Bcom-ii

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-1-

vk/kkj ikB~;Øe lewg Lukrd f}rh; o"kZ ijh{kk 2004 izFke iz'u i= fgUnh Hkk"kk

iw.kkZad 75 ¼iz'u izR;sd bdkbZ @[k.M ls rS;kj fd;s tk;saxs½ ¼ch-,-]ch-,l-lh-] ch-,l-lh- ¼x`g foKku½ ch-dke-] ch-,eSustesaV ,oa chlh,- f}rh; o"kZ dk iqujhf{kr ikB~;Øe½ laisz"k.k dkS'ky] fgUnh Hkk"kk vkSj lkekU; Kku vk/kkj ikB~;Øe dh lajpuk vkSj vfuok;Z ikB~; iqLrd&fgUnh

Hkk"kk

vkSj

oSKkfud

psruk

dk

lek;kstu bl rjg fd;k x;k gS fd lkekU; Kku dh fo"k; oLrq& foKku vkSj oSKkfud psruk&ds ek/;e] vk/kkj vkSj lkFk&lkFk fgUnh Hkk"kk dk Kku vkSj mlesa lEizs"k.k dkS'ky vftr f;dk tk ldsA blh iz;kstu ls O;kdj.k dh vUroZLrq dks fofo/k fo/kkvksa dh ladfyr jpukvksa vkSj lkekU; Kku dh ikB~; lkexzh ds lkFk vUrxqfEir fd;k x;k gSA v/;;u&v/;kiu ds fy, iwjh iqLrd dh ikB~; lkexzh gS vkSj vH;kl ds fy;s foLr`r iz'ukoyh gSA ;g iz'u i= Hkk"kk dk gS] vr% ikB~; lkexzh dk O;k[;kRed ;k vkykspukRed v/;;u visf{kr ugha gSA ikB~;Øe vksj ikB~; lkexzh dk la;kstu fuEufyf[kr ikap bdkb;ksa esa f;dk x;k gSA igyh bdkb;k¡ nks&nks Hkkxksa esa foHkDr gS%&

bdkbZ ,d ¼d½ fgUnh

dk

O;kdjf.kd

dksfV;k¡%&

jpukRed vkSj iz;ksxxr mnkgj.k] laKk] loZuke] fo'ks"k.k] fØ;k fo'ks"k.k vkfn rFkk lekl] laf/k ,oa laf{kIr;k¡ jpuk vkSj iz;ksxxr foospukA ¼[k½ikB&eqDr

xxu

gS%

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ek[kuyky

prqosZnh]

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-2-

f'kdkxks O;k[;ku% LOkkeh foosdkuan vkSj o.kZ foU;kl% fo'oukFk izlkn feJA bdkbZ nks ¼d½

fofo/k fo"k;ksa ij laf{kIr fuca/k ys[kuA

¼[k½ ikB&D;k fy[kw¡% inqeyky iqUukyky c['kh] Hk; ls eqfDr% ts d".kewfrZ] f'kjh"k ds Qwy% gtkjh izlkn

f}osnh]

ek.Mo%

jkeukjk;.k

mik/;k;]

i;kZoj.k vkSj jk"Vªh; lsok ;kstukA bdkbZ rhu ¼d½fgUnh esa iz;qDr ifjHkkf"kd ,oa rduhdh 'kCnkoyh rFkk eqgkojs vkSj yksdksfDr;k¡A ¼[k½vkS|ksfxd Økafr% MkW- ';kekpj.k nqcs] NksVk tknwxj% t;'kadj izlkn bdkbZ pkj ¼d½ foKku vkSj lkfgR;%& tSusUnz dqekj] foKku% ifjHkk"kk 'kk[kk,¡ vkSj laf{kIr bfrgkl] izeq[k oSKkfud vkfo"dkj] gekjk czãk.M vkSj thou] gekjk lkSj e.My] thou % mn~Hko vkSj fodkl] Hkkjr dh ouLifr;k¡ vkSj thoA bdkbZ ikap ¼d½

Hkkstu vkSj LokLF;%

ewY;kadu ;kstuk&izR;sd bdkbZ ls ,d iz'u iwNk tk;sxkA izR;sd iz'u esa vkarfjd fodYi gksxk vkSj izR;sd iz'u ds 15 vad gksaxsA igyh rhu bdkb;ksa esa nks&nks [k.M Øe'k% *d* vkSj ^[k* gSA *d^ vFkkZr~ O;kdj.k ds iz'uksa ds fy, 10 vad ,oa ^[k* vFkkZr~ ikBksa ij vk/kkfjr iz'uksa ds fy, 5 vad fu/kkZfjr gSA bdkbZ 4 vkSj 5 ij vk/kkfjr iz'uksa ds vad Øe'k% 15&15 gSA bl izdkj iwjs iz'u i= ds iw.kkZad 75 gksaxsA vuq'kaflr iqLrdsa%&

fgUnh Hkk"kk vkSj oSKkfud psruk

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-3-

e-iz- fgUnh xzaFk vdkneh }kjk izdkf'krA

F.C.-II: English Language (Questions will be set from each unit/section) B.A./B.SC./B.Com./B.H.SC./B.A. Management/ B.C.A. Part-II Exam. 2004

(A Scheme of Examination for BA./B.Sc./B.H.Sc./B.Com./B.C.A./B.A. Management) Paper - II : English Language: M.M. : 75 Comprise the following Units: UNIT-I Short answer questions of about 100 words: 15 Marks UNIT-II (a) Reading comprehensions of an unseen passage: 10 Marks (b) Vocabulary 05 Marks UNIT-III Report- Writing (About 200 words) 15 Marks UNIT-IV Expansion of ideas (about 200 words) 15 Marks UNIT-V Grammer (Twenty items based on the patterns given in 15 Marks The prescribed text book to be asked and 15 to be attempted. NOTE:

