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Course : Bachelor of Commerce (B.Com)

Mode : Distance Education
Duration : Three Years
Eligibility : Pass in Higher Secondary

Medium : English
BHAGWANT UNIVERSITY AJMER
B.COM DISTANCE SYLLABUS

B.Com(Distance) -I YEAR
S.No SUBJECT CODE SUBJECT Evaluation Scheme
Internal External Total

1 01DBC101 Business Communication 30 70 100

2 01DBC102 Basic Financial Accounting 30 70 100
3 01DBC103 Priciples of Management 30 70 100
4 01DBC104 Business Organization 30 70 100
5 01DBC105 Business Environment 30 70 100

B.Com (Distance )-II YEAR

S.No SUBJECT CODE SUBJECT Evaluation Scheme

Internal External Total

1 02DBC101 Managerial Economics 30 70 100

2 02DBC102 Commercial Law 30 70 100
3 02DBC103 Business Statistics 30 70 100
4 02DBC104 Advanced Accountancy 30 70 100
5 02DBC105 Elements Of Marketing 30 70 100

B.Com (Distance )-III YEAR

S.No SUBJECT CODE SUBJECT Evaluation Scheme

Internal External Total

1 03DBC101 Company Law 30 70 100

2 03DBC102 Auditing 30 70 100
3 03DBC103 Banking Theory,Law And Practice 30 70 100
4 03DBC104 Cost Accounting 30 70 100
5 03DBC105 Management Accounting 30 70 100

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SUBJECT: BUSINESS COMMUNICATION CODE:01DBC101

UNIT-I
Structure of Business Letters: Layout of business letter – Types of business letter –
Enquiry, Offers, Quotations and Orders.

UNIT-II

Trade references and status enquires – Confirmation and execution of orders – Refusal
and cancellation of orders – Acknowledging receipts of goods and making payments.

UNIT-III
Complaints and settlements – Collection letters – Circular letters.

UNIT-IV
Agency letters – Banking letters – Insurance letters.

UNIT-V

Drafting of Agenda and Minutes: Meaning – Types – Methods.

UNIT-VI

Reports: Types and preparation – Speech drafting – Occasions – Application for a

situation.

TEXT AND REFERENCE BOOKS:

1. Bhal and Nagamiah : Modern Business Correspondence

2. Majumdar : Commercial Correspondence

3. Reddy & Appannaiah : Essentials of Business Communication

4. Rajendra Paul : Business Correspondence.

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SUBJECT: BASIC FINANCIAL ACCOUNTING CODE:01DBC102

UNIT-I
Introduction: Need for accounting, definition, Advantages of Accounting, Methods of
Accounting , the Journal, Transaction analysis of Journal entries, Ledger, Posting, Maintaining
Purchase books, Trail balance – Meaning, definition, Methods of preparation, Final Accounts,
Manufacturing Accounts, Trading profit and loss Accounts, Balance Sheet – Adjustments.

UNIT-II
Bills of exchange and the treatment: Average due date ,Meaning, Uses: Determination of
due date, Average due date for calculation of interest – Determination of due date.

UNIT-III
Final accounts of non-trading concern:- Introduction, Final Accounts, Final accounts for
non profit organization, Receipts and Payment accounts, Income and Expenditure Accounts,
Balance sheet.

UNIT-IV
Single Entry:- Meaning, definition, features, limitations, difference between double and
single entry system.

UNIT-V
Consignment: Meaning, Features of Consignment transaction, distinction between
consignment and sale, Accounting treatment of consignment transactions – Joint Venture,
meaning, features , difference between Joint venture and Partnership,. Joint Venture and
Consignment.

