F. Y. B. Com.

/ 1

FACULTY OF COMMERCE

Revised Structure and Syllabi

for the Three -Year Integrated
B. Com. Degree Course
F. Y. B. Com. (from June 1999)

UNIVERSITY OF PUNE
 Publisher’s Note

The University of Pune has great pleasure

in publishing the syllabus for the F.Y.B.Com. examination
under the Faculty of Commerce.
It is hoped that this syllabus will be most useful to the
students of this course.
On behalf of the University, I have to thank the
experts and authorities of the University for their keen
interest and whole-hearted taken co-operation bringing out
this publication.

University of Pune
Ganeshkhind,
Pune-411 007.
} Dr. D. D. Deshmukh
Registrar
 Revised Structure and Syllabi
for Three-Year Integrated
B.Com. Degree Course
(From June 1999)
(1) INTRODUCTION
The modified syllabi for B.Com. Degree Course will be
introduced in the following order :
(i) 1999-2000 First Year B.Com.
(ii) 2000-2001 Second Year B.Com.
(iii) 2001-2002 Third Year B.Com.
The B.Com. Degree Course (Revised Structure) will
consist of three years. The First Year annual examination will
be held at the end of the first year. The Second Year annual
examination will be held at the end of the second year.The
Third Year annual examination shall be held at the end of the
third year.

(2) ELIGIBILITY
(i) No Candidate shall be admitted to enter upon the
First Year of the B.Com. Degree Course (Revised
Structure) unless he/she has passed the Higher
Secondary School Certificate Examination of the
Maharashtra State Board of Higher Secondary
Education or an equivalent examination of any
other statutory Board or University with English
as a passing subject.
 F. Y. B. Com. / 4

(ii) No candidate shall be admitted to the annual

examination of the First Year B.Com. (Revised
Structure) unless he/she has satisfactorily kept two terms
for the course at the college affiliated to this University.
(iii) No candidate shall be admitted to the annual
examination of the Second Year unless he/she has kept
two terms satisfactorily for the course at the college
affiliated to this University.
(iv) No candidate shall be admitted to the Third Year of the
B.Com. Degree Course (Revised Structure) unless he/
she has passed in all the papers at the first year B.Com.
Examination and has satisfactorily kept terms for the
second year and also two terms for the third year of
B.Com. satisfactorily in a college affiliated to this
University.

(3) (A) Revised Structure of B.Com. Course

F.Y.B.Com.
Compulsory group : 1. Functional English
2. Accountancy
3. Business Economics (Micro.)
4. Commercial Mathematics
OR
Computer Concepts &
Programming
Optional group : 5. Optional Group (Any one of
the following)
(a) Company Law and
Secretarial Practice
 F. Y. B. Com. / 5

(b) Consumer Protection and

Business Ethics
(c) Business Entrepreneurship
(d) Co-operation
(e) Public Enterprises
Optional group : 6. Optional Group (Any one of the
following)
(a) Commercial Geography
(b) Insurance, Transport &
Tourism
(c) Foundation Course in
Commerce
(d) Banking and Finance
(e) Managerial Economics
(f) Office Management
(g) Salesmanship & Sales
Management
(h) Purchasing and Store
Keeping
7. Modern Indian Languages
Addit. English/Marathi/Hindi/
M.E.L./A.I.L./M. I. L.
S.Y.B.Com.
Compulsory group : 1. Business Management
2. Advanced Accountancy
3. Business Economics (Macro.)
4. Costing
5. Office Automation
OR
Business Communication
Optional Group (Any one of the
following)
 F. Y. B. Com. / 6

6. Special Subject - Paper I

(a) Business Administration
(b) Co-operation
(c) Costing, Tax Law,
Procedure
& Practices
(d) Advanced Statistics
(e) Banking and Finance
(f) Business Entrepreneurship,
Environmental and
Organizational Behaviour
(g) Marketing and Advertisement
(h) Management of Service
Sector
(i) Agricultural & Industrial
Economics
(j) Defence Budgeting, Finance
& Management
(k) Computer Application
(l) Corporate Law &
Secretarial Practice.

T.Y.B.Com.
Compulsory group : 1. Mercantile and Industrial Law
2. Advanced Accountancy
3. Indian & Global Economic
Development
OR
International Trade
4. Business Taxation and Auditing
5 & 6 Special Paper II & III
(Selected at S.Y.B.Com.)
(a) Business Administration
 F. Y. B. Com. / 7

(b) Co-operation
(c) Costing, Taxation Law,
Procedure & Practices
(d) Advanced Statistics
(e) Banking and Finance
(f) Business Entrepreneurship,
Environmental and
Organizational Behaviour
(g) Marketing and
Advertisement
(h) Management of Service
Sector
(i) Agricultural & Industrial
Economics
(j) Defence Budgeting, Finance
& Management
(k) Computer Application
(l) Corporate Law & Secre-
tarial Practice.

(B) Subjects Carrying Practicals

(i) There will be practicals and practical examination
of 20 marks for the following subjects and classes:
Class Subject
(i) F.Y.B.Com. Accountancy
(ii) S.Y.B.Com. Office Automation
OR
Business Communication
(iii) T.Y.B.Com. Business Taxation and
Auditing.
 F. Y. B. Com. / 8

There will be practicals and practical examinations of

20 marks for the special subjects appearing under
S.Y.B.Com. and T.Y.B.Com.
(C) Subjects Carrying Oral Examination
There will be an oral examination of 20 marks at the
end of year for the subject Functional English at
F.Y.B.Com. and theory examination of 80 marks.
(D) Subjects having Autonomy to the Colleges
A college will have an autonomy of framing the
syllabus, conducting the teaching and examination of
the subjects Office Automation or Business
Communication appearing as a Vth paper under
S.Y.B.Com. as per the guidelines issued by the
University office Automation will consist of two sec-
tions, the first section of which shall be Computer
application and second section will be Information
Technology, Likewise Business Communication will
consist of Business Communication, Scientific Method
provided the college submits the marklist of these
subjects at least before the annual theory examination.

(E) A student must offer the same Special Subject at

T.Y.B.Com. which he has offered at S.Y.B.Com.
(F) In an exceptional cases, a student may change the
subject chosen by him at second year during the first
term of the third year provided he keeps the terms of
the new subject at S.Y.B.Com. Such candidates are
required to Pay Rs. 100/- towards change of subject
Fees to the university.
 F. Y. B. Com. / 9

(4) EXAMINATION
(i) There will be a terminal examination of 60 marks
for each subject and of two hours duration at the
end of first term of each year to be conducted by
the college.
(ii) There will be annual examination of the University
of 100 marks and of three hours duration for each
non-practical subject and for practical subject the
theory annual examination of the University will
be of 80 marks and three hours duration and
20 marks for practicals.
(iii) In case of Compulsory Paper Functional English
at F.Y.B.Com., there will be oral examination of
20 marks and annual theory examination of the
University will be of 80 marks and the three hours
duration.
(iv) In case of subject having autonomy to the colleges
there will be annual theory examination of 80
marks which will be conducted by the concerned
colleges.

(5) SCHEME OF PRACTICALS

(i) For the purpose of practicals, each division will
be divided into three batches consisting of 25 to
30 students. Every batch will have one practical
period per week. There will be atleast six practicals
per subject per year, per each batch.
 F. Y. B. Com. / 10

(ii) A list of ten practicals in each subject having

practicals will be supplied by the University and
out of these ten practicals, every student will do
six practicals during the year assigned to him by
his teacher. The list of practicals will be revised
by the concerned Board of Studies.
(iii) Every student shall be required to maintain a
Journal for the practical work. The Journal should
be completed generally before the end of January
every year.
(iv) The examination of the practicals will be taken at
least prior to the annual theory examination.
(v) The practical examination of F.Y.B.Com. students
will be conducted by the colleges except the
subject Functional English and the practical exami-
nation of S.Y. and T.Y.B.Com. will be conducted
by the University.
(vi) The practical examination will carry 60 marks for
each subject having practicals. There will be two
examiners, one of which will be internal and one
will be external. Each examiner will give marks
out of 30 marks. These 30 marks will be divided
as 10 marks for the Journal and 20 marks for the
Practical examination which may include the viva-
voce test based on Journal.
(vii) Every student will thus be given marks out of 60
for the practical work. These marks will be
converted as out of 20.
 F. Y. B. Com. / 11

(6) STANDARD OF PASSING

(i) The candidate who has secured atleast 40% marks
in each head of passing will be declared to have
passed in the paper.
(ii) Each theory and practical examination is a separate
head of passing.
(iii) As far as ATKT is concerned, a student who fails
in two theory and one practical head of passing at
F.Y.B.Com. may be admitted to S.Y.B.Com.
Likewise a student who fails in the two theory and
one practical of passing at S.Y.B.Com. may be
admitted to T.Y.B.Com. But a student passing
S.Y.B.Com. but failing in any subject at
F.Y.B.Com. can not be admitted to T.Y.B.Com.

(7) AWARD OF CLASS

The class shall be awarded to the student on the
aggregate marks obtained by him at the first year
examination. And in respect of B.Com. degree, on the
aggregate marks obtained the candidate in the second
and third year of examination. The Award of Class is as
follows :
(1) Aggregate 70% and above .. First Class with
Distinction
(2) Aggregate 60% and more
but less than 70% .. First Class
(3) Aggregate 55% and more
but less than 60% .. Higher Second
Class
 F. Y. B. Com. / 12

(4) Aggregate 50% and more

but less than 55% .. Second Class
(5) Aggregate 40% and more
but less than 50% .. Pass Class
(6) Below 40% .. Fail

(8) EXTERNAL CANDIDATES

(i) The student who has registered his name as the
external student will appear at the annual
examination.
(ii) The result of external student will be declared on
the basis of annual examination of 80 marks for
practical subjects by converting the same into out
of 100.
(iii) So far as the 5th paper of S.Y.B.Com. is concerned,
i.e. Office Automation or Business
Communication, the external candidate will have
to appear for theory annual examination of 80
marks in any college affiliated to the University.
(For this purpose candidate must contact college
of his choice immediately after registration as an
external candidate at S.Y.B.Com. Such college
should allow him to appear the annual examination
and should send his marks by converting into out
of 100.
(iv) No foreign student shall be allowed to register as
an external student.
 F. Y. B. Com. / 13

(9) MEDIUM OF INSTRUCTIONS

Medium of instructions of the B.Com. degree course
shall be either in Marathi or English, except of
languages.
(10) WORKLOAD
The present norms of workload of lectures, tutorials
and practicals in respect of teachers for B.Com. course
shall continue.

(11) UNIVERSITY TERMS

The dates for the commencement and conclusion of
the first and the second terms shall be determined by
the University Authorities. The terms can be kept only
by duly admitted students. The present relevant
ordinances pertaining to grant of terms will be
applicable.

(12) VERIFICATION AND REVALUATION

The candidate may apply for verification and
revaluation through Principal of the College which will
be done by the University as per ordinance framed in
that behalf.

(13) EQUIVALANCE AND TRANSITORY

PROVISION
The University will conduct examination of old course
for next three academic years from the date of
implimentation of new course.
 F. Y. B. Com. / 14

The candidate of old course will be given three chances

to clear his subjects as per the old course and thereafter
he will have to appear for the subjects under new course
as per the equivalance given to old course.
(14) RESTRUCTURING OF COURSES
The new revised structure shall be made applicable to
the colleges implementing ‘Restructured Programme’
at the undergraduate level from June 1983. The
existing pattern of ‘C’, ‘D’ & ‘E’ components shall be
continued.
The college under the Restructured Programme shall
revise their structure in the light of the new structure
to be introduced from June 1999.

(15) SETTING OF QUESTION PAPERS

(i) While setting the question paper at the annual
examination the coverage of syllabi may be spread
across the two terms of the year on the basis of 50
to 50 for the first and second terms respectively.
(ii) A candidate shall have the option of answering
the question in any of the subjects either in Marathi
or English, except languages.
(iii) The question papers shall be framed so as to ensure
that no part of the syllabus is left out of study by a
student.
(iv) The question paper shall be balanced in respect of
various topics outlined in the syllabus.
 F. Y. B. Com. / 15

(v) The question papers shall have combination of

short and long answers. As far as possible short
answers should not exceed 15 to 20 percent.
(vi) There shall be no overall option in the question
paper. Instead, there shall be internal option such
as either of three short answers out of five etc.

INDEX
Sr. No. Name of Subject Page No.

101. Functional English 48

102. Accountancy 51
103. Business Economics (Micro.) 54
104A. Commercial Mathematics and Statistics 58
104B. Computer Concepts and Programming 62
105A. Company Law and Secretarial Practice 65
105B. Consumer Protection and Business Ethics 71
105C. Business Entrepreneurship 75
105D. Co-operation 78
105E. Public Enterprises 80
106A. Commercial Geography 84
106B. Insurance, Transport and Tourism 87
106C. Foundation Course in Commerce 91
106D. Banking and Finance 94
106E. Managerial Economics 104
106F. Office Management 108
106G. Salesmanship and Sales Management 112
106H. Purchasing and Storekeeping 119
 F. Y. B. Com. / 16

107A. Additional English 124

107B. Additional Marathi 127
107C. Additional Sanskrit 134
107D. Additional Hindi 141
107E. Additional Urdu 151
107F. Additional Persian 151
107G. Additional Arabic 151
107H. Additional French 158
107I. Additional Gujarathi 163
107J. Additional Sindhi 164
107K. Additional German 165

Remaining of Subject Under New Structure

 F. Y. B. Com. / 17

Appendix to F. Y. B. Com.

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 F. Y. B. Com. / 18

Appendix
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 B. Com. Degree Course
Equivalent Subjects/Courses under the Revised Structure 1999.
F. Y. B. Com.

Old Course 1989 Modified from June 1990 Revised Course (1999)

F. Y. B. Com. / 20
1. English 1. English 1. Functional English

2. Accountancy & 2. Accountancy 2. Accountancy

Costing I

3. Business Economics 3. Business Economics 3. Business Economics

(Micro.) (Micro.)

4. Organisation & 4. Business Environment 4. Business Entrepreneurship

Structure of Commerce

5. Commercial Geography 5. Commercial Geography 5. Commercial Geography

 Old Course 1989 Modified from June, 1990 Revised Course (1999)

6. — 6. Office Management 6. Office Management

7. Business Mathematics 7. Commercial Arithmetic & 7. Commercial Mathematics

Statistics and Statistics

8. — 8. Computer Concepts & 8. Computer Concepts &

F. Y. B. Com. / 21
Programming Programming

9. — 9. Business Practices Paper I 9. Foundation Course in

Commerce

10. Marketing I 10. Marketing, Salesmanship 10. Salesmanship and Sales

& Publicity -I Mamagement

11. Banking I 11. Banking and Finance 11. Banking and Finance
Paper-1

12. — 12. Business Administrations 12. Foundation Course in

Paper-I Commerce

13. Co-operation I 13. Co-operation and Rural 13. Co-Operation

Development - I
14. — 14. Secretarial Practice and 14. Company Law and
Company Management Secretarial Practice

15. Banking I 15. Public Enterprises 15. Public Enterprises

Paper- I
16. Insurance & Transport 16. Insurance & Transport 16. Insurance & Transport
Paper - I & Tourism

F. Y. B. Com. / 22
17. — 17. Defence Budgeting', 17. Banking and Finance
Finance and Management
Paper - I

18. Additional English 18. Additional English 18. Additional English

19. Marathi 19. Marathi 19. Marathi

20. Hindi 20. Hindi 20. Hindi

21. M. E. L. 21. M. E. L 21. M. E. L.

22. A. I. L. 22. A. I. L. 22. A. I. L.

23. M. I. L. 23. M. I. L. 23. M. I. L.
 S. Y. B. Com.

Old Course 1989 Modified from June 1990 Revised Course (1999)

1. Business Corres- 1. Business Communication 1. Business Communication/

pondence Office Automation

F. Y. B. Com. / 23
2. Accountancy & 2. Advanced Accountancy 2. Advanced Accountancy
Costing II

3. Business Economics 3. Business Economics 3. Business Economics

(Micro) (Macro)

4. Business Organisation 4. Organisation & Management 4. Business Management

5. — 5. Business Practice II 5. Marketing and

Advertisement Paper -I

6. Marketing II 6. Marketing, Salesmanship 6. Marketing and

and Publicity II Advertisement Paper-I
 7. Banking II 7. Banking and Finance II 7. Banking and Finance
Paper I

8. — 8. Business Administration II 8. Business Administration

Paper I

9. Co-operation II 9. Co-operation and Rural 9. Co-operation Paper - I

Development II

F. Y. B. Com. / 24
10. Company Law & 10. Secretarial Practice & 10. Corporate Law and
Secretarial Practice Company Management II Secretarial Practice
Paper I

11. — 11. Public Enterprises II 11. Business Administration

Paper I

12. Insurance & 12. Insurance and Transport II 12. Management of Service
Transport II Sector Paper I

13. — 13. Defence Budgeting. 13. Defence Budgeting.

Finance & Management II Finance & Management I

14. — 14. Costs and Works, 14. Costing (Compulsory)

Accounting I
Old Course 1989 Modified from June 1990 Revised Course (1999)

15. — 15. Business Law, Taxation & 15. Co-operation Paper I

Auditing I

16. Statistics II 16. Statistics I 16. Advanced Statistics

Paper I

17. — 17. Computer Application for 17. Computer Application

F. Y. B. Com. / 25
Business I Paper

18. — 18. Managerial Economics I 18. Agricultural & Industrial

Economics, Paper I
19. — 19. Business Entrepreneurship 19. Business Entrepreneurship,
Business Environment &
Organisational Behaviour
Paper I

20. — 20. Purchasing & Store 20. Costing (Compulsory)

Keeping

21. Insurance & 21. Travel & Tourism Paper I 21. Management of Service
Transport II Sector Paper I
 T. Y. B. Com.

Old Course 1989 Modified from June 1990 Revised Course (1999)

1. Mercantile Law 1. Mercantile & Industrial 1. Mercantile & Industrial

Law Law

F. Y. B. Com. / 26
2. Advanced AccountancyI 2. Advanced Accountancy 2. Advanced Accountancy

3. Indian Economy 3. Indian Economy and 3. Indian and Global

Economic Problems of Economics Development
Maharashtra International Trade

4. Indian Planning & 4. Economics of Development 4. Indian and Global

Development Economics Development
International Trade

5. Business Management 5. Business Practice Paper III 5. Business Entrepreneurship,

Business Environment &
Organisational Behaviour
Paper IIIc
 Old Course 1989 Modified from June 1990 Revised Course (1999)

6. — 6. Marketing, Salesmanship & 6. Marketing and

Publicity III Advertisement Paper III

7. Advanced Banking II 7. Banking and Finance III 7. Banking and Finance

Paper III

8. Business Administration II 8. Business Administration III 8. Business Administration

F. Y. B. Com. / 27
Paper III

9. Co-operation II 9. Co-operation 9. Co-operation Paper III

Development Paper III

10. — 10. Secretarial Practice and 10. Corporate Law and

Company Management Secretarial Practice
Paper III Paper III

11. Public Entreprises II 11. Public Entreprises 11. Business Administration

Paper III Paper III

12. Insurance & 12. Insurance & Transport 12. Management of Service
Transport II Paper III Sector Paper III
13. — 13. Defence Budgeting, 13. Defence Budgeting
Finance and Management Finance and Management
Paper III Paper III

14. Advanced Costing II 14. Cost & Works Accounting 14. Costing Taxation Law,
Paper II Procedure and Practice
Paper II

F. Y. B. Com. / 28
15. — 15. Cost & Works Accounting 15. Costing Taxation Law,
Paper III Procedure and Practice
Paper III

16. — 16. Business, Law, Taxation & 16. Business Taxation &
Auditing Paper II Auditing (Compulsory)

17. — 17. Business, Law, Taxation & 17. Business Taxation Law,
Auditing Paper III Procedure and Practice
Paper III

18. Advanced Statistics 18. Statistics II 18. Advanced Statistics

Paper II
Old Course 1989 Modified from June 1990 Revised Course (1999)

19. — 19. Statistics III 19. Advanced Statistics

Paper III

20. — 20. Computer Application for 20. Computer Application

F. Y. B. Com. / 29
Business II Paper II

21. — 21. Computer Application for 21. Computer Application

Business III Paper III

22. — 22. Managerial Economics II 22. Agriculture and Industrial

Economics Paper II

23. — 23. Managerial Economics III 23. Agriculture and Industrial

Economics Paper III

24. — 24. Business Entrepreneurship, 24. Business Entrepreneurship,

Paper II Business Environment &
Organisational Behaviour
Paper II
25. — 25. Business Entrepreneurship, 25. Business Entrepreneurship,
Paper III Business Environment &
Organisational Behaviour
Paper III

26. — 26. Purchasing and Store 26. Costing, Taxation Law,

F. Y. B. Com. / 30
Keeping-II Procedure and Practice
Paper II

27. — 27. Purchasing and Store 27. Costing, Taxation Law,

Keeping-III Procedure and Practice
Paper III

28. Insurance & 28. Travel & Tourism 28. Management of Service
Transport II Paper II Sector Paper II

29. — 29. Travel & Tourism 29. Management of Service

Paper III Sector Paper III
 UNIVERSITY OF PUNE Appendix - 2
STRUCTURE FOR B. COM. DEGREE COURSE
Equivalent Subjects/Courses under the Revised Structure of 1999 to Vocational Programme.

