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Delhi University Bcom First Semester Syllabus

Delhi University Bcom First Semester Syllabus

Delhi University Bcom First Semester Syllabus

Delhi University Bcom First Semester Syllabus : All the candidates seeking admission to the Undergraduate (UG) Courses, based on merit (for which there is no entrance exam) in different colleges of the University of Delhi (DU), are required to register online at the following UG admission portal.

Delhi University Bcom First Semester Syllabus

• The candidates who wish to be considered for admission to various Undergraduate Courses in different colleges of the University of Delhi, based on merit (for which there is no entrance exam), are required to register online for all categories, including unreserved (UR) / OBC / SC / ST / PwD.
• The candidates who wish to apply under Kashmiri Migrant (KM) and CW categories shall also apply online on the UG admission portal.
• The registration of candidates seeking admission under Sports / Extra-curricular activities (ECA) categories is through the same UG admission portal.
• The registration of women candidates belonging to National Capital Territory in Non-Collegiate Women’s Education Board (NCWEB) for B.A./B.Com. is also online through the UG admission portal.
• Candidates seeking admission in minority colleges also need to register online through the UG admission portal.

Delhi University Bcom First Semester Syllabus

Here get essential information for all those who have passed the Senior Secondary School Certificate Examination (Class XII) of the Central Board of Secondary Education, Delhi, or an Examination recognized as equivalent thereto. Effort has been made to summarize all vital information. However, clarifications for any specific case for which guidelines are not provided herein may be obtained from the respective college/department.

Delhi University Bcom First Semester Syllabus

 Course Structure 
 Semester I 
1.1Environmental StudiesAbility Enhancement Compulsory Course (AECC-1)
1.2Financial AccountingCore Course (DSC-1)
1.3Business Organisation and ManagementCore Course (DSC-2)
1.4 Generic Elective (Any one of the following)

(a) Principles of Micro Economics
(b) New Venture Planning

Generic Elective (GE-1)

Delhi University Bcom First Semester Syllabus

B.Com.: Semester I
Paper 1.2:Financial Accounting
Duration: 3 hrs.                                         Marks: 100                                           Lectures: 65

Objective: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

Unit I:

(a) Theoretical Framework (5 Lectures) 

i. Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting, information. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting; cash basis and accrual basis.

ii. The nature of financial accounting principles – Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures.

iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India. International Financial Reporting Standards (IFRS): – Need and procedures, Convergence to IFRS, Distinction between Indian Accounting Standards (Ind ASs) and Accounting Standards (ASs).

(b) Accounting Process (12 Lectures)                                                                                      

From recording of a business transaction to preparation of trial balance including adjustments: Capital and Revenue expenditure & receipts, Preparation trial balance, Profit and Loss Account and Balance Sheet(Sole Proprietorship only).

Unit II:

(a) Business Income (8 Lectures)

i. Measurement of business income-Net income: the accounting period, the continuity doctrine and matching concept. Objectives of measurement.

ii. Revenue: concept, revenue recognition principles, recognition of expenses.

iii. The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets-change of method.

iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average.

(b) Preparation of financial statements of not for profit organizations ( 8 Lectures)

Unit III:

Accounting for Hire Purchase and Installment System, Consignment, and Joint Venture (15 Lectures)

i) Accounting for Hire Purchase Transactions, Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large value items including default and repossession, stock and debtors system.

ii) Consignment: Features, Accounting treatment in the books of the consignor and consignee. B.Com Programme CBCS Department of Commerce, University of Delhi, Delhi

iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co- venturer of (a) all transactions (b) only his own transactions. (Memorandum joint venture account).

Unit IV:

Accounting for Inland Branches (9 Lectures)
Inland Branches; Dependent branches only and Ascertainment of Profit by Debtors Method & Stock and Debtors Method.

Unit V:

Accounting for Dissolution of Partnership Firm (8 Lectures)

Dissolution of the Partnership Firm Including Insolvency of partners, sale to a limited company and piecemeal distribution.

Option to Unit V (8 Lectures)

Computerized Accounting System (using any popular accounting software); Creation of Vouchers; recording transactions; preparing reports, cash book, bank book, ledger accounts, trial balance, Profit and loss account, Balance Sheet.
1. Any revision of relevant accounting standard issued by ICAI would become applicable immediately.
2. Examination Scheme for Computerised Accounts – Practical for 20 marks. The practical examination will be for 1 hour.
3. Theory Exam shall carry 80 /100 marks.
4. Theory exam will be of 3 hours but in case of computerized accounts theory exam will be of 21/2 hours.

