Paper No. Paper NamePaper Code

Paper Type

Credit/Marks Syllabus Section-A Section-B Section-C

B.Com. (Hons) Semester I CBCS Total 22 Points

BCH 1.1 Environmental Studies 72182801 AECC 4 2 - 4 Dr. Indu Varshney Dr. Sunaina Zutshi Dr. Indu Varshney

BCH 1.2 Financial Accounting 22411101 Core 6 5 - 6 Mr. Vinod Kumar Mr. Rohit Shah Mr. Vinod Kumar

BCH 1.3 Business Law 22411102 Core 6 7 - 8 Ms. Swati Choudhary Dr. Kavita Arora Dr. Kavita Arora

BCH 1.4 Introductory Microeconomics 12275101 GE 6 9 - 10 Dr. Usha Kashyap Dr. Madhu Garg Dr. Madhu Garg

B.Com. (Hons) Semester III CBCS Total 28 Points

BCH 3.1 Human Resource Management 22411301 Core 6 11 - 12 Ms. Simple Arora Ms. Simple Arora Dr. Sunita Pooniya

BCH 3.2 Income Tax Law and Practice 22411302 Core 6 13 - 14 Dr. Gurmeet Singh Mohd. Sajid Dr. Gurmeet Singh

BCH 3.3 Management Principles & Applications 22411303 Core 6 15 - 16 Dr. Bharat Bhatt (Zakir Husain-Guest)

Dr Baldev Singh & Dr Bharat Bhatt (Guests)

Dr. Baldev Singh (Guru Govind Singh-Guest)

BCH 3.4 Indian Economics 12275301 GE 6 17 - 18 Mr. Anil Khurana Mr. Anil Khurana Ms. Suman Rani (Eco)

BCH 3.5 d Personal Tax Planning 22413304 SEC 4 19 Dr. S B Rathore Dr. S B Rathore Dr. S B Rathore

B.Com. (Hons) Semester V Total 400 Marks

CH 5.1 Management Accounting 241501 Main 100 20 - 21 Dr. V K Agarwal Ms. Poonam Ms. Poonam

CH 5.2 Financial Management 241502 Main 100 22 - 23 Ms. Adithi Dr. V K Agarwal Ms. Adithi

CH 5.3 (a) Auditing (b) E-Commerce 241503-05 Main 100 24 - 27 Mr. Pawan Adewa Mr. Pawan Adewa Ms. Simple Arora: Dr. Sunita Pooniya: Ms. Jyoty Sindhu

CH 5.4 (d) Advertising and Personal Selling 241510 Main 100 28 - 29 Dr. Ruchika Ramakrishnan Dr. Ruchika Ramakrishnan Ms. Swati Choudhary

Thursday, 15-09-2016 Compiled by Dr S B Rathore, Associate Professor, Department of Commerce, Shyam Lal College # 9811116835

Shyam Lal College: Department of Commerce; Odd Semester July- Nov 2016 (Academic Year 2016-17)

Environmental Studies*

(Six-month Module for Undergraduate Courses) Unit 1 : Introduction to environmental studies

Multidisciplinary nature of environmental studies

Scope and importance

Need for public awareness. (2 lectures)

Unit 2 : Ecosystems

Concept of an ecosystem.

Structure and function of an ecosystem.

Energy flow in an ecosystem: food chains, food webs and ecological pyramids.

Ecological succession.

Case studies of the following ecosystems : a) Forest ecosystem b) Grassland ecosystem c) Desert ecosystem d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

(6 lectures) Unit 3 : Natural Resources : Renewable and Non-renewable Resources

Land resources and landuse change : Land as a resource, land degradation, landslides (natural & man-induced), soil erosion and desertification.

Forests & forest resources : Use and over-exploitation, deforestation, case studies.

Impacts of deforestation, mining, dam building on environment, forests, biodiversity and tribal populations.

Resettlement and rehabilitation of project affected persons; problems and concerns, case studies

Water resources: Use and over-exploitation of surface and ground water, floods, drought, conflicts over water (international & inter-state).

Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.

Energy resources: Renewable and non renewable energy sources, use of alternate energy sources, growing energy needs, case studies.

(8 lectures) Unit 4 : Biodiversity and Conservation

Levels of biological diversity : genetic, species and ecosystem diversity.

Biogeographic zones of India

Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and Informational values

Biodiversity patterns and global biodiversity hot spots

India as a mega-biodiversity nation; Endangered and endemic species of India

Threats to biodiversity : Habitat loss, poaching of wildlife, man-wildlife conflicts, biological invasions.

Conservation of biodiversity : In-situ and Ex-situ conservation of biodiversity. (8 lectures)

Unit 5 : Environmental Pollution

What is environmental pollution and its types?

Causes, effects and control measures of : a) Air pollution

b) Water pollution – freshwater and marine c) Soil pollution d) Noise pollution e) Thermal pollution

Nuclear hazards and human health risks

Solid waste management : Control measures of urban and industrial waste.

Role of an individual in prevention of pollution.

Pollution case studies. (8 lectures)

Unit 6 : Environmental Policies & Practices

Concept of sustainability and sustainable development.

Water conservation & watershed management.

Climate change, global warming, acid rain, ozone layer depletion.

Disaster management : floods, earthquake, cyclones and landslides.

Wasteland reclamation.

Environment Protection Act.

Air (Prevention and Control of Pollution) Act.

Water (Prevention and control of Pollution) Act

Wildlife Protection Act

Forest Conservation Act

Issues involved in enforcement of environmental legislation.

Environment: rights and duties. (7 lectures)

Unit 7 : Human Population and the Environment

Population growth, demographic variation among nations.

Environment, human health and welfare; infectious and lifestyle diseases in contemporary world.

Value Education: Environmental ethics.

Environmental communication and public awareness, case studies. (6 lectures)

Unit 8 : Field work

Visit to an area to document environmental assets river/ forest/ grassland/ hill/ mountain

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

Study of common plants, insects, birds.

