1. f.y.b.com syllabus

Revised Syllabi for Three- Year
Integrated B. Com. Degree course
(from June 2008)
1) INTRODUCTION
The revised syllabi for B.Com Degree Course will be introduced in the following order-
i) First Year B.Com. 2008-09
ii) Second Year B.Com. 2009-2010
iii) Third Year B.Com. 2010-2011
The B.Com. Degree Course ( Revised Structure ) will consist of three Years. The first
year annual examination will be held at the end of the first year. The Second Year
annual examination will be held at the end of the second year. The Third annual
examination shall be held at the end of the third year.
2) ELIGIBILITY
1) No Candidates shall be admitted to enter the First Year of the B.Com. Degree Course
(Revised Structure) unless he/she has passed the Higher Secondary School Certificate
Examination of the Maharashtra State Board of Higher Secondary Education Board or
University with English as a passing subject.
2) No candidate shall be admitted to the annual examination of the First year B.Com. (Revised
Structure ) unless he/ she has satisfactorily kept two terms for the course at the college at the
college affiliated to this University.
3) No candidate shall be admitted to the annual examination of the Second Year unless he/she
has kept two terms satisfactorily for the course at the college affiliated to this University.
4) No candidate shall be admitted to the Third year of the B.Com. Degree Course (Revised
Structure) unless he/she has passed in all the papers at the First Year B.Com. Examination
and has passed in all the papers at the first Year B.Com. Examination and has satisfactorily
kept terms for the second year and also two terms for the third year of B.Com. satisfactorily
in a college affiliated to this University.

3) A.T.K.T. Rules :
As far as A.T.K.T. is concerned, a student who fails in two theory and one practical head of
passing at F.Y.B.Com may be admitted to S.Y.B.Com. likewise a student who fails in the
two theory and one practical head of passing at S.Y.B.Com may be admitted to T.Y.B.Com.
But a student passing S.Y.B.Com but fails in any subject at F.Y.B.Com cannot be admitted to
T.Y.B.Com.

4) (A) Revised Structure of B.Com. Course.

F.Y.B.Com. S.Y.B.Com. T.Y.B.Com.
Compulsory Group Compulsory Group Compulsory Group
1. Functional English 1. Business 1. Business
Communication Regulatory
Framework
(M. Law).
2. Financial Accounting 2. Corporate Accounting 2. Advanced Accounting

3. Business 3. Business 3. Indian and Global
Economic Economic Economic Development
or
3. International
Economics

4. Mathematics and 4. Business 4. Auditing and Taxation
Statistics OR Management
5. Computer Concepts
and Programming.
6. Optional Group 6. Optional Group 5.& Special Papers
(any one of the (any one of the 6. II and III
following) following)

Special Subject Paper – I
a) Office Management a) Business a) Business
Administration
b) Banking and Finance b) Banking & Finance b) Banking and Finance
c) Commercial c) Business Laws and c) Business Laws and
Geography Practices Practices
d) Defence Budgeting d) Co-operation and Rural d) Co-operation and Rural
Development Development
e) Co- operation e) Cost and Works e) Cost and Works
Accounting Accounting
f) Managerial Economic f) Business Statistics f) Business Statistics
g) Business g) Business
Entrepreneurship Entrepreneurship

Optional Group (Any one of the Following)
a) Essential of E- h) Marketing h) Marketing Management
Commerce Management
b) Insurance & Transport i) Agricultural and i) Agricultural and
Industrial Economics Industrial Economics
c) Marketing and j) Defence Budgeting, j) Defence Budgeting,
Salesmanship Finance and Finance and
Management Management
d) Consumer Protection k) Insurance , Transport k) Insurance, Transport &
& Business Ethics & Tourism
Tourism
e) Business Environment l) Computer Application l) Computer Application
& Entrepreneurship
f) Foundation Course
In Commerce

7. MIL / MEL / AIL

F.Y.B.Com. Revised Syllabus 2008

University of Pune
B.Com. Degree Course
Equivalent Subjects/ Course under the
Revised Syllabus from June 2008

F.Y.B.Com. 2004 F.Y.B.Com. 1999
1. Functional English 1. Functional English
2. Financial Accounting 2. Accountancy
3. Business Economics 3. Business Economics
4. Mathematics & Statistics 4. Commercial Mathematics & Statistics
5. Computer Concepts & Programming 5. Computer Concepts & Programming
6. Office Management 6. Office Management
7. Banking & Finance 7. Banking & Finance
8. Business Environment & 8. Business Entrepreneurship
Entrepreneurship
9. Defence Budgeting 9. Public Enterprises
10. Co- operation 10. Co- operation
11. Managerial Economics 11. Managerial Economics
12. Essential of E-Commerce 12. Purchasing & Storekeeping
13. Insurance & Transport 13. Insurance & Transport
14. Marketing & Salesmanship 14. Salesmanship & Sales Management
15. Consumer Protection & Business 15. Consumer Protection & Business
Ethics. Ethics.
16. Commercial Geography 16. Commercial Geography
17. Foundation Course in Commerce 17. Foundation Course in Commerce
18. Additional English 18. Additional English
19. Marathi 19. Marathi
20. Hindi 20. Hindi
21. M.E.L. 21. M.E.L.
22. M.I.L. 22. M.I.L.
23. A.I.L. 23. A.I.L.
24. Consumer Protection 24. C.L.S.P.

(B) Subjects Carrying Practicals

There will be practical examination for the F.Y.B.Com. for the subject Financial Accounting.
There will be practical and practical examinations for the special subjects at S.Y.B.Com. and
T.Y.B.Com. levels. There will be Practical for the S.Y.B.Com level Compulsory subject
Business Communication & for T.Y.B.Com Auditing & Taxation.

(C) A Student must offer the same Special Subject at T.Y.B.Com. which he has offered at
S.Y.B.Com.

(D) In an exceptional cases, a student may change the subject chosen by him at second year during
the first term of the third year provided he keeps the additional terms of the new subject at
S.Y.B.Com.

4. EXTERNAL CANDIDATES

1) The student who has registered his name as the external student will appear at the annual
examination.
2) The result of external student will be declared on the basis of annual examination of 80 marks
for practical subjects by covering the same out of 100.
3) No foreign student shall be allowed to register as an external student.

5. MEDIUM OF INSTRUCTIONS

Medium of instructions of the B.Com. degree course shall be either in Marathi or English,
except languages.
The Medium of instructions for Business Communication ( S.Y.B.Com) shall be in English.

6. WORKLOAD

The present norms of workload of lectures, tutorials and practicals per subject in respect of
B.Com. Course shall continue.

7. UNIVERSITY TERMS

The dates for the commencement and conclusion of the first and the second terms shall be
determined by the University Authorities. The terms can be kept only by duly admitted
students. The present relevant ordinances pertaining to grant of terms will be applicable.

8. VERIFICATION AND REVALUATION

The candidate may apply for verification and revaluation or result through Principal of the
College which will be done by the University as per ordinance framed in that behalf.

9. EQUIVALENCE AND TRANSITORY PROVISION

The University will conduct examination of old course for next three academic years from the
date of implementation of new course.

The candidate of old course will be given three chances to clear his subjects as per the old
course and thereafter he will have to appear for the subjects under new course as per the
equivalence given to old course.

10. RESTRUCTURING OF COURSES

This new revised structure shall be made applicable to the colleges implementing
‘ Restructured Programme’ at the undergraduate level from June, 2004. The existing pattern of
‘C’, ‘D’, and ‘E’ Components shall be continued.
The college under the Restructured Programme shall revise their structure in the light of the
new structure to be introduced from June 2004.

11. SETTING OF QUESTION PAPERS

1) A candidate shall have the option of answering the question in any of the subjects either in
Marathi or English except languages.
2) The question papers shall be framed so as to ensure that no part of the syllabus is left out of
study by a student.
3) The question paper shall be balanced in respect of various topics outlined in the syllabus.
4) The question papers shall have combination of long and short answer type question. As far as
possible short answer type questions should not exceed 15 to 20 percent.
5) There shall be no overall option in the question paper, instead, there shall be internal option
such as either/ or and three short answers out of five etc.

12. The subject wise Revised Syllabus for F.Y.B.Com. Course shall be as given in the following
pages.

F.Y.B.Com
[New Syllabus from June 2008]
Financial Accounting

Objective: To impart basic accounting knowledge.

