Controller of Examinations SAMBALPUR UNIVERSITY JYOTI VIHAR, BURLA ‘Sambalpur (Odisha), PIN- 768 019 Urgent. (Both by post and by e- mail) wo 8886 p0a.4 Dated:_X2/ 11) 2016 To The Principals, (All the Affiliated Colleges under Sambalpur University having ‘Three Year Degree Courses excluding Autonomous Colleges.) Sub: Syllabus & Implementation of CBCS pattern Arts/Seience/Commerce (Pass and Hons.) from the Academic Session 2016-17. Ref:- This office letter No 5314/ Acd-I dated 21.7.16 and letter No. 5970/Acd.-I dated 8.8.16. Sir, In continuation tothe letters and the subject cited above, I am directed to intimate you that the Vice- Chancellor has been pleased to approve the syllabus for Courses / papers related to U.G Commerce for CBCS_ + 3 courses degree B.Com. (Both Pass & Hons. ) examinations under 6 (15) of O.U. Act -1989 giving it effect from the Academic Session, 2016-17. The detail Courses of Studies is enclosed herewith for your reference and necessary action. This may kindly be noted that it is the final syllabus for B.Com. (Pass & Hons.) subject/ papers under CBCS pattern. It may be made available to teachers and students concerned. Further you are requested to ensure teaching of the courses in your colleges accordingly. Any error and omission ete. may kindly be intimated to this office. . ‘Any queries on the matter may be made through e-mail: coesuniv@gmail.com. Thanking you, Yours faithfully, Encl: As above eo or bs tinationsMemono,_ 226 2 jped.s(80s), ea, 93201 Copy forwarded with enclosure for information and necessary action to: 1. The Chairman, Post Graduate Council, Sambalpur University. 2. The H.0.D., P.G. Department of Business Admn., Sambalpur University. 3. The Director, College Development Council, Sambalpur University. 4. The Director, Directorate of Distance and Continuing Education, Sambalpur University. 5. The Coordinator, Private Examination Cell, Sambalpur University. 6. Ast Registrar (Examination), Sambalpur Univers. 7. Programmer, University Computer Unt, Sambalpur Univers 8 Ast. Controller of Examinations, Sambslpur University. 9. Section Oficer /Asstant~in- Charge, e-Governance Cell Samblpur Univers with request to provide all the materials in the official web-site according (as #3 cbew syllabus - B.Com. (Pass & Hons.) Final) 10, Section Officers, computer Unit, 6 El, EC, EC, EC-V Sections, 11, Five spare Copies for Academic! Sections with enclosure geet oe menono, £282" jred.tb0s), tea, AY BOLL Copy forwarded without enclosure for information and necessary action 4. The Dy. Director, e ~ Governance Cell, Sambalpur University with request for needful to provide all the materials in the official web-site accordingly 2. P.A tothe Vice- Chancellor, Sambalpur University. 3. P.A. to the Registrar, Sambalpur University 4. P.A.to the Controller of Examinations, Sambalpur University. green Sni/-THEORY PRITL 5): The ¢ B.Com. (Hons.): Three Year (Semester) € oop | Aaa oS ‘ Yar c c _ 0.6) [_aaeresctire ho] Semester Cod ) { Beri _ [Environmental Sues Me] SO 12 | « jx So og BCL? [reancal Accounting cores le cr-42 [ousness aw eerie (| Papier HEL¢ [Miro Economies Se 5 | 50.) 7 |e roma & Bolt tov Semester \ 73 SORE [bomen Communeaton J Enatreh MEE] Gu|2 x ie 5D Seas fost Bet 2 |2 By 28 F WG-13 {cow accounting core 2120) Wee i2 '5CH-2.4 [Any one ofthe followin GE, 2B ar | SO if \ep % [b] New Venture Planning I Toma] pe Seneaterih i] Sema cepa mounting eer] SOS | soy | ee M BCi-3.2 [Human Resource Manageme ns] ole | els: 70 [& BcH-a_] Management Pants ond AppTzaon ore? e121) feo ig BCHaA [Buses Susie ce fee len We fools weieas [ecommerce wert $2 |3 | 2 | “se jo. Tora] | aE Semester Bo aan mas oT ats ls) ol) 10 SCH-AD [Busness Mohemsts erst fo |e | eld 10D |G BcH-A3 [Management Accounting Geol s> |e Blt jroo | Gci-4 Anyone ofthe folowing cat op |e | air |rev jb Ja) indian Econorny 1 : 7 Banking and insurance | | BONS |Entrepreneurship seat 52] 2) — | -| SP fu = Toma \ rE 7 TemesierW | ! a [oat sd Waragerent Accounting tan oo |e jy eeir | 16 fe income Law ad Practice cout So |¢ |] 1 reo |e [computer ippkcatoninduinewomwonectinal ota [5d js | sult: foo |C nancial Management wert SD | & | Sb) to [|S Tora ay Semen i | ev. BCHE1 [Ruding and Corparate Governance. cent so |g |sulr liew Jo BGHED advanced Accounts © [corer g | el, ji }é BCIE63[ojec Work Sty or ay one TRS ose3 | 50 so [2| eo sss pacman Tae oe 14 | ens | ee |g Tora Le aN I Bi [Sean TOTAL joco' [two] layro Pt sta, oa YD a] Organizational Behaviour TOTAL — Jb) Funeamenalof verona felindect tx aw a} corpraie Tax Panning eindusral ations and iabour Lows nteatonal Finance use fa FRE Management and Secretarial Paice 5) ntemationa Business fel Gonssmer ar and Customer Core a}Factois Act and wou Las ie) Busines Tax Procedure and Management i Finanaat tutions and facia ServicesB.Com. (Pass): Three Year (6 Semester) CBCS P Hucvy Pore/ : MARKS ¢p MARK! CR er Course Structure Category Semester TH SET [eevronmentl Sadi Mp oe 2 | 86-12 [Financial Accounting Core || 50 b | oo 1 ie 8:13 —[evsines law core? [10 5s! @ | te- CAA [wicro teononis eijiso 6 et Tora 3 Semester . BELi [Busnes Communion me se 2 86-22 [Corporate Laws cores [i sD s [So |} ep C23 [cost Accounting — cealign 5 |SB 1 ia C28 [Anyone ofthe folowing e2 [iso 6 60 1 160-2 a} Macro Economies i b) New Venture Planting Tora 3 Semester ; BES [Corporate Accounting Goes [i 56 5 Fo 1 Nee ‘BC:3.2 [Business Stastistics Gore6 [1 So Ss 60 i) 10D ~ 'BC-3.3 [Management Principles and Application osea [ise js |Se jt tend aC3.4 [E-Commerce serps @® '2 | | epee Tora 3 { Semester a BCA Prnapes of Marketing wert] 50 |S | So jt jee 184.2 [Business Mathernatics Cores [i gv | 5 | Se 1 New -€ 8C-43[Menagement Accounting mT 50 |e | ee 11 fro 86-44 [Entrepreneurship HQT Ge l2 |= i Jens Tora p78 | = Semester ey i | BCEI [Coit and Wanagement Accounting wespiso is fem j 1 hewng 5-52 nome law and Practice ceili se 1s |S \ Ie 865.3 |Computer Appcation n Guinew orhnyensoMUA | -oses [I 50 IE ieee bese 505.4 laevertsing seataso |Z |= [So 3 Tora 3 Semester j ‘BCE [Audigg and Corporate Governance Coit i & [xe ) jiu --6 18C-6.2 [Advanced Accounts wrt ise i¢ | so |1 | 1or-€ 866.3 [Project Work/Field Study or any one of lst psa [iso i loo | 2] w-é€ 8C-6.4 [Personal Seling and Slesmanship scat gu [a Jo Tora i- : SeaNOTOTAY utero] [qee"| fremrias A a) Organisational Behaviour fb) Funcamentals of investment e) ndiect Tax Laws a) Corporate Tax Planning [industrial Relations and tabour Laws International Finance use a) Office Management and Secretarial Practice b}international Gusiness [el Conssmer Affairs and Customer Core [dl Factories Act and Labour Laws el Business Tax Procedure and Management If Financial institutions and Financial Services Ye Ny ra oe wd ait \e vat — Ce patman-Pis))CLASS & SCHEME OF VALUATION 1. THEORY CLASS IN COMMERCE (PASS & HONS.) HAVING FIVE CREDITS There shall be 5 theory classes per week for each paper. Each unit of a paper shall carry 18 marks. The term end examination of each paper shall be of three hours duration. Both long type and short type questions are to be set covering all the units. 10 questions shall be given out of which a student has to answer 5 questions. Each question shall carry (6 marks. 2. TUTORIAL CLASS IN COMMERCE (PASS & HONS.) HAVING ONE CREDIT There shall be one tutorial class per week for each paper. The subject matter of tutorial class shall comprise clarification of student's doubts on course covered; engaging students in interactive session on chapters taught and providing inputs with practical example on recent development taking place in the area of discussion and organising seminar by guiding the students in the preparation, presentation and discussion on seminar papers. So the evaluation of the students for award of marks / credit in tutorial shall be made as per following guidelines. 1. Paper presentation of 2500 words on the selected topic and students performance in the seminar discussion, or 2. Unit test, not less than two, in each paper. In papers such as financial accounting, business law, cost accounting, corporate accounting, business statistics, business mathematics, management accounting, cost and management accounting, income tax law and practice, financial management, advanced accounts and security and ort folio management unit tests shall be conducted where as in all other papers presentation of seminar papers shall be the basis of evaluation. However in case of project report paper in the sixth semester an examinee is to write a project paper of not less than 50 pages on the topic of his choice in consultation with the faculty members. The evaluation shall be based on worth of the project Paper (4 credits / 60 marks) and viva-voce (2 credits / 40 marks). The faculty members of the department will evaluate the project paper and award credit. Time afial) be me tated] pracie, clatd haw ABce | LEC papess >. : Pak Hewat Vain 05)B.Com (Hons.) CBCS B. Com. (Hons.): Three-Year (6-Semester) CBCS Programme Basic Structure: Distribution of Courses | Ability Enhancement Compulsory 1 | Course (ABCC) 2 Papers of 2 Credit Hrs, each (Total Credit Hs. 2X2) 4 ‘Skill Enhancement Elective Course 2| SEQ. = 2 Papers of 4 Credit Hes. each (Total Credit Hrs. 2X4) 8 3 | CORE COURSE 14 Papers of 6 Credit Hrs. each (Total Credit Hrs. 14X6) 84 (5 Lectures and { Tutorial) Discipline Specific Elective (DSE) 4 Papers of 6 Credit Hrs. each (Total Credit Hrs, 4X6) 4 (5 Lectures and | Tutorial) eee) 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 4X6) 4 (6 Lectures and 1 Tutorial) [Total Credit Hrs 144 | deal Lecture Ciass size 40 to $0 students {Ideal Tutorial group Size :- 10-12 students 3. Ideal Laboratory Practical Batch Size 15-20 StudentsBeem (Homa) | Pay : Semana TS Papue dows Cone [Paws Com T B.Com (Hons.) CBCS. . ~y Fanon vibirg Paper Bel 12: HaansaNaseooMng Duration: 3 hrs. Marks: 100 Lectures Sir Pracienh 26 Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions. CONTENTS. Unit 1 (8) Theoretical Framework PLectures i, Accounting as an information system, the users of financial accounting information land their needs. Qualitative characteristics of accounting, information, Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting; cash basis and accrual basis. ji, The nature of financial accounting principles ~ Basic concepts and conventions: entity money measurement, going concer, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India. Salient features of First-Time Adoption of Indian Accounting Standard (Ind-AS) 101. Intemational Financial Reporting Standards (IFRS): - Need and procedures (b) Accounting Process 5 @Lectures From recording of a business transaction to preparation of trial balance including adjustments (©) Computerised Accounting Systems 26 Practical Lab Computerised Accout accounting software: ing Systems:\Computerized Accor ts by using any popular ‘atures settings; Creating te dee" Generating Reports - Cask Book, LedgeA\Accounts, Trial Batgnce, Profit and Loss Selecting and shutting a Company’, store data of a Company Unit 2: (a) Business Income 10 Lectures i, Measurement of business income-Net income: the accounting period, the continuity docitine and matching concept, Objectives of measurement. ii, Revenue recognition: Recognition of expenses. iii, The nature of depreciation. The accounting concept of depreciation. Factors in the ‘measurement of depreciation, Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets-change of method. iv, Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: bea) periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features Ate ae of Indian Accounting Standard (Ind-AS): 2 () Final Accounts T Lectures Capital and revenue expenditures and receipts: general introduction only. Preparation of financial statements of non-corporate business entities Unit 3: Accounting for Hire Purchase and Installment 5; 10 Lectures Calculation of interest, patil and full repossession, Hire purchase trading (total cash price basis), stock and debtors system; Concepts of operating and financial lease (theory only) Unit 4: Accounting for Inland Branches 10 Lectures ‘Concept of dependent branches; accounting aspects; debtors system, stock and debtors system, branch final accounts system and whole sale basis system. Independent branches: concept-accounting treatment: important adjustment entries and preparation of consolidated profit and loss account and balance sheet, 4B.Com (Hons.) CBCS Unit 5: Accounting For Dissolution of the Partnership Firm ‘Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to ‘limited company and piecemeal distribution 10 Lectures Note: 1. ‘The relevant Indian Accounting Standards in line with the IFRS for all the above topics should be covered, 2. Any revision of relevant Indian Accounting Standard would become applicable immediately. 3. There shall be 4 Credit Hrs. for Lectures + one Credit hr, (Two Practical Periods per week per batch) for Practical Lab + one credit Hr for Tutorials (per group) 4, Examination Scheme for Computerised Accounting Systems ~ Practical for 20 marks. The practical examination will be for | hour. 5. ‘Theory Exam shall carry 80 marks Suggested Readings: Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw-Hill Education, 13° Ed. 2013, 2. Charles T. Homgren and Donna Philbrick, Jnroduction to Financial Accounting, Pearson Education. 3. LR. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi, 4. MC Shukla, T.S. Grewal and $.C.Gupta. Advanced Accounts. Vol-I. §. Chand & Co., New Delhi. 5. SN. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi. 6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi 7. Bhushan Kumar Goyal and HIN Tiwari, Financial Accounting, International Book House 8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning. 9. Tulsian, P.C. Financial Accounting, Pearson Education. 