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mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe


dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting/ ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I:  Fundamental Principles of Accounting /
izFke% ys[kkadu ds vk/kkjHkwr fl)kar

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Basic Concepts and Principles: Concept of Double Entry System, Concept of Capital and Revenue, 
Concept of Accounting Standards, Preparation of Journal.
bdkbZ &1 vk/kkjHkwr vo/kkj.kk ,oa fl)kar % f}&izfof"V iz.kkyh dhs vo/kkj.kk] iwWth ,oa vkxe dh vo/kkj.kk] ys[kk ekud dh
vo/kkj.kk] tuZy rS;kj djukA

Unit – 2 Preparation of Ledger, Sub Division of Journal, Cash Book, Types of Cash Book. 

bdkbZ &2 [kkrkcgh rS;kj djuk] tuZy dk foHkktu] jksdM+ cgh ] jksdM+ cgh ds izdkjA

Unit – 3 Preparation of Trial Balance and Rectification of Errors. 

bdkbZ &3 ryiV dk fuekZ.k ,oa v'kqf);ksa dk lq/kkj A

Unit – 4 Final Accounts with Adjustment.

bdkbZ &4 vafre [kkrs lek;kstu lfgrA

Unit – 5 Concept of Depreciation, Accounting for Depreciation (As per Accounting Standard – 6) 

bdkbZ &5 ewY; g~kWl dh vo/kkj.kk] ewY; g~kWl ys[k ¼ys[kk ekud & 6 ds vuqlkj½A

Recommended Readings:  
1. Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand and Sons, New Delhi 
2. Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi 
3. Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi 
4. Sulka, S.M. : Financial Accounting  
5. Dr. AK jain : Advanced Accounting 
6. Dr. P.K. Jain Financial Accounting 

I/1
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting/ ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II: Business Mathematics f}rh;% O;kolkf;d xf.kr

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Ratio – Gaining, Sacrificing Ratio, Proportion, Percentage, Commission.
vuqikr& izkfIr o R;kx vuqikr] lekuqikr] izfr'kr] deh'kuA
bdkbZ &1
Unit – 2 Simultaneous Equations ‐ Meaning, Characteristic Types and Calculations. 
bdkbZ &2 ;qxir lehdj.k&vFkZ] fo'ks"krk,sa] izdkj ,oa x.kuk;saA

Unit – 3 Elementary Matrices ‐ Definition and Calculations, Types of Matrices.  

bdkbZ &3 izkjfEHkd vkO;wg& ifjHkk"kk ,oa x.kuk;sa] vkO;wg ds izdkjA

Unit – 4 Logarithms and anti Logarithms ‐ Principles and Calculations, Introduction of Calculus, Methods of


Differentiation, Partial Derivative.

y?kqx.kd ,oa izfr y?kqx.kd & fl}kar ,oa x.kuk,WaA dyu dk ifjp;] vodyu dh fof/k;kWa] vkaf’kd
bdkbZ &4 vodyuA

Unit – 5 Simple and Compound Interest, Profit and Loss. Lineare Programming ‐ Introduction.

bdkbZ &5 lk/kkj.k o pdzo`f} C;kt] ykHk ,oa gkfuA js[kh; izdeu & ifjp;A

Recommended Readings:  

1. Allen R.G.D. : Basic Mathematics: Macmillan, new Delhi.  
2. Dowling, E. T. : Mathematics for Economics; Schaum Series, Mc. Graw Hill London. 
3. Loomba, Paul: Linear Progralrunmg; Tata M.C. Graw Hill, New Delhi 
4. Vohra, N.D. Quantitative Techniques in Management; Tata Mc Graw Hill, 
5. Soni, R.S. Business Mathematics; Pitamber Publishing House 
6. Kapoor, V.K. Business Mathematics: Sultan Chand & Sons, Delhi 
7. Holden Mathematics for Business and Economics, macmillan India. New' Delhi 

I/2
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I: Indian Contract Act and Sale of GoodsAct/
izFke% Hkkjrh; vuqca/k vf/kfu;e ,oa oLrq foØ; vf/kfu;e

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Contract Act 1872 ‐Definitions, Nature of Contract, Offer & Acceptance, Capacity of Parties to 
Contract. Free Consent and Consideration. 
bdkbZ &1
vuqca/k vf/kfu;e] 1872 & ifjHkk"kk,a] vuqca/k dh izd`fr] izLrko ,oa Lohd`fr] i{kdkjksa eas vuqca/k djus dh {kerk]
Lora= lgefr ,oa izfrQyA 

Unit – 2 Expressly declared void agreements, Performance of contracts. 
bdkbZ &2 Li"V #i ls O;FkZ ?kksf"kr Bgjko] vuqca/kksa dk fu"iknuA
Unit – 3 Breach of contract, Remedies for breach of contract, Indemnity Contracts. 
bdkbZ &3 vuqca/k Hkax] vuqca/k Hkax ds mipkj] gkfuj{kk vuqca/kA
Unit – 4 Special Contracts ‐ Bailment, Pledge and Agency. 
bdkbZ &4 fo’ks"k vuqca/k & fu{ksi] fxjoh ,oa ,tsUlhA
Unit – 5 Sale of Goods Act 1930 ‐ Detailed Study of sale of goods Act. Classification of Goods, Conditions and 
Warranties, Unpaid seller and his rights. 
oLrq fodz; vf/kfu;e 1930] oLrq fodz; vf/kfu;e dk foLr`r v/;;u ]eky dk oxhZdj.k] 'krsZ ,oa vk'oklu] vnRr
bdkbZ &5
fodzsrk ,oa blds vf/kdkjA 

Suggested Readings :  

1. S.A. Sarlekar : Com. Law 
2. Singh Avtar : the Principles of Mercanitle Law, Esterns Book Companey Law. 
3. Kuchal M.C. : Business Law, Vikash Publishing House New Delhi. 
4. Kapoor N.D., Businesses Law 
5. Chandha P.R. Business Law , Galgotia , New Delhi, 
6. R.C. Agrawal, Commercial Law  

I/3
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management/ O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II Business Organization / f}rh;& O;kolkf;d laxBu

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Business  Organisation:  Definition,  Concept,  Characteristics,  Objectives,  Significance, 


