UNIVERSITY OF RAJASTAHN

JAIPUR
SYLLABUS
B.COM (Hons.) Part-III
Examination 2024
Scheme of Examination:

The number of papers and the maximum marks for each paper together with the minimum
marks required for pass are shown against each subject separately it will be necessary for a
candidate to pass in the theory part as well as practical part of a subject/paper, wherever
prescribed, separately, classification of successful candidates shall be as follows:

First Division 60% Of the aggregate marks prescribed at (a) part-I Examination,
Second Division 48% (b) part II Examination, (c) part III Examination taken together

All the rest will be declared to have passed the examination if they obtain the minimum pass
mark in each subject viz. 36% No division shall be awarded at the part I and the part II
Examination.

There will be five question in all the candidate will require to attempt all the question
selection one question form each unit with an internal choice (either/or)

Accountancy & Business Statistics

B.Com. Hons. ( Part-III - Examination

Paper –I THEORY AND PRACTICE OF AUDITION

Paper-II MANAGEMENT ACCOUNTING

Optional paper -1 TAX PLANNING

Optional paper -2 GOODS AND SERVICE TAX (GST)

Optional paper -3 COST AND MANAGEMENT AUDIT

Optional paper -4 OPERATION RESEARCH AND QUANTITATIVE TECHNIQUES

Optional paper -5 COST ANALYSIS AND COST CONTROL

Optional paper -6 COMPUTERRIZED ACCOUNTINT (Theory- 50 Marks and practical 50 Marks)

Only for Regular Students

Paper –V FUNCTINAL MANAGEMENT (Subsidiary paper of Bus. Admin.)

Paper-VI RURAL DEVELOPMENT AND COOPERATION (Subsidiary paper of EAFM.)

B.Com Part-III (Hons. Course) ABST

 Paper –I
THEORY AND PRACTICE AUDITING
TIME: 3 hour Max. Marks -
100
Min Marks 40

Note: - There will be 5 questions in all the candidate will require to attempt all the questions
selecting one question form each unit with an internal choice.
Unit-I

Auditing: Meaning Objects, Fraud and Errors, Relationship between Book-Keeping, Accounting
and Auditing, Elementary Knowledge of Standards on Auditing Practices, Type of Audit, Internal
Control Measures, Audit Programme.

Unit-II

Vouching, Verification and Valuation of Assets and Liabilities (Including Practical Verification),
Company Auditor: Appointment, Removal and Remuneration.

Unit-III

Company Auditor: Audit and Auditor (brief knowledge of sections 139 to 148 of companies Act,
2013), Rights, Duties and Liabilities, Company Audit, Audit Report and Certificates.

Unit-IV

Investigation Meaning Nature, Importance, Objectives and Investigation on behalf of an

Intending purchaser, Special points regarding in Different Audits: Educational Institutions. Club
and Charitable Investigations.

Unit-V

Audit of Accounts of Private Concerns and Partnership Firms. Cost Audit: Aspects, Objects,
Advantages Cost Audit in Practice and Cost Audit under Indian Companies Act 2013. EDP Audit:
Meaning, Scope, Importance, Types and Various Activities of Data Processing and Approaches
to EDP Systems of Audit.

Books Recommended:

1. Jain, Khandelwal Pareek: Auditing (Hindi and English)

2. C.P. Jain &H.S. Khandelwal : Auditing (Hindi and English)
3. T.R. Sharma: Auditing
 B.Com. Part-III (Hons. Course) ABST
Paper-II MANAGEMENT ACCOUNTING

TIME: 3 hour Max. Marks-100

Min. Marks 40

Note: There will be five questions in all. The candidate will require to attempt all the questions selecting
one question from each unit with an internal choice (either/or),
`Unit-I

Introduction: Meaning and Concept of Management Accounting, Relationship of Management

Accounting with Cost Accounting and Financial Accounting, Scope of Management Accounting,
Functions of Management Accountant.

Unit-II

Capital Structure and Leverage: Meaning and Concept of Capital Structure, Determinants of Capital
Structure, Optimum Capital Structure, Capital Structure Theories, EBIT-EBS Analysis, Point of
Indifference, Meaning and Concept of Leverage-Financial, Operating and Combined Leverage. Financing
Decisions Based on Capital Structure and Leverages.

Unit-III

Working Capital Management Meaning and Concept of Working Capital, Types of working Capital,
Factors Affecting working Capital Requirement, Significance of Working Capital, Consequences of Excess
and Inadequate working Capital Estimation of working capital Requirement and Salient Features of
Tandon Committee.

Unit-IV

Ratio Analysis as Technique of Analysis of Financial Statements Liquidity Ratios, Activity Ratios, Leverage
Ratios, Profitability Ratios and Market Value Ratios and Cash Flow Statement (AS-3)

Unit-V

Cost of Capital and Capital Expenditure Decisions

Note: The candidate shall be permitted to use battery operated pocket calculator that should not have
more 12 digits, 6 functions and 2 memories and should be noiseless and cordless.

