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vk/kkj ikB~;Øe lewg
Lukrd f}rh; o"kZ ijh{kk 2004
izFke iz'u i= fgUnh Hkk"kk
iw.kkZad 75
¼iz'u izR;sd bdkbZ @[k.M ls rS;kj fd;s tk;saxs½
¼ch-,-]ch-,l-lh-] ch-,l-lh- ¼x`g foKku½ ch-dke-] ch-,-
eSustesaV ,oa chlh,- f}rh; o"kZ dk iqujhf{kr
ikB~;Øe½
laisz"k.k dkS'ky] fgUnh Hkk"kk vkSj lkekU; Kku

vk/kkj ikB~;Øe dh lajpuk vkSj vfuok;Z ikB~;
iqLrd&fgUnh Hkk"kk vkSj oSKkfud psruk dk
lek;kstu bl rjg fd;k x;k gS fd lkekU; Kku dh fo"k;
oLrq& foKku vkSj oSKkfud psruk&ds ek/;e] vk/kkj
vkSj lkFk&lkFk fgUnh Hkk"kk dk Kku vkSj mlesa
lEizs"k.k dkS'ky vftr f;dk tk ldsA blh iz;kstu ls
O;kdj.k dh vUroZLrq dks fofo/k fo/kkvksa dh ladfyr
jpukvksa vkSj lkekU; Kku dh ikB~; lkexzh ds lkFk
vUrxqfEir fd;k x;k gSA v/;;u&v/;kiu ds fy, iwjh iqLrd
dh ikB~; lkexzh gS vkSj vH;kl ds fy;s foLr`r
iz'ukoyh gSA ;g iz'u i= Hkk"kk dk gS] vr% ikB~;
lkexzh dk O;k[;kRed ;k vkykspukRed v/;;u visf{kr
ugha gSA ikB~;Øe vksj ikB~; lkexzh dk la;kstu
fuEufyf[kr ikap bdkb;ksa esa f;dk x;k gSA igyh
bdkb;k¡ nks&nks Hkkxksa esa foHkDr gS%&
bdkbZ ,d ¼d½ fgUnh dk O;kdjf.kd dksfV;k¡%&

jpukRed vkSj iz;ksxxr mnkgj.k] laKk] loZuke]
fo'ks"k.k] fØ;k fo'ks"k.k vkfn rFkk lekl] laf/k ,oa
laf{kIr;k¡ jpuk vkSj iz;ksxxr foospukA
¼[k½ikB&eqDr xxu gS% ek[kuyky prqosZnh]
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f'kdkxks O;k[;ku% LOkkeh foosdkuan vkSj o.kZ
foU;kl% fo'oukFk izlkn feJA
bdkbZ nks ¼d½ fofo/k fo"k;ksa ij laf{kIr fuca/k ys[kuA

¼[k½ ikB&D;k fy[kw¡% inqeyky iqUukyky c['kh] Hk;
ls eqfDr% ts d".kewfrZ] f'kjh"k ds Qwy% gtkjh
izlkn f}osnh] ek.Mo% jkeukjk;.k mik/;k;]
i;kZoj.k vkSj jk"Vªh; lsok ;kstukA
bdkbZ rhu ¼d½fgUnh esa iz;qDr ifjHkkf"kd ,oa rduhdh
'kCnkoyh rFkk eqgkojs vkSj yksdksfDr;k¡A
¼[k½vkS|ksfxd Økafr% MkW- ';kekpj.k nqcs] NksVk
tknwxj% t;'kadj izlkn
bdkbZ pkj ¼d½ foKku vkSj lkfgR;%& tSusUnz dqekj]
foKku% ifjHkk"kk 'kk[kk,¡ vkSj laf{kIr bfrgkl]
izeq[k oSKkfud vkfo"dkj] gekjk czãk.M vkSj
thou] gekjk lkSj e.My] thou % mn~Hko vkSj
fodkl] Hkkjr dh ouLifr;k¡ vkSj thoA
bdkbZ ikap ¼d½ Hkkstu vkSj LokLF;%

ewY;kadu ;kstuk&izR;sd bdkbZ ls ,d iz'u iwNk tk;sxkA
izR;sd iz'u esa vkarfjd fodYi gksxk vkSj izR;sd iz'u ds
15 vad gksaxsA igyh rhu bdkb;ksa esa nks&nks [k.M
Øe'k% *d* vkSj ^[k* gSA *d^ vFkkZr~ O;kdj.k ds
iz'uksa ds fy, 10 vad ,oa ^[k* vFkkZr~ ikBksa ij
vk/kkfjr iz'uksa ds fy, 5 vad fu/kkZfjr gSA bdkbZ 4
vkSj 5 ij vk/kkfjr iz'uksa ds vad Øe'k% 15&15 gSA bl
izdkj iwjs iz'u i= ds iw.kkZad 75 gksaxsA
vuq'kaflr iqLrdsa%& fgUnh Hkk"kk vkSj oSKkfud psruk
e-iz- fgUnh xzaFk vdkneh }kjk izdkf'krA
F.C.-II: English Language

