sgt university budhera, gurgaon

1

SGT University Budhera,

Gurgaon

SYLLABI & SCHEME OF EXAMINATION

Of

BACHELOR OF COMMERCE

For

1st to 6th Semester

2013-17

2

ORDINANCE OF

BACHELOR OF

COMMERCE (B.Com)

3

Course Code : 0602 1. Duration of the Course (I) The duration of the B.Com Course shall be of three academic years. Each year shall be divided

into two semesters. Thus, the course shall comprise of 6 semesters. (II) A candidate can complete B.Com within a maximum period of 5 years. 2. Eligibility for Admission Admission to the First Semester of the Bachelor of Commerce course will be opened to

candidates who have passed:

(I) Senior Secondary Examination (10+2) with 40% marks in aggregate from a recognized Board of School Education from any stream with Economics, Mathematics, Commerce as one of the subjects.

(II) An equivalent examination from the education Board in India and from abroad. (III) In case of SC/ST, the applicant should have secured 35% marks.

3. Admission Schedule and Receipt of Fees

The admission schedule along with last date for the receipt of admission form and fees shall be fixed by the vice-chancellor from time to time.

4 Eligibility For Appearing in Ist Semester Examination The Ist Semester’s Examination shall be open to a regular student who;

(a) bears a good moral character (b) has been on the rolls of the College during the first semester; (c) has attended not less than 75% of the lectures in the semester.

5. Eligibility For Appearing in 2nd to 6th Semester Examination 2nd to 6th semesters examinations shall be open to a regular student who:- (I) bears a good moral character.

(II) has attended not less than 75% of lectures in the respective semester; (III) has been on rolls of the College during the semester preceding the respective semester

examinations;

6. Criteria for Promotion to Higher Semester A candidate shall be promoted to next semester automatically without any condition or

there is some legitimate reason to retain in the class. 7. The medium of the instruction and the examination The medium of the instruction and the examination shall be English only. 8. Pass Percentage The minimum percentage of marks to pass the examination in each semester will be:

(I) 35% in each written paper and internal assessment Jointly; (II) 35% in external and internal evaluation in case of Training Report; (III) 35% in Viva-Voce Examination; (IV) 35% in the aggregate in each semester examination.

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9. Scheme of Examination

(I) The last date for receipt of Examination forms and fees shall be fixed by the Vice Chancellor from time to time.

(II) The examination for the Ist, 3rd, and 5th, semesters shall ordinarily be held in the month of December and of the 2nd, 4th, and 6th semesters in the month of May or on such dates as may be fixed by the Vice-Chancellor

(III) The supplementary examinations for the first, third, and fifth semester’s examination will be held along with their regular first, third and fifth semester’s examinations in December and second, and fourth semesters examinations will be held along with regular second, and fourth semester’s examinations which will be held ordinarily during the months of May. However, the reappear examination for 6th semester may be held in the month of December along with odd semester examinations. A candidate on the rolls of Faculty or an ex-student shall submit his / her application for admission to an examination on the prescribed form with the requisite certificate duly countersigned by the dean, commerce and management or a senior member of the teaching staff nominated by him / her.

(IV) The dean of the faculty shall forward to the Controller of Examinations, at least two weeks before the commencement of the examinations of each semester, a list of the students who have satisfied the requirement of rules and are eligible to appear in the examinations.

(V) Each candidate shall be examined in the subject(s) as laid down in the syllabi prescribed by the Academic Council from time to time.

(VI) The examiner will set the question paper as per the criteria laid down in the scheme of examination for the concerned programmes.

10. Internal Assessment (i) 25% marks in each written paper, excluding Training Report, Project Report and Viva-Voce, shall

be assigned for Internal Assessment. This internal assessment will be done in different course

(a) 5 Marks be allotted for attendance, (01 mark if the attendance is 76%-80%, 02 marks if the attendance is 81-85%,03 marks if the attendance is 86-90%, 04 marks if the attendance is 91-95% and 05 marks if the attendance is 96-100%.

(b) 10 Marks will be allotted for two mid semester test. In each course, there will be two mid-semester test which would be arranged by the concerned faculty.

(c) 05 marks for Seminar Presentation and (d) 05 marks for Assignment.

(II) The internal assessment awards of a re-appear student in any semester examination be carried

forward to the next examination of the same semester provided that the candidate has obtained

the pass marks in the internal assessment.

(III) The concerned teacher shall preserve records on the basis of which th internal assessment

awards have been awarded and shall make the same available to the controller of examinations

whenever required.

(IV) The Principal/Head/ Director of the college/Department/Institute shall foeward the internal

assessment to the Controller of the Examinations, at least two weeks before the commencement

of the examinations of each semester.

(V) The internal assessment / trainingreport/ project report/practical/viva voice award of a candidate

who fails in any semester/paper (s) shall be carried forward to the next examination(s).

11. Project Work

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(I) The Project work wherever specified, shall be pursued by student under the supervision of one internal supervisor to be appointed by the Dean of the Faculty from among the Faculty Members handling the various BBA courses. It shall be evaluated jointly by the Internal Supervisor and the External Examiner. The External Examiner shall be appointed by the University.

(II) For this purpose the candidate shall submit two copies of the Project Report to the Head of

theFaculty at least fifteen days before the date of commencement of the end term examination. 12. Viva-voce The Viva- Voce Examinations will be based on the courses prescribed in the respective

semesters. These shall be conducted by a Board of Examiners to be appointed by the University. Each of such Board shall be comprised of Head of the Faculty or his nominee and one external experts, preferably be from the corporate world.

13. Practical examination The practical examinations of the courses relating to IT / Computer wherever specified shall be

conducted by the following Board of Examiners: (I) One Internal faculty to be nominated by Dean of the Faculty (II) One External Examiner to be nominated by Vice- Chancellor/Nominee on the

recommendation of the chairman, Board of studies concerned. (III) A candidate who fails to obtain pass marks in practical shall be allowed to reappear

before the Board of Examiner. 14. Evaluation of Answer Books The answer books will be examined by the internal/ external examiner.

15. Declaration of Result (I) As soon as possible, after the termination of the semester examination, Controller of

Examinations shall publish a list of the candidates who have passed the semester examination

(II) . A candidate whose result is declared late without any fault on his/her part may attend classes for the next higher semester provisionally at his /her own risk and responsibility, subject to his /her passing the concerned semester examination. In case, a candidate fails to pass the concerned semester examination, his/her attendance/internal assessment in the next higher semester in which he / she was allowed to attend classes provisionally will stand cancelled.

(III) The practical examination of Computer Paper shall be conducted jointly by the internal and external examiners.

(IV) The list of successful candidates after the 6th semester examination shall be arranged, as under in four divisions on the basis of the aggregate marks obtained in his / her Bachelor’s Degree of B.Com (Pass) (a) those who obtain 75% or more marks First Division with distinction (b) those who obtain 60% or more marks First Division but less than 75% (b) those who obtain 50% or more marks Second Division but less than 60% (c) Those who obtained less than 50% Third Division(s)

16. Other Provision

(I) Nothing in the Ordinance shall debar the University from amending the ordinance and the same shall be applicable to all the students whether old or new.

(II) Any other provision not contained in the ordinance shall be governed by the rules and regulations framed by the university from time to time.

(III) The programme listed in clause 1 of this ordinance will be governed by the respective scheme of examination.

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SCHEME

OF

EXAMINATION

7

B.Com. (PASS)

COURSE CODE: 602 1st SEMESTER

2nd SEMESTER

3rd SEMESTER

Paper

Code Name of the Paper

Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0602101 Business Management 75 25 100/5 3 hrs

0602102 Financial Accounting 75 25 100/5 3 hrs

0602103 Business Mathematics 75 25 100/5 3 hrs

0602104 Business Economics 75 25 100/5 3 hrs

0602105 Business Communication 75 25 100/5 3 hrs

0602106 Basics of computers 50 50 100/5 3 hrs

Total 600/30

Paper


Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0602201 Business Management 75 25 100/5 3 hrs

0602202 Financial Accounting 75 25 100/5 3 hrs

0602203 Business Mathematics 75 25 100/5 3 hrs

0602204 Business Economics 75 25 100/5 3 hrs

0602205 Business Law 75 25 100/5 3 hrs

0602206 Computer Fundamentals 50 50 100/5 3 hrs

Total 600/30

Paper

Code

Name of the Paper Theory

Marks

Internal

Assessment/

Practical

Total

Marks/

Credits

Time

0602301 Business Finance 75 25 100/5 3 hrs

0602302 Corporate Accounting 75 25 100/5 3 hrs

0602303 Business Statistics 75 25 100/5 3 hrs

0602304 Macro Economics 75 25 100/5 3 hrs

0602305 Presentation Skills ( Workshop & Project) 75 25 100/5 3 hrs

One Optional Paper Out of the Following

0602306 Computer-Application of Information

Technology And Business

50 Practical-50 100/5 3 hrs

0602307 Human Resource Management 75 25 100/5 3 hrs

0602308 Production Management 75 25 100/5 3 hrs

0602309 Fundamental of Insurance 75 25 100/5 3 hrs

Total (05 Compulsory + 01 Optional) 600/30

Qualifying Paper

0602310 Environmental Studies 100 3 hrs

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4th SEMESTER

5th SEMESTER

6th SEMESTER

Paper


Theory

Marks

Internal

Assessment

Total

Marks/Credits Time

0602401 Financial Management 75 25 100/5 3 hrs

0602402 Corporate Accounting 75 25 100/5 3 hrs

0602403 Business Statistics 75 25 100/5 3 hrs

0602404 Marketing Management 75 25 100/5 3 hrs

0602405 Business Regulatory Framework 75 25 100/5 3 hrs

0602406 Basics of Retailing 75 25 100/5 3 hrs

Total

600/30

Paper

Code


Marks

Internal

Assessment/

Practical

Total

Marks\

Credits

Time

0602501 Income Tax 75 25 100/5 3 hrs

0602502 Cost Accounting 75 25 100/5 3 hrs

0602503 Economic Development Policies In India 75 25 100/5 3 hrs

0602504 Auditing and Secretarial Practices 75 25 100/5 3 hrs

0602505 Entrepreneurship Development 75 25 100/5 3 hrs


0602506 Banking and Financial Systems In India 75 25 100/5 3 hrs

0602507 Investment Management 75 25 100/5 3 hrs

0602508 Project Work 100/5


Paper

Code


Marks

Internal

Assessment/

Practical

Total

Marks/

Credits

Time

0602601 Indirect Taxes 75 25 100/5 3 hrs

0602602 Management Accounting 75 25 100/5 3 hrs

0602603 Human Resource Development 75 25 100/5 3 hrs

0602604 Computer Networking and Internet 75 25 100/5 3 hrs

0602605 Presentation Skills ( Workshop & Project) 75 25 100/5 3 hrs


0602606 Corporate Tax Planning 50 Practical-50 100/5 3 hrs

0602607 Advertisement and Salesmanship 75 25 100/5 3 hrs

0602608 E- Commerce 75 25 100/5 3 hrs


9

SYLLABUS

10

B.Com(Pass) – 1st Semester

Business Management (THEORY)

Paper Code - 0602101

Total Marks : 100

Theory Marks: 75

Internal Assessment: 25

Time : 03 hrs.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be

compulsory covering all the units and shall carry 8 short questions. 7 questions will be of 2 marks each and 1

question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will be set from

each unit out of which the candidate shall be required to attempt four questions, selecting one question from each

unit. Each question shall carry 15 marks.

Unit-I

Management: Introduction, concept, Nature, Process and Significance; Functions of Management; Management V/s

Administration; Managerial Roles and Skills; Levels of Management.

Unit-II

Planning: concept, types, and process; Decision Making: concept and Process, Management by objectives, corporate

planning and strategic formulation; Organizing: concept, nature, process and significance; centralization and

Decentralization; Departmentation; Firms of organizing structure.