10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi Note: Latest edition of the text books should be used.B.Com (Hons.) CBCS Pape hans cove TL, Pas Cove ; Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law. Contents Unit 1: The Indian Contract Act, 1872: General Principle of Law of Contract. 13 Lectures 2) Contract - meaning characteristic and kinds b) Essentials ofa vald connact - Ofer and sccetanc, consideration, contractual capacity, free consent, legality of objects. Unga idemenet B Leetawes Discharge of contract modes of discharge, breach and remedies again! breach of eotract Comings contrcts 98 cuastconracs ‘nleg The Indian Contrast Act 1872: Specific Contract 13 Lectures Contract of Indemnity and Guarantee b) Contract of Bailment ©) Contract of Agency Unit The Sale of Goods Act, 1930 13 Lectures 2) Conrct of sale meaning ond difference betwen sale and agreement to sel ®) Conditions and wararies c) Transfer of ownership in goods including sale by a non-owner Performance ofeontat ole rr ——‘“=CSCOCOCOCO™CN Endoustneuh, po ide gle Eng adowstoninh, Coecsting om pomncing op huge “Oe NE ine Partnership Act, 1932 ‘Nature and Characteristies of Partnership Registration of a Partnership Firms: types of Parnes Rights and Duties of Parers Lr LL Mode of Dissolution of Partnership imited Liab Partnership het 2008 a) Salient Features of LLP D)_ilferenosberneen LLP and Partnership, LLP and Company 3) LP Agreement Partners and Designated Partners ©). Incorporatin Document 1) Incorporation by Rewstation g) Partners and their Relationship B) The13 Lectures » ©). Negotiation’ 4) Crossing of e) Bouncing of Cheque Suggested Readings: M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi ‘Avtar Singh, Business Law, Eastern Book Company, Lucknow. Ravinder Kumar, Legal Aspects of Business, Cengage Learning SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi, Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House Sushma Arora, Business Laws, Taxmann Pulications. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Educat PC Tulsian and Bharat Tulsian, Business Law, MeGraw Hill Education 0. Sharma, JP. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi , 6 ed, Note: Latesi edition of text books may be used.Pytow tens | frows B.Com (Hons.) CBCS Pape GET , Vices EComenaies . B.Com.(Hons.)» Semester = Paper - BCH ECONOMICS Duration: 3 hrs. Marks: 100, Lectures: 65 Objective: The objective of the course is to acquaint the students with the concepts of microeconomics dealing with consumer behavior. The course also makes the student understand the supply side of the market through the production and cost behavior of firms. CONTENTS Unit 1: Demand and Consumer Behaviour 13 lectures, Concepts of revenue: marginal and Average: Revenue under conditions of Perfect and imperfect competition Elasticity of demand: price, income and cross. Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer's equilibrium (necessary and sufficient conditions). Price elasticity and price consumption curve, income consumption curve and Engel curve, price change and income and substitution effects. Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy), Revealed Preference Theory. Unit 2: Production and Cost 13 lectures Production isoquants, marginal rate of technical substitution, economic region of production, optimal combination of resources, the expansion path, isoclines, returns to scale using isoquants. Cost of Production: Social and private costs of production, long run and short run costs of production. Economies and diseconomies of scale and the shape to the long run average cost. Learning curve and economies of scope. Unit 3: Perfect Competition 13 lectures Perfect competition: Assumptions. Equilibrium of the firm and the industry in the short and the long runs, including industry's long run supply curve. Measuring producer surplus under perfect competition. Stability Analysis - Walrasian and Marshallian. Demand - supply analysis including impact of taxes and subsidy Unit 4: Monopoly 10 lectures Monopoly: Monopoly short run and long run equilibrium, Shifts is demand curve and the absence of the supply curve. Measurement of monopoly power and the rule of thumb for pricing, Horizontal and vertical integration of firms. The social costs of monopoly power including deadweight loss. Degrees of price discrimination. Unit 5: Imperfect Competition 16 lectures Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision-equilibrium. Monopolistic Competition and economic efficiency Oligopoly and Interdependence - Cournot’s duopoly model, Stackelberg model, Kinked demand model. Prisoner's dilemma, collusive oligopoly - price-leadership model ~ dominant firm, cartels, sales maximization, Contestable markets theory. Pricing Public Utilities.B.Com (Hons.) CBCS Suggested Readings: 1. Pindyck, RS. D. L, Rubinfeld and P., L. Mehta; Microeconomics, Pearson Education. 2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning 3. Maddala GS. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill Education, Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education. Case and Fair, Principles of Micro Economics, Pearson Education Koutsiyannis, Modern Micro Economic Theory. CSnyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning, Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education, 9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education 10, Amit Sachdeva, Micro Economics, Kusum Lata Publishers Note: Latest edition of text books shall be used.Bees Hen [aus Sementir - I com ttomny eves PY Hom ions fece © utes Communucedlizn, raper - BCH SLI" BUSINESS COMMUNTEATION (dn English) Duration: 3 hrs. Marks: 50 Lectures: 30 Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading, ‘writing, comprehension and communication, as also to use electronic media for business communication Contents: Unit 1: Introduction: 6 Lecture Nature of Communication, Process of Communication, Types of Communication (verbal & Non Verbal), Importance of Communication, Different forms of Communication Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers Unit 2: Business Correspondence: 6 Lecture Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter - office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume. Unit 3: Report Writing: 6 Lecture Business reports, Types, Characteristics, Importance, Elements of structure, Process of writing, Order of writing, the final draft, check lists for reports. Unit 4: Vocabulary: 6 Lecture Words often confused, Words often misspelt, Common errors in English. Unit $: Oral Presentation: 6 Lecture Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids. Suggested Readings: 1, Bove, and Thill, Business Communication Essentials, Pearson Education 2. Shirley Taylor, Communication for Business, Pearson Education 3. Locker and Kaczmarek, Business Communication: Building Critical Skills, McGraw Hill Education 4, Heria A Murphy, Herbert W Hildebrandt, Jane P. Thomas, Effective Business Communication (SIE), McGraw Hill Education 5. Dona Young, Foundations of Business Communication: An Integrative Approach, McGraw Hill Education 6. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz, Paula Lentz, and Neerja Pande, Business Communication: Connecting in a Digital World (SIE), MeGraw Hill Education Note: Latest edition of text books may be used.Semele WL - Ble Hers | Poss cae B.Com (Hons.) CBCS ih B-Gone- (Hons Semestortl- Paper ~BCHGH: CORPORATE ACCOUNTING Duration: 3 hrs. ‘Marks: 100 Lectures: 66) Objectives: To help the students to acquire the conceptual knowledge ofthe corporate accounting ‘and to lear the techniques of preparing the financial statements Contents, Unie, Unie 2. Unit 3 Unita Unies. Unie 7 Accounting for Share Capital & Debentures 12 Lectures Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights and bonus shares; Buy back of shares; Redemption of preference shares; [ssue and Redemption of Debentures Final Accounts 1 8 Lectures Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration, Disposal of company profits Valuation of Goodwill and Valuation of Shares Concepts and calculation: simple problem only 12. Lectures ‘Amalgamation of Companies 12 Lectures Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-company holdings). Internal reconstruction: concepts and accounting treatment ‘excluding scheme of reconstruction, Accounts of Holding Companies/Parent Companies 12 echiwnns Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAD. Bbectures Banking -ctures Difference’ smpany; prudential Concepts of funds dian AceAunting Standard (Ind- AS): 7. The relevant Indian Accounting Standards in line witl topics should be covered. Any revision of relevant Indian Accounting Standard would become applicable immediately. the IFRS for all the above peB.Com (Hons.) CBCS Suggested Readings: 1. J.R, Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi 2. MOC. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol--Il. 8. Chand & Co., New Delhi. 3. S.N. Maheshwari, and S. K, Maheshwari. Corporate Accounting. Vikas Publishing House, New Delhi ‘Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning. Jain, S.P. and K.L. Narang, Corporate Accounting. Kalyani Publishers, New Delhi Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education 10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi Note: Latest edition of text books may be used. 12Gemechn Hens / Poss Core B cs Pom He B.Com (Hons. C eb “a : fon Bee ae B.Com. (Hons.): Semester - 11 Paper ~ BCH 2.3: CORPORATE LAWS Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, 1996, Case studies involving issues in corporate laws are required to be discussed. UNIT I: Introduetion 15 Lectures Administration of Company Law [including National Company Law Tribunal (NCL), National Company Law Appellate Tribunal (NCLAT), Special Courts}; Characteristics of a companys lifting of corporate veil; types of companies including one person company, small company. and dormant company; association not for profit, illegal association; formation of company, ofline filing of documents, promoters, their legal position, pre-incorporation contrac; on-line registration of a company. UNIT 2: Documents 15 Lectures Memorandum of association, Articles of association, Doctrine of constructive notice and indoor ‘management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR: book-building; issue, allotment and forfeiture of share, transmission of shares, buyback and provisions regarding buyback; issue of bonus shares. UNIT 3: Management 15 Lectures Classification of directors, women directors, independent director, small shareholder's director; disqualifications, director identity number (DIN); appointment; Legal positions, powers and ‘duties; removal of directors; Key managerial personnel, managing director, manager; Meetings: Meetings of shareholders and board of directors; Types of meetings, Convening and conduct of meetings, Requisites of a valid meeting, postal ballot, meeting through video conferencing, e-voting. Committees of Board of Directors - Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee UNIT 4: 15 Lectures Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to Books of Account, Provisions relating to Audit, Auditors’ Appointment, Rotation of Avditors, ‘Auditors’ Report, Secretarial Audit Winding Up: Concept and modes of Winding Up. Insider Trading, Whistle Blowing: Insider Trad blowing : Concept and Mechanism, ;; meaning & legal provisions; Whistle- UNIT 5: Depositories Law 5 Lectures ‘The Depositories Act 1996 — Definitions; rights and obligations of depositories; participants issuers and beneficial owners; inquiry and inspections, penalty Suggested Readings: 1, MC Kuchhal, Modera Indian Company Law, Shri Mahavir Book Depot (Publishers), Delhi. 2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi. 3. Anil Kumar, Corporate Laws, Indian Book House, Delhi 13 (aB.Com (Hons.) CBCS 8 9, Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi Avtar Singh, Introduction to Company Law, Eastern Book Company Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth. ‘Manual of Companies Act, Corporate Laws and SEB! Guideline, Bharat Law House, New Delhi. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell 10, Sharma, .P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi Note: Latest edition of text books may be used.poten EF Boom Hom Haw B.Com (Hons.) CBCS Paper GB - r B.Com. (Homjremester=tt Paper = BCH 2.4: MACRO ECONOMICS Duration: 3 hrs. Marks: 100 Lectures: 65 Objectives: The course aims at providing the student with knowledge of basic concepts of the macro economics. The modern tools of macro-economic analysis are discussed and the policy framework is elaborated, including the open economy. Contents, Uni introduction 5 Lectures concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macroeconomic analysis short_and the long run — determination of supply, determination of demand, and conditions of equilibrium Unit 2:Economy in the short run 20 Lectures IS-LM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis. Unit 3:Inflation, Unemployment and Labour market 20 Lectures Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of inflation; Unemployment ~ natural rate of unemployment, frictional and wait unemployment. Labour market and its interaction with production system; Phillips curve, the trade-off between inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational, Unit 4:Open economy 13 Lectures (Open economy flows of goods and capital, saving and investment in a small and a large open economy, exchange rates, Mundell - Fleming model with fixed and flexible prices ina small ‘open economy with fixed and with flexible exchange rates, interest-rate differentials case of a large economy. Unit S: 7 Lectures Behaviorak Foundations- Investment ~determinants of business fixed investment, effect of tax, determinants of residential investment and inventory investment. Demand for Money — Portfolio and transactions theories of demand for real balances, interest and income elasticities of demand for real balances. Supply of money Suggested Readings Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Leaming i 2. Robert J Gordon, Macroeconomics, Pearson Education 3. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Lid 4. Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education. 5. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill Education 6. Oliver J. Blanchard, Macroeconomics, Pearson Education 7. G.$. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education 8. Shapiro, Macroeconomic Analysis, 9. Paul A’ Samuelson, William D Nordhaus, and Sudip Chaudhuri, Macroeconomic, McGraw-Hill Education 10. SN Singh, wafe 3eI7@, Pearson Education Note: Latest edition of text books may be used. Is (eeSermestev-T- BCom Hen — Cove- Se it oO = BCom tons cacs PAR DErHRY Dewe Ys Come ¥ B.Com (Sons Semester —H#t Peper-—=BGH3t: HUMAN RESOURCE MANAGEMENT Duration: 3h. Marks: 100 Lectures: 65 Objective: The objective of the course is to acquaint students with the techniques and principles to ‘manage human resource of an organisation. Unit 1: Introduetion 19.Lectures Human Resource Management: Concept and Functions, Role, Status and competencies of HR Manager. HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human Resource Management, Workforce diversity; Empowerment; Downsizin luman Resource Information System Unit 2: Acquisition of Human Resource 1ZLectures Human Resource Planning- Quantitative and Qualitative dimensions; job analysis ~ job description and job specification; Recruitment ~ Concept and sources; Selection ~ Concept and. process; test and interview; placement and induction Unit 3: Training and Devetopment 19.Lectures Concept and Importance; Identifying Training and Development Needs; Designing Training Programmes; Role-Specifie and Competency-Based Training; Evaluating Training Effectiveness: Training Process Outsourcing: Management Development; Career Development, Unit 4: Performance Appraisal TZLectures Nature, obfectives and importance; Modern techniques of performance appraisal; potential appraisal and employee counseling; job changes - transfers and promotions; Compensation: concept and policies; job evaluation; methods of wage payments and incentive plans; fringe benefits; performance linked compensation. Unit 5: Maintenance 1QLectures Employee health and safety; employee welfare; social security; Employer-Employee relations- an overview; griewance-handling and redressal; Industrial Disputes: causes and settlement machinery Suggested Readings: L. Gary Dessler. 4 Framework for Human Resource Management. Pearson Education, 2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson Education, Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning Ivancevich, John M. Human Resource Management. McGraw Hill, Wreather and Davis. Human Resource Management. Pearson Education, Robert L. Mathis and John H. Jackson. Human Resource Management, Cengage Learning, ‘TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi Biswajeet Patttanayak, Human Resource Management, PHI Learning Note: Latest edition of text books may be used,Uedtaie Te Sumestin TO V Nise onal ee a ° papi Hows cont vh [Pas Core LE B.Com (Hons) CBCS B.Com-tHanegSemester HI Poper=BEH-32: INCOME TAX LAW AND PRACTICE Duration: 3 hrs. Marks: 100 Lectut 52, Practical lab 26 Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules Unit 1: Introduction 10 Lectures Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN) Residential status; Scope of total income on the basis of residential status Exempted income under section 10 Unit 2: Computation of Income under different heads-1 1®Lectures Income from Salaries; lneome from-house property Unit 3: Computation of Income under different hends-2 10 Lectures Profits and gains of | ae ‘or profession; Capital gains; Income from other sources tan | Taceme tavm house . AL gone’, Licone trom eto S0ul re Unit 4: Computation of Total be ‘Tax Gaatiy 7 10 Lectures Uden 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; Rebates and reliefs ‘Computation of total income of individuals and firms; Tax liability of an individual and a firm; Five leading cases decided by the Supreme Court of Compulsory On-Lin of retukns for specified assesses. Note: 1. There shall be a practical examination of 20 Mi E-filling of Income Tax Returns Using a software atliy tool The eRUEHCH Teqpired to appropriate Form and generate the XML file. 2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + one credit Hr for Tutorials (per group) 3. Latest edition of text books and Software may be used, Suggested readings: 1. Singhania, Vinod K. and Monica Singhania, Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Ltd., New Delhi 2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi. Journals 1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai. 2. Taxman. Taxman Allied Services Pvt. Ltd., New Del 3. Current Tax Reporter. Current Tax Reporter, Jodhpur. Software 1. Vinod Kumar Singhania, e-fling of Income Tax Returns and Computation of Tax, Taxman Publication Pvt. Ltd, New Delhi. Latest version 2. ‘Excel Utility’ available at incometaxindiaefiling gov.in fe~ Comester GL ee Pooper core Th Bom (Hons) CBCS Them fasy ~ Pap DSE~ 1 a BeCont-qHtons}-Semester=tH Paper=BEHS3: MANAGEMENT PRINCIPLES AND APPLICATION Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: The objective of the course is to provide the student with an understanding of basic management concepts, principles and practices Unit 1: Introduction Lectures: 12. ‘a. Concept: Need for Study, Managerial Functions - An overview; Co-ordination: Essence of Managership b. Evolution of the Management Thought, Classical Approach - Taylor, Fayol, Neo-Classical and Human Relations Approaches - Mayo, Hawthorne Experiments, Behavioural Approach, Systems Approach, Contingency Approach - Lawerence & Lorsch, MBO- Peter F, Drucker, Re-engineering - Hammer and Champy, Michael Porter - Five-force analysis, Three generic strategies and value- chain, analysis, Senge’s Learning Organisation, ‘Fortune at the Bottom of the Pyramid’ - CK. Prahalad. Unit 2: Planning Lectures: 12 a. Types of Plan - An overview to highlight the differences b. Sirategic planning - Concept, process, Importance and limitations c. Environmental Analysis and diagnosis (Internal and external environment) ~ Definition, Importance and Techniques (SWOT/TOWS/WOTS-UP, BCG Matrix, ‘Competitor Analysis), Business environment; Concept and Components . Decision-making - concept, importance; Committee and Group Decision-making, Process, Perfect rationality and bounded rationality, Techniques (qualitative and quantitative, MIS, DSS) Unit 3: Organising Lectures: 13- ‘Concept and process of organising - An overview, Span of management, Different types of authority (line, staff and functional), Decentralisation, Delegation of authority Formal and Informal Structure; Principles of Organising; Network Organisation Structure Unit 4: Staffing and Leading Lectures: 13 a. Staffing: Concept of staffing, staffing process 'b. Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major Motivation theories - Maslow's Need-Hierarchy Theory; Hertzberg’s Two-factor Theory, Vroom’s Expectation Theory. ©. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale theory, Blake and Mouten’s Managerial Grid theory, House's Path Goal theory, Fred Fielder's situational Leadership), Transactional leadership, Transformational Leadership, Transforming Leadership. 4. Communication; Concept, purpose, process; Oral and written communication; Formal and informal communication networks, Barriers to communication, Overcoming barriers to communication. 18B.Com (Hons.) CBCS Unit 5: Control Lectures: 1g a. Control: Concept, Process, Limitations, Principles of Effective Control, Major Techniques of control - Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM. b. Emerging issues in Management Suggested Readings: |. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and Leadership Perspective, McGraw Hill Education, 2. ‘Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential Concepts and Applications, Pearson Education. 4. George Terry, Principles of Management, Richard D. lrwin 4. Newman, Summer, and Gilbert, Management, PHI 5. James H, Donnelly, Fundamentals of Management, Pearson Education 6. BP. Singh and A.K Singh, Essentials of Management, Excel Books 7. Griffin, Management Principles and Applicaion, Cengage Learning 8. Robert Kreitner, Management Theory and Application, Cengage Learning 9. TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt. Ltd.), New Delhi 10. Peter F Drucker, Practice of Management, Mercury Books, London Note: Latest edition of text books may be used.Cemesde- Heu-GE-3 Pass- Core CG, es or ‘om (Hons.} R B.Com (Hons.) CBCS pe, oa tore feee foxy Lone x, ene -Hons:): Seshester =Hit. Papst—BEHS.4: BUSINESS STATISTICS Duration: 3 hrs. Marks: 100 Lectures: $2, Practical Lab: 26 Objective: The objective of this course is to familiarise students with the basic statistical tools used for managerial decision-making. Unit 4; Statistical Data and Descriptive Statisties (2-f@-Lectures) a. Nature and Classification of date: univariate, bivariate and multivariate data; time-series and cross-sectional data b. Measures of Central Tendency i, Mathematical averages including arithmetic mean, geometric mean and harmonic mean. Properties and applications. ii. Positional Averages Mode and Median (and other partition values including quartiles, deciles, and percentiles) (including graphic determination) €. Measures of Variation: absolute and relative. Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties of standard deviation/variance 4. Skewness: Meaning, Measurement using Karl Pearson and Bowley's measures; Kartosis Concept of Unit 2: Probability and Probability Distributions [2 @® Lectures) a. Theory of Probability. Approaches to the calculation of probability; Calculation of event probabilities. Addition and multiplication laws of probability (Proof not required); Conditional probability and Bayes’ Thearem (Proof not required) b. Expectation and variance ofa random variable . Probability distributions: i. Binomial distribution: Probability distribution function, Constants, Shape, Fitting of binomial distribution ii, Poisson distribution: Probability function, (including Poisson approximation 10 ymial distribution), Constants, Fitting of Poisson distribution iii. Normal distribution: Probability distribution function, Properties of normal curve, Calculation of probabilities Unit 3: Simple Correlation and Regression Analysis (2.449 Lectures 4. Correlation Analysst Meaning of Correlation: simple, multiple and parti; linear and rwontinea, Correlation and Causation, Seater ‘diagram, Pearson's co-efficient of Cortlation: calculation and properties (Proof not required), Correlation and Probable ero, Rank Correlation Regression Analysis: Principle of leat squares and regression lines Regression equstons and estimation; Properties of regression coefficients; Relationship between Cortelation and Regression coefficients; Standard Error of Estimate and its ue in interpreting te res, Unit 4: Index Numbers \)-GeLectures) Meaning and uses of index numbers; Construction of index numbers: fixed and chain base: univariate and composite. Aggregative and average of relatives ~ simple and weighted Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the construction of index numbers; Construction of consumer price indices: Important share price indices, including BSE SENSEX and NSE NIFTY 20Ue B.Com (Hons.) CBCS ime Series Ana 1). @ Lectures) ‘Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend Tine using principle of least squares — linea, second degree parabola and exponential. Conversion ‘of annual linear trend equation to quarterlymonthly basis and vice-versa; Moving averages; Seasonal variations: Caleulation of Seasonal Indices using Simple averages, Retio-totrend, and Ratio-to-moving averages methods. Uses of Seasonal Indices ing Concepts, Sampling Distributions and Estimation: (5 Bectures) i jes Descriptive and infereatial statistics; Sampling metkgds (including Simple Ragdom sampling, sampling, Systematic sampling, Judgement sampMing, and Convenience sampling) ~ Concept of Sampling distributions and Theory of Estimation: Point and Interval estimation of ‘means (large samples) and proportions. Practical Lab: 26 The students will be familiarized with software (Spreadsheet and/or SPSS) and the statistical and other functions contained therein related to formation of frequency distributions and calculation of averages, measures of Dispersion and variation, correlation and regression co- efficient. Note: 1. There shall be 4 Credit Hrs, for Lectures + one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + ome erédit Hr for Tutorials (per group) 2. Latest edition of text books may be used. ‘Suggested Readings: 1. Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM Siddiqui. Statistics for Management, 7 ed, Pearson Education. 2. David’ M. Levine, Mark L. Berenson, Timothy C. Krehbiel, P. K. Viswanathan, Business Statistics: First Course, Pearson Education 3. Siegel Andrew F. Practical Business Statistics. MeGraw Hill Education, 4. Gupta, S.P, and Archana Agarwal. Business Statistics, Sultan Chand and Sons, New Delhi. 5. Vohra N. D., Business Statistics, MeGraw Hill Education, 6. Murray R Spiegel, Larry J. Stephens, Narinder Kumar. Statistics (Schaum's Outline Series), McGraw Hill Education, 7. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House. 8. