Commerce

DEPARTMENT OF COMMERCE

History of Department of Commerce:

    Sarojini Naidu Vanita Maha Vidyalaya opened faculty of commerce department in June, 1973 with strength of 60 students in Inter and 30 students in B.Com.  
    Faculty was financed by the Exhibition Society up to 1st April 1978.  Government aided the section from 1st April 1978.  The growth of the department is presented below.
1.    Aided section opened in June 1973.
2.    M.Com in June 1988.
3.    Vocational Accountancy & Taxation in June 1989.
4.    2nd Unaided section in B.com June 1989.
5.    B.Com Computer Science in June 1997.
6.    Another B.Com Computer Science is added in June 2008.
7.    Started Commerce Lab in 2009.
8.    Commerce Computer Lab-1 with 60 Systems with Projector was opened in August 2009.
9.    Commerce Computer Lab-2 with 58 systems with Projector was established in July 2015.

Courses Offered:

1.    Intermediate

  • C.E.C
  • Accountancy & Taxation ( vocational )
  • Computer Science ( Vocational )

2.    U.G

  • B.Com ( General )
  • B.Com ( Computers )

3.    P.G 

  • M.Com ( Accounts


B.Com (General & Computers)
(w.e.f. 2016–2017) 
First Year Syllabus (CBCS)
Papers in B.Com (General)


FIRST YEAR
 SEMESTER-I
1.    English 
2.    Second Language 
3.    Financial Accounting - I 
4.    Business Economics 
5.    Business Organization 
6.    Information Technology
SEMESTER-II
1.    English
2.    Second Language 
3.    Financial Accounting - II 
4.    Managerial Economics 
5.    Principles of Management 
6.    Foreign Trade
SECOND YEAR 
SEMESTER-III
1.    Principles of Insurance 
2.    English 
3.    Second Language 
4.    Advanced Accounting 
5.    Income Tax-I 
6.    Business Statistics-I 
7.    Entrepreneurial Development & Business Ethics
SEMESTER- IV
1.    Practice of Life Insurance 
2.    English 
3.    Second Language 
4.    Corporate Accounting 
5.    Income Tax-II 
6.    Business Statistics-II 
7.    Financial Statement Analysis
THIRD YEAR 
SEMESTER-V
1.    Practice of General Insurance 
2.    Cost Accounting 
3.    Business Law 
4.    Banking Theory & Practice 
5.    Auditing 
6.    Computerised Accounting 
7.    Accounting Standards
SEMESTER-VI
1.    Regulation of Insurance Business 
2.    Managerial Accounting 
3.    Company Law 
4.    Financial Institutions & Markets 
5.    Commerce Lab 
6.    Advanced Managerial Accounting 
7.    Advanced Corporate Accounting

FINANCIAL ACCOUNTING - I


UNIT-I: ACCOUNTING PROCESS: Financial Accounting: Introduction – Definition – Evolution – Functions-Advantages and Limitations –Users of Accounting Information- Branches of Accounting – Accounting Principles: Concepts and Conventions- Accounting Standards– Meaning – Importance – List of Accounting Standards issued by ASB -– Accounting System- Types of Accounts – Accounting Cycle- Journal- Ledger and Trial Balance. (Including problems) 
UNIT-II: SUBSIDIARY BOOKS: Meaning –Types - Purchases Book - Purchases Returns Book - Sales Book - - Sales Returns Book - Bills Receivable Book - Bills Payable Book – Cash Book - Single Column, Two Column, Three Column and Petty Cash Book - Journal Proper.(Including problems) 
UNIT-III: BANK RECONCILIATION STATEMENT: Meaning – Need - Reasons for differences between cash book and pass book balances – Favourable and over draft balances – Ascertainment of correct cash book balance (Amended Cash Book) - Preparation of Bank Reconciliation Statement. (Including problems) 
UNIT-IV: RECTIFICATION OF ERRORS AND DEPRECIATION: Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning and Differences - Differed Revenue Expenditure. Errors and their Rectification: Types of Errors - Suspense Account – Effect of Errors on Profit. (Including problems) Depreciation (AS-6): Meaning – Causes – Difference between Depreciation, Amortization and Depletion - Objectives of providing for depreciation – Factors affecting depreciation – Accounting Treatment – Methods of depreciation: Straight Line Method - Diminishing Balance Method (Including problems) 
UNIT-V: FINAL ACCOUNTS: Final Accounts of Sole Trader: Meaning -Uses -Preparation of Manufacturing, Trading and Profit & Loss Account and Balance Sheet – Adjustments – Closing Entries.(Including problems) 
SUGGESTED READINGS: 
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Company. 
2. Principles & Practice of Accounting: R.L.Gupta&V.K.Gupta, Sultan Chand. 
3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers.
 4. Accountancy–I: Tulasian, Tata McGraw Hill Co.
 5. Introduction to Accountancy: T.S.Grewal, S.Chand and Co. 
6. Advanced Accountancy-I: S.N.Maheshwari& V.L.Maheswari, Vikas. 
7. Fundamentals of Financial Accounting: Deepak Sehgil, Tax Mann Publication. 
8. Financial Accounting: Jawahar Lal, Himalaya Publishing House.

