B.Com. Part- 2 (Syllabus)

Faculty of Commerce, Lucknow University
B.Com. Part-II (Syllabus)
Paper : Statistical Methods
Unit –I 1. General – The Nature and scope of statistics: Definition of statistics. Law of statistical
Regularity: Law of Inertia of Large Numbers. Probability and sampling. limitations of
statistics.
2. Methods of statistical Inquiry – Types and characteristics of Units. Methods of collection of
data; Questionnaire and schedule; approximations and accuracy, errors and their effects.
Unit –II 1. Classification and Tabulation – Objects, general-rules for the construction of tables;
statistical series.
2. Measure of Central Tendency – Mean Mode, Median, quartile Harmonic and geometric
mean.
Unit –III 1. Measurement of Disperson and skewness – Range, quartile deviation, mean deviation,
standard deviation and their coefficients; Measures of skewness.
2. Correlation Analysis – Graphic method, scatter diagram, Karl Pearson’s coefficient of
correlation, Spearman’s ranking method, Lag and Lead, probable and standard error.
Unit –IV 1. Regression Analysis – Linear regression, regression lines, regression equations.
2. Interpolation – Assumptions, Newtons’ advancing differences, larganges’ formula;
parabolic curve method; binominal expansion method.
Books recommended
1. Elhance, D.N. – Fundamentals of statistics.
2. Elhance,D.N – Sankhiki
3. Kataria – Sankhiki
4. Asthana, B.N. – Elementary statisics
5. Gupta C.B. – An introduction to statistical methods
6. Gupta B.N. - Sankhiki
Paper : Public Finance
Unit –I 1.Public Finance – Definition and Scope; Public and Private finance.
2. Public revenue – Sources of Public revenue; Nature and Principles of taxation; classification of
taxes; problems and principles of equity in taxation. Incidence of taxation; shifting of taxes. Effects
of taxation. Requirements of a sound tax system. Canons of taxation.
Unit –II 1.Principle of maximum social advantage.
2. Public Expenditure – Classification, effects and canons of public expenditure, Public debt,
External and internal debt. Methods of debt redemption. Capital levy, Deficit financing.
Unit –III 1. Indian Public Finance – Financial relations between the Central Government, State Government
and local bodies, Finance commission, Financial Administration, Budget- Its preparation, legislation
and execution.
Unit –IV 1. Analysis of trends in Central Government’s Revenue, Expenditure and debt. Financing of
five year plans, Deficit financing in India.
2. State and local finance, Heads of revenue and items of expenditure and related issues.
Books recommended
1. Dalton, H – Principles of Public Finance
2. Mehta and Agarwal – Public Finance
3. Sarkar and Misra – Rajasva Shastra
4. Bhargava – Public Finance in theory and practice
5. Saxena and mathur – Public Fiance
Paper : Business Law
Main Principles of Indian law relating to:
Unit –I Contract
Unit –II Agency, Sale of Goods
Unit –III Partnership, Negotiable Instruments and Hundies and Consumer Protection Act 1986
Unit –IV Common Carriers and Carriage of Goods of Land and Air. Foreign Exchange Management Act.
2000 : Definitions & Main provisions
Books and Acts recommended:
1. Pullock and Mulla – Indian Contract Act (Student’s Edition)
2. Basnerjee, A.K. – Indian Mercantile Law
3. Venkatesham, E –A Handbook of Mercantile Law
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4. Pandia –Mercantile Law
5. Indian Contract Act No. IX 1972
6. Indian Sale Goods Act 1930
7. Indian Partnership Act. 1932
8. Negotiable Instruments Act
9. Maheshwari and Maheshwari – Commercial Law
10. Maheshwari and Maheshwari – Vyaparik Sanniyam
Paper : Cost Accounting
Unit –I Definition, Nature, Scope and Significance, Cost Unit, Cost Centre, Elements of Costs, System of
ascertainment of cost, Control and ascertainment of Materials, Labour and Overhead Costs,
Allocation, Apportionment and Absorption of Overheads.
Unit –II Single Output or Unit Costing, Contract and Job Costing, Calculation of Tender, Quotation,
Estimated Price, Process and Operating Costing
Unit –III Marginal Costing – its use in Management Standard Costing, Variance Analysis.