Books Recommended:
1. BattyJ. Management Accounting
2. Manmohan & Goyal: Management Accounting
3. Agarwal & Agarwal: Management Accounting
 B.Com. Part-III (Hons. Course)
Optional Paper-1
TAX PLANNING
TIME: 3 Hour Max. Marks-100
Min. Marks 40

Note: There will be five questions in all. The candidate will require to attempt all the questions selecting
one question from each unit with an internal choice (either/or).
Unit-I

Tax Planning and Tax Management, Concept of Income and Problems of Tax Planning, Tax Planning &
Residential Status and Tax Planning for Employees Remuneration.

Unit-II

Capital Gain & Tax Planning, set off and carry Forward of Losses and Tax Planning with Investments.

Unit-III

Tax Planning and Form of Organizations, Diversion of Income and Tax Planning.

Unit-IV

Tax Planning for Industrial Development and Financial Management

Unit-V

Tax Planning for Specific Managerial Decisions and Investment Decisions

Note: The candidate shall be permitted to use battery operated pocket calculator that should not have
more 12 digits, 6 functions and 2 memories and should be noiseless and cordless.

Books Recommended:

1. N.K. Sharma: Tax Planning, RBD, Jaipur (Hindi)

2. Singhania V..K.: Direct Taxes Law and Practice
3. R.N.Lakhotiya Tax Management
4. H.P. Raina: Corporate Taxation - A Handbook
5. Shah C.K.: Tax Planning, RBD, Jaipur
6. Patel and Choudhary: Tax Planning (Hindi & English)

5
 B.Com. Part-III (Hons. Course)
Optional Paper-II
GOODS AND SERVICE TAX
TIME: 3 Hour
Min. Marks 40
Max. Marks-100
Unit-1
Introduction of GST, IGST Act, 2017. Definition, Benefits, Constitutional Aspects and Legal
Framework of GST Including CGST, IGST, SGST and UTGST.
Unit-II
Identification of Nature of Supply- Inter State and Intra State Supply, Composite and Mixed
Supply, Continuous Supply and Zero Rated Supply, Taxable and Non- taxable Supply,
Exemptions, Composite Scheme of GST, Applicable Rates of GST.
Unit-III
Concept Relating to Input Tax Credit and Computation of Input Tax Credit.
Unit-IV
Procedure of Registration Under GST, Maintenance of Books and Records, Filling of Returns,
Computation of GST, Payment of Tax, Reverse Charge, Refund of Tax..
Unit-V
Administration of GST Regime, Assessment, Demand and Recovery, Inspection, Search, Seizure,
Provisions with Respect to offences and Penalties.
Books Recommended:
1. Nitya tax associates: Basics of GST, Taxman, Delhi.
2. Dr. Harsh Vardhan:Goods& Service Tax, Bharat Publication, Delhi
3. Shah and Mangal: Goods and Service Tax, RBD, Jaipur
4. Goods and Service Tax: P.C. Publications, Jaipur.
5. Bangar and Bangar :Beginor's guide to GST, Aadhya Publication, Allahabad.

6
 B.Com. Part-III (Hons. Course)
Optional Paper-III
COST AND MANAGEMENT AUDIT
TIME: 3 Hour Max. Marks-100
Min. Marks 40

Note: There will be five question in all. The candidate will require to attempt all the
questions selecting one question from each unit with an internal choice (either/or)
Unit-I
Cost Audit, Meaning, Evolution, Scope, Aspects, Objects, Nature, Advantages, Difference
between Statutory Audit and Cost Audit, Application of Cost Accounting Standards, Cost
Auditor and Professional Ethics
Unit-II
Cost Audit Programme, Cost Accounting Records Rules, Verification of Cost Records and
Reports
Unit-III
Cost Audit Report and its Review, Cost Audit leading to other services: Productivity, Energy,
Inventory, Environmental Pollution Control and Corporate Service, Peer Review.
Unit-IV
Management Audit: Meaning, Need, Difference between Statutory Audit and Management
Audit, Purpose/objects, Scope, Aspects, Techniques and Procedures of Management Audit,
Review of Management Functions: Production, Distribution, Development, Personnel and
Industrial Relations, Research and Development, Cost Accounting and Finance and General
Management Functions.
Unit-V
Review of Purchasing Operations, Review of Manufacturing Operations, Appraisal of
Management Decisions, Corporate Social Audit.
Books Recommended:
1. Chaudhary D: Management Audit and Cost Audit,
2. Ramanathan: Cost and Management Audit,
3. Rose T.G: Management Audit
4. Kamal Gupta: Contemporary Audit
5. Saxsena&Vasisth: Cost & Management Audit

7
 B.Com. Part III (Hona. Course)
Optional Paper 4
OPERATIONS RESEARCH AND QUANTITATIVE TECHNIQUES
Unit-1
panking (iGrupni and Samplev Methods, Concept of Dual.

Unit-II

petto and Assignmen Models

Unit-III

ames Theory Two persons zero-sum game: Pure and Mixed Strategy, Rule of Dominance and Qusuing
theery: Single Chann nhiems

Unit-IV

ecisuun Theory: Risk and uncertainty conditions, The Bayesian deciaion theory, Decision tree analysis.
Simulation Techniques. etwork Analysis-PERT and CPM, Crashing.