Suggested Readings:
1. Lal, Jawahar and Seema Srivastava, Financial Accounting, Himalaya Publishing House.
2. Monga, J.R., Financial Accounting: Concepts and Applications, Mayoor Paper Backs, New Delhi.
3. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
4. S. N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi. T.S, Grewal, Introduction to Accounting, S. Chand and Co., New Delhi
5. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi.
6. Bhushan Kumar Goyal and HN Tiwari,Financial Accounting,Vikas publishing House, New Delhi.
7. Jain, S.P. and K.L. Narang. Financial Accounting. Kalyani Publishers, New Delhi.
8. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi
9. Goldwin, Alderman and Sanyal ,Financial Accounting ,Cengage Learning
10. Horn green ,Introduction to Financial Accounting, Pearson Accounting

Note: Latest edition of text books may be used.

Delhi University Bcom First Semester Syllabus

B.Com.: Semester I
Paper 1.3: Business Organisation and Management
Duration: 3 hrs.                   Marks: 100                             Lectures: 65

Objective: The course aims to provide basic knowledge to the students about the organisation and management of a business enterprise.


Unit I: Foundation of Indian Business (15 Lectures)

Spectrum of Business Activities, Manufacturing and service sectors. India’s experience of liberalization and globalization, Technological innovations and skill development. ‘Make in India’ Movement. Social Multinational Corporations and Indian transnational companies. Social responsibility and ethics. Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.

Unit II: Business Enterprises (10 Lectures)

Sole Proprietorship, One Person Company, Joint Hindu Family Firm, Partnership firm, Joint Stock Company, Cooperative society; Limited Liability Partnership. Choice of Form of Organisation. Entrepreneurial Process- Idea generation, Feasibility study. Basic considerations in setting up a Business Enterprise.

Unit III: The Process of Management (10 Lectures)

Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network; Delegation and Decentalisation of Authority; Dynamics of group behaviour.

Unit IV (20 Lectures)

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory, McGregor and Ouchi theory. Control: Concept and Process. Communication: Process and Barriers. Transactional Analysis (TA), Johari Window.
Change Management: Resistance to change and strategies to manage change, conflict levels, causes and resolution. Functional and Dysfunctional aspects of conflict.
Emerging issues in management.

Unit V (10 Lectures)

Conceptual framework of Marketing Management, Financial Management, and Human Resource Management.

Suggested Readings:

1. Singh, B.P. & Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi.
2. Shankar, Gauri; Modern Business Organisation, Mahavir Book Depot, New Delhi.
3. Tulsian, P.C.; Business Organisation & Management, Pearson Education, New Delhi.
4. Tripathi, P.C.; Principles of Management, Tata McGraw Hill Publishing, New Delhi.
5. Barry, Jim, Chandler, John, Clark, Heather; Organisation and Management, Thompson Learning, New Delhi.
6. Bushkirk, R.H.; Concepts of Business: An Introduction to Business System, Dryden Press, NY.
7. Douglas, MCgregor.; The Human Side of Enterprise, McGraw Hill, New York.
8. Kotler, Philip; Marketing Management: Analysis, Planning, Implementation & Control, Prentice-Hall of India, New Delhi.
9. Robbins, Stephen P.; Business Today: New World of Business, Harcourt College Publishers, Fortworth.
10. Buffa, Elwood S.; Production/Operations Management, Prentice Hall of India, New Delhi.

Note: Latest edition of the text books may be used.

Delhi University Bcom First Semester Syllabus

B.Com.: Semester I
Paper 1.4 (a): Principles of Micro Economics
Duration: 3 hrs.                                     Max. Marks: 100                     Lectures: 65

Objective: Objective of the course is to acquaint the students with the concepts of micro economics dealing with consumer behaviour and make them understand the supply side of the market through the production and cost behaviour of firms.

Unit I: Introduction (12 Lectures)

a) Demand and Supply: Determinants of demand, movements vs. shift in demand curve, Determinants of Supply, Movement along a supply curve vs. shift in supply curve; -Market equilibrium and price determination.

b) Elasticity of demand and supply.

c) Application of demand and supply.

Unit II: Consumer Theory (8 Lectures)

Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences; Interference curves; Budget line; Consumer’s equilibrium; Income and substitution effect; Price consumption curve and the derivation of demand curve for a commodity; Criticisms of the law of demand.

Unit III: Production and Cost (12 Lectures)
a) Production: Firm as an agent of production. Concepts of Production function. Law of variable proportions; Isoquants; Return to scale. Economics and Diseconomies of scale.

b) Costs: Costs in the short run. Costs in the long run, Profit maximization and cost minimization. Equilibrium of the firm, Technological Change: the very long run.

Unit IV: Market Structure (10 Lectures)

(a). Perfect Competition: Assumption; Theory of a firm under perfect competition; Demand and Revenue; Equilibrium of the firm in the short run and long run, The long run industry supply curve: increasing, decreasing and constant cost industry. Allocation efficiency under perfect competition

(b). Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of supply curve under monopoly; Allocation inefficiency and dead-weight loss monopoly; Price discrimination.

