programme project report (ppr) for bachelor of commerce

Programme Project Report (PPR) for

Bachelor of Commerce

Programme’s Mission & Objectives :

1. To provide educational opportunities for higher education through distance mode for a large segment of the population, including those in employment, women (including housewives) and adults who wish to upgrade their education or acquire knowledge in various fields of study.

2. To spread the light of education till the smallest & darkest corner.

3. To provide access to higher education to all segments of the society;

4. To offer high-quality, innovative and need-based programmes at different levels, to all those

who require them;

5. To reach out to the disadvantaged by offering programmes in all parts of the country at affordable costs with our motto “ns’k fgr esa f’k{kk dk izlkj] ns’k ds dkSus dkSus esa”

6. To promote, coordinate and regulate the standards of education offered through open and

distance learning in the country.

7. To spread more literacy in the society.

Relevance of the program with HEI’s Mission and Goals : The University understands the need of literacy in India & firmly believes that education has to be spread to the general masses. The University has acquired a commendable record of service in the field of education, health care, and social welfare. To reach with the above motive of service to the remotest corner of India, the Distance Education Programme of Swami Vivekanand Subharti University was conceived in 2009.

Nature of prospective target group of learners : A large segment of the population living in villages, weaker sections of the society including those who are already in employment, girls belonging to the remote areas, women with social commitments (including home-makers) and anyone who wishes to upgrade their education or acquire knowledge in various fields of study.

Appropriateness of programme to be conducted in Open and Distance Learning mode to acquire specific skills and competence :

Through various programmes, distance education can be able to spread more literacy in the society and encourage the large segment of population to upgrade their education skill/s.

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Course Structure :

1. Instructional Design : The Instructional System of the University comprises six components, viz, Self Learning Material, Continuous Internal Assessment (IA) & Assignment work (AW), Theory Training Classes, Practical Exposure Classes, Professional Project Work, Internship & Industry Integrated Learning.

1. Self Learning Material (SLM) – The success and effectiveness of distance education systems largely depends on the study materials. Self-learning materials depend on exploiting the various means and ways of communication to suit it to the needs of learners. These have been so designed as to substitute effectively the absence of interaction with teachers in class room teaching mode. Their style is ideal for easy and better understanding in self-study mode.

2. Continuous Internal Assessment (CIA) The progress of a learner is continuously monitored through Personal Contact Programmes, Viva & Group Discussions, Personality Development Programmes and Assignment Work. All these are compulsory and marks shall be awarded for attendance and performance of a learner in all these activities, as may be prescribed in the syllabus.

a. Personality Contact Programme (PCP) – PCP sessions guide the learners as the programme proceeds. The date and venue for the PCP will be communicated to the learners through our website. During PCP, the learner gets guidance for better understanding of the subject. The learners can get their doubts cleared with the help of subject experts so as to improve their self-learning capability. The total duration of PCP seesions for a subject of four credits shall be 12-16 hours. Learners are required to attend PCP sessions for all their respective subjects.

b. Viva & Group Discussion (VGD) – VGDs are designed to help the learners improve their professional communication and presentation abilities. Special emphasis is laid on learners speaking extempore, an ability necessary for building leadership skill as well as for enhancing the capability of understanding and exchanging views. The total duration of VGD sessions for a subject of four credits shall be 3-4 hrs.

c. Personal Development Programme (PDP) – The PDPs are designed to improve the overall personality of the learner, and aim, especially, at the improvement of body language and strengthening of the power of expression. The purpose is to inculcate leadership, communication and presentation skills and brush up the knowledge of the learner by organizing a mix of management games, debates, quizzes and role play. The duration of PDP sessions for a subject of four credits shall be 3-4 hrs.

d. Assignment Work (AW) – Distance Education learners have to depend much on self study. In order to ascertain the writing skill and level of comprehension of the learner, assignment work is compulsory for all learners. Each assignment shall consist of a number of questions, case studies and practical related tasks. The Assignment Question Papers will be uploaded to the website within a scheduled time and the learners shall be required to respond them within a specified period of time. The response of the learner is examined by a faculty member.

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3. Practical Exposure Class (PEC) – Not Applicable

4. Professional Project Work (PPW) – Not Applicable

5. Internship & Industry Integrated Learning (IIIL) – Not Applicable

6. Examinations – (a) The examination shall be held semester wise in June & December for the Calendar Batch and in December & June for Academic batch respectively.

(b) Admit Cards/Roll No. Slips and date sheet for appearing in the examination shall be provisional subject to fulfilling the eligibility, etc. Admit Cards/Roll Nos. and date-sheet will be issued to the candidates concerned, by e-mail or by hand, 10-12 days before the commencement of examination concerned, if the students have fulfilled all the requirements and paid their all kinds of fees/dues and submitted the requisite documents. If any candidate does not receive his/her Admit Card/Roll No. slip in time, he/she should contact the Directorate of Distance Education.

(c) An Examination Centre for theory & practical will be decided by the DDE and will be located in a government college or a school, where all the requisite facilities can be made available.

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2. Curriculum design

3.5: Table of B.Com programme Structure under CBCS from the academic year 2020-21

Course Code

Course Course Type

Teaching Load per week

Credit

Marks

Total Marks

L T P Tota

l

Continuous Comprehensive Assessment

(CCA)

End-Semester Examina

tion (ESE)

SEMESTER I AEC-1

English Communication (Theory)

Ability-Enhance

ment Compul

sory Course

2 - - 2 2 15 35 50

AEC-1-P

English Communication (Practical)

2 - - 2 2 15 35 50

B.Com-101

Financial Accounting

Core Course

4 1 - 5 5 30 70 100

B.Com-102

Business Organization and Management

Core Course 3 1 - 4 4 30 70 100

B.Com-103

Business Communication

Core Course

3 1 - 4 4 30

70

100

Total 14 3

17 17 120 280 400

SEMESTER-II

AEC-2 Environmental Science

Ability-Enhance

ment Compuls

ory Course

4 - - 4 4 30 70 100

B.Com-201 Business Law Core Course

3 1 - 4 4 30 70 100

B.Com-202 Business Mathematics and Statistics

Core Course 4 1 - 5 5 30 70 100

B.Com-203 International Business

Generic Elective

3 1 - 4 4 30

70

100

HVE-01

Human Values and Professional Ethics

Non

Credit Course

(Passing this subject is compulsory)

Paper will be only a qualifying paper on getting minimum 50% marks and its marks will not be

added in aggregate

TOTAL 14 3 - 17 17 120 280 400 SEMESTER-III

B.Com-301

Auditing Core Cours

e 4 1 - 5 5 30 70 100

B.Com-302

Income Tax Law and Practice

Core Cours

e 4 1 - 5 5 30 70 100

B.Com-303

Company Law Generic

Elective

3 1 - 4 4 30 70 100

SEC-01 Any One Personality Development & Communication Skill

Skill enhancemen

t course

2

1

-

3

3

30

70

100

Total 13 4 - 17 17 120 280 400 SEMESTER-IV

B.Com-401 Research Methodology

Core Course 3 1 - 4 4 30 70 100

B.Com-402 Corporate Accounting

Core Course 4 1 - 5 5 30 70 100

B.Com -403 Cost Accounting Core Course

3

1

-

4

4

30

70

100

SEC-03 Entrepreneurship for Small Business

Skill enhancement course

2

1

-

3

3

30

70

100

12 4 - 16 16 120 280 400

SEMESTER V

B.Com- 501

Organisational Behaviour

Core Course 3 1 - 4

4

30

70

100

B.Com- 502

Principles of Marketing

Core Course 3 1 - 4

4 30

70

100

B.Com- 503

Principles of Micro Economics

Core Course 3 1 - 4

4

30

70

100

SEC-05 Personal Selling and Salesmanship

Core Course 2 1 - 3

3

30

70

100

B.Com-551 Summer Training Project

Report

Field work

6 6

100

Total 11

4 - 21 21 120 280 500

SEMESTER-VI

B.Com-601 Banker and Customer Relationship

Core Course 3 1 - 4

4

30

70

100

B.Com- 602 Banking and Insurance

Core Course 3 1 - 4

4

30

70

100

B.Com- 603 Material Management Core Course

3 1 - 4

4 30

70

100

SEC-07

Cyber Crimes and Law/

Skill enhancement course

2 1 - 3

3 30

70

100

B.Com-651 Dissertations

Field work

6 6

100

TOTAL 11 4 - 21 21 120 280 500

First year credit = 34 Second Year credit = 33 Total Credit = 109 Third Year credit = 42

B.Com 1st Semester 1st year Course Name - English Communication

Course Type – Ability Enhancement Compulsory Course, Course Code – AEC- 1/AEC-1P Credits: 4

Objective The purpose of commencing English communication skills course is to develop in students fundamental communication skills being integral to personal, social and professional interactions. One of the significant associations among human beings is the ability to share thoughts, emotions and ideas through various means of communication: both verbal and non-verbal. The present course hopes to address most of these aspects through an interactive approach of teaching learning process; focusing on various dimensions of communication skills. The course also focuses on enhancing the ability to handle casual and formed satiations in terms of personal and intellectual grooming. Syllabus Modules: Module 01 – Self Introduction

Introducing self

Speaking about achievements

Voicing future aspects

Module 02 – Non verbal Communication Body Language

Paralanguage skills

Module 03 – Manners and Etiquettes Personal grooming

Dress code

Telephone etiquettes

Intellectual grooming

Module 04 – Conversation in Real life situations Meeting people,

Traveling

Visiting Places

Shopping

Module 05 – Public Speaking skills Extempore

Role Play

Group Discussion

Module 06 – Practical Assessment Presentations

Learning Outcomes:

1. Projecting the first impression 2. Use simple forms of polite expressions to establish basic social contact and to perform everyday

functions including making requests and offers, conducting simple phone conversations, asking and telling time, giving simple directions, asking about price, ordering a meal, etc.

