SYLLABUS WITH EFFECT FROM:JUNE-2019

  • Paper Code: UB01ACOM51
  • Title Of Paper: English and Business Communication – I
  • Total Credit: 3

COURSE CONTENTS

Text: [a novel (abridged) or a collection of short stories]
Name of Text: Mill on the Floss – by George Eliot (abridged)

Publisher: Madhubun

OBJECTIVE:

  • To familiarize the learner with the basic concepts of English language.
  • To develop the skill of independent reading and writing with comprehension.
Unit Description of Detail Weighting(%)
I Three text – based short answer questions 25%
II Three text – based short notes 25%
III (A) Paragraph Writing (on a topic of a general nature in not more than 150 words) For eg. Topics like Books: Our Best Friends; My Favorite game; Importance of English; Pollution; A picnic by a river side…. 08%
(B) Vocabulary (Words often confused – 100 pairs of words in a attached sheet) 17%
IV Grammar
• Tenses: Present Simple, Present Progressive, Present Perfect, Past Simple,
Past Progressive, Past Perfect, Future Tense Simple
10%
• Model Auxiliaries 05%
• Conditionals 05%
• Concord 05%

BASIC TEXT & REFERENCE BOOKS


  • Developing Communication Skills by Krishna Mohan and Meera Banerji-Macmillan
  • Effective Business Communication by Asha Kaul – Prentice Hall – Economy Edition
  • Principles and practice of Business Communication by Rhoda Doctor and Aspi Doctor – Sheth Publishers Ltd.
  • Business Communication by Urmila Rai and S M Rai – Himalaya Publishing House
  • Essentials of Business Communication by Rajendra Pal and J.S. Korlahalli – Sultan Chand & Sons
  • A Practical English Grammar by Thomson and Martinet
  • Practical English Usage – Michael Swan – Amazon.co.uk
  • Oxford Practice Grammar by John Eastwood – OUP

SYLLABUS WITH EFFECT FROM:JUNE-2019

  • Paper Code:UB01CCOM51
  • Title Of Paper:Financial Accounting – I
  • Total Credit: 3

OBJECTIVE:

The objective of this paper is to help students to acquire conceptual knowledge of
the financial accounting and to impart skills for recording various kinds of business transactions

Unit Description of Detail Weighting(%)
I Business Income

  • Measurement of business income – Net income: The Accounting Period, The
    continuity doctrine and matching concept. Objectives of measurement.
  • Revenue recognition: Recognition of expenses.
  • The nature of depreciation: The Accounting concept of depreciation.
    Methods of computing depreciation: Straight Line Method and Diminishing
    Balance Method; Change of method; Disposal of depreciable assets.
  • Inventories: Meaning, Significance of inventory valuation. Inventory Record
    Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted
    Average. Salient features of Indian Accounting Standard (IND-AS) 2.
25%
II Final Accounts

  • Capital and revenue expenditures and receipts: Preparation of financial statements
    of non – corporate business entities.
25%
III Accounting for Dissolution of Partnership Firm:

  • Accounting of Dissolution of the Partnership firm including insolvency of one
    partner, two partners and three partners. Piecemeal distribution.
25%
IV Sale of Partnership firm to a limited company: (In the book of the firm)

  • Introduction, Ascertaining the purchase consideration, Distribution of shares and
    debentures, Journal entries and ledger accounts.
25%

BASIC TEXT & REFERENCE BOOKS


  • Advanced Accounting I: M. C. Shukla, T. S. Grewal and S. C. Gupta.
  • Financial Accounting: S. N. Maheshwari and S. K. Maheshwari.
  • Financial Accounting: Deepak Sehgal.
  • Financial Accounting: P. C. Tulsian.

Syllabus with Effect From:June-2019

  • Paper Code: UB01CCOM52
  • Title Of Paper: Business Organisation and Management – I
  • Total Credit: 3

OBJECTIVE:

The course aims to provide basic knowledge to the students about the Organisation and management of a business enterprise.

Unit Description of Detail Weighting(%)
I Management
Meaning and Definition, Features, Objectives, Process of management,
Managerial Functions (POSDCORB), Significance, Managerial Roles & Skills.
25%
II Planning & Decision Making
Planning : Meaning and Definition, Features, Importance, Limitations,
Types/elements of plans, Steps in Planning Process.Decision Making : Meaning & Characteristics, Steps in Decision Making
Process, Types of Decisions.
25%
III Organising
Concept, Process, Principles of organization, Delegation of Authorities: meaning,
importance & process, Centralization & Decentralization, Types of Organisation :
line, functional, line and staff.
25%
IV Controlling
Concept, Nature, Importance, Steps in control process, Types of control,
Techniques of Control : (A) Budgetary control-meaning, objectives, advantages
& limitations (B) Break Even Analysis-concept, uses & limitations.
25%

BASIC TEXT & REFERENCE BOOKS


  • Human Resource Management by C B Gupta
  • Text and Cases of Human Resource Manament by P SubbaRoa
  • Human Resource and Personnel Management by K Aswathapppa
  • Human Resources Management by S S Khanka
  • Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi
  • Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,
  • Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi
  • Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
  • Basu, C. R., Business Organization and Management, McGraw Hill Education.
  • Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata McGraw Hill, New
    Delhi.