Study of simple ecosystems-pond, river, hill slopes, etc. (Equal to 5 lectures)

Suggested Further Readings:

1 Brunner RC, 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480pgs.

2 Carson, Rachel. 1962. Silent Spring (Boston: Houghton Mifflin, 1962), Mariner Books, 2002

3 Cheney, J. 1989. Postmodern environmental ethics. Environmental Ethics 11: 117-134.

4 Economy, Elizabeth. 2010. The River Runs Black: The Environmental Challenge to China's Future.

5 Gadgil, M. & Ramachandra, G. 1993. This fissured land: an ecological history of India. Univ of California Press.

6 Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and Environment, London, Routledge.

7 Gleick, H.P. 1993. Water in Crisis, Pacific Institute for Studies in Development.

Environment and Security. Stockholm Environmental Institute, Oxford University Press.

8 Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. Principles of conservation biology.

Sunderland: Sinauer Associates, 2006.

9 Grumbine, R. Edward, and Pandit, M.K. Threats from India’s Himalaya dams. Science 339.6115 (2013): 36-37.

10 Heywood V.H. & Watson, R.T. 1995. Global Biodiversity Assessment. Cambridge University Press.

11 McCully, P. 1996. Silenced rivers: the ecology and politics of large dams. Zed Books.

12 McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth Century.

13 Norton, B. G. 1984. Environmental ethics and weak anthropocentrism. Environmental Ethics 6: 131-148.

14 Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia: Saunders.

15 Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic press, 2011.

16 Philander, S. George (Ed.). (2012). Encyclopedia of global warming & climate change. (2nd ed., Vols. 1-3). Thousand Oaks, CA: SAGE Publications, Inc.

17 Rao MN and Datta AK, 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd.

18 Raven, P.H., David M. H., & Linda R. B. Environment. De Boeck, 2009.

19 Reaka-Kudla, Marjorie L., Don E. Wilson, and Edward O. Wilson, eds. 1996. Biodiversity II: understanding and protecting our biological resources. Joseph Henry Press.

20 Ricklefs, R. E., & Miller, G.L. 2000. Ecology. W. H. Freeman, New York.

21 Robbins, P. 2012. Political ecology: A critical introduction. John Wiley & Sons.

22 Rosencranz, A., Divan, S. & Noble, M.L.. Environmental law and policy in India. 2001. Tripathi 1992.

23 Rothmun, H.K. 1998. The Greening of a Nation? Environmentalism in the United States since 1945.

24 Sengupta, R. 2003. Ecology and economics (OUP): An approach to sustainable development." OUP Catalogue.

25 Singh, J.S., Singh, S.P. and Gupta, S.R. 2006. Ecology, Environment and Resource Ecology, Environment and Resource Conservation. Anamaya Publishers.

26 Sodhi, N.S., Gibson, L. & Raven, P.HG. (eds). 2013. Conservation biology: voices from the Tropics. John Wiley & Sons.

27 Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent.

28 Van Leeuwen, C. J., & Vermeire, T. G. 2007. Risk assessment of chemicals.

29 Warren, C.E. 1971. Biology and water pollution control.

30 Wilson, E. O. 2006. The creation: An appeal to save life on earth. New York: Norton.

31 World Commission on Environment and Development. 1987. Our Common Future. Oxford: Oxford University Press.

H.Com (Hons.) CBCS Department of Comrncrcc, University of Delhi, Delhi

B.Com. (Hons.): Semester - I Paper B CH 1.2: FINANClAL ACCOUNTING

Duration: 3 hrs.

Objective: To acquire conceptual knowledge of the financial accounting and to provide knowledge about the techniques for preparing accounts in different business organiza tions.

Uni t I : (u) Theoretical Framework Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting infonnation. Functions, advantages and limitations of accounting. Branches of accounting. Basics of accounting; cash basis and accrual basi!>. ·1 he nature of financial accounting principles - Basic concepts and conventions: entity, money measurement. going c-0ncern, e-0st, rcaliwtion. accruals, periodicity. consistency. prudence (conservatism), materiality and full disclosures. Financial ace-0unting standards: Concept. benefits, procedure for issuing accounting standards in India. International Financial Reporting Standards (IFRS): - Need and procedures, Convergence to lfRS. Distinction between Indian account ing standards (IND ASs) and Accounting standards (AS). (b) Accou11ting Process From recording of a business transaction to preparation of 1rial balance including adjustments: Capital and Revenue expendilures & Receipts. Preparation of Profit and Loss Ac_count and Balance Sheet. (Sole Proprietorship only). (c) Computerised Accounting Systems Practical Lab Computerised Accounting Sys1ems: Compu1crized Accounts by using any popular accounting software: Creating a Company; Configure and Features settings; Creating Ace-0uming Ledgers and Groups: Creating Stock Items and Groups; Vouchers Entry: Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Prolit and Loss Account, Balance Sheet, Funds flow Statement, Cash r low Statemen t, Selecting and shutting a Company; Backup and Restore da1a of a Company

Unit II: (a) Business l.ncome Measurement of business income-Net income: the accounting period, the continuity doctrine and matching concept. Objectives of income measurement. Revenue: Concept. Revenue reoognition principles, Recognition of expenses. The nature of depreciation. The ace-0u1uing e-0nccp1 of depreciation. Factors in the measurement of deprecia1ion. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets- change of method. Inventories: Meaning. Signi fi cance of' inventory valuation. Inventory Record Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. (b) Preparation of financial statements of not for profi t organization.

..

B.Com (Hons.) CBCS Department of Commerce, University of Delhi, Delhi

Unit lil: Accounting for II ire Purchase and Installment System Calculation or inlerest ,partial und full reposse~~ion, Hire purchase trading (total cash price basis). stock nnd debtors sy~tem.Concepts of operating and financial lease.

