B Com
B Com
Bachelor of Commerce
Curriculum Structure
BANASTHALI VIDYAPITH
P.O. BANASTHALI VIDYAPITH
(Rajasthan)-304022
July, 2019 36
2
No. F. 9-6/81-U.3
Government of India
Ministry of Education and Culture
(Department of Education)
NOTIFICATION
Sd/-
(M. R. Kolhatkar)
Joint Secretary of the Government of India
NOTICE
Changes in Bye-laws/Syllabi and Books may from time to time be
made by amendment or remaking, and a Candidate shall, except in
so far as the Vidyapith determines otherwise, comply with any
change that applies to years she has not completed at the time of
change.
© BANASTHALI VIDYAPITH
3
2 Programme Outcomes 6
3 Curriculum Structure 8
5 Syllabus 19
4
Programme Outcomes
PO1: Knowledge: The commerce graduate will possess the
knowledge and efficiency to understand the fundamentals and
implications of commerce and finance, along with this they will
be able to understand various intricacies associated with
business which will develop through various tax and economics
related subjects. The B.Com. graduates will be able to get
holistic knowledge about the commerce aspect associated with
society and business.
PO2: Planning abilities: The student will not only be equipped with
business management abilities after the completion of the course
rather they will be equipped with the knowledge to plan the
financial and tax issues associated with business and individuals.
PO3: Problem Analysis: Learner will be able to use the principles of
various commercial aspects while analysing a problem. The
knowledge of various commercial subjects that they have will be
put into use through research and industrial training. A scientific
problem analysis method will be used for analysing the
problems under study.
PO4: Modern Tool Usage: Modern statistical and analytical tools
will be used for analysing various problem under study and
understanding the concept of commerce and finance.
PO5: Leadership Skills: As commerce education is getting redefined
in terms of analytical inputs, environment and start-ups, the
focus of programmes is on developing leadership acumen
among women in consonance with value education imparted at
Banasthali Vidyapith. The course will impart the traditional and
modern outlook amongst the students for various commercial
and financial aspects.
PO6: Professional Identity: Learners will be able to recognise
features and roles of businessmen, entrepreneur, managers,
consultant, which will help learners to possess knowledge and
other soft skills and to react aptly when confronted with critical
decision making. Learners will be able to prove proficiency with
the ability to engage in competitive exams like CA, CS, ICWA
and other courses.
7
Curriculum Structure
Bachelor of Commerce
Semester - I
Course Code Course Name L T P C*
BVF 011 / General English / सामान्य हिन्दी 2 0 0 2
BVF 014
Core Foundation Course I 2 0 0 2
COM 104 Financial Accounting 4 0 0 4
ECO 101 Fundamentals of Micro Economics - I 4 0 0 4
LAW 101 Business Law 4 0 0 4
MGMT 102 Foundation of Management** 4 0 0 4
CS 105 Computer for Management 4 0 0 4
CS 113L Computer for Management Lab 0 0 4 2
Semester Total: 24 0 4 26
Semester - II
Course Code Course Name L T P C*
BVF 014 / सामान्य हिन्दी/General English 2 0 0 2
BVF 011
Core Foundation Course - II 2 0 0 2
COM 103 Cost and Management Accounting 4 0 0 4
ECO 102 Fundamentals of Micro Economics - II 4 0 0 4
MATH 109 Mathematics for Business Applications 4 0 0 4
LAW 107 Law of Consumer Protection and 4 0 0 4
MV Act
TSKL 101 Business Communication** 4 0 0 4
COM 301 Business Environment and Strategy 4 0 0 4
Semester Total: 28 0 0 28
9
Semester-III
Course Code Course Name L T P C*
Core Foundation Course - III 2 0 0 2
Elective Foundation Course - I 2 0 0 2
COM 203 Corporate Finance - I** 4 0 0 4
COM 207 Income Tax 4 0 0 4
COM 211 Principles and Practices of Banking 4 0 0 4
MGMT 203 Bhartiya Prabandhan 4 0 0 4
STAT 201 Business Statistics 4 0 0 4
STAT 208L Business Statistics Lab 0 0 4 2
Semester Total: 24 0 4 26
Semester - IV
Course Code Course Name L T P C*
Core Foundation Course - IV 2 0 0 2
Elective Foundation Course - II 2 0 0 2
COM 201 Advanced Accountancy 4 0 0 4
COM 210 Emerging Banking Services 4 0 0 4
ECO 104 Macro Economics for Managers** 4 0 0 4
LAW 208 Company Law and Secretarial Practices 4 0 0 4
CS 202 Application Software for Business 4 0 0 4
CS 218L Application Software for Business Lab 0 0 4 2
Semester Total: 24 0 4 26
10
Semester - V
Course Code Course Name L T P C*
Vocational Course - I 2 0 0 2
Core Foundation Course - V /
2 0 0 2
Elective Foundation Course - III
Discipline Elective - I 4 0 0 4
COM 304 Corporate Finance - II 4 0 0 4
COM 311 Investment Management** 4 0 0 4
COM 314 P Project 0 0 16 8
LAW 311 Information Technology Law 4 0 0 4
Semester Total: 20 0 16 28
Semester - VI
Course Code Course Name L T P C*
Vocational Course - II 2 0 0 2
Elective Foundation Course - III /
2 0 0 2
Core Foundation Course - V
Discipline Elective II 4 0 0 4
COM 307 Goods and Service Tax 4 0 0 4
MGMT 305 E-Business** 4 0 0 4
COM 315P Term Paper 0 0 16 8
Semester Total: 16 0 16 24
B.Com– III Corporate Finance I** (Student will choose any one option)
B.Com – IV Macro Economics for Managers** (Student will choose any one option)
Based on the obtained grades, the Semester Grade Point Average shall be
computed as under:
18
Where n is the number of all the courses (with letter grading) that a student
has taken up to the previous semester.
Student shall be required to maintain a minimum of 4.00 CGPA at the end
of each semester. If a student's CGPA remains below 4.00 in two
consecutive semesters, then the student will be placed under probation and
the case will be referred to Academic Performance Review Committee
(APRC) which will decide the course load of the student for successive
semester till the student comes out of the probationary clause.
To clear a course of a degree program, a student should obtain letter grade
C and above. However, D/E grade in two/one of the courses throughout the
UG/PG degree program respectively shall be deemed to have cleared the
respective course(s). The excess of two/one D/E course(s) in UG/PG degree
program shall become the backlog course(s) and the student will be
required to repeat and clear them in successive semester(s) by obtaining
grade C or above.
After successfully clearing all the courses of the degree program, the
student shall be awarded division as per following table.
Division CGPA
Distinction 7.50 and above
First Division 6.00 to 7.49
Second Division 5.00 to 5.99
Pass 4.00 to 4.99
First Semester
Disciplinary Courses
COM 104 Financial Accounting
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the basics of financial accounting, book-keeping and the
accounting principles of GAAP (i.e. concepts and convention).
2. To have an understanding of the rules of debit credit, preparation of
various books of accounts (i.e. Journals and ledgers) and statements
(i.e. Trial balance, rectification, etc).
3. To foster an understanding of the concept of depreciation including its
types and preparation of bills of exchange and bank reconciliation
statements.
4. To develop skills for preparation of final accounts through practice of
comprehensive questions.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Contents:
Unit I Financial Accounting- Definition & its difference with cost
accounting and management accounting, Accounting principles
(GAAP)- Concepts & Conventions, Capital & Revenue,
Overview of single entry system.
Unit II Preparation of voucher, Invoices & Memos, Rules of Dr. & Cr.
Preparation of Journal, Ledger & Cash book-understanding the
format
Unit III Trial balance, Rectification of Errors, Bank Reconciliation
Statement- Meaning & methods of preparing,
Unit IV Depreciation- Straight Line Method & Written Down Value
Method, Accounting for Bills of Exchange, Reserves & Provisions
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Unit V Preparation of final accounts- Trading, Profit & Loss account and
balance sheet, Format & Adjustments
Learning Outcomes:
Upon completion of the course student will be able to:
Get knowledge of book-keeping and financial accounting
Maintain the basic books of accounts and prepare various statements.
Process and prepare final accounts i.e. trading, profit and loss accounts
and balance sheet.
Suggested Readings:
1. D.K. Goel, Rajesh Goel & ShallyGoel. (2017) Accounting (16 ed).
New Delhi: Arya Publications
2. T.S. Grewal. (2017) Introduction to Accountancy (18 ed). New Delhi:
Sultan Chand
3. M.C. Shukla, T.S. Grewal, S.C. Gupta. (2016) Advanced Accounts
(19 ed) . New Delhi: Sultan Chand
4. Mukherjee and Mukherjee. (2016) Accounting (10 ed). New Delhi:
Sultan Chand
Suggested E-Learning Materials:
1. MSG. (2016).What is Single Entry System:Pros and Cons. Retrieved
from Managment Study Guide: https://www.managementstudy
guide.com/single-entry-system-in-accounts.htm
2. MSG. (2018). What is Accounting. Retrieved from Management Study
Guide: https://www.managementstudyguide.com/financial-accounting-
articles.htm
3. Kumar, S. (2017, May 6). Basic Concept of Accounting. Retrieved
from Youtube: https://www.youtube.com/watch?v=eaJosm9Y5dQ.
