VEER NARMAD SOUTH GUJARAT UNIVERSITY

Third Year B.Com. (Semester -V)

Foundation Course in English
Written & Spoken Communication Skills
(Syllabus effective from Academic Year 2016-17 to 2018-19)

TEXT-LITERARYVISTAS.(OrientBlackswan)

TOPICSPRESCRIBED.
UNIT1.PROSE
1. The Sun, the Planets and the Stars
2. The Scientific Point of View

UNIT2.POETRY
6. Purdah (1)
7. A psalm of Life
8. Ozymandias
UNIT3.COMMUNICATIONSKILLS
1- Interview
2- Group Discussion
3- Presentation
Questionpaper styleanddistributionofmarks

Q. No. Type of Question Marks

Q1 Short answer question-5/7 - From unit 1 & 2. 10
Q2 Long answer questionA/B - One from each unit- 1 &2 13
Q3 Presentation A/B 13
Q4 A-Interview A/B (7 marks) 14
B-Group Discussion A/B (7 marks)
Total 50
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com. (Semester -V)
MERCANTILE LAW
(Syllabus effective from Academic Year 2016-17 onwards)

Unit Course Contents Weightage

1 LAW OF CONTRACT ACT (1872) 30%
1.1 Nature of Contract
1.2 Classification
1.3 Offer and acceptance
1.4 Capacities of parties to contract
1.5 Free consent
1.6 Consideration
1.7 Legality
1.8 Object
1.9 Agreement declared void.
2 LAW OF CONTRACT ACT (1872) 25%
2.1 Performance of contract
2.2 Discharge of Contract
2.3 Remedies of Breach of contract.
3 SPECIAL CONTRACTS 30%
3.1 Indemnity,
3.2 Guarantee,
3.3 Bailment and Pledge,
3.4 Agency.
4 CONSUMER PROTECTION ACT (1986) 15%
4.1 Introduction,
4.2 Definition,
4.3 Consumer protection redressal agencies.

Suggested Readings:

1. Desai T. R : Indian Contract Act, Sale of goods Act and Partnership Act;
S. C. Sarkar & Sons Pvt. Ltd., Kolkata.
2. Singh Avtar : The principal of Mercantile Law; Easter Book Company;
Lucknow
3. Kuchal M.C. : Business Law: Vikas Publishing House: New Delhi.
4. Kapoor N. D.: Business Law; Sultan Chand & Sons, New Delhi.
5. Chandha P. R. : Business Law : Galgotia, New Delhi
6. P.P. S. Gogna; Company Law, S.Chand Publishing, New Delhi.
VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com. (Semester -V)
INDIAN ECONOMY-RECENT TRENDS
 CC601-SEM-5
TO BE EFFECTIVE FROM ACADEMIC YEAR 2018-19
(All Units carry equal weightage)

Unit Course Contents Weightage

1 I. NITI Ayog-Objective of NITI Ayog- 25%
Composition-Future Planning of NITI Ayog. 11 lectures
II. Structural/Sectoral changes in Indian Economy.
III. Federal Finance-recommendations of current
finance commission.
2 Meaning of Human Resource Development-Its 25%
importance-HDI-formula and calculation of HDI trends 12 lectures
of Human Development in India-Limitation - definition
and calculation of GII and GEM (As per HDR 2010
report.)
3 I. Industry-Importance-Performance and Problem- 25 %
Positive and Negative features of Industrial 11 lectures
Growth.
II. Features of current Industrial policy-Evaluation.
III. Agro-based Industries-Concept and Importance
4 I. Public Sector-reasons for growth of public sector- 25 %
Contribution in Development-problems of PSE 11Lectures
and Challenges-Disinvestment-Meaning-
Objectives and effects.
II. Small cottage and medium scale Industries-
Definition-Importance-Progress –Problems of
SSI and Remedies.
III. Industrial Pollution-Effects-Steps taken by
Government-Evaluation.
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com. (Semester -V)
Business administration Paper - V
(Syllabus effective from Academic Year 2016-17onwards)

