SYLLABUS & PROGRAMME STRUCTURE
Commerce
(General)
(Choice Based Credit System)
(Effective from the Academic Session 2017-2018)
First Semester
MAHARAJA BIR BIKRAM UNIVERSITY
AGARTALA, TRIPURA: 799004
PROGRAMME STRUCTURE
Structure of Proposed CBCS Syllabus for B.A / B.Com (General).
Semester Core Course Ability Enhancement Skill Discipline Generic
Compulsory Course Enhancement Specific Elective (GE)
(12) (AECC) (2) Course (SEC) Elective (DSE) (2)
(2) (4)
1 Compulsory English-1 AECC1
DSC- 1 A : Environmental
(Paper-I of choice of subject-I) Science
DSC- 2 A
(Paper-I of choice of subject-II)
2 Compulsory English-2 AECC2
DSC- 1 B :
(Paper-II of choice of subject-I) (English/MIL)
DSC- 2 B (English/Bengali/Kok
(Paper-II of choice of subject- borak/Hindi)
II) (Communication)
3 Compulsory MIL-1 SEC1
(Alternative (From Choice
English/Bengali/Kokborak/Hin of subject-I)
di)
DSC- 1 C
(Paper-III of choice of subject-
I)
DSC- 2 C
(Paper-III of choice of subject-
II)
4 Compulsory MIL-2 SEC2 (From
(Alternative Choice of
English/Bengali/Kokborak/Hin subject-II)
di)
DSC- 1D
(Paper-IV of choice of subject-
I)
DSC- 2D
(Paper-IV of choice of subject-
II)
5 SEC3 (From DSE1A GE-1
(Choice of (From Choice (From Choice
subject-I) of subject-I) of subject-I)
DSE2A (From
Choice of
subject-II)
6 SEC4 (From DSE1B (From GE-2
(Choice of Choice of (From Choice
subject-II) subject-I) of subject-II)
DSE2B
(From Choice
of
subject-II)
1
Semester - I
Paper BC 1.2: Principles of Financial Accounting
TOTAL MARKS – 100
(End Semester-80 Internal-20)
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial
accounting and to impart skills for recording various kinds of business transactions.
Unit - I
(a) Theoretical Framework:
i. Accounting as an information system, the users of financial accounting information and their needs.
Qualitative characteristics of accounting information, Functions, advantages and limitations of
accounting, Accounting Cycle, Bases of accounting: cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures, Indian Generally Accepted Accounting Principles
(GAAP).
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India.
Indian Accounting Standards (Indian AS 1): Disclosure of Accounting Policies.
(b) Revenue, Expenses and Depreciation:
i. Recognition of revenue and expenses.
ii. Depreciation: Definition, nature, accounting concept, factors relating to the measurement of
Depreciation.
Methods of computing depreciation: straight line method and diminishing balance method.
Unit - II
Preparation of Final Accounts (Profit Seeking and Non-Profit Seeking):
Capital and revenue expenditures and receipts: general introduction only.
Preparation of Financial Statements of both profit seeking (Proprietorship only) and non-profit seeking
organisation.
Unit - III
Accounting for the Partnership Firms:
Preparation of final accounts of Partnership firm: Profit & Loss Account, Profit & Loss Appropriation Account,
Partners Capital Account and Balance Sheet.
Reconstitution of the Partnership Firm: Admission, Retirement, Death and Dissolution.
Unit - IV
(a) Accounting for Negotiable Instruments: Promissory note and Bill of exchange: Issue, acceptance,
endorsement, dishonour, insolvency andre-issue (except accommodation bill).
(b) Accounting for Consignment and Joint Venture: Accounting for Consignment: Consignor and
Consignee.
Accounting for Joint Venture: where separate set of books maintained, where separate set of books not
maintained and memorandum joint venture account.
Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw-Hill
Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, PearsonEducation.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting.Vikas Publishing House, New Delhi.
6. Deepak Sehgal. Financial Accounting.Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Hanif & Mukherjee, Financial Accounting, Tata McGrew-Hill Publishing Co., New Delhi.
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2
Semester - I
Paper – BC 1.3: Principles of Management
TOTAL MARKS – 100
(End Semester-80 Internal-20)
Objective: The objective of the course is to provide the student with an understanding of basic management
concepts, principles and practices.
Unit - I
Introduction:
(a) Concept: Need for Study, Managerial Functions–An overview;
(b) Evolution of the Management Thought, Classical Approach: F.W. Taylor, Henry Fayol,
Neo-Classical and Human Relations Approaches: Elton Mayo, Merry Parker Follet.
MBO: Peter F. Drucker, ‘Fortune at the Bottom of the Pyramid’: C.K. Prahalad.
Unit - II
Planning and Decision making:
(a) Meaning, Features, Importance, Steps and limitation,
(b) Types of Plan: An overview to highlight the differences
(c) Strategic planning: Concept, process, Importance and limitations
(d) Planning premises, Environmental Analysis and diagnosis (Internal and external environment):
Definition, Importance and Techniques (SWOT and BCG Matrix), Business environment: Concept and
Components
(d) Decision-making: Concept, Importance.
Unit - III
Organising and Staffing:
(a) Organising: Meaning, Features, Importance, Steps and limitation, Span of management, Different types
of authority (line, staff and functional), Decentralisation, Delegation of authority, Formal and Informal
Structure; Principles of Organising;
(b) Staffing: Concept of staffing, staffing process: Selection, Recruitment, Training and Promotion
(performance appraisal).
Unit - IV
Motivation, Leadership, Coordination and Control:
(a) Motivation: Meaning, Features, Importance, and factors; Major Motivation theories - Maslow’s Need-
Hierarchy Theory; Hertzberg’s Two-factor Theory.
(b) Leadership: Meaning, Features, Importance, Qualities of a good leader, Major theories of Leadership
(Mouten’s Managerial Grid theory), Styles of Leadership.
(c) Coordination:Meaning, Features, Importance.
(d) Control: Meaning, Features, Importance, Limitations, Principles of Effective Control.
Suggested Readings:
1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and Leadership
Perspective, McGraw Hill Education.
2. Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential
Concepts and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Newman, Summer, and Gilbert, Management, Prentice-Hall India.
5. James H. Donnelly, Fundamentals of Management, Pearson Education.
6. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
7. Griffin, Management Principles and Application, Cengage Learning
8. Robert Kreitner, Management Theory and Application, Cengage Learning
9. TN Chhabra, Management Concepts and Practice, DhanpatRai& Co. (Pvt. Ltd.), New Delhi
10. Peter F.Drucker, Practice of Management, Mercury Books, London.
11. Prasad, L.M, Principles of Management, S. Chand & Sons, New Delhi.
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