Components and Functions.  
Social  Responsibilities  of  Business:  Meaning,  Definition,  Concept,  Characteristics,  Objectives, 
Importance, Current Need of Social Responsibilities of Business and Parties. 
O;kolkf;d laxBu % ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] ?kVd ,oa dk;Z]
bdkbZ &1 O;olk; dk lkekftd mRrjnkf;Ro % vFkZ] ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] i{kdkj ,oa O;olk; esa
lkekftd mRrjnkf;Ro dh orZeku vko’;drkA
Unit – 2 Promotion of Business: Meaning, Functions, Stages of Promotion,  
Forms of Business Organisation: Detailed Study of Sole Proprietorship and Partnership. 
O;olk; dk izorZu % vFkZ] dk;Z] izorZu dh voLFkk,aA
bdkbZ &2
O;olk; laxBu ds izdkj % ,dkdh ,oa lk>snkjh LokfeRo dk foLr`r v/;;uA
Unit – 3 Company Organisation: Meaning, Definition, Formation of Private and Public Company, 
Merits, Demerits and Types of Companies 
Cooperative Organization ‐ Need, Meaning, Significance, and it’s Merits ‐ Demerits. 
bdkbZ &3 daiuh laxBu % vFkZ] ifjHkk"kk] futh ,oa lkoZtfud daiuh dk fuekZ.k] ykHk] nks"k ,oa dEiuh ds izdkjA
lgdkjh laxBu & vko';drk] vFkZ] egRo ,oa blds xq.k nks"kA
Unit – 4 Public Enterprises – Concept, Meaning, Characteristics, Objectives and Significance. 
bdkbZ &4 lkoZtfud miØe & vo/kkj.kk] vFkZ] fo'ks"krk,a] mn~ns'; ,oa egRoA 
Unit – 5 Business ‐ Size and Location, Plant layout and Business Combination.  
bdkbZ &5 O;olk; & vkdkj ,oa LFkkuh;dj.k] la;a= vfHkU;kl ¼IykV ysvkmV½ rFkk O;kolkf;d la;kstuA

Suggested Readings 
1- O;olkf;d laxBu & MkW- vkj-,l-lksgkus
2- O;olkf;d laxBu & MkWa- vHk; ikBd] MkWa- esgrk

I/4
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

PaperNo. & Title / iz’ui= Ø- ,oa 'kh"kZd % I Micro Economics / izFke & O;f"V vFkZ’kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Micro Economics ‐ Definition, Meaning, Inductive and Deductive Method.  

bdkbZ &1 O;f"V vFkZ'kkL= & ifjHkk"kk] vFkZ] vkxeu ,oa fuxeu i}fr;kaA

Unit – 2 Economic Laws and it’s Nature, Basic Problems of Indian Economy. 

bdkbZ &2 vkfFkZd fu;e ,oa mudh izd`fr] Hkkjrh; vFkZO;oLFkk dh ewy leL;k,saA 
Unit – 3 Elasticity of Demand ‐ Concept, Definition, Importance, Types and Measurement of Elasticity of 
Demand. 
bdkbZ &3 ekax dh yksp %& vo/kkj.kk] ifjHkk"kk] egRo]] ekax dh yksp ds izdkj ,oa ekiA 
Unit – 4 Factors of Production ‐ Land, Labour, Capital, Organization and Entrepreneur, Division and 
Efficiency of Labour. 
bdkbZ &4 mRiknu ds ?kVd & Hkwfe] Je] iwath] laxBu ,oa lkglhA Je foHkktu ,oa Je dh dk;Zdq'kyrkA 
Unit – 5 Laws of Variable Proportions, Large Scale Production, Internal and External Economies and 
Diseconomies, Theories of Population. 
bdkbZ &5 ifjorZu'khy vuwikr dk fu;e] c`gn~ iSekus ds mRiknu dh vkarfjd ,oa ckg~; ferO;f;rk,a ,oa vferO;f;rk,a]
tula[;k ds fl}kar A 

Suggested Readings :  
1. Modern Micro economics Koustsohiarjiji A. Macmillan New Delhi. 
2. Micro Economics Mangal ramesh and tanna 
3. O;olkf;d vFkZ'kkL= & eaxy
4- vFkZ'kkL= ds fl)kar & ih-ds-tSu
5- O;f"V vFkZ'kkL= & izks- oh-lh- flUgk
6- O;olkf;d vFkZ'kkLr & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

I/5
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics/ O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Business Environment / f}rh; & O;kolkf;d i;kZoj.k

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Business Environment ‐ Concept, Significance, Components ‐ Economic, Political, Social, Cultural and 
Legal Environment. 
bdkbZ &1 O;kolkf;d i;kZoj.k & vo/kkj.kk] egRo] ?kVd & vkfFkZd] jktuhfrd] lkekftd] lkLd`frd ,oa oS/kkfud i;kZoj.kA
Unit – 2 Economic System – Capitalistic, Socialistic and mixed Economy ‐ Merits and Demerits. 
bdkbZ &2 vkfFkZd iz.kkyh& iwathoknh] lektoknh rFkk fefJr vFkZO;oLFkk & xq.k rFkk nks"kA 
Unit – 3 Concept of Globalization, Liberalization, Privatization and its Favourable and Unfavourable Effects on 
Indian Economy. 
bdkbZ &3 oS'ohdj.k] mnkjhdj.k rFkk futhdj.k dh vo/kkj.kk ,oa Hkkjrh; vFkZO;oLFkk ij buds vuqdwy vkSj izfrdwy izHkkoA 
Unit – 4 Multi‐National Corporations ‐Role and Limitations. World Trade Organization (WTO) ‐ its Role and 
Challenges in Indian Economy.  
bdkbZ &4 cgqjk"Vªh; fuxe & Hkwfedk rFkk lhek,aA fo’o O;kikj laxBu & Hkkjrh; vFkZO;oLFkk esa bldh Hkwfedk rFkk pqukSfr;kWaA 
Unit – 5 Industrial Sickness ‐ Role of Government in Prevention Industrial Sickness. Industrial Licensing Policy. 
bdkbZ &5 vkS|ksfxd :X.krk & vkS|ksfxd #X.krk dh jksdFkke esa ljdkj dh Hkwfedk] vkS|ksfxd vuqKkiu uhfrA   

Suggested Readings :  
1. O;kolkf;d i;kZoj.k & MkW- ikBd] MkW- xqIrk
2- O;kolkf;d i;kZoj.k & MkW- vkj-,l-lksgkus
3- O;kolkf;d i;kZoj.k & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