(Questions will be set from each unit/section)
B.A./B.SC./B.Com./B.H.SC./B.A. Management/ B.C.A. Part-II Exam. 2004
(A Scheme of Examination for BA./B.Sc./B.H.Sc./B.Com./B.C.A./B.A. Management)
Paper - II : English Language: M.M. : 75

Comprise the following Units:
UNIT-I Short answer questions of about 100 words: 15 Marks
UNIT-II (a) Reading comprehensions of an unseen passage: 10 Marks
(b) Vocabulary 05 Marks
UNIT-III Report- Writing (About 200 words) 15 Marks
UNIT-IV Expansion of ideas (about 200 words) 15 Marks
UNIT-V Grammer (Twenty items based on the patterns given in 15 Marks
The prescribed text book to be asked and 15 to be attempted.
NOTE: Question on all the units shall be asked from the prescribed text which will
comprise specimens of popular creative / writing and the following items.
(a) Matter & Technology
(i) State of Matter its structure\
(ii) Technology (Electronics, Communication, Space science)
(b) Our Scientists & Institutions

(i) Life & work of our eminent Scientists: Arya Bhatt, Kaurd, Cr. Shohruta, Nagarju, J.C.
Bose, C.V. Raman, S.Ramanji Homi, J. Bhaba, Birbal Sahani,
(ii) Indian Scientific Institutions (Acient & Modern) The text book
sponsored by the M.P. Higher Education Department and Published by
the M.P. Hindi Granth Academy.
Text Book: English Language & Scientific Temper Published by - M.P. Hindi Granth
Academy.
'J.,
GROUP-I : APPLIED ECONOMICS

PAPER-I : MONEY AND FINANCIAL SYSTEMS
(Questions will be set from each unit I section)
Max. Marks - 75
Objective:
This course exposes the students to the working of money and financial system
prevailing in India.
Course Inputs
UNIT-I Money: Functions; Alternative measures to money supply in India -

their different components; Meaning and changing relative importance
of each; High powered money - meaning and uses; Sources of
changes in high powered money.
Finance: Role of finance in an economy; Kinds of finance; Financial

system; Components; Financial intermediaries; Markets and
instruments and their functions.
UNIT-II Indian Banking System: Definition of bank; Commercial banks.

importance and functions; Structure of Commercial banking system in
India; Balance Sheet of a Bank; Meaning and importance of main
liabilities an assets; Regional Rural Banks, Co-operative Banking in
India.
UNIT-III Process of Credit Creation by Banks: Credit creation process;

Determination of money supply and total bank credit.
Development Banks and Other Non - Banking Financial Institutions
:. Their main features; Unregulated credit markets in India - main
feature.
UNIT - IV The Reserve bank of. India : Functions; Instruments of monetary and
credit: control; Main features of monetary policy since independence.
Interest Rates: Various rates in India (viz. bond rate, bill rate, deposit
rates, etc.); Administered rates and market - determined rates; Sources
of difference in rates of interest; Behavior of average level of interest
rates since 1951 - impact of inflation and inflationary expectations
UNIT-V Problems and Policies of Allocation of Institutional Credit:

Problems between the government and the commercial sector; Inter.
Sectarian and inter -regional problems; Problems between large and
small borrowers; Operation of conflicting pressure before and after
bank nationalization in 1969.
Note: At least 15 Lectures for each Unit are compulsory.
lewg izFke& O;kogkfjd vFkZ'kkL=

iz'u i= izFke&eqnzk ,oa foRrh; iz.kkfy;k¡
vf/kdre vad
¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s tk;saxs½
mn~ns';% Nk=ksa dks Hkkjr esa fo|eku ekSfnzd ,oa
foRrh; iz.kkyh dh tkudkjh nsukA
bdkbZ&1 eqnzk] dk;Z] Hkkjr esa eqnzk vkiwfrZ ds

oSdfYid mik; muds fofHkUu vax] vFkZ vkSj
ifjofrZr] izklafxd egRo] mPp Lrjh; eqnzk&vFkZ
vkSj mi;ksx] mPp Lrjh; eqnzk ds ifjorZuksa ds
lk/ku] foRr% vFkZO;oLFkk esa foRr dk ;ksxnku]
foRr ds izdkj] foRrh; iz.kkyh] vax] foRrh; e/;LFk
cktkj vkSj mlds mixe vkSj cktkj ds dk;ZA
bdkbZ&2 Hkkjrh; cSafdx iz.kkyh% cSad dh
ifjHkk"kk] okf.kfT;d cSad ds egRo o dk;Z] Hkkjr
esa okf.kfT;d cSafdax iz.kkfy;ksa dk <kapk]
cSad dk fLFkfr fooj.k] eq[; ns;rk;sa vkSj
lEifRr;ksa dk vk'k; o egRo] {ks=h; xzkeh.k
cSad] Hkkjr esa lgdkjh cSafdaxA
bdkbZ&3 cSadksa }kjk lk[k l`tu dh izfØ;k% lk[k
l`tu dh izfØ;k] eqnzk vkiwfrZ vkSj dqy cSad
lk[k dk fu/kkZj.k] fodkl cSad vkSj xSj cSafdax
foRrh; laLFkk;sa mudh eq[; fo'ks"krk;sa] Hkkjr
esa vfu;fer lk[k cktkj] eq[; fo'ks"krk;saA

