BCOM Hons.

Syllabus
September’22 Session- Semester- I

SL. SUBJECT SUBJECT CREDIT SEMESTER Th/P/Pro

NO CODE

1 B.COM-101 Principles and Practices of 4 1 Th

Management

2 B.COM-102 Financial Accounting 4 1 Th

3 B.COM-103 Fundamentals of Computers 4 1 Th

4 B.COM-104 Business Communication 4 1 Th

5 B.COM-105 Business Law 4 1 Th

Total Credit 20
 Principles and Practices of Management

Course Code: B.Com 101 Course Title: Principles and Practices of

Management
(4 Credits)
Course Objective: -
 To provide basic framework to understand the evolution & concepts of
management.

 To give and overview of the major functions of management with emphasis on

planning, organizing, controlling, directing, and communicating
 Construct student’s ability to work as contributing members of a team utilizing
these functions of management

Course Contents
Chapters Unit Objectives
Unit

1 Chapter 1- Nature of Management: Introduction to Students will learn about the

management, Nature, Significance of Management, basic management concepts
Management as science, art and profession.

2 Chapter 2- Principles, Functions and Theories of Students will be able to learn

Management: Principles of Management, about the evolution of
Contribution of FW Taylor and Henry Fayol. management and the theories
Management and administration & Functions of of management
Management.

3 Chapter 3- Planning Meaning, Nature and Students will be able to learn

Importance, Advantages and Disadvantages of the concept of planning and its
planning. The process of planning relevance in management

4 Chapter 4- Components of Planning: Students will be able to learn

Components Forecasting and its techniques, Barriers
the techniques of forecasting
to effective Planning, Types of Plans: Standing and
single use plans and different types of plans
5 Chapter 5- Organization Concepts, process and Students will be able to
types: Meaning, Nature , Principles of organising, understand the relevance of
Importance , organization process and Types of organising and its process
Organisation.

6 Chapter 6 –Organization Structures: Types of Student will be able to

organization structures and their suitability. understand the different
structures of organisations and
their suitability.

7 Chapter 7 – Delegation of Authority & Students will able to

Decentralization Meaning, Need & importance of understand the importance of
Delegation. Barriers in delegating and how to delegation in the organization
overcome them. Concept of decentralization and and techniques of effective
its suitability. delegation.

8 Chapter 8- Decision Making: Process of decision Students will understand about

making, rationality and bounded rationality, Risk the key considerations while
and uncertainty in decision making. making a decision and risk
associated with decision
making.

9 Chapter 9- Staffing and Directing Meaning and Student will understand

process of Staffing: meaning, manpower planning, about different sources of
recruitment and selection. Elements and principles of recruitment and selection
effective direction

10 Chapter 10 - Coordination - Meaning ,elements of Students will learn the art of

coordination and Importance of coordination - coordinating and its
Techniques for Effective Coordination. relevance in organizations.

11 Chapter 11 – Communication : Introduction, Basic Students will be able to learn

Principles of Communication: Introduction to the the techniques of effective
Communication Process, Importance of communication and ways to
communication, Barriers to Communication, Types overcome the barriers of
of Communication. communication.

12 Chapter 12 - Leadership – Meaning Traits of a Students will be able to

Leader, Leadership Styles. Qualities of a good understand the leadership
leader, styles and traits of leader.
13 Chapter 13- Motivation Elements and principles of Students will understand the
motivational theories and
effective Direction, Meaning and Theories of
ways of motivating
Motivation-Maslow’s need hierarchy theory and employees at work.
Herzberg’s two factor theory,

14 Chapter 14- Supervision: Meaning Nature, Students will be able to

understand the role of
Importance, Types of supervision, Essential
supervisor and ways of
characteristics of supervisor, emerging challenges of a becoming a good supervisor
supervisor

15 Chapter 15 Controlling: Meaning and Process of Students will be able to

Controlling., Techniques of Controlling: Traditional learn the techniques of
and modern techniques of controlling. controlling and their
application

16 Chapter 16 Management of Organizational Students will be able to

analyse the situations where
Change and Development: Adaptability to change,
change is necessary and the
process of implementing change, resistance to process to implementing
change and the art of overcoming resistance. change in the organisation.

