.AccountsandFinance DSC 2023 24
.AccountsandFinance DSC 2023 24
Board of Studies
in
Accounts and Applied Statistics
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
I hereby certify that the documents attached are the Bonafide copies of the
Curriculum of B.Com. (Honors/Research) in Accounts and Finance
Programme to be effective from the Academic Year 2023-24.
Date: 07/07/2023
Place: Latur
(Dr. P. R. Rodiya)
Chairperson
Board of Studies in
Accounts and Applied Statistics
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
i.
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Members of Board of Studies in the Subject Accounts and Applied Statistics
Under the Faculty of Commerce
Sr.
Name Designation In position
No.
Dr. P. R. Rodiya
1 Asst. Prof., Department of Commerce, Chairperson HoD
Rajarshi Shahu Mahavidyalaya (Autonomous), Latur
Prof. Dr. Sanjay Agrawal
2 Member V.C. Nominee
Professor, Toshniwal Mahavidylaya, Sengaon, Hingoli
Dr. Indrajeet Bhagat
Academic
3 Asso. Prof., Yashwantrao Chavan Mahavidyalaya, Member
Council Nominee
Ambejigai
Expert from
Dr. Sanjay Aswale
4 Member outside for
Professor, Shivaji college, Omerga
Special Course
Expert from
Mr. Rahul Bulani
5 Member outside for
Director, Catalist Group, Latur
Special Course
Shri Tukaram Patil, Expert from
6 Member
Manager, Dwarkadas Shamkumar Group Industry
Dr. Naresh Pinamkar
7 Asst. Prof. Dept. of Commerce, Maharshtra Mahavidyalya, Member P.G. Alumni
Nilanga, Latur
Dr. P. S. Trimukhe
Member from
8 Asso. Prof., Department of Commerce, Rajarshi Shahu Member
same Faculty
Mahavidyalaya, Latur
Dr. V. D. Dhumal
Member from
9 Asst. Prof, Department of Commerce, Rajarshi Shahu Member
same Faculty
Mahavidyalaya, Latur
Ms. S. N. Bagwan
Member from
10 Asst. Prof, Department of Commerce, Rajarshi Shahu Member
same Faculty
Mahavidyalaya, Latur
Ms A. D. Sawalsure
Member from
11 Asst. Prof, Department of Commerce, Rajarshi Shahu Member
same Faculty
Mahavidyalaya, Latur
ii.
From the Desk of the Chairperson…
We are confident that our current curriculum has enabled the overall development of
budding Accountants, Financial Advisors, Bankers, Managers to come up with the expectations
of the corporate world. The curriculum is taught by a distinguished faculty combining academic
excellence and real-world experience with dedication and commitment. The efforts have been
made to integrate use of recent technology and use of MOOCs to assist teaching-learning pro-
cess. This framework offers flexibility and innovation in syllabi designing and in methods
adopted for teaching-learning process and learning assessment. This new syllabus has been
iii.
prepared keeping in view the unique requirement of B. Com. (Honors) for Commerce students.
The contents of the syllabi have been drawn to accommodate the widening horizons of the
Commerce and Management discipline and reflect the changing needs of the students. The
semester wise course distribution and detailed syllabus for each course is appended with a list
of suggested references. These courses offer skills to pursue research and teaching in the field
of Commerce and Management and thus would produce best minds to meet the demands of
society.
The major objective of this curriculum is to elevate the subject knowledge of the
students, making them critical thinkers and able to solve problems and issues related to
Commerce and Management rationally and efficiently.
(Dr. P. R. Rodiya)
Chairperson
Board of Studies in
Accounts and Applied Statistics
iv.
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Index
2 Abbreviations 2
4 UG Program Outcomes 4
11 Examination Framework 17
v.
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Faculty of Commerce
Structure for Four Year Multidisciplinary Undergraduate Degree Programme in
B.Com. in Accounts and Finance Multiple Entry and Exit (In accordance with NEP-
2020)
Year Major VSC/ Credit
AEC/ OJT,FP,CEP, Cum./Cr.
