HNBGU Sample Papers

Can you provide me the syllabus of B. Com program on which the question paper is based of HNBGU or Hemvati Nandan Bahuguna Garhwal University?

[shikha]

The syllabus of B. Com program on which the question paper is based of HNBGU or Hemvati Nandan Bahuguna Garhwal University is as follows:

HNBGU Syllabus B. Com.- I

Syllabus for Group – I: Management Group

Paper I: Principles of Management

Management – Meaning, nature and importance, Different Schools of management thought. Contribution of Taylor, Henri Fayol and Elton Mayo. Planning. Concepts, Types of plans, Process and limitations of planning.
Communication – Concept, types and process, barriers to communication.
Organization – Departmentation, types of organization, line, staff and functional organization.
Staffing – Recruitment, selection procedure, training methods, performance appraisal.
Motivation – Meaning and importance, Financial and non-financial incentives.
Leadership ;styles, traits, theories,
Coordination – Meaning, importance and methods.
Decision making – Meaning process and importance.
Control – Meaning and importance, relationship with planning, Process & techniques of control.

Paper – II: Business Environment

Business Environment: Concept, importance, components, micro and macro environment,internal environment.
Economic Trends (overview) : Income; Savings and investment; industry; Trade and balance of payments, Money; Finance; Prices.
Problems of Growth: Unemployment; Poverty; Regional imbalances; Social injustices; Inflation; Parallel economy; Industrial sickness.
Role of Government: Monetary and fiscal policy; Industrial policy; Industrial licensing, Privatization, Liberalisation and Globalisation; Devaluation; Export-Import Policy; Regulation of foreign investment; Collaborations in the light of recent changes.
The Current Five Year Plan: Major policies; Resource allocation.
The Consumer Protection Act 1986: Basic Concepts: Consumer, goods, service, defects in goods, deficiency in service, Grievance redressal machinery.
Foreign Exchange Management Act 2000: Basic Concepts and overview of major provisions.
International environment:trends in world trade and problems faced by developing countries;trends in foreign trade and economic growth.
International economic grouping: GATT,WTO,UNCTAD,WORLD BANK, IMF ,counter trade
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Syllabus for Group – II: Accounting Group

Paper – I: Financial Accounting

Nature of financial statements, Accounting concepts and conventions.
Accounts of Insurance companies(as per revised proforma)
Double accounting system.
Accounts of Banking Companies – Accounting requirements of banking companies. The classification of Book Debts, Profit & Loss Account and Balance Sheet of Banking companies.
Departmental and Branch Accounts – Preparation of departmental accounts-allocation of expenses. Preparation of Accounts of branches keeping incomplete records, Account of independent branches maintaining complete records,stock and debtors method; Foreign branches; Inter-branches transactions.
Insolvency accounts of sole trader and partnership firms-statements of affairs and deficiency account.
Hire purchase account(including problems of default in hire purchase, H P trading A/c,goods of small value, stock and debtors method of branch), Instalment payment system.
Royalty accounts.
Partnership Accounts: Fundamentals (including treatment of goodwill as per AS10 revised), Admission of a Partner, Retirement and Death of a Partner, Dissolution of Partnership including Insolvency.

Paper – II: Business Statistics

Introduction: Nature, scope, importance and limitations of statistics, Misuse of statistics.
Statistical Investigation: Collection and classification of data, planning a statistical investigation, questionnaire, methods of collecting primary and secondary data, Methods and principle of sampling. Methods of classification and tabulation.
Diagrammatic and Graphic Presentation: Location of median, quartiles and mode graphically; one and two dimensional diagrams.
Statistical Average: Uses, limitation and calculations of various averages, Mean, Mode, Median, Partition Values, Geometrical and Harmonic Mean.
Dispersion and Skewness: Various measures.
Correlation and Regression analysis: Simple correlation, scatter diagram, methods of computing correlation, Karl Pearson and rank correlation, Standard error and probable error. Regression analysis, Regression coefficients,
Index Number: Fixed base and chain base, base shifting, weighted index numbers, consumer price Index no., Fisher’s Index, tests of reversibility.
Analysis of time series: Meaning, components of time series, measurements of trend.
Indian Statistics: National income, population census, statistics relating to agriculture, statistical organizations at the centre and in Uttaranchal.
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Syllabus for Group – III: Business Economics and Legal Aspects of Business