I/6
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I ‐ Financial Accounting


izFke& foÙkh; ys[kkadu

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z


% Particulars/fooj.k %

Unit – 1 Bank Reconciliation Statement. Accounts Related with Incomplete Records 

bdkbZ &1 cSad lek/kku fooj.k] viw.kZ vfHkys[kksa lEcU/kh ys[ks A


Unit – 2 Investment Accounts. Accounting for Hire Purches and Installment Payment System. 
bdkbZ &2 fofu;ksx ys[ksA fdjk;k Ø; if)fr ,oa fd’r Hkqxrku if)fr gsrq ys[kkaduA
Unit – 3 Branch Accounts  Departmental Account. 

bdkbZ &3 'kk[kk ys[ks] foHkkxh; ys[ksA


Unit – 4 Accounting for Non‐Profit Organisation. 

bdkbZ &4 vykHkdkjh laLFkkvksa ds ys[ksA


Unit – 5 Royalty and Lease Accounts, Insolvency  Accounts. 

bdkbZ &5 vf/kdkj 'kqYd ,oa iV~Vk [kkrs] fnokfy;k [kkrsaA 

Suggested Reading : 
1. Gupta R.L. Rasdhaswamy M. : Company Accounts : Sultan Chand and Sons, New Delhi 
2. Maheswari S.N. Crporate Accounting, Vikas Publishing house New Delhi. 
3. Shukla M.C. Grewal T.S. Gupta S.C. : Advanced Accounts S. Chand and Sons, New Delhi  
4. Shukla S.M. : Company A/c Hindi and English , Agra 
5. Jain P.K. Financial Accounting , Shivlal Agrwal And Sons Agra 

II/1
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Partnership Accounting f}rh;& lk>snkjh ys[kkadu

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Partnership Accounts, Essentials of Partnership, Partnership Deed, Fixed and Fluctuating Capital 
Accounts, Final Accounts of Partnership Firms. 
lk>snkjh ys[ks% lk>snkjh ds ewyrRo] lka>snkjh lays[k] fLFkj ,oa py iwWath [kkrs] lk>snkjh ds vfUre ys[ks A 
bdkbZ &1
Unit – 2 Concept of Goodwill (As per A.S. ‐ 10), Accounting for Admission of Partners.  

bdkbZ &2 [;kfr dh vo/kkj.kk] ¼ys[kk ekud&10] ds vuqlkj½] lk>snkj ds izos'k ij ys[kkdauA
Unit – 3 Accounting for Retirement of Partners and Death of Partners, Joint Life Policy. 

bdkbZ &3 lk>snkj dh fuo`fr ,oa e`R;q ij ys[kkadu] la;qDr chek ikfylhA

Unit – 4 Dissolution of Partnership Firm ( With Insolvency )  Application of Garner vs Murray Rule. 

bdkbZ &4 lk>snkjh dk fo?kVu ¼fnokfy;k lfgr½ xkuZj fo#) ejsZ fu;e dk vuqiz;ksxA
Unit – 5 Amalgamation of Firms.  Conversion of Partnership in Joint Stock Company.   

bdkbZ &5 QeZ dk ,dhdj.k ] lk>snkjh dk la;qDr Lda/k ize.My esa ifjorZuA

Suggested Readings :  
1. Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand   and Sons, New Delhi 
2. Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi 
3. Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi 
4. Sulka, S.M. : Financial Accounting  
5. P.C. Tulsyam : Principle of Accounting  
6. Dr. AK jain : Advanced Accounting  
 
 
 
 
 
 
 
 
 
 
II/2
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management / O;olkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I Business Regulatory Framework izFke& O;kolkf;d
fu;eu #ijs[kk

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Indian Partnership Act, 1932 ‐ Concept, Definitions, Features, Importance, Partnership Deed.    

bdkbZ &1 Hkkjrh; lk>snkjh vf/kfu;e] 1932 & vo/kkj.kk] ifjHkk"kk] fo'ks"krk,a] egRo] lk>snkjh lays[kA

Unit – 2 Negotiable Instrument Act, 1881 ‐ Definitions, Features, Promissory Note, Bill of Exchange and 
Cheque. 
bdkbZ &2 fofue; lk/; foys[k vf/kfu;e 1881 & ifjHkk"kk] fo'ks"krk,a] izfrKk i=] fofufe; foi= rFkk /kukns'kA
Unit – 3 Holder and Holder in Due Course Under the Negotiable Instrument Act, 1881 ‐ Crossing of Cheque, 
Types of Crossing, Dishonor and Discharge of Negotiable Instruments. 
bdkbZ &3 fofue; lk/; foys[k vf/kfu;e 1881 ds varZxr /kkjd ,oa ;Fkkfof/k /kkjd] psd dk js[kkadu] js[kkadu ds izdkj]
fofue; foi= dk fu"iknu ,oa vuknj.kA
Unit – 4 The Consumer Protection Act 1986 ‐ Main Features, Definition of Consumer, Consumer Grievance, 
Redressal Machinery. 
bdkbZ &4 miHkksDrk laj{k.k vf/kfu;e 1986 & eq[; fo'ks"krk,a] miHkksDrk dh ifjHkk"kk] miHkksDrk ifjosnuk] ifjrks"k.k e’khujhA
Unit – 5 Foreign Exchange Management Act 2000 (FEMA) ‐ Objectives and Main Provisions, Monopolistic 
and Restective Treade Practices Act‐ Objectives and Main Provisions.  
bdkbZ &5 fons'kh fofue; izca/k vf/kfu;e 2000 ¼Qsek½ & mn~ns'; ,oa izeq[k izko/kku] ,dkf/kdkj ,oa izfrca/kkRed O;kikj
O;ogkj vf/kfu;e & mn~ns'; ,oa izeq[k izko/kkuA

Suggested Readings :  
1. S.A Sarekar : Commercial Law. 
2. Sinmgh Avtor : the Principle of  Mercalite law. Eastion Book Company Locknow. 
3. Rucjal M.C. Business Law : Vikas publichation House, New Delhi 
4. kapoor N.D. : Business law. 