Unit-V

8
 Optional Paper-V
COST ANALYSIS AND COST CONTROL
TIME: 3 Hour Max. Marks-100
Min. Marks 40
Note: There will be five questions in all. The candidate will require to attempt all the
questions selecting one question from each unit with an internal choice (either/or).
Unit-1
Objectives of Cost accountancy. Techniques of Cost accounting, cost control and decision
making preparation of cost reports. Productivity accounting: Ratio analysis to measure
overall as well as factorial productivity.
Unit-II
Employees Cost Analysis: Payment of salaries compensation and bonus to managerial
personnel including directors: profit sharing plans to executives, cost analysis for labour and
executives, turnover, recruitment, Training and development, employees, welfare and fringe
benefits.
Meaning, concept and difference between cost reduction, cost control and value analysis.
Unit-III
Statistical and OR application for cost control in certainty, uncertainty and risk, Expected
value of perfect information. BEP under risk and uncertainty. Model for inventory stock and
Responsibility accounting and profit centre transfer pricing.
Unit-IV
Budgetary Control: Meaning and concept of budget and budgeting. Classification of budgets.
Advanced budgetary control, zero based budgeting, New cost concepts: Activity Based
Costing, Online Costing, Life Cycle costing, Target Costing and Balance Score Card and Value
Chain Analysis.
Unit-V
Standard Costing Variance analysis related to material, labor, overhead, sales and profit
variances.
Note: The candidate shall be permitted to use battery operated pocket calculator that
should not have more 12 digits, 6 functions and 2 memories and should be noiseless and
cordless.
Books Recommended:
1. Maheshwari and Mittal Cost Accounting, Manager Book Depot, Delhi, (Hindi& English)
2. Prasad N.K.: Principal and practice of Cost Accounting
3. Bhat, B.K. :Cost Accounting: Methods and Problems
4. Saxena and Vashistha: Advanced Cost Accounts (Sultan Chad &Sons)
5. Ashish K. Bhattacharya: Principal and Practice of Cost Accounting (Wheeler Publishers)
6. RatanamP.V.; Costing Adviser(Kitab Mahal)
7. Oswal, Mangal and Bidawat: Cost Analysis and Cost Control (Hind i& English)
8. Ravi M. Cost Accounting Taxman Publication, New Delhi

9
 Optional Paper - VI
COMPUTERIZED ACCOUNTING
(Theory-50 Marks and Practical- 50 Marks, only for Regular Students)
Unit-1
Basics of Accounting: Introduction, Double Entry System of Book-Keeping, Types of Accounts, Mode of
Accounting. Financial Statements, Manuals Accounting v/s Computerized Accounting, Accounting with
Tally: Introduction, Company Creation, Company Features and Configurations.

Unit-II

Creating Accounting Masters in Tally: List and Charts of Accounts, Creation of Groups and Ledgers,
Display and Alter of Groups and Ledgers, Accounting vouchers, Accounting Voucher Entry. Use of Excel
in Accounting.

Unit-III

Creating Inventory Masters in Tally: Creation of Stock Group, Stock Categories, Units of Measures,
Godowns, Stock Items, Inventory Vouchers, Inventory Voucher Entry of Invoicing, GST Tax
Calculations, Input Tax Credits, GST Returns.

Unit-IV

Financial Report Generation Through Tally, Accounting Through DBMS (Data Base Management
System).

Unit-V

Technological Advantages of Tally: Security Controls, Backup and Restore, Export and Import of Data
& Printing Reports.

Practical

Syllabus will cover above topics. Practical will be conducted by Internal as well as external examiner.
External Examiner Will be Appointed by the University.

Books Recommended:

• Tally, Shridharan, Narmadha Publications.

• Tally, ERP 9 With GST, Tally Education Pvt. Ltd.

10
 Paper -V
Paper - FUNCTIONAL MANAGEMENT
(Subsidiary paper of Bus. Admin.)
Unit -I
Meaning, Scope, Role and Functions of Human Resource Management; Organisation of Personnel
Department; Human Research Planning; Recruitment, Selection, Placement and Induction

Unit -II
Training and Development; Job Analysis, Job Description, Job Enlargement and Job Enrichment;
Performance Appraisal and Merit Rating

Unit-III

Meaning, Evolution, Modern Concept, Scope and Importance of Marketing; Product Planning and
Development, Marketing Research; Channels of Distribution, Pricing Policies and Strategies

Unit-IV

Finance Functions; Scope and Importance of Financial Management; Functions and Role of Financial
Manager; Financial Planning and Capital Structure; Sources of Finance; Working Capital and Its
Sources

Unit --V

Meaning, Nature, Scope and Importance of Production Management; Production Process, Production
Planning and Control; Quality Control, Product Design and Product Research; Meaning, Scope and
Functions of Material Management; Inventory Planning and Control

11
 Books Recommended:

1. Gupta. C.B. : Human Resource Management, Sultan Chand and Sons. New Delhi

2. P. Subba Rao: Essentials of HRM and Industrial Relations

(Himalaya Publishing House)

