B.Com SEMESTER I-

BC/1/CC/02: Fundamentals of Accounting

Unit I

Introduction
Definition, features, objectives, functions, scope of accounting; Book keeping vs. Accounting; Branches of Accounting; Advantages and limitations of Accounting; Accounting concepts and conventions. Accounting equation; Classification of accounts, Rules of double entry book keeping – Journalizing and Posting to Ledgers.

Unit II

Basic Accounting
Depreciation: Meaning, Causes, objectives of charging depreciation; Factors affecting depreciation; Methods of providing depreciation – Straight line method Diminishing balance method; Provisions and Reserves – Reserve Fund – Different types of Provisions and Reserves (Theory & Numericals).

Unit III

Final Accounts of Sole Proprietary Firm
Trial Balance: Concept, need, advantages, Trading, Profit & Loss a/c and Balance Sheet: Concept, need and preparation (Theory & Numericals).

Unit IV

Accounting for Partnership – I
Partnership Deed; Treatment of goodwill; Calculation of gaining and sacrificing ratios; Admission of a new partner (Theory & Numericals).

Unit V

Accounting for Partnership – II
Accounting on retirement of a partner; Death of a partner; Dissolution of partnership firm (Theory & Numericals).

Suggested Readings:

  1. Haneef & Mukherjee, Modern Accountancy, Tata Mc Graw.
  2. RL Gupta & Radhaswamy, Advanced Accountancy, Sultan Chand & Sons.
  3. RL Gupta & VK Gupta, Principles and Practice of Accounting:, Sultan Chand & sons.
  4. Shukla & Grewal, Advanced Accountancy, S. Chand & Co.
  5. SN Maheshwari & SK Maheshwari, Advanced Accountancy, Vikas
  6. Tulsian, Accountancy, Tata Mc Graw.
  7. VK Goyal, Financial Accounting, Excel.

BC/1/CC/03: Business Organization & Management

Unit I

Nature & Scope of Business; Business Organisations: Concept and Nature;
Management: Meaning and nature, Henry Minzberg’s Managerial Roles, Development of Management Thought, Classical Approach (The three
pillars), Neo-Classical approach (Hawthorne Studies), Systems and Contingency approach.

Unit II

Planning: Concept and process; Types of Plans; Decision-making: Concept and process, Management by Objectives (MBO).

Unit III

Organising: Nature and Purpose; Principles of organisation; Departmentation; Staffing: Nature and importance; Process of Recruitment
and Selection.

Unit IV

Directing: Meaning and Nature; Leadership Styles; Motivational Theories: Maslow & Herzberg;

Unit V

Communication: Nature and process, Barriers to communication.
Controlling: Concept and process; Essentials of a sound control system, Techniques of controlling.

Suggested Readings:

  1. B.P.Singh and T.N. Chhabra: Business Organization and Management: Dhanpat Rai & Co., New Delhi.
  2. Koontz and Weihrich: Principles of Management: Tata McGraw Hill, New Delhi.
  3. L.M. Prasad: Principles and Practice of Management: Sultan Chand, New Delhi.
  4. R.N.Gupta: Business Organization and Management: S.Chand, New Delhi.
  5. S.A.Sherlekar & V.S.Sherlekar: Modern Business Organization and Management: Himalaya Publishing House, New Delhi.
  6. T.N.Chhabra: Principles and Practice of Management: Dhanpat Rai & Co., New Delhi

BC/1/CC/04: Computer Application in Business (CAB)

Unit I

Computer Hardware: Computer system as information processing system; Types of computer system, Computer hardware peripherals – CPU, input devices, output devices, storage devices, Memory, communication devices, Factors influencing PC performance.
Introduction to Operating System: Introduction to software, Types of Software-System Software and Application Software, Operating system and its functions; DOS; WINDOWS operating system, programming languages.

Unit II

MS Office I:
MS Word & Word Processing : Meaning and features of word processing – Advantages and applications of word processing in Business – Parts of MS Word application window – Toolbars – Creating, Saving and closing a document – Opening and editing a document – Moving and copying text – Text and paragraph formatting, applying Bullets and Numbering – Find and Replace – Insertion of Objects, Date and Time, Headers, Footersand Page Breaks – Auto Correct – Spelling and Grammar checking – Graphics, Templates and wizards Mail Merge : Meaning, purpose and advantages –creating merged letters, mailing labels, envelops and catalogs- Working with Tables – Format Painter.

