HNBGU B.Com Pdf Syllabus 2018| 1st, 2nd, 3rd Year


HNBGU B.Com Pdf Syllabus 2018| 1st, 2nd, 3rd Year All Commerce Course HNB (BA/B.COM/BCA/MA/M.SC) Garwal University Exam Syllabus


Guys Garhwal university provides various bachelor courses to the student and this university offers course and other sorts of the bachelor courses to the student we are here providing you the syllabus for the We all know that the H.N.B. Garwal University is a central university which is runs by govt. and is responsible for providing education throughout the state. There are two more branches in Pauri and Tehri but the main branch is in Srinagar and this university also affiliates many other university courses. All the student those who had applied for the course they all be searching for the syllabus for the course. The syllabus provided here is only applicable to the student of this university only. Check the syllabus for the exam in the article below.

H.N.B. B.Com Pdf Syllabus 2018

There are various courses present in the university which are provided by the college in the fields of Management, Commerce, Science, Engineering, Medical, LAW and various other fields too. The courses are present in the undergraduate and post graduate terms. The syllabus today present here is of B.Com. This is the 3 years course which is now divided in 6 semester earlier this course is yearly course.

Admission Process

For the admission the student need to clear their last qualifying exam from minimum 40% marks from any stream. The admission is based upon the merit basis so the student first need to fill up the merit form and whoever get their name in the merit list will get the admission in the college. Those who have higher marks their chances are much higher to get the names in the merit list. Once the student has taken admission in the B.Com they must know the syllabus so that they can study well for the exam and now as the semester is applicable in this course there are many exam in every third month which the student need to give in order to clear the further semester of the exam. The exams are simple as the other courses exam but the student those who are not from commerce background in  their school they need to give an extra exam of Elementary Book-keeping and Accountancy.

B.Com Exam Syllabus 2018-19

We are here providing you the syllabus of all the three years and you can see that the syllabus is very wide o you need to work hard for the exam. Every year the course is divided into 4 groups. In each group there are two subjects and each subject is having 50 marks and the students need to have minimum 16 marks to pass the exam. For the student those who are not from the commerce background they need to give the extra exam of Book-Keeping & Accountancy.

B.Com 1st Year syllabus

The first year syllabus is mostly the syllabus which you have studied in your twelfth so it won’t be very hard for you to clear

Group 1

Principle Of Management

  • Management – Meaning, nature and importance, Contribution of Taylor, Henri Fayol.
  • Planning. Concepts, Types of plans, Process and limitations.
  • Communication – Concept, types and process, barriers to communication.
  • Organisation – Departmentation, types of organisation, line, staff and functional
  • Staffing – Recruitment, training and development.
  • Motivation – Meaning and importance, Financial and non-financial incentives.
  • Leadership – Definition, Meaning Merits and Demerits.
  • Coordination – Meaning, importance and methods.
  • Decision making – Meaning process and importance.
  • Controlling – Meaning and importance, relationship with planning

Business Environment

  • Business Environment: Concept, importance, components, types
  • Problems of Growth: Meaning, Concept, Various causes Unemployment; Poverty etc.
  • Role of Government: Monetary and fiscal policy; Industrial policy; Industrial licensing,
    Privatization, Liberalisation and Globalisation; Devaluation; Export-Import Policy.
  • The Five Year Plan: Major policies; Resource allocation.
  • The Consumer Protection Act 1986: Basic Concepts: Consumer, goods, service, defects
    in goods.
  • Foreign Exchange Management Act 2000: Basic Concepts and overview of major
  • International environment:trends in world trade and problems faced by developing
    countries;trends in foreign trade and economic growth.
Group 2

Financial Accounting

  • Nature of financial statements.
  • Double accounting system.
  • Accounts of Banking Companies- The classification of Book Debts, Profit & Loss Account and Balance Sheet of Banking.
  • Departmental and Branch Accounts.
  • Insolvency accounts of sole trader and partnership firms-statements of affairs and
    deficiency account.
  • Hire purchase account(including problems of default in hire purchase, H P trading
    A/c,goods of small value, stock and debtors method of branch), Installment payment
  • Partnership Accounts: Fundamentals (including treatment of goodwill as per AS10
    revised), Admission, Retirement and Death of a Partner, Dissolution of
    Partnership including Insolvency.

