Hope Center

B.Com Part – IInd

SYLLABUS

CORPORATE ACCOUNTING

Objective: This course enables the students to develop awareness about corporate accounting in conformity with the provisions of Companies Act.

Unit-1
Issue, Forfeiture and Re-issue of Shares: Redemption of Preference Shares; Issue and
Redemption of Debentures, Underwriting of Shares and Debentures.

Unit-II
Profits prior to Incorporation, Final Accounts , Valuation of Goodwill and Shares.

Unit-III
Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting
for Internal Reconstruction, Liquidation of Companies.

Unit-IV
Consolidated Balance Sheet of Holding Companies with one subsidiary only. Analysis of
Financial Statement-Various Techniques Statement of changes in Financial Position on cash
basis and working Capital basis, Familiarity with Indian Accounting Standard-3.

REFERENCES:

1. Chaturvedi, C.L. : Advance Accountancy
2. Gupta, R.L. : Company Accounts
3. Gupta, R.L. : Advanced Accountancy
4. Maheshwari, S.N. : Corporate Accounting
5. Monga, J.R. & Ahuja : Financial Accounting
6. Moore, C.L. & Jaodi cke, R.K. : Managerial Accounting
7. Shukla, Meharchand : Advance Accounting
8. Shukla, S.M. : Advance Accountancy
9.Shukla, M.C, Grewal, T.S. & Gupta,S.C. :Advance Accounts
10.Jaiswal K.S. :Corporate Accounting (Both English&Hindi)

MARKETING

Objective-: The objective of this course is to help students to understand the concept of marketing and its applications.

Unit-I
Introduction: Nature and Scope of marketing; importance of marketing as a business function,
and in the economy; Marketing concepts- traditional and modern; selling Vs. Marketing;
marketing mix; marketing environment. Consumer behavior and market segmentation: Nature,
scope and significance of consumer behaviour; Market segmentation- concept and importance;
Bases for market segmentation.

Unit-II
Product: Concept of product, Consumer and industrial goods; Product planning and
development; Packaging role and functions; Brand name and Trade Mark; After Sales Services;
Product Life cycle concept. Price: Importance of price in the marketing mix Factors, affecting
price of a product/Service; Discount and rebates.

Unit-III
Distribution Channels and Physical Distribution; Distribution Channels- Concept and Role;
Types of distribution channels; Factors affecting choice of a distribution channel; Retailer and
whole seller; physical distribution of goods; Transportation; warehousing; Inventory control;
Order Processing.

Unit-IV
Promotion: Methods of promotion; Optimum promotion mix; Advertising media: their relative
merits and limitations, Characteristics of an effective advertisement; Personal Selling; Selling as
a career; Classification of a successful sales person; Functions of Salesman.

REFERENCES:

1. Cundiff, Edward, W. & Still, R.R. : Basic Marketing- Concepts, Decisions and
Strategies
2. Kotler, Phillip : Marketing Management
3. Kotler, Phillip & Armstrong, Gray : Principles of Marketing
4. Mamoria, C.B,Mamoria Satish & Suri, R.K. : Marketing Management
5. Ramaswami & Namakumari : Marketing Management
6. Sontakki,C.M. : Marketing Management
7. Sherlekar, S.A. : Marketing Management
8. Stanton, W.J., Etzel Michael, J. & : Fundamentals of Marketing
Walker Bruce, J.
9. Srivastava, Prem Kumar : Vipanan Prabandha
10.William, M. Pride & Ferrel, O.C. : Marketing
11. Shukla,Ajit : Marketing Management (Hindi)
12.Shukla Ajit : Viparan

COST ACCOUNTING

Objective: This course exposes the students to the basic concepts and the tools used in cost accounting.

Unit-I
Nature and Scope of Cost Accounting, Cost Vs. Management Accounting. Elements of Cost and
their Classification, Methods and Techniques. Installation of Costing System, Concept of Cost
Audit.
Accounting for Material: Material Control, Techniques, Pricing of Material issues, Treatment of
material losses.

Unit-II
Accounting for Labour: Labour Cost Control, Procedure, Labour turnover, Idle time and
overtime. Methods of Wage Payment- Time and Piece Rates, Incentive Schemes. Accounting for
overheads: Classification and Departmentalization, Absorption of Overheads, Determination of
overhead rates, Under and Over Absorption and its treatment.

Unit-III
Cost Ascertainment: Unit Costing, Job Costing, Batch Costing, Contract Costing.

Unit-IV
Operating Costing. Process Costing, Cost Records: Integral and Non-integral system;
Reconciliation of Cost and Financial Accounts.

REFERENCES:

1. Arora, M.N. : Cost Accounting- principles and Practice
2. Bansal, M.R. & Saxena, V.M. : Lagat Lekhankan
3. Gupta, R.K. : Lagat Lekhankan
4. Gupta, L.B. : Lagat Lekha
5. Jain, S.P. & Narang, K.L. : Cost Accounting
6. Khan, M.Y. & Jain, P.K. : Management Accounting
7. Maheshwari, S.N. : Advanced Problems and Solutions in Cost
Accounting
8. Prakash, Jagdish : Lagat Lekhankan
9. Shukla, S.M. : Lagat Lekha
10.Tulasian, P.C. : Practical Costing
11.Shukla, Sudhir : Cost Accounting

BUSINESS FINANCE

Objective: The objective of this course is to help students understand the conceptual framework of business finance.

Units-I
Business Finance- Nature and Scope, Financial Management –Nature and Scope, Financial
goals; Profit Vs. Wealth Maximization; Finance function- Investment, Financing and Dividend
Decisions, Capital Budgeting:- Meaning, Nature, Importance, Investment Decisions and its
major Evaluation criteria.