MS EXCEL: Features of MS Excel , Advantage of Spreadsheet in Business Field– Spread sheet / worksheet, workbook, cells, – Parts of MS Excel window – Saving, Opening and Closing workbook – Insertion and deletion of worksheet – Entering and Editing data in worksheet – cell range – Formatting – Auto Fill –Formulas and its advantages – References : Relative, absolute and mixed – Functions: Meaning and Advantages of functions, different types of functions available in Excel – Templates –Charts – Graphs.

Unit III

MS Office II:
MS Access – Data, Information, Database, File, Record, Fields – Features, advantages and limitations of MS Access – Application of MS Access –parts of MS Access window – Tables, Forms, Queries and Reports.
MS PowerPoint: Features, advantages and application of Ms Power point – Parts of MS Power point window – Menus and Tool bars – Creating presentations through Auto content wizard, Templates and manually – slide show – saving, opening and closing a Presentation – Inserting, editing and deleting slides –Types of slides – Slide Views- Formatting – Insertion of Objects and Charts in slides- Custom Animation and Transition.

Unit IV

Tally: Description of Tally Software and Screen: Features of Tally( Accounting Features, Financial Management Features, Inventory Management Features); Opening Company (without inventory) vouchers, journals, ledgers ; Configuration,Features, Preparation of Final Account using Trial Balance. (Theory & Practical).

Suggested Readings:

  1. Computer Fundamentals 3rd Edition Pradeep K. Sinha, Priti Sinha BPB Publications
  2. Computer Fundamentals By Anita Goel
  3. Microsoft Office – Dienes, Sheila S. – BPB Publication Delhi
  4. Creating a Presentation in Microsoft Office PowerPoint 2007 for Windows -Tom Negrino
  5. Financial Accounting On Computers Using Tally – By Namrata Agrawa
  6. Bhasker Bharat: Electronic Commerce (Framework, Technologies and Applications); Tata McGraw Hill, New Delhi.
  7. Edwards, Ward and Bytheway: The Essence of Information Systems; Prentice Hall, New Delhi.
  8. Kanter: Managing with Information; Prentice Hall New Delhi Leon Alexis and Leon Matthews: Introduction to Computers; Leon Vikas, Chennai.
  9. Minoli Daniel, Minoli Emma: Web Commerce Technology Handbook; Tata McGraw Hill, New Delhi.
  10. Minoli Daniel: Internet & Intranet Engineering; Tata McGraw Hill, New Delhi.
  11. Reddy Jayaprakash R.: Advanced Financial Accounting and Software; APH Publishing Corporation, New Delhi.
  12. Tanebaum Andrew S.: Computer Networks; PHI Learning Pvt. Ltd., New Delhi.

LIST OF PRACTICAL: (BC/1/CC/04P)

MS-WORD

  1. Text Manipulations
  2. Usage of Numbering, Bullets, Tools and Headers
  3. Usage of Spell Check and Find and Replace
  4. Text Formatting
  5. Picture Insertion and Alignment
  6. Creation of Documents Using Templates
  7. Mail Merge Concept
  8. Creation of Tables, Formatting Tables

MS-POWER POINT
Working With Slides

  1. Creating, saving, closing presentation
  2. Adding Headers and footers
  3. Changing slide layout
  4. Working fonts and bullets
  5. Working with Clipart
  6. Applying Transition and animation effects

MS-EXCEL

  1. Creation of Worksheet and Entering Information
  2. Aligning, Editing Data in Cell
  3. Excel Function (Date, Time, Mathematical, Financial Functions)
  4. Changing of Column Width and Row Height (Column and Range of Column)
  5. Moving, copying, Inserting and Deleting Rows and Columns
  6. Formatting Numbers and Other Numeric Formats
  7. Drawing Borders around Cells
  8. Creation of Charts-Manipulating chart.
  9. Using Excel as a Grade book/Exam result sheet.

TALLY:
Creating Vouchers, Journals, Ledgers ; Preparation of Final Account using Trial Balance.