4. Badlani, D. (2014, Sep 5). Financial Statement of Companies.
Retrieved from Youtube: https://www.youtube.com/watch?
v=TzBGN1OJS1E.
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Course Objectives:
1. To develop the knowledge of and economic agent, namely, consumer
and producer.
2. To understand the concepts of demand and elasticity of demand.
3. To understand the production function and cost function in
manufacturing units.
4. Basic knowledge of different types of cost available in industries.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Content:
Unit I Concept of micro and macro economics- Nature and their scope.
Consumer Equilibrium: Utility Approach- Assumptions and laws.
Indifference curve approach- Concepts, properties, applications
and Uses of indifference curves. Comparison between utility and
indifference curve approach. Budget line.
Unit II Law of Demand and Its Elasticity- Price Elasticity and its
Measurement and Determinants. Income and Cross Elasticity Of
Demand. Consumer Surplus- Concept and Measurement.
Unit III Changes In Consumer Equilibrium- Price, Income and Substitution
Effects: Derivation of Demand Curve from Price Consumption
Curve for Normal and Giffen Goods. Substitute and
Complementary Goods.
Unit IV Production function: Law of variable proportions Returns to scale-
concepts of Isoquants and Iso-cost line, Least cost combinations,
concept of ridge lines.
Unit V Concept of cost: Money, Opportunity and real. Shortrun cost
curves: Total cost, Total fixed and variable cost, Average cost and
Marginal cost. Long-run Total cost, average and marginal cost
curves.
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Learning Outcomes:
Upon completion of the course student will be able to:
Understand the utility approach and consumer equilibrium.
Learn how the elasticity of the product affects the purchasing habits of
the consumer.
Determine consumption patterns of the consumer in relation to income
effect and price effect.
Understand the cost combinations in an industry.
Suggested Readings:
1. Ahuja, H. L.(2002).Principles of Microeconomics,(21ed), New Delhi,
S. Chand.
2. Ahuja, H. L. (2007). Advanced Economic Theory: Microeconomic
Analysis (20 ed), S. Chand.
3. Case & Fair (2007), Principles of Economics, (8ed) New Delhi,
Pearson.
4. Hornby, W., Gammie, R .,&Wall.s, (2001), Business Economics, (2ed)
,Financal Times Management.
5. Dholakia R. H & OZA, A.N. (2012), Micro Economics for
Management Students, Oxford University Press.
Suggested E-Learning Materials :
1. Agrawal, D. (2017, Mar 8). Indifference curve. Retrieved from
Youtube: https://www.youtube.com/watch?v=3l_rYca4eio.
2. Econ (2012). Cost. Retrieved from: Guide:http://www2.econ.
iastate.edu/classes/econ301/jintanakul/Notes/Ch7.pdf
3. Khan, Y. (2014, Dec 18). Production Function. Retrieved from
Youtube: https://www.youtube.com/watch?v=MwuTt3L2hEQ.
4. Bhogal, S. (2018, June 04). Income and Cross Elasticity. Retrieved
from Youtube: https://www.youtube.com/watch?v=i7O4CriwwrY.
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Course Objectives:
1. To enable students to know about Indian Contract Act, Sale of Goods
Act, Indian Partnership Act, Negotiable Instruments Act and legal
issues concerned with business activities.
2. To understand the legal regulations while entering into a contract.
3. To provide the knowledge about legal terminologies, basic concepts,
practices in the field of Law.
4. To provide the students with practical legal knowledge of general
business law issues.
Note: The paper will contain 10 questions having 2 questions from each
unit; candidates will be required to attempt 5 questions taking 1 question
from each unit.
Course Contents:
Unit I Indian Contract Act 1872: Meaning and essential of Contract,
Valid contract and its essential elements, Offer and Acceptance,
Capacity of Parties, Consideration: essential elements of valid
consideration, Contract without consideration, Free Consent:
Coercion, Undue Influence, Fraud, Misrepresentation, Legality of
Object and consideration, and Agreement Opposed to Public
Policy
Unit II Indian Contract Act 1872: Void Agreement and Contingent
Contracts, Performance of a Contract, Discharge of a Contract,
Remedies for Breach of Contract, Quasi- Contract: Kinds of Quasi
Contract, Quantum Merit, Indemnity and Guarantee, Bailment and
Pledge, Contract of Agency
Unit III The Sale of Goods Act, 1930: Meaning and Essential Elements of
Contract of Sale, Distinction between Sale - Agreement, Sale -
Hire Purchase Agreement, Sale- Contract for Work and Labor,
Meaning, Type and destruction of Goods, Conditions and
Warranties, Passing of Property: Meaning, Significance and Rules,
24
Learning Outcomes:
Upon completion of the course student will be able to:
Evaluate the global context for taking managerial actions.
Understand conflict resolution, motivation and leadership
Understand various theories and management principles.
Suggested Readings:
1. Tripathi, P. C., & Reddy, P. N. (2017) Principles of Business
Management, (22 ed.) Tata McGraw Hill, New Delhi
2. Robbins & D. Cenzo. Fundamentals of Management (10 ed), New
Delhi, Pearson Education Asia
3. Prasad,L.M.Principles and Practice of Management (9 ed) .Sultan
Chand & sons, New Delhi
4. Weihrich&Koonts. Management-A Global Perspective (13 ed),
Tata McGraw Hill, New Delhi
Course Objectives:
1. The students will be introduced to the basic concepts of computers
including software, hardware, and various other elements.
2. An insight will be developed on the Programming Languages along
and problem solving ability will be developed using various peripherals
of computers.
3. The students will be trained in using and MSWord and Excel along
with the knowledge of applying various mathematical and statistical
formulas using excel.
4. To develop the understanding of Microsoft Power point presentation
for making an effective presentation including various novel concepts
and methods to present the idea.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions
in all taking at least one question from each unit.
Course Contents:
Unit I Introduction to Computer System: Simple model of Computer,
Basic components of a computer system-Control unit, ALU,
Generations of Computers, Number System : Data representation-
28
Suggested Readings:
1. Goel, A. (2010). Computer Fundamentals (1 ed.). New Delhi: Pearson.
29
Course Objectives:
1. The objective of the course is to enable the students to learn the
concepts of Word, Excel, Power Point.
2. To provide students a practical outlook and understanding of the
computers.
Course Contents (100 hrs.)
DOS, Unix, MS Windows 10 hrs.
1. Directory management commands
2. Creating files, copying files, moving files, editing files
3. Creating shortcuts in windows, creating files and folders in Windows
4. Understanding Control Panel
Word processing using MS Word 20 hrs.
1. Understand interface of Microsoft Word
2. Formatting (Index, Tab, bullet, numbering, etc.)
30
Learning Outcomes:
Use computers in their daily life for better efficiency.
Represent their knowledge with the help of the computers and various
software’s
Suggested Readings:
1. Virginia, A. (2004). Microsoft officce Access 2003 (1 ed.). New Delhi:
McGraw Hill.
2. Kumar, B. (2017). Mastering MS Office: Computer Skill
Development- Be future Ready (1 ed). New Delhi: V&S Publishers.
3. Johnson (2011). Microsoft office 2010 (1 ed). New Delhi: Pearson
Education.
Suggested E-Learning Materials:
1. Students, T. f. (2017, April 24). The Beginners Guide to Excel.
Retrieved February 2019, from Youtube:
https://www.youtube.com/watch?v=rwbho0CgEAE
2. Tech, T. (2018, July 9). Learn Power Point - 2018 Beginners Tutorial.
Retrieved March 2019, from Youtube:
https://www.youtube.com/watch?v=u7Tku3_RGPs
32
Second Semester
Disciplinary Courses
COM 103 Cost and Management Accounting
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the concept of management and cost accounting.
2. To understand the concept of material handling in manufacturing
organization.
3. To understand the labor management in different organizations.
4. To understand the concept of allocation and apportionment of
overheads.
5. To study the different strategic decision by using marginal costing.
6. To understand the new trends in management accounting.
Note: The paper will contain 10 questions having two questions from each
unit; candidates will be required to attempt five questions taking one
question from each unit.
Course Contents:
Unit I Introduction Nature and scope of Cost Accounting, Advantages
and limitations of cost accounting. Installation of costing system.
Cost concepts, Classification of cost, Preparation of cost sheet.
Unit II Elements of cost, Material cost, Direct and indirect material cost.
Issue of materials of production, Pricing methods Labor cost,
Direct and indirect labor cost, Methods of payment of wages,
incentive plans, Over heads classification, Allocation and
apportionment of over heads.
Unit III Marginal Costing: Concept, Relevance, Difference vis-a vis
absorption costing, statement, CVP, BEP, P/V analysis.
