__(Commerce
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**Paper 1: Statistics and Quantitative Techniques **
Unit I:Descriptive statistics – Definition, functions, scope and role
of statistics in business, Importance of statistics, distrust and limitations of
statistics.
Unit II:Presentation of statistical data – classification; tabulation; frequency
distribution; diagrams & graphs.
Statistical average - importance and requisites of a good statistical average;
types of averages – arithmetic mean, median, mode, geometric mean and harmonic
mean, weighted average, relationship amongst different averages.
Unit III: Dispersion - meaning and significance of dispersion; methods of
measuring dispersion – range, quartile; mean deviation, standard deviation,
Co-efficient of Skewness, Lorenz Curve.
Correlation and Regression (Simple)- Types of correlation, Calculation of
Co-efficient of Correlation for Simple Series, Calculation of Co-efficient of
Correlation for Continuous Series; Regression Equation of X on Y, Regression
Equation of Y on X
Unit IV: Quantitative Techniques – An introduction: Classifications of
quantitative techniques; applications of quantitative techniques to business and
industry; limitations of quantitative techniques.
Numerical shall be based on Unit II and Unit III.
Reference Books:
1. Fundamentals of statistics : D. V. Elhance&VeenaElhance
2. Statistices : V. K. Kapoor – S. Chand & Sons
3. Statistics : B. New Gupta – SahityaBhavan Agra
4. Statistics Methods : S.P. Gupta – S. Chand & Sons
5. Fundamental of Statistics : S. C. Gupta – Himalaya Publishing House
6. Business Mathematics & Statistics : NEWK Nag & S.C. Chanda – Kalyani
Publishers
7. Problem in statistics : Y. R. Mahajan - Pimplapure Publisher Nagpur **
**
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Paper-2: Business Economics
Unit I: Nature and fundamental concepts and basis techniques of
Business economics - Analysis of Demand, Significance, estimation of demand;
Elasticity of Demand, Techniques and Importance of Demand forecasting; Basic
Mathematical Problems related to demand estimation and elasticity of demand.
Unit II: Production & Cost Analysis - Production & Production Function: Concept,
Forms of production function, Law of variable Proportions, Returns to scale.
Cost concept, Short term and long term cost output relationship, Cost curves,
Economies of scale.
Objectives & Equilibrium of the Firm - Market Structures- Perfect Competition,
Monopoly, Monopolistic Competition & Oligopoly - kinked demand curve and
cartels, Mathematical Problems on profit maximization and Price & Output
determination under various market structures.
Unit III: National Income Accounting - Concept & measurement; Determination of
Income & Employment; Concept of multiplier; Inflation and Deflation, types,
causes and control of inflation.
Unit IV: Macroeconomic policy - Monetary and fiscal- objectives and Instruments;
Effectiveness of Monetary & Fiscal Policy with respect to Indian
Economy.Business cycles - Concept, Causes & Impact, Measures to control Business
cycles.
Reference Books:
1. Managerial Economics, P. L. Mehta, Sultan Chand & Sons, New Delhi
2. Managerial Economics, Dwidevi, TMH
3. Managerial economics in a Global economy, Dominick Salvatore, 2006, Thomson
learning Press
4. Managerial Economics, Suma Damodran, 2006, Oxford University Press, New Delhi
5. Indian Economy, Mishra &Puri, 2007, Himalaya Publishing House
###
Paper 3: Cost & Management Accounting
Unit I : Meaning, Definition, Scope, and Importance of Cost Accounting
– Elements of Cost, Cost Classification, Preparation of Cost Sheets, Tenders,
and Quotations. Methods of Cost Allocation and Absorption (Simple Problems on
Operating Costing - Transportation only).
Unit II : Reconciliation of Profits Shown by Cost and Financial books. Marginal
Costing - Break Even Analysis, Concept and Applications. Process Costing(Up to
Abnormal Loss and Abnormal Effectiveness).
Unit-III: Meaning, objects, advantages, importance tools and techniques of
management accounting. Distinction between Financial Accounting, Cost Accounting
and Management Accounting.
Ratio Analysis – Meaning, nature, analysis, significance & limitations of ratio
analysis. Ratio as tools of interpretation of financial statements.
Computation of ratios – Gross profit ratio, net profit, net profit ratio,
operating net profit ratio, operating ratio, expenses ratio stock turn-over
ratio, current ratio, liquidity ratio, debtors turn-over ratio, creditors
turnover ratio, fixed assets turnover ratio, debt equity ratio, earning per
share.
Unit-IV: Break even analysis – Meaning, need, importance &
limitations.Computation – Profit volume ratio, breakeven point, margin of
safety, estimated sales for required profit & estimated profit for given sales.
Fund flow statement – Meaning, concepts, importance & limitations, preparation
of fund flow statement, Business budgets and budgetary control – Types of budget
and its utility, preparation of cash & flexible budgets.
Simple Numerical will be based on all Units.
Reference Books:
1) S. N Maheshwari : Cost Accounting Theory and problems –ShriMahavir Book
Depot, New Delhi
2) V.K. Saxena : Cost Accounting Text Book- Sultan Chand and Sons New Delhi
3) M.C. Shukls – T.S. – Grewal, M.P. Gupta – Cost Accounting – S. Chand , New
Delhi
4) R. S. N. Pallai, V Bhagavathi – Cost Accounting – S. Chand, New Delhi
5) S. M. Shukla :- Cost Accounts (Hindi)
6) Nigam R. S. – Advanced Cost Accounting , S. Chand & Company
7) Jain S. P. – Advanced Cost Accounting – Kalyani Publication
8) Pillai R. S. N. – Management Accounting – S. Chand & Co. Pvt. Ltd.
9) Agrawal N. K. – Managements Accounting – Galgotia Publication
10) Singh, Jagwant - Managements Accountings – KitabMahal
11) Rathnam P. V. - Managements Accountings – KitabMahal
12) Sharma R. K. - Managements Accountings – Kalyani Publication
13) Management Accounting & Financial Management :-Arora M N (Himalaya
Publishing House Pvt. Ltd.)
BCCA Part 2 MIS and System Analysis Syllabus
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BCA
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IT/CS, Information technology/Computer Science MCA,
Master of Computer Application MCM,
Master of Computer Management Diploma
, Polytechnic Others,
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