SARVAJANIK UNIVERSITY

T.Y.B.Com. (SEMETER – 5)
Business Ethics
SUBJECT CODE: BCAC11504
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: The basic objective of this paper is to familiarize students with the importance of
ethics in business as well as how to apply ethics in actual business.
CO -1: To impart the understanding of business ethics.
CO -2: To make the students aware about morals and ethics for workers
CO -3: To inculcate the knowledge of corporate governance among the students.
CO -4: To make the student aware about Environmental challenges as well as challenges of cyber age.
Units Course content Weightage
1 Setting Ethical Standards
1.1. Ethics; meaning, definition and scope
Ethics and morals, Evolution of ethics, Classification of ethics, Business
ethics, Nature of ethics as moral value 25%
1.2 decision making: moral reasoning and its application
Understanding decision making, Essence of decision making, Decision
making process, Classification of decision making.
2 Managing people in the Organization
2.1 workers in morals
Rights and duties of employee, Personal policies and procedures, Just wages,
25%
Trade unions
2.2 The contemporary worker
Conflict of interest, Whistle blowing, Abuse of official position, Bribe
3 Organization as a corporate citizen
3.1 Corporate Governance
Corporation as a moral person, corporate governance, corporate governance
theory, Good corporate governance 25%
3.2 Corporate Social Responsibility
Understanding CSR, Moral arguments for CSR, Issues in CSR, and
Development of corporate conscience as moral principles of CSR.
4 Challenges of new age world
4.1 Challenges of environment
Principles of environmental ethics, Environmental challenges is business
opportunities, Role of the government, Multistake-holder ship.
25%
4.2 Challenges of cyber age
Information technology and its moral significance to business, Data identity
and security, Crime and punishment, Intellectual property rights.

Reference Books:
1. Chakraborty, S.K.; Ethics in Management: A Vedantic Perspective, Oxford University Press.
2. Daniel Albuquerque, Business Ethics Principles and Practices: Oxford University Press.
3. B.N.Ghosh, Business ethics and corporate governance.
4. U.Mathur, Corporate governance and business ethics.
 SARVAJANIK UNIVERSITY
T.Y.B.Com (SEMETER – 6)
Entrepreneurial Development
SUBJECT CODE: BCAC11604
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: Objective of this course is to familiarize the student with the dynamics of
Entrepreneurial Development and Management.
CO - 1: To impart Understanding of the concept and process of entrepreneurship and its contribution
and role in the growth and development of individual as well as the nation.
CO - 2: To familiarize the students with conceptual knowledge of entrepreneurship.
CO - 3: To enable students with Learning the Project Management.
CO - 4: To acquire Entrepreneurial spirit among students by making them aware about how to set up a
small enterprise.

Units Course content Weightage

1 Introduction
 The entrepreneur: Definition and concept
 Entrepreneurial traits, characteristics and skills 25%
 Classification of entrepreneurs
 Women entrepreneurs
2 Origin and Development of Entrepreneurship
 The concept of entrepreneurship 25%
 Theories of entrepreneurship
3 Project Management
 Project: concept and classification 25%
 Search for a business idea
4 Setting up a small enterprise
 Location of an enterprise
 Steps for starting a small enterprise 25%
 Selection of types of ownership organization
 Incentive and subsidies

Books for Reference:

1. The Dynamics of entrepreneurial development and management, Vasant Desai.
2. Dynamics of Entrepreneurship Development by Vasant Desai (Himalaya publishing house)
3. Innovation and Entrepreneurship-Practice and Principles by Peter Drucker
4. Entrepreneurship Management-Romeo Mascarenhas (Vipul Prakashan)
5. Entrepreneurship Development and Management-Jose Paul, Ajith Kumar (Himalaya publishing house)
6. Entrepreneurial Development –Dr S.S. Khanka (Sultan Chand publication)
7. Entrepreneurship Development-Gordon and Natarajan (Himalaya publishing house)
8. Entrepreneurial Development-C.B. Gupta and Srinivasan(Sultan Chand)
9. Entrepreneurship Management- Achut P. Pednekar( Himalaya publishing house)
 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMESTER-5)
AUDITING-1
SUBJECT CODE:-BCAC13502
Syllabus effective from Academic year 2023-24 onwards
Course Objective:-This course aims at imparting knowledge about the principles and methods of
auditing and their applications.
After completing this course students will be able to:
CO1: Understand basics of auditing and its importance
CO2: Learn types of Auditing
CO3: Develop understanding of procedure for conducting audit
CO4: Learn various aspects of vouching and verification
Units Particulars Weightage
1 Introduction:
Meaning of Auditing, Scope of Auditing and Principle of auditing,
25
difference between auditing and Accountancy and Advantages and
Limitation of Auditing, Objectives of Auditing,
2 Types of Audit
From the viewpoint of organization, law, time, continuity, scope and 20
special types of audit
3 Audit Procedure:
Consideration for commencing new audit, Audit Programme, Audit
25
Notebook , Working Papers and Evidences, Routine checking and
test checking.
4 Vouching & Verification
Vouching (Overview, vouching of cash transactions)
Verification and Valuation of assets and liabilities (Overview, 30
Verification and valuation of various assets and liabilities, Auditors’
Liability with respect to Verification and Valuation)

Suggested Readings
1. Gupta Kamal: Contemporary Auditing; Tata McGraw-Hill, New Delhi
2. Tandon B.N.: Principles and Practice of Auditing;-S. Chand& Co, New Delhi
3. Pagare Dinkar: Principles and Practice of Auditing;-Sultan-Chand& Co, New
Delhi
4. Sharma T.R.: Auditing Principles and Problems; Sahitya Bhawan, Agra.
5. RG. Saxena: Principle & Practicing of Auditing; Himalaya Publications.
 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMESTER-6)
AUDITING-2
SUBJECT CODE:-BCAC13602
Syllabus effective from Academic year 2023-24 onwards

Course Objective:-This course aims at imparting knowledge about the principles and methods of
auditing and their applications.
After completing this course, students will be able to:
CO1: Understand various provisions of Companies Act with regard to company auditor and audit
report
CO2: Develop conceptual idea about various liabilities of auditor
CO3: Learn the meaning of investigation and its types
CO4: Develop idea drafting audit programmes of various institutions
Units Particulars Weightage
1 Audit of Limited Companies (with Provisions of Companies Act,
2013 and companies rules 2014 and 2015):
(a) Company Auditor: Appointment (Sec.139); Removal and
resignation of auditor (Sec. 140); Eligibility, qualifications and
disqualifications of auditor (Sec.141); Remuneration of auditors
30
(Sec.142); Powers & Duties of auditors and Auditing Standards
(Sec.143, 145, 146, 147); Auditor not to render certain services
(Sec.144);
(b) Auditor's Report: Meaning, importance, basic elements,
contents Standard Report and Qualified Report
2 Liabilities of an Auditor: Civil liability, criminal liability, liabilities
30
to third parties
3 Investigation-Meaning, Characteristics, difference between auditing
and investigation, points to be considered while investigation, types 20
of investigation
4 Audit Programmes-Meaning, advantages, types of audit
20
programmes

Suggested Readings
1. Kamal Gupta: Fundamental of Auditing; Tata McGrew Hill, New Delhi.
2. S.V. Ghatalia: Practical Auditing; Allied Publisher.
3. Batra & Bagadia: Text Book of Auditing; Taxman Publication.
4. Auditing and Assurance Module-I, II (Intermediate Course)- The Institute of
chartered accountants of India
 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMESTER – 5)
BANKING PAPER - 3
SUBJECT CODE: BCAC15505
Syllabus effective from Academic Year 2023-24 on wards
Course Objective
1. To impact knowledge of Indian banking system to the students.
2. To provide conceptual understanding of control banking, financial institution,
mutual funds, currency management, economic development and liberalization with
reference to banking system.

