National Education Policy-2020

Common Minimum Syllabus for all U.P. State Universities

SUBJECT: Undergraduate Commerce (B.Com.)

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur, G.B.
Nagar, U.P.
Supervisory Committee - A rts and Humanities Stream
Dr. Deepak Babu Dean Siddharth University, Kapilvastu,
Siddharthnagar
Dr. Sanjeev Sharma Associate Professor St. Johns College, Agra
Dr. S.K.S. Yadav Associate Professor Meerut College, Meerut
Dr. Arvind Yadav Assistant Professor Km. M. Govt. Girls. (PG) College, Gautam
Budha Nagar

Syllabus Developed by:

S. Name Designation Department College/ University

No.
1 Dr. Deepak Babu Dean Faculty of Siddharth University, Kapilvastu,
Commerce Siddharthnagar
2 Dr. Sanjeev Sharma Associate Professor St. Johns College, Agra
Commerce
3 Dr. S.K.S. Yadav Associate Professor Commerce Meerut College, Meerut
4 Dr. Arvind Yadav Assistant Professor Commerce Km. M. Govt. Girls. (PG) College,
Gautam Budha Nagar
5 Prof. S.K. Shukla Ex Head Commerce MGKVP University, Varanasi
6 Prof. Nawab Ali Khan Ex Dean Commerce Aligarh Muslim University, Aligarh
7 Dr. A. K. Misra Principal S.S. (PG) College, Shahjahanpur
Commerce
8 Dr. R. K. Jain Ex Dean Commerce Dr. B R Ambedkar University, Agra
9 Dr. Pankaj Yadav Assistant Professor Commerce K. A. (PG) College, Kaasganj
 Programme Outcomes
The career options for students pursuing B.Com. Programme is vast and candidates
will always have interesting profiles to work at if they play to their strengths. While many
B.Com. Graduates may choose the much tried and tested path of CA, CS, CMA and other
related fields of study, one has ample opportunity to choose an out-of-the-box career option,
as one in travel and hospitality, media and telecommunications depending on the path and
degree one chooses.

Programme Specific Outcomes

Earning a graduate degree of commerce (B.Com.) is evidence of persistence,
determination, intellectual prowess, and the ability to handle challenging environments all of
which are sought-after qualities for individuals filling manager and director positions. An
employee who has demonstrated success in a long-term situation that requires stamina,
discipline, leadership, and the ability to work well with others is going to be in line for growth
opportunities within his or her organization. B.Com. graduate after completion of course can
choose to work in job profile option available to them depending on their caliber and interest
area such as Accountant, Auditor, Consultant, Company Secretary, Business Analyst, Finance

Officer, Sales Analyst, Junior Analyst, Tax Accountant, Stock Broker, Economist, and
Business Development Trainee and so on to explore.
 Year Wise Structure of Faculty of Commerce UG (B.Com.)