 

BUSINESS ECONOMICS


UNIT-I: INTRODUCTION: Business Economics: Meaning - Nature – Characteristics - Importance and Role - Micro & Macro Economics - Scope - Objectives - Law of Diminishing marginal utility - Law of Equimarginal utility. 
UNIT- II: DEMAND ANALYSIS: Meaning – Function - Factors influencing Demand -Types of Demand -Demand Curve - Law of Demand –Exceptions to the law of demand-Elasticity of Demand: Concept - Types of elasticity of demand-price, income and cross Elasticity of Demand –measurement of elasticity—arc and point methods—Importance of various Elasticity of Demand 
UNIT-III: SUPPLY ANALYSIS: Law of Supply - Factors influencing Supply - Market Equilibrium- Consumer Surplus - Theory of Consumer behavior - Utility and indifference curve analysis. 
UNIT–IV: PRODUCTION ANALYSIS: Concept of Production –production function-Total Production - Marginal Production - Average Production –returns to a factor- Law of Variable Proportions - Law of Returns to Scale - Isocost – Isoquants - Economies and Dis-economies of Scale. 
UNIT-V: COST AND REVENUEANALYSIS: Theory of Cost - Concepts of Cost - Short run and Long run cost curves - Traditional and Modern Approaches -Revenue Curves–relationship between total marginal and average revenues- --Break Even Analysis—Meaning – Assumptions – Uses and Limitations. 
SUGGESTED READINGS: 
1. Business Economics: V. G. Mankar, Himalaya Publishing House 
2. Managerial Economics: Vanith Agrawal, Pearson Education 
3. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd. 
4. Business Economics : R. K. Lekhi, Kalyani Publishers 
5. Business Economics: D. M. Mithani, Himalaya Publishing House 
6. Business Economics: P. N. Chopra, Kalyani Publishers 
7. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers 
8. Managerial Economics: Varshney and Maheswari, Sultan Chand
 9. Business Economics: P. K. Mehta, Tax Mann Publication.

BUSINESS ORGANISATION


UNIT-1: FUNDAMENTAL CONCEPTS: Concepts of Business, Trade, Industry and Commerce - Classification - Relationship between Trade. Industry and Commerce - Nature of Business - Objectives of Business – Functions of Business- Social Responsibility of a business - Steps to Start an Enterprise 
UNIT-II: BUSINESS ORGANIZATION: Forms of Business Organization - Classification - Factors Influencing the Choice of Suitable Form of Organization - Sole Proprietorship – Meaning, Definition - Characteristics - Advantages and Disadvantages - Suitability of Sole Proprietorship - Partnership -Kinds of Partners - - Partnership Deed –- Meaning – Contents - Registration of Partnership Advantages and Disadvantages of Partnership - Suitability of Partnership - Limited liability partnership – Hindu Undivided Family - Meaning - Characteristics - Advantages and Disadvantages - Co-Operative Organization – Characteristics -Types of Co-Operative Societies - Limitations of Cooperatives. 
UNIT-III: FORMATION OF JOINT STOCK COMPANY: Joint Stock Company - Meaning - Definition - Characteristics - Advantages and Disadvantages - Kinds of Companies -Promotion - Stages of Promotion - Promoter - Characteristics - Kinds - Preparation of Important Documents - Memorandum of Association - Clauses - Articles of Association - Contents – Prospectus - Contents – Red herring Prospectus- Statement in lieu of Prospectus. UNIT-IV: SOURCES OF FINANCE: Industrial Finance - Long Term and Short Term Finance - Fixed and Working Capital Finance - Sources of Corporate Finance ( A brief introduction to Shares and Debentures, Retained Earnings, Underwriting, Inter Company Investments and Venture Capital, Angel Investors, lease, hire purchase, franchising) . 
UNIT V: STOCK EXCHANGE AND MUTUAL FUNDS: Stock Exchange, Functions — Working of Stock Exchanges, Mutual Funds –Importance, Functions, Types — Role of SEBI in Regulating Stock Exchanges and Mutual Funds in India 
SUGGESTED READINGS: 1. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers 
2. Business Organization: Sharma Shashi K. Gupta, Kalyani publishers.
 3. Organization & Management: R. D. Agarwal, McGraw Hill. 
4. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing House 
5. Business Organization & Management: C.R. Basu, Tata McGraw Hill 
6. Business Organization & Management: R. N. Gupta, S. Chand, 
7. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House 
8. Business Organization & Management: Uma Shekaram, Tata McGraw Hill 
9. Business Organization & Management: Niranjan Reddy & Surya Prakash, Vaagdevi publishers. 
10. Business Organisation and Management, Dr. Neeru Vasihth, Tax Mann Publications.

 