3. Students learn to use general, social and professional language.

4. Polishing manners to behave appropriately in social and professional circles.

5. Handling difficulty situations with grace style and professionalism.

Assessment Scheme:

AEC-1 (Theory) – 50 Marks AEC-1P (Practical) - 50 Marks

Books Recommended:

1. An introduction to Professional English and Soft Skills by B. K. Das et al., Cambridge University Press 2. Technical Communication: Principles and Practice, Second Edition by Meenakshi Raman and Sangeeta

Sharma, Oxford Publications. 3. Effective Technical Communication by M Ashraf Rizvi, The McGraw-Hill companies. 4. Understanding Body Language by Alan Pease. 5. Communicative Grammar of English by Geoffrey Leech and Ian Svartik. 6. Better English Pronunciation by J.D.O’Connor. 7. English Grammar by Wren and Martin. 8. Strengthen Your English, M. Bhaskaran and D. Horsburgh, Oxford University Press, Delhi 1973

B.Com 1st Semester 1st year Financial Accounting

Course Code: B.Com-101 Course Credit: 5 Lecture: 4 Tutorial: 1 Course Type: Core Course

Lectures delivered: 40L +10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/

Presentation/class test Attendance Total

15 5 10 30 Course Objective: This course aims to familiarize students with the Financial Accounting Principles and their

application in the organizations. It will equip the students with understanding of Final Accounts, Inland Branches and

Consignment Accounting. The course will use and focus on generally accepted accounting Principles and cases.

Course Outcomes: After studying this course the student should be able to CO 1: Understand the conceptual of Financial Accounting and their application in real world. CO 2: Describe the Generally Accepted Accounting Principles and its contribution in preparation of Final Accounts of a company. CO 3: Analyze and compare Financial Position of Different Companies. CO 4: Assess the interlinking of Income and Expenditure of Non Profit Organization. CO 5: Compare and Understand Consignment Accounting and Joint Venture Accounting. CO 6: Understand Inland Accounting System. Text Books

1. T.S, Grewal, Introduction to Accounting, S. Chand and Co., New Delhi,2015, Edition 2. S.N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi,2018, Edition 3. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi,2018, Edition

Reference Books 1. J.R. Monga, Basic Financial Accounting, Mayur Paper backs, Darya Gang New Delhi,2016 Edition

UNIT Course Content Hours I Financial Accounting: Nature and scope, Limitations of Financial Accounting. Basic

Concepts and Conventions. Accounting Standards: Meaning, Significance, Generally Accepted Accounting Principles (GAAP). Accounting Process: From recording of transactions to preparation of final accounts

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II Depreciation Accounting: Meaning of Depreciation, causes, objects of providing depreciation, factors affecting depreciation, accounting treatment including provision for depreciation accounting. Methods of depreciation: straight line method, diminishing balance method, Change of method as per revised AS-6.

12

III Final Accounts of Non profit Organization: From receipts and payments account with additional information and vice-versa Preparation of Balance Sheets (opening and closing) form receipts and payments account and income expenditure account and additional information.

12

IV Consignment Accounting, .Accounting for joint venture in the same books of accounts. 7

V Inland Branches: Dependent branches only and Ascertainment of Profit by Debtors method and Stock and Debtors method, Branch Accounting

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2. Anthony, R.N. Hawkins, and Merchant, Accounting: Text and Cases. McGraw-Hill Education,2016 Edition

3. Bal Ranjan Kumar, Financial Accounting – S. Chand,N.Sethi 2015-2016 Edition 4. Bansal.K.M - Financial Accounting – Taxman Publication,2016-2017 Edition 5. Deepak Sehgal, Financial Accounting – Vikash Publication,2017-2018 Edition 6. Horngren, Introduction to Financial Accounting, Pearson Education,2017-2018 Edition

Weblinks: 1 https://www.zeroinfy.com/mod/resource/view.php?id=4542 2. https://targetstudy.com/courses/bcom-financial-accounting.html 3. https://sol.du.ac.in/course/view.php?id=149 4. https://www.youtube.com/watch?v=80QWVZCxbaA 5. https://www.studocu.com › ... › Introduction to Financial Accounting

B.Com 1st Semester 1st year Course Name: Business Organization and Management

Course Code: B.Com -102 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Core course Lectures delivered: 30L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hrs Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/

Presentation Attendance Total

15 5 10 30

Objective: The course aims at providing a basic knowledge to the student about the organization and management of a business enterprise.

Course Outcomes: After completion, of course student will be able to:

CO 1:Understand the basic concepts in commerce, trade and industry. He will be exposed to

modern business world.

CO 2: Analyze different schools of thought and the theories given by different management.

CO 3: Understand in-depth knowledge and specific management related areas from Planning.

CO 4: Understanding how to work effectively with co-workers, capitalizing on their different

thinking, experience and skills and situations where delegation and decentralization is required.

CO 5: Analyze different styles of leadership and how to motivate on organization.

UNIT Course Content Hours

I Business Nature:-Economic and Non-economic Activities, Spectrum of Business Activities, Features of the Modern Business,Scope of business - Industry (Manufacturing Sector), Commerce (Service Sector) and Trade , ‘Make in India’ Movement, Social responsibility and ethics. Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.

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II Management:- concept, nature &Aspects of Management, Taylors Scientific Management Theory, Henri Fayol Classical Organisation Theory (management process

theory), Webers Bureaucracy Theory,

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III Fundamentals of management:-Planning process and type – Decision Making process and type, Approaches to Decision-Making, Techniques of Decision-Making. Organizing – Basic considerations. Depart-mentation – functional, project, matrix and network. Centralization and decentralization. Dynamics of groups-Formation.

9

IV Leadership: Concept, Managerial Grid, Situational Leadership. Motivation: Concept and Theories - Maslow, Herzberg, McGregor and Ouchi.

7

V Change Management: Resistance to change and strategies to manage change, Conflict levels, causes and resolution. Functional and Dysfunctional aspects of conflict. Conceptual Framework of Marketing Management, Financial Management, and Human Resource Management.

7

Text Books

1. TN Chhabra, Management Concepts and Practice, Dhanpat Rai& Co. (Pvt. Ltd.), New Delhi,2018.

2. Gupta R.N - Principles & Practice of Management – S. Chand,2015.

References Books

1 .J.P Mahajan, Rajendra P.Maheshwari, Business Organisation Management, Publisher Book house

Pvt.Ltd,2011.

2. M.C Shukla, Business Organisational Management, Publisher S.Chand,2010.

3. Neeru Vasistn, Business Organisation , Publisher Taxmann Allied Services Pvt Ltd,2013.

B.Com 1st Semester 1st year

Course Name- Business Communication

Course Code: B.Com– 103 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type : Generic Elective Lectures delivered: 30L + 10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3HRS Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Course Objective:

To equip students of the B.Com course effectively to acquire skills in reading, writing, comprehension and communication, as also to use electronic media for business communication.

To enable students analyze communication situations and develop effective communication strategies

To develop skills for communicate professionally and persuasively To make students learn skills for successful formal and informal presentations

UNIT Course Content Hours I INTRODUCTION – Definition, importance, features, purpose and process

o f communication. Dimensions and channels of communication, the 7 c’s of communication, barriers to communication, guidelines for effective communication.

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II Verbal communication: Introduction, Oral and Written communication- formal v/s informal oral communication, listening, silence as communication, advantages and limitations. Salient features of written communicatin importance of written communication in business. Non- Verbal Communication: Body language: concept, importance, kinesics and its various elements: Eye Contact, Facial Expression, Gestures, Postures, Chronemics. Oculesics, appearance, effective use of body language, advantages and limitations. Paralanguage: Concept, Importance, Elements/Parts of Paralanguage: Voice, Word Stress, Pitch, Pause, Rate, Volume, And Articulation.

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III Business Etiquettes: Introduction, Concept, Significance, the first meeting, dressing, Exchanging Business Cards, Dinning Etiquettes, Meeting Etiquettes, giving gifts, kindest consideration for others, Telephonic Etiquettes, netiquettes.

8

IV Ethics and values in business communication- introduction ,social implication, traditional approach, ten commandments of ethical communication, certain unethical practices, organizational set up and ethics.

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V Business letter writing- essentials of effective correspondence, layout and planning of business letter, kinds of business letter-enquiries and replies, placing and fulfilling orders, complaints and follow up, status enquiries, sales and

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Course Outcomes: After studying this course the student should be able to: CO 1: Understand the concept of business communication and their application in real world. CO 2: Evaluating the contribution of effective communication to overall success and growth of a business. CO 3: Understanding business correspondence with brevity and clarity. CO 4: Creating the various communication channels, their interrelationship and strategic importance. CO 5: Analyzing various levels of organizational communication and barriers to communication while developing an understanding of communication as a process in an organization. Text books:

Shalini Verma, Business Communication : Essential strategies is for 21 centuries manager, Vikas Publication,2014

Lesikar, R. V., & Petitt, J. D. Jr. (2005). Business Communication: Skills for Empowering the Internet Generation. 10th Edition. Tata McGraw-Hill Publication.

k.k. sinha (2012). Business communication: 12th Edition Taxmann’s publication. MaryEllen Guffey and Dona Loewy, Essentials of business communication, Cengage Learning Publication,

2018. Reference Books

Mohan, Krishna & Banerji M. (2008). Developing Communication Skills. Macmillan Publishers India Ltd.

Sharma, R. C. & Mohan, K. (2002). Business Report Writing and Correspondence: Practical Approach to Business and Technical Communication. 3rd Edition. Tata McGraw-Hill Publication.

Chaturvedi, P. D., & Chaturvedi, M. (2007). Business Communication: Concepts, Cases and Applications. Pearson Education.

Bovee, and Thill, Business Communication Today, Pearson Education Lesikar, R.V. & Flatley, M.E. Kathryn Rentz; Business Communication Making Connections in Digital

World, 11th ed., McGraw Hill Education.

Shirley Taylor, Communication for Business, Pearson Education

goodwill letters Intra-organizational communication- memoranda, notice, circulars and orders, staff suggestions and complaints, agenda and minutes, précis writing. Email –writing email messages, pros and cons of email, do’s and don’ts of email style , attaching a letter or memo to an email.

B.Com IInd Semester 1st year

Course Name: Environmental Science

Course Code: AEC-2 Course Credit: 4 Lecture: 4 Course Type: Ability Enhancement

Compulsory Course

Lectures delivered: 40 End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/


15 5 10 30 Course Objective: (a) To gain the knowledge of current status of environment and develop an attitude of concern for the environment. (b) Motivating students to participate in environment protection and environment improvement. UNIT Content Hours I Definition, Components of Environment, scope and importance 5 II Renewable and non-renewable resources: Natural resources and associated

problems. a) Forest resources: Use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects on forest and tribal people. b) Water resources: Use and over-utilization of surface and ground water, floods, drought, dams-benefits and problems. c) Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources. d) Food resources: World food problems, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies. Energy resources: Growing energy needs, renewable and non renewable energy sources, use of alternate energy sources. Case studies. f) Land resources : Land as a resource, land degradation, man induced landslides, soil erosion and desertification. • Role of an individual in conservation of natural resources.

