SRTMUN University B.Com 1st Year Syllabus 2024

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B.Com I Year ( 1st and 2nd Semester Syllabus)

B.Com I Year ( Ist Semester Syllabus)B.Com I Year ( IIn Semester Syllabus)
Financial Accounting IFinancial Accounting II
Fundamentals Of StatisticsBusiness Mathematics & Statistics
Business CommunicationBusiness Communication – II
Business Economics – IBusiness Economics – II
Computer For BusinessTally

Syllabus Of B.Com I Year – (I Semester Syllabus)

Financial Accounting I

Unit 1 Introduction

Meaning of Book Keeping and Accountancy, Accounting Concepts and Conventions. Types of Account and rules of Debit and credit, Journal, Ledger and Trial Balance, Revenue expenses and incomes, capital income and expenditure.

Unit 2 Subsidiary Books

Nature, meaning & need of maintaining subsidiary books with five problems consisting entries to be recorded in all subsidiary books. (Purchase books, Sales books, Purchase Return Books, Sales Return Books, Simple Cash books)

Unit 3 Rectification of Errors

Meaning, need, procedure of rectification of errors, types of Rectification of errors. Errors before preparing trial balance, errors after preparing trial balance and after preparing final Accounts and their rectification.

Unit 4 Bank Reconciliation Statement

Meaning, importance & need, causes of Statement of difference between cash book balance and pass book balance. Preparation of all types of BRS for Sole Trading.

Unit 5 Final Accounts

Meaning & Significance of final Accounts, preparation of Trading Account, profit & loss Account & Balance Sheet of sole trading concern with adjustments.

References Books

  1. Financial Accounting – P. C. Tulsian
  2. Financial Accounting – Prof. Kishor Nikam, Mr. Santosh Bhange.
  3. Financial Accounting – Prof. Y. R. Thorat, Dr. N. M. Nare, Dr. D. B. Bharti, Prof. B. L. Jagtap.
  4. Financial Accounting – M. G. Patkar
  5. Advances Accounting – Dr. Shukla & Dr Gerewal
  6. Modern Accountancy Volume – A Mukharjee M. Hanif

Fundamentals Of Statistics

Unit 1 Introduction to Statistics

  1. Meaning of Statistics
  2. Scope of Statistics in industry, economics and management.
  3. Meaning of Primary and secondary data.
  4. Qualitative and quantitative data, discrete and continuous variables, frequency and frequency distribution.

Unit 2 Measures of Central Tendency (Averages)

  1. Meaning & Concepts of central tendency.
  2. Arithmetic Means : Definition, Properties of Arithmetic Means, Combined Mean.
  3. Positional Averages : Median & Mode Partition Values.
  4. Empirical relation between Mean, Median & Mode.
  5. Merits & Demerits of Mean, Median & Mode.
  6. Numerical Problems.

Unit 3 Measures of Dispersion

  1. Meaning & concepts of Dispersion.
  2. Range – Meaning, definition, coefficient of Range.
  3. Quartiles Deviation, Meaning, definition, coefficient of Quartile Deviation
  4. Mean Deviation – Meaning, definition of Mean Deviation (about mean, median), Co-efficient of Mean Deviation
  5. Standard Deviation and Variance – Meaning,

Definition, Coefficient of Standard Deviation Combined Standard Deviation for two groups.

  1. Coefficient of Variance (C. V.) – Meaning & definition.
  2. Merits & Demerits of QD, MD & SD.
  3. Numerical Examples.

Unit 4 Co-relation Analysis (Two Variables Only)

  1. Meaning, Concepts, Definition & Types Of Co-Relation.
  2. Computation of r for ungrouped data, Computation of Co-relation.\
  3. Numerical Problems.

Unit 5 Regression Analysis (Two Variables only)

  1. Meaning & Concepts Of Regression – Lines Of Regression.
  2. Relation between correlation coefficient & regression
  3. coefficient.
  4. Numerical Problems

References Books

  1. Statistical Methods – S. C. Gupta
  2. Fundamentals of Statistics – S. D. Gupta
  3. Statistics (Theory, Methods & Applications) – Sanehti & Kepur.
  4. Business Statistics – S. S. Desai
  5. Business Statistics – G, V. Kibhojkar

Business Communication

Unit: I Introduction to Business Communication

Introduction, Definitions, Basic forms of communication Communication process. Effective communication. Development of positive personal attitudes. SWOT analysis.

Unit: II Corporate communication

Formal and Informal communication network. Barriers of communication. Imporning communication. Group discussion, Seminar, Mock interview.

Unit: III Principles of Effective Communication

Unit: IV Writing Skills

Drafting of business letters, : Sales letter, office memorandum,

Memo formats, Applications for Job, Enquiry letter, Request letter,

Report writing.

Unit: V

Communication Skills

Listening Skill: Principles of  Effective listening, factors

affecting listening skills. Interviewing Skills – Appearing an

interview, conducting interviews. Speaking skills – Principles of

effective speaking.