Unit Term - I No of
Lectures
I Introduction :
Meaning and scope of Accounting: Need, development and definition of
accounting, Branches of accounting, Accounting Standards in India,
Concepts, Objectives, Benefits, Overview of Accounting Standards in 6
India, Study of AS 1
II Reconstitution of Partnership Firms:
Admission of a Partner, Retirement and death of a partner including 12
treatment of goodwill.
III Accounting for Partnership Firms:
Dissolution of partnership firms including piecemeal distribution of
assets. 10
IV Advanced Issues in Partnership Accounts
-Amalgamation of Partnership Firms 10
- Conversion of a Partnership Firm into a Limited Company:
V Final Accounts of Co-operative Societies [Credit Co-op Societies and
Consumers Co-op Societies only], Allocation of profit as per 10
Maharashtra Co-op Societies’ Act, Final accounts of Credit Co-op.
Society and Consumers Co-op. Society.
48
TOTAL
Unit No of
Term - II Lectures
VI Accounts of Not for-Profit Organization & Accounts Of
Professionals: 12
A. Meaning of not for Profit Organisation, Preparation of an Income And
Expenditure Account, and Balance Sheet from Receipts and Payment
Account- Preparation of a Receipts and Payment Account from an
Income And Expenditure Account.
B. Accounts of a Professional firm like Doctors, Chartered Accountants,
Architects etc.
VII Royalty Accounts [excluding sub-lease]:
Royalty, Minimum Rent, Short Workings, Recoupment Of Short 10
Working, Lapse Of Short Working. Journal Entries and Ledger Accounts
in the Books of Landlord And Lessee.

VIII
Consignment Accounts 8
Introduction-Entries in the Books of the Consignor and Consignee. Cost
Price Method, Invoice Price Method.

IX Hire Purchase and Instalment System:[Excluding H.P.Trading]
Basic Concepts and Distinction, Calculation Of Interest And Cash Price, 12
Journal Entries And Ledger Accounts in The Books of Purchaser And
Seller.
X 6
Accounting in Computerised Environment:
An overview of computerized accounting system - Salient features and
significance, Concept of grouping of accounts, Codification of accounts,
Maintaining the hierarchy of ledger,
Accounting packages and consideration for their selection, Generating
Accounting Reports.
48
TOTAL

NOTES :

1. There will be one compulsory theory question carrying at least 8 to 10 marks.
2. There will be 6 practicals.
3. Practical work may be done on any type of organisation, except Limited Companies.
4. Refer to Guidelines for Practicals.

Recommended Books
1. Financial Accounting: By P. C. Tulsian (Tata McGraw-Hill Publishing Co.
Ltd. New Delhi)
2. Financial Accounting: By A.Mukharji & M.Hanif (Tata McGraw-Hill Publishing Co.
Ltd. New Delhi)
3. Financial Accounting: By S.N. Maheshwari & S.K. Maheshwari (Vikas Publishing
House Pvt. Ltd)
4. Advanced Accounts: By M.C.Shukla & S.P. Grewal (S.Chand & Co. Ltd. New Delhi)
5. Advanced Accountancy: By S.P. Jain & K.N. Narang ( Kalyani Publishers, New Delhi)
6. Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand & Sons, New Delhi)

Journals:
1. The Chartered Accountant: Journal of the Institute of Chartered Accountants of India.
2. The Accounting World : ICFAI Hyderabad

BUSINESS ECONOMICS (MICRO)
(Wef. June 2008-09)
Code - 103

Objectives
1. To expose students of Commerce to basic Micro Economic concepts and inculcate an analytical
approach to the subject matter.
2. To stimulate the students interest by showing the relevance and use of various economic theories.
3. To apply economic reasoning to problems of business.
Marks : 100
First Term

Unit No. Topics No. of
Lectures

1 INTRODUCTION 12

1.1 Meaning and Scope of Business Economics - Micro 2
1.2 Tools for Analysis 2
a. Functional Relationships
b. Schedules
c. Graphs
d. Equations
1.3 Goals of Firms
a) Goals 6
i. Profit Maximization
ii. Shareholders Wealth Maximization
iii. Management Reward Maximization
iv. Growth of the firm
v. Sales Maximization
vi. Long run survival
b) Non-economic goals 2
i. Political Power, Prestige
ii. Social responsibility and Welfare
iii. Goodwill of Employees
2 DEMAND ANALYSIS 20

2.1 Review of Consumer Demand, Market Demand and 2
Elasticity of Demand
2.2 Consumer Behaviour
a) Marginal Utility Approach 2
- Limitations
- Consumers' Surplus
b) Indifference Curve Analysis 6
- Concept

- Characteristics
- Consumer Equilibrium
2.3 Demand Estimation and Demand Forecasting
a) Meaning and objectives 1
b) Methods of Demand Estimation - Descriptive
Analysis of
i) Direct Methods 4
1) Consumer Survey
2) Experts opinion
3) Simulating Market Situation
4) Controlled Market Experiments
ii) Indirect Methods 2
1) Simple correction
2) Trend Projections
c) Methods of Demand Forecasting - Descriptive 3
analysis of
i) Trend Projection or Trend Extrapolation
ii) Leading Indicators

3 PRODUCTION AND COST ANALYSIS 16

3.1 Supply - Law of Supply 1
3.2 Production Function 6
a) Law of Variable Proportions - The Three Stages
b) Law of Returns to Scale - The Three Stages
c) Economies and Diseconomies of Scale - Internal
and External
3.3 Cost Analysis - 6
a) Concept of Costs
1) Historical cost and replacement cost
2) Direct cost and indirect cost
3) Opportunity cost
4) Incremental cost and Marginal cost
5) Accounting concept of cost and Economic
concept of Cost
b) Behaviour of Cost Curves 3
1) In the Short Run
2) In the Long Run

Second Term

4 REVENUE BEHAVIOUR 8

4.1 Total Revenue (TR), Average Revenue (AR) Marginal Revenue 2
(MR) – their relationship.

4.2 Break – Even Analysis: 6
a) Concept
b) Application in Decision Making

5 PRICING UNDER VARIOUS MARKET CONDITIONS 20
5.1 Pricing Theory (short-run and long run) under conditions of –
a) perfect competition
b) Monopoly 9
c) Monopolistic competition
5.2 Features of oligopoly
5.3 Pricing Practices – 1
a) Cost-plus Pricing 10
b) Multiple Product Pricing
c) Price skimming
d) Penetration Pricing
e) Transfer Pricing
f) Price Discrimination

6 FACTOR PRICING 20

Marginal Productivity theory of Distribution. 2
Rent:
a) Concept of Economic Rent 1
b) Theories of Rent – 3
i. Ricardian Theory of Rent
ii. Modem Theory of Rent
iii. Quasi Rent 1
WAGES – 2
a) Supply of Labour –
i. Choice between Work and Leisure. 1
ii. Backward sloping Supply curve of 1
Labour
c) Minimum wages. 1
d) Collective bargaining

INTEREST
a) Nominal and Real rate of interest 1
b) Theories of interest –
i) Loanable Funds Theory of Interest 2
ii) Liquidity Preference Theory of interest

PROFIT –

a) Concept of profit as a Residual Income 1
b) Theories of profit 4
i) J. B. Clark’s Dynamic Theory of Profits.

ii) J. Schumpter’s Innovation Theory of
profit.
iii) F.H. Knight’s Risk and Uncertainty
Bearing Theory of Profits.
48

Recommended Books:

1. Economics – Samuelson P. A. and Nordhaus W. D. Tata Mcgrew Hill Publishing Co. Ltd.
N. Delhi.

2. A text Book of Economic Theory – Stonier A. W. and Hague D. C. Longman Green and
Co. London.

3. Business Economics – V. G. Mankar, Macmillan India Ltd. N. Delhi.

4. Vyavasaik Arth Shastra (Sukshm) Dr. T. G. Gite, Atharv Publication. Pune

5. Modern Micro Economics – Theory and Applications H.L. Ahujna S. Chand and Co Ltd. N
Delhi.

6. Business Economics – Dr. Girija Shankar – Atharv Publication, Pune.

7. Business Economics – Adhikari M. Excel Books, New Delhi.

8. Understanding Microeconomics- Robert L. Helibroner and Lester C. Thurow. Prentice Hall
International Inc. London.

9. Micro Economic Theory An Analytical Approach – J M Joshi and R. Joshi Wishwa
Prakashan (Division of Wiley Eastern Limited) N. Delhi.

