Description
Commercial Mathematics – I
Vocational Skill Courses (VSC)
FYBCOM Semester I
Syllabus (As per NEP 2020) w.e.f. the Academic year 2024-2025
Module 1 : Commission, Brokerage, Discount and Partnership
1. Commission and Brokerage: Concept / Idea of Commission and Brokerage, Examples on Calculation of Commission and Brokerage.
♦ Practical on Commission
♦ Practical on Brokerage
2. Discounts: Concept / Idea of Discount, Trade Discount, Cash Discount. Profit and Loss. Sharing of Profit / Loss in Partnership.
♦ Practical on Discount
♦ Practical on Trade Discount
♦ Practical on Cash Discount
♦ Practical on Profit and Percentage Profit
♦ Practical on Loss and Percentage Loss
♦ Practical on Sharing of Profit in Partnership
♦ Practical on Sharing of Loss in Partnership
3. Mixture of Discount and Profit
♦ Practical on Mixture of Discount and Profit
Module 2 : Shares and Mutual Funds
1. Concepts of Shares, Face Value, Market Value, Dividend, Equity Shares, Preferential Shares, Bonus Shares, Examples
♦ Practical on Shares (Face Value and Market Value)
♦ Practical on Dividend Calculations
♦ Practical on Equity Shares
♦ Practical on Preferential Shares
♦ Practical on Bonus Shares
2. Mutual Funds, Problems on Calculation of Net Income after considering Entry Load, Dividend, Change in Net Asset Value (N.A.V.) and Exit Load
♦ Practical on Mutual Fund without considering Entry/Exit Load
♦ Practical on Mutual Fund with only Entry Load
♦ Practical on Mutual Fund with only Exit Load
♦ Practical on Mutual Fund with Entry and Exit Load
3. Averaging of Price under the ‘Systematic Investment Plan (S.I.P)’
♦ Practical on SIP and averaging price under SIP
Students are encouraged to use excel to solve practical problems.
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