVordfax

Vsyh] osyhMsfVax VSyh] VSyh MkVk ekbxzsrsquoku Vwy] vubaLVkWfyax VSyh 9-1 daiuh dh fofk ABC frac14] ch] lhfrac12 ubZ

daiuh dk fuekZk] ubZ daiuh dk fukkZjk] daiuh dks fMyhV djuk] daiuh esa cnyko] daiuh dks can djuk]

daiuh ds QhplZ ys[kkdau dh forsquokskrkiexcl] buosUVordfh QhplZ] LVsVjh QhplZ] VSyh LOslashhu ds dEiksusaV~l] VkbVy

ckj] cVu okj] dsydqysVj] ofdZx fjk] ckgj vkuk] xsVos vkWQ VSyh djssaV LVsVl sfjk dfQxjsrsquoku] tujy]

Uwesfjd flEcYl] vdkmaVbUosUVordfh bUQks fccedilfVax] dusfDVfoVh] ykblsflax kkWIk oa ckgj vkukA

UNIT -II

Budget Introduction Budget Creating Budget Alter A Budget Delete Budget Display

Budget Budget Variance Scenarios

Job Costing Introduction Enabling Or Configure Job Costing In Tally Master Creation

For Job Costing Voucher Type And Voucher Class Job Cost Reports

Reports Introduction Accounting Reports Trial Balance Balance Sheet Profit amp Loss

Cash Flow Statement Fund Flow Statement Ratio Analysis Day Book CashBank

Book Sales Register Purchase Register Outstanding Interest Cost Centers Job Work

Analysis Statistics Inventory Reports

Accounts Groups amp Ledgers Introduction Accounts Group Multiple Group Creation

Display Group Alter Group Multiple Ledgers Display Ledger Alter Ledger Voucher

Types

Payroll Accounting Introduction To Activate Payroll In Tally 9 Payroll Menu Display

Pay Heads Multiple Group Creation Employee Creation Salary Detail Attendance

Attendance Type Voucher Creation

ctVampccedilLrkouk] ctV cukuk] ctV esa cnyko] ctV dks gVkuk] ctV oSfjalA ctV fMLIys] flusfjks] tkWc

dkWfLVax ccedilLrkouk VSyh esa tkWc dkWfLVax dks dkWufQxj] tkWc dkWfLVax dk ekLVj cukuk] okAringpj Jskh o

ccedildkj] tkWc dkWLV fjiksVlZ] fjiksVZ~l amp ccedilLrkouksa] vdkfUVax fjiksVZ] ryiV] fpV~Bk] ykHk oa gkfu] dSrsquok parayks

LV~VsesaV] QaM parayks LVs~VesaV] vuqikr forsquoyskkksa] Ms cqd] jksdM+ cghcSad cgh] foOslash jftLVj] Oslash jftLVj]

vkAringVLVksaafx] Ckt] ykxr dsUnz dkZ dk forsquoyskk] lkaf[dh] ys[kkdau lewg o [krkSuh eYVhiy xqzi cukuk]

eYVhiy ystj] ystj cnyuk] okAringpj ds ccedildkj isjksy ys[kkdauampccedilLrkouk] isjksy dks VSyh 9] isjksy esUw] is

gsM ns[kuk] eYVhiy xzqi cukuk] deZPkkjh cukuk] osru otZu mifLFkfr] mifLFkfr ccedildkj] okAringpj cukuk] iSjksy

fjiksVZ]

UNIT- III

Export amp Import Introduction Export Import ODBC Compliances

Cost Centre Introduction Cost Centre Creating Cost Centre Display Cost Centre

Alter Cost Centre Cost Category Create Cost Categories Display Cost Categories

Alter Cost Categories Voucher Entry Cost Centre Class Creating Cost Centre Invoice

Entry Using Cost Centre Reports Related To Cost Centre

Foreign Currencies Introduction Foreign Currency Create Foreign Currency Alter

Foreign Currency Display Foreign Currency Exchange Rate Entry Voucher Entry

Using Foreign Currency Voucher Entry Through Forex Journal Voucher Class Reports

Related To Foreign Currency

Interest Introduction Interest Simple Mode Interest On Outstanding Balances

Reports On Interest Calculated On Outstanding Balances Advanced Parameter Mode

Interest Calculation Transaction By TransactionVoucher Interest At Fixt Rate Voucher