References: -

 Dr. L.M.Parasad ,”Principles & practice of management”, Sultan Chand & Sons - New
Delhi
 Horold Koontz and Iteinz Weibrich, Essential of Management McGraw hills International
 Principles of Management, By Tripathi, Reddy Tata McGraw Hill
 J. S. Chandan,” Management: Concept and Strategies “, Vikas Publishing.
 Financial Accounting
Course Code: B.COM- 102 Course Title: Financial Accounting
(4 Credits)
Course Objective: -
 Gather knowledge of the fundamental and technical concepts of accounting.

 Guide the students regarding regulatory framework for the operation of the
Accounting Activities.

 Construct links among economic characteristics and strategies of a business,

its financial statements and notes, assessments of its profitability, and risk,
and
its market valuation.

Course Contents
Chapters Unit Objectives
Sr.
No.

1 Chapter 1- Introduction to Accounting Students will understand about

: Introduction to Financial Accounting, Accounting the basic Introductory part and
as an Information System, Importance, Scope, and Get knowledge about users
Limitations, Users of Accounting Information,

2 Chapter 2- Accounting principles: Type of Students will be able to know

accounting Principles-Basic concept ,principles the detailed concepts and
and modifying principles; Importance and convention
Limitation system

3 Chapter 3- Double Entry System: Meaning, Students will able to learn the
classification of account, Rules of Debit and Credit, traditional and modern rules of
Stage or parts of double entry system; Advantages double entry system for
and Disadvantages of double entry. recording transactions in
accounting book.

4 Chapter 4- Journalising: Meaning of Journal, Students will able to learn the

objectives and importance of preparing Journal, meaning, objectives and
 Format of Journal, Recording transactions in process of Recording
Journal, Opening and Closing Entries. transactions in Journal

5 Chapter 5- Classification of Accounting Students will able to

Transactions: An overview of Subsidiary books – understand the Subdivision of
Purchase Book, Purchase Returns Book, Sales Journal or subsidiary books
Book, and Sales Returns Book. Recording Classify the accounting
Transactions in three column Cash Book, transactions through
subdivision of Journal

6 Chapter 6- Ledger, Ledger Posting & Ledger Students will Understand the
Balancing: Meaning of Ledger, objectives and meaning, objectives, Format of
importance of preparing Ledger, Performa of Ledger, difference between
ledger, Preparation of Ledger Accounts, Posting of journal and ledger and also the
Transactions in Ledger and Balancing of Ledger. process of Posting transactions
into various ledgers and
balancing the ledger

7 Chapter 7 -Accounting Standards and IFRS: Student will able to

Introduction to International Financial Reporting understand the overview about
Standards (IFRS), Understanding Accounting the Accounting Standards and
Standards issued by the ICAI related to Disclosure IFRS
of Accounting Policies

8 Chapter 8 – Preparation of Reconciliation Students will able to prepare

Statements: Meaning, Need & importance of Bank Bank reconciliation statements
Reconciliation Statement. Preparation of Bank and can find the reasons of
reconciliation statement differences between Cash
Book and Pass book.

9 Chapter 9- Trial Balance: Meaning, features, Students will understand about

objective of trial balance, Methods of preparing the summarization of accounts
trial balance, Steps in locating errors disclosed by by preparation of Trial balance
trial balance. Suspense Account. and locating the errors
disclosed by the trial balance

10 Chapter 8- Rectification of Errors: Meaning of Students will understand about

Rectification of Errors, Classification of the different types of errors and
Accounting errors, Method of rectification of errors method of their rectification.

11 Chapter 11- Depreciation ,provision and reserves Student will understand

:Meaning ,causes and objective of providing about different method of
 depreciation; different method of providing depreciation and causes and
depreciation ( SLM and WDV method) objective of charging
depreciation

12 Chapter 12 -Final Account: Preparation of Students will learn the

Trading account ,format ;preparation of profit and nature of transactions to be
loss account and format; Balance sheet-Drafting of entered in final accounts and
Balance sheet their accounting treatment

13 Chapter 13 -Final account with adjustment: Students will be able to

adjustment; closing stock, outstanding expenses, adjust post balance sheet
prepaid expenses, deprecation Bad debts, provision date transactions affecting
for Bad and Doubtful debts final accounts

14 Chapter 14 - Financial Statements of a Joint Stock Students will be able to

Company: Understanding contents of Financial understand the content of
Statements of a Joint Stock Company as per Financial Statement of Joint
Companies Act 2013. Understanding the contents of Stock Company and
a Corporate Annual Report. Corporate Annual Report.

