B.COM FIRST YEAR SEMESTER NO. II FINANCIAL ACCOUNTING -2 CORE COURSE
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1 B.COM FRST YEAR SEMESTER NO. FNANCAL ACCOUNTNG -2 Module nvestment accounts ( Accounting for interest bearing securities in the Books of nvestor only) nsurance claims ( Claims for loss of Stock and Fixed Assets, Claims for Profit or Consequential Loss) Accounting in Computerized environment* ( ntroduction, various components of a computer including Hardware and Software, Features of a computer, Role of computer in Accounting, Accounting information system vs management nformation System, Selection of the best software for the business, Advantages and disadvantages of a computer system, Tally software ( Latest version) ) Royalty accounts (Minimum rent, Short working, Excess Working, Ground rent, Accounting entries in the books of User and Land lord) Hire-purchase and nstalment accounting (Nature of Hire purchase agreement, Legal Agreement, Ascertainment of Total Cash Price) *(Theory and Practical)
2 Module National ncome B.COM FRST YEAR SEMESTER- MACRO ECONOMCS Concept of National ncome, GDP, GNP, NDP. Per Capita ncome, Disposable Personal ncome. Methods of measuring National ncome, Difficulties in measuring National ncome, Composition of National, GDP trends of National ncome in ndia, GDP trends among developing nations Money and Money Supply Definition of Money, Function of Money, Demand for money, concept of supply of money, factors affecting supply of money, cash transaction and cash balance approach of money, Milton Friedman s modern quantity theory of money Basic concepts of Keynesian Economics Concept of Aggregate Demand and Aggregate Supply, Monetary policy nfluence on Aggregate Demand, consumption Function, nvestment Function, Saving Function, nvestment Multiplier, Marginal Efficiency of Capital, Crowding out effect Business Cycles and nflation Meaning and Phases of Business Cycles, Types of nflation, Causes and effect of nflation, Antiinflationary Policy in ndia, Philip s curve, Deflationary Gap, nflationary Gap
3 B.COM. FRST YEAR SEMESTER BUSNESS COMMUNCATON-2 Module English Language Twelve Short Stories (stories: 7 to 12) Comprehension of a Commercial Passage Summary Writing Proverbs in English Essentials of Business Correspondence The structure and lay-out of a Business letter Letters vs Qualities of an effective Business letter (7 Cs) Foreign words used in Business communication. Writing Business Letters Banking Correspondence nsurance Letters Secretarial Correspondence Complaints and adjustments ( s) Writing Pleasant and Unpleasant messages: Strategies to write pleasant and unpleasant messages. (Deductive and inductive) Letter of promotion, letter of increment, letter about the festival bonus. Letter about declining an adjustment request, Letter about salary cut, Letter about cancelling an order.
4 B.COM FRST YEAR SEMESTER E- COMMERCE Module CONCEPT OF NTERNET & E-COMMERCE Meaning & History of nternet Uses of nternet Concept of E-commerce Difference between Traditional commerce & E- Commerce Role of nternet in E-commerce Opportunities & Challenges of E-Commerce OPERATONS OF E-COMMERCE Role of Credit card & Debit card Smart card transactions Secure Hyper-Text Transfer Protocol (SHTP) Electronic Payment system Secure Electronic Transactions APPLCATONS N B2C Shopping Procedure via nternet Selling Strategy of Traditional departmental store Success Factors of E-Brokers( Brokers based online services) Online Travel Transactions services Online Stock Trading & its Benefits APPLCATONS N B2B & C2C Concept of B2B Characteristics of 1)the suppliers oriented market place 2) Buyers oriented market place 3) ntermediaries oriented market place JT delivery in B2B Marketing ssues in B2B Concept of C2C Functions of C2C
5 B.COM FRST YEAR SEMESTER - BUSNESS STATSTCS AND MATHEMATCS- Module Probability theory Basic concepts of probability Types of probability Different definitions on probability and its rules Bayes theorem Practical examples in different fields Mathematical Expectation & Moments Mathematical Expectation Concept of random variable and probability distribution of random variable ntroduction to mathematical expectation and its properties Definition of variance and its properties Examples based on application this concept in commerce and management. Moments Concept of moments as a type of specialized average Types of moments and its importance Examples based on rule of moments to find mean, variance, skewness and kurtosis Discrete Probability Distributions: Definition of discrete probability distribution Types of discrete probability distributions Role of discrete distributions in day to day life. Derivation of probability mass function of Poisson distribution from Binomial distribution, its mean, variance and properties Derivation of Hyper Geometric distribution, probability mass function properties and its uses Examples of business and commerce illustrating the use of this distribution to analyze and conclude. Arithmetic progression and Geometric progression ntroduction to A.P. and G.P. Concept of series and sequence Sum of series in arithmetic progression and geometric progression Concept of arithmetic and geometric mean Examples based on its application
6 B. COM. FRST YEAR SEMESTER NO. 2 CORPORATE ACCOUNTS-2 MAJOR SPECAL COURSE Module Redemption of Preference Shares : (ncluding ssue of Bonus Shares after Redemption) ssue and Redemption of Debentures Valuation of Goodwill and Shares (A) Valuation of Goodwill Super Profit Method Capitalization Method Annuity Method (B) Valuation of Shares ntrinsic Value Method Yield Method Fair Value Method Accounting for Business Acquisition ( n books of purchasing company)
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