Fundamentals of Human Resource Management Syllabus For B.Com. IInd Semester of Various Universities of Bihar

• Unit-I: Introduction Concept, Nature, Functions, Importance and Scope of HRM; Functions and Qualities of a Successful HR Manager; Human Resource Policies: Need, Sources, Process, Types and Contents; A Conceptual Framework of HR Planning; Job-Analysis; Job Description and Job specification.
• Unit-II: Recruitment, Selection, and Training : Recruitment: Meaning and Sources of Recruitment.
  Selection: Process, Recruitment Vs. Selection, Common mistake in Group Discussions and Interviews.
  Placement and Induction: Conceptual Framework, Job Change, Transfer and Promotion.
  Training: Meaning, Need, Importance, and Method (on-the-job training and off-the-job training).
• Unit-III: Executive Development and Remuneration: Executive Development Programme: Meaning, Significance, Contents and Methods; Performance Appraisal: Concept, Need, Objectives, Methods of
  Performance Appraisal; Job Evaluation Conceptual Framework Methods of Remuneration: An Elementary Knowledge of Methods of Wage Payment and Fringe Benefits.
• Unit-IV: Maintenance of Employees and Grievance Management: Maintenance: Employee Health and Safety; Employee Welfare; Employer and Employee Relations—An overview. Grievance: Handling and Redressal; Grievance Procedure; Management of Employees Grievance. Industrial Disputes: Causes and Settlement Machinery.
• Unit-V: Morale and Discipline: Moral: Meaning, Factors Affecting, Methods of Measurement, Suggestive for Improving Morale.
  Discipline: Need, Causes of Indiscipline, Suggestions for Effective Discipline, Procedure for Disciplinary Action. HR Audit: A Conceptual Framework of Human Resource Audit.

Fundamentals of Human Resource Management Contents:-

1. Human Resource Management (Concept, Nature, Functions, Importance And Scope)
2. Human Resource Manager (Functions And Qualities Of A Successful HRM)
3. Human Resource Policies
4. Conceptual Framework Of Human Resource Planning
5. Job Analysis (Job Description And Job Specification)
6. Recruitment And Selection
7. Placement And Orientation Or Induction
8. Transfer And Promotion
9. Training
10. Executive Development Programme (Concept, Objectives And Methods)
11. Performance Appraisal
12. Job Evaluation
13. Methods Of Remuneration (Methods Of Wage Payment)
14. Fringe Benefits
15. Group Discussion
16. Interview And Job Change

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Advertising Management Syllabus For B.Com. IInd Semester of Babasaheb Bhimrao Ambedkar Bihar University, Bhupendra Narayan Mandal University, Jai Prakash University, Lalit Narayan Mithila University, Magadh University, Munger University, Patliputra University, Patna University, Purnea University, Tilka Manjhi Bhagalpur University, Veer Kunwar Singh University

• UNIT-I Introduction to Advertising Communication Process, Information Response, Hierarchy Models : AIDA Model & Hierarchy of Effects Model; Advertising Importance, types and objectives; DAGMAR Approach, Target audience selection : basis methods of setting of Advertising Budget.
• UNIT-II Advertising : Message and Media Decisions Advertising Message : Advertising appeals Elements of print and broadcast advertising copy; Types of Advertising Media Strenghts and limitations Factors influencing selection of advertising media, Media Scheduling.
• UNIT-III Advertising Effectiveness and Institutional Framework Rationale of measuring advertising effectiveness communication and sales Effect, Pre and Post testing Techniques Advertising Agency : Role types and selection Ethical and legal aspects of advertising; Role of Advertising Standards Council of India (ASCI).

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The unique feature of the book is that all the topics of the new syllabus have been covered in the book.

Keeping in new of the examination pattern, Long Answers, Short Answers and Multiple Choice Questions have been given in each chapter.

