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M.G.S. UNIVERSITY, BIKANER SYLLABUS SCHEME OF EXAMINATION AND COURSES OF STUDY FACULTY OF COMMERCE B.Com. PART - I EXAMINATION - 2016 ch-dkWe- ikVZ & I ijh{kk (10 + 2 + 3 Pattern) ‚Íÿ¸ ¬˝∑§Ê‡ÊŸ ◊ÁãŒ/U ŒÊ™§¡Ë ⁄UÊ«∏ (Ÿ„UM§ ◊ʪ¸), ’Ë∑§ÊŸ⁄U z (⁄UÊ¡.)

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M.G.S. UNIVERSITY,BIKANER

SYLLABUS

SCHEME OF EXAMINATION ANDCOURSES OF STUDY

FACULTY OF COMMERCE

B.Com. PART - I EXAMINATION - 2016

ch-dkWe- ikVZ & I ijh{kk(10 + 2 + 3 Pattern)

‚Íÿ¸ ¬˝∑§Ê‡ÊŸ ◊ÁãŒ⁄UŒÊ™§¡Ë ⁄UÊ«∏ (Ÿ„UM§ ◊ʪ¸), ’Ë∑§ÊŸ⁄U z (⁄UÊ¡.)

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2 / Syllabus / B.Com. Part - I

NOTICE

1. The Ordiances Governing the examination in the Faculties of Arts,

Fine Arts, Social Sciences, Science, Commerce, Management,

Engineering, Education and Law are contained in separate book-

let. The students are advised to the same.

2. Changes in Statutes / Ordinances / Rules/ Regulations / Syllabus

and Books may from time to time, be made by amendment or

remaking, and a candidate shall, except in so far as the University

determines otherwise comply with any changes that applies to

years he has not completed at the time of change.

3. In each paper, 10 questions will be set, 2 questions from each

unit. Candidates have to answer five questions in all taking at

least one question from each unit.

4. The syllabus is given in both the languages i.e. Hindi & English,

if there is any discrepency, English version will be authentic.

5. The list of text books/ Recommended books/Reference Books

as approved by the various B.O.S. are printed along with the

English version only.

Note : The decision taken by the Academic Council shall be final.

lwpuk1- dyk] yfyrdyk] lkekftd foKku] foKku] okf.kt;] izcU/ku vfHk;kfU=dh] f'k{kk ,oa

fof/k ladk; dh ijh{kkvksa ls lEc) v/;kns'k ¼vkMhZusal½ i`Fkd iqfLrdkvksa eas ladfyr gSa(Nk=ksa dks lykg nh tkrh gS fd mudks ns[ksa(

2- le;≤ ij la'kks/ku ;k iqufuekZ.k dj vf/kfu;ekas@v/;kns'kksa@fu;keksa@ fofu;ekasikB~;Øeksa o iqLrdksa esa ifjorZu dj vf/kfu;eksa@v/;kns'kksa@fu;keksa@ fofu;eksa ikB~;Øeksao iqLrdksa eas ifjorZu fd;k tk ldrk gS rFkk fdlh Hkh ifjorZu dks] Nk= dks ekuuk gksxktks ikB~;Øe ds mu oxksZa ds fy, ykxw gks ftls ifjorZu ds le; iwjk ugha fd;k gks] c'krsZfd fo'ofo|ky; us vU;Fkk izdkj ls NwV u ns nh gksA

3- izR;sd iz'u&i= esa nl iz'u gksaxsA ik¡p [k.Mksa eas ls izR;sd eas nks iz'u gksaxsA Nk= dks ik¡piz'uksa dk mÙkj nsuk gksxk] ijUrq izR;sd [k.M esa ls ,d iz'u dk mÙkj vfuok;Zr% nsukgksxkA

4- ikB~;Øe fgUnh ,oa vaxzsth nksuksa Hkk"kkvkas esa fn;k gqvk gSA ;fn dksbZ folaxfr izrhr gksrhgS rks vaxzsth ikB~;Øe dks gh izkekf.kd ekuk tk;A

5- fofHkUu ikB~;Øe eaMyksa }kjk Lohd`r ikB~;iqLrdkas@laLrqr iqLrdksa@lanHkZ iqLrdska dhlwph vaxzsth ikB~;Øe esa miyC/k gSA

uksV % fo|k ifj"kn~ }kjk fy;s x;s fu.kZ; vfUre gksaxsA

© M.G.S. UNIVERSITY, BIKANERPublished by : SURYA PRAKASHAN MANDIR, BIKANER M. : 9829280717

For M.G.S. University, Bikaner

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Syllabus / B.Com. Part - I / 3

B.Com. Part - I ExaminationCONTENTS

Subjects Page No.Scheme of Examination 3Distribution of Marks 4Compulsory Suject :1. (A) General Hindi 5

(B) General English 8or Elementary Hindi (in lieu of Comp. Hindior Non Hindi speaking students)or History of Indian Civilization

2. Elementary Computer Applications 93. Environmental Studies 11Qualifying Course (For Non - Commerce Students)4. Business Studies and Banking 145. Book Keeping 15Core Subjects :6. Accountancy & Business Statistics 177. Business Management 218. Economic Administration and Financial Management 23Additional Optional Subjects9. Garment Production & Export Management 27Vocational Subjects :10. Computer Applications 3111. Tourism & Travel Management 3312. Foreign Trade Management 34

B.Com. Part I(10 + 2 + 3)

SCHEME OF EXAMINATION

The number of paper and the maximum marks for each paper togetherwith the minimum marks required for a pass are shown against each sub-ject seperately. It will be necessary for a candidate to pass in the theory partas Classification of successful cnadidates shall be as follows :First Division 60% of the aggregate marks prescribed at (a) Part ISecond Division 40% Examination, (b) Part II Examination,

(c) Part II examination, taken together.All the rest shall be declared to have hassed the examination, if they obtainthe minimum pass marks in each subject viz. 36% no division shall beawarded at the part I and Part II Examination.

ijh{kk ;kstuk

ç'u la[;k rFkk çR;sd fo"k;kuqlkj mÙkh.kkZd ds lkFk iw.kkaZdksa dks çR;sd fo"k; esavyx ls çLrqr fd;k x;k gSA Nk=ksa dks tgka Loh—r gS ogka lS)kfUrd o çk;ksfxd

]

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4 / Syllabus / B.Com. Part - I

Hkkxksa esa iFkd&iFkd mÙkh.kZ gksuk vfuok;Z gSA mÙkh.kZ Nk=ksa dk oxZdj.k fuEu çdkj gksxk&çFke Js.kh 60 çfr'kr Hkkx 1] 2 ,oa 3 dh ijh{kk ds lEiw.kZf}rh; Js.kh 48 çfr'kr vadks dks feykdj vkadyu gksxkA'ks"k lHkh dks dsoy mÙkh.kZ ?kksf"kr fd;k tk,xk] c'krsZ fd os çR;sd fo"k; esa U;wuremÙkh.kkaZd çká dj ysrs gSa vFkkZr 36 çfr'krA çFke ,oa f}rh; Hkkx ¼ikVZ 1 ,oa Hkkx

2½ ijh{kk esa dksbZ Js.kh ?kksf"kr ugha dh tk;sxhADISTRIBUTION OF MARKS

S.N. Name of the No. of Duration Max. Min. PassSubject/Papers Papers Marks Marks

Compulsory Subject :

1. General Hindi or English 3hrs. 100 36

or Ele. Hindi (in lieu of G. Hindi)

or History of Indian Civilization

(in lieu of G. Hindi) for

foreigh students

2. Elemantary Computer Theory 2hrs. 60 22

Applications Pratical 2hrs. 40 15

3. Environmental Studies Theory 2hrs. 100 36

Qualifying Course :4. Business Studies & Banking 3 hrs. 50 18

(For non Commerce Students only)

5. Book-Keeping 3 hrs. 50 18

(For non Commerce Students only)

Core Subjects :

6. Accountancy & Business Statistics1. Financial Accounting 3hrs. 100 } 200 722. Business Statistics 3hrs. 100

7. Business Management

1. Management 3hrs. 100 } 200 722. Business Law 3hrs. 100

8. Economic Administration & Financial Management1. Business Economics 3hrs. 100 } 200 722. Economic Envoronment in India 3hrs. 100

Additional Optional Subject :-

9. Garment Production and

export Management Paper-I 3hrs. 60 } 120 44Paper-II 3hrs. 60

Practical 4hrs. 80 28

Vocational Subjects :

10. Computer Applications

Paper-I 3hrs. 65 } 130 23

}

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Syllabus / B.Com. Part - I / 5

Paper-II 3hrs. 65 23

Practical 3hrs. 70 26

11. Tourism & Travel Paper-I 85

Management Internal 15 200 72

Paper-II 85 }Internal 15

12. Foreign Trade Paper-I 85

Management Internal 15 200 72

Paper-II 85 }Internal 15

Note :

(i) One of the additional subject may be offered in under graduate,

Commerce Class in addition to compulsory paper and the three core

subject of commerce faculty. The marks of the additional optional sub-

ject and compulsory papers shall not be counted towards awarding of

division.

(ii) If the candidate passes in the particular addl., subject same shall be

mentioned in marks-sheet and degree.

(iii) The candidate have to clear the General Hindi and General English in

the three chance.

(iv) Non-appearance or absence in the examination of complusory paper

will be counted as a chance.

(v) The candidate have to clear the complusory papers Elementary Com-

puter Application and Environmental Studies in 3 years

(vi) Non-Commerce students are required to clear qualifying both papers

along with B.Com. Part-I.

❍❍❍❍❍❍❍❍❍❍❍❍❍❍❍

1- lkekU; fgUnh1- lkekU; fgUnh1- lkekU; fgUnh1- lkekU; fgUnh1- lkekU; fgUnhle; 3 ?k.Vs mÙkh.kkZad % 36 iw.kkZad & 100

bdkbZ & 1¼d½ x| Hkkx %& fu/kkZfjr jpuk,¡ %&1- Hkkjro"kZ dh mUufr dSls gks ldrh gS & HkkjrsUnq2- esjk thou & izsepUn3- etnwjh vkSj izse & iw.kZ flag4- Hkkjrh; laLÑfr dh nsu & gtkjh izlkn f}osnh5- lksuk & egknsoh oekZ ¼js[kkfp=½6- jk"Vªfirk egkRek xka/kh & eqfDrcks/k7- lokyksa dh uksd ij & eksgu jkds'k8- xfnZ'k ds fnu & xqy'ksj vgen [kku ^'kkuh*9- fuUnk jl & gfj'kadj ijlkbZa ¼O;aX;½10- usrk ugha ukxfjd pkfg, & jke/kkjh flag fnudj11- vkt Hkh [kjs gSa rkykc & vuqie feJ

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6 / Syllabus / B.Com. Part - I

bdkbZ & 2¼[k½ i| Hkkx %& fu/kkZfjr jpuk,¡ %&1- v;ks/;kflag mik/;k; gfjvkS/k* & deZohj2- eSfFkyh'kj.k xqIr & Hkwyksd dk xkSjo ¼Hkkjr&Hkkjrh½

