II Year B.Com
Paper – 2 : Financial Accounting
1.Under Writing of Shares :
Meaning – Provisions relation to under writing treatment of
marked and unmarked applications its accounting treatment not
liability preparation of statement in case of total, Partial and Firm
underwriting.
2.Profit Prior to Incorporation :
Meaning and Significance, Calculation of Profile with the help of
time, sales and weighted ratios.
3.Valuation of Good will and Shares :
Valuation of Good will need – Valuation under super Profit
method, Annuity method and Capitalization method, Valuation of
Shares, Need valuation under net assets method yield and earning
capacity method.
4.Amalgamation, Absorption and External Reconstruction
of Companies :
Calculation of purchase consideration under net assets or net
payment methods (excluding purchase consideration based on
intrinsic value of shares) treatment of accumulated profits and
losses, Liquidation Expenses, Inter Company Owings and
Unrealized Profits on Stocks Preparation of Journal Ledger and
Balance Sheet.
5.Internal Reconstruction :
Meaning and Importance of Legal Provisions relating to capital
reduction involving cancellation of uncalled Capital Reduction of
paid up value of share – surrender of shares, sub – division and
consolidation of shares – Journal entries and preparation of reconstructed Balance Sheet (suggestion of schemes excluded).
6.Liquidation of Companies :
(Voluntary Liquidation only) preparation of Liquidator’s Final
Statement of Account Order of payment liquidation expenses,
Liquidator’s Remuneration, Calculation of preferential creditors
pro – rate payment, Treatment of uncalled Capital – Liability of
contributories.
7.Accounts of Banking Companies :
Preparation of Profit and Loss Account and Balance Sheet as per
the latest amendments.
Books Recommended:
01.R L Gupta & Radhaswamy
:
II, Sultan Chand & Sons, New – Delhi.
02.M C Shukla & T S Gretral
:
Chand Limited, New – Delhi.
03.S P Jain & K L Narang
:
Publishers, New – Delhi.
04.Chakraborthy
:
Navabharath Publishers Co, Calcutta.
05.Hawtt & Mukherjee
:
New – Delhi.
06.S P Iyergar
:
Chand, New – Delhi.
Advanced Accountancy Vol –
Advanced
Accountancy,
S
Advanced Accountancy, Kalyani
Advanced
Modern
Accountancy,
Accountancy,
TMH,
Advanced Accountancy, Sultan
Business Management - II
01.
Marketing Management :
Approaches, Modern Concepts, Goals, Systems and Functions of
Marketing (brief)
02.
Marketing Environment :
Marketing Management and Environment, Macro – micro with
reference to India (Rural and Urban).
03.
Product Planning and Pricing Strategies :
Product Planning, Product Life Cycle, Product Position, New
Product Development, Pricing – Objectives and Methods of
Pricing in India.
04.
Promotion and Distribution
Advertising, Sales, Promotion, Distribution Channels – Channels
Choice.
05.
Financial Plan :
Meaning, Goals of Financial Management, Functions, Decisions
in Financial Management.
06.
Financial Plan :
Meaning – Steps in Formulating Financial Plan, Long term and
Short term Financial Plant factors to be considered.
07.
Financing Decision determinants of capital structure :
Leverages Financial and Operating (Simple Problems).
08.
Investment Decision :
Factors influencing the Decision Methods in Investment,
Evaluation Payback Method Accounting Rate of Return NPV
(Simple Problems).
09.
Divided Decision :
Factors influencing Dividend Decision, Forms of Dividend.
10.
Working Capital Management :
Meaning, Concepts, Determinants of working capital
requirement, Cash Management, Receivables Management and
Inventory Management (Concepts only).
11.
Ratio Analysis :
Meaning and Scope, Ratios – Current Ratio, Debts Equity Ratio,
Operating Ratio, Liquidity Ratio (Simple Problems only).
Books Recommended:
01.Phillip Kotler
Hall, New Delhi.
02.Cundiff Still
:
Principles of Marketing, Prentice
:
Fundamental of Modern Marketing.