bdkbZ&4 fjtoZ cSad vkWQ bafM;k] dk;Z] ekSfnzd
,oa lk[k fu;a=.k ds midj.k] Lok/khurk d si'pkr~
ekSfnzd uhfr dh eq[; fo'ks"krk;sa] C;kt njsa]
Hkkjr esa fofHkUu njsa ¼tSls&ck.M nj] fcy nj]
tek nj vkfn½ iz'kklfud ,oa cktkj fu/kkZj.k njsa]
C;kt njksa esa varj ds fofHkUu L=ksr] 1951 ds
i'pkr~ vkSlr C;kt njksa ds laca/k esa O;ogkj]
eqnzk LQhfr o LQhfrd izR;k'kkvksa dk izHkkoA
bdkbZ&5 laLFkkxr lk[k ds vfHkfoHkktu dh leL;k;sa
vkSj uhfr;ka] ljdkj vkSj okf.kT;d {ks= ds e/;
leL;k;sa] var&oxhZ; vkSj var &{ks=h; leL;ksa]
o`gn ,oa y?kq _.kx`fgrk ¼_.kh½ dh leL;ksa]
cSadksa ds jk"Vªh;dj.k 1969 ds iwoZ vkSj
i'pkr~ cSadksa dh fØ;kvksa ds laca/k esa
fookfnr nckoksa dh fØ'lvlsa ds laca/k esa
fookfnr nckoksa dh fØ;k;saA
uksV% izR;sd bdkbZ esa 15 O;k[;ku gksuk visf{kr gSA
Suggested Readings:
1. Chandler L. V. and Goldfeld S.M. : The Economics of Money and
Banking; Harper and row, New York
2. Gupta S.B. Monetary Planning of India; S. Chand, New

Delhi
3. Khan M. Y. : India Financial System: Theory and

Practice; Tata McGraw Hill, New Delhi.
4. Reserve Bank of India Functions and Working.
5. Banking Commission: Report(s)
6. Reserve Bank of India :
7. Bulletins
8. Reserve bank of India: Annual Report(s)
9. Report on Currency and Finance.
10. Sengupta A.K. and Agrawal MK : Money Market Operations in India;

Skylark Publication, New Delhi.
11. Vinayakan N. : Banking by 2000 AD.' Kanishka

Publishers, Delhi
12. PanchmukhiVR., Raipuria K.M. Money and Finance in World Economic C.
andTanodn R. Publishing Co. New Delhi
12. Khubchandani Practice and Law of Banking;

MacMillan India Ltd., New Delhi.
13. Hatler Bank Investment and Funds

Management MacMillan India Ltd.
New Delhi
14. Merril Financial Planning in the Bank;

MacMillan India Ltd., New Delhi
15. Sethi T.T. Mudra Banking & Antarrastriya

Vyapar, LN. Agra (In Hindi)
16. Sinta Maudrik Arthasastra - Lok Bharti AlC

(In Hindi)
17. Gopal C. & Gupta V.P. Mudra Banking & Rajseva - Ramesh
Bank Deop. Jaipur
18. Dr. Mangal, Ramesh Mudra - Banking Universal, Agra
19. Jain & Maheshwari Mudra Banking - Sunil Pub. Bhopal
20. Seth N.C. Monetary Economics, LN. Agra, Agra
GROUP-I: APPLIED ECONOMICS

PAPER-II: COMPANY LAW
Max. Marks - 75
Objective:
The objective of this course is to provide basic knowledge of the provisions of
the
Companies Act. 1956, along with relevant case law.
Course Inputs.
UNIT-I Corporate personality; Kinds of companies, Promotion on and
incorporation of companies.
UNIT-II Memorandum of Association; Articles of Association; Prospectus.
UNIT-III Shares; Share Capital; Members; Share Capital - transfer and
Transmission, Capital management borrowing powers, mortgages and
charges debentures,
UNIT-IV Directors - Managing Director, Whole time director, company meetings
- kinds quorum, voting,
UNIT-V Majority Powers and Minority Rights; Prevention of Oppression and
mismanagement, Winding up - kinds and conduct.
Note: At least 15 Lectures for each Unit are Compulsory.
lewg izFke& O;kogkfjd vFkZ'kkL=

iz'u i= f}rh; &ize.My ¼dEiuh½ fof/k
¼iz'u izR;sd bdkbZ@[k.M ls rS;kj fd;s
tk;saxs½ vf/kdre vad
mn~ns';% fo|kfFkZ;ksa dks dEiuh vf/kfu;e 1+956 ds

izko/kkukas ,oa fof/k izdj.kksa ds ckjs es
avk/kkjHkwr Kku iznku djuk gSA
bdkbZ&1 fuxeh; O;fDrRo] dEifu;ksa ds izdkj] dEiuh

dk izorZu ,oa lEesyuA
bdkbZ&2 ik"kZn lhekfu;e] ik"kZn vUrfuZ;e] izfooj.kA
bdkbZ&3 va'k] va'kiwath] lnL;] va'kiwath dk

