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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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
AISECT UNIVERSITY Hazaribagh (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
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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)