03.Stanton S
:
graw Hill.
04.J C Gandhi
:
Introduction.
05.P N Reddy & Appanaiah
:
Management,Himalaya Publs.., Delhi.
06.R S Davar
:
07.P N Reddy & Appanaiah
:
Himalaya Publishers, Delhi.
08.I M Pandy
:
Delhi.
09.Khan & Jain
:
Delhi.
10.Walker E W
:
11.Hampton
:
12.Prasanna Chandra
:
Management, TMH.
13.P N Reddy & Appanaiah
:
Publishers, Delhi.
Fundamental of Marketing, MeMarketing
A
Managerial
Essentials
of
Marketing
Marketing Management.
Markabkarya Vidhana (Kannada),
Financial
Management,
Vikas,
Financial
Management,
TMH,
Essential Financial Management.
Financial Decision Making, PHI.
Fundamental
of
Financial
Financial Management, Himalaya
Business Statistics - II
01.
Conceptual Frame Work :
A) Definition of statistics as statistical data and science of
statistic, Main Division of Statistic Objects of Statistics.
B) Functions, Importance and Limitations of Statistics, Distrust
of Statistics (Brief Reference).
02.
Statistical Investigation :
A) Meaning of stages of Statistical Investigation.
B) Collection of data, Method of collection of primary and
secondary data, Census and Sample Method, Statistical
Errors, Law of Statistical Regularity, Law of inert of large
numbers.
C) Classification, Serration and Tabulation – Meaning, Objects
and Types of Classification – Meaning and Objects of
Tabulation, Construction of Statistical Tables.
03.
Diagrammatic and Graphic Representation of Statistical
Data :
Utility and Limitation of Statistical Diagrams and Graphs, Types
of Statistical Diagrams, Simple Sub – divided, Multiple and
Percentage Bars – Rectangular Bars, Pie Chart, Histograms,
Frequency, Polygon and give.
04.
Measures of Central Tendency : (Statistical Averages)
A) Meaning and Objects of Statistical Averages – Requisite of an
ideal Average, Limitations of Averages.
B) Types and Statistical Averages (i) Arithmetic Mean – Simple
and Weighted, Combined and Corrected Mean, Problems on
Weighted and on Weighted Arithmetic Mean, (ii) Geo –
metric and Harmotic Mean (Individual Observations only),
Calculation and Applicability, (iii) Median and Quarters, (iv)
Mode.
05.
Measures of Variation :
A) Meaning, Absolute and Relative measures of Variation.
B) Types : (i) Range, (ii) Quartile Deviation, (iii) Mean –
Deviation, (iv) Standard Deviation and Co-efficient and
Variation (Excluding of combined and corrected Standard
Deviation).
06.
Skew ness :
A) Meaning and Tests of Skewness – Absolute and Relative
Measures of Skewness.
B) Types : Kari Person’s Co-efficient of Skewness and Bowely’s
Co-efficient of Skewness.
07.
Correlation Analysis :
Meaning and Methods of studying Correlation degree of
Correlation – Karl Persons Co-efficient of Correlation
(Ungrouped data only) Probable Error. Spearman’s Rank
Correlation.
08.
Regression Analysis :
Meaning, Difference between Correlation and Regression
Coefficients, Regression Equations.
09.
Analysis of Time Series :
Significance and Components of Time Series Computation of
Trend Values by the method of Moving Average and Least
Squares and Graphic Representation of Trend Values (in the case
of least squares method problems having x = 0 only).
10.
Index Number :
A) Meaning, Purpose and Limitations of index numbers, steps on
the contraction of general index number.
B) Unweighted and Weighted index numbers weighted
aggregative method, weighted average of relative method, and
Fisher’s Ideal Numbers (including Time Reversal test and
factor Reversal Test).
C) Cost of Living Index Numbers: Meaning and uses of Cost of
Living Index Number, Calculation of Cost of Living Index
Numbers by Aggregative Expenditure Method and Family
Budget Method.
11.
