The Bhopal School of Social Sciences,

Bhopal
(An Autonomous Institute Reaccredited
with ‘A’ Grade by NAAC)
Affiliated to Barkatullah University, Bhopal

Academic Year
2021-2022

SYLLABUS
For

B.Com (Honours) Second Year

Department of Commerce
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com II Year (Honours)
Theory Internal
Subject
Title of Paper Max. Min. Max. Min. Practical Total
Code
Marks Marks Marks Marks
BCOMH- Corporate
40 10 - 50
201.1 Accounting
BCOMH- Advanced 40 10 8 - 50
32
201.2 Accounting and
Practice
BCOMH- Marketing 40 10 - 50
202.1 Management
BCOMH- Financial 40 32 10 8 - 50
202.2 Management
BCOMH- Public Finance 40 10 - 50
203.1
BCOMH- Advanced 40 32 10 8 - 50
203.2 Statistics
FC-201.1 Hindi Language 30 5
and Moral
Values
FC-201.2 English 30 5 100
Language 34 6
FC-201.3 Environmental 25 5
Studies
Grand Total 400
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com II Year (Honours)

Department Commerce
Course B.Com (Honours)

Programme Objective

The main objectives of this program are as follows:

• To enable them to acquire complete basic and intermediary practical knowledge of

various commerce subjects with the sole purpose of giving them competitive edge and making
them self -dependant and easily employable.
• To help understand methods and processes of commerce in every area of activity
• To expose them to the areas of application of knowledge in business firms and industrial
organizations, and
• To develop the conceptual and practical skills of the students.

Programme Outcome

After completion of the programme, the students should be able to:

• Apply knowledge and skills in Accounting function respond to the global outlook on
opportunities and challenges in Accounting and Financial Service sector
• Develop an understanding of various commerce functions such as finance, accounting,
financial analysis, project evaluation, and cost accounting Demonstrate knowledge and skills
• Develop self-confidence and awareness of general issues prevailing in the society.
• Work collaboratively and productively in groups.
• Use basic mathematical and statistical tools of analysis.
 The Bhopal School of Social Sciences
(Autonomous Institute, Affiliated to Barkatullah University, Bhopal)
Department of Commerce
Academic year: 2021-2022
B.Com II Year (Honours)
Department Commerce
Course B.Com (Honours)

Program Specific Objective

The main objectives of this program are as follows:

1. To develop the knowledge and practical skills on accountancy, economics and management
concepts of the students.
2. To enable them to acquire complete basic and intermediary practical knowledge of various
commerce subjects with the sole purpose of giving them competitive edge and making them
self -dependent and easily employable.
3. To help students understand methods and processes of commerce in every area of business
activity.
4. To expose them to the areas of application of knowledge in business firms and industrial
organizations.
5. To develop the conceptual and practical skills of the students.

Program Specific Outcome

After completion of the program, the students should be able to:

PSO1. Apply knowledge and skills in accounting function respond to the global outlook on
opportunities and challenges in Accounting and Financial Service sector.
PSO2. Develop an understanding of various commerce functions such as economics, finance,
accounting, management, financial analysis, project evaluation, and cost accounting
Demonstrate knowledge and skills.
PSO3. Develop self-confidence and awareness of general issues prevailing in the society.
PSO4. Work collaboratively and productively in groups.
PSO5. Use basic mathematical and statistical tools of analysis.
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Accounting-I
Name of the Course: Corporate Accounting
Course Code: BCOMH-201.1 Total Duration: 155 hrs Max. Marks: 50
(Internal:10+Theory:40)

Course Objectives:
1 To provide basic knowledge to the students regarding the corporate entity, its financial
statements as per the Companies Act 2013.
2 To clear the concepts of the students regarding the appropriation of profits, managerial
remuneration and the method for the calculation of the pre and post incorporation profits of a
company
3 To assign the practical approach to the students regarding the valuation of the goodwill,
valuation of the shares, financial statements of a public utility concerns, insurance companies,
and banking companies.

Course Outcomes:
CO1 This subject will help the students in understanding the method of presentation of the
financial statement of a Joint Stock company as per the Companies Act 2013 and help them to
calculate the value of goodwill and shares.
CO2 This subject will help the students in preparing and presenting the financial statements
of banking, insurance companies and public utility concerns as well as in solving advanced
problems related with accounts of the holding companies.

Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
Corporate CO1 * *
Accounting CO2 * * *
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Issue of Shares, Forfeiture, Reissue of shares, Buy back
of shares. Redemption of preference shares, Issue &
I Redemption of debentures. Corporate Finance – 35 10
Meaning, definitions and Principles.
Mutual Funds.

Unit Topics Duration (In Hours) Marks

Final Accounts of companies, Calculation of managerial
remuneration, Declaration of dividend. Profit & loss
II appropriation account & disposal of profits. Calculation 25 10
of pre & post incorporation profit/loss. Corporate
Fraud – Meaning and Types.

Unit Topics Duration (In Hours) Marks

Valuation of Goodwill & Methods of valuation.
III Valuation of shares & Methods of valuation. Accounts 32 10
of public utility companies (Electricity company)

Unit Topics Duration (In Hours) Marks

Meaning of Holding & Subsidiary company.
Preparation of consolidated Balance sheet of a Holding 10
IV 32
company (with one subsidiary company). Accounting
for liquidation of companies.

Unit Topics Duration (In Hours) Marks

Accounting for Mergers as per AS-14. Internal
reconstruction of a Company as per Indian accounting 10
V 31
standard 14 (excluding intercompany holding &
reconstruction scheme).
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.
Recommended Reference Books:

Name of the Book Author/Authors Name Publisher Edition

Basic Corporate Taxmann
Bhushan Kumar Goyal 5TH Edition ,2020
Accounting Publications
Fundamentals of
Corporate F.Hanif and A.Mukerjee Mcgraw Hill 1,2019
Accounting
Corporate S N Maheshwari, S K Vikas Publishing 1
Accounting Maheshwari House
Corporate Rajasekaran& Lalitha Pearson Education -
Accounting
Corporate Margham
T.S.Reddy& Dr A Murthy -
Accounting Publications
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Accounting-II
Name of the Course: Advance Accounting and Practice
Course Code: BCOMH-201.2 Total Duration: 150 hrs Max. Marks: 50
(Internal:10+Theory:40)

Course Objectives:

1. To Understand the concept of accounting for Banking & Insurance, Government

Accounting, Value Added Accounting Advanced topics of financial Accounting like Royalty,
Hire-Purchase & Installment payment system, and Consignment etc.
2. To Understand the Concept of Government Accounting In India and the Accounting
Procedure of Government Expenditure and to provide conceptual Knowledge of Value Added
Accounting and preparation of Value Added Statement.

Course Outcomes:

CO1 This subject will help the students in understanding the financial reporting objectives for
government and the reporting issues which are relevant to Government Accounting in India.
CO2 This subject will provide practical knowledge in the preparation of the accounts for
Banking and Insurance Companies.

Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
Advanced CO1 *
Accounting * *
CO2
and Practice
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Accounting of Non-profit organizations: Non-Profit entities
– features, accounting process, Preparation of summaries-
receipts and payment accounts-meaning and special features,
I 30 10
procedure for preparation – uses and limitations. Income and
expenditure account-features, procedure for preparation of
balance sheet.

Unit Topics Duration (In Hours) Marks

Value added Accounting-meaning, concept, types, reporting
of value-added statement, causes of value added, advantages
II and limitations of value added, Preparation of value-added 30 10
statement. Consignment-meaning, objectives, accounting in
the books of consignor & consignee

Unit Topics Duration (In Hours) Marks

Royalty accounts - minimum rent, short workings/redeemable
dead rent, excess workings, ground rent, recoupment of short 10
30
workings, strike and lockout, Copyright Royalty and Patent
III Royalty. Hire purchase and instalment payment system-
meaning, and concept of hire of purchase, Accounting for hire
purchase transactions, problems based on instalment payment
system.

Unit Topics Duration (In Hours) Marks

Banking and Insurance Companies-Banking Companies-
legal provision, accounts and books, final accounts of
IV banking. Insurance Companies general: Various types of 40 10
Insurance, Regulation of Insurance business, Final accounts,
Life Insurance Business, Reserve for Unexpired Risks.

