HNGU T Y Bcom Syllabus

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Download: Syllabus T Y Bcom (Eng)

Download: TY Bcom 1st Exam Info


[A] Course Inputs:-

[1] Management Accounting:

(i) Meaning, nature, scope and functions of management accounting.

(ii) Roll of management accounting in decision-making.

(iii) Management Accounting, Cost Accounting and Financial Accounting

(iv) Tools and Techniques of Management Accounting.

(v) Responsibility Accounting and Divisional   Performance Management (Only Concepts)

a. Meaning of responsibility accounting

b. Need for divisionalisation

c. Types of responsibility centers (Cost, Revenue, Profit & Investment)

[2] Financial Statement Analysis:

(i) Meaning and type of Financial Statements

(ii) Limitations of Financial Statements

(iii) Objectives and methods of financial statement analysis

(iv) Ratio analysis, classification of ratios

(v) Advantages and limitations of ratio analysis

(Excludes topics: Financial Statements from Ratios)

[3] Fund flow statement & Cash flow statement as per AS-3:

(Simple problems from given Balance sheets and other details)

[4] Marginal Costing:

(i) Meaning of marginal costing

(ii) Application and limitation of Marginal costing

(iii) CPV analysis

(iv) Limitations of CPV analysis

(v) Marginal costing as tool of decision-making.

(Simple example on make or buy and change of product mix should be taught to clear the application part of marginal costing.)

[5] Budgeting:

(i) Meaning of Budget and Budgetary Control

(ii) Merits and limitations

(iii) Budgeting process

(iv) Elements of a successful budgeting plan

(v) Types of Budget

(vi) Flexible budget and Cash budget (including examples)

(vii) Concept of Zero base budgeting

[6] Standard Costing:

(i) Meaning of Standard Cost and Standard Costing

(ii) Developing or setting standards & revision of standards.

(iii) How tight should standard be.

(iv) Advantages, limitations and application of Standard costing.

(v) Variance Analysis

a. Material Cost Variance

b. Material Price Variance

c. Material Usage Variance

d. Material Mix Variance

e. Labour Cost Variance

f. Labour Rate Variance

g. Labour Efficiency Variance

h. Labour Mix Variance


 [B] Structure of Question Paper (Total Marks: 70):-


Question No. UNIT Marks Note
1 (a) & (b) or 1 (a) & (b) 1 10 Theory
2 or 2 2 12 Example
3 or 3 3 12 Example
4 or 4 4 12 Example
5 or 5 5 12 Example
6 or 6 6 12 Example


2.   Business Statistics (Compulsory)


To acquaint the students with the basics of Statistics and to introduce to them the utility of statistical techniques in their day-to-day life as well as to cultivate the capabilities to judge and anticipate the trends in trade, commerce, industry and management.

Unit – 1

      Correlation and Regression:                                                                                                                  [16%]

Meaning and interpretation of co-efficient of correlation, study of correlation between two variables by scatter diagram. Calculation of r by Karl Pearson’s method from grouped and ungrouped data. Rank correlation – Spearman’s and Kendal’s measures. Probable error and interpretation of. Coefficient of determination. Concepts of regression, Principle of least squares, regression lines and regression co-efficient. Use of regression in forecasting.

Unit – 2

     Index Numbers:                                                                                                                                        [16%]

Meaning and uses; Methods of constructing price and quantity indices – Laspeyre’s, Paasche’s, Fisher’s, Dorbish Bowley’s and Marshal – Edgeworth’s index numbers, Cost of Living Index Number, Test of adequacy – Time and Factor reversal tests, Chain-base index number; Base shifting and Splicing; Consumer price index number, Problems in constructing index numbers.

Unit – 3

     Analysis of Time Series:                                                                                                                          [17%]

Causes of variations in time series data; Components of a time series; Decomposition – Additive and multiplicative models; Determination of trend – Moving averages method and method of least squares (including linear, second degree polynomial, and exponential trend); Computation of seasonal variations by the method of moving averages and seasonal indices by simple averages and ratio-to-moving average methods.