gLrkarj.k ,oa gLrkadu] iwath izca/k] _.k ysus ds
vf/kdkj] ca/kd ,oa izHkkj] _.k i=A
bdkbZ&4 lapkyd] izca/k] lapkyd] iw.kZdkfyd lapkyd]

dEiuh dh lHkk;sa] izdkj] xq.kiqjd la[;k
¼x.kiwfrZ½ ernku] izLrko lw{eA
bdkbZ&5 cgqla[;d 'kfDr;ka vkSj vYila[;d ds vf/kdkj]

vU;k; ,oa dqizca/k dh jksdFkkeA dEifu;ksa dk
lekiu] izdkj ,oa fof/k;kaA
uksV% izR;sd bdkbZ esa 15 O;k[;ku gksuk visf{kr gSA
Suggested Books:
1. Gower LC.B. : Principles of Modern Company Law; Stevens & Sons, London
:
2. Ramaiya A. Guide to the Companies Act;Wadhwa & Co. Nagpur
3. Singh Avtar : Company Law; Eastern book Co., Lucknow
4. Kuchal M.C. : Modern India Company Law; Shri Mahavir Books, Noida
: Company Law - Incorporating the Provisions of the
5. KapporN.D. Companies Amendment Act 2000; Sultan Chand & Sons, New
Delhi.
6. Bagrial AK. : Company Law, Vikas Publishing House, New Delhi.
: Company Adhiniyam SIB Agra
7. Shukla S.M.
Nourlakla Jain : Company Law & S.P. RameshBook Dept, Jaipur (In Hindi)
8.
Tripathi
9. Dr. Mangal Ramesh : Company Law - Universal, Agra
: Company Law & Secretary Practics, M.P. Hindi Granth
10. Dr. Gangele
Academy, Bhopal
11. Dr. Bajpai & Jain Company Law, M.P. Hindi Granth Academy, Bhopal.
12. Agrawal R.C. Company Law, S.B. Agra
13. Chawla & Garg Company Law & S.P.S. Chand, Delhi
14. Mazumdar Alc. Company Law, Taxman's Delhi
GROUP-II : ACCOUNTING
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PAPER - I CORPORATE ACCOUNTING

Max. Marks - 75
Objective:
This course enables the students to develop awareness about corporate
accounting in conformity with the provisions of Companies Act.
COURSE INPUTS:
UNIT-I Issue, Forfeiture and Re-issue of Shares; Redemption of preference

shares; Issue and redemption of debentures.
UNIT-II Final Accounts (Excluding computation of managerial remuneration)

and disposal of profit. Valuation of Goodwill and Shares.
UNIT-III Accounting for Amalgamation of Companies as per Indian Accounting

standard 14; Accounting for internal reconstruction - excluding inter -
company holdings and re-construction schemes.
UNIT-IV Consolidated Balance sheet of holding companies with one subsidiary

only.
UNIT-V Statement of changes in Financial Position on Cash basis and Working
Capital basis; Familiarity with Indian Accounting Standard 3.
Note: (1) In this paper 70% shall be Numerical Questions and 30% shall be
Theoretical Questions.
(2) At least 15 Lectures for each Unit are compulsory.
lewg f}rh; & ys[kkadu

iz'u i= izFke&fuxeh; ys[kkadu
vf/kdre vad&75
mn~ns';% dEiuh vf/kfu;e ds izko/kkuksa ds vuqlkj

Nk=ksa dks fuxeh; ys[kkadu ds lkekU; Kku ls
voxr djkukA
bdkbZ&1 va'kks dk fuxZeu] gj.k ,oa iqufuxZeu[
iwokZf/kdkj va'ksa dk 'kks/ku] _.ki=ksa dk

fuxZeu ,oa 'kks/kuA
bdkbZ&2 vafre ys[ks&¼izca/kdh; ikfjJfed dh x.kuk

dks NksM+dj½ vkSj ykHkksa dk fuiVkjk] [;kfr
vkSj va'kksa dk ewY;kaduA
bdkbZ&3 Hkkjrh; ys[kkadu ekuo 14 ds vuqlkj

daifu;ksa dk,dhdj.k] vkarfjd iqufuZekZ.k ys[k
¼varj daiuh /kkj.k vSj iqufuZekZ.k ;kstuk dks
NksM+dj½
bdkbZ&4 dsoy ,d lgk;d daiuh okyh lw=/kkjh daiuh

dk lesfdr fpV~Bk ¼,dhd`r½A
bdkbZ&5 foRrh; fLFkfr esa ifjorZuksa dk fooj.k& uxn

vk/kkj vkSj dk;Z'khy iwath vk/kkj] Hkkjrh;
ys[kkadu ekud rhu dk KkuA
Vhi% ¼1½ bl iz'u i= es a70 izfr'kr vadh; vkSj 30

izfr'kr lS)kafrd iz'u gksaxsA
¼2½ izR;sd bdkbZ ds fy;s 15 O;k[;ku visf{kr

gSaA
Suggested Books:
1. Gupta RL.,Radhaswamy M. : Company Accounts; Sultan Chand and

