Hope Center

B.Com Part – Ist

SYLLABUS

BUSINESS ORGANISATION AND MANAGEMENT

Objective: This course familiarizes the students with the basics and principles of management .

Unit-1
Introduction: Concept, Nature, Process and Significance of Management; Managerial roles
(Mintzberg); An overview of functional areas of Management; Development of management
thought; Classical and Neo-classical System; Contingency approach. Planning: Concept, Process
and types; Decision-Making: Concept and Process: Management by Objectives,
Unit-II
Organising: Concept, Nature, Process and Significance: Authority and Responsibility
relationships: Centralisation and Decentralization; Departmentation; Organisational Structure-
Forms and Contingency factors. Corporate Planning; Environment Analysis and Diagnosis;
Strategy Formulation.
Unit-III
Direction: Concept and Techniques, Managerial Control- Concept and Process, Effective Control
System. Techniques of Control; Motivation and Leading people at work: Motivation-Concept,
Theories-Maslow, Herzberg, McGregor and Quchi, Financial and Non Financial Incentives,
Leadership- Concept and Leadership styles, Likert’s Four system of Leadership
Unit-IV
Coordination as an essence of Management, Communication- Natutre, Process, Networks and
Barriers. Effective Communication. Management of change: Concept, Nature and Process of
Planned Change, Resistance to change, Emerging Horizons of Management in a changing
environment.

REFERENCES:

1. Aswathappa & Yadumurth :Business Organisation and Management
2. Arunachalam, P. :Business Organisation and Management
3. Agrawal,R.C. :Prabandha ke Siddhant
4. Gupta, N.S. :Organisation Theory and Behaviour
5. Jha, Bishwambhar :Fundamentals of Industrial Organisation and Management
6. Jolshi, G.L. :Vyavasayik Sanghathan Avam Prabandha
7. Prasad, Jagdish :Vyavasayik Sanghathan Avam Prabandha
8. Shukla, Sudhir : Vyavasayik Sanghathan Avam Prabandha
9. Shukla, Sudhir : Management Concept & Principles

FINANCIAL ACCOUNTING

Objective-: This course exposes the students to the basic concepts of accounting knowledge to develop financial accounting as applicable to various business institutions.

Unit-I
Nature and scope of Accounting : Accounting concepts and conventions,
Indian and International Accounting standards.
Accounting Mechanics : Double Entry System, Preparation of Journal Ledger
and Trial Balance, Concept of Income and its Measurement. Preparation of
Final Statement.
Unit-II
Royalty Accounts, Hire Purchase and Instalment Payment System, Insolvency
Accounts
Unit-III
Departmental Accounts, Branch Accounts, Double Account System.
Unit-IV
Accounts of Insurance Companies, Computation of Fire Insurance claims
Accounts of Banking companies Voyage accounts, Empties Accounts

REFERENCES:

1. Jaisawal, K.S. :Financial Accounting
(Both in Hindi & English Version)
(Vaibhav laxmi Prakashan). 2010,
Varanasi

BUSINESS REGULATORY FRAMEWORK

Objective: The objective of this course is to provide a brief idea about the framework of Indian business laws.

Unit-I
Law of Contract (1872); Nature of Contract, Classifications of contract, Offer and
Acceptance, Capacity of parties to Contract, Fee Consent: Consideration, Legality of
object, Agreement declared Void Performance of Contract, Discharge of Contract,
Remedies for Breach of Contract, Discharge of Contract.
Unit-II
Special Contracts, Indemnity, Guarantee, Bailment and Pledge Sale of Goods Act
1930: Formation of contract of sale, Goods and their classifications, Price; Conditions
and Warranties; Transfer of Property in goods; Performance of the Contract of Sales;
Unpaid Seller and his rights.
Unit-III
Definition of Negotiable Instructions; Features; Promissory Notes; Bill of Exchange
and Cheque Holder in due course. Crossing of a cheque and Negotiable Instrument
Act, 1881 its types, Negotiation and Assignment. Dishonor and Discharge of
Negotiable Instrument.
Unit-IV
The Consumer Protection Act, 1986: Salient features, Definition of Consumer,
Grievance redressal machinery, Foreign Exchanger Management Act, 2000.

REFERENCES:

1. Basu, D.D. :Introduction to the Constitution of India
2 Chawla & Garg :Marchantile Law
3. Chakraborty, A.H. :Industrial Licensing & Industries
4. Chandha, P.R. :Business Law
5. Kapoor, N.D. :Business Law
6. Krishnamurthy, S. :Economic Legislation
7. Kuchhal, M.C. :Business Law
8. Singh, Avtar :Mercantile Law
9. Singh, Avtar :Company Law
10. Taxman :Mercantile Law
11. Shama R.C.&Vishnoi R.K. :Business Regnlatory Framework
(Hindi&English) Version.

BUSINESS ECONOMICS

Objective: This Course is meant to acquaint the students with the principles of Business Economics as are applicable in business.