Revised Structure Vocationalisation of First

From June 1999 Degree Education
(Revised from June 1999)

F. Y. B. Com. / 31
F. Y. B. Com. F. Y. B. Com.
1. Functional English 1. Functional English
2. Accountancy 2. Accountancy
3. Business Economics (Micro.) 3. Business Economics (Micro.)
4. Commercial Mathematics 4. Vocational Subject Paper - I
and Statistics (any one subject to be selected)
OR 1. Computer Applications
Computer Concepts and 2. Advertising, Sales Promotion
Programming and Sales Management
3. Principles and Practices of Insurance
4. Tax Procedure and Practices
5. Office Management and Secretarial
Practice
5. Optional Group 5. Optional Group
(Any one of the following) (Any one of the following)
(a) Company Law and (a) Company Law and
Secretarial Practice Secretarial Practice
(b) Consumer Protection and (b) Consumer Protection and
Business Ethics Business Ethics

F. Y. B. Com. / 32
(c) Business Entrepreneurship (c) Business Entrepreneurship
(d) Co-operation (d) Co-operation
(e) Public Enterprises` (e) Public Enterprises

6. Optional Group 6. Vocational Subject Paper - II

(Any one of the following) (Any one Subject to be selected)
(a) Commercial Geography 1. Computer Application
(b) Insurance, Transport & Tourism 2. Advertising, Sales Promotion and
Sales Management
 Revised Structure Vocationalisation of First
From June 1999 Degree Education
(Revised from June 1999)

F. Y. B. Com. F. Y. B. Com.

(c) Foundation Course in Commerce 3. Principles and Practices of Insurance

F. Y. B. Com. / 33
(d) Banking and Finance 4. Tax Procedures and Practices
(e) Managerial Economics 5. Office Management and
Secretarial Pratice
(f) Office Management
(g) Salesmanship and Sales Management
(h) Purchasing & Store Keeping.
7. Additional English OR Marathi 7. Additional English OR Marathi
OR Hindi OR MEL OR MIL OR Hindi OR MEL, OR MIL

Note : Vocational Paper No. 1 is in place of Paper No. 4 in the college sand Paper No. 5 in Other
Colleges.
 S. Y. B. Com. S. Y. B. Com.
(Revised from June 1999) (Vocational)

1. Business Management 1. Business Management

2. Advanced Accountancy 2. Advanced Accountancy
3. Business Economics (Macro.) 3. Business Economics (Macro.)

F. Y. B. Com. / 34
4. Costing 4. Costing
5. Office Automotation 5. Vocational Subject Paper III
(Computer Application and I. T.) (Any one subject to be selected)
OR 1. Computer Applications
Business Communication 2. Advertising, Sales Promotion and
Sales Management
3. Principles and Practices of
Insurance
4. Tax Procedures and Practices
5. Office Management and
Secretarial Pactice
 S. Y. B. Com S. Y. B. Com.
(Revised from June 1999) (Vocational)

6. Special Subjects Paper I 6. Vocational Subject Paper IV

(Any one of the following)
(a) Business Administration I

F. Y. B. Com. / 35
(b) Co-operation I
(c) Costing-Taxation Law,
Procedure and Practice I
(d) Advanced Statistics I
(e) Banking and Finance I
(f) Business Entrepreneurship,
Environment and
Organisational Behaviour I
(g) Marketing and Advertisement I
(h) Management and Service Sector I
(i) Agriculture and Industrial
Economics I
(j) Defence Budgeting and
Finance Management I

F. Y. B. Com. / 36
(k) Computer Applications I
(l) Corporate Law and
Secretarial Practice I
 T. Y. B. Com. T. Y. B. Com.
(Revised from June 1999) Vocational

1. Mercantile and Industrial Law 1. Mercantile and Industrial Law

2. Advanced Accountancy 2. Advanced Accountancy
3. Indian and Global Economic 3. Indian and Global Economic

F. Y. B. Com. / 37
Development Development
OR OR
International Trade International Trade
4. Business Taxation & Auditing 4. Business Taxation & Auditing
5.&6. Special Subjects : 5. Vocational Subject
Paper II & III Paper V
(Any one of the following) (Any one subject to be selected)
(a) Business Administration 1. Computer Applications
(b) Co-operation 2. Advertising, Sales Promotion and
Sales Management
(c) Costing, Taxation Law, 3. Principles and
Procedure and Practice Practices of Insurance
(d) Advanced Statistics 4. Tax Procedures and Practices.
(e) Banking and Finance 5. Office Management and
Secretarial Practice.
(f) Business Entrepreneurship,

F. Y. B. Com. / 38
Environment and
Organisational Behaviour
(g) Marketing and Advertisement
(h) Management of Service Sector
(i) Agriculture & Industrial Economics
(j) Defence Budgeting and
Finance Management
(k) Computer Application
(i) Corporate Law and
Secretarial Practice 6. Vocational Subject Paper VI
 Appendix - 3

UNIVERSITY OF PUNE
STRUCTURE FOR B. COM. DEGREE COURSE
Equivalent Subjects/Courses under the Revised Structure of 1999
tot he Restructuraed Programmer

Revised Structure Restructured Programme June 1983

F. Y. B. Com. / 39
From June 1999 (Revised from June 1999)

F. Y. B. Com. F. Y. B. Com.
1. Functional English 1. Functional English
2. Accountancy 2. Accountancy
3. Business Economics (Micro.) 3. Business Economics (Micro.)
4. Commercial Mathematics & 4. 'D' Component
OR (Any one of the following subjects)
Computer Concepts and 1. Basic Mathematics
Programming 2. Statistical Techniques
 3. Computer Application
4. Salesmanship and Advertising
5. Accounts Writing
6. Managements of Co-operatives
7. English for Conversation

F. Y. B. Com. / 40
8. Typewriting

5. Optional Group 5. Optional Group

(Any one of the following) (Any one of the following)
(a) Company Law and (a) Company Law and
Secretarial Practice Secretarial Practice
(b) Consumer Protection and (b) Consumer Protection and
Business Ethics Business Ethics
(c) Business Entrepreneurship (c) Business Entrepreneurship
(d) Co-operation (d) Co-operation
(e) Public Entreprises (e) Public Entreprises
 Revised Structure Restructured Programme June 1983
From June 1999 (Revised from June 1999)

F. Y. B. Com F. Y. B. Com
6. Optional Group 6. 'A' Component
(Any one of the following) Foundation Course
(a) Commercial Geography

F. Y. B. Com. / 41
(b) Insurance, Transport and
Tourism
(c) Foundation Course in
Commerce
(d) Banking and Finance
(e) Managerial Economics
(f) Office Management
(g) Salesmanship and Sales Management
(h) Purchasing and
Store Keeping
7. Additional English OR Marathi 7. Additional English OR Marathi
OR Hindi OR MEL OR MIL OR Hindi OR MEL OR MIL
 S. Y. B. Com. S. Y. B. Com.
(Revised from June 1999) (Restructured)

1. Business Management 1. Business Management

2. Advanced Accountancy 2. Advanced Accountancy
3. Business Economics (Macro.) 3. Business Economics (Macro.)
4. Costing 4. Costing

F. Y. B. Com. / 42
5. Office Automaton 5. Office Automation
(Computer Application and I. T.) (Computer Application and I. T.)
OR OR
Business Communication Business Communication
6. Special Subjects Paper I 6. 'C' Component
(Any one of the following) (Any one of the following)
(a) Business Administration I (a) Entrepreneurship Development
(b) Co-operation I (b) Banking and Finance
(c) Costing, Taxation Law, (c) Public Relations
Procedure and Practice I
 S. Y. B. Com. S. Y. B. Com.
(Revised from June 1999) (Restructured)

(d) Advanced Statistics I (d) Industrial Organisation and

Administration
(e) Banking and Finance I (e) Insurance
(f) Business Entrepreneurship, (f) Integrated Rural Development
Environment and

F. Y. B. Com. / 43
Organisational Behaviour I
(g) Marketing and Advertisement I (g) Computer Application and
System Management
(h) Management of Service (h) Applied Statistics
Sector I
(i) Agriculture and
Industrial Economics I
(j) Defence Budgeting and
Finance Management I
(k) Computer Application I
(l) Corporate Law and
Secretarial Practice I
 T. Y. B. Com. T. Y. B. Com.
(Revised from June 1999) (Restructured)

1. Mercantile and Industrial Law 1. Mercantile and Industrial Law

2. Advanced Accountancy 2. Advanced Accountancy
3. Indian and Global Economics 3. Indian and Global Economic
Development Development

F. Y. B. Com. / 44
OR OR
International Trade International Trade
4. Business Taxation & Auditing 4. Business Taxation & Auditing
5. Special Subjects : Paper II 5. 'C' Component
(Any one of the following) (Any one subject with Paper II)
(a) Business Administration 1. Entrepreneurship Development
(b) Co-operation 2. Banking and Finance
(c) Costing, Taxation Law, 3. Public Relations
Procedure and Practice
(d) Advanced Statistics 4. Industrial Organisation and
Administration
 T. Y. B. Com. T. Y. B. Com.
(Revised from June 1999) (Restructured)

(e) Banking and Finance 5. Insurance

(f) Business Entrepreneurship, 6. Integrated Rural Development
Environment and
Organisational Behaviour
(g) Marketing and Advertisement 7. Computer Applications and

F. Y. B. Com. / 45
System Management
(h) Management of Service Sector 8. Applied Statistics
(i) Agriculture and
Industrial Economics
(j) Defence Budgeting and
Finance Management
(k) Computer Application
(l) Corporate Law & SecretarialPractice
6. Special Subjects Paper II 6. 'C' Component Projects Work.
 F. Y. B. Com. / 46

F.Y.B.Com.
Equivalence to Old (1990 Course) to Revised
(1999 Course)

Sr. No. New Name of the Existing Name of the

Subject Subject

1. Functional English English

2. Marathi Marathi
3. Hindi Hindi
4. Gujarathi Gujarathi
5. Modern European Modern European
Language Language
6. Business Economics Business
(Micro.) Economics (Micro.)
7. Accountancy Accountancy
8. Commerical Mathematics Commerical
and Statistics Mathematrics
OR and Statistics
Computer Concepts OR
and Programming Computer Concepts
and Programming
9. Co-operation Co-operation
10. Public Enterprises Public Enterprises
11. Banking and Finance Banking and Finance
12. Salesmanship and Marketing,
Sales Management Salesmanship
and Publicity
 F. Y. B. Com. / 47

13. Insurance, Transport Insurance, Transport

and Tourism and Tourism
14. Office Management Office
Management
15. Commercial Geography Commercial
Geography
16. Foundation Course in Business Practices
Commerce
17. Managerial Economics Managerial
Economics
18. Purchasing and Store Purchasing and Store
Keeping Keeping
19. Consumer Protections Business Law and
and Business Ethics Taxation
20 Company Law and Secretrial Practice
Secretarial Practice and Company
Management
21. Business Entrepreneurship Business
Entrepreneurship
 F. Y. B. Com. / 48

F.Y.B.Com.
101. Functional English
Section One : Reading Skills

Unit Title

1. Introduction
2. Reading and comprehension.
3. Increasing your Eye-span.
4. Surveying the Matter and Identifying the Text Type.
5. Skinuming the Text for Identifying the General Theme.
6. Scanning the Text to Locate Specific Information.
7. Understanding Meanings of Words, Phrases and
Sentences.
8. Understanding Logical Relationship between
statements.
9. Loud Reading.
10. Understanding the Structure of the Text.
11. Distinguishing facts from Beliefs, Opinions etc.
12. Reading and Making Notes.
13. Comprehension Passages for Practice.

Section Two : Conversational Skills

Unit Title

1. Introduction.
2. Greeting and Responses to Greetings.
3. Introducing yourself.
 F. Y. B. Com. / 49

4. Introducing others.
5. Joining a conversation.
6. Leaving a conversation.
7. Taking leave.
8. Requesting.
9. Inviting, Accepting and Declining Invitations.
10. Asking, Giving and Refusing Permission.
11. Asking for Information.
12. Suggesting.
13. Agreeing.
14. Agreeing Partly.
15. Disagreeing.
16. Complimenting.
17. Responding to Compliments.
18. Complaining.
19. Apologizing.

Section Three : Writing Skills

Unit Title

1. Introduction.
2. Notice.
3. Agenda.
4. Minutes.
5. Summarizing.
6. Note making.
7. Reports.
8. Paragraph structure.
 F. Y. B. Com. / 50

9. Curriculam Vitae.
10. Letters.
11. Memo.
12. Telegram.
13. Fax.
14. E-Mail.

Prescribed Text Book of English for Practical purposes.

 F. Y. B. Com. / 51

102. Accountancy
Section I
1. Piecemeal distribution on dissolution of
Partnership Firms. 12
* Surplus capital method &
* Maximum loss method
(including the case of insolvent partner)
2. Consignment Accounts 12
* Theory
* Entries in the books of consignor
* Entries in the books of consignee
* Ledger Accounts in the books of both the
parties, at cost price, at profit, normal and
abnormal loss, valuation of closing stock.
3. Royalty Accounts (Excluding sub-lease) 12
* Royalty, Minimum Rent, Shortworkings
Recoupment of Short Working, Lapse of
Shortworking.
* Entries in the books of landlord
* Entries in the books of lessee
* Ledger accounts.
4. Final Accounts of Co-operative Societies
(Credit Societies & Consumers Co-op.
Stores only). 12
* Theory
* Allocation of Profit as per Co-op Society Act
* Credit Society &
* Consumers Co-op. Society

Total Periods 48
 F. Y. B. Com. / 52

Section II
1. Hire Purchase & Instalment System
(Excluding H. P. Trading only) 14
Distinction, Calculation of interest and cash
price, Journal entries and Ledger Accounts
in the Books of Purchaser and Seller.

2. Depreciation 8
* Meaning, need, methods.
* Annuity and Sinking Fund methods only
Journal Entries & Ledger Accouts.

3. Accounts of non-trading organisations 14

* Theory
* Preparation of Income & Expenditure Account
& Balance Sheet from Receipt & Payment A/c
* Preparation of Receipt & Payment account
from Income & Expenditure & Closing
Balance Sheet.
4. Account Current 8
* Meeting, need and importance.
* Product method - preparation of Accounts

5. Departmental Account 4
Preparation of Departmental Trading, Profit
& Loss Account & Balance sheet

Total Periods 48
 F. Y. B. Com. / 53

Note :
1. There will be one compulsory theory question carrying
at least 8 to 10 marks.
2. There will be six practicals.
For first term Co-operative Society A/c. and
for second term accounts of Non-trading organisation
or Account Current.
3. In case of practicals, the students are expected to visit
any one society, institution or financial institution and
collect all the transactions in the month and prepare
therefrom necessary vouchers, receipts, Cash-book,
Ledger, Trial Balance and necessary final accounts. In
case of account current student should visit to any
financial institution and collect the information with live
example regarding calculation of interest under product
method and preparation of account current.
Books Recommended
1. Advanced Accounts : M. C. Shukla & T. S. Grewal,
S. Chand & Co., New Delhi.
2. Advanced Accounts : R. L. Gupta, S. Chand & Co.,
New Delhi.
3. Advanced Accounts : Paul, Central Publication, Calcutta.
4. Accounting & Finance : S. K. Chakrabharati, Oxford
University Press.
5. Account Practical : B. V. Mhatre
 F. Y. B. Com. / 54

103. Business Economics (Micro.)

Section I

Topic Units Lectures

No. Periods
1. Introduction
1.1 Micro-economic analysis
Distinction between micro-economics
and Macro economics 2
1.2 Importance and limitations of
Micro-economics 2
1.3 Paradox of Micro Economic analysis 2
1.4 Subject matter of Micro-economics 2
1.5 Market Mechanism 2
1.6 Functions of Market Mechanism 2
—-
12
—-
2. Basic Concepts
2.1 Household as a Consuming unit 1
2.2 Firm as a producing unit 1
2.3 Distinction between Plant, Firm and
Industry 4
—-
6
—-
3. Demand Analysis
3.1 Concept and meaning of demand Law of
demand. Factors determining demand,
Variations and changes in demand 4
 F. Y. B. Com. / 55

3.2 Revenue Concepts-Average Revenue,

Marginal Revenue and Total Revenue 2
3.3 Elasticity of demand-concept, price,
Income and cross elasticity of demand
Measurement of price and income
elasticity of demand 5
3.4 Determinants and significance of price
elasticity. 2
3.5 Demand forecasting : Necessity methods
and limitations. 2
3.6 Criteria for good demand forecasting 5
——
20
——
4. Supply Analysis
4.1 Concept, Law of supply, elasticity of
supply. 4
4.2 Cost concepts : Fixed and variable costs,
Average and marginal costs and their
relationship, Opportunity cost, Accounting
cost and Economic cost, Short & long run
costs of a Business firm. 4
4.3 Law of Variable proportions. 2
—-
10
—-
Section II
5. Market Structure and Price Determination
5.1 Pure and perfect competition - features 2
5.2 Price and output determination under
perfect competition 3
 F. Y. B. Com. / 56

5.3 Monopoly - Meaning and types 2

5.4 Price and output determination under
Monopoly Discrimination monopoly 3
5.5 Monopolistic Competition - Features 2
5.6 Price and output determination under
Monopolistic competition 3
5.7 Oligopoly - Features 2
5.8 Duopoly - Features 2
5.9 Selling cost - effects of selling cost
on price 3
—-
22
—-
6. Pricing of Factors of Production
6.1 The General Theory of Distribution-
Marginal productivity theory 4
6.2 Rent-concept, Ri-cardian Theory and
Modern approach, Quasi-rent-Transfer
earnings 4
6.3 Wages - Real and Money wages - supply
of labour, collective bargaining 4
6.4 Interest - Concept of Capital, saving and
investment, Lonable Fund Theory and
liquidity preference Theory of Interest 4
6.5 Profit - Gross and Net profit, Dynamic,
innovation and Risks - uncertainly
bearing Theory of profits 4
—-
20
—-
 F. Y. B. Com. / 57

7. Micro Economic Policy

7.1 Imperfections and Failurer of Market
Mechanism 2
7.2 Cases of Intervention 2
7.3 Tools of Intervention 2
—-
6
—-
References
1. Advanced Economic Theory, Ahuja H. L. S. Chand &
Co. 1976.
2. Managerial Economic, Chopra O. D. Tata Macgraw-
Hill Publishing Co. 1984.
3. Managerial Economics, Curven, Peter J. Mac-Millan
London, 1974.
4. Economics-Sammuelson P.A. (Macgraw-Hill Kgakwsia
Co., London).
5. Modern Economic Theory-DKK (Shyamlal Charitable
Trust, Delhi).
6. A Textbook of Economic Theory-Stonierana Hague
(ELBS and Longman Group Ltd.)
7. Principles of Economics-Dr. D. N. Dwivedi.
 F. Y. B. Com. / 58

104A. Commercial Mathematics &

Statistics
Commercial Mathematics :
1. Revision of ratio, proportion and percentage.
2. Profit and loss.
3. Commission and Brokerage.
4. Simple and compound interest.
5. Bill of exchange.
6. Time value of money and its application to simple
annuity.
7. Shares.
Statistics :
8. Collection of data.
9. Classification and tabulation.
10. Diagrams and graphs.
11. Measures of Central tendency.
12. Measures of dispersion.
13. Index Numbers.
14. Simple Application of Mathematics and Statistics.
Scope and Limitations :
Commercial Mathematics :
1. Revision of ratio proportion and percentage, Revision
by simple problems. (3)
2. Profit and Loss
Problems involving cost price, selling price, market
price, trade discount and cash discount are expected(6)
3. Commission and brokerage
 F. Y. B. Com. / 59

Rate of Commission, Types of Commission agents,

Problems. (6)
4. Simple and compound interest
Concept and Principal, rate of interest, period and
amount at the end of the period by simple interest and
compound interest problems.
Calculations of compound interest when compounded
monthly, quartely, half yearly and yearly are expected.(8)
5. Bill of exchange :
Sum due, present value, period of the bill, rate of interest,
types of discounts, problems. (7)
6. Time value of money and its application to simple
annuity problems. (5)
7. Shares
Types of shares, face value, market price and dividend
problems. Book value. (5)
Statistics :
8. Collection of data :
Objectives and scope of enquiry, sources and methods
of data collection, direct personal interview method,
Indirect oral investigation through questionnaire,
Requirements of a good questionnaire, meaning of
primary and secondary data, methods of data collection
from census, comparison of census and sample. (5)
9. Classification and tabulation.
Classification : Meaning, Basis of classification,
Frequency distribution (Formation not expected). Given
frequency distribution problems to find curmulative
 F. Y. B. Com. / 60

frequencies, class boundaries, mid-point, class-width.

