Kavikulguru Kalidas Sanskrit University ,Ramtek

SYLLABUSBachelor of Commerce (B.Com.) Examination(Three Years Degree Course)SEMESTER - ICourse-I -Sanskrit Literature& Poetics B.com I-1Credits- 41.100 marksNeetishatakam (Complete)80 MarksTheory: 80 MarksInternal Assessment: 20 MarksPaper PatternQ.1. Translate any four verses out of 6.4 x 5 20 MQ.2. Explain with reference to context. Any four out of 6. 4 x 5 20 MQ.3. Long answer questions. Any two out of four.2 x 15 30 MQ.4. Short notes on any two out of four.2 x 5 10 MReference BooksNeetishatakam – ChaukhambaPrakashan, Varanasi.Neetishatakam – Prasad Prakashan, Pune. SuyogPrakashan – Amravati.Course-II- English LanguageB.com I-2Credits-4Total Marks 10020 MarksUnit I : ProsePrescribed Lessons1.InSahyadri Hills, A Lesson in Humility- Sudha Murty2. Uncle Podgier Hang a Picture- Jerome K. JeromeUnit II: Poetry1. Where the Mind is Without Fear- Rabindranath Tagore2. The Toys- Coventry PatmoreUnit III: Short Stories1. Why I Want a Wife- Judy Brady2. The Selfish Giant- Oscar WildeUnit IV: Grammar & Vocabulary20 Marks20 Marks20 Marks(i) Articles (5 marks)(ii) Preposition (5 marks)iii) Synonyms and Antonyms ( 5 5 10 marks)Unit V: Conversational Skills (Step Up I) (Internal assessment) 20Marks Internal assessment will be based on: i) Viva -10 marks ii)Assignments-10 marks1. Making Introduction2. Greeting People3. Talking about family4. Describing people, places, animals5. Expressing feelings6. Inviting, Suggesting, Accepting, RefusingTheory: 80 MarksInternal Assessment : 20 Marks

Paper PatternQ.1 (A) Five questions on Articles5 Marks(B) Five questions on Prepositions5 Marks(C) Five questions out of eight on Synonyms5 Marks(D) Five questions out of eight on Antonyms5 MarksQ.2(A) Three SAQs with internal choice to be answered in about75 words each from Unit I (prescribed lessons)3x5 15(B) Five very short answer questions on Unit I(prescribed lessons) to beAnswered in one or two sentences each5x1 05Q.3(A) Three SAQs with internal choice to be answered in about75 words each from Unit II (prescribed poems)3x5 15(Note: Internal choice should be from two different lessons)(B)Five very short answer questions on the prescribed poemsTo be answered in one or two sentences each5x1 05Q.4(A) Three SAQs with internal choice to be answered in about 75 wordsEach from Unit III (prescribed Short stories)3 x 5 15(B) Five very short answer questions on the prescribed short StoriesTo be answered in one or two sentences each.5x1 05Prescribed Books1. The Knowledge Tree Edited by Urmila Dabir, PriyaWanjari, KapilSinghel,SuchitaMarathePalnitkar& Nitin Mathankar (Orient Blackswan)2. Improve Your English (Step Up – I) Edited by Lovely Menachery&MalatiPanga (FoundationBooks)Recommended Books1. Learner’s English Grammar and Composition by N.D.V. Prasad ( S. Chand & Company Ltd.)2. English Grammar, Composition & Usage by J.C. Nesfield (Macmillan India Ltd.)3. English for Practical Purposes by Z. N. Patil, B.S. Walke, Ashok Throat, Zeenat Merchant(Macmillan)4. English Conversation Practice by Grant Taylor (Tata McGraw- Hill)Course-III-Business EconomicsB.com I-3Credits-04Total Marks 100Unit 1 Nature & Scope of Business Economics20 Mark Meaning,Scope and objectives of Business Economics, Nature & types of business decisions.Role & Responsibility of business economist.Micro & Macro Economics – Definition, Scope, merits and demerits.Unit 2 Theory of Consumption20 MarkLaw of Demand, Demand determinants, Changes in Demand, Exceptions to the law of Demand,Giffen’s Paradox.Law of Diminishing Marginal Utility & Law of Equi Marginal Utility – Assumptions, Importance,Limitations and Criticisms.Elasticity of Demand – Concept, Types, Definition, Measurement of elasticity of Demand, Factorsinfluencing Elasticity of Demand, Importance of Elasticity of Demand.Demand Forecasting – Meaning, Need, Importance, Methods of Demand Forecasting.