Unit IV: Accounting for lnl:lnd Branches Concept or dependent branches: accounting aspects: debtors system, stock and debtors system, branch fi11al :1ccoun1s system and whole sale basis system, Independent branches, Conccpt­accounting tre:ument: important adjustment entries and preparation of consol idatcd profit and loss account and balance sheet.

Unit V: Accounting for Dissolution of the Partnership Firm Accounting of Dissolmion of the Partnership Finn including Insolvency of partners. sale to a limited company and piect:mcal distribution.

Note: I. The relevant Indian Accounting Standards in line with the IFRS for all the abO\'e topics should be covered. 2. Any revision of relevant Indian Accounting Standard would become appl icable inuncdiatcly. 3. There ~hall be 4 Credit I !rs. lbr Lectures 1 one Credit hr. (Two Practical Periods per week per batch) lbr Practical Lab + one credit Hr for Tutorials (per group) 4. Examination Scheme for Computerised Accouming Systems - Practical for 20 marks. The practical examination \\ill be for I hour. 5. Theory Exam shall carry 80 marks

Suggested Readings:

I.

2.

3.

4.

5. 6. 7. 8 .

Monga. J.R. Fi11a11cial Acco1111ti11g: Concepts and Applicotions. Mayoor Paper Backs. New L>elhi. Shukla. M.C .. Gre1rnl, T.S., and Guptn. S.C. Advcmced Accounts. Vol.-1. S. Chand & Co., New Delhi. Maheshwari, S.N., and Maheshwari, S. K. Financial Accounting. Yikas Publishing House, New Delhi. Lal, Jawahar .. and Srivastava, Seema. Financial Acco11111ing Text & Prohlems. Himalaya Publishing House, New Delhi. Tulsiun, P.C. Financial Acc:o1111ting. Tata McGra\v Hill. New Delhi Ja in. S.P., and Narang, K.L. Finan<'ial Atcounling. Kalyani Pulishers, New Delhi. Gupta, Ninnal. Financial Accounting ancl Auditing. Am: Books (P) Ltd. New Delhi. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India. Ne11- Delhi.

9. Elliott. Barry. and Elliott, Jamie. Fi11a11cial Reportmg and Analysis. Prentice Hall International.

I 0. J lorngrcn, Charles T. Introduction to Financial Acco11111i11g. Pearson Education.

Note: Latest edition of text book may be used.

:

B.Com (lions.) CBCS Ocparimcnt of Commerce, University of Delhi, Delhi

Il.Com. (Hons.): Semester - I Paper BCII 1.3: BUSINESS LAWS

Duration: 3 hrs.

Ob.icctivc: To impart basic knowledge of the important business laws nlong with relevant case Jaw:..

Unit I: T he Ind ian Contract Act, 1872 a) Co111ract- meaning. characteristics and kinds b) Ls~cmials of"valid contract - Offer and acceptance. consideration. contrac1ual capacity. free consem, legality of objeclS. c) Void agreements d) Discharge of contract- modes of discharge including breach and its remedies. c) Contingent contracts I) Quasi - contracts g) Contrac1 of Indemnity and Guarantee h) Contract of Bailrnem i) Contract of Agency

Uni t 11: The Sale of Goods Act, 1930 a) Contract or sale. meaning and dirti:rencc between sale and agreement to sell. b) Condi1ions and warranties c) Transfer of ownership in good!> including sale by non-owners d) Perfomiance of contract of sale e) Unpaid seller - meaning and rights of an unpaid seller against the goods and the buyer.

Unit Ill: The Limited Liability Parlncrsbip Act, 2008 a) Salient Features of LLP b) Difft:rcncc between LLP and Partnership, LLP and Company c) LLP Agn:ement <l) Nature of LLP c) Partners and Designated Partners f) Incorporation Document g) Incorporation by Registration. Registered oflice of LLP and change therein h) Change of name i) Partners and their Relations j) fate Ill and limitation of liability of LLP and partners k) Whbtlc blO\\ ing I) raxa1ion ofLLP m) Conversion of LLP n) Winding up and dissolution

Unit (V: The Information Technology Act 2000 a) Definitions under the Ac! b) Digital signature

B.Com (Hons.) CBCS Department of Commerce, University of Delhi, Delhi

c) Electronic governance d) Attribution. acknowledgement and dispatch or electronic records 1.:) Regulat ion of certifying authorities I) Digital signatures ce1tilicates g) Duties of subscribers h) Penalties and adjudication i) Appellate Tribunal j) Offences

Suggested Readings:

I. Lee Reach. Business Laws. Oxford University Press, UK. 2. Singh, A vtar. The Principles of Mercan1ile Law. Eastern Book Company. Lucknow. 3. Tulsian, P.C. Business Le/IV. Tata McGraw Hill. New Delhi. 4. Sharma, J.P .. and Kanojia, Sunaina. Business Laws. Ane Books Pvt. Ltd., New Delhi. 5. Chadha, P.R. Business Law. Galgotia Publishing Company, New Delhi 6. Maheshwari & Maheshwari. Business Low. National Publishing House. New Delhi. 7. b1forma1ion TechnoloJ:,ry Rules 2000 with b?fimnation Technology Act 2000. Taxmann

Publications Pvt. Ltd., New Delhi.

Note: Latest eel ition of text books may be used.

Generic Elective in Economics I: Introductory Microeconomics Course Description

This course is designed to expose the students to the basic principles of microeconomic

theory. The emphasis will be on thinking like an economist and the course will illustrate

how microeconomic concepts can be applied to analyze real-life situations.

Course Outline

1. Exploring the subject matter of Economics Why study economics? Scope and method of economics; the economic problem: scarcity and choice; the question of what to produce, how to produce and how to distribute output;

science of economics; the basic competitive model; prices, property rights and profits;

incentives and information; rationing; opportunity sets; economic systems; reading and

working with graphs.