Paper – I: Business Economics

Introduction: Definition and nature of economics, Scope and methodology of economics, Micro and macro economics.
Consumption: Measurements of Utility, Law of Diminishing Marginal Utility, Law of Equi-marginal Utility.
Law of Demand: Demand Schedules and Curves, Elasticity of Demand, methods of measurement of elasticity of demand, measurement of cross elasticity, Law of Supply ,Measurement of Elasticity of Supply, ,
Consumer’s surplus, Study of Consumer Behaviour through indifference curve technique.
Production: The Factors of Production and their characteristics, Factors affecting productivity of labour and capital, Theories of Population. Law of variable proportion, The laws of return, economy of scale, law of return to scale, different concepts of cost of production. SAC curve, LAC curve ,
Exchange: The theory of exchange, Definition and extent of market, Determination of price under conditions of perfect competition, imperfect competition and monopoly. Effect of monopoly in economic life, monopolistic competion, oligopoly,
Theories of distribution, marginal productivity theory of distribution
Concept and theories of profit and wages

Paper – II: Business Laws

The Indian Contract Act, 1872: Nature of contract: Classification; Offer and acceptance; Capacity of parties to contract; Free consent; Consideration Legality of object; Agreement declared void; Performance of contract; Discharge of contract; Remedies for breach of contract. Special Contracts; Indemnity; Guarantee; Bailment and pledge; Agency.
The Sale of Goods Act, 1930. Formation of contracts of sale; Goods and their classification, price; Conditions and warranties; Transfer of property in goods; Performance of the contract of sale; Unpaid seller and his rights, sale by auction; Hire – purchase agreement.
The Negotiable Instrument Act, 1881: Definition of negotiable instruments; Features; Promissory note; Bill of Exchange, Cheque; Holder and holder in due course; Crossing of a cheque, Types of crossing, Negotiation, Dishonour and discharge of negotiable instruments.
The Partnership Act, 1932 and Limited Liability Partnership Rules.

Syllabus for Group IV – Computerized Accounting

Paper – I: Financial Accounting

Nature of financial statements, Accounting concepts and conventions.
Accounts of Insurance Companies(as per revised proforma).
Double accounting system.
Accounts of Banking Companies – Accounting requirements of Banking companies. The classification of Book Debts, Profit & Loss Account and Balance Sheet of Banking companies.
Departmental and Branch Accounts – Preparation of departmental accounts-allocation of expenses. Preparation of Accounts of branches keeping incomplete records, Account of independent branches maintaining complete records, stock and debtors method; Foreign branches; Inter-branches transactions.
Insolvency accounts of sole trader and partnership firms-statements of affairs and deficiency account.
Hire purchase accounts (including problems of default, hirepurchase trading A/c,goods of small value, stock and debtors method), Instalment payment system.
Royalty accounts.
Partnership Accounts: Fundamentals (including treatment of goodwill as per revised AS10), Admission of a Partner, Retirement and Death of a Partner, Dissolution of Partnership including Insolvency.

Paper – II: Computerized Financial Accounting

Computer Fundamentals Brief History, Hardware and Software, Classification of Computer introduction to different computer languages, Memory Concepts, Operating System and its types, Elementary idea of MS-DOS and Window operating system.
Treatment of Data and Basic Statistical Analysis: Mean mode median and hypothesis testing (t test and x2 test) on Computer.
Tally and its basics.
Basic rules of journal entries, ledgers, trial balance and final accounts.