(Note: Latest Editions of the above books may be used.)

Syllabus with Effect From:June-2019

  • Paper Code: UB01CCOM53
  • Title Of Paper: Business Mathematics & Statistics – I
  • Total Credit: 3

OBJECTIVE:

  • To enhance analytical ability in students for processing data
  • To Familiarize students with applications of Statistical techniques in business
    decision making.
Unit Description of Detail Weighting(%)
I Set Theory, Determinants
Set Theory: Sets, Subsets, equality of two sets, null set, universal set, power set,
complements of a set, union and intersection of sets, difference of two sets. Venn
Diagram (Concept only), Laws of algebra of sets, De’Morgan laws and Cartesian
Product of two sets.
Determinants: Meaning, Determinants and their basic properties of determinant
(without Proof, without examples), Cramer’s Method (For two equations)
25%
II Matrix
Types of matrices: Square, null, identity, transpose of Matrices, Symmetric, skew
symmetric, Singular, Non Singular, inverse, adjoin of matrix.
Matrices –scalar multiplication, Addition, Subtraction, Multiplication.
Solution of a system of two and three linear equations using matrix.
25%
III Mathematics in Finance
Compound interest, nominal and effective rates of interest, continuous
compounding, Concept of Present value and amount of a sum, Annuity (only for
a fixed period of time), present value of annuity, sinking funds (with equal
payments and equal time intervals)
25%
IV Interpolation and Extrapolation
Meaning of interpolation ad Extrapolation, Assumptions, Imporatnce and uses of
interpolation and Extrapolation, Operators , E and D (without proof), methods
of interpolation and extrapolation; 1. Newton’s Method 2. Binomial expansion
method 2. Lagrange’s method, Simple examples on these methods.
25%

BASIC TEXT & REFERENCE BOOKS


  • Sancheti & Kapoor: Statistics: Theory, Methods and Applications, Sultan Chand & sons, New Delhi
  • Kapoor, V.K.: Business Mathematics, sultan Chand and Sons, New Delhi
  • Soni, R.S.: Business Mathematics, Pitamber Publishing Ho

Syllabus with Effect From:June-2019

  • Paper Code: UB01DCOM51
  • Title Of Paper: Advanced Accounting – I
  • Total Credit: 3

OBJECTIVE:

To enable the students to acquire the basic knowledge of the Hire Purchase, Consignment Accounts, Joint Venture and Accounts from incomplete records.

Unit Description of Detail Weighting(%)
I Accounting relating to Hire Purchase
(Excluding Hire Purchase Trading Account) Introduction, difference between
Hire Purchase System and Installment Purchase system Examples based on
calculation of Interest: when interest is not included in installment, when interest
is included in installment, when rate of interest is not given, when cash price and
rate of interest are not given Accounting records in the books of purchaser and
vendor
25%
II Consignment Accounts
Meaning of consignment, difference between consignment and sale, Performa
invoice, commission, Del-credre Commission Accounting Treatment in the books
of consignor and consignee: when goods are consigned at cost price, when goods
are consigned at Invoice price (Including normal & abnormal loss)
25%
III Joint Venture
Meaning Difference between Joint Venture and Partnership Difference between
Joint Venture and Consignment Methods of keeping accounts of joint venture
When separate books are not kept and only one partner keeps accounts When all
partners keep accounts in their own books When separate books for joint venture
are kept
25%
IV Accounts from Incomplete Records
Definitions, salient features, limitations, calculation of profit of Incomplete
records (Conversion Method, calculation of missing figures etc.)
25%

BASIC TEXT & REFERENCE BOOKS


  • Advanced Accounting I: M. C. Shukla, T. S. Grewal and S. C. Gupta.
  • Financial Accounting: S. N. Maheshwari and S. K. Maheshwari.
  • Advanced Accounting: S. N. Maheshwari and S. K. Maheshwari.
  • Financial Accounting: Deepak Sehgal.
  • Financial Accounting: P. C. Tulsian.

Syllabus with Effect From:June-2019

  • Paper Code: UB01DCOM52
  • Title Of Paper: Advanced Accounting – II
  • Total Credit: 3

OBJECTIVE:

To enable the students to acquire the basic knowledge of the Branch Accounting, Farm Accounting, Accounting for professionals and Accounts of Non Trading concerns.