& Sem Minor GE/OE SEC per
DSC DSE VEC RP per exit
Level (VSEC) Sem.
1 2 3 4 5 6 7 8 9 10
I DSC I: NA NA GE-I: VSC-I: AEC-I CC-I: 02 Cr. 22
04 Cr. 04 Cr. 02 Cr. MIL: (NSS, NCC,
DSC II: SEC-I: 02 Cr. Sports,
04 Cr. 02 Cr. VEC-I: Cultural)/
02 Cr. CEP-I: 02
Cr.
(SES-I)/
OJT: 02 Cr. /
Mini Project: 44 Cr.
02 Cr. UG
II DSCIII: NA NA GE-II: VSC-II: AEC- CC-II: 02 Cr. 22 Certificat
I
04 Cr. 04 Cr. 02 Cr. II (NSS, NCC, e
4.5
DSC SEC-II: MIL: Sports,
IV: 04 02 Cr. 02 Cr. Cultural)/
Cr. VEC- CEP-II: 02
(IKS) II: 02 Cr.
Cr. (SES-II)/
OJT: 02 Cr. /
Mini Project:
02 Cr.
Cum. 16 - - 08 04+04= 04+02 04 44
Cr. 08 +02=0
8
Exit Option: Award of UG Certificate in Major with 44 Credits and Additional 04 Credits Core NSQF
Course/Internship or continue with Major and Minor
1
Abbreviations:
1. DSC : Discipline Specific Core (Major)
2
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Department of Commerce
B.Com. (Honors/Research) in Accounts and Finance
Year &
Semester Course Code Course Title Credits No. of Hrs.
Level
101AAF1101 Financial Accounting I 04 60
(DSC-I)
101AAF1102 Business Statistics 04 60
(DSC-II)
GE-I From Basket 04 60
101AAF1501 Non-Banking Financial 02 30
I (VSC-I) Corporation
3
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Faculty of Commerce
4
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Programme Specific Outcomes (PSOs) for B.Com. in Accounts and Finance
(Honors/Research)
PSO No. Upon completion of this programme the students will be able to
PSO 1 Instruct to acquaint Business development proficiency among the students so
that they should be able to start their own business.
PSO 2 Help to understand the business world and its elements associated to it.
PSO 3 Educate students about how to plan, organize, leadership, motivation and
decision making in the business operation.
PSO 4 Develop students to learn, the reasons associated with product, Price, Place &
Promotion and why there is a need to persuade to reach to customer.
PSO 5 Initiate to understand the need and importance of accounting in business and it
communicates business condition of a firm.
PSO 6 Help to track revenue & expenditure, ensure statutory compliance and provides
management, investor, stake holders & government with Quantitative and
Qualitative information for various business decision making.
PSO 7 Help to know the overall functioning of insurance sector and regulation by
IRDA.
PSO 8 Demonstrate leadership qualities required to lead the diverse teams & small
grips to achieve the common goals of the organization.
5
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Department of Commerce
Course Type: DSC-I
Course Title: Financial Accounting I
Course Code: 101AAF1101 Max. Marks: 100
Credits: 04 Lectures: 60 Hrs.
___________________________________________________________________________
Learning Objectives:
LO1. To familiarize the students with basic terms in accountancy and journal and ledger
preparation.
LO2. To acquaint the students with the accounting for consignment.
LO3. To aware and enable the students with the hire purchase system.
LO4. To familiar students with final accounts of cooperative societies.
Course Outcomes:
CO1. Understand the basic accounting concepts and maintaining account records.
CO2. Prepare the accounting for consignment in the books of consignor and consignee.
CO3. Recognize the importance of hire purchase system.
CO4. Draft final accounts for Co-operative Societies.
___________________________________________________________________________
6
Unit No. Title of Unit & Contents Hrs.
