MGSU B.Com. 1st Year Syllabus
MGSU B.Com 1st Year Syllabus, paper pattern for the exam, marks distribution, exam strategy and recommended books for 1st Year:-
MGSU B.com 1st Year Subjects
MGSU B.com 1st Year Subjects are as follows :-
Compulsory Subjects :
- General Hindi or Elementary Hindi (in lieu of Comp. Hindi for Non Hindi-speaking students)or History of Indian Civilization
- General English
- Elementary Computer Applications
- Environmental Studies
Qualifying Course (For Non-Commerce Students)
- Business Studies and Banking
- Book-Keeping
Core Subjects
- Accountancy & Business Statistics
- Business Management
- Economic Administration and Financial Management
Additional Optional Subjects
- Garment Production & Export Management
Vocational Subjects :
- Computer Applications
- Tourism & travel Management
Exam Pattern for MGSU B.com 1st Year
Exam Pattern for MGSU B.Com 1st Year is as follows :-
There shall be three (03) sections in the Question paper.
Section A shall consist of ten questions (02 questions from each Unit), of 02 marks each, all compulsory to be answered in around 50 words.
Section B shall consist of seven (07) questions (at least 01 question from each Unit), of 08 marks each, to be answered in around 200 words. Five questions must be answered out of given seven.
Section C shall consist of four (04) questions (maximum 01 question from each Unit), of 20 marks each, to be answered in around 500 words. Two questions must be answered out of given four.
Distribution of Marks
The number of paper and the maximum marks for each paper together with the minimum marks required for a pass are shown against each subject separately.
For Details : Download PDF File
MGSU B.Com. 1st Year Syllabus
For Details : Download PDF File
ACCOUNTANCY & BUSINESS STATISTICS
PAPER – I: FINANCIAL ACCOUNTING
Unit- I
History and development of Accounting in India since Kautilya. Generally Accepted Accounting Principles, Conventions and Concepts. General introduction of Accounting Standards. Insurance Claims, Voyage Accounts.
Unit – II
Issue of Shares, forfeiture and re-issue of forfeited shares. Buyback of shares, D-mat of Shares, Employees Stock Option Scheme and Guide Lines of SEBI, issue of debentures and their redemption.
Unit – III
Insolvency Accounts, Royalty Accounts
Unit – IV
Sectional balancing and Self balancing ledgers, Accounting for investments and excluding stock market transactions.
Unit – V
Departmental accounts and Branch accounts (including foreign branches), Introduction of Tally ERP.9.
Suggested Books given in PDF File
Paper –II : BUSINESS STATISTICS
Unit – I
Meaning and definition of Statistics. Functions, importance. Limitations and Distrust of Statistics. Statistical investigation- Meaning, types and various stages of statistical investigation. Objectives & Methods of sampling Essentials of Sampling, Samplingand Non sampling error. Size of sample. Collection, editing, classification and tabulation of data. Methods of collection of primary and secondary data. Schedule &questionnaire. Editing of data. Meaning & definitions of classification, characteristics of classification,objectives and types of classification, statistical series.
Unit – II
Meaning and definition of Tabulation- objectives, importance & limitations of tabulation, difference between classification & tabulation, essentials of a good table.Kinds of table. Measures of central tendency, meaning and definition of central tendency, utility & importance, determination of statistical averages, essential properties of an ideal average. Types of statistical averages. Arithmetic Mean(Simple and Weighted), Median (including Quartiles, Deciles and Percentiles), Mode,Geometric Mean, Harmonic Mean (Simple & Weighted), Death Rates. Choice of suitable average, limitations of averages.
Unit – III
Measures of Dispersion & Skewness : Meaning & definition of Dispersion- Objectives and importance of measuring dispersion, absolute & relative measures of dispersion, essential characteristics of a good measure of dispersion, inter-relationship between different measures of dispersion, Lorenz curve, Selection of an appropriate measure of dispersion. Skewness, Meaning, Test of Skewness, Measures of Skewnees, Methods of measuring Skewness, difference between dispersion and Skewness.
Unit – IV
Correlation and Regression : Meaning & definition of Correlation- types of correlation, methods of determining correlation, measurement of correlation in time series, lag and lead in correlation. Regression analysis : concept, meaning, Utility, types, difference between correlation & regression, linear correlation & regression 15 analysis, standard error of estimates, methods of computing regression lines, conceptual framework & their application in business.
Unit – V
Index Number: concept, utility, methods, simple and weighted average of relatives and aggregative index numbers. Analysis of Time Series: theories of time series, decomposition of time series, analysis of trend (excluding seasonal variations), application of time series in business
Suggested Books given in PDF File
BUSINESS MANAGEMENT
Paper- I Principles of Business Management
Unit – I
Introduction: Meaning, Nature, Principles & Importance of Management, Schools of Management Thought.