Sons, New Delhi.
2. Maheshwari S.N. : Corporate Accounting, Vikas Publishing
House, New Delhi
3. Monga J.R Ahuja, Girish and : Financial Accounting; Mayur Paper Backs,
Sehgal Ashok Noida
4. Shukla M.C., Grewal T.S. and : Advanced accounts; S. Chand & Co. New
Delhi
Gupta S.C.
5. Moore CL and Jaedicke RK. : Managerial Accounting; South Western
Publishing Co., Cincinnati, Ohio.
6. Shukla S.M. : Company Ale (Hindi) & in English S.B. Agra

7. Mod, Oswal & S.K. Khatik : Corporate Accounting in Hindi & in English
(both) College Book House, Jaipur
8. Jain, Pareek & Khandelwal : Company Ale, Ramesh Book Depot, Jaipur
(11;1 Hindi)
9. Dhand & Malviya : Company Ale, Kedarnath & Sons, Meeruth
(In Hindi)
1 Jain & Narang : Financial Ale (In English) Kalyani Pub.
0. Delhi.
1 Dr. Mangal Ramesh : Corporate Accounting - Universal
1. Publication, Agra (In Hindi & English)
GROUP - II : ACCOUNTING
PAPER - II : COST ACCOUNTING

Max. Marks: 75
Objective:
This course exposes the students to the basic concepts and the tools used in
cost accounting.
COURSE INPUTS
UNIT-I Introduction: Nature and scope of cost accounting; Cost concepts and
classification; Methods and techniques; Installation of costing system;
concept of cost audit.
UNIT - II Accounting for Material: Material Control; Concept and techniques;

Pricing of Material issues; Treatment of Material losses.
Accounting for Labor: Labor cost control procedure; Labor turnover;
Idle time and overtime, Methods of wage payment - time and piece
rates; Incentive scheme.
UNIT - III Accounting for Overheads: Classification and departmentalization;

absorption of overheads; Determination of overhead rates; Under and
over absorption, and its treatment.
UNIT-IV Cost Ascertainment: Unit costing; Job, batch and contract costing;
operating costing.
UNIT - V Process Costing: excluding inter-process profits, and joint and by-
products. Cost Records: Integral and non-integral system;
Reconciliation of cost and financial accounts.
Note: (1) In this paper 70% shall be Numerical Questions and 30% shall be
Theoretical Questions.
(2) At least 15 Lectures for each units are compulsory.
lewg f}rh; & ys[kkadu

iz'u i= izFke&ykxr ys[kkadu
vf/kdre vad&75
mn~ns';% bl ikB~;Øe dk mn~ns'; Nk=ksa dks ykxr

ys[kkadu dh vk/kkjHkwr vo/kkj.kk vkSj mldh
fof/k;ksa ls ifjfpr djkuk gSA
bdkbZ&1 ifjp;% ykxr ys[kkadu dh izd`fr ,oa {ks=]

ykxr vo/kkj.kk vkSj oxhZdj.k i)fr;ka vkSj rduhd]
ykxr fof/k;ksa dk LFkkiu] ykxr vads{k.k dh
vo/kkj.kkA
bdkbZ&2 lkexz dk ys[kkadu] lkexzh dk ys[kkadu]

lkexzh fu;a=.k vo/kkj.kk vkSj rduhd] lkexzh
fuxZeu dh ewY; fof/k;ka lkexzh dh gkfu dk
mipkj] Je ys[kkadu] Je ykxr fu;a=.k izfØ;k] JHe
vkorZ] dk;Zghu le; vkSj vf/kle;] etnwjh Hkqxrku
dh i)fr;ka] dk;kZuqlkj ,ao le;kuqlkj izksRlkgu
;kstuk,aA
bdkbZ&3 mifjO;; ys[kkadu% oxhZdj.k vkSj

foHkkxhdj.k] mifjO;;ksa dk vo'kks"k.k] mifjO;;
O;ksa dh njksa dk fu/kkZj.k] U;wVu ,oa vfr
vo'kks"k.k vkSj mldk mipkjA
bdkbZ&4 ykxr fu/kkZj.k] bdkbZ ykxr] midk;Z ykxr]
lewg vkSj Bsdk ykxr] ifjpkyu ykxrA
bdkbZ&5 izfØ;k ykxr% ¼varj izfØ;k ykHkksa dks

NksM+dj½ vkSj la;qDr ,ao miksRikn] ykxr
vfHkys[k] ,dhd`r vkSj xSj ,dhd`r i)fr] ykxr
ys[kksa dk foRrh; ys[kksa ls feykuA
Vhi% ¼1½ bl iz'u i= esa 70 izfr'kr vadh; vkSj 30

