B.Com Part-II Syllabus 2023-24 PDF

# Syllabus ## Pt. Ravishankar Shukla University, Raipur (Chhattisgarh), India 492010 ### B.Com. Part-II #### Session 2023-24 (Exam 2024) - बी.कॉम. भाग-दो शिक्षा सत्र 2022-23 का पाठ्यक्रम सत्र 2023-24 हेतु यथावत प्रभावशील किया गया है।) # संशोधित पाठ्यकम ## बी.ए./बी.एस-सी./बी.कॉम./बी.एच.एस.-सी. ### भ...

# Syllabus ## Pt. Ravishankar Shukla University, Raipur (Chhattisgarh), India 492010 ### B.Com. Part-II #### Session 2023-24 (Exam 2024) - बी.कॉम. भाग-दो शिक्षा सत्र 2022-23 का पाठ्यक्रम सत्र 2023-24 हेतु यथावत प्रभावशील किया गया है।) # संशोधित पाठ्यकम ## बी.ए./बी.एस-सी./बी.कॉम./बी.एच.एस.-सी. ### भाग दो, आधार पाठ्यक्रम #### प्रश्न पत्र ##### प्रथम (हिन्दी भाषा) (पेपर कोड - 0171) ###### पूर्णांक- 75 ### खण्ड क - निम्नलिखित 5 लेखकों के पाठ शामिल होंगे 1. महात्मा गांधी - चोरी और प्रायश्चित 2. आचार्य नरेंद्र देव - युवकों का समाज में स्थान 3. वासुदेव शरण अग्रवाल - मातृभूमि 4. हरि ठाकुर - डॉ. खूबचंद बघेल 5. पं. माधवराव सप्रे - सम्भाषण-कुशलता ###### अंक-35 ### खण्ड-ख 1. कार्यालयीन भाषा 2. मीडिया की भाषा 3. वित्त एवं वाणिज्य की भाषा 4. मशीनी भाषा ###### अंक-16 ### खण्ड-ग - हिन्दी की व्याकरणिक कोटियाँ 1. संज्ञा, सर्वनाम, विशेषण, किया विशेषण, 2. समास, संधि एवं संक्षिप्तियां 3. अनुवाद व्यवहार : अंग्रेजी से हिन्दी में अनुवाद ###### अंक-24 ### इकाई विभाजन- - इकाई - 1 - चोरी और प्रायश्चित : महात्मा गांधी / कार्यालयीन भाषा, मीडिया की भाषा - इकाई - 2 - युवकों का समाज में स्थान : आचार्य नरेन्द्र देव / वित एवं वाणिज्य की भाषा, मशीनी भाषा - इकाई - 3 - मातृभूमिः वासुदेवशरण अग्रवाल / संज्ञा सर्वनाम, विशेषण, किया विशेषण - इकाई - 4 - डॉ. खूबचंद बघेल : हरि ठाकुर / समास, संधि, - इकाई - 5 - सम्भाषण-कुशलता : पं. माधवराव सप्रे, / अनुवाद - अंग्रेजी से हिन्दी में अनुवाद, संक्षिप्तियाँ ### मूल्यांकन योजना - प्रत्येक इकाई से एक-एक प्रश्न पूछे जाएंगे। प्रत्येक प्रश्न में आंतरिक विकल्प होगा। प्रत्येक प्रश्न के 15 अंक होंगे । प्रत्येक इकाई को दो-दो खण्डों (कमश' 'क' और 'ख' में) विभक्त करते हुए निर्धारित पाठ से 8 एवं शेष पाठ्य सामग्री से 7 अंक के प्रश्न होंगे। इस प्रकार पूरे प्रश्न-पत्र के पूर्णांक 75 होंगे। # पाठ्यकम संशोधन का औचित्य - विद्यार्थी चर्चित एवं सुप्रसिद्ध व्यक्तियों के लेख के माध्यम से समाज एवं राष्ट्रहित के साथ-साथ व्यक्तित्व विकास विषयक मुद्दों से परिचित हो सके तथा व्याकरिणक एवं भाषा विषयक प्रस्तावित पाठ्यक्रम के माध्यम से हिन्दी भाषा संबंधित प्रयोग पक्ष से परिचित होते हुए प्रतियोगी परीक्षाओं की दृष्टि से ज्ञानार्जन कर सके। ## अध्यक्ष - हिंदी अध्ययन मंडल # Syllabus ## B.Com. Part-II ### GROUPING OF SUBJECTS AND SCHEME OF EXAMINATION | Subject | Max. | Min. | |:---|:---|:---| | **A. Foundation Course** | | | | I. Hindi Language | 75 | 26 | | II. English Language | 75 | 26 | | **B. Three Compulsory Groups** | | | | **Group-I** | | | | I. Corporate Accounting | 75 | 50 | | II. Company Law | 75 | 50 | | **Group-II** | | | | I. Cost Accounting | 75 | 50 | | II. Principles of Bus. Management | 75 | 50 | | **Group-III** | | | | I. Business Statistics | 75 | 50 | | II. Fundamental of Entrepreneurship | 75 | 50 | # B.Com. II year ## COMPULSORY ### Group - I - PAPER I (CORPORATE ACCOUNTING) #### OBJECTIVE - This course enable the students to develop awareness about corporate accounting in conformity with the provisions of companies Act. (As per company act 2013) #### Proposed Syllabus - **UNIT-I** - Issue, Forfeiture, and Re-issue of Shares : Redemption of preference shares; Issue and redemption of debentures. - **UNIT-II** - Final Accounts (as per company act 2013) Liquidation of Company. - **UNIT-III** - Valuation of Goodwill and Shares. - **UNIT-IV** - Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting for internal reconstruction - excluding intercompany holdings and re-construction schemes. - **UNIT-V** - Consolidated Balance Sheet of holding companies with one subsidiary only. #### SUGGESTED READINGS : 1. Dr. S.M. Shukla, Sahitya Bhawan Agra. 2. Dr. Mangal Mehta & Agrawal Published Indore. 