Introduction to standard costing and managerial applications
Unit IV Management Accounting: Concept, Interface & difference
between Cost Accounting -Management Accounting - Financial
Accounting, Different types of Financial Statements, Preparation
33
Course Objectives:
1. To develop the knowledge about revenue curves under perfect market
and imperfect markets
2. To understand the concepts of monopoly, duopoly oligopoly and
monopolistic competition
3. To understand the classical theory and modern theory of wages and
what is the role of trade unions in determining the wages for the
labours
4. Basic knowledge of theories of profit, rent and interest.
Note: The paper will contain 10 questions having at least two questions
from each unit, Candidates will be required to attempt five questions in all
taking at least one question from each unit.
Course Contents:
Unit I Revenue concepts – Shape of Total Revenue, Average Revenue
and Marginal Revenue curves under perfect and imperfect
competition. Relationship between Average Revenue, Marginal
Revenue and Price elasticity of demand.
Market structures – Short run and long run equilibrium of a firm
and industry under perfect competition.Effect of an increase in
demand on long run equilibrium price and output under perfect
competition.
Unit II Determination of price and output in short run and long run under
Monopoly. Third degree price discrimination under monopoly.
Determination of price and output in short run and long run under
Monopolistic competition.Introduction to Oligopoly.
Unit III The nature of demand for factors of production. General theories
of distribution: The Marginal Productivity theory and demand
35
Learning Outcomes:
Upon completion of the course student will be able to:
Understand the market structures and the current market scenario.
Get the knowledge of the different types of sellers available in the
markets.
Determine the prices for the product available in the different types of
markets.
Understand the factor payments and their determination.
Suggested Readings:
1. Ahuja, H. L.(2002). Principles of Microeconomics, (21 ed), New Delhi,
S. Chand.
2. Ahuja, H. L. (2007). Advanced Economic Theory: Microeconomic
analysis (20 ed), New Delhi S. Chand.
3. Case & Fair (2007), Principles of Economics, (8 ed) New Delhi,
Pearson.
4. Hornby, W., Gammie, R .,&Wall.S, (2001), Business Economics,
(2 ed) New Delhi, Financial Times Management.
5. Dholakia R. H & OZA, A.N. (2012), Micro Economics for
Management Students, (5 ed.) New Delhi, Oxford University Press.
Suggested E-Learning Materials:
1. Infotainment Arena. (2017, Sep 21). Monopoly Market Structure.
Retrieved from Youtube: https://www.youtube.com/watch?
v=7zh1VsoG75U.
36
Course Objectives:
1. The subject will focus on developing the mathematical ability of the
students by making them understand the concept and implication of
Math.
2. The students will be trained in using Matrix for problem solving.
3. The students will be introduced to the concept of differentiation and
integration and will be enabled to use the same for problem solving.
4. The students will be introduced to the concept of permutation and
combination.
Note: The paper will contain ten questions having at least two questions
from each unit, Candidates will be required to attempt five questions in all
taking at least one question from each unit.
Course Content:
Unit I Progressions; AP, GP, HP (sum of n terms in AP, GP and HP, sum
of an infinite series in GP), Binomial theorem for positive integral
index (Expand and general term)
Unit II Functions: types of functions, some functions & their graphs
(Linear functions, Exponential functions, Logarithmic functions &
parabolas).
37
Course Objectives:
1. To understand the meaning of consumer, the concept of sovereignty
and the legislative history that lead to the Implementation of Consumer
Protection Act, 1986. Economic problems in these economics and their
solution.
2. To understand how the consumer interest has been safeguarded under
the tort, contract and criminal laws
3. To understand the composition and functioning of the consumer
councils at different level
4. To understand the jurisdiction procedure and function of the State and
National commission
5. To have the basic understanding about the Motor Vehicle Act
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions
in all taking at least one question from each unit.
Course Contents:
Unit I Introduction: Concept of Consumer Sovereignty, Need of
Consumer Protection and Consumerism, Objective and the
39
5. U.T. Chandigarh Adm. & another v/s Amarjeet Singh, 2009 (4) SCC
660
6. New India Assurance Co. Ltd. v/s M/s Shiva Lal Ramesh Chand, AIR
2008 SC 2620
7. Anita Bhatia v/s Kenan Airways, (2004) ICPJ.58 (N.C.)
8. Awaz v/s R.B.I, AIR 2008 (NOC) 2528 (NCC)
9. Goltish Scale & System Pvt. Ltd. v/s Gurumuk Singh, (2003) 3 CPR 4
(NC)
Suggested Readings:
1. Tripathi, S.C. (2008). The Consumer Protection Act, Allahabad: CLP
2. Bangia, R.K. (2009). Consumer Protection Law, Faridabad: Allahabad
Law Agency
3. Bangia, R.K. (2001). Law of Torts, Faridabad: Allahabad Law Agency
4. Rao, Y.V. (1986). Commentary on Consumer protection Act, Asia Law
House
5. Ratanlal and Dhirajlal. (2009).The Law of Torts, Nagpur: Butterworths
Suggested E-Learning Materials:
1. Caveat Emptor: https://pdfs.semanticscholar.org/4a26/b6b8dc9099
e053266ec7c7a55ed8a0b6ebd6.pdf
2. Caveat Emptor: https://www.hg.org/legal-articles/let-the-buyers-
beware-caveat-emptor-19511
3. Caveat Emptor v. Caveat Venditor: https://core.ac.uk/download/pdf/
56358456.pdf
4. From Caveat Emptor To Caveat Venditor: A Paradigm Shift:
http://ijlljs.in/wp-content/uploads/2016/07/Research_Paper.pdf
Course Objectives:
1. To understand the basics of communication as a process.
41
Learning Outcomes:
Upon completion of the course student will be able to:
Understand the essential of efficient communication mechanism.
Get the knowledge about drafting resumes and business letters.
Make mindful selection when it comes to listen and write for
communication purposes.
42
Suggested Readings:
1. Lesikar, R. V., Pettit, J. D., & Flatley, M. E. (2014). Basic business
communication (13 ed). Irwin.
2. Bovee,& Courtland. (2012). Business Communication Today, (10 ed)
New Delhi. Pearson Education India.
3. Gimenez, J. C. (2000). Business e-mail communication: some
emerging tendencies in register. English for Specific Purposes, 19(3),
237-251.
4. Bovée, C. L., Thill, J. V., & Schatzman, B. E. (2010). Business
communication essentials (10 ed). New Delhi Pearson Prentice Hall.
Suggested E-Learning Materials:
1. Rout, N. R. (2018). Business Communication. Retrieved from youtube:
https://lecturenotes.in/notes/8051-notes-for-business-communication-
bc-by-nihar-ranjan-rout
2. Mulchandani, D. (2016, Sep 21). Business Communication
Introduction. Retrieved from: https://www.youtube.com/watch?v=n
FqFQtCUbNc.
3. Young Entrepreneur Forum (2018). Business Communication Skills.
Retrieved from youtube: https://www.youtube.com/watch?v=bc0Z_
n37Q3U
Course Objectives
1. To enable students identify with the critical elements of the business
environment.
2. To focus on global environment.
3. To give an introduction to the students about strategic management of
an organization.
4. To stimulate a field of inquiry that focuses on the organization as a
whole and its interactions with its environment.
43
Note: The paper will contain ten questions having two questions from
each unit. Candidates will be required to attempt five questions
taking at least one question from each unit.
Course content:
Unit I Introduction to business environment: Meaning and significance,
External environment: (Economic, Social, Cultural, Legal &
political) & internal environment, Introduction to agricultural
policy & industrial policy of India
Unit II International business environment: overview, why go global,
Reasons for growth in international business, Overview of
international marketing & international finance, WTO- Concept,
major agreements, Issues of debate, Concept of green marketing.
Unit III Strategic Management: Concepts, What makes a decision strategic,
Strategic Management Process, Levels of strategy, Strategic Intent,
Mission and purpose, Business definition, External Scanning,
Internal Scanning, porter's five force model, Industry lifecycle
analysis, value chain analysis, Strategic Advantage, Core
competence.
Unit IV Strategy formulation: Corporate level Strategic Alternatives -
Grand Strategies, Expansion, Stability, Retrenchment. Strategic
Choice model: BCG Matrix, GE Cell, Hofer's Product Market
evolution matrix, Business Level strategy - Generic strategies,
functional Strategy, Objective and subjective factors in strategic
choice.
Unit V Strategy Implementation: concept and Issues in strategy
implementation - Project, Structural, Behavioral, and Functional;
Strategic Evaluation and Control: Strategic Evaluation process,
Strategic Control Techniques, Role of Organisation's systems in
Evaluation,
Learning Outcomes:
Upon completion of the course student will be able to:
Understand business environment, its importance and how to scan the
environment at micro and macro level to produce desirable results for
their business.
44
Third Semester
Disciplinary Courses
COM 203 Corporate Finance - I
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the techniques of financial planning.
2. To understand the financial Position of company cash flow and fund
flow analysis.