3. Butta, E.S.: Modern Production Mariagement

4 Dutta, S. K.: Materials Management

5. Gopal Krishanan and Sonderiam: Integrated Material Management

6. Kotler, Keller, Koshy, Jha: Marketing Management (Pearson)

7 शर्मा शर्मा.. सुराणा: मानव संसाधन प्रबन्ध (रमेश बुक डिपो)

8 जी.एस. सुधा: क्रियात्मक प्रबन्ध (रमेश बुक डिपो)

9. भदादा, पोरवाल: विपणन प्रबन्ध के सिद्धान्त एवं व्यवहार (रमेश बुक डिपो)

10 अग्रयाल. अग्रवाल : वित्तीय प्रबन्ध (रमेश बुक डिपो)

11. पोरवाल, सुथार : उत्पादन प्रबन्ध (रमेश बुक डिपो)

12. पोरवाल, सुधार : सामग्री प्रवन्ध के सिद्धान्त एवं व्यवहार (रमेश बुक डिपो)

12
 B. COM(ABST) PART - III
Subsidary Paper - II
Rural Development and Cooperation
Time: 3 hours. Max. Marks: 100
Min. Marks: 36

Unit-I Concept and significance of Rural Development, Strategy of Rural Development;

Current issues.
Rural Development Administration - Rural Development Agencies. Village level. Block
level and District level Administration for Rural Development. District Rural Development
Agencies.

Unit-II Constitutional Provisions regarding Panchayati Raj, 73rd Constitutional

Amendment.
Sailent Features of Rajasthan Panchayati Raj Act., 1994.
Rural Infrastructure Development: Rural Roads, Rural Markets, Electrifications, Water
Supply, Education and health.

Unit-III Rural Development Programmes: Critical study of Rural Development Schemes:

Swarnajayanti Gram Swarojgar Yojana (SGSY), Jawahar Gram Samridhi Yojana (JGSY),
Sampurna Gramin Rojgar Yojana (SGRY), Pradhan Mantri Gram Sadak Yojana (PGSY),
Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), Main Features
and achievement of these schemes.

Unit-IV Programmes related to Tribal Welfare, Drought Prone Area Development, Desert
Development Nature and forest conservation. Woman and child development

Unit-V Concept of Co-operation, Principles of Co-operation, An evaluation of co-operative

principles and modifications therein from time to time. Co-operation v/s Capitalism and
Socialism.
Co-operative credit, marketing, consumers, housing and industrial cooperatives: State and
Co-operation. A study of Rajasthan State Co-operative Bank. (Apex Co-op. Bank) and
RAJFED.

Books Recommended:
1. B.S. Mathur: Co-operation in India
2. R.D. Bedi: Theory History and Practice of Cooperation 3. F.R. Fay: Co-operation at Home
and Abroad.
4. बी.एन. माथ्थुर सहकारिता
5. बी.पी. गुप्ता सहकारिता के सिद्धांत एवं व्यवहार
6. V. Sharcla: The Theory of Co-operation.

13
 B.COM. Part III (Bus. Adm. Hons.)

Paper IX Functional Management

Paper X E-Commerce

Paper XI Insurance

Paper XII Organizational Behaviour

Subsidiary Papers

Paper I Auditing and Management Accounting

Paper II Rural Development and Cooperation

14
 B.COM. Part IIrd (Bus. Adm. Hons.)
Paper IX Functional Management
Unit I
Meaning, Scope, Role and Functions of Human Resource Management, Organisation of
Human Resources Department, Human Resource Planning, Recruitment, Selection,
Placement and Induction.
Unit II
Job Analysis, Job Enlargement and Job Enrichment, Training and Development,
Performance Appraisal and Merit Rating.
Unit III
Marketing-Meaning, Evolution, Modern Concept, Scope and Importance, Product
Planningand Development; Marketing Research; Channels of Distribution; Pricing Policies
and Strategies.
Unit IV
Finance Functions; Importance and Scope of Financial Management; Functions and Role of
Finance Manager; Financial Planning and Capital Structure; Sources of Finance; working
Capital and its Sources.
Unit V
Meaning, Nature, Scope and Importance of Production Management; Production Process,
Production Planning and Control; Quality Control; Product Design and Product Research;
Meaning, Scope and Functions of Materials Control. Management: D's Tais Inventory
Taxing and Control.

