Programme: B.Com.

Year: Second Semester: Third

Subject: Commerce
Course Code: BC-301 Course Title: Cost Accounting
Course outcomes:
This course exposes the students to the basic concepts and the tools used in cost accounting.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks: 36
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction: Nature, Scope and Advantages of Cost Accounting,
Installation of Costing System, Difference between Cost and Financial
I Accounting, 8
Classification of Costs. Material: Purchase, Storage and Control of
Material, Stock Levels, Inventory, Control Techniques.
II 12
Methods of Pricing Material Issues.
Labour: Meaning and Components of Labour Cost. Concept, Accounting
and Control of Idle time andOvertime. Methods of Wage Payment and
III Incentive Plans, Labour Turnover. 10

Overheads: Collection, Classification, Allocation, Apportionment and

IV Absorption of Overheads (Primaryand Secondary Distribution), Machine
10
Hour Rate.
Unit Output Costing: Concept of and Need for UnitOutput Costing;
V Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation 22
Statement.
Process Costing: Preparation of Process Accounts; Treatment of Normal
VI and Abnormal Wastage;Treatment of Joint Product and By-product; 14
Contract Costing: Preparation of Contract Account,
VII Determination of Profit on Completed and Uncompleted Contracts; 14
Operating Costing.
Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; SultanChand, New
Delhi. (Hindi and English)
3. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
4. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;Prentice-Hall of
India, New Delhi.
5. M.L.Agarwal, Sahity bhawan publications Agra (Hindi & English)
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 20 of 40
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-302 Course Title: Company Law
Course outcomes:
The objective of this course is to provide basic knowledge of the provisions of the Companies Act
2013 along with relevant cases.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:36
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Indian Companies Act 2513: Nature And Types Of Companies, Conversion
I Of Public Companies Into Private Company's And Vice Versa. 10
Formation,Promotion And Incorporation Of Companies, Memorandum Of
II Association; Article Of Association; Prospectus. 12
Shares: Types, Share Capital-Kinds; Allotment Of Shares; Members –
III Categories, Modes Of Acquiring Membership, Rights And Liabilities; 13
Transfer And Transmission- Difference,
Methods Of Borrowing, Debentures, Mortgages And Charges - Fixed And
IV Floating. 09
Management: Directors, Types And Number Of Directors, Managing
V Director, Whole Time Director – Appointment, Qualifications And 15
Disqualification, Duties, Vacation, Resignation And Removal,
Company Meetings- Kinds, Quorum, Voting,
VI Resolution, Minutes. 10
Majority Powers And Minority Rights: Protection Of Minority Rights;
VII Prevention Of Oppression And Management. Mismanagement. 12
WindingUp-Kinds And Conduct-Petition For Winding Up,
VIII Appointment Of Official Liquidator And Duties. 09
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook on Companies
Act 2013 Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat LawHouse
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi andEnglish)
4. Maheshwari SN And SK Maheshwari A Manual of Business Law 2ndEdition Himalaya
Publishing House
5. Dr. S.M. Shukla & K. Jain : Company Law; Sahitya Bhawan Publications, Agra (English).
6. Dr. S.M. Shukla & Dr. I.M. Sahai : कंपनी अिधिनयम Sahitya Bhawan Publications, Agra.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 21 of 40
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-303 (B) Course Title: Business Environment
Course outcomes:
The objective of this paper is to introduce students with broad range of economic concepts, theories
and analytical techniques which help the management in decision making.
Credits: 06 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks: 36
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Business Environment: Meaning, Nature and Dimensions of Business
Environment, Analysis of Business Environment- Framework of Analysis, 14
I
Scanning, Monitoring, Forecasting & Assessment of Business Environment.
Economic Environment with Reference to India’s Economy: Growth Strategy,
Economic Planning, Analysis of Economic Environment- Scanning,
18
II Monitoring, Forecasting and Assessing Economic Environment; Economic
Markets, Economic Reforms & their Consequences.
Technological Environment: Nature of Technology, Interface Between
Technology and Business, Management of Technology Transfers; Analysis, 18
III Forecasting and Assessment of Technological Environment.
Global Environment: Why Firms go Global, Routes of Globalization, Active
Players in Global Business. FDI- India’s Experience, WTO– Benefits and
IV 22
Problems for India. Analysis of Global Environment- Scanning, Monitoring,
Forecasting and Assessing Global Environment.
Political and Legal Environment of Business: Monopoly and Restrictive Trade
V Practices (MRTP) Act, Foreign Exchange Management Act (FEMA). 18
Suggested Readings:
1. Sinha, V.C. and Sinha Ritika, Business Environment, Sahitya Bhawan Agra
2. Cherunilam, Francis, Business Environment, Himalaya Publishing House, New Delhi
3. Aswathappa, K.Essentials of Business Environment, Himalaya Publishing House, New Delhi
4. Aswathappa, K.Business Environment for Strategic Management, HPH.
5. Dr. Amit Kumar : Business Environment; Sahitya Bhawan Publications, Agra.
6. िस ा,वी.सी. एवं िसं ह, पु ा, ावसाियक पयावरण, सािह भवन आगरा।

7. जे पी िम ा, ावसाियक पयावरण, सािह भवन आगरा।

Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 23 of 40
 FINANCIAL LITERACY
Year: Second Semester: Ill
Course Code: B.VOC. -03 Course Title: Financial Literacy & Banking
Course Outcome (COs): Upon completion of this course student will be able to:
1. Understand the system of Indian Banking.
2. Understand the KYC Norms.
3. Understand the Electronie Transfer of Funds.
4. Understand the Banking Services
Credits::
Max.Marks:75+25
Total No, of Lectures:45
Module Topics No. of
Lecture
Functions of Bank Indian Banking: Recent Trend, Banking KYC Normns Various 8
Types of Deposits and Products offered bythe Bank
Functions of Bank Indian Banking: Recent Trend, Banking KYC Norms
Various Types of Deposits and Products offered by the Bank
Ypes of Customers and Operation of their Accounts, Loan agints
10
Basic Information on Cheques
Electronic Transfer of FundsRemittances, Bank Secrecy of Accounts, Cashless 10
IV
Banking, E-banking ATM, Debit and Credit Cards
Preparing the financial plan, aspects and considerations, Profcssionalism and
cthics in financial planning practices
Suggested Readings
-Introduction to Financial Planning (4th Edition 2017)
I1-Indian Institute of Banking 27 & Finance. Sinha, Madhu.
III- Financial Planning: A Ready Reckoner July 2017. McGraw Hill

Note-Latest edition of the text books should be used.

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, and Group Discussions. This will instill n student a sense of
decision making and practical learning.