SYLLABUS FOR FOUNDATION COURSE IN ENGLISH FOR BA / B.Com SEM 1&2 (REGULAR STUDENTS) FOR THE ACADEMIC YEARS- 2019-20, 2020-21 & 2021-22.

WRITTEN AND SPOKEN COMMUNICATION SKILLS (W&S)

Semester 1

Total credit- 03: 03 hours per week TEXT—The Spectrum (Macmillan) *Prose: 1. On Saying Please 2. Go Kiss the World 3. The Night Train at Deoli

*Poetry: 1. Sonnet 116 2. All Things Will Die 3.. Still I Rise

* Functional Writing.

1. Writing Business E- Mails. (Enquiries, Replies and orders) 2. Dialogue Writing. (Inter-Personal Conversation: Congratulating and Responding to congratulations; Compliments; Appreciation; Encouragement; Asking for, giving and refusing permission) 3. Paragraph Writing: The teachers and question- setters are instructed to strictly adhere to the paper style and the distribution of marks. Distribution of Marks for the University Exams:

1) Short answer type questions from poems only 10 marks

5 out of 7 (answer in about 2 to 3 sentences) 2) Long answer questions from prose only (1/2) 12 marks 3) Business E- Mails (1/2) 12 marks 4) A- Dialogue Writing (1/2) (8 marks) 16 marks B- Paragraph Writing (1/2) (8 marks)

---------------------------- TOTAL 50 marks

LANGUAGE THROUGH LITERATURE (LTL) SEMESTER 1

Total credit- 03: 03 hours per week

TEXT—Prelude (ORIENT BLACKSWAN)

Chapters to be studied / referred *Prose:

1. The Homecoming 2. Playing the English Gentleman 3. Indra Nooyi : A Corporate Giant *Poetry:

1. The Village Schoolmaster 2. If - 3. My Grandmother`s House *Grammar:

1. Articles 2. Prepositions *Communication Skills:

1. Paragraph Writing 2. Introduction to Soft Skills

The teachers and question- setters are instructed to strictly adhere to

the paper style and the distribution of marks. Distribution of Marks for the University Exams: 1) Short answer type questions from poems only 5/ 7 10 marks (Answer in about 2 to 3 sentences)

2) Long answer questions from prose only (1/2 ) 12 marks

3) A. Paragraph Writing 08 marks (To be asked from the exercise of Chapter 13, Question – 3) (1/3)

B. An Essay relating to the Soft Skills i.e. Leadership, Teamwork, Time 12 marks Management, Goal Setting (1/2) 4) Grammar: (08/10) (to be asked from the exercises of the prescribed chapters) 8 marks

--------------------------- TOTAL 50 marks

Veer Narmad South Gujarat University Syllabus Effective for 2019-20

F. Y. B. Com. Semester -1

Subject: Business Economics Objective: Objective of this syllabus is to introduce the First Year Students of Commerce faculty with various concepts of Micro Economics and its application in decision making for business. Unit:1 Introduction 25%

1.1 Business Economics- Meaning, Characteristics and Scope 1.2 Basic Concepts of Business Economics- Opportunity Cost Concept, Incremental Cost Concept

Equi-marginal Concept, Discounting Concept and Time Perspective Concept 1.3 Goals of Firm (a) Economic Goals - Profit Maximization-Shareholders Wealth Maximization - Growth of the

Firm - Sales Maximization - Long Run Survival (b) Non-Economic Goals - Political Power, Prestige - Social Responsibility and Welfare - Goodwill of employees

Unit-2 Demand Analysis 25%

2.1 Demand – Meaning, Types, Law of Demand - Demand Function and Determinants of demand.

2.2 Elasticity of demand – Meaning, Types, Methods of Measurement (Numerical Calculation through percentage method only)

2.3 Demand Estimation and Forecasting – Meaning, Significance, Methods (survey and Trend methods), Criteria for an ideal method of demand forecasting.

