CS - Foundation Programme : Syllabus and Books

CS_FP :: Foundation Programme
Paper 1 : English and Business Communication
[One paper: Three Hours – 100 marks]

Level of Knowledge :

Working knowledge.

Objective . . .

To help students acquire competence in English to use the language.

Detailed Contents . . .

Part A : English (50 Marks)

1.	Essentials of Good English
	Grammar and usage; enriching vocabulary, words - multiple meaning, single word for a group of words - choice of words - words frequently mis-spelt; punctuations, prefix and suffix; parts of speech; articles; synonyms and antonyms; tenses; idioms and phrases; foreign words and phrases commonly used; abbreviations and numerals; pronunciation. Latin, French and Roman words which are used in abbreviated form like “e.g., RSVP, viz. etc.”.
2.	Essay Writing
	Essays on matters of current interest on trade, commerce, industry and profession.
3.	Precis Writing
	Preparation of summary of office notes; summary of matters appearing in economic and commercial dailies and journals for use in committee meetings in the office; summary of decisions taken in meetings and conferences.

Part B : Business Communication (50 Marks)

4.	Business Communication
	Meaning and significance of good communication; principles of business communication; means of communication - oral, written, visual, audiovisual; essentials of a good business letter, etc.
5.	Business Correspondence
	Personnel : drafting of interview letters, call letters and offer of appointment; provisional appointment orders; final orders of appointment. Purchase : requests for quotations, tenders, samples and drawings; test order; complaints and follow-up. Sales : drafting of sales letters, circular letters, preparation of sale notes with conditions of sale; status inquiries; reports to sales manager such as sales promotion matters. Accounts : correspondence with various agencies : customers - regarding dues, follow up letters; banks - regarding over-drafts, cash credits and account current, insurance companies - regarding payment, renewal of insurance premium, claims and their settlement. Secretarial : correspondence with shareholders and debenture-holders pertaining to dividend and interest, transfer and transmission, Stock Exchanges, Registrar of Companies and various authorities like Reserve Bank of India, SEBI. Miscellaneous : Resume, letter of application, goodwill messages, condolence letters.
6.	Administration and Miscellaneous
	Drafting of telegraphic and facsimile messages, messages through electronic media; public notices and invitations; representations to Trade Associations, Chambers of Commerce and public authorities.
7.	Inter-departmental Communication
	Internal memos; office circulars; office orders; office notes; representation to chief executive and replies thereto; communication with regional/branch offices.
8.	Preparation of Press Releases.

Readings

Title	Author	Publisher
English Grammar, Composition and Effective Business Communication;	M.A.Pink & S.E. Thomas	S.Chand & Company Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110055.
English Grammar and Composition;	G.S.Mudambadithaya	Vikas Publishing House Pvt. Ltd, A-22, sector-4, Nodia-201301 (U.P.)
A Text Book of English Grammar, Composition and Translation;	Sunita Sharama	Vikas Publishing House Pvt. Ltd., A-22, Sector-4, Nodia-201301(U.P.)
Business Communication	K.K.Sinha	Business Communication Galgotia Publishing Company Ltd., 6A/4, Karol Bagh, New Delhi-110005.
Business Communication & organization management;	Varinder Kumar & Bodh Raj	Kalyani Publishers, Chaura Bazar, Ludhiana-141001.
Professional Communication Skills;	Alok Jain, Pravin, S.R.Bhatia, A.M.Sheikh	S.Chand & Company Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110055.
Business Communication;	Homai Pradhan, N.S.Pradhan	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Mumbai-400004.
Essentials of Business Communication;	Rajendra Pal & J.S.Korlahalli	Sultan Chand & Sons, 23, Daryaganj, New Delhi-110 002.
A Guide to Business Correspondence & Communication Skills	A.N.Kapoor	S.Chand & Company Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110 005.
Business Communication;	U.S.Rai & S.M.Rai	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Mumbai-400 004.
Communication for Business;	Shirley Taylor	Longman, Pearson Education Asia, 482 F.I.E, Patparganj, New Delhi-110 092.
Essentials of Business Communication;	Reddy, Appannaiah, Nagaraj Raja Rao	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Mumbai – 400 004.
Business Communication;	Ramesh M.S.Pattanshetti & Madhumati M.Kulkarni	R.chand & Co.,1 Ansari Road, Daryaganj, New Delhi-110 002.
English Grammar and Composition;	Rajendra Pal & Prem Lata	Sultan Chand & Sons, 23, Darayanganj, New Delhi-110 002.

• Students should refer a good dictionary, grammar and thesaurus book.