15 Chapter 15- Analysis Of Financial Statement: Students will be able to

understand the different
Objectives of Financial Statement Analysis;
Statements for analysis of
Sources of Information; Standards of Comparison, Financial Statement.
Techniques of Financial Statement Analysis -
Horizontal Analysis, Vertical Analysis,

16 Chapter 16- Ratio Analysis: Meaning and Students will be able to

Analyse the Financial
Usefulness of , Financial Ratios; Analysis of
Statement through
Financial Ratios from the perspective of different understanding the
Stakeholders like Investors, Lenders, and Short- interrelations between
term Creditors; Profitability Ratios, Solvency figures of Financial
Ratios, Liquidity Ratios, and Turnover Ratios; Statement
Limitations of Ratio Analysis.

References: -

 Robert N Anthony (2010). Accounting. Twelfth Edition, Tata McGraw Hill.

 Tulsian P.C (2009) .Financial Accounting, Fourth Edition, Pearson Education.
 MaheshwariS.N (2012).Financial Accounting, Third Edition, Vikas publishing
House.
 Shukla S.M(2009). Financial Accounting, Fourth Edition, Sahitya Bhawan
publications.
 Ashish K Bhattacharyya (2012). Essentials of Financial Accountancy, Third
Edition, PHI.
 Fundamentals of Computers

Course Code: B.Com 103 Course Title: Fundamentals of Computers (4

Credits)
Course Objective: -
 Understand the concepts and define and appropriately use information technology
terms.

 Identify computer hardware components and describe their function

 Describe the essential elements of the computer's architecture and discuss how this
architecture functions.

 Evaluate and describe the characteristics and representations of data, and interpret
and compare data in different representations.

 Understand and identify operating system features, internet and telecommunication

components

Course Contents
Unit No./ Unit description Unit Objectives
Sr.
No.

1 Unit 1- Introduction to Computers: Introduction, Students will be able to

Characteristics of Computers, Capabilities of understand and evaluate the
Computers, Limitations of Computers, Functions of basic concepts of appropriately
Computers, Evolution of Computers, Generations of use of information technology
Computers, Components of Computers, Categories terms and components of
of Computers, Types of Computers, Types of computer.
Personal Computers

2 Unit 2- Input Devices: Keyboard, Mouse, Scanner, Students will be able to

Touch Panel, Joystick, Light Pen, Magnetic Ink understand and evaluate the
Character Recognition, Optical Mark Reader, Optical input and output devices usage.
Character Recognition, Trackball, Microphone,
Graphics tablet. Output Devices: Visual Display Unit,
Monitor, Terminals, Printer, Plotters.

3 Unit 3- Storage Devices: Primary Memory, Random Students will be able to

Access Memory, Read Only Memory, PROM, EPROM, understand the concepts of
Cache Memory, Virtual Memory, Registers, Secondary
 Storage, Magnetic Tape, Magnetic Disk, Floppy Disk, storage devices along with
Optical Disk, Hard Disk Drives. different types of memory.

4 Unit 4- Number System: Introduction, Decimal Students will be able to

Number System, Binary Number System, Octal Number understand and implement
System, Hexadecimal number system, Binary Arithmetic, the mathematical
Decimal to binary Conversion, Binary to decimal, representation of number
Decimal to octal, Octal to decimal, Decimal to system.
hexadecimal, Hexadecimal to decimal, Conversion from
a Binary to Octal Number and Vice Versa, Conversion
from a Binary to Hexadecimal Number and Vice Versa,
Conversion from an Octal to Hexadecimal Number and Vice
Versa.

5 Unit 5- Binary Coded Decimal: BCD Conversion, Students will able to converts
BCD Addition, Gray code, Converting Gray Code to the gray code into binary coded
Binary, Gray Code conversions, Converting Binary to and also apply the binary coded
Gray. decimal operation.

6 UNIT 6- Integer Representation: n-bit Unsigned Students will able to represents

Integers, Signed Integers, n-bit Sign Integers in Sign- the n-bit unsigned and signed
Magnitude Representation, n-bit Sign Integers in 1's integer number in 1’s and 2’s
Complement Representation, n-bit Sign Integers in 2's complement.
Complement Representation, Floating-Point Number
Representation.