Objectives:
1. To impart to the students the conceptual and procedural knowledge in the
functional areas of management like financial, material and Production
management.
2. To enable the students to understand the concept, principles and
techniques to be applied in the different function areas of management.
3. To develop analytical and decision - taking abilities in the students
through case studies.
Unit Course Contents Weightage
1 Financial Management 50%
1. Financial Management: Meaning and Functions.
2. Financial Planning: Meaning, Importance, affecting
Factors, Types (only concepts of short term and long term
financial planning, Process, Guiding Principles.
3. Capitalisation: Concept, Principal of Capitalisation, Under
and Over Capitalisation. Meaning, causes, effects, remedies,
Capital structure: Meaning Affecting Factors,
Characteristics, Types, Concept of Trading on Equity &
Leverage.
4. Working Capital: Meaning, Affecting Factors, Types,
Source including NRI Fund, Components.
2 Social Responsibility of Business 15%
Meaning, Social Responsibility towards Various parties,
Arguments for and against social Responsibilities.
3 21st Centuries office management 20%
1. Office & Office Management: Office Meaning, Definition,
office management meaning & Definition, Objective of office
management, Importance
2. Office Activities: Office Correspondence, Centralise and
Decentralise Correspondence, Inward mail,outward Mail,
Office Communication System, Typing & Duplication and
Computer Data Records.
3. Management Records and Filling:
 Meaning, Definition, Objective, Guiding Principles, process
and maintaining.
Meaning and definition of Filling- Importance,
characteristics of ideal filling, Advantages and
disadvantages, Centralize and Decentralize methods of
Filling (Old and Modern Filling (data based
filling/computerize filling).
4 Case Study 15%
1. Management Finance- J.Fred Weston and Bringham
2. Working capital Management- V.E.Ramamoorthy
3. Financial Organization and Management of Business- Gerstenberg
4. Principal of Management Accounting-Man Mohan &Goyal
5. Corporation Finance-S.C.Kuchal
6. Financial Management-S.C.Kuchhal
7. Taxt book of office management-J.C
8. South Gujarat Professor Committee
9. B.S Shah Prakashan- AHMADABAD
10.Office Management-S.P.Jian&T.NChhabra
11.Office and AdministaratiiveMnagement- C.L Little Field &FranuRacher
12.Office Organisation and Management- M.C Shukla
13.S.SGulshan-Fifth Addi
14.Office Organisation and Management- S.P Arora- First Edition
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com.
(Semester -V)
Advanced Accounting & Auditing - Paper-V
(Principles of Auditing)
Course Code - CE 520 A (1)
(Syllabus effective from Academic Year 2018-19)
Objective:
This course aims at imparting knowledge about the principles and methods of
auditing and their applications.
Unit Course Contents Weightage
1 Introduction:
1.1 Meaning and Objectives of Auditing 20%
1.2 Types of Audit
1.3 Internal Audit
3 Audit Process:
2.1 Audit Program
2.2 Audit and Books 25%
2.3 Working Papers and Evidences
2.4 Consideration for commencing an audit
2.5 Routine checking and test checking.
3 Internal Check System: 25%
3.1 Internal Control
4 Audit Procedure 30%
4.1 Vouching
4.2 Verification and Valuation of assets and
liabilities

Note:
 Case law in Auditing is not expected. However Principles
enunciated in such case law is expected to be covered without
specific reference to individual case.
 Marks for Advanced Accounting & Auditing Paper V &VItobe
considered in a group.
Suggested Reading:

1. Gupta Kamal: Contemporary Auditing; Tata McGraw-Hill, New Delhi

2. TandonB.N.: Principles and Practice of Auditing;-S. Chand&Co,New Delhi.
3. PagareDinkar: Principles and Practice of Auditing;-Sultan-Chand&Co,New
Delhi
4. Sharma T.R.: Auditing Principles and Problems; SahityaBhawan, Agra.
5. RG. Saxena: Principle & Practicing of Auditing; Himalaya Publications.
6. Kamal Gupta: Fundamental of Auditing; Tata McGrew Hill, New Delhi.
7. S.V. Ghatalia: Practical Auditing; Allied Publisher.
8. Batra&Bagadia: Text Book of Auditing; Taxman Publication.
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com.
Semester -V
Advanced Accounting & Auditing - Paper – VI
(Management Accounting)
Course Code - CE 520 A (2)
(Syllabus effective from Academic Year 2018-19 onwards)
Objective:
 This course provides the students an understanding of the application of
accounting techniques of management

Unit Course Contents (as per UGC Model Curriculum ) Weightage

1 Management Accounting: 10%
1.1 Meaning, nature, scope and functions of management
accounting
1.2 Role of management accounting in decision making
1.3 Management accounting vs. financial accounting
1.4 Tools and techniques of management accounting
2 Financial Statements:
2.1 Meaning,objectives, types and limitations of financial 15%
statements
2.2 Types and Techniquesof Financial Statement Analysis:
-Common Size Statement
-Trend Percentage
- Comparative Statements Analysis
3 Methods of Financial Statements Analysis:
3.1 Ratio analysis ( Following ratios are to be taught)-
a) Profitability Ratios: 25%
Gross Profit Margin Ratio
Net profit margin ratio
Operating Ratio
Expenses Ratio
Return on Capital Employed Ratio
Return on Shareholder’s Fund Ratio
Return on Equity Share Capital Ratio
b) Leverage Ratios:
Debt –Equity Ratio
Proprietary Ratio
Capital gearing Ratio
Long term Funds/ Fixed Assets Ratio
Interest coverage Ratio
c) Liquidity ratios:
Current ratio
Liquid ratio
Acid test ratio
d) Turnover Ratios:
Stock- turnover Ratio
 Debtors Ratio
Creditors Ratio
Total Assets Turnover Ratio
3.2 FundsFlow Statement 25%

3.3 Cash Flow statement (AS-3 25%

Note:
1. Practical problems shall not exceed 70% of total weightage.
2. Marks for Advanced Accounting & Auditing Paper VII & VIII to be
considered in a group.

