Semester III C308: CORPORATE ACCOUNTING I Course Outcomes

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Semester IIIC308: CORPORATE ACCOUNTING ICourse Outcomes:After completion of the course, students would be able to:1. Understand accounting standards in detail for AS 5, AS 6 , AS 10, AS 14 and AS21.2. Understand details related to company accounts and aspects related to issue ofshares, structure of share capital and types of shares.3. Analyse the accounting procedure for forfeiture of shares and reissue offorfeited.4. Understand issue of preference shares, redemption of preference shares andcapitalization of profitand loss in conformity with Schedule VI, CompaniesAct 2013.5. Understanding overall corporate accounting concepts and preparation offinancial statements.1.Accounting Standards(15 L)1.1 AS-5: Net Profit or Loss for the Period, Prior Period Items and Changes inAccounting Policies: Meaning and Scope, Net Profit or Loss for the period, PriorPeriod Items, Changes in Accounting Policies Purpose, Illustrations1.2 AS-6: Depreciation Accounting: Meaning and Definition, Disclosure, MainPrinciples, Explanation with Illustrations1.3 AS-10: Accounting for Fixed Assets: Meaning, Identification of Fixed Costs,Components of Costs, Illustrations1.4 AS-14: Accounting for Amalgamation: Meaning, Types of Amalgamation, Methodsof Accounting for Amalgamation, Illustrations1.5 AS-21: Consolidated Financial Statements: Meaning and Scope, Presentation ofConsolidated Financial Statements, Disclosure, Illustrations2.Company Accounts(15 L)2.1 Issue of Shares2.2 Structure of Share Capital and Types of Shares.2.3 Issue of Equity Shares at Par, Premium and Discount.2.4 Forfeiture of Shares and Re-issue of Forfeited Equity Shares2.5 Issue of Debentures3.Company Accounts(14 L)1.1 Issue of Preference Shares1.2 Redemption of Redeemable Preference Shares1.3 Capitalization of Reserves and Profit1.4 Buy Back of Equity Shares.1.5 Profit Prior to and After Incorporation.4.Financial Statements of a Company (Final Accounts)(16 L)4.1 General Instruction for Preparation of Financial Statements4.2 Form and Contents of Statement of Profit and Loss in conformity with Schedule VI ofCompanies Act 20134.3 Form and Contents of Balance Sheet in conformity with Schedule VI of Companies Act20134.4 Notes to Accounts4.5 Accounting Treatment of Common Adjustments in Financial StatementsRecommended Books1. Advanced Accounts, M.C. Shukla and T.S.Grewal, S, Chand and Company Ltd., Delhi2. Corporate Accounting, Mukharji & Hanif3. Advanced Accountancy, R.L.Gupta & M. Radhaswamy, Sulyan Chand & CompanyLtd.4. Company Accountancy, Jain and Narang, Kalyani Publishing Company41

5. Advanced Accounts, Gupta Rupram6. Corporate Accounting, Dr. S. N. Maheshwari & S. K. Maheshwari7. Accounting Standards issued by ICAI42

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC309: COMMUNICATION SKILLS I(Total Lectures 60)Course Outcomes:After completion of the course, students would be able to:1. Analyse the need of effective business communication and understand ing various skillsof communication.2. Understanding the communication process and development of effective businesscommunication skills.1.2.3.4.Communication1.1 Meaning, importance nature and scope16 L1.2 Process and elements of communication1.3 Principles of effective communication1.4 Barriers of effective communicationMethods and Types of Communication14 L2.1 Methods of communication- oral, written and non-verbal2.2 Types of communication in corporate organization – upward, downward andhorizontal2.3 New technologies in business communication- internet e-mail, website, fax, telexetcSoft Skills3.1Meaning, importance and elements15 L3.2Body language, grooming manners and etiquettes3.3Elements and types of good speaking3.4Interview skills, techniques of interview3.4Listening- importance, principles, barriers in listeningJob Application Letters15 L4.14.24.34.44.51.2.34.5.6.7.8.9.Meaning and elements of application letterContents of application letterTypes of application letterApplication letter for employment, resumeAppointment letter, termination letterRecommended BooksCommunicationRayudu C.S.Business Correspondence andReport WritingSharma R.CBusiness CommunicationRai U.S. and Rai S.M.Business CommunicationKeval J.KumarBusiness CommunicationH.BalasubrahmanyamBusiness CommunicationDeshkar D.G.,Paralkar S.G.Communication TodayReuben RaySpeaking and Writing for EffectiveBusiness CommunicationFrancis Soundararaj,Macmillan India Ltd., MumbaiDeveloping Communication SkillsKrishna Mohan, Meera BanerjiMacmillan India Ltd., Mumbai43