Units Course content Weightage

1 Indian banking system::-
Its various constituent parts- Role of banking in economics
development 25%
Nationalization, Achievements of nationalized banks-
Privatization, Private and Multinational Bank
2 Schemes of banking development:-
Lead Bank- Deposit Insurance Scheme- and Modernization
25%
of banking industry- Objectives and characteristics of Non
Banking Financial company
3 State bank of India:- its organization and working, EXIM
25%
bank and its working
4 Mutual funds:- Introduction- History of Mutual Fund-Risk
of Mutual fund-Types of Mutual funds scheme-Growth and
25%
Performance of Mutual funds in India -Role of
Intermediaries in the Indian Mutual fund Industry.

Books Recommended:.
1. Banking in India -S.G. Panandikar
2. Monthly bulletins and Annual Reports of Currency and Finance
3. Trends and Progress of Banking in India
4. Reserve Bank of India- working and Functions
5. Reserve Bank of India and Monetary Management - G.P.Gupta
6. A New Horizon in Central Banking - Sid Mitra
7. Fundamental of Banking Theory and Practice
8. A Handbook of Banking and Practice
 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMETER – 6)
BANKING PAPER - 4
SUBJECT CODE: BCAC15605
Syllabus effective from Academic Year 2023-24 on wards
Course Objectives:
CO - 1: To impart knowledge regarding operations of RBI and it’s monetary policies
CO – 2: To understand Indian currency system and exchange rate policies
Units Course content Weightage
1 Reserve Bank of India: Its organization and traditional
and promotional functions
Monetary policy of R.B.I:- Objectives monetary policy, 25%
Credit Control- its tools, its effects on price stability and
economic development, limitations of monetary policy
2 Indian Money Market:- Meaning and characteristics -
National Payment corporation of India - Introduction- 25%
organization - its products.
3 Indian Currency System:-
The present regulations of Note issue,Demonitization.
25%
Exchange Rate Policy of R.B.I., its objectives-Floating
exchange rate Policy
4 Indian Banking and Development and problems of
Financial organisation- NPA Management-libralization 25%
and globalization of financial institution--financial refoms
Books Recommended:.
1. Banking in India -S.G. Panandikar
2. Monthly bulletins and Annual Reports of Currency and Finance
3. Trends and Progress of Banking in India
4. Reserve Bank of India- working and Functions
5. Reserve Bank of India and Monetary Management - G.P.Gupta
6. A New Horizon in Central Banking - Sid Mitra
7. Fundamental of Banking Theory and Practice
8. A Handbook of Banking and Practice
 SARVAJAN IK UN I VlnSJTY
T.Y.B.Com. (SEMETER -5)
ENGLISH PAPER 5
SUBJECT CODE: BCAC17509
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: To improve the English language proficiency of the student by
developing their reading, comprehending, writing, listening & speaking skills.
Communicative approach of learning the required skilJ in the recruitment process. CO
- 1: Understand the total Content & underlying meaning in the context.
CO - 2: Follow sequence of idea, facts etc.
CO - 3: U se career shills that arc Succeed, such as using ethical tools, working
Collaboratively,
observing business Correspondence and resol ving workplace conflicts.
CO - 4: To develop interpersonal skills that contribute to effective and satisfying
personal, social and professional relationships.

Units Course content Wei ta2e

Presentation Skills 15%

2 Emotional Intelligence skills 15%
3 Drafting Agenda & minute of the meeting. 15% 1
4 Goodwill letter 15% 5
%
5 Quotation letter 15%
6 Business English Vocabulary & phrases -I 25%

Books for Reference:

 SARVAJANIK UNIVERSITY
T.Y.B.Com. (SEMETER - 6)
ENGLISH PAPER 06
SUBJECT CODE: BCAC17609
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: To improve the English language proficiency of the student by
developing their reading, comprehending, writing, listening & speaking skills.
Communicative approach of learning the required skill in the recruitment process.
CO - 1: Understand the total Content & underlying meaning in the context.
CO - 2: Follow sequence of idea, facts etc.

CO - 3: Use career shills that are Succeed, such as using ethical tools, working
Collaboratively, observing business Correspondence and resolving workplace
conflicts.
CO - 4: To develop interpersonal skills that contribute to effective and satisfying
personal, social and professional relationships.