Unit-III

Staffing: Concept, Nature and Importance of Staffing; Motivation, Nature and Importance of Motivation, Types of

Motivation; Leadership, Meaning and Importance, Traits of a leader.

Unit-IV

Controlling: Nature and Scope of Control, Types of Control, Process of Controlling, Controlling Techniques,

Effective Control System.

Books Recommended:

1. Druker. Peter F. Management Challenges for the 21st century. New Delhi: Butter worth Heinemann.

2. Koontz, Harold, Weihrich Heinz and Cyril O’Donnell: Essential of Management. New Delhi: Tata

McGraw Hill.

3. Parsad, L. M. Principles and Practice of Management. New Delhi: Sultan Chand.

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FINANCIAL ACCOUNTING


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit-I

Introduction: Meaning, Objectives, Process, Limitations and Basic Terms of Accounting; Generally Accepted

Accounting Principles; Journalizing, Posting and Preparation of trial balance.

Unit-II

Capital and Revenue Items; Reserves and Provisions; Depreciation: Meaning, Causes, Accounting Procedure;

Methods of Computing depreciation, Straight line method and Diminishing balance method, Change of method.

Unit-III

Final Accounts with adjustments; Rectification of errors.

Unit-IV

Accounting for Non-Profit organizations; Accounts from incomplete records.

Books Recommended:

1. Gupta R.L. andRadha Swami M., Financial Accounting, Sultan Chand and Sons., New Delhi.

2. Monga J.R., AhujaGirish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,

Noida.

3. Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company, New Delhi.

4. Goel, D.K., Financial Accounting, Arya Publications, New Delhi.

12

B.Com (Pass) – 1st Semester

BUSINESS MATHEMATICS


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit –I

Algebra of Matrices, Business Applications of Matrices, System of Linear Equations, Leontief Input-Output Model,

Unit –II

Differentiation of Standard Algebraic Functions and Business Applications.

Unit-III

Sequence and series, Index and Logarithms, Time value of money.

Unit-IV

Set theories, Permutation and Combination.

Books Recommended:

1. Allen B.G.D: Basic Mathematics; Macmillan, New Delhi.

2. Volra. N. D. Quantitative Techniques in Management, Tata McGraw Hill, New Delhi.

3. Kapoor V.K. Business Mathematics: Sultan chand and sons, New Delhi.

13


Business Economics

Paper Code: 0602104

Total Marks :100

Theory Marks: 75

Internal Assessment : 25

Time (in hours): 03

Objective: The main objective of this paper is to create an understanding of the relevant concepts and

analytical tools of economic theory among the students. After completing the course structure, the students

are expected to develop an economic way of thinking so that they are enabled to apply the economic concepts

and tools in managerial decision-making. It is also the objective of the course to involve the students in

project work to link theory with actual experience.

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory

covering all the units and shall carry 8 short questions.Seven questions will be of 2 marks each and one question of 1

mark.Rest of the eight questions will be set from all the four units. Two questions will be set from each unit out of

which the candidate shall be required to attempt four questions, selecting one question from each unit. Each

question shall carry 15 marks.

Unit- 1

Introduction toEconomics: Principles of Economics; Problem of Scarcity, Introduction to Microeconomics and

Macroeconomics, Positive and Normative Economics, Theory of the Firm;

Theory of demand:Cardinal Approach of Utility and Consumer Equilibrium, Ordinal approach of utility and

Consumer Equilibrium

Theory of Supply; Market Equilibrium

Unit- 2

Elasticity of demand and Supply: Concept; Types: Price Elasticity, Income Elasticity, Cross-Elasticity; Methods

and Estimation: Total Outlay Method, Point Method, Expenditure Method.

Theory of Production function: Production with one variable input, Total, Average and Marginal Product, Law of

Diminishing Marginal Returns, Production function with two variable inputs: Isoquants, marginal rate of Technical

Substitution, Law of Returns to Scale.

Unit- 3

Market Structure: Features of Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly; Product

Pricing under various market structures, i.e. Perfect Competition, Monopoly, Monopolistic Competition and

Oligopoly; Comparison among various Market Structures.

Unit- 4

Theory of Revenue: Concept of Total, Average and Marginal Revenue; Nature of Revenue Curves in Various

Markets and their Curves; Relationship between Average and Marginal Revenue Curves in different Market

Situations

Theory of Cost: Short-run Total, Average and Marginal Cost Curves, Geometry (Shape) of Short-Run Cost Curves

with Their Relationships, Long-Run Average and Marginal Cost Curves, Derivations and their Shapes.

Project work is to be done after each topic that is taught. Projects should involve teamwork. However, there

is a tendency for a minority of students to do the work and the majority of the students to avoid doing any

work and merely add their names to get credit. It is possible to overcome this by assigning specific

responsibilities.

Books Recommended:

1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: Managerial Economics, Pearson Education, Delhi.

2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Today’s Decision Makers,

Pearson Education, Delhi.

3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson,Delhi.

4. Pindyck, Robert S., Daniel L. Rubinfield and Prem L. Mehta: Microeconomics, Pearson, Delhi.

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5. Dr. Raj Kumar, Prof. Kuldeep Gupta, Business Economics, UDH Publishing and Distributors P(Ltd.), New

Delhi.

6. R.K Lekhi, Business Economics, Kalyani Publishers.

7. V.G.Mankar, Business Economics, Himalaya Publishing House.

8. H.L.Ahuja, Business Economics, S. Chand.

15


BUSINESS COMMUNICATION


Total Marks : 100

Theory Marks: 75


Time : 03 hrs.






Unit I

Basics of Communication – Seven C’s of Effective Communication, Nature and Process of Communication,

Communication Networks, Barriers to Communication.

Unit II

Letter Writing, E-mail Writing, Memos, Notice, Agenda, Minutes of Meeting, Report Writing.

Unit III

E-Correspondence, Viewing and Reviewing of Books, Forms of Writing (C.V, Job Application).

Unit IV

Applied Grammar – Structure of Sentences, Enlargement of Vocabs, Antonym & Synonyms, Homophones ,Writing

Bibliography/Citations/References, Brochures ,Presentations.

Spoken English, Presentation of Plans, Speech, Preparation, Mode of Delivery, Presentation, Addressing the

Audience, Oral Talking, Recording of Minutes of Meetings, Issuing Notices.

Books Recommended:

1. Murphy, Herta A., Herbert W. Hildebrandj and Jane P. Thomas, Effective Business Communication, Tata

McGraw Hill, New Delhi.

2. KoneraArun, Professional Communication, Tata McGraw Hill, New Delhi.

3. McGrath, E. H., Basic Managerial Skills for All,PHI, New Delhi.

4. Meenakshi Raman and Parkash Singh, Business Communication, Oxford University Press, New Delhi.

16


Basics of Computers (Theory)


Total Marks : 100

Theory Marks: 50


Time : 03 hrs.


compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight questions

will be set from all the four units. Two questions will be set from each unit out of which the candidate shall be

required to attempt four questions, selecting one question from each unit. Each question shall carry 10 marks.

Unit I

Definition of Computers, Block diagram of Computer, Main Components of a Computer, Classifications of

Computers, Usage of Computers in Healthcare, Desktop Publishing, Businesses, Education, Audio-Video or

Graphics Processing, Engineering and Manufacturing, Office Automation etc.

Unit II

Input Devices: Mouse, Keyboard, Light Pen, Track Ball, Joystick, MICR, Optical Mark Reader, Optical Character

Reader, Scanner, Mike, Web Camera, Bar Code Reader, Touch Screen, Output Devices: Soft copy devices: CRT,

LCD, LED, TFT Monitors, Speakers, Display Boards. Hard Copy Output Devices like Dot-Matrix, Inkjet, Laser

Printers, Central Processing Unit, - Microprocessors, Computer Memory, Primary Memory and Secondary Memory,

ROM, RAM, Secondary Storage Devices, Hard Drives, USB, Removable Storage and Modem etc.

Unit III

Introduction to Computer Software, Machine Language and High Level Languages, Application Software,

Computer Program, Operating Systems, Computer Virus, Computer Security, Firewalls, Antivirus, Binary, Octal

and Hexadecimal Number Systems, Algorithm and Flowcharts, Database and its Applications, Overview of

Microsoft Office 2007 - MS WORD 2007, MS EXCEL 2007 and MS POWERPOINT 2007.

Unit IV

Introduction to Network of Computers, Types of Networks, LAN, WAN, MAN, Intra-net and Internet, Internet

Applications, World Wide Web, E-mail, Browsing and Searching, Search Engines, Multimedia Applications.

Books Recommended:

1. Leon, Alexis. Introduction to Information Systems. New Delhi: Tata McGraw-Hill.

2. Gill, Nasib Singh. Computing Fundamentals and programming in C. New Delhi: Khanna

Publications, 2012.

3. Sharma, A.K. Fundamentals of Computer and Programming in C Language. New Delhi: Dhanpat

Rai, 2010.

4. Peter Norton. Introduction to Computers. New Delhi: McGraw-Hill, 2010.

5. Dixit, J.B. Fundamentals of Computer and Programming in C Language. University Science Press,

2010.

6. Sinha, Pradeep K. and PritiSinha. Computer Fundamentals. New Delhi: BPB Publications, 2013

17

B.Com (Pass) - 2nd Semester

Business Management

Paper code- 0602201

Total Marks : 100

Theory Marks : 75


Time (In hours) : 03


compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and 1




Unit-1

Changing paradigm of management—Contingency and contemporary Approach to Management—Contributions of

Drucker, Porter, Senge, Prahalad, Hammer and Tom Peters; Management of strategic Change, Knowledge

Management, Learning Organization.

Unit -2

Corporate strategy—Environmental Analysis and Diagnosis, Formulation of Strategic Plan; Decision-making—

concept and significance; Types of Managerial decision-making—Rational and administrative decision-making,

Information Technology and decision-making; Decision Support System.

Unit 3

Organizational design and structure; Contemporary Organizational formats—Project, Matrix and Networking

organizations; virtual organizations and adaptive organizations, Problems of downsizing and smartsizing.

Unit 4 Management in Action: Motivation—concept and theories: Maslow, Herzberg, McGregor and Ouchi; Leadership—

concept and theories: Leadership continuum, Managerial grid, Situational leadership, Transactional and

transformational leadership, Charismatic and visionary leadership; Communication—formal and informal networks,

Barriers and Principles.

Project work:

1. Study of organization structure of any of the two companies in the neighbourhood—Hero-Honda, Maruti,

Delhi Metro, DLF, Infosys, Flipkart, Snapdeal etc.with national and international footprints.

2. Study of leadership styles and strides of Business leaders –Established leaders like Munjals, Khattar,

Ambanies, Narayanmurthi, etc. and promoters of start ups.

Books Recommended:

1. Koontz & Weihrich: Essentials of Management. McGraw Hill

2. C.B. Gupta: Business Organization and Management. Mayur paperbacks.

3. Stoner, Freeman and Gilbert: Management, Prentice Hall.

4. Rao and Narayan; Principles and Practice of Management.

18

B.Com(Pass) - 2nd Semester

Financial Accounting

Paper code- 0602202

Total Marks : 100

Theory Marks : 75








OBJECTIVE

The objective of this paper is to guide students to acquire conceptual & working knowledge of financial

accounting, to make the students familiar with generally accepted accounting principles of financial

accounting and their applications in business organisations and to impart practical skills for recording

specific kinds of business transactions.

LEVEL Of KNOWLEDGE: Working Knowledge with practical experience

UNIT – 1

Branch Accounting (Excluding consolidation and Foreign Branches); Inland branches – Only dependent branches

Concept of dependent branches; Acounting aspects; ascertainment of profit by Debtor method and Stock & Debtor

method; branch final accounts system. Instalment payment system for purchases – Concept of financing of

equipment / capital item purchases and payments through equated monthly instalments (EMI)

UNIT – 2

Accounting for partnership Firms – Introduction to the concept of partnership with specific reference to accounting

entries on inclusion & exclusion of partners (Admission & Retirement of partners). Finalisation of accounts of a

partnership firm with specific reference to distribution of profits / losses amongst partners under different situations

and with reference to various terms of partnership agreement / deed.