Major
Industrial
Minor/
Training/
Major Major 6 Elective
Minor Survey/ Credits After
6 Credits Each Credits Each 4/5/6
Minor Co- Project Completion
Credits
Voc. 3 curricular 3/6 (Minimum
Credits 2 Credits Credits Credits)
Inter/Intra (Max.
Faculty Duration)
Own Faculty Any Faculty Co- related to Total
Other Vocat. curricular main
Year Sem. Faculty Faculty Course Subject
Choose any one from the
1. Business Organization
following-
I 2. Business Statistics 1. Business Communication 1 1 27/28/29
2. Introduction to
Computer Application
1. Business Choose any one from the
Management following- Certificate
2. Financial Accounting 1. Essentials of E- in
1 II (4 Credit) commerce 1 1 1 27/28/29 Commerce
 3.Computerised
Accounting (Practical)(2 2. Business Economics
Credit)
Choose any one from the
1. Company Law
following-
III 1. Business Regulatory 1 1 27/28/29
2. Cost accounting
Framework
2. Inventory Management
Diploma in
2 1. Income Tax Law and Choose any one from the 1
Commerce
Accounts following-
2. Fundamentals of 1. Fundamentals of
IV 1 1 27/28/29
Marketing (4 Credit) Entrepreneurship
3. Digital Marketing 2. Tourism and Travel
(Practical) (2 Credit) Management
1. Corporate Accounting 30 days
(5 Credit) Training or
2. Goods and Services Survey
Bachelor
Tax (5 Credit) where
3 V 1 26 Degree in
Choose any two from economic
Commerce
the following- activities
1. Business Finance (5 are
Credit) involved
 2. Principles and
Practices of Insurance (5
Credit)
3. Monetary Theory
and Banking in India (5
Credit)
1. Accounting for
26
VI Managers (5 Credit) 1 Project
2. Auditing (5 Credit)
3. Comprehensive Viva
(5 Credit)
Choose any one from
the following-
1. Financial
Institutions and Market
(5 Credit)
2. Human Resource
Management (5 Credit)
3. Business Ethics and
Corporate Governance
(5 Credit)
 Semester-wise Titles of the Papers in UG Commerce
(B.Com.)
Year Sem. Course Code Paper Title Theory/Practical Credits
1 I C010101T Business Organisation Theory 6
C010102T Business Statistics Theory 6
C010103T Business Communication Theory 6
C010104T Introduction to Computer Application Theory 6
1 II C010201T Business Management Theory 6
C010202T Financial Accounting Theory 4
C010203P Computerised Accounting Practical 2
C010204T Essentials of E-Commerce Theory 6
C010205T Business Economics Theory 6
2 III C010301T Company Law Theory 6
C010302T Cost Accounting Theory 6
C010303T Business Regulatory Framework Theory 6
C010304T Inventory Management Theory 6
2 IV C010401T Income Tax Law and Accounts Theory 6
C010402T Fundamentals of Marketing Theory 4
C010403P Digital Marketing Practical 2
C010404T Fundamentals of Entrepreneurship Theory 6
C010405T Tourism and Travel Management Theory 6
3 V C010501T Corporate Accounting Theory 5
C010502T Goods and Services Tax Theory 5
C010503T Business Finance Theory 5
C010504T Principles and Practices of Insurance Theory 5
C010505T Monetary Theory and Banking in India Theory 5
3 VI C010601T Accounting for Managers Theory 5
C010602T Auditing Theory 5
C010603R Comprehensive Viva Viva 5
C010604T Financial Institutions and Market Theory 5
C010605T Human Resource Management Theory 5
C010606T Business Ethics and Corporate Governance Theory 5

Programme: B.Com. Year: First Semester: First

Subject: Commerce
Course Code: C010101T Course Title: Business Organization
Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Business Organisation along with the basic
laws and norms of Business Organisation.
 Ability to understand the terminologies associated with the field of Business
Organisation along with their relevance.
 Ability to identify the appropriate types and functioning of Business
Organisation for solving different problems.
 Ability to apply basic Business Organisation principles to solve business and
industry related problems.
 Ability to understand the concept of Sole Proprietorship, Partnership and Joint
Stock Company etc.

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Business: Concept, Meaning, Features, Stages of
development of business and importance of business.
Classification of Business Activities. Meaning,
Characteristics, Importance and Objectives of Business 22
I
Organization, Evolution of Business Organisation.
Difference between Industry and Commerce and
Business and Profession, Modern Business and their
Characteristics.
Promotion of Business: Considerations in Establishing
New Business. Qualities of a Successful Businessman.
Forms of Business Organisation: Sole Proprietorship, 23
II Partnership, Joint Stock Companies & Co-operatives
and their Characteristics, relative merits and
demerits, Difference between Private and Public
Company, Concept of One Person Company.
Plant Location: Concept, Meaning, Importance, Factors
Affecting Plant Location. Alfred Weber’s and Sargent
Florence’s Theories of Location. Plant Layout –: 25
III Meaning, Objectives, Importance, Types and Principles
of Layout. Factors Affecting Layout. Size of Business
Unit–: Criteria for Measuring the Size and Factors
 Affecting the Size. Optimum Size and factors
determining the Optimum Size.