Units Course content Weightage

1 Interview skills 15%
2 Leadership skills 15%
3 Grievance letter 15%
4 Resignation letter 15%
5 Goal setting & learning skills 15%
6 Business English Vocabulary & phrases. 2 25%

Books for Reference:

 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMESTER – 5)
INDIRECT TAX: PAPER - 1
SUBJECT CODE: BCAC13503
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: Students will learn to define various aspect of indirect taxes.
CO -1: To Acquire conceptual knowledge of Indirect Tax.
CO -2: Understand the concept of various types of GST
CO -3: To provide knowledge about goods service tax
Units Course content Weightage
1 The Goods and Service Tax Act, 2017:
Short Title, Extent, Commencement and Definitions
under GST
1. Short Title, Extent and Commencement
2. Important Definitions under the Act:-
Goods, Service, Capital Goods, Input, Input Service,
Business, Business Vertical, Place of Business,
Principle place of business; Person, Taxable Person,
Invoice, Manufacturer, Turnover, Aggregate
Turnover, Input Service Distributor, Adjudicating 10%
authority, Appropriate government, Assessment,
Audit, Appellate Tribunal, Board, Return, Casual
taxable person, Commissioner, Composite Supply,
*Consideration, Continuous Supply of goods,
Continuous Supply of Service, Exempt Supply, First
Stage Dealer, Second Stage Dealer, Intra State
Supply of goods, Intra State Supply of Services, Local
Authority, Notification, Recipient, Reverse Charge,
Zero rated Supply
2 Overview of GST Act
1. Old System of Indirect Taxes in India
2. Change in constitution
3. Limitation of Old System. 20%
4. Tax to be subsumed
5. Salient Features of GST
6. Advantages/Benefit of GST
3 Models of GST
1. Prime Models of GST:
Central GST-and-its-Pros & Cons, State GST and its
25%
Pros & Cons, Dual GST and its Pros & Cons.
2. Indian Model of GST
3. Overview of GST Acts.
 ✔ The Central Goods and services Tax Act, 2017
(CGST)
✔ The State Goods and Services Tax Act, 2017
(SGST respective state)
✔ The Integrated Goods and Services Tax Act,
2017
✔ The Union, Territory Goods and Services Tax
Act, 2017
4 Incidence and Levy of & Exemption from GST
1. Levy and Collection of Central/State GST
2. Thresholds limits
25%
3. Composition Levy Scheme
4. Power to grant exemption from tax
5. Remission of tax/duty
5 Concept, Overview and Definitions and
taxability under Customs Act' 1962
1. Concept and Overview of Customs Act
2. Important Definitions:
India, Customs Water, Territorial Waters, Goods,
Duty, Dutiable Goods, Import, Importer, Imported
Goods, Export, Exporter, Export Goods, Baggage,
20%
Foreign going vessel or Air craft, Prohibited goods,
Notified Goods, Stores, Coastal Goods, Custom
Station, Custom Area, Customs Port, Customs
Airport, Air Freight Station, Land Customs Station,
Inland Container Depot, Coastal Port, Warehousing
Station, Custom House Agent, Boat Notes 3. Taxable
Event in case of Import and Export

References:
1. Indirect Taxes Law And Practice (23rd Ed) V. S. Datey · 2009
2. Indirect Tax Reform in India: 1947 To GST and Beyond Yashwant Sinha,
Vinay K. Srivastava · 2020
3. Indirect Taxes Law and Practice books Jisha Vijay · 2021
 SARVAJANIK UNIVERSITY
T.Y.B.COM (SEMESTER – 6)
INDIRECT TAX: PAPER - 2
SUBJECT CODE: BCAC13603
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: Students will learn to define various aspect of indirect taxes.
CO -1: Understand the concept of various types of GST
CO -2: To understand the procedure for registration, payment and refund of GST
CO -3: To understand the appeals, offences and penalties with respect to GST
Units Course content Weightage
1 Supply
● Meaning of ’Supply’ under GST
● Meaning of 'Inward Supply' under GST
● Meaning of 'Outward Supply' under GST
● Scope of Supply
● Necessary Elements to constitute Supply 10%