2. Supply and Demand: How Markets Work, Markets and Welfare Markets and competition; determinants of individual demand/supply; demand/supply schedule and demand/supply curve; market versus individual demand/supply; shifts in the

demand/supply curve, demand and supply together; how prices allocate resources;

elasticity and its application; controls on prices; taxes and the costs of taxation; consumer

surplus; producer surplus and the efficiency of the markets.

3. The Households The consumption decision - budget constraint, consumption and income/price changes, demand for all other goods and price changes; description of preferences (representing

preferences with indifference curves); properties of indifference curves; consumer‘s

optimum choice; income and substitution effects; labour supply and savings decision -

choice between leisure and consumption.

4. The Firm and Perfect Market Structure Behaviour of profit maximizing firms and the production process; short run costs and output decisions; costs and output in the long run.

5. Imperfect Market Structure Monopoly and anti-trust policy; government policies towards competition; imperfect competition.

6. Input Markets Labour and land markets - basic concepts (derived demand, productivity of an input, marginal productivity of labour, marginal revenue product); demand for labour; input

demand curves; shifts in input demand curves; competitive labour markets; and labour

markets and public policy.

Readings

1. Karl E. Case and Ray C. Fair, Principles of Economics, Pearson Education Inc., 8th

Edition, 2007.

2. N. Gregory Mankiw, Economics: Principles and Applications, India edition by South

Western, a part of Cengage Learning, Cengage Learning India Private Limited, 4th

edition,

2007.

3. Joseph E. Stiglitz and Carl E. Walsh, Economics, W.W. Norton & Company, Inc., New

York, International Student Edition, 4th

Edition, 2007.

B.Com (Hoos.) CBCS Depnrlrnenl of Commerct, Universily of Delhi, Delhi

ll.Com. (Hons.): Semester - Ill Paper BCH 3.1: HUMAN RESOURCE MANAGEMENT

Duration: 3 hrs. Objective: To acquaint students with 1hc techniques and principles to manage human resource of an organisation.

Unit I: Human Resource Management Concept and functions; Role. status and competencies of HR manager; HR policies; Evolution of I IRM: f~merging challenges of human resource management - Workforce diversity. empo\\enncnt. dO\\nsizing. YRS. ''ork life balance.

Unit 11: Acquisition of Human Resotu-cc I lurnan resource planning- Quantitative and qualitative dimensions: Job analysis - Job description and job specification: Recruitment - concept and sources; Selection - concept and process; Tc~t and interview; Placement, induction and socialization; Retention.

Unit Ill : Training and Development Concept and importance: Role spcci lie and competency based training: Training and development methods - Apprenticeship. understudy, job rotation, vestibule tra1111ng, case study, role playing. sensitivity training, In-basket, management games. conforcnccs and seminars, coaching and mentoring, management development programs; Training process outsourcing.

Unit IV: Pcrformllnce Appraisal and Compcnsalion Management Performance appmisal- Nature. objectives and proccs-;: Perfom1ancc management; Methods of pcrfom1ance appraisal: Potential appraisal; Employee counselling: Job changes - Transfers and promotions. 1 luman resource audit: Compensation - Concept and policies, Base and supplementary compensation: Individual, group and organizution incentive plans: Fringe bencliL5; Performance linked compensation: Employee stock option; Pay band compens:ition system: Job evaluation.

Unit V: l\laintenancc of employees nnd Emerging HoriLons of URM Employee health and safety; F.mployce wcl fare; Social security (excluding legal provisions): Employer-employee relations· An oven iC\\; Grievance handling and rcdressal; Industrial disputes: Causes and settlement mach inery; e-1 IRM: I luman Resource Information System and c-1 IRM: Impact of HRM practices on organisational perfomrnnce; HR audit, Contemporary issues in human resource 111 :111agcment.

Suggested Readings

I. Mondy, A. W., and Noe. R. M. Human Re~ource Manageme111. Pearson Education. 2. Decenzo. D.A .. and Robbins. S. P. F11ndmne11tals of 1!11111011 Resource Management.

Wil1.:), India. 3. Dess I er, G ., and Varkkey. B. //11111an Resource Mcmagement. Pearson Education.

Delhi.

D.Com (lions.) CBCS Depo rtment of Commerce, University of Delhi, Delhi

4. Chhabra. T.N. /luman Resource ManaRemenl. Dhanpat Rai & Co .. Delhi. 5. Aswathappa. K. Human Resource Ma11age111e111. Tata McGraw-I Ii i), Ntw Delhi. 6. French. W. L. lluman Resource Managemelll. Haughtcn Miflin. Boston. 7. Gupta, C.B. Human Resource Altmagemenr. Sultan Chand & Sons. Delhi. 8. Rao, V. S. P. Human Resource Management: Text anti Cases. Excel Books.

Note: Lu test edition of text books may be used.

U.Com (lions.) CDCS Department of Commerce, University of Delhi, Delhi

B.Com. (llons.): Semester - ill Paper BCH 3.2: INCOME TAX LAW ANO PRACT ICE

Dun.lion: 3 hrs. Lectures/P ractical Lab

Objective: To provide basic knowledge and equip students with application o r principles and provisions of Income-Tax Act. 196 1.

Unit I: Introduction Basic concepts: Income. agricultural income. person. asscssec. u.sse.s.smenl year. previous year. gross total income. total income. maximum marginal rate of tax: Permanent Account Number (PAN) Rcsidcntiul status: Scope of total income on the ba~is of residential status 1:;.xcrnpted income under section I 0

Unit II: Computation of Income under different heads-I Income from Salaries; Income from house property

Unit Il l : Computation of Income under different hcads-2 Prolits and gains of business or profession; Capital gains; Income from other sources

Unit JV: Computation of Total lucomc and Tax Liability Income or other persons included in ossessec·s total income; Aggregation of income and sct-ofTnnd carry forward of losses; Deductions from ~ross total income: Rebates and reliefs Computation of total income of individuals and fim1s: Tax liability of an individual and a lirm. Five leading cases decided b} the Supreme Court

Unit 5; Preparation of Return of Income Practical Lab Fi ling of returns: Manually. On-line fili ng of Returns of Income & TDS; Provision & Procedures of Compulsory On-Linc llling or returns for specified assesses.