Unit-3 Supply Analysis and Production Function 25%

3.1 Supply- Meaning, Law of Supply, Elasticity of Supply – Meaning and Types with Diagram

3.2 Production Function- Meaning, Short Run and Long Run Production Function-Law of Returns - Law of Variable Proportion- Economies and Diseconomies of Scale

Unit-4 Cost and Revenue Analysis 25%

4.1 Concept of Costs: Historical Cost, Replacement Cost, Accounting Cost and Economic Cost Direct and Indirect Cost, Opportunity Cost, Incremental Cost, (only Definition) Total Cost, Average Cost and Marginal Cost - Behaviour of Cost Curves in Short Run and Long Run

4.2 Total Revenue (TR), Average Revenue, Marginal Revenue – their relationship –

Revenue Curves in Different Market Structure

New added

New added

New added

સેિમ ટર ૧

એકમ ૧ ધધંાક ય અથશા ૨૫%

૧.૧ ધધંાક ય અથશા - અથ, લ ણો અને કાય ે

૧.૨ ધધંાક ય અથશા ના ં ળૂ તૂ યાલો : વૈક પક ખચનો યાલ, ૃ નો યાલ,

સમ- સીમાતંનો યાલ, વટાવનો યાલ, સમય પ ર ે યનો યાલ.

૧.૩ પઢે ના ંહ ઓુ

(અ) આિથક હ ઓુ :

નફા મહ મીકરણ, પઢે ઓની ૃ , શેર હો ડરની સપંિત ુ ંમહ મીકરણ, પેઢ ઓની

ૃ , વેચાણ મહ મીકરણ, લાબંાગાળા ુ ંઅ ત વ.

(બ) બન આિથક હ ઓુ :

રાજક ય સ ા, િત ઠા, સામા જક જવાબદાર અને ક યાણ, કમચાર ઓની િત ઠા.

એકમ ૨ – માગં િવ લષેણ ૨૫%

૨.૧ માગં – અથ, કાર, માગંનો િનયમ, માગં િવધેય અને માગંના િનણાયક પ રબળો

૨.૨ માગંની ૂ ય સાપે તા – અથ, કારો, માપવાની પ ધિત ( કડાક ય ગણતર

મા ટકાવાર પ ધતથી).

૨.૩ માગંનો દાજ અને માગં આગાહ - અથ, મહ વ, પ ધિતઓ (મોજણી અન ેવલણ

પ ધિત), માગં આગાહ ના આદશ પ ધિતના ંધોરણો.

એકમ ૩ રુવઠા િવ લષેણ અને ઉ પાદન િવધેય ૨૫%

૩.૧ રુવઠો: અથ, રુવઠાનો િનયમ , રુવઠાની ુ ય સાપે તા –અથ અને તેના ં

કારો આ ૃિત સ હત.

૩.૨ ઉ પાદન િવધયે – અથ, ુંકાગાળા ુ ંઅને લાબંાગાળા ુ ંઉ પાદન િવધેય,

વળતરના િનયમો, ઉ પાદનનો બન માણસરનો િનયમ, કદના લાભાલાભ.

એકમ ૪ ખચ અને આવક િવ લેષણ ૨૫%

૪.૧ ખચના યાલો- ઐિતહાિસક ખચ, ફરબદલી ખચ, એકાઉ ટ ગ ખચ અને આિથક

ખચ, ય અને પરો ખચ, વૈક પક ખચ, ૃ ખચ ( ફ ત યા યા), ુલ ખચ,

સરરાશ ખચ અને સીમાતં ખચ, ુંકાગાળાના ંખચ અને લાબંાગાળાના ંખચના ંવ ો.

૪.૨ ુલ આવક, સરરાસ આવક, સીમાતં આવક- તમેની વ ચનેા સબંધો- ુદા ુદા બ રોમા ં

આવક વ ો..

Selected References:

1. Joel Dean, Managerial Economics, Prentice Hall, Englewood Cliffs, N. J.

2. Spencer M. H. and Siegelman, Managerial Economics, Richard Irwin – 1964

3. Graham P, Managerial Economics, Adission – Wisely Publishing Co. Massachusetts, 1980.

4. G. S. Gupta, Managerial Economics, Tata Mc Graw Hill

5. H. L. Ahuja – Business Economics, S. Chand & Co, New Delhi.

6. Dr. Raj & Prof. Kuldip Gupta, Business Economics, Application and Analysis, UDH Books

7. ો. ર ચાડ લ સી, વા તવદશ અથશા (ભાગ -૧ અને ૨), િુનવસ ટ થં િનમાણ બોડ

8. બોમલ, અથશા ના િસધાતંો અને કયા મક ૃ થકરણ, િુનવસ ટ થં િનમાણ બોડ

9. ો.એચ. ક. િ વેદ , અથશા ના િસધાતંો – ુ ય અને વહચણી, િુનવસ ટ થં િનમાણ બોડ

10. ો. આર. ક. અમીન, ૂ યના િસધાતંો િુનવસ ટ થં િનમાણ બોડ

Veer Narmad South Gujarat UniversityFirst Year B.Com.