Question on all the units shall be asked from the prescribed text which will comprise specimens of popular creative / writing and the following items. (a) Matter & Technology (i) State of Matter its structure\ (ii) Technology (Electronics, Communication, Space science) (b) Our Scientists & Institutions (i)

Life & work of our eminent Scientists: Arya Bhatt, Kaurd, Cr. Shohruta, Nagarju, J.C. Bose, C.V. Raman, S.Ramanji Homi, J. Bhaba, Birbal Sahani,

(ii)

Indian Scientific Institutions (Acient & Modern) The text book sponsored by the M.P. Higher Education Department and Published by the M.P. Hindi Granth Academy. Text Book: English Language & Scientific Temper Published by - M.P. Hindi Granth Academy.

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-4-

'J.,

GROUP-I : APPLIED ECONOMICS PAPER-I : MONEY AND FINANCIAL SYSTEMS (Questions will be set from each unit I section) Max. Marks - 75 Objective: This course exposes the students to the working of money and financial system prevailing in India. Course Inputs UNIT-I

Money: Functions; Alternative measures to money supply in India their different components; Meaning and changing relative importance of each; High powered money - meaning and uses; Sources of changes in high powered money. Finance: Role of finance in an economy; Kinds of finance; Financial system; Components; Financial intermediaries; Markets and instruments and their functions.

UNIT-II

Indian Banking System: Definition of bank; Commercial banks. importance and functions; Structure of Commercial banking system in India; Balance Sheet of a Bank; Meaning and importance of main liabilities an assets; Regional Rural Banks, Co-operative Banking in India.

UNIT-III

Process of Credit Creation by Banks: Credit creation process; Determination of money supply and total bank credit. Development Banks and Other Non - Banking Financial Institutions :. Their main features; Unregulated credit markets in India - main feature.

UNIT - IV

The Reserve bank of. India : Functions; Instruments of monetary and credit: control; Main features of monetary policy since independence. Interest Rates: Various rates in India (viz. bond rate, bill rate, deposit rates, etc.); Administered rates and market - determined rates; Sources of difference in rates of interest; Behavior of average level of interest rates since 1951 - impact of inflation and inflationary expectations

UNIT-V

Problems and Policies of Allocation of Institutional Credit: Problems between the government and the commercial sector; Inter. Sectarian and inter -regional problems; Problems between large and small borrowers; Operation of conflicting pressure before and after bank nationalization in 1969.

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-5-

At least 15 Lectures for each Unit are compulsory.

lewg izFke& O;kogkfjd vFkZ'kkL= iz'u i= izFke&eqnzk ,oa foRrh; iz.kkfy;k¡ vf/kdre vad ¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½

mn~ns';%

Nk=ksa dks Hkkjr esa fo|eku ekSfnzd ,oa

foRrh; iz.kkyh dh tkudkjh nsukA bdkbZ&1

eqnzk] dk;Z] Hkkjr esa eqnzk vkiwfrZ ds

oSdfYid mik; muds fofHkUu vax] vFkZ vkSj ifjofrZr] izklafxd egRo] mPp Lrjh; eqnzk&vFkZ vkSj mi;ksx] mPp Lrjh; eqnzk ds ifjorZuksa ds lk/ku] foRr% vFkZO;oLFkk esa foRr dk ;ksxnku] foRr ds izdkj] foRrh; iz.kkyh] vax] foRrh; e/;LFk cktkj vkSj mlds mixe vkSj cktkj ds dk;ZA bdkbZ&2

Hkkjrh;

cSafdx

iz.kkyh%

cSad

dh

ifjHkk"kk] okf.kfT;d cSad ds egRo o dk;Z] Hkkjr esa okf.kfT;d cSafdax iz.kkfy;ksa dk
dk

fLFkfr

fooj.k]

eq[;

ns;rk;sa

vkSj

lEifRr;ksa dk vk'k; o egRo] {ks=h; xzkeh.k cSad] Hkkjr esa lgdkjh cSafdaxA bdkbZ&3

cSadksa }kjk lk[k l`tu dh izfØ;k% lk[k

l`tu dh izfØ;k] eqnzk vkiwfrZ vkSj dqy cSad lk[k dk fu/kkZj.k] fodkl cSad vkSj xSj cSafdax foRrh; laLFkk;sa mudh eq[; fo'ks"krk;sa] Hkkjr /var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc

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-6-

esa vfu;fer lk[k cktkj] eq[; fo'ks"krk;saA bdkbZ&4

fjtoZ cSad vkWQ bafM;k] dk;Z] ekSfnzd

,oa lk[k fu;a=.k ds midj.k] Lok/khurk d si'pkr~ ekSfnzd uhfr dh eq[; fo'ks"krk;sa] C;kt njsa] Hkkjr esa fofHkUu njsa ¼tSls&ck.M nj] fcy nj] tek nj vkfn½ iz'kklfud ,oa cktkj fu/kkZj.k njsa] C;kt njksa esa varj ds fofHkUu L=ksr] 1951 ds i'pkr~ vkSlr C;kt njksa ds laca/k esa O;ogkj] eqnzk LQhfr o LQhfrd izR;k'kkvksa dk izHkkoA bdkbZ&5

laLFkkxr lk[k ds vfHkfoHkktu dh leL;k;sa

vkSj uhfr;ka] ljdkj vkSj okf.kT;d {ks= ds e/; leL;k;sa] var&oxhZ; vkSj var &{ks=h; leL;ksa] o`gn ,oa y?kq _.kx`fgrk ¼_.kh½ dh leL;ksa] cSadksa ds jk"Vªh;dj.k 1969 ds iwoZ vkSj i'pkr~ cSadksa dh fØ;kvksa ds laca/k esa fookfnr nckoksa dh fØ'lvlsa ds laca/k esa fookfnr nckoksa dh fØ;k;saA uksV% izR;sd bdkbZ esa 15 O;k[;ku gksuk visf{kr gSA Suggested Readings: 1.