There shall be a p ractical examination or 20 Marks on E-fi ll lng of Income Tax Returns usi ng a software utility tool. The student is r·equired to fill appropriate Form and gcncrnte the XML file.

Suggested readings:

I. Singhania, Vinod K .. and Singhania, Monica. Students · Guide to Income Tax. U11frersi1y Edi1ion. Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, Girish .. and Gupta. Ravi. Sys1cma1ic Approach 10 /11,·ome Tax. Bharat Law House. Delhi.

3. Pagare, Dinkar. la1v and l'rac1ice of Income Tax. Sultan Chand and Sons, New Delhi. 4. Lal. B.13. Income Tax law and Praclice. Konark Publications, New Delhi.

B.Com (Hons.) CBCS Department of Commerce, University of Delhi, Delhi

Journals

I. !111:umc Tax Reports. Com pan) Law Institute of India Pvt. Ltd .. Chcnnai. 2. Taxma11. Ta)'.man A llied Services Pvt. Ltd .. New Delhi. 3. Current Tox Reporrer. Current Tax Reporter, Jodhpur.

Solhvarc

I. rxccl Ut ility available at inco111e1<ll:indiaejiling.gov.in

' utc: Latest edition of text books and Sofhvare may be used

B.Com (lions.) CBCS Orpartml'nl of Commerce, University of Delhi, Delhi

B.Com. (lions.): Semester - Ill Paper BCH 3.3: MANAGF.M£NT PRINCIPLES AND APPLICATIONS

()uration: 3 hrs.

Ohjcctivc: To provide the Sllldcnt with an understanding of basic nrnnagement concepts. principles and practices.

Un it I: Introduction I. I Concept: Need for study: Managerial functions -An overview: Coordination - Essence of management. 1.2 Evolution of Management Thought: Classical approach -Taylor, Fayol. Nco classical and lluman relations approach - Ihm thorne experiments. Behaviour.ii approach. Systems appronch, Contingency approach. M BO. Re-engineering. Fi\ e-force analysis, Learning Organis11 tion, Fonune at the Bottom of Pyramid. 1.3 Trends and Challenges of Management in Global Scenario. Emerging issues in management.

Uni t II : Planning 2. 1 Types or Plan - /\n overview. 2.2 Strategic planning - Concept, proces~. Importance and lim itations; Growth strategics -internal and external. 2.3 l· nvironmental analysis and diagno~is ( Internal and external environment) - Definition. lmponancc and Techniques (SWOT/TO\\'$/WOTS-UP. BCG Matrix, Competitor Analysis), Bu\ini:~~ environment - Concept and components. 2.4 Decision-making - ConcepL imponancc, group decision making. lndi\ idual versus group

decision making, Decision making procc~s. perfect rationalit) and bounded rationality. techniques (qualitative and quantitative. MIS. DSS).

Uni t 111 : O rganising 3. 1 Concept. 3.2 f>r<.lccss of organizing - An overview, span of management. dillcrent types or authori ty (line. staff and functional). decentralization. delegation. 3.3 f<orm:tl and informal organization. 3.4 Principles of organizing. 3.5 T} res of organization structure.

Unit IV: Stnfling and Directing 4.1 Concept of staffing · Recruitment and Selection: Orientation; Training and Development: Career Development; Performance Appraisal. 4.2 Motivation Concept. importance. intrinsic and extrinsic motivation: Major motivation theories - Maslow·s need hierarchy theory. I lert:rberg·s two factor theory. McGregor's Theory X ~ind 1 heory Y. Ouch i's Theory Z. 4.3 Leadership - Concept. importance; Major th1iories of lead1irship (Lil<crrs scale theory. Blake and Mouton's Grid theory. Hou~c's path goal theory, Fred Fielder's s ituational leadership), fransactional leadership. Transformational leadership. Transform ing leadership.

8.Com (Hons.) CBCS Dcpnruncnt or Commerce, University or Delhi, Delhi

4.4 Communication - Concept. purpose. procesi.: Oral and written communication: Fonnal and informal communication networks; Barriers to communication, overcoming barriers to communication.

Unit V: Control 5.1 Concept. process. limitation, principles of effective control. Major techniques of' con1rol -Rat io analysis (ROI), budgetary control. EVA. M VA. PERT, and CPM.

Suggested Readings:

2. Koontz. 1-1. and Weihrich, 1-1 . Es.wmtials of Manage111e111. Pearson Education. 3. Robbins. S. and Coulter. M.1'vlonageme111. Pearson Education. 4. Robbins. S. P., DccenLo. D.A .. Bhattacharya. S. and Agrawal. M.M. Fundomemals of

MancJge111e11;: Esse111ials, Concepts and Applic:alion.1. Pearson Education. 5. Drucker P. F. Practice of Mrmogemem. Mercury Books, London. 6. Chhabra. T.N. fasentiols of Management. Sun India. 7. Grinin. R. W. 1\/wwgeme111 Principles and Applicatim1. Cengage Leaming 8. Luthans, F. /111roductio1110 Management. McGraw I Jill.

Note: Latest edition of text boo.ks may be used.

Generic Elective in Economics III(a): Indian Economy-I

Course Description

Using appropriate analytical frameworks, this course reviews major trends in economic

indicators and policy debates in India in the post-Independence period, with particular

emphasis on paradigm shifts and turning points.

Course Outline

1. Economic Development since Independence Major features of the economy at independence; growth and development under different policy regimes—goals, constraints, institutions and policy framework; an assessment of

performance—sustainability and regional contrasts; structural change, savings and

investment.