● Taxable Supply
● Place of Supply of Goods and Place of Supply of
Services
● Time of Supply of Goods and Time of Supply of
Services
2 Registration, Amendment and Cancellation
● Introduction
● Persons liable for registration
● Thresholds Limit for Exemption from payment of
tax
● Persons not liable for GST registration
15%
● Compulsory registration in certain cases
● Voluntary Registration
● Procedure for Registration
● Amendment of Registration
● Cancellation of Registration
3 Input Tax Credit
20%
● Introduction
 ● Meaning of Input Tax. Input Tax Goods and
Capital Goods
● Eligibility and Conditions for taking input tax
credit
● Time limit for taking Input Tax Credit
● Negative List on which input tax credit isn't
permitted
● Manner of recovery of credit distributed in excess

4 Returns and Payment of Tax

● Furnishing details of outward supplies
● Furnishing details of inward supplies
● Furnishing of returns
● First return
● Claim of input tax credit and provisional
acceptance thereof 4 6 Matching, reversal and
reclaim of input tax credit 15%
● Annual return
● Final return
● GST Payment Process
● Liability to pay GST
● Time to pay GST
● How to make payment of GST
5 Refund, Assessment and Audit
● Refund of tax
● Refund in certain cases
● Interest on delayed refunds
● Consumer Welfare Fund 20%
● Utilization of Fund
● Self-assessment
● Provisional assessment
● Scrutiny of returns
 ● Assessment of non-filers of returns
● Assessment of unregistered persons
● Summary assessment in certain special cases
● Audit by tax authorities
● Special audit
6 The Custom Act, 1962
● Types of Custom Duties
● Valuation for Custom Duty under Section 14{ 1)
and Section 14(2) 20%

● Methods of Valuation in Customs

● Procedure for Import and Export

References:
4. Indirect Taxes Law And Practice (23rd Ed) V. S. Datey · 2009
5. Indirect Tax Reform in India: 1947 To GST and Beyond Yashwant Sinha,
Vinay K. Srivastava · 2020
6. Indirect Taxes Law and Practice books Jisha Vijay · 2021
 Sarvajanik University
Bachelour of Commerce
T.Y.B.Com Semester – 5
Indian Economy (BCAC15510)
Course Objective:
This course aims to provide an understanding of the working of Indian economy.

Course Outcomes:
1. Students will be able to understand and evaluate the basic structure of Indian economy.
2. They shall understand the process of policy-making process and its socio-economic impact.
3. It shall enable students understand and evaluate working, challenges and path of sectoral development
of the economy.

Course Inputs Weightage

Unit 1 Nature of Indian Economy:
Meaning & characteristics of a developing economy, Demographic profile
& distribution of population, Poverty and Unemployment – meaning and 25%
causes, MDPI, Structural changes in Indian economy.
Unit 2 Planning in India:
Planning Commission, NITI Aayog, Federal Finance structure,
recommendations of latest finance commission, Latest National Population 25%
Policy, Human Resource Development – HDI & GII

Unit 3 Agriculture:
Importance, Trends of production & productivity, Factors affecting hem,
Measures to improve them, Sources of Agri-finance, Role of co-operatives,
25%
Public sector banks, NABARD, KCC, Agri-Marketing – features, issues &
measures.

Unit 4 Industry:
Development in India, Its Importance, Evaluation of its growth, Problems,
Present industrial policy, Agro-based industries, Industrial pollution – 25%
Reasons & remedies.

Suggested References:
1. Indian Economy – Datt & Sundhram, S. Chand & Co., New Delhi
2. Indian Economy – Misra & Puri, Himalaya Publications
3. Indian Economy – Ramesh Singh, MacGraw Hill
4. Business Newspapers, Magazines, Periodicals and Journals
 Sarvajanik University
Bachelour of Commerce
T.Y.B.Com Semester – 6
Indian Economy (BCAC15610)
Course Objective:
This course aims to provide an understanding of the working of Indian economy.

Course Outcomes:
1. It shall enable students understand and evaluate working, challenges and path of sectoral development
of the economy.