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III Ecosystems • Concept of an ecosystem. • Structure and function of an ecosystem. • Producers, consumers and decomposers. • Energy flow in the ecosystem. • Ecological succession. • Food chains, food webs and ecological pyramids. • Introduction, types, characteristic features, structure and function of the following ecosystem :- a. Forest ecosystem b. Grassland ecosystem c. Desert ecosystem Biodiversity and its conservation • Introduction – Definition : genetic, species and ecosystem diversity. • Biogeographical classification of India • Value of biodiversity consumptive use, productive use, social, ethical, aesthetic and option values • Biodiversity at global, National and local levels. • Inida as a mega-diversity nationHot-sports of biodiversity. • Threats to biodiversity : habitat loss, poaching of wildlife, man-wildlife conflicts. • Conservation of biodiversity : In-situ and Ex-situ conservation of biodiversity.

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IV Environmental Pollution Definition • Source, effects and control measures of :- a. Air pollution b. Water pollution c. Soil pollution d. Noise pollution e.

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Course Outcomes: After studying this course the student should be able to:

CO 1. Recognize the physical, chemical, and biological components of the earth’s systems and

how they function.

CO 2. Understand delicate system of different environmental component.

CO 3. Gain the knowledge of current pollution level and how rapidly we are degrading our natural

component also how we can minimize it.

CO 4. Evaluate all sides of environmental issues and apply understanding from science, law,

history, and policy to create informed opinions about how to interact with the environment both

personally and societal.

Reference and Text Books

Jadhav, H. & Bhosale, V.M. 1995.Environmental Protection and Laws. Himalaya Pub. House, Delhi 284p.

Mckinney, M.L. & Schoch, R.M. 1996. Environmental Science System & Solutions, Web enhanced edition.

639p.

Miller T.G. Jr., Environmental Science, Wadsworth Publishing Co. (TB ).

Trivedi R.K., Handbook of Envirpnmental Laws, Rules, Guidelines, Compliances and Standards, Vol I and II,

Enviro Media ( R ).

Trivedi R.K. and P.K. Goel, Introduction to air pollution, Techno -Science Publications (TB)

Thermal pollution f. Nuclear hazards • Solid waste Management : Causes, effects and control measures • Role of an individual in prevention of pollution. • Pollution case studies. • Diaster management

V Social Issues and the Environment • From Unsustainable to Sustainable development • Urban problems related to energy • Water conservation, rain water harvesting, • Environmental ethics : Issues and possible solutions. • Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust. Case Studies. • Environment Protection Act. • Air (Prevention and Control of Pollution) Act. • Water (Prevention and control of Pollution) Act • Wildlife Protection Act • Forest Conservation Act • Public awareness. Human Population and the Environment • Population growth • Population explosion –Environment and human health. • Value Education. • Role of Information Technology in Environment and human health.

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Course Name-Business Law

Course Code: B.Com -201 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Core Course Lectures delivered: 30L +10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/


15 5 10 30

Course Objective: The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law Unit Course contents Hours Unit – I The Indian Contract Act, 1872: Contract - meaning, characteristics and

kinds. Essentials of valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects, Void agreements, Discharge of contract- modes of discharge including breach and its remedies, Contingent contracts, Quasi- contracts.

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Unit – II Unit 2: The Indian Contract Act, 1872: Specific Contracts Contract of Indemnity and Guarantee, Contract of Bailment, Contract of Agency.

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Unit – III The Sale of Goods Act, 1930: Contract of sale, meaning and difference between sale and agreement to sell, Conditions and warranties, Transfer of ownership in goods including sale by non-owners, Performance of contract of sale, Unpaid seller - meaning and rights of an unpaid seller against the goods and the buyer.

10

Unit – IV The Limited Liability Partnership Act, 2008: Salient Features of LLP, Difference between LLP and Partnership, LLP and Company, LLP Agreement, Nature of LLP, Partners and Designated Partners, Partners and their Relations, Extent and Limitation of Liability of LLP and Partners, Annual Return, Taxation of LLP, Winding up

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Unit – V The Negotiable Instruments Act 1881 Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque, Holder and Holder in Due Course, Privileges of Holder in Due Course, Negotiation: Types of Endorsements, Crossing of Cheque, Bouncing of Cheque

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Course Outcomes: After studying this course the student should be able to: CO 1: Understand about business law CO 2: Develop knowledge on contract and various types of contracts CO 3: Understand the concept of sale of goods CO 4: Understand about Partnership Act. Text Books:

1. Gulshan J.J.,Business Law Including Company Law. New Age International Publisher, New

Delhi,2018 Edition

2. Kuchhal M.C.Business Law.Vikas Publication, New Delhi, 2018 Edition

3.S.N Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi,

2018 Edition

4. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi, 2018 Edition

Reference Books: 1. Avtar Singh.(2012).Principles of Mercantile Law.Eastern Book Company,Lucknow,2017-2018 Edition.

2. Sushma Arora, Business Laws, Taxmann Pulications,2018 Edition.

3. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education, 2017-2018 Edition.

4. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi, 2018 Edition.


Course Name: Business Mathematics and Statistics Course Code: B.Com-202 Course Credit: 5 Lecture: 4 Tutorial:1

Course Type: Core Course

Lectures delivered: 40 L + 10 T

End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/


15 5 10 30

Course Objective: The objective of this course is to familiarize students with the applications of Mathematics and Statistics in

business decisions.

To develop awareness about various techniques of Business Mathematics and Statistics in the field of commerce.

To analyse & improve students' skills in mathematical and statistical techniques.

Unit Course contents Hours Unit – I Matrices

Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint; Applications of matrices to solution of simple business and economic problems

9

Unit – II Basic Mathematics of Finance Simple and compound interest Rates of interest – nominal, effective and continuous – their interrelationships; Compounding and discounting of a sum using different types of rates

10

Unit – III Uni-variate Analysis Measures of Central Tendency including arithmetic mean, geometric mean and harmonic mean: properties and applications; mode and median. Partition values - quartiles, deciles, and percentiles. Measures of Variation: absolute and relative. Range, quartile deviation and mean deviation; Variance and Standard deviation: calculation and properties.

12

Unit – IV Bi-variate Analysis Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients

10

Unit – V Time-based Data: Index Numbers and Time-Series Analysis Meaning and uses of index numbers; Construction of index numbers: Aggregative and average of relatives – simple and weighted, Tests of adequacy of index numbers, Construction of consumer price indices. Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving average method and Fitting of linear trend line using principle of least squares.

9

Course Outcomes: After studying this course the student should be able to: CO 1: Understand the fundamentals of Business Mathematics and Statistics. CO 2: Understand the importance and applications of Business Mathematics and Statistics. CO 3: Describe modern techniques of Business Mathematics and Statistics by teaching learning process. CO 4: Understand uses of index number. Reference and Text books: 1. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons,2016-2017 2. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co, 2017-2018 3. N. D. Vohra, Business Mathematics and Statistics, McGraw Hill Education (India) Pvt Ltd, 2017-2018 4. J.K. Thukral, Mathematics for Business Studies, Mayur Publications, 2016-2017 5. J. K. Singh, Business Mathematics, Himalaya Publishing House,2017-2018 6. J. K. Sharma, Business Statistics, Pearson Education,2017-2018 8. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New Delhi,2016-2017. 9. Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of India, New Delhi, 2016-2017. 10. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill Publishing Co, 2017-2018.


Course Name: International Business

Course Code: B.Com-203 Course Credit: 4 Lecture: 3 Tutorial:1

Course Type: Generic Elective




15 5 10 30 Course Objective: This course offers an introduction to the main theoretical tools and policies that are central to the study of international trade, but with an emphasis on application to the trade flows, trading blocks and international macroeconomic events that characterize the global economy today. The ability to use economic analysis to reach a deeper understanding of international trade will be an important formative element for those who intend to develop careers in international business and management. Unit Course contents Hours Unit – I a. Introduction to International Business: Globalisation and its importance

in world economy; Impact of globalization; International business vs. domestic business: Complexities of international business; Modes of entry into international business. b. International Business Environment: National and foreign environments and their components - economic, cultural and political-legal environments

8

Unit – II a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory, Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and nontariff measures – difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy, Quota and Embargo in detail) ; Balance of payment account and its components. b.International Organizations and Arrangements: WTO – Its objectives, principles, organizational structure and functioning; An overview of other organizations – UNCTAD, Commodity and other trading agreements (OPEC).

8

Unit – III a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among countries in Europe, North America and Asia (NAFTA, EU, ASEAN and SAARC). b. International Financial Environment: International financial system and institutions (IMF and World Bank – Objectives and Functions) ; Foreign exchange markets and risk management; Foreign investments - types and flows; Foreign investment in Indian perspective .

8

Unit – IV a.Organisational structure for international business operations; International business negotiations. b. Developments and Issues in International Business: Outsourcing and its potentials for India; Role of IT in international business; International business and ecological considerations.

8

Unit – V a. Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs) and export oriented units (EOUs), ; Measures for promoting foreign investments into and from India; Indian joint ventures and acquisitions abroad. b. Financing of foreign trade and payment terms – sources of trade finance (Banks, factoring, forfeiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance, Letter of Credit, Documentary Collection, Open Account).

8

Course Outcomes: At the end of the module, the student should be able to: CO 1: Identify benefits and limitations of how global markets work CO 2: Use relevant economic principles to articulate insights into policy issues of relevance to business

management worldwide

CO 3: Analyze economic institutions in the internal and international dimension

CO 4:Analyse the factors and processes of socio-economic development at global, regional and national level

Text Books 1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill Education,2018 Edition 2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson Education,2016 Edition. 3. Sumati Varma, International Business, Pearson Education. Reference Books: 1. Cherunilam, Francis, International Business: Text and Cases. PHI Learning, Fifth Edition 2. Bennett, Roger. International Business. Pearson Education,2012 4. C.B Gupta, S.Chand, International Business, 2014. 5 Dr. Shyam Shukla, An Introduction to International Business, Sai Jyoti Publication,2012

B.Com IIIst Semester 2st year

Course Name: Auditing Course Code: B.Com-301 Course Credit: 5 Lecture: 4 Tutorial:1






Discuss the nature of auditing and assurance services including the impact of various statutes and regulations. Identify

The stages of an audit from planning to conclusion. Apply Standard audit procedures such as analytical procedures, detail tests, and tests of controls. Unit Course contents Hours Unit – I Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit

Programme, Audit Notebook, Routine Checking and Test Checking. 10

Unit – II Internal Check System: Internal Control, audit Procedure: Vouching Verification of Assets and Liabilities.

