LNMU B.Com. part-1 commerce honours and general with subsidiary papers and marketing syllabus
Lalit narayan mithila university, Darbhanga B.Com. part-1 commerce honours and general with subsidiary papers and marketing syllabus
The course contents for this paper shall be the same as prescribed in B.Com. (Hons.) Paper-1
The course contents for this paper shall be the same as prescribed in B.Com. (Sub.) Paper-I
The course contents for this paper shall be the same as prescribed in B.Com. (Sub.) Paper-II
Unit-1 : Introduction : Meaning and Scope of Accounting, Objective of Accounting, Principles of Accounting, introduction of Accounting Standards & IFRS. Principles of Double Entry System. Accounting Cycle-Journal, Ledger, Trial
Balance and Final Account.
Unit II: Branch and Depar ment Accounts, Royalty Accounts, Hire Purchase and installment Payment System.
Unit III : Accounting for Partnership Business Dissolution of Partnership Firm with insolvency of Partner.
Unit-IV Consignment Account, Self Balancing Ledgers, Accounting for Depreciation, Reserve, Provision and Surplus.
Unit-V Financial statement of Not-for-Profit organizations, Insolvency Account.
Unit-I : introduction :
(a) Arithmetic Progression to find the General Term, Sum and Means of an Arithmetic Progression.
(b) Geometric Progression to find the General Term, Sum of Finite and infinite Geometric Progression.
(c) Harmonic Progression to find the General Term and Means.
Unit-II : Simple interest, Compound interest, Profit and Loss, Percentage, Stock and Shares, Discount, Present value, Ratio and Proportion.
Unit III : Meaning, Scope and Importance of Statistics, Limitations of Statistics, Types of Data, Collection of Data, Classification and Tabulation of Data, Diagrammatic and Graphic Representation of Data.
Unit IV : Concept and measurement of Central Tendency Mean, Median, Mode, GM & HM Partition Values, Moments, Skewness and Kurtosis. Measures of Dispersion Range, Quartile Deviation, Mean Deviation and Standard Deviation & Co-efficient of Deviation.
Unit-V : Index Number Meaning, Types and Uses, Price index-Method of Calculation, Aggregative Expenditure Methods, Price Relative Methods, Consumer Cost Index (Family Budget Method).
Unit-I : introduction :
Nature and Scope of Business Economics, Business Economics and Traditional Economics, Business Economist.
Unit-II : Demand : Concept of Demand, Law of Demand, Price Elasticity of Demand, Demand Forecasting.
Unit-III : Production Function : Law of Variable Proportions, Nature of Production Function, ISO Product Curve.
Unit-IV : Market Structure : Perfect Competition Monopoly, Price-Output Determination Under Perfect Competition and Monopoly, Time Element in Price Determination.
Unit-V: Factor Pricing : Theories of Wage, Rent, interest and Profit. Concept and Measurement of National income.
Unit-VI: Business Environment : Concept Components and Significance of Business Environment, Economic Environment, international Environment-Globalisation and Indian Business.
Unit-I : management :
Concept, Objectives, Importance, Nature & Levels of Management.
Unit-II Schools of Management Thought : Taylor, Fayol, and System Approach.
Unit-III : Management Process : Planning, organizing Motivating, Leading and Controlling.
Unit-IV : Communication : Concept Types, Effective Communication, Communication Barriers, Modem Form of Communication.
Unit-V : Report and Letter Writing-introduction of a Proposal, Short Report and Formal Report Business letters.
The course contents for this paper shall be the same as prescribed in B.Com. (Hons.) Paper-I
1. Introduction : Nature and Scope of Marketing, Traditional and Modern Concepts of marketing, Selling vs. Marketing, Marketing Environment. Marketing Mix.
2. Product : Concept of Product, Consumer and Industrial Goods, Product Life Cycle, Development of new product, packaging.
3. Promotion : Methods of promotion, optimum Promotion mix, advertisement, Publicity, Sales Promotion and personal selling.
4. Price : Importance of Price in marketing mix, Pricing Policy considerations, factors affecting price of a product/Service.