विज्ञापन प्रबन्ध (Advertising Management) Syllabus For B.Com. IInd Semester of Babasaheb Bhimrao Ambedkar Bihar University, Bhupendra Narayan Mandal University, Jai Prakash University, Lalit Narayan Mithila University, Magadh University, Munger University, Patliputra University, Patna University, Purnea University, Tilka Manjhi Bhagalpur University, Veer Kunwar Singh University

• UNIT-I Introduction to Advertising Communication Process, Information Response, Hierarchy Models : AIDA Model & Hierarchy of Effects Model; Advertising Importance, types and objectives; DAGMAR Approach, Target audience selection : basis methods of setting of Advertising Budget.
• UNIT-II Advertising : Message and Media Decisions Advertising Message : Advertising appeals Elements of print and broadcast advertising copy; Types of Advertising Media Strenghts and limitations Factors influencing selection of advertising media, Media Scheduling.
• UNIT-III Advertising Effectiveness and Institutional Framework Rationale of measuring advertising effectiveness communication and sales Effect, Pre and Post testing Techniques Advertising Agency : Role types and selection Ethical and legal aspects of advertising; Role of Advertising Standards Council of India (ASCI).

Advertising Management Contents :-

1. Communication Process, Information Response, Hierarchy Models and Aida Model
2. Importance and Objectives of Advertising
3. Types of Advertising and Target Audience Selection
4. Dagmar Approach
5. Basis Methods of Setting of Advertising Budget
6. Advertising : Message and Appeals
7. Elements of Print and Broadcast, Advertising Copy
8. Advertising Media (Types of Media : Its Merits and Demerits, Factors Influencing Selection of Advertising Media)
9. Media Scheduling (Types, Media Scheduling Strategies, Models, Factors Affecting Media Scheduling)
10. Rationale of Measuring Advertising Effectiveness, Communication and Sales Effect
11. Pre and Post Testing Techniques
12. Advertising Agency (Role, Types And Selection of Advertising Agency)
13. Ethical and Legal Aspects of Advertising
14. Role of Advertising Standards Council of India (Asci)

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Some of the special features of this book are :

• In each chapter of the book final accounts have been closed on 31st March only.
• In each chapter Descriptive Answer Type Questions, Short Answer Type Questions and large number of M.C.Q. with Answer have been given.
  After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations.

Advanced Financial Accounting Syllabus For B.Com. IInd Semester of Hemvati Nandan Bahuguna Garhwal University

Course Objective : The course aims to help learners in attaining expertise in the field of advanced accounting related to the topics covered.

Course Outcomes: On successful completion of the course, the students will be able to: 1. Understand & compute the amount of claims for loss of stock & loss of profit. 2. Learn various methods of accounting for hire purchase transactions and deal with inter-departmental transfers and their accounting treatment. 3. Understand the accounting treatment of departmental undertaking. 4. Demonstrate various accounting treatments for dependent branch & independent branch. 5. Prepare the accounting for the dissolution of partnership firms.

Unit 1 : Insurance Claims for Loss of Stock Meaning, Needs and Advantages of Fire Insurance; Special terminologies in Fire Insurance Claims: Insurer, Insured, Premium, Salvage, Insurance Policy, Sum Assured, Under Insurance, Over insurance, Average Clause, Claim; Problems on Ascertainment of Fire Insurance Claim, including problems on loss of profits as consequential claim.

Unit 2 : Accounts from Incomplete Records Meaning; Features; Merits; Demerits; Types; Preparation of Statement of Affairs Account for calculation of Net Profit; Conversion of Single Entry System into Double Entry system; Need for Conversion; Preparation of Cashbook, Memorandum Trading Account, Total Debtors Account, Total Creditors Account, Bills Receivable Account, Bills Payable Account, Statement of Trading and Profit & Loss and Balance Sheet.

Unit 3 : Hire Purchase Accounting Meaning of Hire Purchase and Installment Payment System; Difference between Hire Purchase and Installment Payment System; Important Definitions: Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges; Various methods of calculation of Interest; Calculation of Cash Price; Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor, including Default in Payment, Total Repossession and Partial Repossession by vendor.

Unit 4 : Departmental Accounting and Branch Accounting

(a) Departmental Accounting: Meaning and Features of Departmental Undertaking; Examples of Department Specific Expenses and Common Expenses; Need and Bases of Apportionment of Common Expenses; Preparation of Statement of Trading and Profit and Loss in Columnar form, Statement of General Profit and Loss and Balance Sheet; Simple problems involving Inter-Departmental Transfers (vertical form); Calculation of Stock Reserves.