Reference Books

  • .Business Communication – D.D.Singhal – Ramesh Book Depo. Jaipur
  • Business Communication – Varinder Kumar- Kalyani Publication Ludhiyana
  • Communication Skill- DR P L Pardeshi –Nirali Publication Pune
  • Essential of Business Communication – Rajendrapal – sultan chand & son New Delhi

Business Economics

Unit 1. Introduction

Meaning, definition, characteristics, significance and scope of business economics, objective of a business firm, Concept of Macro and Micro economics.

Unit 2. Elasticity of Demand

Concept, Measurement and determinants of elasticity of demand. Price elasticity, income elasticity and cross elasticity. Importance of elasticity of demand.

Unit 3. Production Function

Concept of production function, Law of variable proportions, laws of returns to scale, internal and external economies and diseconomies. Of scale , Iso-cost & Iso-quant curve, least cost input.

Unit 4 Theory of Cost

Different cost concepts : opportunity cost, real cost, money cost, explicit and implicit cost, short run cost curves, fixed cost, variable cost and total cost, Average Fixed cost, Average variable cost, Average Total cost, and Marginal cost, long run cost curves.

References Books

  1. Ahuja H.E. Business Economics; S.Chund and Co.New Delhi. Koustsoyianni ; A Modern Micro Economics : Macmillan New Delhi.
  2. D.M. Mithani, G.K.Murthy; Fundamentals of Business Economics. Himalaya Publishing IIouse,New Delhi.
  3. G.N.Zambre:  Business Economics : Pimplapure Publishers Nagpur.
  4. V.G.Mankar : Business Economics. Himalaya Publishing house, Bombay, Delhi. Nagpur.

Computer For Business

Unit 1 Introduction to Computer:

Meaning, Definition, Importance, features & functions of Computer; Components of Computer; Types of Computer; Hardware and Software, Input & Output Devices, Role of Computers in Business.

Unit 2 Computer Memory & Languages:

  • Introduction, Meaning & Types of Computer Memory – Primary and Secondary Memories;
  • Types of Storage Devices: Auxiliary storage, Tapes, Floppy disks, Hard Disks, Compact Disk, Pen device (USB).
  • Computer Languages: Introduction, Meaning, Types of Computer Languages, Advantages & Limitations.

Unit 3 Number System:

Introduction, Types of Number System – Decimal, Binary, Octal, and Hexadecimal (Simple numerical problems of conversion of number from one number system to another are to be covered)

Unit 4 Computer Based Business Applications:

Operating System Window, Word processing – MS-Word, MS-Excel, work with MS-Word & MS-Excel, formatting document, Text designing, Column. Tables & Graphs.

Unit 5 Computer Networking (Internet)

Introduction, Importance of Internet, Internet & WWW, Internet & E-mail, Internet & E-Commerce, Social networking, Advantages & Disadvantages of Social Networking for Business.

Reference Books

  1. Chefan Shrivastava – Fundamentals of Information Technology -Kalyani Publishers, New Delhi.
  1. Dr. Jitendm Ahirrao – Information Technology – Kailash Publications, Aurangabad.
  2. Kapur V.K. – Computers & Information Technology – Sultan Chand & Sons, New Delhi.
  3. S. K Srinivasa Vallabhan – Computer Applications in Business -Sultan Chand & Sons, New Delhi.
  4. V. Rajaraman – Fundamentals of Computers – Prentice Hall of

B.Com. 1st Year (II Semester Syllabus)

Financial Accounting II

Unit 1 Accounting for Consignment

Meaning & features of consignment, difference between consignment & sale, types of commission, (Performa), Invoice, invoice price and loading, account sales, valuation of unsold stock, Journal entries and problems.

Unit 2 Hire Purchase System

Meaning & features, legal provisions of Hire Purchase Act, Journal entries in the books of Vendee and Vendor, preparation of various accounts in the ledger in the books of hire purchaser and seller and problems.

Unit 3 Accounts of Co-operative Societies

Meaning & types of co-operative societies, legal provisions of Maharashtra Co-op Society Act 1960, Consumer’s Society & Credit Society, day-to-day accounts, statements of receipts and payments, profit & loss accounts, balance sheet and problems.

Unit 4 Insurance Claims

Meaning and types, calculation of claims under loss of stock policy and loss of profit policy only, Application of Average Clauses and problems.

Unit 5 Accounts of Professional Firms Accounts of Chartered Accountant, Lawyer and Doctors.

References Books

  1. A New Approach To Accountancy – Prof. H. R. Kotalwar, Discovery Publishers, Latur.
  2. Advanced Accountancy – M. G. Patkar, Dr. C. M, Joshi, Phadke Prakashan Kolhapur.
  3. Advanced Accountancy – R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons, New Delhi.
  4. Advanced Accountancy – Dr. S. N. Maheshwari, Dr. S. K. Maheshwari, Sultan Chand & Sons, New Delhi.
  5. Advanced Accountancy – Dr. M.C. Shukla & Dr. Gerewal

6.Modern Accountancy Volume – A Mukharjee M. Hanif

Business Mathematics & Statistics

Unit 1 Determinants & Matrices

Definition of a Determinant, Determinant of a square, Matrix, Determinants of order two and three, definition of matrix, Types of Matrices, Addition & Subtraction of Matrices, Multiplication of Matrices, Numerical Problems.