2. Population and Human Development Demographic trends and issues; education; health and malnutrition.

3. Growth and Distribution Trends and policies in poverty; inequality and unemployment.

4. International Comparisons

Readings:

1. Jean Dreze and Amartya Sen, 2013. An Uncertain Glory: India and its Contradictions, Princeton University Press. 2. Pulapre Balakrishnan, 2007, The Recovery of India: Economic Growth in the

Nehru Era, Economic and Political Weekly, November.

3. Rakesh Mohan, 2008, ―Growth Record of Indian Economy: 1950-2008. A Story

of Sustained Savings and Investment, Economic and Political Weekly, May.

4. S.L. Shetty, 2007, ―India‘s Savings Performance since the Advent of Planning, in

K.L. Krishna and A. Vaidyanathan, editors, Institutions and Markets in India’s

Development.

5. Himanshu, 2010, ―Towards New Poverty Lines for India, Economic and

Political Weekly, January.

6. Jean Dreze and Angus Deaton, 2009, ―Food and Nutrition in India: Facts and

Intepretations, Economic and Political Weekly, February.

7. Himanshu. 2011, ―Employment Trends in India: A Re-examination, Economic

and Political Weekly, September.

8. Rama Baru et al, 2010, ―Inequities in Access to Health Services in India: Caste,

Class and Region, Economic and Political Weekly, September.

9. Geeta G. Kingdon, 2007, ―The Progress of School Education in India, Oxford

Review of Economic Policy.

10. J.B.G. Tilak, 2007, ―Post Elementary Education, Poverty and Development in

India, International Journal of Educational Development.

11. T. Dyson, 2008, ―India‘s Demographic Transition and its Consequences for

Development in Uma Kapila, editor, Indian Economy Since Independence, 19th

edition, Academic Foundation.

12. Kaushik Basu, 2009, ―China and India: Idiosyncratic Paths to High Growth, Economic and Political Weekly, September.

13. K. James, 2008, ―Glorifying Malthus: Current Debate on Demographic Dividend in

India, Economic and Political Weekly, June.

14. Reetika Khera, 2011, ―India‘s Public Distribution System: Utilisation and Impact

Journal of Development Studies.

15. Aniruddha Krishna and Devendra Bajpai, 2011, ―Lineal Spread and Radial

Dissipation: Experiencing Growth in Rural India, 1992-2005, Economic and

Political Weekly, September.

16. Kaushik Basu and A. Maertens, eds, 2013, Oxford Companion to Economics, Oxford University Press.

13.Com (Hons.) CBCS Department of Commerce, University of Delhi, Delhi

B.Com. (Flons.): Semester - HT Paper BCH 3.S(cl); PERSONAL TAX PLANNING

Duration: 2 hrs.

Objective: ro provide basic knowledge of income tax and wealth tax laws to non-commerce students in easily comprehensible manner with a view to equip them to use the legitimate tool of tax planning in their economic life.

Unit I: Concept of ll1x planning Meaning of tax planning, tax avoidance and lax evasion; objective of t:ax planning. Basic framework of Income tax law; meaning of a few frequently used terms like asscssc, previous year. assessment year. Gross total income. Total taxable income, deduction. exemption.

Unit 11: Tax planning relating to residential status and to agricultural income Tax Planning with reference to Residential status - Relevance of residential status in computing taxable income, Determination or Residential status of an individual. Relationship between residential status and incidence of tax. Area ofTax Planning-Case Study Provisions in brief relating to concept of agricu ltural income and tax treacment or agricultural income

Unit HT: T ax Planning with Reference to Salary Income Summarizc<l provisions relating to computation of income under the head salary. Taxation of present benefits: Uonus. Fees and Commission, Meaning, Types and tax lmp lic~tions of allowances, Meaning, types . Valuat ion and tax Implication of perquisites. Allowances vs. Perquisites. Tenninal benefits like gratuity. leave encashment, commuted pension, tax relief u/s 89( I) Case studies based on designing pay package

Unit IV: Planning with Reference to Wealth Tax Wealth tax provisions in brief; Incidence of Tax liab ility; Valuation of Immovable Property; Computation of Tax Liability; Area of tax planning - case study

Suggested Readings

I. Singhania, Vinod K .. Singhania. Ka11il., and Monica S inghania. Direct Taxes Planning and ManaKemem. Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, G irish., and Gupta. Ravi. Corporate Ta:< Planning and Management. Bharat Law House. Delhi.

3. Goyal. S.P. Direcr Tax Pla1111i11g. Sahitya Bhawan publication, Agra. 4. Acharya. Shuklendra., and Gurha, M.G. Tax Planning under Direct Taxes. Modern Law

Publication, Allahabad.

Note: Latest edition of text books may be used. Relevant Finance Act and Finance Rules, and articles by tax consu lta nts in leading newspapers such as Economic Times and Financial Express may also be referred.

B.COM (HONS.)

Paper No – CH 5.1: Semester - V MANAGEMENT ACCOUNTING

Duration: 3 hours Maximum Marks: 100

Lectures: 75 Objective: To provide the students knowledge about use of costing data for planning, control and decision making. Unit I:

1. Nature and Scope, Difference between cost accounting and management accounting, cost control, cost reduction, cost management.

(8 Lectures) Unit II:

2. Budgeting and budgetary control: Concept of budget and budgetary control objectives, merits, and limitations, Budget administration, Functional budgets, Fixed and flexible budgets, Zero base budget, Programme and performance budgets.

(12 Lectures) Unit III:

3. Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages, limitations and applications, Variance analysis – material, labour, overhead and sales variances, Disposition of variances, Control ratios.

(15 Lectures)

Unit IV: 4. Absorption versus variable costing: Distinctive features and income determination.

(5 Lectures)

Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods. Contribution / sales ratio, key factor. Margin of safety. Angle of incidence. Determination of cost indifference point.