INFORMATION TECHNOLOGYM


 UNIT-I: INTRODUCTION: Introduction to computers - Generations of computers – An overview of computer system - Types of computers - Input & Output Devices. Hardware:Basic components of a computer system - Control unit – ALU - Input/output functions - Memory – RAM – ROM – EPROM - PROM and Other types of memory. 
UNIT-II: OPERATING SYSTEM (OS): Meaning - Definition & Functions - Types of OS - Booting process - DOS – Commands (internal & external) - Wild card characters – Virus & Hackers – Cryptography & cryptology Windows: Using the Start Menu –Control Panel – Using multiple windows – Customizing the Desktop – Windows accessories (Preferably latest version of windows or Linux Ubuntu). 
UNIT-III: WORD PROCESSING: Application of word processing - Menus & Tool Bars - Word processor – Creating – Entering - Saving & printing the document - Editing & Formatting Text - Mail Merge and Macros (Preferably latest version of MS Word or Libre Office Writer). 
UNIT-IV: SPREAD SHEET: Application of work sheet/spread sheet - Menus & Tool bars - Creating a worksheet - Entering and editing of numbers - Cell referencing - Worksheet to analyze data with graphs & Charts. Advanced tools: Functions – Formulae – Formatting numbers - Macros – Sorting- Filtering - Validation &Consolidation of Data (Preferably latest version of MS Excel or Libre Office Calc) 
UNIT-V: POWER POINT PRESENTATION: Application of Power Point Presentation – Menus & Tool bars – Creating presentations – Adding - Editing and deleting slides - Templates and manually creating presentation– Slide show – Saving - Opening and closing a Presentation –Types of slides - Slide Views - Formatting – Insertion of Objects and Charts in slides - Custom Animation and Transition (Preferably latest version of MS Power Point presentation - Libre Office Impress). Internet & Browsing:Services available on internet – WWW – ISP – Browsers. Multimedia: Application of multimedia – Images – Graphics-Audio and Video – IT security. 
SUGGESTED READINGS:
 1. Introduction to Computers: Peter Norton, McGraw Hill.
 2. Fundamentals of Information Technology: Dr. NVN Chary, Kalyani Publishers. 
3. Computer Fundamental: AnithaGoel, Pearson. 
4. Information Technology Applications for Business: Dr. S. Sudalaimuthu, Himalaya 
5. Introduction to Information Technology: ITL ESL, Pearson.
 6. Introduction to Information Technology: V. Rajaraman, PHI. 
7. Fundamental of Computers: Balaguruswamy, McGraw Hill. 
8. PC Software under Windows: Puneet Kumar, Kalyani Publishers. 
9. Information Technology and C language: Rajiv Khanna, New Age International. 
10. Fundamentals of Information Technology: Alexis Leon, Vikas Publishing House. 
11. Informational Technology: P. Mohan, Himalaya Publishing House. 
12. Information Technology: R. Renuka, Vaagdevi Publishers. 
13. OS-Linux Spoken Tutorials &Libre Office Spoken Tutorials by IIT Bombay. 
14. Fundamentals of Information Technology: Rajiv Midha, Tax Mann Publications. 

 

FINANCIAL ACCOUNTING-II


UNIT-I: BILLS OF EXCHANGE: Bills of Exchange - Definition- Distinction between Promissory note and Bills of exchangeAccounting treatment of Trade bills: Books of Drawer and Acceptor- Honour and Dishonour of Bills- Renewal of bills- Retiring of bills under rebate- Accommodation bills.(Including problems) 
UNIT-II: CONSIGNMENT ACCOUNTS: Consignment – Meaning – Features– Proforma invoice - Account sales – Del crederecommissionAccounting treatment in the books of the consignor and the consignee - Valuation of consignment stock –Treatment of Normal and abnormal Loss - Invoice of goods at a price higher than the cost price. (Including problems) UNIT-III: JOINT VENTURE ACCOUNTS: Joint Venture – Meaning –Features-Difference between Joint Venture and ConsignmentAccounting Procedure-Methods of Keeping Records for Joint Venture Accounts-Method of Recording in co-ventures books-Separate Set of Books Method- Joint Bank AccountMemorandum Joint Venture Account (Including problems) UNIT-IV: ACCOUNTS FROM INCOMPLETE RECORDS: Single Entry System – Meaning -Features–Difference between Single Entry and Double Entry systems -Defects in Single Entry System - Books and accounts maintained - Ascertainment of Profit - Statement of Affairs and Conversion method (Including problems) 
UNIT-V: ACCOUNTING FOR NON-PROFIT ORGANIZATIONS: Non- Profit Organziation – Meaning – Features – Receipts and Payments Account – Income and Expenditure Account – Balance Sheet(Including problems) 
SUGGESTED READINGS: 
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Co. 
2.Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons. 
3. Accountancy–I: Tulasian, Tata McGraw Hill Co.
 4. Accountancy–I: S.P. Jain & K.L Narang, Kalyani. 
5. Advanced Accountancy-I: S.N.Maheshwari&V.L.Maheswari, Vikas. 
6. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya Publishers. 
7. Financial Accounting: M.N Arora, Tax Mann Publications. 

 

MANAGERIAL ECONOMICS


 UNIT-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS: Characteristics of managerial economics – Nature and scope of managerial economics - Importance of managerial economics- Basic economic tools in managerial economicsmanagerial economist role and responsibility 
UNIT-II: DEMAND FORECASTING: Demand estimations for major consumer durables and non-durable products – Demand forecasting techniques: Statistical and Non-Statistical techniques. 
UNIT–III: MARKET ANALYSIS: Definition of market – Market structure (Perfect competition, Imperfect competition) – Price determination -Firms equilibrium in perfect competition, monopoly, monopolistic, oligopoly and duopoly
 UNIT-IV: MACRO-ECONOMICS FOR MANAGERS: National income – Concepts – Methods - Measurement of national income – GDP and GVA— Business cycles- nature –Phases – Causes—Inflation - Causes and control – Deflation and stagflation.
 UNIT-V: FISCAL AND MONETARY POLICY Fiscal Policy- deficits-budgetary deficit-primary deficit-revenue deficit-fiscal deficit-Objectives of FRBM Act - Monetary Policy- Objectives – Repo Rate- Reverse Repo Rate- CRR- SLRFinance Commission- role and objectives 
SUGGESTED READINGS:
 1. Managerial Economics: Craig H Peterson and Jain, Pearson education 
2. Managerial Economics: Gupta, Tata McGraw Hill 
3. Managerial Economics: Maheshwari and Gupta, Sultan Chand & Sons 
4. Managerial Economics: Dr. P.C. Thomas, Kalyani Publishers 
5. Managerial Economics: H.L. Ahuja, S. Chand and Company 
6. Managerial Economics: Mithani, Himalaya Publications 
7. Managerial Economics: R.L. Varshney and K.L. M Maheshwari, Sultan Chand 
8. Managerial Economics: P. Venkataiah and Surya Prakash, Vaagdevi Publishers 
9. Managerial Economics: P.L. Mehta, Tata McGraw Hill 
10. Managerial Economics: R.N. Chopra, Kalyani Publishers 
11. Managerial Economics: D.N. Dwivedi, Vikas Publishers 
12. Managerial Economics: Thomas, Maurice, Sarkar, Tata McGraw Hill 
13. Managerial Economics: YogeshMaheshwari, PHI Learning Pvt. Limited
14. Managerial Economics: P.K. Mehta, Tax Mann Pulications. 