¼Hkwyksd dk xkSjo----vkt Hkh dqN [kM+s gSaA½ lans'k ;gk¡ eSa ugha LoxZ dk yk;k ¼lkdsr&vkBoka lxZ½ ¼fut j{kk dk vf/kdkj----------mPp Qy tSlkA½

3- lw;ZdkUr f=ikBh fujkyk* & rksM+rh iRFkj4- t;'kadj izlkn & v:.k ;g e/kqe; ns'k gekjk]

¼pUnzxqIr ls½ gekjk I;kjk Hkkjro"kZ ¼LdUnxqIr ls½

5- lqHknzk dqekjh pkSgku & >k¡lh dh jkuh6- gfjoa'kjk; cPpu & iFk dh igpku7- f'ko eaxy flag lqeu & ifjp; ¼fgYyksy ls½8- dsnkj ukFk vxzoky & tc&tc eSaus mldks ns[kk]

;g /kjrh ml fdlku dh9- ukxktqZu & izsr dk c;ku10- Hkokuh izlkn feJ & xhrQjks'k11- rkjkizdk'k tks'kh & vk js vk ckny12- ljy fo'kkjn & ;gh ,d nnZ] vuqHkwfr lq[k] ,d

vuqHkwfr] ifjokj ds pkj fp= ¼[kkeks'khds jax ls½

bdkbZ & 31- la{ksi.k2- yksdksfDr] eqgkojs3- 'kq)hdj.k

¼d½ 'kCn 'kq)hdj.k¼[k½ okD; 'kq)hdj.k

bdkbZ & 4ikfjHkkf"kd 'kCn'kCn ;qXeiYyoui= ¼izk:i½

bdkbZ & 5fucU/k

ijh{kdksa ds fy, funsZ'k %&1- iz'u i= bdkb;ksa esa foHkDr gksA2- izR;sd bdkbZ ls funsZ'kkuqlkj O;k[;kRed ,oa vkykspukRed iz'u iwNs tk,¡A3- izR;sd bdkbZ ls O;k[;kRed ,oa vkykspukRed iz'uksa dks fujUrj Øe ls iwNk

tk,A

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Syllabus / B.Com. Part - I / 7

4- ikB~;Øe esa dqN u dqN cnyko gksrk jgrk gS] vr% ijh{kd iwoZorhZ iz'u i=dks izek.k u ekusaA

foLr`r vad foHkktubdkbZ & 1

¼v½ pkj O;k[;k,¡ iwNh tk;saxh ftuesa ls nks O;k[;k,¡ djuh gksaxhA'kCn lhek & 150 vad&6 6x2¾12

¼c½ pkj vkykspukRed iz'u iwNs tk;saxs ftuesa ls nks iz'u djus gksaxsA'kCn lhek & 250 vad&7 7x2¾14

bdkbZ & 2¼v½ pkj O;k[;k,¡ iwNh tk;saxh ftuesa ls nks O;k[;k,¡ djuh gksaxhA

'kCn lhek & 150 vad&6 6x2¾12¼c½ pkj vkykspukRed iz'u iwNs tk;saxs ftuesa ls nks iz'u djus gksaxsA

'kCn lhek & 250 vad&7 7x2¾14

bdkbZ & 3¼v½ la{ksi.k 5¼c½ yksdksfDr o eqgkojs 5¼l½ 'kqf)dj.k %&

¼d½ 'kCn 'kq)hdj.k 5¼[k½ okD; 'kq)hdj.k 5

bdkbZ & 4¼v½ ikfjHkkf"kd 'kCn 4¼c½ 'kCn ;qXe 4¼l½ iYyou 5¼n½ i= ¼izk:i½ 5

bdkbZ & 5fucU/k&fdlh Hkh fo"k; ij ik¡p fucU/k iwNs tk;saxs ftuesa ls ,d djuk gksxkA 10

izkjfEHkd fgUnh¼lkekU; fgUnh ds LFkku ij dsoy vfgUnh Hkk"kh {ks=ksa ls vk;s gq, fo|kfFkZ;ksa ds fy,½

le; & 3 ?k.Vs mÙkh.kkZad & 36 iw.kkZad & 100ikB~;Øe %&1- x| laxzg

¼d½ thouh & izsepUn % yegh esa tUe ,oa vfUre chekjh & ve`rjk;¼dye dk flikgh ls½¼[k½ vkRedFkk & viuh [kcj % ikaMs; cspu 'kekZ ^mxz* ¼^viuh [kcj* ls½

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8 / Syllabus / B.Com. Part - I

¼x½ ;k=k lkfgR; & 'kkfUrfudsru esa % jkgqy lkaÑR;k;u ¼^esjh thou;k=k* ls½¼?k½ x| dkO; & x|&dkO; v"Vd % fo;ksxh gfj ¼J)k d.k ls½¼M+½ gkL;&O;aX;&,dyO; us xq# dks vaxwBk fn[kk;k% gfj'kadjijlkbZ¼lnkpkj dk rkcht ls½¼p½ laLej.k & rhl cjl dk lkFkh&jkefoykl 'kekZ % ve`ryky ukxj¼ftuds lkFk ft;k ls½¼N½ js[kkfp= & fxYyw % egknsoh oekZ ¼^esjk ifjokj* ls½¼t½ xks"Bh izlax&^foospuk*&okf"kZdksRlo % foospd ¼^ek/;e*] fnl-]66 ls½¼>½ Mk;jh & izokl dh Mk;jh & dqN fof'k"V iUus % gfjoa'kjk; cPpu¼izokl dh Mk;jh ls½¼¥½ fVIi.kh & gkf'k, ij dqN uksV~l % xtkuu ek/ko eqfDrcks/k ¼,dlkfgfR;d dh Mk;jh ls½¼V½ HksaVokrkZ & Jh ckyÑ".k 'kekZ ^uohu* % iùflag 'kekZ ^deys'k* ¼eSabuls feyk ls½¼B½ i= & iùflag 'kekZ ds i= % la- cukjlhnkl prqosZnh ¼ikjlukFk flag]fo;ksxh gfj] cukjlh nkl prqosZnh] gfj'kadj 'kekZ] ia- Jhjke 'kekZ ,oa ukFkwjke'kekZ ^'kadj* ds uke½

2 - O;kdj.k % 'kCn fopkj] okD; foU;kl] okD; [k.M] in Øe dk Kku rFkkbuesa gksus okyh lkekU; =qfV;ksa dk Kku

3 - ¼d½ eqgkojs ,oa yksdksfDr;ksa dk iz;ksx] okD;ksa esa fjDr LFkkuksa dh iwfrZ] lekufn[kus okys 'kCnksa dk vFkZ] Hksn vFkok okD;ksa esa iz;ksx¼[k½ i= ys[ku vFkok fucU/k

vad foHkktu %&iqLrdksa ij vk/kkfjr 50 vad ¼20$15$15 ds rhu iz'u½O;kdj.k ls lEcfU/kr 20 vad ¼5$5$5$5 ds pkj iz'u laKk] loZuke

fØ;k vkSj fo'ks"k.k laca/kh½jpuk ls lEcfU/kr ¼d½ eqgkojs ,oa yksdksfDr;ka vkfn 10 vad

¼[k½ i= ys[ku 10 vad¼x½ fucU/k 10 vad

GENERAL ENGLISHM.M. 100 Duration : 3 hrs. Min. Marks 36

A. Grammar [10 Marks]w Determinersw Tenses and Concordw Auxiliariesw Prepositions

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Syllabus / B.Com. Part - I / 9

w Basic Sentence PatternsB. Transformations [10 Marks]w Active to Passive Voicew Simple to Compound / Complexw Declarative into Negative/ Interrogativew Direct to Indirect SpeechC.Comprehension [50Marks]w Comprehension of an Unseen Passage[10 Marks]w Comprehension (from the following Texts): Comprehension based

Questions of 10 Marks will be asked from Prose, Short Stories, OneAct Play and Poetry each [40 Marks]

Prosew A.P.J. Abdul Kalam: The Power of Prayerw Martin Luther King: I have a Dreamw Albert Einstein: The World as I see itShort Storiesw Leo Tolstoy: The Three Questionsw Ruskin Bond: A Face in the DarknessOne Act Playw Cedric Mount: The Never Never NestPoetryw R.N. Tagore : Heaven of Freedomw John Donne : Death be not Proudw Swami Vivekanand : Kali the MotherPrescribed Textbook: Impressions: An Approach to English ed. by

Kamlesh S. Bhatt (Trinity)D. Written Composition [30 Marks]w Precis Writing [5 Marks]w Paragraph Writing [10 Marks]w Letter Writing(Formal and Informal)[5 Marks]

w Report Writing[10 Marks]Suggested Readings:

Murphy, Raymond: Intermediate English Grammar ( CUP)Huddleston, Rodney: English Grammar: An Outline (CUP)Greenbaum, Sidney: The Oxford English Grammar (OUP)

HISTORY OF INDIAN CILIVISATION(In lieu of compulsory subject of General Hindi an Foreign Students)

Min. pass Marks 36 Duration 3 hrs Max. Marks 100One paper 1½ Hrs. Duration(A) Outline of Historical Development : Indus Valley and the Aryans.

Rise of Empires-Mauryas and Gupta. Impact of Islam. The Rajputand Akbar. The British Impact. The National Movement Gandhi andNehru.

(B) Social life and Cultural Heritage : Family, Caste, Education, Buddhismand Jainism, Bhakti Movement. Literary and Art Heritage, EpicsKalidas, Tulsida, Tagore, Sanchi Ajanta Temple Architeture, MughalArchitecture. Rajput and Mughal Painting.

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10 / Syllabus / B.Com. Part - I

2. ELEMENTARY COMPUTER APPLICATIONSTheory : Max. Marks: 60 Min. Passing Marks: 22

Duration: 3 Hours Practical: Max Marks 40 Minimum Marks : 15

Time: 3 Hours

Note:1. Passing in theory and practical examination separately shall

be necessary by securing at least 36% marks. Maximummarks for theory will be 60 and maximum marks for practicalpaper will be 40. Minimum marks for theory and practicalshall be 22 and 15 respectively.

2. The theory paper shall consist of 60 objective type questions.Each question will carry 1 mark. Candidates will have to writecorrect answer (A ) or (B) or (C) or (D) in space providedagainst the questions on OMR answer sheet.

roduction to Information Technology, Generation of Computers, Types ofcomputers: Micro, Mini, Mainframe, Super,Architecture of Computer System: CPU, ALU Primary Memory: RAM,ROM, Cache memory, Secondary Memories, Input/Output device,Pointing device.Number System (binary, octal, decimal and hexadecimal) and theirconversions, Logic gates, Languages: machine, assembly and high levellanguages including 3GL, 4GL,Concept of Operating System, need and types of operating systems:batch, single user, multiprocessing, and time sharing, introduction toWindows and its simple commands.Internet: Concept, email services, www, web browsers, search engines,simple programs in HTML, type of HTML document, documentsstructures: element, type and character formatting, tables, frames andforms, E-mail.Word Processing packages: Standard features like toolbar, word wrap,text formatting, paragraph formatting, effect to text, mail merge.Spreadsheet Packages: Type of entries, Simple arithmetic calculations,formula and statistical functions, Different types of charts, Sorting,searching, formatting, printing.Computer Networking: Type of networks, LAN, MAN and WAN, conceptof topology, bridges, routers, gateways, modems, ISDN leased lines,teleconferencing and videoconferencing.E-Commerce: Concept of e-commerce, benefits and growth of e-commerce, e-commerce categories, e-Governance, EDI, electronic fundstransfer on EDI networks Electronic payment system.Laboratory: The laboratory exercise will be designed to help in theunderstanding of concepts of computer and the utilization in the areasoutlined in the theory syllabus. The emphasis should be on practicalusage rather than on theoretical concept only. In addition, DOS, MSWindows, MS Word, MS Excel, MS Power Point packages has to bepracticed in the lab.