CS_FP :: Foundation Programme
Paper 2 : Economics and Statistics
[One paper: Three Hours – 100 marks]

Level of Knowledge :

Basic knowledge.

Objective . . .

To provide basic and conceptual understanding of economic concepts, principles of economics and statistical tools to interpret and analyse various economic phenomena.

Detailed Contents . . .

Part A : Economics (50 Marks)

1.	Nature and Scope of Economics
	Definition, nature and scope of economics; micro and macroeconomics; positive and normative economics; working of economic systems with special reference to the capitalistic, socialistic and the mixed economies.
2.	Demand and Supply Analysis
	Utility analysis - total utility and marginal utility; law of diminishing marginal utility; law of equi-marginal utility; consumers’ equilibrium; law of demand; elasticity of demand; law of supply, elasticity of supply; demand and supply equilibrium.
3.	Production, Costs and Revenue Analysis
	Factors of production, meaning of production, laws of returns; returns to scale; cost concepts and cost curves; revenue concepts and revenue curves.
4.	Market Forms and Equilibrium of the Firm and Industry
	Market forms - meaning and characteristics; price and output Introduction of New Syllabus of the Company Secretaryship Course Student Company Secretary 36 November 2007 determination and equilibrium of firm and industry under perfect competition, monopoly and monopolistic competition.
5.	Basic characteristics of Indian Economy
	Role of Agriculture, Industry & Service Sectors in the development of the Indian Economy; National income of India – Concept, significance, trends and measurement of national income.
6.	Select Areas of Indian Economy
	Population – size and growth and impact of population on economic development; unemployment –nature, various measures to reduce it; foreign trade and India’s balance of payments. Five Year Plans and economic development; fiscal policy and national budget.
7.	Money and Banking
	Concept of money – its functions; Commercial Banks – role and functions; quantity theory of money; credit creation; Reserve Bank of India and its functions and monetary policy.
8.	Economic Reforms and Liberalisation
	Major economic reforms since 1991; Globalisation and its impact on Indian Economy; concept of WTO- an overview.

Part B : Statistics (50 Marks)

9.	Descriptive Statistics
	Definition and functions of statistics, statistical techniques commonly used in business activities, law of statistics, limitations of statistics.
10.	Collection and Presentation of Statistical Data
	Primary and secondary data; Classification and, tabulation of data; frequency distribution of data; diagrams and graphs.
11.	Measures of Central Tendency
	Mean, median and mode, geometric mean and harmonic mean.
12.	Measures of Dispersion
	Range, quartile deviation, mean deviation, standard deviation.
13.	Correlation Analysis
	Meaning, significance, nature and types of correlation; Karl Pearsons coefficient of correlation; rank correlation.
13.	Index numbers and Time Series Analysis
	Familiarisation with the concepts relating to index numbers and time series (Simple Numerical Problems).

Readings

Title	Author	Publisher
Micro Economic Theory;	H.L.Bhatia	Modern Publishers, Gulab Bhawan, 6, Bahadurshah Zafar Marg, New Delhi- 110 002.
Micro Economic Theory;	M.L.Jhingan	Konark publishers Pvt. Ltd., A-149, Vikas Marg, Shakarput, New Delhi-110 092.
Economic System and Micro, Economic Theory;	S.K.Agarwala	Galgotia Publishing Company, 6A/4, WEA, Karol Bagh, New Delhi-110 005.
Macro Economic – Analysis and Policy	D.D.Chaturvedi	Galgotia Publishing Company, 6A/4, WEA, Karol Bagh, New Delhi – 110 005.
Macro Economics;	D.M.Mithani	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004
Money Banking, International Trade and Public Finance;	D.M.Mithani	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004.
Principles of Economics;	D.M.Mithani	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004.
Indian Economy	Ruddar Datt & K.P.M.Sundaram	S.Chand & Company Ltd., 7362, Ram Nagar,Qutab Road, New Delih-110 055.
Quantitative Techniques;	S.P.Gupta, P.K.Gupta & Man Mohan	Sultan Chand & Sons, 23, Daryaganj, New Delhi-1110 002.
Business Statistics;	R.S.Bhardwaj	Excel Books, A-45, Narayana, Phase-1, New Delhi-110 028.
Fundamental of Statistics	A.K.Aggarwal & Sahab Singh	Frank Sons, Daryaganj, New Delhi-110 002.
Statistics	R.S.N.Pillai & V.Bagarathi	S.Chand & Company Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110 055.
Business Statistics	S.Saha	New Central Book Agency, Kolkata.
Quantitative Techniques;	B.M.Aggrwal	Sultan Chand & Sons Pvt. Ltd., 23, Daryaganj, New Delhi-110 002.

