BCom II Semester

B.Com 2.1: BASIC ENGLISH -II

Course Content: Teaching of Prose, Poetry & Grammar

Textbooks Prescribed:
1. Prose for Pleasure ed. H.G. Suryanarayan Rao (OUP) Lessons prescribed: 6,7,8,9 & 10
2. Early Modern Poetry ed. Sumanyu Satpathy (Macmillan) Poems prescribed: 6,7,8,9 & 10
3. Language Component: English Grammar
• Imperative, Assertive, Interrogative, Exclamatory
• Simple, Complex and Compound
• Time and Tense
• Transformation of Sentences

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

B.Com 2.3: FINANCIAL ACCOUNTING – II

Unit – I
Dissolution of Firms: Dissolution due to insolvency of a partner-applicability of Garner Vs. Murray
rule-insolvency of all partners – piecemeal distribution-need for piece meal distribution-proportionate
capital method- maximum loss method preparation of statement of distribution and capital accounts.

Unit – II
Sale of partnership to a limited company – calculation of purchase consideration under Net assets and
net payment methods-preparation of journal and ledger in the books of the firms.

Unit – III
Amalgamation of firms: Meaning and objects-journal and ledger accounts in the books of old and new
firms and the preparation of balance sheet in the books of the new firms.

Unit – IV
Departmental accounts and their need subsidiary records-principles basis of allocation of expenses and
inter departmental transfers preparation of final accounts.

Unit – V
Branch accounts: Dealing with cash sales, credit sales, goods received at invoice price-independent
branches-incorporation of branch transactions in head office book (Excluding foreign branches) depreciation
of branch assets, goods and remittance in transit.

Unit – VI
Royalty accounting (including sub-lease): Meaning- treatment of minimum rent-short working strike period –
delay in payment journals and ledgers in the books of concerned parties.

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 2.4: INDUSTRIAL ECONOMICS

Unit – I
Introduction: Industrialization factors influencing industrialization in India-under developed
economy evolution of industry in India- handicrafts, cottage and small scale industries- tiny
and SSI sectors- large and medium industries.

Unit – II
Industrial policy of India: Industrial policy 1991, LPG-consequences and challenges of LPG,
issues of privatization, information technology revolution.

Unit – III
Industrial Finance: The need for finance, types of finance, sources of finance, structure of
institutional finance for industries in India.

Unit – IV
Industrial Productivity: Meaning and scope of productivity, factors influencing productivity,
National productivity council.

Unit – V
Foreign capital: The need, merits and demerits of inflow of foreign capital.

Unit – VI
International and Technological aspects of Industry: MNC’s foreign collaboration and Indian business,
non-resident Indians and corporate sector, foreign trade policies trade policies of Indian and technological
policies and developments.

Reference Books:
1. Indian industrial economy by Sivayya & Das VBM, Pub. S.Chand & Co.
2. Industrial economy by Agarwal D.C. Pub. Kalyani Pub.
3. Indian industrial economy by Rangandachari & Lekhi Pub. Kalyani Pub.
4. Industrial Growth in India by Ahluwalia I.J. Pub. Oxford University Press.
5. Economic environment of business by Ghosh Pub. Vikas Pub.

B.Com 2.5: PRINCIPLES OF INSURANCE

Chapter – I:
Introduction: Definition and Nature of Insurance, Evolution of Insurance, Role and importance
of Insurance and Insurance Contract, Essentials of General Contract as applied to Insurance.

Chapter – II:
Types of Insurance: Life Insurance Nature of Life Insurance contract, classifications of policies,
surrender and converting of policies in the paid up policies Laps, revival, maturity, Nomination and
assignment, Loan to policy holders.

Chapter – III:
Fire Insurance: Nature and use fire insurance. Fire insurance contract, kinds of policies. Re-insurance.

Chapter – IV:
Marine Insurance: Nature and use of Marine Insurance. Marine Insurance Policies.

Chapter – V:
Miscellaneous Insurance: Motor insurance, Burglary insurance, personal Accident insurance,
crop insurance.

Chapter – VI:
Role of private insurance companies. Combining Insurance and Banking business.

Reference Books:
1. Insurance, Principles and practice By M.N. Mishra.
2. Insurance, by Sharma.
3. Principles of Insurance law, By M.N. Shrinivasen.
4. Insurance, by Dins Dale.

B.Com 2.6: COMPUTER APPLICATIONS – II

Presentation Graphic:
Presentation basics, ingredients of a good presentation, presentation packages, Microsoft Power Point,
Power Point startup dialogue box. Power point views, creating and saving a presentation using into
content vizard setting slide transactions, slide show view.

Data Processing:
Data information for processing, quality of information, information processing, need form database,
characteristics of data in a database, types of DBMS database design, data normalization, keys, relationships.

MS-ACCESS:
Blank Access database, Access database wizards, pages and projects. Opening an existing database, viewing
data, creating an Access database and tables, creating forms, entering and updating data using forms, editing
and deleting data in a form, creating and printing reports.

Reference Books:
1. Alexis Leon, Mathews Leon, Introduction to Computer, Leon, Vikas (1999).
2. Alexis Leon, Mathews Leon, Computers for Every One, Leon, Vikas (2001).
3. Hunt and Shelty, Computers and Commonsense, 4th Edition PHI.
4. A first course in computer, Sanjay Saxena, Vikas Publishing (2001).
5. Sanjay Sexena, MS Office 2000 for every one, Vikas Publishing.
6. Alexis Leon, Mathews Leon, A Beginners Guide to Computers Leon-Vikas (2001).
7. Peter Norton, Introduction to computers 4th Edition, Tata McGraw Hill (2001).