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Syllabus / B.Com. Part - I / 11

The practical examination scheme should be as follows:a) Record/ Sessionals 7 marksb) Viva-Voce 8 marksc) Practical Exercise (DOS) 5 marksd) Practical Exercise (MS Windows) 5 markse) Practical Exercise (MS Word) 5 marksf) Practical Exercise (MS Excel) 5 marksg) Practical Exercise (MS Power Point) 5 marks

References:1. Computer Fundamental By P.K. Sinha (BPB Publications)2. Computer Made Easy For Beginners (in Hindi) By Niranjan

Bansal, Jayshri Saraogi3. IT Tools and Applications By Satish Jain, Shashank Jain, Dr.

Madhulika Jain (BPB Publication).4. Rapidex computer Course, Vikas Gupta, Pustak Mahal.

3. ENVIRONMENTAL STUDIESNote.1. The marks secured in this paper shall not be counted in awarding

the division to a candidate.2. The candidate have to clear compulsory paper in three years.3. Non appearing or absent in the examination of compulsory paper will

be counted a chance.The syllables and scheme of examination is as under:

Compulsory in 1st year for all streams at undergraduate levelSCHEME OF EXAMINATION

Time 2 hrs. Max. Marks 100 Min. Pass marks 361. The paper will be of 100 marks.2. There will be no practical/Field work, instead student should be aware

of ecology of local area; the question related to field work of localarea can be asked by paper setter.

3. There will be 100 questions in the paper of multiple choice, eachquestion of 1 mark.

4. There will be no negative marking in the assessment.Core Module syllabus for Environmental Studies for UnderGraduate Courses of All Branches of Higher Education

Unit-1 : The multidisciplinary nature of environmental studies.- Definition scope and awareness.- Need for public awareness.Unit-2 : Natural Resources :- Renewable and non-renewable resources- Natural resources and associated problems.- Forest resources.- Use and over-exploitation.- Deforestation.- Timber exploitation.- Mining- Dams and their effects on forests and tribal people.

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12 / Syllabus / B.Com. Part - I

- Water resources.- Use and over utilization of surface and ground water.- Floods- Drought- Conflicts over water- Dams benefits and problems.- Mineral resources.- Use and exploitation.- Environmental effects of extracting and using mineral resources.- Food resources.- World food problems.- Changes caused by agriculture and overgrazing.- Effects of modern agriculture.- Fertilizer, pesticide problems.- Water logging.- SalinityEnergy resources :- Growing energy needs.- Renewable and non-renewable energy resources.- Use of alternate energy resources.Land resources :- Land as a resource.- Land degradation.- Man induced land slides.- Soil erosion & desertification.Role of an individual in conservation of natural resources. Equitable

use of resources for sustainable system.Unit-3 : Ecosystem:- Concept of an ecosystem.- Structure and function of an ecosystem.- Producers, consumers and decomposers.- Energy flow in the ecosystem.- Ecological succession.- Food chains, food webs and ecological pyramids.- Introduction types, characteristic features, structure and function

of the following ecosystems.- Forest ecosystem.- Grassland ecosystem- Desert ecosystem.- Aquatic ecosystems (ponds, streams, lakes, rivers, oceans estuaries).Unit-4 : Biodiversity and its conservation:- Introduction, definition and diversity at genetic, species and

ecosystem level.- Biogeographically classification of India.- Value of biodiversity, consumptive use productive use, social,

ethical, aesthetic and option values.- Biodiversity at global, national & local levels.- India as a mega-diversity nation.- Hot-spots of biodiversity.- Threats to biodiversity - habital loss poaching of wild life, man-wild

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Syllabus / B.Com. Part - I / 13

life conflicts.- Endangered and endemic species of India.- Conservation of biodiversity – In situ and Ex-situ conservation of

biodiversity.

Unit-5 : Environmental Pollution :- Definition, causes, effect and control measures of- Air pollution.- Water pollution- Soil pollution.- Marine pollution- Noise pollution- Thermal pollution- Nuclear hazards.- Solid waste management : Causes, effects and control measures

of urban industrial wastes.- Role of an individual in prevention of pollution.- Disaster management : Flood, earthquake, cyclone and land

slides.Unit-6 : Social issues and the environment :- From unsustainable to sustainable development- Urban problems related to energy.- Water conservation, rain water harvesting, water shed manage-

ment.- Settlement and rehabilitation of people, its problem of concerns.- Environmental ethics-issues and possible solutions. Ozone layer

depletion, nuclear accidents.- Wasteland reclamation.- Consumerism and waste products.- Environmental protection Act.i. Air ( ) prevention and control of pollution Actii. Wild life protection Actiii. Forest conservation Act.- Issues involved in enforcement of environmental legislation.- Public awareness.Unit-7 : Human Population and the Environment :- Population growth, variation among nations.- Population explosion-Family welfare programme.- Environment and Human health.- Human rights.- Value education.- HIV/AIDS- Women & child welfare.- Role of information technology in environment and human health.Field Work- Visit to a local area to document environmental assets-river/forest/

grassland/ hill/ mountain.- Visit to local polluted site- Urban/rural/industrial/agricultural.

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14 / Syllabus / B.Com. Part - I

- Study of common plants, insects. Birds.- Study of simple ecosystem-Pond, river, hill slope etc.Books recommended :

1 i;kZoj.k v/;;u & oekZ] xSuk] [k.Msyoky] jkor2 i;kZoj.k foKku & ih-lh- f=osnh] xfjek xqIrk3 i;kZoj.k v/;;u & lqjs’k vkesrk] f’kizk Hkkj}kt4 Environmental studies - Pratap Singh, N.S. Rathore, A.N. Mathur

5 i;kZoj.k v/;;u & ckdjs] ckdjs ok/kok6 i;kZoj.k v/;;u & eukst ;kno] vuwiek ;kno

4. BUSINESS STUDIES & BANKING(For Non Commerce Students Only)

SchemeMin. Pass Marks - 18 3 Hrs. Duration Max. Marks - 50Note : In this question paper, 10 questions will be set, 2 from each unit.Candidate have answer 5 questions in all taking at least one question fromeach unit.

Unit - IBusiness - Meaning, Characteristics and importance, Forms of business

organization, Sole trader, Partnerships, Joint stock company, Co-operative,Autonomous corporation (Functions, Importance and Limitations).

Unit - IIOffice departments and activities indexing and filling. Use of mode

equipments in office work. Office communication system.Unit - III

Introduction to business finance : Meaning, Functions and Scope, Goalsand objectives, evolution of corp., Finance objectives and importance.

Unit - IVPricing of securities, Market for corporate and government securities,

New issues market, Merchant banking service, RBI and SBI, Need forprivatization of Banks.

Unit - VMutual Funds - Types, Working of mutual funds, Indian banking structure,

Organization and Problems.Books Recommended :

1- O;kolkf;d laxBu & lsu] tSu ,oa xqIrk2- Business Organisation & Y. K. Bhushan3- Business Organisation & Lata & Mahajan

4- O;kolkf;d laxBu & th- 'kekZ] lqjkuk5- O;kolkf;d laxBu & vkj- lh- vxzoky6- Office Management & P. K. Ghosh

7- foÙkh; izcU/k & ,e- Mh- vxzoky8- cSafdax fof/k ,oa O;ogkj & gjh'k pUnz 'kekZ9- O;kolkf;d laxBu & dksBkjh dqosjk

4- O;kolkf;d v/;;u ,oa vf/kdks"k.k4- O;kolkf;d v/;;u ,oa vf/kdks"k.k4- O;kolkf;d v/;;u ,oa vf/kdks"k.k4- O;kolkf;d v/;;u ,oa vf/kdks"k.k4- O;kolkf;d v/;;u ,oa vf/kdks"k.kvf/kdre vad & 50vf/kdre vad & 50vf/kdre vad & 50vf/kdre vad & 50vf/kdre vad & 50 U;wure mÙkh.kkZad & 18 le; & 3 ?kaVs U;wure mÙkh.kkZad & 18 le; & 3 ?kaVs U;wure mÙkh.kkZad & 18 le; & 3 ?kaVs U;wure mÙkh.kkZad & 18 le; & 3 ?kaVs U;wure mÙkh.kkZad & 18 le; & 3 ?kaVs

bdkbZ 1 % O;olk;] vFkZ] fo'ks"krk,a ,oa egRobdkbZ 1 % O;olk;] vFkZ] fo'ks"krk,a ,oa egRobdkbZ 1 % O;olk;] vFkZ] fo'ks"krk,a ,oa egRobdkbZ 1 % O;olk;] vFkZ] fo'ks"krk,a ,oa egRobdkbZ 1 % O;olk;] vFkZ] fo'ks"krk,a ,oa egRo

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Syllabus / B.Com. Part - I / 15

O;olkf;d laxBu ds :i] ,adkdh O;kikjh] lk>snkjh] la;qDr LdU/k ize.My]lgdkjh] Lok;Ÿk'kk'kh fuxe] dk;Z vkSj egRoA

bdkbZ 2 % dk;kZy; laxBu ,oa izcU/kdk;kZy; foHkkx ,oa fØ;k,a] vuqØe.khdj.k ,oa uRFkhdj.kA dk;kZy; dk;Z esa

vk/kqfud midj.k] dk;kZy; lans'kokgu iz.kkyhAbdkbZ 3 % O;kolkf;d foŸk dk ifjp;

vFkZ] dk;Z ,oa {ks=] y{; ,oa mn~ns';] fuxe dk fodkl] foŸk] mn~ns'; ,oaegRoA

bdkbZ 4 % cSad ,oa izdkjifjHkk"kk] dk;Z] egRo] izdkj] LVsV cSad vkWQ bf.M;k] fjtoZ cSad vkWQ bf.M;kA

bdkbZ 5 % ikjLifjd dks"kizdkj] ikjLifjd dks"kksa dh dk;Ziz.kkyh] Hkkjrh; cSafdax <kapk] laxBu] jk"Vªh;dj.k

leL;k,a] lq>ko] cSadksa ds futhdj.k dh vko'drkA

5. BOOK KEEPING(For Non commerce Students Only)

SchemeMax. Marks 50 Duration 3 Hrs., Min. Pass Marks-18

Note: Note : This paper shall consist of five units. Two questions shall

be set from each unit. Candidates are required to attempt five questions in all

selecting one question form each unit.

Unit IAccounting as a Measurement Discipline. Income Measurement

and related accounting concepts, other Accounting concepts.

Relationship of Accounting with Economics and Statistics. Role of an

Accountant in Society.

Unit IIAccounting process leading to preparation of Trial Balance

including rectification of errors and preparation of Final Accounts (for

non corporate entities) Bank Reconciliation Statement.

