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Re: Kuvempu University Syllabus for Bcom
As you want syllabus of B.Com 1st Semester Course of Kuvempu University, so here I am providing detailed syllabus: Kuvempu University B.Com 1st Semester Syllabus 101 Language - I, Course - I 102 Language - II, Course - I 103 Financial Accounting - I 104 Managerial Economics 105 Management and BehaviouralProcess 106 International BusinessEnvironment Course - 103: Financial Accounting - I Unit - 1: Introduction (10hours): Meaning and Definition of Accounting; Importance of Accounting; Types and Rules of Accounts, AccountingConcepts - Business Entity Concept, Going Concern Concept; AccountingPeriod Concept; Money Measurement Concept; Dual Aspect Concept andMatching Concept; Accounting Conventions - Consistency, Conservatism,Materiality and Disclosure; Accounting Standards - Meaning and Importance of Accounting Standards, Accounting Standard - 1 onDisclosure of Accounting Policies (issued by Accounting Standards Boardof the Institute of Chartered Accountants of India). Unit - 2: Final Accounts of Sole Trading Concerns (16 hours):Preparation of Manufacturing Account, Trading and Profit and LossAccount, and Balance Sheet. Unit - 3: Accounting for Consignment Transactions (14hours): Meaning, Consignment v/s Sales, Proforma Invoice, Account Sales, Types of Commission, Goods sent at Cost and at Invoice Price, Valuation of Stock, Normal and Abnormal Loss, journal Entries, Ledger Accounts in the books of both the Consignor and the Consignee (excluding Memorandum Method). Unit - 4: Joint Venture (12 hours): Meaning and Purposes, Joint Venturev/s Consignment, Joint Venture v/s Partnership, Methods of maintainingaccounts - (a) Separate set of Accounts (Joint Bank System), (b) Recordingof all Joint Venture transactions in the books of each of the Venturers. Unit - 5: Bank Reconciliation Statement (8 hours): Meaning of BankReconciliation Statement, Reasons for the differences in the two balancesviz., balances as per Cash Book and Pass Book, Preparation of BankReconciliation Statement. Unit - 6: Leasing (4 hours): Meaning, Types, Merits and Demerits (onlytheory). Course - 104: Managerial Economics Unit - 1: Introduction to Managerial Economics (10 hours): Definition,Nature and Scope; Fundamental Economic Principles that aid ManagerialDecisions - Opportunity Cost Principle, Incremental Principle, Principle ofTime Perspective, Discounting Principle, and Equi-marginal Principle. Unit - 2: Demand Analysis and Demand Forecasting (16 hours): Meaning and Definition of Demand, Law of Demand, Exceptions to Law ofDemand, Determinants of Demand; Demand Forecasting - MeaningObjectives, Factors involved in Demand Forecasting, Methods of DemandForecasting - Survey Method, Statistical Method and Least Square Method;Problems on Least Square Method, Forecasting Demand for New Products. Unit - 3: Production and Cost Analysis (10 hours): Concept ofProduction Function, Law of Variable Proportion, and Economies of Scale -Internal and external. Unit - 4: Cost Analysis (10 hours): Fixed and Variable Cost, Explicit andImplicit Costs, Marginal and Average Costs, Short-run and Long-run CostCurves; Revenue Analysis - Meaning, Average Revenue and MarginalRevenue under Perfect Competition and under Imperfect Competition. Unit - 5: Price and Output Determination (10 hours) under PerfectCompetition, Monopoly, Monopolistic Competition, Oligopoly. Unit - 6: Pricing Policies and Practices (8 hours): Cost plus Pricing,Price Skimming, Price Penetration, Transfer Pricing, Multiple ProductPricing, Price Bidding. Kuvempu University B.Com 1st Semester Syllabus Last edited by shikha; 1st August 2017 at 01:18 PM. |
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