Unit Topics Duration (In Hours) Marks

Indian Government Accounting- Commercial Accounting

and Government Accounting, Terms and expressions of
V 20 10
government finance, Basic principles of government
accounting in India, Government financial Administration,
Accounting Procedure of government expenditure.
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.
Recommended Reference Books:

Name of the Book Author/Authors Name Publisher Edition

Advanced Accounting and Sahitya Bhawan
Dr S M Shukla 2020
Practice Publications ; Agra
M C Shukla
Advanced Accounts S Chand and Company Nineteenth Edition
T S Grewal
(Volume -II) Limited : Reprint 2018
S C Gupta
Advanced Accountancy
(Volume –I)Principles Of Kl Narang &Sp Jain Kalyani Publishers 2017
Accounting
 McGraw Hills
Mohammed Hanif &
Corporate Accounting education India Pvt. Second Edition
Amitabha Mukherjee Limited
Advanced Accountancy - PHI Learning Private
D Chandra Bose 2010
Vol.II Limited
Dr S N Maheshwari, CA
Advanced Accountancy- Vikas Publishing 11th Edition :
Sharad K Maheshwari &
Vol.II House January 2018
Dr Suneel K Maheshwari
Advanced Accountancy - Seventeenth edition
R.L. Gupta Sultan Chand & Sons
Vol. 2 (1 January 2014)
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Business Management-I
Name of the Course: Marketing Management
Course Code: BCOMH-202.1 Total Duration: 90 Hrs Max. Marks: 50
(Internal:10+Theory:40)

Course Objectives:

1. To have knowledge of social, legal, ethical and technological forces on marketing

decisions.
2. To operate effectively in competitive markets.
3. Ability to develop marketing strategies of products, price and promotions objectives.

Course Outcomes:

CO1 To identify the core concepts of marketing.

CO2 To understand the role of marketing in business and society and to have knowledge of
social, legal, ethical and technological forces in marketing decision making.

Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
Marketing CO1 *
Management CO2 * *
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Marketing-introduction, nature and scope of marketing,
Importance of marketing concept: Traditional and modern
I selling vs marketing, Marketing mix, Marketing 15 10
environment. Market – Meaning, Definition, Types of
Market, Factors influencing marketing concepts.

Unit Topics Duration (In Hours) Marks

Consumer behaviour and marketing segmentation: nature,
scope, and significance of consumer behaviour. Market
II Segmentation Concept and importance, Basis for market 25 10
segmentation, Positioning, Marketing information system
Marketing research-process and significance.

Unit Topics Duration (In Hours) Marks

Product: concept of product, consumer and industrial
goods, Product planning and development, New product
III development process, Packing Role and functions, Brand 15 10
name and trade mark, After sales service, Product Life
Cycle Concept.

Unit Topics Duration (In Hours) Marks

Price: Importance of price in Marketing Mix, Factor
affecting price of a product/service, Pricing Methods,
Distribution Channels and Physical Distribution Channel-
IV Concept & Role, Types of Distribution Channel: Factors 20 10
affecting Choice of a distribution Channel: Retailer and
Wholesaler, Physical Distribution of goods: transportation,
warehousing, logistics.

Unit Topics Duration (In Hours) Marks

Sales Promotion: Nature and importance of sales
promotion, Methods of promotion, Optimum promotion
mix, Advertising media- their relative merits and
limitations, Characteristics of an effective advertisement,
V 15 10
Personal selling, Selling as a career, qualities of a
successful sales person, functions of a sales man. Public
relation, Meaning and its importance, New age media –
Internet and Mobile advertising.
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.
Recommended Reference Books:
Name of the Book Author/Authors Name Publisher Edition
Marketing Management and Strategy Baker, M. (2000) Macmillan 3rd edition
Business.
Essentials of Marketing Blythe, J. (2001) Prentice Hall 2nd edition
Marketing Communications, Contexts, Fill, C (2002) Prentice Hall 2nd edition
strategies and applications
Principles of Marketing Randall, G. (2001) Thomson Learning 2nd edition
Marketing An Introduction. Kotler, P. and Prentince Hall 4th edition
Armstrong, G. (1997) International
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Business Management-II
Name of the Course: Financial Management
Course Code: BCOMH-202.2 Total Duration: 100 hrs Max. Marks: 50
(Internal:10+Theory:40)

Course Objectives:
1. To provide basic knowledge to the students regarding the basic concepts of financial
management and its importance in the field of commerce.
2. To clear the concepts of the students regarding the evaluation of the investment decisions
on the basis of various techniques of capital budgeting..
3. To assign the practical approach to the students regarding the computation of various
leverages i.e. operating, financial and combined leverages and to illustrate the procedure and
computation of cost of various sources of capital and theories of the capital structure.