Depreciation Accounting including methods thereof. Inventory

valuation.

Unit IIIAccounting for special transactions :

(a) Consignment Accounts

(b) Joint ventures Accounts

(c) Average due date and Account Current.

(d) Bills of exchange and promissory notes.

Unit IVPartnership Accounts. Admission Retirement and Death of

partner and Dissolution of firm.

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16 / Syllabus / B.Com. Part - I

Unite VReceipts and Payments account and Income and expenditure

and Balance Sheet including Accounts of Professional concerns.

Books Recommended :1. Shukla M.C. And Grewal T.S. Advanced Accounts (S. Chand & co.)

2. Gupta R.L. and Radhaswamy M. Advanced Accountancy (Sultan

chand & Sons)

3. Gupata B.D. Financial Accounting

4. Grewal T.S. Elements of Accounts (S. Chand & co.)

5. Jain, Khandelwal, Pareek – Book Keeping

6. Sharma, Bhardwaj, Biyani- Book keeping & Accountancy (Ramesh

Book Depot)

7. P.C. Tulsian : Financial Accounting (Tata Mc Graw Hill Publishing co.)

5. BOOK KEEPING(For Non commerce Students Only)

SchemeMax Marks 50 Duration 3 Hrs, Min. Pass Marks – 18

Note : This paper shall consist of five units. Two questions shall beset from each unit. Candidates are required to attempt five questions in allselecting one question form each unit.

Unit - IAccounting as a Measurement Discipline. Income Measurement

and related accounting concepts, other Accounting concepts. Relationshipof Accounting with Economics and Statistics. Role of an Accountant in Society.

Unit - IIAccounting process leading to preparation of Trial Balance including

rectification of errors and preparation of Final Accounts (for non corporateentities) Bank Reconciliation Statement.

Depreciation Accounting including methods thereof. Inventoryvaluation.

Unit - IIIAccounting for special transactions :

(a) Consignment Accounts(b) Joint ventures Accounts(c) Average due date and Account Current.(d) Bills of exchange and promissory notes.

Unit - IVPartnership Accounts. Admission Retirement and Death of partner

and Dissolution of firm.Unite - V

Receipts and Payments account and Income and expenditure andBalance Sheet including Accounts of Professional concerns.Books Recommended :1. Shukla M.C. And Grewal T.S. Advanced Accounts (S. Chand & co.)2. Gupta R.L. and Radhaswamy M. Advanced Accountancy (Sultan Chand &Sons)3. Gupata B.D. Financial Accounting4. Grewal T.S. Elements of Accounts (S. Chand & co.)5. Jain, Khandelwal, Pareek – Book Keeping6. Sharma, Bhardwaj, Biyani- Book keeping & Accountancy (Ramesh Book Depot)

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Syllabus / B.Com. Part - I / 17

7. P.C. Tulsian : Financial Accounting (Tata Mc Graw Hill Publishing co.)

5- cgh[kkrk5- cgh[kkrk5- cgh[kkrk5- cgh[kkrk5- cgh[kkrk¼dsoy xSj okf.kT; fo|kfFkZ;ksa gsrq½¼dsoy xSj okf.kT; fo|kfFkZ;ksa gsrq½¼dsoy xSj okf.kT; fo|kfFkZ;ksa gsrq½¼dsoy xSj okf.kT; fo|kfFkZ;ksa gsrq½¼dsoy xSj okf.kT; fo|kfFkZ;ksa gsrq½

vf/kdre vad 50vf/kdre vad 50vf/kdre vad 50vf/kdre vad 50vf/kdre vad 50 le; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vsle; 3 ?k.Vs U;wure mÙkh.kkZ ad 18U;wure mÙkh.kkZ ad 18U;wure mÙkh.kkZ ad 18U;wure mÙkh.kkZ ad 18U;wure mÙkh.kkZ ad 18bdkbZ 1 bdkbZ 1 bdkbZ 1 bdkbZ 1 bdkbZ 1 % ys[kakdu % ,d ekiu vuq’kklu] vk;ekiu vkSj mlls lEcfU/kr ys[kkaduvo/kkj.kk,a vU; ys[kkdu vo/kkj.kk,a] ys[kkadu dk vFkZ’kkL= o lkaf[;dh ls lEcU/kA lekt esa ,d ys[kkiky dh HkwfedkAbdkbZ 2 % ryiV dks cukus rd dh ys[kkadu izfof/k] v’kqf);ksa ds lq/kkj] vfUre[kkrksa ds fuekZ.k ¼xSj dEiuh laLFkkvksa ds fy,½] cSad lek/kku fooj.kA gkzl ys[kkaduo mldh fof/k;k¡A LdU/k ewY;kaduAbdkbZ 3 % fof’k"V ysu &nsuksa dk ys[kkadu¼v½ izs"k.k ¼c½ la;qDr lkgl¼l½ vkSlr Hkqxrku frfFk vkSj pkyw [kkrk ¼n½ fofu;e foi= o izfrKk i=bdkbZ 4 % lk>snkjh [kkrs & lk>snkj dk izos’k] lsokfuofÙk ,oa eR;q] lk>snkjh dk fo?kVuAbdkbZ 5 % izkfIr ,oa Hkqxrku [kkrk] vk; O;; [kkrk vkSj fpV~Bk] is’ksoj laLFkkvksa ds[kkrksa lfgrA

6. ACCOUNTANCY & BUSINESS STATISTICSScheme

Duration Max.Mark Min. Pass MarksPaper I 3 hrs. 100

]

20072

Paper II 3 hrs. 100PAPER - I : FINANCIAL ACCOUNTING

Note : : In this question paper 10 questions will be set. 2 questions

from each unit. Candidates are required to attempt five questions in all

selecting one question from each unit.

Unit IHistory and development of Accounting in India since Kautilya.

Generally Accepted Accounting Principles, Conventions and Concepts.

General introduction of Accounting Standards. Insurance Claims, Voyage

Accounts.

Unit IIIssue of Shares, forfeiture and re-issue of forfeited shares.

Buyback of shares, D-mat of Shares, Employees Stock Option Scheme

and Guide Lines of SEBI, issue of debentures and their redemption,

redemption of preference shares.

Unit IIIHire Purchases and Installment Payment Accounts, Royalty

Accounts

Unit IVSectional balancing and Self balancing ledgers, Accounting for

investments and stock market transactions.

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18 / Syllabus / B.Com. Part - I

Unit VDepartmental accounts and Branch accounts (including foreign

branches)

Books Recommended :1. Jangid, Suthar, Agrawal, Mathur,Saxena, Khatri, Mujral- Financial

Accounting ¼foÙkh; ys[kkadu½ (Remesh Book Depot- Jaipur)

2. Jain, Khendelwal, Pareek, S.S. Maheshwari, Modi, Dave : Financial

Accounting (Ajmera Book Co.)

3. Shukla M.C. And Grewal T.S. Advanced Accounts (S. CHand & co.)

4. Agarwal B.D. Company Accounts (Pitamber Publishing House,Delhi)

5. jko ,u-,l-] gsM+k ,e- Mh-] xqIrk ,l-,y-&foÙkh; ys[kkadu ¼vYdk ifCyds’ku½6. Chakraborty, H. Advanced Accountancy (Oxford University Press,

New Delhi)

7. Jain & Narang – Advanced Accounting (Kalyani Publicaton, Delhi)

8. Sehgal & Sehgal – Advanced Accounting (Taxman)

9. P.C. Tulsian : Financial Accounting (Tata McGraw Hill Publishing co.)

Paper –II BUSINESS STATISTICSDuration 3 Hrs. Max. Marks 100

Note : This paper shall consist of five units. Two questions shall

be set from each unit. Candidates are required to attempt five questions

in all selecting one question form each unit.

Unit IMeaning and definition of Statistics. Functions, importance.

Limitations and Distrust of Statistics. Statistical investigation- Meaning,

types and various stages of statistical investigation. Objectives &

Methods of sampling Essentials of Sampling, Sampling and Non sampling

error. Size of sample. Collection, editing, classification and tabulation of

data. Methods of collection of primary and secondary data. Schedule &

questionnaire. Editing of data. Meaning & definitions of classification,

characteristics of classification, objectives and types of classification,

statistical series. Meaning and definition of Tabulation- objectives,

importance & limitations of tabulation, difference between classification

& tabulation, essentials of a good table. Kinds of table.

Unit IIGraphic presentation of frequency distribution and histograms,

one and two dimensional diagram. Measures of central tendency,

meaning and definition of central tendency, utility & importance,

determination of statistical averages, essential properties of an ideal

average. Types of statistical averages. Arithmetic Mean (Simple and

Weighted), Median (including Quartiles, Deciles and Percentiles), Mode,

Geometric Mean, Harmonic Mean (Simple & Weighted), Death Rates.

Choice of suitable average, limitations of averages.

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Syllabus / B.Com. Part - I / 19

Unite IIIMeasures of dispersion & Skewness : Meaning & definition of

Dispersion- Objectives and importance of measuring dispersion, absolute

& relative measures of dispersion, essential characteristics of a good

measure of dispersion, inter-relationship between different measures of

dispersion, Lorenz curve, Selection of an appropriate measure of

dispersion. Skewness, Meaning, Test of Skewness, Measures of

Skewnees, Methods of measuring Skewness, difference between

dispersion and Skewness.

Unite IVCorrelation and Regression : Meaning & definition of Correlation-

types of correlation, methods of determining correlation, measurement

of correlation in time series, lag and lead in correlation. Regression

analysis : concept, meaning, Utility, types, difference between correlation

& regression, linear correlation & regression analysis, standard error of

estimates, methods of computing regression lines, conceptual framework

& their application in business.

Unit VIndex Number: concept, utility, methods, simple and weighted

average of relatives and aggregative index numbers.

Analysis of Time Series: theories of time series, decomposition

of time series, analysis of trend (excluding seasonal variations),

application of time series in business.