Semester - 1Course Code - CE 120 A

Statistics for Business Paper - I (Syllabus effective from Academic Year 2011-12 and onward)

Sr.No.

Course Inputs (As per UGC Model Curriculum)

Weightage

Unit 1 CALCULUS: (a) Rules for taking limit of a function(b) Definition and rules (without proof) of differentiation, derivatives of a composite and implicit functions, second order derivative, Maxima and Minima of a function and it’s application to problems relating to business, commerce and economics.

20 %

Unit 2 ANALYSIS OF CATEGORICAL DATAMeaning of categorical data, consistency of categorical

data, independent and association of attribute, various measures of association for classified data. (2x2 and 2xn)

20 %

Unit 3 PROBABILITY:Revision of probability. Conditional probabilities. Concepts of a prior and posterior probability Bays theorem and its application.

30 %

Unit 4 STATISTICAL QUALITY CONTROLControl Charts:Importance of statistical methods on industrial research and practice. Concept of statistical quality control (S.Q.C.) for variables and advantages. General theory control charts. Specification limits tolerance limits modified control limits and their inter relationship.Control charts for variable : X and R charts.

30 %

Books : Pavate D.C. Bhagwat : The Element Calculus : Popular Prakshan, BombayGupta S.P. : Statistical Method : S.chand & Co., New Delhi.Rohtgi V.K. : An introduction to probability theory and mathematical statistics : Wiley Estem Ltd.Sancheti D.C. Kapoor V.K : Statistics : Sultan chand & sons, New Delhi.Grant E.L. : Statistical Quality Control : Me Graw Hill Books Co.

VEER NARMAD SOUTH GUJARAT UNIVERSITY

First Year B.Com.

Semester – 1

Course Code- CC 105 A

Financial Accounting – 1

(Syllabus Effective from Academic Year 2020-21 onwards)

Objectives:

1. To make students understand basic concepts, theories and principles of accounting.

2. To make students aware of accounting systems followed in different types of businesses.

Unit Course Contents Weightage

1. Theoretical Framework (Theory)

i. Accounting as an Information System, the users of financial

accounting information and their needs, qualitative characteristics,

functions, advantages and limitations of accounting information.

information system, branches of accounting, basis of accounting a

( cash basis and accrual basis).

ii. The nature of financial accounting principles, concepts and

conventionsnamely entity, money measurement, going concern, cost,

realization, accruals, periodicity, consistency, prudence (conservatism),

materiality and full disclosures.

20%

2. Sale or Conversion of Partnership Firm to a Limited Company

(Practical)

25%

3. Structure of Balance Sheet as per Companies Act 2013 (Theory &

Practical)

i. Introduction, meaning, definition , Purposes/ objectives of

Preparation of Balance Sheet , Limitations of Balance Sheet

ii. Coverage of Balance Sheet : Equity & Liabilities(Shareholder's

funds, Share application money pending allotment, Non-Current

Liabilities and Current Liabilities) and Assets ( Non-Current Assets

and Current Assets), Contingent Assets and Contingent Liabilities

25%

4. Branch Accounting(Theory& Practical)

Concept of Dependent Branches: accounting aspects; debtors system,

stock and debtors system, branch final accounts system and whole sale

basis system.

30%

5 Fieldvisit/ Project: Visit to a Branch of departmental store etc.to

explore accounting system followed to record transactions etc..

Note: Practical problems shall not exceed 70% of total weightage.

Suggested Readings:

1. Gupta. R. L and Radhaswamy M. : Financial Accounting; Sultan Chand and Sons,

NewDelhi.

2. Mongo J. R., Ahuja Girish and SehgalAshok : Financial Accounting ; Mayur PaperBack,

Noida.

3. Shukla M. C., Grewal T. S. and Gupta S. C. : Advanced Accounts; S. Chand & Co.New

Delhi.

4. Compendium of Statement and Standards Accounting : The Institute of

CharteredAccountants of India, New Delhi.

5. Agarwala A. N. Agarwala K. N. : Higher Science of Accountancy;

KitabMahal,Allahabad

6. Rathnam&Hanumanta : Advanced Accounting ; KitabMahal - Agra

7. HarishikeshChakravorty : Advanced Accounting ; Oxford University Press.

8. B. D. Agrawal, Financial Advanced Accounting Vol. I &II ; Premier Pub. Book Co.

Delhi.