II/3
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management/ O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II Business Communications f}rh;& O;kolkf;d laizs"k.k

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Introduction ‐ Definition, Nature, Objects, Importance of Communication to Managers, Elements 
of Communication, Feedback. 

bdkbZ &1 Ikfjp; & ifjHkk"kk] izd`fr] mn~ns';] izca/kdks ds fy, laizs"k.k dk egRo] laizs"k.k ds rRo] izfriqf"VA
Unit – 2 Dimension and Directions of Communication, Means of Communication ‐ Verbal Communication, 
SWOT Analysis. 
bdkbZ &2 laizs"k.k ds vk;ke vkSj fn'kk,a] laizs"k.k ek/;e & 'kkfCnd laizs"k.k LokWV fo’ys"k.kA
Unit – 3 Non‐Verbal Communication, Body Language, Paralanguage, Sign Language, Visual and Audio 
Communication, Channel of Communication, Barriers in Communication. 

bdkbZ &3 v'kkfCnd laizs"k.k] nSfgd Hkk"kk] ik'oZ Hkk"kk] ladsr Hkk"kk] laizs"k.k J`a[kyk,a] xyr lapkj ¼cka/kk,a½A
Unit – 4 Written Business Communication ‐ Concept, Advantages, Disadvantages, Importance, Need of 
Business Letter and Kinds of Business Letter, Essentials of an Effective Business Latter. 
fyf[kr O;kolkf;d laizs"k.k & vo/kkj.kk] ykHk] gkfu;ka] egRoA O;kolkf;d i=ksa dh vko';drk ,oa izdkj] izHkkoh
bdkbZ &4 O;kolkf;d i= dh fo'ks"krk,aA
Unit – 5 Modern Forms of Communication ‐ Fax, E‐mail, Video Conferencing, International Communication 
for Global Business.  
bdkbZ &5 vk/kqfud laizs"k.k ds :i& QSDl] bZ&esy] n`'; ifjppkZA Hkwe.Myh; O;olk; ds fy, vUrjkZ"Vªh; laizs"k.kA

Suggested Readings :  
1- O;olkf;d laizs"k.k & MkW- fouksn dqekj feJk lkfgR; Hkou vkxjk
2. Business Communications ‐  Dr. Ramesh Mangal, Universal Pub. Agra 

II/4
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I Macro Economics izFke& lef"V vFkZ’kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Macro economics‐ Concept, Nature, Importance, Limitations, Difference between Micro and 
Macro Economics. 
bdkbZ &1 lef"V vFkZ'kkL= & vko/kkj.kk] izd`fr] egRo] lhek,a] O;f"V ,oa lef"V vFkZ'kkL= esa varjA

Unit – 2 National Income ‐  Meaning, Definition, Concept of National Income, Methods for  Measuring 
National Income , Problem of Calculating  National Income in India. 
bdkbZ &2 jk"Vªh; vk; & vFkZ] ifjHkk"kk] jk"Vªh; vk; dh vo/kkj.kk] jk"Vªh; vk; ds ekiu dh fof/k;kWa] Hkkjr esa jk"Vªh; vk;
dh x.kuk dh leL;k,aA
Unit – 3 Theories of Wages, Interest and Employment. 

bdkbZ &3 etnwjh] C;kt ,oa jkstxkj ds fl)karA


Unit – 4 Monitory Theories ‐ Demand‐Supply Theory of Money, Price Theory of Money, Liquidity Theory of 
Money.   
bdkbZ &4 ekSfnzd fl)kar & eqnzk dh ekax ,oa iwfrZ dk fl)kUr] eqnzk ds eqwY; dk fl)kUr] eqnzk dh rjyrk dk fl)karA
Unit – 5 Banking and Credit Management ‐ Commercial Banking and Credit Control, Central Banking 
System, Inflation and Deflation of Money.  
bdkbZ &5 cSfdax ,oa lk[k izca/k & okf.kT; cSfdax ,oa lk[k fu;a=.k] dsUnzh; cSfdax iz.kkyh] eqnzk & LQhfr ,oa foLQhfrA
 

Suggested Readings :  
1. Macro Economics ‐ Dr. V.C. Sinha 

II/5
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. I / ch-dkWe- izFke

Semester / lsesLVj % IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics/ O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II Indian Economics f}rh;& Hkkjrh; vFkZ 'kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Indian Economy ‐  Main Features and Nature, Economic Planning ‐ Features and Objectives, Brief 
History and Achievements of Five Year Plans, Achievements of Tenth Five Year Plan and Targets of 
Eleventh Five Year Plan . 
bdkbZ &1 Hkkjrh; vFkZO;oLFkk & eq[; fo'ks"krk,a ,oa izd`fr] vkfFkZd fu;kstu & fo'ks"krk,a] mn~ns'; ]iapo"khZ; ;kstuk dk laf{kIr
bfrgkl ,oa miyfC/k;kaA nloha iapo"khZ; ;kstuk dh miyfC/k;ka ,oa X;kjgoha iapo"khZ; ;kstuk ds y{;A
Unit – 2 Indian Agriculture ‐ Features, Agriculture Policy, Sources of Agriculture Finance. Agriculture Credit 
Policy, Public Distribution System. 

bdkbZ &2 Hkkjrh; d`f"k & fo’ks"krk,sa] d`f"k uhfr] d`f"k foRr ds lzksr] d`f"k lk[k uhfr] lkoZtfud forj.k iz.kkyhA
Unit – 3 Industrial Development ‐ Industrial Development since Independence, Problems of Development, 
Recent Industrial Policy. 

bdkbZ &3 vkS|ksfxd fodkl & Lo=ark ds i'pkr vkS|ksfxd fodkl] fodkl dh leL;k,Wa] v|ru vkS|ksfxd uhfr A
Unit – 4 Problems of Balance of Payment ‐ Export ‐ Import Policy, Commercial Policies, Foreign Direct 
Investment.  

bdkbZ &4 Hkqxrku larqyu dh leL;k% vk;kr & fu;kZr uhfr] O;kikfjd uhfr;k¡] izR;{k fons'kh fuos’k A
Unit – 5 Fiscal and Monetary Policy of India ‐ Fiscal and monetary Policies, Capital Formation, Technological 
Development in Indian Context. 

bdkbZ &5 Hkkjr dh iz'kqYd ,oa ekSfnzd uhfr & Hkkjrh; iz'kqYd ,oa ekSfnzd uhfr] iwath fuekZ.k] Hkkjrh; lanHkZ esa rduhdh
fodkl A