15
Books Recommended:

1. Gupta, C.B. Human Resource Management, Sultan Chand and Sons. New Delhi
2. P. Subba Rao: Essentials of HRM and Industrial Relations
(Himalaya Publishing House)
3. Butta, E.S.: Modern Production Management
4. Dutta, S. K.: Materials Management
5. Gopal Krishanan and Sonderiam: Integrated Material Management
6. Kotler, Keller, Koshy, Jha: Marketing Management (Pearson)
7 शर्मा, शर्मा.. सुराणा : मानव संसाधन प्रबन्ध (रमेश बुक डिपो)
8 जी एस. सुधाः क्रियात्मक प्रबन्ध (रमेश बुक डिपो)
9. भदादा, पोरवाल: विपणन प्रबन्ध के सिद्धान्त एवं व्यवहार (रमेश बुक डिपो)
10. अग्रवाल, अग्रवाल: वित्तीय प्रबन्ध (रमेश बुक डिपो)
11. पोरवाल, सुधारः उत्पादन प्रवन्ध (रमेश बुक डिपो)
12. पोरवाल, सुधार: सामग्री प्रवन्ध के सिद्धान्त एवं व्यवहार (रमेश बुक डिपो)

16

Paper X
 E-Commerce

Unit I

Meaning, Characteristics, Origin, Process, Key Drivers of E- Commerce, Benefits, Elements, Traditional
Commerce Vs E-Commerce, Standards, Technologies, Commerce, Barriers to E-Commerce. E-
Commerce Models, Mobile

Unit II:

Internet and E-Commerce, Networking-LAN, WAN, Business Uses of Internet, www, Protocols,
Intranet and Internet, Multimedia Application, Hardware and Software.

Unit III:

Electronic Payment Systems-Methods, Security Issues, Electronic Banking, Electronic Stock Trading.

Unit IV:

Data warehousing, Client-Server Computing, Data Mining, website Management Steps.

Unit V:

ERP Meaning, Functions, SAP Applications, Business Intelligences, Ethics, Security and E-Governance.

Books Recommended:

1. C.S. Rayudu: E-Commerce and E-Business, Himalaya Publishing House.

2. V.D. Dudeja: Information Technology E-Commerce & Business, Commonwealth Publisher, New
Delhi. E-

3. B. Bhasker: Flectronic Consumer Framework Technologies and Applications, Tata McGraw-Hill.

4. Parag Diwan and Sunil Sharma: Electronic Commerce : A Managers Guide to E-Business, Vanity
Books International, New Delhi.

17
 Paper XI
Insurance
Unit:1

Insurance: An Introduction, Risk Management and Insurance, Principles of Insurance Contract, Types
of Insurance Contract.

Unit II:

Fire Insurance, Marine Insurance, Life Insurance, Development of Life Insurance in India.

Unit III:

Life Insurance Corporation of India, Life Insurance Agents, Life Insurance Plans, Life Insurance Selling
and Underwriting.

Unit IV:

Premium Calculation in Life Insurance, Settlement of Claims in Life Insurance, General Insurance, The
General Insurance Corporation of India.

unit v:

Liberalisation and Insurance, The Insurance Act, 1938; The Insurance Regulatory and Development
Authority (IRDA), Prospects and Challenges in Insurance Sector.

Books Recommended:

1. Mishra, M.N.: Principles & Practice of Insurance, S.Chand & Company, New Delhi.

18
 paper XII

Organizational Behaviour

Unit I

Meaning and concept of Organization Behaviour, Role of OB in Today's Business organization,

Challenges and Opportunities, Theories of Organization Behaviour, Scope of orgainisational
Behaviour.

Unit II:

Perception, Nature, Importante, Difference between Sensation and Perception; Personality: Meaning,
Determinants of Personality, Personality Traits and Types, Values, Attitudes and Satisfaction. Job

Unit III:

Interpersonal Behaviour, Group Dynamics- Meaning, Norms and Role, Types of Groups, Cohesiveness,
Dynamics of Informal Group, Team and Team building.

Unit IV:

Conflict: Meaning, types process of conflict, approaches to conflict, conflict stimulation and resolution
strategies. Stress - causes, effects, management of stress.

Unit v:

Meaning, Nature and factors of Organizational Change, Planned Change, Resistance to Change,
Change Agent Concept of Organizational Development, Organizational Development Interventions.

Books Recommended:

1. Prasad, I.M.: Organizational Behaviour, S. Chand, New Delhi

2. Robbins, Stephen P.: Organizational Behaviour: Concept, Controveries, Applications, Prentice Hall of
India, Pvt. Ltd. New Delhi

3. Luthans, Fred: Organizational Behaviour, McGraw-Hill

4. P. S. Kumar, Anukriti Sharma and K. S. Krishna:Organizational Behaviour, Jahanvi Publications.

5. Mehta, Anil & Chouhan, Bhumija: Organisational Behavioufar RBD, Jaipur.

19
 B.Com Part ITI (Bus. Adm. Hons.)

Subsidiary Paper I

Auditing and Management Accounting

Max. Mark.: diten Exama 100

Note There he five questions in all. The candidate will require to attempt all the questions outing one
question from each unit with an internal choice (either/oг).

Unit - I

Auditing: Meaning, Objects, Fraud and Errors, Relationship in between Rook-Keeping Accountingrund
Auditing, Elementary Knowledge of Standards on Auditing Practices, Types of Audit. nternal Control
Measures.

Audit Programme.

Unit - II

puching, Verification and Valuation of Assets and Liabilities (including Practical Verification). ompany
Auditor: Appointment, Removal and Remuneration.

Unit - III

ompany Auditor: Audit and Auditors (brief knowledge of Sections 139 to 148 of Companies Act, 2013),
ghis, Duties and Liabilities.

mpany Audit, Andit Report and Certificates.