izfr'kr lS)kafrd iz'u gksaxsA

gSaA
Suggested Readings:
: Cost Accounting, Principles and Practice;Vikas,

1. Arora M.N.
New Delhi
2. Jain S.P. and Narang K.L. Cost Accounting; Kalyani, New Delhi
Anthony Robert, Reece, et Principles of Management Accounting; Richard
3.
al D. Irwin Inc. Illinois.
Horngren, Charles, Foster Cost Accounting - A Managerial Emphasis;
4.
and Datar Prentice-Hall of India, New Delhi
5. Khan M.Y. and Jain P.K. Management Accounting; Tata McGraw Hill.
Kaplan R.S. and Atkinson Advanced Management Accounting; Prentice
6.
A.A. India International.
7. Tulsian P.C. Practical Costing: Vikas, New Delhi
Maheshwari S.N. Advanced Problems and Solutions in Cost
8.
Accounting; Sultan Chand, New Delhi.
9. Agrawal M.L. Cost Accounting, S.B. Agra (In Hindi)
Jain B.K. Prof. Jain N.C., Cost Alc (In Hindi) & in English Ramesh Book
10.
Oswal M.L. Depot, Jaipur.
Dr. Mangal Ramesh, Cost Accounting, Universal Publication Agra (In
11.
Singhai Hindi & English)
12. Astral & Maheshwari Lageet Lekhankan, Ramesh Book Depot, Jaipur.
GROUP-III MANAGEMENT
PAPER-I: PRINCIPLES OF BUSINESS MANAGEMENT
& ENTREPRENEURSHIP
Max. Marks: 75
Objective:
This course familiarizes the students with the basics of Principles of
management and Fundamentals of Entrepreneurship.
Course Inputs
UNIT-I Introduction: Concept, nature, process and significance of

management; An overview of functional areas of management;
Development of management thought; Classical and neo-classical
systems.
UNIT-II Planning: Concept, process and types. Decision making - concept and
process; Management by objectives; Corporate Planning.
Organizing: Concept, nature, process, and significance; Authority and

responsibility relationships; Centralization and Decentralization.
UNIT-III Motivating and leading People at Work : Motivation - concept;

Theories Maslow, Herzberg, McGregor, and Ouchi; Financial and non-
financial incentives.
Leadership: Concept and leadership styles; Leadership theories;

Likert's System Management.
UNIT-IV Introduction: The entrepreneur; Definition; Emergence of

entrepreneurial class; theories of entrepreneurship; Role of socio-
economic environment; Characteristics of entrepreneur.
Entrepreneurial Development Programs (EDP) : EDP, their role, rel-

evance, and achievements; Role of Government in organizing EDPS,
Critical evaluation.
UNIT - V Role of Entrepreneur: Role of entrepreneur in economic growth as an

innovator, generation of employment opportunities, complementing and
supplementing economic growth, bringing about social stability and
balanced regional development of industries; Role in export promotion
and import substitution.
Note: At least 15 Lectures for each Unit are compulsory.
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Suggested Books:
1. Drucker Peter F. : Management Challenges for the 21 st Century;
Butterworth Heinemann, Oxford
2. Weihrich and Koontz, et al: Essentials of Management; Tata McGraw
Hill, New Delhi
3. Fred Luthans : Organizational Behavior; McGraw Hill, New York
4. Louis A. Allen : Management and Organization; McGraw Hill,
Tokyo
5. Ansoff H.I. : Corporate Strategy; McGraw Hill, New York
6. Hampton, David R. : Modern Management McGraw Hill, New York
7. Stoner and Freeman : Management; Prentice-Hall, New Delhi
8. 'kekZ] lqjkuk %
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;wfuolZy] vkxjk
10- MkW- feJ] ikBd] 'kekZ % O;kolkf;d izca/k] e-iz-
fgUnh xzaFk vdkneh] Hkksiky
11- Tandon B.C. : Environment and Entrepreneur, Chugh
Publications, Allah bad.
12. Siner a David : Entrepreneurial Megabuks; JohnWiley and sons,
New York
13. Srivastava S.B. : A Practical Guide to Industrial Entrepreneurs;
Sultan Chand and Sons, New Delhi
14. Prasanna Chandra : Project Preparation, Appraisal, Implementation;
Tata McGraw Hill, New Delhi
15. Pandey I.M. : Venture Capital-The Indian Experience; Prentice
Hall of India
16. Holt : Entrepreneurship, NewVenture Creation, Prentice
Hall of India
17. lq/kk th-,l % m|ferk] jes'k cqd fMiks] t;iqj
GROUP-III MANAGEMENT
PAPER -II: BUSINESS STATISTICS
Max. Marks: 75
Objective:
It enable the students to gain understanding of statistical techniques as are
applicable
to business.
Course Inputs
UNIT-I Introduction: Statistics as a subject; Descriptive Statistics - compared

to Inferential Statistics Types of Data;
Analysis of Univariate Data: Construction of a frequency distribution,

Concept of central tendency and dispersion and their measures;
Partition values; moments; skew ness and measures; Kurtosis and
measures.
UNIT-II Analysis of Bivariate Data: Linear regression and correlation.
Index Number :Meaning, types and uses; Methods of constructing

price and quantity indices (simple and aggregate);Tests of adequacy;
Chain-base index numbers; Base shifting, splicing, and deflating;
Problems in constructing index numbers; Consumer price index.
UNIT-III Analysis of Time Series: Causes of variations in time series data;

Components of a time series; Decomposition - Additive and
multiplicative models' Determination of trend - Moving averages
method and method of least squares (including linear, second degree:
parabolic, and exponential trend); Computation of seasonal indices, by
simple averages, ratio-to-trend, ratio-to-moving average, and link
relative methods.
UNIT-IV Forecasting Methods : Forecasting- concept, types and importance;