3. To understand the concept of Investment decision through capital
budgeting method.
4. To enable students to get a deep insight about the structure and
functioning of capital and money market
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in taking
at least one question from each unit.
Course Contents:
Unit I Nature and scope of financial management, Techniques of
Financial Analysis – Statement of change in financial position
(Cash flow – Fund flow), Ratio Analysis.
Unit II Investment Decision-Capital budgeting principles & techniques –
Traditional & Discounted cash flow methods, Projects selection
under capital rationing, Measurement of cost of capital – Dividend
Approach and CAPM.
Unit III Financing Decision – Operation leverage, Financial Leverage,
EBIT – EPS analysis, combined leverage, capital structure theories
– NI, NOI, Traditional, M&M, Approach, Determinants of capital
structure.
Unit IV Working capital Management – Nature of working capital,
concepts of working capital, Determination of financing mix, Need
& determinants of working capital, Computation of working
capital.
46
Unit V Structure & Functioning of Capital & Money Market: Primary vs.
Secondary Market, Capital Market instruments, Stock market in
India – Origin, growth, functions & role, Money Market, OTCEI,
DFHI.
Learning Outcomes:
Upon Completion of the course student will be able to :
Understand the financial planning.
Analyze the financial position of company.
Advice and guide in investment decision of firms.
Suggested Readings:
1. Agarwal, M.R., (2010), Financial Management (9 ed.). Jaipur: Garima
Publication House.
2. Rustagi, R. P. (2009). Financial Management (3 ed.). New Delhi:
Galgotia Publication.
3. Maheshwari, S. N. (2006) Financial Management (14 ed.). New Delhi:
Sultan Chand & sons.
4. Khan, M. Y. and Jain P.K. (2011), Financial Management: Text,
Problems and Cases (6 ed.). New Delhi: Tata Mc Graw Hill publishing
company.
Suggested E-Learning Materials:
1. Kassi et al. (2019) Market Risk and Financial Performance of Non-
Financial Companies Listedon the Moroccan Stock Exchange.
Retrieved from http://www.academia.edu/38415024/Market_Risk
_and_Financial_Performance_of_Non-
Financial_Companies_Listed_on_the_Moroccan_Stock_Exchange
2. Tachalam V. Venlat (2016) A Study on Working Capital Management
on Mahindra Private Limited Retrieved from
https://www.worldwidejournals.com/paripex/recent_issues_pdf/2016/J
une/June_2016_1467285715__117.pdf.
3. Ahmad ,I. &Muqaddas,M.F(2016) determinants of dividend payout
policy: an empirical study of banking sector of pakistan. Retrieved
from https://ageconsearch.umn.edu/record/257113/files/Apstract_
2016_04-05_vol10_13_fejezet.pdf
47
Course Objectives:
1. To acquaint the students with the various basics of income tax.
2. To introduce the students to various heads of income as per tax norms.
3. To introduce various tax slabs and norms of taxation to the students.
4. To acquaint the students with various tax filing procedure and tax
planning methods.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions
in taking at least one question from each unit.
Course Contents:
Unit I Introduction to Income Tax: Meaning and Features. Important
Definitions: Gross Total Income, Total Income, Previous year ,
Assessment year, Assesses, Person, Casual Income, Agricultural
income, Tax rates of Individuals, Exempted Incomes. Residential
Status & Tax Liability.
Unit II Income under the head Salaries: Computation of Taxable Income
from Salary head only, Numerical Problems on Salary
Income under the head House Property: Computation of Taxable
Income from house property head, Numerical Problems on House
Property
Unit III Income from Business and Profession: Computation of taxable
Income from business or profession head. Numerical Problems on
Business & Profession only.
Income from Capital gains: Introduction, Short term and long term
capital gains, Security Transaction Tax, Numerical problems on
capital gains only.
Unit IV Income from other sources, Important provisions related to
deemed incomes and deductions from gross total income with
48
Course Objectives:
1. To understand the basics of banking system of India.
2. To understand the functionalities associated with banking which affect
the normal individuals’ life.
3. To understand the banking operations and various norms related to
banking instruments and negotiable instruments.
4. To provide the knowledge about credits, deposits and other important
aspects related to retail banking.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five
questions taking at least one question from each unit. Case Study
will be compulsory.
Course Contents:
Unit I Introduction to Indian Banking Structure, Legal Aspects of
Banking: Definition, Licensing requirement of banks, Permitted
and Prohibited Business, Capital requirement of Banks,
Qualification of Board of Directors. RBI act 1934 and functions of
RBI, Banking Regulation Act 1949.
Unit II Rates fixed by RBI: CRR, SLR, MSFR, MCLR, Repo and Reverse
Repo rate, Call Rate. KYC &AML policy, Banking Ombudsman,
Introduction to Basel Accord, Various Ratios of latest Basel
Accord
Unit III Retail Baking:Types of Deposits, Customers and accounts.
Account Opening in name of limited companies, clubs,
associations, government departments, trust and co-operative
societies, types of NRI accounts. FD Return to Depositors and
Taxation issues (numerical Problems)
Unit IV Banker Customer Relationship: legal Implications, types of
relationship, obligation of banks, precautions. Rights of banks:
50
Suggested Readings:
1. Gomez, C. (2011). Banking and Finance Theory, Law and Practice (1
ed.). New Delhi: PHI Learning.
2. Gopinath, M. N. (2017). Banking Principles and Operations (7 ed.).
Mumbai: Snow White Publications.
3. IIBF. (2017). Legal and Regulatory Aspects of Banking (3 ed.).
Mumbai: Macmillan.
4. IIBF. (2017). Principles & Practices of Banking (3 ed.). Mumbai:
Macmillan.
5. IIBF. (2017). Retail Banking (3 ed.). Mumbai: Macmillan.
6. Vinay Dutta, K. S. (2013). Commercial Bank Management (1 ed.).
Mumbai: Tata McGraw Hill.
Suggested E Learning Materials:
1. Verma, N. (2018, September 27). History of Banking in India in Brief.
Retrieved from Gradeup: https://gradeup.co/history-of-banking-in-
india-i-e02deb86-f4ac-11e5-b410-2f0cca4d3c07.
2. MSG. (2014). Case Study of the Indian Banking and Financial Services
Industry using Strategic Tools. Retrieved from Managment Study
Guide: https://www.managementstudyguide.com/case-study-of-indian-
banking-and-financial-services-industry.htm.
51
Course Objectives:
1. The primary purpose is Self-Realization
2. To introduce the students to the basics of Indian Management thought
and practice.
3. To generate awareness about the cultural and spiritual values of Indian
society and their implications for modern managers.
4. To understand Indian Philosophical Thoughts from Vedant and
BhagwadGeeta.
5. To provide the knowledge about eastern and western management,
social management, wisdom workerand other important aspects related
to BhartiyaPrabandhan.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five
questions in taking at least one question from each unit. Case
Study will be compulsory.
Course Content:
Unit I Concept of Indian culture, Rationale for Indian management,
Management system in Arthshastra
52
Course Objectives:
1. To familiarize students with the meaning, importance and limitations of
statistics
2. To understand the difference between Primary and Secondary data,
Census and Sample Survey, with their respective advantages and
disadvantages.
3. To learn the calculation and interpretation the meaning of different
measures of dispersion.
4. To introduce the classification and tabulate given data along with being
able to calculate its average and interpret its meaning.
54
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions
in taking at least one question from each unit.
Course Contents:
Unit I Definition, Scope and limitations of Statistics, Concept of
Statistical population. Attributes and variables. Types of data:
Collection of primary and secondary data. Sample and census
survey, their advantages and disadvantages.
Unit II Classification and Tabulation of data. Construction of frequency
table. Frequency distribution. Graphic and Diagrammatic
representation of data. Measures of Central tendency (arithmetic
Mean (its properties without proof), Mode, Median, quartiles)
Unit III Measure of Dispersion (Range, Mean Deviation, Standard
Deviation, Quartile deviation, coefficient of variation), Moments
(Raw moments & Central moments, Relation between them
without derivation), Measures of Skewness and Kurtosis.
Unit IV Theory of Attributes: Classes and class frequencies, Consistency
of data. Independence of Attributes, Contingency table.
Association of Attributes, Measures of Association. Curve fitting
by the principle of least squares: Fitting of straight line and
Parabola.
Unit V Bivariate distributions, Correlation and regression, Pearson’s
correlation coefficient, Lines of Regression and Regression
coefficient (simple properties without proof), Rank correlation and
Spearman’s rank correlation coefficient.
Learning Outcomes:
Upon completion of the course student will be able to:
Differentiate between Primary and Secondary data, Census and Sample
Survey, with their respective advantages and disadvantages.
Classify and tabulate given data along with being able to calculate its
average and interpret its meaning.
Calculate and interpret the meaning of different measures of dispersion.
55
Course Objectives:
1. To develop understanding of practical aspects of statistics.
2. To understand the development of statistical tables using software’s.
56
Course Contents
1) Preparation of frequency table by using exclusive and inclusive method
of classification for continuous/discrete variable.