Unit –IV Integrated Accounts, Reconciliation of Cost and Financial Accounts, Cost Accounting/ Cost Control
Accounts, Interfirm Comparison.
Books Recommended:
1. Bigg – Cost Accounts
2. Lunt – Manual of Cost Account
3. Ridgeway – Cost Account
4. Whelden – Principles and Methods of Costing
5. Gupta, MP – Costing
6. Lucey. T. – Costing
7. Bharr – Cost Accounting
8. Blocker & Weltmer – Cost Accounting
9. Horngrance, Charles T. –Cost Accounting : A Managerial Emphasis
Paper : Company law and Secretarial Practice
Unit-I Company: Definition, Classification, Incorporation, Memorandum of association, Articles
of Association. Doctrine of constructive notice, Doctrine of Indoor management,
Commencement of Business. Company Management: Appointment, Rights and obligations
of Directors, Managers and secretary.
Unit-II Steps before issue of prospects, Definition and contents of prospectus, Liability for untrue
statements.
Shares: Definition, share Vs stock, classes of shares, voting rights, issue of shares at per,
premium and discount, ESOP, Bonus, Rights, Buyback, Public shares at par, premium and
discount, ESOP, Bonus, Rights, Buyback, Public issue, Calls, Forfeiture, Lean and
Surrender, Transfer and transmission, statutory restriction on transfer, Borrowing power,
mortgages and changes, Debentures.
Unit-III Secretarial Practice: Duties and responsibilities of Company Secretary, secretarial duties
relating to issue and allotment of shares, Calls, forfeiture Lien and transfer of shares.
Majority powers and minority rights, revelation of oppression and management. Specimen
of certificate of incorporation. Certificate of commencement of Business, Share certificates
and share warrants, Dematerialization of shares.
Unit-IV Meeting and proceedings: Provisions relating to the company and Board meetings,
Secretarial duties relating to meetings, Notice, Agenda, Proxy, Motion, Resolution,
Minutes and Reports.
Optional Paper : Selling and Advertising
Unit –I Selling : Meaning and Scope, Sales organization
Functions of a salesperson, Qualities of a good salesperson, Selling of Consumer, and Industrial
products, Compensating and sales personnel.
Unit –II Selling process: Prospecting, Pre-approach, Approach, Presentation and Demonstration, Handling
objects, Closing of sale, After sales service.
Unit –III Meaning and functions of advertising, Economic, Social, Legal, Ethical and Moral aspects of
advertising. Place of advertising in the marketing mix, Relationship of advertising with other forms
of promotion viz sales promotion and publicity Object of advertising, AIDA theory, Hierarchy of
effect theory.
Unit –IV Advertising appeals : Meaning, Types and methods of presentation.
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Advertising media : Types, Merits and demerits, media selection.
Advertising budgets: Types and methods of budget preparation.
Advertising agency : Functions and selection of agency.
Optional Paper : Business Mathematics
Unit -I Calculus : Problems and theorems involving trigonometrically ratios: Partial derivatives up to
second order; Total differentials. Maxima and minima cases of one variable involving second or
higher order; Cases of two variables involving not more than one constraint, Integration as antiderivative
process; Standard forms; Methods of regration –by substitution, by parts, and by use of
partial functions; Definite regration; Finding areas in simple cases.
Unit –II Matrices and Determinants: Definition of a matrix, Types of matrices; Algebra of matrices;
Properties of determinants; Calculation of values of determinants upto Third order, Adjoint a
matrix; elementary row or column operations; Finding inverse of a matrix through adjoint and
elementary row and column operations; Solution of a system of linear equations having unique
solution and involving not more than three variables.
Unit –III Linear Programming – formulation of LPP: Graphical method of solution; Problems relating to two
variables including the case of mixed constraints; Simplex Method – solution of problems upto three
variables, Duality, Transportation Problem.
Unit –IV Compound interest and annuities certain, different types of interest rates; concept of present value
and amount of a sum; equation of payments, types of annuities; present value and amount of an
annuity, including the case of continuous compounding; analysis of annuity; valuation of simple
loans and debentures; problems relating to sinking funds.