UNIT – 3

Introduction to Accounting Standards issued by Institute of Chartered Accountants of India and reference to

International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB).

Introduction to following Accounting Standards issued by the Institute of Chartered Accountants of India:

AS 1 – Disclosure of Accounting Policies;

AS 2 – Valuation of Inventories;

AS 3 – Cash Flow Statements ;

AS 6 – Depreciation Accounting;

AS 9 – Revenue Recognition

UNIT – 4 Financial Reporting in case of Companies; Preparation of Financial Statements as per Schedule VI, with special

reference to Companies Act 2013; Application of AS – 1,2,3,6 & 9 for preparation of Financial Statements.

Reference Material

1. Financial Accounting by R.L. Gupta & M. Radhaswamy Publisher Sultan Chand & Sons, New Delhi

2. Financial Accounting: Concepts and Applications by J.R. Monga Publisher Mayur Paper Backs, New Delhi

3. Advanced Accounts by M.C. Shukla, T.S.Grewal and S.C. Gupta Publisher S.Chand & Company, New Delhi

4. Financial Accounting by P.C.Tulsian Publisher Tata Mc Graw Hill, New Delhi

5. Financial Accounting by D.K.Goel Publisher Arya Publications, New Delhi

6. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New

Delhi.

19


Business Mathematics

Paper Code- 06020203

Total Marks : 100

Theory Marks : 75








The objective is to make students familiarize with the application of mathematics in business and

economics situations. Exposure to pure mathematics in a particular topic should be restricted to

what is required for understanding the application of that topic. No question should be asked on

pure mathematics. All questions should be based on application part only.

Unit I

Matrices and Determinants : Business application of Matrix addition, subtraction and multiplication.

Application of determinants in solving system of linear equations (using Cramer’s rule only).

25%

Unit II

Integration : Fundamental formulae. Consumers’ Surplus, Producers Surplus – meaning, calculation with

the help of integration technique. Application of integration to cost, revenue and profit functions.

25%

Unit III

Mathematics of Finance : Different types of interest rates – nominal, simple, compound,effective, floating,

fixed (theory with appropriate examples). Annuity – meaning, types (ordinary annuity, annuity due).

Amount and present value of both the annuities – calculation (with the help of table only), Problems based

on EMI.

30%

Unit IV

Linear Programming : Concept. Formulation of LP problem. Solution by graphical method – simple

problems related to business situations.

20%

Readings:

1. Arora, S. R. and Kavita Gupta, Business Mathematics and Statistics, Taxmann, New

2. Kapoor V K, Business Mathematics, Sultan Chand & Sons, Delhi.

20


Business Economics

Paper Code-0602204

Total Marks : 100

Theory Marks : 75







unit. Each question shall carry 15 marks

Objective: The students in the earlier semester have been exposed to the basic

microeconomics/business economics. It is the objective of this paper to take the process forward and

make use of the concepts learnt to analyze policy measures and taxation. The students will also be

exposed to certain pricing practices as well as the theories of distribution. It is also the objective of

the course to involve the students in project work to link theory with actual experience.

Unit 1

Concept and applications of Consumers’ and Producers’ Surplus Meaning of consumers’ and producers’

surplus in the context of demand and supply curves. Incidence of taxes and subsidies on consumers’ and

producers’ surplus and pass through formulae. Impact on consumers’ and Producer’s surplus of measures to

control monopoly power.

Unit 2

Advanced Pricing Techniques 1.Third degree price discrimination. (Application: Indian railways tatkal

scheme). 2 Mark-up pricing. (Project: investigate the size of markup of fast moving consumer goods and

durable goods and contrasting them. An indication can be obtained by bargaining and seeing what sort of

discounts can be obtained and then calculating the extent of the discount as a percentage of the quoted

price). 3. Sales/revenue maximization (without advertisement) and under profit maximization. (Project:

interview marketing executives/ salesmen of companies on their sales objectives, and how they view the

relative size of their companies in terms of sales) 4.Transfer pricing of intermediate products.

Unit 3

Marginal Productivity Theory of Wages. The demand for labour in the short period under perfect

competition in the product market (with labour being the only variable factor), for a single firm. Obtaining

the market demand curve. Supply of an individual’s labour and the market supply of labour. Determination

of wage rates in a perfectly competitive labour Market. Project: What happens to wage rates if the number

of employers increases? Harder projects: What happens to wage rates if the desire for leisure increases.

What happens to supply of labour if the wage rates in your district/area were to become greater than the

wage rates in surrounding wage rates or the wage rates become lower than in surrounding districts/areas.

Unit 4

Rent and Interest: Distinction between and rental (rent in everyday usage) and economic rent. The concept

of transfer earnings and rent. Elasticity of supply and transfer earning and rent. Element of rent in the

earnings of any factor. Problems: rent in the earnings of Virat Kohli, Deepika Padukone, Shah Rukh Khan

and similar examples from every day life. Real and nominal rates of interest. Intertemporal consumption

and interest. Production and interest. Project find the rates of interest offered by banks on one year fixed

deposits, and calculate the real rate of interest by subtracting the rate of inflation. (Assume that the current

rate of inflation shall continue to hold in the year to follow)

Project work is to be done after each topic that is taught. Projects should involve teamwork. However,

there is a tendency for a minority of students to do the work and the majority of the students to avoid doing

any work and merely add their names to get credit. It is possible to overcome this by assigning specific

responsibilities.

21

Recommended Texts: -

1. Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain: ManagerialEconomics, Pearson Education,

Delhi. Chapter on pricing of Goods and Services, for Intermediate Products (Transfer Pricing); for Third

Degree price discrimination, Mark-up Pricing.

2. Keat, Paul G. and Philip K.Y. Young: Managerial Economics, Economic tools for Today’s Decision

Makers, Pearson Education, Delhi. Chapter on Special Pricing Practices for Transfer Pricing,

Sales/Revenue maximization.

3. Dwivedi, D.N.: Microeconomics. Theory and Applications, Pearson Delhi. Chapter on Marginal

Productivity Theory of Pricing, section up till and including Wage determination in a perfectly competitive

Market. Chapter on Ricardian Theory of Rent and Economic Rent, Section on Transfer Earnings and

Economic Rent. Chapter on Theories of Interest and Investment Decisions, sections up till and including

Thee Loanable Fund Theory of Interest

4. Pindyck, Robert S., Daniel L. Rubinfield and Prem L. Mehta: Microeconomics, Pearson, Delhi, Chapters

on The Analysis of Competitive Markets, section on Review of Consumer and Producer Surplus and the

section on The Impact of a Tax and Subsidy. Chapter on Market Power: Monopoly and Monopsony,

section On The Social Costs of Monopoly Power.

Besides this, the students should be encouraged to use the internet and papers such as Economic Times and

Financial Express to obtain information about the rate of inflation etc.

22


Business Law

Paper Code- 0602205

Total Marks : 100

Theory Marks : 75







unit. Each question shall carry 15 marks

Unit 1.

Definition of Contract, Essential elements of a valid contract; Classification of contracts; Offer and Acceptance:

Meaning, Essentials of valid offer and acceptance; Communication of offer and acceptance and their revocation;

Consideration: Definition and its analysis; Capacity to contract: Legal position of minor’s agreements, persons of

unsound mind and persons disqualified from contracting.

Unit 2

Free Consent: Meaning; Coercion, Undue Influence, Misrepresentation, Fraud, Mistake and their effect, Certain

Distinctions; Legality of object and consideration; Expressly declared void agreements; Contingent contracts and

quasi contracts; Discharge of contract and its various methods; Remedies for breach of contract.

Unit 3

Contract of Indemnity and guarantee: Definition of Contract of Indemnity, Rights of Indemnity-holder; Contract of

Guarantee: Definition and its analysis; Kinds of Guarantee, Surety’s right and liabilities; Discharge of Surety:

Indemnity v. Guarantee; Contract of Bailment and Pledge: Definition of Bailment and its analysis; Kinds of

Bailment; Duties and Rights of Bailee and Bailor; Termination of bailment; Finder of lost goods; Definition and

analysis of Pledge; Bailment v. Pledge.

Unit 4

Law of Agency: Definition of Principal and Agent; Kinds of Agents, Minor and Agency Law; Methods of creation

of agency; Extent of Agent’s authority, Delegation of Authority; Sub-agent and substituted agent; Rights and Duties

of Principal and Agent; Personal liability of Agent to third parties; Termination of Agency and its effects;

Irrevocable Agency.

Books Recommended:

1. Indian Contracts Act. 1872. Bare Act

2. Avtar Singh : Law of Contract, Eastern Book Company, Lucknow.

3. Desai, T.R. Indian Contract Act, S.C. Sarkar & Sons Pvt. Ltd, Calcutta.

4. Kuchhal, M.C. and Vivek, Business Laws, Vikas Publishing House Pvt. Ltd. New Delhi.

5. Goyal, Bhushan Kumar, Business Laws, International Book House Pvt. Ltd. New Delhi.

6. Sharma J.P. An Easy Approach to Business laws, Ane Books Pvt. Ltd. New delhi.

7. Kapoor, G.K. Business Laws, K.L. Malik & Sons Pvt. Ltd.

23

B.Com(Pass)- 2nd Semester

Computer Fundamentals

Paper Code– 0602206

Total Marks : 100

Theory Marks : 50

Internal Practical : 50



compulsory covering all the units and shall carry 5 short questions of Two Marks each. Rest of the eight

questions will be set from all the four units. Two questions will be set from each unit out of which the

candidate shall be required to attempt four questions, selecting one question from each unit. Each question

shall carry 10 marks.

Unit 1.

Word Processing; Introduction to word Processing. Word processing concepts. Use of Templates; Working with

word document; Opening an existing document/creating a new document ; Save ; Selecting text; Editing text;

Finding and replacing text; Closing ;Formatting; Checking and correcting spellings; Bullets and numbering; Tabs;

Paragraph Formatting; Indent; Page Formatting; Header and footer; Mail Merge ; Tables; Formatting the table;

Inserting filling and formatting a table.

Unit 2

Spreadsheet and its Business Applications: Spreadsheet concepts ; Creating a work book ; saving ; editing

;inserting, deleting work sheets, entering data in a cell ; formula Copying ;Moving data from selected cells;

Handling operators in formulae ;Inserting Charts- LINE, PIE, BAR ;Project involving multiple spreadsheets;

Organizing Charts and graphs; Printing worksheet;

Unit 3

Generally used Spread sheet functions and Applications Mathematical( ROUND ALL, SUM, SUMIF, COUNT,

COUNTIF, CEILING, RAND, RANDBETWEEN); Financial (PMT, PPMT, IPMT, PV, FV); Logical (IF, AND,

OR, NOT, TRUE, FALSE ; Loan & Lease statement; Graphical representation of data; Payroll statements

Unit 4

Presentation Software Creating a presentation. Editing ; Sorting ; Layout. ; Set-up row ; Rehears timing .

24

B. Com (Pass) - 3rd Semester

Business Finance

Paper Code: 0602301

Total Marks : 100

Theory Marks : 75


Time (in hours) : 03

Note The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be

compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each and one




OBJECTIVE: An introduction to the conceptual and analytical framework guiding financial decision

making within the business firm. Emphasis is placed on financial analysis, the evaluation of investment

opportunities available to the firm, working capital management, and the analysis of alternative means of

financing the firm. Financial decisions are made within the context of a market economy. To be effective in

finance, students must understand how supply and demand interact to determine prices and interest rates,

and how changes in national economic variables affect industries and firms within that economy.

Prerequisites: Good understanding of Financial Accounting, Management principles and Business Law, basic

statistics and mathematics to compute risk and return. A financial calculator is also required.