2. Students will be able to understand and evaluate tax structure prevalent in the Indian economy during the
planning period.

3. It enables students to understand and analyse India’s foreign trade.

4. Understand and evaluate challenges faced by the public sector and industries from MSME & cottage
sector.

Course Inputs Weightage

Unit 1 Services Sector:
Development of services sector, Its Importance to Indian economy, Share in 25%
employment, income, foreign trade & foreign investments.
Unit 2 Tax Structure in India:
Characteristics of Indian tax structure, Types of taxes, Reforms in recent times, 25%
Black Money – meaning, sources, effects & measures.
Unit 3 Industrial Development in India
Public Sector – contribution towards India’s development, issues & challenges,
25%
Disinvestment policy, MSME & Cottage industries – meaning, importance,
problems & remedies.
Unit 4 International Trade
India’s major trading partners, Composition of imports & exports, Latest EXIM
25%
policy, WTO – Objectives, Commitments, Merits & Demerits, Free trade
agreements, Foreign investments in India.
Suggested References:
1. Indian Economy – Datt & Sundhram, S. Chand & Co., New Delhi
2. Indian Economy – Misra & Puri, Himalaya Publications
3. Indian Economy – Ramesh Singh, MacGraw Hill
4. Business Newspapers, Magazines, Periodicals and Journals
 SARVAJANIK UNIVERSITY
T.Y.B.Com (SEMETER – 5)
Management Paper 3
SUBJECT CODE: BCAC15506
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: Objective of this course is to familiarize the student with some latest concepts
of management.
CO - 1: To impart Understanding of the concept Risk management and methods of risk
management in different areas.
CO - 2: To familiarize the students with concept of knowledge Management.
CO - 3: To enable students with learning concept of learning organization .
CO - 4: To acquire knowledge about Change management

Units Course content Weightage

1 Risk Management
 Meaning of Risk and Nature of Risk
 Kinds of Risk 25%
 Causes of Risk
 Minimization of risk
2 Knowledge Management
 The concept of knowledge management
 Goals, features and Benefits of knowledge management
25%
 Methods for acquiring knowledge
 Process of knowledge management, aligning knowledge
management
3 Learning Organizations
 Meaning and features of Learning organizations
 Benefits of learning organizations 25%
 Traditional vs. Learning organization
 Creation of learning organization
4 Change management
 Meaning and need of change
 Forces and nature of change 25%
 Basics of change management
 Approaches to change

Books for Reference:

1. Business organization and Management by Neeru Vasishth and Namita Rajput by Kitab
Mahal Publication
2. Perspectives for effective Management by K. B. Khushal , S. Ravisankar and H. L. Kalia, R.
K. Misra Himalaya Publication House
3. Change Management by C. S. Vmurthy Himalaya Publication House
4. Learning Organisation-Theory and practice- Case of estomnia, Maret Ahonen
 SARVAJANIK UNIVERSITY
T.Y.B.Com (SEMETER – 6)
Management Paper 4
SUBJECT CODE: BCAC15606
Syllabus effective from Academic Year 2023-24 on wards
Course Objective: Objective of this course is to familiarize the student with some latest concepts
of management.
CO - 1: To impart Understanding of the concept Performance management system.
CO - 2: To familiarize the students with Measuring, Reviewing, Assessing performance.
CO - 3: To enable students with basics of consumer behaviour.
CO - 4: To acquire knowledge regarding consumer decision making and ethics

Units Course content Weightage

1 Performance Management System -1
 Introduction
 Aim, Characteristics
25%
 Concerns, guiding principals
 Performance management process

2 Performance Management System-2

 Objective settings
 Measuring performance 25%
 Reviewing performance
 Assessing performance
3 Consumer Behaviour1
 Understanding Consumer Behavior
25%
 Environmental influence on consumer behaviour
 Consumer as Individual
4 Consumer Behaviour2
 Consumer Decision making process 25%
 Consumerism and Ethics

Books for Reference:

1.Performance management system and strategies by Deepak kumar bhattacharya published
by Pearson publication
2.Consumer Behavior by Del Hawkins
 SARVAJANIK UNIVERSITY
T.Y.B.Com. (SEMETER – 5)
Mercantile Law
SUBJECT CODE: BCAC11508
Syllabus effective from Academic Year 2023-24 on wards

Course Objective: The basic objective of this paper is to create awareness among students about the
basics of various Indian Acts related to business.
CO -1: To impart the knowledge and understanding of Indian Contract Act.
CO -2: To make the students aware about special contracts in India.
CO -3: To aware students about legal framework of IPR.

