Integral University, Lucknow B.Com (Honours) Scheme of Evaluation YEAR -I w.e.f.- 2015-2016 SEMESTER- I

Sr. Sub Code Subject Period Credit Evaluation Scheme No (Per Week) L T P C Sessional (CA) Exam Subject CA TA Total ESE Total 1 BM101 Financial Accounting 3 1 0 4 15 10 25 75 100 2 MT105 Quantitative Techniques 3 1 0 4 15 10 25 75 100 3 BM102 Office Management 3 1 0 4 15 10 25 75 100 4 BM103 Principles of Economics 3 1 0 4 15 10 25 75 100 5 BM104 Principles & Concepts of 3 1 0 4 15 10 25 75 100 Management 6 LN101 Basic Professional 3 1 0 4 15 10 25 75 100 Communication Total 18 6 0 24 90 60 150 450 600

L = Lecture, P = Practical, T =Tutorials, C= Credit, CT = Class Test, TA =Teacher Assessment, ESE=End Semester Examination Subject Total = Sessional Total (CA) + End Semester Exam (ESE)

B.COM (HONS) - I YEAR SEMESTER – I BM101 FINANCIAL ACCOUNTING w.e.f.- 2015-2016 Total no. of sessions: 45 Max. Marks: 100 External Assessment: 75 Internal Assessment: 25 LTPC- 3 1 0 4

Objective: The basic objective of this course is to provide fundamental knowledge about Financial Accounting.

Unit-I 10

Accounting: Meaning and Concepts, Difference between accounting and book keeping, Importance and Limitations of Accounting, Users of Accounting information, Accounting Principles, Conventions and Concepts.

Unit-II 10 Subsidiary Books: Recording of transactions in Subsidiary Books of Accounts, Preparation of Journal, Ledger and Trial balance.

Unit-III 9

Preparation of Final Accounts: Preparation of final accounts with adjustments (including manufacturing account), Depreciation Accounting, Valuation of Stock, Reserve and provision.

Unit-IV 8 Negotiable instruments: Accounting procedure for Negotiable Instruments. Bills of exchange.

Unit-V 8 Accounting Errors and Rectification, Preparation of Bank Reconciliation Statement

Reference Books: 1. Bhattacharya S.K. & John Dearden, Accounting for management, Vikas Publications, 1987. 2. Jain S.P. & Narang K.L., Advanced Accounting, Kalyani Publishers. 3. Maheshwari S.N. & Maheshwari S.K., Corporate Accounting, Vikas publications, 1995. 4. Robert Anthony & Hawkins, Accounting Test and Cases, 1995, Richard D. Irwin London

B.COM (HONS) - I YEAR SEMESTER – I MT105 QUANTITATIVE TECHNIQUES w.e.f.- 2015-2016 Total no. of sessions :45 Max. Marks: 100 External Assessment: 75 Internal Assessment: 25 LTPC- 3 1 0 4

Objective: The basic objective of this course is to provide fundamental knowledge about business mathematics.

Unit-I 10

Set Theory: Concept, Types of Sets, Operation and Laws of operation on Sets, Venn Diagram, Cartesian product of two sets, Use of Set theory in Business

Unit-II 10

Equations: Linear, quadratic and simultaneous, Nature and Roots of quadratic Equation, Permutations and combinations

Unit-III 9

Progression: Arithmetic, Geometric and Harmonic progression, General Idea of infinite series.

Unit-IV 8

Basis differentiation and Integration (including maxima and minima, excluding trigonometric and inverse trigonometric functions),

Unit-V 8

Matrices: Types, Addition, Subtraction, Multiplication, Application, Determinants and their properties, Use of Matrix in business, Simple Interest and Compound Interest, Ratio and Proportion

Books:

1. Business Mathematics- Sancheti and Kapoor (Sultan Chand &Sons) 2. Mathematics and Statistics-Ajay& Alka Goel (Taxmann’sAllied) 3. Business Mathematics- J.K.Singh (Himalaya publications) B.COM (HONS) - I YEAR SEMESTER – I BM102 OFFICE MANAGEMENT w.e.f.- 2015-2016 Total no. of sessions :45 Max. Marks: 100 External Assessment: 75 Internal Assessment: 25 LTPC- 3 1 0 4

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the Office Management and to impart skills for handling various kinds of office issues.

