BCom I Semester

B.Com 1.1: BASIC ENGLISH -I

Course Content: Teaching of Prose, Poetry & Grammar

Textbooks Prescribed:
1. Prose for Pleasure ed. H.G. Suryanarayan Rao (OUP) Lessons prescribed: 1,2,3,4 & 5.
2. Early Modern Poetry ed. Sumanyu Satpathy (Macmillan) Poems prescribed: 1,2,3,4 & 5.
3. Language Component: English Grammar
• Articles & Prepositions
• Phrasal Verbs & Prepositional Verbs (20)
• Active and Passive Voice
• Direct & Indirect

Reference Books: 1. Modern English Grammar and Usage by N. Krishnaswamy(Macmillan)
2. Active English Grammar (Macmillan).

B.Com 1.3: FINANCIAL ACCOUNTING – I

Unit – I
Introduction: Meaning and definition of accounting-Importance of accounting-Accounting
cycle-Journal-Ledger-Trial-Balance (Revisions)

Unit – II
Accounting Systems and Principles: Accounting concepts-Accounting conventions-
Accounting Standards.

Unit – III
Final Accounts: Final accounts of Sole trading concerns including manufacture accounts.

Unit – IV
Accounting from incomplete records (Single-entry system): Meaning-merits and demerits-
synthetical methods of calculating profit-conversion into Double entry book keeping.

Unit – V
Accounting for consignment transactions-Consignment and sale performs invoice-account
sale types of commission-goods sent at cost and at invoice price valuation and stock-Normal
and abnormal loss.

Unit – VI
Joint venture:Methods of maintaining accounts:
a. Separate set of accounts (Joint bank system)
b. Maintaining accounts in the books of each venture

Reference Books:
1. Financial Accounting by Dr. S.N. Maheshwari.
2. Financial Accounting by Shukla and Grewal.
3. Financial Accounting by B.S. Raman.
4. Advanced Accounting by Radhaswamy and R.L. Gupta.
5. Advanced Financial Accounting by Anil Kumar & Others.
6. Advanced Accountancy by S.P. Jain and K.L. Narang.
7. Financial Accounting Vol. – I by M.B. Kadkol.
8. Accounting System proceeding and methods by Gillspic.

B.Com 1.4: BUSINESS ECONOMICS

Unit – I
Introduction: Meaning and definition of Business Economics-Scope of Business Economics
and General Economics-Business Economics as a tool of business decisions.

Unit – II
Demand Function: Law of demand-demand forecasting and elasticity of demand-determinants
of elasticity of demand – importance of elasticity of demand.

Unit – III
Production Function: Law of variable proportions – Iso-Quants-Economics regions and optimum
factor combination.

Unit – IV
Consumption: Consumer equilibrium and consumer surplus.

Unit – V
Theory of Costs: Short-run and long-run curves-traditional and modern approaches.

Unit – VI
Market structures: Market structures and business decisions.

Reference Books:
1. Business Economics by Ahuja H.L., Pub. S. Chand & Co.
2. The essence of Business Economics by Nellis & Parker, Pub. PHI New Delhi.

B.Com 1.5: PRINCIPLES OF MARKETING

Unit – I
Concepts and functions of Marketing: Significance of Marketing – Different concepts of marketing
(including product concept, sales concept production concept and social concepts) – modern concepts
of marketing – marketing mix- functions of marketing (buying, selling, transportation and warehousing).

Unit – II
Marketing Segmentation: Meaning and importance of marketing segmentation- market segmentation
strategies – basis of segmentation (Practically segment the market for consumer).

Unit – III
Product: Meaning and features of product –Product mix – Product Life Cycle- new product development –
branding, packaging and labelling.

Unit – IV
Price and Promotion: Meaning of Price and Pricing – types of pricing – objectives of pricing – essentials
of sound pricing – policy promoting mix.

Unit – V
Marketing and definition of Service: Meaning and definitions of Service- marketing of service classification
of service – institutional services with special reference to bank, transport, insurance and hotel sectors.

Unit – VI
Marketing research: Meaning, definition and significance of marketing research – areas of marketing research –
process of marketing research – motivation of research.

Reference Books:
1. Marketing management- analysis, planning and control by Philip Kotler.
2. Fundamentals of marketing by William. J. Stanton.
3. Principles of marketing and salesmanship by Sontakki and Deshpande.
4. Marketing by Gandhi. J.C.
5. Modern marketing management by Rustum S. Davar.
6. Modern marketing management by Sherlekar and others.
7. Principles of modern advertising by Agarwal P.K.
8. Service marketing by Payne.
9. Marketing by Rajan Nair.
10. Essentials of marketing.

B.Com 1.6: COMPUTER APPLICATIONS – II

Computer Fundamentals:
Introduction to computer, five generation of modern computers, classification of computers components
of computer system, computer architecture, memory units, auxiliary system device, input and outputs
devices, number system, Boolean algebra and logic circuits.

Computer Software:
Operating systems- DOS, Windows-98, Utilities, compilers and interpreters, word processor, spread
sheets, presentation graphics.

Word processing, Microsoft Word, creating documents, toolbars, typing text, inserting graphics, undoing
and redoing, inserting data and time, saving document, operating document, creating and modifying tables,
printing a document.

Electronic spread sheets, characteristic of a spread sheet, table format, data forms, recalculation, storage
and retrieval, presentation, standard formats, spread sheet packages, MS-Excel, navigating in workbook,
functions, macros, graphs and charts. Computer crimes, computer security, computer viruses.

Practicals:
Practicals: 2 hours per week
Assignments on word processing and spread sheets, given below shall be practice.

Microsoft Word:
Creating document/template, Creating tables, Formulas in tables, Inserting picture, Indentation Bullets, Mail-merge.

MS-Excel:
Creating Excel Sheets, working with functions and macros, creating graphs and charts.

Reference Books:
1. Computer for every one by Alexis Leon, Mathews Leon, Pub. Vikas (2001).
2. A First course in computer by Sanjay Saxena, Pub. Vikas (2001).
3. MS Office 2000 for every one by Sanjay Saxena, Pub. Vikas.
4. Introduction to computer by Peter Norton Pub. Tata McGraw Hill 2001.
5. Fundamentals of computer by Rajaram Pub. PHI, 2001, 3rd Edition.