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC310: PRINCIPLES OF BUSINESS MANAGEMENT I(Total Lectures 60)Course Outcomes:After completion of the course, students would be able to:1. Understanding the concept, nature and process of management.2. Analyse evolution of management thought over the period of time.3. Understanding planning as function of management and its advantages anddisadvantages.4. Understanding the need of organizing as a function of management and its different types.5. Analyse different types of decision making, its techniques and model of decision 1Introduction, concept, nature, process and significance1.2Responsibilities of management1.3Functional areas of management1.4Management as an art, science and profession1.5Principles of managementEvolution of Management Thought(L14)2.1Early management2.2Scientific management2.3Administrative management2.4Contribution of Elton Mayo, Chester Barnard and Peter Drucker2.5Indian management thoughtPlanning(L14)3.1Concept, nature, process, advantages and limitations3.2Planning and forecasting3.3Types of planning and types of plans3.4Components of planningi) Policies and methodsii) Procedures and programmesiii) Strategies and budgetsOrganising(L10)4.1Concept, nature, process and significance4.2Types of organizationa) Authority and responsibility relationshipsb) Delegation of authorityc) Departmentation and divisionalisationDecision Making(L8)5.1Concept and process, types of decisions5.2Hierarchy of decisions5.3Model of decision making5.4Techniques of decision makingRecommended BooksPrinciples and Practice of ManagementAnutesh Chakrabarty.Principles and Practice of ManagementShyanai Banerjee.Organization and ManagementVasudevan Ghosh.Principles of Business ManagementS.A. Sherlekar.Business Administration and ManagementDr. S.C. Saksena.Management - Principles and PracticeShriniwasan Chunawalla.Business Organization and ManagementBhushan and Tayal.Business Management & PolicyB.M. Wali & Y.B. Yelawar.44

S. Y. B. Com. (CBCS 2018 Course)Semester-IIIC: 304-BUSINESS ECONOMICS-IIICourse Outcomes:After completion of the course, students would be able to:1.2.3.4.Total Lecturers-48To understand the basic concepts of macroeconomics.To able to understand the types of money.To understand the application of demand analysis.To understand the concepts and applications of cost and revenue, nature ofproduction and its relationship to Business operations.1. Basic Concepts of Macro Economics1.1 Meaning of Macro Economics1.2 Nature and scope of Macro Economics1.3 Significance and limitations of Macro Economics(14)2. Money – Basic Concepts2.1 Meaning and functions of Money2.2 Types of Money-Metallic, paper currency and plastic money2.3 Gresham’s Law2.4 Money and near money2.5 Role of money in Capitalist, Socialist and mixed Economy(16)3. Money Supply and Banks3.1 Narrow and broad definition of money3.2 Alternative measures of money supply in India and their components3.3 Concept of High Powered Money3.4 Definition of Bank – Functions of bank3.5 Multiple credit creation by bank and limitations to it.(14)4. Central Bank and Credit Control(16)4.1 Functions of Central Bank4.2 Role of Reserve Bank of India in economic development4.3 Methods of credit control – Quantitative and Selective4.4 Importance and limitations of credit control measures in India4.5 Objectives of Monetary Policy of Central Bank4.6 Importance and limitations of Monetary Policy in IndiaRecommended Books:1. Chandler L.V. and Goldfeld S.M.: The Economics of Money and banking; Harper and Row,NewYork2. Gupta S.B. Monetary Planning in India; S. Chand & Co. New Delhi.3. Khan M.Y.: Indian Financial system- Theory and Practice; Tata McGraw Hill, New Delhi.4. Reserve Bank of India: Functions and working.5. Banking Commission report(s)6. Reserve Bank of India: Bulletins7. Reserve bank of India: Annual Report(s)8. Report of Currency and Finance9. Sengupta A.K. and Agrawal M.K.: Money Market operation in India: Skylark Publications,New Dheli.10. Vinayaknp N. Banking by 2000 A.D. Kanishka Publishers, Delhi11. Panchmukhi V.R. Rajpuria K.M. and Tondon R.: Money and Finance in World EconomicOrder, Indus Publishing Co.New Delhi.12. Money and Banking; M.L. Ghingan; Vrinda Publication, Delhi45