UNIT – I 9 Definition and elements of Office Management. Functions of a Modern Office. Office Manager – Job Analysis. Office organization: organization structure, types of organization. Office accommodation and layout. Office environment.

UNIT – II 9 Communication: definition, main features. Typing and Duplicating. Correspondence: handling correspondence, drafting agenda and minutes of different meetings, (types and essentials of letter writing.)

UNIT-III 9 Office Reports: kinds of reports, preparing a good report. Record Management: Classification; filing system; Indexing. Public Relations:

UNIT – IV 9 Office automation: machines and equipments used. Computers: application and advantages. Office Information Management: definition, difference between information and data, process. Office systems and procedures and flow of work. Office Forms and Stationery.

UNIT – V 9 Personnel Management: Office Personnel relations, Office supervision, work measurement, standards of performance and control.

Reference Books: 1. Dr. R.C. Bhatia, Principles of Office Management, Lotus Press New Delhi 2. Balachandran, Office Management, Tata McGraw Hills, New Delhi

B.COM (HONS) - I YEAR SEMESTER – I BM103 PRINCIPLES OF ECONOMICS w.e.f.- 2015-2016 Total no. of sessions :45 Max. Marks: 100 External Assessment: 75 Internal Assessment: 25 LTPC- 3 1 0 4

Objective: This course aims to acquaint students with the principles of macro economics. The coverage includes determination of and linkages between major macroeconomic variables and the policy implications thereof.

Unit-I 9 Macro Economics: Nature, importance and limitations of macroeconomic analysis; macroeconomic variables; Macro economics and its interdependence with microeconomics; stock and flow variables; Circular flow of Income. Unit-II 9 National Income Accounting: concepts , Definition, Significance , methods of calculating national income, Problems in measurements of National Income, GNP as an indicator of welfare. Unit-III 9 Macro Market Analysis: Classical and Keynesian theory of Income determination: Consumption function, Relationship between saving & Consumption, Investment Function, Concepts of marginal efficiency of Capital and Marginal Efficiency of Investment. Income determination in two three and four sector of economy; concept of Multiplier and Accelerator. Unit-IV 9 Money in a Modern Economy: Functions and forms of Money; demand for money classical, Keynesian and Friedmanian approach; Money supply and credit creation. Unit-V 9 IS-LM Analysis: Derivation and shifts of IS and LM curves. Intersection of IS and LM Curves (Simultaneous equilibrium of goods and Money market), Role of monetary and fiscal policy by using IS-LM curves.

Reference Books:

1. Dwivedi D.N., Managerial Economics, Vikas Publishing House Pvt. Ltd., New Delhi, 2007. 2. Vaish, M.C., Macro Economic Theory, Vikas Publishing House Pvt. Ltd., New Delhi, 2007. 3. Mishra S.K. & Puri, V.K., Modern Macro Economic Theory, Himalayan Publishing House, 2003. 4. Edward Shapiro, Macro-Economic analysis, Tata Mc Graw Hill , 2003 5. Jhingam, M.L. & Stephen, J.K., Managerial Economics, Vrinda Publications Pvt. Ltd. Delhi, 2006

B.COM (HONS) - I YEAR SEMESTER – I BM104 PRINCIPLES & CONCEPTS OF MANAGEMENT w.e.f.- 2015-2016 Total no. of sessions :45 Max. Marks: 100 External Assessment: 75 Internal Assessment: 25 LTPC- 3 1 0 4

Objectives: The basic objective of this course is to provide fundamental knowledge about business management & organization.

UNIT I 9 Definition, Nature, Scope and significance of Management, the evolution of Management thought, Approaches of management, contributions of F.W. Taylor, Henri Fayol and Chester Bernard toManagement Science. Functions of a manager. Social responsibility of Managers, Values and Ethics in Management.

UNIT II 9 PLANNING: Definition, Nature, Scope and significance of Planning, Objectives, Steps of Planning, Decision making as key step in planning. The process and techniques of Decision Making, Long Range Planning, Strategies and policies.

Unit III 9 ORGANISATION: Definition, Nature, Scope and significance, Approaches to Departments, Line and Staff relationship. Delegation and Decentralisation, Committee system, determinants of effective organizing, Staffing – nature and significance, Selection, Appraisal and Development of Mangers,

UNIT IV 9 DIRECTING: Issues in managing Hunan factors, Motivation – nature, scope and significance, Theories and techniques, communication , - Definition and significance, Communication Barriers, Building effective communication system.

