7/31/2019 b.com cs

1/6

Business Environment and Entrepreneurship

Max Marks : 100

Objective : To give about different forms of organizations , functions in organizations , business

strategies and environment , along with an exposure to elements laws and entrepreneurship.

UNIT I : Business Environment

Business Environment: introduction and features, concepts of vision and mission, typesof environment, business environment with reference to global integration.

Forms of business organization: concept and features in relation to following businessmodels-sole proprietorship, partnership ,company ,statutory bodies and corporations,HUF and family business ,limited liability partnership ,other forms of organizations

Scales of business: micro and small business enterprises ,large s[cale enterprises andpublic enterprises ,MNCs

Emerging trends in business: concepts , advantages and limitations(Network marketingE-commerce ,franchising, business process out sourcing Commerce)

Business functions: strategic planning ,Finance ,supply chain ,marketing, human resource,serviceslegal, secretarial , accounting ,administration ,information and communication

technology

UNIT II: Business law

Introduction of law: meaning ,significance, relevance of law to modern civilizedsociety: source of law: legal terminology and maxims :understanding citation of

cases.

Elements of company law: meaning and nature of company :promotion andincorporation of a company ,familiarization with the concept of board of directors,

shareholders and company meetings: company secretary :E-governance

Elements of law relating to partnership: nature of partnership and similarorganizationsco ownership, HUF ,partnership deed :rights and liabilities of partners,

new admitted retiring and deceased partners : implied authority of partners and itsscope ,registration o firms: dissolution of firms and partnership.

Elements of law relating to contract: meaning of contract ,valid contract ,nature andperformable of contract: termination and discharge of contract: indemnity and

guarantee: bailment and pledge :law of agency.

7/31/2019 b.com cs

2/6

Elements of law relating to sale of goods: contract of sale ,agreement to sell,bailment, contract to work and labour, hire purchase: conditions and warranties:transfer of title by non-owners :doctrine of caveat emptor: performance of the

contract of sale: rights of unpaid seller.

Elements of law relating to negotiable instruments :definition of negotiableinstrument, negotiable by law and law custom :types of negotiable instruments

:parties to a negotiable instrument-duties ,rights ,liabilities .and discharge :material

alteration crossing of cheques :payment and collection of cheques and demand

drafts, presumption of law as a to negotiable instruments

Part C: Enterprenuership

Introduction to concept of entrepreneurship ,traits of entrepreneur,enterprenuership,types of enterprenuer,distinction between entrepreneur and manager,

entrepreneurship and intraprenuership.

Enterprenuership:creativity and innovation Growth and challenges of entrepreneurial venture

7/31/2019 b.com cs

3/6

Business management , ethics and communication

Max Marks : 100

Objectives: To acquaint with the basic principles of management, ethics, and communication

techniques

UNIT I: Business management

Nature of management and its practices: meaning, nature, management approaches,management functions ,principles of management ,task and responsibilities of

professional manager.

Planning:concept,features,importance,limitaons,process,types,objectives,policies. Organizations:concept,features,importance,limitations,process,types,structure of

organization, centralization and de-centralization ,delegation :growth in organizations.

Human resource management: concept ,features ,importance ,limitations ,recruitmentprocess, functions of personnel manager ,performance appraisal.

Direction and co-ordination: concept, features ,importance ,limitations of Direction andco-ordination, elements of direction and co-ordination.

Controlling: concept,features,importance,limitations,process,techniques.essentials ofgood control system, relationship between planning and control.

Recent trends in management

UNIT II: Business ethics

Business ethics :genesis, concept, elements ,ethics in business, Challenges of businessethics and corporate leadership, Ethical principle in businessIndian perspectives.

7/31/2019 b.com cs

4/6

UNIT III :Business communication

Business communication: concept ,features ,importance, limitations :means ofcommunicationwritten ,oral ,verbal ,audio-visual, Principles and essentials of business

communication ,Barriers to communication.

Essentials of good English: grammar and usage ;enriching vocabulary ,words-multiplemeaning single word for a group of words-choice of words-word frequently miss-spelt

;punctuations, prefix and suffix; parts of speech ;articles ;synonyms and antonyms ;tenses

;idioms and phrases; foreign words and phrases commonly used; abbreviations and

numerals; pronunciation .Latin French and roman words which are used in abbreviated

fro like RSVA etc.

Business correspondence: hummanresource,accounts,purchase,secetratial,salesintroduction to preparation of agenda and minutes for meeting. Administration: drafting of messages, public notice ,interdepartmental communications Preparations of press release nd E-Correspondence

7/31/2019 b.com cs

5/6

Business economics

Mx Marks : 100

Objectives: To familiarize the basic concepts and theories of economics ,elementary

statistics and mathematics

UNIT I: Economics

nature and scope of economics Theory of demand and supply ,theory of production cost and revenue Forms of markets and its equilibrium

Money and banking :functions ;quantity theory of money; credit creation ,centralbank-role and functions ,a commercial banks-role and functions ,monetary policy in

India.

Basic characteristics of Indian economy :development through five year plan,agriculture: causes of low productivity ,farm size productivity debate ,land reforms

,green revolution and its effects, globalization and Indian agriculture. industry:

development policies and experience, industrial policy resolutions, new industrial

policy in 1991.

Selected areas of Indian economy :population ,,poverty ,unemployment,infrastructure.

UNIT II: Elementary statistics

Statistics :an overview Collection and presentation of statistical data: classification ,tabulation frequency

distributions of data , diagrams and graphs.

Measures of central tendency :mean , mode ,median, standard deviation. Mathematics of finance: simple and compound interest, present value and future value of

an annuity. Probability ,index numbers and time series analysis.

7/31/2019 b.com cs

6/6

Fundamentals of accounting and auditing

Max Marks ; 100

Objectives : To familiarize the basic concepts of accounting , auditing and their

principles

UNIT I: Fundamentals of accounting

THEROTICAL FRAMEWORK:MEANINGSCOPE,CONCEPTS,PRINCIPLES,STANDARS,OBJECTIVES,BENEFITS,AC

COUNTIING POLICIES,ACCOUNTINGB ASA MEASUREMENT

DISCIPLINES.

Accounting process :documents and books of accounts-invoice vouchers ,debit&credit notes, day books ;capital revenue ;rectification of errors.

Bank reconciliation statement, depreciation accounting, preparation of finalaccounts for sole proprietors.

Partnership accounts :goodwill-nature ,factors affecting goodwill ,methods ofvaluation ,treatment of goodwill ;final accounts of partnership firms-admission of

partner, retirement death of partner, dissolution of partnership firm.

Introduction of company accounts :isuue of share debentures, forfeitures ofshares ,re issue of forfeited shares, redemption of preference shares.

UNIT II :Fundamentals of auditing

Auditing :concepts and objectives, principles ,types ,evidences ,programmes of audit. Audits and auditors report :internal audit, statutory auditor, secretarial audit, cost audit,

auditors report.