III Hire Purchase System 14
1. . Meaning and Need of Hire Purchase System
2. Accounting of Hire Purchase transactions
3. Journal entries in the books of Hire Purchaser and Hire
Vendor
4. Ledger posting in the books of Hire Purchaser and Hire
Vendor
Unit Outcomes:
CO1. Do accounting for Hire Purchase System
CO2. Prepare journal and ledger for Hire Purchaser and Hire
Vendor
IV Accounts of Co-operative Societies 15
1. Meaning and Need of Co-operative Societies
2. Distinction between Consumers’ Societies and Credit
Societies
3. Preparation of Final Accounts of Co-operative Societies
4. Practical Problems
Unit Outcomes:
CO1. Understand the need and concept of Co-operative Societies
CO2. Draft final accounts for Co-operative Societies
Learning Resources:
1. Ready Referencer on Accounting, CA G. Sekar, CA B..Saravana Prasath, Commercial
Law Publishers (India), Pvt. Ltd., 2022
2. A new approach to Accountancy, H.R. Kotalwar, A new approach to Accountancy Vol
III, Discovery Publishers, Latur. 2007
3. Fundamentals of Accounting, P.C.Tulsian, , Tata McGraw Hill Publishing Company
Ltd., Noida. 2015
4. Advanced Accountancy, Jain and Narang, Himalaya Publishing House. 2018
5. The International Journal of Accounting, ISSN 1094-4060
6. Journal of Accounting and Economics, Impact Factor 7.293
7. https://www.investopedia.com/terms/h/hire-purchase.asp
8. https://kb.icai.org/pdfs/PDFFile5b28bdcfe1c309.30940167.pdf
9. https://www.wallstreetmojo.com/consignment-
accounting/#:~:text=Consignment%20accounting%20is%20a%20type,goods%20is%20c
alled%20the%20consignor.
10. https://www.accounting.com/resources/basic-accounting-terms/
11. https://www.caclubindia.com/articles/consignment-43080.asp
12.https://www.tutorialspoint.com/financial_accounting/financial_accounting_cooperative_
societies.htm
7
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Department of Commerce
Course Type: DSC-II
Course Title: Business Statistics
Course Code: 101AAF1102 Max. Marks: 100
Credits: 04 Lectures: 60 Hrs.
___________________________________________________________________________
Learning Objectives:
LO 1. To familiarize students with the concept of Statistics, Sources of data, and Classifica-
tion of data.
LO2. To enrich students for presentation of statistical data with diagrams and Graphs.
LO3. To understand the Techniques of Measures of Central Tendencies i.e. Mean, Median
and Mode.
LO4. To understand the Techniques of Measures of Dispersion i.e. Range, Standard Devia-
tion and Quartile Deviation
Course Outcomes:
CO1. Analyzes statistical data by the use of tabulation and classification techniques
CO2. Presents statistical data using diagrams and graphs
CO3. Analyses statistical data using measures of central tendency
CO4. Uses Techniques of dispersion for decision making
CO5. Identify the characteristics of studied statistical tools and techniques
Unit Outcomes:
UO1. Understand the use of statistics in different fields
UO2. Analyzes Statistical data by the use of tabulation and
classification Techniques
8
Unit No. Title of Unit & Contents Hrs.
3. Introduction and Importance of Graphical Presentation
4. Types of Graphs–Frequency Curve, Frequency Polygon,
Histogram and Ogive Curve.
Unit Outcomes:
UO1. Understand the use of Diagrams & Graphs
UO2. Presents statistical data using diagrams and graphs
III Measures of Central Tendencies 16
1. Meaning of Mean, Median and Mode
2. Merits and demerits of Mean, Median and Mode.
3. Calculation of Mean, Median and Mode for Ungrouped and
Grouped Frequency Distribution.
Unit Outcomes:
UO1. Understand the use of Measures of Central Tendencies for
different purpose
UO2. Analyses statistical data using measures of central tendency
IV Measures of Dispersion 15
1. Meaning, Merits and Demerits of Measures of Dispersion.
2. Types of measures of Dispersion
3. Problems on Range and Quartile Deviation
4. Standard Deviation and its Co-efficient, Co-efficient of vari-
ation and Variance.