UNIT V 9 CONTROLLING: Definition and Elements Control Techniques, Coordination, Determinants of an Effective Control System, Managerial Effectiveness.

Reference Books: 1. Stoner Freeman & Gilbert Jr , Management, Prentice Hall of India, 6th Edition. 2. Koontz, Principles of Management, Tata Mc Graw Hill, Ist Edition 2008. 3. Robbins & Coulter, Management, Prentice Hall of India, 8th Edition. 4. Robbins S.P. & Decenzo David A., Fundamentals of Management: Essential Concepts and Applications, Pearson Education. 5. Hillier Frederick S. & Hillier Mark S., Introduction to Management Science: A Modeling and Case Studies Approach with Spreadsheets, Tata McGraw Hill, 2008.

Basic Professional Communication SEMESTER – I LN 101 w.e.f. Session 2015-2016 Total Number Of Sessions-45 Max. marks : 100 External Assessment : 75 Internal Assessment : 25 L T P 3 1 0 UNIT I: Professional Communication (8 hours ) Professional Communication: Its meaning & importance, Essentials of Effective Communication, Barriers to Effective Communication, The Cross Cultural Dimensions of Professional Communication

UNIT II: Language through Literature (8 hours )

A. Essays: “The Effect of the Scientific Temper on Man” by Bertrand Russell “The Aims of Science and Humanities” by Moody E. Prior B. Short Stories: “The Meeting Pool” by Ruskin Bond “The Portrait of a Lady” by Khushwant Singh

UNIT III: Basic Vocabulary (8 hours )

Euphemism , One-word Substitution, Synonyms, Antonyms, Homophones, Idioms and Phrases, Common mistakes, Confusable words and expressions, Portmanteau words, Foreign words and expressions.

UNIT IV: Basic Grammar (8 hours )

Articles, Prepositions, Tenses, Concord (Subject-Verb agreement), Modal Auxiliaries, Verbs: its Kind & Uses, Degrees of Comparison, Punctuation.

UNIT V: Basic Composition (8 hours )

Report writing: What is a report? Kinds and objectives of reports, writing reports. Business Letter writing: Introduction to business letters, types of business letters, Layout of business letters, Letter of Enquiry / Complaint Proposal writing

Books Recommended: 1. Lata , Pushp & Kumar, Sanjay .Communication Skills , Oxford University Press-2012 2. Quintanilla ,Kelly M. & Wahl ,Shawn T.Business and Professional Communication , Sage Publications India Pvt. Ltd-2011 3. Juneja, Om P & Mujumdar, Aarati .Business Communication :Techniques and Methods, Orient Black Swan-2010 4. Arora, V. N. & Chandra, Lakshmi . Improve Your Writing: From Comprehensive to Effective Writing, Oxford University Press-2010 (For the prescribed essays- “The Effect of the Scientific Temper on Man” by Bertrand Russell &“The Aims of Science and Humanities” by Moody E. Prior) 5. Mukherjee, Meenakshi .Let’s Go Home and Other Stories, Orient Black Swan-2009 (For the prescribed short stories-“The Meeting Pool” by Ruskin Bond, “The Portrait of a Lady” by Khushwant Singh) 6. Quirk , Randolph & Greenbaum ,Sidney .A University Grammar of English,Pearson-2013 7. Bolton, David & Goodey, Noel .English Grammar in Steps, Orient Black Swan. 8. Sethi, J. Standard English And Indian Usage: Vocabulary and Grammar, PHI Learning Pvt. Ltd . -2011 9. Bhaskaran, M. P. & Horsburgh, D .Strengthen Your English, Oxford University -1973 10. Greenbaum, Sidney . The Oxford English Grammar ,Oxford University Press, New York -1996 11. Bovee, Courtland L. & Thill, John V.Business Communication Essentials ,Pearson 12. Board of Editors. Written and Spoken Communication in English, University Press-2007 13. Gairns, R. & Radman, S. Working with Words: A Guide to Teaching and Learning Vocabulary Building. Cambridge: Cambridge University Press- 1986 14. Lewis, M. H. Words Power Made Easy, Goyal Publishers and Distributors Pvt. Ltd-1979 McCarthy, M. Vocabulary, Oxford University Press-199