3. Dr. Karim Khanuja Published Agra. 4. Gupta R.L., Radhaswamy M; Company Accounts; Sultan Chand & Sons, New Delhi. # Group II PAPER I (COST ACCOUNT) #### OBJECTIVE - This course exposes the students to the basic concepts and the tools used in cost accounting. #### Proposed Syllabus - **UNIT-I** - Introduction : Nature and scope of cost accounting Cost concepts and classfication; Methods and techniques; Installation of costing system; Concept of cost audit. Accounting for Material: Material Control; Concept and techniques; Pricing of material issues; Treatment of material losses. - **UNIT-II** - Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment - time and piece rates; Incentive schemes. Accounting for overheads; Classification and departmentalization; Absorption of overheads; Determination of overhead rates; Under and over absorption, and its treatment. - **UNIT-III** - Cost Ascertainment: Unit costing; Job, batch and contract costing. - **UNIT-IV** - Operating costing; Process Costing - excluding inter - process profits, and joint and by - products. - **UNIT-V** - Cost Records : Intergal and non integral system; Reconciliation of cost and financial accounts; Break Even Point. #### SUGGESTED READINGS : 1. M.L. Agrawal Sahitya Bhawan Agra. 2. Maheshwari S.N. : Advanced Problems and Solutions in Cost Accounting; Sultan Chand, New Delhi. 3. Arora M.N. : Cost Accounting Principles and Practice; Vikas, New Delhi. 4. Jain S.P. and Narang K.L. : Cost Accounting; Kalyani New Delhi. # Group II ## PAPER II ## PRINCIPLES OF BUSINESS MANAGEMENT #### OBJECTIVE - This Course familiarizes the students with the basics of principles of management. #### Proposed Syllabus - **UNIT-I** - Introduction: Concept, nature, process, and significance of management; manage-ment roles (Mintzberg); An overview of functional areas of management; Development management thought; Classical and neo-classical systems; Concept approaches. - **UNIT-II** - Planning : Concept, process and types. Decision making concept and Bounded rationality; Management by objectives; Corporate planning; Environment analysis and diagnosis; Strategy formulation. - **UNIT-III** - Organizing Concept, nature, process and significance; Authority and resident relationships; Centralization and decentralization; Departmentation; Organization structure forms and contingency factors. - **UNIT-IV** - Motivating and Leading People at work : Motivation concept; Theories Herzberg, McGregor, and Ouchi Financial and non- financial incentives. Leadership concept and leadrship styles; Leadership theories (Tannenb Schmidt.); Likert's System Management; Communication nature, process, networks, and barriers, Effective Communication. - **UNIT-V** - Managerial Control: Concept and process; Effective control system; Technical control - traditional and modern. Management of Change: Concept, nature, and process of planned Resistance to change; Emerging horizons of management in a environment. #### SUGGESTED READINGS : 1. Dr. R.C. Agrawal, Agra. 2. Dr. S.C. Saxena, Agra. 3. Weihrich and Koontz, et al: Essentials of Management; Tata McGraw Hill, New Delhi. # Group I PAPER II ## COMPANY LAW #### OBJECTIVE - This objective of this course is to provide basic knowledge of the provisions Companies Act. 2013, along with relevant case law. #### Proposed Syllabus - **UNIT-I** - Corporate personalities; Kinds of Companies, Nature & Scope, promotion on and incorporation of companies. - **UNIT-II** - Memorandum of Association; Articles of