Books Recommended:

1- vksloky] tkafxM+] vxzoky] lqFkkj] xxZ O;kolkf;dh lkaf[;dh] jes'k cqd fMiks] t;iqj2. Gupta S.R. – Statistical methods (Sultan Chand & Sons, New Delhi)

3. Gupta S.N. Statistical methods (Sahitya Bhawan, Agra)

4. Gupta S.C. – Statistical Methods.

5. ukxj ds ,u- % lkf[;dh ds ewy rRo ¼ehuk{kh izdk’ku] esjB½6- ;kno vkj-ds- feÙky] ,l-,u- rFkk tSUk ,e-,y-lkaf[;dh; fof/k;ka7- xks;y ds-lh- jaxk vkj-ds- xqIrk ch-,y- xks;y vkj-ds-&lkaf[;dh; fof/k;ka vtesjk

cqd dEiuh] t;iqjA

6- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh6- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh6- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh6- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh6- ys[kkdeZ ,oa O;kolkf;d lkaf[;dh;kstuk;kstuk;kstuk;kstuk;kstuknks ç’u i= U;wure mÙkh.kk±d 72 vf/kdre vad 200çFke ç’u i= le; 3 ?k.Vs vf/kdre vad 100f}rh; ç’u i= le; 3 ?k.Vs vf/kdre vd 100

ç’u i= 1 foÙkh; ys[kkaduuksV % % izR;sd iz'u i= esa nl iz'u gkasxs& ikap bdkb;ksa esa ls izR;sd ls

nks&nksA Nk= dks izR;sd bdkbZ esa ls ,d iz'u dk p;u djrs gq, dqy ikap iz'uksads mÙkj nsus gksxasA

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20 / Syllabus / B.Com. Part - I

bdkbZ 1Hkkjr esa ys[kkadu dk bfrgkl ,ao fodkl&dksfVY; lsA loZekU; Lohd`r

ys[kkadu fl)kUr] ijEijk o vo/kkj.kk,aA ys[kkadu ekudksa dk lkekU; ifjp;] cheknkok lECkU/kh [kkrs] tgkth ;k=k ys[ksA

bdkbZ 2va'kks dk fuxZeu] v'kksa dks tCr djuk ,oa tCr v'kksa dk iqufuxZeu] v'kksa dh

iqu% [kjhn] va'kksa dk Mh&eSV] deZpkjh LdU/k fodYi ;kstuk] lsch ds fn'kk funZs'k]_.k i=ksa dk fuxZeu ,o a'kks/ku] vf/keku va'kksa ds 'kks/kuA

bdkbZ 3fdjk;k Ø; ,oa fdLr Hkqxrku [kkrs] vf/kdkj&'kqYd [kkrsA

bdkbZ 4oxhZ; larqyu ,oa Lodh; larqyu [kkrkcfg;ka] fofu;ksx [kkrs rFkk LVkWd

,DlpsUt ysunsuAbdkbZ 5

foHkkxh; [kkrs o 'kk[kk [kkrs ¼fons'kh 'kk[kk lfgr½

iz'u i= 2 % O;kolkf;d lakf[;dhuksV % izR;sd iz'u i= esa nl iz'u gkasxs& ikap bdkb;ksa esa ls izR;sd ls nks&nksA

Nk= dks izR;sd bdkbZ esa ls ,d iz'u dk p;u djrs gq, dqy ikap iz'uksads mÙkj nsus gksxasA

bdkbZ 1lkaf[;dh dk vFkZ ,o ifjHkk"kk] dk;Z] egRo ,oa lhek,a rFkk lakf[;dh ds izfr

vfo'okl lkaf[;dh; vuqla/kku&vFkZ] lkaf[;dh; vuqla/kku ds izdkj o fofHkUupj.k]izfrp;u ds mís'; rFkk jhfr;ak] izfrp;u ds vko';d rRo] izfrp;u ovizfrp;u foHkze] U;kn'kZ dk vkdkjA laedksa ds laxzg.k] lEiknu] oxhZdj.k olkj.kh;u] izkFkfed o f)rh; laedksa ds lxzg.k dh jhfr;ka] vuqlwph o iz'ukoyh]laedksa dk lEiknu] oxhZdj.k dk vFkZ ,oa ifjHkk"kk] oxhZdj.k dh fo'ks"krk,a] oxhZdj.kds mís'; o izdkj] lkaf[;dh; Jsf.k;ka] lkj.kh;u dk vFkZ ,oa ifjHkk"kk] mís';]lkj.kh;u dk egRo ,oa lhek,aA oxhZdj.k o lkj.kh;u esa vUrjA vkn'kZ lkj.kh dsvko';d rRoA lkj.kh ds izdkj A

bdkbZ 2vko`fÙk caVu dk fcUnq js[kh; izn'kZu ,oa dkfyd fp=] ,d o f)foek fp=A

dsUnzh; izo`fr dk eki&dsUnzh; izo`fr dk vFkZ ,oa ifjHkk"kk] mi;ksfxrk ,oa egRolkaf[;dh; ek/;ksa dh x.kuk] ,oa vkn'kZ ek/; dh vko';d fo'ks"krk,aA lkaf[;dh ek/;ksa ds izdkj&lekUrj ek/; ¼ljy ,oa Hkkfjr½] ek/; ¼prqFkZd] n'ked o 'kredlfgr½ cgqyd] xq.kksÙkj ek/;] gjkRed ek/; ¼ljy ,oa Hkkfjr½ e`R;q njsa] mi;qDrek/; dk pquko] lkf[;dh; ek/;ksa dh lhek,aA

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Syllabus / B.Com. Part - I / 21

bdkbZ 3vifdj.k rFkk fo"kerk dk eki&vifdj.k dk vFkZ o ifjHkk"kk] vifdj.k ekiu

dk mís';] egROkA vifdj.k ds fujis{k o lkis{k ekiA ,d vPNs vifdj.k eki dheq[; fo'ks"krk,a] vifdj.k ds fofHkUu ekiksa esa vUrlZECkU/k] ykjsUt oØ mfpr vifdj.keki dk pqukoA fo"kerk&vFkZ] fo"kerk dk ijh{k.k] fo"kerk dk eki] fo"kerk ekiuds rjhds] vifdj.k o fo"kerk esa vUrjA

bdkbZ 4lglEcU/k o izrhixeu&lglEcU/k dk vFkZ o ifjHkk"kk] lglEcU/k ds izdkj

lglEcU/k fu/kkZj.k ds rjhds] dky Js.kh es alglEcU/k dk ekiu] lglEcU/k esafoyEcuk o vxzxeuA izrhixeu fo'ys"k.k% vo/kkj.kk] vFkZ] mi;ksfxrk rFkk izdkj]izrhixeu o lglEcU/k esa vUrj] js[kh; lglEcU/k rFkk izrhixeu fo'ys"k.k] vuqekudh izeki =qfV] izrhixeu js[kkvksa ds ifjdyu dh fof/k;ka] ladYiukRed :ijs[kk vkSjO;olk; esa mldk mi;ksxA

bdkbZ 5lwpdkad &vo/kkj.kk] mi;ksfxrk] jhfr;k¡A ewY;kadu o lewgh lwpdkadks dk

ljy o Hkkfjr ek/;A dky Js.kh dk fo'ys"k.k & dky Js.kh ds fl)kUr] dky Js.khds la?kVd] izo`fÙk dk fo'ys"k.k ¼ekSleh fopj.kksa dks NksM+dj½ dky Js.kh dk O;olk;esa mi;ksxA

7. BUSINESS MANAGEMENTSCHEMEMin. Pass Marks - 72 Duration - 3 Hrs. Max. Marks - 200

Paper - I & Paper - II (100 + 100 = 200)

Paper- I Principles of Business ManagementNote: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.

Unit - IIntroduction: Meaning, Nature, Principles & Importance of Manage-

ment, Schools of Management Thought.Unit - II

Coordination: Meaning, Need and Techniques.Planning: Meaning, Importance, Types, Process. Decision and deci-

sion making process.Unit - III

Organization: Meaning, Importance, Types, Structure of organization.Forms of organization and span of control. Elementary knowledge of organi-zational behavior. Decentralization and Delegation of Authority.

Unit - IVDirecting: Meaning, Importance and Techniques with special empha-

sis on communication, Controlling - Meaning, Importance Techniques andprocess.

Unit - VLeadership - Meaning, Kind, Style, Merits of a Successful leader.Motivation - Meaning, Importance, Approaches.Management by Change.Elementary Knowledge of Stress & Stress Management.

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22 / Syllabus / B.Com. Part - I

Books Recommended :

1. MkW- v'kksd 'kekZ vkfn & izcU/k] vtesjk cqd da-] t;iqj2. lsu] tSu] xqIrk & O;kolkf;d laxBu3. Mathur, B.S.: Principles of Management4. Agarwal R.D.: Organization and Management.5. Tripathi & Reddy: Management.6. Agarwal R.C.: Parbhand ke Sidhant7. Chatterji S.S.: Management.8. Newman & Summer : Process of Management9. Koont'z & Odonnel: Management

10. MkW vkj- ,y- ukSy[kk&izcU/k ds fl)kUr11. th- ,l- lq/kk & izcU/k12. vxzoky vkj- lh- lkfgR; Hkou] vkxjk & O;olk; izcU/k ds fl)kUr13. Dr. Ashok Sharma – Management, Ajmera Book Co., Jaipur

PAPER - II : BUSINESS REGULATORY FRAME WORK (BUSINESS LAW)Note: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.

Unit - ILaw of Contract (1872): Nature of Contract, Classification, Offer and

Acceptance, Capacity of Parties to Contact, Free Consent, Consideration,Legality of Object.

Unit - IIPerformance of Contract, Discharge of Contract, Remedies for breach

of contract, Agreement Declared Void.Unit - III

Special Contracts: Indemnity, Guarantee, Bailment and Pledge.Unit - IV

Agency, Sale of Goods Act, 1930.Unit - V

Partnership Act. 1932, Consumer Protection Act 1986.Books Recommended :

1. MkW- v'kksd 'kekZ % O;kolkf;d fu;eu O;oLFkk@O;kikfjd fof/kvtesjk cqd da-] 103] f=iksfy;k cktkj] t;iqj

2. Shukla & Narayan : Vyaparik Sanniyam3. Mathur & Saxena : Vyaparik Sanniyam4. Sudha G. S. : Vyaparik Sanniyam

5. 'kekZ & tSu % O;kolkf;d lfUu;e ¼vYdk ifCyds'kUl] vtesj½6. Shukla M. C. : Mercantile Law7. N. D. Kapoor : Mercantile Law

8. MkW- vkj- ,y- uksy[kk % O;kikfjd lfUu;e9. vxzoky] dksBkjh % O;kikfjd lfUu;e10. O.P. Gupta : Business Regulatory Framework, Sahitya Bhawan, Agra11. Dr. Ashok Sharma : Busines Law.

7- O;kolkf;d izcU/k ds fl)kUr7- O;kolkf;d izcU/k ds fl)kUr7- O;kolkf;d izcU/k ds fl)kUr7- O;kolkf;d izcU/k ds fl)kUr7- O;kolkf;d izcU/k ds fl)kUr;kstuk % nks iz'u i=;kstuk % nks iz'u i=;kstuk % nks iz'u i=;kstuk % nks iz'u i=;kstuk % nks iz'u i= U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72 vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i= le; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i= le; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100

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Syllabus / B.Com. Part - I / 23

iz'u i= 1 % izcU/k ds fl)kUrbdkbZ&1

ifjp; % izcU/k dk vFkZ] izd`fr] fl)kUr ,oa egRo AizcU/k % izcU/k fpUruihB fo|ky;A

bdkbZ & 2leUo; % vFkZ] vko';drk ,oa rduhdAfu;kstu % vFkZ] egRo] izdkj] izfØ;k] fu.kZ; ,oa fu.kZ;u & izfØ;kA

bdkbZ & 3laxBu % laxBu dk vFkZ] egRo] izdkj] lajpukAlaxBu ds izk:i ,oa fu;U=.k dk foLrkjAfodsUnzhdj.k ,oa vf/kdkj lŸkk dk izR;k;kstuA

bdkbZ & 4funsZ'ku % vFkZ] egRo ,oa rduhd] lEizs"k.k ij fo'ks"k /;ku lfgrAfu;U=.k % vFkZ] egRo] rduhd ,oa izfØ;kA

bdkbZ & 5usr`Ro % vFkZ] izdkj] 'kSyh ,oa lQy usrk ds xq.k AvfHkizsj.k % vFkZ] egRo ,oa fopkj/kkjk,aA ifjorZu }kjk izcU/kA

iz'u i= & 2 % O;kolkf;d fu;ked <k¡pk ¼O;kikfjd lfUu;e½bdkbZ & 1

vuqcU/k vf/kfu;e ¼1872½% vuqcU/k dh izd`fr] oxhZdj.k] izLrko ,oa Lohd`fr]i{kdkjkas dh vuqcU/k djus dh {kerk] Lora= lgefr] izfrQy] m|s'; ,oa izfrQydh oS|rkA

bdkbZ & 2vuqcU/kksa dk fu"iknu rFkk Hkqxrkuksa dk fofu;kstu] vuqcU/kksa dh lekfIr] v)Z

rFkk xfHkZr vuqcU/k] vuqcU/k&[k.Mu rFkk mipkj] O;FkZ BgjkoAbdkbZ & 3

fof'k"V vuqcU/k gkfu j{kk rFkk xkj.Vh] fu{ksi rFkk fxjoh vuqcU/kAbdkbZ & 4

foØ; oLrq vf/kfu;e&1930] ,tsUlh rFkk vfHkdj.k vuqcU/kAbdkbZ & 5

lk>snkjh vf/kfu;e] 1932 rFkk miHkksDrk laj{k.k vf/kfu;e] 19868. ECONOMIC ADMINISTRATION AND

FINANCIAL MANAGEMENT

Scheme Duration Max. Marks Min Pass MarksPaper – I 3 hrs. 100 ] 200

72Paper – II 3 hrs. 100Note: Each paper shall consist of five units. Two questions will be set fromeach unit. Candidates are required to attempt five questions in all selectingone question from each unit.

