H.N.B Garhwal University syllabus of B.Com for 2nd year

Will you please provide me the H.N.B Garhwal University syllabus of B.Com for 2nd year?????

Yes sure, here I am sharing the H.N.B Garhwal University syllabus of B.Com for 2nd year:

GROUP I: MANAGEMENT GROUP
Paper-I: Basic Business Finance
1. Financial Management: Financial goals; Profit Vs. wealth maximization; Financial functions-investment, financing, and dividend decisions, Financial Planning.
2. Capital Budgeting: Nature of investment decision , Investment evolution criteria , payback period, accounting rate of return, net present value , internal rate of return, profitability index:NPV and IRR comparison.
3. Cost of Capital: significance of cost of capital :calculating cost of debt; Preference shares, equity capital, and retained earnings; combined (weighted) cost of capital.
4. Operating and Financial Leverage: Their Measures; Effects in profit, analysing alternate financial plans, combined financial and operating leverage.
5. Capital structure :Theories and determinates.
6. Dividend Policies; Issue in Dividend policies; Walter’s model Gordon’s model; M.M. Hypothesis , forms of dividends and stability of dividends and stability of dividends, Determinates.
7. Management of working Capital: nature of working capital , Significance of working capital , operating cycle , factors determining working capital requirements; Management of working capital-cash, receivables , and inventory.
Paper –II: Personnel Management
1. Personnel Management : Meaning Importance and scope, Organization and functions of personnel department: Personnel policies.
2. Manpower Planning-Meaning , Importance and process.
3. Recruitment and selection : Job Description and Job specification, Selection Procedure.
4. Training: Need, Methods induction of new employees.
5. Promotion , Demotion, Transfer , Discipline , discharge and dismissal and related problems and procedure.
6. Motivation Concept and theories ( Maslow , McGregor , Herzberg)
7. Compensation: Wages and Salary Administration.
8. Performance Appraisal: Nature, Importance and Techniques.

Group II: ACCOUNTING
Paper –I: Corporate Accounting
1. Company Accounts: Issue of shares Forfeiture & reissue of shares ( including problems of prorate)
2. Issue and Redemption of Debentures.
3. Redemption of preference shares.
4. Profits prior and after incorporation.
5. Preparation of final A/c of joint stock company (including problems of managerial remuneration)with adjustment.
6. Underwriting of shares.
7. Amalgamation, Absorption and Reconstruction.( As per accounting standerd-14)
8. Liquidation of companies.
9. Holding Companies: Preparation of consolidated Profit and Loss Accounts and Balance Sheet.
10. Valuation of Shares and goodwill.

Paper-II:Cost Accounting
1. Introduction Nature and scope of cost accounting; Cost Concepts and classifications; Methods and techniques ;Installation of costing system :Concept of cost audit.
2. Accounting for Material :Material control; concept and techniques, pricing of material issues; Treatment of Material losses.
3. Accounting for Labour: Labour cost control procedure ; Labour turnover; Idea time and Overtime; Methods of wages payment-Time and piece rate ; Incentive , Schemes.
4. Accounting for overheads: Determination and departmentalization; Absorption of overheads; Determination of overheads rates, Under and over absorption, and its accounting treatments.
5. Cost Ascertainment: Unit costing, Job , batch and contract costing: operation costing , Process costing-including joint and by-products.
6. Cost Records: Integral and non-integral system;
7. Standard costing and variance analysis, material, labour and overhead.
8. Reconciliation of cost and financial accounts.

GROUP-III :BUSINESS ECONOMICS AND BUSINESS LAW
Paper-I: Money, Banking and Financial Institutions
1. Money and Monetary System:Evolution,Function and Importance of Money, kinds of Money , Money Standards; Essentials of a good currency system. Gold standard Bimetalism: Paper standard, Various methods of Note Issue with Particular reference to their working in.
2. The value of money. The quantity Theory of Money-Fisher’s equation and its criticism; Inflation and deflation, Present monetary system.
3. Banks and Banking System: The definition of Banking, Types of Banks: Function of different types of Banks: Central Banking, Type of Banks: Function of Central bank, Critical study of Method of credit control.
4. The Indian Money Market-Its constituents and its defects, Banking operation, sources of funds, Principles of investment, Uses of Banks funds.
5. Foreign Exchange: Mint par ;Specie points and purchasing Power Parity Theory: Balance of Payment ,Exchange control Regulation of Foreign Exchange.
6. Major Financial Institution: IDBI, IFCI, SIDBI and SFCs…

Paper II: Company Law
Section “A” company Law (60%)
Provision of the Companies Act amended up to date with special reference to:

1. Incorporation: raising of capital , commencement of business, membership-types , rights & duties.
2. Management of companies: Board of Directors, Manager, Company Secretary.
3. Meeting and Resolutions.
4. Oppression and Mis-Management.
5. Winding up: Various kinds and consequences.
Section “B” Secretarial Practice (40%)
1. Nature of Secretarial Functions, rights ,duties and liabilities of company secretary.
2. Issue of share and debentures, application and allotment ,share certificates, calls and forfeiture, bonus shares, transfers and transmission of shares.
3. Company meeting :Notice of Meeting ,agenda , proxy and polls, resolution , minutes and their drafting.