Unit - IV

nagement Accounting: Meaning, Nature, Objectives, Scope and Functions.

ital Structure: Determinants and Theories.

erages: Operating, Financial and Combined.

Unit - V

incial Statement Analysis: Meaning, nature, importance and techniques of fmancial analysis:
Compara- Statements, Comunon Size Statements and Trend Analysis.

Analysis: Preparation of Income Statement and Balance Sheet on the basis of Ratio.

Flow Statement (AS-3).

ote: The candidate shall be permitted to use battery operated pooket calculator that should not have
more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.
mmended Books:

1. Auditing (Hindi and English) RBD Publication

2. H.S. Khandelwal: Auditing.

3. T.R.Sharma: Audting

4. Batty J.: Management Accountancy.

5. Manmohan & Goyal: Principles of Management Accounting.

७.Auditing and Management Accounting.

7 Maheshwari S.N.: Management Accounting and Financial Control.

8 M. R. Agarwal Management Accounting.

9.B.L. Dave Managemind Accounting.

10.. CP Jam & HN Khandelwal Auditing & Margement Accounting,

20
 B. COM (Business Admn Hons) PART - III
Subsidary Paper - II
Rural Development and Cooperation
Time: 3 hours.
Min. Marks: 36 Max. Marks: 100 Max. Marks: 100

Unit-I

Concept and significance of Rural Development, Strategy of Rural Development; Current issues.
Rural Development Administration - Rural Development Agencies. Village level. Block level and
District level Administration for Rural Development. District Rural Development Agencies.

Unit-II Constitutional Provisions regarding Panchayati Raj, 73rd Constitutional Amendment.

Sailent Features of Rajasthan Panchayati Raj Act., 1994. Rural Infrastructure Development: Rural
Roads, Rural Markets, Electrifications, Water Supply, Education and health.

Unit-III Rural Development Programmes: Critical study of Rural Development Schemes

Swarnajayantı Gram Swarojgar Yojana (SGSY), Jawahar Gram Samridhi Yojana
JGSY. Sampurna Gramin Rojgar Yojana (SGRY), Pradhan Mantri Gram Sadak
1 Yojana (PGSY), Mahatına Gandhi National Rural Employment Guarantee Act
MGNREGA), Main features and achievement of these schemes.

Unit-1V Programmes related to Tribal Welfare, Drought Prone Area Development, Desert
Development, Nature and forest conservation, Woman and child development.

Unit-V Concept of Co-operation, Principles of Co-operation, An evaluation of co-operative principles

and modifications therein from time to time. Co-operation v/s Capitalism and Socialism.
Co-operative credit, marketing, consumers, housing and industrial cooperatives. State and Co-
operation. A study of Rajasthan State Co-operative Bank. (Apex Co-op. Bank) and RAJFED.

3ooks Recommended:
1. B.S. Mathur: Co-operation in India

2 R.D. Bedi: Theory History and Practice of Cooperation

3. F.R. Fay: Co-operation at Home and Abroad.

4. बी. एस. माथुर सहकारिता

5. बी.पी. गुप्ता सहकारिता के सिद्धांत एवं व्यवहार

6. V. Sharcia: The Theory of Co-operation.

 B.Com. (Hons) Part-III

Core Papers

Economic Paper-1 3 Hrs. 100 40

Environment
in Rajasthan

Rural Paper-2 3 Hrs. 100 40

Development
and
Corporation

International Paper-3 3 Hrs. 100 40

Finance

Public Paper-4 3 Hrs. 100 40

Economics

Subsidiary Paper-5 3 Hrs. 100 36

Papers

Auditing and Paper-6 3 Hrs. 100 36

Management
Accounting

22
 3. EAFM

B.COM (HONS) PART - III

Core Papers PAPER - I

Economic Environment in Rajasthan

Time: 3 hours. Max. Marks: 100

Min. Marks: 40

Unit-I Economic Environment Meaning, factors affecting Economic Environment, Basic features of
Indian Economy. Rajasthan Economy an Overview: Population, Area, Agriculture, Land Reforms,
Crops, Animal Husbandry, Dairy Development, Mineral Resources, occupational Structure and Human
Resource Development; Current Environmental Issues.

Unit-II Planning in Rajasthan, Rajasthan Budget, Rural Development schemes- Evaluation & Impact of
Development programmes; Human development Index; Problems of Rajasthan Economy- Poverty and
Unemployment, Panchayati Raj Institutions.

Unit-III Agriculture Agriculture policy of Rajasthan, Significance, new agriculture strategy Agriculture
inputs, food management, major schemes for agriculture sector. Agriculture Finance, Agriculture
Insurance, Agriculture productivity, Commercialisation of Agriculture, minimum support price,
demand and supply of and their offent agriculture products and their effect on general price level
with reference to Rajasthan.

Unit-IV Infrastructure Development in Rajasthan: Road, Energy, Water Transport, social

Infrastructure-Education, Health, Tourism Development in Rajasthan- Challenges and Prospects, Main
Tourist places in Rajasthan, Socio-Economic Impact of Tourism.