References

Title	Author	Publisher
Economics	Samuelson & William	McGraw-Hill Education (India) Ltd. B-4, Sector 63,Gautam Budh Nagar, Noida-201 301.
Advanced Economics Theory	P.N.Chopra	Kalyani Publishers, 23, Daryaganj, New Delhi-110 002.
Advanced Micro Economic Theory;	M.Maria John Kennedy	Himalaya Publishing House, Ramdoot, Dr. Bhalerao Marg, Girgaon, Bombay-400 004.
Outline of Monetary Economics.	A.C.L.Day
Indian Economy	A.N.Agarwal	Wishwa Prakashan, 4835/24, Ansari Road, Daryaganj, New Delhi-110 002.
Economic Development & Planning in India.	L.C.Dhingra & V.K.Garg
Theory and problems of Statistics;	Mural R.Spiegal & Larry J.Stephans	McGraw-Hill Eduction (India) Ltd., B-4, Sector 63,Gautam Budh Nagar, Noida-201 301.
Statistical Methods	S.P.Gupta	Sultan Chand & Sons, 23, Daryaganj, New Delhi-110 002.
Business Statistics;	S.C.Gupta & Indira Gupta	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004.
Comprehensive Statistical Method;	P.N.Arora, Sumeet Arora,� S.Arora & Amit Arora	S.Chand & Co. Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110 055
Mathematics and Statistics for Economics;	G.S.Monga	Vikas Publishing House Pvt. Ltd., A-22, Sector-4, Noida-201 301 (U.P.)
Tenth Five Year Plan		Government of India Publication.
Economic Survery (latest)		Government of India Publication.

CS_FP :: Foundation Programme
Paper 3 : Financial Accounting
[One paper: Three Hours – 100 marks]

Level of Knowledge :

Basic knowledge.

Objective . . .

To familiarize and develop an understanding the skills of accounting principles for effective recording of business operations of an entity.

Contents . . .

1. Introduction to accounting
2. Recording of transactions
3. Preparation of bank reconciliation statement
4. Rectification of errors
5. Preparation of final accounts (non-corporate entities)
6. Accounting for depreciation
7. Accounting for bills of exchange
8. Accounts of non-profit organizations
9. Single entry accounts - preparation of accounts from incomplete records
10. Accounting for consignments and joint ventures
11. Partnership accounts – simple problems
12. Insurance claims

Readings

Title	Author	Publisher
Advanced Accounts, Vol.1	M.C.Shukla, T.S.Grewal & S.C.Gupta	S.Chand &Company Ltd., 7361, Ram Nagar, Qutab Road, New Delhi-110 055.
Financial Accounting;	R.L.Gupta & V.K.Gupta	Sultan Chand & Sons, 23, Daryaganj New Delhi-110 002.
Foundation Accounting;	J.R.Monga	Mayur Paper Backs, A-95, Secotr 5, Noida (U.P.)
Financial Accounting;	S.N.Maheshwari	Vikas Publishing House (Pvt.)Ltd., A 22, Secotr 4, Noida- 201 301.
Financial Accounting	S.P.Jain & K.L.Narang	Kalyani Publishers, 23, Daryaganj, New Delhi-110 002.
Fundamentals of Financial Accounting;	Ashok Sehgal & Deepak Sehgal	Taxmann’s Publication(P) Ltd., 59/32, New Rohtak Road, New Delhi.

References

Title	Author	Publisher
Business Accounting-1;	Frank Woor & Allen Sangster	Financial Times Professional Ltd. London.
Principles and Practice of Accounting;	T.P.Ghosh, A.Banerjee & K.M.Bansal	Galgotia Publishing Company, Karol Bagh, New Delhi-110 005.
Financial Accounting	Bazely, Nikolai & Grove	Concepts and Uses; South Western College Publishing Ohio, U.S.A.
Financial Accounting	P.C.Tulsian	McGraw-Hill Education (India) Ltd. B-4, Sector 63,Gautam Budh Nagar, Modia-201 301.

CS_FP :: Foundation Programme
Paper 2 : Elements of Business Laws and Management
[One paper: Three Hours – 100 marks]

Level of Knowledge :

Basic knowledge.

Objective . . .

(i)	To give an exposure to the students of some of the important commercial laws, the knowledge of which is essential for an understanding of the legal implications of the general activities of a modern business organisation.
(ii)	To acquaint the students with the principles of management.

Contents . . .