Unit 3 Theory of Cost & Revenue & Markets20 MarkThe concept of Cost – Accounting cost, Economic cost, Opportunities cost, fixed cost, Variable cost,Direct & Indirect cost, Real cost, Explicit & Implicit cost, Money cost, Total cost, Average cost,Marginal cost, Selling cost.The concept of Revenues – Total Revenues, Average Revenues, Marginal Revenues and Relationship andTime element.Law of Supply & Criticisms, influencing factors of Supply.Markets – Concept, Meaning, Definition, Classifications of market structure. Concept of Firm & Industryand its distinction between.Unit 4 Pricing of Products20 MarkPerfect Competition – Definition, Properties, Price determination under Perfect Competition.Monopoly - Definition, Properties, Types, Price determination under Monopoly.Monopolistic Competition – Meaning, Concepts, Properties and Price determination under MonopolisticCompetition.Oligopoly – Meaning, Price and Output determination under Oligopoly, Price and Output leadership,Collusive Oligopoly, Kinked Demand Curve.Course –IV- Financial Accounting – B.com I-4Credits-04Total Marks 100Unit 1 Financial Accounting20 MarkMeaning, Objectives and Principles of Accounting, Accounting concepts & conventions, AccountingStandards – AS 1 to AS 10. Final accounts of Sole Traders. (Theory & Numerical)Unit 2 Final Accounts of Co-operative Societies :20 Mark(As per Maharashtra Co-operative Societies Act 1960)Introduction, Types of Co-operative Societies, Preparation of Trading & Profit and Loss Account andBalance Sheet. (Theory & Numerical)Unit 3 Hire Purchase Accounts20 MarkMeaning of Hire Purchase Accounts, Features, Merits & Demerits of Hire Purchase System, Distinctionbetween Hire Purchase and Instalment System. (Theory & Numerical Excluding Instalment Systemand Repossession of Assets)Unit 4 Joint Venture Accounts20 MarkMeaning, Distinction between Joint Venture & Partnership, Methods of joint venture accounting. (Theory& Numerical on Centralized & Decentralized Method)Course-V- Computer ApplicationsCredits- 4Unit - IB.com I-5Total Marks 100Word Processing20 MarkIntroduction, starting word, creating document, Structure of MS-Word window, and its application, Mouse& keyboard operations, designing a document, formatting - selection, cut, copy, paste, Tool bars, operatingon text; Printing, saving, opening, closing of document; creating a template; Tables, borders, textboxoperations; Spelling & grammar check, Mail merge, Envelope and Label, Protection of document, Changethe view of document.

Unit - IISpread sheet Package20 MarkIntroduction to MS-Excel, Navigating, Excel, Toolbars and operations, Formatting Features-CopyingData Between, worksheets; Entering and Editing Cell Entries, Creation of charts, Editing & Formattingcharts, Goal Seek, Auditing, Linking, workbook, Database in Excel (Auto Filter, Advanced filter, sort,Form), Mathematical, Statistical, and Financial Functions in Ms-Excel.Unit - IIIPower Point Presentation20 MarkWorking with Power Point Window, Standard Toolbar, Formatting Toolbar, Drawing Toolbar,Moving the Frame, Inserting Clip Art, Picture, Slide; Text Styling, Send to Back, Entering Data toGraph, Organization Chart, Table, Design Template, Master Slide, Animation Setting, Saving andPresentation, Auto Content wizard, Package for CD.Unit - IV-IntroductionDatabase-MS – Accesstodatabase20 Markmanagement System, DBMS vsRDBMS,Administrator (DBA) and its role.Introduction to Microsoft Access, Creating a database in access, usingdatabase wizards and blank database, Creating table, database view and designview, Creating queries, Forms, reports and macros in Ms - access.