 

PRINCIPLES OF MANAGEMENT


UNIT-I: INTRODUCTION Management - Meaning - Characteristics - Administration Vs Management - Scope of Management - Importance of Management - Functions of Management - Levels of Management - Skills of Management -- Leader Vs. Manager - Scientific Management - Meaning - Definition - Objectives - Criticism – Fayol’s 14 Principles of Management . 
UNIT-II: PLANNING Meaning - Definition - Characteristics - Types of Plans - Advantages and Disadvantages – Approaches to Planning - Management by Objectives (MBO) - Steps in MBO - Benefits - Weaknesses 
UNIT-III: ORGANIZING: Organizing-Meaning, Definition – Organization Meaning, Definition - Process of Organizing - Principles of Organization - Types of Organization - Formal and Informal Organizations - Line, Staff Organizations - Line and Staff Conflicts - Functional Organization - - Span of Management - Meaning - Determining Span - Factors influencing the Span of Supervision 
UNIT-IV: DELEGATION AND DECENTRALIZATION: Authority – Meaning - Delegation - Definition - Characteristics: - Elements - Principles, Types of Delegation - Importance of Delegation: - Factors Influencing Degree of Delegation - Barriers - Guidelines for Making Delegation Effective - Centralization - Meaning – Decentralization- Meaning - Difference between Delegation and Decentralization. 
UNIT-V: COORDINATION AND CONTROL: Meaning - Definition - Principles of Coordination – Importance- Process of Coordination-techniques of Effective Coordination - Control - Meaning - Definition – relationship between planning and control- Steps in Control – Types (post, current and pre-control) - Requirements for effective control. 
SUGGESTED READINGS: 
1. Principles and Practice of Management: R. S. Gupta, B. D. Sharma, W.S. Bhalla, Kaylani 2. Management: Stephen P. Robbins, Person 
3. Principles of Management: T Ramasamy, Himalaya Publication 
4. Principles of Management Concept: Rajeshviwanathan, Himalaya Publication 
5. Management Theory and Practices: P Subba Rao, Himalaya Publishing House 
6. Essential of Management: Harold Kontz, McGraw Education
 7. Principles of Management, Chandan JS, Vikas Publishers. 
8. Fundamentals of Management, Dr. Pradeep Kumar, S. Chand 
9. Principles of Management: Neeru Vasishth, Tax Mann Pulications. 

 

FOREIGN TRADE


UNIT-I: INTRODUCTION: Foreign Trade: Meaning and Definition - Types – Documents used-Commercial Invoice – Bills of Lading / Airway Bill – Marine Insurance Policy and Certificate – Bills of Exchange – Consumer Invoice – Customs Invoice – Certificate of Origin – Inspection Certificate – Packing List.
 UNIT-II: BALANCE OF TRADE AND BALANCE OF PAYMENTS: Introduction – Meaning - Components of BOT & BOP - Concept of Disequilibrium – Causes - Remedies for Correcting Balance of Payments in International Trade. 
UNIT-III: INDIAN TRADE POLICY: Importance and its Implementation – Current Export Policy and Import Policy. 
UNIT-IV: FOREIGN TRADE AND TRADE BLOCS: Growth - Significance of Foreign Trade – Merits - Demerits – Trade Blocs : Types – Preferential Trade Area, Free Trade Area, Customs Unions, Common Markets, Economic Unions, Monetary Unions, Customs and Monetary Unions, and Economic and Monetary Unions.
 UNIT-V: INTERNATIONAL ECONOMIC INSTITUTIONS: IMF: Objectives - Functions - World Bank: Objectives – Functions - Subsidiaries of World Bank – IMF Vs. IBRD; New Development Bank (NDB) – Objective Functions – Features – Membership – Shareholding, Criticism, Asian Infrastructure Investment Bank (AIIB) – Objective Functions – Features – Membership – Shareholding, Criticism; Trans-Pacific Partnership (TPP) - Objective Functions – Features – Membership – Shareholding, Criticism; UNCTAD: Aims – Features; WTO - Aims - Features – Agreements. 
SUGGESTED READINGS: 
1. International Marketing: Rathore & Jain, Himalaya Publishers.
 2. International Marketing: Kushpat S. Jain & Rimi Mitra, Himalaya Publishers 
3. International Economics: SSM Desai & Nirmal Bhalerao, Himalaya Publishers.
 4. International Business Environment & Foreign Exchange Economies: Singh & S. Srivastava,
 5. Foreign Trade and Foreign Exchange: O.P Agarwal & B.K. Chaudri, Himalaya Publishers 6. International Financial Markets & Foreign Exchange: Shashi.K.Gupta & Praneet Rangi, Kalyani 
7. International Economics: Theory & Practice: Paul R. Krugman, Pearson Publishers.

