B.COM PART II SUBJECT Corporate Accounting PAPER Group I Paper I (UNIT-1) Meaning & Scope of Company : It covers meaning, definition, Kinds of Companies, other terms & expressions relating to type of joint stock companies, Share Capital, types of shares,initial public offer(ipo), escrow account, issue of right shares, preferential allotment, firm allotment, minimum subscriptions Journal Entries for the issue of shares, terms of issue of shares, calls on shares, disclosure of share capital in company s balance sheet, calls in arrears, calls in advance, oversubscription of shares, undersubscription of shares Issue of shares at premium, Issue of shares at discount, forfeiture of shares, surrender of shares, reissue of forfeited shares, Issue of shares for consideration other than cash, Accounting treatment of pro-rata allotment Debentures: Meaning, definitions, features, kinds of debentures. Difference between debentures & shares. Procedure for issue of debentures, calls in arrears, calls in advance, over subscription of debentures, issue of debentures for consideration other than cash, issue of debentures as collateral security Redemption of debentures; meaning, methods of redemption, redemption of debenture by lumpsum payment, presentation of DRR (Debenture Redemption Reserve), Redemption of bond put or call option, annual instalments (drawings), purchase of own debentures in open market, redemption by conversion (UNIT -2) Final Account of company: General instruction for preparation of balance sheet and profit and loss account, practice session Concept of Adjustments & its Treatment in preparation of Final Account. Adjustment Entries. Practice session of Final account Practice session of Final account with adjustment Practice session of Final account with adjustment Liquidation of company, meaning of winding up, modes of winding up, liquidator statement of account. Practice session of liquidation of company. Practice session of liquidation of company. (UNIT- 3) Valuation of Goodwill : Concept, definitions, importance, significance and nature of goodwill,factors affecting value of goodwill, writing of goodwill and circumstances for valuation of goodwill. Methods of valuation of goodwill, calculation based on adjusted profit or future maintainable profit or actual average profit, weighted average profit, super profit method, capitalization method Annuity method, comparative study of all the methods Valuation of shares : meaning, necessity, types of value of shares, methods of valuation of shares, fair value method, earning per share, valuation of right share Practice session (UNIT- 4) Amalgamation of companies (as per AS-14): definitions, merits and demerits and types of amalgamation, comparative position of type of amalgamation, determination of purchase consideration
Methods for accounting for amalgamation covering pooling of interests method and purchase method, journal entries, practice session Practice session on amalgamation Practice session on amalgamation Reconstruction of companies : meaning, types, alteration of share capital, reduction of share capital, arrears of dividend on cumulative preference shares Internal reconstruction practice session External reconstruction practice session (UNIT- 5)Consolidated balance sheet of holding companies (with AS-21): Meaning of holding and subsidiary companies, preparation and presentation of final account of holding and subsidiary company, consolidated balance sheet, Practice Session Practice Session Banking companies: functions and services of banking companies, accounting record in the book of bank, slip system, profit and loss and balance sheet as per new form Guidelines of RBI for compliance of balance sheet and profit and loss account as per revised format.