Tabulation : Meaning and importance. Parts of a
Statistical table.
Problems on One-way and Two-way tables. (6)
10. Diagrams and graphs.
Drawing, Reading, comparing and interpreting
following graphs and diagrams : Bar diagrams, (simple,
multiple, subdivided, percentage) Pie diagram,
Histogram, frequency polygon, Ogive curves. (5)
11. Measure of central tendency :
Meaning of averages, Mean, Median, Mode and
quartiles, Calculation of averages for raw data and
frequency distribution Merits and Demerits of above
averages. (7)
12. Measures of Dispersion :
Meaning of dispersion.
Measures of dispersion : Range, quartile deviation,
variance, standard deviation for raw data and frequency
distributions. Coefficient of variation. (7)
13. Index numbers
Price index numbers, meaning of index numbers,
problems in the constructions of index numbers.
Methods of construction of Index number (weighted and
unweighted) Laspeyre’s Pasche's and Fisher's index
number. (5)
14. Simple application of Mathematics and Statistics in
accountancy, Economics and management Sciences. (5)
N.B. : Figures to the right indicate-excepted number of
lectures.
 F. Y. B. Com. / 61

Books Recommended
(1) S. P. Gupta : Statistical Methods.
(2) S. C. Gupta : Business Statistics.
(3) Bari : Business Mathematics.
(4) Sutar : Commerical Arithmetics.
 F. Y. B. Com. / 62

104B. Computer Concepts &

Programming
Objectives : The paper aims to provide
(1) a bird’s eyeview of what is happening in the world
of computers and its relevance to the field of
commerce,
(2) the logic for programming, and
(3) the approach for developing small programs using
Quick BASIC.
Syllabus :
(1) What is a computer : An introduction.
Use of computer in modern society-Manufacturing,
Medicine, Education, Business Services, At Home,
Publishing Banking, Accounting, Capital Markets,
Insurance, Modern Office etc.
Types of Generation of Computers.
An Overview of Computer Systems :
Hardware, Software, Humanware and Dataware
(2) Hardware :
Purpose and usefulness of Input devices, Output
devices, Memory devices, Mass Storage devices and
Communication devices.
(3) Software :
System Software, Operating System Software,
Language Processors and Utilities. Application
Software, Other Software like DTP Software, Graphics/
Multimedia and Presentation Software.
 F. Y. B. Com. / 63

(4) Humanware :
People of operational level, developers and
maintenance people. Their nature of work and
responsibilities. Duties and responsibilities of
Computer Operators, Programmers, Database
Administrators, Systems Analyst, Software Engineers,
Hardware Engineers, Computer Entrepreneurs,
Researchers in Computers.
(5) Dataware :
Data Vs information. Types of data : Numeric, Textual,
Graphical, Audio/Video.
Managina data in day-to day work.
(6) Concept of Networking, Concept of LAN & WAN
Need and advantages of networking. Basic idea about
internet, intranet, e-mail, e-commerce, and www.
(7) Logic of Programming - Problem solving, Algorithm
and Flowcarts for simple applications.
(8) Programming Languages : Types, Nomenclatures and
Utilities.
(9) What is computer program ? Elements of Programming
Language.
(10) Quick BASIC : Character Set, Variables, Constants,
Symbols, Structure, Functions, Utilities, Writing of
Quick BASIC Programs for simple applications.
Books :
(1) Peter Norton’s “Introduction To Computers”.
(2) Computers Today Sanders.
 F. Y. B. Com. / 64

(3) Fundamentals of Computers - V. Rajaraman.

(4) Microsoft - Quick BASIC Manual.
(11) Recommended Practical Work :
(1) Demonstration to start Computer Knowledge of
various parts of Computers. Keyboard operations.
(2) Exposure to various secondary devices such as
Hard disk, Floppy disks etc.
(3) Use of simple DOS commands.
(4) Demonstration of LAN, WAN.
(5) Use of E-mail and Internet.
Note :
(i) There will be no practical examination. However
internal examination may be conducted.
(ii) List of the practicals mentioned in (11) are for
exposure and understanding of the subjects.
 F. Y. B. Com. / 65

105A. Company Law &

Secretarial Practice
Section I
1. HISTORICAL DEVELOPMENT OF COMPANY
LAW IN INDIA :
- Development of various concepts and trends in
Company Law.
- Social responsibilities of Companies.
- Development of Company Law Administration.
2. JOINT STOCK COMPANY : TYPES AND
FORMATION
- Meaning and Nature of Companies.
- Kind of Companies-Private Companies, Public
Companies, Foreign Companies, Government
Companies, Conversion of Private Company
into Public Company and vice-versa.
Formation :
- Incorporation.
- Minimum subscription.
- Certificate of Commencement of Business.
- Duties of the Company Secretary in connection with
Company formation.
3. DOCUMENTS REQUIRED FOR FORMATION OF
COMPANY :
- Memorandum of Association, Articles of Association
and their alteration.
- Doctrine of Ultra vires. Doctrine of Indoor management.
 F. Y. B. Com. / 66

- Prospectus-Definition, abridged prospectus-Statement

in lieu of prospectus-contents, form and registration-
misstatement or misrepresentation in prospectus and
penalties therefore.
- SEBI guidelines in respect of issue of prospectus.
4. SHARE CAPITAL :
- Meaning and types.
- Issue of shares at par, premium and discount : private
placement, offer for sale, various guidelines issued by
SEBI for issue of securities.
- Underwriting of shares.
- Buy back of shares.
- Alteration and reduction of share capital.
5. PROCEDURE FOR ISSUE OF SHARES :
- Share application.
- Allotment of shares.
- Calls on shares.
- Transfer and transmission of shares.
- Forfeiture of share and reissue of forfeiture shares.
- Share certificate and share warrant.
- Issue of shares to non-residents.

Section II
6. MEMBERSHIP OF A COMPANY
- Mode of acquiring membership.
- Minimum and maximum number of members.
- Cessation of membership.
 F. Y. B. Com. / 67

Index of members.
7. BOARD OF DIRECTORS :
- Organisation chart of a company.
- Meaning of the word Director, his legal position.
- Types of directors.
- Managing Director.
8. DIVIDEND, INTEREST AND BONUS SHARES :
- Determination of divisible profits and dividends.
- Unpaid dividend.
- Interim dividend out of capital.
Procedure for issue of Bonus Shares-SEBI guidelines.
9. FILLING AND FILING OF FORMS AND RETURNS
- Annual return, Balance sheet, event based forms i.e.
Return of Allotment, filling of Special Resolutions,
Registration and Satisfaction of change and Change in
composition of the Board of Directors, Consent to act
as Director.
- Payment of Filling fee, Payment of additional fee.
- Defective forms/documents.
- Condonation of delay.
- Duties of Company Secretary in this respect.
10. RULES OF CORPORATE GOVERNANCE
- History, Concept of Corporate Governance.
- Cadbury Committee Report.
- Principles of Morality and business ethics.
- Code of Conduct for professionals.
 F. Y. B. Com. / 68

TERM I
Name of the Topic No. of
Lectures
1. Historical Development 4
2. Joint Stock Company-Types & Formation 10
3. Documents required for formation of Company 10
4. Share Capital 16
5. Procedure for issue of Shares 8
—-
48
—-
TERM II
6. Membership of a Company 8
7. Board of Directors 10
8. Dividend, Interest and Bonus Shares 8
9. Filing and Filling of Forms and Returns 14
10. Rules of Corporate Governance 8
—-
48
—-
Latest amendments in the respective Laws one year
prior to examination should be taken into consideration
while paper-setting.

Recommended Books / Journals / Magazines

1. A. Ramaiya - Guide to Companies Act.
2. Tuleja S. K. - Companies Administration and Meetings.
 F. Y. B. Com. / 69

3. Avtar Singh - Company Law.

4. Datt C. R.- Company Law.
5. M. G. Bhandari - Companies Act (with exhaustive
references).
6. B. Datta & Lakhotia S. - Company Law Manual.
7. Kapoor N. D. - Company Law Manual.
8. Sherlekar S. A. - Company Law & Secretarial Practice.
9. Agarwal V. S. - Company Meetings, Notes &
Resolutions.
10. C. R. Datta - Company Meetings and Resolutions.
11. E. D. Devdaran & T.V.S. Devdaran-Company Meetings
and Resolutions.
12. B. Datta-Company Notices, Meetings & Resolutions.
13. Shanbhague K. V. - Company Resolutions.
14. B. Datta - Company Rules and Forms (1982).
15. Chakraborti A. M. B. P. Bhargava & Gupe S.D. -
Company Notices, Meetings & Resolutions.
16. Ghosh P. K. - Company Secretarial Practice.
17. Dr. H. K. Saharay - Company Law.
18. Dr. K. R. Chandratre - Appointment and Remuneration
of Managerial Personnel.
19. Dr. K. R. Chandratre - Transfer and Transmission of
Shares.
20. Dr. J. C. Verma - Corporate Mergers, Amalgamations
& Takeovers.
21. Dr. K. R. Chandratre - Consumer Protection Law.
22. Dr. K. R. Chandratre - Circulars, Clarifications,
Guidelines and Notifications on Company Law and
MRTP Act with Comments.
23. Dr. K. R. Chandratre - Compendium on SEBI Capital
Issues and Listing.
 F. Y. B. Com. / 70

24. Bhargav & Bhargava -Company Law Digest.

25. R. K. Agarwal - Company Statutory Books & Regis-
ters.
26. Dr. K. R. Chandratre - Company Deposits.
27. Shanbhague K.V. - Company Law Procedure.
28. Ketan and A. Dalal - Non-Resident Indians.
29. S. C. Kunchal - Secretarial Practice (Vikas Publishing
House).
Journals & Magazines :
1. All publications of the Institute of Company Secretaries
of India, ICSI House, 23, Institutional Press, Lodi Road,
New Delhi - 110 003.
2. Monthly Journal “Chartered Secretary” Published by
ICSI, New Delhi.
3. Circulars and Clarifications on Company Law and SEBI
published by Taxmann.
4. SEBI and Corporate Laws - Fortnightly Journal by
Taxmann.
5. Company News & Notes - Monthly Journal - Published
by Dept. of Company Affairs - New Delhi.
6. Exchange Control Manual - Published by P.B.I.
7. Company Law Journal.
8. Corporate Law Advisor - P. B. No. 3, Vasant Vihar,
New Delhi - 11057.
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oçœNÿyº, Ÿç. ÌìºzÆ u§¿g.
 F. Y. B. Com. / 71

105B. Consumer Protection &

Business Ethics
Section I

1. Consumer : Consumer Movement

1. Consumer - Meaning, Definition.
Distinction between western and Indian Thinking.
2. Three Dimensional concept of a Consumer.
- a king
- a kingpin of Democracy
- a capital
3. Consumer Movement - concept, need and
objectives.
4. Philosophy of Consumer Movement.
5. Function of voluntary consumer organizations.
6. Voluntary Consumer organizations in Maharashtra.

2. Problems of Consumers
1. Nature and reasons.
2. Problems of rural and urban Consumer.
3. Problems related to Goods.
4. Problems relating to Services.
5. Individual and collective Problems.
6. Role of Voluntary Consumer organizations in
solving the Problems.

3. Consumer Protection Act, 1986

1. Background & Objectives.
2. Definitions.
3. Rights of Consumer.
 F. Y. B. Com. / 72

4. Consumer protection councils.

5. Three-tier redressal Machinery.
6. Procedure of filling and hearing of complaint and
relief available.
7. Study of some cases.

Section II
4. Business Ethics
1. Concept of Business Ethics-importance.
2. Responsibilities of business toward Consumer.
3. Social Responsibilities of Business.
4. Fair Trade Practices : Concept, importance.
5. Governments efforts in protecting fair Trade Practices.
6. Business customs, Traditions and Habits.
Meaning Social role of Customers.
5. Moral issues in business
Justic and Economic systems - Environmental protection
and Consumer safety arguments for and against
environment social Role of government social audit.
6. Ethics in Functional areas :
Marketing, Advertising, Trade Secrets
Corporate discloser and insider trading Accounting,
Finance, Corporate takeover, computer. Employment,
wages & unions copyright, intellectual property rights.
7. Advertising and Control of unfair Advertising
(a) Advertising - concept and importance.
(b) Objectionable advertising - unfair, unethical; false
ads.
Truth in advertising, waste in advertising.
 F. Y. B. Com. / 73

(c) Legal Provisions regarding controlling

objectionable Advertising.
(d) Self regulation of advertising.
(Code of Advertisement Standards Council of
India).
(e) Role of voluntary consumer organizations in
controlling objectionable advertising.

List of Books for Study and References

1. Consumer Welfare Navneet - Consumer Welfare
Committee, Mumbai.
2. Consumer Perotection Act Satisfaction - By S. S.
Gulshan (Pune Vily Estern Ltd.)
3. Consumer Protection Act 1986 - By Dhapare C. M.
4. The Law of Consumer Protection in India - (New Delhi-
Dip & Dip Publication by Dr. Garjeet Singh.
5. Consumer Protection Act-by S. C. Deshmukh.
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7. ÆzoNÿºy TÀçÒNÿ - EuQ §çºoy® TÀçÒNÿ œæYç®o, TÀçÒNÿ §ÄŒ,
ϓmz.
8. TÀçÒNÿuÒo ªçuÌNÿ - ÌæœçtNÿ - Ìî®|Nÿçæo œçeNÿ, TÀçÒNÿ œze, œìmz.
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Èy. ÃÒy. ¤çÂNwÿÉm Fºçgy.
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TÀçÒNÿ NÿÁ®çm G€ççu‡Nÿçº Ìuªoy, ªÒçºçÉb~ Æç̌)
11. TÀçÒNÿ Ìæºqm Nÿq - utÆç¤çz‡ - (TÀçÒNÿ NÿÁ®çm G€ççu‡Nÿçº
Ìuªoy, ªÒçºçÉb~ Æç̌)
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œæYç®o ŸNÿçƌ, œìmz.
 F. Y. B. Com. / 74

13. Business Ethics - By Richard De George.

14. Management Ethics - William Evans.
15. Management by Values - S. K. Chakraborty.
16. Seven Spiritual Laws of Success - Deepak Chopra.
17. Essentials of Management - Koon Welhrich.
18. TÀçÒNÿ Ìæºqm Eçum îçÄÌçu®Nÿ ŒyoyªîÁ®z - ÂzQNÿ : gç}. ªìNìæÿt
oçœNÿyº, gç}. \z. gy. bçNÿpNÿº, Ÿç. Eçº. \z. ÌçÄpz.
Term I
Name of the Topic No. of Lectures
1. Consumer Movement 20
2. Problems of Consumers 16
3. Consumer Protection Act 12
—-
Total 48
—-
Term II
4. Business Ethics 12
5. Moral Issues in Business 12
6. Ethics in Functional Areals 12
7. Advertising & Control on unfair advertising 12
—-
Total 48
—-
 F. Y. B. Com. / 75

105C. Business Entrepreneurship

Section - I
Unit I
The concept and Theories of Entrepreneurship-
Definitions of Entrepreneurship-Characteristics of
Entrepreneurship-Views of Schumpeter, Walker and
Drucker-Theories of Entrepreneurship-Intrepreneurs An
emerging class.
Unit II
Choice of Organization and Ownership-Sole
Proprietorship-Partnership-Joint Stock Company-
Factors influencing the choice of organization
Entrepreneurial organization-Stock exchange
regulations.
Unit III : Growth of Entrepreneurs
Entrepreneurial scene before Independence-
Entrepreneurship under plan period-factors
determining the growth of Entrepreneurship-Sources
of Entrepreneurship in India-Causes of slow growth-
Absence of broad based Entrepreneurship-Social
marginality and Entrepreneurship-Behavioural patterns
of entrepreneurs.
Unit IV
The Entrepreneur-Concept and Qualities-Evolution of
the term Entrepreneur Who is an Entrepreneur ? -
Entrepreneur and Enterprise - Entrepreneur and
managers - Qualities of a true Entrepreneur-Functions
of an Entrepreneur-Entrepreneurs role towards
 F. Y. B. Com. / 76

economic growth and development-Entrepreneurs role

towards regional development of Industries-
Entrepreneur as an employer.
Section II
Unit V
Types of Entrepreneur-Innovative Entrepreneur-
Imitating Entrepreneur-Educated/Uneducated
Entrepreneur-Rich/poor Entrepreneur-Foreign/Indian
Entrepreneur-Fabain/Drone Entrepreneur - Joint Sector
Entrepreneurs-Agricultural Entrepreneurs-The state as
an Entrepreneur-Collective Entrepreneurship i.e. Co-
operative society and company.
Unit VI
Women Entrepreneurs-Role of women in Society-
Concept of Women Entrepreneurs-Functions and Role
of Women Entrepreneurs-Growth of Women Entrepre-
neurs-Areas of Development of Women Entrepreneurs
- Choice and selection of the nature, size and type of
industry suited for Women Entrepreneurship - Problems
faced by womaen Entrepreneurs - Role of women
associations towards promotion of Women Entrepre-
neurship, Status and position of Women, Entrepreneurs
abroad - Comparative study and analysis of
Indian Vs Foreign Women Entrepreneurs-Future
prospects of women Entrepreneurship.
Unit VII
Rural Entrepreneurship-Entrepreneurship in Agriculture
and other cottage industries-Areas of development for
promotion of rural Entrepreneurship - Problems faced
by Rural Entrepreneurs - Economics and social meas-
ures / Schemes for making favourable atmosphere
towards promotion of rural Entrepreneurship. Rural
Entrepreneurship development through TRYSEM-Risk.
 F. Y. B. Com. / 77

taking among rural Entrepreneurs-Entrepreneurial

development in backward areas in the new millennium.
Unit VIII
Entrepreneurship and Economic Development -
Economic development and industrialisation -
Entrepreneurship in economic theory - Changing role
of Entrepreneurship in the era of liberalisation,
privatisation and globalisation. Entrepreneurship as a
catalyst for meeting the global changes and challenges
of the future.
Desirable Practicals (Not for examination)
1. Interaction with Entrepreneurs / Guest lectures (any
two).
2. Interviews with successful Entrepreneurs (any one).
3. Study of an Entrepreneurship unit run by women (any
one).
4. Book review of successful Entrepreneurs (any one).
LIST OF BOOKS FOR STUDY AND REFERENCE
1. B. C. Tandon : Environment and Entrepreneur (Chugh
Publications, Allahbad).
2. Agrawal Vinod K. Entreprises and Economic Choices
in India. (Munn - Shriram Manoharlal Publications Pvt.
Ltd. Pune).
3. T. Venkateshwara Rao, Udia Pareck : Developing
Entrepreneurship (Indian Institute of Management,
Ahmedabad).
4. James R. Cook : The start up Entrepreneur.
5. Baig Nafees & Mohammed Asif Ali Khan.
6. Gita Piramal : Business Maharaje
 F. Y. B. Com. / 78