Interest At Variable Rate Statement Of Interest Due On Invoice Interest Reports

Interest Voucher Class

vkkrampfukZramp ccedilLrkouk] fukZr] vkkr] vks-Mh-ch-lh (ODBC) dEiykbal dkWLV lsUVj amp ccedilLrkouk] dkWLV

dSVsfxjh okAringpj UVordfh] dkWLV lsavj Dykl] dkWLV lsaVlZ lacakh fjiksVZlA

fonsrsquokh eqnzkiexclampccedilLrkouk] fonsrsquokh eqnzk dks fOslashsV djuk] vYVj fonsrsquok eqnzk] fMlIy fonsrsquokh eqnzk] Dlpsat nj dh

UVordfh okAringpj UVordfh] tuZy okAringpj Dykl fjiksVZ ls lacafkr fonsrsquokh eqnzk

Cktamp ccedilLrkouk] Ckt] flEiy dksM vkAringV LVsfMax cSysal ij Ckt dh xkuk djds fjiksVZ cukuk] Mokal

isjkehVj eksM] VordfkUtsDluokAringpj ij LFkkbZ nj ls Ckt dh xkuk] oSjhoy nj ls okAringpj Ckt dh xkuk]

buokbl ij M~w Ckt dk fjdkMZ k foojk] Ckt lacakh fjiksV~Zl] Ckt dh okAringpj DyklA

UNIT- IV

Printing Introduction Cheque Printing Of Cheque Multi Account Printing Options

General Purchase Printing Sales Transaction Receipt Voucher JournalContra

DebitCredit Note Reminder Letter Confirmation Statement Reports Printing Button

Related

Bank Reconciliation Introduction Bank Reconciliation In Tally 9 Configuration Of

Bank Reconciliation

Security Control Introduction Security Levels Access Type

fccedilfVax amp ccedilLrkouk] pSfccedilfVax] eYVh vdkAringaV fccedilfVax] fccedilfVax vkWIrsquoku fccedilfVax QkWesZV~l] lkekU] Oslash fccedilfVax]

foOslash fccedilfVax fjlhIV okAringpj] tujydkiexclVk] MsfcVOslashsfMV uksV] fjekbaMj ysVj duQesZrsquoku foojk] fjiksVZ

fccedilfVaax] fccedilfVax ls lacafkr cVu]

cSad fjdfUlfyrsquokuamp ccedilLrkouk] VSyh 9 esa cSad fjdfUlfyrsquoku] cSad fjdfUlfyrsquoku dh dfUQxjsrsquoku oa lqjkk

fua=k amp ccedilLrkouk] lqjkk Vscy] Dlsl VkbiA

UNIT V

Backup amp Restore introduction Group Company Create a Group Company Alter a

Group Company Tally Audit Splitting Company Data

Inventory Introduction Stock Group Stock Item Stock Categories Godowns Units Of

Measures Rate Of Duty Inventory Vouchers Reorder Level Inventory Reports Inventory

Info Inventory Books Statement Of Inventory Batch Wise Details Price List

cSdvi o jh LVksj amp ccedilLrkouk] xqzi daiuh] xqzi daiuh cukuk] xqzi daiuh dks cnyuk] VSyh vadskk] fjIyfVax

daiuh MkVk iqjkuh daiuh dks fMyhV djuk] bUosVordfh amp ccedilLrkouk] LVkWd xqzi baVe LVkWdA

References

1 Computer Accounting With Tally 72 (Firewall Media Luxmi publication pvt

ltd)

2 Accounting Technician Course A Mukharjee amp Hanif (Tata McGraw-

Hill Education)

3 Financial Accounting on computer Using Tally Namrata Agarwal (Dream

Tech Press India) Tally 90 (Computer World

Publication)

Note Latest edition of text books may be used

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject

Name

Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Tota

l

Theor

y

Practic

al Majo

r

Mino

r

Session

al

End

Sem

Ter

m

wor

k

CORE DISCIPLINE-COMPULSORY

CBCO

602

Corporate

Accounting

3

(2+1+0

)

50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT I

Issue of Shares Forfeiture Reissue of shares and buy back of shares Redemption of