UNIT-VI
Self-balancing Legers: Introduction – Debtors ledger – Creditors ledger – General ledger –
Procedure of self-balancing – Adjustment accounts – Journal entries of self balancing – Different
methods of depreciation.
TEXT AND REFERENCE BOOKS:

1. Dr.M.A. Arulanandam & K.S. Raman : Advanced Accountancy

2. M.C.Sukhla and T.S. Grewal : Advanced Accountancy

3. Jain & Narang : Advanced Accounts

4. R.L. Gupta : Advanced Accounting

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SUBJECT: PRINCIPLES OF MANAGEMENT CODE: 01DBC103

UNIT-I
Management: Concepts – Nature – Importance – Approaches to modern management –
Contributors to management sector.

UNIT-II
Planning: Nature – Purpose and importance – Premises of planning – Types of plans –
Steps in Planning: Decision-making – Types – Process – Emotionality Vs Rationality in
decision-making.

UNIT-III
Organising: Principles and process of organisation – Types – Structure – Centralisation
Vs Decentralisatoin – Departmentalisation – Span of management – Delegation – Authority –
Responsibility – Accountability.

UNIT-IV
Staffing: Man power planning – Job analysis – Selection technique – Analysis – Planning
and implementation.

UNIT-V
Directing: Principles – Elements – Motivation – Maslow, Herzberg, Vroom models –
Communication process – Forms – Barriers – Overcoming barriers – Leadership: Managerial
grid – Styles.

UNIT-VI
Co-ordination: Meaning – Importance – Types – Control: Meaning – Need for Control –
Control Process – Control Techniques.

TEXT AND REFERENCE BOOKS :

1. Essentials of Management : L.N. Prasad

2. Essentials of Management : Reddy & Appanniah
3. Essentials of Management : Lallan Prasad
4. Essentials of Management : Koontz & O’ Donnel

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SUBJECT: BUSINESS ORGANISATION CODE: 01DBC104

UNIT-I
Business Organisation: Meaning – Scope – Types – Sole Trader – Partnership –
Company – Cooperatives – Advantages and Disadvantages.

UNIT-II
Location and size of business units – Concept of optimum firm – Factors governing the
size of an optimum business unit.

UNIT-III
Large scale and Small scale business units – Merits and limitations.

UNIT-IV
Scientific Management: Meaning – Principles – Criticism – Rationalisation: Meaning –
Advantages and disadvantages – Difference between Scientific Management and Rationalisation.

UNIT-V
Business Combinations: Meaning - Significance – Forms – Merits and limitations.

UNIT-VI
State and Industry: Industrial Policy of India – Public Enterprises: Importance – Forms –
Functions.

TEXT AND REFERENCE BOOKS:

1. Bhushan, ‘Business Organisation and Management’.
2. Shukla, ‘Business Organisation and Management’.
3. Chatterjee, ‘Modern Business’.
4. Davar, ‘Business Organisation and Industrial Management’.
5. Bhose, ‘Business Organisation’.

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SUBJECT: BUSINESS ENVIRONMENT CODE: 01DBC105

UNIT-I
Business Environment: Concept – Significance – Factors – Environmental influence on
business.

UNIT-II
Social and Cultural Environment: Demographic trend – Indian social structure – Caste
and communal systems – Interplay of various systems – Impact on business.

UNIT-III
Political Environment: Directive Principles of State Policy – Centre-State relations –
Impact of political environment on business.

UNIT-IV
Economic Environment: Sectors of economy and their significance – Agriculture,
industry – Service – Multinational Corporations: Meaning – Importance – Advantages –
Weakness.

UNIT-V
Technological Environment: Choice of technology – Problems in selecting appropriate
technology – Importance to business.

UNIT-VI
Social Responsibility: Meaning – Importance – Responsibility towards various interest
groups.

TEXT AND REFERENCE BOOKS:

1. Francis Cherunilam, ‘Business Environment’.
2. Aswathappa K, ‘Essentials of Business Environment’.
3. Garg V K, ‘Economic Environment of Business’.
4. Sherlekar S A, ‘Modern Business Organisation and Management’.