Unit-V Industrial Development in Rajasthan Industrial Policy, Role of cottage and Small industries in
Rajasthan, Credit flow to Industrial Sector.

Rural Finance- Concepts, need and importance, Main source of Rural Finance in Rajasthan, Problems
and Prospects of Rural Finance.

Books Recommended:

1. रूद्रदत्त एवं सुन्दरम: भारतीय अर्थव्यवस्था

2. ९.९न अग्रवाल भारतीय अर्थव्यवस्था

3 लक्ष्मीनारायण नाथूरामका भारतीय अर्थव्यवस्था

4. Rudra Dutt and Sundaram Indian Economy

5. बी.एल ओझा राजस्थान की अर्थव्यवस्था

6. Mishra and Puri: Indian Economy

7 Budget Study, an overview of Rajasthan's Economy and other publication by Directorate, Economics
and Statistics Rajasthan.

23
 PAPER-H

Rural Development and Cooperation

Time: 3 hours. Max. Marks: 100

Min. Marks: 40

Unit-1 Concept and significance of Rural Development, Strategy of Rural Development; Current issues.
Rural Development Administration Rural Development Agencies. Village level. Block level and District
level Administration for Rural Development. District Rural Development Agencies.

Unit-II Constitutional Provisions regarding Panchayati Raj, 73rd Constitutional Amendment. Sailent
Features of Rajasthan Panchayati Raj Act., 1994.

Rural Infrastructure Development: Rural Roads, Rural Markets, Electrifications, Water Supply,
Education and health.

Unit-III Rural Development Programmes: Critical study of Rural Development Schemes Swarnajayanti
Gram Swarojgar Yojana (SGSY), Jawahar Gram Samridhi Yojana (JGSY), Sampurna Gramin Rojgar
Yojana (SGRY), Pradhan Mantri Grum Sadak Yojana (PGSY), Mahatma Gandhi National Rural
Employment Guarantee Act (MGNREGA), Main features and achievement of these schemes.

Unit-IV Programmes related to Tribal Welfare, Drought Prone Area Development. Desert
Development, Nature and forest conservation, Woman and child development.

Unit-V Concept of Co-operation, Principles of Co-operation, An evaluation of co- operative principles

and modifications therein from time to time. Co-operation v/s Capitalism and Socialism.

Co-operative credit, marketing, consumers, housing and industrial cooperatives. State and Co-
operation. A study of Rajasthan State Co-operative Bank. (Apex Co-op. Bank) and RAJFED.

Books Recommended:

1. B.S. Mathur: Co-operation in India

2. R.D. Bedi: Theory History and Practice of Cooperation
3. F.R. Fay: Co-operation at Home and Abroad.
4. बी एस माथुर सहकारिता
5. बी.पी गुप्ता सहकारिता के सिद्धांत एवं व्यवहार
6. V Sharda: The Theory of Co-operation.

24
 PAPER – III
International Finance
Time 2 hours. Max. Marks: 100

Min. Marks 40

Unit-1
International Finance Meaning, importance need, scope methods of payment, letter of credir types,
parties, procedure.

Unit-11 international Financial Market Meaning and functions of Financial market Difference between
Domestic and Foreign Financial Market, International debt instruments Euro notes, Euro commercial
papers, Euro bonds.
International Monetary System Gold Standard, Gold Bullion Standard, Bretton Woods System, Post
Bretton Wood agreements.

Unit-III IMF & Word Bank, IFC & IDA, ADB Developments, Progress and Criticism. Objectives, Recent

Unit-IV Deterraination of exchange rates Equilibrium Rate of exchange Mint Parity Theory PPP Theory
and Balance of Payment Theory. Causes of fluctuations in exchange rates. Fixed and flexible exchange
rates. Foreign Exchange Transaction Spot, Forward Exchange, Futures, Options, and Arbitrage

Unit-V Exchange Control Meaning, Features, Objectives, Methods, Merits and Demerus. FEMA.
Forenen Aid to India Role, Impact of Foreign Aid on India's Economic Development and Problems of
Foreign Aid. WTO-Introduction, Objectives. Functions. India & WTO.

Books Recommended:
1.Mithani D.M. Introduction to International Economics, Himalaya Publishing House, Mumbai.
2.Seth ML. Money, Banking, International Trade and Public Finance Lakshmi Narain Agarwal
Educational Publisher, Agra.
3.S.K. Vargheese: Finance of Foreign Trade And Foreign Exchange.
4.M.C. Vaish: international Economics.
5.S.K. Mathur International Trade and Finance, Shivam Rook House (P) Ltd., Jaipur.
6.Cherunilam Francis International Economics, Tata McGraw Hill Publishing Company Lud., New Delhi.
7. Avadhani V.A. International Finance Theory and Rractice, Himalaya Publishing Company, New
Delhi.,

25
 PAPER - IV Public Economics
Time: 3 hours. Max. Marks: 100
Min. Marks: 40

Unit-I Nature and scope of Public Economics. Role in augmenting allocative efficiency, distributive
justice and economic stability in the economy. Meaning and importance of fiscal policy, current fiscal
policy of India.