Unit – II
Coordination: Meaning, Need and Techniques.
Planning: Meaning, Importance, Types and Process. Decision and decision making process.
Unit – III
Organization: Meaning, Importance, Types, structure of organization. Forms of organization and span of control. Elementary knowledge of organizational behaviour. Decentralization and Delegation of Authority.
Unit – IV
Directing: Meaning, Importance and Techniques with special emphasis on communication, Controlling. Meaning. Importance Techniques and process.
Unit – V
Leadership – Meaning, Kind, Style, Merits of a successful leader.
Motivation – Meaning, Importance, Approaches.
Management by Change.
Elementary Knowledge of Stress and Stress Management.
Suggested Books given in PDF File
PAPER – II: BUSINESS LAWS
Unit – I
Law of Contract (1872): Nature of Contract, Classification, Offer and Acceptance, Capacity of Parties to Contract, Free Consent, Consideration, Legality of Object.
Unit – II
Performance of contract, Discharge of contract, Remedies for breach of contract. Agreement Declared Void.
Unit – III
Special Contracts: Indemnity, Guarantee, Bailment and Pledge, Agency
Unit – IV
LLP Act, 2008 and Sale of Goods Act, 1930
Unit – V
Consumer Protection Act 1986, Information Technology Act, 2000: Definitions and Main Provisions of Act.
Suggested Books given in PDF File
ECONOMIC ADMINISTRATION AND FINANCIAL MANAGEMENT
PAPER- I: BUSINESS ECONOMICS
Unit- I
Introduction- Meaning and Definition of Business Economics. Its Role in Business Decisions. Business Forecasting : Meaning, Importance and Methods. Static and Dynamic Economics, Micro and Macro Economics, The Economic Problem and Functions of Economic System.
Unit-II
Consumption- Traditional Theory of Consumer’s Equilibrium. Demand and Law of Demand. Elasticity of Demand: Its Measurement and Uses of the Concept of Elasticity of Demand. Indifference Curve: Meaning, Characteristics, Consumer’s Equilibrium, Income Effect, Price Effect, Substitution Effect, Derivation of Demand Curve from Indifference Curve.
Unit –III
Production- Production Function: Laws of Returns, ISO- Product Curve, Least Cost Combination of Factors, Returns to Scale, Cost Concepts and Classification, Importance of Costs in Decision making, Cost Function in Short Run and Long Run, Law of Supply and Elasticity of Supply, Capital Formation and Theories of Population.
Unit- IV
Exchange- General Theory of Value, Changes in the Demand and Supply and their Effects on Equilibrium Price. Time Element in Price Determination. Market: Meaning, Definition and Classification. Revenue Analysis, Price and output Determination under Perfect Competition, Imperfect Competition (Monopolistic Competition), Monopoly, Discriminating Monopoly and Oligopoly.
Unit-V
Distribution- Marginal Productivity Theory of Distribution, Theories of Rent, Wages, Interest and Profit, National Income: Basic Concepts, Measurement, National Income and Economic Welfare
Suggested Books given in PDF File
PAPER- II: ECONOMIC ENVIRONMENT IN INDIA
Unit- I
Economic Environment – Meaning, Factors Affecting Economic Environment, Basic Features of Indian Economy, Impact of Economic Reforms on Indian Economy, Economic Planning – Meaning, Importance and Objectives. Main Features of Indian Planning with Special Reference to 10th, 11th and 12th Five Year Plans.
Unit-II
Population – Characteristics, Causes of Growth, New Population Policy, Major Problems of Indian Economy: Unemployment, Poverty and Disparity of Income and Wealth. Economic Growth and Development: Meaning, Measurement and Determinants.
Unit –III
Agriculture & Small Scale Industries – Role of Agriculture in Indian Economy, Land Reforms, New Agricultural Strategy and Green Revolution, Agricultural Credit, Agricultural Productivity in India, World Trade Organization and Indian Agriculture. Small Scale Industries – Meaning, Importance, Problems and Remedial Measures. Industrial Policy and Recent Changes. Entrepreneurship & Entrepreneur: Meaning, Definition, Features, Functions and Types.
Unit- IV
Foreign Trade of India – Volume, Composition and Direction, Export Promotion, Investment of Foreign Capital in India. Role of Multinational Corporations in Indian Economy. Role of Public Sector in India and its Problems.
Unit-V
Economy of Rajasthan – Basic characteristics of Economy of Rajasthan, Development and Prospects of Agriculture, Small Scale Industries and Handicrafts, Dairy Development Programme and Tourism Development in Rajasthan. Constraints in Economic Development of Rajasthan and Remedies.