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B.COM (DISTANCE) –II YEAR

SUBJECT: MANAGERIAL ECONOMICS CODE:02DBC101

UNIT-I
Managerial Economics: Concept – Nature – Scope – Functions – Concepts of scarcity –
Marginalism – Equi marginalism.

UNIT-II
Opportunity costs – Time perspective – Risk and uncertainty.

UNIT-III
Demand Function: Concept – Types of demand – Determinants – Cardinal and ordinal
utility analysis.

UNIT-IV
Demand Curves – Demand elasticity – Demand forecasting.

UNIT-V
Production Function: Cost concepts – Total, average and marginal cost analysis – Returns
to scale – Cobb-Douglas production function.

UNIT-VI
Price-output Function: Output and price decisions under perfect competition,
monopolistic competition, monopoly and duopolistic conditions – Pricing strategies.

TEXT AND REFERENCE BOOKS:

1. Mehta P L, ‘Managerial Economics’.
2. Adhikary M, ‘Managerial Economics’.
3. Gupta M & Samuel Paul, ‘Managerial Economics’.
4. Chopra O P, ‘Managerial Economics’.

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SUBJECT: COMMERCIAL LAW CODE: 02DBC102

UNIT-I
Indian Contract Act 1872: Meaning and essentials of a valid contract – Formation of
contract – Performance of contract – Termination and discharge of contract – Remedies for
beach of contract – Quasi contract.

UNIT-II
Special Contracts: Indemnity and guarantee – Bailment – Agency.

UNIT-III
Sale of goods act.1930: Contract of sale – Conditions and warranties - Transfer of
property – Performance of the contract of sale. Rights of an unpaid seller.

UNIT-IV
Negotiable Instruments Act,1881: Negotiable instruments – parties to a negotiable
instrument – Material alteration – crossing of cheques – Endorsement – Payment and collection
of cheques.

UNIT-V
Indian Partnership Act ,1932: Meaning and test of partnership – Registration of firms -
Relations of partners – Dissolution of firms.

Arbitration Act, 1940: Arbitration – arbitration without intervention of court –

Arbitration in suits.

UNIT-VI

Carriage of Goods: Classification of common carriers – rights, duties and liabilities of

common carrier – Carriage by rail – Contract of affreightment – Charter party – Bill of lading –
Carriage by air – Documents relating thereto – Liability of the air carrier.Contract of insurance
- Basic elements, kinds of insurance – Fire insurance – Marine insurance.

TEXT AND REFERENCE BOOKS:

1. Kapoor, N.D. : Elements of Mercantile law

2. Sen and Mitra : Commercial Law

3. Shukla,M.C. : Mercantile law

4. Relevant bare acts.

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SUBJECT: BUSINESS STATISTICS CODE: 02DBC103

UNIT-I
Business Statistics: Meaning – Scope.

UNIT-II
Measures of Central Tendency: The arithmetic, geometric and harmony means – Median
and mode – Weighted average – Characteristics of different averages.

UNIT-III
Measures of Dispersion: The Range – The Inner Quartilerange – The Mean deviation and
the Standard deviation.

UNIT-IV
Skewness: Different measures of skewness – Correlation (Linear Correlation only) –
Interpolation.

UNIT-V
Index Number: Definition – Use of the index number – Cost of living index – Index
numbers of wholesale prices.

UNIT-VI
Time Series: Seasonal cyclical and irregular fluctuations – Methods of eliminating their
influence – Secular trend.

TEXT AND REFERENCE BOOKS:

1. Elhance D N, ‘Fundamentals of Statistics’.
2. Gupta S P, ‘Statistics for Commerce Students’.
3. Gupta S P, ‘Statistics Methods’.

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SUBJECT: ADVANCED ACCOUNTANCY CODE: 02DBC104

UNIT-I
Partnership Accounts: Partner’s admission – Retirement of a partner – Death of a partner.

UNIT-II
Joint life policy – Amalgamation of firms – Dissolution of a partnership firm –
Insolvency of a partner – Garner Vs. Murray – Piecemeal distribution – Sale to a company.