Units-I
Introduction: Nature and scope of Business Economics, Utility; Meaning, Kinds, &
Measurement of utility, Law of Demand, Law of marginal diminishing utility, Elasticity of
Demand; Concept and measurement of elasticity of demand, Price, Income and Cross Elasticity,
Determinants of Elasticity of Demand, Importance of elasticity of demand.
Units-II
Theory of Cost: Short run & Long run Cost Curve-Traditional and Modern approaches.
Production function: Law of Variable proportion; Isoquants; Economic Regions and Optimum
factor Combination; Expansion Path; Ridge lines, Returns to scale; Internal and external
economics and diseconomies.
Units-III
Price-Output decisions under different market conditions - Perfect and Imperfect Competition,
Monopoly, Monopolistic competition, Oligopoly, Duopoly, Non-price competition, Price
discrimination and produce differentiation.
Units-IV
Theory of Distribution: Marginal Productivity Theory and Modern Theory, Wage-Meaning,
Determination of wage Rate under perfect competition and Monopoly, Rent concept : Recardian
and Modern Theories of Rent; Quasi-rent. Interests - Concept and Theories of Interest, Profit –
Concept and Theories of profit .

REFERENCES:

1. Ahuja, M.L. :Business Economics
2. Bansal, S.N. :Uccha Aaarthik Siddhant
3. John, P., Gould jr.&Edward p. Lajear :Micro-Economic Theory
4. Jhingan, M.L. :Samashti Arthashastra
5. Jhingan,M.L. :Vyashsti arthashastra
6. Jdain, K.P. :Principles of Economics
7. Kkoutsoyuianni, A. :Modern Micro Economics
8. Mishra, J.P. : Vyashti Arthashastra
9. Kanaodia, Suresh.K., : Vyavsayik Arthashastra
Shukla, Sudhir. K. And Singh, R.K. (Vaibhav Laxmi Prakashn) 2010,Varanasi
10. Singh. H. K. : Managerial Economic
11.Vishnoi R. K. :Business Economics

BUSINESS STATISTICS

Objective: It enables the students to gain undergoing of Statistical techniques as are applicable to business.

Unit-I
Introduction to Statistics: Meaning, Scope, Importance and Limitation, Managerial Application,
Statistical Investigation- Planning and organization, Statistical units, Methods of Investigation,
Census and Sampling. Collection of Data- Primary and Secondary Data, Editing of Data-
Classification of data, Frequency Distribution and Statistical Series, Tabulation of Data-
Diagrammatical and Graphical Presentation of Data. Analysis of Data, Interpretation of Data.
Unit-II
Measures of Central Tendency – Mean, Median, Mode, Geometric and Harmonic Mean;
Dispersion – Range, Quartile, Percentile, Quartile Deviation, Mean Deviation, Standard
Deviation and its Co- efficient, Co-efficient of Variation and Variance, Test of Skewness and
Dispersion, Its Importance, Co-efficient of Skewness
Unit III
Correlation- Meaning, application, types and degree of correlation, Methods- Scatter Diagram,
Karl Pearson’s Coefficient of Correlation, Spearman’s Rank Coefficient of Correlation.
Regression Analysis– Meaning, Importance, Simple Regression Equation. Standard error of
estimates. Index Number: - Meaning, Types and Uses, Methods of constructing Price Index
Number, Fixed – Base Method, Chain-Base Method, Base conversion, Base shifting deflating
and splicing. Consumer Price Index Number, Fisher’s Ideal Index Number, Reversibility Test-
Time and Factor.
Unit IV
Interpolation and Extrapolation: Meaning, Importance Methods- Binomial, Newton’s Lagrange’s
Analysis of Time Series:-Meaning, Importance and Components of a Time Series.
Decomposition of Time Series:- Moving Average Method and Method of Least square. Business
Forecasting.

REFERENCES:

1. Chikodi & Satya Prasad :Business Statistics
2. Gupta & Gupta :Business Statistics
3. Gupta, B.N. :Sankhyiki
4. Hooda, R.P. :Statistics for Business Economics
5. Lal, Muking :Sankhyki Ke Prarambhik Siddhant
6. Paul, Joseph & Raphael :Business Statistics
7. Puri, V.K. :Elements of Business Statistics
8. Rastogi, K.K. :Sankyiki
9. Sinha, B.C. :Sankhyiki Ke Tattva
10. Jaisawal K.S. : Business Statistics (Both in Hindi & English)
(Vaibhav Laxmi Prakashn) 2010,Varanasi

OFFICE MANAGEMENT

Unit-1
Modern Office: Concept, Characteristics of Modern office, Importance,
Functions, Central Office; Office organization:- Meaning, Process
principles, Departmentalization of Office, Communication,
Correspondence and system:- Meaning, importance of Mail, Meaning
and importance of mail system.
Unit-II
Typing:- Meaning, Centralization and decentralization of Typing
services, Duplicating:- Meaning, Process, Stationary; Office Filing
system. Office Forms
Unit III
Office system and Procedure and Flow of work, Office report Indexing,
Office Machine and Furniture, work Simplification office Manuals.
Unit IV
Office Reports, Personnel Management, Reception, Correspondence,
Computer.

REFERENCES:

1. Mishra.Ashok .K. : karyalya Prabandh
(Vaibhav Laxmi Prakashn) 2010,Varanasi