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business, Cengage Learning. alSumestee -iT Py Com tens [Pers B.Com (Hons.) CBCS Popur - SEC-I Bidcometttons.y- Semester TH ~Boper Betas: E-COMMERCE Duration: 3 hrs. Marks: $90 5D Lectures: 40, Practical Lab 26 Objectives: To enable the student to become familiar with the mechanism for conducting business transactions through electronic means Contents Unit L Introdueto (0 Lectures) Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online, types of E-Commerce, e-commerce business models (introduction , key elements of a business model and categorizing major E-commerce business models), forces behind e- commerce. Technology used in E-commerce: The dynamics of world wide web and intemet( meaning, evolution and features) ; Designing, building and launching e-commerce website (A systematic approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house development of a website) Unit 2: Security and Encryption: (© ge Lectures) ‘Need and concepts, the e-commerce security environment: (dimension, definition and scope of e- security), security threats in the E-commerce environment (security intrusions and breaches, attacking methods like hacking, sniffing, cyber-vandalism etc.) technology solutions (Encryption, security channels of communication, protecting networks and protecting servers and clients), Unit 3: IT Act 2000 agd Cyber Crimes (8 Lectures) IT Act 2000: Definition, Diglal signature, Electronic governance, Attribution, acknowledgement and Jispatch of electronic recyeds, Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers, Penalties atkd adjuication, Appellate Tribunal, Offences and Cyber-crimes Unit 4: B-payment System: (S-Lectures:+Practicat tab) 16 Lecties Models and methods of e-payments (Debit Card, Credit Card, Smart Cards, e-money), digital signatures (prgcedure, working and lezal postion), payment gateways, onfine banking (meaning, concepts, importance, electronic fund transfer, automated clearing. house, automated ledger posting), risks involved in -payments Unit §: On-line Business Transaeti (erermres;¢Practicattaby — Lectiones Meaning, purpose, advantages and. disadvantages of transacting’ online, E-commerce Applications in various industies Tike. (banking, insurance, payment of tly bills, online mmarketng e-iling (popularity, benefits, problems and features). online services (nani, rave and caree), auctions, online portal, online leaning, publishing. and entertainment) Online Shopping (amazon, snpdeal, ibaa, Tipkar ete) Unit 6: Website designing (18 Precticl Lab) eee ii tags Np tributes: Text Foxmating, Fonts \ypertesd Linky Tabs, Images, Lists, Forms, Prames, Cascading Style Sheets. Note: 1, There shall be 3 Credit Hrs. for lectures + One Credit hr. (2 Practical periods per week per batch) for Practical Lab, 2. Latest edition of text books may be used. 2B.Com (Hons.) CBCS Suggested Readings Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education, David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hil Educ Bharat Bhaskar, Elecrronic Commerce: Framework, Technology and Application, 4° Ed, McGraw Hill Education PT Joseph, E-Commerce: An Indian Perspective, PHI Learning KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education ‘TN Chhabra, E-Commerce, Dhanpat Rai & Co. Sushila Madan, E-Commerce, Taxmann, ‘TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co, 23Stele Sei? Becbemn, Semeste 1 T wl ies Core papseceineer COST ACCOUNT COST ACCOUNTING Duration: 3 hrs. Marks: 100 Lectures: 65 To acquaint the students with basic concepts used in cost accounting, various methods involved in cost ascertainment and cost accounting book keeping systems. CONTENTS: |; Introduction Ghootwees) § Licht) Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a costing system; Role of a cost accountant in an organisation Unit 2: Elements of Cost: Material and-Labour fectetbectres) [b Liikurey GQ. ® Materials: MateriaVinventory control techniques. Accounting and control of purchases, + storage and issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple verage, Weighted Average, Replacement, Standard Cost. Treatment of Material Losses uaz Accounting and Control of labour cost. Time keeping and time booking. Concept and (a) EsHRERE oF ile tne, over tne, labour tmover and ngs benfis, Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor's Differential piece wage. { Overheads eheetores) 19. ULL Classification, allocation, apportionment ‘and absorption of overheads; Under- and over- absorption; Capacity Levels and Costs, Treatments of certain items in costing like interest on capital, packing expenses, bad debts, research and development expenses; Activity based cost ements of Cos allocation, Att 4 Methods of Une, Job P = Unit 5: Book Keeping in Cost Accounting pera) 12 ectumes Integral and non-integal systems; Reconciliation of cost and financial accounts Suggested Reading: 1. Charles T. Homgren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: Managerial Emphasis, Pearson Education, 2. Drury, Colin, Management and Cost Accounting. Cengage Leaning. 3. Jawahar Lal, Cost counting. MeGraw Hil Education 4, Nigam, BM. Lall and IC. Jain, Cost Accounting: Principles and Practice. PHI Learning 5. Rajiv Goel, Cost Accounting, Intemational Book House 6. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi 1 8 9 Conttaet costing, Jain, 8.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers ‘Arora, M.N. Cost Accounting ~ Principles and Practice. Vikas Publishing House, New Delhi Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems, Shri Mahavir Book Depot, New Delhi 10. lyengar, 8.P. Cost Accounting, Sultan Chand & Sons IL HV. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd, Note: Latest edition of text books may be used. Unit 4! Methods eb ¢ Tony vwik Codey” job Cedars, Cowhmet Covbing ta LelaSern enle IV — Yare- Cone-F Pass. Core 8 Semerty WV Tew [yes B.Com (Hons.) CBCS Pye Hons R | fos Love Papen DEH. 42; BUSINESS MATHEMATICS Duration: 3 hes Marks: 100 Lectures 52, Praca Lab: 26 Objective: The objective ofthis couse iso familiarize the students with the basie mathematic tools, with an emphasis on applications to business and economic situations. Unit 1: Matrices and Determinants Lectures 11 a. Algebra of matrices. Inverse of a matrix, Matrix Operation ~ Business Application b. Solution of system of linear equations (having unique solution and involving not more than three variables) using matrix inversion Method and Cremer’s Rule, The Leontief Input Output Model (Open Model Only). Unit 2: Cateutus 1 Lectures 10 2. Mathematical functions and their types- linear, quadratic, polynomial, exponential, b. Logarithmic function Concepts of limit, and continuity ofa function c. Concept and rules of differentiation, Maxima and Minima involving second or higher order derivatives. 4 Concept of Marginal Analysis, Concept of Elasticity, Applied Maximum and Minimum Problems including effect of Tax on Monopolist's optimum price and quantity, Economic Order Quantity Unit 3: Caleutus It Lectures 16 a. Partial Differentiation: Partial derivatives up to second order; Homogeneity of functions and Euler's theorem; Total differentials; Differentiation of implicit functions with the help of ‘otal differentials b. Maxima and Minima: Cases of two variables involving not more than one constraint including the use of the Lagrangian multiplier. «. Integration: Standard forms. Methods of integration — by substitution, by parts, and by use of partial fractions; Definite integration; Finding areas in simple cases 4. Application of Integration to marginal analysis. Consumer's and Producer’s Surplus, Rate of Sales and the Leaning Curve Unit 4: Mathematics of Finance Lectures 5, Practical Lab 12 ‘a. Rates of interest-nominal, effective and their inter-relationships in different compounding, situations. . Compounding and discounting of a sum using different types of rates. . Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future and present values using different types of rates of interest. Depreciation of Assets (General annuities to be excluded) Unit: Linear Programming Lectures 10, Practical Lab 14 a. Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of ‘unique and multiple optimal solutions. Unbounded solutions, infeasibility, and redundant constraints, b. Solution to LPP using Simplex method ~ maximization and minimization cases. Shadow prices of the resources. Identification of unique and multiple optimal solutions, unbounded solution, infeasibility and degeneracy. 25B.Com (Hons.) CBCS Note: In addition the students will work on software packages (Spreadsheet, Mathematica, ete) for solving linear programming problems and topics listed in Unit 4 above and analyze the results obtained there from. This will be done through internal assessment. ‘There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per ‘week per batch) for Practical Lab + one credit Hr for Tutorials (per group) Latest edition of text books may be used. ‘Suggested Readings: i 2 3 4 6 1 8 9. " Note: Mizrahi and Sullivan, Mathematics for Business and Social Sciences. Wiley and Sons. Budnick, P. Applied Mathematics. McGraw Hill Education. R.G.D, Allen, Mathematical Analysis For Economists Ayres, Frank Jr. Schaum's Outlines Series: Theory and Problems of Mathematics of Finance. MeGraw Hill Education, Dowling, E.T., Mathematics for Economies, Schaum's Outlines Series. McGraw Hill Education. Wikes, F.M., Mathematics for Business, Finance and Economics. Thomson Learning. Thukral, .K_, Mathematics for Business Studies. Vohra, N.D., Quantitative Techniques in Management. McGraw Hill Education, Soni, R.S, Business Mathematics. Ane Books, New Delhi 0, Singh J. K., Business Mathematics. Himalaya Publishing House. : Latest edition of text books may be used. 26Somesdw- Vo - Itmer DSE-T Pas-Dse->%, B.Com (Hons.) CBCS B.Com. (Hons.): Semester - IV Paper ~ BCH 4.3: COMPUTER APPLICATIONS IN BUSINESS. 2 3hrs. ‘Marks: 100 Lectures: 52, Practical Lab $2 Objectives: To provide computer skills and knowledge for commerce students and to enhance the student understands of usefulness of information technology tools for business operations. Unit 1: Word Processing 6 Lectures, Practical Lab 6 Introduction to word Processing, Word processing concepts, Use of Templates, Working with word document: Editing text, Find and replace text, Formatting, spell check, Autocorrect, Autotext; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video: Mail ‘Merge: including linking with Database; Printing documents Creating Business Documents using the above facilities Unit 2: Preparing Presentations 6 Lectures, Practical Lab 6 Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols, Media; Design; Transition; Animation; and Slideshow. Creating Business Presentations using above facilities Unit 3: Spreadsheet and its Business Applications 12 Lectures, Practical Lab (2 Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a worksheet; Handling operators in formula, Project involving multiple spreadsheets, Organizing ‘Charts and graphs jenerally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and ime, Lookup and reference, Database, and Text functions Unit 4: Creating Business Spreadsheet 12 Lectures, Practical Lab 12 Creating spreadsheet in the area of: Loan and Lease statement; Ratio’ Analysis; Payroll statements; Capital Budgeting; Depreciation Accounting; Graphical representation ‘of data; Frequency distribution and its statistical parameters; Correlation and Regression Unit S: Database Management System 16 Lectures, Practical Lab 16 Database Designs for Accounting and Business Applications: Reality- Expressing the Application; Creating Initial design in Entity Relationship(ER) Model; Transforming ER Model to Relational data model concepts; Implementing RDM design using an appropriate DBMS. SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert, Delete and Update statements in SQL DBMS Software: Environment; Tables; Forms: Queries; Reports; Modules; Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing the data records of Employees, Supplies and Customers Note: 1. The General Purpose Software referred in this course will be notified by the University Departments every three years. If the specific features, referred in the detailed course above, is not available in that software, to that extent it will be deemed to have been modified. There shall be a practical examination of 100 Marks (Practical-80 Marks, Viva-10 Marks and Work Book- 10 Marks) and duration of Examination shall be 3 Hrs. 3. Teaching arrangement need to be made in the computer Lab 4. There shall be four lectures per class and 4 Practical Lab periods per batch to be taught in computer Lab. ‘Suggested Readings: The suggested readings and guidelines shall be notified by the university department at least once in three years based on the selected software. 