 

Papers in B.Com (Computers)

FIRST YEAR
 SEMESTER-I
1.    English 
2.    Second Language 
3.    Financial Accounting - I 
4.    Business Economics 
5.    Business Organization 
6.    Information Technology
SEMESTER-II
1.    English
2.    Second Language 
3.    Financial Accounting - II 
4.    Managerial Economics 
5.    Principles of Management 
6.    Management Information System
SECOND YEAR
SEMESTER-III
1.    Principles of  Insurance Business
2.    English 
3.    Second Language 
4.    Advanced Accounting 
5.    Income Tax-I 
6.    Business Statistics-I 
7.    Programming with C
SEMESTER-IV
1.    Practice of Life Insurance 
2.    English 
3.    Second Language 
4.    Corporate Accounting 
5.    Income Tax-II 
6.    Business Statistics-II 
7.    Objective Oriented Programming with C++
THIRD YEAR
SEMESTER-V
1.    Practice of General Insurance 
2.    Cost Accounting 
3.    Business Law 
4.    Banking Theory & Practice 
5.    Auditing 
6.    Computerised Accounting 
7.    E.Commerce
SEMESTER-VI
1.    Regulation of Insurance Business 
2.    Managerial Accounting 
3.    Company Law 
4.    Financial Institutions & Markets 
5.    Commerce Lab 
6.    Web Technologies 
7.    Relational Database Management System

FINANCIAL ACCOUNTING – I

UNIT-I: ACCOUNTING PROCESS: Financial Accounting: Introduction – Definition – Evolution – Functions-Advantages and Limitations –Users of Accounting Information- Branches of Accounting – Accounting Principles: Concepts and Conventions- Accounting Standards– Meaning – Importance – List of Accounting Standards issued by ASB -– Accounting System- Types of Accounts – Accounting Cycle- Journal- Ledger and Trial Balance. (Including problems) 
UNIT-II: SUBSIDIARY BOOKS: Meaning –Types - Purchases Book - Purchases Returns Book - Sales Book - - Sales Returns Book - Bills Receivable Book - Bills Payable Book – Cash Book - Single Column, Two Column, Three Column and Petty Cash Book - Journal Proper.(Including problems) 
UNIT-III: BANK RECONCILIATION STATEMENT: Meaning – Need - Reasons for differences between cash book and pass book balances – Favourable and over draft balances – Ascertainment of correct cash book balance (Amended Cash Book) - Preparation of Bank Reconciliation Statement. (Including problems) 
UNIT-IV: RECTIFICATION OF ERRORS AND DEPRECIATION: Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning and Differences - Differed Revenue Expenditure. Errors and their Rectification: Types of Errors - Suspense Account – Effect of Errors on Profit. (Including problems) Depreciation (AS-6): Meaning – Causes – Difference between Depreciation, Amortization and Depletion - Objectives of providing for depreciation – Factors affecting depreciation – Accounting Treatment – Methods of depreciation: Straight Line Method - Diminishing Balance Method (Including problems) 
UNIT-V: FINAL ACCOUNTS: Final Accounts of Sole Trader: Meaning -Uses -Preparation of Manufacturing, Trading and Profit & Loss Account and Balance Sheet – Adjustments – Closing Entries.(Including problems) 
SUGGESTED READINGS: 
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Company. 
2. Principles & Practice of Accounting: R.L.Gupta&V.K.Gupta, Sultan Chand. 
3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers.
 4. Accountancy–I: Tulasian, Tata McGraw Hill Co.
 5. Introduction to Accountancy: T.S.Grewal, S.Chand and Co. 
6. Advanced Accountancy-I: S.N.Maheshwari& V.L.Maheswari, Vikas. 
7. Fundamentals of Financial Accounting: Deepak Sehgil, Tax Mann Publication. 
8. Financial Accounting: Jawahar Lal, Himalaya Publishing House.

BUSINESS ECONOMICS


UNIT-I: INTRODUCTION: Business Economics: Meaning - Nature – Characteristics - Importance and Role - Micro & Macro Economics - Scope - Objectives - Law of Diminishing marginal utility - Law of Equimarginal utility. 
UNIT- II: DEMAND ANALYSIS: Meaning – Function - Factors influencing Demand -Types of Demand -Demand Curve - Law of Demand –Exceptions to the law of demand-Elasticity of Demand: Concept - Types of elasticity of demand-price, income and cross Elasticity of Demand –measurement of elasticity—arc and point methods—Importance of various Elasticity of Demand 
UNIT-III: SUPPLY ANALYSIS: Law of Supply - Factors influencing Supply - Market Equilibrium- Consumer Surplus - Theory of Consumer behavior - Utility and indifference curve analysis. 
UNIT–IV: PRODUCTION ANALYSIS: Concept of Production –production function-Total Production - Marginal Production - Average Production –returns to a factor- Law of Variable Proportions - Law of Returns to Scale - Isocost – Isoquants - Economies and Dis-economies of Scale. 
UNIT-V: COST AND REVENUEANALYSIS: Theory of Cost - Concepts of Cost - Short run and Long run cost curves - Traditional and Modern Approaches -Revenue Curves–relationship between total marginal and average revenues- --Break Even Analysis—Meaning – Assumptions – Uses and Limitations. 
SUGGESTED READINGS: 
1. Business Economics: V. G. Mankar, Himalaya Publishing House 
2. Managerial Economics: Vanith Agrawal, Pearson Education 
3. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd. 
4. Business Economics : R. K. Lekhi, Kalyani Publishers 
5. Business Economics: D. M. Mithani, Himalaya Publishing House 
6. Business Economics: P. N. Chopra, Kalyani Publishers 
7. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers 
8. Managerial Economics: Varshney and Maheswari, Sultan Chand
 9. Business Economics: P. K. Mehta, Tax Mann Publication.

