School of Commerce& Management Studies Programme: B.Com Course Code:XCM201 First Year-Semester - I

Course: Business Laws

L T P C

4 -- -- 4 Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 To impart the basic knowledge of the business laws among the students.

2 To provide the student with an understanding of fundamental legal issue pertaining to the business world to enhance their ability to manage business effectively.

3 To understand the basic provisions of the Indian Contract Act.

4 To understand the basic provisions of Sales of goods act & Consumer Protection Act.

5 To understand the basic provisions of the Negotiable Instrument Act & the Indian Partnership Act.

6 To understand the basic provisions of the Information Technology Act, 2000.

Course Outcomes Domain

Level

CO1 Students will get acquainted with importance of business law in running the business.

Cognitive Understand,

Remembering &

Apply

CO2 Students will be familiar with the basic provisions of the Indian Contract Act.

Cognitive,

Psychomotor Understand, Apply

CO3 Students will be familiar with the basic provisions of Sales of goods act & Consumer Protection Act.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering &

Apply

CO4 Students will understand the basic provisions of the Negotiable Instrument Act & the Indian Partnership Act.

Cognitive,

Psychomotor Understand, Apply

CO5 Students will understand the basic provisions of the Information Technology Act, 2000.

Cognitive,

Psychomotor Understand, Apply,

Unit Number

Details Hours

1

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. Breach of Contract- meaning & remedies Void agreements- Discharge of contract –modes of discharge including breach and its remedies. Contingent contracts, Quasi – contracts, Contract of Indemnity and Guarantee, Contract of Agency, E- Contracts, E- commerce, E- transaction, E- trade

Formation and legal bindings – Agency, sub agents, ratification, revocation, effect of agency on contract with third person

12

2

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. Auction Sale Consumer protection act Definition & concept of consumer, remedies available to consumer, redressal mechanism

12

3

Companies Act: Company- Definition, meaning, features& types of companies. Incorporation of Company-memorandum of association, article of association and prospectus. Share Capital- types of share capital – increase/decrease of share capital -

12

buy back of shares. Corporate social responsibility Concept, need, implementation (obligation on part of company), Liability of company

4

Negotiable Instrument Act, 1881: Negotiable Instrument – meaning- characteristics- types- parties – holder & holder in due course. Negotiation and types of endorsement, Dishonor of negotiable instrument – noting & protesting, Liability of parties on Negotiable instrument Indian Partnership Act Nature, Definition, essentials of partnership firm, registration and dissolution of firm

12

5

The Information Technology Act 2000:Definitions under the Act, Digital signature, Electronic governance, Attribution, acknowledgement and dispatch of electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers, Penalties and adjudication, Appellate Tribunal, Offences

12

Total 60

Resources Recommended Books

1. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company,Lucknow. 2. Kuchhal M C, Business Laws, VikasPublishing House, NewDelhi 3. TulsianP.C.,Business Law ,Tata McGraw Hill, NewDelhi. 4. Sharma, J.P. and SunainaKanojia, Business Laws ,Ane Books Pvt. Ltd., NewDelhi. 5. Sharma, J.P. and SunainaKanojia, VyavsayikSanniyam, Delhi University HindiCell 6 Chadha P R Business Law,Galgotia Publishing Company, New Delhi 7. Maheshwari&Maheshwari, Business Law, National Publishing House, New Delhi.

Reference books 1. Corporate Law Advisor 2. Legal News & Views

Web References 1. www.vakilno.1.com

2. www.indiakanoon.com

3. www.sebi.gov.in

4. www.companylawonline.com

Journals 1. Management & Labour Studies 2. International Labour Review.

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School of Commerce & Management Studies Programme: B.Com

Course Code: XCM202 First Year-Semester - II

Course: Business Mathematics & Statistics

L T P C

4 01 -- 5

Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 The objective of this subject is to acquaint the students with the concepts of Mathematics.

2 This course aims at equipping student with a broad based knowledge of mathematics with Emphasis on business applications.

