M.D.S.

University, Ajmer (Rajasthan)

Bachelor of Commerce (Part I)
Semester I and II

Academic Session 2023-24

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 Scheme of Examination

1- The teaching and examination of Under Graduate Part-I will be on semester basis
(Semester-I & Semester-II).
2- The student/faculty are advised to consider the content of the syllabus only for teaching
and examination in all Under Graduate Part-I courses.
3- The scheme of the examination for each External Course examination in all Under
Graduate Part-I semester scheme will be as follow:
"Scheme of examination for end of semester examination applicable to all
undergraduate courses (Pass course).
The question paper of semester Exam for the discipline specific core courses
(DSC), Discipline specific elective (DSE), Ability Enhancement Course (AEC),
Value Added Course (VAC) and Skill Enhancement Course (SEC) will be of 70
marks, and it will be divided in two parts i.e., Part A and Part-B.
Part-A will consist of 10 compulsory questions. There will be at least three
questions from each unit and answer to each question shall be limited upto 50
words. Each question will carry two marks. Total 20 Marks.
Part-B will consist of 10 questions. At least three questions from each unit be set
and student will have to answer five questions, selecting at least one question
from each unit. The answer to each question shall be limited to 400 words. Each
question carries 10 Marks. Total 50 Marks.
The compulsory subjects like Ability Enhancement Course (AEC) in all under
graduate semester course (Pass Course) examination will be held as per the
below mentioned semesters.
*Student must pass ‘External Exam’ and ‘Internal Assessment’ separately.
CompulsoryPaper in Semester I:‘General English/ General Hindi/ Rajasthani.’
Compulsory Paper in Semester II: ‘Principles of Communications.’
4- The Internal Assessmentwill be based on Students’ participation in classroom activities,
extra-curricular activities, and assignment(s).

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 Bachelor of Commerce (B.Com.)
Program Details

Core / Elective /
Semester Courses Minor / Major / Credit
Vocational
Corporate Accounting 6
Principles of Management Major (DSCC) 6
Semester – I Business Economics 6
Ability Enhancement Course
(Compulsory): GeneralEnglish/ General Hindi/ AEC 2
Rajasthani)
Total Credit 20
Business Statistics 6
Business Laws Major (DSCC) 6
Semester – II Economic environment in India 6
Ability Enhancement Course
AEC 2
(Compulsory): Principles of Communications
Total Credit 20

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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-I
Discipline Specific Core Course (DSCC)
COM1001T: CORPORATE ACCOUNTING
CREDITS: 06
Unit I
Accounting for Share Capital and Debentures: Types of Shares; Accounting for Share
Capital, Issue of Rights and Bonus Shares; ESOPs and Buy-back of shares; Issue and
Redemption of Preference Shares and Debentures. Underwriting of Shares and Debentures. [In
reference to Relevant Accounting Standards (AS and Ind AS) and Guidance Notes as
applicable.]

Unit II
Financial Statements of Companies: Preparation of Financial Statements of Companies as per
Companies Act, 2013 including Managerial Remuneration, Disposal of Profits.
Valuation of Goodwill and Shares: Meaning and Different Methods for Calculation of
Goodwill and Shares.

Unit III

Corporate Restructuring: Internal Reconstruction: Alteration and Reduction of Share Capital,

Accounting Entries for Internal Reconstruction as per Provisions of Companies Act, 2013.
Accounting for Amalgamation of Companies:applying AS 14/Ind As 103(Excluding Inter-
Company Holdings)
Holding Company and Subsidiary Companies: Consolidated Financial Statements.

Course Outcome:
Upon successfully completion of the course, the student will be able to do understand:-
1.Entries for Issue of Shares and Debentures.
2. Final Accounts of the Companies.
3.Valuation Methods of Goodwill and Shares.
4. Corporate Reconstructing Scheme.