Course Learning Outcomes: At the end of this course, students should be able to:

A. Describe the institutional and tax environments in which firms operate.

B. Assess the financial health of firms by examining their financial statements.

C. Adjust the values of cash flows across time.

D. Calculate returns, and riskiness of returns, for various assets.

E. Describe the source of asset value, and be able to calculate values for various financial assets.

F. Assess the value of potential investments in fixed assets, and make correct decisions on whether or not to

proceed with the investment.

G. Describe the sources of capital available to firms, and estimate the cost for various sources.

H. Forecast financial statements into the future, and determine future external financing needs.

I. Describe the importance of working capital to the firm’s financial health, and its effect on the firm’s

profitability and liquidity.

J. Describe sources of short-term financing available to firms, and the relative advantages or disadvantages of

each.

K. Describe the trade off between minimizing cash balances and maintaining sufficient liquidity, and

determine optimal cash balances for firms.

L. Describe the trade off between levels of investment in accounts receivables and inventory, and the

profitability and liquidity of the firm.

M. Describe how international trade creates additional risks and opportunities for firms.

UNIT I

The role of finance and the financial manager 2. The operating environment of the firm 3. Financial statement

structure and analysis. 4. Time value of money 5. Risk and return definitions and measurement.

UNIT II

6. Capital budgeting - cash flow estimations 7. Capital budgeting - techniques 8. The cost of capital 9. Capital

Structure and Capital gearing theories; 10. Sources of Long-term Finance including Public Issue of Securities 11.

Financial planning and forecasting.

UNIT III

12. Fund Flow Analysis; 13.New working capital and short-term financing 14. Budgeting for Cash and Cash

Management;15. Account receivable and inventory analysis.16. Sources of Short-term Finance.

UNIT IV

17. Introduction to Financial Markets; 18. Capital Markets and Money Markets; 19. Regulation of Financial

Markets-Introduction to RBI and SEBI.19. Role of Commercial Banks; 20. Overview of International Finance.

25

READINGS/REFERENCES:

1. Prasanna Chandra….Financial Management

2. M.Y. Khan & S.K. Jain……..Financial ManGEMENT

3. I.M. Pandey……….Financial ManGEMENT

4. James Van Horne……….Financial Mangement

26


Corporate Accounting

Paper Code: 0602302

Total Marks : 100

Theory Marks : 75








Unit- I

Share Capital: Meaning, types, Accounting Treatment of issue, forefeiture and reissue of Share; Buy-back of equity

shares; Redemption of preference share; Issue of Bonus Share.

Unit- II

Debenture: Meaning, Types. Issue and Redemption of Debentures.

Unit-III

Valuation of Goodwill: Meaning, objectives, determinants and main methods. Valuation of Shares: Meaning,

objectives, determinants and main methods.

Unit- IV

Profit or loss before and after incorporation. Final accounts of companies.

Books Recommended:

1. Shukla M.C, Grewal T.S and Gupta S.C. Advance Accounts: S.Chand & comp., New Delhi.

2. Gupta R.L & Radha Swami M. Company Account: Sultan Chand, New Delhi.

3. Monga J.R ,.Ahuja Girish and sehgal Ashok Financial Accounting: Mayur paper backs, Noida

4. Goel, D.K., Corporate Accounting. Arya Publications, New Delhi

27


Business Statistics (Theory)

Paper Code: 0602303

Total Marks : 100

Theory Marks : 75








Unit- I

Introduction of Statistics: Origin, Development, Definition, Scope, Uses and Limitations. Statistical Data: Types of

Measurement scales- normal, Ordinal, Interval and Ratio level measurement; Collection, Classification and

Tabulation of Primary and Secondary data. Presentation of data: Diagrammatic and Graphical presentation of Data-

Bar, Squares, rectangular and Circular diagrams; Histogram, frequency polygon, Ogives.

Unit- II

Central Tendency and Partition values; Concept and Measures of Central tendency, Quartiles, Deciles,

Percentiles. Dispersion: Concept and Its absolute as well as relative measures.

Unit- III

Moments and Skewness: Moments about any point and about mean and the relationship between them. Sheppard’s

Corrections for Moments. Concept of symmetrical distribution and skewness, measures and Co- efficient of

skewness.

Unit- IV

Analysis of Bivariate data: Correlation-concept, scatter diagram, Karl Pearson’s co-efficient of Correlation and its

properties Spearman’s rank Correlation, Concurrent deviation method. Regression: Meaning and Definition,

Difference between Correlation and Regression, Principle of least squares and fitting of a line of best

fit to the given data. Regression lines, Properties of regression Co-efficient and Regression lines, standard

error of estimate, Co-efficient of determination.

Books Recommended:

1. Dr.S.P.Gupta, Statistical methods, S.Chand & Co., New Delhi.

2. D.N.Elhance, Veena Elhance, B.M.Aggarwal, Fundamentals of Statistics, Kitab Mahal.

3. N.P.Aggarwal, Quantitative Techniques, Ramesh Book Depot., Jaipur.

4. R.P.Hooda, Statistics for Business and Economics, Mcmillan India Ltd., New Delhi.

28


Macro Economics (Theory)

Paper Code: 0602304

Total Marks : 100

Theory Marks : 75








Objective: The students in the previous year have been exposed to the basic business economics including

policy measures like taxes and subsidies and also various pricing techniques. It is the objective of this paper

to take the process forward and make use of the concepts learnt to analyze macroeconomic issues and

indicators. The students will also be exposed to various macroeconomic concepts and theories of economic

growth and development and their measurement also in order to have deeper understanding of economic

processes.

Unit-I

National Income: - Concepts and Measurement. Say’s Law of Markets and the classical theory of Employment.

Unit-II

Keynesian Theory of employment, consumption function and its determinants. Investment; induced and autonomous

investment, Marginal efficiency of capital.

Unit-III

Investment multiplier, Investment Theory of Accelerator, Trade cycle theories:- Samuelson and Hicks, control of

trade cycles.

Unit-IV

Economic growth and Development, Determinants and Measurement of development; Vicious circle of poverty

Books Recommended:

1. Dornbusch, Fischer and Startz, Macroeconomics, McGraw Hill.

2. N. Gregory Mankiw. Macroeconomics, Worth Publishers.

3. Olivier Blanchard, Macroeconomics, Pearson Education, Inc..

4. Richard T. Froyen, Macroeconomics, Pearson Education Asia.

5. Chopra, P. N., Macro Economics, Kalyani Publication

6. Lekhi, R.K., Macro Economics Theory, Kalyani Publication

7. Jain, T. R. &Khanna, O.P., Macro Economics, V. K. Global Publication

29


Presentation Skills (Workshop & Project)

Paper Code: 0602305

Total Marks : 100

Theory Marks : 75








Objective: This course aims to develop students’ communication and language skills in order to plan and

deliver an effective presentation. Students will be taken systematically through the key stages of giving

presentations, from planning and introducing to concluding and handling questions. Presentations will be

based on topics found in their Course Curriculum and research for the presentations will put into practice

internet research skills acquired in. Additionally, students will experience not only how to give an effective

presentation, but also how to become an effective listener. Finally, students will practice writing skills under

this course.

Unit-I

Introduction - Meaning, types of presentation: presentation that deeply involves the audience,

representation that creates excitement, persuasive presentation, presentation evoking emotional appeal,

presentation that sells a new idea, humorous presentation.

Unit-II

Planning a presentation: Planned and unplanned presentation, analyzing the audience, location of

presentations, objective of presentation, researching the topic; structuring the presentation, presentation

notes and session plan.

Unit-III

Methods of presentation- Fish bowl, role plays, group discussion, conference, seminar, workshop,

brainstorming, simulations, games, questionnaire; delivering presentation- presenter effectiveness,

difficult situations and nerves, motivation and attention.

Unit-IV

Outcomes of presentation- inspiring presentation, presentation that builds trust, presentation that offers a

solution, value added presentation, presentation that facilitates decision making. Note: The classes for this course for entire semester will include theory classes and practical workshops for the subject on alternate days conducted by the subject teacher along with special workshops on how to use MS-Powerpoint and other softwares for creating Presentations. Suggested Readings: 1. Gordon, Josh, Presentation that Change Minds, Tata McGraw Hill,New Delhi. 2. Kaul, Asha, The Effective Presentation, Response Books, NewDelhi. 3. Krachnert, Gary, Basic Presentation Skills, Tata McGraw Hill, NewDelhi.

30


Computer-Application Of Information Technology And Management (Theory)

Paper Code: 0602306

Total Marks : 100

Theory Marks : 75








Unit-I

Information Technology Basics: Introduction, Types of Information , Quality of Information, Levels of

Information, Information processing life cycle, Components of IT, Role of Information technology; Information

Technology and Internet services. Multimedia: Definition, Multimedia Systems, Multimedia Applications.

Electronic Data Interchange: - Basics of EDI, Financial EDI, Advantages and Applications of EDI

Unit-II

Data Communication and Computer Networks: Introduction, Modes of Data Communication, Forms of Data

Transmission, Data Transmission measurement, Synchronous and Asynchronous Communication. Data

Transmission Media: Wire-Cable, Fiber- Optics, Microwave, Communication Satellite. Switching Techniques:-

Circuit switching, Message and Packet Switching.

Unit-III

Internet Concept and Technologies: Concept and evolution of Internet, Benefit of Internet, Hardware

and Software requirement for the Internet, Intranet and Extranet Uses of the Internet, ISPs, Ways to Access the

Internet, Internet Accounts, Internet Addressing. Internetworking Tools: Bridges, Routers, Gateways, Basic

Internet Services: E-Mail, FTP, Mailing List, IRC, Telnet, Usenet News group, WWW, Internet Phone, Uploading

and Downloading Information from the Internet, Web Search Engines.

Unit-IV

Applications Software Packages:- Features of word Processing Packages, Spreadsheet Packages, Graphics Packages

and Personal Assistance Packages, Database Software (MS Access); Creating data tables, Editing a database,

Performing Queries, Generating Reports, Creating and Customizing a Form, Features of MS Access.

Recommended Books:

(1) Introduction to IT, ITL education (Pearson), Published by Dorling Kinderslay (India) Pvt.Ltd., Office:14

Local Shopping Centre, Panchsheel Park, New Delhi-110017, India.

2) Information Technology and Computer Fundamental, Dr. Nasib Singh Gill.

(3) Computer Networks and Internets:Dougleas E.Comer,MS.Narayanan, Published by Dorlling Kinderslay,

(4) Introduction to Information System : Alexis Leon, McGraw-Hill Education(India) Pvt. Ltd. B-4, Sector-63,

Dist.Gautam Budh Nagar, Noida, Uttar Pardesh.

31


Human Resource Management (Theory)

Paper Code: 0602307

Total Marks : 100

Theory Marks : 75




compulsory covering all the units and shall carry 8 short questions. Seven questions will be of 2 marks each

and 1 question of 1 mark. Rest of the eight questions will be set from all the four units. Two questions will

be set from each unit out of which the candidate shall be required to attempt four questions, selecting one

question from each unit. Each question shall carry 15 marks.

Unit 1

Nature of Human Resource Management—Concepts, Objectives and Functions; HRD—Concept and

Mechanisms; Role and status of HR Manager; Organization of HR Department; HR Policies; HRM in

globally competitive environment; Strategic Human Resource Management.

Unit 2

Acquiring Human Resource: Human Resource Planning, Job analysis and job design, employee

involvement, flexible work schedules, Recruitment and Selection—new trends; Placement and induction;

Right sizing.

Unit 3

Developing human resource: Employee training, training need assessment, Training methods and

evaluation, cross cultural training, Designing executive development programme, Techniques of Executive

development, Career planning and development.

Unit 4

Enhancing and rewarding performance: Establishing Performance Management system; Performance

Appraisal—Techniques of appraisal; Potential Appraisal and employee counseling; Establishing reward

and pay plans—job evaluation, wage and incentive plans, employee benefits, ensuring safety and healthy

work environment.

Project Work:

1. Study of Recruitment and Selection Policies of known companies in the neighbourhood with

special reference to executives at three levels—entry level, middle level and top level, of technical

hands, professionals and managerial executives.

