B.Com Syllabus for General Choice Based Credit System Effective 2019

Syllabus for B.
Com General Choice Based Credit System with Effective from 2019
DEPARTMENT OF COMMERCE & MANAGEMENT STUDIES
Course Structure
Bachelor of Commerce
(B.Com General )
Under CBCS Scheme
2019
THE ISLAMIA COLLEGE OF SCIENCE & COMMERCE

SRINAGAR
JAMMU & KASHMIR
Page 1 of 19
Department of Commerce & Management Studies The Islamia College of Science & Commerce Srinagar (J&K)
Syllabus for B.Com General Choice Based Credit System with Effective from 2019
B.Com (General) Course Structure Semester Wise

Under CBCS Scheme with effective from 2019
Semester – I Number of Credits = 22
Course Code Course Title Course Type Credits Marks
BCFA1CR1 Financial Accounting Core Course C-1 02+04=06 30+70=100
BCOM1CR2 Business Organization & Management Core Course C-2 02+04=06 30+70=100
BCUR1CC1  Urdu
BCKM1CC2  Kashmiri MIL – I 02+04=06 30+70=100
BCHN1CC3  Hindi (Any One)
Ability-Enhancement
BGCS1AE1 English Communication Skills 04 60
Compulsory Course (AECC)-2
Semester – II Number of Credits = 22
BCBL2CR1 Business Law Core Course C-3 02+04=06 30+70=100
BCMS2CR2 Business Mathematics and Statistics Core Course C-4 02+04=06 30+70=100
BCUR2CC1  Urdu
BCKM2CC2  Kashmiri MIL – 2 02+04=06 30+70=100
BCHN2CC3  Hindi (Any One)
Ability-Enhancement
BGES2AE2 Environmental Studies 04 60
Compulsory Course (AECC)-1
Total No of Credits 22+22+22+22+24+24 = 132
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FINANCIAL ACCOUNTING
(B.Com General)
Semester – I
Course Code Course Type Credits Marks
BCFA1CR1 Core Course C-1 02+04=06 30+70 =100
COURSE OBJECTIVE: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.
COURSE CONTENTS
UNIT DESCRIPTION
Theoretical Framework:
i. Accounting As An Information System
The Users of Financial Accounting Information & their Needs. Qualitative Characteristics of Accounting,
Information. Functions, Advantages & Limitations of Accounting. Branches of Accounting. Bases of
Accounting; Cash Basis & Accrual Basis.
ii. The Nature Of Financial Accounting Principles
Basic Concepts & Conventions: Entity, Money Measurement, Going Concern, Cost, Realization, Accruals,
Periodicity, Consistency, Prudence (Conservatism), Materiality & Full Disclosures.
iii. Financial Accounting Standards
Concept, Benefits, Procedure for Issuing Accounting Standards in India. Salient Features of First-Time
Adoption of Indian Accounting Standard (Ind-AS) 101. International Financial Reporting Standards
Unit-I
(IFRS): - Need & Procedures.
iv Accounting Process:
From Recording of A Business Transaction to Preparation of Trial Balance.
v. Final Accounts:
Capital & Revenue Expenditures & Receipts: General Introduction Only. Preparation of Financial
Statements of Non-Corporate Business Entities Including Adjustments.
Computerised Accounting Systems:
Computerized Accounts By Using any Popular Accounting Software: Creating A Company; Configure
& Features Settings; Creating Accounting Ledgers & Groups; Creating Stock Items & Groups;
Vouchers Entry; Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit & Loss
Account, Balance Sheet.
Business Income
i. Measurement of Business Income-Net Income:
The Accounting Period, The Continuity Doctrine & Matching Concept. Objectives of Measurement.
ii. Revenue Recognition
Unit-II Recognition of Expenses.
iii. Depreciation
The Accounting Concept of Depreciation. Factors in the Measurement of Depreciation. Methods of
Computing Depreciation: Straight Line Method & Diminishing Balance Method; Disposal of Depreciable
Assets-Change of Method.
i. Accounting For Hire Purchase
Transactions, Journal Entries & Ledger Accounts in the Books of Hire Vendors & Hire Purchaser For
Large Value Items including Default & Repossession.
Unit-III ii. Consignment
Features, Accounting Treatment in the Books of The Consignor & Consignee.
iii. Joint Venture:
Difference Between Joint Venture & Consignment; Joint Venture VS Partnership; Accounting Procedure.
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Accounting for Inland Branches
i. Dependent Branches
Concept of Dependent Branches; Accounting Aspects.
Unit-IV
ii. Debtors System
Concept /Accounting Aspects; Accounting Entries in the Books of Head Office At Cost / Invoice Price.
iii. Stock & Debtors System:
Accounting Aspects
SUGGESTED READINGS
1. Monga J.R., Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
2. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
3. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi.
4. Tulsian, P.C. Financial Accounting, Pearson Education.
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable immediately.
3. Internal 10 marks.
4. Examination Scheme for Computerised Accounts – Practical for 20 marks. The practical examination will
be for 1 hour.
5. Theory Exam shall carry 70 marks
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BUSINESS ORGANISATION AND MANAGEMENT