Business Combination: Meaning, Characteristics,

Objectives, Causes, Forms and Kinds of Business
Combination. Rationalisation: Meaning,
IV 20
Characteristics, Objectives, Principles, Merits and
demerits, Difference between Rationalisation and
Nationalisation.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.

5. Prakash, Jagdish, “Business Organistaton and Management”, Kitab Mahal

Publishers (Hindi and English)
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: C010102T Course Title: Business Statistics
Course outcomes: The purpose of this paper is to inculcate and analytical ability among
the students.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Indian Statistics: Meaning, About father of Indian
Statistics (Prof. Prasanta Chandra Mahalanobis).
Introduction to Statistics: Meaning, Scope, Importance
and Limitation, Statistical Investigation- Planning and
organization, Statistical units, Methods of Investigation, 20
I
Census and Sampling. Collection of Data- Primary and
Secondary Data, Editing of Data Classification of data,
Frequency Distribution and Statistical Series,
Tabulation of Data Diagrammatical and Graphical
Presentation of Data.
Measures of Central Tendency – Mean, Median, Mode,
Geometric and Harmonic Mean; Dispersion – Range,
25
Quartile, Percentile, Quartile Deviation, Mean
II Deviation, Standard Deviation and its Co- efficient, Co-
efficient of Variation and Variance, Test of Skewness
and Dispersion, Its Importance, Co-efficient of
Skewness.
Correlation- Meaning, application, types and degree of
correlation, Methods- Scatter Diagram, Karl Pearson’s
III
Coefficient of Correlation, Spearman’s Rank 25
Coefficient of Correlation.
 Index Number: - Meaning, Types and Uses, Methods of
constructing Price Index Number, Fixed – Base Method,
Chain-Base Method, Base conversion, Base shifting
deflating and splicing. Consumer Price Index Number,
20
Fisher’s Ideal Index Number, Reversibility Test- Time
and Factor;
Analysis of Time Series: -Meaning, Importance and
IV
Components of a Time Series. Decomposition of Time
Series: - Moving Average Method and Method of Least
square.
Interpolation and Extrapolation:- Newton`s method of
Advancing Differences, Lagrange`s method, Parabolic
Curve method, Binomial Expansion method
Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins;
2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J.K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan
Chand & Sons, New Delhi.
Note: Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: First

Subject: Commerce
Course Code: C010103T Course Title: Business Communication
Course outcomes: To acquire skills in reading, writing, comprehension and
communication, and also to use electronic media for business communication.

Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Introduction

Process and Importance of Communication, Types of

Communication (verbal &Non Verbal), Different forms
of Communication. Barriers to Communication:
Linguistic Barriers, Psychological Barriers,
I
Interpersonal Barriers, Cultural Barriers, Physical
22
Barriers, Organizational Barriers. Role, effects and
advantages of technology in Business Communication
like email, text messaging, instant messaging and
modern techniques like video conferencing, social
networking. Strategic importance of e-communication.

NON-Verbal Aspects of Communicating: Body

Language, Kinesics, Proxemics, Paralanguage.
Effective Listening: Principles of Effective listening,
Factors affecting listening exercises, Oral, Written and 21
II video sessions, Interviewing skills: Appearing in
interviews, Writing resume and letter of application.
Modern forms of communicating: E-Mail, Video
Conferencing etc.
Business language and presentation

Importance of Business language, Vocabulary Words

often confused Words often misspelt, Common errors
in English. Oral Presentation Importance,
Characteristics, Presentation Plan, Power point
III presentation, Visual aids.

Writing skills: Planning business messages, Rewriting 31

and editing, The first draft and Reconstructing the final
draft.
Office Correspondence: Official Letter, Semi Official
Letter And Memorandum.
 Report Writing

Identify the types of reports, define the basic format of

a report, identify the steps of report writing, write a
IV report meeting the format requirements, determine the
process of writing a report, importance of including
visuals such as tables, diagrams and charts in writing 16
report, apply citation rules (APA style documentation)
in reports.
Suggested Readings:
1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for
Empowering the Internet Generation, Tata McGraw Hill Publishing Company Ltd.
New Delhi.