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC311: CORPORATE LAW IIICourse Outcomes:After completion of the course, students would be able to:1. Understanding provisions of Companies Act 2013.2. Understanding meaning of membership of a company, modes, termination andnomination of membership.3. Analyse content of the register and its importance.4. Understanding legal compliance for management of a company.5. Understanding duties and responsibilities of Key Managerial Personnel.1Membership of a Company(15L)1.1 Member and Shareholder1.2 Mode of Acquiring Membership1.3 Who May Become a Member?1.4 Termination of Membership1.5 Rights of Members1.6 Nomination by a Member2.Register of Members(15 L)2.1 Contents of Register2.2 Importance of Register2.3 Index of Members2.4 Place of Keeping the Register of Members2.5 Inspection of Register2.6 Closure of Register2.7 Rectification of the Register2.8 Foreign Register of Members3.Management of a Company(15 L)4.1 Board of Directors4.2 Director- Meaning and Legal Position of Directors4.3 Appointment, qualifications and disqualifications of directors4.4 Manner of Selection of Independent Directors and Maintenance of Databank ofIndependent Directors4.5 Director Identification Number- Application, Allotment, Prohibition, Intimation4.6 Appointment of Additional Director, Alternate Director and Nominee Director4.7 Rights, Powers and Duties of Directors4.8 Women Director4.9 Number of Directorship4.10 Remuneration of directors, Loans to Directors1.Key Managerial Personnel (KMP)(15 L)1.1 Managing Director/ Chief Executive Officer/ Manager and in their absence WholeTime Director1.2 Appointment of Managing Director, Whole Time Director or Manager (u/s196 of2013 Act)1.3 Maximum Managerial Remuneration and Managerial Remuneration in Case ofAbsence or Inadequacy of Profits (u/s 197 of 2013 Act)1.4 Distinction Between Managing Director, Manager and Whole Time Director1.5 Company Secretary1.6 Chief Financial OfficerRecommended Books46

1. Analysis of Companies Act, 2013, Corporate Professionals – Where Excellence is Law,CCH-A Wolters Kluwer Business, Corporate Professionals India Pvt. Ltd., New Delhi,Wolters Kluwer (India) Pvt. Ltd., 2013.2. Bharat’s Companies Act, 2013 with comments, Edited by: Ravi Puliani, Adv. MaheshPuliani, Bharat Law House Pvt. Ltd., New Delhi, 19th Edition, 2013.3. Insights into the New Company Law – Prachi Manekar Lexis Nexis, Gurgaon, Haryana,India, 2013.4. Introduction to Company Law, Karn Gupta, Lexis Nexis, 2013, Gurgaon, Haryana, India.5. Taxman’s, Company Law Ready Reckoner, V.S. Datey, Tan Prints (India) Pvt. Ltd. Jhajjar,Haryana, India, 13th September, 2013.6. The Companies Act, 2013. With Notes to Legislative Clauses. 2014 Edition. CorporateProfessionals –Where Excellence is Law, CCH- Wolters Kluwer business. Wolters Kluwer(India) Pvt. Ltd., DLF –Cyber City, Gurgaon, Haryana (India)************47