PAPER – I : BUSINESS ECONOMICSUnit – I

Introduction – Meaning and Definition of Business Economics. Its

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24 / Syllabus / B.Com. Part - I

Role in Business Decisions. Business Forecasting: Meaning, Importance

and Methods. Static and Dynamic Economics, Micro and Macro Econom-

ics, The Economic Problem and Functions of Economic System.

Unit-II

Consumption- Traditional Theory of Consumer’s Equilibrium. De-

mand and Law of Demand. Elasticity of Demand: Its Measurement and

Uses of the Concept of Elasticity of Demand. Indifference Curve-Mean-

ing, Characteristics, Consumer’s Equilibrium, Income Effect, Price Ef-

fect, Substitution Effect, Derivation of Demand Curve from Indifference

Curve.

Unit –IIIProduction- Production Function: Laws of Returns, ISO- Product

Curve, Least Cost Combination of Factors, Returns to Scale, Cost Con-

cepts and Classification, Importance of Costs in Decision making, Cost

Function in Short Run and Long Run, Law of Supply and Elasticity of

Supply, Capital Formation and Theories of Population.

Unit- IVExchange- General Theory of Value, Changes in the Demand and

Supply and their Effects on Equilibrium Price. Time Element in Price

Determination. Market– Meaning, Definition and Classification. Revenue

Analysis, Price and output Determination under Perfect Competition,

Imperfect Competition ( Monopolistic Competition). Monopoly, Discrimi-

nating Monopoly and Oligopoly.

Unit-VDistribution- Marginal Productivity Theory of Distribution, Theories

of Rent, Wages, Interest and Profit, National Income: Basic Concepts,

Measurement, National Income and Economic Welfare.

Books Recommended:1 Agarwal M.D. & Som Deo- Business Economics

( Ramesh Book Depot, Jaipur)

2 Mithani D.M – Fundamentals of Business and Managerial

Economics. ( Himalaya , Publishing House, Bombay )

3 Paul A . Samuelson – Economics( Mcgraw Hill , New York )

4 Seth M.L – Prinicipales of Economics.

5 Stonier and Hauue- A text Book of Economic Theory .

6 Saraswat , Lodha, Sharma, Godha- Business Economics

( Ajmera Book Co. Jaipur)

7 lkjLor] yks<+k] 'kekZ] xks?kk & O;kolkf;d vFkZ'kkL= ¼vtesjk cqd dEiuh ] t;iqj½8 O;kolkf;d vFkZ'kkL= % ekFkqj] xqIrk ¼ f'koe~ cqd gkml] t;iqj½

PAPER- II : ECONOMIC ENVIRONMENT IN INDIANote : This paper shall consist of five units . Two questions will be set

from each unit. Candidates are required to attempt five questions in all

selecting one question from each unit.

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Syllabus / B.Com. Part - I / 25

Unit- IEconomic Environment - Meaning, Factors Affecting

Economic Environment, Basic Features of Indian Economy, Impact ofEconomic Reforms on Indian Economy, Economic Planning – Meaning,Importance and Objectives. Main Features of Indian Planning with SpecialReference to 10th, 11th and 12th Five Year Plans. E- Commerce.

Unit-IIPopulation - Characteristics, Causes of Growth, New

Population Policy, Major Problems of Indian Economy– Unemployment,Poverty and Disparity of Income and Wealth. Economic Growth andDevelopment – Meaning, Measurement and Determinants.

Unit –IIIAgriculture & Small Scale Industries - Role of Agriculture in

Indian Economy, Land Reforms, New Agricultural Strategy and GreenRevolution, Agricultural Credit, Agricultural Productivity in India, WorldTrade Organization and Indian Agriculture.

Small Scale Industries - Meaning, Importance, Problems andRemedial Measures. Industrial Policy and Recent Changes.Entrepreneurship & Entrepreneur: Meaning, Definition, Features,Functions and Types.

Unit- IVForeign Trade of India – Volume, Composition and Direction,

Export Promotion, Investment of Foreign Capital in India. Role ofMultinational Corporations in Indian Economy. Role of Public Sector inIndia and its Problems.

Unit-VEconomy of Rajasthan – Basic characteristics of Economy of

Rajasthan, Development and Prospects of Agriculture, Small Scale

Industries and Handicrafts, Dairy Development Programme and Tourism

Development in Rajasthan. Constraints in Economic Development of

Rajasthan and Remedies.

Books Recommended:1 Agarwal A.N : Indian Economy.

2 Mishra and Puri: Indian Economy

3 Dewet K.K : Indian Economy .

4 Rudradutta and Sundram : Indian Economy .

5 Planning Commission: Various Plans and Reports ,

6 Swami and Gupta- Economic Environment in India

( Ramesh Book Depot Jaipur)

7 vxzoky ,oa xqIrk & Hkkjr esa vkfFkZd i;kZoj.k ¼jes'k cqd fMiks ½8 Vashistha , Bhinda, Sharma, Lodha , Sharma- Economic

Environment in India ( Ajmera Book Co. Jaipur )

9 of'k"B fHk.M+k] 'kekZ] yks<+k] 'kekZ &Hkkjr esa vkfFkZd i;kZoj.k¼vtesjk cqd da-½

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26 / Syllabus / B.Com. Part - I

10 N.D Mathur- Economic Environment in India

( Shivm Book House Jaipur)

11 Directorate of Economics & Statistics : Economic Review of

Rajasthan .

12 Directorate of Economics & Statistics : Basics Statistics of

Rajasthan

8- vkfFkZd iz'kklu ,oa foÙkh; izcU/k8- vkfFkZd iz'kklu ,oa foÙkh; izcU/k8- vkfFkZd iz'kklu ,oa foÙkh; izcU/k8- vkfFkZd iz'kklu ,oa foÙkh; izcU/k8- vkfFkZd iz'kklu ,oa foÙkh; izcU/k;;;;;kstuk%k stuk%k stuk%k stuk%k stuk%nks iz'u i=nks iz'u i=nks iz'u i=nks iz'u i=nks iz'u i= U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72U;wure mÙkh.kkZ ad 72 vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200vf/kdre vad 200izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i=izFke iz'u i= le; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i=f}rh; iz'u i= le; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVsle; 3 ?kaVs vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100vf/kdre vad 100

uksV%uksV%uksV%uksV%uksV% izR;sd iz'ui= esa iakp bdkà gksxhA izR;sd bdkà esa lsa nks iz'u fn;stk;sxsaA ijh{kkfFkZ;ksa dks izR;sd bdkà esa lsa ,d iz'u dk p;u djrs gq, dqy ikap iz'ugy djus gksxsaA

i'u i= & izFke % O;kolkf;d vFkZ'kkL=bdkà & 1

ifjp;%& O;kolkf;d vFkZ’kkL= dk vFkZ ,oa ifjHkk”kk] O;kolkf;d fu.kZ;ksaesa bldh Hkwfedk A O;kolkf;d iwokZuqeku & vFkZ] egRo] ,oa izfof/k;ak] LFkSfrd ,oaizkoSfxd vFkZ’kkL=] O;f”V ,oa lef”V vFkZ’kkL=] vkfFkZd leL;k rFkk vkfFkZd iz.kkyhds dk;Z A

bdkà & 2miHkksx %& miHkksDrk lkE; dk ijEijkxr fl)kUr] ekax o ekax dk fu;e]

ekax dh yksp] bldh eki vkSj ekax dh yksp dh vo/kkj.kk ds mi;ksx A rVLFkrkoØ &vFkZ] fo’ks”krk,a] miHkksDrk dk larqyu] vk;& izHkko] dher&izHkko] izfrLFkkiu&izHkko] mnklhurk oØ ls ekax oØ dh O;qRifr A

bdkà & 3mRiknu %& mRiknu Qyu % mRifr ds fu;e] leksRifRr oØ] lk/kuksa dk

U;wure ykxr la;ksx] iSekus ds izfrQy] ykxr ladYiuk ,oa oxhZdj.k] ykxr dkfu.kZ;u esa egRo] vYidky o nh?kZdky esa ykxr Qyu] iwfrZ dk fu;e ,oa iwfrZdh yksp] iwath fuekZ.k vkSj tula[;k ds fl)kUr A

bdkà & 4fofue;%& ewY; fu/kkZj.k dk lkekU; fl)kUr A ekax ,oa iwfrZ esa ifjorZu

rFkk lkE; ewY; ij budk izHkko A ewY; fu/kkZj.k esa le; rRo A cktkj &vFkZ] ifjHkk"kk,oa oxhZdj.k] vkxe fo'ys"k.k] iw.kZ izfr;ksfxrk] viw.kZ izfr;ksxrk] ¼ ,dkf/kdkjkRedizfr;ksfxrk ½ ,dkf/kdkj] foHksnkRed ,dkf/kdkj ,oa vYikf/kdkj esa dher ,oa mRiknufu/kkZj.k A

bdkà & 5forj.k %& forj.k dk lhekUr mRikndrk fl)kUr] yxku] etnwjh] C;kt

,oa ykHk ds fl)kUr] jk”Vªh; vk; & vk/kkjHkwr vo/kkj.kk,¡] eki] jk”Vªh; vk; rFkkvkfFkZd dY;k.k A