Suggested Readings:
1 Arora M. N: Cost Accounting - Principles and Practice; Vikas, New
Delhi.
2 Jain S. P. and Narang K. L: Cost Accounting; Kalyani, New Delhi.
3 Anthony Robert, Reece, Et al: Principles of Management Accounting;
Richard D. Irwin Inc. Illinois.
4 Horngren, Charles, Foster and Datar: Cost Accounting-A Managerial
Emphasis; Prentie Hall of India, New Delhi.
5 Khan M. Y. and Jain P. K: Management Accounting; Tata McGraw Hill.
6 Kalpan R. S. and Atkinson A. A.: Advanced Management Accounting;
Prentice Hall India, New Delhi.
7 Dr. S. N. Maheshwari: Problem & Solution in Management Accounting
&FinancialManagement; Sultan Chand.
8 Dr. Goyel&Manmohan: Management Accountancy; Taxman Publication.
9 Ravi M.Kishore: Management Accountancy, Taxman Publication.
10 L. N. Chopde& D. H. Chaudhary: lntroduction to Management
Accounting; Sheth Publishers Pvt. Ltd., Bombay.
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com. (Semester -V)
Statistics VII
Principal & Subsidiary paper-VII
(Syllabus effective from Academic Year 2013-14onwards)

Unit Course Contents Weightage

ELEMENTARY DECISION THEORY
1 Meaning and scope of decision theory, basic elements of
a statistical decision problem, decision analysis, payoff
matrix, decisions under certainty.
2 Decision under certainty
Laplace criteria, Maximum criteria, Hurwitz criteria, 40%
Minima regret criteria.
3 Decision making under risk:
Expected monetary value (EMV), Expected Opportunity
Loss, Expected Value of Perfect Information (EVPI).
TEST BASED ON SMALL SAMPLES
1 Tests based on ϰ2, t and F distributions
Test of population variance, test of goodness of fit, test
of independence of attributes, Yate’s correction, test of
single mean, test of difference between two means (for
dependent and independent samples); test of
significance of sample correlation coefficient. 60%
2 Fisher’s Z-Transformation and its application; test of
two population variances.
3 Analysis of Variance (one way and two way
,classifications); confidence intervals for mean and
variance for small samples.
 VEER NARMAD SOUTH GUJARAT UNIVERSITY
Third Year B.Com. (Semester -V)
Banking Paper -III
Indian Banking & Currency System
(Syllabus effective from Academic Year 2016-17 onwards)

Objectives:

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.

Unit Course Contents Weightage

1 Indian Banking System : 10%
Its various constituents parts, Role of Banking in
Economic Development
2 Nationalization : 20%
Achievements of National banks, Privatization, Private
and Multi national Bank
3 Schemes of Banking Development: 20%
Lead bank, Deposit Insurance Scheme and
Modernization of Banking Industry, Objectives and
Characteristics of Non-Banking Financial Company.
4 State Bank of India, its organization and working, 20%
EXIM bank and its working
5 National Bank for Agriculture and Rural 15%
Development (NABARD)-
Its working, its performance and limitations
6 Financial Institutions: 15%
IFCS, IDBI, SIDBI, NIDC- its objective, scope and
procurement.

Suggested Readings:

1. Banking in India : S.G. Panandikar

2. Monthly Bulletins and Annual Reports of Currency and Finance RBI.
3. Trends and progress of banking in India: RBI publication.
4. Reserve Bank of India: Working and functions. RBI Publication.
5. Reserve Bank of India and Monetary Management: S. G Gupta.
6. A new horizon in Central Banking : Sid Mitra
7. Fundament al of Banking Theory and practice : A. K Basu
8. A hand book of Banking and Practice : K. C Shekhar
9. A review of Current banking theory and practice : SK Bas u
10.History and problems of Indian currency D. K Malhotra
11.The Indian Rupee : R. K Kapuria
12.Currency banking finance :KPSundram
13.Banking in the british Commonwealth (Indian Portion) R. S Sayers
14.Indian Banking : Vasant Desai
15.Village Banking: Prof. Smt. P. N Joshipura.