Association; Prospectus, Shares; share capital - transfer and transmission. - **UNIT-III** - Capital management - borrowing powers, mortgages and charges, debentures. Directors - Managing Director, whole time director, Appointment, Remuneration, and duties. - **UNIT-IV** - Company meetings kinds, Notice, quorum, voting, proxy, resolutions, minutes. - **UNIT-V** - majority powers and minority rights; Prevention of oppression and mismanagement. Winding up kinds and conduct. #### SUGGESTED READINGS : 1. Singh Avtar: Company Law; Eastern Book Co., Lucknow. 2. Dr. S.M. Shukla, Shahitya Bhawan Agra. 3. Dr. R.C. Agrawal, Shahitya Bhawan Agra. 4. Kapoor N.D. : Company Law Incorporating the Provisions of the comanies Amendment Act, 2013 Chand & Sons, New Delhi. # Group III PAPER I ## BUSINESS STATISTICS #### OBJECTIVE - It enable the students to gain understanding of statistical techniques as are applicable to business. #### Proposed Syllabus - **UNIT-I** - Introduction: Statistics as a subject; Descriptive Statistics; Types of Statistics; Rules of Sigma E operations, compared to Inferential Analysis; University Data; Construction of a frequency distribution; Concept of central tendency. - **UNIT-II** - Dispersion and their measures; Partition values; Skewness and measures; - **UNIT-III** - Analysis of Bivariate Data : Linear regression two variables and correlation. - **UNIT-IV** - Index Number; Meaning, types, and uses; Methods of constructing index numbers; Consumer price index. Analysis of Time Series - Problems in constructing index numbers; Cause of Variation in time series data; Components of a time series; Decomposition - Additive and Multiplicative models; Determination of trend - Moving Averages Method and method of least squares (including linear, second degree, parabolic, and exponential trend); Computation of seasonal indices by simple averages, ratio to trend, ratio to moving average, and link relative methods.. - **UNIT-V** - Forecasting and Methods : Forcasting concept, types and importance; General approach to forecasting; Methods of forecasting; demand; Industry Vs Company sales forecast; Factors affecting company sales. Theory of Probability : as a concept; The three approaches to defining probability; Addition and multiplication laws of probability; Conditional Probability; Bayes' Theorem; Expectation and Variance of a random variable. #### SUGGESTED READINGS : 1. S.M.Shukla, Shahitya Bhawan, Agara. 2. Statistical Analysis, Dr. Rajesh Shukla and J.B. Agrawal # Group III PAPER II ## FUNDAMENTALS OF ENTREPRENEURSHIP #### OBJECTIVE - It Provides exposure to the students to the entrepreneurial culture and industrial growth so as to preparing them to set up and manage their own small units. #### Proposed Syllabus - **UNIT-I** - Introduction : The entrepreneur; Definition; Theories of entrepreneurship; Role of socio economic environment; Characteri-stics. - **UNIT-II** - Promotion of a Venture; Opportunities analysis; External environmental 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. - **UNIT-III** - Entrepreneurial Behavior : Innovation and entrepreneur; Entrepreneurial behavior and Psycho Theories, Social responsibility. - **UNIT-IV** - Entrepreneurial Development Programs (EDP) : EDP, their role, relevance, and achievements; Role of Government in organizing EDPS; Critical evaluation. - **UNIT-V** - Role of Entrepreneur : 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. #### SUGGESTED READINGS : 1. Srivastava S.B. : A Practical Guide to industrial Entrepreneurs; Sultan Chand and Sons, New Delhi. 2. Tandon B.C. : Environment and Entrepreneur; Chugh Publications, Allahabad. 