Unit-II The Principle of Maximum Social Advantage. Public Expenditure, canons and effects on
production, distribution and consumption recent trends in public expenditure.

Unit-III Sources of Public Revenue, Taxation canons and effects of taxation, Social justice. meaning,
classification,Taxable capacity: Meaning, concept and classification.

Unit-IV Public DebtLoan v/s Tax, Debt as a source of development,internal and external debts.
Deficit Financing, Non Tax Revenues, Profits from Public Enterprises. Recent Trends in Fiscal Deficit.

Unit-V Theory of Federal Finance. Centre-State Financial Relations. Role of

Fimance Commission, Study of Current Finance Commission. Financial Administration Centre and
States: Budgets-Tax Evasion and parallel Economy. Concept and implications of VAT and GST

Books Recommended:
1. L.N. Nathuramka कराधान एक सैद्धान्तिक विवेचन
2. R.N. Bhargava Theory and Working of Union finances in India (Chaitanya, Allahabad)
3. Dalton Public Finance
4. Findlay Shirras - Public Finance
5. पी. एन. शर्मा लोक वित्त
6. एण्डले एवं सुन्दरम लोक वित्त
7. Philip E. Taylor - The Economics of Public Finance
8. R.A. Musgrave Theory of Public Finance
9. R.C. Agarwal - Public Finance Theory and Practice

26
 Subsidiary Papers
Paper - 1
Auditing and Management Accounting
EAFM & Bus, Adin
Tine 3 hour. Max. Marks: 100
Min. Marks 36
UNIT 1
Auditing: Meaning. Objects, Fraud and Errors, Relationship in between Book-Keeping, Accounting and
Auditing, Elementary Knowledge of Standards on Auditing Practices, Types of Audit. Internal Control
Measures.Audit Programme.

JNIT-II Vouching, Verification and Valuation of Assets and Liabilities (including Practical Verification).
Company Auditor: Appointment, Removal and Remuneraton.

UNIT-III Company Auditor: Audit and Auditors (brief knowledge of Sections 139 to 148 of Companies
Act, 2013), Rights, Duties and Liabilities.Company Audit: Share Capital and Debentures.Audit Report
and Certificates.
UNIT-IV Managcinent Accounting: Meaning, Nature, Objectives, Scope and Functions.
Capital Structure: Determinants and Theories.
Leverages: Operating. Financial and Combined.
UNIT-V
Financial Statement Analysis: Meaning, nature, importance and techniques of financial analysis:
Comparative Statements, Common Size Statements and Trend Analysis.
Ratio Analysis: Preparation of Income Statement and Balance Sheet on the basis of Ratio.
Cash Flow Statement (AS-3).

Books Recommended:
1. Jain, Khandelwal, Pareek: Auditing (Hindi and English)
2. H.S. Khandelwal: Auditing.
3. T.R.Sharma: Audting
4. Batty J.: Management Accountancy.
5. Mannmohan & Goyal: Principles of Management Accounting.
6. Hingorani N.L.. & Ramnath A.R.: Management Accountancy. 7. Maheshwari S.N.: Management
Accounting and Financial Control.
8. M. R. Agarwal: Management Accounting.
9. B.L. Dave: Management Accounting

Note: The candidate shall be permitted to use battery operated pocker calculator that should have
more than 12 digits, 6 functions and 2 memories and should be noiseless and cordas

27
 Paper - II

Functional Management

Lime 3 hours. Max. Marks: 100

Mm. Marks: 36

Unit-1Meaning, Scope, Role and Functions of Human Resource Management; Organization of

Personnel Department, Human Resource Planning, Recruitment, Selection, Placement and Inductions.

Unit-11 Training and Development, Job Analysis, Job Description, Job Enlargement and Job
Enrichments, Performance Appraisal and Merit Rating.

Unit-III Meaning, Evolution, Modern Concept, Scope and Importance of Marketing, Product Planning
and Development, Marketing Research, Channels of Distribution, Pricing Policies and Strategies.

Unit-IV Finance Functions, Scope and Importance of Financial Management, Functions and Role of
Financial Manager, Financial Planning and Capital Structure, Sources of Finance, Working Capital and
its Sources.

Unit-V Meaning, Nature, Scope and Importance of Production Management, Production Process,
Production Planning and Control, Quality Control, Product design and Product research, Meaning,
Scope and Functions and Materials Management, Inventory planning and Control.

Books Recommended:

1. Flipoo: Personnel Management.

2. Yioder Dale: Personnel Management & Industrial Relations.

अग्रवाल, पोरवाल सेवीवर्गीय प्रबन्ध

शर्मा, शमी, सुराणा मानव संसाधन प्रबंध

5 जो. एस. सुधा क्रियात्मक प्रबंध

6. Sheriekar, S.A. Market Management

7. अग्रवाल, अग्रवाल वित्तीय प्रबंध

8. Dutta, S.K. Materiai Management.

9. Gopal Krishanan and Sonderiam: Integrated Material Managemer

10. कुम्भट, उपाध्याय सामग्री प्रबंध