SYLLABUS WITH EFFECT FROM:JUNE-2019

  • Paper Code: UB02ACOM51
  • Title Of Paper: English and Business Communication – II
  • Total Credit: 3

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 Introducing Business Communication

    • Concept, Definition and Characteristics(Attributes)of Communication
    • The Process of Communication(Communication Cycle)
    • Objectives of Communication (Information, advice/counseling, order, suggestion, persuasion, education, warning, raising morale and motivation)

(Two general question/three short notes may be asked)

 25%
II Business Correspondence

  • Structure ,format ,layout of a business letter(regular parts/ occasional parts;
  • Essentials/ qualities of an effective business letter (correctness, conciseness, clarity, courtesy, coordination, appropriateness, ‘You ’attitude ,etc.)

(Three Short notes may be asked)

 25%
III Inquiry letters(Requests) and Replies to Inquiries

  • (Letters concerning catalogues, prices, quotations, samples, demonstration ,discount, credit, mode of delivery, package ,concession, terms of sale, mode Of payment, transportation)

(Drafting of two letters may be asked)

 25%
IV Placing of Orders

  • Placing of Orders
    (Lettersconcerningtrialorder,routineorder,postponingtheorder,reservingtherightto reject
    the goods ,requests for changes in order sale ready placed, order with conditions
    attached, cancellation of orders)
  • Execution of Orders
    (Delay in executionoforder, request for extension of time in delivery of goods, partial execution folder, declining the order, offering substitute goods, cancellation of orders) (Drafting of two letters may be asked)
 25%

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

SYLLABUS WITH EFFECT FROM:JUNE-2019

  • Paper Code: UB02CCOM51
  • Title Of Paper: Financial Accounting II
  • Total Credit: 3

OBJECTIVE:

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

Unit Description of Detail Weighting(%)
I Structure of Balance Sheet:

Meaning of Balance Sheet, functions, objectives and
limitations of Balance Sheet, Arrangement of Assets &
Liabilities in the Balance Sheet. Computation of the following
items from balance sheet: Owner’s fund, Capital Employed,
Gross Working Capital and Net working Capital

 25%
II Issue of Shares:

Types of Shares and Share Capital, Shares issued at Par,
Premium and at Discount. Over subscription of shares, calls in
arrears, calls in advance, Right shares & Provision regarding
issue of right shares. Examples on issue & allotment of shares
including pro-rata allotment

 25%
III Financial Statement: An Analysis and interpretation:

Meaning and Characteristic of Financial Statement. Purposes
and Limitations of Financial statement. Methods of analysis of
Financial statement. Comparative statements, Trend Analysis
and Common size statements

 25%
IV Company Final Accounts:

Vertical presentation of accounting with notes as per revised
schedule VI, as per amendments of Companies Act-2013

 25%

BASIC TEXT & REFERENCE BOOKS

  • Advanced Accounts: Shukla M C And Grawal T S
  • Advanced Accounting 2- Sehgal Ashok And Sehgal Deepak
  • Company Accounts: Gupta R L And Radhaswamy M
  • Rathmans Company Accounts Theory Problems and Solutions: Rathman P V And Raju
    D R

Syllabus with Effect From:June-2019

  • Paper Code: UB02CCOM52
  • Title Of Paper: Business Organisation and Management – II
  • 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 Directing and Leadership
(A) Directing: Meaning and Definition, Elements, Importance, Principles of
Direction.
(B) Leadership: Meaning and Definition, Nature, Importance, Style of
leadership : Autocratic, Democratic, Free rein, Quality of a good leader.		 25%
II Motivation and Communication
(A) Motivation: Concept, Importance, Theories of Motivation : Maslow Theory,
Herzberg Theory, McGregor’s Theory.
(B) Communication: Concept, Importance, Process, Types of communication,
Barriers of communication, Measures for Effective Communication.		 25%
III Introduction to Human Resource Management
Concept, Objectives, Functions : Managerial & Operational, HR Planning –
Concept & Process, HR Policies- Meaning & Development.		 25%
IV Employer & Employee Relations
Meaning, Parties, Importance, Trade Union- Functions & Problems, Industrial
Disputes- Meaning, Causes & Preventive measures. Collective Bargaining-
Meaning & Process.		 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: UB02CCOM53
  • Title Of Paper: Business Mathematics & Statistics – II
  • 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 Permutations and Combinations
Meaning, Fundamental Principles of Counting,
Theorem based (without proof) on permutation and combination,
Permutations when repetition is allowed, Circular permutations,
Examples of Permutation and combination.		 25%
II Co-ordinate Geometry
Cartesian Co-ordinate System,
Distance between two points, slope of line, slopes of Parallel and perpendicular
lines,
Equations of a line for:
– Two Pint Form – Point Sloe form – Intercept form – Two Intercept Form		 25%
III Linear Programing Problem
LPP: Meaning, nature, limitations of LP, uses of LP, Definitions: solution,
constrains, BFS, FS, objective functions solution of LPP by Graphical Method
-Transportation Problem – N-W corner rule, Matrix Minima Method, Vogel’s
Approximation Method (Including unbalanced problem)		 25%
IV Derivatives and Applications of derivatives
Derivatives of explicit, Composite and implicit functions, Derivatives of
exponential and arithmetic functions, Rules of differentiation (without proof),
Higher order derivatives, maxima and minima of a function in economic theory
(demand, supply, consumption, revenue and cost function), Equilibrium price.		 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: UB02DCOM51
  • Title Of Paper: Advanced Accounting – III
  • Total Credit: 3

OBJECTIVE:

To enable the students to acquire the basic knowledge of the Issue and Redemption of Preference Shares and Debentures, Accounting Standards and Accounting Ratio.