2) Tabulation of data.
3) Graphical representation of data by:
(i) Histogram (ii) Frequency polygon
(iii) Frequency Curve (iv) Ogives
4) Diagrammatic representation of data by:
(i) Simple Bar, Sub-divided Bar and Multiple Bar diagrams.
(ii) Squares, Circles and Pie-diagrams.
5) Determination of Mean, Median, Mode, G.M., H.M., Quartiles, Deciles
and Percentiles.
6) Computation of :
(i) Range, Standard deviation, Mean deviation, Quartile deviation and
Coefficient of variation.
(ii) Combined mean and combined standard deviation.
7) Computation of first four moments with sheppard’s correction,
Measures of Skewness and kurtosis.
8) Fitting of the following curves by the method of least squares:
(i) Straight line
(ii) Parabola
(iii) Exponential Curve
(iv) Power Curve
9) Computation of coefficients of correlation and rank correlation.
10) Fitting of regression lines.
11) Testing of independence of attributes.
12) Yule’s coefficient of association for attributes.
13) Fitting of -
(i) Binomial
57
Fourth Semester
Disciplinary Courses
COM 201 Advanced Accountancy
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the basics and working of partnership firm focusing on
various accounts, adjustments and goodwill treatment.
2. To have an understanding of the effects of admission, retirement and
death of a partner, including dissolution of the firm.
3. To foster an understanding of shares with respect to issue, redemption,
underwriting and forfeiture. Also to understand issue and redemption
of debentures.
4. To develop an understanding of amalgamation of companies focusing
on valuation of shares. Also learning about the liquidation of
companies
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions
in taking at least one question from each unit.
Course Content:
Unit I Accounting for partnership firms: Features, partnership deed,
provisions of Indian Partnership Act. 1932 in absence of
partnership deed, Fixed vs. Fluctuating Capital accounts, P&L
appropriation account, Past adjustments (calculation of interest on
capital and interest on drawings, profit sharing ratio), introduction
to the concept of goodwill, Valuation of goodwill- nature, factors
effecting and methods of valuation (average profit, super profit,
capitalization)
Unit II Effect of changes in profit sharing ratio of existing partners,
Admission of a new partner, Retirement and death of a partner.
(treatment in accounts in all the cases) and dissolution of
partnership firms
59
Unit III Issue of shares (at par, premium, discount), forfeiture and reissue
of shares (Advanced problems on pro-rata allotment only), issue of
debentures, redemption of preference shares, redemption of
debentures, Overview of underwriting of shares & debentures
Unit IV Amalgamation of companies as per Accounting Standard -
14.valuation of shares
Unit V Liquidation of Company Accounts: Liquidator’s Statement of
receipt and payment, Receiver’s statement
Learning Outcomes:
Upon completion of the course student will be able to:
Learn the functionalities of a partnership firm.
Learn about the various treatments and adjustments with respect to
shares and debentures.
Learn the process and working in case of amalgamation and liquidation
of companies.
Suggested Readings:
1. K. Goel, Rajesh Goel & Shally Goel. (2017) Accounting (16 ed). New
Delhi: Arya Publications
2. T.S. Grewal. (2017) Introduction to Accountancy (18 ed). New Delhi:
Sultan Chand
3. M.C. Shukla, T.S. Grewal, S.C. Gupta. (2016) Advanced Accounts (19
ed) . New Delhi: Sultan Chand
4. Mukherjee and Mukherjee. (2016) Accounting (10 ed). New Delhi:
Sultan Chand
Suggested E-Learning Materials:
1. Chaudhry. S (2010) Limited Liability Partnership in India Retrieved
romhttps://papers.ssrn.com/sol3/papers.cfm?abstract_id=1708215
2. 2. Lee. P. (2016) Advance Accounting-Part 1 Introduction to
Consolidations. Retrieved from
https://www.youtube.com/watch?v=UnsV2blZmc8
3. Somani, G.(2017) Basic concepts of Amalgamation and Accounting
Standard 14Retrieved
fromhttps://www.youtube.com/watch?v=ouSL6sRa4vs
60
Course Objectives:
1. To understand the global banking system and the emerging Indian
scenario in banking industry.
2. To understand changing service dynamics of banks in India, alternative
banking channels, smart apps, payment banks.
3. To study the concepts of banking, third party products, credit &
Investment services etc.
4. To study Asset Reconstruction Companies (ARC’s), its model and
benefits to the parties involved, NPA Management, SARFESI Act and
MSME.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five
questions in taking at least one question from each unit. Case
Study will be compulsory.
Course Contents:
Unit I Overview of global banking system, Changing scenario of Indian
banking, Direct banking channels, Smart apps. Changing service
dynamics of banks in India CRM, Introduction to Payment banks,
Small Finance Banks.case studies –growth of SBI, ICICI bank and
other emerging banks
Unit II Fixed and Floating interest Rate, Principles of lending, Credit
Scoring Models: Hybrid &Behavioral, Retail loan organization
structure. Retail Loan products: Home loans, Home Equity Loans,
Vehicle loans- Car and Two Wheelers, Consumer Loans,
Education Loans, Personal Loans, LAS & LAP
Unit III Corporate Banking: Difference between Retail and Corporate
Banking, RBI Guidelines for Regulation of lending, Features of
credit, Term loan and its appraisal, Working Capital assessment &
various Methods,
61
Course Objectives:
1. To understand the meaning of Macro Economics and its relation with
Microeconomics.
2. Develop the knowledge about the financial markets and Banking
system in India.
3. To understand the supply of money and inflation , tools , latest trends
monetary ,fiscal and globalization policies.
4. To understand perspective of international trade and the concept and
significance of various institution like WTO, IMF, WB, and ADB.
5. To understand the structure, features and trends of Indian economy.
Note: The paper will contain ten questions having two questions from each
unit. Candidates will be required to attempt five questions taking one
question from each unit.
Course Content:
Unit I Money, Banking and Employment: Overview of Macroeconomics
and relationship with microeconomics, Concept and Measures of
Money Supply and Inflation, Functions of Banks: RBI,
Commercial Banks and Other Financial Institutions, Overview of
Money Market and Capital Market.
Unit II National Income: Basic Concepts of National Income: GNP, NNP
and GDP, Say’s Law of Market, Income and Employment
Determination: Keynesian Framework.
Unit III Macro Economic Policies: Monetary policy: Concept, Tools and
RBI’s latest policy, Fiscal Policy: Concept, Tools and latest policy,
Globalization: Policy Perspectives and Implications.
63
7. Ohri, V. K., & Jain, T. R. (2015). Macro Economics. (10 ed) New
Delhi: V.K. Global Publications.
8. Varshney, R. L., & Maheshwari, K. L. (2014). Managerial Economics
(22 ed.). New Delhi: Sultan Chand & Sons.
Suggested E-Learning Materials:
1. MSG. (2014). Principles of Managerial Economics. Retrieved from
Managment Study Guide: https://www.managementstudyguide.com/
principles-managerial-economics.htm
2. Mayank,K. (2018,September).Theories of International Trade.
Retrieved from: https://www.youtube.com/watch?v=uBp6secGhoE
3. Economics on your tips (2016, August 22). Concepts of National
Income. Retrieved from: https://www.youtube.com/watch?v=95
ijkT2vFJ4
Course Objectives:
1. To impart expert knowledge of the various provisions of the
Companies Act.
2. To understand the procedural requirement for appointment of directors.
3. To study the role and responsibilities of chief managerial persons in
company.
4. To understand the related party transactions, loans and investment by
companies.
5. To study the framework of strategic decision of merger, amalgamation,
demerger.
6. To understand the procedures of winding up of company.
65
Note: The paper will contain ten questions having two questions from
each unit. Candidates will be required to attempt five questions
taking one question from each unit.
Course Contents:
Unit I Companies act 2013: History of Company Law in India, Nature
and characteristics of a company, lifting of corporate veil,
Different type of companies and their formation.
Unit II Share Capital; Meaning and types of Capital, Issue of securities,
Procedure for allotment of Shares and Debentures, Private
placement, Share capital, Rights and Privileges of Shareholders.
Unit III Board of Directors & Managerial Personnel; DIN, Appointment,
Reappointment, Resignation, Removal. Company secretary as a
key managerial personal, Meeting of Board and committees,
Frequency, Convening, Proceedings, Kinds of meetings,
Resolution
Unit IV Law Relating to making investments in granting loans to other
bodies corporate and giving guarantee and providing security,
Acceptance of deposits, Renewal, Repayment, Default and
remedies, Accounts and Audits- Auditors, Appointment,
Resignation, and removal, Qualification and disqualification,
Rights, Duties and liabilities.