10. Business & Managerial Economics (in the global Context) Sampat Mukherjee. New
Central Book Agency, Calcutta.

F.Y. B. Com.
Mathematics and Statistics
(Business)

Objectives : 1. To use the concept of EMI.
2. To understand useful functions in business.
3.To understand the concept of population and sample.
4.To use frequency distribution to make decision.
5.To understand and to calculate various types of averages and
variation.
6.To understand applications of matrices in business.
7.To solve LPP to maximize the profit and to minimize the cost.
8.To use regression analysis to estimate the relationship between
two variables .
9.To understand the concept and techniques of different types of
index numbers.
Marks : 100
First Term
No. of Lectures

Unit 1. Interest : (10)

Simple Interest, Compound interest (Nominal and effective rate of interest),
Equated Monthly Installments (EMI) ( Reducing balance & Flat Interest rate of interest),
Problems.

Unit 2. Shares and Dividends : (4)

Concept of Shares, Stock exchange, Face Value, Market Value, Dividend, Equity Shares,
Preferential Shares, Bonus Shares, Examples.

.Unit 3. Derivative of a Functions : (18)

Set, Cartesian Product, Relation.
Function : Constant, Identity, linear, step, Increasing, Decreasing, Algebraic, exponential and
logarithmic.
Graph : Graph of standard Functions including ex , Log x & x2 .
Concept and Simple problems on limit, Continuity and derivative of a function, Algebra of
derivative, Business Applications.

Unit 4. Population and Sample : (04)

Definition of Statistics, Scope of Statistics in Economics, Management Sciences and
Industry. Concept of population and sample with
illustration. Methods of Sampling – SRSWR , SRSWOR ,Stratified ,
Systematic. (Description of sampling procedures only )

Unit 5. Measures of Central Tendency : (12)

Frequency distribution : Raw data, attributes and variables , Classification
of data, frequency distribution, cumulative frequency distribution, Histogram
& Ogive curves.
Concept of central tendency,
Desirable Properties for good measures of central tendency.
Measures of central tendency: Arithmetic mean, median and mode for grouped and ungrouped
data, Combined mean for two groups.
Appropriate choice of measures.

Second Term

Unit 1. Matrices And Determinants (upto order 3 only ) : (10)

Multivariable data, Definition of a Matrix, Types of Matrices, Algebra of Matrices, Determinants,
Adjoint of a Matrix, Inverse of a Matrix via adjoint Matrix, Homogeneous System of Linear
equations, Condition for Consistency of homogeneous system, Solution of Non-homogeneous
System of Linear equations (not more than three variables). Condition for existence and uniqueness
of solution, Solution using inverse of the coefficient matrix, Problems.

Unit 2. Linear Programming Problems (L.P.P.)( for two variables only) : (06)

Definition and terms in a L. P. P., Formulation of L.P.P. , Solution by Graphical method,
Problems

Unit 3. Measures of Dispersion (10)

Concept of dispersion.Measures of dispersion: Range, Variance,
Standard deviation( S.D.) for grouped and ungrouped data, combined
S.D.Measures of relative dispersion : coefficient of range, coefficient of
variation .

Unit 4. Correlation and Regression : (14)

concept and types of correlation.scatter diagram, Interpretation with respect
to magnitude and direction of relationship.
Karl Pearson’s coefficient of correlation for ungrouped data.
Spearman’s rank correlation coefficient.
Concept of regression. Lines of regression for ungrouped data,
predictions using lines of regression. Regression coefficients and their
properties.

Unit 5. Index numbers : (08)

Concept of index number, price index number, price relatives.
Problems in construction of index number. Construction of price index number : Weighted
index Number, Laspeyre’s , Paasche’s and Fishers method. Cost of living/ consumer price
index number : Definition and problems in construction , method of construction : family
budget and aggregate expenditure. Inflation . Uses of index numbers, commonly used index
numbers.
Reference Books :

1) Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain.
2) Business Mathematics by V. K. Kapoor – Sultan chand & sons, Delhi.
3) Business Mathematics by Bari – New Literature publishing company,
Mumbai.
4) Fundamentals of Statistics by S.C. Gupta - Sultan chand & sons, Delhi.
5) Fundamentals of Statistics by Goon, Gupta and Dasgupta – The world press
private ltd. Kolkata.
6) Statistics by Sancheti and Kapoor - Sultan chand & sons, Delhi.

Final Draft

F. Y. B. Com.

Computer Concepts and Programming
(Applications)

Objectives : 1) To make students familiar with computer environment
2) To make students familiar with operating systems.
3) To make students aware of accounting packages like tally.
4) To develop skill among students in applications of internet in commerce
education.
Marks: 100 Teaching Hrs
First Term

Unit 1. Introduction to Computer System and Peripherals (12 )

Introduction, logical structure.
Components: mother board, processor, main memory, cache memory,
hard disk.
Input devices: keyboard, mouse, scanner, web camera.
Output devices: monitor, printer, speakers.
External storage devices: floppy disk, CD ROM, DVD, pen drive.

Unit 2. Software (12)

Concept of software.
Types of softare: system software, application software.
System software: operating system.
Introduction to DOS and its limitations.
MS Windows: desktop, icons, file and directory structure, menu items,
control panel, file and directory search.
Utility programs: anti-virus, disk cleaning, defragmentation, compression
/ decompression of files.
Application software: examples of commercial software with brief introduction.

Unit 3. Office software (8)

Word processor, spreadsheet, presentation
.
Unit 4. bf Internet (8)

Introduction to Internet andWorld WideWeb, web browsers, web sites,
search engines.

Unit 5. Use of Internet in Commerce Education (8)

Visit some commerce web site, download / upload of data, download
any sample balance sheet.

Second Term

Unit 1. Introduction to accounting concepts (12)

• Basic concepts: accounts, debits, credit, , transactions, assets and
liabilities.
• Types of accounts and rules of Generalizing
• Journal and ledger.
• Types of balane.
• Trial balance and final Account.

Unit 2. Introduction to Accounting software accounting (with reference to
Tally current version (4)

Unit 3. Introduction to Tally (12)

• Creating accounts.
• Feeding opening balances.
• Chart of accounts:
– Capital.
– Current assets.
– Current liabilities.
– Investments.
– Loans.
– Miscellaneous.
– Sales.
– Purchase.
– Direct / Indirect income / expenses.

Unit 4. Purchase and Sales (6)

• Purchase / Sales order.
• Receipt note.
• Purchase / Sales bills.
• Debit / Credit note Journal, Voucher , VAT Bills

Unit 5. Trial balance and final account (14)

• Ledgerwise trial balance.
• Trading account.
• Profit and loss account.
•Balance sheet.
• Outstanding.
• Practical work and reports

Note : Recent version licensed copy should be purchased by the respective colleges.

Reference Books :

1) Peter Norton’s Computer fundamentals , fourth Edition – McGraw Hill
2) Computer fundamentals – Ravichandran D.
3) Tally Financial Accounting Program – Current Volume – Tally Press
4) Tally for Beginners – Tally Press

OFFICE MANAGEMENT (& Secretarial Procedures)
First Term
Total Marks: 100

Objective:
On successful completion of this syllabi students will:-
1. Acquaint themselves with functioning of modern office
2. Acquaint themselves with new services, technology, appliances and machines in
office.
3. To understand various secretarial duties, procedures

1. Concept of Modern Office and Office Management (10)

1.1 Introduction - Definitions of Office and Office Management
1.2 Traditional and Modern Concept of Office – Back Office & Front Office
1.3 Characteristics and Functions of Modern Office
1.4 Elements of Office Management
1.5 Importance of Office Environment
1.6 Location, Layout and Furniture-Principles& factors for selection

2. Office Systems and Procedure (12)

2.1 Meaning of system and Procedure.
2.2 Object of flow of office work.
2.3 Difficulties in ideal work flow.
2.4 Measures to improve the flow of work.
2.5 Analysis and study of jobs, Measurement, Setting Standards.
2.6 Planning and scheduling of office work.

3. Office Records Management (12)

3.1 Introduction - Need - Objectives - Kinds of Records.
3.2 Organization of records department.
3.3 Classifying and Indexing of Records and Files.
3.4 Principles - Retention and disposition of records.
3.5 Paperless office- Concept, utility and feasibility
3.6 Legal aspects of office records

4. Office Communications (12)

4.1 Meaning and Elements of Office Communications
4.2 Significance and barriers to effective communications
4.3 Recent trends in modern communications such as Fax - E-Mail, Internet
www(World Wide Web), Cellular Phones; Tele conferencing, Video Conferencing
as means of Communication

Second Term

5. Office Organization (12)

5.1 Office Manager - Role - Functions - Qualities - duties and responsibilities, positions
and status of Office Manager
5.2 Office Employees –types, qualities, recruitment, training
5.3 Office Enquiries - Procedure - Preparation of Confidential Reports
5.4 Public Relation function in Office
5.5 Centralization and Decentralization of Office Services

6. Office Services (12)

6.1 Office services (Mail Routine, Office forms and designing, Office stationary)
6.2 Mail Routine - Equipments for mailing department, Courier Services its need and
Importance, difficulties.
6.3 Office Forms - objects, advantages and types of office forms,
Control and Standardization of forms.
6.4 Office Manual – Contents, advantages, types
6.5 Office Stationary and Supplies - Need and importance of
stationary, Essentials of a good system of regulating stationary, purchases, standardization,
storage, Record of stationary, control of stock,
issue of stationary, regulating consumption.