General approach to forecasting; Methods of forecasting; Forecasting
demand; Industry Vs-Company sales forecasts; Factors affecting
company sales.
UNIT-V Theory of Probability: Probability as a concept; The three approaches

to defining probability; Addition and multiplication laws of probability;
Conditional probability; Bays' Theorem; Expectation and variance of a
random variable.
Probability Distributions: Probability distribution as a concept;

Binomial, Poisson, and Normal distributions - their properties and
parameters;
Note: (1) In this paper 70% shall be Numerical questions and 30% shall be
theoretical questions.
(2) At least 15 Lectures for each Unit are compulsory.
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30 izfr'kr lS)kafrd iz'u gksaxsA
gSaA
Suggested Readings:
1. Hooda, R.P. : Statistics for Business and Economics, MacMillan, New Delhi.
: Statistical Analysis with business and Economic Applications,
2. Ya-Lun Chou Holt; Rinehart & Winster, New York
: Statistics for Management; Prentice-Hall of India, New Delhi

3. Lewin and Rubin
: Basic Statistics for Business and Economics; John Wiley and
4. Hoel & Jessen Sons, New York.
: Statistics, Sahitya Bhawan, Agra (In Hindi & English)

5. Gupta B.N.
: Statistics, S. Chand Delhi (In Hindi & English)
6. Gupta S.P.
7. NagarK.N. : Statistics Meenakshi Prakashan, Meeruth (In Hindi & English)

8. Shukla S.M. : Statistics, Sahitya Bhawan, Agra (In Hindi & English)
SYLLABUS FORVOCATIONAL SUBJECTS
Note: (1) Only for regular students ofthecol1eges in which the teaching of
the said subject is exists.
(2) Regular students can offer one vocational subject in place of

Applied Economics Group.
Vocational Subject:
1. Computer Application
2. Office Management & Secretarial Practice
2. Principles & Practice of Management of Insurance
3. Tax Procedure & Practices
4. Tourism & Travel Management
5. Foreign Trade Practices & Procedure
6. Advertising Sales Promotion & Sales Management
VOCATIONAL SUBJECT
1. COMPUTER APPLICATION
(Common for B.Sc. & B.Com. Part - II)
Year Paper Name of Paper Maximum Pass Exam

Marks Marks Hours
IIYR. I Database Management System 40 3

I Computer Graphics 30 33 3
II Entrepreneurship Development 30 3
PRACTICAL Expt. Marks 30

Record Marks 10 17
Viva-Voce Marks 10
On the job training in summer the duration is between 15 to 30 days (Marks to be

evaluated in the Final Year Examination)
PAPER-I DATABASE MANAGEMENT SYSTEM

Lectures Per Week 4 Marks - 40 Exam

Hrs. 3.00
This paper contains six units. Two questions will be asked from each unit and
students will be asked to attempt six questions in all taking one from each unit.
UNIT-I Categorization of DBMS systems. Hierarchical, Network and relational

databases. Application of DBMS systems.
UNIT-II Introduction to DBASE D B A S E / FOXPRQ Commands. Performance

improvement in databases.
UNIT-III Relational database management systems. Why to use them. and

where. Data Description language. Data Manipulation language and
data control language.
UNIT-IV Relational database: Advances concept introduction to ORACLE /

INGRES or a similar RDBMS on a multi-user environment. Simple
queries using SQL (ORACLE)
UNIT-IV Structured Query language. Form design on an advanced RDBMS.
Report Generator. Query by Example and Report by Form. Accessing
RDBMS using programming language.
UNIT-IV System Management: User Management. Security Considerations.
PAPER - II - COMPUTER GRAPHICS

(Questions will be set from each unit / section)
Lectures Per week: 3' Maximum Marks-3 Exam Hrs. 3.00
This paper contains four units. Two questions will be asked from each unit
and students will be asked to attempt four questions taking one from each unit. One
questions based on short notes / Objective types will also be asked. Including this
question students, will be asked to attempt five questions in all.
UNIT-I Why graphics, various types of graphics Programs. Drafting Packages.
DTP Packages. Microsoft Windows. Various documentation cum DTP
packages e.g. Word-perfect Microsoft word etc.
UNIT-II Introduction to a Page Maker/ Ventura or a similar package.
Preparation on documents using DTP Package.
UNIT-III Formatting, Printing, Various fonts and character sets. Various types of
printers used in DTP.
UNIT- IV Introduction to commercial DTP system available in market. Indian
language fonts. Creation of Indian language fonts.
PAPER - III ENTREPRENEURSHIP DEVELOPMENT