Chandler L. V. and Goldfeld S.M.

2.

Gupta S.B.

3. Khan M. Y.

:

The Economics of Money and Banking; Harper and row, New York Monetary Planning of India; S. Chand, New Delhi

:

India Financial System: Theory and Practice; Tata McGraw Hill, New Delhi.

4. Reserve Bank of India Functions and Working.

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-7-

5. Banking Commission: Report(s) 6. Reserve Bank of India

:

7. Bulletins 8. Reserve bank of India: Annual Report(s) 9. Report on Currency and Finance. 10. Sengupta A.K. and Agrawal MK Skylark Publication, New Delhi.

:

Money Market Operations in India;

11. Vinayakan N. Publishers, Delhi

:

12. PanchmukhiVR., Raipuria K.M.

Money and Finance in World Economic C.

andTanodn

Banking

by

2000

AD.'

Kanishka

R. Publishing Co. New Delhi

12. Khubchandani

Practice and Law of Banking; MacMillan India Ltd., New Delhi.

13. Hatler

Bank Investment and Funds Management MacMillan India Ltd. New Delhi

14. Merril

Financial Planning in the Bank; MacMillan India Ltd., New Delhi

15. Sethi T.T.

Mudra Banking & Antarrastriya Vyapar, LN. Agra (In Hindi)

16. Sinta

Maudrik Arthasastra - Lok Bharti AlC (In Hindi)

17. Gopal C. & Gupta V.P.

Mudra Banking & Rajseva - Ramesh Bank Deop. Jaipur

18. Dr. Mangal, Ramesh

Mudra - Banking Universal, Agra

19. Jain & Maheshwari

Mudra Banking - Sunil Pub. Bhopal

20. Seth N.C.

Monetary Economics, LN. Agra, Agra

GROUP-I: APPLIED ECONOMICS PAPER-II: COMPANY LAW

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-8Max. Marks - 75

(Questions will be set from each unit I section) Objective: The objective of this course is to provide basic knowledge of the provisions of the Companies Act. 1956, along with relevant case law. Course Inputs. UNIT-I

Corporate personality; Kinds of companies, Promotion on and incorporation of companies.

UNIT-II

Memorandum of Association; Articles of Association; Prospectus.

UNIT-III

Shares; Share Capital; Members; Share Capital - transfer and Transmission, Capital management borrowing powers, mortgages and charges debentures,

UNIT-IV

Directors - Managing Director, Whole time director, company meetings - kinds quorum, voting,

UNIT-V

Majority Powers and Minority Rights; Prevention of Oppression and mismanagement, Winding up - kinds and conduct.

Note:

At least 15 Lectures for each Unit are Compulsory.

lewg izFke& O;kogkfjd vFkZ'kkL= iz'u i= f}rh; &ize.My ¼dEiuh½ fof/k ¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½ vf/kdre vad mn~ns';% fo|kfFkZ;ksa dks dEiuh vf/kfu;e 1+956 ds izko/kkukas ,oa fof/k izdj.kksa ds ckjs es avk/kkjHkwr Kku iznku djuk gSA bdkbZ&1 fuxeh; O;fDrRo] dEifu;ksa ds izdkj] dEiuh dk izorZu ,oa lEesyuA bdkbZ&2

ik"kZn lhekfu;e] ik"kZn vUrfuZ;e] izfooj.kA

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-9-

bdkbZ&3 va'k] va'kiwath] lnL;] va'kiwath dk gLrkarj.k ,oa gLrkadu] iwath izca/k] _.k ysus ds vf/kdkj] ca/kd ,oa izHkkj] _.k i=A bdkbZ&4 lapkyd] izca/k] lapkyd] iw.kZdkfyd lapkyd] dEiuh dh lHkk;sa] izdkj] xq.kiqjd la[;k ¼x.kiwfrZ½ ernku] izLrko lw{eA bdkbZ&5 cgqla[;d 'kfDr;ka vkSj vYila[;d ds vf/kdkj] vU;k; ,oa dqizca/k dh jksdFkkeA dEifu;ksa dk lekiu] izdkj ,oa fof/k;kaA uksV% izR;sd bdkbZ esa 15 O;k[;ku gksuk visf{kr gSA Suggested Books: 1. Gower LC.B.

: Principles of Modern Company Law; Stevens & Sons, London :

2. Ramaiya A.

: Company Law; Eastern book Co., Lucknow : Modern India Company Law; Shri Mahavir Books, Noida : Company Law - Incorporating the Provisions of

3. Singh Avtar 4. Kuchal M.C. 5. KapporN.D. 6. Bagrial AK. 7. Shukla S.M.

Guide to the Companies Act;Wadhwa & Co. Nagpur

the

Companies Amendment Act 2000; Sultan Chand & Sons, New : :

Delhi. Company Law, Vikas Publishing House, New Delhi. Company Adhiniyam SIB Agra

: Company Law & S.P. RameshBook Dept, Jaipur (In Hindi) Nourlakla Jain Tripathi 9. Dr. Mangal Ramesh : Company Law - Universal, Agra : Company Law & Secretary Practics, M.P. Hindi Granth 10. Dr. Gangele Academy, Bhopal 11. Dr. Bajpai & Jain Company Law, M.P. Hindi Granth Academy, Bhopal. 12. Agrawal R.C. Company Law, S.B. Agra 13. Chawla & Garg Company Law & S.P.S. Chand, Delhi 14. Mazumdar Alc. Company Law, Taxman's Delhi 8.