Unit – 4

     Matrices and Determinants:                                                                                                                  [17%]

Definition of a Matrix, Types of matrices – Row, Column, Null, Square, Identity, Diagonal, Symmetric and Skew-Symmetric matrix; Transpose of a matrix, Orthogonal matrix; addition subtraction and multiplication of matrices; Determinants and third basic properties (without proof); Calculation of Values of determinants up to third order, Singular and non-singular matrices; adjoin of a matrix; Finding inverse of a matrix through adjoin and elementary row or column operations; Solution of a system of linear equations (for two or three variables only) simple examples.




Unit – 5

     (A)  Interpolation and Extrapolation:                                                                                                   [10%]

Meaning of interpolation & extrapolation; its importance; Methods of interpolation & extrapolation – Newton’s method, Binomial expansion method and Lagrange’s method.

     (B)  Forecasting and Methods:                                                                                                                 [7%]

Forecasting – concept, types and importance; General approach to forecasting; Methods of forecasting; Forecasting demand; Industry Vs Company sales forecasts; Factors affecting company sales. Graphical method – Exponential smoothing method.

Unit – 6

     (A)  Co-ordinate Geometry:

Co-ordinates of a point, slope and intercepts of a line joining two points; equation of a straight line, Different forms of equation of a Straight Line –

(1)   y-y1         x-x1         (3)         y= mx + c
——– =  ——–
y1-y2       x1-x2

(2)  y-y1 = m(x-x1)          (4)         x  +  y

—     —  =  1

a       b

General equation of a Straight line and its slope and intercepts.

     (B)  Demographic Methods :                                                                                                                    [8%]

Meaning and scope of demography; Measurements of mortality – Crude death rate, Standardized death rate, Infant mortality rate; Complete life table and its main features, Use of life table; Measurements of fertility – Crude birth rate, general fertility rate, age-specific fertility rate, total fertility rate, gross reproduction rate, net reproduction rate.

  1. 3.   Paper-III Financial Systems and Indian Economic Problem

Unit – 1                                                                                                                                                             [20%]

     (A) Money: Functions; Alternative measures to money supply in India – their different components; Meaning and changing relative importance of each; High powered money – meaning and used; Sources of changes in high powered money.
     (B) Finance: Role of in an economy; Kinds of finance; financial system; Components; Financial intermediaries; Markets and instrument, and their functions.

Unit – 2                                                                                                                                                             [20%]

     Indian Banking System: Definition of bank; Commercial bank, importance and functions; Structure of commercial banking in India; Balance sheet of a bank; Meaning and importance of main liabilities and assets; Regional rural banks; Co-operative banking in India.

Unit – 3                                                                                                                                                             [30%]

     (A) Process of Credit Creation by Banks: Credit Creation Process; Determination of money supply and total bank credit.
     (B) Development Banks and Other Non-Banking Financial Institutions: Their main features; unregulated credit markets in India, main feature.

Unit – 4                                                                                                                                                             [10%]

     The Reserve Bank of India: Functions; Instruments of monetary and credit control; Main features of monetary policy since independence.



Unit – 5                                                                                                                                                             [10%]

     Population Problem: Demographic Theory, Reasons of Population explosion in India, Population policy. Effects of Population on Indian Economy.


Unit – 6                                                                                                                                                             [15%]

     Agricultural Economics: Nature and importance: Farm size, Productivity relations, Reasons of Lower Productivity in India, Institutional and Technological changes in Agriculture, Land Reforms, Rural credit.  Agricultural Marketing.

Unit – 7                                                                                                                                                             [15%]

     Industry : Industrial development during the Planning Period, Recent Industrial Policy, Growth and Problems of small scale industries, Role of Public Sector enterprises in India’s Industrialization.

  1. 4.   Paper-III Financial Market Operations and Financial Management [BOM]

Unit – 1   

     Introduction to financial market; Money Market: Instruments – Treasury bills, Certificate, Deposits, Commercial papers, primary and secondary market organization and working.
Capital Market: Primary and Secondary markets, New issue management public issue, right issue, private placement.

Unit – 2

     (1) Stock Exchange: Meaning, characteristics, function importance, management, membership.
     (2) Functionaries an stock exchange: Brokers, sub brokers, market markets, jobbers, portfolio consultants, institutional investors and NRIs.
     (3) Listing of securities: Procedure and legal requirements, types of transaction, types of speculative transactions, types of speculators, option or teji-mandi.  Major provisions of securities and contracts regulation Act.