Lectures Per Week 3 Marks - 30 . Exams Hrs. 3.00
Two questions will be asked from each unit and students will be asked to
attempt five taking one from each unit.
UNIT-I 1. Need, scope and characteristics of entrepreneurship, special

schemes for technical entrepreneurship STED.
2. Identification on opportunities.
3. Exposure to demand based, resource based, service based, import
substitute and export promotion industries.
4. Market survey techniques.
5. Needs, scope and approaches for project formulation.,
6. Criteria for principles of product selection and development.
7. Structure of project report.
UNIT-II 1. Choice of technology; plant and equipment.
2. Institutions, financing procedure and financial incentives.
3. Financial ratios and their significance.
4. Books of accounts, financial statements and funds flow analysis.
5. Energy requirement and utilization.
6. Resource management, Men, Machine and materials.
UNIT-III 1. Critical Path Method (CPM) and project Evaluation Review

Techniques (PERT) as planning tools for establishing SS!.
2. (i) Creativity and innovation.
(ii) Problem solving approach.
(iii) Strength Weakness Opportunity and Threat (SWOT)
techniques.
3. Techno - economic feasibility of the project.
4. Plant layout and process planning for the product.
5. Quality control/quality assurance and testing of product.
UNIT-IV 1. Element of marketing and sales management.

(i) Nature of product and market strategy.
(ii) Packing and advertising.
(iii) After Sales Service.
2. Costing and pricing
3. Management of self and understanding human behavior.
UNIT-V 1. Sickness in small scale industries and their remedial measures.

2. Coping with uncertainties, stress management & positive
reinforcement.
3. (i) Licensing, registration.
(ii) Municipal bye laws and insurance coverage.
4. Important provisions of Factory Act, Sales of Goods Act,
Partnership Act.
5. (i) Dilution Control
(ii) Social responsibility and business ethics
6. Income Tax, Sales Tax, and Excise Rules.
PRACTICALS
Maximum Marks - 50 Exams Hrs. 3.00 Practical per Week -
12
Experiment Marks - 30 Record Marks - 10 Viva Marks. 10
List of experiments should be made from the following matter and students will
have to attempt two experiments in the examination.
(A) DATABASE MANAGEMENT SYSTEM

Design of a database for a business application. Design of data entry forms
and reports layouts for this database. Creation of programs to access and
manipulate database. Development of a business application in RDBMS.
(B) COMPUTER GRAPHICS

Managing a Microsoft Windows session. Creating groups and program items
under Windows. Tuning Windows for a computer system. Preparation of
document and publishing it using a DTP systems. Creation of fonts.
(C) ENTERPRETERSHIP DEVELOPMENT

Conduct of mini market survey (one day exercise) data collection through
questionnaires and personal visits.
Entrepreneurial motivation training through games, role playing discussions
and exercises.
(a) Working Capital & Fixed Capital Assessment & Management - Practice
(b) Exercise on Working Capital and Fixed Capital Calculation - Practical
(a) Analysis of sample project report - discussion
(b) Break Even Analysis - Practice
Communication Written and Oral - Practice

The job training summer (15 days to 30 days)
Performance report will be evaluate in the final year
examination.
The Details are given in the final year syllabus.

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F.C.-II: English Language

Paper - II : English Language: M.M. : 75

(b) Our Scientists & Institutions

GROUP-I : APPLIED ECONOMICS

UNIT-I Money: Functions; Alternative measures to money supply in India -

Finance: Role of finance in an economy; Kinds of finance; Financial

UNIT-II Indian Banking System: Definition of bank; Commercial banks.

UNIT-III Process of Credit Creation by Banks: Credit creation process;

UNIT-V Problems and Policies of Allocation of Institutional Credit:

Note: At least 15 Lectures for each Unit are compulsory.

lewg izFke& O;kogkfjd vFkZ'kkL=

bdkbZ&1 eqnzk] dk;Z] Hkkjr esa eqnzk vkiwfrZ ds

esa vfu;fer lk[k cktkj] eq[; fo'ks"krk;saA

2. Gupta S.B. Monetary Planning of India; S. Chand, New

3. Khan M. Y. : India Financial System: Theory and

4. Reserve Bank of India Functions and Working.

5. Banking Commission: Report(s)

6. Reserve Bank of India :

8. Reserve bank of India: Annual Report(s)

9. Report on Currency and Finance.

10. Sengupta A.K. and Agrawal MK : Money Market Operations in India;

11. Vinayakan N. : Banking by 2000 AD.' Kanishka

12. PanchmukhiVR., Raipuria K.M. Money and Finance in World Economic C.

andTanodn R. Publishing Co. New Delhi

12. Khubchandani Practice and Law of Banking;

13. Hatler Bank Investment and Funds

14. Merril Financial Planning in the Bank;

15. Sethi T.T. Mudra Banking & Antarrastriya

16. Sinta Maudrik Arthasastra - Lok Bharti AlC

18. Dr. Mangal, Ramesh Mudra - Banking Universal, Agra

19. Jain & Maheshwari Mudra Banking - Sunil Pub. Bhopal

20. Seth N.C. Monetary Economics, LN. Agra, Agra

GROUP-I: APPLIED ECONOMICS

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PAPER - I CORPORATE ACCOUNTING

UNIT-I Issue, Forfeiture and Re-issue of Shares; Redemption of preference

UNIT-II Final Accounts (Excluding computation of managerial remuneration)

UNIT-III Accounting for Amalgamation of Companies as per Indian Accounting

UNIT-IV Consolidated Balance sheet of holding companies with one subsidiary

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