Part A : Elements of Business Laws (50 Marks)

1.	Law
	Meaning of law, its significance and relevance to modern civilized society; sources of law.
2.	Law relating to Contract – An Overview
	Contract - meaning; essentials of a valid contract; nature of contract; performance of contract; termination and discharge of contract; indemnity and guarantee; bailment and pledge; law of agency.
3.	Law relating to Sale of Goods — An Overview
	Essentials of a contract of sale; sale distinguished from agreement to sell ; bailment ; contract for work and labour and hire-purchase ; conditions and warranties; transfer of title by non-owners ; doctrine of caveat emptor ; performance of the contract of sale ; unpaid seller - his rights against the goods and the buyer.
4.	Law relating to Negotiable Instruments – An Overview
	Definition of a negotiable instrument; instruments negotiable by law and by custom; types of negotiable instruments; parties to a negotiable instrument - duties, rights, liabilities and discharge; material alteration; crossing of cheques; payment and collection of cheques and demand drafts; presumption of law as to negotiable instruments.
5.	Law relating to Partnership – An Overview
	Nature of partnership and certain similar organisations; co-ownership; Joint Hindu Family; partnership deed; rights and liabilities of partners including those of newly admitted partners, retiring and deceased partners; implied authority of partners and its scope; registration of firms; dissolution of firms and of the partnership.
6.	Elements of Company Law
	Meaning and nature of company; promotion and incorporation of a company; familiarisation with the concept of Board of directors, shareholders and company meetings; Company Secretary.

Part B : Elements of Management (50 Marks)

7.	Nature of Management and its Process
	Meaning; nature of management and its process; planning, organising; directing; coordination and controlling.
8.	Planning
	Policies and procedures; methods of planning; decision-making.
9.	Organising
	Structure; principles and theories of organisation; span of management; centralisation and de-centralisation; line and staff functions; delegation; functional organisation; formal and informal organisation; growth in organisation.
10.	Staffing
	Meaning; nature and functions of personnel management; selection, training and development; performance appraisal.
11.	Direction and Co-ordination
	Communication; motivation, morale and leadership; internal and external co-ordination; committees in management; management of change; organisation development (O.D.).
12.	Controlling
	Concepts and basic control process; essentials of a good control system; traditional and non-traditional control devices.
13.	Social Responsibility of Business

Readings

Title	Author	Publisher
A Manual of Mercantile Laws;	M.C.Shukla	Sultan Chand & Sons, 23, Daryaganj, New Delhi-110 002.
Mercantile Law;	N.D.Kapoor	Sultan Chand & Sons, 23, Daryaganj, New Delhi-110 002.
Business Organisation & Management;	M.C.Shukla	sultan Chand & sons, 23, Daryaganj, New Delhi-110 002.
Fundamentals of Business Organisation & Management	Y.K.Bhusan	Sultan Chand & Sons, 23, DaryaGanj, New Delhi-110 002.
Business Organisation and Management;	Singh & Chabra	Kitab Mahal, Allahabad.
Business Laws and Management;	N.D.Kapoor, Dinkar Pagare	Sultan Chand & sons, 23, Daryaganj, New Delhi-100 002.
Vishwa Prakasham Vanijak Vidhi(Mercantile Law)	M.C.Kuchal	Willey Eastern Limited, New Delhi.
Management Concepts and Strategies	J.S.Chandan	Vikas Publishing House(Pvt.) Ltd.,A 22, Secotr 4, Noida-201 301.
Principles of Management;	T.Ramaswamy	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004.
A Text Book of Business Law;	P.P.S. Gogna	Sultan Chand & Sons, 23, Daryaganj, New Delhi-110 002.
Introduction to law of Partnership;	Avtar Singh	Eastern Book Company, 34, Lalbagh, Lucknow-226 001.

References

Title	Author	Publisher
Commercial Law;	Sen & Mitra	The World Press Pvt. Ltd., Calcutta.
Principles of Management;	P.C.Tripathi & P.N.Reddy	McGraw-Hill Education(India) Ltd. Publishing Company Ltd.,B-4, Sector 63, Gautam Budh Nagar, Noida-201 301.
Business Management;	J.C.Sinha, V.N.Mugata	S.Chand & Co., 7361, Ram Nagar, Qutab Road, New Delhi-110 055.
Mercantile Law;	S.S.Gulshan	Naraina, Phase-1, New Delhi-110 028.
A Manual of Business Laws;	Dr.S.N.Maheshwari & Dr. S.K.Maheshwari	Himalaya Publishing House, Ramdoot, Dr.Bhalerao Marg, Girgaon, Bombay-400 004.