10

Unit – III Audit of Limited Companies: Company Auditor- Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate.

10

Unit – IV Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.

10

Unit – V Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit.

10

Course Outcomes: After studying this course the student should be able to: CO 1: Described about the concept of auditing, types and methods of auditing. CO 2: Acquired knowledge about vouching of cash & credit transaction, verification of assets & liabilities. CO 3: Described about preparation of different methods & auditors responsibility regarding depreciation & reserves. CO 4: Comprehend the knowledge about appointment of different types of auditor, their rights and duties Reference Books and Text Books 1. Louwers, T., Ramsay, (2012) “ Auditing & Assurance Services (5th ed.). Boston”, MA: McGrawHill. 2. Ravinder Kumar and Virender Sharma “Auditing Principles and Practice”, PHI Learning Private Limited,2015 3. Ashish Kumar ,Shana,Swapan Sarkar, Bappaditya Biswas, Samyabrata Das, Auditing Principles and Practice, Mc Graw,Hill 2017.Fundamental of Auditing, Person 2009. 4.G. Srinvasan Anand, Accounts , Audit and Auditiors, Taxman’s 2014.. Weblink: www.neptl www.nptlmooc.org

B.Com, III Semester, Year II

Course Name: Income Tax Law & Practice

Course Code: B.Com-302 Course Credit: 5 Lecture: 4 Tutorial: 1

Course Type: Core Course Lectures delivered: 40 L+10 T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours

Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Course Objective: To provide basic knowledge and equip students with application of principles and provisions in Income-tax Act, 1961.


CO 1: Understand the basic concept of Income Tax CO 2: Described about the necessary provisions of Income Tax Act1961. CO 3: Use of various deductions to reduce the taxable income. CO 4: Assess working knowledge regarding computation of taxable income and tax liability pertaining to individuals. Text books: 1. V.B. Gaur &Narang , “Income Tax Law And Practice”, Kalayani Publishers,2001. 2. T.S. Reddy & Y. Hari Prasad Reddy, “Income Tax Law and Practice” Margham Publications, 2008. References: 1. Dr.Vinod K. Singhania, “Income Tax Law and Practice”, Taxmann Publications Pvt.

UNIT Content Hours I Basic concept: Income ,Person, Assessee, Assessment Year, Previous Year,

Gross Total Income, Total Income ,Agricultural Income.

5

II Residential status; Scope of total income on the basis of residential status 8

III Computation of income under different heads-I

Income from Salaries; Income form house property

15

IV Computation of income under different heads-II

Profit and gains of business or profession, Capital gains, Income from other sources

15

V Computation of Total Income and Tax liability

Income of other persons included in assessee’ s total income; Aggregation of

income and set-off and carry forward of losses; Deduction from gross total

income ,Computation of total income and tax liability of individuals.

7

Limited, 2019. 2. Dr.H.C Mehrotra, Income Tax Law & Practice, Sahitya Bhawan Publication,2019

3. Dr. Girish Ahuja & Dr. Ravi Gupta, “Direct Taxes Law & Practice”, Bharat Publishers,2019

4.Anju Jain, “ Income tax, Pragati Publication,2019 Weblinks 1. www.nptel.ac.in

B.Com, III Semester,Year II

Course Name: Company Law

Course Code: B.Com-303

Course Credit: 4 Lecture: 3 Tutorial: 1

Course Type: Generic Elective

Lectures delivered: 30 L+10 T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Course Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case studies involving issues in company law are required to be discussed.


CO 1: Understand Basic Concept of company law

CO 2: Understanding memorandum of association, Articles of association and Prospectus.

CO 3: Evaluating committees, meeting and powers of the committee members.

UNIT Course Contents Hours

I Introduction

Administration of Company Law, National Company Law Appellate Tribunal (NCLAT), Special Courts; Meaning and Characteristics of a company; lifting of corporate veil; types of companies including one-person company, small company and dormant company; illegal association; Formation of company, promoters, their legal position, pre-incorporation contract.

8

II Memorandum of association, Articles of association, Doctrine of constructive notice and indoor management prospectus-shelf and red herring prospectus, Misstatement in prospectus, Transmission of shares, Buyback and provisions regarding buyback; Issue of bonus shares.

8

III Management & Administrative Classification of directors, women directors, independent director, small shareholder’s director; Disqualifications, director identity number (DIN); Appointment; Legal positions, powers and duties; removal of directors; Key managerial personnel, managing director, manager; Meetings of shareholders and board; Types of meeting, convening and conduct of meetings, postal ballot, meeting through video conferencing, e-voting; Committees of Board of Directors- Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee.

12

IV Dividends, Accounts, Audit Provisions relating to payment of Dividend, Provisions relating to Books of Account, Provisions relating to Audit, Auditors' Appointment, Auditors' Report, Secretarial Audit

7

V Meaning and legal effect, winding up v/s dissolution , modes of winding up 5

CO 4: Analyzing provision on dividends, Account and Audit of company

CO 5: Understand winding up, Insider-Trading and Whistle Blowing of the company

Reference and Text Books 1. MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot (Publishers), Delhi 2018 Edition

2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi,2017-2018 edition

3. Anil Kumar, Corporate Laws, Indian Book House, Delhi, 2018 edition

4. Avtar Singh, Introduction to Company Law, Eastern Book Company, 2018 edition

5. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.

6. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi, 2018 edition

B.Com III Semester, Year II

Course Name: Personality Development and Communication Skills

Course Code: SEC 01 Course Credit: 3 Lecture: 2 Tutorial-1 Course Type: Skill Enhancement Course Lectures delivered: 20 L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/

Presentation/class test/Practical

Attendance Total


To develop the skills of the professional undergraduate students for proper self- expression, social communication, spoken English, correct pronunciation, voice modulation and business etiquettes

The students should improve their personality, communication skills and enhance their self- confidence

Course Outcomes: At the end of the course, a student will be able to: CO 1: Develop personal and speaking skills and understanding the others. CO 2: Develop communication skills as well as positive personality traits. CO 3: Understand the role of communication in personal and professional success. CO 4: Understand the importance attire, body language in impression management. CO 5: Understand the concept and value of assertiveness and training to get rid of depression and stress a big problem for today. Text and Reference Books

1. Business Etiquette in Brief by Ann Marie Sabath, Adams Media Corporation, South Asian Edition,2013. 2. Basic Managerial Skills for All by E. H. McGrath, S. J., PHI,2014 3. Personality Development and Soft Skill, Mitra, Barun, Oxford University Press,2018 4. Books Business Etiquette by David Robinson, Kogan Page,2012 5. Richard Denny, “Communication to Win; Kogan Page India Pvt. Ltd., New Delhi, 2009. 6. “Value Education”, VISION for Wisdom, Vethathiri Publications, Erode, 2009

UNIT Course Content Hours I Personality: Physical Appearance; Body Language; Voice; Communication Style; Content

of Communication; Enriched Communication Through Sensory Specific Language. Business Style and Professional Image: Dress Codes, Guidelines for Appropriate Business Attire - Differentiate among the dressy casual, semiformal, formal and black tie dress code, Grooming for Success, Multi-cultural Dressing.

8

II Impression Management: Impression Formation, Tactics, The Self presentational Motive, The Compass Qualities; First and Lasting Impressions; Magic Pills; Toxic Traits , The Social Context: Norms and Roles , The Target’s Values, Actions; The Environment; Success; Changing from the Outside-in , Current Social Image , Instrumental Complementarily , The Private Self , Worrying about Impressions. Creating Rapport, Powerful Persuasion Strategies.

8

III Assertiveness Training: Concept of Assertiveness, Components of Assertive behavior, Rational-emotive Assertiveness Training, Handling Fear, Handling Anger, Handling Depression, Assertive Behaviour Skills, How to Handle Putdowns, Assertiveness on the Job, Assertiveness in Interpersonal Relations, Assertiveness in Everyday Commercial Situations, Assertiveness and Others.

8

IV

Interpersonal Relations: Introduction to Interpersonal Relations, Analysis Relations of different ego states, Analysis of Transactions, Analysis of Strokes, Analysis of Life position.

6

Weblinks http://www.letstalk.co.in/ https://www.managementstudyguide.com/communication-skills-and-personality-development.htm http://nptel.ac.in/courses/109104107/ http://nptel.ac.in/courses/109104115/ https://www.edx.org/course/communication-skills-and-teamwork

B.Com IV Semester, Year II

Course Name: Research Methodology

Course Code: B.Com-401 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Core Course



15 5 10 30

Course Objective: This course emphasizes the basic methodologies, as well as introduces a variety of techniques, and demonstrates how research applies to field of management.

Unit Course contents Hours Unit – I Introduction: Concept of Research and Its Application in Various Functions

of Management, Research at different levels of Business Administration. Types of Research, Types of Business Problems Encountered by the Researcher, Problems and Precautions to the Researchers. Problem Definition, Components of Problem, Types of Problem in Research, Process of Research, Research Design: Exploratory, Descriptive and Conclusive or Experimental Research Design.

8

Unit – II Sampling: Concept, Sample Size and Sampling Procedure, Probability and Non-Probability Sampling Techniques, Determination and Selection of Sample Member, Data Collection: Secondary and Primary Data, Advantages & Disadvantages, Methods of Data Collection: Observation, Interview, Questionnaire & Schedule, Procedure of Questionnaire and Schedule construction, Precautions in Preparation of Questionnaire, Difference between Questionnaire & Schedule.

8

Unit – III

Measurement and Scaling: Types of Scales, Difficulty of Measurement, Sources of Error, Criteria for a Good Scale. Attitude Scales: The Concept of Attitude, Component of Attitude, General Procedure in Attitude Scaling, Selected Attitude Scales, Rating Methods.