UNIT-III
Company Accounts: Issue of shares – Issue of redeemable preference shares – Forfeiture
and re-issue of shares – Redemption on redeemable preference shares – Issue of debentures –
Redemption of debentures.

UNIT-IV
Company final accounts – Profits prior to incorporation.

UNIT-V
Amalgamation – Absorption – Reconstruction.

UNIT-VI
Department and Branch accounts – Hire purchase and instalment systems – Royalties –
Fire claims.

TEXT AND REFERENCE BOOKS:

1. M.A. Arulanandam & K.S. Raman : Advanced Accounting

2. M.C.Shukla & T.S. Grewal : Advanced Accounting

3. R.L.Gupta : Advanced Accounting

4. Jain & Narang : Advanced Accounting

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SUBJECT: ELEMENTS OF MARKETING CODE: 02DBC105

UNIT-I
Modern Marketing: Concept – Approaches to study of marketing – Features of Industrial
, Consumer and Services Marketing.

UNIT-II
Consumer Behaviour: Meaning – Their relevance to marketing – Market segmentation
strategies – Marketing mix.

UNIT-III
Product – Meaning – Product mix – Product planning and implementation – PLC –
Branding – Packaging.

UNIT-IV
Pricing: Policies and methods – New product pricing – Government control on pricing.

UNIT-V
Physical Distribution: Meaning – Importance – Types.

UNIT-VI
Promotion Mix: Advertisement: Meaning – Objectives – Copy – Media – Budget -
Evaluation – Sales Promotion: Objectives – Types and Importance – Personal Selling: Process –
Importance.

TEXT AND REFERENCE BOOKS:

1. Fundamentals of marketing : William J. Stanton

2. Marketing management : C.B. Mamoria & Satish Mamoria

3. Marketing : J.C. Gandhi

4. Marketing : Rajan Nair

5. Essentials of marketing management : S.A. Sherlekar

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B.COM (DISTANCE)-III YEAR

SUBJECT: COMPANY LAW CODE:03DBC101

UNIT-I
Company: Meaning – Characteristics – Types – Corporate personality – Corporate veil –
Lifting of corporate veil – Incorporate – Documents to be filed – Preliminary contracts –
Promoter – Duties.

UNIT-II
Memorandum of Association: Meaning – Purpose – Contents – Doctrine of ultra vires –
Effects – Alteration – Articles of Association: Purpose – Contents – Alteration – Doctrine of
Constructive notice and Indoor management – Prospectus: Definition – Registration – Contents –
Misrepresentation in prospectus – Consequences.

UNIT-III
Share Capital and Membership of Company: Share – Meaning – Kinds – Allotment of
shares – Forfeiture and reissue of shares – Transfer and transmission of shares – Alteration of
share capital.

Membership: Types – Methods of creation of membership.

UNIT-IV
Company Management: Director: Meaning – Appointment – Qualification –
Disqualification – Vacation – Removal – Powers, duties and liabilities.

UNIT-V
Company Meetings: Requisites of valid meeting – Types – Statutory, AGM, EGM, Board
Meetings – Minutes – Chairman: Duties – Resolutions – Kinds of resolutions.

UNIT-VI
Winding up: Meaning – Modes of winding up – Compulsory winding up – Voluntary
winding up – Winding up subject to the supervision of the Court – Liquidation – Powers and
duties.

TEXT AND REFERENCE BOOKS:

1. Kapoor N D, ‘Company Law’.

2. Sen Gupta B K, ‘Company Law’, Eastern Law Book House.

3. Shah S M, ‘Lectures on Company Law’, N.M. Tripathi P. Ltd., Mumbai.

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SUBJECT : AUDITING CODE: 03DBC102

UNIT-I

Definition – Meaning – Objectives of Auditing – Errors – Frauds – Continuous audit and

periodical audit – Audit programmes.