105D. Co-operation
Term I
Periods
1. Concept, Definitions, Nature and Scope 8
2. Principles of Co-operation-Evaluation of
Co-operative principles and modifications
therein from time to time. 10
3. Origin of Co-operation movement, Brief History
in India and abroad. 10
4. Co-operation as a form of organisation in
relations to other forms of business organisations. 10
5. Place of Co-operation in Indian Economy-
Pre and Post-independence period in rural and
urban areas. 10
—-
Total 48
—-
Term II
Periods
6. Different types of Co-operatives-Rural and
Urban, Agriculture and non-agriculture, Credit
and non-credit, weaker sections co-operatives,
Federations of co-operatives. 10
7. Role of Government in Co-operative movement
State aid, autonomy to Co-operatives & changes
in Govt. Policies from time to time. 6
8. Role of Leadership in Co-operative movement. 8
9. Achievements in Co-operative Movement -
Strength and weakness. 8
10. Co-operative Education and Training -
Infrastructure - State Co-op. Board, Division
Co-op. Board, State Co-op. Union, NCUI-ICA. 10
 F. Y. B. Com. / 79

11. Evaluation of Co-operative Movement in India. 6

—-
Total 48
—-

Reference Books
1. Co-operation-Principles & Practice-Dr. D. G. Karve.
2. Co-operation in India - Dr. B. S. Mathur.
3. Theory, History & Practice of Co-operation-Dr. R. D.
Bedi.
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5. ÌÒNÿçº - gç}. ªìNìæÿt oçœNÿyº, gç}. NìÿÂNÿmy|
 F. Y. B. Com. / 80

105E. Public Enterprises

Section I

No. Units Lect./Pract./Periods

1. Public Sector
1.1 Various Sectors in the Economy & Private
& Public Enterprises & Role of Public Sector. 4
1.2 Evaluation of the concept - Growth of
Public Sector. 2
1.3 Limitations of Private Sector. 2
1.4 Need of Public Sector in Economic
Development. 3
1.5 State participation in industry. 2
1.6 Industrial Policy of the Government of
India since independence. 5
—-
18
—-
2. Public Enterprises
2.1 Meaning & Importance. 2
2.2 Features of Public Enterprises. 4
2.3 Objectives of Public Enterprises or
Rational behind Public Enterprises. 2
2.4 Reasons for State participation. 2
2.5 Role of public enterprises in economic
development. 2
—-
14
—-
 F. Y. B. Com. / 81

3. Organisation & Structure of Public Enterprises in

India
3.1 Nature & size of Public Sector Enteprises. 3
3.2 Types of Public Entreprises - Functional
Organisational classification of Public
Enterprises. 6
3.3 Economic & Social objectives of Public
Enterprises in India 3
3.4 Achievements & Failure of Public
Enterprises in India. 4
—-
16
—-
Section II
4. Organisational pattern (i.e. Forms of organisations)
of Public Enterprises
4.1 Departmental form-Features, Merits &
Demerits & suitability. 2
4.2 Public Corporation form - Features,
Merits & limitations & suitability 3
4.3 Company Form - Features, Merits &
limitations & suitability 3
4.4 Other forms of Organisations 1
4.5 Comparative study of various
forms of organisations of Public
Enterprises and the choice of the
forms of organisation for public enterprises. 4
4.6 Public Utilities - Meaning, nature, types
and functions 3
——
16
——
 F. Y. B. Com. / 82

5 . Financing of Public enterprises

5.1 Needs of finances 2
5.2 Sources of Finances 3
5.3 Government capital & Private capital
in public Enterprises 3
5.4 Financial practices, Capital structure &
important financial problems of Public
Enterprises. 8
——-
16
——-
6. Public Sector & Social Responsibility and Other
issues
6.1 Concept of social responsibility 1
6.2 Social responsibilities of public enterprises
in India and review, Removal of
regiaonal disparities, social security
programmes etc. 3
6.3 Issue of autonomy and accountability
of public enterprises. 4
6.4 Factores affecting productivity/efficiency
of public enterprises. 2
6.5 Privatisation of public enterprises
(Disinvestment/or participation of public
in equity issues and borrowing of public
enterprises. 6
——-
16
——-
 F. Y. B. Com. / 83

Recommended Books
1. Public Enterprises in India - by Laxmi Narain
2. Principles and Practice of Public Enterprise
Management - by Laxmi Narain
3. Management of Public Enterprises - by B. K. Chatterjee
4. Structure of Public Enterprises in India - by V. V.
Ramanadhan
5. Government in Business - by S.K. Kheva
6. Adminstration of Public Enterprises in India - by Jagdish
Prakash Rao and Shukla
 F. Y. B. Com. / 84

106A. Commercial Geography

(Revises from 1960)
No. Units Lect./Tut./Pract./Periods

Section I
1. Introduction : Geography - meaning & its relation with
Commerce & Commercial Geogrphy - Nature and scope.
Approaches of commercial Geography.
2. Geographical Environment & Commerce - Relationship
between geographical environment and Commerce,
Economic activities, Determinism and possibilism,
Physical environment - Location, size and shape of the
country relief, climate, waterbodies, soils, vegetation,
animals, minerals, Cultural environment, settlements,
transport, communication and technology. 8
3. Resources :
Meaning nature and use of resources, forest and
commerce - Temperate and Tropical forest
characteristics, distribution and use of temperate and
tropical forests. Framing - Subsistence and commercial
framing, commercial framing in India, Plantation and
truck framing in India. 4
Minerals and Characteristics, use, distribution and
trading of following minerals - Iron, Copper, Bauxite,
Power resources - Nature and Importance during
modern times, potential and production trends at present
:
 F. Y. B. Com. / 85

(1) Coal (2) Mineral Oil (3) Hydal Power (4) Atomic
power
Importance of non-contentional energy resources - sun,
wind wave and geothermal energy.

4. Population :
Man as a resource population characteristics of India.
Leaves of population - Underpopulation, Optimum
population and Over population.

5. Cartographic diagrams :
Data representation by following cartographic diagrams:
(1) One dimensional Bar graph - Linear & Bar graph
(2) Two dimensional Squares - Circles & Squares
(3) Three dimensional - Spheres & Cubes

Section II
6. Industries :
Role of industries in Economic development 12
Factors of industrial location - Raw material, power,
market, transport and communication, land
capital, technology. 6
Webers theory of industrial location, Iron
& steel industry - India & USA, Cotton textile
industry - India & USA. Engineering industry -
India only
Major industrial regions of the world and India. 2
 F. Y. B. Com. / 86

7. Transportation :
Role of transportation in commercial
development, comparison of various types
of transportation and costs of transportation.
Manor ocean routes of the world. 2
8. International Trade :
Geographical factors affecting international trade.
International organisations related to commerce.
(1) OPEC (2) GATT (3) G - 15 (4) EEC
(5) India’s internal and foreign trade. 4
9. Tourism :
Tourism - Geographical factors influencing tourism 4
Tourist industry and Commerce 2
Scope of tourism in India 2
Reference Books
(1) Commercial Geography - Sir Dudley Stamp.
(2) Fundamentals of Economic Geography - Van Royen &
Bengston.
(3) Economic Geography - J. Alexander
(4) Economic Geography - Jones & Darkenwald.
 F. Y. B. Com. / 87

106B. Insurance, Transport & Tourism

Section I

1. Introduction : (Elements of Insurance)

1.1 Definition, Nature and Scope and Insurance
1.2 Evolution of Insurance
1.3 Role and Importance of Insurance.
1.4 Principles of Insurance.
1.4.1 Basic Principles.
1.4.2 Other Principles.
1.5 Classification of Insurance Business.
1.5.1 Life Insurance
1.5.2 General Insurance.
2. Transport :
2.1 Introduction
2.2 Need and importance or (Significance) of
Transport.
2.2.1 Economic Significance of Transport.
2.2.2 Political & Sociali Significance of Transport.
2.2.3 Other Significance of Transport.
2.3 Means of Transport.
2.3.1 Road and Rail Transport
2.3.2 Water Transport.
2.3.3 Air Transport.
3. Tourism :
3.1 Concept and scope of Tourism.
3.2 Definition of Tourist and Tourism.
3.3 Forms and Types of Tourism.
3.4 Benefits of tourism development.
3.5 Tourist flow.
3.5.1 Domestic Tourist flow.
2.5.2 International Tourist flow.
 F. Y. B. Com. / 88

Section II
4. Insurance :
4.1 Insurance Contract
4.1.1 Elements / Contents of general contract.
4.1.2 Contents of Special contract.
4.2 General Insurance in India
4.2.1 Development of General Insurance.
4.2.2 Different branches of General Insurance.
4.3 Life Insurance :
4.3.1 Definition & objectives of Life Insurance.
4.3.2 Advantages of Life Insurance Policy.
4.3.3 Formation of Life Insurance Contract.
4.3.4 Terms and conditions of Life Insurance contract.
4.3.5 Features of Life Insurance Contract.
5. Transport :
5.1 Road Transport :
5.1.1 Road Development in India
5.1.2 Means of Road Transport.
5.1.3 Growth of passanger and Goods Transport.
5.1.4 Urban and Rural Transport.
5.1.5 Motor Transport in India.
5.2 Rail Transport :
5.2.1 Rail Transport Development in India.
5.2.2 Zonal Grouping and Rail Transport in India.
5.2.3 Administration & Financing Rail Transport.
5.3 Water Transport :
5.3.1 Importance of Water Transport in India
5.3.2 Inland Water Transport.
5.3.3 Development of Indian Shipping.
5.3.4 Coastal Shipping
 F. Y. B. Com. / 89

5.3.5 Port Development in India

5.4 Air Transport :
5.4.1 Features of Air Transport
5.4.2 Development of Air Transport in India
6. Tourism in India
6.1 Nature and scope
6.2 Development of tourism in post-planning period.
6.3 Tourism as an industry.
6.4 Organisation of Tourism.
6.5 Economic Significance of Tourism

Recommended Books
1. Insurance Principles and Practice - by M.N.Mishra,
S. Chand and Co., New Delhi.
2. Etewment of Insurance - by R.P. Malhotra, The
Mcmillan Co. of India.
3. Insurance Principles and Practice - by R. S. Sharma,
Vora Publishers.
4. Life Insurance in India - by Suryapal Singh, Sahitya
Bhavan.
5. Life Insurance in India - by Desai
6. Theory and Practice of Life Insurance - by Mitra
7. Annual Reports of Life Insurance Corporation of India.
8. Manual : Life Insurance Corporation.
9. General Insurance : Principles and Practice - by P. Mitra,
Acadevci Publishing.
10. Fire Insurance Theory and Practice - by Smith T.R.
Tranis H.W., Stone & Fox Ltd.
11. Annual Reports of General Insurance Corporation of
India.
12. Economic Transport - by S.K. Srinivas.
 F. Y. B. Com. / 90

13. Transport in Modern India - by Bhatnagar Agarwal &

Guryas.
14. Transport - by Pavaskar Madhoo, Tata Econ.
Consultancy Services.
15. Road Transport Management - by Manchandra,
Himalaya Publishers.
16. Transport Development in India - by S.J. Srivastava
17. Principles and Problems of India Transport - by Nagar
ands Cautain, Kailas Publishers)
18. Tourism Development Principles and practice - by A.K.
Bhatia, Sterling Publishers Pvt. Ltd., New Delhi.
19. An Introduction to Travel & Tourism - by Pran Nath
Seth, Sushma Seth Bhat, Sterling Publishers Pvt. Ltd.,
New Delhi.
20. Tourist Development - by D. Pearce
21. Tourist Analysis - by S. Smith
22. Tourist Today - by D. Pearce.
 F. Y. B. Com. / 91

106C. Foundation Course in Commerce

Section I
1. Basic Concepts in Commerce :
Classification of Human Occupation - Agriculture,
Business and Profession - Meaning, Importance and
scope of each type of human Occupation.
Classification of business activities (Sectorwise) -
Private Sector, Public Sector & Co-operative Sector -
Meaning, Importance and scope.
Business - Meaning, importance, characteristics and
scope - Industry commerce, Trade and Aids to Trade.
2. Aids to Trade :
Banking : Meaning, functions and types of Banks.
Insurance : Meaning, importance, role, Principles and
Types, Life Insurance and General
insurance.
Transport : Role & Importance and types
Warehousing : Meaning, Importance, functions, types.
Advertising : Meaning, Importance, functions, Media
of Adv.
Middlemen/ Agents : Meaning, Importance, Types &
their functions.
3. Forms of Business Organisation & their Suitability :
Sole Trader : meaning, features, merits & demerits.
Joint Stock/Company : Meaning, features, merits &
demerits, Types of joint stock companies.
Public Sector/Organisations : Meaning, features, merits
& demerits of each types of public Sector Organisation
Departmental Organisation - Public corporation and
Government Companies.
 F. Y. B. Com. / 92

Co-operative Organisations : Meaning, features and

importance merits and demerits, Types of Co-operative
Organisations.
4. Business Environment :
Meaning and importance of business-environment
various aspects of environment - Economic - Political -
Social - Cultural - Leagal - Technological and
International environment. Natural environment -
meaning and importance - types of polutions - measures
to solve polution problems - Business and Society and
Social responsibilities of Business.
Section II
5. Business and Government :
Role of the government in the economy - Regulatory -
Entrepreneural and Planning Role. Industrial Policy of
the Government since independence - with special
reference small scale industries Economic Reforms after
1991. Role of multinational corporations and foreign
investment in Indian Economy.
6. Trade Associations and Chambers of Commerce :
Meaning, objectives, importance and functions.
Organisational structure and functions of the following
Organisations:
(i) Maharashtra Chamber of Commerce.
(ii) Maratha Chamber of Commerce, Indusrtries and
Agriculture.
(iii) Federation of Indian Chambers of Commerce and
Industry (FICCI)
(iv) Confederation of Indian Industries (CII).
 F. Y. B. Com. / 93

7. Role of Stock Exchanges in the Economy :

Meaning, Functions and Types of Stock Exchanges, BSE,
NSE, OTCI - Various types of transaction and important
terms used. Role and functions of SEBI.
8. Foreign Trade :
Meaning, Need and Importance of foreign trade.
Procedure of Import and Export trade - Documents used
in the foreign trade. Composition and direction of
India’s foreign trade.

Books for Studsy and Reference

1. Business Organisation & Management - Y.K.Bhushan.
2. Business Environment - K.Aswathappa.
3. International Marketing - B.S.Rathor & J.S.Rathor.
4. Fundamentals of Financial Management - Prasanna
Chandra.
5. Trade Practices & Consumerism -S.A. Sherlekar.
 F. Y. B. Com. / 94

106D. Banking & Finance

Appendix for the F. Y. B. Com.

University of Pune
1. Paper/Course No. - Banking and Finance Optional - D.
2. Paper title - Fundamentals of Banking.
3. Objectives of the Course:
I. To acquaint the students with the basic
Fundamentals of Banking.
II. To develop the capability of students for knowing
banking concepts and operations.
III. To make the students aware of banking business and
practices.
IV. To give thorough knowledge of Banking operations.
4. Contents of the Paper:

TOPIC CONTENTS LECTURES

PERIODS
Section I = 50 marks
1. Evolution of Banking and
Classification of banks 21
2. Functions of Commercial Banks 09
3. Opening and Operation of Accounts 10
4. Types of Customers 08
——
48
——
 F. Y. B. Com. / 95

TOPIC CONTENTS LECTURES

PERIODS
Section II = 50 marks
1. Lending & Investment Functions
of Bank 23
2. Negotiable Instruments 14
3. Endorsements 04
4. Technology in Banking 07
——
48
Total 96

Foot Note :
(i) The paper-setter must cover all the topics while setting
the question paper.
(ii) 50% Marks for Section I -50 Marks
50% Marks for Section II -50 Marks
(iii) Total Theory Paper will be of 100 Marks

BANKING AND FINANCE

FUNDAMENTALS OF BANKING

SECTION I

I. (a) Evolution of Banking

Evolution of Banking in the West
Definition of Bank
Classification of Banks-Central Bank - Commercial
 F. Y. B. Com. / 96

Banks - Agricultural Banks

Industrial Banks-Co-operative Banks-Savings Banks
Exchange Banks
Multinational Banks and Mixed Banks.

(b) Structural or Organisational Classification

Unit Banking-Branch Banking-Group Banking and
Chain Banking
Definition-features, Advantages and Disadvantages.

II. Functions of Commercial Banks

(a) Primary Functions.
Acceptance of deposits-Advancing loans and
Investment-Credit Creation of Banks-Process
and Limitations.

(b) Secondary Functions

(c) Agency and General Utility Services

Credit Cards-Stock Invest-Safe Deposit Vault-
Safe Custody-Pension Payment.

III. (a) Opening and Operating of Accounts

Different types of Accounts
Procedure for Opening and Operating of Accounts
Importance of Introduction
Termination of Accounts.
Appointment of Nominee
Types of Cheques Encashment of Cheques-Bearer
Cheques-Order Cheques.
 F. Y. B. Com. / 97

(b) Methods of Remittance

Demand Draft-Mail Transfer-Bankers Cheques
Telegraphic-Transfer
Gift Cheques-Travellers Cheques-Electronic
Funds Transfer-Travellers Letter of Credit.

IV. (a) Type of Customers

Individual Customers-Minor-Illiterate-Married Women
Lunatics-Drunkard-Joint Accounts-Executors and
Administrators
Proprietorship-Customers Attorney-Non Residents
Indian Foreigners
(b) Institutional Customers
Partnership-Trustees, Private and Public Sector
Company-Clubs-Society.

SECTION II

V. (a) Lending and Investment Functions of a Bank

Principles of Lending-Safety-Liquidity-Profitability-
diversification of Risks-Marketability-Security,
Secured and Unsecured Loans.

(b) Balance Sheet of a Bank

VI. Negotiable Instruments-Definitions-Features

Different types of Negotiable Instruments and their
Features
 F. Y. B. Com. / 98

Bills of Exchange-Promissory Notes-Cheques-

Crossing and types of Crossings.

VII. Endorsements
Definition of Endorsements
Types of Endorsements.

VIII. Technology in Banking

Bank Credit Cards
Automated Teller Machine (ATM)
MICR-Magnetic Ink Code Recognition.

Recommended Books
1. Modern Banking-R. S. Sayeb, Oxford Clarendon Press
London.
2. Modern Banking - M.C.Vaish, Oxford and IBH
Publishing Co., New Delhi-Bombay.
3. Banking Theory-K.C.Shekhar, Vani Eduction Books,
New Delhi.
4. Banking Law and Practice- S. N. Maheshwari, Kalyani
Publishers, New Delhi, Ludhiana.
5. Practical Banking - M. Radhaswamy, S. Chand & Co.
Ltd., Ramnagar, New Delhi.
6. Banking Law and Practice- P. N. Varshney-Sultan Chand
and Sons, New Delhi.
7. Commercial Banking-Vol.- Indian Inst. of Bankers-Vora
 F. Y. B. Com. / 99

and Company, Mumbai

8. Banking Theory and Practice - Chhabriya M. G.
9. Banking Theory and Practice-Shaker and Shaker.
10. Ìæt§| TÀæs - ¤åNÿ îÄÒçº NÿçzÆ - Èy. ÃÒy. ÃÒy. ¤çœb.
11. ¤åNÿ îÄÌç®çYy ªîÂoÜÄ z- gç}. Nÿç®tz - œçbyÂ, Ÿç. ÌçæTpz Ä Foº
(Y{o‹® œv£ÂNzÿƌ, ŒçuÆNÿ-13).
Course Title - Fundamentals of Banking
Section I
1. (a) Evolution of Banking
(21 lectures & 15 marks)
-Definition of a Bank
-Origin of the Banking
-Evolution of Banking in the West
-Classification of Banks.
(b) Functional and Operational Classification
Central bank - Commercial banks - Agricultural
banks - Industrial banks - Co-operative banks -
Saving banks - Exchange banks - Multinational
banks and Mixed Banks.
(c) Structural or Organisational Classification
Unit Banking, Branch Banking, Group Banking
and Chain Banking - Definition - Features,
Advantages ands disadvantages.
(d) Banks in Public Sector, Private Sector and Co-
operator Sector
Emergence - objectives - organisation and working,
Disctinction between Scheduled and Non-
schedulded Banks.
 F. Y. B. Com. / 100

2. Functions of Commercial Banks (9 lectures &

15 marks)
(A) Primary Functions
Acceptance of deposits - Advancing of loans and
investment - Credit Creation of Banks - Process
and Limitations.
(b) Secondary Functions
(c) Agency and General Utility Services
Credit cards - Stock invest - Safe Deposit Vault -
Safe Custody - Pension Payments etc. - Mutual
Arrangement Schemes.