Suggested Readings :  
1 Indian Economics ‐ Dr.Mamoria and Jain 

II/6
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I ‐ Elements of Company Accounts


izFke& dEiuh ys[ks ds ewy rRo

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Maintenance of Books of Accounts as per Company Act, Issue and Forfeiture and Reissue of Shares, 
Buy Back of Shares. 
bdkbZ &1 Hkkjrh; daiuh vf/kfu;e ds vuqlkj ys[kksa dk la/kkj.k] va'kksa dk fuxZeu o gj.k ,oa iquZfuxZeu] va’kks dh
iquZ[kjhnA
Unit – 2 Redemption of Preference Share, Issue and Redemption of Debenture. 

bdkbZ &2 iwokZf/kdkj va'kksa dk 'kks/ku] _.k i=ksa dk fuxZeu ,oa 'kks/kuA
Unit – 3 Pre and Post Incorporation Profit, Underwriting Commission. 
lekesyu ds iwoZ ,oa i'pkr ds ykHk] vfHkxksiu deh'kuA
bdkbZ &3
Unit – 4 Preparation of Profit and Loss Appropriation Account, Declaration of Dividend, Calculation of 
Managerial Remuneration.  
bdkbZ &4 ykHk gkfu fu;kstu [kkrk rS;kj djuk] ykHkka'k dh ?kks"k.kk] eSustj ds ikfjJfed dh x.kukA
Unit – 5 Final Accounts of Company. 

bdkbZ &5 dEiuh ds vafre ys[ksA

Suggested Readings :‐ 

1. Gupta R.L. Radhaswamy M.   :  Company Accounts, Sultan Chand and Sons, New Delhi. 
2. Maheshwari S.N.    :  Corporate Accounting; Vikas Publishing House, New Delhi 
3. Modi, Oswal and S.K. Khatik   :  Corporate Accounting in Hindi & English (both) College Book House, Jaipur 
4. Shuka S.M      :   Company A/c in (in Hindi) & in English S.B. Agra 

III/1
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Theory and Practice of Cost


f}rh;& ykxr ds fl)kar ,oa O;ogkj

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Cost Concepts & Classification, Elements of Cost, Nature & Importance of Cost Accounting, 
Difference between Cost & Financial Accounting. 
bdkbZ &1 Ykxr vo/kkj.k ,oa oxhZdj.k] ykxr ds rRo] ykxr ys[kkadu dh izd`fr ,oa egRo] ykxr ys[kkadu ,oa foÙkh;
ys[kkadu esa varjA
Unit – 2 Accounting for Materials, Techniques of Inventory Control, Accounting for Labour, Classification of 
Labour Cost. 
bdkbZ &2 Lkkexzh ds fy, ys[kkadu] Lda/k fu;a=.k dh rduhd] Je ds fy, ys[kkadu] Je ykxr dk oxhZdj.kA
Unit – 3 Accounting for Overheads: Classification, Apportionment and Absorption of Overheads, 
Computation of Machine Hour Rate. 
bdkbZ &3 miifjO;;ksa ds fy, ys[kkadu% miifjO;;ksa dk oxhZdj.k vfHkHkktu vkSj vo’kks"k.k] e’khu ?kaVk nj dh x.kukA
Unit – 4 Unit Costing, Preparation of Cost Sheet (Including Tender Price). 
bdkbZ ykxr ys[kkadu] ykxr i= dk fuekZ.k ¼fufonk ewY; dh x.kuk lfgr½
bdkbZ &4
Unit – 5 Contract Account, Process Account (Excluding Inter Process Profit Reserve). 
bdkbZ &5 Bsdk [kkrk] izfØ;k ys[ks ¼varj izfØ;k ykHk lap; dks NksM+dj½

Suggested Readings :‐ 
1. Arora M.N.     :  Cost Accounting – Principles and Practice, Vikas New Delhi. 
 
2. Maheshwari S.N.  :  Advanced Problems and Solutions in Cost Accounting : Sultan Chand, new Delhi.. 
 
3. Agrawal, M.L. S.B. Agra :   Cost Accounting (in Hindi) 
 
4. Jain B.K. Prof. Jain N.C. :   Cost A/c (in Hindi) & in English Ramesh Book Depot. Jiaipur. 
 

III/2
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I ‐ Indian Company Act  


izFke& Hkkjrh; dEiuh vf/kfu;e

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Company – Definition, Characteristics, Kinds of Company. 

bdkbZ &1 dEiuh & ifjHkk"kk] fo'ks"krk,sa] dEiuh ds izdkjA

Unit – 2 Formation of Company, Promotion, Incorporation and Commencement of Business. 

bdkbZ &2 dEiuh dk fuekZ.k] izoZru] lekesyu ,oa O;kikj dk vkjEHkA

Unit – 3 Memorandum of Association, Articles of Association, Prospectus. 

bdkbZ &3 ik"kZn lhek fu;e] ik"kZn varfuZ;e ,oa izfooj.kA

Unit – 4 Shares ‐ Types, Transfer and Transmission of Shares, Debentures – Meaning and Types. 

bdkbZ &4 vaa'k & izdkj] va'kksa dk gLrkraj.k ,oa vfHk&gLrkadu] _.k i= & vk’k; ,oa izdkjA

Unit – 5 Company Meetings, Kinds, Coram, Voting, Resolutions, Minutes.  

bdkbZ &5 daiuh lHkk,sa & izdkj] x.kiwjd la[;k] ernku] izLrko] lw{eA

Suggested Readings:‐ 

1. Shukla S.M.       :  Company Adhiniyam S/B Agra. 
2. Nourlaka Jain Tripathi   :  Company Law‐Universal – Agra (in Hindi) 
3. Dr. Bajpai & Jain    :  Company Law, M.P. Hindi Granth Academny, Bhopal 
4. Mazumdar A/c     :  Company Law, Taxman’s Delhi. 
5. Chawla & Garg    :  Company Law & S.P.S. Chand, Delhi 

III/3
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Principles of Statistics


f}rh;& lkaf[;dh ds fl)kar

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Meaning, Significance, Scope and Limitations of Statistics, Statistical Investigation.  

bdkbZ &1 lkaf[;dh ls vk'k; ,oa egRo] {ks= ,oa lhek;sa] lkaf[;dh; vuqla/kkuA

Unit – 2 Process of Data Collection, Primary and Secondary Data, Methods of Sampling, Preparation of 
Questionair, Classification and Tabulation of Data, Preparation of Statistical Series.  