 

BUSINESS ORGANISATION


UNIT-1: FUNDAMENTAL CONCEPTS: Concepts of Business, Trade, Industry and Commerce - Classification - Relationship between Trade. Industry and Commerce - Nature of Business - Objectives of Business – Functions of Business- Social Responsibility of a business - Steps to Start an Enterprise 
UNIT-II: BUSINESS ORGANIZATION: Forms of Business Organization - Classification - Factors Influencing the Choice of Suitable Form of Organization - Sole Proprietorship – Meaning, Definition - Characteristics - Advantages and Disadvantages - Suitability of Sole Proprietorship - Partnership -Kinds of Partners - - Partnership Deed –- Meaning – Contents - Registration of Partnership Advantages and Disadvantages of Partnership - Suitability of Partnership - Limited liability partnership – Hindu Undivided Family - Meaning - Characteristics - Advantages and Disadvantages - Co-Operative Organization – Characteristics -Types of Co-Operative Societies - Limitations of Cooperatives. 
UNIT-III: FORMATION OF JOINT STOCK COMPANY: Joint Stock Company - Meaning - Definition - Characteristics - Advantages and Disadvantages - Kinds of Companies -Promotion - Stages of Promotion - Promoter - Characteristics - Kinds - Preparation of Important Documents - Memorandum of Association - Clauses - Articles of Association - Contents – Prospectus - Contents – Red herring Prospectus- Statement in lieu of Prospectus. UNIT-IV: SOURCES OF FINANCE: Industrial Finance - Long Term and Short Term Finance - Fixed and Working Capital Finance - Sources of Corporate Finance ( A brief introduction to Shares and Debentures, Retained Earnings, Underwriting, Inter Company Investments and Venture Capital, Angel Investors, lease, hire purchase, franchising) . 
UNIT V: STOCK EXCHANGE AND MUTUAL FUNDS: Stock Exchange, Functions — Working of Stock Exchanges, Mutual Funds –Importance, Functions, Types — Role of SEBI in Regulating Stock Exchanges and Mutual Funds in India 
SUGGESTED READINGS: 1. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers 
2. Business Organization: Sharma Shashi K. Gupta, Kalyani publishers.
 3. Organization & Management: R. D. Agarwal, McGraw Hill. 
4. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing House 
5. Business Organization & Management: C.R. Basu, Tata McGraw Hill 
6. Business Organization & Management: R. N. Gupta, S. Chand, 
7. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House 
8. Business Organization & Management: Uma Shekaram, Tata McGraw Hill 
9. Business Organization & Management: Niranjan Reddy & Surya Prakash, Vaagdevi publishers. 
10. Business Organisation and Management, Dr. Neeru Vasihth, Tax Mann Publications.

 

INFORMATION TECHNOLOGY


 UNIT-I: INTRODUCTION: Introduction to computers - Generations of computers – An overview of computer system - Types of computers - Input & Output Devices. Hardware:Basic components of a computer system - Control unit – ALU - Input/output functions - Memory – RAM – ROM – EPROM - PROM and Other types of memory. 
UNIT-II: OPERATING SYSTEM (OS): Meaning - Definition & Functions - Types of OS - Booting process - DOS – Commands (internal & external) - Wild card characters – Virus & Hackers – Cryptography & cryptology Windows: Using the Start Menu –Control Panel – Using multiple windows – Customizing the Desktop – Windows accessories (Preferably latest version of windows or Linux Ubuntu). 
UNIT-III: WORD PROCESSING: Application of word processing - Menus & Tool Bars - Word processor – Creating – Entering - Saving & printing the document - Editing & Formatting Text - Mail Merge and Macros (Preferably latest version of MS Word or Libre Office Writer). 
UNIT-IV: SPREAD SHEET: Application of work sheet/spread sheet - Menus & Tool bars - Creating a worksheet - Entering and editing of numbers - Cell referencing - Worksheet to analyze data with graphs & Charts. Advanced tools: Functions – Formulae – Formatting numbers - Macros – Sorting- Filtering - Validation &Consolidation of Data (Preferably latest version of MS Excel or Libre Office Calc) 
UNIT-V: POWER POINT PRESENTATION: Application of Power Point Presentation – Menus & Tool bars – Creating presentations – Adding - Editing and deleting slides - Templates and manually creating presentation– Slide show – Saving - Opening and closing a Presentation –Types of slides - Slide Views - Formatting – Insertion of Objects and Charts in slides - Custom Animation and Transition (Preferably latest version of MS Power Point presentation - Libre Office Impress). Internet & Browsing:Services available on internet – WWW – ISP – Browsers. Multimedia: Application of multimedia – Images – Graphics-Audio and Video – IT security. 
SUGGESTED READINGS:
 1. Introduction to Computers: Peter Norton, McGraw Hill.
 2. Fundamentals of Information Technology: Dr. NVN Chary, Kalyani Publishers. 
3. Computer Fundamental: AnithaGoel, Pearson. 
4. Information Technology Applications for Business: Dr. S. Sudalaimuthu, Himalaya 
5. Introduction to Information Technology: ITL ESL, Pearson.
 6. Introduction to Information Technology: V. Rajaraman, PHI. 
7. Fundamental of Computers: Balaguruswamy, McGraw Hill. 
8. PC Software under Windows: Puneet Kumar, Kalyani Publishers. 
9. Information Technology and C language: Rajiv Khanna, New Age International. 
10. Fundamentals of Information Technology: Alexis Leon, Vikas Publishing House. 
11. Informational Technology: P. Mohan, Himalaya Publishing House. 
12. Information Technology: R. Renuka, Vaagdevi Publishers. 
13. OS-Linux Spoken Tutorials &Libre Office Spoken Tutorials by IIT Bombay. 
14. Fundamentals of Information Technology: Rajiv Midha, Tax Mann Publications. 