Books Recommended:
1. Agarwal, Shah, Agarwal, Sharma, Agarwal: Corporate Accounting RBD Jaipur
2. Jain, Khandelwal, Pareek: Corporate Accounting (Ajmera Book Co., Jaipur)
3. Maheshwari S.N.:Corporate Accounting (Vikas Publishing House, New Delhi)
4. Gupta R.L., Radhaswamy M.: Company Accounts (Sultan Chand & Sons New Delhi)
5. Monga J.R., Ahuja, Girish & Sahgal Ashok: Financial Accounting (Mayur Paper Backs,
Noida)
6. Shukla, M.C., Grewal, T.S. and Gupta, S.C. : Advanced Accounts, S.Chand&
Co., New Delhi.
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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-I
Discipline Specific Core Course (DSCC)
COM2015T: PRINCIPLES OF MANAGEMENT
CREDITS: 06
Unit-I
o Management: Introduction, Meaning and Definition, Nature, Importance.
o Principles of Management.
o Schools of Management Thought.
o Planning: Meaning, Importance, Types & Process.
o Recent Practices in Management.
Unit-II
o Organization and organization structures.
o Span of control.
o Centralization and decentralization.
o Delegation of Authority.
o Management by objectives (MBO).
o Directing: Meaning, Importance, Techniques.
Unit-III
o Controlling: Meaning, Process, Importance, Techniques.
o Leadership: Meaning, Styles, Theories, Importance.
o Motivation: Meaning, Theories, Application.
o Coordination: Meaning, Need and Techniques.
Course outcome: -
Course Outcome: This course provides opportunities to the students to apply management
concept in real business world situations. Assess managerial practices and choices relatives to
ethical principles and standards. Specify how the managerial tasks of planning, organizing,
controlling, directing etc. can be executed in a variety of circumstances in organizations.
Recommended Books:
1. Principles and Practice of Management: L.M. Prasad, Sultan Chand & Sons
2. Management: Stephen P. Robbins, Mary Coulter, Agna Fernandez
3. Organization and Management: R.D. Agarwal
4. Management: Rajpurohit, Sharma, Sharma, Gupta, Ajmera Book Company, Jaipur.
5. Management, G.S. Sudha, Ramesh Book Depot
6. Principles of Management: R.L. Naulakha, RBD Publications
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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-I
Discipline Specific Core Course (DSCC)
COM3029T: BUSINESS ECONOMICS

CREDITS: 06
UNIT-I

Introduction: Meaning and Definition of Economics, Different Types of Economics. Business

Economics: Meaning, Definition, and Scope. Utility Approach: Law of Diminishing Marginal
Utility, Law of Equi-Marginal Utility, Consumer’s Surplus.
I.C. Approach: Meaning, Properties and Equilibrium, Price Effect, Income Effect and
Substitution Effect. Demand: Meaning, Types of Demand, Law of Demand and Elasticity
Demand. Law of Supply.
UNIT-II

Factors of Production and Their Role in Production Process. Theory of Production: Law of
Variable Proportions, ISO-Product Curve, ISO-Cost Curve, Least Cost Combination, Economies
and Dis-Economies of Scale, Returns to Scale. Theory of Cost: Typesof Cost, Short Run Cost,
Long Run Cost, and Their Relationship.

UNIT-III

Market: Meaning and Classification, Revenue Curves in Different Markets, Producer’s

Equilibrium, Market Equilibrium, Price Ceiling and Price Flooring, Price, and Output
Determination in Perfect Competition, Monopolistic and Oligopoly, Monopoly Market, National
Income: Definition, Measurement, Distribution. National Income and Economic Welfare.

Course Outcomes:
This course will enable the students to combine practice and theoretical knowledge of business
economics. The students will be developing an awareness of the competitiveness of the
environment in which the firm operates in different markets. They will also be aware of the
different competition to deal with the consumer, cost, and scale of production and maximize
customer satisfaction with the highest profit & wealth.

Suggested Reference Books:

1. Dwivedi, D. N. Managerial Economics. Vikas Publishing House.

2. Mehta, P. L. Business Economics. Sultan Chand & Sons.
3. Dewett, K. K. Business Economics. S. Chand Publishing.
4. Aryasri, A. R., & Rao, P. J. P. Managerial Economics and Financial Analysis. McGraw Hill
Education.
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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-II
Discipline Specific Core Course (DSCC)
COM1002T: BUSINESS STATISTICS
CREDITS: 06
Unit I
Introduction to Business Statistics: Meaning, Definition, Origin and Development, Application
of Statistics, Importance and Distrust, Uses in Business, Limitations of Statistics.
Collection of Data: Primary and Secondary Data, Classification, Tabulation,Construction of
Frequency Distribution.
Analysis of Univariate Data: Measurement of Central Tendency, Measures of Dispersion and
Skewness.
Unit II
Analysis of Bivariate Data: (Only Linear):
Correlation Analysis: Meaning, Types, Degree and Interpretation of Coefficient of Correlation,
Methods: Graphic, Karl Pearson’s Coefficient of correlation (both Ungrouped and Grouped),
Spearman’s Rank Difference, Concurrent Deviation, Coefficient of Determination and Non-
Determination, relationship between ‘r’ and ‘r2’, Probable Error, Standard Error.
Regression Analysis: Meaning, Utility, Types, Regression Lines, Methods of Creating
Regression Lines: Graphic and Algebraic, Regression Coefficient, Application in Business,
Standard Error of Estimate.
Association of Attributes: Meaning, Types, Methods of Determining Association of Attributes

Unit III
Index Number: Meaning, Types and Uses, Methods of Constructing Price and Quantity Indices
(Simple and Weighted), Chain base Index Number, Base Shifting, Splicing and Deflating,
Problems in Constructing Index Numbers, Consumer Price Index, Number, Test of Adequacy.
Analysis of Time Series: Meaning, Importance, Cause of Variations in Time Series Data,
Components of a Time Series, Decomposition- Additive and Multiplicative Models,
Determination of Trend-Moving Average Method and Method of Least Squares, Computation of
Seasonal Indices by Simple Average, Moving Average, Ratio to Moving Averageand Link
Relative Methods.
Interpolation and Extrapolation: Definition, Uses, Assumptions, Methods: - Graphic Method,
Lagrange’s Method, Newton’s Advancing DifferencesMethod, and Binomial Method.