Course Outcomes:
CO1 This subject helps in understanding the basic concepts of financial management and
will develop the skills to calculate the various techniques of capital budgeting in order to take
better decisions.
CO2 This subject will provide in-depth knowledge regarding the working capital
management
CO3 To understand the theories of capital structure regarding determination of the capital
structure of new and old companies.
Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
CO1 * *
Financial
CO2 * *
Management
CO3 *
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Financial Management: meaning, definition, nature, scope,
importance of finance. Financial Goal-Profit vs Wealth
I maximisation. Financial Function- Traditional and Modern 10 10
Concept- investment, Financing and dividend decisions,
Responsibility of financial manager.

Unit Topics Duration (In Hours) Marks

Investment Decision- Concept, Types of Investment,
II 25 10
Methods of Evaluation- PBP, NPV, IRR, ARR, PI methods.

Unit Topics Duration (In Hours) Marks

Cost of Capital- Meaning and significance of cost of capital
Calculation of cost of debt, preference capital, equity capital
III 25 10
and retained earnings, Combined cost of capital (weighted
Cost of Equity, CAPM

Unit Topics Duration (In Hours) Marks

Capital Structure Theories – Meaning and Definition,
Capital structure theories, Net Income Approach, Net
IV Operating Income Theory, Modigiliani and Miller Theory 20 10
and traditional Theory, Optimum Capital Structure,
Determination of Capital Structure. Case Studies.

Unit Topics Duration (In Hours) Marks

Operating and Financial Leverage – Measurement, Effects
of operating, Financial leverage on profits, Analysing
V alternate financial plans, Calculation of operating financial 20 10
and combined leverage, Degree of operating and financial
leverage.
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.

Recommended Reference Books:

Name of the Book Author/Authors Name Publisher Edition
Financial McGraw Hill
Management(Theory & Prasanna Chandra 9th
Education
Practice)
Financial Management McGraw Hill
(Text, Problems & M.Y Khan & P.K Jain 8th
Education
cases)
Financial Management I.M Pandey Vikas publication 11th
Financial
Management(Theory, Dr. R.P Rustagi Taxmann’s 6th
Concepts & problems)
Sahitya Bhawan
Financial Management Dr. S.P Gupta January,2019
publications
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Applied Economics-I
Name of the Course: Public Finance
Course Code: BCOMH-203.1 Total Duration: 90 hrs Max. Marks: 50
(Internal:10+Theory:40)
Course Objectives:
1. The course provides a detailed introduction to basic and intermediary knowledge
about Public Finance.
2. The course provides students with an understanding of the essential principles of
Taxation & Expenditure, sources of revenue and expenditure of the central and state
government.
3. To course facilitates the students understand the working of the central and state
government and how the working of financial institutions & markets impacts the economy.
4. To course help students comprehend the working of the economy through concepts of
Taxation, Budget, Stock exchange, Financial institutions, Financial Markets.
5. The course generates a sense of responsibility amongst students and provides a basis
for the formulation of a knowledgeable citizen.

Course Outcomes:
1. Students will be able to make an analytical understanding of applicative part of
economic theories.
2. After learning this paper student will understand the concept of public sacrifice and
social benefit.
Learning this subject will provide basic and intermediary knowledge of centre and state.

Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
CO1 *
Public Finance
CO2 *
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Public Finance – Meaning, Nature, Scope, Importance,
Difference between Private and Public finance, Principle of 18 10
I Maximum Social Advantage, Role of State in Public
Finance, Centre-State Relationship.

Unit Topics Duration (In Hours) Marks

Sources of Revenue: Taxes, Loans, Grants and Aid.

Meaning and types, Canons of Taxation, Problem of justice
II in taxation, Incidence of taxation, Taxable capacity, Impact 20 10
of taxation and tax evasion, Characteristic of Indian Tax
System -Defects and steps of reforms.

Unit Topics Duration (In Hours) Marks

Principle of Public Expenditure, Principle of Public Debt
and its methods of Redemption, Effects of Public 10
III 18
expenditure on Production and distribution, Public Debt in
India, Debt to GDP ratio, Importance of Subsidies.

Unit Topics Duration (In Hours) Marks

Public Finance in India: Sources of Revenue of Central and
state government, Concept and type of Budget, Fiscal
IV deficit, financing and deficit budget, Introduction of Fiscal 16 10
Responsibility and Budget Management Act.