Preference Shares Issue amp Redemption of Debentures

varsquokks dk fuxZeu] gjk] iqufuxZeu oa varsquokks dh iqu[kjhnA iwokZfkdkj varsquokksa dk kksku] _k i=ksa dk fuxZeu

oa kkskuA

UNIT II

Final Accounts of Companies (Including calculation of managerial remuneration)

Declaration of dividend Profit and Loss Appropriation Account and disposal of Profits

Calculation of Pre and Post incorporation Profit Loss

dEifuksa ds vafre ys[ks frac14ccedilcakdh ikfjJfed dh xkuk lfgrfrac12 ykHkkarsquok dh kkskkkA ykHkampgkfu fukstu

[kkrk oa ykHkksa dk fuiVkjkA lekesyu ds iwoZ oa ipkr~ ds ykHkampgkfu dh xkukA

UNIT III

Valuation of Goodwill and Shares Methods of Valuation Accounts of Public Utility

Companies (Electricity Company)

[kfr vkSj varsquokks dk ewYkadu] ewYkadu dh fofkkWA lkoZtfud miksfxrk daifuksa ds [kkrs frac14fo|qr dEiuhfrac12A

UNIT IV

Meaning of Holding and Subsidiary Company Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company Accounting for liquidation

of companies

lw=kkjh oa lgkd dEiuh dk vFkZA lw=kkjh dEiuh dk lesfdr fpV~Bk rSkj djuk frac14d lgkd dEiuh

ds lkFkfrac12] dEifuksa ds ifjlekiu ds fys ys[kkaduA

UNIT V

Accounting for Merger as per AS 14 Internal Reconstruction of a company as per

Indian Accounting Standared 14 (Excluding inter company holdings and reconstruction

shcheme)

Hkkjrh ys[kkadu ekud 14 ds vuqlkj daifuksa dk lafoyuA dEiuh dk vkarfjd iquZfuekZk ys[ks

frac14varjampdEiuh kkjk vkSj iqufuekZk kstuk dks NksM+djfrac12

Practicals

References

1 Company Accounts Universal PublicationAgra ndash Mangal Ramesh

2 Company Accounts Sultan Chand and Sons New Delhi ndash Gupta

RLRadhaswamy M

3 Corporate Accounting Vikas Publishing House New Delhi ndash

Maheshwari SN

4 Corporate Accounting in Hindi and English (both) College Book House Jaipur

ndash Modi Oswal and SKKhatik

5 Corporate Accounting Devi Ahilya Prakashan Indore ndash Mehta

Brahmbhatt

6 Corporate Accounting A Karim amp Khanna ( Sahitya Bhawan

Publication)

7 Corporate Accounting Abdul Karim (Sahitay Bhawan Publication

8 Corporate Accounting SK Singh ( Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

CORE DISCIPLINE-COMPULSORY

CBCO6

03

Financial

Market amp

Investment

Management

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

An overview of Financial Markets in India - Money Market and Capital Market

Composition and Structure (a) Acceptance Houses (b) Discount Houses (c) Call Money

Markets

Hkkjr esa foUgravekh cktkj dk d ifjn`rsquoA

eqnzk amp cktkjamp Hkkjrh eqnzk cktkj dh nrsquokk oa lajpuk x`g kpuk eqnzk cktkjA

UNIT- II

Capital Market Security Markets (a) New issue Markets (b) Secondary Markets

Functions and Role of Stock Exchange Stock Exchanges National Stock Exchange

(NSE) Bombay Stock Exchanges (BSE)

Investors Protection Grievance Concerning Stock Exchange Dealings and their

Removal Grievance cell in Stock Exchange Security Exchange Board of India (SEBI)

iwath cktkj] ccedilfrHkwfr cktkj frac14vfrac12 uohu fuxZeu cktkj frac14cfrac12 frhd cktkj] LdUk foikh ds dkZ oa Hkwfedk]

Ldak foikh] usrsquokuy LVkWd Dlpsat] eqcabZ LVkWd DlpsatA

fofuksDrk lajkk] LdUk fofue Oogkjksa ls lacafkr frsquokdkr] ifjrkskk vkSj mudh foeqfDr] LdUk fofue

esa frsquokdkr fuokjk ccedildksB] Hkkjrh ccedilfrHkwfr fofue cksMZ frac14lschfrac12