(B.Com General)
Semester – I
BCOM1CR2 Core Course C-2 02+04=06 30+70 =100
COURSE OBJECTIVE: The course aims to provide basic knowledge to the students about the organization and
management of a business enterprise.
COURSE CONTENTS
UNIT DESCRIPTION
Foundation of Indian Business
Manufacturing and Service Sectors; Small and Medium Enterprises; Problems and Government
Policy. Social Responsibility and Ethics, Make in India Movement, Emerging opportunities in
business, franchising, outsourcing and E-commerce.
Unit-I Business Enterprises
Forms of Business Organization: Sole Proprietorship, Joint Hindu Family Firm, Partnership Firm,
Joint Stock Company, Cooperative Society; Limited Liability Partnership; Choice of Form of
Organization
.
The Process of Management
Management Process: Concept, Nature & Significance of Management Process, Steps involved in
management process; Planning, organizing, staffing, coordinating, directing, and control.
Unit-III
Planning; Decision-Making; Organizing: Basic organization structures ; Delegation and
Decentralization of Authority.
Leadership, Motivation and Control

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Unit-IV Motivation: Concept and Importance; Maslow Need Hierarchy & Herzberg Two Factors Theory.
Control: Concept & Process.
Functional Areas of Management

Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle;
Financial Management: Concept and Objectives; Sources of Funds, SEBI: Functions and role.
Unit-V
Human Resource Management: Concept and Functions; Basic Dynamics of Employer – Employee
Relations.
SUGGESTED READINGS
1. Kaul, V.K., Business Organization and Management, Pearson Education, New Delhi.
2. Koontz and Weihrich, Essentials of Management, McGraw Hill Education,
3. Basu, C. R., Business Organization and Management, McGraw Hill Education.
4. G.S. Batra; R.C. Dangwal, Entrepreneurship and Small Scale Industries, New Potentials Deep and Deep
Publications Pvt. Ltd.
5. Robbins Stephen P., Organizational Behavior, Pearson Education, 12th Edition
Page 5 of 19
URDU
(Optional Paper)
(B.Com General)
Semester – I
BCUR1CC1 MIL – I 02+04=06 30+70 =100
Page 6 of 19
Page 7 of 19
KASHMIRI
(Optional Paper)
(B.Com General)
Semester – I
BCKM1CC2 MIL – I 02+04=06 30+70 =100
Page 8 of 19
HINDI
(Optional Paper)
(B.Com General)
Semester – I
BCHN1CC3 MIL – I 02+04=06 30+70 =100
Page 9 of 19
Page 10 of 19
ENVIRONMENTAL STUDIES
(B.Com General)
Semester – I
BGES1AE1 Ability-Enhancement Compulsory Course (AECC)-1 04 60
COURSE OBJECTIVE: The objective of the course to impart basic knowledge about the environment and its allied
problems, to develop an attitude of concern for the environment and to motivate the students to participate in
environmental protection and improvement.
COURSE CONTENTS
UNIT DESCRIPTION
Understanding Environment
Environment: Concept and Importance
Components of Environment: Physical, Biological and Social
Ecosystem: Definition, Structure and Function
Unit-I
 Producers, Consumers and Decomposers
 Food chains, Food webs and Ecological pyramids
 Energy flow in an Ecosystem
Ecosystem services, ecological, economic, social, aesthetic and informational value.