7. Secretarial Procedures (12)

7.1 Role of Secretary, Duties, Various Activities etc.
7.2 Meeting, essentials of valid meeting, drafting of notice, agenda and minutes,
Record for meeting
7.3 Secretarial Correspondence – types of correspondence, principles of effective
Correspondence
7.4 Qualities of secretary

8. Office Automation (12)

8.1 Office Automation – meaning, scope and feasibility, advantages
8.2 Different types of modern appliances and machines used in Offices.
8.3 Computerization of office activities - LAN – WAN
8.4 Accounting Packages, Payroll Accounting, Inventory statements, - Vouchers –
Invoices - Salary - Maintenance of records and Accounting Books and preparation
of financial Report, Leave accounting, Attendance, Internet/Web based
applications of office activities.

Books Recommended:

1. Office Organization and Management – By S. P. Arora
2. Office Methods - By M. L. Basu
3. Office Automation – By G. R. Terry
4. Office Management & Control – By G. R. Terry
5. Office Management – By P. K. Ghosh
6. Files and Record Management By Pophan
7. A text book of Office Management By William II & Leffingwell & Robinson

Banking and Finance
Objectives :
• To acquaint the students with the fundamentals of banking.
• To develop the capability of students for knowing banking concepts and
operations.
• To make the students aware of banking business and practices.
• To give thorough knowledge of banking operations.
• To enlighten the students regarding the new concepts introduced in the
banking system.
Fundamentals of Banking
FIRST TERM
No. of Lectures

Unit One
Evolution of banking 6

1.1 Origin of the word 'Bank'
1.2 Meaning and definition of bank
1.3 Evolution of banking in the West
1.4 Evolution of banking in India.

Unit Two
Functions of Bank 14

2.1 Primary functions :
A) Accepting deposits : Demand deposits: Current and Savings; Time deposits-Recurring and
Fixed deposits
B) Granting Loans and Advances- Term Loan, Short term credit, Overdraft, Cash
Credit, Purchasing, Discounting of bills,
2.2 Secondary functions :
A) Agency Functions- Payment and Collection of Cheques, Bills and Promissory notes, Execution
of standing instructions, Acting as a Trustee, Executor.
B) General Utility Functions: Safe Custody, Safe deposit vaults, Remittances of funds, Pension
payments, Acting as a dealer in foreign exchange.

Unit Three
Procedure for opening and operating of deposit account 14

3.1 Procedure for Opening of Deposit Account: Know Your Customer Norms (KYC Norms),
Application form, Introduction, Proof of residence, Specimen signature and Nomination: Their
importance. No Frills Account
3.2 Procedure for Operating Deposit Account: Pay-in-slips, Withdrawal slips, Issue of
pass book, (Current Savings or Recurring deposits), Issue of Cheque book, Issue of fixed
deposit receipt, Premature encashment of fixed deposits and loan against fixed deposit.
Recurring deposits: Premature encashment and loan against recurring deposit.

3.3 a) Closure of accounts
b) Transfer of accounts to other branches
3.4 Types of account holders
a) Individual account holders- Single or joint, Illiterate, Minor, Married woman,
Pardahnashin woman, Non resident accounts
b) Institutional account holders- Sole proprietorship, Partnership firm, Joint stock
company, Hindu undivided family, Clubs, Associations and Societies and Trusts.

Unit Four
Methods of Remittances 14

4.1 Demand drafts, bankers' Cheques,
4.2 Mail transfer, Telegraphic transfer,
4.3 Electronic Funds Transfer.

SECOND TERM

Unit Five
Lending principles, Credit Creation and Balance Sheet of a bank 16

5.1 Safety, Liquidity, Profitability, Diversification of risks
Conflict between liquidity and profitability
5.2 Multiple Credit Creation: Process and Limitations
5.3 Balance sheet of a commercial bank.

Unit Six
Negotiable Instruments 16

6.1 Definition, meaning and characteristics of Promissory note, Bill of Exchange and
Cheque
6.2 Types of Cheques- Bearer, Order and Crossed
6.3 Types of Crossing- General and Special.

Unit Seven
Endorsement 08

7.1 Definition and meaning of endorsement
7.2 Types of endorsement- Blank, Full or Special, Restrictive, Partial, Conditional, Sans
Recourse, Facultative.
7.3 Effects of endorsement.

Unit Eight
Technology in Banking 08

8.1 Need and importance of technology in banking
8.2 ATM, Credit card, Debit card, Tele Banking- Net banking, SWIFT (Society for
Worldwide Inter-bank Financial Telecommunication), Concept of Core Banking
Solution.

Recommended book

• Practice and Law of Banking- G.S.GiII
• Banking: Law and Practice- P.N. Varshney
• Banking: Theory and practice- E.Gordon, K. Talraj
• Banking: Law and practice in India- Tannan
• Banking: Law and practice in India- Maheshwari
• Fundamentals of Banking- Dr. G.V.Kayandepatil, Prof. B.R.Sangle, Dr.
G.T.Sangle, Prof. N.C.Pawar
• Banking: Law and Practice- Prof. Mugle
• Banking and financial system - Vasant Desai
• Banking theory and practice- K.C.Shekhar
• Fundamentals of banking'- Dr. R.S.S.Swami
• Report on trends and progress of banking in India- R.B.I. Bulletin.

Business Environment and Entrepreneurship

Objectives :
1. To make the students aware about the Business Environment.
2. To create entrepreneurial awareness among students.
3. To motivate students to make their mind set for taking up entrepreneurship as career.

First Term
No. of Lectures
Unit – I Business Environment – Concept – Importance 6
- Inter relationship between environment and entrepreneur
Unit – II Types of Environment – Natural, Economic 6
- Political – Social – Technical – Cultural – Educational –
Legal – Cross-cultural – Geographical
Unit – III Problems of growth – Unemployment- Poverty- Regional 6
imbalance- Social injustice – Inflation - Parallel Economy - Lack
of Technical knowledge and information.

Unit - IV The Entrepreneur – Evolution of the term entrepreneur – 6
Competencies of an entrepreneur - Distinction between
entrepreneur and manager – Entrepreneur and enterprise –
Entrepreneur and Intrapreneur.

SECOND TERM

Unit - V Entrepreneurial Behaviour – Comparison between 6
entrepreneurial and non-entrepreneurial Personality – Habits of
Entrepreneurs – Dynamics of Motivation.

Unit - VI Importance of Entrepreneurship – 6
Economic Development and Industrialization
Entrepreneurship in Economic Theory – Role of
Entrepreneurship – Entrepreneur as a catalyst.

Unit - VII Training Organizations and their role. 6
State Level – MCED – MITCON – Local NGOs – Educational
Institutions – YASHADA – DIC and Banks.
National Level – EDI – NIESBUD – NISIET, Hyderabad.

Unit – VIII Biographical study of entrepreneurs 6
i) Narayan R. Murthy
ii) Dr. Nilkanth Kalyani
iii) Bhavarlal Jain
iv) Any successful Entrepreneur from your area

Recommended Books

1 Dynamics of Entrepreneurship Desai Vasant Himalaya
Development and Management. Publishing House.
2. Crusade Shirke B.G. Ameya Prakashan
3. Entrepreneurship Robert D. Hisrith Tata McGraw Hill
Publishing Co.
4. Entrepreneurial Development Khanka S. Chand
5 Entrepreneurial Development Gupta, Shrinivasan S.Chand
6 Essentials of Business Environment K. Asuathappa Himalaya
Publishing House
7 Indian Economy Dutta Sundaram
8 A complete guide to successful Pandey G. N. Vikas Publishing
Entrepreneurship House
9 Trainers Manuals NIESBUD, New
Delhi.
10 Trainers Manuals NIMID, Mumbai.
11 Business Environment Francis Himalaya
Cherunilam Publishing House
12 Business Environment Tandon B.C.