2. Study of Training and development programmes in different companies—manufacturing

companies, service companies, IT companies etc. for different levels of employees—goals,

contents, techniques and renewals.

Weekly DiscussionSession:

Weekly round up of relevant topics from Economic Times, Hindustan Times etc.,

Books recommended:

1. Dessler, Human Resource Management, Prentice Hall

2. Decenzo & Robbins, Fundamentals of Human Resource Management, Wiley India.

3. Werther and Davis: Human Resource Management, Prentice Hall

4. Chhabra, T.N., Human Resource Management, Dhanpat Rai& Co., Delhi.

5. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.

32


Production Management (Theory)

Paper Code: 0602308

Total Marks : 100

Theory Marks : 75








Unit-I

Introduction: Concept, nature and scope of Production Management; Evolution of production function; Production

Process, Organization of production function; Relationship between production and other functions.

Unit-II

Location and Layout: Location: nature, objectives and significance, Theories of location; factors influencing

location. Layout: Meaning, objectives and types. Principles of layout. Factors affecting layout.

Unit-III

Production Planning and Control: Production Planning: Concept, need and Types of Production planning;

Production planning techniques. Factors influencing Production Planning. Production Control: - Meaning, objectives

and elements; Control techniques, Production Control in different Production Systems; Benefits & limitations.

Unit-IV

Quality Control and Plant Maintenance. Quality control: Meaning, scope, objectives and organization; Quality

Control Techniques. Plant Maintenance: Meaning, scope, objectives, types; Maintenance programme techniques &

Organization.

Suggested Reading

1. Chaturvedi, M: New Product Development, Wheeler Publications, New Delhi.

2. Majumdar, ramanuj: Product Management in India, Prentice Hall, New Delhi.

3. Moise, S: Successful Product Management, Kogan page, New York.

4. Moore, W.I: Product Planning Management, McGraw Hill, Boston.

5. Quelch, J.A: Cases in Product Management, Irwin, London.

6. Urban, Glen L., John R. Haqnser and Nikilesh Dholakia: Essentials of New Product Management, Prentice

Hall, Englewood Cliff, New York

33


Fundamental of Insurance (Theory)

Paper Code: 0602309

Total Marks : 100

Theory Marks : 75








Unit- I

Insurance- History and Development; Meaning; Importance; Nature; Main Principles of Cooperation - Probability,

Utmost good faith. Proximate cause, Insurable interest, Indemnity, Subrogation, Warranty.

Unit-II

Life Insurance: - Main Elements, Importance, Important life Insurance Policies, Annuities, Premium determination

under life Insurance.

Unit- III

General Insurance, Marine Insurance- Main Elements, Marine Losses, Types of Marine Insurance policies.

Agriculture Insurance: History, Meaning, Main problems and Policies.

Unit-IV

Fire Insurance- Meaning, Elements, Premium Determination, Types of Policies. Important Provisions of Motor

Insurance, Aircraft Insurance.

Suggested Reading

The list of books, cases and other specific references, including recent articles will be announced in the class by the

concerned teacher.

34


Environmental Studies (Qualifying paper)

Paper Code: 0602310

Total Marks: 100

Theory Marks : 80

Project Work : 20

Time (in hours) : 3 Hours

Note:

1. The students will be required to qualify this paper obtaining at least 35% marks in aggregate, failing which

final result will not be declared and degree will not be awarded. However, marks will be shown in the

statement of Marks, but will not be included in the total marks.

2. Paper will have two parks – Part A and Part B.

3. Part A will be compulsory. It will be of 30 marks and will have 10 short questions, each of 3 marks. Questions

in this part will be set from the entire syllabus.

4. Part B will be of 50 marks and will have 08 essay type questions (with inbuilt choice), each of 12.5 marks.

Question in this part will be set from the entire syllabus. The candidates will be required to answer any four of

them.

5. Paper will be set and evaluated by the internal faculty and examination will be conducted by the Examination

Branch.

6. Project will be evaluated by the internal faculty.

Unit-I

Environmental Studies- Nature, scope and importance, need for public awareness; natural resources- renewable and

non-renewable resources, use and over-exploitation/over-utilization of various resources and consequences; role of

an individual in conservation of natural resources; equitable use of resources for sustainable lifestyles.

Unit-II

Ecosystems- Concept, structure and function of an ecosystem; energy flow in the ecosystem; ecological succession;

food chains, food webs and ecological pyramids; types of ecosystem-forest ecosystem, grassland ecosystem, desert

ecosystem, aquatic ecosystem. Environmental Pollution - Definition, cause, effects and control measures of different

types of pollutions- air pollution, water pollution, soil pollution, marine pollution, noise pollution, thermal pollution,

nuclear hazards; solid waste management- causes, effects and control measures of urbans and industrial wastes; role

of an individual in prevention of pollution.

Unit-III

Social issues and the environment- Sustainable development, urban problems related to energy, water conservation,

rain water harvesting, watershed management; resettlement and rehabilitation of people, its

problems and concerns; climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and

holocaust; Wasteland reclamation, consumerism and waste products.

Unit-IV

Environmental legislation- Environment protection Act. Air (prevention and control of pollution) Act. Water

(prevention and control of pollution) Act, Wildlife Protection Act, Forest Conservation Act.

Books Recommended :

1. Rajagopalan R, Environmental Studies, Oxford University Press, New Delhi.

2. Kaushik Anubha, C.P. Kaushik, Perspective in Environmental Studies, New Age International (P) Ltd.

Pubishers.

3. Joseph Benny, Environmental Studies, Tata McGraw Hill Publishing Company Ltd., New Delhi.

4. Ubaroi, N.K., Environment Management, Excel Books, New Delhi.

35

B.COM-4th Semester

Financial Management

Paper Code.0602401

Total Marks : 100

Theory Marks : 75



Note: The examiner shall set nine questions in all covering the whole syllabus. Question shall be

compulsory covering all the units and shall cover 8 short questions. Seven questions shall be of 2 marks

each and 1 question of 1 mark rest of the eight questions shall be set from all the four units. Two questions

shall be set from each unit out of which, the candidate shall be required to attempt four questions, selecting

one question from each unit. Each question shall carry 15 marks.

Unit 1

Part 1: Introduction to Financial Management: Meaning and Significance of Business Finance, Function of

Financial Management, Objectives of Financial Management, Types of Financial Decisions and Their Inter

Relationship, Critical Analysis of Profit Maximization, Wealth Maximization, Concept of Time Value of

Money.

Part 2: Financial Markets, Participants and Instruments: Financial Systems (Functions and Components),

Financial markets (Money Market and Capital Market, Primary Market and Secondary Market), Players

and Participants in Financial Markets, Financial Intermediaries, Financial Instruments.

Part 3: Sources of Finance 20%

Unit 2

Part 1 Cost of Capital: Concept of Cost of Capital, Factors of Affecting the Cost of Capital, Types of Cost

of Capital.

Part 2 Capital Budgeting: Introduction (Nature of Capital Budgeting, Data Requirement, Evaluation

Technique using Excel), Capital Budgeting Practices in India.

Part 3 Concept of Leverage – Operating, Financial and Combined Leverage

Part 4 Capital Structure: Meaning and Concept 40%

Unit 3

Part 1 Dividend Decisions: Introduction (Relevance and Irrelevance of Dividends), Determinants of

Dividend Policy (Bonus Shares, Stock, Split Stock Repurchase, Share Splits in India, Issue of Bonus Shares

in India). 20%

Unit 4

Part 1 Working Capital Management: Introduction (Nature of Working Capital, Planning of Working

Capital), Management of Working Capital in India.

Part 2 Management of Cash and Marketable Securities: Objectives of Cash Management, Factors

Determining Cash Needs,

Part 3 Receivables Management: Meaning,Objectives, Credit Policies

Part 4 Inventory Management: Introduction, Objectives, Techniques. 20%

Recommended Books:

1. Financial Management by I.M. Pandey

2. Financial Management by Prasanna Chandra

3. Financial Management by M.Y. Khan & Jain

36

B. Com – 4th Semester

Corporate Accounting

Paper Code.0602402

Total Marks : 100

Theory Marks : 75








OBJECTIVE : The objective of this paper is to help & guide the students to acquire conceptual & working

knowledge of the fundamentals of corporate accounting and to learn the techniques of preparing the financial

statements of company & making students aware about the application of Accounting Standards in finalisation of

Corporate Accounts.

LEVEL Of KNOWLEDGE: Working Knowledge with practical experience

UNIT – 1

Introduction and practical application of following Accounting Standards issued by the Institute of Chartered

Accountants of India:

o AS 1 – Disclosure of Accounting Policies

o AS 2 – Valuation of Inventories

o AS 3 – Cash Flow Statements

o AS 6 – Depreciation Accounting

o AS 9 – Revenue Recognition

UNIT – 2

Preparation of Financial Statements as per Instructions of Schedule VI of Companies ACT 1956 (Schedule III of

Companies Act 2013)

Financial Statements Analysis: Meanings & Objectives, Techniques of Analysis, Ratio Analysis: Advantages,

significance & limitations

Liquidity Ratios, Profitability Ratios, Return on total assets, Return on investment, Return on equity, Activity Ratios

UNIT – 3

Amalgamation of Companies; Concepts and accounting treatment as per Accounting Standard 14 (ICAI) (Excluding

intercompany holdings); Internal & External Reconstruction: concepts and accounting treatment

UNIT – 4

Introduction to International Financial Reporting Standards (IFRS); Comparison and mapping of IFRS with Indian

Accounting standards issued by The Institute of Chartered Accountants of India (Only Selective Accounting

Standards)

Reference Material

1. Corporate Accounting by R.L. Gupta & M. Radhaswamy Publisher Sultan Chand & Sons, New Delhi

2. Fundamentals of Corporate Accounting by J.R. Monga Publisher Mayur Paper Backs, New Delhi

3. Advanced Accountancy Vol-II by M.C. Shukla, T.S.Grewal and S.C. Gupta Publisher S.Chand & Company, New

Delhi

4. Corporate Accounting by D.K.Goel Publisher Arya Publications, New Delhi

5. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New

Delhi.

37

B.COM – 4th SEMESTER

BUSINESS STATISTICS

Paper Code.0602403

Total Marks: 100

Theory Marks : 75








The objective is to make students familiarize with the application of statistics in business and economics

situations. Exposure to pure statistics in a particular topic should be restricted to what is required for

understanding the applications of that topic.

Unit I

Index Numbers : Meaning, Uses. Methods of constructing price and quantity indices – Simple aggregative method,

weighted aggregative methods (Laspeyres, Paasche’s). Base shifting, Splicing. Consumer Price Index Number –

meaning and Uses. 35%

Unit II

Time Series : Causes of variations in time series data. Components of a time series. Decomposition – Additive and

Multiplicative models. Determination of trend. Moving averages method and method of least squares. 35%

Unit III

Theory of probability : probability as a concept. Approaches to define probability. Addition and Multiplication laws

of probability. 15%

Unit IV

Probability Distribution : Concept. Normal Distribution – meaning, properties, area under the normal curve.

15%

Readings :

1. Gupta, S. P. Statistical Methods, Sultan Chand & Sons, New Delhi.

2. Elhance, D. N. Veena Elhance and B. M. Aggarwal, Fundamentals of Statistics, Kitab Mahal.

3. Hooda, R. P. Statistics for Business and Economics, Mcmilllan India, New Delhi.

4. Arora, S. R. and Kavita Gupta, Business Mathematics and Statistics, Taxmann, New Delhi.

38

B.Com (Pass) 4th Semester.

Marketing Management

Paper Code.0602404

Total Marks: 100

Theory Marks : 75








Unit 1.

Introduction to marketing, difference between marketing and selling, Evolution of marketing concepts, Marketing

Mix, Marketing process, Marketing environment.

Unit 2.

Determinants of consumer behavior, consumer purchase decision process; market segmentation—concept,

importance and bases, Target marketing, Differentiation and positioning, Product differentiation v. market

segmentation.