Unit – 3

     (1) Financial management: Meaning of financial management, scope, function of finance, role of financial manager.
     (2) Capital structure: Features of good capital structures, factors affecting on capital structure, different types of capital structure, trading on equity with example.
     (3) Cost of capital: Significance of cost of capital, calculating cost of debt, preference share, equity capital and retained earnings (including example).

Unit – 4

     Capital budgeting – Meaning, importance, objectives, types, approaches to capital budgeting, decisions, techniques of capital budgeting – pay back method, average rate of return method, present value method (with examples)

Unit – 5

     Working capital – Concept, types of working capital, concept of operating cycle (with example) factors affecting working capital and sources of working capital.

Unit – 6

     Dividend: Dividend policies, factors affecting dividend decision, forms of dividend.

5.   Paper-III Business Regulatory Framework (Including Company Law)


Of this course is to provide a brief idea about the framework of Indian Business laws.


Unit – 1

     Law of Contract (1872):

Nature of contract, classification, offer and acceptance, capacity of parties to contract, free consent, consideration Legality of object, Agreement declared void, Performance of contract, Discharge of contract, remedies for Breach of Contract.

Unit – 2

     Sale of goods Act (1930):

Formation of contracts of sale, goods and their classification, price, conditions and warranties, transfer of property in goods, performance of the contract of sales, unpaid seller and his rights, sale by auction, hire purchase agreement.

Unit – 3

     Negotiable Instrument Act (1881):

Definition of negotiable instruments, features, promissory note, bill of exchange & cheque. Holder and holder in the due course, crossing of cheque, types of crossing, negotiation, dishonor and discharge of negotiable instrument.

Unit – 4

     (A) The Consumer Protection Act (1986):
Salient Features, Definition of consumer, Grievance redressal machinery.
     (B) Foreign Exchange Management Act (2000):
Definitions and main provision.

Unit – 5

     Company Act (1956):

Corporate personality, Kinds of Company, Promotion and Incorporation of company – Memorandum and Articles of Association, Prospectus, Share Capital – Transfer and Transmission of shares.

Unit – 6

     Industrial Acts: Major provisions of –

     (A) Factories Act:
Definition of factory management procedure objects of Act of woman health, safety and welfare.
     (B) Industrial Disputes Act:
Objects of Act, definition of industrial disputes, machinery for prevention and settlement of disputes.

  1. 6.   Paper-III Commercial Communication in English

1. To develop advanced-level skills writing in business situation.
2. To develop skills of drafting advertisements.
3. To develop comprehension of stock exchange reports.
4. To develop ability of drafting speeches.

Brief of the syllabus:

Section : I Marks
(1)    Report Wring 10
(2)    Drafting of Advertisement 10
(3)    Comprehension of stock-exchange report 10
(4)    Drafting of speeches 10


Section : II
             Prescribed Text Book 30


Details of the syllabus :
     (I)    Report writing (Business report : Report by individuals and committees on the following topics) :
(a) Extension of business
(b) Functioning of a firm
(c) Accidents
(d) Decline in the sales of a product
(e) Starting of a new business
(f) Grievances of workers
(g) Inquiry into charges of mismanagements
     (II)    Drafting of advertisements :
                (a) Drafting of advertisement in  not more than 25 words on commercial products.
(b) Drafting of advertisement in not more than 25 words on promotion of sales.
(III)    Comprehension of daily and weekly stock-exchange report.
    (IV)    Drafting of speeches for the following:
             (a) Proposing a vote of thanks.
(b)Introducing the chief guest at a function.
(c) Speech at a farewell function.
(d) Canvassing at a union election meeting.
(e) Speech at a condolence meeting.


Sections Subsections Choice Marks
Section 1 : (i)  A general question NOT on the WRITER of the work but on the under study. 1 out of 3 10
(ii) TWO short notes on characters or important incidents in the story, theme of title. 2 out of 5 10
Section 2 : Prepare a questionnaire to survey on the socio-economic conditions. 1 out of 3 10
Section 3 : Business reports: Individual OR Committee report. 1 out of 2 10
Section 4 : Draft a news report.  1out of 3 10
Section 5 : Draft a speech of about 125 words. 1 out of 3 10
Section 6 : Read the following market report and answer the questions given below. 5 mandatory questions. 10



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