Interpolation and Extrapolation :
A) Meaning and Assumptions of Interpolation Difference
between Interpolation and Extrapolation, Methods of
Interpolation, Binominal Expansion Method and Newton’s
Method of Advancing Differences.
Books Recommended:
01.S P Gupta
02.Dr. Sancheti & V K Kapoor
Appreciation, Sultan Chand.
:
Statistical Methods, Sultan Chand.
:
Statistics Theory Methods and
Business Management - II
01.
Commercial Banking :
Nature, Types, Functions (In Brief), Commercial Banks in India,
Changing Role – Social Responsibility of Commercial Banks.
02.
Central Banking :
Nature, Functions, Credit Control Methods of RBI and its
monetary Policy.
03.
Overview of the Banking Structure in India :
Co-operative Banks, RBBS, Lead Bank Concept, Service Area
Approach to Rural Development, Branch Expansion.
04.
Banker and Customer :
General and Special Relationship.
05.
Paying Banker :
Nature of Banking Business, Negotiable Instruments and their
Characteristics, Payment of Cheques and Protection to the
Paying Banker Dishonour or Cheques Grounds Payments of
Cheque and other Instruments Mandatory Function of the
Banker.
06.
Collecting Banker :
Collection of Cheques and Other Instruments Protection to the
collecting banks under the Negotiable Instruments Act,
Endorsements on Cheques. Bills of exchange different types of
endorsements. Holder for Value Holder / Payment in due course.
07.
Types of Customers and Account Holders :
Procedure and Practice is opening and conduction the account of
customers particularly including minors Joint Account Holders,
Partnership Firms, Joint Stock Companies with Limited Liability
– Executor and Trustees – Trustees Club and Association Joint
Hindu Family, etc. Steps to be taken on Death, Lunacy
Bankruptcy. Winding up or in cases of garnishes orders –
Nonresident Accounts – Account of Government Departments /
Ministries handling of Government collection work. Collection
work – Collection and Payment of Pension, Certificate of
Deposits, Commercial Paper, Teller System, Traveler Cheque,
Gift Cheques.
08.
Statement of Accounts :
Pass Books and Issue of Duplicate Pass Books, Effects or Wrong
Entries in Pass Book.
09.
Service to Customers :
Remittance of Funds by Demand Drafts, Mail Transfers,
Telegraph / Telex Transfers, Safety Lockers, Safe Custody of
Articles Instruction, Credit Card.
10.
Principles of Bank Lending :
Different kinds of borrowing facilities granted by banks such as
Loans, Cash Credit, Over draft, Bills Purchased, Bills
Discounted Letters of Credit, etc. Types of Securities and
Method of Charging them Secured and Unsecured Advances and
Study of Financial Settlements, Recommendation to Tandon and
Chore Committees, Documentation and Valuation of Securities.
11.
Marketing of Bank Services :
Customer Service Recommendations of Talwar Committee,
MICR Technology Branch Mechanization Deposit, Mobilization
of staff Human Resources Development.
Books Recommended:
01.Tannan M L
:
02.Bedi H L & Haridikar V K
:
03.Sheldon H P
:
04.Bedi H P
:
05.Kothari N M
:
06.Maheshwari S N
:
07.Shekar K C
:
08.Lall Nigam S M
:
09.Sundaram K P M
:
Trade.
10.Pannandikar & Mithani
:
11.Radhaswamy & Vasudevan
12.Indian institute of Bankers (Pub)
Vol – I, Vol – II (Part I & II) Vol – III.
13.Varshaney
:
14.Sheldon
:
15.Devat S R
:
16.Dr. P N Reddy & H R Appannaiah
Banking Law and Practice in India.
Practical Banking Advance.
Practice and Law of Banking.
Theory and Practice of Banking.
Law and Practice of Banking.
Banking Law and Practice.
Banking, Theory, Law and Practice.
Law and Practice of Banking.]
Money, Banking and International
Banking in India.
:
Text Book of Banking.
:
Commercial Banking
Banking, Law and Practice.
Theory and Practice of Banking.
Law and Practice of Banking.
:
Banking, Theory and Practice.
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