Natural Resources
Land resources: Global Land use patterns, Concept of land degradation and desertification.
Forest resources: Use and consequences of over-exploitation
Unit-II Water resources: Use and Consequences of over-utilization, Concept of water harvesting and
watershed management. Water conflicts.
Energy resources: Renewable and non-renewable energy sources, Growing energy needs and
alternate energy resources.
Biodiversity and its Conservation
Biodiversity: Definition, levels and values (Commercial, ecological, social and aesthetic)
Threats to biodiversity: habitat loss, poaching of wildlife, man- wildlife conflicts, biological
Unit-III
invasions
Concept of Endemism and hot spots of biodiversity
Conservation of Biodiversity: In-situ and Ex-situ concepts
Environmental Pollution and Issues
Causes, effects and control measures of Air, Water, Soil, Noise and Solid waste pollution
Concept of Natural Disasters and Global Environmental Issues: Increase in Green house gases and
Climate Change, Acid rain and stratospheric Ozone layer Depletion.
Salient features of:
Unit-IV
 Water (Prevention and control of Pollution) Act, 1974
 Air (prevention and Control of Pollution) Act, 1981
 Environment Protection Act, 1986
Environmental Education, Environmental movements (Chipko and Silent valley) and
Environmental ethics
SUGGESTED READINGS
1. B. A. Ganie, College Book of Environmental Studies.
2. Bharucha, Erach, 2005. Text Book of Environmental Studies. Universities Press (India), Hyderabad.
3. Joseph, Benny, 2005. Environmental Studies. McGraw Hill Companies
4. De, Anil Kumar and De, Arnab Kumar, 2nd edition. New Age International Publishers
5. Kanagasabai, S. 2010. Textbook on Environmental Studies. PHI Learning
6. Chauhan, B. S. 2008. Environmental Studies.University Science Press
7. Jaiswal, P. S. 2007. Environmental Law. Pioneer Publications, Delhi.
8. Ghosh, G. K. 1992. Environmental pollution. Ashish Publication, Delhi.
Page 11 of 19
BUSINESS LAW
(B.Com General)
Semester – II
BCBL2CR1 Core Course C-3 02+04=06 30+70 =100
COURSE OBJECTIVE: The objective of the course is to impart basic knowledge of the important business
Legislation along with relevant case law.
COURSE CONTENTS
UNIT DESCRIPTION
The Indian Contract Act, 1872: General Principles of Contract
a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free
consent, legality of objects.
Unit-I
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.
e) Contingent contracts f) Quasi – contracts
The Indian Contract Act, 1872: Specific Contracts

a) Contract of Indemnity and Guarantee
Unit-II b) Contract of Bailment
c) Contract of Agency
The Sale of Goods Act, 1930

a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
Unit-III c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.
The Negotiable Instruments Act 1881

a) Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
Unit-IV c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque
SUGGESTED READINGS
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. S.N Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.
Page 12 of 19
BUSINESS MATHEMATICS AND STATISTICS

