Subjects in B.Com 1st year

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Swami Ramanand Teerth Marathwada University B.Com 1st year syllabus

B.COM. FIRST YEAR
(FIRST SEMESTER)
FUNDAMENTALS OF FINANCIAL ACCOUNTING
Sub. Code: BCI-I

Objectives

To develop conceptual understanding of fundamentals of financial
accounting system and to impart skills in accounting for various kinds of
business transactions.

Unit I Introduction
Meaning of Book Keeping and Accountancy, Types and rules of debit
and credit, Accounting Concepts and Conventions. Journal, Ledger and Trial
Balance. Revenue expenses and incomes, capital income and expenditure.

Unit II Rectification of Errors
Meaning, need, procedure, types of errors. Errors before preparing
trial balance, after preparing trial balance, after preparing final Accounts and
their rectification.

Unit III Bank Reconciliation Statement
Meaning, importance and need, cause of difference between cash
book and pass book, preparation of all types of BRS.

Unit IV Final Accounts of Sole Trader
Meaning and importance, Preparation of Manufacturing Account,
Trading Account, P&L A/C and Balance Sheet, Adjustments.

Unit V Departmental Accounts
Meaning and need, Preparation of Departmental Accounts, Allocation
of expenses and incomes, Non-departmental expenses, inter departmental
transfers, Unrealized Profit. (Maximum 3 Department Only)
B.Com. (First Semester)
FUNDAMENTALS OF STATISTICS
(Paper No.B.C.1-II)

Objectives :

Objectives of the course is to provide the foundation in which further
techniques having a quantitative bias can be build up and for their
application in solving Business problems.

Unit-I Statistics-Meaning, definition, importance scope, limitations and
distrust. Types of data, construction of frequency
distribution,graphs of frequency distribution. ( 8 Periods)

Unit-II Measures of Central tendency- Mean-Median, Mode, Quartiles and
deciles.(15 Periods)

Unit-III Measures of dispersion-Quartile deviation,Inter quarile range Mean
deviation and its Co- efficient, standard deviation and it’ s co- effcient,co-efficient of variation. Measures of skewness. Karl pearson’s
co-efficient of skewness (15 Periods)

Unit-IV Correlation analysis (Two variaables only). Karl Pearson’s co- efficient of correlation, assumptions, limitations, interpretations,
Probable error. (8 Periods)

Unit-V Regression analylsis ( Two variables only) regression equations and
estimation( 7 Periods)
BOOKS RECOMMENDED:
1. Statistical Methods S.D. Gupta
2. Statistical Methods S.D. Gupta
3. Fundamental of Statistics S.C.Gupta
4. Problems in Statistics Mahajan
5. Fundamental of Statistics D.N.Elhance
B.COM. FIRST YEAR
(FIRST SEMISTER)
BUSINESS COMMUNICATION
Sub. Code: BCI
Objectives of the Paper
i) To Develop Communication Skills of Students
ii) To help in personality development
iii) To improve speaking, learning, and interview skills of students.
Unit : I Introduction to Business Communication
Introduction, Definitions, Basic forms of communication
Communication process. Effective communication. Development of
positive personal attitudes. SWOT analysis.

Unit : II Corporate communication
Formal and Informal communication network. Barriers of
communication. Imporning communication. Group discussion,
Seminar, Mock interview.
Unit : III Principles of Effective Communication
Unit : IV Writing Skills

Drafting of business letters, : Sales letter, office memorandum, Memo
formats, Applications for Job, Enquiry letter, Request letter, Report
writing.
Unit : V Communication Skills
- Listening Skill: Principles of Effective listening, factors
affecting listening skills.
- Interviewing Skills – Appearing an interview, conducting
interviews.
- Speaking skills – Principles of effective speaking.
Reference Books
1. Asha Kaul
Prentice Hall, New Delhi.
2. Balsubra Manyam
Vikas Publication House, New Delhi.
3. C.S. Rayudu
Himalaya Publishing House, Mumbai.
4. Herla A Murphy & Charics E Peck
Tata McGraw Hill Publishing Company Ltd. , New Delhi.
5. P.M. Tole & M.V. Chandgadkar
The Macmillan Company of India Ltd. Bombay.
6. U.S. Rai & S.M. Rai
Himalaya Publishing House, Mumbai
7. Richand Daltor

Oxford University Press, Honkog.
B.Com.First Year
Semester-I
Subject : Principal of Business Economics
Paper: BCI-IV
w.e.f June 2009
Course Objective

The objective of this course is to acquaint the students with the economic
principal as are application in business.