Business Statistics

  • Introduction: Nature, scope, importance and limitations.
  • Statistical Investigation: Collection and classification of data, planning a statistical
    investigation, Methods of classification and tabulation.
  • Diagrammatic and Graphic Presentation.
  • Statistical Average: Uses, limitation and calculations Mean, Mode,Median.
  • Dispersion and Skewness: Various measures.
  • Correlation and Regression analysis: Simple correlation, scatter diagram, methods of
    computing correlation, Karl Pearson and rank correlation, Standard error and probable
  • Index Number: Fixed base and chain base, base shifting, weighted index
  • Analysis of time series: Meaning, components of time series, measurements of trend.
Group 3 (Business Economics and Legal Aspects of Business)

Business Economics

  • Introduction: Definition and nature of, Scope and methodology, Micro and Macro.
  • Consumption: Measurements of Utility, Law of Diminishing Marginal Utility, Law of
    Equi-marginal Utility.
  • Law of Demand: Demand Schedules and Curves, Elasticity of Demand, methods of
    measurement of elasticity of demand, measurement of cross elasticity, Law of Supply
    ,Measurement of Elasticity of Supply.
  • Production: The Factors of Production and their characteristics, Factors affecting
    productivity of labour and capital, Law of variable proportion, The laws of return different concepts of cost of production. SAC curve ,LAC curve ,
  • Market: Theory, Definition and extent of market, Determination of
    price under conditions of perfect competition, imperfect competition and monopoly, monopolistic competion,oligopoly,
  • Theories of distribution, marginal productivity theory of distribution
  • Concept and theories of profit and wages

Business Laws

  • The Indian Contract Act, 1872
  • The Sale of Goods Act, 1930
  • The Negotiable Instrument Act, 1881
  • The Partnership Act, 1932.
Group 4

Financial Accounting

  • As mentioned above but more overly related to the computer

Computerised Financial Accounting

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

Book-Keeping and Accountancy

  • The Principle of double entry Book-keeping. The Journal, The Ledger, The Trial Balance, The Trading Account, Profit & Loss Account and Balance Sheet of a Sole- Trader, Bill of Exchange, Capital and Revenue, Depreciation Reserves and Sinking Funds, Receipts and Payments, Income & Expenditure Accounts.
B.Com II Year Syllabus
Group 1

Basic Business Finance

  • Financial Management: Financial goals, functions, planning.
  • Capital Budgeting: Nature, evaluation criteria, NPV and IRR comparison.
  • Cost of Capital: Importance, Calculation
  • Shares: Preference shares, equity capital, and retained earnings.
  • Operating and Financial Leverage: Measure, Effects, finding alternate
  • Capital Structure: Theories and determinants.
  • Dividend Policies; Issues in dividend policies; Walter’s model Gordon’s model; M.M.
    Hypothesis, forms of dividends and stability of dividends, determinants.
  • Management of Working Capital: nature, Significance, operating cycle, factors determining working capital requirements.

Personnel Management

  • Personnel Management: Meaning, importance and scope
  • Manpower Planning – Meaning, importance and process.
  • Recruitment & Selection: Job description, specification and selection procedure.
  • Training: Need, methods, induction of new employees.
  • Promotion, demotion, transfer, discipline, discharge and dismissal and related problems
    and procedures.
  • Motivation concept and theories (Maslow, McGregor, Herzberg etc.).
  • Compensation: Wage and Salary administration.
  • Performance Appraisal: Nature, importance and techniques.
Group 2 (Accounting Group)

Cost Accounting

  • Introduction: Nature and scope of cost accounting.
  • Accounting for Labour: Labour cost control procedure, Idle time and overtime.
  • Accounting for Overheads: Classification and departmentalization, Allocation and Absorption of overheads; Determination of overhead rates.
  • Cost Ascertainment: Unit costing, Job, batch and contract costing: Operating costing, Process costing.
  • Cost Records: Integral and non-integral system;
  • Standard costing and variance analysis, material, labour and overhead
  • Reconciliation of cost and financial accounts.

Corporate Accounting

  • Company Accounts: Issue of Shares, Forfeiture & reissue of shares(including problems
    of prorata)
  • Issue and Redemption of Debentures
  • Redemption of preference shares
  • Profits prior and after incorporation.
  • Amalgamation, Absorption and Reconstruction. As per accounting standard – 14.
  • Liquidation of companies.
  • Holding companies: Preparation of consolidated Profit and Loss Accounts and Balance
  • Valuation of shares and valuation of goodwill.
Group 3 (Business Economics and Legal Aspects of Business)

Money, Banking and Financial Institutions

  • Money and Monetary System: Evolution, Function and Importance, kinds of
    Money, Money Standards: Essentials of a good currency system.
  • Gold Standard, Bimetalism: Paper standard, Various methods of Note Issue with particular reference to their working in India Managed Money.
  • The value of money: Inflation and deflation, Present monetary system.
  • Banks and Banking System.
  • The Indian Money Market: merit and demerit uses of Banks funds.
  • Foreign Exchange: Mint par; Specie points and Purchasing Power Parity Theory: Balance
    of payment.
  • Major financial institution: IDBI, IFCI, SIDBI and SFCs.