2 eesD Cemerten aad vw P), Com — Horm a a Crt—~—srsFr—*=—ONCSCiSNCNCCz B.Com (Hons): Semester TV Paper=-BEHst: INDIAN ECONOMY Duration: 3 hrs. Marks: 100 Lectures: 65 ‘Objective: This course seeks to enable the student to grasp the major economic problems in India ‘and their solution, Unit 1: Basic Issues in Economic Development (10 Lectures) Concept and Measures of Development and Underdevelopment; Human Development Unit 2: Basic Features of the Indian Economy at Independence (10 Lectures) Composition of national income and occupational structure, the agrarian scene and industrial structure Unit 3: Policy Regimes (15 Lectures) 42). The evolution of planning and import substituting industrialization b) Economie Reforms since 1991, ©) Monetary and Fiscal policies with their implications on economy Unit 4: Growth, Development and Structural Change (15 Lectures) 4) ‘The experience of Growth, Development and Structural Change in different phases of growth and policy regimes across sectors and regions, b) The Institutional Framework: Patterns of assets ownership in agriculture and industry; Policies for restructuring agrarian relations and for regulating concentration of economic power; ©) Changes in policy perspectives on the role of institutional framework after 1991. d) Growth and Distribution; Unemployment and Poverty; Human Development; Environmental concerns ©) Demographic Constraints: Interaction between population change and economic development. Unit 5: Sectoral Trends and Issues (15 Lectures) 8) Agriculture Sector: Agrarian growth and performance in different phases of policy regimes i.e. pre green revolution and the two phases of green revolution; Factors influencing productivity and growth; the role of technology and institutions; price policy, the public distribution system and food security. b) Industry and Services Sector: Phases of Industrialisation — the rate and pattern of industrial growth across altemative policy regimes; Public sector — its role, performance and reforms; The small scale sector; Role of Foreign capital. ©) 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; Trade Policy Debate; Export policies and performance; Macro Economic Stabilisation and Structural Adjustment; India and the WTO, Role of FDI, Capital account convertibility, Suggested Readings: 1. Mishra and Puri, Indian Economy, Himalaya Paublishing House 2. IC Dhingra, Indian Economics, Sultan Chand & Sons 3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company. 4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2. 28B.Com (Hons.) CBCS s 6 Patnaik, Prabhat. Some Indian Debates on Planning. TT. J. Bytes (ed.). The Indian Economy: Major Debates since Independence, OUP. Ahluwalia, Montek S. State-level Performance under Economic Reforms in India in A. O. Krueger. (ed,). Economic Policy Reforms and the Indian Economy, The University of Chicago Press. Dreze, Jean and Amartya Sen, Economic Development and Social Opportunity. Ch. 2. our. hanna, Sushil. Financial Reforms and Industrial Sector in India, Economic and Political Weekly. Vol. 34. No. 45. Uma Kapila (ed), “indian Economy since Independence”, Relevant articles. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. Bimal Jalan. (ed). The Indian Economy. Oxford University Press, New Delhi Note: Latest edition of text books may be used. 29een - iW 0, Lom tows [foo ncomitessencet” HONS [pass sec-T B.Com. (Hons.): Semester.-1V- Raper —BEH £8: Entrepreneurship Duration: 3 hrs. Marks: 390 GO. Lectures: 50 Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career ‘option and creative thinking and behavior. Contents: Unit 1: Introduction Meaning, elements, determinants and importance of entrepreneurship and creative behavior; Entrepreneurship and creative response to the society’ problems and at work; Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship ¢k@+Lectures) Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises Concept of business groups and role of business houses and family business in India; The contemporary role models in Indian business: their values, business philosophy and behavioural orientations; Conflict in family business and its resotution Y GfbLectures) Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship. Requirement, availability and access to finance, marketing assistance, technology, and industrial accommodation, Role of industries/entrepreneur’s associations and self-help groups, The concept, role and functions of business incubators, angel investors, venture capital and private equity fund. : ABALectures) Unit 4: Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project proposal; Contents of business plan’ project proposal; Designing business processes, location, layout, operation, planning & control; preparation of project report (various aspects of the project report such as size of investment, nature of product, market potential may be covered); Project submission’ presentation and appraisal thereof by external agencies, such as financialinon-financial institutions 4 Lectures) Unit 5: Mobilising Resources Y do Lectures) Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems Suggested Readings: I. Kuratko and Rao, Enurepreneurship: A South Asian Perspective, Cengage Learning. Robert Histich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education Desai, Vasant. Dynamics of Entrepreneurial Development and Management. _Mumbai, Himalaya Publishing House. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Minos, Irwin. Holt, David H. Entrepreneurship: New Venture Creation, Prentice-Hall of India, New Delhi. Pisek, Paul E. Creativity, Innovation and’Quality, (Eastern Economic Edition), New Delhi Prentice-Hall of Indi, ISBN-81-203-1690-8, 7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi ASEED. 8. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi 9. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education 10, SIDBI Reports on Small Scale Industries Sector. Note: Latest edition of text books may be used. 30O ee , Semen, = Mom ere Brom Hons ford oo B.Com, ¢Hons.}- Semester—¥ Paper—B@ths1: PRINCIPLES OF MARKETING Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of marketing, Conten Unit 1: Introduction 1Lectures Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing: Marketing mix, Marketing environment: concept, importance, and components (Economic, Demographic, Technological, Natural, Socio-Cultural and Legal), Unit2: Tp.Lectures a. Consumer Behaviour: Nature and Importance, Consumer buying decision process; Factors influencing consumer buying behaviour. b. Market segmentation: concept, importance and bases; Target market selection; Positi concept, importance and bases; Product differentiation vs, market segmentation. Unit 3: Product: 13Lectures Concept and importance, Product classifications; Concept of product mix; Branding, packaging and labeling; Product-Support Services; Product life-cycle; New Product Development Process: Consumer adoption process. Unit 4: 1}Lectures a. Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies. b. Distribution Channels and Physical Distribution: Channels of distribution - meaning and importance; Types of distribution channels; Functions of middle man; Factors affecting choice of distribution channel; Wholesaling and retailing; Types of Retailers; e-ailing, Physical Distribution Unit S: 13 Lectures 8 Promotion: Nature and importance of promotion; Communication process; Types of Promotion: advertising, personal selling, public relations & sales promotion, and their distinctive characteristies; Promotion mix and factors affecting promotion mix decisions; b. Recent developments in marketing: Social Marketing, online marketing, direct marketing, services marketing, green marketing, Rural marketing; Consumerism ing Suggested Readings: 1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of Marketing. 13° edition. Pearson Education, Michal, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit, Marketing: Concepts and Cases. (Special Indian Edition)., MeGraw Hill Education William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education, Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi. ‘The Consumer Protection Act 1986 lacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning, Dhruv Grewal and Michael Levy, Marketing, MeGraw Hill Education Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition, Dhenpat Rai & Company 9. Neeru Kapoor, Principles of Marketing, PHI Learning 10. Rajendra Maheshwari, Principles of Marketing, Intemational Book House 31Som ende « Y B-€om (Hons: CBCS. BiComr= TORS J-SERRETS V Paper==6H1-S2: FUNDAMENTALS OF FINANCIAL MANAGEMENT Duration: 3 hrs. Marks: 100 Lectures: 6% Brnetieal Lab-26 Objective: To familiarize the students with the principles and practices of financial management. CONTENTS: Unit 1: Introduction (8 Lectures) Nature, scope and objective of Financial Management, Time value of money, Risk and return (including Capital Asset Pricing Model), Valuation of securities - Bonds and Equities, Unit 2: Investment Decisions ‘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. (12 Lectures, MeReaetienbLab) Unit 3: Financing Decisions 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 (1S Lectures, 4-Pemetienbbaty) Unit 4: Dividend Decisions Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and stock dividends; Dividend policies in practice (UO Lectures) Unit S: 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) Note: 1. In addition the students will work on Spreadsheet for doing basic calculations in finance (Unit 2 and 3 above) and hence can be used for giving students subject related assignments for their internal assessment. 2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per ‘week per batch) for Practical Lab + one credit Hr for Tutorials (per group) 3. Latest edition of text books may be used. Suggested Readings 1. James C. Van Home and Sanjay Dhathija, Financial Management and Policy, Pearson Education Levy H. and M. Samat. Principles of Financial Management. Pearson Education Brigham and Houston, Fundamentals of Financial Management, Cengage Learning Khan and Jain, Basie Financial Management, McGraw Hill Education Prasanna Chandra, Fundamentals of Financial Management. MeGraw Hill Education Singh, J.K. Financial Management. text and Problems. Dhanpat Rai and Company, Delhi Rustagi, R.P. Fundamentals of Financial Management. Taxman Publication Pvt. Lid 32B.Com (Hons.) CBCS 8. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management, Mayut Paperback, New Delhi 9. Pandey, .M. Financial Management, Vikas Publications. 10, Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning 33 (we"Semertor IY — Hera Core- 10, Pare DSE~> B.Com (Hons.) CBCS B.Com. (Hons.): Semester - V Paper: BCH-DSE Group A (a): MANAGEMENT ACCOUNTING aA Marks: 100 Lectures: 65 Objective: To imp the students, knowledge’about the use of financial, cost and other data for the purpose of managerial planning, contral and decision making, COURSE CONTENTS: Unit 1: Introduction (6 Lectures) Meaning, Objectives, Nature and Scope of management accounting, Difference between cost ‘accounting and management accounting, Cost control and Cost reduetion, Cost management Unit 2: Budgetary Control (10 Lectures) Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives, merit, and limitations. Budget administration, Functional Budgets, Fixed and flexible budgets. Zero base budgeting, Programme and performance budgeting, Unit 3: Standard Costing (12 Lectures) Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages, limitations and applications. Variance Analysis ~ material, labour, overheads and sales variances. Disposition of Variances, Control Ratios. Marginal Costing (12 Lectures) Absorption versus Variable Costing: Distinctive features and income determination. Cost- Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of incidence, margin of safety, Key factor, determination of cost indifference point Unit 5: Decision Making (20 Lectures) Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short term decision making situations ~ profitable produet mix, Acceptance or Rejection of special/ export offers, Make-or buy, Addition or Elimination ofa prodkict line, sell or pr further, operate or shut down. Pricing Decisions: Major factors influencing pri decisions, various methods of pricing Unit 6: Contemporary Issues (5 Lectures) Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional Performance Measurement; Financial and Non-Financial measures. Transfer Pricing Suggested Reading: 1. Charles T. Homgren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg. Introduction to Management Accounting , Pearson Education, 2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young, Management Accounting. Dorling Kindersley(India) Pvt. Ltd. 3. Ronald W. Hilton and David E, Platt. Managerial Accounting: Creating Value in a Global Business Environment, Mc Graw Hill Education, 4. Singh, Surender, Management Accounting, Scholar Tech Press, New Delhi. 5. Goel, Rajiv, Management Accounting. International Book House, 6. Arora, MN. Management Accounting. Vikas Publishing House, New Delhi 7. Maheshwari, S.N. ‘and S.N. Mitial. Management Accounting. Shree Mahavir Book Depot, New Delhi, 8 Singh, $. K. and Gupta Lovleen. Management Accounting - Theory and Practice. Pinnacle Publishing House, 9. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education 10. H.V. Jhamb, Fundamentals of Management Accounting, Ane Books Pvt. Lid Note: Latest edition of text books may be used. Durai a4B.Com (Hons.) CBCS B.Com. (Hons, Paper: BCH-DSE Group A ( Semester - VI CORPORATE TAX PLANNING hrs. Marks: 100 Lectures: 65 Duration Objective: To provide Basic knowledge of corporate tax planning and its impact on decision- making. Unit 1: Introduction 9 Lectures Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of companies; Residential status of companies and tax incidence; Tax liability and minimum. alternate tax; Tax on distributed profits Unit 2: Tax Planning-1 12 Lectures ‘Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form of organization; Tax planning with reference to financial management decision - Capital structure, dividend including deemed dividend and bonus shares; Tax planning with reference to sale of scientific research asets Unit 3: Tax Planning-2 15 Lectures Tax planning with reference to specific management decisions - Make or buy; own or lease; repair or replace Tax planning with reference to employees" remuneration ‘Tax planning with reference to receipt of insurance compensation Tax planning with reference to distribution of assets at the time of liquidation Unit 4: Special provisions relating to non-residents 12 Lectures Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing. agreement Unit 5:Tax Planning with reference to Business Restructuring 17 Lectures Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concernipartnership firm into company,’ Conversion of company info LLP, Transfer of assets between holding and subsidiary companies ‘Suggested Readings: 1. Vinod K. ‘Singhania and Monica Singhania, Corporate Tax Planning. Taxmann Publications Pvt. Ltd., New Delhi 2. Girish Ahuja and Ravi Gupta. Corporate Tax Planning and Management, Bharat Law House, Delhi 3. Shuklendra Acharya and M.G. Gurha. Tar Planning under Direct Taxes. Modem Law Publication, Allahabad. D.P. Mittal, Law of Transfer Pricing. Taxman Publications Pvt. Ltd., New Delhi JAS ~ 12 and AS ~ 22. T.P. Ghosh, /FRS, Taxman Publications Pvt. Ltd. New Delhi. Journals |. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai 2. Taxman, Taxman Allied Services Pvt. Ltd,, New Delhi 3. Current Tax Reporter, Current Tax Reporter, Jodhpur Note: Latest edition of text books may be used. 35Senestr-V- Pose- see-2 B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group A (c): ADVERTISING Duration: 3 hrs. Marks: 100 Lectures: 68 Objective: The objective of this course is to familiarize the students with the basic concepts, tools and techniques of advertising used in marketing. No. of Lecture Unit 1: Introduction: 10 ‘Communication Process; Advertising 25 a tool of communication; Meaning, nature and importance of advertising; Types of advertising; Advertising objectives. Audience analysis: Setting of advertising budget: Determinants and major methods Unit 2: Media Decisions: 1s Major media types - their characteristics, internet as an advertising media, merits and demerits; Factors influencing media choice; media selection, media scheduling, Advertising through the Internet-media devices Unit 3: Message Development; 15 Advertising appeals, Advertising copy and elements, Preparing ads for different media Unit 4: Measuring Advertising Effectiveness: 15 Evaluating communication and sales effects; Pre- and Post-testing techniques. Unit 5: 10 a) Advert by Social, ethical and legal aspects of advertising in India, 1g Agency: Role, types and selection of advertising agency. Suggested Readings: I. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion : An Integrated Marketing Communications Perspective (SIE), McGraw Hill Education S. Wats Dunn, and Arnold M. Barban. Advertising: Its Role in Marketing. Dryden Press Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5" ed, Prentice Hall of India, New Delhi Batra, Myers and Aakers. Advertising Management. PHI Learning, Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning. Sharma, Kavita. Advertising: Planning and Decision Making, Taxman Publications Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press, 2012 8. Chunawala and Sethia, Advertising, Himalaya Publishing House 9. Ruchi Gupta, Advertising, S. Chand & Co. 10, O'Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning, Note: Latest edition of text books may be used. 36a fume le DB. Com toms GE. - ae B.Com (Hons) CBCS . PaperyBCH-DSE-Group-A-tts BANKING AND INSURANCE, Duration: 3 hrs. Marks: 100 Lectures: 68 Objective: To impart knowledge about the basic principles of the banking and insurance Contents Unit 1: Introduction: 19.Lectures Origin of banking: definition, banker and customer relationship, General and special types of customers, Types of deposits, Origin and growth of commercial banks in India. Financial Services offered by banks, changing role of commercial banks, types of banks. Unit 2:Cheques and Paying Banker IgLectures Crossing and endorsement - meaning, definitions, types and rules of crossing. Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in due course, Concept of net Unit 3:Banking Lending 1 Lectures Principles of sound lending, Secured vs, unsecured advances, Types of advances, Advances against various securities. Unit 4:Internet Banking IB Lectures. Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/ Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash. Unit V: Insurani Ip-Lectures Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost 200d faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types of insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination. Power, funetions and Role of IRDA, Online Insurance Suggested readings: Agarwal, O.P., Banking and Insurance, Himalaya Publishing House Satyadevi, C., Financial Services Banking and Insurance, 8.Chand Suneja, HIR., Practical and Law of Banking, Himalya Publishing House Chabra, T.N., Elements of Banking Law, Danpat Rai and Sons Arthur, C. and C, William Jr., Risk Management and Insurance, McGraw Hill, Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons 1. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons Jyotsna Sethi and Nishwan Bhatia, Elements of Banking andl Insurance, PHI Learning Note: Latest edition of text books may be used. 37B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group A (e): COMPUTERISED ACCOUNTING SYSTEM Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab: $2 Objectives: This course seeks to enhance the skills needed for computerized accounting system and to enable the students to develop simple accounting applications. Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 12 Practical Lab) Taxation: TDS, VAT and Service Tax Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of related party transaction, CAAT: Various Tools Unit-2: Designing Computerised Accounting System (24 Lectures, 24 Practical Lab) Designing Computerised Accounting System using a DBMS Package Creating a voucher entry Form, Preparing ledgers with SQL, Form, and Report Preparing Trial Balance with SQL and Report Unit-3: Desige Lab) Designing Supplier and customers System for Accounting using Form, Query, Module, and Report; Designing Payroll System for Accounting using Form, Query, Module, and Report ing Accounting Support System (16 Lectures, 16 Practical Note: 1. ‘The General Purpose Software referred in this course will be notified by the University Departments every three years. If the specific features, referred in the detailed course above, is not available in that software, to that extent it will be deemed to have been modified 2. There shall be a practical examination of 100 Marks (Practical-80 Marks, Viva-10 Marks and Work Book- 10 Marks) and duration of Examination shal be 3 Hrs. 3. Teaching arrangements need to be made in the computer Lab 4, There shall be Four Lectures per class and 4 Practical periods per batch to be taught in computer Lab. Suggested Readings: The suggested readings and guidelines shall be notified by the university department at least once in three years based on the selected software. 38B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group A (f): Financial Markets, Institutions and Financial Services Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: To provide the student a basic knowledge of financial markets and institutions and to familiarise them with major financial services in India Contents Unit: Introduetion (8 Lectures) Financial System and its Components — financial markets and institutions; — Financial intermediation; Flow of funds matrix; Financial system and economic development; An -w of Indian financial system Unit 2; Financial Markets (17 Lectures) Money market ~ functions, organisation and instruments. Role of central bank in money market; Indian money market ~ An overview Capital Markets ~ functions, organisation and instruments, Indian debt market; Indian equity ‘market — primary and secondary markets; Role of stock exchanges in India Unit 3: Financial Institutions (20 Lectures) Commercial banking ~ introduction, its role in project finance and working capital finance; Development Financial institutions (DFls) ~ An overview and role in Indian economy; Life and ‘non-life insurance companies in India; Mutual Funds - Introduction and their role in capital market development. Non-banking financial companies (NBFCS). Unit 4: Financial Services (8 Lectures) Overview of financial services industry: Merchant banking — pre and post issue management, Underwriting. Regulatory framework relating to merchant banking in India Unit S: Leasing and hire-purchase (22 Lectures) Consumer and housing finance; Venture capital finance; Factoring services, bank guarantees and letter of credit; Credit rating; Financial counseling, Suggested Rea 1. L_M Bhole, and Jitendra Mahakud. Financial Institution and Markets, MeGraw-Hill Education Khan, M.Y. Indian Financial System, McGraw-Hill Education, Dhanekar. Pricing of Securities. New Delhi: Bharat Publishing House. Prasanna, Chandra. Financial Management: Theory and Practice. McGraw-Hill Education, Clifford Gomez, Financial Markets, Institutions and Financial Services, PHI Leart MY Khan and PK Jain. Financial Services. McGraw Hill Education Singh, J.K. Venture Capital Financing in India. Dranpat Rai and Company, New Delhi, Annual Reports of Major Financial Institutions in India. Note: Latest edition of text books may be used 39Semerta- VL Ng enc Gene 12 es Gone id B.Com (Hons. CBCS B.Com, (Hons.): Semester - VI Paper — BCH 6.1: AUDITING AND CORPORATE GOVERNANCE Duration: 3 hrs. Marks: 100 Lectures: 65, Objective: To provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility Contents: Past 1: Introduction (11 Lectures) ‘Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of a A Recent Tends in Auting: Basic considerations of aun EDP Fs Audit, Audit Planning, Internal Control ~ Internal Check and Internal Audit, Audit Procedure — posses and verification of Assets & Liabilities, Unit 2: Audit of Companies (11 Lectures) Audit of Limited Companies: Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor's Report- Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013 Up: Seca Areas of Aut (11 Lectures) special Areas of Aucit: Special features of Cost aut, Tax aut, and Management audit ronment; Computer sided audit techniques and tools; Auditing Standards; Relevant Case Stdies/Problems: Unit 4: Corporate Governance (11 Lectures) Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various Corporate Failures. Codes & Standards on Corporate Governance Unit 5: Business Ethies (40 Lectures) Morality and ethics, business values and ethies, approaches and practices of business ethics, comporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts and advantages; Rating Agencies; Green Governance; Clause 49 and Listing Agreement Unit 6: Corporate Social Responsibility (CSR): (11 Lectures) Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility; Relationship of CSR with Corporate Sustainability; CSR and Business Ethies, CSR and Corporate Governance; CSR provisions under the Companies Act 2013; CSR Committee; CSR Models, Codes, and Standards on CSR Suggested Readings: 1, Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning, 2. Aruna ha, Auditing. Taxmann Publication, 3. A. K. Singh, and Gupta Lovieen. Auditing Theory and Practice. Galgotia Publishing ~ Company. 4. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot. (Publishers). (Relevant Chapters) 40 a ae(se B.Com (Hons) CBCS a 6. 7 8 9. 10. ul 12. 1B. 4. KV Bhanumurthy and Usha Krishna, Politics, Ethics and Social Responsibility of Business, Pearson Education Erik Banks, Corporate Governance: Financial Responsibility, Controls and Ethics, Palgrave Macmillan 'N Balasubramanian, A Casebook on Corporate Governance and Stewardship, McGraw Hill Education B.N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education SK Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Esition), ‘Oxford University Press Christine Mallin, Corporate Governance (Indian Edition), Oxford University Press Relevant Publications of ICAI on Auditing (CARO) Sharma, 1P., Corporate Governance, Business Ethie, and CSR, Ane Books Pvt Ltd, New Delhi Note: Latest edition of text books may be used. 4lB.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper ~ BCH 6.2: INDIRECT TAX LAW Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: To provide basic knowledge and equip students with application of principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws, Contents: Unit 1: Service Tax-1 (18 Lectures) Service tax ~ concepts and general principles, Charge of service tax and taxable services, Unit 2: Service Tax-I (18 Lectures) Valuation of taxable services, Payment of service tax and filing of returns, Penalties, CENVAT Credit Unit 3: VAT. (9 Lectures) VAT ~ concepts and general principles, Calculation of VAT Liability including input Tax Credits, ‘Small Dealers and Composition Scheme, VAT Procedures Unit 4: Central Excise (10 Lectures) Central Excise Law in brief - Goods, Excisable goods, Manufacture and Manufacturer, Valuation, CENVAT, Basic procedures, Export, SSI, Job Work Unit S: Customs Law (10 Lectures) 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 Suggested Readings: 1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes, Taxmann, Publications Pvt. Ltd., Delhi 2, VS, Datey. Indirect Tax Law and practice, Taxman Publications Pvt. Ltd., Delhi, 2, Sanjeev Kumar. Systematic Approach to Indirect Taxes, 3. S.S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt, Ltd,, Delhi, 4, Grish Ahuja and Ravi Gupta, Indirect Taxes, Flair Publication Pvt Ltd Note: 1. This paper will be replaced by the Goods and Service Tax Law whenever this law is enforced, 2. Latest edition of text books may be used. 2B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group B (a): FUNDAMENTALS OF INVESTMENT Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: To familiarize the students with different investment altematives, introduce them to the framework of their analysis and valuation and highlight the role of investor protection. Contents Unit 1: The Investment Environment (10 Lectures) ‘The investment decision process, Types of Investments ~ Commodities, Real Estate and Financial Assets, the Indian securities market, the market participants and trading of securities, security market indices, sources of financial information, Coricept of return and risk, Impact of Taxes and Inflation on return, Unit 2: Fixed Income Securities (15 Lectures) Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks, default, risk and credit rating. Unit 3: Approaches to Equi (15 Lectures) Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis, dividend capitalisation models, and price-earnings multiple approach to equity valuation. Unit 4:Portfolio Analysis and Financial Derivatives 5 Lectures) Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to Financial Derivatives; Financial Derivatives Markets in India Unit 5: Investor Protection (10 Lectures) Role of SEB! and stock exchanges in investor protection; Investor grievances and their redressal system, insider trading, investors” awareness and activism Suggested Readings 1. CLP. Jones, investments Analysis and Management, Wiley, 8% ed. 2. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hill Education 3. RP. Rustogi, Fundamentals of Invesiment, Sultan Chand & Sons, New Delhi, 4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education 5. Mayo, An Introduction to Investment, Cengage Learning. 4B &B.Com (Hons. CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group B (b): CONSUMER AFFAIRS AND CUSTOMER CARE. Duration: 3 hrs, Marks: 100 Lectures: 65 Objective: This paper seeks to familarise the students with of thei rights as a consumer, the social framework of consumer rights and legal framework of protecting consumer rights, It also Provides an understanding of the procedure of redress of consumer complaints, and the role of different agencies in establishing product and service standards. The student should be able to comprehend the business firms’ interface with consumers and the consumer related regulatory and business environment. Unit 1: Conceptual Framework 1BLectures Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and packagin; Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances- complaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers: Internal and External Complaint handling: Corporate Redress Systems and Public Redress Systems Unit 2: The Consumer Protection Act, 1986 (CPA) 13 Lecture ‘Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service, spurious goods and services, unfair trade practice, restrictive trade practice, Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection Councils at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies: District Forums, State Commissions, National Commission: Their Composition, Powers, and Jurisdiction (Pecuniary and Territorial), Role of Supreme Court under the CPA. Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986:13 lectures Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided; Temporary Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties. Seven Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking; Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective Product; Unfair Trade Practice. Unit Industry Regulators and Consumer Complaint Redress Mechanism 13 lectures i. Banking: RBI and Banking Ombudsman ii, Insurance: IRDA and Insurance Ombudsman. iii, Telecommunication: TRAT iv. Food Products: FSSAI (an overview) v. Electricity Supply: Electricity Regulatory Commission vi, _ Advertising: ASCI Unit 5: Consumer Protection in India 13 Lectures Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of consumer organizations and their role in consumer protection, Recent developments in Consumer Protection in India, National Consumer Helpline, Citizens Charter, Product testing.B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH-DSE Group B (c): BUSINESS TAX PROCEDURE AND MANAGEMENT Duration: 3 hrs. Marl 2 100 Lectures: 65 Objective: To provide basic knowledge of business tax procedures and management under different provisions of the Income tax. Unit 1: 18 Lectures Advance payment of tax; ‘Tax deduction/collection at source, documentation, retums, certificates; Interest payable by Assessee/Government; Collection and recovery of tax Unit 2: 17 Lectures Assessment, re-assessment, rectification of mistakes Appeals and revisions Preparation and filing of appeals with appellate authorities Drafting of appeal; statement of facts and statement of law Unit 12Lectures Penalties and prosecutions, Settlement Commission, Search, seizure and survey Unit 4: 12Lectures ‘Transactions with persons located in notified jurisdictional area; General ant-avoidance rule Tax clearange certificate; Securities transaction tax Unit S: Information Technology and Tax administration ‘TAN (Tax Deduction and Collection Account Number), TIN (Tax Information Network), e-TDS/e-TCS 6 Lectures Suggested Readings: 1. Singhania, Vinod K. and Monica Singhanis. Corporate Tax Planning and Business Tax Procediires. Taxmann Publications Pvt. Ltd., New Delhi 2. Ahuja, Girish. and Revi Gupta. Corporate Tax Planning and Management, Bharat Law House, Delhi. 3. Singhania, Vinod K. and Kapil Singhania. TDS on CD. Taxman Publications Pvt. Ltd., ‘New Delhi. 4. Bajpai, Om Shanker. Search, Seizure and Survey. Taxmann Publications Pvt. Ltd., New Delhi S. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax. Taxmann Publications Pvt. Ltd., New Delhi 6. Ahuja, Girish. and Gupta, Ravi Systematic Approach to Income Tax, Bharat Law House, Delhi 7. Akhileshwar Pathak and Savan Godiawala, Business Taxation, MeGraw Hill Education Journals 1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai 2, Taxman, Taxmann Allied Services Pvt. Ltd,, New Delhi, 3. Current Tax Reporter, Current Tax Reporter, Jodhpur, Note: Latest edition of text books may be used. 47B.Com (Hons) CBCS B.Com. (Hons Paper: BCH-DSE Group B (d): INTERNATIONAL BUSINESS. Duration: 3 hs. Marks: 100 Lectures: 65 Objective: The objective of the course is to familiarise the students with the concepts, importance ‘and dynamics of international business and India’s involvement with global business. The course also seeks to provide theoretical foundations of international business to the extent these are relevant to the global business operations and developments Unit 1: 13 Lectures 8, Introduction to International Business: Globalisation and its importance in world economy; Impact of globalization; International business vs. domestic business Complexities of international business; Modes of entry into intemational business. b. International Business Environment: National and foreign environments and. their ‘components - economic, cultural and political-legal environments Unit 1 13 Lectures a. Theories of International Trade ~ an overview ( Classical Theories, Product Life Cycle theory, Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and non-tariff measures ~ difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy, Quota and Embargo in detail) ; Balance of payment account and its ‘components, b. International Organizations and Arrangements: WTO ~ Its objectives, principles, ‘organizational structure and functioning; An overview of other organizations - UNCTAD, ‘Commodity and other trading agreements (OPEC), Unit <1 13 Lectures a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among countries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC) b. International Financial Environment: International financial system and institutions (IMF and World Bank ~ Objectives and Functions) ; Foreign exchange markets and risk management; Foreign investments - types and flows; Foreign investment in Indian perspective Unit-1V 13 Lectures 8, Organisational structure for international business operations; International business negotiations. b. Developments and Issues in International Business: Outsourcing and its potentials for India; Role of IT in international business; International business and ecological considerations, Unit-V 13 Lectures 4, Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs) and export oriented units (EUs), ; Measures for promoting foreign investments into and from India; Indian joint ventures and acquisitions abroad, Financing of foreign trade and payment terms ~ sources of trade finance ( Banks, factoring, forfaiting, Banker's Acceptance and Corporate Guarantee) and forms of payment (Cash in advance, Letter of Credit, Documentary Collection, Open Account) 48(b— B.Com (Hons.) CBCS Suagented Readings: ‘Charles W.L. Education 2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson Education 3. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern Global Economy. London: Roultedge. ‘Sumati Varma, International Business, Pearson Education. Cherunilam, Francis. International Business: Text and Cases, PHI Learning Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press. Bennett, Roger. International Business. Pearson Education. Peng and Srivastav, Global Business, Cengage Learning and Arun Kumar Jain, Znternational Business. New Delhi: McGraw Hill Note: Latest edition of text books may be used. 49B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH- DSE Group B (e): INDUSTRIAL RELATIONS AND LABOUR LAWS Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: To enable the students to learn the concepts of industrial relations including trade tunions, collective bargaining, discipline and various labour enactments. Contents: Unit 1: Industrial Relations (IR) Concept of Industrial Relations; Nature of Industrial Relations; Objectives of IR; Factors affecting IR in changing Environment, Evolution of IR in India; Role of State; Trade Union; Employers’ Organisation; Human Resource Management and IR Role of ILO in Industrial Relations, International Dimensions of TR Unit 2: Trade Union ‘Trade Union: Origin and growth, unions after Independence, unions in the era of liberalisation; Facters Affecting Growth of Trade Unions in India, Multiplicity & Recognition of Trade Unions, Major Provisions of Trade Union Acti926 Unit 3: Collective Bargaining and Workers! Participation in Management ) Collective Bargaining: Meaning, Nature, Types, Process and Importance of Collective Bargaining, pre-requisites, issues involved; Status of Collective Bargaining in India, Functions and role of Trade Unions in collective bargaining ') Workers’ Participation in Management: Concent, practices in India, Works Committees, Joint ‘management councils; Participative Management and co-ownership; Productive Bargaining and Gain Sharing U 4: Discipline and Grievance Redressal ipline: Causes of indiscipline, Maintenance of discipline and misconduct; Highlights of domestic enquiries; Principle of Natural Justice; Labour turnover; Absenteeism; Grievance: Meaning of Gfievance, Grievance redressal machinery in India, Grievance handling procedure; salient features of Industrial Employment (Standing orders) Act 1946 Unit 5: ) The Industrial Disputes Act, 1947: Definitions of Industry, workman, and Industrial Dispute; Authorities under the Act: Procedure, Powers and Duties of Authorities; Strikes and Lock outs: Lay-off and Retrenchment: Provisions relating to Layoff, Retrenchment, and closure b) The Factories Act, 1948: Provisions relating to Health, Safety, Welfare facilities, working hours, Employment of young persons, Annual Leave with wages Suggested Readings: PK Padhi, Industrial Relations and Labour Law, PHI Learning ‘Arun Monappa, Industrial Relations and Labour Law, McGraw Hill Education SC Srivastav, Industrial Relations and Labour Law, Vikas Publishing House CS Venkata Ratnam, Indusirial Relations, Oxford University Press P.L. Malik’s Handbook of Labour and Industrial Law, Vol I and 2, Eastern Book Company. 6. IP Sharma, Simplified Approach to Labour Laws, Bharat Law House (P) Lid Note: Latest edition of text books may be used. 30B.Com (Hons.) CBCS B.Com. (Hons.): Semester - VI Paper: BCH- DSE Group B (f): BUSINESS RESEARCH METHODS AND PROJECT WORK Duratic hrs. Marks: 100 Lectures: 65 Objective: This course aims at providing the general understanding of business research and the ‘methods of business research. The course will impart learning about how to collect, analyze, present and interpret data, Section A: Business Research Methods 50 Marks Unit 1: Introduction 10 Lectures “Meaning of research; Scope of Business Research; Purpose of Research ~ Exploration, Description, Explanation; Unit of Analysis ~ Individual, Organization, Groups, and Data Series; Conception, Construct, Attributes, Variables, and Hypotheses Unit 2: Research Process 10 Lectures ‘An Overview; Problem Identification and Definition; Selection of Basic Research Methods- Field Study, Laboratory Study, Survey Method, Observational Method, Existing Data Based Research, Longitudinal Studies, Panel Studies Unit 3: Measurement and Hypothesis Testing 19 Lectures Measurement: Definition; Designing and writing items; Uni-dimensional and Multidimensional scales; MeaSurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurstone, Likert and Semantic Differential scaling, Paired Comparison; Sampling -Steps, Types, Sample Size Decision; Secondary data sources Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi ‘Non-parametric tests ‘Testing the assumptions of Classical Normal Linear Regression are test and other Section B: Project Report Marks 50 Unit 4: Report Preparation 26 Lectures Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography and ‘Annexure in report; JEL Classification Note: 1. There shall be a written examination of 50% Marks on the basis of Unit 1: to IIL 2. ‘The student will write a project report under the supervision of a faculty member assigned by the college/institution based on field work. The Project Report carries 50% Marks and will be evaluated by University appointed examiners. Generic Elective: Commerce Group A Paper GE 1: Financial Accounting Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26 SIB.Com (Hons.) CBCS Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions. CONTENTS Unit-1: Basies of Manual Accounting Accounting concept, objectives, advantages and limitations, types of accounting information; Fundamental accounting assumptions, principles, concepts, and conventions; Salient features of First-Time Adoption of Indian Accounting Standard; Intemational Financial Reporting, Standards (ERS): - Need and procedures Recording of Transactions: Rules of debit and credit: for assets, liabilities, capital, revenue and expenses. Books of original entry: format and recording ~ Journal Entry Ledger Posting: Trial Balance: Financial statements- Profit and Loss Account, Balance Sheet (13 Lectures) Unit-2: Computerized Accounting System Creating « Company; Configure and Features settings; Creating Accounting Ledgers and Groups Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement Selecting and shutting a Company; Backup and Restore data ofa Company (26 Practicals) Unit 3: Accounting for Depreciation: Methods of computing depreciation (straight line method and diminishing balance method only) Inventories Valuation Methods: FIFO, LIFO and Weighted Average. (13 Lectures) Unit 4: Accounting for Hire Purchase and Installment Systems: Basic and Simple Problems only Accounting for Partnership Firm: Preparing Accounts of Partnership firm, Admission, and Retirements (13 Lectures) Unit S: Accounting for Companies Preparation of profit and loss account and balancé sheet of corporate entities; Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares: Issue of rights and bonus shares: Buy back of shares: Issue of Debentures. (13 Lectures) Note: 10. There shall be 4 Credit Hrs, for Lectures + one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + one eredit Hr for Tutorials (per group) 1. Examination Scheme for Computerised Accounting Systems = Practical for 20 matks. The practical examination will be for 1 hour. 12, Theory Exam shall carry 80 marks Suggested Readings: 13,ER. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi. 14, M.C-Shukla, T.S. Grewal and S.C.Gupta, Advanced Accounts, Voll. $. Chand & Co., New Delhi 52B.Com (Hons.) CBCS 15.S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, ‘New Delhi. 16. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi onal Book House 17. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, Intern 18, Tulsian, P.C. Financial Accounting, Pearson Education Note: Latest edition of the text books should be used. 3So mene. Hen - Core - > y bass — Sema PaperG#2: COST AND MANAGEMENT ACCOUNTING. Duration: 3 hours Mark 00 Lectures: 65 Objective: To acquaint the students with basic concepts used in cost and management accounting and various methods involved in cost ascertainment systems. CONTENTS: rit L- Peeesr Coiling 5 Sorvece Costuy R (BLectures) flerence between Tgncial, cost, and Role of a cost atsquntant in an Uni S iy tA, of corbin (1Z-Lectures) Unit costing Tok cosing Cond Goring Pose ee ecg grocesn enone in progress, joint an by edi) Send cating ork tangeocd Viretotum Contiay omed ectue Foun Lonnie Unit 3: Budgeting and budgetary control (UpLectures) Coocepe of badger and Vodgeiny cont, objectives, matin, and tiie eg nthe cinsation, Pueton! badges Fed and exis vetoes De tase ado Unit 4: Standard costing (1g Lectures) Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages, limitations and applications, Variance analysis ~ material, labour, overhead and sales variances Unit 5: Marginal Costing (13 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, 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, seller process further. 1, Lal, Jawakar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi 2. Nigam, BIM. Lall and LC. Jain, Cost Accounting: Principles and Practice. Prentice Hall of India, New Delhi 3. Arora, MIN, Cast Accounting ~ Principles and Practice. Vikas Publishing House, New Deth 4, Maheshwari, SN. and S.N. Mittal. Cast Aocounting: Theory and Problems. Shri Mahabit Book Depot, New Deli 5. Jain, $.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers, Jalandhar. 6. HV. Jhamb, “Management Accounting”, ANE Books Pvt Ltd, New Delhi 7. Singh, S. K. and Gupta Lovleen. Management Accounting ~ theory and Practice. Pinnacle Publishing House 8. Rajiv Goel, Cost Accounting. Intemational Book House 3aB.Com (Hons.) CBCS 9. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi. 35 (veSemester Ko - Mem Core) Payee Cone 10 B.Com (Hons, CBCS Generic Elective: Coinmerce Group A Paper GE 3: INCOME TAX LAW AND PRACTICE Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: To provide basic knowledge and equip students with application of principles and Provisions of Income-tax Act, 1961 and the relevant Rules Unit 1: Introduetion 10 Lectures Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, ‘g¢088 total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN) Residential status, Scope of total income on the basis of residential status of Individual only Exempted income under section 10 Unit 2: Computation of Income under different heads-1 17 Lectures Income from Salaries, Income from house property (Only Simple and basic concepts) Unit 3: Computation of Income under different heads-2 10 Lectures Profits and gains of business or profession; Capital gains; Income from other sources (Only Simple and basic concepts) Unit 4: Computation of Total Income and Tax Liability 15 Lectures Income of other persons included in assessee's total income; Aggregation of income and set-off ‘and cary forward of losses; Deductions from gross total income; Rebates and reliefs; Computation of total income of individuals and firms; Tax liability of an individual Unit S: Preparation of Return of Income 26 Practicals Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of Compulsory. On-Line filing of retums for specified assesses Note: 4. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns using a software utility tool. The student is required fill appropriate Form and generate the XML file. 5. Theory Exam shall carry 80 marks 6. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per ‘week per batch) for Practical Lab + one credit Hr for Tutorials (per group) 7. Latest edition of text books and Software may be used. Suggested readings 3. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Lid., New Delhi. 4. Abuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi Software |. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann Publication Pvt. Lid, New Delhi, Latest version 2. “Excel Utility’ available at incomeraxindiaefiling.gov.in 56Samad — VY - ters GE-Y B.Com (Hons.) CBCS Generic Elective: Commerce Group A Paper GE 4:: BANKING AND INSURANCE Duration: 3 hrs. ‘Marks: 100 Lectures: 65 Objective: To impart knowledge about the basic principles of the banking and insurance Contents Unit 1: Introduction: 13 Lectures Origin of banking: definition, banker and customer relationship, General and special types of customers, Types of deposits, Origin and growth of commercial banks in India, Financial Services offered by banks, changing role of commercial banks, types of banks Unit 2:Cheques and Paying Banker 13 Lectures Crossing and endorsement - meaning, definitions, types and rules of crossing. Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in due course, Concept of negligence. Unit 3:Banking Lending 13 Lectures Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances against various securities. Unit 4:Internet Banking 13 Lectures Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/ Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash. Unit V: Insurance 13 Lectures Basic concept of risk, Types of business risk, Assessment and transfer, Basie principles of utmost 00d faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types. of insurance: Life and Nor-lfe, Re-insurance, Risk and return relationship, Need for coordination Power, functions and Role of IRDA, Online Insurance Suggested readings: 9. Agarwal, 0.P., Banking and Insurance, Himalaya Publishing House 10. Satyadevi, C., Financial Services Banking and Insurance, $.Chand 11, Suneja, HLR., Practical and Law of Banking, Himalya Publishing House 12, Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons 13, Arthur, C. and C. Witliam Jr., Risk Management and Insurance, McGraw Hill 14, Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons 15, Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons 16, Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning Note: Latest edition of text books may be used. 37B.Com (Hons.) CBCS Generic Elective: Commerce Group B Paper GE 1: HUMAN RESOURCE MANAGEMENT Duration: 3 hrs. Marks: 100 Lectures: 65 Objective: The objective of the course is to acquaint students with the techniques and principles to ‘manage human resource of an organisation. Unit 1: Introduction 13 Lectures Human Resource Management: Concept and Functions, Role, Status and competencies of HR Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human Resource Management; Workforce diversity; Empowerment; Downsizing: VRS; Human Resource Information System Unit 2: Acquisition of Human Resource 13 Lectures Human Resource Planning- Quantitative and Qualitative dimensions; job analysis ~ job description and job specification; Recruitment ~ Concept and sources; Selection - Concept and process; test and interview: placement and induction Unit 3: Training and Development 13 Lectures Concept and Importance; Identifying Training and Development Needs; Designing Training Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness: Training Process Outsourcing; Management Development; Career Development. Unit 4: Performance Appraisal 13 Lectures: Nature, objectives and importance; Modern techniques of performance appraisal; potential appraisal and employee counseling; job changes ~ transfers and promotions; Compensation: concept and policies; job evaluation; methods of wage payments and incentive plans; fringe benefits: performance linked compensation, Unit S: Maintenance 13 Lectures Employee health and safety; employee welfare; social security; Employer-Employee relations- an overview; grieVance-handling and redressal; Industrial Disputes: causes and settlement machinery Suggested Readings: 9. Gary Dessler. A Framework for Human Resource Management. Pearson Education 10, DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson Education, 11, Boblendar and Snell, Principles of Human Resource Management, Cengage Learning 12. Ivancevich, John M. Human Resource Management. McGraw Hill. 13, Wreather and Davis. Human Resource Management, Pearson Education, 14, Robert L. Mathis and John H. Jackson, Human Resource Management, Cengage Learning, 15, TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi 16. Biswajeet Patttanayak, Human Resource Management, PHI Learning Note: Latest edition of text books may be used.Semerte — vi — Hors — Cove! Pow Gor! Le é OOOOOOOOOOOOHOOOK NOOK. Government Autonomous College, Rourkela eer ADVANCED Ace OUNTS, +3 3RDYEAR COMMERCE 5TH SEMESTER SPECIALISED ACCOUNTING HONS PAPER - VIII F.M.-100, Sem.End = 80, Mid.Sem = 20 (a) “Account of Non- trading Concert (Not for Profit Organisation) (b) Self Balancing & Section balancing System. (2) Hire purchase and Installment purchase system (b) Royalty Accounts (a) Voyage Accounts (b) Accounting for sale or Return (c) Accounting for package & Containers UNIT IV . prefer (a) _ Insolvency Accounts (b) Accounts of Insurance Companies Co. (LIC & GIC) and Banking Compania, Capit UNIT V | (a) Investment A/C vNtr iy (©) Accounting for price level charges or Inflation Accounting (without practical | Budge problems) 2 | UNITY (c) Human Resources Accounting (without practical problems) ‘Source (4) Government Accounting (without practical problems) syste: Books Recommended Books Rec! 1. Specialised Accounting - By- S.P. Jain and K.L. Narang Finan 2. Accountancy (Vol! and Voll) - S.Kr. Paul, New Centra Book Agency (P) Ltd. Kolkata Shar 3.” Advance Accounts (Two Volumes)- M.C. Shukla, T.S.Grewal, S.C. Gupta, .Chand & Co., New Delhi 2. Finan 4 Practice in Accountancy (Two Volumes)-, Basu and Das, Rabindra Library, Kolkata Bys 5. Advanced Accounting (Two Volumes)- Arulanandan and Raman, Himalaya 3._—‘Finar Publishing House, New Delhi Finar 6 Advanced Accounts (Two Volumes) - R.L. Gupta and M.Radhaswamy, Sultan Chand and Sons. New Delhi Thee Year Degree Commerce Hons, =! 36] 1 aremanent a s=sSEseseseese# cEemEsT! VE gee X Government Autonomous College, Rourkela +3, BAR COMMERCE 5TH 7 PASS PAPER-IIl a { SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT 1 F.M.-100, Sem.End = 80, Mid.Sem = 20 i Investment - Meaning- Investment Process and altematives, Investment Policy jand Objectives- Systematic and unsystematic risk, types of Securities- Security Analy- ‘sis. SUNIT I New issue market (Primary Market}- Parties involved in new issue Govt ant jstatutory Agency. collection Centre, Placement, Pricing of new issue Allotment jInverstor's protection in primary marset, Secondary Market- History of stock ex Ichanges in India- Functions of stock exchanges Regulation, Frame work, Share groups, online trading ‘UNIT Listing of securities, BSE,NSE,|SE,OTCEI,NSDL- Trading System Securi- ties Traded Survillance-system- check on Solt Terminal, Protection against defutt National stock Exchange- Capital Market Seament. STOCK MARKET INDIES- SEB! UNIT IV Fundamental Analysis and Technical Analysis of Securities, Efficient Market i ant ee ne a Portfolio construction - Portfolio Mode!- Markowitz Model - Sharp index Model Books Recommended : ° :1. Security Analysis and Portfolio Management By- P.Pandain - Vikash Publishing House 2. Investment Management, Security Analysis and portfolio management By- V.K.Volla- S.Chand & Co, New Selhi 3. Security Analysis and Portfolio Management By- Fisher and Jordan- Prentice Hall 14. Modern Investment theory Hauger & Robert - Prentice Hall ‘Three Year Degree Commerce Hons. =xxssesseseweeeee ee! 18 |