3 To have a thorough understanding of Mathematics of Finance.

4 To understand the basics of statistics.

5 To understand the application of statistical tools in business for decision making.

Course Outcomes : Domain Level

CO1 Understand the constant , linear and Quadratic function Cognitive Understand,

Remembering

CO2 Understand the Mathematics for Finance. Cognitive Understand,

Remembering

CO3 Understand the basics of statistics. Cognitive, Understand,

Apply

CO4 Understand to present data for decision making using

statistical tool.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering &

Apply

CO5 Understand the measure of central Tendency, Measure of

Dispersion & Index numbers

Cognitive,

Psychomotor

Understand,

Apply

Unit

Number

Details Hours

1

Functions (a) Constant Function, Linear and Quadratic Functions (b) Business and Economic Functions Such as Demand, Supply, Revenue, Cost, Average Cost and Profit Functions (c) Equilibrium Point (d) Break Even Analysis

12

2

Mathematics of Finance (a) Simple and Compound Interest (b) Annuities, its Present and Future Values (c) Sinking Fund (d) Depreciation of Assets

12

3

Introduction to Statistics (a) Meaning, Scope and Limitations of Statistics (b) Concepts Such as – Population, Sample, Variate, Attribute, Parameter, Statistic (c) Types of Data: Discrete and Continuous Data, Primary and Secondary Data

12

4

Presentation of Data (a) Frequency Distribution and Cumulative Frequency Distribution Tables

12

(b) Graphical Presentation of Frequency Distribution by Histogram, Frequency Polygon, Frequency Curve (c) Diagrammatic Representation using Multiple and Percentage Bar Diagrams

5

1 Measures of Central Tendency (a) Requirements of Good Average (b) Arithmetic Mean, Mode, Median, Deciles and Quartiles (c) Comparison of Mean, Mode and Median as Measures of Central Tendency 2 Measures of Dispersion (a) Range, Quartile Deviation and Mean Absolute Deviation (b) Standard Deviation (c) Coefficient of Variation 3 Index Numbers (a) Concepts of Index Numbers (b) Simple and Composite Price Index Numbers (c) Laspeyre’s, Paasche’s, Fisher’s, Marshall-Edgeworth’s and Dorbish-Bowley’s Index Numbers

12

Total 60

Resources

Recommended Books

Suggested Readings: 1. Practical Business Mathematics by S. A. Bari (New Literature Publishing

Company) 2. Business Mathematics by V. K. Kapoor (Sultan Chand And Sons) 3. Fundamentals of Statistics by S. C. Gupta (Himalaya Publishing House) 4. Basic Statistics by B. L. Agrawal (New Age International Publishers) 5. Statistical Methods by S. P. Gupta (Sultan Chand And Sons)

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School: Commerce and Management studies Programme: B.Com Year : First Year Semester - II Course: Banking and Financial Services Course Code: XCM203 Theory: 4 Hrs/Week Max. University Theory Examination:50 Marks Max. Time for Theory Exam.:3 Hrs Continuous Internal Assessment:50 Marks

Objectives

1. To understand the banking system of India and Roles and Responsibilities they carry in the economy

2. To understand the different types of banks and their functions 3. To understand the role of banking in mobilizing of savings.

Unit

Number Details Hours

1 Origin of banks - Banking Regulation Act, 1949 (Definition of Banking, Licensing, Opening of branches, Functions of Banks, Inspection) - Role of Banks and Economic Development - Central Banking and Role of RBI and their functions

12

2 Commercial Banks - Functions - Accepting Deposits - Lending of Funds, E - Banking –ATM Cards, Debit cards, Personal Identification Number - Online enquiry and update facility Electronic Fund Transfer-Electronic Clearing System.

12

3 Opening of an Account - Types of Deposit Account - Types of customers (Individuals, firms, Trusts, and Companies) - Importance of customer relations - Customer grievances and redressal - Ombudsman

12

4

Principles of lending - Types of Borrowings - Precautions to be taken by a banker. Negotiable Instruments - Promissory Note - Bills of Exchange, Cheque, Draft - Definitions, Features – Crossing - Endorsement - Material Alteration - Paying Banker - Rights and Duties - Statutory Protection - Dishonour of Cheques - Role of collecting banker.

12

5

Meaning and importance of financial services - Types of financial services – Financial Services and economic environment - Players in Financial Services Sector. Merchant Banking - Functions - Issue Management - Managing of new issues – Underwriting - Capital market - Stock Exchange - Role of SEBI. Leasing and Hire purchase - Concepts and features - Types of lease Accounts.