S. Y. B. Com. (CBCS 2018 Course)Semester-IIIC: 321-BANKING AND INSURANCE-III(Total Lecturers-60)Course Outcomes:After completion of the course, students would be able to:1.2.3.4.Student able to aware the Indian Banking System.To able to understand functions and role of Reserve Bank of India.To able to understand the organizational set-up and management of RBI.Student able to understand the different acts, like banking regulation Act of 1949.1. Evolution of Central Banking(16)1.1 Evolution of Central Bank in India and abroad1.2 Difference between Central Bank and ordinary commercial banks1.3 Functions of R. B. I. as a Central Bank – Ordinary, Regulatory, Development andPromotional function1.4 Role of Central Bank in economic development of India2. Establishment and Organization of R.B.I.2.1 R.B.I. Act of 1934 and establishment of R.B.I.2.2 Organizational set-up and management of R.B.I.2.3 Various departments of R.B.I. and their functions(14)3. R. B. I. and Present Currency System in India(16)3.1 Components of money supply and features of currency system in India3.2 System of issue of currency or method of regulating note issue by R.B.I.3.3 Measurement of money supply by R.B.I. according to narrow and broad definition3.4 Objectives of Monetary Policy of R.B.I. in India4. Banking Regulations In India(14)4.1 Banking Regulation Act of 19494.2 Deposit Insurance and Credit Guarantee Act Corporation Act of 19624.3 Application of these Acts of Cooperative Banks4.4 R.B.I. guidelines on Income Recognition and Asset Classification and ProvisioningRecommended Books:1. Gorden. Natrajan “Banking Theory law and practice”, Himalaya Publishing House2. Srivastava, Divya Nigam, Management of Indian Financial Institutions, HimalayaPublishing House.3. Banking Commission report(s)4. Reserve Bank of India: Bulletins5. Reserve bank of India: Annual Report(s)6. Report of Currency and Finance7. E. Gordon and K. Natarajan, Emerging Scenario of Financial Services, Himalaya PublishingHouse, Mumbai8. M. Y. Khan, “Indian Financial System”, Tata McGraw Hill.9. Bharati Pathak, “Indian Financial System”,10. Stigum, Managing Bank Assets and Liabilities, Dow-Jones Irwin.11. Dudley Luckett, “Money and Banking,” McGraw Hill12. Vasant Desai,” Banks and institutional management,” Himalaya Publishing House13. Dr. P. K. Srivastava, “Banking theory and Practice”, Himalaya Publishing House14. Benson Kunjukunju, Commercial Banks in India, New Century Publications15. Nitin Bhasin,” Banking Developments in India 1947 to 2007,” New Century Publications16. Nitin Bhasin, “Banking & Financial Markets in India 1947 to 2007,’ New CenturyPublications17. D. M. Mithani: Money, Banking, International Trade and Public Finance; HimalayaPublishing House48

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC331: MARKETING III(Total Lectures 60 )Course Outcomes:After completion of the course, students would be able to:1. Understanding the concept of salesmanship, origin and evolution.2. Analyzing the functions of selling and role of personal selling.3. Understanding the process of selling and handling different types of customers.1.2.3.4.1.2.3.4.5.6.7.8.Salesmanship(15 L)1.1Origin and evolution of salesmanship1.2Meaning and definitions1.3Scope and utility1.4Salesmanship as an art or a science or profession1.5Counter salesmanship and creative salesmanshipPersonal Selling(15 L)2.1Definition, objectives, role and functions2.2Advantages and limitations.2.3Personal selling and salesmanship2.4Types of personal selling2.5Classification of salesmen2.6Salesmanship and communication processProcess of Selling(15 L)3.1Psychology of salesmanship3.2Attracting attention, awakening interest3.3Creating desire, securing action3.4Prospecting, pre-approach, approach3.5Presentation and demonstration, overcoming objections3.6Closing the saleHandling Different Types of Customers(15 L)4.1Argumentative, shy, silent, suspicious4.2Impatient, rude, conceited, talkative4.3Undetermined, pre-determined, impulsive, inquisitive4.4Handicapped, women, bargain hunter4.5Role of salesman in modern consumer oriented marketRecommended BooksModern Marketing ManagementDr. R.S. Davar.Marketing Management in Indian PerspectiveS. M. Jha & L.P. Singh.Marketing Research ReviewS.A. Chunawalla.Marketing ManagementS.A. Sherlekar.Marketing ManagementPhilip KotlerMarketingRajan NayarTheory of Marketing in Underdeveloped CountryJ.N.Chaturvedi.An Introduction to MarketingAmarchand & B. Varadharajan49

