SRTMUN B.com 2nd Year Syllabus 2024

Objectives Of The Course

1. To familiarize the students with the basic principles of foreign trade and the environment in which foreign trade takes place

2. To familiarize the students with the position of India’s foreign trade, import-export policies and various export promotion measures adopted by the government

3. To familiarize the students with the basic principles of HRM
4. To familiarize the students with the nature and scope of international marketing as also the 4 Ps of international marketing

5. To familiarize the students with the basic principles of managing self and others effectively
6. To familiarize the students with the position of India in world politics
7. To familiarize the students with the various methods and procedures of foreign trade financing, foreign exchange and the institutions involved in export finance

8. To make the students aware of the shipping and insurance practices and procedures which constitute the essential services for the operation of foreign trade

9. To familiarize the students with the export procedure and the basic documents involved in foreign trade

10. To study the latest/ recent developments and happenings pertaining to the topics/sub topics mentioned in the syllabus

11. To test the candidate’s ability to comprehend, to analyse, to interpret, to criticise and to appraise the subject matter related to the topics/sub topics mentioned in the syllabus

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Structure Of Syllabus

B.Com 2nd Year 1st Semester Syllabus	B.Com 2nd Year 2nd Semester Syllabus
English (Compulsory)	English (Compulsory)
I Corporate Accounting	Corporate Financial Accounting.
II Principal Of Cost Accounting.	Advanced Cost Accounting
III Principal Of Business Mangement.	Principals Of Retail Management.
IV Banking & Finance -I	Banking Of Fiance – II
V Fundamental Of Insurance .	Ecent Trends In Insurance
VI Taxtion	Taxation

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

Corporate Accounting

The object of the paper is to make the student to understand the accounting procedure and indepth knowledge of preparation of various accounts related to corporate field.

Unit- I : Issue, forfeiture and re-issue of shares-meaning-and procedure of issue of shares, types of shares pro-rata allotment of shares, forfeith\ure and reissue of shares. Journal entries.

Unit- II: Redemption of preference shares:

Types of preference shares, sources of redemption, accounting entries,

Unit- III: Issue and Redemption of Debentures:

Meaning and types of debentures, issue of debentures, methods of redemption, finance for redemption, Accounting entries for issue and redemption of debentures (Sinking fund Method only)

Unit- IV: Company final accounts :

Objects of preparation of final accounts- Preparation of profit and loss account-Profit and loss appropriation account and balance sheet.

Principles Of Cost Accounting

Unit- I : Introduction, Evolution and Definition of Cost Accounting, Scope, Objectives and Functions of Cost Accounting, Cost concept and cost classificatio

Unit- II: Elements of Cost

Treatment of Stock, Stock of Raw Materials, Stock of Work-in Progress, Stock of Finished Goods, Practical Problems on Cost Sheet.

Unit- III: Material Cost 

purchase procedure, fixation of stock levels, store keeping, pricing of material issue (FIFO and LIFO only)

Unit- IV: Labour cost 

Remuneration methods, time wage payments, payments, payment by results, differential Piece rate system, Tailor’s differential piece rate, Halsey and Rowan Plan, Labour Productivity.

Unit- V: Overheads

Definition of Overheads, Importance of Overhead, Classifications of Overhead, Machine hour rate.

Principles of Business Management

Principle Of Business Management

1. Introduction, Meaning of Management, Characteristics, Functions of Management, Importance of Management, Difference between Administration and Management.
2. Development of Management Thoughts:

Introduction, Frederick W. Taylor- Scientific Management, Principles of Scientific Management, Criticism, Henry Fayol- Principles of Management.

1. Planning:

Introduction, Meaning, Characteristics, Elements of good planning, Planning Process (steps), Benefits of Planning, Limitations of Planning, Requisites of making effective planning.

2. Organization:

Introduction, Meaning, Definition, Functions of organization, Principles of Organization, Importance of Organization, Types of Organization.

3. Staffing:

Introduction, Definition, Functions of staffing, Recruitment, Sources of recruitment, Stages of selection procedure, Training, Methods of training and performance appraisal, Methods of performance appraisal.

4. Motivation:

Introduction, Definition, Nature, Importance, Types of motivation, Theories of motivation, Prof. Douglas McGreogor & Maslow’s Hierarchy of needs,

Recommended Books

1. Principles Of Management- Dr. K. Natrajan
2. Principles of Management-Dr.K. P. Ganesan
3. Principles of Management-Dr. T.Ramaswamy
4. Principles of Management-B.P. Singh / T.N.Chhabra
5. Principles of Management-Dr. P. Subba Rao

Banking And Finance Paper  I

1. Commercial Banks in India

Meaning, definition, functions and development of commercial banks in India. State Bank of India – establishment, organisation, role and progress. Nationalisation of Commercial Banks (1969, 1980) Objects, Progress and Critical evaluation, Private and Foreign Banks.