13 Udyog Udyog
Sanchatanalay,
Mumbai
Recommended Journals -
1 The Journal of Entrepreneurship EDI Ahemadabad
2 Udyojak M.C. E.D.

Defence Budgeting, Finance and Management

(Defence Organisation and Management in India)
Objectives

1. To understand the role of Armed Forces for maintaining national security of the country.
2. To understand Higher Defence Mechanism, Role of Intelligence and Management Technique
in Decision making at Strategic & Tactical Level

First Term Total Marks 100
No. of Lectures

Unit
1. Principles of Defence Organisation
1.1 Reconstruction of Indian Armed Forces since 1947 3
1.1.1 Development of the Army after Independence 3
1.1.2 Development of the Navy after Independence 3
1.1.3 Development of the Air Force after Independence 3

2. Higher Defence Organisation in India
2.1. Powers of the President in relation to the Armed Forces3
2.2. Defence Committee of the Cabinet. 3
2.2. Ministry of Defence – its organisation & function 3
2.3. National Security Council 3

3. Defence Mechanism of the Indian Armed Forces
3.1. Chief of Staff Committee 4
3.2. Organisation of Army, Naval & Air Headquarters. 4
3.3. Organisation of Army, Naval & Air Commands. 4

4. Second Line of Defence
4.1. Border Security Force 2
4.2. Coast Guard 2
4.3. Territorial Army 1
4.4. Home Guard 1
4.5. Civil Defence 1
4.6. National Cadet Corps (N.C.C) 1
4.7. Central Reserve Police Force 2
4.8. State Reserve Police Force 2

48

Second Term

5. Intelligence
5.1. History & Types of Intelligence 2
5.2. Process & Principles of Intelligence 2
5.3. Devices for Collecting Intelligence 2
5.4. Role of Intelligence 2
5.5. Counter Intelligence 2
5.6. Indian Intelligence Organisation 2

6. The Combat Branches
6.1. Infantry 1
6.1.1. Characteristic, Role & Limitations. 1
6.1.2. Division & Battalion Organisation. 1
6.2. Armoured Crops 2
6.2.1. Characteristics, Role & Limitations 1
6.3. Supporting Arms 1
6.3.1. Artillery – Characteristics, Role & Limitations 1
6.3.2. Engineers - Characteristics, Role & Limitations 2
6.3.2. Signal Corps - Characteristics, Role & Limitations means of signals 2

7. The Administrative Services
7.1. Army Service Crops 3
7.2. Army Ordnance Crops 3
7.3. Electrical & Medical Engineers. 3
7.4. Army Medical Crops – its role in Peace & War time 3

8. Indian Navy & Indian Air Force
8.1. Characteristic, Role & Limitations Navy & Air Force 4
8.2. Various Types of Battle Ships in Indian Navy 4
8.3. Various Types of Aircrafts in Indian Air Force 4

48

Recommended Books: -
1. Ron Mathews – “Defence Production in India” ABC – New Delhi
2. Raju G. C. Thomas – “The Defence of India – A Budgetary perspective of strategy & politics”,
Mac Millan Publication, New Delhi – 1978
3. Sam-C-Sarkesian – “The Military Industrial Complex – A Reassessment”, Sage Publication,
1972
4. Maj. Gen. Pratap Narain (Retd.) “India’s Arms Bazaar” Shilpa Publication, New Delhi – 1998
5. Y. Lakshmi, “Trends in India’s Defence Expenditure” ABC, New Delhi 1998.
6. Lt. Gen. R.K. Jasbir Singh, “India’s Defence Year Books”, Natraj Publication, Dehradun 1999
7. Annual Report, Ministry of Defence, Government of India
8. Venkateshwaram A.L. – “Defence organisation in India”

9. Nagendra Singh – “Defence Mechanism of Modern State”.
10. Lt. Col. Abhyankar M. G. – “Defence Principle & Organisation”.
11. U. C. Jain, Jeevan Nair – “Indian Defence & Security”, Pointer Publishers, Jaipur, 2000
12. D.C.Pathak, “Intelligence: A Security Weapon”, Manas Publication, New Delhi, 2003
13. Stephen Peter Rosen, “Societies & Military Power – India & its Armies”, Oxford University
Press, New Delhi, 1996
14. Maj. K.C. Praval, “Indian Army after Independence”, Lancer International, New Delhi, 1990
15. H. B. Mishra, “Defence Programmes of India” – Author Press – New Delhi – 2000
16. Maj. Udaya Chandar, “The Art of Military Leadership”, Jaico Publishing House, Mumbai -
1979

Co-operation
Marks -100
Objectives
1 To acquaint the student with the co-operative movement.
2 To develop the capability of students for knowing different types of Cooperatives.
3 To aware the role of state and central Govt. in development co-operative sector.
4 To give basic knowledge about formation of co-operative society and its administration
5
First Term
Unit Name of the Topic Periods

1 Introduction - 08
Origin, Definition, Nature and Scope of Co-operation.

2 Principles of Co-operation - 10
Evaluation of Co-operative Principles and modification there in.

Co-operative movement in India -
History and Growth, Pre-independence period-Sir Nicholson Report of 1904,
3 1912 Acts, Machalegan Committee Report (Bombay Co-operative Societies Act,
1925) and other important Committees Recommendations Pre and Post 08
Independence period.

4 Different Types of Co-operatives -
Credit and Non-Credit Co-operatives, Rural and Urban, Agricultural and Non 10
Agricultural, Co-operatives of Weaker Sections.

Government and Co-operative movements-Role of central and State
5 12
Government -Role of Leadership in Co-operative movement.

Total Periods 48

Second Term

Unit Name of the Topic Periods

Formation of Co-operative Societies-
1) Promoter- Meaning, Role, Duties and Responsibilities
6 2) Promotion Procedure 3) Registration Procedure 4) Provisions -Regarding 20
Registration of Cooperative Societies as per Maharashtra Cooperative Society
Act 1960, and Rules their Under Section 3 to 12.

Co-operative Registrar-Power and Duties regarding registration of Co-
7 08
operative Societies.

Bye Laws -
8 12
Importance, Amendments, Types of amendments of Bye laws and Legal
Procedure.

Various Laws Relating to -
9 08
Primary Agricultural Credit Co-operative Society, Non Agricultural Credit Co-
operative Society.

Total Periods 48

Books Recommended
1. Sahakar —Nirali Prakashan Pune —Dr. Mukund Tapkir.
2. Sahakar - Seth Publication Mumbai- Dr.G.H.Barhate and Dr. J.R.Bhor.
3. G.S.Kamat.- Cases in Co-operative management.
4. K.K.Taimani.- Co-operative Organization and Management.
5. G.S.Kamat.- New Dimensions of Co-operative Management.
6. Co-operation - Chaitanya Publication -Dr. Gangadhar Kayande Patil.

MANAGERIAL ECONOMICS
Code No. 106 E (Optional Group )
(W.e.f. June 2008-09)

Objectives
1. To enable students of Commerce to apply economic theory and analysis, practices of business
firms.
2. To use tools and techniques of economic analysis to develop managerial decision making
3. To apply economic analysis in the formulation of business policies.
Marks : 100
First Term

Unit No. Topics No. of
Lectures
1 INTRODUCTION 13
Definition, Scope and Characteristics of Managerial Economics. 2
Theory of the Firm
Descriptive analysis of:
Profit Maximization Theory 6
Managerial Theory
Behavioural theory
Objectives of the Firm –
a) Profit Maximization
b) Security Objective 5
c) Profit Satisfying Objective
d) Sales maximization
e) Utility Maximization
f) Staff Maximization
g) Growth Maximization
2 DEMAND ANALYSIS 20

2.1 Law of Demand 1
2.2 Determinants of Demand 1
2.3 Elasticity of Demand – Concept and Measurement of – 6
2.3.1 price Elasticity of Demand
2.3.2 Income Elasticity of Demand
2.3.3 Cross Elasticity of Demand
2.4 Importance of Elasticity of Demand in business decision 4
making.
2.5 Business or Economic Forecasting - 8
2.5.1 Objectives
2.5.2 Methods of Business Forecasting Descriptive analysis of –
i ) Intentions Survey
ii) Projection of Established Relationships
iii) barometric Indicators.