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Syllabus / B.Com. Part - I / 27

iz'u i= & f}rh; % Hkkjr esa vkfFkZd i;kZoj.kuksV%& bl iz'ui= esa iakp bdkà gksxh A izR;sd bdkà esa lsa nks iz'u fn;s tk;sxsaAijh{kkfFkZ;ksa dks izR;sd bdkà esa lsa ,d iz'u dk p;u djrs gq, dqy ikap iz'u gydjus gksxsaA

bdkà & 1vkfFkZd i;kZoj.k& vFkZ] vkfFkZd i;kZoj.k dks izHkkfor djus okys ?kVdA

Hkkjrh; vFkZO;oLFkk dh ewyHkwr fo'ks"krk,¡A vkfFkZd lq/kkjksa dk Hkkjrh; vFkZO;oLFkk ijizHkkoA vkfFkZd fu;kstu & vFkZ] egRo] ,oa mn~ns'; ] Hkkjr dh iapo"khZ; ;kstukvksadh eq[; fo'ks"krk,¡ &nloha] X;kjgoha o ckjgoha ;kstuk ds fo'ks"k lanHkZ esaA bZ&dkWelZA

bdkà & 2tula[;k& fo'ks"krk,a] o`f~) ds dkj.k] u;h tula[;k uhfr] Hkkjrh;

vFkZO;oLFkk dh eq[; leL;k,a & csjkstxkjh] xjhch rFkk vk; o /ku dh fo"kerk,aAvkfFkZd o`f) o fodkl &vFkZ] eki ,oa fu/kkZjd rRoA

bdkà & 3Ñf"k ,oa y/kq m|ksx & Hkkjrh; vFkZO;oLFkk esa Ñf"k dh Hkwfedk] Hkwfe

lq/kkj] Ñf"k dh uohu O;wgjpuk o gfjr ØkfUr] Ñf"kxr lk[k] Hkkjr esa Ñf"kmRikndrk] fo'o O;kikj laxBu vkSj Hkkjrh; Ñf"k A

y/kq m|ksx dk vFkZ] egRo] leL;k,¡ vkSj lq/kkjkRed mik; A m|ferk ,oam|eh % vFkZ] ifjHkk”kk] fo’ks”krk,a] dk;Z ,oa izdkjA vkS|ksfxd uhfr vkSj uohureifjorZu

bdkÃ& 4Hkkjr dk fons'kh O;kikj & ek=k] lajpuk ,oa fn'kk] fu;kZr lao)Zu]

Hkkjr esa fons'kh iwath dk fofu;ksx] Hkkjrh; vFkZO;oLFkk esa cgqjk"Vªh; fuxeksa dh HkwfedkAHkkjr esa lkoZtfud {ks= dh Hkwfedk o bldh leL;k,aA

bdkà & 5jktLFkku dh vFkZO;oLFkk & jktLFkku dh vFkZO;oLFkk dh vk/kkjHkwr

fo'ks"krk,aA Ñf"k] y?kq m|ksx ,oa gLrdykvksa dk fodkl o Hkkoh lEHkkouk,aA jktLFkkuesa Ms;jh fodkl dk;ZØe rFkk i;ZVu fodkl A jktLFkku ds vkfFkZd fodkl esa ck/kk,a,oa mik;A9. GARMENT PRODUCTION AND EXPORT MANAGEMENT(To be offered by The Women Candidates in Girl’s Colleges only)Scheme Duration Max. Min. Pass Period Per

Marks Marks WeekTheory Paper I 3 hrs. 60 22 3Theory Paper II 3 hrs. 60 22 3Practical 4 hrs. 80 29 4

PAPER I : TEXTILESDuration-3 Hrs Max. Marks-60

Unit – ITextile Fiber :- Definition and Classification.General Properties of Textiles Fibers.Natural Fibers: Manufactures, Properties and uses of Cotton, Silk, Wool.Man made fibers: Manufactures, Properties and uses of Rayon, Nylon, Polyeter.

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28 / Syllabus / B.Com. Part - I

Unit - 2Yarn Construction - Different methods of Spinning.

- Different types of Yarns.Fabric Construction - Weaving Loom and It's Part.

- Different types of weaves- Plain, Twill, Basket, Pile, Sateen and Jacquard.- Elementary knowledge of braiding, lacing, felting and knitting.- Meaning of selvedge, warp, weft, count of cloth, balance of cloth and thread.

Unit - 3Fabric finishes - Meaning classification and importance to consumer.Study of various fabric finishes- Bleaching, Sizing, Calendering, Embossing,Schnerizing, Wash and Wear, Crease Resistant, Mercerization, Mildew andMoth Resistant, Fire Proofing.

Unit - 4Dyes - Classification of dyes.Natural Dyes, Synthetic Dyes - Acid, Basic, Sulphar, Vat, Reactive, Direct Dyes.Identifying dyeing defects, Tests of determine dye fastness to sunlite, wash-ing, ironing, perspiraping.Tie and Dye - Origin, techniques, material and recent trends.

Unit - 5Elements and Principal of design.Motif and types of patterns - Abstract, geometrical, stylized, floral, natural,modern etc.Printing - Introduction and importance, styles of printing - direct, discharge,resist like block printing, stencil printing and spray printing, screen printingand roller printing.

Paper-2 (Business and Accounting)Duration: 3 Hrs Max.Marks: 60

Unit-1Meaning and scope of business with special reference to Garment Exporttrade in India.Forms of ownership -(1) Sole Trader (2) Partnership (3) Cooperative(4) Joint Stock Company (5) Pubic Sector

(Meaning, Characteristics, Advantages and disadvantages)Unit-2

Objects, importance and utility of Book - keeping.Principles & concepts of Double Entry System - Books of primary Entryincluding subsidiary Books (Practical Knowledge)Classification of Accounts, Ledger posting and balancing.

Unit-3Errors- Types and Rectification, Trial Balance.Theoretical concept of trading and Profit & Loss Account and Balance Sheet.

Unit-4 Cost, Costing, Element of cost regarding garment production unit. Consumer Protection - Problems & Redressal.

Unit-5 Budgeting- Production and Sales Budget, practical aspects of budgeting forGarment Production Unit.Project Planning for Garment Production Unit -

- Selection of site for unit, size of unit.Production and Storage space, Laundry area.

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(Practical- Textile)Time: 4 hrs Max. Marks: 80[Sessional- 40 +40- Final practical]1. Fiber identification (as Prescribed in the syllabus of theory)

Microscopic, Burning Test, Chemical Test.2. Fabric study- Balance of cloth, Types of weaves.3. Dyeing - Tie & dye, Batik.

Printing- Block, Screen, Stencil, Spray Printing.4. Color- wheel, schemes, visual effect with hard Pencil (4H), water soluble

Pencil, wax crayons, oil Pastels, marker Pen & water color.5. Developing design for decorating fabric and paper articles for various

end uses.6. Assignment-

a) Collection of fiber, yarn and fabric samples.b) Collection of Labels and Tags.

7. Project -preparing 4 types of pattern on (4"_ 4")Structural, geometrical, stripes & plaids, floral.

Suggested Reading1. Dantygi, Sushila: Fundamentals of Textiles and their care, Orient Longman,

Mumbai.2. Wingate, Isabel B: Textile fibers and their selection. Practice Hall Inc.

Englewood Cliffs, New Jersey.3. Deulkar, Durga: A guide to household textile and laundry work, Atma Ram

and Sons, New Delhi.4. Hess, Katherine: Textile fibers and their uses, Oxford and IBH

PUBLISHING House, New Delhi.5. Joseph, Marjory L: Introductory Textile Science CBS college Publishing,

New York.6. Josph, Marjor L: Essentials of Textiles, CBS College Publishing, New York.7. Shukla M.C. AND Grewal T.S. Advanced Accounts (s. chand & Co.)8. Gupta R.L. AND Radhaswamy M.- Advanced Accountry (Sul chand & Sons)9. Gupta B.D- Financial Accounting.10 Chakraberty H. - Advanced Accounting.11 Grewal T.S. - Elements of Accounts (S. Chand & CO.) 12 Oswal- Maheshwari- Cost Accountancy (Ramesh Book Depot.).10. M.D. AGRAWAL- N.P. Agrawal- Financial Management.11. Oswal, Brdwat- Bahikhata- (Ramesh Book Depo.).

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30 / Syllabus / B.Com. Part - I

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10. COMPUTER APPLICATIONS

Paper Name (Theory) Exam MaxHours Marks

Paper I- Computer Fundamentals & PC Software 3 65Paper II- Data Base Management System 3 65Total of Theory 130Paper Name (Practicals)Practical 3 70Total of Practical 70Grand Total (Theory+Practical) 200

Note:1. Ten questions will be set in all papers taking two questions from each

unit. Students will have to attempt one question from each unit.2. At least 3 classes of theory & 3 classes for practical should be assigned

to the students.3. Each practical exam is to be conducted by two examiners one External

and one Internal Examiner. External examiner should be senior lecturerfrom jurisdiction of MGS University. External Examiner will preparequestion paper of Practical Examination. Students have to performexercise on computer. Exercise must be written in answer books inproper documentation. Marks distribution for Practical of 70 marks is asundera) Four Exercise of 10 marks each 40 Marks

(Logic 04, Execution 03, Documentation 03)b) Viva-Voce 20 Marksc) Laboratory Exercise File 10 marks

PAPER – I COMPUTER FUNDAMENTALS & PC SOFTWAREUnit – I

Historical Evolution of Computers, Characteristics of computer, Classi-

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32 / Syllabus / B.Com. Part - I

fication of Computer, Modern Computer & its Application; Block diagram andComponents of Computer System, Central Processing Unit, Memory Unit,Microprocessor; Interconnecting the Units of a Computer, Inside a ComputerCabinet; Functions and Characteristics of Various commonly used Input/Output Devices; Start-up Process (Booting), Specification of a Desktop andLaptop currently available in the market (Processor, motherboard, memory,interface & capacity of HDD & DVD drives, I/O ports etc).

Unit - IINeed & Types of Software: System & Application software; Program-

ming Languages: Machine, Assembly, High Level, 4GLs, Assemblers, Com-pilers and Interpreter; Objectives of Operating System, Concept of CUI & GUI;Installation of Windows Operating System, Installation of Printer and OtherSoftware Packages such as Ms Office etc; Backup and Restore Operations.Features of Windows; Various versions of Windows, Desktop, Explorer,Searching, Recycle Bin, Setting common devices using Control Panel, Sys-tem Tools, Disk cleanup, defragmentation, scanning for virus, Windows Ac-cessories.

Unit - IIIFeatures of Word Processor: Create, edit, store, print documents, Navi-

gation of documents, cut, copy & paste, Find & replace, Different Page Viewsand layouts, Alignment, formatting features, Tabs & Indents, Inserting tables,pictures, hyperlinks, Spell checking, Macros, Mail merge, Template, Wizards,Overview of Index and Tables. Importing and exporting to and from variousformats.

Unit - IVFeatures of Spreadsheet: Creating, saving, editing, moving around a

worksheet, workbook; Inserting, deleting navigation in worksheets, Workingwith Formula, Cell reference, Functions (Financial, Database, Maths, Trigo-nometric, Statistical etc); Creating, editing, selecting and naming range. For-mat Feature, Changing alignment, Character styles, Date Format, Border &Colors etc. Previewing & Printing a worksheet, Goal Seeks, Pivot Table, Cre-ating Charts & Graphs. Database in worksheet, Data organization- what-ifanalysis, Macro, Linking and embedding.

Unit - VPower Point Presentation Package: Creating Presentation, Different

presentation templates, Setting backgrounds, layouts, Customizing, Format-ting a presentation, Adding Graphics and effects to the presentation, PrintingHandouts, Generating standalone presentation viewer.