9. Xavier : Advanced Accountancy ; Tata McGraw Hill.

10. Ashok Sehgal& Deepak Sehgal : Financial Accounting ; Taxman Publications.

11. S. K. Bhattacharya : Accounting for Management ; Vikas Publisher.

12. Accounting Standards: Taxmann Publications, New Delhi

13. Das Gupta:Indian and International Accounting Standards, Sultan Chand & Sons,

NewDelhi

1

VEER NARMAD SOUTH GUJARAT UNIVERSITYF.Y.B.COM.-Semester I

Course Code – CC – 110 ABusiness Administration Paper - I

(Syllabus effective from Academic Year 2017-18 and onward)

Unit 1. Administration :- (20%)

Meaning , Definitions, Characteristics and Importance, Managerial Roles,Management Thoughts of Henry Fayol and Taylor (Preliminary Concept).

Unit 2 Planning : (20%)

Meaning, Definitions, Types, Importance. Strategic Planning : Meaning, Concept.Decision Making: Meaning, Types, Process.

Unit 3 Organisation: (20%)

Concept and Procedure, Meaning of Centralization and Decentralization - itsadvantages and disadvantages, Span of Control.

Unit 4 Control : (20%)

Meaning and Concept of control Methods: Break- Even- Point (Theory only),Budgetary Control, Zero Base Budget, PERT, CPM.Method.

Unit 5 Entrepreneurship Development: (10%)

Meaning, Characteristics-needs for Ent.Deve.- Process of Ent.devel Role of Start-up in Entrepreneurship Devel.

Unit 6 Case Study (10%)

Veer Narmad South Gujarat UniversityFirst Year B. Com.

Semester - 1Course Code - FC 130 A

Environmental Studies Paper – I(Syllabus effective from Academic Year 2011-12 and onward)

Sr. No.Course Inputs (As per UGC Model

Curriculum)Weightage

Unit 1 The Multidisciplinary Nature of Environmental Studies

Unit 2 Natural Resources

Unit 3 Ecosystems

Unit 4 Biodiversity

Unit 5 Field Work (for Assignments Only)

TEXT PRESCRIBED :

Textbook of Environmental Studies for Undergraduate Courses by Erach Bharucha (Universities Press)

DISTRIBUTION OF MARKS

Que. 1. Objective type questions (10 out of 10). 10 Marks

Que. 2. Short-Answer questions (4 out of 6). 12 Marks

Que. 3. Short-Notes (2 out of 4). 16 Marks

Que. 4. Essay type question (1 out of 2). 16 Marks

Que. 5. Essay type question (1 out of 2). 16 Marks

TOTAL : 70 Marks

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Sr. No.Course Inputs (As per UGC Model

Curriculum)Weightage

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Unit 2 p\ikZ(tk s>siFni[

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VEER NARMAD SOUTH GUJARAT UNIVERSITYF.Y.B.COM. Semester – ICourse Code - CE 125 D

Elements of Banking & Insurance Paper-I(Syllabus effective from Academic Year 2017-18 and onward)

Objectives: To impart to the students the elementary knowledge of terminology,concepts, definitions, procedures and principles in Banking andInsurance.

Elements of Banking

Unit 1 Definition of Banking, Structure of Indian Banking; RBI-Objectives, Commercial Banks – Scheduled & Non-ScheduledBanks, Traditional and Non-traditional functions of moderncommercial banks.

(25%)

Unit 2 Co-Operative Banks – Meaning, Features, Three tier structure,Functions, Weaknessess, Difference between Commercial andCo-operative Banks.

(25%)

Elements of Insurance

Unit 3 Meaning of Insurance, Definition of Insurance Concept,Importance of Insurance, Functions of Insurance, Principles ofInsurance & their application in life, Marine & Fire Insurance.

(25%)

Unit 4 Life Insurance - Definition of Life Insurance, Advantages of LifeInsurance, Essential Features of Life Insurance, Procedure oftaking Life Policy, Brief Introduction of Whole life policy andendowment policy, procedure for the settlement of claims,nomination and assignment, annuity Mediclaim.

(25%)

List of Books Recommended.

