BANARASHINDU UNIVERSITY

(Detailed Syllabus of different Courses

under NEP2020)
Department of Commerce
Faculty of Commerce
Course Title FINANCIAL ACCOUNTING
(| Semester)
Category of Major/Minor/Minor (Vocational)/SEC/AEC/ VAC/
MD/Internship/Dissertation
Course (Tick any one of the above)
Credits&Hour
of Teaching
Theory Practical Cumulative
Credits 4
Hour of Teaching 60
(Total) 60
Course 1. Aims to help learners to acquire conceptual knowledge of
Objectives(not financial accounting.
2. To impart skills for recording various kinds of business transactions and to
more than prepare financial statements.
100 words)
Course Content The course content be divided into minimum 3 Units to maximum 5 units along with
Defined hour of teaching for each unit.

Units Course Content Hrs .of Teaching

Introduction:
Accounting- Meaning, Definitions, Objectives and Scope. Accounting 15
Principles - Concepts and Conventions; Branches of Accounting, Uses &
limitation; Capital Expenditure and Revenue Expenditure; Journal, Cash
Book, Bank Reconciliation Statement, Subsidiary Books Ledger, Trial
Balance, Rectification of Errors, Provisions and reserves.
Final Accounts:
-
Final Accounts simple and with adjustments in horizontal and vertical 15
format; Bills of Exchange - General Bills, Accommodation Bills; Promissory
Notes

Partnership Accounts:
Concept of Partnership, Partnership Deed, Fixed and Fluctuating Capital 1

Accounts; Valuation of Goodwill; Profit Sharing Ratio. Admission of

Partners - Revaluation of Assets and Liabilities, Preparation of Profit and
Loss Adjustment Account and Balance-Sheet, Retirement and Death of
partner, Insolvency of partners.
Company Accounts:
Structure of share capital: issue of shares, forfeiture and reissue of shares, 15
redemption of preference share, issue of debentures, redemption of
debentures, preparation of company's final account without adjustment
and with adjustments.

SEC-SkillEnhancementCourse;AEC-AbilityEnhancementCourse;VAC-ValueAdded

Course;MD-Multidisciplinary Course

1Credit(Theory) =15 Hours;1Credit(Practical)=30HOurs

 X
Texts / 1 -
Dr, Akhil Mishra & Dr. Akshok K. Pandey Financial
Accounting I 1. &

References Vaibhav Laxmi Publication.

alt
2. Anthony, R.N. Hawkins, D., & Merchant, K.A,-Accounting: Text and Cases:
McGraw-Hill Education India.
3. Goldwin, N., Alderman, W., & Sanyal, D, -Financial Accounting. Cengage
Learning, Boston.
4. Goyal, B.K., & Tiwari, H.N.-Financial Accounting. Taxmann Publication, New
Delhi.
5. Horngren, C.T., & Philbrick, D.-Introduction to Financial Accounting. Pearson
Education, London.
6. Maheshwari, S.N., Maheshwari, S.K., & Maheshwarl, S.K.-Financial
Accounting, Vikas Publishing House Pvt. Ltd., New Delhi.
7. Mukherjee (2018). Financial Accounting. Oxford University Press
8. Sehgal, A. & Sehgal D. -Fundamentals of Financial Accounting.Taxmann.
9. Shukla, M.C., Grewal, T.S., &Gupta, S.C. -Advanced Accounts. Vol.-I. Sultan
Chand Publishing, New Delhi.
10. Tulsian, P.C.-Financial Ac«Ounting. S Chand Ltd., New Delhi.
Learning After completion of the course, learners will be able to:
Outcomes 1. Apply the generally accepted accounting principles while recording
(notmorethan transactions and preparing financial statements.
100 words) 2 Able to prepare bills of exchange transactions.
3
Prepare the Financial Statements of sole proprietor firms and partnership.
4. Prepare the accounts for consignment and joint ventures.