Reference Books:

1. Computer Fundamental By P.K. Sinha (BPB Publications)2. Upgrading and Repairing PCs By Scott and Mueller, Techmedia,

New Delhi3. Rapidex MS Office By Vikas Gupta (Pustak Mahal)4. Absolute Beginners Guide to Computer Basics By Miller M, Pearson

Education,5. Fundamentals of Computers By Balagurusamy E, Tata McGraw-Hill

PAPER-II DATABASE MANAGEMENT SYSTEMUnit I

Data, Data Processing, Merits and demerits of file organisation. Data-base Overview, Purpose of the Database system, File systems Vs. DatabaseSystems, View of Data: Data Abstraction, Instances, Schema, Data Models:Overview of Network, Hierarchical, and Relational Model, Database Architec-ture and Administrators, Codd's Rules.

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Unit II

ER Model: Basic Terminology, Entity, Entity sets, attributes and keys,Relation and Relationship sets, Entity-Relationship Diagram, Weak andStrong entity types, Features of E-R Model, Specialization, GeneralizationAggregation, Creating table from ER diagram. Basic Concept of Normaliza-tion up to BCNF.

Unit III

Implement Database concepts using Access, Creating Tables, DataTypes, Entering Data, Table Design, Indexing, Importing Data, Operators andexpressions, expression builder, various functions of Access, Import andExport Table, Creating Queries, Setting Relationship between Tables, Creat-ing Forms, Controls and components of form, Master table and transactiontable. Join property, various join options available in access, Creating & Print-ing Reports.

Unit IV

Query Languages: DDL, DML, DCL, Introduction to SQL, Data Types,Basic SQL commands like Create, Alter, Drop, Truncate, Insert, Update, De-lete etc, Basic SQL Queries, Union, Intersect and Except, Nested Queries.

Unit V

Transaction management and Concurrency control,Transaction man-agement: ACID properties, serializability and concurrency control, Lock basedconcurrency control (2PL, Deadlocks),Time stamping methods, optimisticmethods, database recovery management.

References Books

1. Database Management System By A.Silberschatz, Henry F.Korth, S.Sudershan(McGraw-Hill)

2. An Introduction to Database System By C.J. Date (Addision Wesley)

3. Fundamentals of DBMS By Gupta, Dhillon, Magho, Sharma (Lakhanpal Publishers)

4. Teach yourself Access. Sieglel, BPB

5. Introduction to Computer Data Processing and System Analysis By V K Kapoor

(Sultan Chand and Sons)

11. TOURISM AND TRAVEL MANAGEMENTScheme :Min. Pass Marks - 72 Duration - 3 Hrs. Max. Marks - 200

Paper - I & Paper - II (85 + 85 = 170)(Internal Assesment 15 + 15 = 30)

Note : Each paper will be of 85 marks. In each paper 15 marks are marked forinternal assessment.

PAPER - I : TOURISM MANAGEMENTNote: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.

Unit - IIntroduction to Tourism and Tourism Industry.Definitions : Tourism, Tourist, Travller, Excursion, Tourist Definition.Tourism Products and their Features, Types of Tourist.

Unit - IIBrief Hostory & Development of Tourism in India & Abroad.Reasons for Growth of TourismTourism Terminology

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34 / Syllabus / B.Com. Part - I

Unit - IIIFrontier Travel Formalities; Passport, VISA, Custom Clearance, Cur-rency Regulation, Health Regulation, etc.Issuing of Passport, VISA & its TypesHurdles in Tourism Industry

Unit - IVTourism Organizations: Introduction & FunctionsInternational Organization like W.T.O, P.A.T.A, I.A.T.A,I.C.A.ODomestic Tourism Organization like I.T.D.C., T.A.A.I, I.A.T.O, etc.

Unit - VTourism Measurement: Meaning, Need & Importance.Methods of Measurement in International Tourism, Problems in mea-surement & their solutions.Important Tourism Abbreviations used in Tourism Literature like Apt.,Svc,HIth., etc. Airport codes and city codes.Recommended Books :

1. Dr. Ashok Sharma : Tourism Development, RBSA Publishers,Choura Rasta, Jaipur

2. J.M.S. Negi : Passport and Principles of Tourism, Gitanjali Pbl3. David W. Howell : Passport : An Introduction to the Travel and

Tourism Ohio, 19894. Shuita Chopra : Tourism Development in India, New Delhi, 19925. Robbert Chritie Mill : Tourism System New Jersey, 19926. Virendra Kaul : Tourism and the Economy, New Delhi 19947. IITTM : Tourism as an Industry, Monograph, IITTM, New Delhi

PAPER - II : HOSPITALITY MANAGEMENT - INote: In this question paper 10 questions will be set, 2 question from eachunit. Candidates are required to attempt five questions in all selecting onequestion from each unit.

Unit - IHospitality Management - Meaning and Types.Profit Oriented & Non Profit Oriented Welfare Services.Hotel - Meaning & Classifications.Hotel Terminology.

Unit - IIPlans - Definitions, Types and Their Applicability.Clientele - Definitions & Types.Type of Accommodation.Telephone Courtesy. Telephone System (PBX, EAPBX etc.)

Unit - IIITariff Card - Definition, Planning of Tariff Card.Room Rates - Types, Fixing of Room Rates, Hubbart Formula.Check - in & Check - out Procedure.Front Office Dept.- Introduction and Functions.

Unit - IVMails in Hotel - Types and Handling.Messages - Sources, Handling and Delivering.Paging System - Meaning and Procedure.Transcript Report - Introduction and Preparation.

Unit - VReservations - Modes, Sources, Charting and Cancellation.Billing System - Types, Methods of Billing, Procedure.Duties and Responsibilities of Front Office Staff.Handling Foreign Currency & Credit Card in Hotels.

RECOMMENDED BOOKSA Manual of Hotel Reception JKS Beavis van S. Medlik (Hejneman)Hotel Reception, H. Backley and Whit (Edward Anali)

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Hotez Front Office Training Manual, Sudhir Andrews (TMH).12. FOREIGN TRADE MANAGEMENT

Scheme Duration Max. Marks MinPass MarksPaper - I 3 hrs. External Marks = 85 + Internal Marks = 15 72Paper - II 3 hrs. External Marks = 85 + Internal Marks = 15Note: Each paper shall consist of five units. Two questions will be set from

each unit. Candidates are required to attempt five questions in allselecting one question from each unit.

PAPER - I : BASICS OF FOREIGN TRADEUnit-I

International Trade - Meaning, Salient Features, Interdependenceof Internal & International Trade, Similarities and dissimilarities in Internaland International Trade, Factors affecting International Trade, Advantages,Disadvantages and Problems of International Trade

Unit-IITheories of International Trade - Absolute Difference in Costs

Theory, Comparative Cost Theory, Statement and Explaination, Assumptionsand Criticisms.

Heckscher-Ohlin Theory - Statement and Explaination,Assumptions, Main Elements, Criticisms and Superiority on Recardo Theory.

Unit-IIIForeign Trade Policy - Meaning, Scope & Importance, Distinguish

between Trade Policy and Commercial Policy.Free Trade Policy - Meaning, Characteristics, Merits & Demerits.Protection Policy - Meaning, Characteristics, Merits & Demerits,

Methods of Protection.Unit-IV

Regulation of International Trade - Meaning, Objectives andMethods. Gains from International Trade - Meaning, Measurement, MainGains, Factors affecting the Gains from International Trade.

Unit-VTerms of Trade - Meaning, Importance, Types and Factors affecting

Terms of Trade, Terms of Trade Between Rich and Poor Countries, Causesof Adverse Terms of Trade for Developing Countries, Difficulties inMeasurement of Terms of Trade.

International Payments - Meaning, Characteristics, Necessity,Difficulties and Methods.Books Recommended:1. Avinash Dixit - Theory of International Trade2. W. B. Zhang - A Theory of International Trade3. F. W. Taussig - International Trade4. H.V, Berg& J. J. Lewer- International Trade and Economic Growth5. M. J. Trebilcock & Robert Howse - Regulation of International Trade6. G. Gandolfo - International Trade: Theory and Policy7. C. V. Marrewijk - International Trade and World Economy8. Sujata Marjit - International Trade and Economic Development9. David Robertson - International Trade Policy10. Barla, Agarwal - International Economics.11. Ray, Kundu: International Economics.12. Mathur S.K.: International Trade & Finance

PAPER- II: INDIA'S FOREIGN TRADENote: This paper shall consist of five units. Two questions will be setfrom each unit. Candidates are required to attempt five questions in allselecting one question from each unit.

Unit-IForeign Trade of India -A General View. Volume - Import and Export

Trade, India’s Position in World Trade. Composition - Import Composition,

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36 / Syllabus / B.Com. Part - I

Export Composition. Direction - Major Trading Partners of India in Pre-independence & Post-independence era.

Sailent Features, Recent Trends, Problems & Future Prospects ofIndian Foreign Trade.

Unit – IIIndia’s Balance of Trade and Balance of Payment –Balance of Trade - Meaning, Kinds, Effects, Past & Present Position,

Casues and Measures for Correcting Unfavourable Balance of Trade.Balance of Payment - Meaning, Characteristics, Importance,

Techniques of Balance of Payment, Past & Present Position. Dis-equilibriumin Balance of Payment, Causes and Measures for Correcting Dis-equilibrium.Difference between Balance of Trade and Balance of Payment.

Unit-IIIExport Promotion in India - Meaning, Need & Importance,

Difficulties, Problems and Suggestions for Export promotion.Government Efforts for Export Promotion - Constitution of Enquiry

committies, Establishment of Specialized Organizations and Public SectorTrading Undertakings, Institutions for Export Finance & Guarantee,Establishment of Advisory Bodies, Export Incentives and Other Measures.Achievements of Export Promotion Measures in India.

Unit-IVExport-Import Policy in India - Introduction, Pre and Post-

independence Commercial Policy, Export-Import Policies - Main Objectives,Characteristics and Their Evaluation.

Export-Import Bank of India - Objectives, Organisation, Functions,Progress and Evaluation.

Unit-VInvestment of Foreign Capital in India - Meaning, Characteristics,

Need and Sources of Froeign Capital Investment in India.Multi-National Corporations and Indian Economy - Meaning,

Characteristics, Causes of Growth, Positive and Negative Effects of MNCsin India.Books Recommended:1. S. Ramesh Babu - India’s Foreign Trade : Some Trends2. H. L. Rai & T. S. Reddy - India’s Foreign Trade : Retrospective and Prospective3. Raj Krishna - India’s Foreign Trade4. B. Ganguli - Reconstruction of India’s Foreign Trade -5. A. N. Agrawala - Position and Prospects of India’s Foreign Trade6. V. S. Mahajan - India’s Foreign Trade and Balance of Payment7. Usha Saxena - Role of Multinationals in India’s Foreign Trade8. H. C. Sainy - India’s Foreign Trade: Its Nature and Problems9. J. P. Mittal - Impact of India’s Foreign Trade on Industrialization and Five year Plans10. IIFT- Focus WTO (Magzine)11. IIFT - Foreign Trade Review (Magzine)12. Man Mohan Singh: India’s Export Trends and the prospects of Self Sustained Growth.