B.com Bachelor of Commerce University Syllabus Course and Classes For B.com

Atlanta Computer Institute Nagpur conducts Tuition Classes for B.com First Year ( Part 1 ) , B.com Second Year ( Part 2 ) and B.com Final Year ( Part 3 ) for all universities in India . The Following syllabus is of Nagpur University.

New semester Pattern from 2014-15

Semester-VI

1. Financial Accounting V

2. C 62 Paper – II :Cost Accounting

Unit – I
Cost Accounting :-
Meaning, Importance, Element of Cost, Cost-Absorption, Allocation of Overheads and Methods of costing, Difference between Cost Accounting and Financial Accounting. Simple Problems on Cost Sheet, Tender and Quotations. (Theory & Numericals)

Unit – II
Reconciliation of Profit /Loss shown by Cost and Financial Accounts:
Need for reconciliation of profit, reason for the difference between cost accounts and financial accounts, objectives of reconciliation statement, methods of preparation of reconciliation statement. (Theory & Numericals)

Unit – III
Process Cost Accounting :
Methods of costing, advantages and limitations of process costing, difference between job costing and process costing, Normal loss, Abnormal loss and Abnormal effectives,
(Theory & Numericals)

Unit –IV
Contract Costing:
Features of contract costing, Types of contracts, Elements of contract cost, Nature of contract- completed contract, incomplete contract(Theory & Numericals)

- Books Recommended -
 S. N Maheshwari : Cost Accounting Theory and problems –Shri Mahavir Book Depot, New Delhi
 V.K. Saxena : Cost Accounting Text Book- Sultan Chand and Sons New Delhi
 M.C. Shukls – T.S. – Grewal, M.P. Gupta – Cost Accounting – S. Chand , NewDelhi
 R. S. N. Pallai, V Bhagavathi – Cost Accounting – S. Chand, New Delhi
 S. M. Shukla :- Cost Accounts (Hindi)
 Nigam R. S. – Advanced Cost Accounting , S. Chand & Company
 Jain S. P. – Advanced Cost Accounting – Kalyani Publication
 Gawada, J Made – Advanced Cost Accounting – Himalaya Publication House

3. Advanced Statistics

4. C 63 Paper – IV : Indian economics – II

Unit I: Indian Agriculture
Nature, Role of Agriculture in Indian Economy. Cropping Pattern in India and its Determining Factors. Land Reforms. Cooperative Farming & Marketing. Green Revolution: Impact and Constraints. Cause & Remedies to Low Agricultural Production and Productivity. Agriculture Marketing-Problems & Remedies. Agricultural Labour - Problems & Remedies. Sources of Agriculture Finance. NABARD ( National Bank for Agriculture and Rural Development). Financial Inclusion. Agricultural Price Policy- Objectives and Constituents. Agricultural Subsidies in India. Crop & Live Stock Insurance -Problems and Remedies.

Unit II: Indian Industry
Industrial Policy 1991. Small Scale and Cottage Industries- Role, Performance, Problems and Remedies. Public Sector Industries - Role, Performance, Problems and Remedies. Privatization of Public Sector Industries: Meaning, Methods of Privatization Policy in India. Arguments in favor and against privatization. Policy of Disinvestment. Industrial Sickness in India- Definition, Causes, Effects, Remedial Measures. Indian Trade Union Movement: Role, Functions, Strength and Weaknesses.

Unit III: Indian Service Sector
Growth of Services Sector in India. Nature, Scope, Trends & Importance of Service Sector in Current Scenario. Share of Service Sector in India’s Employment Generation. Contribution of Service Sector to India’s GDP. Government’s reforms in various Services. IT & ITES Sector-Trend, Role & Importance. Challenges and Opportunity in IT & ITES Sector. Banking & Insurance Sector- Importance of Banking and Insurance Industry in India’s Service Sector, Challenges and Opportunities.

Unit IV: India’s International Trade
Foreign Trade -Concept and Meaning, Advantages, Disadvantages, Composition and Direction of India’s Exports & Imports. Special Economic Zones- Concept, History, Benefits, Arguments against SEZS. Foreign Capital and Aid- Need, Role, Problems. India’s External Debt. Multinational Corporations(MNCs)- Role, Importance, Advantages and Disadvantages. Impact of MNCs on Indian Economy. Liberalization, Privatization, Globalization(LPG)- Meaning, Role, Impact of LPG on Indian economy. World Trade Organization (WTO)- Objectives, Working and Functions, WTO & India.
Books Recommended:

1. Indian Economy, Datt & Sundharam, S Chand.
2. The Indian Economy: Problems and Prospects, D .R.Gadgil.
3. Globalization And Indian Economy, R.Chaddha, Sumit Enterprises.
4. Indian Economy : Problems of Development and Planning, A.N.Agrawal, New Age International.

5. Indian Economy, Misra & Puri, Himalaya Publishing House Pvt. Ltd.
6. Government of India- Five Year Plans.
7. Government of India- Economy Survey.
8. Reserve Bank of India- Annual Reports on Currency and Finance.

5. E 63 Paper – IV : Human Resource Management

UNIT-I
Introduction
Human Resource Management, Definition, Objectives, Functions, Scope, Importance. Quality of a ideal Human Resource Managers

UNIT-II
Recruitment selection and training
Recruitment: - meaning, source; selection process and importance, placement and induction, career planning v/s manpower planning
Training: - meaning, method, training and development,

UNIT-V
Labour welfare and Collective bargaining
Labour welfare: - Safety and Health Measures Workers Participation in Management - Objectives for Wage Incentive - Fringe Benefits
Collective Bargaining - Features - Pre-requisite of Collective Bargaining - Agreement at different levels, Successful Participation of workers in Management.