7 Unit 7- Classification of languages: Introduction, Students will able to

Computer Languages, Characteristics of Computer understand and evaluate the
Language, Classification of languages: Machine Code, classification of different
Assembly Language, High Level Language, Machine types of computer
Languages, Assembly Language, High-Level languages.
Languages, Compiler, Interpreter, Assembler.

8 Unit 8- Algorithms: Representation of Algorithms, Students will able to

Structure of Algorithms, Properties of Algorithms
Analysis of an algorithm, Need of Algorithms, understand, evaluate and
Classification by implementation, Classification by apply algorithm concepts
design paradigm, Software, Types of Software, and also implementation
Computer virus, Types of viruses.
phase.

9 Unit 9- Operating System: Operating System Students will able to

Functions: Memory Management, Processor
Management, Device Management, File Management, understand operating system
 Other Important Activities. Types of Operating Systems: and what role it plays in a
Single User – Single Processing System, Batch
Processing Systems, Multiprogramming Operating computer system along with
System, Time Sharing or Multitasking System, Parallel functions.
Systems, Distributed Systems, Real Time Systems.

10 Unit 10- Computer Network: Introduction, Network Students will able to

Components, Modes of Communication, Types of understand and analyze
Networks: Local Area Network, Metropolitan Area various related technical,
Network, Wide Area Network, Network Topology: Star administrative and social
topology, Bus Topology, Ring Topology, Mesh aspects of specific computer
Topology, Internetworking Devices: Repeaters, Hubs, network.
Bridges, Switches, Routers, Gateways.

11 Unit 11- Internet: Introduction, Brief History, The Students will able to
Internet Today, Applications of Internet, Basic Terms understand the internet with
related with Internet, Internet, Intranet, and Extranet. its application and also know
the knowledge about the
different types of network
terminology.

12 Unit 12- Database Base Systems: Introduction, Students will be able to

Database, Database management system, Purpose of understand and evaluate the
Database Systems, Data abstraction in DBMS, basic concepts of database
Advantages of DBMS over File System, Advantages of management systems and
Database Management Systems, Disadvantages of can apply concepts of DBMS
Database Management Systems, The Three-Schema in information technology
Architecture. applications within
organizations.

References: -
 Norton, Peter, “Introduction to Computers”, McGraw-Hill. 2009.
 Leon, Alexis & Leon, Mathews, “Introduction to Computers”, Leon Tech World, 2001.
 Yashwant Kanetker, “Let us C”,BPB, 2007.
 Rajaraman, V., “Fundamentals of Computers”,PHI, 1998.
Course Code: B.Com 104 Course Title: Business Communication
(4 Credits)
Course Objective: -
To understand the importance of business communication
Analyze the efficacy of different communication medium.
Assess the impact of internal and external communication.
Identify the areas and ways to improve the effectiveness of communication skills.
Evaluate the strengths and importance of workplace etiquette and manners.

Course Contents
Chapters Unit Objectives
Sr.
No.

1 Chapter1- Introduction to Communications Students will understand about

Introduction, Concept, Definitions, Nature of the concept of business
business communications communication and
importance of business
communication

2 Chapter 2- Process and barriers of Students will be able to know

communication: Communication Process the process and the barriers of
Objectives of business communication, Barriers to communication
communications ,Ways to overcome barriers

3 Chapter 3- Types of communication Introduction, Students will able to

Formal Communication, Communication networks, understand the different types
Informal communication, Verbal and nonverbal of communication.
communication, Internal and external
communication
4 Chapter 4- Importance of Students will able to learn the
communication:
Introduction, Role of communication in managerial meaning and importance of
processes communication.

5 Chapter 5- Written Communication: Introduction, Students will able to

Principles of effective written communication, understand the effectiveness of
Essentials of good writing written communication

6 Chapter 6 – Business Letter Writing: Formal Student will able to understand

business Writing, Methods, Layout. the different styles and format
of written communication

7 Chapter 7 – Other forms of written communication Students will able to know the
meaning and importance of
Writing Memorandum, Notice Writing, Agenda, Minutes
written communication

8 Chapter8- Other forms of written communication: Students will understand about

Notice, Circular and digital communication, Importance of the purpose of notice and
digital communication circulars and the importance of
digital communication

9 Chapter 9- Public Speaking: Introduction Student will understand the

Techniques of public speaking, Importance of techniques of public
public speaking, Modes of public speaking, Ways speaking
to reduce stage fright

10 Chapter 10 - Listening Skills: Introduction, Students will understand the

Types of listening concept of listening

11 Chapter 11 - Meetings, Seminars and Conferences Students will be able to

Introduction, Types of meetings, Seminars and Conferences understand the meaning and
purpose of meeting ,
seminar and conference

12 Chapter 12 – Group Discussions : Introduction, Students will be able to

Conducting Group Discussions ,Interview understand how group
discussion is organized.