(B.Com General)
Semester – II
BCMS2CR2 Core Course C-4 02+04=06 30+70 =100
COURSE OBJECTIVE: The objective of this course is to familiarize students with the applications of mathematics
and statistical techniques in business decision-making.
COURSE CONTENTS
Part – A: Business Mathematics
UNIT DESCRIPTION
Sets, Relations & Functions
Sets and their types, algebra of sets, power set, venn diagrams, union and intersection of sets,
Unit - I difference of sets, compliment of sets, De-Morgan’s Laws, Partition of a set.
Ordered pairs, Cartesian product of sets. Relations, Domain, co-domain and range of a relation.
Types of relations, inverse of a relation. Functions. Types of functions.
Matrices & Determinants
Matrices. Types of matrices. Operation of addition, subtraction and multiplication of two matrices.
Unit - II Transpose of a matrix and its properties. Symmetric and skew-symmetric matrices.
Determinants. Properties of determinants. Minors and cofactors. Adjoint of a square matrix.
Inverse of a matrix. Solution of system of equations by inverse matrix method. Cramer’s rule.
Part – B: Statistics
Variate Analysis
Measures of Central Tendency
Arithmetic mean, median and mode - properties and applications.
Partition Values
Unit - III
Quartiles, deciles, and percentiles.
Measures of Variation
Absolute and relative. Range, quartile deviation and mean deviation; Variance and Standard
deviation: calculation and properties.
Bi-Variate Analysis
Simple Linear Correlation Analysis
Unit - IV Meaning, and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation
Simple Linear Regression Analysis
Regression equations and estimation. Relationship between correlation and regression coefficients
SUGGESTED READINGS
1. R. S. Agarwal, A Text Book of Mathematics
2. Grewal B,S, Engineering Mathematics, Khanna Publishers.
3. Erwin Kreyzing, Engineering Mathematics.
4. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
5. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.
6.N. D. Vohra, Business Mathematics and Statistics, McGraw Hill Education (India) Pvt Ltd.
Page 13 of 19
URDU
(Optional Paper)
(B.Com General)
Semester – II
BCUR2CC1 MIL – 2 02+04=06 30+70 =100
Page 14 of 19
Department of Commerce & Management Studies The Islamia College of Science & Commerce Srinagar (J&K
Page 15 of 19
KASHMIRI
(Optional Paper)
(B.Com General)
Semester – II
BCKM2CC2 MIL – 2 02+04=06 30+70 =100
Page 16 of 19
HINDI
(Optional Paper)
(B.Com General)
Semester – II
BCHN2CC3 MIL – 2 02+04=06 30+70 =100
Page 17 of 19
Page 18 of 19
ENGLISH COMMUNICATION SKILLS

(B.Com General)
Semester – II
Ability-Enhancement Compulsory
BGCE2AE2 04 60
Course (AECC)-2
Objectives: The Objectives of this course is to help students to improve their reading, writing, listening
and speaking skills in English. This course would also help the students to appreciate literary texts.
COURSE CONTENTS
UNIT DESCRIPTION
Introduction to Communication
Process of communication
Levels of communication
Unit I Flow of communication
Verbal and non-verbal communication
Barriers to Communication.
Listening and Speaking Skills

Dialogue, Group Discussion, Interview and Presentation
Listening and its types
Unit II
Barriers to effective communication
Traits of a good listener
Reading and Writing Skills

Techniques of Reading; reading comprehension (unseen passage)
Unit III Paragraph writing; CODER, types of paragraph-Descriptive and Narrative
Report writing: Business and science report
Literature Component
Robert Frost: The Road not Taken
Unit IV James Kirkup: No Men are Foreign
Saki: the Open Window
Prescribed Books:
Vibrant English (Orient Blackswan: New Delhi)
Speak Well (Orient Blackswan: New Delhi)
Page 19 of 19

B.Com Syllabus for General Choice Based Credit System Effective 2019

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Syllabus for B.

DEPARTMENT OF COMMERCE & MANAGEMENT STUDIES

THE ISLAMIA COLLEGE OF SCIENCE & COMMERCE

B.Com (General) Course Structure Semester Wise

Total No of Credits 22+22+22+22+24+24 = 132

BUSINESS ORGANISATION AND MANAGEMENT

Leadership, Motivation and Control

Functional Areas of Management

The Indian Contract Act, 1872: Specific Contracts

The Sale of Goods Act, 1930

The Negotiable Instruments Act 1881

BUSINESS MATHEMATICS AND STATISTICS

ENGLISH COMMUNICATION SKILLS

Listening and Speaking Skills

Reading and Writing Skills

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