Unit 3.

Product and Product line decisions; Branding, Packaging and Labeling decisions, Product life cycle, New Product

Development; Pricing decisions; Pricing policies and strategies.

Unit 4.

Marketing Channels, Retailing, Wholesaling, Warehousing and Physical distribution, Conceptual introduction to

supply chain management, conceptual introduction to customer relationship marketing; Promotion Mix and factors

affecting promotion mix.

Project work:

1. Study of Supply Chain in Mother Dairy for milk products and fruits and vegetables etc.

2. Study of promotional methods and strategies of on line retailers and fixed place retailers in contrast; of

automobile companies, of fresh food chains etc.

Books Recommended:

1.Kotler, Keller, and Jha, Marketing Management, Pearson Educaion.

2.Zikmund and D’Amico, Marketing, Thomson Learning

3.Etzel, Walker, Stanton & Pandit, Marketing Concepts and Cases.

4.Arun Kumar, Meenakshi, Marketing Management, Vikas Publishing House.

5.Saxena, Rajan, Marketing Management, Mc Graw Hill

6.Chhabra and Grover: Marketing Management, Dhanpat Rai.

39

B.Com. (Pass) 4th Semester

Business Regulatory Framework (Theory)

Paper Code.0602405

Total Marks: 100

Theory Marks : 75








Unit 1.

The Sale of Goods Act. 1930: Definition and essentials of contract of sale of goods; ‘Sale’ distinguished from

‘Agreement to Sell’, ‘Hire Purchase Agreement’: Contract of Bailment, Contract of Work and Labour; Conditions

and Warranties, Meaning and Distinction; Implied Conditions and Warranties; Rules regarding Transfer of Property;

Sale by non-owner; Performance of the Contract; Types of delivery of goods; Unpaid seller and his rights; Auction

sale.

Unit 2.

Negotiable Instrument Act, 1881: Definition and Characteristics of Negotiable Instruments; Types of Negotiable

Instruments: Promissory Notes, Bill of exchange and Cheque; Payment-in due course; Holder and Holder-in due

course; Negotiation: Meaning, and difference between Negotiation and assignment: Endorsement and its kinds;

Dishonour of Negotiable Instruments including Bouncing of a cheque, Crossing of cheques and its types.

Unit 3.

The Information Technology Act,2000; Objective, scope and features of IT Act; Definitions, Digital Signature and

Electronic Signature; Digital Signature Certificate, Electronic Governance; Regulation of certifying authorities;

Duties of Subscriber; Offences.

Unit 4.

Limited Liability Partnership (LLP), 2008: Salient features of Indian Partnership Act, 1932, Difference between

LLP and Partnership; Partners and their relation with LLP; Designated Partners; Extent of LLP Liability; Extent of

Partner’s Liability, Unlimited Liability in case of fraud; Whistle blower, Contributions, Conversion of LLP,

Winding up and dissolution of LLP.

Books recommended:

1. Relevant Bare Acts of the Government of India.

2. Kuchhal, M.C. and Vivek, Business Laws, Vikas Publishing House Pvt. Ltd.

3. Goyal, Bhushan Kumar, Business Laws, International Book House Pvt. Ltd, New Delhi.

4. Sharma, J.P. An Easy Approach to Business Laws, Ane Books Pvt. Ltd. New Delhi.

5. Desai, T.R. ‘Sale of Goods Act’ and ‘Partnership Act’. S.C.Sarkar & Sons Pvt. Ltd. Calcutta.

6. Maheshwari, S.N. Business Laws, Himalaya Publishing House, New Delhi.

7. Kapoor, G.K. Business Laws, K.L.Malik & Sons Pvt. Ltd.

40

B.Com- 4th Sem

Basics of Retailing

Paper Code.0602406

Total Marks: 100

Theory Marks : 75








.

Course objective:

This course provides the student with a comprehensive view of retailing and an application of marketing

concepts in a practical retail managerial environment. We will analyze current multi-channel retail strategies

among bricks-and-mortar and web-based firms. Retailing is changing today, and the successful business will

know how to identify, adapt, and plan with the changes, without moving away from its core competencies.

We will consider: the development of a retail format and its strategy, the analysis of a target market,

demographic analysis related to site selection, retail personnel issues, and category management. Buying,

financial analysis, and pricing will also be investigated.

UNIT I

Introduction to retailing: definition – functions of retailing - Classification, Growing Importance of Retailing,

Factors Influencing Retailing, Retail as a career. types of retailing – forms of retailing based on ownership. Retail

theories – Wheel of Retailing – Retail life cycle. Retailing in India – Influencing factors –Retailing from the

International perspective. 25%

UNIT II

Consumer Behaviour in the retail context – buying decision process and its implication to retailing – influence of

group and individual factors. Customer shopping behaviour Customer service satisfaction. 25

UNIT III

Retail Operations: Choice of Store location – Influencing - Factors Market area analysis – Trade area analysis – Site

evaluation. Retail Operations: Store Layout and visual merchandising – Store designing – space planning. Retail

Operations: Inventory management – Merchandise Management – Category Management. 30%

UNIT IV

Non store retailing The impact of Information Technology in retailing – E-Commerce. Legal aspects in retailing.

Social issues in retailing. Ethical issues in retailing. New role of retailers IN Indian retail scenario and its future

prospects. 20%

Books :

1. Barry Bermans and Joel Evans, "Retail Management – A Strategic Approach", 8th edition, PHI private limited,

Newdelhi, 2002.

2. A.J.Lamba, "The Art of Retailing", 1st edition, Tata McGrawHill, Newdelhi, 2003.

41

B.Com- 5th SEM

Income Tax

Paper Code.0602501

Total Marks: 100

Theory Marks : 75








Objectives: The objectives of the study is to expose the students to tax environment in India. In this

semester direct tax is introduced with the aim to make the students familiar with the income tax

law, especially the focus is to familiarise the students with the legal terms and their meaning under

the Income Tax Law. In the second semester indirect taxes will be introduced in similar manner.

UNIT I

Basic concepts: Introduction to Income-Tax and the law governing it. Definitions: Person, assessee, assessment

year, previous year, gross total income, total income, maximum marginal rate of tax. Residential status ; Scope of

total income on the basis of residential status .Exempted income under section 10 of the Act. relevant for

individuals.

UNIT II

Computation of income under different heads - Salaries ;- Income from house property ;- Profits and gains of

business or profession (only simple problems) ; - Capital gains (excluding special cases) only simple problems; -

Income from other sources ; Concept of Tax Deduction at source with examples of simple cases;

UNIT III

Total income and tax computation - Income of other persons included in assessee’s total income ; -Aggregation of

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

income of individuals;- Tax liability of an individual.

UNIT IV

Preparation of return of income: PAN - Manually ;- On-line filing of Returns of Income & TDS. ;- Provision &

Procedures of COMPULSORY ONLINE filing of returns for specified assesses; Liabilities relating to income-tax

liabilities of individual; Penalties & Interest; Authorities and Appeals;

Readings/References:( Note: Latest edition of text book may be used.)

1. Singhania, Vinod K. and Monica Singhania. Students‟ Guide to Income Tax. Taxmann Publications Pvt. Ltd.,

New Delhi.

2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.

3. Chandra, Mahesh., S.P. Goyal and D.C. Shukla. Income Tax Law and Practice. Pragati Prakashan, Delhi.

4. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.

5. Mehrotra, H.C. Income Tax Law. Sahitya Bhawan, Agra.

6. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

7. Singhania, Vinod K. and Kapil Singhania. Tax Computation on CD. Taxmann Publications Pvt. Ltd., New Delhi.

Journals:

1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.

2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.

Note: Latest edition of text book may be used

42

B.Com- 5th SEM

Cost Accounting

Paper Code.0602502

Total Marks: 100

Theory Marks : 75








OBJECTIVE :

Unit-I

Introduction to Cost Accounting : Concept, Objective, advantages, limitation of cost accounting. Difference

between cost accounting and financial accounting. Cost unit and Cost center. Elements of cost. Preparation of cost

sheet

Unit-II

Material Cost Control : Concept of Material Cost. Meaning and objectives of material control, fixation of

inventory levels- Reorder level, EOQ, Minimum level, Maximum level, Danger level and Methods of Valuing

Material Issues.

Labour Cost Control : Meaning and Computation of Labour cost. Concept ,objectives and importance of labour

cost contol. Treatment and Control of Labour Turnover, Idle Time, Overtime.

Unit-III

Overheads : Concept of Overheads. Classification: Functional Analysis (Factory, Administration, Selling and

Distribution), Behavioural Analysis ( Fixed, Variable and Semi-Variable), Collection, Allocation and

Apportionment and Absorption of Overheads.

Unit-IV

Costing Systems : Process Costing ; Meaning , Features, Normal and Abnormal Loss / Gains.

Standard Costing ; Various types of standard, Setting of standards, Basic concepts of material and labour variance

analysis.

Note:-Simple Practical problems based on Material and labour variances excluding sub variar.case and

overhead variances.

Suggested Readings :

1. Jain & Narang, Advanced Cost Accounting, Kalyani Publishers, New Delhi.

2. Mittal, S.N. Cost Accounting

3. Bhar, B.K., Cost Accounting

4. Prasad, N.K., Principles and Practice of Cost Accounting

43

B.Com- 5th SEM

Economic Development Policies In India

Paper Code.0602503

Total Marks: 100

Theory Marks : 75








Objective: The objective of the paper is to sharpen the analytical ability of the students, by highlighting an

integrated approach to the functioning aspects of the Indian economy, keeping in view the scope for

alternative approaches. Such an analysis is essential because the Indian economy is a unique combination of

alternative competing and often conflicting theories and a proper understanding of its working is imperative

if the student is to comprehend the ramifications that underlie most of the observed phenomena in the Indian

economic set-up. The emphasis of the paper is on overall social, political and economic environment

influencing policy decisions. To develop all these themes, the course is divided into four units.

Unit- 1

Basic Issues in Economic Development: Concept and Measures of Development and Underdevelopment; Human

Development;

Overview of Indian Economy: Understanding the Indian Economy; India on the eve of Independence,

Composition of National Income, Occupational structure, the Agrarian scene and Industrial Structure; Phases of

Planning in India, Development planning, Poverty and Inequality in India.

Unit- 2

The Agricultural Sector: Land Reforms, Agricultural Growth and Productivity, Green Revolution and After,

Agricultural Price, subsidy and taxation policies, Food security and PDS, Agricultural Labour and rural

unemployment, Rural employment schemes, Evaluation of rural credit policies, Microfinance- self-help groups and

NGO’s.

Unit- 3

Industry and Services: The evolution of planning and import substituting industrialization, Economic reform and

liberalization in 1991, Phases of Industrialisation – the rate and pattern of industrial growth across alternative policy

regimes; Public sector – its role, performance and reforms; The small scale sector; Role of Foreign capital

Unit- 4

The Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments: Structural

Changes and Performance of India‟s Foreign Trade and Balance of Payments; Export policies and performance;

Macro Economic Stabilisation. India and WTO.

Suggested Readings:

1. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.

2. Deepashree, “Indian Economics, Performance and Polices”, ANE Books Pvt. Ltd.New Delhi

3. Dandekar, V. M.,“Forty Years After Independence” in BimalJalan(ed.), The Indian

Economy: Problems and Prospects, Viking, New Delhi.

4. Nagaraj, R., “Indian Economy since 1980: Vitrious Growth or Polarisation?”, Economic and Political Weekly.

pp. 2831-39.

5. Vaidyanathan, A., “Poverty and Development Policy”. Economic and PoliticalWeekly.

6. Deaton, A and Jean Dreze., “Poverty and Inequality in India”. Economic and PoliticalWeekly.

7. Chakravarty, Sukhamoy. “Development Planning – The Indian Experience”. OxfordUniversity Press, Delhi.

8. Jean Dreze and AmartyaSen, “India: Development and Participation”, Oxford UniversityPress, 2nd edition,

2002.