12

Total 60

Resources Recommended Books

Suggested Readings: 1. Banking Law, Theory and Practice - Sundaram and Varshney - Sultan Chand Co. 2. Banking and Financial Systems - B. Santhanam (Margham Publishers) 3. Banking Law, Theory and Practice - S.N. Maheswari - Kalyani Publication. 4. Indian Banking - Parameswaran - S. Chand and Co. 5. Banking Law, Theory and Practice -Tanon 6. Banking Law, Theory and Practice - Sherlaker&Sherlaker 7. Financial Services - M.Y. Khan 8. Financial Services - B. Santhanam 9. Law of Insurance - Dr. M.N. Mishra 10. Indian Financial System - H.P. Machiraju 11. A Review of current Banking Theory and Practice - S. K. Basu

School : Commerce and Management Studies Programme: B.Com Course Code: XCM204 First Year-Semester - II

Course: Income tax

L T P C

4 -- -- 4 Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 To learn the basic concept of Income tax.

2 To learn the Residential status and Income exempted from taxation.

3 To ascertain the Income under the different heads of Income.

4 To compute the total tax liability including the deductions under chapter VI A.

5 To learn the different concept under the tax management.

Course Outcomes Domain

Level

CO1 Students will understand the Basic concept of Income tax. Cognitive Understand,

Remembering & Apply

CO2 Student will understand the relation between Residential status and taxability of the firm.

Cognitive,

Psychomotor Understand, Apply

CO3 Students will be able to ascertain the Income under various heads. Cognitive,

Psychomotor &

Affective

Understand,

Remembering & Apply

CO4 Students will be able to compute total tax liability and will also be familiar with the benefits of deductions under chapter VI A

Cognitive,

Psychomotor Understand, Apply

CO5 Students will learn the concept of Tax management. Cognitive,

Psychomotor Understand, Apply,

Unit Number

Details Hours

1

Basic Concepts: Income, agricultural Income, casual income, assessment year, previous year, gross total income, total income, person, Tax evasion, avoidance, And tax planning.

12

2

Basis of Charge: Scope of total income, residence and tax liability, income which does not form part of total income 12

3

Heads of Income: Salaries: Income from house property; Profit and gains of Business or profession, including provisions relating to specific business; Capital gains; Income from other sources.

12

4

Computation of Tax Liability: Computation of total income and tax liability of an individual, Aggregation of income; Set-off and carry forward of losses; Deduction from gross total income 12

5

Tax Management: Tax deduction at source; Advance payment of tax; Assessment procedures; Tax planning for individuals. Filing of Return; Best judgment Assessment; PAN. Tax Administration: Authorities, appeals, penalties

12

Total 60

Resources Recommended Books

1. Singhanai V.K. Students' Guide to Income Tax, Taxman, Delhi. 2. Prasad, Bhagwati: Income Tax Law & Practice; Wiley Publication, New Delhi. 4. DinkerPagare: Income Tax Law and practice; Sultan Chand & Sons, New Delhi. 5. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications,

New Delhi.

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Prepared By: Checked By: Approved By: Ms. Prajakta Lokhande Dr. Ruchi Sharma Dr. Sanjay Jerath

School of Commerce & Management Studies Programme: B.Com.

Course Code: XBB212 First Year-Semester - II

Course: Computer Application

L T P C

-- -- 2 2

Max. Time for Practical Exam : 1.5 Hrs. Max. University Practical Examination:25 Marks

Term Work: 25

Objectives

1 The objective of this subject is to acquaint the students with the concepts of Computer.

2 Be familiar with the basics of Internet Technology and its usage.

3 To make students understand the fundamental concept of ERP and working of different modules in

ERP.

4 This is a basic paper Business Administration students to familiarize with computer and its

application in the relevant fields and exposes them to other related paper of IT.

5 Provides hands-on use of Microsoft Office application word, excel and power point.

Course Outcomes : Domain Level

CO1

Understand the meaning and basic components of

a computer system, define and distinguish Hardware

and Software components of computer system. Cognitive

Understand,

Remembering

CO2 Able to understand term internet and various application

of Internet. Cognitive Understand,

Remembering

CO3 Helps understand IT terms and their role in Internet

functioning. Cognitive, Understand, Apply

CO4

Upon completion, students will be able to examine

systematically the planning mechanisms in an enterprise,

and identify all components in an ERP system and the

relationships among the components.