HeadoftheDepartment
 BANARAS HINDU UNIVERSITY

(Detailed Syllabus of different Courses

under NEP 2020)
Faculty of Commerce

Course Title Business Entrepreneurship

Category of Major /Minor / Minor (Vocational) /SEC/ AEC/VAC / MD/Internship/Dissertation (Tick

Course! any one of the above)

Credits & Practical

Theory Cumulative
Hour of
Teaching Credits B
03
Hour of Teaching (Total) 45 |45

Course 1. Appreciate and understand the spirit, challenges, and rewards of

Objectives entrepreneurship.
(not more 2. Understand the sources of new venture opportunities.
than 100 3. Effectively assess entrepreneurial opportunities and build the required MVP to
words) reach entrepreneurial goals.
4. Understand special issues facing entrepreneurs and unique contexts for
business venturing.

Course The course content be divided into minimum 3 Units to maximum 5 units along with
Content Jdefined hour of teaching for each unit.

Units Course Content HRS. of Teaching

|Introduction: Concept of Entrepreneurship; Concept of 10

Entrepreneur; Functions of Entrepreneur; Types of
Entrepreneurs; Economic System and
Entrepreneurship; Theories of Entrepreneurship; Role and
Importance Entrepreneurship
of in Economic Development.

Entrepreneurial Behaviour: Behavioural Characteristics of 10

Entrepreneurs; Entrepreneurs- Born or Developed; Change,
Innovation and Entrepreneutial Behaviour; Entrepreneur Vs
Manager; Entrepreneur Vs Intrapreneur; Ethics and Social
Responsibilities of Entrepreneur.

-
1SEC- Skill.Enhancement Course; AEC Ability Enhancement Course; VAC – Value Added Course; MD
MultidistiiGa6kMãutsencementCourse;AEC-AbilityEnhancementCourse;VAC-ValueAdded
=
21 Creditc6hsew -MHodsiblGreitcorPAtical) 30 Hours

1Credit(Theory)=15 Hours;1Credit(Practical)-30Hours
 Exploring New
Business Opportunities:
Business Idea Identifying and Developing
Sources of ldea, New 10
Screening and evaluation; Idea Generating Techniques;
Entrepreneurial Decision Idea
Business Plan. Process; Developing a

IV Financing and Managing

the New Venture: Financial Planning;
the Size of Capital Investment; Sources Determining
of Finance - Traditional and
15
Modern; Entrepreneur's Dilemma to
Grow or Not to Grow; Identifying
Growth Possibility; Growth Options
Capacity Enhancement and
Expansion, Alliances & Cooperation
and Mergers & Acquisition.

Texts/ Ramachandran, Entrepreneurship Development, Mc Graw Hill

References Singh B.K., Business Entrepreneurship, Wisdom Publishing
Katz, Entrepreneurship Small Business, Mc Graw Hill
Byrd Megginson, Small Business Management: An Entrepreneur's Guidebook,
McGraw-Hill
Fayolle A, Entrepreneurship and new value creation. Cambridge, Cambridge
University Press
Hougaard S., The business idea. Berlin, Springer
Lowe R & S Mariott, Enterprise: Entrepreneurship & Innovation. Burlington,
ButterworthHeinemann
Léo-Paul Dana, World Encyclopedia of Erntrepreneurship, Edward Elgar

Learning 1 Understand the basics of Entrepreneurship and its applications.

Outcomes 2. Apply entrepreneurial skills and tools specifically needed for entrepreneurial
(not more than ventures.
100 words) 3. RecOgnize the contents of the entrepreneurial process.
4. Know how to evaluate a business idea and generate a business model.
Know how to validate a business opportunity.
5. Able to write a buiness proposal to address a problem tHRSough a
practicalsolution.
6 Aware of the various resources available for financing new ventures.