Semester – IIB.com II-1Total Marks 10080 marksTheory: 80 MarksInternal Assessment : 20 MarksCourse-I-Sanskrit Literature & PoeticsCredits-41. Swapna Vasavadattam (Complete)Paper PatternQ.1. Translate any four verses out of 6.4 x 5 20 MQ.2. Explain with reference to context. Any four out of 6.4 x 5 20 MQ.3. Long answer questions. Any two out of four. 2 x 15 30 M Q.4. Short noteson any two out of four. 2 x 5 10 MReference BooksSwapnaVasavadattam – Chaukhamba Prakashan, Varanasi.SwapnaVasavadattam – Prasad Prakashan, Pune. Suyog Prakashan – Amravati.Course -II- English Language B.com II-2Credits-4Total Marks 100Unit I : ProsePrescribed Lessons1.How much Land does a Man Need- Leo Tolstoy2. The Power of Prayer- APJ Abdul KalamUnit II: Poetry1. The Feeling of the Bunyan Tree- Dilip Chitra2. Laugh and be Merry- John MasefieldUnit III: One Act Play1. Refund: Fritz KarinthyUnit IV: Grammar & VocabularyTransformation of Sentences(a)Change of Degree(b) Affirmative- Negative(c) Interrogative-Assertive(d) Exclamatory- Assertive marksUnit V : Conversational Skills (Step Up I)(Internal assessment)assessment will be based on:i) Viva - 10 marks ii)Assignments- 10 marks1. Asking for and Giving Information2. Giving direction3. Making requests4. Making offers5. Getting and giving permission6. Talking about past events20 Marks20 Marks20 Marks20 Marks20 Marks InternalTheory: 80 MarksInternal Assessment : 20 Marks

Q.1Q.2Q.3Q.4Paper Pattern(A) Eight questions on Rewrite sentences as directed16 Marks(B) Four questions out of six on one word substitution4 Marks(A) Three SAQs with internal choice to be answered in about75 words each from Unit I (prescribed lessons)3x5 15(B) Five very short answer questions on Unit I(prescribed lessons) to beanswered in one or two sentences each5x1 05(A) Three SAQs with internal choice to be answered in about75 words each from Unit II (Prescribed poems)3x5 15(Note: Internal choice should be from two different lessons)(B)Five very short answer questions on the prescribed poemsto be answered in one or two sentences each5x1 05(A) Three SAQs with internal choice to be answered in about75 words each from unit III(One Act Play)3X5 15(B) Five very short answer questions on One Act Playto be answered in one or two sentences each.5x1 05Reference BooksPrescribed Textbooks:1. The Knowledge Tree Edited by Urmila Dabir, Priya Wanjari, Kapil Singhel,Suchita MarathePalnitkar & Nitin Mathankar (Orient Blackswan)2. Improve Your English (Step Up – I) Edited by Lovely Menachery & Malati Panga(Foundation Books)Recommended Books:1. Learner’s English Grammar and Composition by N.D.V. Prasad ( S. Chand & Company Ltd.)2. English Grammar, Composition & Usage by J.C. Nesfield (Macmillan India Ltd.)3. English for Practical Purposes by Z. N. Patil, B.S. Walke, Ashok Throat, Zeenat Merchant( Macmillan)4. English Conversation Practice by Grant Taylor (Tata McGraw- Hill)Course-III- Principles of Business ManagementCredits-4B.com II-3Total Marks 100Unit 120 MarkMeaning and Definition of Business, Characteristics, Objectives of Business, Classification of Businessactivities, Industry, Service, Commerce and Trade, Social Responsibility of Business towards differentgroups.Unit 2 Management & Administration20 MarkMeaning and Definition of Management, Characteristics, Scope, Importance, Management andAdministration, Management – A science or Art.Planning – Meaning, Nature, Characteristics, Objects, Process and Importance.Decision Making – Meaning, Characteristics, Importance, Process and Types of Decisions.