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- 10 -

PAPER - I CORPORATE ACCOUNTING (Questions will be set from each unit I section) Max. Marks - 75

Objective: This course enables the students to develop awareness about corporate accounting in conformity with the provisions of Companies Act. COURSE INPUTS: UNIT-I

Issue, Forfeiture and Re-issue of Shares; Redemption of preference shares; Issue and redemption of debentures.

UNIT-II

Final Accounts (Excluding computation of managerial remuneration) and disposal of profit. Valuation of Goodwill and Shares.

UNIT-III

Accounting for Amalgamation of Companies as per Indian Accounting standard 14; Accounting for internal reconstruction - excluding inter company holdings and re-construction schemes.

UNIT-IV

Consolidated Balance sheet of holding companies with one subsidiary only.

UNIT-V

Statement of changes in Financial Position on Cash basis and Working Capital basis; Familiarity with Indian Accounting Standard 3.

Note:

(1) In this paper 70% shall be Numerical Questions and 30% shall be Theoretical Questions. (2) At least 15 Lectures for each Unit are compulsory.

lewg f}rh; & ys[kkadu iz'u i= izFke&fuxeh; ys[kkadu ¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½ vf/kdre vad&75 mn~ns';% dEiuh vf/kfu;e ds izko/kkuksa ds vuqlkj Nk=ksa dks fuxeh; ys[kkadu ds lkekU; Kku ls voxr djkukA bdkbZ&1

va'kks dk fuxZeu] gj.k ,oa iqufuxZeu[

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- 11 -

iwokZf/kdkj va'ksa dk 'kks/ku] _.ki=ksa dk fuxZeu ,oa 'kks/kuA bdkbZ&2 vafre ys[ks&¼izca/kdh; ikfjJfed dh x.kuk dks NksM+dj½ vkSj ykHkksa dk fuiVkjk] [;kfr vkSj va'kksa dk ewY;kaduA bdkbZ&3 Hkkjrh; ys[kkadu ekuo 14 ds vuqlkj daifu;ksa dk,dhdj.k] vkarfjd iqufuZekZ.k ys[k ¼varj daiuh /kkj.k vSj iqufuZekZ.k ;kstuk dks NksM+dj½ bdkbZ&4 dsoy ,d lgk;d daiuh okyh lw=/kkjh daiuh dk lesfdr fpV~Bk ¼,dhd`r½A bdkbZ&5 foRrh; fLFkfr esa ifjorZuksa dk fooj.k& uxn vk/kkj vkSj dk;Z'khy iwath vk/kkj] Hkkjrh; ys[kkadu ekud rhu dk KkuA Vhi% ¼1½ bl iz'u i= es a70 izfr'kr vadh; vkSj 30 izfr'kr lS)kafrd iz'u gksaxsA ¼2½ izR;sd bdkbZ ds fy;s 15 O;k[;ku visf{kr gSaA Suggested Books: 1.

Gupta RL.,Radhaswamy M.

2.

Maheshwari S.N.

:

3.

Monga J.R Ahuja, Girish and

:

4.

Sehgal Ashok Shukla M.C., Grewal T.S. and

:

Advanced accounts; S. Chand & Co. New Delhi

:

Managerial Accounting; South Publishing Co., Cincinnati, Ohio.

:

Gupta S.C. 5.

Moore CL and Jaedicke RK.

Company Accounts; Sultan Chand and Sons, New Delhi. Corporate Accounting, Vikas Publishing House, New Delhi Financial Accounting; Mayur Paper Backs, Noida

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Western

/var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc 6. 7.

Shukla S.M. Mod, Oswal & S.K. Khatik

: :

8.

Jain, Pareek & Khandelwal

:

9.

Dhand & Malviya

:

1 0. 1 1.

Jain & Narang

:

Dr. Mangal Ramesh

:

- 12 -

Company Ale (Hindi) & in English S.B. Agra Corporate Accounting in Hindi & in English (both) College Book House, Jaipur Company Ale, Ramesh Book Depot, Jaipur (11;1 Hindi) Company Ale, Kedarnath & Sons, Meeruth (In Hindi) Financial Ale (In English) Kalyani Pub. Delhi. Corporate Accounting Universal Publication, Agra (In Hindi & English)

GROUP - II : ACCOUNTING PAPER - II : COST ACCOUNTING Max. Marks: 75 (Questions will be set from each unit I section) Objective: This course exposes the students to the basic concepts and the tools used in cost accounting. COURSE INPUTS UNIT-I

Introduction: Nature and scope of cost accounting; Cost concepts and classification; Methods and techniques; Installation of costing system; concept of cost audit.

UNIT - II

Accounting for Material: Material Control; Concept and techniques; Pricing of Material issues; Treatment of Material losses. Accounting for Labor: Labor cost control procedure; Labor turnover; Idle time and overtime, Methods of wage payment - time and piece rates; Incentive scheme.

UNIT - III

Accounting for Overheads: Classification and departmentalization; absorption of overheads; Determination of overhead rates; Under and over absorption, and its treatment.

UNIT-IV

Cost Ascertainment: Unit costing; Job, batch and contract costing; operating costing.