3 PRODUCTION AND COST ANALYSIS 15

Production Function – 9
In the short run
In the long run
Significance

Cost Analysis – 6
In the short run
In the long run
TOTAL 48

Second Term

4 PRICING AND INVESTMENT DECISIONS 20

4.1 Pricing Practices 1
4.1.1 Objectives

4.2 Investment Decisions – 6
4.2.1 Concept and Types –
a. For Expansion
b. For Replacement
c. For Modernization
d. For Diversification
e. For Research and Development.

4.2.2 Aids to Investment Decisions –
a. Capital Budgeting – Meaning and Usefulness. 6
4.2.3 Methods of Investment Decision – Concept and Descriptive
analysis of – 7
a. Payback period.
b. Average Rate of Return
5 COST – BENEFIT ANALYSIS 15

5.1 Meaning 5
5.2 Use 5
5.3 Limitations 5
6 MACRO ECONOMIC ENVIRONMENT 13

Business Tends in India – 5
Overview of Economic Reforms and Business.
Role of Multinational Corporations (MNCs) 4
Acquisitions and Mergers 4
TOTAL 48

Recommended Books:

1. Dean Joel – managerial Economics. Prentice Hill India Pvt. Ltd. New Delhi.

2. Gupta G.S. –Managerial Economics. Tata Mcgrew Hill, New Delhi.

3. Mithani D.M. – Managerial Economics Theory and Applications. Himalaya Publishing
House, N. Delhi.

4. Mmankar V.G. –Business Economics, Macmillan India Ltd. N. Delhi.

5. Varshney and Maheshwari – Managerial Economics.Sultan Chand and sons, N. Delhi.

6. Dr. T. G. Gite - Vyavasaik Arthshstra (Sukshma) Atharve Publication, Pune.

7. Salvatore Dominick – Managerial Economics in a Global Economy. Mcgraw Hill N. York.

8. Dr.Girija Shankar: Micro Economics – Atharva Publication.

9. H. Craig Peterson, W. Cris Lewis – Managerial Economics. Prentice Hill of India Ltd. New
Delhi.

10. Dwivedi D. N. Managerial Economics; Tata Mcgrew Hill, New Delhi.

E-Commerce

Objectives: To make a student familiar with the mechanism of conducting
business transactions through electronic media.
Learning Outcomes: After completing this course, a student is expected
to be able to
• explain various components of e-commerce,
• understand the dynamics of e-commerce,
• appreciate the Internet technology and its utility in commercial activities,
• understand the methodology of online business dealings using e-commerce
infrastructure.

Marks :100 Teaching Hrs

First Term

Unit 1. Overview of Electronic Commerce (EC) (12 )

Concept, features, and functions of e-commerce, e-commerce practices
v/s traditional practices, scope and limitations of e-commerce, e-commerce
security.

Unit 2 .Fundamental of e-commerce. (12)

Definition and types of e-commerce: B2B, B2C, C2C, and P2P, B2B
service provider, e-distributor, procurement and just-in-time delivery.

Unit 3. Infrastructure. (12)

Internet and its role in e-commerce, procedure of registering Internet
domain, establishing connectivity to Internet, tools and services of Internet,
procedure of opening e-mail accounts on Internet.

Unit 4. E-Payment. (6)

Transactions through Internet, requirements of e-payment systems, functioning
of debit and credit cards, pre and post payment services.

Unit 5. Security of e-commerce. (6)

Setting up Internet security, maintaining secure information, encryption,
digital signature and other security measures.
Second Term

Unit 1. E-Marketing. (10)

Marketplace v/s Marketspace, impact of e-commerce on market, marketing
issues in e-marketing, direct mrketing, one-to-one marketing.

Unit 2. E-Finance. (10)

Areas of e-financeing, e-banking, traditonal vs/ e-banking, trading v/s
e-trading, importance and advantages of e-trading, operational aspects
of e-trading.

Unit 3. Digital economy. (10)

Major characteristics, economic rules, impact on trading and intermediaries,
impact on business precesses and functional areas in banking,
financial and insurance organizations.

Unit 4.E-Ticketing. (10)

Online booking systems, online booking procedure of railways, airlines,
tourist and religious places, hotels and entertainment industry.

Unit 5.E-Commerce in India. (8)

State of e-commerce in India, problems and opportunities in e-commerce
in India, legal issues, future of e-commerce.

Reference Books:

1. Daniel Amor, E Business R(Evolution), Pearson Edude.
2. Krishnamurthy, E-Commerce Management, Vikas Publishing House.
3. David Whiteley, E-Commerce: Strategy, Technologies and Applications,
Tata McGraw Hill.
4. P. T. Joseph, E-Commerce: A managerial Perspectives, Tata McGraw
Hill.

INSURANCE AND TRANSPORT

Objectives:
1. To introduce the concepts of Life & General Insurance, Transport, Travel and Tourism.
2. To make the Students aware about the careers in the field of Insurance, Transport & Tourism
appropriate skills.

First Term
Marks : 100
No. of Lectures

Unit I

Introduction to Insurance

Meaning & Definition of Insurance type.
Evolution and Importance of Life and General Insurance.
Role of Life Insurance and General Insurance in India Pre & Post independence
period – Government approach towards Insurance Sector.
12
Unit II

General Insurance

Meaning – Type – Need – Scope – Principles – Functions of General Insurance.
Organisation and Administration of General Insurance in India.
12
Unit III

Life Insurance

Meaning – Need & Principles of Life Insurance.
Type of major policies. Working of Life Insurance Corporation, Career options in Insurance Business
12

Unit IV

Role of Insurance in Logistic

Meaning & Importance – Hazards – Protection – Social Security – Type of Risks and Accidents –
Procedure for Settlement of Claims.
12

Second Term

Unit V

Means and Modes of Transport

Definition & Scope - Role of Transport in the economic development of country
Pre & Post independence Period. Transport in context of Rail, Road, Air & Water – Means of various
Transport – Advantages & Limitation of Rail, Road, Air & Water Transport.

12

Unit VI

Goods Transport

Importance of goods transportation – Contribution to Exports & Imports – Meaning of Cargo hubs -
Development of Trade in Global Scenario Air & Water Links & Global supply chains it’s a
contribution to economic development.
12
Unit VII

Travel & Tourism

Meaning & Scope of Tourism – Role of tourism in economic development. Means of travel & tourism
in Indian context. Recent trends in travel & tourism – State & Central Government Policies regarding
travel & tourism.
12

Unit VIII

Domestic & International Tourist

Tourism promotion in India – Recent Trends – Travel Agents – Role of Tourist guides – State Tourism
development corporation - Role of private tourist organisation – Recent trends and carrier
opportunities in Hospitality Industry.
12
List of reference Books

Insurance :

1. Insurance – Principles and Practises of Insurance – G. S. Pande
2. Insurance – Principles and practices – M. N. Mishra.
3. Insurance – Principles and practices – C. Gopalkrishna.
4. Life Insurance in India – G. R. Desai.
5. Theory and Practice of Life Insurance – Mitra.

Transport :

1. Economics of Transport – S.K. Srivasatava
2. Transport in Modern India – P. P. Bhatnagar.
3. Rail & Road Transport in India – M. D. Mathur.
4. Transport Development in India – S.K. Srivastava.
5. Transport (Tata Economic Consultancy Services) – Pawaskar, Madhoo.
6. Road Transport Management Himalaya Publications, - Manchandra
7. Tourism and Industry Foundation Course in Tourism – Indira Gandhi National Open University.

Tourism :

1. Introduction to Tourism – M A Khan
2. Profile of Indian Tourism – Singh S
3. Tourism in 21st century – Batra G S
4. Ecotourism – Puri Manohar
5. Tourism Management – Puri Manohar
6. Tourism In India – Guota V K

Marketing & Salesmanship

Objectives : To study and critically analyze the basic concepts in Marketing & to
include the current and relevant recent changes in the field of marketing.