Unit 320 MarkOrganizing – Concept, Principles, Types – Line, Functional, Line & Staff, Modern types of Organizations– Project, Matrix, Formal & Informal Organization, Advantages & Disadvantages.Direction – Meaning, Nature, Importance and Techniques.Co-Ordination – Meaning, Principles, Methods of Achieving Effective Co-Ordination.Unit 4 Delegation of Authority20 MarkMeaning & Definition, Elements of Delegation of Authority, Advantages, Obstacles in the process ofDelegation.Direction – Meaning, Nature, Importance.Co-Ordination – Meaning & Principles.Leadership – Concept, Characteristics, Types and Qualities of a good leader. Control– Meaning, Characteristics, Need and Procedure.Course-IV- Monetary EconomicsB.com II-4Credits-4Total Marks 100Unit 1 Money & Money Market20 MarkMeaning, Definition, Nature and Functions of Money. Paper Currency & Methods of Note Issue – FixedFiduciary Method, Proportionate Reserve Method, Minimum Reserve Method.Money Market – Concept, Objectives & Importance of Money Market, Instruments of Money Market.Unit 2 Inflation & DeflationInflation – Meaning, Nature, Causes, Effects, Impact of Inflation.Deflation - Meaning, Nature, Causes, Effects, Impact of Deflation.Role of Monetary Policy & Fiscal Policy in controlling Inflation & Deflation.20 MarkUnit 3 Banking20 MarkMeaning, Functions & Role of Commercial Banks in a developing economy. Process of Credit Creationby Commercial Banks & its Limitations, Investment Policy of Commercial Banks.Non-Performing Assets – Meaning, Criteria and Causes.E-Banking & Core Banking – Meaning, Features, Advantages & Disadvantages of ATM (AutomatedTeller Machines)Meaning, Features, Merits & Demerits of Credit Cards, Plastic Cards, Smart Cards, e-purse.EFT (Electronic Fund Transfer), ECS (Electronic Clearing System)Unit 4 Central Bank20 MarkMeaning, Objectives, Functions & Role of Central Bank. Credit Control – Meaning, Objectives&Methods: Quantitative – Bank Rate, Open Market Operations, Cash Reserve Ratio (CRR), StatutoryLiquid Ratio (SLR), Repo Rate. Qualitative – Varying margin requirement, Regulation of consumer’scredit, Issuing directives, Publicity measures, Moral suasion, Credit Rationing and Limitations.

Course-V- Financial Accounting – II B.com II-5Credits-4Total Marks 100Unit 1 Branch Accounts (Excluding Foreign Branch)20 MarkMeaning of Branch, Objectives of Branch Accounting, Maintenance of Accounting Records,Transaction relating to Branch. Accounting Procedure of Branch. (Theory & Numerical)Unit 2 Flotation of Joint Stock Companies and their Capital Structure.20 MarkTypes of Shares, Methods of issue of shares, Accounting for Issue, Forfeiture of Shares &Reissue of Forfeited Shares. (Theory & Numerical)Unit 3Final Accounts of Joint Stock Companies20 MarkIntroduction, Statutory provisions regarding preparation of companies final accounts.Provision for interest on debentures, Proposed Dividends, Interim Dividend. (Theory &Numerical)Unit 4Final Accounts of Banking Companies20 MarkMeaning of Banking Companies, Functions of Banking, Restrictions for a BankingCompany, Provision of the Banking Companies Regulation Act 1949, Preparation of Annualaccounts as per Banking Companies Act 1949 as per amendment by RBI. (Theory &Numerical)Semester – IIIC-9 :Company Law & Secretarial PracticeB.Com.III-1Credit-4Unit 1 Corporate Personality / CompanyTotal Marks 10020MarksMeaning of a company, Characteristics of a company, Kinds of Company, Formation, Incorporation&Promotion of a company.Unit 2 Memorandum of Association & Articles of Association20MarksMeaning and Definition of Memorandum of Association (MOA), Importance of MOA, Contents of MOA,Alterations in MOA.Meaning and Definition of Articles of Association (AOA), Contents of AOA, Alterations in AOA.Prospectus – Definition of Prospectus, Statutory requirements of Prospectus, Contents of Prospectus.Unit 3 Share Capital & Allotment of Shares20MarksShare Capital – Classification of Share Capital, Meaning of Shares, Kind of Shares, Issue of Shares.Allotment of Shares – Statutory restrictions & Procedures on Allotment of Shares.Secretary – Meaning of Secretary, Definition of Secretary, Qualifications of Secretary, Duties &Responsibilities of Secretary.