5. Distribution : Concept, Role and Types of Distribution Channels, Supply chain and Logistics.
General
Paper-I
FINANCIAL ACCOUNTING:-The course contents for this paper shall be the same as prescribed in B.Com. (Hons.) Paper-1
Paper-II
Business Economics & Environment :-The course contents for this paper shall be the same as prescribed in B.Com. (Sub.) Paper-I
PAPER-III
Business Management & ommunication :-The course contents for this paper shall be the same as prescribed in B.Com. (Sub.) Paper-II
Honours
Paper-I
Financial Accounting :-Unit-1 : Introduction : Meaning and Scope of Accounting, Objective of Accounting, Principles of Accounting, introduction of Accounting Standards & IFRS. Principles of Double Entry System. Accounting Cycle-Journal, Ledger, Trial
Balance and Final Account.
Unit II: Branch and Depar ment Accounts, Royalty Accounts, Hire Purchase and installment Payment System.
Unit III : Accounting for Partnership Business Dissolution of Partnership Firm with insolvency of Partner.
Unit-IV Consignment Account, Self Balancing Ledgers, Accounting for Depreciation, Reserve, Provision and Surplus.
Unit-V Financial statement of Not-for-Profit organizations, Insolvency Account.
Paper-II
Business mathematics and statistics :-Unit-I : introduction :
(a) Arithmetic Progression to find the General Term, Sum and Means of an Arithmetic Progression.
(b) Geometric Progression to find the General Term, Sum of Finite and infinite Geometric Progression.
(c) Harmonic Progression to find the General Term and Means.
Unit-II : Simple interest, Compound interest, Profit and Loss, Percentage, Stock and Shares, Discount, Present value, Ratio and Proportion.
Unit III : Meaning, Scope and Importance of Statistics, Limitations of Statistics, Types of Data, Collection of Data, Classification and Tabulation of Data, Diagrammatic and Graphic Representation of Data.
Unit IV : Concept and measurement of Central Tendency Mean, Median, Mode, GM & HM Partition Values, Moments, Skewness and Kurtosis. Measures of Dispersion Range, Quartile Deviation, Mean Deviation and Standard Deviation & Co-efficient of Deviation.
Unit-V : Index Number Meaning, Types and Uses, Price index-Method of Calculation, Aggregative Expenditure Methods, Price Relative Methods, Consumer Cost Index (Family Budget Method).
Subsidiary papers
Paper-I
Business economics and environment :-Unit-I : introduction :
Nature and Scope of Business Economics, Business Economics and Traditional Economics, Business Economist.
Unit-II : Demand : Concept of Demand, Law of Demand, Price Elasticity of Demand, Demand Forecasting.
Unit-III : Production Function : Law of Variable Proportions, Nature of Production Function, ISO Product Curve.
Unit-IV : Market Structure : Perfect Competition Monopoly, Price-Output Determination Under Perfect Competition and Monopoly, Time Element in Price Determination.
Unit-V: Factor Pricing : Theories of Wage, Rent, interest and Profit. Concept and Measurement of National income.
Unit-VI: Business Environment : Concept Components and Significance of Business Environment, Economic Environment, international Environment-Globalisation and Indian Business.
Paper-II
Business management and communication :-Unit-I : management :
Concept, Objectives, Importance, Nature & Levels of Management.
Unit-II Schools of Management Thought : Taylor, Fayol, and System Approach.
Unit-III : Management Process : Planning, organizing Motivating, Leading and Controlling.
Unit-IV : Communication : Concept Types, Effective Communication, Communication Barriers, Modem Form of Communication.
Unit-V : Report and Letter Writing-introduction of a Proposal, Short Report and Formal Report Business letters.
Marketing
Paper-I
Financial Accounting :-The course contents for this paper shall be the same as prescribed in B.Com. (Hons.) Paper-I
Paper-II
Principles of marketing :-1. Introduction : Nature and Scope of Marketing, Traditional and Modern Concepts of marketing, Selling vs. Marketing, Marketing Environment. Marketing Mix.
2. Product : Concept of Product, Consumer and Industrial Goods, Product Life Cycle, Development of new product, packaging.
3. Promotion : Methods of promotion, optimum Promotion mix, advertisement, Publicity, Sales Promotion and personal selling.
4. Price : Importance of Price in marketing mix, Pricing Policy considerations, factors affecting price of a product/Service.
5. Distribution : Concept, Role and Types of Distribution Channels, Supply chain and Logistics.
Subsidiary papers
Paper-I
Business Economics & Environment :- The course contents for this paper shall be the same as prescribed in B.Com. Accounting & (Sub.) Paper-I
PAPER-II
Business Management & Communication :- The course contents for this paper shall be the same as prescribed in B.Com. (Sub) Paper-II
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