3. (a) Opening and Operation of Accounts

(10 lectures & 10 marks)
-Different types of Accounts
-Procedure for Opening of Accounts
-Importance of Introduction
-TERMINATION of Accounts
-Appointment of Nominees
-Types of Cheques - Encashment of Cheques -
Bearer cheques - Order Cheques - Crossing of
Cheques - General and Special.
(b) Methods of Remittance
Demand Draft - Mail Transfer - Pay order
(Banking cheques) - Telegraphic transfer - Gift
cheques - Travellers cheques - Electronic Funds
Transfer (EFT) - Travellers Letter of Credit.
 F. Y. B. Com. / 101

4. (a) Types of customers (8 lectures & 10 marks)

Individual customers - Minor illiterate, Married
women - Lunatics - Drunkard Pardanashin Women
-Joint Accounts - Executors and Administrators -
Proprietorship - Customers Attorney - Non-Resi-
dent Indian Foreigners.
(b) Institutional customers
Partnership - Trustees - Private and Public Sector
Company - Clubs - Society.
Section II
5. (a) Lending and Investment function of a Bank
(23 Lectures & 15 marks)
Principles of Lending - Safety, Liquidity,
Profitability, diversification of risks - Marketability
- Security, Secured and Unsecured Loans.
(b) Balance sheet of a Bank
(c) Precautions to be taken while advancing
against the following securities
Government Securities - LIC Policies, Real Estate,
Fixed Deposit Receipts, Shares, Debentures -
Ornaments - Supply of Bills - Documents of the
goods.
Mode of Creating Charge on Securities -Lien,
Pledge, Hypothecation, Mortgage.
6. Negotiable Instruments -Definition - Features
(14 lectures & 15 marks)
Different types of Negotiable Instruments and their
features - Bills of Exchange - Promissary Notes -
cheques - Treasury Bills - Certificates of Deposits (CDS)
 F. Y. B. Com. / 102

7. Endorsements (4 lectures & 10 marks)

- Definition of Endorsements
- Types of Endorsements
8. Technology in Banking (7 lectures & 10 marks)
- Bank Credit Cards
- Automatic Teller Machine (ATM)
- Teller System
- MICR - Magnetic Ink Code Recognisation
- Computerised External Business.
Recommended Books
1. Modern Banking - R. S. Sayeb, Oxford Clarnder Press,
London.
2. Modern Banking - M. C. Vaish, Oxford and IBH
Publishing Co., New Delhi, Bombay
3. Banking Theory - K. C.Shekhar, Vani Education Books,
New Delhi.
4. Banking Law and Practice - S. N. Maheshwari, Kalyani
Publishers, New Delhi, Ludhiana.
5. Practical Banking - M. Radhaswamy, S. Chand & Co.
Ltd., Ramnagar, New Delhi.
6. Banking Law and Practice - P. N. Varshney - Sultan
Chand and Sons, New Delhi.
7. Commercial Banking - Vol. I - Indian Inst. of Bankers -
Vora and Company, Mumbai.
8. Banking Theory and Practice - M. G. Chhabriya
9. Banking Theory and Practice - Shaker and Shaker
10. Ìæt§| TÀæs - ¤åNÿ îÄÒçº NÿçzÆ - Èy. ÃÒy. ÃÒy. ¤çœb
 F. Y. B. Com. / 103

1. Paper/Course No.-Banking and Finance Optional-D.

2. Paper Title - Fundamentals of Banking
3. Objectives of the Course
(i) To acquaint the students with the basic
Fundamentals and Banking.
(ii) To develop the capability of students for knowing
banking concepts of operations.
(iii) To make the students aware of banking business
and practices.
(iv) To give through knowledge of Banking operations
for independent transactions.
4. Contents of the Paper
———————————————————————
Topic Contents Lectures Marks
periods Weightage
———————————————————————
Section I
1. Evolution of Banking-Classification
of banks 21 15
2. Functions of Commercial Banks 09 15
3. Opening & Operations of Banking A/cs 10 10
4. Types of Customers 08 10
—
48
Section II
5. Lending & Investment Functions of Bank 23 15
6. Negotiable Instruments of Bank 14 15
7. Endorsements 04 10
8. Technology in Banking 07 10
—
48
———————————————————————-
Total 96
 F. Y. B. Com. / 104

106E. Managerial Economics

Section I
No. Units Lectures/Periods

1. Introduction :
The economic Background of Management
1.1 Definition and scope of Managerial economics 2
1.2 Nature & characteristics of Managerial economics
2
1.3 Relationship with economics 1
1.4 Methods of managerial economics 1
6
2. Firms and its objectives
2.1 The Traditional theory of firm
2.1.1 The contents of the traditional theory 3
2.1.2 The assumption of the traditional theory 1
2.1.2 The limitation of the traditional theory 3
2.2 The Alternative theory of the firm
2.2.1 The sales revenue maximisation theory of
Banmol 2
2.2.2 The growth theory of Marris 2
2.2.3 The behavioural theory of cyert & Marels 2
2.3 Factors influencing the business objectives
2.3.1 Profit as an objective and measure to business
efficiency 2
2.3.2 Internal and external influences on business
objectives. 3
2.3.3 The environment of a decision 2
20
 F. Y. B. Com. / 105

The Demand Analysis

3.1 The meaning and law of demand 2
3.2 Factors influencing demand 1
3.3 The meaning of elasticity of demand 1
3.4 Price elasticity of demand 1
3.5 Factors influencing price elasticity of demand 1
3.6 Income elasticity of demand 2
3.7 Cross elasticity of demand 1
3.8 Measurement of demand elasticities 3
3.9 Importance of elasticity of demand 1
—
13
—
3.2 Empirical Demand Analysis
3.2.1 Demand forecasting - The need and the factors
involved 2
3.2.2 Methods of demand forecasting 4
3.2.3 Forecasting of demand for a new product 2
3.2.4 Criteria of a good demand forecasting 1
—
9
—
48
Section II
4. Cost Analysis
The concept of cost
4.1 Short run and long run cost
(Fixed, variable, average & marginal) 3
4.2 Outlay and opportunity cost 2
4.3 Traceable and non-traceable cost 1
4.4 Determinants of costs 2
—
8
 F. Y. B. Com. / 106

5. Product Policy and Sales Promotion

5.1 Product Policy 4
5.1.1 The Opportunity for multiproducts
5.1.2 The justification for product differentiation 2
5.1.3 The limitations on diversification 2
5.1.4 The policy of adding new and dropping old
products 3
5.2 Advertisement and Sales Promotion
5.2.1 The selling costs and the production costs 2
5.2.2 The nature of advertising costs 2
5.2.3 Informative and persuasive advertising 2
5.3 Methods for determing advertising budget
5.3.1 Percentage of sales approach 1
5.3.2 All you can afford approach 1
5.3.3 Return on investment approach 1
5.3.4 Objective and task approach 1
5.3.5 Compartitive parity approach 1
—
22
—
6. Investment Policy
6.1 Investment decisions
6.1.1 Importance of investment decisions 1
6.1.2 Types of investment decisions 2
6.2 Capital budgeting
6.2.1 Meaning of capital budgeting 1
6.2.2 Need of capital budgeting 2
6.2.3 Demand for and supply of capital 2
6.2.4 Criteria for project appraisal 5
 F. Y. B. Com. / 107

6.3 Cost of capital

6.3.1 The concept of cost of capital 2
6.3.2 The average cost of capital 3
—-
18
—-
48

Recommended Books
1. Curwen P.J.-Managerial Economics - MacMillian, 1974
2. Chopra O.D. - Managerial Economics - Tata - Mc-Graw
Hill Publishing Co.Ltd., -1984.
3. Ahuja H.L. - Advanced Economic Theory - S. Chands
& Co., 1976.
4. Deview J.R. & Hughes S. - Managerial Economics -
ELBS low price text book.
5. Lipsey G.L.-An introduction on positive Economics
ELBS Low Priced Text Book.
6. Deana Joel - Managerial Economics, Prentice - Hall of
India Pvt. Ltd., 1976.
7. Savage Christopher I and Small John R. - Introduction
to Managerial Economics - Hutchinson of London, 1975
8. Varshaney and Maheshwari - Managerial Economics.
9. Gupta G. S. - Managerial Economics, Tata MC Graw
Hill, New Delhi.
10. îÄËsçœNÿy® Es|ÆçËÞ §çT 1 Ä 2 - Ÿç. LÌ. LŒ. NìÿÂNÿmy| Ä
Ÿç. Eçº. Eçº. ¤zºçg, uŒºçÂy ŸNÿçƌ, œìmz.
 F. Y. B. Com. / 108

106F. Office Management

Section I
No. Units Lect./Tut./Pract./Periods
1. Office :
1.1 Introduction 1
1.2 Meaning 1
1.3 Importance 2
1.4 Functions 2
—
6
—
2. Office Location and Layout
2.1 Location : Importance, factors influencing
location 3
2.2 Office Building, maintenance of office
building, principles regarding office building 3
2.3 Layout : Meaning, objects, basic
principles, designing 4
2.4 Office furniture, fixtures and office
working conditions 2
—
12
—
3. Office system and routine
3.1 Meaning and objects 1
3.2 Flow of office work 3
3.3 Analysis and study of jobs, measurement, setting
standards 3
3.4 Planning and scheduling of office work 3
—
10
—
 F. Y. B. Com. / 109

4. Office Organisation and Management

4.1 Meaning, principles of office organisation 1
4.2 Elements, importance and functions of office
management 3
4.3 Office manager : position, qualities, duties
ands responsibilities. 4
—
8
—
5. Office and its employees
5.1 Recruitment, qualifications and qualities of office
employees. 4
5.2 Inter-personal relationship 2
5.3 Employee turnover, transfer, promotion, leaves 3
5.4 General Office discipline : Office
enquiries, procedure, preparing
confidential reports 3
—
12
—
Section II
6. Management of records
6.1 Objectives 1
6.2 Classsifying & indexing of records & files 2
6.3 Cross-references 1
6.4 File identifying methods 1
6.5 Disposal of records 2
6.6 Organisation of records department 2
—-
9
—-
 F. Y. B. Com. / 110

7. Office Services
7.1 Management of mail receipt, sorting and
distribution of mail 2
7.2 Equipments for mailing department. Courier
service : need and importance 2
7.3 Messanger Service 2
7.4 Office forms : Meaning, functions, design,
contents and types of office forms 4
7.5 Storage and control of office forms 1
7.6 Office stationery and supplies :
standardisation, purchase procedure, storage
and issue, control on consumption 3
—-
14
—-
8. Training of office employees
Need, importance, types and nature 4
—-
4
—-
9. Office Manual and Reports
9.1 Office manual : meaning objects 1
9.2 Contents, types and preparation 2
9.3 Advantages and disadvantages 2
9.4 Reports : Meaning, Importance and types 2
9.5 Statistics and reference manuals 2
9.6 Year books, progress reports 2
—-
11
—-
 F. Y. B. Com. / 111

10. Public Relations

10.1 Meaning, objectives and importance 2
10.2 Organisation of Public Relation Office 2
10.3 Media of Public relations 3
10.4 Public Relation Officer : Importance and functions.
3
—-
10
—-
48
—-
Recommended Books
1. Office Organisation and Management - S. P. Arora
2. Office Methods - M. L. Basu
3. Office Management - Prof. V. A. Joshi and Prof. A. G.
Gosavi and Prof. S. H. Tekade and Prof. K. R. Shimpi,
Narendra Prakashan, Pune.
4. Office Automation - G. R. Terry
5. Office Management and Control - G. R. Terry
6. Office Management - P. K. Ghosh
7. Office Systems and Procedures - G. R. Terry
8. Files and Record Management - Pophan
9. Office Management - Prof. K. R. Shimpi and
Prof. D. B. Phadke.
10. A text book of Office Management - William II,
Leffingwel M. Robinson, M. Edwin Robinson.
 F. Y. B. Com. / 112

106G. Salesmanship & Sales Management

Section I
No Units Lect./Pract./Periods
1. Salesmanship
1.1 Introduction 1
1.2 Evolution of the concept 1
1.3 Meaning and Definitions 1
1.4 Features of Good Salesmanship 1
1.5 Scope and Utility 2
1.6 Is Salesmanship an art or a science or a
a profession 1
1.7 Counter Salesmanship & Creative
Salesmanship 1
——
8
——
2. Personal Selling
2.1 Introduction 1
2.2 Definitions 1
2.3 Role and Significance 1
2.4 Objectives 1
2.5 Functions 1
2.6 Theories of Selling 1
2.7 Advantages and Limitations 1
2.8 Personal Selling and Advertising 1
2.9 Types of Personal Selling 1
—-
9
—-
 F. Y. B. Com. / 113

3. Process of Selling
3.1 Psychology of Salesmanship 1
3.1.1 Attracting Attention - Approaching
and welcoming prospects 2
3.1.2 Sales Talk - Awakening Interest 2
3.1.3 Creating Desire - Securing Action 1
3.1.4 Prospecting - The Approach -
Overcoming objections 2
3.1.5 Closing the Sale 1
3.1.6 Services after Sales 1
—-
10
—-
4. Sales Promotion
4.1 Concepts - Significance - Forms - Sales
Promotion Programme 4
4.2 Setting the objectives - Sales promotion
Targets - Implementation 2
4.3 Sales Promotion - Research &
Evaluation-Sales Promotion of
Industrial Products-Services and
Mechanism - Promotion in
developing countries - Sales
Promotion Strategy 4
—-
10
—-
 F. Y. B. Com. / 114

5. Sales Organisation
5.1 Sales organisation-Definitions-Objects
Significance-Need-Size Types & structure
of sales organisation-Functions
of sales organisation-Control of sales
organisation 4
5.2 Sales Manager–Importance-Qualities
& Qualification-Functions-Types-
Administrative operating, Administrative cum
operating-Duties and Responsibillities. 4
5.3 Sales Routine - Meaning - Handling Incoming
Mail-Handling customers and Travellers
order 3
—-
11
—-
Total 48
—-
Section II
6. Sales Management
6.1 Sales Management-Meeting-Objectives
Planning-Organisaing-Directing- Staffing
Co-ordinating-Controlling 5
6.2 Formulating Sales Policies-Structuring
the sales force-Determining the size of
sales force-Designing sales-Territories-
Fixing sales quotas and Targets-Creating
the sales force-Managing the sales force. 4
—-
9
—-
 F. Y. B. Com. / 115

7. Aspects of Sales Management

7.1 Aspects of Sales Management-
Recruitment and Selection of Salesman-
Introduction-Necessity and Importance
of Selection and Recruitment-Methods
of Selection and Recruitment-Internal
and External-Steps in Recruitment-Sound
selection of candidates-Appointment order 2
7.2 Training of Salesman-Introduction-
Objectives-Importance-Methods 2
7.3 Remuneration of Salesman-Introduction
Good Remuneration Methods of
Remuneration Straight salary method,
-straight commission method, mixed
method. 2
7.4 Sales conferences and sales contests 1
7.5 Motivation of salesman-Meaning and
Necessity-Methods Financial and Non-
financial for stimulating salesman. 2
7.6 Control of salesman-Introduction-
Reasons of controlling-Methods of
controlling salesman 2
—-
11
—-
8. Selling Jobs and Salesman
8.1 Selling Jobs and Salesman - Creative &
competitive salesmanship - Selling Jobs
Classification of salesman on the basis
of organisation on the basis of good
sold on the basis of services offered by
them. 3
 F. Y. B. Com. / 116

8.2 Buying Motives - Meaning - Importance

and Classification Distinction between
Buying motives and selling points -
Patronage motives - Buying motives and
group influence. 3
8.3 Customers and methods to deal
with the Customers - Sizing up
customers - Classification / Types of
customers. 2
—-
8
—-
9. Essentials of a Good Salesman
9.1 Knowledge of salesman about - Facts
relating to his goods - Methods of
Packaging - Transport. 3
9.2 Terms and policies of his organisation -
Policies of competitiors, Socio-
economic-political conditions - Prospects
of customers - Sources of information. 3
9.3 Developing of salesman about -
Importance of salesman's personality
physical, mental, Social and character
traits - Improving sales personally. 3
—-
9
—-
10. Sales Territories and Quotas
10.1 Sales Territories - Objects - Importance
of Allocation - Factors in determing the
size of sale territories. 2
 F. Y. B. Com. / 117

10.2 Sales Quotas - Factors for setting sales

quotas-Methods, Advantages and
Limitations. 2
—-
4
—-
11. New Sales Policies For Customers
11.1 Introduction - Selection of customers -
Location of customers on electric range
manufacture From Rural to urban
customers Foreign markets - Delimiting
the market area. 4
11.2 Channels of Distribution - Nature and
Types of Marketing channels - Selection
of Channels - Relation to prices of
competing products - Relation to
cost. Different prices for different
customers, price changes. 3
—
7
—-
Total 48
—-

Recommended Books
1. Hand Book of Marketing by Biplab S. Bose, Himalaya
Publishing House (1998)
2. Sales Promotion by M. N. Mishra, Himalaya
Publishing House.
 F. Y. B. Com. / 118

3. Marketing Management by Dr. V. O. Varkey, Everest

Publication.
4. Marketing Management by Ramaswamy.
5. Sales Management by P.C. Shejwalkar.
6. Sales Management by Satyanarayanan, Vora and
Collegues Publisher Pvt. Ltd., Bombay.
7. Effective Advertisement and Sales Management By
G. R. Basotiya, Mangaldeep Publishing, Janur.
8. Marketing Salesmanship and Publicity by
Dr. P.C. Pardeshi, Nirali Prakashan, 3rd Revised Edition,
1998
9. Salesmanship and Advt. by C. N. Sontakki, Kalyani
Publishers.
10. Marketing Management by S.A. Sherlekar, Himalaya
Publish House.
11. Salesmanship and Sales Management by P.K. Sahu and
K.C. Raut, Vikas Publishing House.
 F. Y. B. Com. / 119

106 H. Purchasing & Store-Keeping

I. Objectives of the Course :
1. To create awareness among the students about
purchasing and storekeeping of business concerns.
2. To impart the knowledge of purchase procedures,
practices and policies.
3. To develop skills in purchasing and store keeping
activities.
4. To impart knowledge in industrial purchasing and
store keeping.
II. Course Content :
Section I
1. (A) Materials
Concept and types, Classification and
codification.
(B) Purchasing
Introduction, Meaning, Objectives, Scope and
Importance.

2. Essentials of Sound Purchasing and Purchase

Policies
2.1 Quality, Meaning, Concept, Importance, Methods
of determining quality, factors which determine
quality.
2.2 Quantity, ways of measuring quantity for different
products. Economic Order Quantity, factors
determining order quantity.
 F. Y. B. Com. / 120

2.3 Price, types of prices, Cost and freight, CIF, FOB,

LOCO, FRANCO etc. Tax aspects in purchasing.
2.4 Place - market source, source selection, local
market, regional market, national market,
international market.
2.5 Time - Importance of time factor, lead time,
factors deciding schedule of purchases, just in time
purchasing technique.
3. Organization :
3.1 Organization of purchase department.
3.2 Centralized purchasing & Decentralized
purchasing.
3.3 Functions of purchase Dept.
3.4 Role of purchase Dept.
3.5 Purchase Officer, Qualities and Duties.
3.6 Ethics in purchasing.
4. Purchase Procedure :
4.1 Scientific purchase procedure - concept,
Importance, necessity.
4.2 Steps in purchase procedure.
4.3 Documents used in Purchase procedure.
4.4 Receiving and inspection of materials.
4.5 Direct purchasing and purchasing through
Agents.
 F. Y. B. Com. / 121

Section II
5. Storage of Materials
5.1 Meaning and objectives of store-keeping.
5.2 Essentials of sound store-keeping. Documents
used in stores-Bin Card, cardex, card, stores ledger.
5.3 Layout of stores. Centralized and decentralized
stores.
5.4 Organization of stores department, relation with
other Departments.
5.5 Store Keeper, Functions, Duties and
Responsibilities, Qualities.
6. Issue of Materials
6.1 Issue of materials meaning,Issue procedure and
control.
6.2 Material transfer and return procedure.
7. Material Handling :
7.1 Concept, Importance and need.
7.2 Principles of materials handling.
7.3 Material handling equipments and devices.
7.4 Advantages and limitations of material handling
devices.
7.5 Selection of material handling equipments.
8. Store Control :
8.1 Stock taking and stock verification. Meaning and
necessity.
 F. Y. B. Com. / 122

8.2 Methods of stock taking.

8.3 ABC Analysis, Concept.
III Teaching Material :
List of Books Recommended
1. N.K.Nair-Purchasing and Materials Management, Wani
Education Books.
2. K.S.Menon - Purchasing and Inventory Control, Wheela
Publishers.
3. Gupta and Rajput - Purchasing and Store Keeping, Tata
McGraw Hill.
4. M. M. Varma - Essentials of store keeping and
purchasing, Sultan Chands and Sons.
5. Lamer Lee Jr. and Donald W. Dobler - Purchasing and
Materials’s Management.
6. K. S. Menon - Stores management.
7. B. S. Goel - Production and operations management.
8. Journal of Indian Institute of Materials Management.
9. Documents used in industries for purchasing and store
keeping.