Unit 420MarksSecretary & Correspondence – Correspondence with members about Allotment, Call, Forfeiture of Shares.Company Meeting – Statutory meeting, Annual meeting, Extra Ordinary meeting – Meaning, Agenda &Notice of meeting.Report Writing – Essentials of good report, Contents of Statutory report, Progress report, Importance ofreports.Course IV- Environment Management (B.com-III-2)Credits – 04Unit I:Total Marks - 10020 MarksIntroduction to Environment Management: Definition, Scope importance, Need for public awareness,sustainable development, Natural Resources- renewable and non- renewable resources, role ofIndividual in conservation of natural resources ( Forest, water, land, energy, mineral)Unit II:20 MarksEnvironment Pollution: Types of pollution- air, water, soil, noise, thermal and Nuclear, causes effectsnacontrol measures, Global warming, greenhouse effect, Ozone layer depletion, Acid rainsUnit III:20 MarksHuman Population: Global population growth, variations among nations, Population explosion- causesand impact, Family welfare Programs-methods of sterilization; Infectious diseases, water relateddiseases, risk due to chemicals in food, Cancer and environmentUnit IV:20 MarksSocial Issues in Environment: Construction of dams: problems and concerns of resettlement, rehabilitationof affected people; Environmental ethics– issues and possible solutions, resource consumption patternsand need for equitable utilization; Equity disparity in western and eastern countries; Urban and rural equityissues; Need for gender equity.Reference Books:1. A text book of environmental by K M Agrawal, P K Sikdar, S C Deb”, published byMacmillan2. Environment management by N K Uberoi”, published by Excel Books3. Environment management by Dr. Swapan Deb”, published by Jaico PublishingHouse.4. Environmental Management by S K Agrawal”, published by A.P.H. publishingCorporation.

C- 11 :Cost Accounting(B.com-III-3)Credit -4100MarksUnit - I :Cost Accounting :-20MarksMeaning, Importance, Element of cost, cost - Absorption, Allocation of overhead and Methods ofcosting, Difference between cost Accounting and Financial Accounting. Simple problems on costsheet. Tender and Quotations.(Theory andNumericals)Unit - II :-20 MarksReconciliation of Profit / Loss shown by cost and Financial Accounts ;Need for reconciliation of profit, reason for the difference between cost accounts and financialaccounts, objectives of reconciliation statement, methods of preparation of reconciliation statement.(Theory and Numerical)Unit - III :Process Cost Accounting :-20 MarksMethods of costing, advantages and limitations of process costing, difference between job costing andprocess costing, normal loss, Abnormal loss and Abnormal effectives. (Theory and Numerical)Unit - IV :C

20 Medium of Examination English/Marathi / Hindi 21 External Students Admission NA 22 Age Limit (if required) Not Applicable 23 Eligibility Passed Std. XII Examination . Second Year- Semester –III BCom-III- 0 1 Company Law 4 0 20 07 80 28 0 100 35 4 BCom-III- 4 2 . book test etc and w