GROUP IV: COMPUTERIZED ACCOUNTING
Paper –I: Cost Accounting
1. Introduction:Nature and scope of cost accounting; Cost concepts and classification ;Methods and techniques; Installation of costing system : Concept of cost audit.
2. Accounting for Material: Material control; concept and techniques, Pricing of material issues; Treatment of material losses.
3. Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wages payment-time & piece rates; Incentive schemes.
4. Accounting for overheads; Classification and departmentalization; Absorption of overheads; Determination of overhead rates, under and over absorption and its accounting treatments.
5. Cost Ascertainment: Unit costing, job , batch and contract costing: Operating costing; Process costing – including joint and by-products excluding problems of inter process profits.
6. Cost records: Integral and non-integral system;
7. Standard cost and variance analysis, material, labour and overheads
8. Reconciliation of cost and financial accounts.

Paper –II: Computerized Cost Accounting

1. Introduction to spread sheets, working on spread sheet, MS excel and its applications working of MS-Excel.
2. Cost Accounting System : Elements of cost ; Classification ; Cost sheet; Cost accounting methods and techniques.
3. Use of Tally and MS-Excel to obtain cost accounting outputs for the following:
1. Analysis of Cost-Cost centers wise.
2. Analysis of Cost –Cost elements wise
3. Allocation of overheads.
4. Apportionment of overheads.
5. Preparation o cost sheet, contract A/c and process A/c.
6. Variable and fixed costs-BEP, P/V analysis.
7. Standard cost and variance analysis.
8. Differential cost

Address
Hemwati Nandan Bahuguna Garhwal University
Srinagar, Uttarakhand 246174, India ‎
+91 93 50 186458

Plz apply the money & financial

Can you provide me the syllabus of B.Com (Bachelor of Commerce) for 2nd year course offered by H.N.B. Garhwal University Srinagar Garhwal?

The syllabus of B.Com (Bachelor of Commerce) for 2nd year course offered by H.N.B. Garhwal University Srinagar Garhwal is as follows:


B.Com. II


Group I: Management Group

Paper I: Basic Business Finance


1. Financial Management: Financial goals; Profit Vs. wealth maximization; Financial
functions investment, financing, and dividend decisions, Financial planning.
2. Capital Budgeting: Nature of investment decisions, investment evaluation criteria,
payback period, accounting rate of return, net present value, internal rate of return,
profitability index: NPV and IRR comparison.
3. Cost of Capital: significance of cost of capital: calculating cost of debt; Preference
shares, equity capital, and retained earnings; Combined (weighted) cost of capital.
4. Operating and Financial Leverage: Their measure; Effects on profit, analysing
alternate financial plans, combined financial and operating leverage.
5. Capital Structure: Theories and determinants.
6. Dividend Policies; Issues in dividend policies; Walters model Gordons model; M.M.
Hypothesis, forms of dividends and stability of dividends, determinants.
7. Management of Working Capital: nature of Working capital, Significance of working
capital, operating cycle, factors determining working capital requirements;
Management of working capital cash, receivables, and inventory.

Note: Kindly refer the pattern of the numerical question paper printed at the end of the
Syllabus


Paper II: Personnel Management
1. Personnel Management: Meaning, importance and scope, Organisation and functions
of personnel department: Personnel policies.
2. Manpower Planning Meaning, importance and process.
3. Recruitment & Selection: Job description and Job specification, selection procedure.
4. Training: Need, methods, induction of new employees.
5. Promotion, demotion, transfer, discipline, discharge and dismissal and related
problems and procedures.
6. Motivation concept and theories (Maslow, McGregor, Herzberg etc.).
7. Compensation: Wage and Salary administration. Methods of wage payment including
incentive wage plan
8. Performance Appraisal: Nature, importance and techniques.


Note: Kindly refer the pattern of the theoretical question paper printed at the end of the
Syllabus



Syllabus B.Com 2nd year H.N.B. Garhwal University Srinagar Garhwal

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