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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भारत का समाजशास्त्र (Sociology of India) Syllabus For B.A. 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 : Introductory : (a) Features of the Indian Society and Culture; (b) Unity in Diversity.
• Unit – II : Social Institutions : (a) Caste—Definition, Origin, Features and Recent Changes; (b) Dominant Caste—Concept and Significance; (c) Jajmani System—Concept and Significance; (d) Joint Family—Definition, Characteristics and Factors of Disintegration; (e) Marriage—Hindu, Muslim and Tribal; (f) Kinship—Definition, Types and Usages.
• Unit – III : Communities : (a) Tribe—Definition and Characteristics; Caste and Tribe— Differences; (b) Village Community—Features and Changing Trends.
• Unit – IV : Women and Society : (a) Status of Women in India—Changing Patterns; (b) Women Empowerment—Concept, Factors and Obstacles.
• Unit – V : Tutorial

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अर्थशास्त्र में गणितीय पद्धतियां (Mathematical Methods in Economics) Syllabus For B.A. 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

MAJOR COURSE :

• Unit – I : Preliminaries : Logic and Proof Techniques, Sets and Set Operations, Ordered Pairs and Cartesian Products; Cartesian Products; Functions and their Properties; Number System; Basic Idea of Permutation and Combination; Progression : Arithmetic, Geometric and Harmonic Progression.
• Unit – II : Functions of One Variable : (a) Graphs, Elementary Types of Functions : Quadratic, Polynomial, Power, Exponential and Logarithmic Functions; (b) Sequences and Series : Convergence and Divergence, Algebraic Properties and Applications; (c) Continuous Functions : Characteristics and Properties of Continuous Functions, Convergence and Divergence; (d) Limit of a Function : Method to Evaluate the Limit of Algebraic, Logarithmic and Exponential Functions.
• Unit – III : Rules of Differentiation : Differentiable Functions, Derivatives of Sum, Difference, Product and Quotient Functions, Second and Higher Order Derivatives, Applications of Differentiation in Economics.
• Unit – IV : Single-Variable Optimization : Conditions for Maxima and Minima, Simple Applications of Maxima and Minima in Economics—Maximization of Profit/Net Revenue, Cost Minimization.

MINOR COURSE :

• Unit – I : Preliminaries : Logic and Proof Techniques, Sets and Set Operations, Ordered Pairs and Cartesian Products; Functions and Their Properties; Number System; Basic Idea of Permutation and Combination; Progression : Arithmetic, Geometric and Harmonic Progression.
• Unit – II : Functions of One Variable : (a) Graphs, Elementary Types of Functions : Quadratic, Polynomial, Power, Exponential and Logarithmic Functions; (b) Sequences and Series : Convergence and Divergence, Algebraic Properties and Applications; (c) Limit of a Functions : Method to Evaluate the Limit of Algebraic, Logarithmic and Exponential Functions.
• Unit – III : Rules of Differentiation : Differentiable Functions, Derivatives of Sum, Difference, Product and Quotient Functions, Second and Higher Order Derivatives, Simple Applications of Differentiation in Economics, Concepts of Marginal Cost, Marginal Revenue and Elasticity of Demand.

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Unit I : Management Accounting : Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant : Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation : Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis : Horizontal, Vertical and Trend Analysis.
Unit II : Ratio Analysis : Meaning, Utility, Classification of Ratios : Profitability Ratio, Activity Ratio and Financial Position Ratios, Fund Flow and Cash Flow Statement: Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (AS-3).
Unit III : Business Budgeting : Meaning of Budget and Budgeting, Objectives, Limitation and Importance, Essentials of effective Budgeting, Classification of Budgets : Flexible budget and Zero Based Budget, Marginal Costing : Meaning, Determination of Profit under Marginal Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break Even Analysis : Concept and Practical Applications of
Break even Analysis.
Unit IV : Standard Costing and Variance Analysis : Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis : Material and Labour Variance. Reporting to Management : Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.