8

Unit – IV

Analysis of Data: Coding, Editing and Tabulation of Data, Various Kinds of Charts and Diagrams Used in Data Analysis: Bar and Pie Diagrams and their Significance. Measurement and Central Tendency, Measure of Dispersion and their Advantages. Hypothesis Testing, Bi-variate Analysis: Chi square, Correlation, Regression Analysis,

8

Unit – V Report Preparation: Types and Layout of Research Report, Precautions in Preparing the Research Report. Bibliography, References and Annexure in the Report, Drawing Conclusions, Suggestions and Recommendations to the Concerned Persons

8

Course Outcomes: At the end of course, a student will be able to:

CO 1: Understand the concept and process of research. CO 2: Differentiate between different methods of Data collection CO 3: Design Data Collection tools and implement them. CO 4: Use statistical methods to analyze data and arrive at conclusion. CO 5: Understand the structure and purpose of various reports. Text and Reference Books

1. Research Methods & techniques by C. R. Kothari. – New Age 2018 edition

2. Marketing Research by N. K. Malhotra.- Pearson 7th edition 2018

3. Research Methodology by Ranjeet Kumar. – Pearson 2014

4. Marketing Research by Beri. – TMH 5th edition 2013


Course Name: Corporate Accounting Course Code: B.Com- 402 Course Credit: 5 Lecture: 4 Tutorial: 1





15 5 10 30 Objective: This course covers the characteristics of the Indian accounting environment and its financial reporting requirements for companies, and expands on advanced financial accounting issues, such as, accounting for non-current assets, accounting for intangible assets, accounting for liabilities and owners' equity, and provides a comprehensive coverage of consolidation issues and equity investments. The main objective is to Impact Company Accounts to understand and appreciate the Provisions of the companies act 1956 & 2013. To give them an exposure to calculate the value of Goodwill and shares.

Unit Course contents Hours I (i) Accounting for share capital - Issue, forfeiture and Reissue of forfeited shares.

(ii) Redemption of preference shares including buy-back of equity shares. 8

II Issue and Redemption of Debentures, Final Accounts of Limited liability Companies: Preparation of Profit and Loss Account, Profit and Loss, Appropriation Account and Balance Sheet in accordance with the provisions of the existing Companies Act (Excluding Managerial Remuneration).

12

III (i) Accounting for Amalgamation of Companies with reference to Accounting Standard – 14 issued by the Institute of Chartered Accountant of India (excluding inter-company transactions and holdings). (ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal reconstruction)

12

IV Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).

10

V Liquidation of Company, Statement of Affairs and Deficiency/Surplus, Liquid for final statement of A/c Receivers Receipt and Payment A/c.

8

Course Outcomes: At the end of course, a student will be able to: CO 1: Understanding of the regulatory environment in which the companies are formed and operate in India. CO 2: Understanding of the advanced issues in accounting for assets, liabilities and owner’s equity. CO 3: Develop an understanding about redemption of Shares and Debenture and its types CO 4: Apply consolidated accounts for a corporate group. CO :. Apply exposure to the company final account Reference and Text Books

1. Corporate Accounting, K.M.Bansal 2017 Taxmann. 2. Dr. Goel, Corporate Accounting,2013 Swati Publication, Meerut 3. Dr. S.N. Maheshwari, Corporate Accounting,5th edition 2009. Vikas Publication. 4. N.S. Zaid, Company Accounts,2017 Taxman Publication.


Course Name: Cost Accounting

Course Code: B.Com-403 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Generic Elective



15 5 10 30 Course Objective: This course aims to familiarize students with the Cost Accounting Principles and their application in the organizations. It will equip the students with understanding of elements of Cost. The course will use and focus on methods of Costing, Budgetary Control and cases

Course Outcomes: After studying this course the student should be able to CO 1: Understand the conceptual of Cost Accounting and their application in real world. CO 2: Describe the Cost Accounting standards and its contribution in preparation of Cost Sheet of a company. CO 3: Analyze and compare cost of various cost Center. CO 4: Assess the interlinking of various types of Cost in an Organization. CO 5: Compare and use Reconciliation of Cost and financial Accounts. CO 6: Understand and Use Budgetary control Techniques. Text Books: 1.S.P. Jain and K.L. Narang, Cost Accounting, Principles and methods, Kalyani Publishers, Jalandhar. 2014 2. S.N. Maheshwari & S.N. Mittal, Cost Accounting, Theory and Problems,26th edition2012-2013 Shri Mahabir Book Depot, New Delh.

Reference Books: 1.Jawahar Lal, Cost Accounting, Tata McGraw Hill Publishing Co., New Delhi.2004 2. B.M. Lal Nigam and I.C. Jain, Cost Accounting, Principles, Methods and Techniques, PHI Pvt. Ltd, New Delhi.2013 3.Bhabator Banerjee, “Cost Accounting- Theory and Practice” PHI Pvt. Ltd, New Delhi.11th edition 4.H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt Ltd, New Delhi.2011 5. M.N. Arora, Cost Accounting- Principles and Practice, Vikas Publishing House, New Delhi.11th edition

UNIT Course Content Hours I Introduction: meaning, objectives and advantages of cost accounting, difference between

cost accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object.

8

II Accounting and Control of Material Cost: Issue of material, Methods of pricing of material issueFIFO,LIFO, Weighted Average, Inventory control- concept and techniques like fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory system, Material losses and their treatment.

8

III Accounting and Control of Labour Cost:time keeping and time booking, concept and treatment of idle time, over time and labour turnover. Overheads: Classification, allocation, apportionment and absorption of overhead. Treatment of over and under absorption

8

IV Methods of Costing: Job Costing, single output and Contract Costing, process costing (excluding treatment of work-in-progress, joint and by- products), service costing (Transport Costing). Reconciliation of Cost and Financial Account

8

V Budgetary Control: Concept of budget and budgetary control, objectives, merits and limitations. Fixed and Flexible budgets, Case Budget. Marginal Costing: Meaning, Assumptions and uses. Cost-Volume-Profit Analysis, break even analysis, Decision making areas- products mix, make / Buy, pricing decisions.

8

6.M.C. Shukla, T.S. Grewal and M.P. Gupta, Cost Accounting, Text and Problems, S.Chand & Co.Ltd., New Delhi. 2010 Weblinks: www.yourarticlelibrary.com/cost-accounting/study-notes-on-cost-accounting/81086 https://easynotes4u.com › Finance › Cost Accounting and Financial Accounting nptel.ac.in/courses/110101004/downloads/Lecture%20Notes/module8/lec1.pdf https://sol.du.ac.in/pluginfile.php/.../Cost%20Accounting%20B.Com%20Part-3.pdf


Course Name: Entrepreneurship for small business

Course Code: SEC 03 Course Credit: 3 Lecture: 2 Tutorial:1 Course Type: Skill Enhancement Course Lectures delivered: 20L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hrs Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Objective: To enable the students to understand and comprehend the vital issues of HRM in a dynamic environment.

Course Outcome: After completion of course student will be able to:

UNIT Content Hours

I Introduction Meaning, elements, determinants and importance of entrepreneurship;; Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship

5

II Entrepreneurship and Micro, Small and Medium Enterprises Concept of business groups and role of business houses and family business in India; The contemporary role models in Indian business: their values, business philosophy and behavioural orientations; Conflict in family business and its resolution

5

III Public and private system of stimulation, support and sustainability of entrepreneurship. Licence/approval and registration formalities, Rules/Regulations/incentives/subsidies and other assistance, support system/institutional infrastructure in India and abroad (NIMSME,NIESBUD,IIE,EDII,NSIC,MSMEDIs),Role of industries/entrepreneur’s associations and self-help groups, The concept, role and functions of business incubators, angel investors, venture capital and private equity fund.

7

IV Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project proposal; Contents of business plan/ project proposal; Designing business processes, location, layout, operation, planning & control; preparation of project report (various aspects of the project report such as size of investment, nature of product, market potential may be covered); Project submission/ presentation and appraisal thereof by external agencies, such as financial/non-financial institutions

7

V Mobilising Resources Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems

6

CO 1: Understand of the functional areas of accounting, marketing, finance, management, and economics. CO 2: Understand the Micro, Small and Medium Enterprises. CO 3: Evaluate the legal and social environment of business. CO 4: Determine potential start-up models and resources given trends and opportunities.

Reference and text books

1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning. 2012 2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education 10th edition 2016 3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya Publishing House.First edition 2016 4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.200 6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi: Prentice-Hall of India. ISBN-81-203-1690-8. 8. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.2018 9. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education 2013 10. SIDBI Reports on Small Scale Industries Sector. 2018

B.Com V Semester, Year III

Course Name: Organisational Behaviour Course Code: B.COM-501A Course Credit: 4 Lecture: 3 Tutorial:1 Course Type: Discipline Specific Elective Lectures delivered: 30L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hrs Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Course Objective: To acquaint the student with the determinants of intra -individual, inter-

personnel and inter-group behaviour in organisational setting and to equip them with behavioural

skills in managing people at work.

Course Out Come: After completion of course student will be able to: CO 1: Understand the fundamentals of organizational behavior.

CO 2: Understand meaning of personality and perception

CO 3: Analyze individual and group behaviour, and understand the implications of organizational behaviour on the process of management.

CO 4: Analyze and Identify different motivational theories and evaluate motivational strategies used in a variety of organizational settings.

UNIT

Content Hours

I Introduction: Organisational Behaviour: Concept, Determinants, Models

and fundamental of OB

8

II Individual Behaviour: Personality: Personality determinants, Trait and psychoanalytic theory. Attitude :Attitude function process and components. Perception: process and components, perceptual error.

10

III Individual Decision -making Learning: Learning element and type of learning, classical and operant theory of learning. Motivation : Maslow’s Need Hierarchy, Herzberg’s Two Factory Theory, Vroom’s Expectancy Theory. McGregor’s Theory X and Theory Y.

10

IV Inter-personal Behaviour: Transactional Analysis (TA), Johri Window. Group Behaviour: Group Dynamics, stages of group development, Cohesiveness. Leadership: Concept and Styles. Fielder’s Contingency Model, Managerial grid Theory. Leadership Effectiveness.

8

V Organization Change and conflict

Organization change Productivity & Resistance to Change. Organization conflict nature and type ,organization development & process.