Unit 2 Permutations & Combinations

Permutation of different things, Permutation of things not all

different, restricted combination of things not all different.

Unit 3 Unit 4 Probability

Introduction, trial, sample space, events, classical definition of

Probability,  Addition  and  Multiplication  laws  of  Probability

(without proof), simple problems on addition and multiplication of


Simple & Compound Interest, Commission, Brokerage, Discount,

Numerical Problems.

Unit 5 Index Numbers

Need  &  meaning  of  Index  Numbers,  Problems  involved,  in

Instruction of index numbers, Price & Quality index numbers

(Unweighted), Laspeyre’s, Paasche’s and Fisher’s Index Numbers,

Numerical Examples.

References Books

  1. Business Mathematics – V. K. Kapoor (S. Chand & Sons)
  2. Business Mathematics – Bari
  3. Fundamentals of Statistics – S. C. Gupta
  4. Statistical Methods – S. D. Gupta

Business Communication – II

Unit I Application For Employment

Contents Of Application For The Employment Points To Be Considered While Drafting An Application, Types Of Application, The Write Resume Application On Prescribed Format, Application Format, Personal Record Sheet.

Unit II Effective Oral Communication

Principles Of Effective Oral Communication Speech Preparation, Guidelines  Of  Effective  Speech,  The  Art  Of  Presentation,  The Essential Features Of An Interview. Distinction Between Written And Oral Communication.

Unit III Standard English In Business Writing

Nature Of Language, Wards Of Meaning, Language Convention, Grammatical  Correction,  Common  Errors  In  Business  Writing, Sentence & Paragraph, Effective Business Writing.

Unit IV Modern Tele Communication

Tele Conferencing, E-Mailing, Faxes, Tele Communication, Mobile Phone Conversation, Video Conferencing.

Reference Books

  1. Business Communication – D.D.Singhal – Ramesh Book Depo. Jaipur
  2. Business Communication – Varinder Kumar- Kalyani Publication LudhiyanaCommunication Skill- DR P L Pardeshi –Nirali Publication Pune
  3. Essential of Business Communication – Rajendrapal – sultan chand & son New Delhi

Business Economics

Unit 1 Perfect Competition

Definition, characteristics of perfect competition, pure v/s perfect competition, equilibrium of firm industry, price and output determination.

Unit 2 Monopoly

Meaning, definition, characteristics of monopoly, price discrimination, favorable, circumstances to price discrimination.

Unit 3 Monopolistic Competition

Meaning and characteristics of monopolistic competition, product differentiation, price and output determination under monopolistic Competition equilibrium of firm.

Unit 4 Theory of Distribution

a) Rent : Rent concept, Recardian Theory and Moden Theory of

rent, quasi rent, difference between rent and quasi rent.

b) Wages: Concept of wages, marginal productivity theory and

modem theory of wages.

c) Interest; Interest concept, loanable funds theory and liquidity

preference theory of interest.

d) Profit: Nature  and  concept,  Gross  profit  and  Net  profit,

uncertainty bearing theory and innovation theory of profit.

Recommended Books

  1. Ahuja HI,.: Business Economics; S. Chand and Co. New Delhi.
  2. D.M. Mithani, O.K. Murthy: Fundamentals ofBusiness Economic Himalaya Publishing House, New Delhi.
  3. G.N. Zambre : Business Economics: Pimplapure publishers Nagpur.
  4. V.G. Mankar : Business Economics. Himalaya Publishing house, Bombay, Delhi, Nagpur.


Part A

  1. Basic Accounting
  2. Business organization
  3. Accounting on computer
  4. Tally Fundamental
  5. Features of Tally
  6. Processing transaction in Tally
  7. Generating and printing of accounting report
  8. Tally vouchers and types of vouchers


  1. Introduction to Trading Accounting
  2. Purchases and sales
  3. Getting Functional with Tally
  4. Display and Report
  5. Tally Audit


  1. For this paper every college has essential the computer lab for practical.
  2. Every five student must have one computer system.
  3. Practical batch will be for 20 students.
  4. Practical marks will be 10 out of 50 marks

Reference Books

  1. V. Rajaraman (PHI) Fundamentals of computer- Prentice Hall of India Pvt Ltd Delhi.
  2. Sander D. Megraw Hill- Computer Concepts and Application
  3. Introducation of Computer – Prof. Narayan Thorat – Vidhy Prakashan Nagpur
  4. Computer and commerce – Roher Hunt & John Shelley – Prentic Hall of India
  5. Computer Network – Andrew S.Tanen
  6. Implementing Tally 9 – A K Nadhani – BPB Publication- New Delhi.
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