Unit Description of Detail Weighting(%)
I Branch Accounting: (Theory & Examples)
(Dependent Branch, excluding foreign branch) Accounts in the books of head
office:

  • Branches selling goods for cash only
  • Branches selling goods both for cash and credit
  • Branches supplied goods at an invoice price
  • Remittance in transit and Goods in Transit
25%
II Farm Accounting
Introduction Importance of farm accounting in India Farm account or farm profit
& loss accounts Final accounts of farm
25%
III Accounting for Professionals
Introduction, Methods of keeping accounts – Cash System and Mercantile System, Solicitor’s accounts, Books of accounts of a solicitors and Chartered Accountants, Examples based on Solicitor and Chartered Accountants’ accounts
25%
IV Accounts of Non-trading concerns
Distinction between Capital and Revenue Expenses, Distinction between Receipt and Payment Account and Income and Expenditure Account. Revenue Income,
Capital Income.
Preparation of Income and Expenditure Account, Receipt and Payment Account and Balance Sheet.
25%

BASIC TEXT & REFERENCE BOOKS


  • Advanced Accounting I: M. C. Shukla, T. S. Grewal and S. C. Gupta.
  • Financial Accounting: S. N. Maheshwari and S. K. Maheshwari.
  • Advanced Accounting: S. N. Maheshwari and S. K. Maheshwari.
  • Financial Accounting: Deepak Sehgal.
  • Financial Accounting: P. C. Tulsian.

Syllabus with Effect From:June-2019

  • Paper Code: UB01GCOM51
  • Title Of Paper: Economics – I (Principles of Micro Economics)
  • Total Credit: 3

OBJECTIVE:

This course intends to expose the student to the basic principles in Microeconomic Theory and
illustrate with applications.

Unit Description of Detail Weighting(%)
I Introduction:

  • Robbins Definition and Samuelson Definition
  • Nature, Scope & Significance of Economics
  • Basic Problems of Economics
  • Basic Assumptions
  • Basic Concepts –
    Goods
    Price & Value
    Wealth & Welfare
    Utility
    Consumer Surplus
25%
II Product Pricing

  • Demand- Meaning, Factors determining demand, Law of demand, Shift and
    Change in demand
  • Supply- Meaning, Factors affecting supply, Law of supply, shift and change
    in supply
  • Equilibrium price- determination of equilibrium price, effect of change in
    demand and supply on equilibrium price
25%
III Indifference curve analysis

  • Indifference curve- meaning, properties
  • Marginal rate of substitution
  • Budget line- meaning, shift in budget line and change in slope of budget line
  • Concept of budget Space
  • Consumer’s Equilibrium
  • Income effect, Price effect and Substitution effect
25%
IV Factor Pricing

  • Concepts: Wage, Rent, Interest
  • Profit – concept and theories of profit- Innovation theory, Risk theory and
    Uncertainty theory of Profit
  • Marginal Productivity Theory of Distribution under Perfect Competition
25%

BASIC TEXT & REFERENCE BOOKS


  • Advance Economic Theory – H.L.Ahuja
  • Economic Theory – Stonier Hague
  • Advance Micro Economics – M.L. Jhingan
  • Micro Economic Theory – Mishra and Puri
  • Micro Economics – Dr. W. Thomas and Dr. Ashok Gor

Syllabus with Effect From:June-2019

  • Paper Code: UB01SCOM51
  • Title Of Paper: Environmental Studies
  • Total Credit: 3

OBJECTIVE:

This course introduces students to concepts, methods and policy options in managing the environment using tools of economic analysis.

Unit Description of Detail Weighting(%)
I Overview of Environmental Studies:

  • Definition
  • Scope
  • Importance
  • Meaning and Concept of Renewable and Non Renewable Resources
  • Equitable use of resources for sustainable lifestyles
25%
II Natural Resources and Associated Problems

  • Concept and Threats
  • Forest Resources
  • Water Resources
  • Mineral Resources
  • Energy Resources
  • Land Resources
  • Role of individual in conservation of Natural Resources
25%
III Ecosystem

  • Concept, Structure, Functions of an Ecosystem
  • Producers, Consumers and Decomposers in Ecosystem
  • Food Chain, Food Web and Ecological Pyramid
  • Types, characteristics and Threats of Ecosystem
  • Types – Forest, Grassland, Desert and Aquatic Ecosystem
  • Role of Individual in sustaining Ecosystem
25%
IV Biodiversity

  • Introduction
  • Types – Genetic, Species and Ecosystem
  • Biodiversity at Global, National and Local Levels
  • India as a Mega Diversity Nation
  • Threats and Conservation of Biodiversity
25%

BASIC TEXT & REFERENCE BOOKS


  • Text book of Environmental Studies for undergraduate Courses :
    Erach Bharucha,
  • Publisher: University Press, University Grants Commission