UNIT - V

Process Costing: excluding inter-process profits, and joint and byproducts. Cost Records: Integral and non-integral system;

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- 13 -

Reconciliation of cost and financial accounts. Note:

(1) In this paper 70% shall be Numerical Questions and 30% shall be Theoretical Questions. (2) At least 15 Lectures for each units are compulsory.

lewg f}rh; & ys[kkadu iz'u i= izFke&ykxr ys[kkadu ¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½ vf/kdre vad&75 mn~ns';% bl ikB~;Øe dk mn~ns'; Nk=ksa dks ykxr ys[kkadu dh vk/kkjHkwr vo/kkj.kk vkSj mldh fof/k;ksa ls ifjfpr djkuk gSA bdkbZ&1 ifjp;% ykxr ys[kkadu dh izd`fr ,oa {ks=] ykxr vo/kkj.kk vkSj oxhZdj.k i)fr;ka vkSj rduhd] ykxr fof/k;ksa dk LFkkiu] ykxr vads{k.k dh vo/kkj.kkA bdkbZ&2 lkexz dk ys[kkadu] lkexzh dk ys[kkadu] lkexzh fu;a=.k vo/kkj.kk vkSj rduhd] lkexzh fuxZeu dh ewY; fof/k;ka lkexzh dh gkfu dk mipkj] Je ys[kkadu] Je ykxr fu;a=.k izfØ;k] JHe vkorZ] dk;Zghu le; vkSj vf/kle;] etnwjh Hkqxrku dh i)fr;ka] dk;kZuqlkj ,ao le;kuqlkj izksRlkgu ;kstuk,aA bdkbZ&3 mifjO;; ys[kkadu% oxhZdj.k vkSj foHkkxhdj.k] mifjO;;ksa dk vo'kks"k.k] mifjO;; O;ksa dh njksa dk fu/kkZj.k] U;wVu ,oa vfr vo'kks"k.k vkSj mldk mipkjA bdkbZ&4 ykxr fu/kkZj.k] bdkbZ ykxr] midk;Z ykxr] lewg vkSj Bsdk ykxr] ifjpkyu ykxrA

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bdkbZ&5 izfØ;k ykxr% ¼varj izfØ;k ykHkksa dks NksM+dj½ vkSj la;qDr ,ao miksRikn] ykxr vfHkys[k] ,dhd`r vkSj xSj ,dhd`r i)fr] ykxr ys[kksa dk foRrh; ys[kksa ls feykuA Vhi% ¼1½ bl iz'u i= esa 70 izfr'kr vadh; vkSj 30 izfr'kr lS)kafrd iz'u gksaxsA ¼2½ izR;sd bdkbZ ds fy;s 15 O;k[;ku visf{kr gSaA

Suggested Readings: :

Cost Accounting, Principles and Practice;Vikas,

1.

Arora M.N.

2.

Jain S.P. and Narang K.L. Anthony Robert, Reece, et

New Delhi Cost Accounting; Kalyani, New Delhi Principles of Management Accounting; Richard

al Horngren, Charles, Foster

D. Irwin Inc. Illinois. Cost Accounting - A Managerial Emphasis;

and Datar Khan M.Y. and Jain P.K. Kaplan R.S. and Atkinson

Prentice-Hall of India, New Delhi Management Accounting; Tata McGraw Hill. Advanced Management Accounting; Prentice

A.A. Tulsian P.C.

India International. Practical Costing: Vikas, New Delhi

Maheshwari S.N.

Advanced Problems and Solutions in Cost

Agrawal M.L. Jain B.K. Prof. Jain N.C.,

Accounting; Sultan Chand, New Delhi. Cost Accounting, S.B. Agra (In Hindi) Cost Alc (In Hindi) & in English Ramesh Book

Oswal M.L. Dr. Mangal Ramesh,

Depot, Jaipur. Cost Accounting, Universal Publication Agra (In

3. 4. 5. 6. 7. 8. 9. 10. 11.

Singhai 12. Astral & Maheshwari

Hindi & English) Lageet Lekhankan, Ramesh Book Depot, Jaipur.

GROUP-III MANAGEMENT

PAPER-I: PRINCIPLES OF BUSINESS MANAGEMENT

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& ENTREPRENEURSHIP Max. Marks: 75 (Questions will be set from each unit I section) Objective: This course familiarizes the students with the basics of Principles of management and Fundamentals of Entrepreneurship. Course Inputs UNIT-I

Introduction: Concept, nature, process and significance of management; An overview of functional areas of management; Development of management thought; Classical and neo-classical systems.

UNIT-II

Planning: Concept, process and types. Decision making - concept and process; Management by objectives; Corporate Planning. Organizing: Concept, nature, process, and significance; Authority and responsibility relationships; Centralization and Decentralization.

UNIT-III

Motivating and leading People at Work : Motivation - concept; Theories Maslow, Herzberg, McGregor, and Ouchi; Financial and nonfinancial incentives. Leadership: Concept and leadership styles; Leadership theories; Likert's System Management.

UNIT-IV

Introduction: The entrepreneur; Definition; Emergence of entrepreneurial class; theories of entrepreneurship; Role of socioeconomic environment; Characteristics of entrepreneur. Entrepreneurial Development Programs (EDP) : EDP, their role, relevance, and achievements; Role of Government in organizing EDPS, Critical evaluation.

UNIT - V

Role of Entrepreneur: Role of entrepreneur in economic growth as an innovator, generation of employment opportunities, complementing and supplementing economic growth, bringing about social stability and balanced regional development of industries; Role in export promotion and import substitution.