Units Course content Weightage

1 INDIAN CONTRACT ACT, 1872

Definition and Essentials of Contract, Types of Contract, offer: - definition,

legal rules and revocation, Acceptance: - definition, legal rules,
55%
Consideration, capacity of parties, free consent, legality of object.

Performance of Contract, Discharge of Contract & Remedies for Breach of

contract.

2 SPECIAL CONTRACT

Indemnity & Guarantee, Bailment & Pledge, Law of Agency - Meaning, 25%
Modes of creating Agency, Types of Agents, Personal Liability of an Agent
and Termination of Agency.

3 INTELLECTUAL PROPERTY RIGHTS

20%
IPR in India: Introduction, Patient: meaning and concept, Copyright:
meaning and concept, Meaning concept and functions of Trademark.

Reference Books:
1. Desai T.R.: Indian Contract Act, S.C Sarkar & Sons Pvt., Kolkata.
2. P.P. S. Gogna; Company Law, Chand Publishing, New Delhi.
3. M. Ashok Kumar, Intellectual Property Rights, Serial Publication
 SARVAJANIK UNIVERSITY
T.Y.B.Com. (SEMETER – 6)
Mercantile Law
SUBJECT CODE: BCAC11608
Syllabus effective from Academic Year 2023-24 on wards

Course Objective: The basic objective of this paper is to familiarize students with the basics of various
acts related to business.
CO -1: To impart the understanding of various element for making special contract of sales.
CO -2: To make the students aware about basics of Companies Act.
CO -3: To inculcate the knowledge of primary negotiable instruments so that to enable them making
easier and safe payment.

Units Course content Weightage

1 SALE OF GOODS ACT, 1930

Definition: Sale & Agreement to Sell, Formation of contract of Sale, goods

45%
and their classification , price, conditions and warranties, Transfer of property
in goods, Performance of the contract of sales, Unpaid seller and his rights,
Sale by Auction, CIF, FOB Contracts.

2 COMPANIES ACT, 2013

Introduction of company, characteristics of company, formation of company,

35%
stages of formation, types of companies including one person small company
and producer company, online registration of a company, dormant company,
Illegal association.

3 NEGOTIABLE INSTRUMENT ACT, 1881

Introduction, Definition, Characteristics, Presumptions, Types of Negotiable 20%

Instruments, Promissory Note, Bills of Exchange, Cheque, Parties of
Negotiable Instrument, Holder and a Holder-in-due-course.

Reference Books:
1. P.P. S. Gogna; Company Law, S.Chand Publishing, New Delhi.
2. Singh Avtar : Company Law; Eastern Book co. Lucknow.
3. Desai T. R : Indian Contract Act, Sale of goods Act and Partnership Act; S. C. Sarkar & Sons
Pvt. Ltd., Kolkata.
4. Singh Avtar : The principal of Mercantile Law; Easter Book Company; Lucknow
 SARVAJANIK UNIVERSITY
SARVAJANIK COLLEGE OF COMMERCE
AND COMPUTER APPLICATIONS
Faculty: Commerce
Course: Bachelor of Commerce
B.Com Semester- V
STATISTICS – V
Hours: 3/ Week Credit: 3 Exam Hours: 2

Unit No Weightage

TIME SERIES ANALYSIS

Definition, Components of Time Series, Methods for
determination of trend:
i) Method of Moving Averages
Unit 1 50%
ii) Method of Least Squares (only for a straight line).
iii) Method of Progressive Averages.
Determination of Seasonal Variation by Simple Average
Method. Numerical examples.
SMALL SAMPLE TEST
Test based on t, F, and χ2 distributions: Test of Single mean, the test of
the difference between two means (for independent and dependent
Unit 2 samples), the test of significance of sample correlation coefficient and
confidence limits for a small sample means. Test of difference between
two variances, the Test of population variance, the test of goodness of fit,
the test of independence of two attributes, and Yate’s correction. 50%
Fisher’s Z transformation and Its applications: the test of the
Unit 3 difference between population and sample correction coefficient. Test of
difference between two correction coefficients.