bdkbZ &2 lead ldyu dh izfdz;k] izkFkfed ,oa f}rh; lead] fun'kZu dh jhfr;ka] iz'ukoyh dh jpuk] leadksa dk oxhZdj.k
,oa lkj.kh;u] lkaf[;kadh; Jsf.k;ksa dh jpukA

Unit – 3 Meseurement of Central Tendency – Mean, Mode, Median, Geometric Mean and Harmonic Mean. 

bdkbZ &3 dsUnzh; izo`fRr dh eki & ek/;] Hkwf;"Bd] e/;dk] xq.kksRrj ek/; ,oa gjkRed ek/;A

Unit – 4 Dispersion and Skewness, Kurtosis. 

bdkbZ &4 vifdj.k] fo"kerk ,oa izFkq'kh"kZ’kRo

Unit – 5 Diagrammatic and Graphic Representation of Data.  

bdkbZ &5 leadks dk fp=e; ,oa js[kh; izn'kZuA

Suggested Readings :‐ 
1. Gupta B.N     :  Statistics, Sahitya Bawan, Agara (Hindi & English) 
 
2. Gupta S.P.     :  Statistics, S. Chand Delhi (Hindi & English) 
 
3.Nagar K.N.    :  Statistics, Meenakshi Prakashan, Meeruth (Hindi & English) 
 
4. Shukla S.N.    :  Statistics, Sahitya Bawan, Agara (Hindi & English) 
 
5. Hoel & Jessen   :  Basic Statistics for Business and Economics JohnWilley and Sons, New York. 

III/4
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I Commercial Bank Management  izFke& okf.kfT;d


cSad izca/k

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Principles of Banking: Definition of Bank, Creation of Money: Present Structure of Commercial 
Banking in India 

bdkbZ &1 cSafdax ds fl)kar] cSad dh ifjHkk"kk] eqnzk dk l`tu] Hkkjr esa okf.kfT;d cSadksa dh orZeku lajpukA
Unit – 2 Management Principles in Banks: Managerial Fuctions in Banks: Recruitment, Selection, Training, 
Promotion and Control of Staff.  

bdkbZ &2 cSadks esa izca/k ds fl)kar% cSadks esa izca/kdh; dk;Z] HkrhZ] p;u] izf’k{k.k] inksUufr rFkk LVkQ dk fu;a=.kA
Unit – 3 Managemnt of Deposits and Advances: Deposit Mobilization, Classification and Nature of Deposit 
Accounts, Advances, Lending Practice, Types of advances. 

bdkbZ &3 tek ,oa vfxzeksa dk izca/ku% tekvksa dh xfr’khyrk] tek [kkrks dk oxhZdj.k ,oa izd`fr] vfxze] m/kkj O;ogkj]
vfxze ds izdkjA
Unit – 4 Investment Management: Nature of Bank Investment, Liquidity and Profitablity, Preparation of 
Cheques, Bills, Endorcement, Government Securities. 

bdkbZ &4 fofu;ksx izca/k& cSad fofu;ksx dh izd`fr] rjyrk ,oa ykHknk;drk] psd dks rS;kj djuk] fcy] i`"Bkadu] 'kkldh;
izfrHkwfrA
Unit – 5 Management of Finance: Bank Accounts, Records, Reports, Statement of Advances, Evaluation of 
Loan Applications. 

bdkbZ &5 foRr dk izca/k% cSad ys[ks] fjdkMZ] fjiksVZl~] vfxzekas dk fooj.k i=] _.k vkosnu i=ksa dk ijh{k.kA

Suggested Readings:  

1. H.C. Sharma – Banking Law and Practise (Sahitya Bhawan) 
2. Dr. Maliram –  Banking Law and Practise 
3. Dr. V.C. Sinha ‐  Banking Law and Practise 

III/5
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Financial Market Operation   


f}rh;& foRrh; cktkj ifjpkyu

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 An Overviwe of Financial Markets  in India 

bdkbZ &1 Hkkjr esa fofÙk; cktkjksa dk ,d ifjn`’;A


Unit – 2 Money Market: Indian Money Market Composition and Structure, (a) Acceptance Houses (b) 
Discount Houses (c) Call Money Markets. 
eqnzk cktkj & Hkkjrh; eqnzk cktkj dh n’kk ,oa lajpuk] Lohdkj x`g] vigkj x`g] ;kpuk eqnzk cktkjA
bdkbZ &2
Unit – 3 Capital Markst: Security Markets (a) New Issue Markets (b) Secondry Markets, Fuctions and Role of 
Stock Exchange, Stock Exchanges, Natonal Stock Exchange (NSE), Bombay Stock Exchanges(BSE). 
iwWath cktkj & izfrHkwfr cktkj ¼v½ uohu fuxZeu cktkj ¼c½ f}rh;d cktkj] fofu;e ds dk;Z ,oa HkwfedkA Lda/k
bdkbZ &3 fofue; & us’kuy LVkWd ,Dlpsat] cEcbZ LVkWd ,DlpsatA
Unit – 4 Invertors Protection: Grievance Concerning Stock Exchange Dealings and their Removal, Grievance 
cell in Stock Excnange, Security Exchange Board of India (SEBI). 
fofu;ksDrk laj{k.k & Lda/k fofue; O;ogkjks ls lacaf/kr f’kdk;r] ifjrks"k.k vkSj mudh foeqfDr] Lda/k fofue; esa
bdkbZ &4 f’kdk;r fuokj.k izdks"B] Hkkjrh; izfrHkwfr fofue; cksMZ ¼lsch½A
Unit – 5 Financial Services: Marchant Banking – Fuctions and Roles, SEBI Guidelines, Credit Rating – 
Concept, Fuction and Types. 
foÙkh; lsok,a & O;kikj cSafdax] dk;Z vkSj Hkwfedk] Hkkjrh; izfrHkwfr fofue; e.My ds fn’kk funsZ’k] lk[k nj
bdkbZ &5
fu/kkZj.k & vo/kkj.kk] dk;Z ,oa izdkjA

Suggested Readings :‐ 
1. Guta S.B.      :  Monetary Planning of Inda, S. Chand, New Delhi. 
2. Khan M.Y.       :  Indian Financial System, ‐ Theory and Practice, Tata Mc Graw Hill, New Delhi 
3. Reserve Bank of India   :  Bulletins 
4. Reserve Bank of India   :  Annaul Report (s). 
5. Khubchandani    :  Practice and Law of Bankin : Macmillan India Ltd. New Delhi. 
6. Sethi T.T.      :  Mudra Banking & Antarrastriy vyapar, L.N. Agra (in Hindi) 

