BCom IV Semester

B.Com 4.1: INDIAN CONSTITUTION

Unit – I
a) Meaning of the term constitution.
b) Making of Framing of the Indian Constitution – 1946 – 1949 and Role played by Dr. B.R. Ambedkar.

Unit – II
a) Salient features of the constitution.
b) Preamble of the constitution.

Unit – III
a) Fundamental Rights – meaning, importance and content (scope) and Fundamental Duties.
b) Directive Principles of state policy – meaning and content.

Unit – IV
a) Union government:
i) Legislature – (Parliament) – Composition, Powers and functions of the two houses.
ii) Executive – President-election-powers and functions-Prime Minister – Appointment,
Powers and functions.
iii) Judiciary – Supreme Court-Composition, organization and jurisdiction.
b) State government:
i) Legislature – Composition, Powers and functions of the two houses.
ii) Executive – Governor and Chief Minister – Appointment, Powers and functions.
iii) Judiciary – High Courts – Composition, organization and jurisdiction.

Unit – V
a) Democratic Decentralisition – 73rd and 74th constitutional amendments.
b) Special Rights or Provisions created in the constitution for Dalits, Backward Classes, women, children and minorities.

Books:
1. J.C. Johari – The Constitution of India. – A Politico-legal study-sterling publishers Pvt. Ltd., New Delhi.
2. M.V. Pylee – India’s Constitution – S. Chand & Company – New Delhi.
3. P.M. Bakshi – Constitution of India – Universal law publishing co. Pvt. Ltd., New Delhi, (selective comments).
4. Subhash C. Kashyap – Our Constitution – National Book Trust New Delhi.
5. Brij Khishore Sharma – Introduction to The Constitution of India – Prentice – Hall of India private Ltd., New Delhi.

B.Com 4.3: FINANCIAL ACCOUNTING – IV

Unit – I
Banking company accounts: Preparation of profit and loss account and balance sheet in
accordance with the latest amendment to Banking Regulation act- Special provisions of
the banking regulations act regarding: disposal of non-banking assets (Section 9), restriction
regarding payment of dividend (Section 15) and reserve fund (Section 17), systems of
keeping books.

Unit – II
Insolvency accounts: Meaning, preparation of statement of affairs and deficiency account
with special adjustment regarding: loan from wife, private assets and private liabilities,
contingent liabilities, unrecorded assets and liabilities and incomplete accounts.

Unit – III
Insurance claim accounts: Fire claim with regard to stock on hand, fixed assets and loss of
profit preparation of fire claim statement.

Unit – IV
Self balancing ledger: Meaning and advantage, steps to introduce self balancing system, preparation
of types of ledger accounts, transaction from one ledger to another.

Unit – V
Valuation of goodwill and shares: Need for valuation, factors affecting value of goodwill, methods of
valuation of goodwill, valuation of shares, equity shares and preference shares.

Unit – VI
Valuation of assets: Classification of assets, valuation of fixed assets, valuation of current assets,
valuation of wasting assets, valuation of intangible assets, valuation of investments.

Reference Books:
1. Advanced accountancy by Shukla and Grewal.
2. Financial accounting Vol.-II by M.B. Kadkol.
3. Advanced Accountancy by Dr. S.N. Maheshwari.
4. Advanced Accountancy by S.P. Jain and K.I. Narang.

B.Com 4.4: SECRETARIAL PRACTICE

Unit – I
Concept of company meaning and definition, kinds of company, difference between public
and private limited companies.

Unit – II
Company Secretary: Meaning and definition, appointment, qualification, duties rights and abilities.

Unit – III
Documentation of company, memorandum of association, articles of association, prospectus, duties
of secretary in relation to memorandum of association and articles of association.

Unit – IV
Issue of shares: Allotment of shares, legal procedure for allotment of shares, forfeiture of shares,
re-issue of forfeited shares, transfer and transmission of shares, duties of secretary in correction
with issue of share, forfeited shares and transfer of shares.

Unit – V
Meeting: Types of meeting, duties of secretary in connection with meetings.

Skill Development:
1. Visiting company offices: Collecting and identifying important contents of any of the documents
like annual reports, books of accounts, prospectus and share application form etc.
2. Drafting of memorandum and share certificate.
3. Listing out the functions of any company secretary of a company the students have visited.

B.Com 4.5: INDIAN BANKING

1. Banks and economic development: Indian money market and growth and development of
Merchants bankings.

2. Structure of commercial banking in India, Organized and Unorganized sectors, Rural Banking,
PACS, FSS, NABARD, RRBS & Exim Bank.

3. Nationalization of Banks, Objectives, priority sector lending, village adoption scheme, lead bank
scheme, DIR scheme, special and self employment, schemes, evaluation of performance of nationalized
banks.

4. Reserve Bank of India, Functions with special reference to agricultural and industrial finance.

5. State Bank of India, functions, SBI and agricultural credit, financing SSIs.

6. Credit and debit cards, meaning and definition, operation of the credit card and debit card, advantages and
disadvantages of credit and debit card. Farmers credit cards ATMS.

Recommended Books:
1. Indian Banking Nature and problem by Vasant Desai.
2. Indian Institute of Bankers (pub) Commercial Banking Vol. I, Vol. II, Vol. III.
3. Rural Banking in India by I.C. Dhingra.
4. Agriculture and Rural Banking in India by S.S.M. Desai.
5. Indian Banking by R. Paramesawarn and Natarajan.

B.Com 4.6: QUANTITATIVE TECHNIQUES – II

1. Time Series Analysis: Components of time series, trend, periodic changes. Analysis of time series,
measurement of trend, measurement of seasonal fluctuations.

2. Index Numbers: Definition, construction of Index numbers, Criteria of a good index number, classification
of index numbers, cost of living index numbers, base shifting and deflating of index numbers.

3. Demand Analysis: Demand and supply, elasticity of demands, estimation of elasticities, Leontief’s method,
Pigon’s method, Pareto’s law of income distribution.

4. Linear Programming: Formulation and graphical methods, simplex method, Big Big M method, Transportation
problem, Assignment problem.

5. Project scheduling: PERT and CPM basic difference between PERT and CPM contracting network, critical
path analysis. Float of an activity and crashing activities.

References:
1. Srivastava & Sharma: QT for managerial decisions, New Age.
2. S.C. Gupta and K.V. Kapoor: Fundamental of Mathematical Statistics, Sultan Chand and Sons.
3. J.K. Sharma: Mathematical Models in Operations Research, Tata McGraw Hill Publishing Company Limited.
4. Kalavathy: Operations Research 2nd Edition, Vikas Publication (2002).
5. Shenoy and Sharma: Business Statistics, New Age.