Head of the Department

 BANARAS HINDU UNIVERSITY
(DetailedsyllabusofdiffercntCoursesunderNEP2020)
Department of Commerce
Faculty of Commerce
Course Title BUSINESS ECONOMICS (ISEMESTER)
Categoryof Major/Minor/Minor (Vocational)/SEC/AEC/ VAC/
Course! (Tick any
one of the above) MD/Internship/Dissertation
Credits&Hour
of Teaching
Theory Practical Cumulative
Credits 4
Hour of Teaching
60 60
(Total)
Course 1 Aims to help the learners with Micro
economics and its applications.
Objectives(not 2. To help in understanding the concept
of consumer behavior through utility
morethan analysis.
100 words) 3 To make the concept of demand and its
application easy to understand.
Aims to make the conceptual understanding
of markets.
Course Content Thecoursecontentbedividedintominimum3Unitstomaximum5unitsalongwith
definedhourofteachingforeachunit.

Units Course Content

HRS.of
Teaching
Introduction to Business Economics- Concept, Features, Nature,
Scope, 15
Methodology and Fundamental Principles of Business Economics, Difference
Between Economics and Business Economics, Relationship of Business Economics
with other Subjects, Business Economist- Meaning, Role & Responsibilities.
Utility Analysis - Cardinal Utility analysis and Ordinal Utility analysis; Law of
Diminishing and Equi Marginal Utility
Demand and Law of Demand- Meaning, Determinants, Kinds, Importance, 15
Schedule & Curve of Demand, Law of Demand and its Exceptions, Reasons for the
Application of Law of Demand, Movement along the Demand Curve& Shift in the
Demand Curve.
Elasticity of Demand-Concept, Factors & Importance of Elasticity of
Demand,Price ElasticityofDemand-Meaning,Degree&MethodsofPriceElasticityof
Dermand, Income, Cross & Advertising Elasticity of Demand.
Production and Theory of Production- Production- Meaning, Importance & 15

1
SEC-SkilIEnhancementCourse;AEC-AbilityEnhancementCourse;VAC-ValueAdded
Course;MD-Multidisciplinary Course

1Credit(Theory)=15 Hours;1Credit(Practical)=30 Hours

 Factors of Production, Production Function, law of Variable Proportions, Returns
to Scale, Economies and Diseconomies of Scale.
& Importance
Cost Analysis & Cost-Output Relationship- Meaning, Kinds, Factors
of Cost, Cost-Output Relationship in Short-Rurn and Long-Run.
- Concept, Features & Forms of Market; Perfect 15
IV Forms of Market Structure
Perfect
Competition- Meaning, Characteristics & Price Determination under on
Supply
Competition Long and short run; Effects of Change in Demand and
-
&
Equilibrium Price, Monopoly- Meaning, Characteristics, Price Determination
Equilibrium under Monopoly both in Short-Run and Long-Run, Discriminating
Price
Monopoly, Dumping. Monopolistic Competition- Meaning, Characteristics,
in Short-Run
Determination & Equilibrium under Monopolistic Competition both
andLong-Run;Oligopoly-Meaning, Characteristics, Types, Price&Output
DeterminationunderOligopoly.
Texts / 1. H.K.Singh, Business Economics,NavyugPublications
2. Shantanu Saurabh and H.K. Singh, Business&ManagerialEconomics.
References
3. John Sloman and MarkSutcliffe,EconomicsforBusiness
4. DominickSalvatoreandSiddharthaK. Rastogi,
ManagerialEconomics:Principlesand
Worldwide Application.
5. J.P. Mishra, Business Economics.
6. K.Rajagppalachari, Business Economics.
7. H.L.Ahuja,BusinessEconomics:MicroandMacroAnalysis
8. https://onlinecourses.swayam2.ac.in/ini24 cm04/preview
Learning
Afterthecompletionofthecourse,thelearnerswillbeableto:
Outcomes 1. Examinethenatureandscopeofbusinesseconomics.
2. Analyzehowconsumerstrytomaximizetheirsatisfactionbyspendingondifferent
(notmore
than 100 goods.
3. Evaluatetherelationshipbetweeninputsusedinproductionandtheresulting
words)
outputs and costs.
4. Analyzeandinterpretvariousfacetsofandpricingunderdifferentmarket
situations.
5. Relatethecontemporaryissuesandapplicationsinmicroeconomics.

HeadoftheDepartment