2. Bovee, and Thill, Business Communication Today, Pearson Education

3. Shirley, Taylor, Communication for Business, Pearson Education

4. Locker and Kaczmarek, Business Communication: Building Critical Skills,

TMH
5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications
Agra

Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, Behavior, (05 marks)
Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: First

Subject: Commerce
Course Code: C010104T Course Title: Introduction to Computer Application
Course outcomes: The objective of this course is to provide basic knowledge of
computer, DBMS, data base language and word processing.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Computer: An Introduction- Computer in Business,
Elements of Computer System Set-up; Indian
computing Environment, components of a computer 22
I system, Generations of computer and computer
languages; Software PC- Software packages-An
introduction, Disk Operating system and windows:
Number systems and codes.
Relevance of Data Base Management Systems and
Interpretations of Applications; DBMS system
II 21
Network, Hierarchical and relational database,
application of DBMS systems.
Data Base Language, dbase package, Basics of data
processing; Data Hierarchy and Data file structure, Data
25
III files organizations; Master and Transaction file.
Programme development cycle, Management of data,
processing systems in Business organization.
Word processing: Meaning and role of word processing
IV in creating of document, Editing, formatting and 22
printing document using tools such as spelling checks,
Data Communication Networking-LAN& WANS.
Suggested Readings:
1. Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House,
Delhi
2. Shrivastava” Fundamental of Computer& Information Systems” (Wiley
Dreamtech)
3. Leon A and Leon M ., “ Introduction to Computers” ( Vikas, 1st Edition).
4. R.S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
5. Norton P., “Introduction to Computers”, (TATA McGraw Hill)
6. Leon “Fundamentals of Information Technology”, (Vikas)
7. Ravichandran, A., “Computers Today”, Khanna Publishing House, Delhi.
8. Sinha, P.K., “Computer Fundamental”, BPB Publications (Hindi and English)
9. Laudon & Laudon, “Management Information System”
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: Course Title: Business Management
C010201T
Course outcomes:

After completing this course a student will have:

 Ability to understand the concept of Business Management along with the basic
laws and norms of Business Management.
 Ability to understand the terminologies associated with the field of Business
Management and control along with their relevance.
 Ability to identify the appropriate method and techniques of Business
Management for solving different problems.
 Ability to apply basic Business Management principles to solve b usiness and
industry related problems.
Ability to understand the concept of Planning, Organising, Direction, Motivation and
Control etc.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

 Discuss the Management Practices in Indian “Vedas”.
Introduction: Concept, Characteristics, Nature,
Process and Significance of Management; Managerial
I Roles (Mintzberg); An overview of functional areas of 24
Management; Development of Management Thought;
Classical and Neo Classical System; Contingency
Approach, System Approach.
Planning: Concept, Characteristics, Process,
Importance and Types, Criteria of effective planning.
DecisionMaking: Concept, Process, Types and
Importance. Management by Objectives. 24
II
Organisation: Concept, Nature, Process and
Significance. Authority and Responsibility
Relationships. Centralization and Decentralization.
Departmentation. Organizational Structure- Forms.
Direction: Concept and Techniques, Coordination as
an Essence of Management, Communication- Nature,
21
Process, Importance, Types, Networks and Barriers.
III Effective Communication. Management of Change:
Concept, Nature , Types of Changes and Process of
Planned Change, Resistance to Change and methods of
reducing resistance to change.
Controlling: Meaning, Importance and Process,
Effective Control System. Techniques of Control.
Motivation- Concept, Types, Importance, Theories- 21
IV Maslow, Herzberg, McGregor, Ouchi, Financial and
Non-Financial Incentives. Leadership: Meaning,
Concept, Functions and Leadership styles, Likert’s
Four System of Leadership.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
 4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal
publishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
10. Shukla, Sudhir, “Management Concept & Principles”.
11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: C010202T Course Title: Financial Accounting
Course outcomes: The objective of this paper is to help students to acquire conceptual
knowledge of fundamentals of accounting and to impart skills for recording various
kinds of business transactions.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 60