6

CO 5: Evaluate the appropriateness of various leadership styles and strategies used in organizations.

CO 6: Analyzing organizational change affect working relationships within organizations

Text Books:- 1) Luthans, F. Organizational behavior. New Delhi: Tata McGraw Hill 12th edition 2010

2) Pareek, U. Understanding organizational behavior. New Delhi: Oxford University Press2011.

3) Prasad, L. M. Understanding organizational behavior.sultan chand & sons New Delhi 2014

4) Robbins, S. P. Organizational behavior. New Delhi: Pearson Education 18th edition

Reference Books: 1. Rosy Joshi & Sashi K Gupta. Organization Behaviours. Kalyani publishers, New delhi-2005 2. SS Khanka . Organization Behavior, S. Chand and Co. Ltd, New delhi-2008 3. Uma Sekaran, Organization Behaviours, The Mc Graw –Hill Company, New delhi-2011 4. Fred Luthans, Organizational Behaviour, McGraw Hill Book Co., 2005. 5. K.Ashwathappa, organization Behaviour Himalaya Publication 2017. 6. LM Prasad, Organization Behaviour, S. Chand and Co. Ltd, New delhi-2008 7. Nair,Banerjee,Agarwal, Organization Behaviour,Prgathi Prakashan, New delhi-2006


Course Name: Principles of Marketing Course Code: B.Com-502A Course Credit: 4 Lecture: 3 Tutorial:1 Course Type: Discipline Elective Discipline Specific Elective Lectures delivered: 30 L+10 T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 hrs Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


15 5 10 30 Course Objective 1. This course aims to familiarize students with the marketing function in organizations. 2. It will equip the students with understanding of the Marketing Mix elements and sensitize them to certain emerging issues in Marketing. 3. The course will use and focus on Indian experiences, approaches and cases

Course Outcomes: After studying this course the student should be able to

1. Understand the concepts of marketing and their application in real world. 2. Describe the contribution of marketing function to overall success and growth of a company. 3. Analyze and compare the quality of marketing programs being run in various types of organizations. 4. Assess the interlinking of marketing function with other functions of the organization. 5. Compare the various marketing tools, their interrelationship and strategic importance

Text Books: 1. Kotler, P., Principles of Marketing. Prentice Hall, 15th edition (2014). 2. Kotler, P., Armstrong, G., Agnihotri, P. Y., & Ul Haq, E.: Principles of Marketing: Pearson global education,2017 Reference Books:

1. Ramaswamy, V.S. & Namakumari, S.: Marketing Management: Global Perspective-Indian Context, Macmillan Publishers India Limited.

UNIT Content Hours I Introduction: Nature, Scope and Importance of Marketing, Evolution of Marketing; Core

coursemarketing concepts Marketing Environment: Demographic, economic, political, legal, socio cultural, technological environment (Indian context); Portfolio approach– Boston Consultative Group (BCG) matrix

10

II Segmentation, Targeting and Positioning: Levels of Market Segmentation, Basis for Segmenting Consumer Markets, Difference between Segmentation, Targeting and Positioning;

8

III Product & Pricing Decisions: Concept of Product Life Cycle (PLC), Product Classification, Product Line Decision, Product Mix Decision, Branding Decisions, Packaging & Labelling, New Product Development. Pricing Decisions: Determinants of Price, Pricing Methods (Non-mathematical treatment), Adapting Price (Geographical Pricing, Promotional Pricing and Differential Pricing).

8

IV Promotion Mix: Factors determining promotion mix, Promotional Tools – basics of Advertisement, Sales Promotion, Public Relations & Publicity and Personal Selling; Place (Marketing Channels): Channel functions, Channel Levels, Types of Intermediaries: Types of Retailers, Types of Wholesalers.

8

V Marketing of Services - Unique Characteristics of Services, Marketing strategies for service firms – 7Ps; Digital Marketing; Rural Marketing

6

2. Philip.T.Kotler, Gary Armstrong, Principles of Marketing, Pearson education India, 15th Edition 2015

3. Principles and practice of Marketing By Kavita Sharma, Swati. Agarwal, Taxman Publication,2018.

4. Marketing Management by Philip Kotler,Gary Armstrong, Prafulla Agnihotri, 17th edition 2018.

Weblinks https://www.mooc-list.com/course/principles-marketing-saylororg https://open.lib.umn.edu/principlesmarketing/front-matter/publisher-information/ https://www.powershow.com/view/cee4-MjQ5M/Principles_of_Marketing_powerpoint_ppt_presentation http://www.studymode.com/course-notes/Principles-Of-Marketing-Exam-Notes-1264162.html


Course Name: Principles of Micro Economics

Course Code: B.Com-503 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Generic Elective Lectures delivered: 30 L + 10 T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/



To promote the ability to understand the basic concepts of Economics To give students the capacity to make relevance of economics in business decisions To help them be equipped with economic tools for consumer decision making and business analysis.


CO 1: Understand that economics is about the allocation of scarce resources.

CO 2: Analyze determinants of the demand and supply for a good in a competitive market and explain how that

demand and supply together determine equilibrium price.

CO 3: Understand the costs of production and how profit-maximizing firms determine how much to produce. Be able

to distinguish between long-run decisions and short-run decisions.

CO 4: Analyze perfect competition and imperfect competition and be able to explain the welfare loss in non-

competitive markets.

CO 5: Understand the basic concepts of macroeconomic activity such as the national income and Inflation. Text Books:

1. Ahuja, H.L., Business Economics, S. Chand & Co., New Delhi.

2. Deepashree, Principles of Micro Economics, Ane Books Pvt Ltd, New Delhi

3. I.C. Dhingra, Microeconomics - Theory & Practice, S. Chand & Co., New Delhi.

UNIT Content Hours I Economics – Nature and Characteristics – Scope – Relationship with other disciplines.

Concept of Utility – Law of Diminishing Marginal Utility. Concept of Consumer Surplus 8

II Demand, Supply and Market equilibrium: individual demand, market demand, Laws of Demand. Determinants of demand, movements vs. shift in demand curve. Elasticity of demand, Price elasticity of demand, income elasticity of demand, cross price elasticity of demand. Supply: Determinants of Supply. Market equilibrium and price determination.

8

III Factors of Production–Law of returns, Law of variable proportions, Law of returns to scale, Economics and Diseconomies of scale. Types of costs and behaviour of costs in short run and long run.

8

IV Market Structures- Types, Factors affecting types of market structures, Perfect and imperfect competition. Monopoly, Monopolistic competition and Oligopoly. Price and Output determination under perfect competition.

8

V National Income – Concepts, Measurement and Difficulties in measurement – Inequalities of Income – Causes. Inflation.

8

Reference Books: 1. Dominick Salvatore (2012). Principles of Microeconomics (5th ed.) Oxford University Press 2. Principles of Economics, Economic Analysis – V.Lokanathan.2017 3. Economic Analysis – K.P.M. Sundharam & E.N. Sundharam.2018 4. SPS Chauhan, Micro Economics, An Advanced Treatise, Prentice Hall of India, 2012. Weblinks

1. https://www.mooc-list.com/course/econ-1-principles-economics-stanford-online

2. https://swayam.gov.in/course/4444-an-introduction-to-microeconomics

3. https://www.youtube.com/watch?v=Vss3nofHpZI

4. https://swayam.gov.in/course/4327-fundamentals-of-microeconomic-theory


Course Name: Personal Selling and Salesmanship

Course Code: SEC 05 Course Credit: 3 Lecture: 2 Tutorial:1 Course Type: Skill Enhancement Course

Lectures delivered: 20L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 35 14 2 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/

Tutorial/ Presentation/class test

Attendance Total

5 5 5 15 Course Objective: 1. The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process. 2. Student will be able to understand selling as a career and what it takes to be a successful salesman.

Course Outcome: After studying this course the student should be able to

UNIT Course Content Hours I Introduction to Personal Selling: Nature and importance of personal

selling, myths of selling, Difference between Personal Selling, Salesmanship and Sales Management, Characteristics of a good salesman, types of selling situations, types of salespersons, Career opportunities in selling, Measures for making selling an attractive career

6

II Theories of Selling Traditional and Modern: AIDAS Model of Selling, Problem Solving Approach, Right Set of Circumstances Theory and Modern Sales Approaches.

6

II Buying Motives: Concept of motivation, Maslow’s theory of need hierarchy; Dynamic nature of motivation; Buying motives and their uses in personal selling

6

III Selling Process: Prospecting and qualifying; Pre-approach; Approach; Presentation and demonstration; handling of objections; Closing the sale; Post sales activities.

6

IV Sales Reports: Sales Forecasting, Sales Budget, Sales Territories, Sales quota, reports and documents; sales manual, Order Book, Cash Memo; Tour Diary, Daily and Periodical Reports; Ethical aspects of Selling

6

CO 1: Understanding Planning, organizing and implement targeted sales efforts in different contexts and in relation to different customer needs. CO 2: Apply sales techniques to actively create progress in personal selling. CO 3: Evaluating critical and constructive attitude to sales and marketing. CO 4: Contrast statutory provisions applicable to sales and marketing in sales work.. Suggested Readings: 1. Spiro, Stanton, and Rich, Management of the Sales force, McGraw Hill 2007. 2. Rusell, F. A. Beach and Richard H. Buskirk, Selling: Principles and Practices, McGraw Hill 12TH Edition 2008 4. Still, Richard R., Edward W. Cundiff and Norman A. P. Govoni, Sales Management: Decision Strategies and Cases, Prentice Hall of India Ltd.5th edition,Deep&Deep publication 2002 New Delhi, 5. Johnson, Kurtz and Schueing, Sales Management, McGraw Hill 2nd revised edition 6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling: Principles and Methods, Richard, Irvin 4th edition New Delhi 2000 7. Kapoor Neeru, Advertising and personal Selling, Pinnacle,2014 New Delhi.


Course Name: Summer Internship, B.Com-551

Course Credit: 6 Course Type: Field work End Semester Examination System Maximum Marks Allotted 100

1. After the fourth semester examination, every student during the summer vacation will

undergo an on-the-job practical training in a manufacturing, service or financial

organization. The training will be for 6 to 8 weeks.

2. During the training, the student is expected to learn about the organization and analyze

and suggest solutions of a live problem. The objective is to equip the student with the

knowledge of actual functioning of the organization and problems faced by it with a view

to exploring feasible solutions and suggestions.