Accounting For Managers Contents

1. Management Accounting (An Introduction)
2. Financial Statements
3. Analysis And Interpretation Of Financial Statements
4. Ratio Analysis
5. Funds Flow Statement
6. Cash Flow Statement (As Per Accounting Standard–3)
7. Budget And Budgeting
8. Fixed And Flexible Budget
9. Zero Base Budget
10. Marginal Costing
11. Marginal Costing (As A Tool For Decision Making)
12. Break Even Analysis (Concept And Practical Applications Of Break Even Analysis)
13. Standard Costing
14. Variance Analysis (Material & Labour Variance)
15. Reporting To Management

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संवैधानिक शासन और भारत में प्रजातंत्र (लोकतंत्र) Constitutional Government and Democracy in India Syllabus For B.A. IInd Semester of Various Universities of Bihar

Major Course : CONSTITUTIONAL GOVERNMENT AND DEMOCRACY IN INDIA
Unit 1 : The Constituent Assembly and the Making of the Constitution
(a) Making of the Constitution, Debates in the Constituent Assembly,
(b) Philosophy and Preamble of the Constitution
(c) Salient Features of the Constitution
(d) Fundamental Rights, Duties and Directive Principles

Unit 2 : Organs of the Government

(a) Legislature : Parliament
(b) Executive : President and Prime Minister
(c) The Judiciary : Appointment of Judges in High Courts and the Supreme Court, Power and Functions of High Courts and the Supreme Court.

Unit 3 : Dynamics of the Constitution-1 
(a) Amendment Procedure, Major Constitutional Amendments
(b) Unitary and Federal Features of the Indian Constitution
(c) Centre-State Relations
(d) Election Commission and Electoral Reforms
(e) Emergency provisions in the Constitution

Unit 4 : Dynamics of the Constitution-2

(a) Political Parties; National and Regional Parties
(b) Governor and Chief Minister
(c) Changing Role of the Governor
(d) Local-Self Government.

Minor Course : CONSTITUTIONAL GOVERNMENT AND DEMOCRACY IN INDIA
Unit 1 : Making of the Constitution 

(a) Preamble of the Constitution
(b) Salient Features of the Constitution
(c) Fundamental Rights, Duties and Directive Principles

Unit 2 : Organs of the Government

(a) Legislature : Parliament
(b) Executive : President and Prime Minister
(c) Powers and Functions of High Courts and the Supreme Court.
Unit 3 : Dynamics of the Constitution-1

(a) Amendment Procedures.
(b) Unitary and Federal Features of the Indian Constitution
(c) Emergency provisions in the Constitution

Unit 4 : Dynamics of the Constitution-2 

(a) Governor and Chief Minister
(b) Local-Self Government.

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भूगोल (Geography) Syllabus For B.A. IInd Semester of Various Universities of Bihar 

CLIMATOLOGY AND OCEANOGRAPHY

Unit – I: Composition and Structure of Atmosphere, Insolation.
Unit – II: Air Masses and Fronts—Concepts, Classification and Properties; Tropical and Temperate Cyclones.

Unit – III: Classification of Climate—Koppen’s and Thornthwaite’s, Climatic Change— Causes and evidences.

Unit – IV: Relief of the Ocean floor : Continental Shelf, Slope and Deep Sea Plain, Bottom Relief of Indian and Atlantic Ocean, Factors of Salinity of Oceans.

MAJOR COURSE : PRACTICAL

Unit – I: Graphical Representation of Wind Rose, Cyclone and Anticyclone
Unit – II: Interpretation of Weather Map : Climograph and Hythergraph.
Unit – III: Metrological Instruments : Functions of Wind Vane and Anemometer, Barometer, Dry and Wet Bulb Thermometer.

MINOR COURSE : CLIMATOLOGY AND OCEANOGRAPHY

Unit – I: Composition and Structure of Atmosphere, Precipitation.
Unit – II: Atmospheric Pressure, Winds and Cyclones.
Unit – III : Relief of the Oceanic Bottom : Salinity of Ocean water.

MINOR COURSE : PRACTICAL

Unit – I: Interpretation of Weather Maps: Wind Rose.
Unit – II: Functions of Wind Vane, Anemometer, Barometer, and Rain Gauge.

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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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