Unit Description of Detail Weighting(%)
I Redemption of Preference Shares and Issue Bonus Shares
Redemption of Preference shares: Procedure, Provision of Companies Act 1956.
Accounting entries, Balance Sheet after redemption of Preference Shares. Issue of
Bonus Shares: Guidelines, Sources, Accounting Entries. Combined examples of
redemption of Preference shares and Issue of Bonus Shares (Excluding quantum
Bonus)		 25%
II Issue and redemption of Debentures
Examples based on Accounting entries of issue and redemption of debenture
Writing of debenture discount Redemption of Debentures (Including purchase of
own debenture and conversion of debenture into shares) Debenture Redemption
Fund Method.		 25%
III Accounting Standards
Concept of Accounting Standards, Utility of Accounting Standards,
Procedure for issue of Indian Accounting Standards. Accounting Standards AS 1
(Disclosure of Accounting Inventories) AS 2 (Valuation of Inventors) AS 6
(Depreciation Accounting)		 25%
IV Accounting Ratio
Classification of Accounting Ratio, Advantages & Limitations of Accounting
Ratio.
Computation and interpretation of the following ratios (Based on Balance Sheet of Two Years)
(1) Gross Profit Ratio
(2) Net Profit Ratio
(3) Operating Ratio
(4) Stock Turnover Ratio
(5) Current Ratio
(6) Liquid Ratio
(7) Debtors Ratio
(8) Debt-Equity Ratio
(9) Return on capital employed
(10) Return on shareholders fund
(11) Earning per share		 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: UB02DCOM52
  • Title Of Paper: Advanced Accounting – IV
  • Total Credit: 3

OBJECTIVE:

To enable the students to acquire the basic knowledge of the Valuation of Good will and Equity Shares, Fire Claim and Accounting for General Insurance Companies.

Unit Description of Detail Weighting(%)
I Valuation of Goodwill
Goodwill: Definition, factors affecting goodwill, Need for valuation of goodwill,
Methods of Valuation of Goodwill, Examples on valuation of Goodwill,
Methods – Average Profit Method and Super Profit Method.		 25%
II Valuation of Equity Share Shares
Need for valuation of shares, factors affecting value of shares, Examples of
valuation of shares, Methods of valuation of shares – Intrinsic value, Yield value,
and Fair Value.		 25%
III Fire Claims
Introduction, Claim for loss of stock, Average Clause (Including Normal &
Abnormal stock). Claim for consequential loss.		 25%
IV Accounting for General Insurance companies
Introduction, Types of general Insurance, Explanation of terms related to
premium, claim, and commission. Preparation of Revenue Account (Fire &
marine Insurance only)		 25%

BASIC TEXT & REFERENCE BOOKS

  • Advanced Accountancy: Jain S P And Narang KL
  • Advanced Accountancy: P.C. Tulsian
  • Advanced Accountancy 2: S. N. Maheshwari & S. K. Maheshwari
  • Modern Accountancy: Mikharjee And Hanif
  • Advanced Accountancy: Shukla M. C. And Grawal T. S.

Syllabus with Effect From:June-2019

  • Paper Code: UB02GCOM51
  • Title Of Paper: Economics – II (Monetary Economics)
  • Total Credit: 3

OBJECTIVE:

This course exposes students tothe theory and functioning ofthe monetary and financial sectors of
the economy. It highlights the organization, structure and role of financial markets and institutions. It also discusses interest rates, monetary management and instruments of monetary control. Financial and banking sectors forms and monetary policy with special reference to India are also covered.

Unit Description of Detail Weighting(%)
I Money:

  • Concept, Definition, Functions and Classification of Money
  • Value of Money
  • Quantity Theory of Money-
    Fisher’s Transaction Theory

Milton Friedman’s Restatement of QTM

 25%
II Value of Money

  • Measurement of Value of Money: Index number, usefulness and limitations
    of index number
  • Inflation: Definition, Types of Inflationaccording to intensity, Causes of
    inflation- Cost Push and Demand Pull, Effects and Remedies.
  • A Model Business Cycle
 25%
III Banking:

  • Definition, Functions of Commercial Bank
  • Credit Creation Process
  • Central Bank:Functions, Instruments of Monetary Policy
 25%
IV Income and Employment

  • J.B.Say’s Law of Market
  • Keynesian Theory of Income and Employment
  • Concept of Investment Multiplier, Accelerator, Principle of Effective Demand
  • Liquidity Preference Theory
 25%

BASIC TEXT & REFERENCE BOOKS

  • Modern Economic Theory – H.L.Ahuja
  • Theory of Money – M.C.Vaish
  • Money, Banking, Public Finance and International Trade- D.M. Mithani

Syllabus with Effect From:June-2019

  • Paper Code: UB02SCOM51
  • Title Of Paper: Climate Change and Sustainable Development
  • 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 Pollution:

  • Causes and Effects of Air Pollution, Water Pollution, Soil Pollution, Marine
    Pollution and Noise Pollution
  • Role of an individual in prevention of pollution
  • Disaster management: Floods, Earthquakes, Cyclones and Landslides.
 25%
II Social Issues:

  • From unsustainable to sustainable development
  • Urban problems related to energy.
  • Water conservation, Rainwater harvesting and Watershed management
  • Resettlement and rehabilitation of people: It’s Problems and concerns.
 25%
III Climate Change:

  • Climate change, Global warming, Acid rain, Ozone layer depletion, nuclear
    accidents and nuclear holocaust.
  • Issues involved in enforcement of environmental legislation.
  • Public awareness
 25%
IV Human Population:

  • Population growth, Population Explosion.
  • Environment and Human Health.
  • Role of information technology in environment and human health.
  • Visit to a local area to document environmental assets as per guidelines.
 25%

BASIC TEXT & REFERENCE BOOKS

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