Analysis of Variance
Unit 4
One-way and Two-way classifications and their Illustrations.

REFERENCE BOOKS:
1) Goon A.M., Gupta M.K. & Dasgupta (1986); Fundamentals of Statistics, Vol.- 11; World
Press; Calcutta.
2) Gupta S.C. & Kapoor V.K.: Fundamentals of Mathematical Statistics; Sultan Chand &
Sons
3) Data K.P.: Matrix & Linear Algebra; Prentice Hall, India.
4) Grant E.L.(1964); Statistical Quality Control; McGraw Hill.
5) Duncan A.J. (1974); Statistical Control and Industrial Statistics; Taraporewala and Sons.
6) Murthy M.N. (1967); Sampling Theory and Methods; Statistical Publishing Society;
Calcutta.
7) Gupta S.P.: Statistical Method: S.chand & Co., New Delhi.
8) Rohtgi V.K.: An introduction to probability theory and mathematical statistics: Wiley
Estem Ltd.
9) Sancheti D.C. Kapoor V.K: Statistics: Sultan chand & sons, New Delhi.

SYLLABUS OF STATISTICS FOR COMMERCE (UG LEVEL) 1

 SARVAJANIK UNIVERSITY
SARVAJANIK COLLEGE OF COMMERCE
AND COMPUTER APPLICATIONS
Faculty: Commerce
Course: Bachelor of Commerce
B.Com Semester- VI
STATISTICS – VI
Hours: 3/ Week Credit: 3 Exam Hours: 2

Unit No Course Content (As per UGC Model curriculum) Weightage

LINEAR PROGRAMMING TECHNIQUES

Unit 1 Introduction of General linear programming Problem (LPP), formulation
of LPP, Graphical method of LPP.
TRANSPORTATION PROBLEM:
Introduction to the T.P., Mathematical formulation of T.P., Loops in T.P.
and their properties, Methods for finding Initial Solution: Least Cost
Unit 2 50%
method, Vogel’s Approximation Method., Test for Optimality, MODI
Method for obtaining Optimal Solution., Special Cases in T.P.
Unbalanced problem and Maximization T.P.
ASSIGNMENT PROBLEM:
Unit 3 Assignment problem theory and the Hungarian method for solving an
assignment problem (with maximization problem)

NON-PARAMETRIC TESTS:
Unit 4 Introduction, Comparison of parametric and Non-parametric Tests, Sign 50%
Test, Median Test, Wilcoxon Sign-Rank Test, Mann-Whitney Test.

REFERENCE BOOKS:
10) Goon A.M., Gupta M.K. & Dasgupta (1986); Fundamentals of Statistics, Vol.- 11; World
Press; Calcutta.
11) Gupta S.C. & Kapoor V.K.: Fundamentals of Mathematical Statistics; Sultan Chand &
Sons
12) Data K.P.: Matrix & Linear Algebra; Prentice Hall, India.
13) Grant E.L.(1964); Statistical Quality Control; McGraw Hill.
14) Duncan A.J. (1974); Statistical Control and Industrial Statistics; Taraporewala and Sons.
15) Murthy M.N. (1967); Sampling Theory and Methods; Statistical Publishing Society;
Calcutta.
16) Gupta S.P.: Statistical Method: S.chand & Co., New Delhi.
17) Rohtgi V.K.: An introduction to probability theory and mathematical statistics: Wiley
Estem Ltd.
18) Sancheti D.C. Kapoor V.K: Statistics: Sultan chand & sons, New Delhi.

SYLLABUS OF STATISTICS FOR COMMERCE (UG LEVEL) 2