IV. Teaching Methodology

1. Class room lectures
2. Guest lectures
3. Visits to industrial stores
4. Collection of documents by students
5. Simulation for negotiations.
 F. Y. B. Com. / 123

6. Group discussions, Quiz competitions, exhibition of

documents.
7. Working in stores and purchase department of industries.

V. Evaluation
1. Internal assessment by tutorials and oral tests.
2. Assessment by University examination.
 F. Y. B. Com. / 124

107 A. Additional English

œìmz uÄùçœye
œuºœÞNÿ NÀÿªçæNÿ 226/2001

uÄÊ® : L¢ÿ. Äç®. ¤y. Nÿç}ª. E}ugƌ FævSÂÆ Ì†®çYç E¥®çÌNÀÿª

Æ{qumNÿ ÄÊ| 2001-2002 Ìçey œìjz YçÂî ezÄl®ç¤ç¤o.

uÄùçœye Eu‡Nÿçº ªægpçX®ç uŒm|ÌçŒìÌçº ÌÄ| Ìæ¤æu‡oçæŒç NÿpuÄl®ço

®zo,z Nÿy L¢ÿ. Äç®. ¤y. Nÿç}ª. ®ç ÄTç|Ìçey E}ugƌ FæuSÂÆ ®ç uÄÊ®çÌçey
̆®ç EÌmçºz <œç}›®ìº Æç}b| Ëbçzºy\½> Òz œçe°œìËoNÿ Æ{qumNÿ ÄÊ|
2001-2002 ÌçeytzQy YçÂî ºçÒyÂ.

TmzÆuQæg, œìmz-411 007

\çÄNÿ NÀÿ. Ìy¤yL/3031 Œç. ª. Nÿtª
utŒçæNÿ : 4-9-2001 NìÿÂÌuYÄçæNÿuºoç.
 F. Y. B. Com. / 125

Prescribed Books
1. Popular Short Stories : Ed. by the Board of Editors
(OUP)
2. Strengthen Your Writing - V. R. Narayanswami (Orient
Longman.)
(œuºœÞNÿ NÀÿ. 226/2001 œçŒ NÀÿ. 108 ĺ œçÒçÄz.)
Recommended Books
Living English Grammar and Composition - M. L. Tickoo,
A. E. Subramanian and P. R. Subramaniam (Orient Longman)
1. Popular Short Stories - The following stories only :
1. A Cup of Tea - Katherine Mansfield
2. The open Window - H. H. Munro (Saki)
3. A work of Art - Anton Chekhov
4. Some Words with a Mummy - E.A.Poe
5. The Gift of the Magi - O. Henty
6. The Ant and the Grasshopper - W. Sommerset -
Maugham
7. The Gateman’s Gift - R. K. Narayan
8. How Much Land Does a Man Need - Leo Tolstoy
9. The Dying Detective - Sir Arther Conan Doylew
10. Old Man at the Bridge - Ernest Hemingway
11. The Necklece - Guy de Maupassant.
Essay Writing :
2. Strengthen your writing - the following topics are
omitted :
(i) Unit 5 : Graphics (ii) Unit 7 : Telegrams.
 F. Y. B. Com. / 126

Format of the Question Paper for Annual Examination

Marks - 100 Questions - 5 Time - 3 Hours
1. (a) Essay type question on popular short stories (20)
OR
(b) Essay type question on popular short stories.
2. (a) Essay type question on popular short stories. (20)
OR
(b) Short notes (any two) on popular short stories
3. Essay Writing (20)
4. (a) Minutes of Meeting (10)
(b) Report Writing (10)
5. (a) Expansion of an idea in about 100 to 120 words
(10)
(b) Precis - Writing (10)
 F. Y. B. Com. / 127

1512. LzvXZNÿ ªºçey

Appendix

œìmz uÄùçœye
œuºœÞNÿ NÀÿ. 180/2002
uÄÊ® : Ÿsª ÄÊ| Äçum[® ªºçey E¥®çÌNÀÿª.
®ç œuºœÞNÿçûçºz ÌÄ| Ìæ¤uæ ‡oçæÌ uÄùçœye Eu‡Nÿçº ªægpçŒz VzoÂzÁ®ç
uŒm|®çŒìÌçº EÌz NÿpuÄl®ço ®zo EçÒz Nÿy, Ÿsª ÄÊ| Äçum[® Ä
uûoy® ÄÊ| uÄrçŒ ®ç œºyqçæX®ç ªºçey ®ç uÄÊ®çYç E¥®çÌNÀÿª
Ìçz¤o \çzgÁ®çŸªçmz Æ{qumNÿ ÄÊ| 2002-2003 œçÌîŒ Ìì‡çuºo
Nÿºl®ço ®zo EçÒz.

TmzÆuQæg, œìmz-411 007 Âç. ¢ìÿ. ÄÌçÄz

\ç. NÀÿ. Ìy¤yL/3088 NìÿÂÌuYÄçæNÿuºoç
utŒçæNÿ : 14. 6. 2002
 F. Y. B. Com. / 128

Ÿsª ÄÊ| Äçum[®

LzvXZNÿ ªºçey
1. E¥®çÌNÀÿªçYz ÆyÊ|Nÿ : îçÄÒçuºNÿ ªºçey
2. E¥®çÌNÀÿªçYy GuñÉb°z :
1. Äçum[® uÄÊ®çX®ç uÄùçá®çúŒç ªºçeyX®ç îÄÒçºqzÞçYy
ªçuÒoy tzmz, uÄuć qzÞçæoy §çÊçîÄÒçºçYz ËÄ¿œ Ä
Tº\ ̪\çÄîŒ tzmz.
2. ®ç îÄÒçºqzÞçoy ªºçey §çÊzYz ËsçŒ ËœÉb Nÿºmz Ä
n®çoy ªºçeyX®ç Ÿn®q Ä眺çYç E¥®çÌ.
3. uÄuć qz Þ çæ o y ªºçeyYç E¥®çÌ Nÿºl®çÌçey
ŸÌ纪熮ªçYz ËÄ¿œ Ä n®çoy §çÊm îÄÒçº Ìª\çÄîŒ
tzmz.
4. ŸÌ纪熮ªçoy uÄuć ÂzQŒŸNÿçºçæYç E¥®çÌ Ä Ÿn®q
ÂzQŒ.
5. ºç\§çÊç ©ÒmîŒ ªºçeyYz ËsçŒ, Nÿç®ç|®yŒ §çÊzYz ËÄ¿œ,
ªºçeyoîŒ ÂzQŒ Nÿºl®ço ®zm綮ç EgYmy, Nÿç®ç|®yŒ
§çÊzYy oæÞz Ä Nÿç{ÆÁ®z (Es|Nÿçºm Ä Äçum[® uÄÊ® ªºçeyoîŒ
œuºmçªNÿçºNÿºyn®ç ªçægoç ®çÄç ®çÌçey Nÿç{ÆÁ®çYy
EçÄÅ®Nÿoç EçÒz! ªºçeyo Eç\ĺ ®ç utÆzŒz Nÿçzeĺ
Ÿ®nŒ ^çÂz ®çYy ªçuÒoy uÄùçá®çúŒç tzmz EçÄÅ®Nÿ EçÒz.
3. E¥®çÌNÀÿª VbNÿ/GœVbNÿ/uÄËoçº :
1. Ÿsª ÌÞ : (E) uŒ¤æ‡ÂzQŒ (Äm|ŒçnªNÿ, YYç|nªNÿ,ÂuÂo
Ä Ä{YçuºNÿ (uÄrçŒ/Äçum[® uÄÊ®Nÿ)
(¤) ŒzªÂzÂz œçe°œìËoNÿ : œìmz uÄùçœye ŸNÿçƌ.
 F. Y. B. Com. / 129

œçe°œìËoNÿ E¥®çÌNÀÿªçYç oœÆy : (Ÿsª ÌÞ)

Ìæœçuto ÂzQÌæTÀÒ : ªºçey §çÊzYç uÄuć qzÞy® Ä眺
ÄTy|Nÿºm
1. ÌçuÒn® : Nÿsç, ÂuÂo uŒ¤æ‡, Ä{YçuºNÿ, EçnªYuºÞçnªNÿ,
(îçœçº Gutª, Eçus|Nÿ Gtç. Eçus|Nÿ ŒÄÂNÿsç)
2. ̪ç\Ÿ¤çz‡Œ : tçtç§çF| Œç{ºçz\y, ª. ¢ìÿÂz, ªÒÊy| uÆætz,
Æç÷ ªÒçºç\ F.
3. Äçum[®uÄÊ®Nÿ/uÄrçŒuÄÊ®Nÿ ÂzQ
4. uÆqmuÄÊ®Nÿ (Äçum[®/uÄrçŒ)
uÄrçŒuÄÊ®Nÿ ÂzQç檆®z º. ‡çæz. NÿÄz|, EçŒæty¤çF| \çzÆy,
ËÄçoæà®Äyº ÌçĺNÿº, Eç‡ìuŒNÿ uÄrçŒç¤ñÂYz ÂzQ
EÌoyÂ.
2. uûoy® ÌÞ : îçÄÒçuºNÿ ªºçey
E¥®çÌNÀÿª
(E)ŸÆçÌuŒNÿ ªºçey
1. E\|
2. FuoÄwðÂzQŒ
3. ub›œmyÂzQŒ
4. VçzÊmçœÞNÿ
5. uŒuÄtçÂzQŒ.
(¤) §çÊçæoº Ä ÌçºçæÆ ÂzQŒ, uŒ¤æ‡ÂzQŒ.
(Nÿ) \çuÒºço ÂzQŒ.
 F. Y. B. Com. / 130

(g) \çTuoNÿ ¤ç\纜zezoy ŒÄz ŸÄçÒ

(F) E¥®çÌNÀÿªçX®ç ÆzÄby 10 TìmçæYy ªç{uQNÿ œuºqç
(E¥®çÌNÀÿªçĺ Eç‡çuºo) Vzl®ço ®çÄy.

Ìæt§| œìËoNzÿ :
1. uŒ¤æ‡ : ÆçËÞ Ä NÿÂç -- Ÿ. Œ. \çzÆy (uÄt§| ªºçeÄçgç ¤ìNÿ
NæÿœŒy)
2. ÄçW½ª®yŒ uŒ¤æ‡ÂzQŒ : ËÄ¿œ Ä Ì燌z ' Ÿç. ºç. T. \ç‡Ä
(NÿçåvbŒzæb ŸNÿçƌ, œìmz)
3. Ÿsª ÄÊ| Äçum[® îçÄÒçuºNÿ ªºçey - œìmz uÄùçœye ŸNÿçƌ
4. îçÄÒçuºNÿ ªºçey - NÿÁ®çm Nÿçpz, ¢ÿgNzÿ ŸNÿçƌ
5. îçÄÒçuºNÿ ªºçey - Â. ºç. Œu̺ç¤çtNÿº, ¢ÿgNzÿ ŸNÿçƌ,
NÿçzÁÒçœîº
6. ªºçey §çÊzYy ÌæÄçtNÿç{ÆÁ®z - ®ÆÄæoºçÄ YÃÒçm ªÒçºçÉb~ ªìOÿ
uÄùçœye ŸNÿçƌ, ŒçuÆNÿ.

îçÄÒçuºNÿ ªºçey
GuñÉb :
Äçum[® uÄÊ®çX®ç uÄùçá®çúŒç ªºçeyX®ç îÄÒçºqzÞçæYy ªçuÒoy
tzmz. uÄuć îÄÒçºqzÞçæoy §çÊçîÄÒçºçYz ËÄ¿œ Ä Tº\ ̪\çÄîŒ
tzmz.
1. ®ç îÄÒçºqzÞçæoy ªºçeyYz ËsçŒ ËœÉb Nÿºmz Ä n®çoyÂ
ªºçeyX®ç Ÿn®q Ä眺çYç E¥®çÌ.
 F. Y. B. Com. / 131

2. uÄuć îÄÒçºçqzÞçæoy ªºçeyYç E¥®çÌ Nÿºl®çÌçey

ŸÌ纪熮ªçæYz ËÄ¿œ Ä n®çoy §çÊmîÄÒçº Ìª\çÄîŒ tzmz,
ŸÌ纪熮ªçoy uÄuć ÂzQŒŸNÿçºçæYç E¥®çÌ Ä Ÿn®q ÂzQŒ.
3. ºç\§çÊç ©ÒmîŒ ªºçeyYz ËsçŒ, Nÿç®ç|®yŒ §çÊzYz ËÄ¿œ,
ªºçeyoîŒ Nÿç®ç|  ®yŒ Âz Q Œ Nÿºl®ço ®z m 綮ç EgYmy,
Nÿç®ç|®yŒ §çÊzYy oæÞz Ä Nÿç{ÆÁ®z. (Es|Nÿçºm, Äçum[® uÄÊ®
ªºçeyoîŒ œuºmçªNÿçºNÿºyn®ç ªçægoç ®çÄç ®çÌçey Nÿçzmn®ç
Nÿç{ÆÁ®çYy EçÄÅ®Nÿoç EçÒz, ªºçeyo Eç\ĺ ®ç utÆz Œ z
Nÿçzeĺ Ÿ®nŒ ^çÂz ®çæYy ªçuÒoy uÄùçá®çúŒç tzmz EçÄÅ®Nÿ.)
E¥®çÌNÀÿªçYç oœÆy :
œuÒÂy ÌÒçªçÒy : 1) <ªy oçz ÒªçÂ> - ÂzQNÿ : Èy. E盜ç Nÿçzºœz,
ŸNÿçÆNÿ : ªçzº®ç ŸNÿçƌ, gçõu¤ÄÂy.
tì̺y ÌÒçªçÒy : 2) uŒ¤æ‡ - (Äm|ŒçnªNÿ, YYç|nªNÿ, Ä{YçuºNÿ,
ÂuÂo).
ŸÌ纪熮ªçæÌçey ÂzQŒ :
1) ¤çoªy ÂzQŒ - Es|îçœçº, GùçzT, NÿçªTçº qzÞçæoy uÄuć
Vgçªçzgëĺ Eç‡çuºo ¤çoªy ÂzQŒ.
2) ÆzEº¤ç\çº, ÌçzŒz-Yçæty ¤ç\çº, NwÿuÊ Gnœ‹Œ Ìuªn®ç Eçty
¤ç\级çÄçæYz ̪çÂçzYŒ.
3) ªìÂçQo - Eçus|Nÿ îçœçº, GùçzTqzÞçoy o[r îOÿyæX®ç
n®çY uÄÊ®çĺ ªìÂçQoy.
4) ÄwðœÞçæÌçey œÞÂzQŒ - Es|, Äçum[®, GùçzTuľççoyÂ
uÄuć ŸÇ×ççæNÿgz Âq Äz‡l®çYy NÿçÒy ÌæNÿÁœŒç ˜Éb Nÿºmçºy
ªoz ªçægmçºy EÆy œÞz.
 F. Y. B. Com. / 132

5) \çuÒºço ÂzQŒ :
Nÿç®ç|®yŒ ÂzQŒ :
1) Nÿç®ç|®yŒ œÞ 2) ub›œmy 3) FuoÄwð 4) EÒÄçÂ
5) œuºœÞNÿ/ÌîYŒç/VçzÊmç.

Ìæt§| œìËoNzÿ
1) uŒ¤æ‡, ÆçËÞ Ä NÿÂç - \çzÆy Ÿ. Œ., uÄt§| ªºçeÄçgç ¤ìNÿ Næÿ.
2) ÄçW½ª®yŒ uŒ¤æ‡ÂzQŒ - ËÄ¿œ Ä Ì燌z : \ç‡Ä ºç. T. NÿçåubŒõbÂ
ŸNÿçƌ, œìmz.
3) Ÿsª ÄÊ| Äçum[® Ä uûoy® ÄÊ| uÄrçŒ - îçÄÒçuºNÿ ªºçey
œçe°œìËoNÿ, œìmz uÄùçœye ŸNÿçƌ.
4) îçÄÒçuºNÿ ªºçey - Nÿçpz NÿÁ®çm, œìægz t. ut., uŒºçÂy ŸNÿçƌ.
5) îçÄÒçuºNÿ ªºçey - Œu̺ç¤çtNÿº Â. ºç. ¢ÿgNzÿ ŸNÿçƌ.
6) ªºçey §çÊzYy ÌæÄçtNÿç{ÆÁ®{ - ®ÆÄæoºçÄ YÃÒçm ªÒçºçÉb~ ªìOÿ
uÄùçœye ŸNÿçƌ, ŒçuÆNÿ.

œÀsª ÄÊ| Äçum[® : îçÄÒçuºNÿ Ä Gœ®çzu\o ªºçey

Tìm uħçTmy :
1) ŒzªÂzÂz œçe°œìËoNÿ
tyVçz|ðºy ŸÇ×ç (EæoT|o œ®ç|®çæÌÒ) (Tìm 20)
2) ÂVîðºy ŸÇ×ç (EæoT|o œ®ç|®çæÌÒ) (Tìm 10)
3) uŒ¤æ‡ÂzQŒ (Tìm 20)
 F. Y. B. Com. / 133

4) ŸÌ纪熮ªçæÌçey ÂzQŒ
E) ¤çoªy ÂzQŒ/ªìÂçQo
(Nÿçzmn®çÒy LNÿ VbNÿçĺ ŸÇ×ç uÄYçºÂç \çF|Â, Gœ®çzu\o
ËÄ¿œçYy Gðºz Eœzuqo (Tìm 15)
¤) ¤ç\级çÄ ÌªçÂçzYŒ/ÄwðœÞçæÌçey œÞ/\çuÒºço (Gœ®çzu\o-
ËÄ¿œçYy Gðºz Eœzuqo/EæoT|o œ®ç|® ùçÄzo) (Tìm 10)
5) Nÿç®ç|®yŒ ÂzQŒ
E) FuoÄwð, EÒÄçÂ, ub›œmy
(Gœ®çzu\oËÄ¿œçYy Gðºz Eœzuqo / EæoT|o œ®ç|® ùçÄzo)
(Tìm 15)
¤) Nÿç®ç|®yŒ œÞ, œuºœÞNÿ, ÌîYŒç, VçzÊmç
(Gœ®çzu\o ËÄ¿œçYy Gðºz Eœzuqo / EæoT|o œ®ç|® ùçÄzo)
(Tìm 10)
 F. Y. B. Com. / 134

107 C. Sanskrit
Appendix
œìmz uÄùçœye
œuºœÞNÿ NÀÿ. 182/2002

uÄÊ® : Ÿsª ÄÊ| ÌçuÒn® Ÿsª ÄÊ| Äçum[® Ä

uûoy® ÄÊ| uÄrçŒ -- ÌæËNwÿo E¥®çÌNÀÿª.

®ç œuºœÞNÿçûçºz ÌÄ| Ìæ¤uæ ‡oçæÌ uÄùçœye Eu‡Nÿçº ªægpçŒz VzoÂzÁ®ç

uŒm|®çŒìÌçº EÌz NÿpuÄl®ço ®zo EçÒz Nÿy, Ÿsª ÄÊ| ÌçuÒn®, Ÿsª
ÄÊ| Äçum[® Ä uûoy® ÄÊ| uÄrçŒ ®ç ÄÊçúX®ç ÌæËNwÿo ®ç uÄÊ®çÌçey
Ìçz¤o œçe°œìËoNÿçæYy ÌîYy \çzgl®ço ®zo EçÒz. ®ç œçe°œìËoNÿçæYç
Eæo§ç|Ä Æ{qumNÿ ÄÊ| 2002-2003 œçÌîŒ Nÿºl®ço ®zo EçÒz.