Unit Topics Duration (In Hours) Marks

Financial Institution and Market – Role of RBI, Stock
Exchange, Recent Development in Financial Market,
Constitution and function of Finance Commission,
V Recommendation of latest finance commission, Latest 18 10
Budget of Centre and MP Government, Main Heads of
Revenue and Expenditure of Central and State Government.
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.

Recommended Reference Books:

Name of the Book Author/Authors Name Publisher Edition

Public Finance R.K. Lekhi& Joginder Kalyani 19th Edition
Singh Publications
Public Finance H. L. Bhatia Vikas Publishing 29th Edition
Public Finance in Theory and S K Singh S.Chand 2nd edition
Practice
Foundations of Modern Ben J. Heijdra Oxford 3rd Edition
Macroeconomics
Public Finance in Theory and Musgrave, Richard A. & Peggy Books 5th Edition
Practice. Musgrave, Peggy B.
(1973).
Indian Economy Performance and Uma Kapila 20th Edition
Policies
Monetary Economics M.L Jhingan Vrinda 7th Edition
Publications
 The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)
Department of Commerce
Academic Year: 2021-2022
B.Com (Honours) II Year
Name of the Program: B.Com (Honours) Program Code: 5
Name of the Group: Applied Economics-II
Name of the Course: Advance Statistics
Course Code: BCOMH-203.2 Total Duration: 120 hrs Max. Marks: 50
(Internal:10+Theory:40)

Course Objectives:

1. To develop a greater understanding of data organization, data presentation and Statistics

as a whole.
2. To gain knowledge about measures of central tendency and to understand and apply
correlation and regression.
3. To develop an in-depth understanding of theory of probability and distributions and to
understand sampling methods and concepts of testing

Course Outcomes:

CO1 Student will be able to use statistics as a tool to analyze a wide range of real world
problems and will be able to organize and present data in tabular and graphical forms.
CO2 Student will be able to solve problems related to measures of central tendency and will
be able to use the theory of probability and distributions.
CO3 Student will be able to understand the basics of hypothesis testing.

Course
Title of Paper PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7
Outcome
CO1 * *
Advanced
CO2 * *
Statistics
CO3 *
 SYLLABUS

Unit Topics Duration (In Hours) Marks

Introduction to Statistics, Concept of population and
sample, Types of data, primary and secondary data,
Collection of data, Organisation of data- frequency tables
I 20 10
and frequency distribution. Levels of measurement,
Presentation of data- Bar Diagram, Pie Diagram, Line
Graph, Histogram, Frequency polygons

Unit Topics Duration (In Hours) Marks

Measures of Central tendency – Mean, Mode, Median,
Geometric mean, Measures of dispersion- range, variance
II Quartile deviation, Mean deviation, Standard deviation, 25 10
Basic concept of skewness and kurtosis.

Unit Topics Duration (In Hours) Marks

Theory of Probability – experiment, sample spaces and
events, Addition and multiplication theorem, Conditional
III Probability, Concept of discrete and continuous random 25 10
variable. Probability distribution – Binomial, Poisson and
normal Distribution.

Unit Topics Duration (In Hours) Marks

Sampling Distribution – Concept parameter and Statistics.
Sampling distribution of Mean and Central Limit Theorem
Sampling Errors, Point and interval estimation of a 30 10
IV population mean (Large and small sample cases), Basic
Concept of Hypothesis testing. Hypothesis Test Based on
a single sample for mean and proportion – Z test, T Test,
Chi-Square Test, ANOVA.

Unit Topics Duration (In Hours) Marks

Correlation- Meaning, definition and types of correlation.
Karl Pearson’s Co-efficient of correlation, Co-efficient of
determination, Spearman’s rank correlation co-efficient.
V 20 10
Simple Linear Regression – Lines of Regression
(estimating lines),Regression coefficient and their
properties, Application of regression in forecasting.
*Note: Topic/Topics in Bold Italic represent enhancements made by the college.
Recommended Reference Books:
Name of the Book Author/Authors Name Publisher Edition
Statistical Methods Dr S. P Gupta Sultan Chand Edition: 43rd

Viva Books Pvt Limited

David Freedman, Robert First Indian
Statistics in W.W Norton &/
Pisani, Roger Purves Edition
Company, Inc New York
Discovering
Andy Field & Jeremy Miles Sage Publication Ltd. First Edition
Statistics with SAS