3. During the training, the organization (where the student is undergoing training) will assign

a problem/project to the student.

4. The student, after completion of the training will submit a report that will form part of the

fifth semester examination.

5. The report (based on the training and the problem/project studied) prepared by the

student will be known as Summer Training Project Report. The report should ordinarily be

based on primary data. It should reflect in-depth study of a micro problem, ordinarily

assigned by the organization where student undergoes training. Relevant tables and

bibliography should support it.

6. The report should have a comprehensive chapter about the organization where the

student has undergone training. This should deal with brief history of the organization, its

structure, performance, products/services and problems faced. This chapter will form part

I of the report. Part II of the report will contain the study of the micro research problem.

The size of the report ordinarily will be 80 to 120 typed pages in standard font size (12)

and double spacing. Three neatly typed and soft bound (paperback) copies of the report

will be submitted to the Department. The report will be typed in A-4 size paper.

7. The report will have two certificates. One by the Head of the Department and the other by

the Reporting Officer of the organization where the student has undergone training. These

two certificates should be attached in the beginning of the report.

8. The report will be evaluated by one external examiner. He/She shall award marks on the

Summer Training Report out of maximum of 100 marks (50 marks shall be for presentation

and comprehensive viva voce and 50 marks for the report).

9. The student will make presentation in the presence of teachers and students. The student

is expected to answer the queries and questions raised during the presentation.

10. The summer training project report along with comprehensive viva voce is equal to 6

credits.

B.Com VI Semester, Year III

Course Name- Banker and Customer Relationship

Course Code: B.Com- 601A Course Credit: 4 Lecture: 3 Tutorial:1 Course Type: Discipline Specific Elective Lectures delivered: 30L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3HRS Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/



To familiarize the students with understanding and practices of banker and customers, investment policy. To impart knowledge about the basic principles of the banking.

To have an understanding about the role of commercial banks in India

To get familiarize with the functions of and financial system and role of financial services

provided by the banks. To understand the relationship between banker and customer.

UNIT Content Hours I Introduction:- Historical perspective of Banking structure & Characteristics.

Definition of banker , definition of customer, opening of bank accounts, KYC and its guidelines, functions of banks, general and special relationship between banker and customer, obligation of a banker’s rights.

8

II Relationship between Banker & customer – legal frame work paying banker – meaning, precautions to be taken by a paying banker, statutory protection to the paying banks. Collecting banker: Legal states of the collecting banker, duties of collecting banker. Statutory protection to collecting banker.

8

III Investment policy of banks. Portfolio management: asset liability management, portfolio of a banker, criteria to shape investment policy. Lending policies – principles of sound lending, style of credit- cash credit, overdraft, loan. Classification of loans and advances: secured and unsecured, factors limiting bank advances.

8

IV Internet Banking Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash.

8

V RBI & It’s control on commercial banks Introduction – Relationship between RBI & Commercial banks, organizational structure, credit policy of RBI, refinancing policy of RBI, CRR, SLR, Open market operation, selective credit controls, moral suasion. Denomination wise notes & coins issued, Number of currency chests, RBI & its control on commercial banks.

8

Course Outcomes: After studying this course the student should be able to: CO 1: Understand the banking functions and relationship between banker and customer. CO 2: Understand the statutory protection given to the bankers. CO 3: Understand an overview of financial system, financial services provided to the customer. CO 4: Understand overview to RBI and its control on commercial banks. Text Books: 1. R.N.Choudhary, Banking Laws, Central Law Publications 4th edition 2016

2. P.N.Varshney, Banking Law And Practice Sultan Chand & Sons edition 2015

Reference Books:

1.P.V.V Satyanarayana, Banker &Customer Relationship,Discovery Publishing House -2012

2.Deepak Tondon&Neelam Tondon Customer Relationship Management in Banks:Strategies &

Model for Banking CRM Taxman publication 2015.

3. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons2015

4.Chabra TN Elements of Banking, Dhanpat Rai & Sons 2008

Weblinks Websites- SEBI, RBI and IRDA

B.Com VI Semester III year Course Name- Banking and Insurance

Course Code: B.Com- 602A Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Discipline Specific Elective Lectures delivered: 30L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3HRS Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/



To impart knowledge about the basic principles of the banking and insurance

To have an understanding about the role of commercial banks in India

To get familiarize with the functions of and financial system and role of financial services in the economy of a country

To understand the fundamentals of insurance business

UNIT Content Hours I Introduction - Origin of banking: definition, banker and customer

relationship, General and special types of customers, Types and opening of bank accounts, Origin and growth of commercial banks in India. Functions of commercial banks, changing role of commercial banks.

8

II Cheques and Paying Banker Crossing and endorsement - meaning, definitions, types and rules of crossing. Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in due course, Concept of negligence.

8

III Banking Lending Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances against various securities.

8

IV Internet Banking Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash.

8

V Insurance: The fundamentals of insurance business, types of insurance products and services, role of insurance in the financial system, insurance business as social security measure. Re-insurance, online insurance

Basic concept of risk, Types of business risk, Risk and return relationship, Need for coordination Basic principles of utmost goodfaith, Indemnity, Proximate cause, Subrogation and contribution, Power, functions and Role of IRDA.

8

Course Outcomes: After studying this course the student should be able to: CO 1: Understanding of banking functions and role in the economy CO 2: Understand the statutory protection given to the bankers. CO 3: Compare financial system, financial services and financial markets CO 4: Describe the insurance business. Text Books: 1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House 2017 2. Satyadevi, C., Financial Services Banking and Insurance, S.Chand 2009 Reference Books: 1. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House 2000 2. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons 2008 3. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill 8th revised edition 4. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons 2018 5. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning 2012 Weblinks Websites- SEBI, RBI and IRDA


Course Name: Materials Management Course Code: B.Com-603 Course Credit: 4 Lecture: 3 Tutorial: 1 Course Type: Generic Elective Lectures delivered: 30L +10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 70 28 3 Hours Continuous Comprehensive Assessment (CCA) Pattern Tests Assignment/ Tutorial/


15 5 10 30 Course Objective: To impart knowledge about purchasing, storing and distributing the materials and enable to connect their experience with corporate business.

Course Outcomes: After studying this course the student should be able to: CO 1: Understand Materials Management and its importance CO 2: Analyze Materials demand forecasting ,replenishment Stock – MRP-EBQ –EOQ – Other inventory control CO 3: Evaluate Purchasing Principles and Procedures, International purchase and Import purchase procedure CO 4: Understand Functions and Importance of store keeping and material handling Text Books:

1. Dutta A.K., Materials Management: Procedures, Text and cases, Prentice Hall of India Pvt. Ltd., New Delhi. 2004

2. Sharma S.C., Material Management and Materials Handling, Khanna Publishers, New Delhi.2000 Reference Books: 1. Varma, M.M., Essentials of Storekeeping and Purchasing, Sultan Chand and Sons, New Delhi.2012 2. Arnold, Champman and Ramakrishnan, Introduction to Materials Management 5th ed., 2007 Pearson

Education, Inc. 3. Pooler Victor H. Purchasing and Supply Management, Creating the Vision, New York, Chapman & Hall,

2012 4. Moore, J.M., Plant layout and Design, Published by CreateSpace Independent Publishing Platform (2011).

Web links

UNIT Course Content Hours I INTRODUCTION TO MATERIALS MANAGEMENT

Definition and meaning of Materials Management – Objectives of Materials Management – Importance of Materials Management – Functions of materials manager.

8

II MANAGEMENT OF MATERIALS Integrated Materials Management – Definition – Materials demand forecasting – Replenishment Stock – MRP-EBQ –EOQ – Other inventory control

8

III PURCHASING OF MATERIALS Purchasing Principles and Procedures – Make or buy Decisions – Selection of sources and vendor rating - Legal aspects of purchasing –Import substitution – International purchase – Import purchase procedure

8

IV STORE KEEPING Objectives, Functions and Importance of store keeping – Duties and responsibilities of store keeper – Location of storage room – Centralized store room. Protection and prevention of the store room.

8

V MATERIALS HANDLING AND VENDOR SYSTEM Definition and importance of Materials handling – Receipt of materials – Inspection – Preservation – Issue of Materials and its procedures – Vendor rating –Buyer seller relationship. Material management costs

8

1. https://onlinecourses.nptel.ac.in/noc18_me26/course 2. https://www.youtube.com/watch?v=idkIrZsHJ74 3. http://www.iimb.ac.in/node/5712 4. https://www.youtube.com/watch?v=obzp6biyAN0 5. http://nptel.ac.in/courses/112107143/


Course Name: Cyber Crime and Law Course Code: SEC 07 Course Credit: 3 Lecture: 2 Tutorial: 1 Course Type: Skill Enhancement Course Lectures delivered: 20L+10T End Semester Examination System Maximum Marks Allotted Minimum Pass Marks Time Allowed 35 14 2 hrs Continuous Comprehensive Assessment (CCA) Pattern Minor Tests(marks) Assignment/ Tutorial/


5 5 5 15 Course Objective: Computers can be the means, target of, or the source of information about a crime, and increasingly, those interested in all aspects of criminal law must have some working knowledge of computer crime to effectively investigate, prosecute, and defend cases. This course will explore the policy and law of computer crime and consider how "cybercrimes" are different from and similar to transgressive behavior in physical space and will include the forensics, electronic surveillance, data theft, hacking , spreading virus & worms , phishing , cyber stalking / bullying, identity theft & impersonation, credit card & online banking frauds, obscenity, pornography & child pornography , cyber defamation, defacement, illegal online selling & gambling, denial of service attacks cyber terrorism software piracy & illegal downloading, the era of “forced disclosure,” and the challenge of cross-jurisdiction enforcement etc. UNIT Content Hours I INTRODUCTION

Evolution of the IT Act, Genesis and Necessity

Salient features of the IT Act, 2000, various authorities under IT Act and their powers. Penalties and amendments.

Impact on other related Acts : o Indian Penal Code. o Indian Evidence Act. o Reserve Bank of India Act.

Cyber Forensic and Computer Crimes and their types.