FIRST TERM
Marks : 100
No. of Lectures

Unit 1 : Introduction to Marketing

Evolution of Market – Marketing – The Component of Marketing,
Approaches to the shady of marketing, functions of marketing,
Significance of marketing, Relevance of marketing in
developing economy.
10

Unit 2 : Marketing Organization & Environment - Meaning, scope,
Importance & different forms of organization.
Marketing Environment – Meaning factors, Internal & external
marketing organization.
10

Unit 3: Marketing mix - Definition, meaning elements & importance of
marketing mix
Product mix- Product Planning & Development, Product Testing
Branding & Packaging. 10

Unit 4: Physical Distributions –Definition, Characteristics, Intermediate,
Types of channel, factors considered in channel decision. Direct
selling, shopping malls.
09

Unit 5: Price Mix & Promotion Mix - Meaning need objectives & factors
influencing pricing decision pricing method.
09

SECOND TERM

Unit 6: Promoting Mix – Elements of Promotion Mix sales promotion system,
Recent trends in promotion strategy.
Introduction to marketing promotion meaning Marketing
Communication.
10

Unit 7: Salesmanship meaning, elements, importance Sales organization.
Personal Selling, Process of Selling, Sales Management, New Sales
Policies.
10
Unit 8: Adverting
Setting the advertising objectives-Role of advertising-advertising
media-advertising budget-evaluating advertising effectiveness-
profile of advertising in India. Recent trends in modern
Advertising
10
Unit 9:Market Segmentation
Meaning, Definition, Different ways to segmentation Essentials of
effective market segmentation. Distinction between differentia
marketing & concentrated marketing.
9
Unit 10:Types of Marketing.
Tele markets, E – marketing, senile marketing, Rural marketing –
features importance Difficulties of rural marketing. Marketing
Information system & marketing research.
9

Reference Books
1. Marketing Management By Philip Kotlers
2. Marketing Management Cravens By Hills – Woodruff
3. Marketing – A Managerial Introduction By Gandhi
4. Marketing Information System By Davis – Olsan
5. Consumer Behavior By Schiffman – Kanuk
6. Principles and practice of Marketing By John Frain.

CONSUMER PROTECTION AND BUSINESS ETHICS

OBJECTIVES
1) To acquaint the students with consumer and consumer movement.
2) To make the students aware about consumer rights and duties.
3) To make the students aware about laws relating to consumers.
4) To acquaint the students with Business Ethics in various functional areas.

TOTAL MARKS: 100
First Term

Unit- I: Consumer and Consumer Movement No. of Lectures

1.1 Consumer - Meaning & Concept- Definition-Features
1.2 Consumerism - Meaning, objectives, Benefits- Consumerism in India
1.3 Three dimensional concept of consumer.
a) Consumer as a King
b) Consumer as a King-pin of democracy
c) Consumer as a Capital
1.4 Rights and Responsibilities of Consumers
1.5 Consumer Movement-Meaning-Definition- Importance, Scope- Features-Need-Objectives
1.6 Role of Consumer Movement – Government and Consumer Movement- Barriers in
development of Consumer Movement in India
1.7 Consumer Education -Meaning-Definition-Objectives-Methods& Techniques of Consumer
Education.
1.8 Future of Consumer Movement in India. 18

Unit-II : Voluntary Consumer Organisation

2.1 Origin -Importance
2.2 Functions of VCO’s
2.3 Limitations of Voluntary Consumer Organisation.
2.4 Role of Voluntary Consumer Organisation in controlling Objectionable Advertisement
2.5 Study of prominent Voluntary Consumer Organisations'
2.6 Challenges before VCO’s 06

Unit- III : Problems of Consumer

3.1 Problems of Consumers- Causes and Nature
3.2 Problems of Rural and Urban Consumers.
3.3 Individual and collective problems.
3.4 Problems related to goods and deficiencies in services.
3.5 Problem solving through VCO’s and legal procedure. 06

Unit-IV : Consumer Protection Act,1986

4.1 Background -Need-Scope and Features
4.2 Definitions-Consumer - Goods- Services-Complaints ,Complainant-Defect in
Goods-Deficiency in Services
4.3 Consumer Protection Councils-Composition- Working and Role of
a. District Consumer Protection Council
b. State Consumer Protection Council
c. National Consumer Protection Council
4.4 Methods of filing complaints.
4.5 Machinery for redressal - Composition and working of -
a)District Consumer Redressal Forum
b)State Consumer Redressal Forum
c)National Consumer Redressal Forum 18

Second Term

Unit-V : Right To Information Act,2005

5.1 Introduction , Scope & Features
5.2 Definition :
a. Information
b. Appropriate Govt.
c. Competant Authority
d. Public Authority - Public Information Officer
e. Record
f. Right of Information
g. Third Party
5.3 RTI and Obligations of Public Authority
5.4 Appointment & Duties of Public Information Officer.
5.5 Types of information to be disclosed & exemption from disclosure of information.
5.6 Grounds for rejection to access information in certain cases.

5.7 Central Information Commission- Composition
5.8 Function of Information Commission.
5.9 Powers & functions of Information Commission.
5.10 Application Forms -
a)Information obtaining form
b)First Appeal Form
c)Second Appeal Form 18

Topic VI : Standards of Weight & Measures Act, 1976

6.1 Provisions of the Act, Importance.
6.2 Rights of Consumers as regards weights and measures.
6.3 Offences and Penalties
6.4 The Standards of weights & measures (Packaged Commodities) Rules - Contents. 09

Unit-VII : Prevention of Food Adulteration Act,1954

7.1 Definitions – Food-Adultrant Material
7.2 Ways to recognise adulterated food articles.
7.3 Administrative machinery in preventing food adulteration.
7.4 Activities and Suggestions, guidelines, precautionary measures for use of goods and medicines.
09
Unit-VIII : Business Ethics

8.1 Concept of business Ethics-Definition and Scope.
8.2 Relation between Business and Ethics.
8.3 Importance of Business Ethics- Consumer and Business.
8.4 Ethical Practices in: Profit, Utilisation of Natural Resources, Environment Protection,
Advertisement.
8.5 Social Responsibilities of Business. 12

Recommended Books;
Consumer Grievance Redressal under CPA- Deepa Sharma.
Consumer Protection Act in India-Niraj Kumar.
A study in Business Ethics- Rituparrna Raj.
Consumer Protection Act in India –V.K.Agarwal.
Rights to Information Act-2005.

Foundation Course In Commerce
Objectives:

A] To Study the forms of Business Organistions.

B] To understand the basic concepts and recent trends in Commerce & Busines
Practices.

C] To Understand the functioning of Stock Exchanges, Commodity Exchanges,Trade
Associations and Chambers of Commerce.

FIRST TERM
Marks 100
No. of Lectures
Unit 1 –Froms of business organistions: Proprietary – Partnership firms – Limited
Liability Partnership (LLP) – Joint Ventures and Business Alliances 10

Unit 2 –Economic Sectors Role and challenges of Public sector,Co operative Sector,
Joint Sector (Public and Private), Corporate Sector and Non Government Organistions.
12

Unit 3 –Business Practices and Government Policies ─ Important role of Trade,Commerce
& Industry Outsourcing franchise Turn key Important Features of current labour
policy Current Foreign Policy.
12
Unit 4 Breaf Reveaw & Recent Trends in Service Sector: Banking Sector A T M Debit & Credit
Cards Intrnet Banking etc.
Insurance Sector Malhotra Commitee Report Opening of insurance sector for private
players.
Logistics Net working Importance Challages.
14
SECOND TERM

Unit 5 Stock Exchange -Introduction of stock exchanges in India, Online Trading, NSDL, Role of
SEBI, Protection & Education of Investors.
08
Unit 6 Commoity Exchanges – History & overview, terms used & working & procedure
followed in commodity exchanges, future of commodity exchanges, Study of regional/local
commodity markets.
12
Unit 7 Trade associations & chambers of commerce Meaning, Features, Functions:
Study of aims, objectives & working of –
a. Maratha Chamber Of commerce, Industries & Agriculture, Pune
b. Maharashtra Chamber of Commerce & Industries & Agriculture Mumbai.
c. Indian Merchants Chamber, Mumbai.

12
Unit 8 General Commercial Knowledge / Basic Concepts in Commerce
16
Study of following 75 terms / concept used in the recent field of trade & Commerce.

Sr. Terms/Concepts Meaning
No.
01. Affidavit A declaration in writing made on oath.
02 Automation Use of automatic machinery in industries/ organizations.
03 Assimilation Joining the culture of two or more activities/organizations.
04 Agmark A mark showing standard/quality of agriculture produce.
05 BPO Business Process Outsourcing
06 Benchmarking A level or standard in a scale against which performance can be
evaluated. It is a method of job evaluation.
07 Body Shopping A consultancy supplying people at work on contract basis.
08 Brand Equity Goodwill attached to name.
09 Bank rate It is the rate at which the central bank of a country grants
credit to the other banks.
10 Capital Intensive Those industrial activities where the preparation of fixed capital is
more than the other factors o f production like Land, Labour, etc
11 Consortium A combination of large number of bidder to fulfill the contract deal.
12 Consumer Delight Consumer’s complete satisfaction
13 Credit Rating Assessment of credit worthiness of an organization by external
agency.
14 Credit squeeze. It is the state’s interference to regulate the level of economic
activity by reducing the money supply. In other words, it is an
effort of making credit more expensive through controls on
banks.