Unit V Dividend- Declaration and payment of dividend, Treatment of
unpaid and unclaimed dividend to investor Education and
protection fund. Board’s report and disclosure, Contents and
annexure to Board’s report Director’s responsibility statement-
preparation and disclosure, corporate governance report, Merger-
Demerger, Amalgamation, compromises and arrangements- An
overview: Winding up of companies- An overview, An
introduction to E governance -MCA-21 and XBRL.Insolvency
And Bankruptcy Code, 2016: introduction, Corporate Insolvency
Resolution Process, Liquidation of a Corporate Person.
Learning Outcomes:
Upon completion of the course student will be able to:
1. The students will be able to understand the various provisions of
Company Law.
66
Course Objectives:
1. The main objective of this course is to provide students with the
background to design, implement, and use database management
systems
2. Provide an introduction of DBMS and their use;
3. Describe the main features and function of the DBMS;
67
Learning Outcomes:
Upon completion of the course student will be able to:
Understand the use and basic designing of a database system
Understand the concept of relational databases and normalization
Design a database and run queries using MS Access
Create ledger accounts and balance sheets using Tally
Use Photoshop for simple image editing and creating collages.
Suggested Readings :
1. Greenberg, A. D. (2000). Fundamental Photoshop 5.5 (1 ed.). New
Delhi: Mc Graw Hill.
2. Nadhani, A. N. (2007). Implemeting Tally ERP 9 (1 ed.). New Delhi:
BPB Publications.
3. Saxena, S. (2000). MS Office 2000 for Everyone (1 ed.). New Delhi:
Vikas Publication.
Suggested E-Learning Materials:
1. Studios, S. (2018, March 24). Adobe Photoshop For Absolute
Beginners. Retrieved March 2019, from Youtube:
https://www.youtube.com/watch?v=KfXSt4XLedc
2. World, G. L. (2017, December 30). Tally ERP 9 Basic Course for
Beginners - Free Tally. Retrieved March 2019, from Youtube:
https://www.youtube.com/watch?v=1d2y7J0gESM
Course Objectives:
1. The objective of the course is to enable the students to learn the
concepts of Excel, Tally, Photoshop.
2. To develop understanding of the computers for practical purpose.
69
Course Contents:
Understanding Database in Excel
1. Data Management in Excel
2. Using Conditional Formatting
3. Sorting and Filtering Data
4. Organizing and Editing Data
5. Grouping and Outlining Data
6. Consolidating Data
Database Creation Using Access
1. Creating tables (Understanding fields, data types, range etc.)
2. Establishing relationships
3. Creating Tables using Wizard
4. Creating Tables using Data View
5. Creating Select Queries
6. Designing queries with QBE Grid
7. Creating other types of queries (Cross tab, update etc.)
8. Creating forms using wizards
9. Creating Forms using Toolbar
10. Inserting data in tables using forms
11. Validating Forms
12. Creating Reports for table data
Financial Accounting Using Tally
1. Creating Companies
2. Creating Voucher and Journal Entries
3. Implementing Trial Balance
4. Checking Balance Sheets
Graphical Applications using Photoshop
1. Implementing effects on images
2. Changing format of images
3. Applying layers on images
70
Project
1. Implementing a Business Oriented DBMS Application.
Learning Outcomes:
Upon completion of the course student will be able to:
Use computer for better business presentations.
Get ready for the entry level jobs where computer knowledge is
necessary.
Suggested Readings:
1. Greenberg, A. D. (2000). Fundamental Photoshop 5.5 (1 ed.). New
Delhi: Mc Graw Hill.
2. Nadhani, A. N. (2007). Implemeting Tally ERP 9 (1 ed.). New Delhi:
BPB Publications.
3. Saxena, S. (2000). MS Office 2000 for Everyone (1 ed.). New Delhi:
Vikas Publication.
Suggested E-Learning Materials:
1. Studios, S. (2018, March 24). Adobe Photoshop For Absolute
Beginners. Retrieved March 2019, from Youtube:
https://www.youtube.com/watch?v=KfXSt4XLedc
2. World, G. L. (2017, December 30). Tally ERP 9 Basic Course for
Beginners - Free Tally. Retrieved March 2019, from Youtube:
https://www.youtube.com/watch?v=1d2y7J0gESM
_________
71
Fifth Semester
Disciplinary Courses
COM 304 Corporate Finance - II
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the concept of investment decisions.
2. To understand the concept of dividend for the market valuation.
3. To understand the concept of International Financial management.
4. To enable students to get a deep insight into emerging trends in
mergers and takeovers
Note: The paper will contain 10 questions having 2 questions from each
unit. Candidates will be required to attempt 5 questions taking 1 question
from each unit.
Course Content:
Unit I Investment Decisions: Decision Making Techniques: Replacement
Decisions, Capital Rationing, Decision Tree Analysis; Project
Appraisal and Financing- Concept, Overview of Process, Financial
Appraisal by Banks
Unit II Bonus Shares, Share Split, Share Buy Back; Dividend Decisions:
Concepts, Dividend Theories - Water, Gordon, Modigillani&
Miller, And Dividend Policies
Unit III Mergers and Takeovers: Regulatory Framework, Various Types,
Computation of Costs and Benefits, Valuation Framework, Spin
Off's and Divestitures
Unit IV International Financial Management: Concept, Forex Market
Functioning, Factor Affecting Exchange Rate, Forex Exposure,
ECB policy of government of India and various instruments of
Long & short term financing
Unit V Financial Derivatives: Concept, Need, Types & salient features,
Valuation of Forward and Future Contract, Derivatives in Indian
72
Course Objectives
1. This course seeks to introduce the students to the field of inquiry that
focuses on the security markets and its development globally.
2. To highlight the functioning of the financial markets and its role in
resource allocation.
3. To introduce the students to the various asset classes traded in financial
markets and its importance.
4. Introducing and acquainting students with different theories, valuation
and pricing models.
Note: The paper will contain ten questions having two questions from each
unit. Candidates will be required to attempt five questions taking one
question from each unit.
Course Content:
Unit I Financial Markets, other form of Markets in Economy, and the
role of Security markets in Economy. The Organization Pattern
and Mechanics of Security Market in the Indian Security Markets,
Types of Various Securities and their Characteristics and the role
of market regulator SEBI and Market Intermediaries in smooth
Functioning of Financial Markets.
Unit II Time value of money concepts and valuation of debt and equity
instruments and introduction of the concepts of risk and return, and
diversification
Unit III Portfolio theory, efficient frontier, discussion on Capital Asset
Pricing Model (CAPM) and an Overview of Arbitrage Pricing
theory (APT)
Unit IV Fundamental analysis: concept relevance, financial statements,
Ratios and a brief overview on Valuation of Firm (Internal and
External Valuation). Basics of technical analysis, Efficient Market
theory and Behavioral Finance.
74
Course Objectives:
1. To make students aware so that they can identify and analyze statutory,
regulatory, constitutional and organizational laws relating to
information technology
2. To acquaint the students with the ongoing issues under law in
managing innovative perspective in the field of information technology
3. To impart professional knowledge in locating and enabling the student
to apply case laws, common law and diverse viewpoints in handling
current legal and ethical dilemmas in the field of information
technology.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in
all taking at least one question from each unit.
Course Content:
Unit I Introduction - Aims & objectives, Advantages and disadvantages
of IT, Basic Concepts, Definitions, Salient features of Cyber
Space; E-Commerce - Definition, Advantages and Disadvantages,
Models of E-Commerce, Problems in Electronic Records.
E-Governance - Meaning, Advantages of E-Governance, Legal
recognition of electronic records, Retention of electronic records,
E-Governance in India: An overview.
Unit II E-Contract - On-line contract-validity, Attribution of electronic
records, Acknowledgement of receipt, time and place of formation
of E-Contract. Dispatch and receipt of E-records, Security of
Electronic records; Digital Signature - Function of Signature,
Types of Cryptography.
Electronic Signature - Definition, Legal provisions relating to
Electronic Signature and Digital Signature.
76
11. American Civil Liberties Union vs. Reno, (1996) 929 F Supp 824
12. Erven Warnink vs. Townend, 1980 RPC 31 12
13. Parker Knoll vs. Knoll International, 1962 RPC 265
14. Cardservie International Inc. vs. MC Gee, 42 USPQ 2d 1850
15. Satyam Infoway Ltd. vs. Sifynet Solutions Pvt. Ltd. AIR 2004 SC
3540: (2004) 6 SCC 145: (2004)
16. SayadAsifuddin& Other vs. The State of A.P. &Anr., (2005) 3 Cr. L.J.
4314
17. AvinishBazaz vs. State (N.C.T.) of Delhi, (2005) 3 Comp, L.J. 364
(Delhi)
Suggested Readings:
1. Sharma, Vakul. (2011). Information Technology Law and Practice
(5 ed ) Universal Law Publishing,
2. Rattan &Jyoti. (2011). Cyber Law (6 ed) New Delhi Bharat Law
House.
3. Kamath &Nandan. (2009). Law Relater to Computers Internet & E-
Commerce (5 ed) Universal Law Publishing.
4. Seth &Karnika. (2009). Cyber Law in the Information Technology Act
(7 ed) Nagpur: Lexis Nexis Butterworth Wadhwa.