Note:

At least 15 Lectures for each Unit are compulsory.

lewg r`rh; & izca/k iz'u i= izFke&O;kolkf;d izca/k ds fl)kar ,oa m|ferk /var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc

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¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½ vf/kdre vad&75 mn~ns';% bl ikB~;Øe dk mn~ns'; Nk=ksa dks izca/k o m|ferk ds vk/kkjHkwr fl)karks ls ifjfpr djkukA bdkbZ&1 ifjp;% vo/kkj.kk] izd`fr] izfØ;k o izca/k dk egRo] izca/k ds fØ;kRed {ks=ksa ij n`f"Vikr] izca/kdh; fopkjksa dk fodkl] izfr"Br o uo izfrf"Br iz.kkfy;kaA bdkbZ&2 fu;kstu% vo/kkj.kk] izfØ;k o izdkj fu.kZ;u& vo/kkj.kk o izfØ;k] mn~ns';ksa }kjk izca/k] fuxeh; fu;kstu] laxBu] vo/kkj.kk] izd`fr] izfØ;k o egRo] vf/kdkj vkSj mRrjnkf;Ro dk laca/k] dsUnzh;dj.k o fodsUnzhdj.kA bdkbZ&3 vfHkizsj.kk] dk;Z ij O;fDr;ks adk usr`Ro] vfHkizsj.kk&vo/kkj.kk] fl)kar&ekLyks] gtZoxZ] esdxzsxj ,oa vkmph] foRrh; o xSj foRrh; izsj.kk;sa] usr`Ro& vo/kkj.kk o usr`Ro ds fl)kar] fyadlZ izca/k i)frA bdkbZ&4 ifjp;% m|eh ifjHkk"kk] m|eh oZ dk mn~Hko] m|ferk ds fl)kar] lkekftd] vkfFkZd i;kZoj.k dk ;ksxnku] m|eh dh fo'ks"krk,a] mf| erk fodkl dk;ZØe ¼bZMhih½% bZ-Mh-ih- mudh izklafxrk o miyfC/k;ka] m|ferk fodkl dk;ZØe es aljdkj dh Hkwfedk] vkykspukRed ewY;kaduA bdkbZ&5 m|eh dk ;ksxnku% vkfFkZd fodkl esa uokpkj gsrq m|eh dk ;ksxnku] jkstxkj voljksa dk l`tu] iwjd o vuqiwjd vkfFkZd fodkl] m|ksxksa dk larqfyr vkfFkZd fodkl o lkekftd LFkkf;Ro] fu;kZr lao)Zu o vk;kr izfrLFkkiu esa ;ksxnkuA /var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc

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Vhi% ¼2½ izR;sd bdkbZ ds fy;s 15 O;k[;ku visf{kr gSaA Suggested Books: 1. Drucker Peter F.

:

2. Weihrich and Koontz, et al: 3. Fred Luthans 4. Louis A. Allen

: :

5. Ansoff H.I. 6. Hampton, David R. 7. Stoner and Freeman 8. 'kekZ] lqjkuk

: : :

Management Challenges for the 21 st Century; Butterworth Heinemann, Oxford Essentials of Management; Tata McGraw Hill, New Delhi Organizational Behavior; McGraw Hill, New York Management and Organization; McGraw Hill, Tokyo Corporate Strategy; McGraw Hill, New York Modern Management McGraw Hill, New York Management; Prentice-Hall, New Delhi

%

izca/k ds la)kar] jes'k cqd fMiks t;iqj 9- MkW- eaxy] jes'k ,oa vxzoky % izca/k d sfl)kar] ;wfuolZy] vkxjk 10- MkW- feJ] ikBd] 'kekZ % O;kolkf;d izca/k] e-izfgUnh xzaFk vdkneh] Hkksiky 11- Tandon B.C. : Environment and Entrepreneur, Chugh 12. Siner a David

:

13. Srivastava S.B.

:

14. Prasanna Chandra

:

15. Pandey I.M.

:

16. Holt

:

17. lq/kk

th-,l

%

Publications, Allah bad. Entrepreneurial Megabuks; JohnWiley and sons, New York A Practical Guide to Industrial Entrepreneurs; Sultan Chand and Sons, New Delhi Project Preparation, Appraisal, Implementation; Tata McGraw Hill, New Delhi Venture Capital-The Indian Experience; Prentice Hall of India Entrepreneurship, NewVenture Creation, Prentice Hall of India

m|ferk] jes'k cqd fMiks] t;iqj

GROUP-III MANAGEMENT PAPER -II: BUSINESS STATISTICS Max. Marks: 75 (Questions will be set from each unit I section)

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Objective: It enable the students to gain understanding of statistical techniques as are applicable to business. Course Inputs UNIT-I

Introduction: Statistics as a subject; Descriptive Statistics - compared to Inferential Statistics Types of Data; Analysis of Univariate Data: Construction of a frequency distribution, Concept of central tendency and dispersion and their measures; Partition values; moments; skew ness and measures; Kurtosis and measures.

UNIT-II

Analysis of Bivariate Data: Linear regression and correlation. Index Number :Meaning, types and uses; Methods of constructing price and quantity indices (simple and aggregate);Tests of adequacy; Chain-base index numbers; Base shifting, splicing, and deflating; Problems in constructing index numbers; Consumer price index.

UNIT-III

Analysis of Time Series: Causes of variations in time series data; Components of a time series; Decomposition - Additive and multiplicative models' Determination of trend - Moving averages method and method of least squares (including linear, second degree: parabolic, and exponential trend); Computation of seasonal indices, by simple averages, ratio-to-trend, ratio-to-moving average, and link relative methods.

UNIT-IV

Forecasting Methods : Forecasting- concept, types and importance; General approach to forecasting; Methods of forecasting; Forecasting demand; Industry Vs-Company sales forecasts; Factors affecting company sales.