UNIT- III

Financial Services Merchant Banking-Factions and Role SEBI Guidelines Credit

Rating concept Functions and Types

foUgravekh lsoka ampepsZUV cSafdax dkZ vkSj Hkwfedk Hkkjrh ccedilfrHkwfr fofue eaMy ds fnrsquokk funsZrsquok lk[k nj

fukkZjkamp vokkjkk] dkZ oa ccedildkjA

UNIT- IV

Investment Meaning Nature Objectives and Process Types of Investment

Alternatives of investment Negotiable and Non-Negotiable Investment Security

Analysis-Fundamental Economic Industrial and Technical Analysis

fofuksx amp vFkZ] ccedild`fr] mn~nsrsquo] ccedilfOslashk] fuosrsquok ds Otildedkj fofuksx ds fodYi] fofue lk foys[k oa xSj

fofue lk foys[kA

ccedilfrHkwfr forsquoyskk amp vkkkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh forsquoyskk

UNIT- V

Measurement of Return and Risk Systematic and Unsystematic Risk Security Risk

and Return Analysis Efficient Market Hypothesis Semi Strong and Strong Market

Capital Assets pricing Model

ccedilRk oa tksf[ke dh eki] OofLFkr oa vOofLFkr tksf[ke] ccedilfrHkwfr tksf[ke oa ccedilRk forsquoyskk lke

cktkj ifjdYiuk amp detksj] lg lqnlt+ iwath laifUgravekkWa ewY vfHkdYiA

References

1 Gupta SB Monetary Honrsquosning of India SChand New Delhi

2 Khan MY Indian Financial System Theory and Practice Tata

(Mc Graw Hill New Delhi)

3 Rastogi RP Investment management

4 Pendian P Security Analysis and Portfolio Management

5 Fischor and Renold Security Analysis and Portfolio Management

6 Reserve Bank of India Bulletins

7 Reserve Bank of India Annual Report (s)

8 Financial Market amp Investment

management Dr Sinha amp Varsha (Sahitya Bhawan Publication)

9 Financial Market amp Investment

Management Dr Satish Kumar Sahu (Sahitya Bhawan Publication)

AISECT UNIVERSITY Hazaribagh (JH)

SCHEME OF EXAMINATION

DEPARTMENT COMMERCE

Subject

Code

Subject Name Credits

Maximum marks Allotted Duration of

Exam

Theory Practical

Total Theory Practical Major Minor Sessional

End

Sem

Term

work

ELECTIVE COURSE INTER DISCIPLINARY

CBCP601

Money amp

Financial

System

3

(2+1+0) 50 20 30 - - 100 3 Hrs -

Pattern

The question paper will consist of six questions Question no 1 will have 10 objective

type questions of 10 marks covering entire syllabus Objective questions should have

right mix of questions to test the logic problem solving skill and reasoning Each

objective question should have four choices to pick up from Remaining five questions

will carry 08 marks each one from each of the five units of the syllabus and may have

internal choice These five questions will have two parts A amp B preferably one

theoretical and other numericalshort notes Questions should test the concepts

knowledge and application Candidates are required to answer all the questions

Syllabus

UNIT -I

Money- Evolution of money Functions of money constituents of money supply in India

(M1M2M3M4) ndash meaning and changing relative importance of each High powered

money Meaning amp uses Sources of change in high powered money

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UNIT- II

Finance- Role of Finance in an economy kinds of Finance Components of Financial

System financial intermediaries markets amp instruments amp their functions

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UNIT -III

Commercial Banking Definitions of Bank-functions of Commercial banks amp

Importance of Comm banks Balance sheet of a commercial banks Non performing

assets of commercial banks- Couses amp remedies

Process of credit creation of comm Banks amp its limitations

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UNIT- IV

Indian Banking Regional rural banks Lead bank scheme NABARD Functions amp

performance Development Banks and other non banking financial institutions their

main features Unregulated credit Markets in India-main features

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UNIT -V

Reserve Bank of India Objective organization Functions and working -instruments of

credit control Main feature of monetary policy since independence

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References

1 Money amp Financial System Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

2 Mudra Evam Vittya Padhatiya Dr Sinha Varshney amp Ratan Sahitya

Bhavan Publication

3 Reserve Bank of India Bulletins

4 Money amp Financial Systems Dr Sinha amp Varsha (Sahitya Bhawan

Publication)

5 Money amp Financial Systems Dr Satish Kumar Sahu (Sahitya Bhawan

Publication)

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