Class: B. Com 2nd year Subject: Cost Accounting Paper: Group-I(Paper-2) Introduction to Cost Accounting, Pricing of Material issue, Economic Order Quantity. Minimum order level, Maximum order level, Machine hour rate. Labour, overheads Unit costing-l, Unit Costing ll. Contract costing, Process Costing, operating costing. Reconciliation Statement, Break Even analysis. Class: BCom II Subject: Principles of Business Management Paper: Group-II(1) Introduction to management, Development of management thought, An overview of functional areas of management Planning, Decision making, Environment analysis & diagnosis Organizing, Depart mentation, Organization structure Motivation, Leadership, Communication Managerial control, Management of change Revision of Unit-I,II & III Revision of Unit-IV & V
Class: B.COM PART II Subject: COMPANY LAW Paper II Nature and scope of companies, characteristic features of companies, kinds of companies, lifting of corporate veil, conversion of companies, illegal association Promotion of a company, promoters, contracts, pre incorporation and post incorporation of a company, Memorandum of association, doctrine of ultra vires, Articles of association MOA & AOA, Doctrine of constructive notice, Doctrine of Indoor Management, Prospectus, statement in lieu of prospectus, deemed prospectus, statement of experts, Mis statement in prospectus, underwriting commission, min subscription and brokerage, share capital Share capital, reorganization, rights issue, conversion of debentures into shares, Shares, issue of shares, share certificate, Share warrant, calls on shares, forfeiture of shares, surrender of shares, Transfer and transmission of shares, blank transfer, forged transfer, buy back of shares ; Issue of shares at a premium, discount and at par, issue of sweat equity shares, Debentures and charges, debenture stock, redemption of debentures, charges fixed and floating charge, registration of charges, borrowing powers, acceptance of deposits, company management directors Appointment of directors, remuneration of directors, removal of directors, powers of directors Qualifications and disqualifications of directors, duties, liabilities, loans to directors, managing directors, whole time directors, company secretary, Company meetings types, requisites of a valid meeting, annual general meeting, provisions Extra ordinary general meeting, statutory meeting and class meetings, powers and duties of chairman, Voting, minutes, quorum, resolutions. Principle of majority rule, prevention of oppression and mismanagement Prevention of mismanagement, winding up types, powers of liquidators Duties of liquidator, defunct company, Dissolution
CLASS B.COM PART-II SUBJECT BUSINESS STATISTICS PAPER- GROUP- III (FIRST) INTRODUCTION OF STATISTICS AS A SUBJECT, DESCRIPTIVE STATISTICS AS COMPARED TO INFERENTIAL STATISTICS, TYPES OF DATA, SUMMATION OPERATION, RULES OF SIGMA E OPERATIONS, CONSTRUCTION OF A FREQUENCY DISTRIBUTION, MEASURES OF CENTRAL TENDENCY, PARTITION VALUES. INTER- QUARTILE RANGE, DEVIATION AND IT S MEASURES(MEAN DEVIATION, STANDARD DEVIATION), MOMENTS AND KURTOSIS SKEWNESS AND CORRELATION REGRESSION AND INDEX NUMBER INDEX NUMBER AND ANALYSIS OF TIME SERIES ANALYSIS OF TIME SERIES AND PROBABILITY PROBABILITY AND FORECASTING AND METHOD.
Class: B.Com Part II Subject: Fundamentals of Entreperneurship Paper: Second February Introduction: the entrepreneur; definition; emergence of entrepreneurial class; theories of entrepreneurship; role of socio economic environment: characteristics. Promotion of a venture: opportunities analysis economic, social and technological; competitive factors; legal requirements for establishment of a new unit, and raising of funds: venture capital sources and documentation required. Entrepreneurial behaviour; innovation and entrepreneur; entrepreneurial behaviour and psycho-theories, social responsibility. Entrepreneurial program (EDP): EDP, their role, relevance and achievements; role of government in organising EDPs: critical evaluation. Role of entrepreneurs ;role of an entrepreneur in economic growth as an innovator, generation of employment opportunities,complementing and supplementing economic growth,bringing about social stability and balanced regional development of industries ;role in export promotion and import substitution,forex earnings,and augmenting and meeting local demand. forex earnings,and augmenting and meeting local demand.