UNIT-V

Theory of Probability: Probability as a concept; The three approaches to defining probability; Addition and multiplication laws of probability; Conditional probability; Bays' Theorem; Expectation and variance of a random variable. Probability Distributions: Probability distribution as a concept; Binomial, Poisson, and Normal distributions - their properties and parameters;

Note:

(1) In this paper 70% shall be Numerical questions and 30% shall be theoretical questions. (2)

At least 15 Lectures for each Unit are compulsory.

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lewg r`rh; & izca/k iz'u i= izFke&O;kolkf;d lkaf[;dh ¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½ vf/kdre vad&75 mn~ns';% O;kolk; esa ykxw lkfa[;dh; rduhfd;ksa ds lkekU; Kku ls fo|kfFkZ;ksa dks voxr djkukA bdkbZ&1 ifjp;% lkaf[;dh; ,oa fo"k; ds :i esa] fooj.kkRed lkaf[;dh dk vuqekfud ¼Inferential½ ls rqyukRed v/;;u] leadks ds izdkj] leadks dk f}pj fo'ys"k.k& vko`fÙk forj.kksa dk fuekZ.k] dsUnzh; izo`fÙ;ksa dh vo/kkj.kk] vifdj.k ,oa muds eki] foHkktu] ewY;] ifj?kkr] fo"kerk ,oa mlds eki] i`Fkq'kh"kZRo ,oa mlds bdkbZ&2 leadks dk f}pj fo'ys"k.k] js[kh; izrhixeu ,oa lg&laca/k] funsZ'kkad&vFkZ] izdkj ,oa mi;ksfxrk] ewY; ,oa ek=k funsZ'kkadksa ds fuekZ.k dh fof/k;ka ¼ljy ,oa lewg½ i;kZIrrk dh tkap] J`a[kyk vk/kkj funsZ'kkad] vk/kkj ifjorZu] f'kjkscU/ku ;k la;kstu ,oa viLQhfr] funsZ'kkadksa ds fuekZ.k dh leL;k]miHkksDrk ewY; funsZ'kkadA bdkbZ&3 dky Js.kh dk fo'ys"k.k] dky Js.kh leadks esa fopj.k ds dkj.k] dky Js.kh ds laxBd] dky Js.kh dk fo'ys"k.k ;k fo?kVu] ;ksx fun'kZ ,oa xq.kkukRed fun'kZ] nh?kZdkyhu izo`fRr dk fu/kkZj.k&py ek/; fof/k U;wure oxZ fof/k ¼js[kh; f}rh; ?kkr] ijoy; oØh;] y?kq x.kdh; ;k pj ?kkrkadh oØ fof/k lfgr½ ekSleh funZs'kkadksa dh x.kuk&ljy ek/;e] izo`fÙk;ksa ls vuqikr] py ek/; ls vuqikr rFkk J`a[kyk ewY; vuqikr fof/kA

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bdkbZ&4 iwokZuqeku dh fof/k;ka% iwokZuqeku dh vo/kkj.kk] izdkj ,oa egRo] iwokZuqekuksa dh lkekU; igqap] iwokZuqeku dh fof/k;ka] iwokZuqeku dh ekax] m|ksx cuke ize.My ds foØ; iwokZuqeku ize.My ds foØ; dks izHkkfor djus okys rRoA bdkbZ&5 laHkkouk fl)kar% laHkkouk dh vo/kkj.kk ds laaca/k esa laHkkouk dh ifjHkk"kk] rhu fopkj/kkjk;sa] ;ksx ,oa xq.ku fu;e] laHkkouk izfrcaf/kr fu;e] ck;l izes;] nSo pjksa dk vuqeku ,oa fooj.k] laHkkouk forj.k] laHkkouk forj.k dh vo/kkj.kk] f}in forj.k rFkk Ioka;lu vkSj lkekU; forj.k&mudh fo'ks"krk;sa ¼rRo½ rFkk mudk izkpyA Vhi% ¼1½ bl iz'u i= esa 70 izfr'kr vkaddh; rFkk 30 izfr'kr lS)kafrd iz'u gksaxsA ¼2½ izR;sd bdkbZ ds fy;s 15 O;k[;ku visf{kr gSaA Suggested Readings: 1. Hooda, R.P.

: Statistics for Business and Economics, MacMillan, New Delhi.

2. Ya-Lun Chou

: Statistical Analysis with business and Economic Applications, Holt; Rinehart & Winster, New York

3. Lewin and Rubin 4. Hoel & Jessen 5. Gupta B.N.

: Statistics for Management; Prentice-Hall of India, New Delhi : Basic Statistics for Business and Economics; John Wiley and Sons, New York. : Statistics, Sahitya Bhawan, Agra (In Hindi & English) : Statistics, S. Chand Delhi (In Hindi & English)

6. Gupta S.P. 7. NagarK.N.

: Statistics Meenakshi Prakashan, Meeruth (In Hindi & English)

8. Shukla S.M.

: Statistics, Sahitya Bhawan, Agra (In Hindi & English)

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SYLLABUS FORVOCATIONAL SUBJECTS Note:

(1)

Only for regular students ofthecol1eges in which the teaching of the said subject is exists.

(2)

Regular students can offer one vocational subject in place of Applied Economics Group.

Vocational Subject: 1. Computer Application 2. Office Management & Secretarial Practice 2. Principles & Practice of Management of Insurance 3. Tax Procedure & Practices 4. Tourism & Travel Management 5. Foreign Trade Practices & Procedure 6. Advertising Sales Promotion & Sales Management

VOCATIONAL SUBJECT 1. COMPUTER APPLICATION (Common for B.Sc. & B.Com. Part - II) Year Paper Name of Paper

IIYR.