III/6
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I ‐ Advance Corporate Accounts   


izFke& mPprj fuxeh; yss[ks 

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Amalgemation of Company as per Accounting Standred ‐14 
 
bdkbZ &1 dEifu;ksa dk lafofy;u ¼ys[kkadu izHkko 14 ds vuqlkj½

Unit – 2 Internal Reconstruction. Double Account System, Accounts of Public Utility Companies. 
 
bdkbZ &2 vkUrfjd iqufuZekZ.k] nksgjk ys[kk iz.kkyh] lkoZtfud mi;ksfxrk dEiuh ds [kkrs

Unit – 3 Holding Company (With one subsidiary Company). 
 
bdkbZ &3 lw=/kkjh dEiuh ¼,d lgk;d dEiuh ds lkFk½

Unit – 4 Valuation of shares and Goodwill.  
 
va'kksa ,oa [;kfr dk ewY;kadu
bdkbZ &4
Unit – 5 Accounting for Liquidation of Company. 
 
bdkbZ &5 dEifu;ksa ds ifjlekiu ds fy;s ys[kkadu
 

Suggested Books:‐ 

1.  Gupta R.L. Radhaswamy M:    Company accounts; Sultan chand and sons New Delhi. 


2.  Maheswari S.N.:      Corporate accounting, vikas pub. House, New Delhi. 
3.  Shukla M.C.Grewal T.S. and Gupta S.C.:  Advanced accounts; S.Chand & Co. New Delhi. 
4.  Shukla S.M.:        Company a/c (Hindi) & in English S.R.Agra. 

IV/1
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II – Advance Cost Accounts @


f}rh;& mPprj ykxr ys[ks

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Process Account ‐ Inter Process Profit, Equivalent Production, Uniform Costing and Inter Firm 
Comparison. 

bdkbZ &1 izfØ;k ys[kkadu & varj izfØ;k ykHk] rqY; mRiknu] ,d#i ykxr ys[kkadu ,oa vr%QeZ rqyukA

Unit – 2 Reciliation of Cost Accounting and Financial Accounting Profit, Oparating Cost ‐ Transport Business. 

bdkbZ &2 Ykkxr ,oa foÙkh; ys[kks ds ykHk dk lek/kku] ifjpkyu ykxr & ifjogu O;olk;A
Unit – 3 Budgetary Control: Concept and Importance, Cash Budget, Production Budget and Flexible Budget. 

bdkbZ &3 ctVjh fu;a=.k & vo/kkj.kk ,oa egRo] jksdM+ ctV] mRiknu ctV ,oa ykspnkj ctVA
Unit – 4 Concept of Marginal Costing, Cost Volume Profit, Cencept of Cost Audit. 

bdkbZ &4 lhekar ykxr dh vo/kkj.kk] ykxr ek=k ykHk] ykxr vads{k.k dh vo/kkj.kkA
Unit – 5 Standured Costing, Variance Analysis, Material and Labour Variance. 

bdkbZ &5 izeki ykxr] fopj.k fo’ys"k.k] lkexzh ,oa Je fopj.kA

Suggested Books:‐ 

1.  Tulsian P.C.:      Practical Costing; Vikas, New Delhi. 


2.  Maheshwari S.N.:    Advanced problems and solutions in cost accounting; Sultan Chand, New Delhi. 
3.  Agrawal M.L.:      Cost Accounting, S.B. Agra (in Hindi). 

IV/2
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I ‐ Principles of Management izFke & izca/k ds
fl)kar

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Management – Meaning, Nature & Importance, Functions & Principles of Management. 
Management V/S Administration, Professionalisation of  Management. 

bdkbZ &1 izca/k & vFkZ] izd`fr] egRo] dk;Z ,oa izca/k ds fl)kar] izca/k cuke iz'kklu] izca/k dk is'ksoj mi;ksxA

Unit – 2 Development of Management thoughts ‐ Contribution of Taylor and Fayol. Management By 
Exception, Management By Objective. 

bdkbZ &2 izca/k fopkj/kkjk dk fodkl&Vsyj ,oa Qs;ksy dk ;ksxnku] viokn }kjk izcza/k] mn~ns';ksa }kjk izca/kA
Unit – 3 Planning and Decision Making. 

bdkbZ &3 fu;kstu ,oa fu.kZ;u]


Unit – 4 Organization ‐ Meaning, Principles, Structures, Departmentalization. 

bdkbZ &4 laxBu& vFkZ] fl)kUr] lajpuk] foHkkxh;dj.kA


Unit – 5 Direction, Control‐Process & Methods. 

bdkbZ &5 funsZ'ku] fu;a=.k& izfof/k ,oa i)fr;ka

Suggested Books:‐ 

1.  Durcker Peter F.:    Management challenges for the 21st century; Bullerworth Heinemann, Oxford. 


2.  Weihrich and Koontz, et al;  Essentials of management; tata MCGraw Hill, NewDelhi.  
3.  Fred Luthans:      Organizational behavior; McGraw Hill, New York. 
4.  Lohis A.Allen:      Management ond Organization, McGRaw Hill, Tokyo. 

IV/3
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Busainess Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II Advanced Statistics f}rh;& mUur lkaf[;dh