1. Banking in India, by Panandikar S.G. Orinet Longmans Ltd., Kolkatta-132. Fundamentals of Banking Theory and Practice, by Basu A.K.3. Theory and Practice of Banking,by Bedi H.L.Ayyar G.S.Shenoy H.P.Subramanian N.V. Jeevandeep Prakashan, Bombay-4000044. Principles of Banking, by Garg K.N. Kitab Mahal, Allahabad5. Elementary Banking, by Sheldon, Mcdonald & Evans.6. Birt)y b[>k)g kin*n an[ Äyvhir- l[Kk : T[nn a[m.a[l.an&.v[lvn D).a[s.y&(nv(s<T) g\>Y (nmi<N bi[D<,amdivid.7. b[>k)g kin*n an[ Äyvhir- l[Kk: civli mil(vyi, {si]riOT^ y&(nv(s<T) b[>k)>g a[si[(sa[Sn}8. Insurance Principles and Practice, by R.S.Sharma9. Insurance Principles, Practice and Registration, by M.K.Ghosh & A.N.Agrawal10. Life Insurance in India, by P.A.S.Mani11. Life Insurance, by Prof.O.S.Gupta12. v)mini (sÜi>ti[, - l[Kk- (#iv[d) vCrijin)13. Fundamentals of Insurance by P.K. Gupta, Himalaya Publications.14. Principles and Practice of Insurance by M.N. Mishra, S.N. Chand Company.15. Elements of Banking and Insurance-Jyotsna Sothi, Nishwan Bhatia.

VEER NARMAD SOUTH GUJARAT UNIVERSITY

First Year B.Com.

Semester – 2

Course Code- CC 205 A

Financial Accounting – 2

( Syllabus Effective from Academic Year 2020-21 onwards )

Objectives:

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 Course Contents Weightage

1. Consignment Accounts (Practical & Theory)

Introduction to Consignment, Difference between Sale and

Consignment, Terms used in consignment like Proforma Invoice,

Normal & Abnormal Loss, Valuation of Closing Stock, General & Del

Credere Commission etc., Procedure for Consignment Transactions,

Accounting treatment i.e. Journal entries as well as Ledger accounts in

the books of consigner and consignee

30%

2. Joint Venture(Practical)

Introduction, meaning, features of Joint Venture, Difference between

Partnership and Joint Venture, Methods of keeping accounts i.e. When

a separate set of books is kept for a Joint Venture and when no separate

set of books is kept for the Joint Venture

25%

3. Hire Purchase System(Practical& Theory)

Introduction, Nature of Hire Purchase Agreement, Special features of Hire

Purchase Agreement, Terms used in Hire Purchase Agreements (namely hire

vendor, hire purchaser, cash price, down payment, hire purchase installment

and hire purchase price), Accounting Treatment i.e. Journal Entries and

Ledger Accounts in the books of Hire Vendor and Hire Purchaser

25%

4. Accounting Standards (Theory)

Introduction, meaning and need for Accounting Standard, Accounting

Standard Board (ASB), Procedure for the issue of Accounting Standards,

Importance of Accounting Standards, List of Accounting Standards (AS),

Discussion of AS – 1: Disclosure of Accounting Policies ; AS - 2: Valuation

20%

of Inventories ; AS – 9 : Revenue Recognition ; AS – 10 : Fixed Assets

5 Practical: Visit any dealer/showroom to understand the concept of Hire

Purchase or Installment System

Note: Practical problems shall not exceed 70% of total weightage.

Suggested Readings:

1. Gupta. R. L and Radhaswamy M. : Financial Accounting; Sultan Chand and Sons, New

Delhi.

2. Mongo J. R., Ahuja Girish and SehgalAshok : Financial Accounting ; Mayur Paper Back,

Noida.

3. Shukla M. C., Grewal T. S. and Gupta S. C. : Advanced Accounts; S. Chand & Co. New

Delhi.

4. Compendium of Statement and Standards Accounting : The Institute of Chartered

Accountants of India, New Delhi.

5. Agarwala A. N. Agarwala K. N. : Higher Science of Accountancy; KitabMahal,

Allahabad

6. Rathnam&Hanumanta : Advanced Accounting ; KitabMahal - Agra

7. HarishikeshChakravorty : Advanced Accounting ; Oxford University Press.

8. B. D. Agrawal, Financial Advanced Accounting Vol. I &II ; Premier Pub. Book Co.

Delhi.

9. Xavier : Advanced Accountancy ; Tata McGraw Hill.

10. Ashok Sehgal& Deepak Sehgal : Financial Accounting ; Taxman Publications.

11. S. K. Bhattacharya : Accounting for Management ; Vikas Publisher.

12. Accounting Standards: Taxmann Publications, New Delhi

13. Das Gupta : Indian and International Accounting Standards, Sultan Chand & Sons, New

Delhi