2. Co-operative Banking in India

Structure of rural cooperative credit institutions, Short term and medium term credit, Primary Agriculture Credit Societies (PACS), District Central Co-operative Bank (DCCB), State Co-operative Banks (SCBs), National Bank for Agriculture and Rural Development (NABARD).

3. Urban and Rural Banks

Urban Cooperative Banks (UCBs)-importance, organisation, functions and progress. Regional Rural Banks (RRBs)-Need, functions and progress of RRBs-Critical evaluation of RRBs, Lead Bank Scheme.

4. Banking Reforms Since 1991

Need and Objectives of reforms, Narasimham Committee I and II – main recommendations related to banking sector – viz Capital Adequacy, SLR, CRR, Income Recognition and Provisioning, Interest rate deregulation.

Recommended Books

1. Financial Markets & Services – Gordon & Nalrajan. Himalaya Publication house Mumbai.
2. Indian Banking system – T.A. Wasvani -. Lalwani Publication house Mumbai.
3. Banks and Institutional Management – Vasant Desai Himalaya publishing house Mumbai.
4. Banking theory law and practice – sundharam & Varshney. Sultan Chand & Sons Delhi.
5. Indian Economy – Ruddaradatta and KPM Sundaram – S Chand and Campany Ltd. New Delhi.
6. Indian Banking System – Dr. Mukund Mahajan – Nirali Parkashan Pune.

FUNDAMENTALS OF INSURANCE

1) Introduction

Meaning, definition, need and purpose of Insurance, Principles of Insurance, Insurance as a social security tools.

2) Life Insurance

Lie Insurance contracts, Principles of Life Insurance, types of policies, Procedure of taking life insurance policy, Settlement of claims.

3) Fire Insurance

Meaning, nature, principles of fire insurance, kinds of fire insurance policy, policy conditions, procedure of taking fire insurance policy and settlement of claims.

4) Marine Insurance

Meaning principles and kinds of marine insurance, types of losses, clauses incorporated in marine insurance, procedure of taking marine insurance policy, settlement of claims.

Recommended Books

1. Mishra M.N. Insurance Principles and practices : S. Chand and Co. New Delhi
2. Life Insurance Corporation Act 1956.
3. Insurance Regulatory Development Act 1989
4. Gupta O.S. Life Insurance : Frank Brothers, New Delhi
5. Mishra M.N. : Life Insurance corporation of India, Vols I, II & III Raj Books, Jaipur.
6. Dr. P. Periasamy, Principles and Practice of Insurance, Himalaya Publishing House Delhi.
7. Vinayakam N., Radhaswamy and Vasudevan S.V. Insurance – Principles, S. Chand and Co. New Delhi.

Taxation I

Unit – 1 Provision Empowering Imposition Of Income-Tax.

Unit – 2 Concept Under Income-Tax Act.

Income, Agricultural Income, Gross Total Income Total Income, Person, Assessee, Previous Year, Assessment Year. Residential Status And Its Effect On Tax Incidence. Determination Residential Status Of An Individual.

Unit–3   Exempted Income

Income Exempted Under Section 10. (For Individual Only).

Unit–4  Income Under The Head ` SALARY ‘ And Its Computation.

Unit – 5  Income Under The Head “Income From House Property And Its Computation.

B.Com 2nd Year (2nd Semester Syllabus)

Corporate Financial Accounting

1. Amalgamation of companies

Meaning and causes of amalgamation- Methods of purchase consideration-Opening and closing entries in the books of companies and preparation of balance sheet.

2. Absorption of Joint stock company

Meaning and causes of absorption –Opening and closing entries in the books of companies and preparation of balance sheet.

3. Reconstruction of a company

Meaning and need of reconstruction- types of reconstruction-Accounting entries related to internal reconstruction only- Preparation of revised balance sheet.

4. Profit prior to incorporation

Meaning-Allocation of expenses and incomes between pre and post incorporation period-Ascertaining pre and post incorporation profit or loss.

Reference Books

1. Practical problems in Advanced Accountancy-S.P.Jain and K.L.Narang- Kalyani Publishers Ludhiana.

2. Advanced Accounting- J.R.Batliboi

The standard Accountancy Publications Private Ltd. Mumbai.

3. Advanced Accountancy – R.L.Gupta, M.Radhaswami Sultan Chand and Sons, New Delhi.

4. A new approach to accountancy- H.R.Kotalwar

Discovery Publishers, Latur

ADVANCED COST ACCOUNTING

Unit- I: Process Costing– features of process costing normal loss, abnormal loss, abnormal gains.

Unit- II: Contract costing- Distinguishing Features of contract account, costing procedure, profit on incomplete contracts. Escalation Clause, cost plus contracts.