Class :BCom II Computer Appl. Subject : Internet Application & E-commerce Paper: I UNIT I Introduction to HTML & Designing Web Page Concept to Website, Web standards, What is HTML, Creating HTML documents / file, HTML Editor, Explanation of the structure of Homepage, Elements in HTML Documents, HTML Elements, HTML Tags & Basic HTML Tags, viewing the source of web page & downloading the web page source, Extensible HTML, CSS, XML, XSL. UNIT II Introduction to Internet & World Wide Web Internet - Indian and the Internet, Profile of Indian Surfer, History of the Internet, Indian Internet History, Technological Foundation of Internet, Application in Internet Environment, UNIT TEST I Movement of files/data between two computers, TCP/IP, IP Addresses, Domain Name System, Domain Name Services, allocation of second level domains in India, Internet & India. World Wide Web (WWW) - WWW consortium browsing and Information retrieval, exploring the WWW, address : URL. UNIT III Concept to Website, Web standards, What is HTML, HTML documents / file, HTML Editor, Explanation of the structure of Homepage, Elements in HTML Documents, HTML Elements, HTML Tags & Basic HTML Tags, viewing the source of web page & downloading the web page source,
Extensible HTML, CSS, XML, XSL. HTML Document Structure - Head Section UNIT TEST II IIIustration of Document Structure, Mark-up elements within the Head : BASE, ISINDEX, LINK, META, TITLE, SCRIPT. UNIT III HTML Forms Body Section - IIIustration, Body elements, Background, TEXT BODY element, ADDRESS, BLOCKQUOTE, TABLE, COMMENTS, CHARACTER Emphasis modes, Logical styles, Physical Styles, FONT, BASEFONT and CENTER. Image, Internal and External Linking Between Web Pages - IMG Elements, HEIGHT, WIDTH, ALT, ALLIGN, IIIustration of IMG elements, Hypertext Anchors, NAME attribute in Anchor. HTML Forms - Forms, Form tag, Form Structure, Input types, Drop down menu or select menu tags, image buttons. UNIT 1V B to B e-commerce & B to C e-commerce Business to Business e-commerce - Inter-organisational Transactions, Electronic markets, Electronic Data Interchange (EDI) - the nuts and bolts EDI and business, Inter oganizational e-commerce. Business to Consumer e-commerce - Consumer trade transactions. UNIT V The elements of e-commerce - elements, e-visibility, e-shop online payments, delivering the goods, after sales service, UNIT TEST II Internet e-commerce Security A web site evaluation model. E-Business - Introduction, Internet Bookshops, Software Supplies & support, e-enewspapers, Internet banking, virtual auctions, online share dealing, gambling on net, e-diversity.
Class: B.com-II nd Subject : Relational Database management System Paper-II Operational data, why database, data independence, an Architecture for a Data base system, DDL & DML, Data Dictionary, Data Structures and Corresponding Operators, Data Models, The Relational approach, The Network approach, DBMS storage structure and access method. Entity-Relationship model as a tool for conceptual design-entities attributes and relationships. ER diagrams; strong and weak entities Generalization; Specialization and aggregation. Converting and ER-model into relational. Relational Model : Structure to Relational Database, Relational Algebra, The Domain Relational, Calculus, Extended Relational- Algebra Operation, Modification of database, Views. Relational Database Design :- Pitfalls in Relational Database Design, Decomposition, Functional Dependencies, Normalization : INF, 2NF, BCNF,3NF, 4NF, 5NF operations not involving cursors, Operations involving cursors,dynamic statements, security &integrity security specification in SQL.Relational Algebra, Traditional Set Operations, Attributes Names for Derived Relations, special relational operations, further normalization, functional dependence.first, second and third normal forms, BCNF Forms, relations with more than onecandidate key, Good and bad decompositions, fourth normal form, fifth normal form,de-normalization.introduction to personnel and Enterprises Oracle, Data Types,Commercial Query Language, SQL, SSQL * PLUS.Creating Table, Specify Integrity Constraint, Modifying Existing Table, Dropping Table, Inserting, Deleting and Updating Rows in as Table, WhereClause, Operators, ORDER BY, GROUP Function, SQL FunctionedOperation, SQL Sub Queries. Views : What is Views, Create, Drop andretrieving data from views. Data type in PL/S!L, Triggers in PL/SQL. Security : Management of Roles, Changing Password, Granting Roles &Privilege, with drawing privileges.pl/sql : Block Structure in PL/SQL, Variable and constants, Running PL/SQLin the SQL*PLUS, Data base Access with PL/SQL, Exception Handling, Record