TmzÆuQæg, œìmz-411 007 Âç. ¢ìÿ ÄÌçÄz

\ç. NÀÿ. Ìy¤yL/3090 NìÿÂÌuYÄçæNÿuºoç
utŒçæNÿ : 14. 6. 2002
 F. Y. B. Com. / 135

Æ{qumNÿ ÄÊ| \îŒ 2002 œçÌîŒ œìjy ÄÊç|Ìçey

Ÿsª ÄÊ| ÌçuÒn® (L¢ÿ.Äç®.¤y.L.) ÌæËNwÿo GœÌuªoy
L¢ÿ.Äç®.¤y.L. ÌæËNwÿo œçe°œìËoNÿ EçºçQgç

œù uħçT -
1. ÄçuÂÌìTÀyÄ®çz: û‹ûª½@(ºçªç®m - uNÿvÉNÿ‹‡çNÿçlg)
2. ºv‹otzÄNÿsç@ (§çTÄoœìºçmª½)
3. TìÄ|ÉbNÿª½@ (ÈyªXZW½NÿuYºçYç®| uĺu‡oª½)
4. ̧çuÊoçuŒ @
5. ŸNwÿuouÄr猪½@ (EÉbçW•Ót½® - ÄçS§bNwÿo)
6. îçVÀyoŒ®ÌæÄçt: @ (ºçªYæüÂVìNÿçîÌæTÀÒ : 1993)
Tù uħçT '
1. TçS®ç|: ŸÇ×çû®ªâ@ (¤wÒtçºçl®Nÿ GœuŒÊt½ 3. 8. 1-12)
2. îçNÿºm Ÿ®çz\ŒçuŒ @ (îçNÿºmªÒç§çÉ® - œËœÆçuÕNÿ)
3. oNÿçz|DŸuouÉeo: @ (ÆçW”º§çÉ® - 2. 1-11)
4. Yoìt|‹oT\Nÿsç@ (œ¯ço‹Þ),
5. Nÿm|§çºªâ @ (§çÌNwÿo Nÿm|§çº)
6. ÆNìÿ‹oÂç®ç: œuoTwÒTªŒª½@(NÿçuÂtçÌNwÿo Eu§rçŒÆçNìÿ‹oª½)
 F. Y. B. Com. / 136

Ÿsª ÄÊ| Äçum[® (L¢ÿ.Äç®.¤y.Nÿç}ª.)

ÌæËNwÿo E¥®çÌ GœÌuªoy
L¢ÿ.Äç®.¤y.Nÿç}ª. ÌæËNwÿo œçe°œìËoNÿ EçºçQgç

œù uħçT -
1. ÈyºçªNwÿo: u¤§yÊmËÄyNÿçº:@ (ºçªç®m -®ìòNÿçlg)
2. ÈòçÞ®uħçT®çzT: @ (§TÄt½Tyoç E†®ç® 17)
3. ºç\ÄÀoçuŒ @ (ªŒì˪wuo - Ìæœçuto ÇÂçzNÿ)
4. NÿœçzoÂ죇Nÿ Nÿsç @ (œ¯ço‹ÞNÿçNÿçzÂîNÿy®ª½)
5. uÆĪçŒÌœî\ç @ (ÆW”ºçYç®|Nwÿoç)
6. Ìì§çuÊoçuŒ @

Tù uħçT -
1. ÄyºÄº Nÿsç ã (uÒoçzœtzÆ - uÄTÀÒ Nÿsç 8)
2. ¤ìuòËoì ªç T狪ª@ (ªìüçºçq̪½)
3. LNÿçz ºÌ: Nÿ»m LÄ @ (GðºçªYuºoªâ)
4. uÄùç̪ìñzÆ:@ (Nÿç{ubÂy® - Es|ÆçËÞªâ)
5. Ä{tzÒNÿºqmª½@ (Nÿç{ubÂy® - Es|ÆçËÞªâ)
6. Eçœð®:@
 F. Y. B. Com. / 137

uûoy® ÄÊ| uÄrçŒ (LÌ.Äç®.¤y.LËÌy.)

ÌæËNwÿo E¥®ç̪ægp GœÌuªoy
LÌ.Äç®.¤y.LËÌy. ÌæËNwÿo œçe°œìËoNÿ EçºçQgç

œù uħçT ---
1. ÈyºçªÒŒìª‹ªzŒª½@ (uNÿuÉNÿ‹‡çNÿçlg-ºçªç®m)
2. ª®Ì§çÄm|Œªâ@ (ªÒç§çºo)
3. Ìì§çuÊoçuŒ @
4. EŒìNÿª|uć猪â@ (ª®ªoªâ)
5. ºÌÆçÂç@ (ºÌºnŒÌªì€ç®ª½)
6. uÞtçzÊuÄr猪½@ (EÉbçW•Ót½® - ÄçS§bNwÿo)
Tù uħçT -
1. X®ÄŒ§çT|Ä Nÿsç @ (Æoœs¤ÀçÖm 4. 1. 5. 2-12)
2. F‹üuĺçzYŒ Nÿsç @ (ZçætçzS® GœuŒÊtâ E†®ç® 8)
3. ªnË®ªlgîNÿ Nÿsç @ (œ¯ço‹Þ)
4. tu‡Nÿm|Nÿsç @ (uÒoçzœtzÆ - ÌìÓt§zt Nÿsç 3)
5. œºçs|: QÂì tzÒÂç§: @ (ŒçTŒ‹tªâ)
6. Nÿmç|¾çns穌çz: NÿÂÒ: @ (ÄzmyÌæÒ纪½)
 F. Y. B. Com. / 138

®çîuouºOÿ LÌ.Äç®.¤y.L., by.Äç®.¤y.L. Ä Lª.L. ÌæËNwÿo

uÄÊ®çYç E¥®çÌNÀÿª œìjyŸªçmz o®çº Nÿºl®ço EçÂç.

LÌ.Äç®.¤y.L.
Ìçªç‹®Ëoº œzœº (\y. 2)
1. §TÄt½Tyoç E†®ç® 3, 4, 5, 6 40 Tìm
2. ºVìÄæÆ ÌT| 5, 6. 40 Tìm
3. ªç{uQNÿy œºyqç 40 Tìm
uÄÆzÊËoº œzœº NÀÿ. 1
(E) 1. ÌçuÒn® tœ|m œuºXZzt 1-2 40 Tìm
Äwð-Eç®ç|, Tyuo, GœTyuo, FæüÄ\Àç, GœõüÄ\Àç, ÄæÆËs,
Gœ\çuo, §ì\æTŸ®ço, ŸÒuÊ|my, ÆçuŒy, ªçuŒy,
ÄÌæouoÂNÿç, Òuºmy, uÆQuºmy, œwáÄy, ªætçNÀÿç‹oç,
Æçtî|ÂuÄNÀÿyugo, ÏçS‡ºç, uÄ®çzuTŒy, EÂæNÿçº, œîmçz|œªç,
EŒ‹Ä®, ˪ºm ÌætzÒ, §ÀçæuoªçŒ, EœÕìuo, uŒ³ç®,
EuoÆ®çzuOÿ, twÉbç‹o, Esç|‹oº‹®çÌ
(¤) 2. Nÿç{ubÂy® - Es|ÆçËÞ 40 Tìm
œuÒÂz Ä ÌÒçÄz Eu‡Nÿºm
(Nÿ) ªç{uQNÿy œºyqç 20 Tìm

uÄÆzÊËoº œzœº NÀÿ. 2

1. IÿSÄztçoy ÌîOzÿ 1.19, 1.25, 1.115, 1.143, 2.12,
3. 61, 5.83, 7.68, 10.90. 40 Tìm
 F. Y. B. Com. / 139

2. ¤ÀçÖm Ä GœuŒÊtâ ÄçW⪮ 40 Tìm

(E) ¤ÀçÖm ÄçW⪮
Lzoºz® ¤ÀçÖm E†®ç® 1 Ìæœîm|
(¤) GœuŒÊt½
o{oºy® GœuŒÊtâ Ìæœîm|
(Nÿ) ªç{uQNÿy œºyqç 20 Tìm

by.Äç®.¤y.L.
Ìçªç‹®Ëoº œzœº (\y. 3)
1. Ÿuoªç 40 Tìm
2. ŒyuoÆoNÿ 40 Tìm
3. ªç{uQNÿy œºyqç 20 Tìm
uÄÆzÊËoº œzœº NÀÿ. 3
1. ÂVìuÌòç‹o Nÿç{ªìty - Ìærç, Ìæu‡, NÿçºNÿ 40 Tìm
2. Ä{utNÿ ÄçW⪮çYç FuoÒçÌ 40 Tìm
3. ªç{uQNÿy œºyqç 20 Tìm
uÄÆzÊËoº œzœº NÀÿ. 4
1. EçnªçŒçnªuÄÄzNÿ 40 Tìm
2. oN|ÿÌæTÒÀ 40 Tìm
3. ªç{uQNÿy œºyqç 20 Tìm
 F. Y. B. Com. / 140

Prescribed Text Book

Ÿsª ÄÊ| Äçum[® ÄTç|Ìçey <ÌæËNwÿo ÄzYz> Òz uÄùçœyeçŒz ŸNÿçuÆo NzÿÂzÂz
œìËoNÿ \îŒ 1992 œçÌîŒ Œzªl®ço ®zo EçÒz.
ÌæËNÿwo ÄzYz Published by Pune University.
 F. Y. B. Com. / 141

107 D. Hindi
(Æ{qumNÿ ÄÊ| 1999-2000, 2000-2001, 2001-2002)
œçe°œìËoNzÿ
1) ŸuouŒ‡y NÿÒçuŒ®çå - ÌæœçtNÿ - gç}. ÆzÊEçŒæt ª‡ìNÿº, ŸNÿçÆNÿ -
\®§çºoy ŸNÿçƌ, ÂçÂ\y ªçNz|ÿb, ªç®ç ŸzÌ ºçzg, 258ã/365,
ªìeâeyTæ\, FÂçÒç¤çt-3, ÌæËNÿºm - 1998.
NzÿÄ uŒ©ŒuÂuQo NÿÒçuŒ®çå
1) Nÿ¢ÿŒ - ŸzªYæt
2) œnŒy - \{ŒõüNìÿªçº
3) œºªçnªç Nÿç Nìÿðç - ªçzҌ ºçNzÿÆ
4) ÌæÄut®ç - ¢ÿmy¾çºŒçs ºzmì
5) ¤ºÌçŒz Nÿy ºç‡ç - Eç. ŒuŒ uÄÂçzYŒ ƪç|
6) Ä\yºç œçŒy uœÂç - tyŒz¾çº ŸÌçt <utŒzÆ>
7) ªç{o - ªwn®ìæ\® Gœç†®ç®
2) Nÿçî ÌæY®Œ - ÌæœçtNÿ - ºç\z¾çº Īç| <ÂuÂo>, ŸNÿçÆNÿ - \®§çºoy
ŸNÿçƌ, ÂçÂ\y ªçNz|ÿb, ªç®ç ŸzÌ ºçzg, 258/356, ªìeâeyTæ\,
FÂçÒç¤çt-3, ÌæËNÿºm - 1998
NzÿÄ uŒ©ªuÂuQo NÿuÄoçLå
1) \®ÆæNÿº ŸÌçt - 1) E‹oÄz|tŒç 2) \çT ºy
2) ÌìuªÞçŒætŒ œæo - 1) ªçzÒ 2) oç\
3) Ìî®|Nÿçæo uޜçey <uŒºçÂç> - 1) oçzgoy œnsº 2) ućÄç
 F. Y. B. Com. / 142

4) ºçª‡çºyuÌæÒ <utŒNÿº> - 1) ªŒìÉ® Nÿy Nwÿuo®çå

2) ÄÒ Nÿç{Œ ºçzoç Ò{
5) Ìu€çtçŒæt ÒyºçŒæt - 1) NÿÂTy ¤ç\ºz Nÿy
ÄçnÌ箌 <Erz®> 2) Œty Nzÿ ûyœ
œçe°œìËoNzÿoº œçe°NÀÿª
Nÿ) ÄçM® ÆìòyNÿºm
Q) œçuº§çuÊNÿ Æ£tçÄÂy (ÌîYy ÌæÂSŒ)
T) œÞ-ÂzQŒ 1) ÌæœçtNÿ Nzÿ Œçª œÞ
2) œîZoçZ œÞ (îçÄÌçu®Nÿ)
3) EçÄztŒ œÞ
V) uÄr県 Nÿç ŒªîŒç
Y) uŒ¤æ‡
 F. Y. B. Com. / 143

œìºÄmyœuÞNÿç
ŸsªÄÊ| ¤y.L./¤y.Nÿç}ª.
uÒæty Ä ÌæTmNÿÆçËÞ
œìmz uÄùçœye
œuºœÞNÿ NÀÿ. 307/2000
uÄÊ® : Ÿsª ÄÊ| ¤y.L./¤y.Nÿç}ª. ÄTç|X®ç uÒæty uÄÊ®çX®ç ŸÇ×ç 6
(uŒ¤æ ‡ ) ËÄ¿œçª†®z ¤t Nÿ¿Œ n®çª†®z Ìæ T mNÿ
E¥®çÌNÀÿªçYç ̪çÄzÆ Nÿºl®ç¤ç¤o.
uÄùçœye Eu‡Nÿçº ªægpçX®ç uŒm|®çŒìÌçº ÌÄ| Ìæ¤uæ ‡oçæŒç NÿpuÄl®ço
®zoz Nÿy, Ÿsª ÄÊ| ¤y. L. Eçum ¤y. Nÿç}ª. X®ç ŸÇ×çœuÞNzÿª‡y ŸÇ×ç
6 (uŒ¤æ‡) X®ç ËÄ¿œço ¤t Nÿºl®ço ®zo EÌîŒ uŒ¤æ‡çX®ç
uÄʮ窆®z NÿÁœŒçnªNÿ, EçnNÿNÿsŒçnªNÿ, uÄĺmçnªNÿ, uÄYçºçnªNÿ
Øçæœ{Nÿy LNÿç uÄÊ®çĺ uŒ¤æ‡ uÂuÒl®çÌ ÌçæTl®ço ®zF|Â Ä n®çÌ
ÌæTmNÿ Øç uÄÊ®çĺy ŸÇ×ççæYç œ®ç|® ºçÒyÂ. ÌæTmNÿçĺy ŸÇ×ç NzÿÄp
byœçËÄ¿œçYçz EÌoyÂ. n®ç檆®z 4 œ{Nÿy 3 byœç uÂÒçîç ÂçToyÂ.
ÌæTmNÿ Øç uÄÊ®çYç E¥®çÌNÀÿª Ìçz¤oX®ç œuºuÆÉb矪çmz ºçÒyÂ.

TmzÆuQæg, œìmz-7 Œç. ª. Nÿtª

\çÄNÿ NÀÿ. : Ìy¤y/4650 NìÿÂÌuYÄçæNÿuºoç
ut. 25-09-2000
 F. Y. B. Com. / 144

œìmz uÄùçœye
L¢ÿ.Äç®.¤y.L./¤y.Nÿç}ª. (uÒæty) ÌæTmNÿ E¥®çÌNÀÿª
ÌîYŒç Eç{º ŸçùçzuTNÿy Nzÿ ¤joz Ÿ§çÄ osç Gœ®çzuToç Nÿy ÐÉby
Ìz Ÿsª ÄÊ| ÌçuÒn® Nzÿ œçe°NÀÿªªõ ŸÇ×ç NÀÿ. 6 (uŒ¤æ‡) ªõ œuºÄo|Œ
uNÿ®ç \ç ºÒç Ò{@ uŒ¤æ‡ Nzÿ uÄÊ®çõªz NÿÁœŒçnªNÿ, EçnªNÿsŒçnªNÿ,
uÄĺmçnªNÿ osç uÄYçºçnªNÿ FŒ ŸNÿçºçõ ªõ Ìz NzÿÄ LNÿ Òy ŸNÿçºNÿç
NÿçzF| uŒ¤æ‡ œîZç \çLTç@
uŒ¤æ‡ Nzÿ uÂL EsÄç ŸÇ×ç ÌæTmNÿ Nÿç ÒçzTç@
ÌæTmNÿ Nÿç ŸÇ×ç NzÿÄ ub›œum®çõ Nÿç ÒçzTç@ FÌ ŸÇ×ç ªõ 4 ªõ
Ìz NzÿÄ 3 ub›œum®çå uÂQŒy ÒçzTy@
ÌæTmNÿ œçe°NÀÿª :
(1) ÌæTmNÿ Nÿy \çŒNÿçºy - œuºY®
(2) ÌæTmNÿ Nÿy uÄÆzÊoçLå - (I) EœŒz Eçœ Nÿç®|
(II) oyÄÀ Tuo
(III) EYîNÿ Nÿç®| œòuo
(IV) Ìçon®
(V) ˪ºmÆvOÿ
(VI) Nÿª \TÒ ªõ Eu‡Nÿ \çŒNÿçºy
LNÿuÞo NÿºŒzNÿy qªoç
(VII) ¤óEç®çoy
(VIII) uľççÌçÒ|oç (uľç̌y®oç)
(IX) Ìîߪ EçNÿçº
(X) uÄYçºÆoç@
 F. Y. B. Com. / 145

(3) ÌæTmNÿ Nÿç®|qzÞ - uÄrçŒ, Eæouºq, ºqç uħçT, ¤åNÿ, uYuNÿnÌç,

îçœçº, uÄr県ç, ZœçF|, ÒÄçF|, \Òç\, ºzÁÄz,
œÞ-îÄÒçº, uÆqç, NÿÂ-NÿçºQçŒz, oNÿuŒNÿy
uħçT, §îÆçËÞ, Nÿçbî|Œ u¢ÿÁª, ¤ìuòć|Nÿ
EçNÿÊ|Nÿ Qz Eçut@
(4) ÌæTmNÿ Nÿy EçÄÅ®Nÿ - (I) ªç}uŒbº
FNÿçF®çå (II) (uÌuËbª ®ìuŒb
(III) Nÿy ¤çzg|
(5) F ªz - Ìçªç‹® œuºY®
(6) FæbºŒzb - Ìçªç‹® œuºY®
Ìæt§| TÀæs :
(1) Nÿç}©›®ìbº ÌyQz EœŒz Eçœ - ŸNÿç. Œzb Nÿç}ª Fæug®ç Ÿç. uÂ.
œçz. ¤ç}. 154, \y.œy.Eçz. ŒF|
ut¨y-110001.
(2) FæbºŒzb - ŸNÿç. Œzb Nÿç}ª Fæug®ç Ÿç. uÂ.
œçz. ¤ç}. 154, \y.œy.Eçz. ŒF|
ut¨y-110001.
(3) F‹¢ÿç}ªz|ƌ bzMŒç}Âç}\y - Qæg 1, 2, 3.
Ìy-g}Nÿ (œìmz) ûçºç uŒuª|o TÀæs.
œuÞNÿçLå :
(1) Nÿç}©›®ìbº ÌæYçº ÌîYŒç - Ìæ. ÒuºÆæNÿº îçÌ
œðç :
ÌæÄçt œuºNÀÿªç Ÿç. uÂ. 2638-
42 œÂ| œ}ÂzÌ, Tì»ûçºç ºçzg,
Nÿºçz  ¤çT, ŒF| ut¨y-
110005.
 F. Y. B. Com. / 146

(Q) œtÄy Ÿsª ÄÊ| Äçum[®

œçuº§çuÊNÿ Æ£tçÄÂy (Nìÿ 100)

Account ... Qçoç

Cash Credit ... ŒNÿty Iÿm
Dividend ... Âç§çæÆ
Ledger ... Qçoç ÄÒy
Operator ... œuºYçÂNÿ
Charge ... œÀ§çº
Credit ... \ªç
Debit ... Œçªz
Undertaking ... GœNÀÿª
Pledge ... uTºÄy
Management ... Ÿ¤æ‡
Personnel ... Nÿçuª|Nÿ
Deposit ... \ªç ºçÆy/\ªç
Guideline ... ªçT|tÆy|/ÌîYŒç
Proposal ... ŸËoçÄ
Capital ... œîæ\y
For ... Nwÿoz
Zone ... EåYÂ
Deficit ... Vçbç
Loss ... ÒçuŒ
Exchange ... uÄuŒª®/uÄtzÆy ªìüç
Revenue ... ºç\ËÄ
 F. Y. B. Com. / 147

Division ... Ÿ§çT/ªægÂ

Investment ... uŒÄzÆ
Credit ... Iÿm/Nÿ\|/Èz®
Ledger Folio ... Qçoç œwÉe
Report ... ŸuoÄztŒ
Lock out ... oçÂç ¤æty
Mortgage ... ¤æ‡Nÿ
Managing Director ... Ÿ¤æ‡-uŒtzÆNÿ
Allotment ... Eç¤æbŒ
Allotment letter ... Eç¤æbŒ-œÞ
Agreement ... Nÿºçº/EŒì¤æ‡
Agent ... Eu§Nÿoç|
Advance ... EuTÀª/œzÆTy
Consumer ... Gœ§çzOÿç
Teller ... TmNÿ
Currency ... ªìüç
Financial ... uÄðy®
Rate ... tº
Verification ... Ìn®çœŒ
Mutual ... EçœÌy
Bearer ... ÄçÒNÿ/‡çºNÿ
Holder ... ‡çºNÿ
In-ward ... EçÄNÿ
Out-ward ... \çÄNÿÿ
 F. Y. B. Com. / 148