UNIT-II
Internal check and internal control – Definition – Schemes of internal check for wage
payments, petty cash, purchases and sales – Vouching of cash transaction – Vouching of trade
transaction.

UNIT-III
Verification and valuation of stock – Methods of stock valuation – Verification and
valuation of assets and liabilities.

UNIT-IV
Audit of limited companies – Qualifications, appointment and removal of auditors –
Rights and powers – Share capital audit – Share transfer audit.

UNIT-V
Divisible profits – Capital profits and dividend – Depreciation of fixed assets and
dividend – Dividends – Interim and final.

UNIT-VI
Investigation – Distinction between investigation and audit – Investigation on behalf of a
lender of money, incoming partner – Investor in shares – Investigation under the companies act.

TEXT AND REFERENCE BOOKS:

1. Tandon : Practical Auditing

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SUBJECT: BANKING – THEORY, LAW & PRACTICE

CODE: 03DBC103
UNIT-I
Evolution of banks – Commercial banking – Mixed banking functions of commercial
banks - Their balance sheet – Credit creation by commercial banks - Central Banks – Its
functions – Credit control measures of the central banks.
UNIT-II
Unit banking – Branch banking – Indian commercial banks. Nationalisation of major
commercial banks – Objects – Place of private sector banks.
UNIT-III
Indian money market – Different components – Backwardness of the Indian money
market – Role of commercial banks in the Indian money market.
UNIT-IV
Law and practice – Banker and customer – General and special relationship – Banks as
borrowers – Precautions to be taken before opening accounts – Legal significance of fixed
deposit receipts – cheque – its requisites – Paying banker - Collecting banker – Pass book –
Closing of accounts – Loans and advances – Legal formalities and precautions.

UNIT-V
Crossing of cheques – Endorsements – holder in Due course – Payment in due course and
special features of negotiable instruments.

TEXT AND REFERENCE BOOKS:

1. Basu : Theory and Practice of Development Banking

2. Muranjan S.K. : Modern Banking in India

3. Reddy & Appanniah : Banking Theory and Practice

4. Natarajan & Gordon : Banking Theory and Practice

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SUBJECT: COST ACCOUNTING CODE: 03DBC104

UNIT-I
Cost accounting – Elements of cost – Cost concepts.

UNIT-II
Accounting and control of material cost.
UNIT-III
Labour – Wage payment and incentives – Labour cost control – Labour turnover.

UNIT-IV
Process costing – Process losses – Inter-process profits.

UNIT-V
Standard costing – Variance analysis.

UNIT-VI
Cost ledgers – Reconciliation of cost and financial profits – Integral accounting.

Note: Theory 40%; Problems 60%.

TEXT AND REFERENCE BOOKS:

1. Advanced cost accounting : Jain and Narang.

2. Cost accounting : N.K. Prasad

3. Cost accounting : S.P.Lengar

4. Cost accounting : Nigam and Sharma

5. Cost accounting : P.V. Ratnam

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SUBJECT: MANAGEMENT ACCOUNTING CODE: 03DBC105

UNIT-I
Management Accounting – Scope And Importance – Management Accounting Vs
Financial Accounting And Cost Accounting.

UNIT-II
Ratio Analysis.

UNIT-III
Fund Flow Analysis – Cash Flow Analysis.

UNIT-IV
Budgeting And Budgetary Control – Sales Budget – Cash Budget – Operating Budget –
Master Budget – Flexible Budget – Zero Base Budgeting – Performance Budgeting –
Programme Budgeting.

UNIT-V
Marginal Costing – Break Even Analysis – Differential Costing.

UNIT-VI
Capital Budgeting – Nature And Significance – Methods of Evaluation of Alternative
Capital Expenditure Programme.

TEXT AND REFERENCE BOOKS:

1. Maheswari S N, ‘Management Accounting and Financial Control’.

2. Man Mohan and Goyal, ‘Management Accounting’.

3. Hingorani and Ramanathan, ‘Management Accounting’.

4. . Katyal, ‘Management Accounting’.

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