Unit Outcomes:
UO1. Understand the use of Measures of dispersion
UO2. Uses Techniques of dispersion for decision making
Learning Resources:
1. Statistical Methods, S.P. Gupta, Sultan Chand & Sons, New Delhi, 2015.
2. Statistical Methods, C.B. Gupta Vikas Publication House, New Delhi, 2012.
3. Fundamentals of Statistics, S.C. Gupta Himalaya Publishing House, Mumbai, 2010.
4. Business Mathematics and Statistics, Sanjay N Aswale, ChinmayaPrakashan Au-
rangabad, 2009.
5. Business Statistics, P R Winn, Newyork A Collier Macmillan Publishing, 2001.
6. Business Mathematics & Statistics, N G Khandgave, Prashant Prakashan, Udgir,
2009.
7. Business Mathematics and Statistics, P T Bhosle, ChinmayaPrakashan, Aurangabad,
2015.
8. Business Mathematics and Statistics, R.K. Ghosh, New Central Book Agency, Cul-
cutta 2012.
9. https://www.ascdegreecollege.ac.in/wp-content/uploads/2020/12/Business-Statistics-
by-Gupta.pdf
10. https://www.dcpehvpm.org/E-Content/Stat/FUNDAMENTAL%20OF%20 MATHE-
MATICAL %20 STATISTICS-S%20C%20GUPTA%20&%20V%20K%20KA-
POOR.pdf
11. https://icmai.in/upload/Students/Syllabus-2012/Study_Material_New/Foundation-Pa-
per4-Revised.pdf
9
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Department of Commerce
Course Type: VSC-I
Course Title: Non-Banking Financial Companies
Course Code: 101AAF1501 Max. Marks: 100
Credits: 02 Lectures:30Hrs
___________________________________________________________________________
Learning Objectives:
10
5. Guidelines of RBI to be followed by NBFC
Unit Outcomes:
UO1 Understand NBFC incorporation and available Financial
resources for NBFC
UO2 Recognizes various guidelines given by RBI for NBFC.
Learning Resources
1. Indian Financial System, Niti Bhasin, New Century Publications, New Delhi, India July
2014
2. Indian Financial System edited by A K Bhatia, Black Prints Edition, 2021
3. Indian Financial System by H R Machiraju, Vikas Publishing House Private Ltd, 2010
4. Banks and Institutional Management by Vasant Desai Himalaya Publishing House, 2006
5. Handbook of Non-Banking Financial Companies by Dr. Rajeev Babel, 2020
6. https://www.nelito.com/blog/the-top-10-nbfcs-in-india.html
7..https://www.rbi.org.in/commonman/english/scripts/FAQs.aspx?Id=1167#:~:text=A%20No
n%2DBanking%20Financial%20Company%20(NBFC)%20is%20a%20company,leasing%
2C%20hire%2Dpurchase%2C%20insurance
8.. https://en.wikipedia.org/wiki/NBFC_and_MFI_in_India
9.. https://www.indiabudget.gov.in/budget_archive/es98-99/chap35.pdf
10.https://www.indianjournals.com/ijor.aspx?target=ijor:ijmie&volume=8&issue=10&article
=00
11
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
UG First Year
Basket I: Generic/Open Elective (GE/OE)
(GEs offered to the Commerce and Management students in Sem.-I)
Sr. BoS Proposing Code Course Title Credits Hrs.
No. GE/OE
1 English 101ENG1401 Business Communication 04 60
& Grammar
2 Computer Science 101COS1401 Fundamentals of 04 60
Computers
3 Information 101COA1401 04 60
Web Designing
Technology
4 Marathi 101MAR1401 स्पर्धापरीक्षधआणिमरधठीभधषध 04 60
5 Mathematics 101MAT1401 Fundamentals of 04 60
Mathematics
6 Political Science 101POL1401 Human Rights 04 60
7 Biotechnology 101BIO1401 Nutrition, Health and 04 60
Hygiene
8 Information 101COM1401 04 60
MS-Office
Technology
9 Music 101MUS1401 Indian Vocal Classical & 04 60
Light Music
10 NCC Studies 101NCC1401 Introduction to NCC 04 60
11 Sports 101SPO1401 Counseling and 04 60
Psychotherapy
12
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
UG First Year
Basket II: Skill Enhancement Courses (SEC)
(SEC offered to the Commerce and Management students in Sem.-I)
Sr.