(b) Branch Accounting: Meaning of Branch Accounts; Objectives and Advantages of Branch Accounting;

Types of Branches; Meaning and Features of Dependent Branches, Independent Branches, and Foreign

Branches; Methods of maintaining books of accounts by the Head Office; Debtors System; Ascertainment of Profit or Loss of Branch under Debtors System; Supply of goods at Cost Price and supply of goods at Invoice Price; Wholesale branch; Accounting of Independent Branch and Foreign Branch.

Unit 5 : Accounting for Dissolution of Partnership Firm Accounting of Dissolution of the Partnership Firm including Insolvency of partners, sale to a limited company, and piecemeal distribution.

Advanced Financial Accounting Contents:-

1. Insurance Claims For Loss of Stock
2. Accounts From Incomplete Records
3. Hire-Purchase Accounting
4. Instalment Payment System
5. Departmental Accounting
6. Branch Accounting
7. Dissolution of Partnership Firm—1 (Including Piecemeal Distribution)
8. Dissolution of Partnership Firm—2 (With Insolvency Of Partner)
9. Sale of Partnership Business To A Limited Company
10. Piecemeal Distribution

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Corporate Accounting Syllabus For B.Com. IInd Semester of Various Universities of Bihar

1. Accounting for Share Capital and Debentures: Introduction to issue of shares and debentures. Issue of rights and Bonus shares, ESOPs and buyback of shares, book building. Underwriting of shares
   and debentures. Redemption of Preference shares, Redemption of debentures: sinking/debenture redemption fund, open market purchase, and conversion of debentures. Relevant AS and IND-AS as applicable Accounting Standards including Indian AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)—meaning, need, and scope; Process of issuing IFRS.
2. Financial Statements of a Company: Preparation of Financial Statements of Joint Stock companies as per schedule III Part I & II.
3. Accounting for Amalgamation of Companies and Holding Company: Accounting for Amalgamation of Companies including internal reconstruction Preparation of Consolidated Balance Sheet of Holding Company and one Subsidiary.

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Salient Features of the revised edition of the Book :

• Accuracy is one of the important features of the book.
• Simple language and most Systematic order explaining each and every topic at length.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The only book on Corporate Accounting which is revised and updated on the basis of the following notifications issued by Ministry of Corporate Affairs, Government of India :

Notification dated 11th October, 2018 and Notification dated 24th March, 2021 effective from 01-04-2021—  For the words “Securities Premium Reserve” the words “Securities Premium” has been substituted.

Many important changes have been made in General Instructions for Preparation of Balance Sheet and Statement of Profit and Loss.

Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013 (as amended up-to-date).

Corporate Accounting Syllabus For B.Com. IInd Semester of Various Universities of Bihar

1. Accounting for Share Capital and Debentures: Introduction to issue of shares and debentures. Issue of rights and Bonus shares, ESOPs and buyback of shares, book building. Underwriting of shares
   and debentures. Redemption of Preference shares, Redemption of debentures: sinking/debenture redemption fund, open market purchase, and conversion of debentures. Relevant AS and IND-AS as applicable Accounting Standards including Indian AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)—meaning, need, and scope; Process of issuing IFRS.
2. Financial Statements of a Company: Preparation of Financial Statements of Joint Stock companies as per schedule III Part I & II.
3. Accounting for Amalgamation of Companies and Holding Company: Accounting for Amalgamation of Companies including internal reconstruction Preparation of Consolidated Balance Sheet of Holding Company and one Subsidiary.