44

B.Com- 5th SEM

Auditing and Secretarial Practices

Paper Code.0602504

Total Marks: 100

Theory Marks : 75








UNIT I

Auditing : Meaning, objectives, importance and types of Auditing. Audit Process: internal control, internal check &

internal audit, audit program. Audit Procedure : Routine checking, vouching, verification & valuation of assets &

liabilities.

Unit – II

Audit of Public Company : Qualification, Appointment of company Auditors, their powers, duties and liabilities,

Audit of depreciation and reserves, Divisible profits & dividends ; Audit Report & Audit Committee meetings

Suggested Reading:

1. Sharma T.R. Principles of Auditing Sahitya Bhawan, Agra.

2. Tondon B.N. Principles of Auditing, S. Chand and Co., New Delhi.

3. Gupta Kamal contemporary Auditing Tata Mc Graw hill, New Delhi.

UNIT III

Secretary : Meaning, definitions, functions, duties, responsibilities, powers, appointment, procedure; qualifications

and disqualifications; position and removal of secretary. Duties of secretary regarding issue of share certificate,

share warrant and share stock, calls–in-arrear, forfeiture and re-issue of shares, transfer and transmission of shares.

Unit –IV

Company Meeting & Secretary: Duties of Secretary regarding meetings, requisites of a valid meeting, secretarial

duties regarding meetings of shareholders, meetings of Board of directors. Company Secretary and motion and

Resolution, voting and proxy.

Suggested Readings:-

1. Company Secretarial Practice – N.D.Kapoor 2. Text Book of Company Secretarial Practice – P.K.Ghosh 3.

Company Law & Secretarial Practice – Dr. M.R.Sreenivasan. 4. Company Law Secretarial Practice Manual by –

K.R. Chandratre.

45

B.Com- 5th SEM

Entrepreneurship Development

Paper Code.0602505

Total Marks: 100

Theory Marks : 75








OBJECTIVE

Study of this subject provides an understanding of the scope of an entrepreneur, key areas of development,

financial assistance by the institutions, methods of taxation and tax benefits, etc. The aim is to expose the

student to the contemporary policies relating to entrepreneurship development in India and the Institutional

framework available for the development, training of new and young entrepreneurs. The study will also help

the students to understand and learn the process of becoming an entrepreneurs and the steps involved in the

process of entrepreneurship development.

UNIT I

ENTREPRENEURSHIP

Entrepreneur – Types of Entrepreneurs – Difference between Entrepreneur and Intrapreneur –Entrepreneurship in

Economic Growth, Factors Affecting Entrepreneurical Growth. Entrepreneur Vs. ProfessionalManager ;Women

Entrepreneur; Major Motives Influencing an Entrepreneur – Achievement MotivationTraining,Entrepreneurship

Development Programs – Need, Objectives.

UNIT II

Medium Enterprises , Small Enterprises – Definition, Classification – Characteristics, Ownership Structures; .

Micro, Small & Medium Enterprises (MSMEs)Policy in India; Steps involved in setting up a Business –

identifying, selecting a Good Business opportunity, Market Surveyand Research, Techno Economic Feasibility

Assessment – Preparation of Preliminary Project Reports – Project Appraisal – Sources of Information –

Classification of Needs and Agencies.

UNIT III

FINANCING AND ACCOUNTING : Need – Sources of Finance, Term Loans, Capital Structure, Financial

Institution, management of working Capital, Costing, Break Even Analysis, Taxation – Income Tax, Excise Duty &

Service Tax , Customs Law.

UNIT IV

Institutions for Entrepreneurial Development; Role of Banks and Financial Institutions and their Assistance to

Entrepreneurs; Sickness in small Business – Concept, Magnitude, causes and consequences, Corrective Measures –

Government Policy for Small Scale Enterprises. Entrepreneurship Development in selected countries in the world.

Readings/References:

1. S.S.KHANKA “Entrepreneurial Development” S.Chand & Co. Ltd. Ram Nagar New Delhi, 1999.

2. Hisrich R D and Peters M P, “Entrepreneurship” 5th Edition Tata McGraw-Hill, 2002.

3. Vasanta Desai : Dynamics of Entrepreneurial Development and Management.

4. G.Balakrishnan-Financing of Small Scale Enterprises

5. Rabindra N. Kanungo “Entrepreneurship and innovation”, Sage Publications, New Delhi, 1998.

6. EDII “Faulty and External Experts – A Hand Book for New Entrepreneurs Publishers: Entrepreneurship

Development” Institute of India, Ahmadabad, 1986.

46

B.Com- 5th SEM

Banking and Financial System

Paper Code.0602506

Total Marks: 100

Theory Marks : 75








Objective: The objective of this paper is to make the students aware of history of Indian Banking and

Financial system since its inception and its recent developments. This will help them in analyzing the impact

of the reforms and developments in Banking and Financial sector on Indian Economy and Business Sector.

The students will also be exposed to working of Banks and Financial markets during the course with the help

of various field projects and interactions with the Banking professionals.

Unit- 1

Banking System: Definition of a Bank; Structure of Indian Banking System; Importance and functions of

Commercial Banks, Cooperative Banks, Regional Rural Banks, Public sector Banks, Private sector Banks, Foreign

Banks, Exchange Banks, Merchant Banks, Offshore Banks.Process of Credit Creation by Banks.

Unit- 2

History and Growth of Indian Banking system;Important Banking Legislations* in India and their impact on Indian

Banking system.

Reserve Bank of India: Brief history, objectives, organization, functions and working. Instruments of monetary &

credit control and Monetary Policy of RBI.

State Bank of India: Brief history, objectives, organization, functions and working.

Unit- 3

Financial System: Meaning and Structure; Brief History of Indian Financial System;Impact of Liberalization on

Indian Financial System; Components of Financial System and their functions and importance: Financial

Instruments, Financial Intermediaries (Banking and Non-Banking), Financial Markets: Primary and Secondary,

Money and Capital Markets, Foreign Exchange Market.

Unit- 4

Banking and Financial Sector Reforms: Recommendations of Narasimhan Committee Report 1991 and

Narasimhan Committee Report 1998, BASEL norms, Structural changes in Indian Banking, Diversification of

Banking, Adoption of technology in Indian Banking System; Financial Sector Legislative Reforms Commission

2013.

Note: Important Banking Legislations in India mentioned in Unit-2 include:

Reserve Bank of India Act 1934, Banking regulations Act 1949, State Bank of India Act 1959, Banking Companies

Acquisition Act 1970, Acquisition & Transfer of undertakings amendment Act 1994, PradhanMantri Jan

DhanYojana 2014.

Project work is to be done after each topic that is taught. Projects should involve teamwork. However, there

is a tendency for a minority of students to do the work and the majority of the students to avoid doing any

work and merely add their names to get credit. It is possible to overcome this by assigning specific

responsibilities.

47

Books Recommended:

1. Panandikar S.G. and Mithani D.M: Banking in India; Orient longman.

2. Shekhar and Shekhar: Banking Theory and Practice; Vikas Publishing House, New

Delhi.

3. H.R. Machiraju, Indian Financial Systems (1989), Vikas Publishing House Pvt. Ltd.

4. M. Y. Khan, Indian Financial System, Tata McGraw-Hill (1996)

5. L.M. Bhole, Financial Institution and Markets, Tata McGraw-Hill (1993)

6. Misra and Puri: Indian Economy

7. Sundaram K.P.M.: Indian Economy

Suggested Readings:

1. Reference Note for Members of Parliament on “Financial Sector in India: Regulations and Reforms” (August,

2013); http://164.100.47.134/intranet/financialsectorinindia.pdf

2. Banking Commission: Report(s).

3. Reserve Bank of India: Bulletins.

4. Reserve Bank of India: Annual Report(s)

5. Currency and Finance-RBI-Periodical Publications

Journals, Magazines and News Papers:

1. Business World 2. Business Times

3. Financial Analyst 4. The Economic Times

5. The Financial Express 6. Money

http://164.100.47.134/intranet/financialsectorinindia.pdf

48

B.Com- 5th SEM

Investment Management

Paper Code.0602507

Total Marks: 100

Theory Marks : 75








Unit-I

Investment: Meaning, nature and process. Investment avenues and alternations, concept and Measurement of

Investment risk and return; Identification of Investment Opportunities; Speculation, Gambling and Investment

activities.

Unit-II

Efficient Market theory or Hypothesis. Technical Analysis: Down theory, Charting techniques, volume indicators.

Unit-III

Fundamental Analysis: Company Analysis, Industry Analysis and Economy Analysis, Technical us Fundamental

analysis.

Unit-IV

Secondary Market : Stock Exchanges, Online Trading. Trading mechanism in Bombay Stock Exchange.

Derivatives: Meaning, uses, Types, Derivatives in Indian capital market. Option Contracts: Meaning uses, Types

(Elementary Introduction).

Suggested Readings:-

1. P. Pandian- “Security Analysis & Portfolio Management” Vikas Publishing house, New Delhi.

2. V.K.Bhalla -“ Investment Management” . Chand & Sons, New Delhi.

3. Fisher & Jordon – “ Security Analysis & Portfolio Management)

4. Prasanna Chandra- “Investment Analysis & Portfolio Management.

49

B. Com (Pass)-6th Semester

Indirect Taxes

Paper Code- 0602601

Total Marks : 100

Theory Marks : 60



Objective: To provide basic knowledge and equip students with application of principles and provisions of Goods

and Service Tax and Customs Laws. Students will gain a working knowledge regarding computation of tax liability

pertaining to these laws.

Unit 1 Conceptual Framework of GST: Definition of Goods and Services; general principles of GST, Charge of goods and

service tax and taxable goods and services, Valuation of taxable goods and services, Payment of goods and service

tax and filing of returns, penalties under goods and service tax.

Unit 2 Goods and Services Tax Act, 2017 : An Introduction, Cascading Effect of Indirect Taxes, A brief Historical

Evolution of GST, VAT Vs. GST; Excise Tax Vs. GST; Service Tax Vs. GST; Types of GST: CGST, SGST, IGST

and their procedures. Tax Structure under GST Regime: Various Tax rates under GST; HSN Coding; Returns Filing

Mechanism: IGSTN, Registration, Migration, Payment, Refund of Tax Credit; GST audit procedures.

Unit 3 Authorities under GST Regime: GST Council, Composition of GST Council, Functions and Powers and functions of

GST Council. Central Board of Excise and Customs (CBEC): Officers in the new Regime of GST, Powers,

Functions and Responsibilities of GST Officers under GST Regime.

Unit 4 Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic, Countervailing &

Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage,

Exemptions

Readings:

1. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.

2. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.

3. S. S. Gupta. Service Tax -How to meet your obligation, Taxmann Publications Pvt. Ltd., Delhi, Latest edition.

4. Vinod K. Singhania, Element of Service Tax, Taxmann Publications Pvt. Ltd., Delhi, Latest edition. 5. Bare Act of CGST, SGST and IGST.

51

B.Com (Pass)-6th Semester

Management Accounting

Paper Code- 0602602

Total Marks : 100

Theory Marks : 75






will be set from each unit out of which the candidate shall be required to attempt four questions, selecting


Objective :

Unit-I

Management Accounting : Meaning, nature, scope, objective, functions and techniques . Financial Accounting vs.

Cost Accounting Vs. Management Accounting. Management Accountant-Role-Essential qualities Budgetary

Control: Managerial Control Process; Benefits; Limitations; Installation of the System; Classification of the

Budgets; Preparation of different types of Budgets: Cash Budget, Sales Budget and Master Budget.

Unit-II

Introduction to Marginal Costing : Meaning, application, advantages, limitations,. Fixed and Variable cost,

Contribution. Cost – Volume - Profit Analysis, Break even analysis and profit volume graph.. Marginal costing and

important management decisions (Problems on decision making only).

Unit-III

AS 3 -Cash Flow Analysis: Meaning, Objectives and limitations. Preparation of cash flow statement with reference

to AS 3 (Both Direct and Indirect Method. Differentiate between cash flow statement and fund

flow statement analysis.