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC341 – COST AND MANAGEMENT ACCOUNTING-I(Total Lectures 60)Course Outcomes:After completion of the course, students would be able to:1. Understand basic concepts of cost and management accounting and difference betweenthe two.2. Analysing cost units, cost centers and various elements of costs and its importance.3. Understanding format of cost sheet, cost sheet preparation and preparation of tendersand quotations.4. Analysing the importance of material and material cost control.1.Introduction and Basic Concepts:(L16)1.1.Meaning and definitions of ‘Cost’, ‘Costing’, ‘Cost Accounting’ and ‘CostAccountancy’1.2.Objectives of Cost Accounting1.3.Importance of Cost Accounting1.4.Limitations of Cost Accounting1.5.Distinction between Cost Accounting & Financial Accounting1.6.Distinction between Cost Accounting & Management Accounting2.Cost Unit, Cost Centre and Elements of Cost(L16)1.1 Cost Unit: Meaning, Simple Cost Unit and Composite Cost Unit1.2 Cost Centre: Meaning and types of Cost Centres1.3 Basic elements of Cost :Material: Direct Material and Indirect MaterialLabour: Direct Labour and Indirect LabourExpenses: Direct Expenses and Indirect Expenses1.4 Classification of Costs:Element wise classification, functional classification, behavour wise classification, naturewise classification and control wise classification.3.Preparation of Cost Sheet, Tenders and Quotations(L16)1.1 Meaning and purpose of cost sheet1.2 Format of cost sheet1.3 Problems on the cost sheet1.4 Tenders, quotations and estimates: Meaning, contents and types.1.5 Problems on tenders and quotations4.Material and Material Control(L12)4.1 Objectives of material control4.2 Purchase department and purchase procedure – centralised and decentralised system4.3 Purchase documents - purchase requisition, purchase order, goods received note,material inspection report, bills of materialRecommended Books1. Advanced Cost Accounting: Jain – Narang2. Advanced Cost Accounting : B.K.Bhar3. Advanced Cost & Management Accounting : Saksena Vaishtha4. Cost & Management Accounting : problems & solutions P.V.Rathanam5. Advanced Cost Accounting : N.K.Prasad6. Advanced Costing & Management Accountancy by Prof.Subhash Jagtap7. Advanced Cost Accounting : Lal, Sharma Nigam8. Cost Accounting : Wheldon9. Journal of I.C.W.A. The Management Accountant10. Cost Accounting : A Management Emphasis – Horngreen11. Cost Accounting : Shukla & Grewal50

S. Y. B. Com. (CBCS 2018 Course)Semester IIIC351: BUSINESS ENTREPRENEURSHIP I(Total Lectures 60 )Course Outcomes:After completion of the course, students would be able to:1. Understanding the business environment and its impact on economic growth.2. Analysing problems related to growth such as, unemployment, poverty, regionalimbalance etc.3. Understanding business social responsibility and related aspects in detail.4. Understanding business franchising and its types and business process 44.54.6Business EnvironmentMeaning, nature and scope.Environment and economic growth.Approaches to business environment.Natural environment.Technological environment.Political environment.Economic environment.Legal environment.Social environment.Problems of GrowthUnemploymentPovertyRegional imbalanceSocial injusticeInflationParallel economyIndustrial sicknessPollution – types, sources, effects and measures to controlSocial Responsibility of BusinessDefinitions.Nature of social responsibility of business.Responsibility towards the shareholders, investors, owners, employees,government & society at large.Social audit - advantages, problems, methods.Corporate governance.Business ethics - need and advantages.FranchisingMeaning, definitions, type

2.3 Gresham’s Law 2.4 Money and near money 2.5 Role of money in Capitalist, Socialist and mixed Economy 3. Money Supply and Banks (14) 3.1 Narrow and broad definition of money 3.2 Alternative measures of money supply in India and their components 3.3 Concept of High Powered Money 3.4 Definition of Bank – Functions of bank 3.5 Multiple credit creation by bank and limitations to it. 4 .