(10 Lectures) Unit V:

5. Decision making: Costs for decision making, variable costing and differential analysis as aids in making decisions – fixation of selling price, exploring new market, make or buy, product mix, operate or shut down, sellor process further.

(20 Lectures) Unit VI:

6. Responsibility Accounting: Concept, Significance, Different Responsibility Centers, Divisional Performance Measurement – Financial Measures.

(5 Lectures)

Suggested Reading: 1. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi. 2. Nigam, B.M. Lall. and I.C. Jain. Cost Accounting, Principles and Practice, Prentice.

Hall of India, New Delhi. 3. Mittal, D.K. and Luv Mittal. Cost Accounting. Galgotia Publishing Co., New Delhi. 4. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,

New Delhi. 5. Shukla, M.C., T.S. Grewal and M.P. Gupta. Cost Accounting, Text and Problems.

S. Chand & Co. Ltd., New Delhi. 6. H.V. Jhamb, “Management Accounting”, ANE Books Pvt. Ltd. New Delhi 7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting, Theory and Problems. Shri

Mahabir Book Depot, New Delhi. 8. Jain, S.P. and K.L. Narang. Cost Accounting, Principles and Methods. Kalyani

Publishers, Jalandhar. 9. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons, New Delhi. 10. Singh, S. K. and Gupta Lovleen. Management Accounting – theory and Practice.

Pinnacle Publishing House. References:

1. Usry, Milton E. and Lawrence H. Hammer. Cost Accounting, Planning and Control. South Western Publishing Co.

2. Horngreen, Charles T., George Foster and Srikant M. Dattar. Cost Accounting, A Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.

3. Horngreen, Charles T., Gary L. Sundem. Introduction to Management Accounting. Prentice Hall.

4. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill. 5. Drury, Colin. Management and Cost Accounting. Thomson Learning. 6. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co.,

New Delhi. 7. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill, Publishing

Co., New Delhi. Note: Latest edition of text book may be used.

Department of Commerce

73

B.Com. (Hons.) Paper No – CH 5.2: Semester - V FINANCIAL MANAGEMENT

Duration: 3 hours Maximum Marks: 100

Lectures: 75 Objective: To familiarize the students with the principles and practices of financial management. COURSE CONTENTS

Unit-I: 1. Scope and objective, Time value of money, Risk and return (including Capital Asset

Pricing Model), Valuation of securities – Bonds and Equities. (8 Lectures)

Unit-II: 2. The Capital Budgeting Process, Cash flow Estimation, Payback Period Method,

Accounting Rate Of Return, Net Present Value (NPV) Net Terminal Value, Internal Rate of Return (IRR), Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk- Adjusted Discount Rate. (20 Lectures)

Unit-III: 3. Cost of Capital and Financing Decision: Sources of long-term financing Estimation

of components of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and financial leverage. Determinants of capital structure. (20 Lectures)

Unit-IV: 4. Dividend Decision – Theories for Relevance and irrelevance of dividend decision

for corporate valuation. Cash and stock dividends. Dividend policies in practice. (12 Lectures)

Unit-V: 5. Working Capital Decisions: Concepts of working capital, the risk-return trade off,

sources of short-term finance, working capital estimation, cash management, receivables management, inventory management and payables management.

(15 Lectures)

Spreadsheet is the recommended software for doing basic calculations in finance and hence can be used for giving students subject related assignments for their internal assessment purposes. Some problems of finance are covered in Paper CH 2.2 (C)

Suggested Readings

1. Horne, J.C. Van. Financial management and policy. 10th ed. New Delhi Prentice Hall of India.

2. Horne, J.C. Van. Fundamentals of Financial Management. 9th ed. New Delhi Prentice Hall of India.

3. Levy H. and M. Sarnat . Principles of Financial Management. Engelwood Cliffs, Prentice hall.

4. Johnson, R.W. Financial Management. Boston Allyn and Bacon.

5. Joy, O.M. Introduction to Financial Management. Homewood: Irwin.

6. Khan and Jain. Financial Management text and problems. 2nd ed. Tata Mc Graw Hill New Delhi.

7. Pandey, I.M. Financial Management. Vikas Publications.

8. Bhalla, V.K. Financial Management & Policy. Anmol Publications, Delhi.

9. Chandra, P. Financial Management- Theory and Practice. (Tata Mc Graw Hill).

10. Rustagi, R.P. Fundamentals of Financial Management. Galgotia Publishing House, Delhi)

11. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai and Company, Delhi.

12. Sharma, G.L. and Y. P.Singh. ed. Contemporary Issues in Finance and Taxation. Academic Foundation Delhi.

13. Singh, Surender and Kaur Rajeev. Fundamentals of Financial Management. Book Bank International.

Note: Latest edition of text book may be used.

B.Com. (Hons.) Paper No –CH 5.3 (a): Semester - VI

AUDITING

Duration: 3 hours Maximum Marks: 100 Lectures: 75

Objective: To provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards. COURSE CONTENTS Unit I:

1. Introduction: Meaning, Objects, Basic Principles and Techniques. Classification of Audit.

2. Audit Planning. Internal Control – Internal Check and Internal Audit

(15 Lectures)

Unit II: 3. Audit Procedure – Vouching and verification of Assets & Liabilities.

(15 Lectures)

Unit III: 4. Audit of Limited Companies:

(i) Company Auditor: Qualifications and disqualifications, Appointment, Removal, Remuneration, Rights, Duties and Liabilities.

(ii) Audit Committee (iii) Auditor‟s Report: Contents and Types. Auditor‟s certificates (iv) Emphasis on Companies (Auditor‟s Report) order, 2003 (CARO – 2003) (v) Liabilities of Statutory Auditors in case of non-compliance.