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z

% Particulars/fooj.k %

Unit – 1 Index Number – Meaning, Charecterstics, Importance and Uses, Consruction of Index Numbers – 
Cost of Living Index ,Fisher Ideal Index Number. 
funsZ'kkad& vFkZ] fo’ks"krk,a] egRo vkSj mi;ksx] funsZ’kkadks dh jpuk & thou fuokZg funsZ’kkad] fQ’kj dk vknZ’k
bdkbZ &1 lwpdkadA
Unit – 2 Correlation – Meaning,Definitions Types and Degree of Correlation, Methods of Correlation 
Regression Analysis – Meaning, Uses, Difference between Correlation and Regression, Linear 
Regression, Regression Equation, Calculation of Coefficient of Regression. 
bdkbZ &2 LkglEca/k& vk’k;] ifjHkk"kk] izdkj] lglEca/k dk ifjek.k] lglEca/k dh fof/k;kaA
izrhixeu lehdj.k & vk’k;] mi;ksx] lglEca/k ,oa izrhixeu esa varj ijLij izrhixeu js[kk,a izrhixeu
lehdj.k] izrhixeu xq.kkad dk ifjdyuA
Unit – 3 Analysis of Time series – Meaning, Importance, Components, Decomposition of Time Series, 
Measurement of Long Term Trends, Measurement of Cyclical  and Inrregular Fuctuations. 
Business forecasting – Meaning Assumptions, Basis of forecasting, Methods / Techniques, 
Theories, Utility  and Limitations 
bdkbZ &3 dkyJs.kh dk fo'ys"k.k&vFkZ] egRo] la?kVd] dkyJs.kh dk fo?kVu @ fo’ys"k.k] nh?kZdkfyu miufr ds eki] pfØ;
o vfu;fer mPpkopuksa ds ekiA
O;kolkf;d iwoZkuqeku& vk’k;] ekU;rk,a] iwokZuqeku ds vk/kkj] fof/k;ka] fl)kar] mi;ksfxrk ,oa lhek,aA
Unit – 4 Interpolation and Extra Polation – Meaning , Definitions, Assumptions, Need ,Importance and 
Methods 
bdkbZ &4 vUrjx.ku ,oa ckg~;x.ku& vk’k;] ifjHkk"kk,a] ekU;rk,a] vko’;drk] egRo ,oa fof/k;kaA
Unit – 5 Probability – Growth and Development of Probability, Importance, Meaning and Definitions, 
Permutation and Combination, Calculation of Probability,Addtion and Multiplication Theorum.  
bdkbZ &5 izkf;drk& izkf;drk fl)kar dk fodkl] egRo] vk’k;] ,oa ifjHkk"kk,a] Øep; vkSj lap;] izkf;drk dh x.kuk] ;ksx
,oa xq.ku izes;A
 

Suggested Books:‐ 

1. Advanced Statistics – Dr. S.M. Shukla 
2. Advanced Statistics – D.N. Elhance 
3. Advanced Statistics – B.N. Gupta 
4. Advanced Statistics – Mahesh Agrawal 
5. Advanced Statistics – R.P. Washney 

IV/4
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % I Banking in India izFke& Hkkjr esa vf/kdks"k.k

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Indian Banking System ‐ Features, Money Lenders, Nationalization of Commercial Banks and its 
Effects. Classification of Banking Institutions. 

bdkbZ &1 Hkkjrh; vf/kdks"k.k i)fr & fo'ks"krk,a] lkgwdkj] okf.kfT;d cSadksa dk jk"Vªh;dj.k ,oa blds izHkko] cSafdax laLFkkvksa
dk oxhZdj.kA

Unit – 2 Development Banking in India ‐ IFCI, IDBI, ICICI, SEBI, Export Credit and Guarantee Corporation of 
India. 

bdkbZ &2 Hkkjr esa fodkl cSafdax& Hkkjrh; laLFkkxr for fuxe] Hkkjrh; vkS|ksfxd fodkl cSad] Hkkjrh; lk[k ,oa fofu;ksx
fuxe] izfrHkwfr fofue; eaMy] Hkkjrh; fu;kZr lk[k ,oa izfrHkwfr fuxeA
Unit – 3 Reserve Bank of India ‐ Functions, Control of Credit by RBI, Power of RBI. 

bdkbZ &3 fjtoZ cSad vkWQ bafM;k& dk;Z] fjtoZ cSad }kjk lk[k fu;a=.k] fjtoZ cSad dh 'kfDr;k¡A
Unit – 4 Banking Regulation Act 1949 ‐ Important Features of Banking Regulation, Restrictions on 
Advances. 
bdkbZ &4 cSafdax fu;eu vf/kfu;e 1949 & cSafdax fu;eu vf/kfu;e 1949 ds egRoiw.kZ y{k.k] vfxzeksa ij izfrcU/kA
Unit – 5 Privatization of Banks ‐ Narasimhan Committee Report, Banking Sector Reforms in India. 

bdkbZ &5 cSadksa dk futhdj.k & ujflage lfefr dk izfrosnu] Hkkjr esa cSafdax {ks= ds lq/kkjA

Suggested Books:‐ 

1. Banking in India – M.L. Sath 
2. Banking in India – B.K. Jain 

IV/5
mPpf’k{kk foHkkx] e-iz- 'kklu
ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com. Semester Wise Syllabus
As Recommended by Central Board of Studies and Approved by the Governor of M.P.
Max. Marks / vf/kdre vad % 50

Class / d{kk % B.Com. II / ch-dkWe- f}rh;

Semester / lsesLVj % IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd % Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd % II ‐ Investment Management f}rh;&fofu;ksx izca/k

Compulsory / vfuok;Z ;k Optional/oSdfYid % Compulsory/vfuok;Z (Optional for Vocational


Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k %

Unit – 1 Investment ‐ Meaning, Nature, Objectives and Process, Types of Investment, Alternatives of 
investment, Negotiable and Non‐Negotiable Investment. 
 
bdkbZ &1 fofu;ksx& vFkZ] izd`fr] mn~ns';] izfØ;k] fuos'k ds izdkj] fofu;ksx ds fodYi] fofue; lk/; ,oa xSj fofue; lk/;
foys[kA

Unit – 2 Measurement of Return and Risk ‐ Measurement of Return and Risk, Systematic and Unsystematic 
Risk, Security Risk and Return Analysis. 
 
bdkbZ &2 izR;k; ,oa tksf[ke dh eki & izR;k; ,oa tksf[ke dh eki] O;ofLFkr ,oa vO;ofLFkr tksf[ke] izfrHkwfr tksf[ke o
izR;k; fo'ys"k.kA

Unit – 3 Security Analysis ‐ Fundamental, Economic, Industrial and Technical Analysis. 

bdkbZ &3 izfrHkwfr fo'ys"k.k & vk/kkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh fo'ys"k.kA

Unit – 4 Efficient Market Hypothesis ‐ Weak, Semi‐Strong and Strong Market, Capital Assets Princing 
Model. 
 
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Unit – 5 Portfolios Evaluation ‐ Jenson, Sharpe and Tagore Model. 
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Books Reading:s: 

1.  Investment management, R.P.Rastogi 

2.  Security Analysis and Portfolio Management, P.Pendian. 

3.  Security Analysis and Portfolio Management. Fischor and Ronald. 

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