 

FINANCIAL ACCOUNTING-II


UNIT-I: BILLS OF EXCHANGE: Bills of Exchange - Definition- Distinction between Promissory note and Bills of exchangeAccounting treatment of Trade bills: Books of Drawer and Acceptor- Honour and Dishonour of Bills- Renewal of bills- Retiring of bills under rebate- Accommodation bills.(Including problems) 
UNIT-II: CONSIGNMENT ACCOUNTS: Consignment – Meaning – Features– Proforma invoice - Account sales – Del crederecommissionAccounting treatment in the books of the consignor and the consignee - Valuation of consignment stock –Treatment of Normal and abnormal Loss - Invoice of goods at a price higher than the cost price. (Including problems) UNIT-III: JOINT VENTURE ACCOUNTS: Joint Venture – Meaning –Features-Difference between Joint Venture and ConsignmentAccounting Procedure-Methods of Keeping Records for Joint Venture Accounts-Method of Recording in co-ventures books-Separate Set of Books Method- Joint Bank AccountMemorandum Joint Venture Account (Including problems) UNIT-IV: ACCOUNTS FROM INCOMPLETE RECORDS: Single Entry System – Meaning -Features–Difference between Single Entry and Double Entry systems -Defects in Single Entry System - Books and accounts maintained - Ascertainment of Profit - Statement of Affairs and Conversion method (Including problems) 
UNIT-V: ACCOUNTING FOR NON-PROFIT ORGANIZATIONS: Non- Profit Organziation – Meaning – Features – Receipts and Payments Account – Income and Expenditure Account – Balance Sheet(Including problems) 
SUGGESTED READINGS: 
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Co. 
2.Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons. 
3. Accountancy–I: Tulasian, Tata McGraw Hill Co.
 4. Accountancy–I: S.P. Jain & K.L Narang, Kalyani. 
5. Advanced Accountancy-I: S.N.Maheshwari&V.L.Maheswari, Vikas. 
6. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya Publishers. 
7. Financial Accounting: M.N Arora, Tax Mann Publications. 

 

MANAGERIAL ECONOMICS


 UNIT-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS: Characteristics of managerial economics – Nature and scope of managerial economics - Importance of managerial economics- Basic economic tools in managerial economicsmanagerial economist role and responsibility 
UNIT-II: DEMAND FORECASTING: Demand estimations for major consumer durables and non-durable products – Demand forecasting techniques: Statistical and Non-Statistical techniques. 
UNIT–III: MARKET ANALYSIS: Definition of market – Market structure (Perfect competition, Imperfect competition) – Price determination -Firms equilibrium in perfect competition, monopoly, monopolistic, oligopoly and duopoly
 UNIT-IV: MACRO-ECONOMICS FOR MANAGERS: National income – Concepts – Methods - Measurement of national income – GDP and GVA— Business cycles- nature –Phases – Causes—Inflation - Causes and control – Deflation and stagflation.
 UNIT-V: FISCAL AND MONETARY POLICY Fiscal Policy- deficits-budgetary deficit-primary deficit-revenue deficit-fiscal deficit-Objectives of FRBM Act - Monetary Policy- Objectives – Repo Rate- Reverse Repo Rate- CRR- SLRFinance Commission- role and objectives 
SUGGESTED READINGS:
 1. Managerial Economics: Craig H Peterson and Jain, Pearson education 
2. Managerial Economics: Gupta, Tata McGraw Hill 
3. Managerial Economics: Maheshwari and Gupta, Sultan Chand & Sons 
4. Managerial Economics: Dr. P.C. Thomas, Kalyani Publishers 
5. Managerial Economics: H.L. Ahuja, S. Chand and Company 
6. Managerial Economics: Mithani, Himalaya Publications 
7. Managerial Economics: R.L. Varshney and K.L. M Maheshwari, Sultan Chand 
8. Managerial Economics: P. Venkataiah and Surya Prakash, Vaagdevi Publishers 
9. Managerial Economics: P.L. Mehta, Tata McGraw Hill 
10. Managerial Economics: R.N. Chopra, Kalyani Publishers 
11. Managerial Economics: D.N. Dwivedi, Vikas Publishers 
12. Managerial Economics: Thomas, Maurice, Sarkar, Tata McGraw Hill 
13. Managerial Economics: YogeshMaheshwari, PHI Learning Pvt. Limited
14. Managerial Economics: P.K. Mehta, Tax Mann Pulications. 

 

PRINCIPLES OF MANAGEMENT


UNIT-I: INTRODUCTION Management - Meaning - Characteristics - Administration Vs Management - Scope of Management - Importance of Management - Functions of Management - Levels of Management - Skills of Management -- Leader Vs. Manager - Scientific Management - Meaning - Definition - Objectives - Criticism – Fayol’s 14 Principles of Management . 
UNIT-II: PLANNING Meaning - Definition - Characteristics - Types of Plans - Advantages and Disadvantages – Approaches to Planning - Management by Objectives (MBO) - Steps in MBO - Benefits - Weaknesses 
UNIT-III: ORGANIZING: Organizing-Meaning, Definition – Organization Meaning, Definition - Process of Organizing - Principles of Organization - Types of Organization - Formal and Informal Organizations - Line, Staff Organizations - Line and Staff Conflicts - Functional Organization - - Span of Management - Meaning - Determining Span - Factors influencing the Span of Supervision 
UNIT-IV: DELEGATION AND DECENTRALIZATION: Authority – Meaning - Delegation - Definition - Characteristics: - Elements - Principles, Types of Delegation - Importance of Delegation: - Factors Influencing Degree of Delegation - Barriers - Guidelines for Making Delegation Effective - Centralization - Meaning – Decentralization- Meaning - Difference between Delegation and Decentralization. 
UNIT-V: COORDINATION AND CONTROL: Meaning - Definition - Principles of Coordination – Importance- Process of Coordination-techniques of Effective Coordination - Control - Meaning - Definition – relationship between planning and control- Steps in Control – Types (post, current and pre-control) - Requirements for effective control. 
SUGGESTED READINGS: 
1. Principles and Practice of Management: R. S. Gupta, B. D. Sharma, W.S. Bhalla, Kaylani 2. Management: Stephen P. Robbins, Person 
3. Principles of Management: T Ramasamy, Himalaya Publication 
4. Principles of Management Concept: Rajeshviwanathan, Himalaya Publication 
5. Management Theory and Practices: P Subba Rao, Himalaya Publishing House 
6. Essential of Management: Harold Kontz, McGraw Education
 7. Principles of Management, Chandan JS, Vikas Publishers. 
8. Fundamentals of Management, Dr. Pradeep Kumar, S. Chand 
9. Principles of Management: Neeru Vasishth, Tax Mann Pulications. 