Corporate Accounting Contents :

1. Issue, Forfeiture, Reissue And Buy-Back Of Shares
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Financial Statements Of Companies
5. Accounting For Amalgamation Of Companies (As Per As-14)
6. Reconstruction Of Companies
7. Consolidated Balance Sheet Of Holding Companies (With A.S.-21)
8. Disposal Of Profits: Dividend And Bonus Shares
9. Underwriting Of Shares And Debentures
10. Accounting Standards: National And International (IFRS)

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Business Organisation and Management Syllabus For B.Com. Second Semester of Various Universities of Bihar

1. Business : Concept, meaning, features, stages of development of business and its importance classification of Business Activities. Meaning features, importance, objectives of Business Organisation, its types & kinds, Difference between Trade, Industry & Commerce.
2. Promotion of Business : Consideration in establishing a New Business, Qualities of a successful Businessman. Forms of Business Organisation. Sole proprietorship, Partnership, J.S. Companies, Cooperatives and their characteristics, relative merits & demerits, Distinction between private and public company concept of one person company.
3. Plant Location : Concept, Meaning, Importance, Factors affecting plant location, size of a Business unit : Criteria for measuring the size, factors affecting the size, optimum size and factors determining the optimum size.
4. Principles and Functions of Management : Management—Meaning and Characteristics. Fayol’s 14 Principles of Management. Functions of Management, Levels of Management—Skills of Management. Scientific Management—Meaning, objectives, relevance and criticism,
5. Business Combination : Meaning, characteristics objectives, Causes, Forms and Kinds of Business
   Combination. Rationalization : Meaning, Characteristics, Objectives, Principles, Merits & Demerits.

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Business Organisation and Management Syllabus For B.Com. Second Semester of Various Universities of Bihar

1. Business : Concept, meaning, features, stages of development of business and its importance classification of Business Activities. Meaning features, importance, objectives of Business Organisation, its types & kinds, Difference between Trade, Industry & Commerce.
2. Promotion of Business : Consideration in establishing a New Business, Qualities of a successful Businessman. Forms of Business Organisation. Sole proprietorship, Partnership, J.S. Companies, Cooperatives and their characteristics, relative merits & demerits, Distinction between private and public company concept of one person company.
3. Plant Location : Concept, Meaning, Importance, Factors affecting plant location, size of a Business unit : Criteria for measuring the size, factors affecting the size, optimum size and factors determining the optimum size.
4. Principles and Functions of Management : Management—Meaning and Characteristics. Fayol’s 14 Principles of Management. Functions of Management, Levels of Management—Skills of Management. Scientific Management—Meaning, objectives, relevance and criticism,
5. Business Combination : Meaning, characteristics objectives, Causes, Forms and Kinds of Business
   Combination. Rationalization : Meaning, Characteristics, Objectives, Principles, Merits & Demerits.

Business Organisation and Management Contents:-

1. Business (Concept, Meaning, Features And Stages Of Business Development)
2. Promotion Of Business (Considerations In Establishing New Business)
3. Qualities Of A Successful Businessman
4. Forms Of Business Organisation And Sole Proprietorship
5. Partnership (Including Limited Liability Partnership)
6. Joint Stock Company And One Person Company
7. Co-Operative Organisation
8. Plant Location
9. Plant Layout
10. Size Of Business Unit
11. Business Combination
12. Rationalization
13. Social Responsibility Of Business
14. Organization (Principles Of Organization)
15. Management (Meaning And Characteristics)
16. Development Of Management Thought (Scientific Management, Fayol’S 14 Principles)
17. Functions Of Management
18. Levels Of Management
19. Skills Of Management

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विपणन के सिद्धान्त एवं कार्य (Principles and Functions of Marketing) Syllabus For B.Com. IInd Semester (Major Course) of Various Universities of Bihar

• Unit I : Fundamentals of Marketing : Meaning, Concept, Importance, Functions of Marketing. Marketing and Selling, Modern Marketing Concept, Relationship Marketing.
• Unit II : Market Segmentation : Meaning, Objectives and Importance of Market Segmentation. Basis of Market Segmentation, Marketing Strategy Segmentation, Targeting and Positioning.
• Unit III : Marketing Mix : Meaning, Elements of Marketing mix Product, Price, Promotion and Place. New Product Development Process. Reasons for failure of new product development
• Unit IV : Marketing Environment : Meaning, Importance of Marketing Environment. Micro and Macro Environment and their types. Methods of Sales Forecasting.
• Unit V : Marketing Information System : Meaning, Concept and Importance. Types and Components of Marketing Information System. Consumer Behaviour, Factors Influencing Consumer Behavior, Buying Decision Process.

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