Course Outcome:-
Student will be Able to understand:
1. Develop Practical Competition Skills and Problem-Solving Capabilities Utilizing Appropriate
Analytical Approaches to given Problem.
2. Able to Independently Calculate Basic Statistical Parameters (Mean, Measures of Dispersion,
Correlation Coefficient, Indices etc.).
3.Understand and Appreciate the Need to Solve a Variety of Business- related Problems using a
Systematic Approach Involving Accepted Statistical Techniques.

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Books Recommended:
1. Yadav, Jain & Mittal: Business Statistics (Malik & Co. Jaipur)
2. Ranga, Gupta, Goyal, Bhatnagar :Business Statistics (Ajmera Book Co. Jaipur)
3. Oswal, Agarwal, Singhvi, Paldecha, Agarwal: Statistics (Ramesh Book Depot Jaipur)
4. Hooda, R.P.: Statistics for Business & Economics (Macmillan, New Delhi)
5. Ya-Lun Chou: Statistical Analysis with Business & Economic Applications (Holt,
Rinehart &Winster, New York)
6. Hoel& Lessen: Basic Statistics for Business & Economics (John Wiley and Sons, New
York)
7. Srivastava. T.N. and Shailaja Rego Statistics for Management, Tata McGraw Hill New
Delhi
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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-II
Discipline Specific Core Course (DSCC)

COM2016T: BUSINESS LAW

CREDITS: 06
Unit-I
 The Indian contract Act, 1872 (section 1to 75)
 The Indian contract, Act, 1872 (section 124 to 238)
Unit-II
 Sales of Goods Act, 1930
 Consumer protection Act, 2019
Unit –III
 Negotiable Instruments Act, 1881
 Partnership Act, 1932
 The Limited Liability Partnership Act, 2008

Course outcome:-
After completion of Business Law, the students will be able to demonstrate and understand the
legal environment of business, apply basic legal knowledge to business transactions.
Communicate effectively using standard business and legal terminology and formulates business
related legal and ethical regulations, procedural and substantive laws, court structure etc.

Recommended Books:

1. Mercantile Law: N.D. Kapoor, Sultan Chand & Sons

2. Mercantile Law: M.C. Shukla, Sultan Chand & Sons
3. Business Law: R.L. Nolakha, R.B.D.
4. Business Law: M.C. Kuchhal, Vivek Kuchha, Vikas Publishers
5. Business Law Paperback: Pillai R.S.N., V.Bagavathi
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 M.D.S. University, Ajmer
B.Com. Part-I
Semester-II
Discipline Specific Core Course (DSCC)
COM3030T: ECONOMIC ENVIRONMENT IN INDIA
CREDITS: 06
UNIT-I

Economic Environment: Meaning, Factors Affecting Economic Environment. Indian Economic

Environment and Basic Features of Indian Economy. New Economic Policy and Its Effect.
Economic Planning – Meaning, Importance and Objective Achievement of Planning in India,
NITI Ayog.
UNIT-II

Population: Population Theories and New Population Policy. Problems of Unemployment,

Poverty and Disparity of Income and Wealth in India. Role of Self-Employment and Skill
Development. Human Resources and Economic Development.

UNIT-III

Role of Agriculture in Indian Economy Issue & Challenging in Agriculture Sectors and
Government Initiatives, Land Reforms, Importance, Problems & Solutions.
Industrial Policy & Recent Trends – Make in India: Concepts and Impact.
Service Sector in India: Importance, Problems, Suggested Remedies and Recent Developments.
Brief Understanding of E-Commerce, Fintech, and E-Governance Digital Transformation and Its
Impact on The Indian Economy.

Course Outcomes:
The students will be able to understand mixed economy of India and all the external economic
factors that influence buying habits of consumers and business. It helps students to understand
the role and function of basic components of sustainable development, economic growth,
environmental protection, social equity, and institutional capacity.

Suggested Reference Books:

1. Agarwal A.N.: Indian Economy

2. Mishra &Puri: Indian Economy
3. Dewet K.K.: Indian Economy
4. Rudra Dutt&Sundaram: Indian Economy
5. Planning Commission: Various Plans & Reports.
6. Kapila Uma: Indian Economy since Independence
7. Department of economic affairs (website)
8. NITI Aayog: Annual Report.
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