Cognitive,

Psychomotor

& Affective

Understand,

Remembering & Apply

CO5 Result in Ms- Office application, Knowledge and skill. Cognitive,

Psychomotor Understand, Apply

Unit Number Description Hours

1

Basic Concepts: Characteristics of a Computer; Advantages of Computers;

Limitation of Computers; Types of Computers; Applications of computers,

History and Generations of Computer. Hardware, Firmware, Liveware; Software;

System Software: Operating system, Translators, interpreter, compiler; Overview

of operating system, function of operating system; Application software: General

Purpose Packaged Software and tailor made software., Networking concepts.

6

Internet: Meaning of Internet; Growth of internet, Owner of Internet, Anatomy 5

Prepared By: Checked By: Approved By: Ms. Prajakta Lokhande Dr. Ruchi Sharma Dr. Sanjay Jerath

2 of Internet, Net Etiquette ; World Wide Web; Internet Protocols, Usage of

Internet to society, Search Engines.

Trends in IT –Data Warehousing, Knowledge Management, e-Commerce, e-

Learning, eBusiness and e-Governance.

3

Enterprise Resource Planning – Concept, History, ERP Packages, Advantages

and Limitations.

IT Enabled Services (ITES) – Processes, Outsourcing Function, Call Centers;

BPO‘s: Captive BPO‘s (GE and Dell) and Third Party BPO‘s (Infosys BPO,

Wipro BPO, Mphasis, Progeon, WNS, Daksh and EXL etc); KPO‘s: Processes

and Domain Expertise.

5

4

MS-Office (MS-Word, MS-Excel, MS-PowerPoint)

Word Processing Basics: Opening and Closing & saving documents, Text

creation and Manipulation, Formatting of text, Editing Text, Spell check,

Header/Footer, Page/Section Break, Page Setup & Printing of word document,

Working with Table, Mail-Merge, Hands on Practice on creation of official

letters, reports etc.

Basics of Spreadsheet: Manipulation of cells, Formulas and Functions, Editing

of Spread Sheet, printing of Spread Sheet, Sorting, Filters, Subtotal, Pivot Table,

hands-on practice on preparation of salary sheet, official data sheet etc.

7

5

Basics of Presentation Software: Creating Presentation, Preparation and

Presentation of Slides, Slide Show, Taking printouts of presentation / handouts.

Lab Assignments of MS-Word, MS-Excel and MS-Powerpoint

7

30

Resources

Recommended Books

1. Sanjay Saxena, A First Course in Computers, Vikas Publishing House, New Delhi

2. Pradeep K. Sinha and Preeti Sinha, Computer Fundamentals, BPB, Publication.

3. E-Commerce- Parag Dewan (Excel Books)

4. World Wide Web –design with HTML –C Xavier

5. Computer Application in Management –Nirupma Pathak

6. BPO’ Processes & Challenges By Harsh Bharghav & Deepak Kumar,

7. IT Enabled Retailing by k. Suresh,

8. IT Strategies for Business- Farha Kulkarni

9. Microsoft Office-2000 Complete- BPB Publication.

Term Work:

Term Work assessment shall be conducted for the Project, Tutorials and Seminar. Term work is continuous

assessment based on work done, submission of work in the form of report/journal, timely completion, attendance,

and understanding. It should be assessed by subject teacher of the institute. At the end of the semester, the final

grade for a Term Work shall be assigned based on the performance of the student and is to be submitted to the

University.

Prepared By: Checked By: Approved By: Ms. Prajakta Lokhande Dr. Ruchi Sharma Dr. Sanjay Jerath

Practical/Oral/Presentation:

Practical/Oral/Presentation shall be conducted and assessed jointly by internal and external examiners. The

performance in the Practical/Oral/Presentation examination shall be assessed by at least a pair of examiners

appointed as examiners by the University. The examiners will prepare the mark/grade sheet in the format as

specified by the University, authenticate and seal it. Sealed envelope shall be submitted to the head of the

department or authorized person.

School: Commerce and Management studies

Programme: BCOM

Year : First Year Semester - I Course: Environment Science Course Code: XEV101 Theory: 2Hrs/Week Max. University Examination:50 Marks Max. Time for Theory Exam.:1 ½ Hrs

Objectives :

1 To get adequate attention for study of environment in our academic programmes.

2 To study Destruction of habitats, over-use of energy resources and environmental pollution

which are responsible for the loss of a large number of life-forms.