3. Prasanna Chandra: Project Preparation, Appraisal, Implementation; Tata McGrow Hill, New Delhi. # COMPUTER APPLICATION ## MARKS DISTRIBUTION PAPER I ### INTERNET APPLICATION & E-COMMERCE #### Proposed Syllabus - **UNIT I Introduction to HTML** - 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, 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 II Introduction to HTML & Designing Web Page** - Concept & 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 - IIlustration of Document Structure, Mark-up elements within the Head: BASE, ISINDEX, LINK, META, TITLE, SCRIPT. - **UNIT III HTML Document Structure & HTML Forms** - Body Section - Illustration, 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 IV Introduction to E-Commerce & Business Strategy in Electronic Age** - E-Commerce - Scope & definition of language, E-commerce & Trade cycle, E-markets, E-Data Interchange, Internet Commerce, E-commerce in Perspective. - Business Strategy - The value chain, competitive advantage, business strategy, Case-Study: e-commerce in Passenger Air Transport. - **UNIT V B to Be-Commerce & B to Ce-Commerce Business to Business e-Commerce** - Inter- organisational Transactions, Electronic markets, Electronic Data Interchange (EDI) - the nuts and bolts, EDI and business, Inter roganizational e- Commerce. - Business to Consumer e-Commerce - Consumer trade transactions. - The elements of e-Commerce - elements, e-visibility, e-shop online payments, delivering the goods, after sales service, Internet e-Commerce Security A web site evaluation model. - e-Business - Introduction, Internet Bookshops, Software Supplies & support, e-newspapers, internet banking, virtual auctions, online share dealing, gambling on net, e-diversity. #### TEXT BOOKS : 1. An Introduction to HIML - Dr. Kamlesh N. Agarwala, Dr. O.P. Vyas, Dr. Prateek A. Agarwala. 2. E-Commerce strategy, technologies & applications - David Whiteley. #### REFERENCE BOOKS 1. Business on the Net - Dr. Kamlesh N. Agarwala (Macmillan India Ltd.) #### Theory Paper | Paper | Total Marks | |:---|:---| | Paper I | 50 | | Paper - II | 50 | - Every unit of theory, paper will onsists of 10 marks. #### Practical Paper | | Total Marks | |:---|:---| | Practical | 50 | #### Practical Marks Distribution: | | Total Marks | |:---|:---| | Viva | 10 | | Intermal | 15 | | Practical | 25 | - Practical Test will onsist of 3 Hrs. # Syllabus of B.Com.-II (Computer Application) ## PAPER I ### INTERNET APPLICATION & E-COMMERCE #### (Paper Code-1139) - **UNIT I Introduction to HIML** - Introduction to Internet & World Wide Web - Internet - Indian and the Intemet, Profile of Indian Surfer, History of the Internet, Indian Internet History, Tednological Foundation of Internet, Application in Internet Environment, 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 II Introduction to HIML & Designing Web Page** - Concept to Website, Web standards, What is HIML, HIML documents / file, HIML Editor, Explanation of the structure of Homepage, Elements in HIML Documents, HIML Elements, HIML 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 - IIlustration of Document Structure, Mark-up elements within the Head: BASE, ISINDEX, LINK, META, TITLE, SCRIPT. - **UNIT III HTML Document Structure & HTML Forms** - Body Section - Illustration, body elements, Background, TEXT BODY element, ADDRESS, BLOCKQUOTE, TABLE, COMMENTS, CHARACTER Emphasis modes, Logical styles, Physical Styles, FONT, BASEFONT and CENTER. - Image, Intemal 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 IV Introduction to E-Commerce & Business Strategy in Electronic Age** - E-Commerce - Scope & definition of language, E-commerce & Trade cycle, E-markets, E-Data Interchange, Internet