(15 Lectures) Unit IV:

5. Special Areas of Audit: Special features of Cost audit. Tax audit and Management audit.

6. Recent Trends in Auditing: Basic considerations of audit in EDP Environment.

7. Relevant Auditing and Assurance Standards (AASs).

8. Relevant Case Studies/Problems.

(15 Lectures)

Suggested Readings:

1. Jha, Aruna. A Student‟s Guide to Auditing. Taxmann. 2. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of Practical

Audiditng. S. Chand and Co. Ltd., New Delhi. 3. Institute of Chartered Accountants of India. Auditing and Assurance Standards.

ICAI, New Delhi. 4. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw Hill

Publishing Co. Ltd., New Delhi. 5. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi. 6. Sharma,T.R. Principles and Problems. Sahitya Bhawan Publication, Agra. 7. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing

Company. 8. Publication ICAI. (CARO).

References:

1. A Ramaiya. Guide to Companies Act. Wadhwa & Co., New Delhi. 2. Alvin, S.A. Arens and K. Loebbecke James Auditing: An Integrated Approach.

Prentice Hall. NJ. 3. Michael Chris Knapp. Contemporary Auditing, Real Issues and Cases. Thomson

Learning. 4. Strawser R., Jerry. and Robert R Strawser. Auditing. Thomson Learning.

Note: Latest edition of text book may be used.

B.Com. (Hons.) Paper No – CH 5.3 (b): Semester - V

E-Commerce

Duration: 3 hours Maximum Marks: 100 Lectures: 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.

PART – A 45 Lectures Unit-I: Introduction: Meaning, nature, concepts, advantages and reasons for

transacting online, categories of E-Commerce. (5 Lectures)

Unit-2: Planning Online Business: Nature and dynamics of the internet, pure online vas brick and click business; assessing requirement for an online business designing, developing and deploying the system, one to one enterprise. (10 Lectures)

Unit-3 Technology for Online Business: Internet, IT Infrastructure, Middleware,

contents: Text and Integrating E-business applications. (10 Lectures)

Unit-4: 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;

(10 Lectures)

Unit-5: Laws Relating to online transactions: Salient Features. (5 Lectures)

Unit-6: Applications in E-Commerce: E-commerce applications in manufacturing, wholesale, retail and service sector. (5 Lectures)

PART – B 15 Lectures

Unit-7 Virtual existence: Concepts, working, advantages and pitfalls of Virtual organization, workforce, work zone and workspace and staff less organization.

(7 Lectures)

Unit-8 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. (6 Lectures)

Unit-9 Security in E-Commerce: Digital Signatures, Network security, Data

encryption with secret keys, data Encryption public keys. (2 Lectures)

OR

PART C (2 Practical per week) Designing web page using a tool: Tool will be notified by the Department

Scheme of Examination Part A 30 Marks regular + 10 marks IA Part B 10 Marks

Students opting for Part C in lieu of Part B will be assessed through a practical examination of 10 marks for 1 hour through an Internal Examination.

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.

Note: Latest edition of text book may be used.

B.Com. (Hons.) Paper No – CH 5.4 (d): Semester - V

ADVERTISING AND PERSONAL SELLING Duration: 3 hours Maximum Marks: 100

Lectures: 75

Objective: The objective of this course is to familiarize students with the basic concepts, tools and techniques of advertising and promotion used in marketing for communicating with customers. No. of

Lecture Section A: Advertising Unit - I 1. Introduction: Meaning, nature and importance of advertising; Types of

advertising; Advertising objectives and audience selection; Setting of advertising budget.

8

2. Media Decisions: Major media types - their merits and demerits; Factors influencing media choice.

8

Unit –II 3. Message Development; Advertising appeals, Advertising copy and elements. 8 4. Measuring Advertising Effectiveness: Evaluating communication and sales

effects; Pre and Post testing techniques. 8

5. Advertising Agency: Role, types and selection of advertising agency. Ethical and legal aspects of advertising.

8

Section B: Personal Selling Unit –III 6. Introduction: Nature and importance of personal selling; Types of personal

selling situations and selling jobs; Personal selling and salesmanship; Characteristics of a successful salesman; Customer knowledge - buying motives and selling appeals; Product and market knowledge.

7

7. Process of Effective Selling: Prospecting, pre-approach and approach; Presentation and demonstration.

6

Unit –IV 8. Handling Objections: Types of objections; Handling objections; Closing the

sale, Customer follow-up. 6

9. Sales Planning and Control – An Overview: Sales forecasting; Sales budget; Sales quota; Sales territories.

8

Unit –V 10. Management of Sales Force: Recruitment and selection; Training and

development; Direction and supervision; Sales force motivation and compensation; Sales force performance appraisal.

8

Suggested Readings:

1. Dunn, S. Wats and Arnold M. Barban. Advertising: Its Role in Marketing. 2. Belch and Belch. Advertising. McGraw Hill Co. 3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice

Hall of India, New Delhi. 4. Batra, Myers and Aakers. Advertising Management. 5th ed. Prentice Hall of India,

New Delhi. 5. William, J. Stanton and Rosann Spiro. Management of Sales Force. 10th ed. Irwin

McGraw Hill. 6. Richard, H. Buskirk and D Buskirk Bruce. Selling: Principles, and Practice. 14th ed.

McGraw Hill, Inc. 7. Eugene M. Johnson, David L. Kurtz, and Berhard E Schening. Sales Management;

Concepts, Practices and Cases. 2nd ed. McGraw Hill. 8. Dasgupta. Sales Management in the Indian Perspective. Prentice Hall of India, New

Delhi. 9. Richard, R. Still, Edward W. Cundiff and Norman P. Govoni. Sales Management.

5th ed. Prentice Hall of India, New Delhi. 10. Terence A. Shimp. Advertising and Promotion: An IMC Approach. South Western,

Cengage Learning. 11. Sharma, Kavita. Advertising : Planning and Decision Marketing, First editioin,

Taxmann Publication Pvt. Ltd. Note: Latest edition of text book may be used.