15 Corporate Accountability of the managers/directors of a company. The recent
Governance provisions about the listed companies required them to comply
with this through annual accounts & reports.
16 Consumerism A materialistic attitude of consumers of consuming maximum
without any consideration of future.
17 Dis-Investmsnt A policy of the government of gradually withdrawing the
investments of public funds from a public sector unit.
18 Distributive A term used in personal management of a trade unions approach for
negotiation solving disputes.
19 Dumping & A policy of capturing slice of market by pouring a huge stock a
antidumping policy of the government of prohibiting the capturing of market by
way of dumping.
20 Depository A system whereby the shares can be lodged physically &
need not be handled in the course of each transaction.
21 EXIM Policy regarding import & exports.
22 E-Commerce Commercial activities with help of electronic devices.

23 Factoring Taking responsibility of collecting accounts receivable.
24 Franchise An agency given for distribution of manufactured products.
25 Fringe benefit A reward beyond the basic day for the job.
26 Globalization A process of world market open to local markets.
27 Grapevine The informal communication of an organization many times more
effective than the formal one.
28 Hacking The unauthorized breaking into data base of a computer.
29 Hedging Protecting oneself against the financial loss.
30 Internal customer One department with in an organization becoming customer of
another.
31 Entrepreneurship Entrepreneurship is developed from a particular organization.
32 ISO International Organization of Standard’s.
33 ISI Indian Standard Institute.
34 Internet Banking Banking activities with the help of internet service.
35 Just in Time A system of procuring inventory as &when required.
36 Knowledge worker A worker working in modern society with lots of areas of knowledge.

37 Kaizen The Japanese concept of continuous improvement.
38 Labour intensive An organization or an activity mainly relying on labour force as it’s
investment/capital.
39 Learning An organization where the worker’s are always wanting to learn.
organization
40 Liberalization An economic policy of allowing foreign players to enter the local
markets in competition with the indigenous ones.
41 Logistics A term originally used in military organizations, for moving of
troops & equipments, it refers to the detailed planning of the
process of distribution or redistribution.
42 Mutual Funds A method of raising finance for investing in some other capital
issues.
43 Mission An organizations goal/objective behind it’s establishment.
44 Market niche A unique place of gap in the market for a given product .
45 Mergers & Mergers in a combination of two or more businesses to share risks &
Acquisitions rewards no one party to obtain control over the other. Acquisition is
the acquiring of shares of a company by another by paying purchase
consideration as a fair value.
46 Non performing An asset created but not showing any results (a banking asset created
assets by way of loans/advances now becoming unrecoverable.
47 Niche strategy A marketing strategy adopted for a small segment.
48 Negotiable An instrument in commercial transactions recognized by the
Instrument Negotiable Instrument Act.
49 Organizational A branch of personal management considering interperson &
Behave our behavioral aspects.
50 Outsourcing A policy of an organization of depending on external agency for a
functional area.

51 Organizational Efforts made for the development of human factor in an
Development organization.
52 Patent A right on a product or invention claiming it’s originality or
know-how
53 Primary Market The market where the first sale of securities is made by way of an
offer from the corporate body to the investors.
54 Portfolio A branch of financial management dealing with the investment of
Management an organization .
55 Public Relations Efforts made by an organization of establishing report with the stake
holders & the general public.
56 Privatization A policy of the state of disinvestments in the public sector
organization by offering its shares to the public at latge.
57 Quality circle A small group of individuals of an organization, trying to solve there
practical problems.
58 Recession A phase in an economy when there is sharp decline of demand for
goods & services.
59 Sensex Sensitive index number of a stock market.
60 Subsidy A financial support provided by the government.
61 Security market A market where the corporate securities i.e. shares are bought & sold.
62 Surrender value It is the left our value that the insurance company is expected to pay
63 Speed capital It is the initial amount of capital required for any business to be
invested by the owner
64 Service An organization establish for rendering services in support of trade
Organization
65 SWOT analysis An analysis of an individual or organization about the strength,
weaknesses, opportunities, & Threads
66 TQM Total Quality management
67 Trade Cycle A recurring sequence of changes in business activity, indicating
period of prosperity, decline, depression etc.
68 Trade mark A mark/logo of an organization treated as official seal.
69 Technology transfer The transfer of a technology from an area in which it had been
successfully applied to an area, which it has not yet been tried.
70 Tele Conferencing A discussion of participants, geographically scattered
71 Underwrite To ensure or guarantee to purchase the stock of shares
72 Value Addition Increase in the value of an item by adding inputs on it.
73 WTO World Trade Organization established in 1995.
74 Yellow pages A pace reserved for commercial advertisers

75 Zero based The use of budgets which starts from a present base of zero and
budgeting regard all items as being new rather than in continuation of existing
ones. In practice, this means a budget has to justify each of
expenditure every year.

RECOMMENDED BOOKS AND PERIODICALS.

1. Financial Management I. M. Pandey
2. Financial Management Theory & Practical Prasanna Chandra
3. Financial Management S. C. Kuchhal
4. Public Sector in India Laxmi Nariyan
5. Indian Economy Rudder Datt
6. Indian Economy KPM Sundaram
7. Law & practice of banking S. R. Davar
8. Chamber of Commerce and Trade Association in India Dr. B. R. Sabade & M. V. Namjoshi
9. The Indian Financial System Vasant Desai
10. Business Administration Dr. Y. K. Bhushan
11. Stock exchange Official Directory The Bombay Stock exchange Publication

Journals & Periodicals

1. World of Business and The Maharashtra Chamber Of Commerce,
Industries & Agriculture, Pune
2. Sampada Chamber patrika The Maharashtra Chamber of Commerce & Industries,
Mumbai
3. Vanijya Vishwa – Pune Merchants Chamber, Pune

F.Y.B.Com.

COMMERCIAL GEOGRAPHY

Revised Syllabus (from June, 2008)

Objectives:
1. To understand the scope and content of Commercial Geography in relation to spatial
distribution of Agriculture, Forest Resources and Industrial Production.
2. To acquaint the students about dynamic aspects of Commercial Geography.
3. To acquaint the students about dynamic Nature of Industrial Field in India.
4. To make the students of commerce aware about the relationship between the Geographical
Factors and Economic Activities.

Course Contents :

Section I
Unit No. of
No. Unit Sub Unit periods

I Introduction Definition, Nature and Scope of Commercial 06
Geography
Approaches to the study of Commercial
Geography
II a. Physical Environment - Factors of 10
Geographical Physical Environment
Environmental and b. Relationship between Physical Factors
Commerce and Economic activities of man.
c. Cultural Environment - Factors of Cultural
Environment Determinism and
Possibilism.
III Resources a. Meaning, Nature & Use of Resources 06
Types of Forest, their characteristics,
distribution & importance
b. Farming – Role of Agriculture in Indian 08
economy.
Types of Farming – Subsistence &
Commercial Farming. 03
Shifting Cultivation, Plantation Farming and
Truck Farming.
c. Non-conventional Energy Resources –
Sun, Wind and Sea-waves.

IV Population Levels of population-optimum population, Over 07
population & under population.
Population characteristics of India
Section II
V Industries Role of Industries in Economic Development. 15
Factors of Industrial Location
Weber’s theory of Industrial Location
Major Industrial Regions of India
1. Iron & Steel Industries of India
2. Cotton, Textile Industries of India
3. Engineering Industries of India
VI Transportation Need and importance (significance) of 9
transportation in Commercial Development.
Comparison of various modes of transportation &
cost of transportation.
VII Trade and Tourism - Geographical factors affecting International 8
Trade
- India’s Foreign Trade
- Geographical factors influencing Tourism
- Economic importance of Tourism
- Tourist Industry of India
- Wildlife Sanctuary
- Tourist Centers in India (One Day Study
Tour)*
VIII Cartographic 1. Line Graph 8
Diagrams 2. Bar Graph
3. Dot Method
4. Choropleth Method
5. Divided Circle Method

* Teachers are supposed to arrange study-tours.

Reference Books:
I Commercial Geography – Sir Dudley Stamp
II Fundamental of Economic Geography – Van Royen & Bengston
III Economic Geography – Alexander I.
IV Economic Geography – Jone & Darkenwald
Agricultural Geography – Morgan W. B. & Munton J.J.C.
Economic Geography – Wheeler J.O.
Economic Geography – H. Robinson
Commercial Geography – Prof. Mrs. P. N. Padey
Commercial Geography – Prof. Ahirrao

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