Commerce, E-commerce in Perspective. - Business Strategy - The value chain, competitive advantage, business strategy, Case-Study: e-commerce in Passenger Air Transport. - **UNIT V B to Be-Commerce & B to Ce-Commerce Business to Business e-Commerce** - Inter- organisational Transactions, Electronic markets, Electronic Data Interchange (EDI) - the nuts and bolts, EDI and business, Inter roganizational e- Commerce. - Business to Consumer e-Commerce - Consumer trade transactions. - The elements of e-Commerce - elements, e-visibility, e-shop online payments, delivering the goods, after sales service, Internet e-Commerce Security A web site evaluation model. - e-Business - Introduction, Internet Bookshops, Software Supplies & support, e-newspapers, internet banking, virtual auctions, online share dealing, gambling on net, e-diversity. #### TEXT BOOKS : 1. An Introduction to HIML - Dr. Kamlesh N. Agarwala, Dr. O.P. Vyas, Dr. Prateek A. Agarwala. 2. E-Commerce strategy, technologies & applications - David Whiteley. #### REFERENCE BOOKS 1. Business on the Net - Dr. Kamlesh N. Agarwala (Macmillan India Ltd.) # COMPUTER APPLICATION ## PAPER II ### RELATIONAL DATABASE MANAGEMENT SYSTEM #### Proposed Syllabus - **UNIT I DATABASE SYSTEM CONCEPT & ENTITY RELATIONSHIP MODEL :** - 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 relationaships. ER diagrams; strong and weak entities Generatization; Specialization and aggregation. Converting and ER-model into relational. - **UNIT II Relational Database Management System** - 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, SNF operations not involving cursors, Operations involving cursors, dynamic statements, security & intergrity security specification in SQL. - **UNIT III RELATIONAL DATABAWSE DESIGN :** - Relational Algebra, Traditional Set Operations, Attributes Names for Derived Relations, special relational operations, further normalization, functional dependence. First, second and third normal forms, BONF Forms, relations with more than one candidate key, Good and bad decompositions, fourth normal form, fifth normal form, De-nomalization. - **UNIT IV Introduction to RDBEMS Software Oracle** - *Introduction*: Introduction to personnel and Enterprises Oracle, Data Types, Commercial Query Language, SQL, SQL PLUS. - *DDL and DML*: Creating Table, Specify Integrity Constraint, Modifying Existing Table, Dropping Table, Inserting, Deleting and Updating Rows in as Table, Where Clause, Operators, ORDER BY, GROUP Function, SQL Function, JOIN, Set Operation, SQL Sub Queries. Views: What is Views, Create, Drop and Retrieving data from views. - **UNIT V** - *Security*: Management of Roles, Changing Password, Granting Roles & Privilege, with drawing privileges. - *PL/SQL*: Block Structure in PL/SQL, Variable and constants, Running PL/SQL in the SQL*PLUS, Data base Access with PL/SQL, Exception Handling, Record Data type in PL/SIL, Triggers in PL/SQL. #### SUGGESTED BOOKS: 1. Data base system - Korth & Siberschatz. 2 An Introduction to Data base System - C.J. Date #### PAPER III ### PRACTICAL EXERCISES BASED ON PAPER I & II - Practicals to be done : 1 Creating simple Web-pages using html. 2 Designing business web-sites using HIML features (e.g. html foms) - [Each student should study the existing business web-sites and do atleast 05 exercises to create business websites using various html features) 3 Should perform various queries using SQL. - [Each student should create ER diagrams for various business scenario, and convert it into tables, using any RUEMS Software (i.e. Oracle / Access) 4 Practical using various aspects of Oracle. - [At least 10 practical-exrecises covering the contents of paper-II]