UNIT-IV
Human resource planning and accounting
Human Resource Planning - Human Capital Investment - Expenditure vs. Productivity
Meaning and Definition of Human Resource Accounting, Importance; Human Resource Accounting - Measurement of Human Value addition into Money Value

Suggested Books:
1. Human Resource Management - Dr. C.B. Gupta - Sultan and Sons.
2. Personnel & Human Resource Management - P. Subba Rao - Himalaya Publishing House.
3. Human Resource and Personnel Management - K. Aswathappa - Tata Mc Graw Hill Publishing Co. Ltd.
Human Resource Management, Dr. Arvind shende, Dr. Dilip Vairagade, Dr. Devendra. Mohture, Anuradha Prakashan, Nagpur.
4. Personnel Management & Human Resources - C.S. Venkata Rathnam & B.K. Srivastava. TMPL.
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Indirect Tax

6. F 64 Paper – III : Business Finance – II

Unit – I
Financial Market in India : significance of Financial Markets, Objectives and functions of the financial System, Types of    Financial Markets,
Money Market- Meaning , features, functions, Composition
Capital Market- Meaning ,Composition & Structure of Capital Market Market segment. Products and Participant’s in Primary market. Regulatory authorities governing financial and capital market.
SEBI - ( Security Exchange Board of India)Organisational structure of SEBI, Role and Functions of Stock Exchange and SEBI, Regulation issued by SEBI, Achievements of SEBI.(Theory)

Unit – II      Primary Market: Meaning, Functions, Scope & Significance of      PrimaryMarket,Developments in the Primary Market, Primary Market Intermediaries.
Secondary Market: Meaning , Difference between Primary Market & Secondary      Market, Products dealt in the Secondary Market, Stock Exchange, Secondary Market Intermediaries. Listing Procedure. NSE and BSE. (Theory )
Capital Budgeting - Meaning, Nature and Importance of Capital Budgeting, Investment Appraisal Techniques, Pay Back Period Method, Rate of return method, Net Present Value Method, Discounted Cash Flow Method, (Theory & Numericals)

Unit – III       NBFC’s- Meaning, Formation of NBFC’s , Types and Regulation of NBFC’s,
Credit Rating: Meaning /Concept, Scope & Significance of credit rating, Benifits to Investors. Credit Rating Agency in India CRISIL, ICRA, CARE. (Theory)
Dividend Policies- Essentials of Sound Dividend Policy, Determination of Dividend Policy and its types ,Surplus and Reserve Policy, (Theory & Numericals)
Unit -I V        - Cash Flow for Investment Analysis- Meaning, Benefits and Uses of Cash Flow Statement. Significance ,Limitations of Cash Flow Statement.
Format of Cash Flow Statement as per AS-3. (Theory & Numericals)
Books Recommended:
Financial Management Problems &Solutions :- Kishore Ravi M (Taxman Allied Service (p) Ltd.)
Fundamentals of Financial Management :- Chandra Prasanna (Tata McGraw Hill Publishing Co. Ltd.)
Management Accounting & Financial Management :-Arora M N (Himalaya Publishing House Pvt. Ltd.)
Business Finance : Dr.Jain V. K. ,And Sharma D.G. (Shethe publishers PVT. LTD.

OR

F 64Paper – III : Industrial Law

Unit -I
(i) Indian Factories Act-1948: Important Definitions, Object & Scope, Provision regarding workers Health, Provision regarding Safety of Workers,
(ii) Rules regarding Labour Welfare, Provision regarding Adults, women workers and Young Workers.
(iii) Industrial Dispute Act-1947: Concept, Objectives and Significance, Authorities for settlement of Industrial Dispute-their work procedure & Powers,
(iv) Concept and Distinction between Strike, Lockouts, Layoff & Retrenchments

Unit-II
(i) Law relating to Wages: Object, Scope and Application of Minimum Wages Act-1948 and Payment of Wages Act 1936
(ii) Law Relating to Bonus and Gratuity: Object, Scope and Application of Payment of Bonus Act 1965 and Payment of Gratuity Act 1972
(iii) Law Relating to Employee State Insurance and Provident Fund: Object, Scope and Application of The Employee’s State Insurance Act 1948 and Employee’s Provident Fund & Miscellaneous Provision Act 1952
(iv) Law Relating to Workmen Compensation and Maternity Benefits: Object, Scope and Application of Workmen Compensation Act-1923 and Maternity Benefits Act 1961

Unit-III
(i) Child Labour (Prohibition and Regulation) Act 1986: Object Scope and Application
(ii) Trade Union Act 1926: Object Scope and Application. Regsitration of Trade Union.
(iii) International Labour Organization (ILO): Background and Importance of ILO and its impact on Indian Labor Laws
(iv) Contract Labour Act: Object Scope and Application

Unit-IV
(i) Meaning and Nature of Industrial Estate, Software Technology Park, SEZ, Co-operative Industrial Estate
(ii) Intellectual Property Rights Law In India: Object and Scope of Patent, Copyrights, Trademark and Industrial Design
III) Procedure for registration of Trademarks and Copyrights.
(IV) Environment Protection Act 1986: Objective and Scope, Location of Industries, Processes & Operation, offense and Penalties
Reference Books:

 Business Law Including Company Law, and Kapoor, G K: , New Age International (P) Ltd., Publishers
 Business Law, M.C. Kuchhal and Vivek Kuchhal , Vikas Publishing House, New Delhi
 Business and Corporate Laws, V.S. Datey, Taxman, New Delhi
 Mercantile Law, N.D. Kapoor, Sultan Chand & Sons, Educational Publishers, New Delhi.
 Business & Industrial Law , Dr. Arvind shende, Dr. Mohture, Dr. Dixit, Anuradha Prakashan Nagpur.

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