CONTENTS
1. Introduction
Meaning,definition, nature, characteristics, significance and scope of
business economics,objective of a business firm, basic problems of an
economicy.
II Theory of Consumer Behaviour
The indifference curve approach: Meaning, definitation, assumptions
and properties of indifference curve, consumers equilibrium, budeget
line.

III Elasticity of Demand
Concept, Measurement and determinants of elasticity of demand. Price
elasticity, income elasticity and cross elasticity. Importance of
elasticity of demand.
IV Jroduction Function
Concept of production function, Law of variable proportions, laws of
returns to scale, internal and external economics and diseconomies.
V Cost Analysis
Different cost concepts : oopportunity cost real cost money cont
explicit and implicit cost short run cost curves, fixed cost, variable
cost and total cost,AFC,AVC,ATUC and M.C. long run cost
curves. (12)

Recommended Books
1) Ahuja H.L. Business Economics : S.Chand and Co.New Delhi.
2) Koustsoyianni : A Modern Micro Economics : Macmillan New Delhi.
3) D.M. Mithani, G.K.Murthy: Fundamentals of Business Economics.
Himalaya Publishing House,New Delhi.
4) R.Kaweri and others : Managerial Economics : S.Chand and Co.New Delhi.
5) G.N.Zambre : Business Economics : Pimplapure Publishers Nagpur.
6) john P. Gould Jr and Edward P.Lazer Micro Economic Theory. All India traveler,
New Delhi.
7) R.G Lipsey an introduction to Positive Economics. ELBS Oxford.
8) Ferguson P.R.and Rothschild R. and ferguson G.J. Business Economics:
Macmillian, Hampshire.
9) Nellis a;nd Parker : The Essence of Bussiness Economics. Prentice. Hall, New
Delhi.
10) Stigler G. The Theory of Price Prentice Hall New Delhi

11) V.G.Mankar : Business Economics. Himalaya Plublishing house, Bombay, Delhi.
Nagpur.

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B.COM. FIRST YEAR
(FIRST SEMESTER)
COMPUTER FOR BUSINESS
Sub. Code: BCI
Objectives
i) The objectives of the course is to impart knowledge about the use of
computers in the business and enhance computability of students.
ii) To provide the basic information of computer.
iii) To provide the knowledge of computer regarding, How to apply the
computer in business transactions.

Unit – I: Basics of Computer
Computer an introduction, importance of computer, Definition of
computer, Types of Computers, and its advantages and Limitations
features of computers, functions and components of computers
concept of input and output devices.

Unit – II : Number system of computers
Introduction, Number systems, Binary, Octal Decimal, Hexadecimal
Calculations with conversions.

Unit – III : Computer Base Business Application
Introduction to MS-Word, Word Processing, M.S. Excell, Features of
word processing, work with MS-word formatting documents and text
designing pages with columns and tables, graphics.

Unit – IV Computer Networking (Introduction to Internet)
Introduction, definition of internet, Importance of Internet, Internet
and www.internet and E-commerce, Internet and E-mail.

Unit V: Computer Memory and Languages
Introduction of memory, Definitions, Types of Memory, Types of
Storage devices. Computer Language – An introduction, Low level,
High level, Assembly. Evaluation of computer languages. Types of
highlevel languages, advantages and limitation of high level
languages.

Note :
1. For this paper every college has essential the computer lab for
practical.
2. Every five students must have on computer system.
3. Practical batch will be for 20 students.
4. Practical marks will be 10 out of 50 marks.
Reference Books
1. V. Rajaraman (PHI)
2. B.Ram (WE)
3. P.M. Shinde
4. Sander D. McGraw Hill
5. N.Subramaniam – New Age, New Delhi.
6. Taxali
7. Kedar Fadake
8. Vishnu Priya Singh.


Address
Swami Ramanand Teerth Marathwada University
SH 164, Loha Road, Nanded-Waghala, Maharashtra 431606, India ‎
+91 2462 229 242