 

MANAGEMENT INFORMATION SYSTEM


UNIT-I: AN OVERVIEW OF MANAGEMENT INFORMATION SYSTEMS (MIS): Concept & Definition of MIS - MIS Vs. Data Processing - MIS & Decision Support Systems - MIS & Information Resources Management - End User Computing – MIS Structure - Managerial View of IS – Functions of Management - Management Role - Levels of Management. 
UNIT-II: FOUNDATION OF INFORMATION SYSTEMS: Introduction to Information System in Business - Fundamentals of Information Systems - Solving Business Problems with Information Systems - Types of Information Systems, Effectiveness and Efficiency Criteria in Information System - Frame Work For IS - Sequence of Development of IS. UNIT-III: CONCEPT OF PLANNING & CONTROL: Concept of Organizational Planning - Planning Process - Computational Support for Planning - Characteristics of Control Process - Nature of Control in an Organization. IS Planning – Determination of Information Requirements - Business Systems Planning - End Means Analysis - Organizing the Plan. UNIT-IV: BUSINESS APPLICATIONS OF INFORMATION TECHNOLOGY: Internet & Electronic Commerce – Intranet - Extranet & Enterprise Solutions - Information System for Business Operations - Information System for Managerial Decision Support - Information System for Strategic Advantage. 
UNIT-V: ADVANCED CONCEPTS IN INFORMATION SYSTEMS: Enterprise Resource Planning - Supply Chain Management - Customer Relationship Management and Procurement Management - Systems Analysis and Design – System Development Life Cycle – Prototyping – Sad - Project Management - Cost Benefit Analysis - Detailed Design - Implementation.

 

 SUGGESTED READINGS: 
1. Management Information System: O Brian, TMH. 
2. Management Information System: Gordon B.Davis & Margrethe H.Olson, TMH.
 3. Information System for Modern Management: Murdick, PHI.
 4. Management Information System: Jawadekar, TMH.

Pattern of Examination:
Internal Assessment       20 Marks (Average of 2 internal assessments of 15 Marks each + 5 Marks Assignment)
External Exams        80 Marks
Total               100 Marks

 COMPUTER LAB:

 

COMMERCE COMPUTER LAB:
    A well Established Commerce Computer Lab-1 with 60 systems and projector was started in August 2009.  
    Commerce Computer Lab-2 with 58 systems and projector was inaugurated on 25th July 2015. 
All the practical paper in the Lab a taught with Audio and Visual Display for the students to understand.  The following latest Software version’s are available in the Labs.
•    M.S.Office (2003,2007 & 2010)
•    Tally 7.2 and 0.9
•    HTML
•    C’ Language and C++
•     SQL
 
COMMERCE LAB:
Started Commerce Lab on 26th February 2009 to get the students acquainted with practical knowledge of theory papers.  The Lab is well equipped with 
•    Models 
•    Charts
•    Taxation Forms
•    All Banking Forms
•    International and local currency 
•    Insurance forms
•    Company formation requirements

FACULTY DEPARTMENT OF COMMERCE


        The following are the Faculty of Commerce Department for U.G, P.G & INTERMEDIATE. 

 

NAME OF THE LECTURER QUALIFICATION
1 Mrs. Dr. CH Jayashree  M.Com. M.Phil. Ph.D, P.G.D .C .S.
2 Mrs. Dr. Radhika   M.Com., M.Phil.,Ph.D, 
3  Mrs. Anagha Deshmukh  M.Com
4 Mrs. Dr. V.Swathi       M.Com, M.Phil,  Ph.D
5 Mrs. Premlatha Menon  M.Com, MCA, M.Phil, P.G.DCA
6  Mrs. N.Supriya     M.COM, MBA, PGDCA
7 Mrs. Jyothi Rani  M.COM
8   Mrs. Ishrath Unnisa      M.COM., C.L.I.S.C., B.Ed.
9  Mrs. Seema Butool    M.Com.
10 Mrs. Ruchi Gupta     M.Com
11   Miss. Asra Sultana  M.Com
12  Mrs. V.Sangeeta     M.Com., M.Phil.
13  Mrs. K.Sowmya    M.Com., M.B.A.
14   Mrs. Ufaira Sharief    M.Com
15   Miss Asima Begum   M.Com., M.B.A.
16 Miss. Rama  M.Com., M.B.A.
17  Miss. Uma  M.Com., M.B.A.
18 Miss. Sunita Verma    M.Com
19  Miss. Suman Jain  M.Com
20   Miss. Rahila Firdouse   M.Com
21   Miss Aarthi (Computer Lab Assistant):   M.Com

 

 

Careers/Opportunities:

Careers Options:

  • Financial Accountant
  • Financial Executive
  • Stock Broker
  • Cost Accountant
  • Tax Consultant

Job Opportunities:

  • Banking and Insurance
  • Banking and Financial Institutions
  • Private/Public Organizations
  • Stock Market
  • Audit Firms
  • Hospitality