Unit-III: Reconciliation of Cost and Financial Accounts- Need of Reconciliation, Reasons for Disagreement in Profit, Methods of Reconciliation, Reconciliation Statement, Procedure of Reconciliation, Miscellaneous Problems.

Unit- IV: Operating Costing- features, Transport costing.

Recommended Books

1. Cost Accounting : S.P.Jain, K.L. Narang
2. Cost Accounting:  Dr. S.N. Maheshwari
3. Cost Accounting:  Ravi M. Kishore
4. Cost Accounting:  Jawahar Lal, Seema Srivastava
5. Practical Costing: Khanna, Pande, Ahuja, Arora

Principals Of Retail Management.

Unit-I

Retail Management – Meaning of Retail and Retailing, Types of Retailers, Factors Attracting Global Retailers to India, Factors influencing the Growth of Retailers in India,Profiles of Retailors in India- Food Bazar, Reliance Group.

Unit-II

Consumer Buying Behavior – What is Consumer Behavior ? Stages in the Buying Decision Process, Buying Characteristics influencing Consumer Behavior.

Unit-III

Retail Market Segmentation 

Meaning, Benefit of Market Segmentation, Criteria for evaluating Market Segments, Dimensions for segmenting Markets, Market Targeting, Customer Profile.

Unit-IV

Customer Relationship Management – Meaning, Importance of CRM, Steps involved CRM Process, Relationship based Buying, Importance of Customer Retention Management.

Unit-V

Mall Management – Introduction, The rising Mall Culture, Impulse Buying at Malls, Factors affecting the Success of Mall.

Recommended Books

1. J.N. Jain and Singh – Modern Retail Marketing, Regal Pub., New Delhi.
2. C.B. Gupta – Marketing Managemnt , Sultan Chand and Sons, New Delhi.
3. Suja Nair – Retail Management, Himalaya Pub. House, New Delhi.
4. K. Karunakaran – Marketing Management, Himalaya Pub. House, New Delhi.
5. Micheal, Levy, Barton. A, Weitz – Retail Management, Tata Mcgraw Hill Pub., New Delhi.
6. David Gilbert – Retail Marketing Management, Pearson Education Ltd., New Delhi.
7. Rajan Saxena – Marketing Management, TATA McGraw Hill Pub,. Co. Ltd. New Delhi.

Banking And Finance Paper – II

1. Indian Financial System

Nature and structure of financial system, constituents and role in economic development. Indian Money Market – Features, Segments, Call money market, Treasury Bills Market, Commercial Bill Market, Commercial Papers, Certificate of Deposits, Deficiencies of Indian Money Market.

2. Indian Capital Market

Features, functions, instruments and constituents, Mumbai Stock Exchange, National Stock Exchange, Over the Counter Exchange of India, Securities and Exchange Board of India (SEBI), functions and role.

3. Foreign Exchange Market in India

Meaning, need for foreign exchange, participation in foreign exchange market, operations in foreign exchange market, Spot and Forward Markets, Futures Market. Role of RBI in controlling foreign exchange.

4. Reserve Bank of India

Evolution & organisation, functions, agricultural and rural finance, industrial finance and export finance.

Monetary Policy of RBI, objectives, Instruments of Credit Control, Quantitative and Qualitative measures – Bank rate, Open Market Operations, Cash Reserve Ratio, Statutory Reserve Ratio, Selective Credit Control.

Recommended Books

1. Indian Financial System – M.Y. Khan – Tata Mcgraw Hill Publishing Co. Ltd. New Delhi.
2. Indian Financial System – H.R. Machi Raju – Vikas Publishing House New Delhi.
3. Indian Financial System – P.N. Varshney & D.K. Mital – Sultan Chand & Sons Delhi.
4. Trends and progress of Banking in India – S. Subra hmanya – Deep and Deep Publication New Delhi.
5. Indian Financial System – Bharati V.Pathale – Pearsen Education Delhi.
6. Financial Markets and Institutions – Bhole L.M. – Tata MC Graw Hill, Delhi.
7. Indian Economy – Ruddara Datt & KPM Sundaram – S.Chand and Company Ltd. New Delhi.
8. Financial Markets and Institutions in India – Dr. Mukund Mahajan – Nirali Prakashan, Pune

Taxation – II

Unit–1 Income under the head “Profits and Gains of

Unit– 2 Income Under the head “ Capital Gains ‘’ and its computation.

Unit–3 Income Under the head “ Income from other Sources‘’ 10 and its Computation

Unit–4 Computation of total Income and also tax liability. Deduction U/S 80-C,80-D and 80-U.

Unit–5 Assessment Procedure Return of Income, statutory Obligation ,Date of filing return, Self Assessment, PAN.