BoS Proposing SEC Code Course Title Credits Hrs.
No.
1 Commerce 101MAE1601 Office Management 02 30
Data Analysis and Computer
2 Computer Science 101COS1601 Application 02 30-45
Note: Student can choose any one SEC from the basket
13
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
UG First Year
Basket III: Ability Enhancement Courses (AEC)
(AEC offered to the Commerce students in Sem.-I)
Sr. BoS Proposing Code Course Title Credits Hrs.
No. AEC
1 Marathi 101MAR7101 भधणषक कौशल्य भधग – १ 02 30
Note: Student can choose any one AEC from the basket.
14
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
UG First Year
Extra Credit Activities
Sr. Course Title Course Credits Hours
No. Code T/P
1 MOOCs Min. of 02 credits Min. of 30 Hrs.
2 Certificate Courses Min. of 02 credits Min. of 30 Hrs.
3 IIT Spoken English Min. of 02 credits Min. of 30 Hrs.
Courses
Guidelines:
Extra -academic activities
1. All extra credits claimed under this heading will require sufficient academic input/ con-
tribution from the students concerned.
2. Maximum 04 extra credits in each academic year will be allotted.
3. These extra academic activity credits will not be considered for calculation of
SGPA/CGPA but will be indicated on the grade card.
Additional Credits for Online Courses:
1. Courses only from SWAYAM and NPTEL platform are eligible for claiming credits.
2. Students should get the consent from the concerned subject Teacher/Mentor/Vice Prin-
cipal and Principal prior to starting of the course.
3. Students who complete such online courses for additional credits will be exam-
ined/verified by the concerned mentor/internal faculty member before awarding cred-
its.
4. Credit allotted to the course by SWAYAM and NPTEL platform will be considered as
it is.
Additional Credits for Other Academic Activities:
1. One credit for presentation and publication of paper in International/National/State
level seminars/workshops.
2. One credit for measurable research work undertaken and field trips amounting to 30
hours of recorded work.
3. One credit for creating models in sponsored exhibitions/other exhibits, which are ap-
proved by the concerned department.
4. One credit for any voluntary social service/Nation building exercise which is in col-
laboration with the outreach center, equivalent to 30 hours
15
5. All these credits must be approved by the College Committee.
16
Rajarshi Shahu Mahavidyalaya, Latur
(Autonomous)
Examination Framework
Theory:
40% Continuous Assessment Tests (CATs) and 60% Semester End Examination (SEE)
Practical:
50% Continuous Assessment Tests (CATs) and 50% Semester End Examination (SEE)
Best
Scored
Course CAT & Mid Term CAT
Marks CAT & SEE Total
Theory Practical
Mid
Term
3 4
1 2 Att. CAT Mid CAT Att. CAT 5 6 5+6
I Term II
DSC/DSE/ 100 10 10 20 10 - - 40 60 100
GE/OE/Minor
DSC 75 05 10 15 10 - - 30 45 75
Lab 50 - - - - 05 20 - 25 50
Course/AIPC/
OJT/FP
VSC/SEC/ 50 05 05 10 05 - - 20 30 50
AEC/VEC/CC
Note:
1. All Internal Exams are compulsory
2. Out of 02 CATs best score will be considered
3. Mid Term Exam will be conducted by the Exam Section
4. Mid Term Exam is of Objective nature (MCQ)
5. Semester End Exam is of descriptive in nature (Long & Short Answer)
6. CAT Practical (20 Marks): Lab Journal (Record Book) 10 Marks, Overall
Performance 10 Marks
17