5. Chaubey, R.K. (2008). Cyber Crime and Cyber Law (5 ed) Kolkata.
Kamal Law House.
Suggested E- learning Material:-
1. Hosuk Lee-Makiyama. (2018). Potential Benefits of an Australia-EU
Free Trade Agreement. University of Adelaide Press from
https://www.jstor.org/stable/j.ctv9hj94m.19
2. Mary D. Maury and Deborah S. Kleiner. (2019). E-Commerce, Ethical
Commerce? .Journal of Business Ethics, Vol. 36, No. 1/2, Seventh
Annual International Conference Promoting Business Ethics from
https://www.jstor.org/stable/25074690
3. NirKshetri.(2010). Diffusion and Effects of Cyber-Crime in
Developing Economies. Taylor & Francis, Ltd. from
https://www.jstor.org/stable/27896600
78
Sixth Semester
Disciplinary Courses
COM 307 Goods and Service Tax
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To understand the basics of GST, various definitions covered under it,
its levy and the concept of reverse charge mechanism.
2. To have an understanding of the concepts of time and place of supply,
valuation of good, services and supplies. Also to understand the
concept of deemed sales.
3. To foster an understanding of the process of GST registration,
maintenance of records, filing of returns. Also to understand the
concept of payments, refunds, inspection and penalties.
4. To develop an understanding of custom duty, its valuation, assessment,
payment and procedures for clearances, penalties and offences.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Content:
Unit I Introduction: Introduction to GST: Basics of Model, IGST, CGST,
SGST, UGST Laws, Reverse Charge Mechanism GST: Definition
of Supply, 8 Forms of Supply, Different Rates Under GST,
Intrastate Supply and Specific Exclusions like SEZ and in bound
Sales, Inter State Supply and Specific Exclusions, Export of Goods
and Services.
Unit II GST Laws: Levy of CGST, SGST, IGST, UGST, Valuation of
Imported and Exported goods, Provision of Places and times of
supply of Goods and Services.
Unit III GST Registration: Single or Composition, Multi State Registration
or Single State Registration, Input Tax Credit under SGST, CSGT
80
Course Objectives:
1. To understand the various concepts involved in e-Business & e-
Commerce
2. To develop an understanding about the aspects like business models,
advantages, payment system, legal issues of e-business
3. To gain insight into the concepts of e-CRM, e- SCM, ERP, e-
Procurement in e- business.
4. To understand the meaning of concepts like online promotion-
bankingand crowd-sourcing.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five questions in
taking at least one question from each unit. Case Study will be compulsory.
Course Contents:
Unit I Advantage of Internet for various users, Concept of E-Commerce
& E- Business, its advantages & history, forces fueling, Case study
of ITC eChoupal, Channel Conflict-Evaluate if and how both
offline and on-line Business Models can be Pursued
Simultaneously. Effects of Internet & web on Business-Strategy,
Structure & Process.
Unit II Business Models: advertising, brokerage, utility, mixed etc.
Concept of Disintermediation, Horizontal & Vertical Market
Places in E-Commerce, Impact of E-Business & Social Media on a
single functional area Viz., Marketing - case study Branding in the
82
Course Objectives:
1. To encourage the students to undertake research work in area of their
interest.
2. To develop basic understanding of Research and analytical statistical
techniques amongst students.
GUIDELINES FOR PREPARATION AND SUBMISSION OF TERM
PAPER
• Students would choose the Title under the respective Subject Domain
(Finance/HR/Marketing)
• The students have to submit their Term Paper atleast 10 days before
commencement of semester examination and should have already
cleared the check for plagiarism.
• BINDING: The Copies of the Term Paper shall be bound in hard bound
form. The front cover shall bear the title of the Term Paper, the name
of the student, the name of the degree for which the Term Paper is
submitted, and the year of submission.
• PAPER & TYPE: All copies of the Term Paper shall be presented in a
permanent and legible form in typescript or in print.
84
Discipline Elective
COM 308 Human Resource Management
Max. Marks : 100 L T P C
(CA: 40 + ESA: 60) 4 0 0 4
Course Objectives:
1. To provide the students with the basic knowledge relating to concept
and practice of Human Resource Management.
2. To develop their understanding of basic tools used in human resource
management in an organization in order to achieve corporate goals
successfully.
3. To develop the knowledge, skills and concepts needed to resolve actual
human resource management problems or issues.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five
questions in taking at least one question from each unit. Case
Study will be compulsory.
86
Course Contents:
Unit I Human resource management- Meaning, Definition, Scope,
organization of human resource department, Policies, Principles,
Evolution of human resource management from personnel
management.
Unit II Human resource planning- Meaning, Definition, Importance,
Objectives and the factors influencing human resource planning,
demand forecasting techniques, Supply forecasting techniques
Unit III Recruitment - Definition, Purpose, Importance, Factors influencing
recruitment, Process, Sources of recruitment, Selection-meaning,
role, Process. Placement in organization.
Unit IV Training and development- Definition, Difference between
training, education and development, Importance, Process,
Learning principles, Methods of training.
Unit V Performance appraisal-Meaning, Definition, Process, Methods of
performance appraisal, Performance appraisal errors.
Learning Outcomes:
Upon completion of the course student will be able to:
Improve their ability to think about how HRM should be used as a tool
to execute strategies and achieve a competitive advantage
Get knowledge and skills needed to effectively manage human resources
Design and formulate various HRM processes such as recruitment,
selection, training, development, performance appraisals
Suggested Readings:
1. Aswathappa, K. (2009). Human Resource Management: Text and Cases
(5 ed.). New Delhi: Tata McGraw- Hill .
2. Decenzo, D. A., & Robbins, S. P. (2018). Human Resource
Management (3 ed.). New Delhi: Prentice Hall of India.
3. Dessler, G. (2010). Human Resource Management (9 ed.). New Delhi:
Tata McGraw- Hill.
4. Dwivedi, R. (2017). Managing Human Resources and Personnel
Management (8 ed.). New Delhi: Galgotia Publishing Co.
5. Flippo, E. B. (2014). Personnel Management (2 ed.). New Delhi: Tata
McGraw- Hill.
87
Course Objectives:
1. To understand the concept of personal finance, personal financial
planning process & personal financial statement analysis.
2. To understand the concept of Retirement planning and estate planning.
3. To understand the concept of tax planning and investment planning
4. To understand the concept of financial literacy and role of regulators in
promoting financial literacy.
Note: The paper will contain nine questions having a compulsory case
study in any one unit. Candidates are required to attempt five questions in
taking at least one question from each unit. Case Study will be compulsory.
Course Contents:
Unit I Personal Finance: Introduction, Goals, Need, Personal Financial
Statements,Personal financial planning process, Life cycle
approach to financial planning, Components of financial plan,
developing financial plan. Budgeting: Principles of Successful
88
Suggested Readings:
1. Halan, M, (2018). Let's Talk Money: You've Worked Hard for it, Now
Make it Work for You (1 ed.), New Delhi, Harper Business
2. Mitra S. et al. (2018), Financial Planning (1 ed.), Sage Publications
New Delhi
3. Mirashi, S., (2012). I Can Do-Financial Planning. (4 ed.), New Delhi:
Academic Foundation
4. Preschool, IMS, (2015). Investment Planning (1 ed.), New Delhi, Tata
Mc-Graw Hill
5. Gopinath, M. N. (2011). Banking Principles and Operations. (3 ed.),
Mumbai, Snow white Publications.
Suggested E-Learning Material:
1. Kotak Securities (2019), Knowledge Bank, Retrieved from
https://www.kotaksecurities.com/ksweb/Research/Knowledge-Bank/
Investment-Know!egde-Bank
2. Halan M. (2019), Let's Talk Money With Monika Halan: Financial
Planning Ideas, Retrieved from https://www.bloombergquint.com/
bqportfolio-videos/let-s-talk-money-with-monika-halan- fmancial-
planning-ideas, Courtesy BloombergQuint
3. Pareek, N., et al. (2018, Decemeber 1). Emerging Trends in Banking.
Under Banasthaii-MHRD NRC, Retrieved from https://www.you'tube.
com/watch?v=gCBs3 13D46g:
4. Purohit, H. (2015, October 13), Banasthali Vidyapith Presents the
Bhartiya Mode! of Financial Literacy (BMFL), retrieved from
https://papers.ssrn.com/sol3/papers.cfm?abstract_id==2673446
5. RB1. (n.d.). Financial Education and RBJ. Retrieved March 1, 2019,
from rbi.org.in: https://rbi.org.in/fmancialeducation/home.aspx
6. Sud, R. (2017, June 13). Why India needs to work on financial literacy
now more than ever. Retrieved March 1, 2019, from
www.livemint.com: https://www.livemint.com/0pinion/f5xo 11 OSPqx
GWUdaWKVb8J/Why-India-needs-to-work-on-fmancial-literacy-now-
more-than.html
90
Course Objectives:
1. To understand the basics of banking system in India.
2. To understand the role of banking regulator.
3. To understand the legal framework associated with banking
4. To understand the banking operations and payment system in banking
sector.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in
all taking one question from each unit.
