B.Com 1st year Syllabus Lucknow University Faculty of Commerce, Lucknow University
B.Com. Part-I (Syllabus)
Compulsory all three Groups –A,B,C. There shall be two papers in each group of 100 marks each. In
each paper, there shall be one compulsory question of 40 marks. For more questions be attempted selecting
one question carrying 15 marks for each units:
Group -A Paper (i)– Micro Economics
Unit –I Definition Nature and scope of economics, Marshall & Robins Views. Utility of Economics, Micro vs.
Macromedia of Economics study, Economic Theory and Business Decisions.
Unit –II Utility Analysis, Consumer Behavior, Consumer’s equilibrium. Traditional approach and Indifference
curve and Analysis: price income and substitution effects. Some application of indifference Curve
Techniques, Elasticity of demand.
Unit –III Production –Equal Product Curves, Scale of Production: Input-Output relationship, cost Curves; Variable
cost conditions and law of variable proportions, Producers’equilibrium. Product pricing –market format,
perfect competition, Monopoly and imperfect completion.
Unit-IV Pricing of Factors of Production, Concept of Marginal Productivity, Theories of Rent, Wages, Theories of
Interest and Profit.
Paper (ii) : Currency and Banking
Unit –I Functions significance of money, Various forms of money, Causes, remedies and effects of Inflation,
Deflation and Reflation, Indian Money Market, Principles Methods of Note issue, Monetary Standard –
Gold Standard, Bi-metallise and Managed Currency Standard.
Unit –II Meaning and significance of credit. Factors influencing the Volume of credit in Country, Credit Creations
of Bank, Credit Control by RBI.
Unit –III Functions of Commercial Bank, types of banks, Unit and branch Banking System, concept of mixed
banking, Central Bank and its functions, Reserve Bank of India, State Bank of India, Regional Rural
Banks, Progress of Nationalized Banks in India.
Unit –IV Concept of Foreign Exchange and Exchange rate. Factors causing fluctuation in Exchange Control
Meaning. Objective and Methods.
Group -B Paper – I Principles of Management
Unit –I Nature,scope and Functions of management. Evolution of management thought: System approaches to
management
Unit –II Planning: Objective, Nature and process of planning, Decision making process, Management by Objective,
Organization: Objective, Nature and process of organization: Delegation of authority. Centralization and
Decentralization, Line, Staff of Functional Relationships.
Unit-III Staffing: manpower planning, Recruitment and selection techniques, Direction: Concept and techniques of
motivation, Leadership and Communication.
Unit-IV Controlling: concept; Process and technique. co-ordinating: Concept and Techniques.
Paper –II : Office organization and Management
Unit –I Importance and Function of an office. Relation among department, Features of an Ideal Office, Location of
Office Accommodation (accommodation of an office in an owned or rental building), Office Layout and
environment.
Unit-II Office information communication management, Benefits from proper information management,
information system and procedure, planning and designing of information systems, Business
correspondence, process flow chart information, Office manual.
Unit –III Control on input, Storage and output, modern information storage systems: indexing, filing, forms of
Organization.
Forms: Design, Management and Control, office suppliers and their control.
Unit –IV Determining the manpower and facilities, recruitment's, Office Work Measurement, Motivation,
remuneration, Discipline and Grievance Redressal.
Group –C Paper –I : Accounting
Unit –I Accounting an introduction: Accounting Standard - national and International ; Partnership Accounts_ Admission,retirement&death:Dissolution of partnership firm.
Unit –II Absorption, Amalgamation and reconstruction of companies. Liquidation of companies and preparation of Liquidator,s Final Statement of account.
Unit –III Hire purchase and instalment accounts, Royalties accounts, insolvency accounts.
Unit –IV Branch account Insurance Claim for loss of Stock and loss of profit, voyage accounts-accounts of empties and packages. Books Recommended S.M.Shukla.- Financial Accounting Dilshad Ahmad Ansari- Financial Accounting
Paper –II : Business Organization
Unit-I Definition, Nature and scope of business, Business and society, Social Responsibility of Business, Factors
Determining the size of business unit. Forms of business organization – A Comparative study.
Unit-II Monopolistic combination, Production management, Rationalization & methods of remunerating labour.
Unit –III Organization process – Importance, principles, Various aspects of organization, organization structure,
Departmentation, Line and Staff Relationships, Span of control, Delegation of authority, Decentralization.
Unit-IV Produce and stock Exchange : its organization and economic functions.