3 To conserve them in ex-situ and in-situ situations

4 To study biodiversity which provides various resources for people

5 To develop sustainable development practices.

Unit

Number Details Hours

1

Multidisciplinary nature of environmental studies.

Definition, scope and importance.

Need for public awareness.

2 L

2

Natural Resources

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, conflicts over water, dams-benefits and problems.

c) Mineral resources: Use and exploitation, environmental effects of extracting

and using mineral resources, case studies.

d) Food resources: World food problems, changes caused by agriculture and

overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water

logging, salinity, case studies.

e) 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.

• Equitable use of resources for sustainable lifestyles.

8 L

3

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

d. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

6 L

4 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 nation

• Hot-sports of biodiversity.

• Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts.

• Endangered and endemic species of India

• Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

8 L

5

Environmental Pollution

Definition

• Cause, effects and control measures of :-

a. Air pollution

b. Water pollution

c. Soil pollution

d. Marine pollution

e. Noise pollution

f. Thermal pollution

g. Nuclear hazards

• Solid waste Management : Causes, effects and control measures of urban and

industrial wastes.

• Role of an individual in prevention of pollution.

• Pollution case studies.

• Diaster management : floods, earthquake, cyclone and landslides.

8 L

6

Social Issues and the Environment

• From Unsustainable to Sustainable development

• Urban problems related to energy

• Water conservation, rain water harvesting, watershed management

• Resettlement and rahabilitation of people; its problems and concerns. Case

Studies

• Environmental ethics: Issues and possible solutions.

• Climate change, global warming, acid rain, ozone layer depletion, nuclear

accidents and holocaust. Case Studies.

• Wasteland reclamation.

• Consumerism and waste products.

• Environment Protection Act.

• Air (Prevention and Control of Pollution) Act.

• Water (Prevention and control of Pollution) Act

• Wildlife Protection Act

• Forest Conservation Act

• Issues involved in enforcement of environmental legislation.

• Public awareness.

7 L

7

Social Issues and the Environment

• Population growth, variation among nations.

• Population explosion – Family Welfare Programme.

• Environment and human health.

• Human Rights.

• Value Education.

• HIV/AIDS.

• Women and Child Welfare.

• Role of Information Technology in Environment and human health.

• Case Studies.

6l

8

Field work

• Visit to a local area to document environmental

assetsriver/forest/grassland/hill/mountain

• Visit to a local polluted site-Urban/Rural/Industrial/Agricultural

• Study of common plants, insects, birds.

• Study of simple ecosystems-pond, river, hill slopes, etc.

(Field

work

Equal

to 5 L

hours)

Total 50 L

Notes, If any

1 Credit System : The course will be awarded 4 credits.

2 Exam Pattern : In case of awarding the marks, the question paper should

carry 100 marks

3 The structure of the question paper being :

Part-A, Short answer pattern - 25 marks

Part-B, Essay type with inbuilt choice - 50 marks

Part-C, Field Work - 25 marks

Resources Recommended Books

1. Trivedi R. K. and P.K. Goel, Introduction to air pollution, Techno-Science

Publication (TB)

2 Townsend C., Harper J, and Michael Begon, Essentials of Ecology, Blackwell

Science (TB)

3. Mhaskar A.K., Matter Hazardous, Techno-Science Publication (TB)

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

5. Clark R.S., Marine Pollution, Clanderson Press Oxford (TB)

6. Mhaskar A.K., Matter Hazardous, Techno-Science Publication

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

Reference Books

1 Trivedi R.K., Handbook of Environmental Laws, Rules Guidelines,

Compliances and Stadards, Vol I and II, Enviro Media (R)

2 Odum, E.P. 1971. Fundamentals of Ecology. W.B. Saunders Co. USA, 574p

3. Rao M N. & Datta, A.K. 1987. Waste Water treatment. Oxford & IBH Publ. Co.

Pvt. Ltd. 345p.

4 Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.

5) Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd.,

Ahmedabad – 380 013, India, Email:mapin@icenet.net (R)

6) Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480p

Journals

1. Journal of Environmental Sciences is an international peer-reviewed journal established in 1989 2.Nanomaterial Interactions With Natural Systems 3. International solar Energy Society 4.Journal of Environmental Sciences 5. Scholarly articles for journals of environmental science