13 Chapter 13-: Resume Writing : Introduction, Format Students will be able to

understand how to draft a
resume.
14 Chapter 14- Power point Presentations : Students will be able to
understand and know the
Introduction, Importance of presentations, Power
way a power point
point presentation Style presentation should be given

15 Chapter 15-: Business Etiquettes: Introduction, Work Students will be able to

understand how to carry
place etiquettes
themselves professionally.

16 Chapter 16- Email and telephone etiquettes Students will be able to draft
emails and will be having
effective telephonic
etiquettes.

References: -

 Raymond, V. L., Marie, E. Flatley., Rentz, K.& Pande, N. (2009). Business

Communication: Making Connections in a Digital World, 13/e. TMH. New Delhi
 Meenakshi Raman, Prakash Singh (2012), Business Communication, 2e, Oxford
University Press.
 Hudson, R.H. and Selzler, B.J. (2006). Business Communication: Concepts and
Applications in an Electronic Age, 5/e., Jaico Reprint, Jaico, New Delhi.
 Booher, D. (2001). E-Writing: 21st Century Tools for Effective Communication.
New
 York: Pocket Books, Division of Simon & Schuster, Inc.
 Sinha, k.k (2017), Business Communication, Fourth Revised Edition, Taxmann.
 BUSINESS LAW

Course Code: B.Com 105 Course Title: BUSINESS LAW (4 Credits)

Course Objective: -
To outline to students how limited companies are regulated under law and the formation of
companies, and to provide understanding of the duties and powers of different stakeholders
of the company.

Course Contents
Chapters Unit Objectives
Sr.
No.

1 Chapter 1- Business law- Introduction To introduce the students

about various Business
Laws.

2 Chapter2- Classification of Contracts & Offer- Student shall appraise the

Acceptance
difference between various
types of companies, and the
basis of contract being offer
& acceptance.

3 Chapter3-Free Consent Students shall be able to

appreciate the importance of
Offer & Acceptance and the
concept of free consent.

4 Chapter4- Discharge of Contract As the contract come to an end,

the various modes of it under
different condition are
discussed here in this chapter.

5 Chapter5- Definition & Essentials of Sales To learn the basic of Sales of

goods Act and building blocks
6 Chapter6- Effect of Perishing of Goods To learn the effect of
contract in case of
Perishable goods

7 Chapter7- Conditions & Warranties Students shall learn the

important aspects relating to
the effect of condition and
warranty on sale of goods

8 Chapter8- Rights of an unpaid seller (Breach) To learn as to, who is called

as unpaid sellers and what
are his legal rights against
the goods and buyers.

9 Chapter9- Definition- Partnership Act-Essentials To learn what is contract of

partnership and what are its
basics.

10 Chapter10- Kinds of Partners To learns the various types

of partners and their rights
under a partnership.

11 Chapter11- Dissolution of partnership firm To learn about the coming to

an end of a Partnership and
how to legally dissolve it.

12 Chapter12- Consequences of Dissolution To learn about the legal

effects after the dissolution
of a Partnership.

13 Chapter13- Negotiable Instrument Act, 1881 To learn about the basic

purpose of Negotiable
instruments, their nature,
types, and usage.

14 Chapter14- Negotiation To learn what is

Negotiations and how it
materialises.

15 Chapter15- Crossing of Cheques To gain knowledge about

the various types of security
measures added to a Cheque
by adding various types of
crossing across it.
16 Chapter16- Consumer Protection Act, 1986 To learn about the concept
of consumers and their
rights, and also the forums
and processes to resolve
consumer disputes.

References: -
a) Kuchhal, M. C. (2018). Business Law, 7th Edition, Vikas Publishing House.
b) Kapoor, N. D. (2018), Elements of Mercantile Law, 15th Edition, S. Chand.
c) Pathak, A. (2018). Legal Aspects of Business, 14th Edition, TMH.
d) www.ignou.ac.in(internet source)
e) www.legalservices.co.in(internet source)