Differentiation between traditional crime and cyber crimes

7

II OFFENCES RELATED TO INFORMATION TECHNOLOGY 20 Hours Tampering with computer source documents (Section 65)

Hacking with Computer system (Section 66)

Punishment for sending offensive messages through communication service, etc (Section 66A)

Punishment for dishonestly receiving stolen computer resource or communication device(Section 66B)

Punishment for identity theft(Section 66C)

Punishment for cheating by personation by using computer resource(Section 66D)

Punishment for violation of privacy(Section 66E)

Publishing obscene information in electronic form(Section 67)

Punishment for publishing or transmitting of material containing sexually explicit act, etc. in electronic form(Section 67A)

Unauthorized access to protected system(Section 70 )

Breach of Confidentiality & privacy(Section 72)

Publishing false Digital Signature Certificate(Section 73)

Publication for fraudulent purpose(Section 74)

7

Course Outcome: After the completion of the course the student will be able to:

CO 1: Understand Evolution of the IT Act, Genesis and Necessity and the various authorities under IT Act and their

powers.

CO 2: Understand the various offences related to information technology.

CO 3: Deduce the concept of E–Commerce and related laws in India.

CO 4: Describe the jurisdiction of the courts under IT Act and Cyber Tribunal & Appellate Tribunal.

Reference books

1. Cyber Law & Cyber Crimes By Advocat Prashant Mali; Snow White publications, 2012 Mumbai 2. Cyber Law in India by Farooq Ahmad; Pioneer Books 2001 3. Information Technology Law and Practice by Vakul Sharma; Universal Law Publishing Co. Pvt. Ltd. 2016 4. The Indian Cyber Law by Suresh T. Vishwanathan; Bharat Law House 2nd edition 2001 New Delhi 5. Guide to Cyber Laws by Rodney D. Ryder; Wadhwa and Company, Nagpur 6. Digital Evidence and Computer Crime, 2nd Ed. By Eoghan Casey; Academic Press, 2004. 7. The Regulation of Cyberspace by Andrew Murray, 2006; Rutledge – Cavendish. 8. Verma S, K, Mittal Raman, Legal Dimensions of Cyber Space, Indian Law Institute, New Delhi, (2004) 9. Sudhir Naib, The Information Technology Act, 2005: A Handbook, OUP, New York,(2011)

III E–COMMERCE AND LAWS IN INDIA

Definition of E-commerce

Types of E-commerce

Digital / Electronic Signature in Indian Laws

E – Commerce; Issues and provisions in Indian Law

E – Governance; concept and practicality in India

E – Taxation issues in Cyberspace

E – Contracts and its validity in India

Cyber Regulations

8

IV DISPUTE RESOLUTION IN CYBERSPACE 10 Hours Indian Context of Jurisdiction and IT Act, 2000.

Cyber Tribunal & Appellate Tribunal

International Law and Jurisdictional Issues in Cyberspace.

Dispute Resolutions

Case Laws on Cyber Space Jurisdiction

8

B.Com VI Semester III Year Course Name: Dissertation, B.Com-651

Course Credit: 6 Course Type: Field work End Semester Examination System Maximum Marks Allotted 100

1. In the sixth semester, student has to undergo Dissertation on a problem/topic (from the Discipline Electives) to be assigned by the Head of the Department under the supervision of a core Faculty member of the Department.

2. The Dissertation will carry 100 marks. It will consist of (i) Evaluation of Dissertation (50

Marks) and (ii) Viva on Dissertation (50 Marks). 3. The Head of the Institution will constitute a Dissertation committee each year consisting of

Head of Department & Senior faculty members. The proposed Supervisor of the student undertaking the dissertation work will also be present during the presentation of the work.

4. The Student will submit a synopsis of the proposed work. He/she will give a presentation

before the Dissertation Committee. A revised synopsis would have to be presented in 7 working days before the committee again.

5. The dissertation would have to be completed within 90 days from the date of approval of

the synopsis. After which the student will present the finished work before the dissertation committee on a predefined date. Changes suggested must be incorporated by the student in the final submission. If the student fails to appear for the presentation, he/she will be given a second chance only on medical grounds.

6. The External examination will be conducted by External Examiner appointed by the

University. Examiner will award marks out of 100 (50 for report and 50 for viva-voce). 7. The report will contain the objectives and scope of the study, research methodology, use

and importance of the study, analysis of the data collected, conclusions and recommendations. It will contain appropriate charts, diagrams and bibliography. A certificate of the Supervisor and the Head of the Department certifying the authenticity of the report shall be attached therewith. The student will submit three copies of the report. The number of pages in the report will be 100 or more. The report should be typed in A-4 size paper.

8. The student can opt for 1 course from Discipline electives the CBCS structure in place of

the Dissertation. The conversion from Dissertation to theory Discipline Elective or vice-versa will freeze in 15 days after the commencement of the 6th semester classes.

4. Course Duration :

Minimum Duration: 3 Years Maximum Duration: 6 Years 5. Faculty and support staff requirement : 1 full time programme coordinator of Assoc./Asst. Professor level

Procedure for admission, curriculum transaction and evaluation :

A. Admission Procedure:

1. Procedure for Obtaining Admission Form and Prospectus a. The prospectus containing Admission Form can be obtained in person from :

The Directorate of Distance education, Swami Vivekanand Subharti University, Subhartipuram, NH-58, Delhi-Haridwar Bypass Road, Meerut or its city office located at Lokpriya Hospital Complex, Samrat Palace, Garh Road, Meerut on payment of Rs. 125/- in cash or by demand draft.

b. The Prospectus can also be obtained by post by sending a demand draft of Rs. 175/-

drawn in favour of “SVSU, Distance Education”, payable at Meerut along with a filled requisite proforma (available at DDE website i.e. www.subhartidde.com) for “Obtaining the Prospectus and Admission Form” to the Directorate of Distance Education.

2. Submission of Admission Form: a. An applicant should submit the admission form duly filled with all enclosures completed,

personally or by post, to the Directorate of Distance education, Swami Vivekanand Subharti University, Subhartipuram, NH-58, Delhi-Haridwar Bypass Road, Meerut- 250005.

b. The application for admission should be submitted along with the following : i. A demand draft for the course fee (as per fee structure table) drawn in favour of

“SVSU, Distance Education” payable at Meerut. ii. Duly attested photocopy of Aadhar Card, statement of marks and other relevant

documents/certificated pertaining to the qualifying examination, by a gazetted officer or Principal of the college from where these were obtained, should be submitted at the time of admission.

iii. Self attestation of document/s is permissible, if the originals are produced before the Registrar of Swami Vivekanand Subharti University or Asst. Director/Deputy Director/Director of Directorate of Distance Education.

iv. 4 recent passport size color photographs should be provided in which 2 photographs should be pasted on the admission form & Enrollment form accordingly and another two photographs should be attached/stapled with the form.

c. The learners are advised to check up the eligibility criteria of a course they wish to apply for, from our website www.subhartidde.com or DDE Prospectus.

3. Admission Procedure -

a. Applications can be sent to the Directorate of Distance Education directly or through its city office. The applicant’s eligibility will be checked and accordingly he/she shall be granted admission and an acknowledgement of the receipt of the fee and the application form shall be issued.

45

b. An Identity Card, mentioning the enrollment number of the learner, shall be issued by University as soon as the admission is confirmed. Learners are advised to keep their Identity Card safely, as it will be required for attending counseling sessions/PCPs and also for the receipt of study material, mark sheets, Degree etc in person. In case of loss of Identity Card, a duplicate can be issued on receiving a written request along with a fee of Rs. 100/-. The Identity Card shall be valid for the entire duration of the Programme.

c. The University conduct entrance examination twice in a year for admission in MBA and MCA or any other programme, as may be decided by the University. Learners can obtain information relating to the entrance examination from the Directorate of Distance Education or its website www.subhartidde.com. The University may, as an alternative, consider granting admission on the basis of the score obtained by an applicant in any central or state level entrance examination for a similar course.

4. Minimum Eligibility and Fee Structure –

Minimum Eligibility and Fee Structure for ODL –

Sr. No. Title of Programme Eligibility

Course Duration Annual Fees Per

Minimum Maximum *

Year (In Rs.)

1

Bachelor of Commerce (B.Com.)

10+2 or eq.

3 Years

6 Years 6625-/-

B. Curriculum transaction and evaluation :

The University follows the following evaluation system:

a. Continuous evaluation through personal contact programmes, assignment work, viva, group discussion and personality development

programmes. b. Semester wise Examination c. Evaluation of practicals, wherever prescribed d. Evaluation of professional project report, wherever prescribed e. A learner shall be declared ‘pass’ at the end of the academic/calendar year, if

he/she secures minimum 40% marks in each subject (including project report, internship, industry integrated learning and practicals, wherever prescribed) separately in the Semester wise Examination and the internal assessment. If a learner fails to secure 40% marks in any subject or in internal assessment, he/she will still be promoted to the next academic/calendar year, but he/she will have to appear in back paper for the subject in which he/she has not been able to obtain the requisite passing marks. The examination for learners giving back paper in any subject shall be held along with the subsequent examination for the relevant subject. In case, the learner fails to secure minimum 40% marks in internal assessment, he/she will have to resubmit the assignments for evaluation.

Requirement of the laboratory support and Library Resources :

Resources are available of Library for the learners during PCPs. The University has a rich Central Library with more than 3.80 lac books, 181 journals (Foreign & Indian), Internet Section of 200 nodes, Computer Centres, Museum, Instrumentation (USIC) workshop, Student’s Guest House, etc.

The resources for laboratory also available as per the need of the programme. Cost estimate of the programme and the provisions :

a. Cost estimate: Approx. Rs. 2,388,302.75/-

(The cost estimate may vary depending upon the no. of students enrolled)

b. Provisions: Swami Vivekanand Subharti University Quality assurance mechanism and expected programme outcomes :

In accordance to the UGC Guidelines, the University has established an Internal Quality Assurance Cell, as per ordinance no. VI (1), dated 11.02.2009, to instill a momentum of quality consciousness amongst its all Institutions including Directorate of Distance Education, aiming for continuous improvement.

1. The cell holds various events regularly and maintain the documentation of the various programmes/activities leading to quality improvement.

2. The cell is responsible for incorporating various new changes/developments regarding up-gradation of learning material and spreading awareness of Quality Culture in the various institutions of the University.

3. The cell also prepares ‘Annual Quality Assurance Report (AQAR)’ as per the laid guidelines and parameters.

programme project report (ppr) for bachelor of commerce

Documents