Maximum Marks

I

Database Management System

40

I

Computer Graphics

30

II

Entrepreneurship Development

30

PRACTICAL

Expt. Marks

30

Record Marks

10

Viva-Voce Marks

10

Pass Marks

Exam Hours 3

33

3 3

17

On the job training in summer the duration is between 15 to 30 days (Marks to be evaluated in the Final Year Examination)

PAPER-I DATABASE MANAGEMENT SYSTEM (Questions will be set from each unit I section) /var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc

/var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc Lectures Per Hrs. 3.00

Week 4

- 22 Marks - 40 Exam

This paper contains six units. Two questions will be asked from each unit and students will be asked to attempt six questions in all taking one from each unit. UNIT-I

Categorization of DBMS systems. Hierarchical, Network and relational databases. Application of DBMS systems.

UNIT-II

Introduction to DBASE D B A S E / FOXPRQ Commands. Performance improvement in databases.

UNIT-III

Relational database management systems. Why to use them. and where. Data Description language. Data Manipulation language and data control language.

UNIT-IV

Relational database: Advances concept introduction to ORACLE / INGRES or a similar RDBMS on a multi-user environment. Simple queries using SQL (ORACLE) Structured Query language. Form design on an advanced RDBMS. Report Generator. Query by Example and Report by Form. Accessing RDBMS using programming language.

UNIT-IV

UNIT-IV

System Management: User Management. Security Considerations.

PAPER - II - COMPUTER GRAPHICS (Questions will be set from each unit / section) Lectures Per week: 3' Maximum Marks-3 Exam Hrs. 3.00 This paper contains four units. Two questions will be asked from each unit and students will be asked to attempt four questions taking one from each unit. One questions based on short notes / Objective types will also be asked. Including this question students, will be asked to attempt five questions in all. UNIT-I Why graphics, various types of graphics Programs. Drafting Packages. DTP Packages. Microsoft Windows. Various documentation cum DTP packages e.g. Word-perfect Microsoft word etc. UNIT-II Introduction to a Page Maker/ Ventura or a similar package. Preparation on documents using DTP Package. UNIT-III Formatting, Printing, Various fonts and character sets. Various types of printers used in DTP. UNIT- IV Introduction to commercial DTP system available in market. Indian language fonts. Creation of Indian language fonts.

PAPER - III ENTREPRENEURSHIP DEVELOPMENT (Questions will be set from each unit I section) Lectures Per Week 3 Marks - 30 . Exams Hrs. 3.00 Two questions will be asked from each unit and students will be asked to /var/www/apps/pdfcoke/pdfcoke/tmp/scratch9/9181507.doc

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attempt five taking one from each unit. UNIT-I

1.

Need, scope and characteristics of entrepreneurship, special schemes for technical entrepreneurship STED.

2. Identification on opportunities. 3. Exposure to demand based, resource based, service based, import substitute and export promotion industries. 4. Market survey techniques. 5. Needs, scope and approaches for project formulation., 6. Criteria for principles of product selection and development. 7. Structure of project report. UNIT-II

UNIT-III

1.

Choice of technology; plant and equipment.

2.

Institutions, financing procedure and financial incentives.

3.

Financial ratios and their significance.

4.

Books of accounts, financial statements and funds flow analysis.

5.

Energy requirement and utilization.

6.

Resource management, Men, Machine and materials.

1.

Critical Path Method (CPM) and project Evaluation Review Techniques (PERT) as planning tools for establishing SS!.

2.

(i) Creativity and innovation. (ii) Problem solving approach. (iii)

Strength

Weakness

Opportunity

and

Threat

techniques.

UNIT-IV

3.

Techno - economic feasibility of the project.

4.

Plant layout and process planning for the product.

5.

Quality control/quality assurance and testing of product.

1.

Element of marketing and sales management. (i)

Nature of product and market strategy.

(ii)

Packing and advertising.

(iii)

After Sales Service.

2.

Costing and pricing

3.

Management of self and understanding human behavior.

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(SWOT)

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1.

Sickness in small scale industries and their remedial measures.

2.

Coping with uncertainties, stress management & positive reinforcement.

3.

(i) Licensing, registration. (ii) Municipal bye laws and insurance coverage.

4.

Important provisions of Factory Act, Sales of Goods Act, Partnership Act.

5.

(i) Dilution Control (ii) Social responsibility and business ethics

6.

Income Tax, Sales Tax, and Excise Rules.

Maximum Marks - 50 12 Experiment Marks - 30

PRACTICALS Exams Hrs. 3.00

Practical per Week -

Record Marks - 10

Viva Marks. 10

List of experiments should be made from the following matter and students will have to attempt two experiments in the examination. (A)

DATABASE MANAGEMENT SYSTEM Design of a database for a business application. Design of data entry forms and reports layouts for this database. Creation of programs to access and manipulate database. Development of a business application in RDBMS.

(B)

COMPUTER GRAPHICS Managing a Microsoft Windows session. Creating groups and program items under Windows. Tuning Windows for a computer system. Preparation of document and publishing it using a DTP systems. Creation of fonts.

(C)

ENTERPRETERSHIP DEVELOPMENT Conduct of mini market survey (one day exercise) data collection through questionnaires and personal visits. Entrepreneurial motivation training through games, role playing discussions and exercises. (a) Working Capital & Fixed Capital Assessment & Management - Practice (b) Exercise on Working Capital and Fixed Capital Calculation - Practical (a) Analysis of sample project report - discussion (b) Break Even Analysis - Practice

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Communication Written and Oral - Practice The job training summer (15 days to 30 days) Performance report will be evaluate in the final year examination. The Details are given in the final year syllabus.

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