Crossed ... ºzuQo

Payee ... Eçtçoç
Paying ... EtçNÿoç|
Drawer ... EçÒoç|
Deed ... uÄÂzQç
Subsidy ... Es|ÌçÒç«®
Unit ... LNÿ
Surplus ... Eu‡ÆzÊ
Mobile ... YÂoç u¢ÿºoç
Joining ... Nÿç®|TÀÒm
Paid ... Ÿtð/Etç uNÿ®ç óEç
Withdrawal ... EçÒºm/uŒNÿçÌy
Goodwill ... îçÄÌçu®Nÿ ÌçºÄ
Initials ... Eçùçqº/Ìæuq›o Eçùçqº
Liability ... tz®oç/tçu®nÄ
Act ... Eu‡uŒ®ª
Contract ... ÌæuÄtç
Tender ... uŒuÄtç
Invoice ... ¤y\Nÿ
Payslip ... EtçœYy|
Annuity ... ÄçuÊ|Nÿy
Banker ... ªÒç\Œ/ÌçóNÿçº
Bond ... ¤æ‡œÞ
Bail-Bond ... \ªçŒo ¤æ‡œÞ
 F. Y. B. Com. / 149

Boom ... oz\y

Barrower ... Iÿmy/G‡çº ÂzŒzÄçÂç
Branch ... ÆçQç
Branch Manager ... ÆçQç Ÿ¤æ‡Nÿ
Broker ... tÂçÂ
Brokerage ... tÂçÂy
Business ... îÄÌç®y/‡ætç/Nÿçºçz¤çº
Buyer ... NÀzÿoç/Quºttçº
Bulk ... Ÿœîm|/¤gy ªçÞç
Cargo ... Œç{§çº/\Òç\y ªçÂ
Cash memo ... ºçzNÿg œYy|
Catalogue ... ÌîYy œÞ
Claim ... tçÄç
Commerce ... Äçum[®
Cost ... ÂçTo
Customer ... TÀçÒNÿ/TçÒNÿ
Customs ... Ìyªç ÆìÁNÿ
Debit ... Iÿm
Debtor ... tzŒtçº
Duty ... ÆìÁNÿ
Discount ... Zîb
Endorsement ... ¤zYçŒ/œwÉeçæNÿŒ
Forfeiture ... \£oy
Gross ... NìÿÂ/ÌNÿÂ
Guarantee ... Ÿn®ç§îuo
Investment ... uŒÄzÆ
Invoice ... ¤y\Nÿ
 F. Y. B. Com. / 150

Lien ... œìŒT|ÀÒmçu‡Nÿçº

Marketing ... uĜmŒ/Qºytçºy
Security ... Ÿuo§îuo/EªçŒo
EæNÿ uħç\Œ osç ŸÇ×çœÞ Nÿç ËÄ¿œ :
(1) EæNÿ uħç\Œ
(Nÿ) Tùœçe 30 EæNÿ
(Q) œù 20 EæNÿ
(T) œçe°œìËoNzÿoº œçe°NÀÿª
(1) ÄçM®-ÆìòyNÿºm 10 EæNÿ
(2) œçuº§çuÊNÿ Æ£tçÄÂy 10 EæNÿ
(3) œÞ-ÂzQŒ 08 EæNÿ
(4) uÄr県 Nÿç ŒªìŒç 07 EæNÿ
(5) uŒ¤æ‡ 15 EæNÿ
NìÿÂ 100 EæNÿ
(2) ŸÇ×çœÞ Nÿç ËÄ¿œ
Ÿ. 1 Tùœçeçõœº 6 ªõ Ìz 4 ŸÇ×ççõ Nzÿ Gðº - 20 EæNÿ
Ÿ. 2 Tùœçeçõœº 4 ªõ Ìz 2 ubœlmy®çå - 10 EæNÿ
Ÿ. 3 NÿuÄoçEçõœº 6 ªõ Ìz 4 ŸËŒçõ Nzÿ Gðº - 20 EæNÿ
Ÿ. 4 (E) ÄçM®ÆìòyNÿºm 12 ªõ Ìz 10-10 EæNÿ
(Eç) œçuº§çuÊNÿ Æ£t 12 ªõ Ìz 10 -10 EæNÿ
Ÿ. 5 (E) œÞ-ÂzQŒ 2 ªõ Ìz 1 - 08 EæNÿ
(Eç) uÄr県 Nÿç ŒªìŒç 2 ªõ Ìz 1 - 07 EæNÿ
Ÿ. 6 uŒæ¤‡ 4 ªõ Ìz 1 - 15 EæNÿ
 F. Y. B. Com. / 151

107 E, F,G. Urdu, Persian Arabic

UNIVERSITY OF PUNE
Circular No. 198 of 2002
Subject : Revision of Syllabus in Arabic in the
various examination.
It us hereby notified for the information of all concerned
that, the University Authorities have decided as below :
The syllabus of Arabic for the following courses has been
revised as enclosed in the appendix.
1. F.Y.B.A. (General Paper I)
2. F.Y.B.Com. (General Paper I)
3. S.Y.B.A. (General Paper II)
4. T.Y.B.A. (General Paper III)
5. M.A. (Part I & II)
The above decision will come into force from Academic
Year 2002-2003.
The Principals of all University of Pune's affiliated college
are requeste to bring the contents of this circular to the notice
of all teachers, Students and others.

Ganeshkhind,
Pune-411007. For Registrar.
Ref. No. : CB/A/3079
Date : 14-06-2002
 F. Y. B. Com. / 152

UNIVERSITY OF PUNE
Syllabus for the Academic Year 2002-2003,
2003-2004 and 2004-2005.
F.Y.B. Com. - ARABIC - GENERAL - I
A) First Term :
1) Grammar : Topics are as follows -
1) Vowels
2) Sun and Moon Letters
3) Definite and Indefinit Articles
4) Subject and Predicate
5) Demonstrative Pronouns
6) Arabic Prepositions
7) Mausuf wa Sifat
8) Muzaf - wa - Muzaf Elaih
9) Interrogative Words
10) Past and Present Tense.
2) Translation : Simple Sentances based on the
above mentioned grammar.
Perscribed Book : Arabic for beginners,
by - Dr. Sayed Ali
Lessons : 5 to 10 and 14.
3) Vocabulary + (a) Numbers, Days, Months,
Bank and Hotel related words.
(b) Commercial (Business
concerned) Letter writting.
b) Second Term
Prose = Prescribed book
Qesas-Un-Nabieen
By - Abul Hasan Ali Nadvi
 F. Y. B. Com. / 153

A) Portion for the Term End Examination :

1) Grammar (Prescribed Topics)
2) Translation (Prescribed Lessons)
3) Vocabulary and Letter writting
(As Prescribed above)
Total Marks = 60 Time : Three Hours
No. of Questions = 4 (with internal choice).

Pattern of Question Paper for the Term End

Examination.
1) Translation into English or Urdu or Marathi)
(Two out of three Pasages from the text) = 14 marks
2) General Question (a) Vocabulary = 08 marks
(b) Letter Writting = 08 marks
3) Questions on Grammer (Two out of three) = 14 marks
4) Translation (a) Arabic into English = 08 marks
(prescribed lessons) (b) English into Arabic= 08 marks
____________

Total Marks = 60
____________

B) Portion for the Annual Examination

1) Prose (Prescribed Text)
2) Grammar (Prescribed Topics)
3) Translation (Prescribed Lessons)
4) Vocabulary and Letter writting (As Prescribed)
Total Marks = 100 Time : Three Hours
No. of Question = Five (with internal choice)
 F. Y. B. Com. / 154

Pattern of the Question Paper for the Annual

Examination
1) Translation into English or Urdu or Marathi
(Two out of Three Passages from Text) = 20 marks
2) General Questions : a) Vocabulary = 10 marks
b) Letter Writting = 10 marks
3) Questions from Grammer
(Three out of Four Prescribed Topics) = 20 marks
4) Explaination withe reference to context = 20 marks
5) Translation (Prescribed lessons)
(a) Arabic into English = 10 marks
(b) English into Arabic = 10 marks
____________

Total Marks = 100

______________

Section I
No. Unit Periods
I Äçum[® îçœçº - LzuoÒçuÌNÿ œç¾ç|§îªy
(i) §çºoçYç Äçum[® îçœçº (LzuoÒçuÌNÿ Nÿçp) 2
(ii) §çºoçYç Foº tzÆçæÆy Äçum[® îçœçº 2
(iii) Eç®ço Ä uŒ®ç|oyYz ËÄ¿œ 2
(iv) NÿçpçŒì»œ ¤tÂoz ËÄ¿œ 2
(v) Äo|ªçŒNÿçpçYz ËÄ¿œ 2
—
10
—
 F. Y. B. Com. / 155

II §çÊzYz ÌæœN|ÿ ªç†®ª ©ÒmîŒ Äçum[® qzÞçæo ªÒÜÄ

(i) ÌæœNÿç|Yy Ì燌z Ä ŸNÿçº 2
(ii) ŸÄçÌçYy Ì燌z 2
(iii) uÄuć Ÿçæoçæoy ÌæœNÿç|Yy Ì燌z 4
(iv) Äo|ªçŒNÿçpçoy ÌæœNÿç|Yy GœÂ£‡oç 2
—
10
—
III Äçum[® Ä Ã®çœçºÌæ¤æ‡y uÄuć œÞîÄÒçº
(E) (i) ŒçzNÿºyÌçey ¤åNzÿo ÄT{ºz ueNÿçmy
EçÄztŒ œÞz 5
(Eç) (ii) uÄuć ŸNÿçºX®ç ŸÆçÌNÿyÌ® îÄËs県ç-
Ìæt§ç|oy œÞçYçº 5
—
10
—
(F) (i) ŒÄyŒ GùçzT Ìì¿ Nÿºl®çÌæ¤æ‡y ÌæËszYz ºu\Ëb~zƌ
ÄT{ºzÌæ¤æ‡y NÿçTtœÞçæYy ÌÄ| o®çºy Ä œîo|oç 5
(ii) Æç̌çNÿgîŒ uÄuć Ìçz®y Ä Eçus|Nÿ ªtoyÌçeyYy
NÿçTtœÞçæYy ªçuÒoy 5
—
10
—
F| (i) uÄuć œÞîÄÒçºçæYz Ä ºzNÿç}g|Yy ÌÄ| ªçuÒoy
LNÿÞ ËÄ¿œço 4
(ii) uÄuć ªyubæS\Yz uºœçzb| o®çº Nÿºmz, ªyubæS\,
Nÿç®|NÀÿª, ÄçuÊ|Nÿ EÒÄç ÄT{ºz 4
—
8
—
48
 F. Y. B. Com. / 156

Section II
I Äçum[® Ä Ã®çœçº uÄÊ®çÌæ¤æ‡y
(i) uŒ¤æ‡ÂzQŒ 5
(ii) utÂzÁ®ç œuºXZztçYz ÌçºÂzQŒ uNæÿÄç
œuºXZztçĺy ŸÇ×ççzðº 5
—
10
—
II œçuº§çuÊNÿ Æ£tçÄÂy
(i) FæTÀ\y 50 Æ£tçæYz œçuº§çuÊNÿ Æ£t 5
(ii) îçœçºyqzÞço uÄuÆÉb ŸNÿçºX®ç Ä眺l®ço
®zmç¶®ç §çÊzYz ËÄ¿œ 3
(iii) ¤åNzÿX®ç qzÞçoy NÿçªNÿç\çoy uÄuÆÉb §çÊzYz ËÄ¿œ 2
—
10
—
III (i) ªÒçºçÉb~çoy ŸuÌò GùçzT
(GùçzTçæYy uÄuć qzÞz Ä ËÄ¿œ) 3
(ii) §çºoçoy ŸuÌò GùçzT 3
—
6
—
IV (i) ªÒçºçÉb~çoy ŸuÌò Gùçz\Nÿ - Gùçz\NÿçYz \yČÄwð 3
(ii) §çºoçoy ŸuÌò Gùzç\Nÿ - Gùçz\NÿçYz \yČÄwð 3
(iii) ªÒçºçÉb~çoy uÄuć ÂVìGùçzT Äçum[® Ä
îçœçºÌæ¤æ‡y 4
—
10
—
 F. Y. B. Com. / 157

V ÒËoîÄÌç® Ä NÿÂçNìÿ̺yYy Nÿçªz

(i) §çºoçoy NÿçÒy ŸuÌò ÒËoîÄÌç® ' LzuoÒçuÌNÿ
œç¾ç|§ªî y 4
(ii) §çºoçoy NÿçÒy GnœçtŒçæYç œºtzÆçæÆy Òçzmçºç
îÄÌç® Ä Ã®çœçº, Gtç. œ{emy, ÄËÞGùçzT,
NÿÂçNìÿ̺yYy §çægy, Eç{ʇy Č˜oy ÄT{ºz 5
(iii) ÒËoîÄÌç® Ä NÿÂçNìÿ̺yX®ç ÄËoîæX®ç
GnœçtŒçÌæ¤æ‡y Äo|ªçŒNÿçpçoy ŸToyYy utÆç
Ä Ìæ§çČç 3
—
12
—
Œçzb : Ìtº÷ E¥®çÌNÀÿªçÌæ¤æ‡y œçe°œìËoNÿ EŒçªo uŸæbÌ| EÒªtŒTº
®zsz GœÂ£‡ ºçÒoyÂ.
 F. Y. B. Com. / 158

107 H. French
Objectives
(i) To Familiarise students with the basic grammatical
structures and vocabulary in French language related to
the world of business and trade.
(ii) To train students in global comprehension of documents
in French Language related to trade and tourism eg.
brochures, business letters, application forms,
curriculum vitae etc.
(iii) To develop communication skills in common day-to-
day situations and simple business dealings such as
speaking on the telephone, sending fax / e-mail, making
an appointment, ordering food etc.
(iv) To enable students to write business letters and
dialogues.
(v) To enable students to translate simple business
documents and letters from French into English.
Course Contents
First Term (50 periods approximately)
A. Grammar
- Alphabet and basic rules of pronunciation and spelling.
- Nouns
- Articles : indefinite, definite, contracted
- Tense : present
- Negation, interrogation
- Pronominal verbs
- Qualificative adjectives
 F. Y. B. Com. / 159

- Possessive adjectives
- Irregular verbs : Present tense
- Indefinite adjectives
- Prepositions
- Demonstrative adjectives
- Demonstrative pronouns
B. Topics
- How to greet people
- How to introduce oneself and give simple information
about oneself
- How to hold simple conversation
- To understand the functioning of a commercial firm.
- How to plan a trip to buy tickets, to read timetables
- How to book a room in a hotel, how to find out about
the facilities at a hotel
- How to ask and tell the time
- To understand the role of the Chamber of Commerce in
France
C. Vocabulary
- Professions
- Numbers
- Days, Months, Dates, Time
- Vocabulary related to the topics listed above.
First Term (50 periods approximately)
A. Grammar
- Partitive articles
- Past Tense (passe composes)
- Pronouns (direct object)
 F. Y. B. Com. / 160

- Future proche
- Imperative
- Future tense
- Adverbs ‘y’ ‘en’
- Passe recent
- Comparative and superlative degree of adjectives
B. Topics
- How to make a telephonic conversation
- How to order food in a restaurant
- How to express pleasure / displeasure
- How to cash traveller cheques
- How to ask for the exchange rate
- How to open a bank account
- How to buy things, clothes
- How to ask one’s way
- How to talk about one’s plans/projects
- How to use public transport in France
- How to interpret tourist brochures, maps
- How to talk about one’s job
- How to write one's C. V.
- How to write letter asking for information, giving
information, applying for a job in response to an
advertisement, writing a letter of regret.
C. Vocabulary
- Words related to the topics listed above.
- Expressions from daily life.
 F. Y. B. Com. / 161

Pattern of Question Paper

Since this course is designed to develop communication skills
in French Language in professional situations, it is suggested
that an oral examination be conducted as well as written
one.
Oral Examination 20 Marks
(Test of reading, comprehension and conversation skills)
Written Examination
Q.1 Unseen Translation : French into English.
(Sentences/passage/document) 10 marks
Q.2 Drafting business letter/document 10 marks
Q.3 Writing a dialogue based on situations
introduced in the study material 10 marks
Q.4 Comprehension based on unseen passage
containing vocabulary and grammar
introduced in the study material 15 marks
Q.5 Grammar and vocabulary 35 marks
Total of marks for oral and written exam. 100 marks
In case oral examination is not possible, the following
pattern is proposed :
Q.1A Unseen Translation : French into English 10 marks
Q.1B Seen Translation : French into English 10 marks
Q.2 Draftiong business letter/document 10 marks
Q.3 Writing a dialogue based on situations
introduced in the study material 10 marks
 F. Y. B. Com. / 162

Q.4 Comprehension based on unseen passage

containing vocubulary and grammar
introduced in the study material 20 marks
Q.5 Grammar and vocabulary 40 marks
Prescribed study material
Compilation of grammar, vocabulary, business
documents and letter in French which contain the topics
mentioned in the Section ‘Course Content’.
Reference Books
1. Le Francais a Grande Vitesse : S. Truscott, M. Mitchell,
B, Tauzin, Published by HACHETTE F. L.E. Paris,
1986.
2. French For Business : Clousde, Le Goff, Published by
HATIER INTERNATION, Paris, 1986.
3. Any standard French textbook for Grammar.
4. French Correspondance : Published by Oxford-Hachette.
5. French-English/English-French Dictionary : Oxford-
Hachette/Colins.
 F. Y. B. Com. / 163

107 I. Gujarathi
ªçŒÄyŒy §ÄçF| - ÂzQNÿ : œ‹ŒçÂ砜bzÂ
Portion to be studied for the Term-End Exam. 9 Chapters
Portion to be studied for the Annual Exam. Remaining Chap-
ters
Guidelines regarding Question Paper :
There will be four questions for Term-End examination
each of 15 marks.
For Annual Examination there will be totally five
questions. An essay of 20 marks and four questions on
text each of 15 marks.
 F. Y. B. Com. / 164

107 J. Sindhi
Prescribed Text
1. Prose : Sahit Sugandh, Edited by Prof. Dayal Asha, and
Prof. Ishwari Jotwani.
Portion for 1st Term : Lesson 1 to 10
Portion for 2nd Term : Lesson 11 to 20
2. Poetry : Geet Ramayan by Reetu Sahani.
Portion for 1st Term : Poems 1 to 10
Portion for 2nd Term : Poems 11 to 20
3. Essay Writing
4. Precis Writing.
5. Translation from English to Sindhi.
Note : The prescribed text-book is available in Arabic
script only. However the students are given the choice
to write in both the script i.e. Devnagari and Arabic.
The question paper also will be set in both the scripts.
No question reference to context will be set.
 F. Y. B. Com. / 165

107 K. German
Course in German will form a continuous integrated
one year course as detailed below. The examination
at the end of each term will, however, be separate.
Objectives :
(a) Ability to read fluently and understand elementary level
texts which illustrate the most indispenable ‘core
grammar’ and 'basic structures' and use a 'minimum
vocabulary' of about 800 to 1000 words selected on the
basis of usage frequency and the possibility of their
actual use in class-room teaching and the mutual
communication between students or between teachers
and students.
(b) Ability to reproduce what is read in the learner’s own
words, both in writing and orally, inresponse to pointed
questions and in the form of guided compositions.
(c) Ability to carry on simple conversation with the teacher
on topics from personal and every day life.
Course Content : Recommended Book :
Deutsch Als Fremds - Prache IA by : Braum, Nieder,
Schmore.
First Term
In German
(a) Translation of unseen passage from German into
English.
(b) Content-oriented questions on the prescribed readings
to be asked and answered in German.
 F. Y. B. Com. / 166

(c) Questions to test the understanding and correct use of

core grammar, basic structures and the minimum
vocabulary.
Annual Examination in German :
(a) Translation of unseen passages from German.
(b) Content-oriented questions on the prescribed texts
to be asked and answered in German.
(c) Questions to test the understanding and correct use of
'Core Grammar basic structures and Vocabulary'.
(d) Questions based on unseen Passage.

—————