Units-II
Cost of Capital- Meaning importance, Calculation of Cost of Debt, Preference Shares, Equity
Shares and Retained Earnings, Combined (weighted) Cost of Capital. Capitalization- Meaning,
Over Capitalization, Theory of Capitalization. Capital Structure- Meaning determinants and
Theories.

Units-III
Dividend Policies: Issues in Dividend policies; Dividend models. Sources of Funds: Long Term
Funds, Short- term funds. Nature, significance and determinants of Working Capital.

Units-IV
Capital Market- (a) New Issue Market (b) Secondary market, Functions and role of Stock
Exchange (BSE, NSE), Important Provisions of SEBI (Listing procedure and legal requirements,
pricing and marketing of Public Issue). Money Market: Indian money markets- Composition and
Structure, Acceptance and Discount houses and Call money market.

REFERENCES:

1. Avadhani, V.A. : Finacial System
2. Bhalla, V.K. : Modern Working Capital Management
3. Brigham, E.F.Gapenski, L.C. : Financial Management- Theory and Practice
& Ehrhardt, M.C.
4. Chandra, Prasanna : Financial Management Theory and Practice
5. Khan, M.Y. & Jain, P. K. : Financial Management Text and Problems
6. Mclaney, E.J. : Financial Services. Business Finance Theory and Practice
7. Pandey, I.M. : Financial Management
8. Van Horne, J.C. : Financial Management and Policy

AUDITING

Objective: This course aims at imparting knowledge about the principles and methods of auditing and their applications.

Unit-I
Introduction: Meaning, Objectives and Importance of Auditing, Types of Audit. Limitation of
Auditing. Audit Procedure: Audit programme, Audit Note Book, Audit Working Papers, Audit
Files, Audit Evidence, Consideration for commencing an Audit, Routine checking and Test
checking.

Unit-II
Internal Control: Meaning, Objectives and Auditor’s duties, Internal Check System: Meaning,
Objectives advantages and disadvantages, Auditors Duties. Internal Check as regards cash
receipts, Cash Payments, Wages, Sales and Purchases. Vouching: Meaning, Objectives,
Importance. Vouching of Cash Transactions and Trading Transactions. Verification of Assets
and Liabilities: Meaning, Objectives and Verification of various Assets and Liabillities.

Unit III
Audit of a Limited Companies: Appointment, Qualifications, Rights and Powers, Duties and
Liabilities of a Company Auditor. Audit Report- Meaning, Importance and Scope, Clean and
Qualified Audit Report, Audit Certificate, Audit of Divisible profits and Dividends.

Unit IV
Special Audit of Banking Companies and Insurance Companies. Special points in the Audit of
Educational Institutions, Clubs and Hospitals, Nature and significance of Cost Audit; Tax Audit
and Management Audit.

REFERENCES:

1. Attowood, Frank A. & Stein, Neil D. : Depaul’s Auditing
2. Choudhari, Roy A.B. : Modern Internal Auditing
3. Chatlia, S.V. : Spicer and Pegler’s Practical Auditing
4. Dinkar, Pagare : Principles and Practices of Auditing
5. Gupta, Kamal : Contemporary Auditing
6. Gupta & Bhatnagar : Ankekshan
7. Kumar, Raj & Kanodia, Suresh : Ankekshan
8. Moutz, R.K. : Fundamentals of Auditing
9. Pratt, Michael,J :Auditing principles and practice
10. Sharma, T.R. : Auditing principles and practice
11. Sharma, T.R. : Ankekshan
12. Tandon, B.N. : Principles of Auditing
13.Woolf, Emile : Auditing Today

BUSINESS COMMUNICATION

Objective: The objective of this course is to develop effective business communication skills among the students.

Unit-I
Introducing Business Communication: Basic forms of Communicating Communication Models
and processes; Principles of Effective Communication; Theories of Communication; Audience
Analysis.
Self Development and Communication: Development of Positive Personal Attitude; SWOT
Analysis; Whole Communication.

Unit-II
Corporate Communication, Formal and Informal Communication, Networks; Grapevine;
Barriers in Communication; Improving Communication.
Practices in Business Communication: Group discussion; Mock interviews; Seminars; Effective
Listening Exercises; Individual and Group Presentations and Report Writing.

Unit-III
Writing skills: planning business messages; Rewriting and editing, The first draft,
Reconstructing the final draft; Business letters and memo formats; Appearance request letters,
Good news and Bad news letter; Persuasive letters; Sales letters; Collection letters; Office
Memorandum.
Report writing: Introduction to a Proposal, Short report and Formal report, Report Preparation.
Oral Presentation: Principles of Oral Presentations, Factors affecting Presentation, Sales
Presentation, Training, Presentation, Conducting Surveys, Speeches to Motivate Effective
Presentation Skills.

Unit-IV
Non-verbal aspects of Communication: Body language. Kinesics, Proxemics, Para language,
Effective listening, Factors affecting Listening Exercises; Oral, Written and Video Sessions;
Interviewing skills: Appearing in Interviews, Conducting Interviews, Writing Resume and Letter
of Application. Modern forms of communicating: Fax, E-mail, Video Conferencing etc.
International Communication: Cultural Sensitiveness and Cultural Context, Writing and
presenting in international situations, Inter-cultural factors in Interactions.

REFERENCES:

1. Arora, V.N. & Chandra, Lakshmi : Improve your writing
2. Boyee & Shill : Business Communications Today
3. Kaul : Business Communications
4. Kaul : Effective Business Communications
5. Murphy & Peek : Effective Business Communications
6. Paul, Rajelra & Korlahali, J.S. : Essentials of Business Communication
7. Ronald, Dule & Fielder, John S. : Principles of Business Communication
8. Sharma, R. C. & Krishna Mohan : Business Correspondence and Report Writing
9.Srivastva. Anjani : Business Communication.