Unit-IV

Management accounting information for activity and process decisions: Activity Based Costing; Meaning,

Objectives and accounting procedure. Modern tools for cost management ;Benchmarking, Balance Scorecard

Quality Costing.

Suggested Readings :

1. Charles T. Horngern, Gary L. Sundem, Introduction to Management Accounting, Prentice Hall

of India Pvt. Ltd.

2. Kaplan, S. Robert, Anthony A. Atkinson, Management Accounting, Pearson Education.

3. Kishore M. Ravi, Cost and Management Accounting, Taxman Publication.

4. Holman, Louderbock, Management Accounting, Cenage Publication.

5. Khan & Jain, Management Accounting, Tata McGraw Hill Publication.

6. I M Pandey,Management Accounting,

7. Prasana Chandra ,Management accounting.

52


Human Resource Development

Paper Code- 0602603

Total Marks : 100

Theory Marks : 75








Objective: The objective of the course is to make student aware of the concepts, techniques

and practices of human resource development. This course is intended to make students

capable of applying the principles and techniques as professionals for developing human

resources in an organization. To create a conceptual background required to undertake

any activity to facilitate and manage the HRD functions in an organization and to acquaint

the students about different HRD system, the course is divided into four units.

Unit- 1

Introduction to Human Resource Development: Concept, nature, scope, significance, objectives, functions;

Relationship between human resource management and human resource development; HRD mechanisms, processes

and outcomes; HRD interventions; Roles and competencies of HRD professionals; Challenges in HRD.

Unit- 2

HRD Process: Assessing need for HRD; HRD culture and climate; Designing and developing effective HRD

programs; Implementing HRD programs; Evaluating effectiveness of HRD Programs; HRD audit; HRD Culture and

climate.

Unit- 3

HRD Activities: Employee development activities- Approaches to employee development, leadership development,

action learning, assessment and development centres; Intellectual capital and HRD; HRD mechanisms for workers;

Role of trade unions.

Unit- 4

HRD in New Economic Environment: Human Capital formation in globalized era, Impact of brain drain, HRD in

developed countries, HRD in India, HRD in Public Enterprises and small undertakings; Human Resource

Information System.

Note: Lectures should be supplemented with the case studies.

Books Recommended:

1. Mankin, D., Human resource development, Oxford University Press India.

2. Haldar, U. K., Human resource development, Oxford University Press India.

3. Rao, T.V., Future of HRD, Macmillan Publishers India.

4. Werner J. M., DeSimone, R.L., Human resource development, South Western.

5. Bellante, Don and Mark, Jackson, Labour Economics: Choice in Labour market,

McGraw-Hill Book Company, New York.

6. Rao, T.V., Hurconomics for talent management: Making the HRD missionary

business-driven, PearsonEducation.

7. Curtis, B., Hefley, W. E., Miller, S. A., The people capability maturity model:

Guidelines for improvingworkforce, Pearson Education.

53


Computer Networking and Internet

Paper Code- 0602604

Total Marks : 100

Theory Marks : 75








UNIT-I

Introduction to network, advantages and disadvantages of network, network topologies, analog and digital signal,

analog and digital transmission, transmission media, network categories, wireless networks.

UNIT-II

OSI model and TCP/IP model, protocols and their classification, flow control and routing, cryptography, firewall.

UNIT-III

Overview of internet, internet service provider, setting windows environment for dial up networking, search engine,

searching web using search engine, audio on internet, newsgroup, subscribing to news groups.

UNIT-IV

Intranet concepts and architecture, building corporate world wide web, HTTP protocol, intranet infrastructure,

fundamental of TCP/IP, intranet security design, intranet as a business tools, future of intranet, protocols of

communication.

Lab: HTML and Surfing with Internet

SUGGESTED READINGS:

1. Murty, C.V.S., E-Commerce, Himalaya Publications, New Delhi

2. Kienam, Managing Your E-Commerce business, Prentice Hall of India, N.Delhi.

3. Kosiur, Understanding E-Commerce, Prentice Hall of India, N.Delhi.

4. Kalakota, Whinston, Frontiers of Electronic Commerce, Addison Wesley.

54


Presentation Skills (Workshop & Project)

Paper Code- 0602605

Total Marks : 100

Theory Marks : 75








Objective: This course aims to develop students’ communication and language skills in order to plan and

deliver an effective presentation. Students will be taken systematically through the key stages of giving

presentations, from planning and introducing to concluding and handling questions. Presentations will be

based on topics found in their Course Curriculum and research for the presentations will put into practice

internet research skills acquired in. Additionally, students will experience not only how to give an effective

presentation, but also how to become an effective listener. Finally, students will practice writing skills under

this course.

Unit-I

Introduction - Meaning, types of presentation: presentation that deeply involves the audience,

representation that creates excitement, persuasive presentation, presentation evoking emotional appeal,

presentation that sells a new idea, humorous presentation.

Unit-II

Planning a presentation: Planned and unplanned presentation, analyzing the audience, location of

presentations, objective of presentation, researching the topic; structuring the presentation, presentation

notes and session plan.

Unit-III

Methods of presentation- Fish bowl, role plays, group discussion, conference, seminar, workshop,

brainstorming, simulations, games, questionnaire; delivering presentation- presenter effectiveness,

difficult situations and nerves, motivation and attention.

Unit-IV

Outcomes of presentation- inspiring presentation, presentation that builds trust, presentation that offers a

solution, value added presentation, presentation that facilitates decision making. Note: The classes for this course for entire semester will include theory classes and practical workshops for the subject on alternate days conducted by the subject teacher along with special workshops on how to use MS-Powerpoint and other softwares for creating Presentations. Suggested Readings: 1. Gordon, Josh, Presentation that Change Minds, Tata McGraw Hill,New Delhi. 2. Kaul, Asha, The Effective Presentation, Response Books, NewDelhi. 3. Krachnert, Gary, Basic Presentation Skills, Tata McGraw Hill, NewDelhi.

55


Corporate Tax Planning

Paper Code- 0602606

Total Marks : 100

Theory Marks : 75








Objective : The aim of this course is to familiarize the student with major latest provisions of the Indian tax

laws and related judicial pronouncements pertaining to corporate enterprises having implications for various

aspects of Corporate planning with a view to derive maximum possible tax benefits admissible under the law.

UNIT I

1. Meaning of tax planning and management, tax evasion and tax avoidance; Nature and scope of tax planning and

management in the corporate sector; Justification of corporate tax planning and management. 2. Computation of

corporate tax: Carry forward and set off of losses in the case of certain companies under Sec. 79 of Income-tax Act,

1961;

UNIT II

Computation of taxable income of companies; Computation of the amount of corporate tax liability; Minimum

Alternate Tax; Tax on distributed profits of domestic companies; Tax on income distributed to unit holders.

UNIT III

3. Implications of Tax concessions and incentives for corporate decisions in respect of setting up a new business,

location of business and nature of business. 4. Tax planning with reference to financial management decisions:

Capital structure decisions; Dividend Policy; Bonus Share; Investments and Capital Gains.

UNIT IV

5. Tax Planning in respect of amalgamation or de-merger of companies or Slump sale or conversion of a firm into a

company.

Case Studies : Some case studies involving the learning are required to be discussed.

Readings :

1. E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill.

2. Vinod K. Singhania, Taxmann’s Direct Taxes Planning and Management.

3. V.S. Sundaram, Commentaries on the Law of Income- Tax in India, Law Publishers, Allahabad.

4. A.C. Sampath Iyengar, Law of Income Tax, Bharat Publishing House, Allahabad.

5. Taxman, The Tax and Corporate Law Weekly.

6. Bhagmati Prasad, Direct Taxes Laws Practice, Wishwa Prakashan.

7. The Income Tax Act., 1961

56


Advertisement and Salesmanship

Paper Code- 0602607

Total Marks : 100

Theory Marks : 75








The objective of this course is to provide knowledge of creative advertising in the competitive world

of business. It helps the students to acquire knowledge in various advertising media and

salesmanship.

UNIT I

Marketing Communication, Nature and Scope of Advertising, Functions and Benefits of Advertising, Advertising

Objectives and Goals, Types of Advertising, Economic Aspects of Advertising, Social and Ethical Aspects of

Advertising

UNIT II

Advertising Agencies, Advertisement Budget, Advertising Campaign Planning, Advertising Copy, Advertising

Themes and Appeals, Copy Design, Layout and Production, Advertising Media, Indoor Media, Outdoor Media

Advertising, Measuring Advertising Effectiveness

UNIT III

Personal Selling and Salesmanship, Types of Salesmanship & Salesmen, An Ideal Salesman & Aggressive Selling,

Personal Selling Process, Theories of Selling, Sales Organization & Sales Manager, Recruitment and Training of

Salesmen, Motivation and Remuneration of Salesmen, Supervision and Control of Salesmen (Sales Territories and

Quotas).

UNIT IV

Sales Promotion & Publicity, Nature and Scope of Sales Promotion, Role and Significance of Sales Promotion,

Sales Promotion Strategies, Tools of Sales Promotion Schemes, Planning and Implementation of Sales Promotion

Programme, Buying Motives, Knowledge of Customers, Customer Support Services (Packing and

Guarantee),Publicity, Public Relations, Consumerism

Books for Reference:

1. Sumathi S, Saravanavel P, Margham Publications

2. Dawar S.R, Salesmanship and Advertisement, Himalaya Publishing House

3. David B Askers & J G Myres, Rajeev Batra , Advertising management, Prentice Hall of India, New Delhi.

4. Chunnawala&Sethia, Advertising –Principles and Practice, Himalaya Publishing house, New Delhi.

5. RSN Pillai &Bagawathy, Modern Marketing, S Chand & Co Ltd, New Delhi.

6. Philip Kotler & Garry Armstrong, Marketing an Introduction, Prentice Hall of India, New Delhi

7. C.B. Gupta, Rajan Nair, Marketing Management, Sultan Chand & Sons, New Delhi.

57


E- Commerce

Paper Code- 0602608

Total Marks : 100

Theory Marks : 75








Objectives: A student should become familiar with mechanism for conducting business transactions through

electronic means Learning Outcome: After studying this paper, a student should be able to Explain various

aspects of E-Commerce. Understand the dynamics of fourth channel . Appreciate the internet technology and

its infrastructure. Understand the methodology for online business dealings using E-Commerce

infrastructure.

Unit-I

Introduction: Meaning, nature, concepts, advantages and reasons for transacting online, categories of E-Commerce.

Planning Online Business: Nature and dynamics of the internet, pure online vs. brick and click business; assessing

requirement for an online business designing, developing and deploying the system, one to one enterprise.

Unit-II

Technology for Online Business: Internet, IT Infrastructure, Middleware, contents: Text and Integrating E-business

applications. Mechanism of making payment through internet: Online payment mechanism; Electronic Payment

systems; payment Gateways; Visitors to website; tools for promoting websites; Plastic Money: Debit Card, Credit

Card;

Unit- III

Laws Relating to online transactions: Salient Features. Applications in E-Commerce: E-commerce applications in

manufacturing, wholesale, retail and service sector.

Unit-IV

Virtual existence: Concepts, working, advantages and pitfalls of Virtual organization, workforce, work zone and

workspace and staff less organization. Designing an E-Commerce Model for a middle level organization: The

conceptual design, giving description of its transaction handling, infrastructure and resources required and system

flow chart. Security in E-Commerce: Digital Signatures, Network security, Data encryption with secret keys, data

Encryption public keys.

Reading List:

1. Amor, Daniel - Pearson Edude. E Business R (Evolution).

2. Greenslein & Feinman. Electronic Commerce. TMH.

3. David Whiteley. E-Commerce: Strategy, Technologies and Applications. TMH.

4. Joseph, P.T. E-Commerce A Managerial Perspective. PHI.

5. Electronic Commerce: from vision to fulfillment. ELIAS M. AWAD PHI.

sgt university budhera, gurgaon

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