Legal Aspects of Business

This subject is divided in two parts one is Company Law and The other one is Industrial Law

Section “A”

  • Incorporation; raising of capital, commencement of business, membership- types, rights
    & duties.
  • Management of companies: Board of Directors, Manager, Company Secretary.
  • Meetings and Resolutions.
  • Oppression and Mis-management.
  • Winding up : Various kinds and consequences.

Section “B”

  • The Factories Act, 1948.
  • The Trade Unions Act, 1926
  • The Workmen Compensation Act, 1923
  • The Minimum Wages Act, 1948
  • The Industrial Disputes Act, 1947
Group 4 (Computerized Accounting)
Cost Accounting
  • Introduction: Nature and scope of cost accounting, Concept of cost audit.
  • Accounting for Material: Control, Concept and techniques
  • Accounting for Labour.
  • Accounting for Overheads.
  • Cost Ascertainment
  • Cost Records: Integral and non-integral system;
  • Standard cost and variance analysis,material,labour and overheads
  • Reconciliation of cost and financial accounts.

Computerized Cost Accounting

  • Introduction to spread sheets, working on spread sheet, MS excel and its applications
    working of MS-Excel.
  • Cost Accounting System: Elements of cost; Classification; Cost sheet; Cost
    accounting methods and techniques.
  • Use of Tally and MS-Excel to obtain cost accounting outputs.
B.Com III Year Syllabus
Group 1

Marketting Management

  • Introduction: Nature, Scope, Importance, Concepts Selling Vs. marketing, Marketing mix and environment.
  • Consumer Behaviour and Market Segmentation.
  • Product: Concept of product role and functions; Brand name and trade mark; After – sales service; Product life cycle concept.
  • Price: Importance of price in the marketing – mix, factors affecting price of a product/
    service: Discounts and rebates.
  • Distribution Channels and Physical Distribution.
  • Promotion: Methods of promotion, Optimum promotion mix; Advertising media.

Management Accounting

  • Management Accounting: Nature, scope and functions of management accounting.
  • Ratio analysis: Types of ratios
  • Funds Flow Statement, Cash Flow Statement(as per revised AS)
  • Absorption and Marginal Costing: Marginal and differential costing as a tool for decision
    making – make or buy, Break-even analysis.
  • Budgeting for Profit Planning and control: Meaning of budget and budgetary control, Capital Investment decisions(capital budgeting),methods,
  • Standard Costing and Variance Analysis
  • Responsibility accounting.
Group II – (Accounting Group)

Income Tax Law and Accounts

  • Important Definitions including income, Agricultural income, Assessee, Previous year.
  • Residential status and incidence of residence on Tax Liability.
  • Exemption and Exclusions.
  • Computation of Income: Salaries; Income from House Property : Profits and gains from
    business or profession; Capital gains and Income from other sources.
  • Provisions of carry forward and set off.
  • Deductions and Reliefs: Deductions to be made in computing Total income: Provisions
    regarding rebates of Income Tax and Relief.
  • Deductions and collection of Tax at source; Advance payment of Tax and Payment of
    Tax After Assessment.


  • Introduction: Meaning and objectives of Auditing: Types of audit; Internal audit.
  • Audit Process: Audit programme; Working paper and evidences; Consideration for
    commencing an audit; routine checking and test checking.
  • Internal control and Internal Audit.
  • Audit Procedure
  • Vouching: Verification of assets and liabilities.
  • Audit of Limited Companies.
  • Investigation: reasons , merits , difference between auditing and investigation, procedure
    a. where fraud is suspected, and
    b. when buying of a business is proposed.
  • Recent Trends in Auditing: Nature and significance of cost audit; Tax audit; Management
Group 3

Indirect Tax

  • Central Excise
  • Custom LAWs
  • Service Tax
  • Central Sales Tax Act & VAT Act.

Fundamental Insurance

  • Principles of Insurance: Concepts, characteristics, importance and advantages, functions, and types.
  • Life Insurance: Features, Importance, Advantages and Disadvantages
  • Marine Insurance: Elements, Procedure, kinds of policies, fixation and return of premium.
  • Fire Insurance: Meaning, scope, hazards, functions of fire insurance.
  • Miscellaneous Insurance: Typesand details
    of motor insurance, workmen’s compensation insurance, export risk insurance and war
    risk insurance.
  • General insurance business in India.
Group 4 Communication Group (Compulsory for all)

Business Communication

  • Meaning, Importance, Process, Types
  • Communication and decision making in small groups
  • Communication within the organisation
  • Communication outside the organization

So now you have the detailed syllabus about the pattern and the syllabus of the B.Com is very vast and hard we are soon going to update more and more syllabus and later we will be providing you the pdf form also so stay connected and if you have any queries or view about the article then please comment in the comment box.


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