Course Content:
Unit I Introduction –Evolution of Banking and its history in India: Bank,
Banking and Bank Regulation. Structure and function of Banking
Institutions—The different types of Banks viz. Central Bank,
Commercial Bank, Co-operative Banks, Specialized Banks,
Regional Rural Banks (RRBs),NABARD, Financial Institutions
and their respective functions – An Overview. Commercial Banks:
Structure and function. Relation between Banker and Customer,
Legal character of Banker – Customer relationship, Rights and
obligations of Banker, Types of Accounts, Principles of good
lending, Types of Loans
Unit II Reserve Bank of India: Structure and Functions, Central Banking:
Organizational Structure of RBI, Functions of the Reserve Bank:
Primary functions, Secondary functions. Controlling function of
RBI over Banking and Non-Banking Companies.
Unit III Banking Regulation Act, 1949(With Latest Amendments):
Control over Management, Prohibition of certain activities in
relation to Banking Companies, Acquisition of the undertakings of
Banking Companies, Suspension of Business and winding up of
Banking Companies, Special provisions for speedy disposal of
winding up proceedings, Powers of the Central Government
towards Banking Companies.
91
Course Objectives:
1. The students will be able to understand the private law and what it
makes it different from other laws.
93
Course Objectives
1. The objective of this course is to demonstrate and stimulate students to
appreciate the various issues and activities involved in marketing
management.
2. To provide an understanding of the underlying concepts, strategies and
issues involved in exchange of products and services between the firm
and markets.
3. To understand the distribution process, its types and factors affecting
the choice of distribution channels.
4. To understand the promotion mix and various components of
promotion mix.
Note: The paper will contain ten questions having at least two questions
form each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Contents:
Unit I Marketing Concept & Approaches of Marketing, Market planning,
Marketing Environment, Marketing Mix, Concept of Market
Segmentation, Targeting & Positioning.
Unit II Product Mix: Type of products, Product mix & product line
decision, New- product development, product life cycle, branding
& packaging decision.
Unit III Product Pricing: Pricing concepts, Understanding price, Setting the
price, Methods of pricing, Price Adaptations, Initiating and
Responding to price changes.
Unit IV Distribution: Distribution channel & Type of channels of
distribution and Factors effecting choice of distribution channels,
Channel Management.
Unit V Promotion: Promotion Mix, Objectives & Types of Advertising,
Major Advertising Media, Integrated Marketing Communication
96
Course Objectives:
1. To introduce to the field of inquiry that focuses on business forecasting
techniques.
2. To introduce the students with the available qualitative and quantitative
techniques for decision making.
3. To provide inputs on how firms can use these tools to make qualitative
decisions in today’s business.
Note: The paper will contain ten questions having at least two questions
from each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Contents:
Unit I An overview of forecasting and its significance, types of
forecasting, Methods of Forecasting and Procedures, Introduction
to basic statistics, Probability theory, Discrete and Continuous
Probability Distribution with special reference to Normal
Distribution and its importance in forecasting
Unit II Introduction to Sampling and Sampling Techniques, Hypothesis
testing, Correlation analysis and regression analysis and brief
introduction to probabilistic regression models and the importance
of errors in model estimation.
Unit III Time series analysis, Cross-sectional, Time series and panel data
collection, variable identification with model specification and
estimation of parameters and statistical interpretation.
98
Course Objectives:
1. To develop the understanding that how and why the implementation of
international human rights norms differs between India and other
countries and regions by considering historical and other differences.
2. To understand human rights at regional and country levels through an
in-depth study of jurisprudence and procedural laws in relation to
India.
3. To have knowledge about human rights and intended to provide an
introduction to the normative and institutional frameworks of IHL.
4. It also attempts to give a general overview of the status of individual
criminal responsibility under international law, the applicability of IHL
to UN peacekeeping/peace building/enforcement missions as well as
the recent challenges before IHL
Note: The paper will contain ten questions having at least two questions
form each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
Course Contents:
Unit I : Concept, Origin, Theories and Historical Development:
International Human Rights Bill and Role of UNO - UNDHR,
1948; ICCPR, 1966; ICSCER.
Unit II : Indian Constitution & the Human Rights: Fundamental Rights,
Directive Principles of State Policy; Implementation mechanism,
Jurisprudence of Indian Judiciary & Human Rights (a) Role of
the Supreme Court & High Courts (b)The Protection of Human
Rights Act, 1993, National Human Right Commission.
Unit III : Human Rights of Marginalized class of the Society:Human
Rights of Women, Children, Disabled and Accused, Criminals,
International Convention on the Elimination of all forms of
Discrimination against Women, 1979; Beijing Conference, 1995;
Convention of Rights of Child, 1989.
100
Course Objectives:
1. To create consciousness amongst the learners about Intellectual
Property and different rights relating to it.
2. To create awareness regarding the jurisprudential basis of the
intellectual property rights
3. To familiarize the learners with the history of IPR and different aspects
of GATT, WTO and TRIPS
4. To familiarize the learners about the registration procedures and the
administrative procedures relating to IPR in India
Note: The paper will contain ten questions having at least two questions
form each unit. Candidates are required to attempt five questions in all
taking at least one question from each unit.
102
Course Content:
Unit I : Introduction of Intellectual Property Law: Subjects Matter and
Scope of Intellectual Property Law, Nature of Rights under
Intellectual Property Law, Need for Law on Intellectual Property
Rights, Definition of Intellectual Property Rights, Historical
origin of Intellectual Property Law, A Background to TRIPs
Agreement, Structure of TRIPs Agreement, National Prospective
on TRIPs
Unit II : Copyright: Meaning, Nature of Copyright. International
Conventions on Copyright, subject matter of Copyright. Main
feature of the Copyright Act, 1957, Definition of Copyright,
Authorship and Ownership of Copyright: Rights conferred by
Copyright, Copyright Board, Copyright Society, Performers
Right, Licenses, Infringement of Copyright, Remedies against
Infringement of Copyright.
Unit III : Patents: Origin of Patent, Main features of the Patents Act, 1970.
The Conceptual overview of Patentability, International
Agreement on Patent, Patent Co-operation Treaty, Subject matter
of Patent, Procedure for obtaining the Patent, Transfer of Patent,
Revocations of Patent, Infringement of Patent.
Unit IV : Trademarks: Origin of Trademarks, International agreements and
Trademark, Main Features of the Trade Marks Act, 1999,
Registration of Trademarks Property in Trademark, Assignment,
Licensing of Trademark, Infringement of Trademarks, Remedial
Measures, Passing off action.
Unit V : Other Intellectual Property Rights: Industrial Design,
Geographical Indications, Traditional Know-how, Plant Varieties
& Farmers Rights.
Learning Outcomes:
Upon completion of the course student will be able to:
Learners will have understanding of laws related to Intellectual
Property Rights
The learners will be able to use the principles of various IP laws while
analyzing a problem related to IPR.
103
Learners will further be able to assess the ways in which legislation and
global policy influence the socio-economic environment in India and
abroad.
Learners will be able to prove proficiency with the ability to engage in
competitive exams like CLAT, Patent Attorney, Bar Council of India,
and other higher education and specialized courses.
Suggested Readings:
1. Ahuja, V. K. (2016). Law Relating to Intellectual Property Rights.
(2 ed.) Gurgaon, LexisNexis.
2. Narayana, P. (2017). Intellectual Property Law. (3 ed.) Kolkata,
Eastern Law House.
3. Sreenivasulu, N. S. (2018), Law Relating to Intellectual Property.
(2 ed.) Gurgaon: Universal Law Publishing
4. Wadhera, Dr. B. L. (2018). Law Related to Intellectual Property Right.
(5 ed.) New Delhi: Universal Publisher.
Suggested E-Learning Materials:
1. Trade Related Aspects of Intellectual Poperty Rights (2018, January
15). <https://www.wto.org/english/docs_e/legal_e/27-trips_01_e.htm>
2. What is intellectual Property? (2017, December 26)
<https://www.wipo.int/about-ip/en/>
3. Traditional Knowledge and IPR (2018, January 15)
<https://www.wipo.int/pressroom/en/briefs/tk_ip.html>
4. Ludwig, S. Peter &Gogoris, Adda C. (1998) The GATT-TRIPS
agreement—What it is and how it has changed the playing field for all
applicants for United States patents,
<https://www.sciencedirect.com/science/article/pii/S016745019880028
9>
Leading Cases:
1. Aerotel v. Telco & Macrossan’s Application (UK, 2006)
2. Eldred v. Ashcroft, 537 U.S. 186 (2003)
3. Najma Heptulla v. Orient Longman Ltd. &Ors., AIR 1989 Delhi 63,
1988 (2) ARBLR 302 Delhi
4. R.G. Anand v. M/s Delux Films &Ors, AIR 1978 SC 3123
104
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