(c). Imperfect Competition: Difference between perfect competitions, monopoly and imperfect competition;

(i) Monopolistic Competition: Assumption; Short – run Equilibrium; Long run Equilibrium; Concepts of excess capacity; Empirical relevance.

(ii) Oligopoly: Causes for the existence of oligopolistic firms in the market rather than perfect Competition; Cooperative vs. Non cooperative Behaviour and dilemma of oligopolistic firms.

Unit V: Income Distribution and Factor Pricing (13 Lectures)

Demand for factors. Supply of factor, backward bending supply curve for labor concepts of economic rent; Functional Distribution of Income.

Suggested Readings:
1. Salvatore, D. Schaum’s, Outline of Theory and Problems of Microeconomic Theory,McGraw-Hill, International Edition, New Delhi.
2. Ahuja, H.L., Business Economics, S. Chand & Co., New Delhi.
3. Pindyck, R.S., and D.L. Rubinfeld, Microeconomics, Prentice-Hall of India Pvt. Ltd.
4. Deepashree, Business Economics, Ane Books Pvt. Ltd., New Delhi.
5. Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East-West Press, New Delhi.

Note: Latest edition of text books shall be used.

Delhi University Bcom First Semester Syllabus

B.Com.: Semester I
Paper 1.4 (b): New Venture Planning
Duration: 3 hrs.                                         Marks: 100                                      Lectures: 65

Objective: The curriculum aims at giving exposure to students regarding different aspects of setting up a new business. After completing the course student should be able to develop an understanding of the process of identifying various sources of new business ideas of products and services. The understanding of this paper will help them to examine, evaluate and approach different sources of finance, the nature of marketing effort required and to develop a comprehensive business plan.

Unit I: Starting New Ventures (12 Lectures)

Opportunity identification. The search for new ideas. Source of innovative ideas. Techniques for generating ideas. Entrepreneurial imagination and creativity: The role of creative thinking. Developing your creativity. Impediments to creativity.

Unit II: Methods to Initiate Ventures (12 Lectures)

The pathways to New Ventures for Entrepreneurs, Creating New Ventures. Acquiring an established Venture: Advantages of acquiring an ongoing Venture. Examination of key issues. Franchising: How a Franchise works. Franchise law. Evaluating the franchising opportunities.

Unit III: Legal Challenges in Setting up Business (12 Lectures)

Intellectual Property Protection: Patents, Trademarks, and Copyrights. Requirements and Procedure for filing a Patent, Trademark, and Copyright. Legal acts governing businesses in India. Identifying Form of Organisation: Sole Proprietorship, Partnership, Limited Liability Partnership and Company.

Unit IV: The Search for Entrepreneurial Capital (12 Lectures)

The Entrepreneur’s Search for Capital. The Venture Capital Market. Criteria for evaluating New-Venture Proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government Policy Packages. State Financial Corporations (SFCs). Business Incubators and Facilitators. Informal risk capital: Angel Investors.

Unit V: The Marketing Aspects of New Ventures (7 Lectures)

Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis. Market Research. Sales Forecasting. Evaluation. Pricing Decision.

Unit VI: Business Plan Preparation for New Ventures (10 Lectures)

Business Plan: Concept. Pitfalls to Avoid in Business Plan. Benefits of a Business Plan. Developing a Well-Conceived Business Plan. Elements of a Business Plan: Executive Summary. Business Description. Marketing: Market Niche and Market Share. Research, Design and Development. Operations. Management. Finances. Critical-Risk. Harvest Strategy. Milestone Schedule.

Suggested Readings:
1. Kuratko, D.F., and T. V. Rao, Entrepreneurship: A South-Asian Perspective, Cengage Learning.
2. Robert, H. M., Manimala, M. Peters, and D. Shepherd, Entrepreneurship, Tata McGraw Hill, India.
3. Barringer, B. R., and R. D. Ireland, Entrepreneurship: Successfully Launching New Ventures, Pearson Education, India.
4. Allen, K.R., Launching New Ventures: An Entrepreneurial Approach, Cengage Learning.
5. Hishrich., Peters, Entrepreneurship: Starting, Developing and Managing a New Enterprise, Irwin.
6. Ramachandran, K., Entrepreneurship Development, Tata McGraw Hill, India.
7. Roy, Rajeev, Entrepreneurship, Oxford University Press.
8. Kumar, Arya, Entrepreneurship: Creating and Leading an Entrepreneurial Organization, Pearson, India.
9. Holt, David H., Entrepreneurship: New Venture Creation, PHI Learning.
10. Nickels, William G; McHugh, James M, and Susan M McHugh; Understanding Business, Tata McGraw Hill.

Note: Latest edition of the book may be used.

The University of Delhi stands out for its exceptional educational opportunities as it offers a wide range of courses, advanced curriculum, constructive teaching methodology, excellent faculty, comprehensive extracurricular activities, good infrastructure, its history of success, its dedication to nation building and its adherence to universal values.

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