Unit Topics No. of Lectures

 Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940
known as father of Accountancy in India.
Nature and scope of Accounting, Generally Accepted
I 12
Accounting Principles: Concepts and Conventions,
Indian and International Accounting Standards.
Accounting Mechanics: Double Entry System,
Preparation of Journal, Ledger and Trial Balance, Profit
and Loss A/c, Balance Sheet, Concept of Income and
its Measurement.
Royalty Accounts - Accounting Records for Royalty in
the books of Landlords and Lessee, Recoupment of
Shortworking, Sub - lease, Short working Reserve
Account, Nazarana.
Hire Purchase Account - Accounting Records in the
Books of Hire Purchaser and Vendor, Different
Methods of Calculation of Interest and Cash Price, 15
II Maintenance of Suspense Account, Payment of
Premium, Default in Payment and Partial Returns of
Goods.
Installment Payment System - Difference between
Hire Purchase and Installment Payment System.
Accounting Records in the book of Purchaser &Vendor,
Interest suspense account.
Branch Accounts - Meaning and Objectives of Branch
Account, Importance and Advantages, Classification of
Branches, Accounting of Branch Accounts under 15

various Methods.
III
Computation of Insurance Claim- Loss of stock and
loss of profit

Insolvency Accounts- Meaning, Circumstances of

Insolvency, Procedure of Declaring Insolvency,
Preparation of Statement of Affairs and Deficiency
IV 18
Account.
Voyage Accounts - Meaning & Preparation of Voyage
Accounts.
Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint
(2014)
2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav
Laxmi Prakashan. (2010)
3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for
Management”, Vikas Publication, 10th Edition (2013)
6. Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications,
2017
7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& Company
Ltd., (2011)
8. Arulanandam, M.A. & Raman, K.S., “Advanced Ac counting”, Vikas Publishers,
(2010).
9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010)
10. Babu, Deepak, Financial accountimg, Navyug Sahitya Sadan, Agra Note-
Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: C010203P Course Title: Computerised Accounting (Practical)
Course outcomes: The purpose of this paper is provide to knowledge of accounting with
computer.
 Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Accounting- Concept, Objectives, Advantages And
Limitations, Types Of Accounting Information; Users
I Of Accounting Information And Their Needs. 4
Qualitative Characteristics Of Accounting Information.
Role Of Accounting In Business.
Introduction To Computer And Accounting
Information System {AIS}:
(A) Introduction To Computers (Elements, Capabilities,
II Limitations Of Computer System). 4
(B)Introduction To Operating Software, Utility
Software And Application Software. Introduction To
Accounting Information System (AIS) As A Part Of
Management Information System.
Computerised Accounting Systems:
Computerized Accounts by using any popular
accounting software: Creating a Company;
Configure and Features settings; Creating
Accounting Ledgers and Groups; Creating Stock
Items and Groups; Vouchers Entry; Generating
III
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 of a Company.
22
Suggested Readings:
1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal

4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and

Cases. McGraw- Hill Education, 13th Ed. 2013.
5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting,
Pearson Education.
6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi.
7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,
New Delhi.
8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi.
9. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
10.Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book
House
11.Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
12.Tulsian, P.C. Financial Accounting, Pearson Education.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: C010204T Course Title: Essentials of E-commerce
Course outcomes: This course is to familiarize the student with the basics of ecommerce
and to comprehend its potential.
Credits: 6 Core Compulsory / Elective: Elective
 Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Internet and Commerce: Business Operations in
Commerce Practices Vs Traditional Business
I 20
Practices; Benefits of E-Commerce to Organization,
Consumers, And Society; Limitation of E-Commerce.
Application in B2C: Consumers Shopping Procedure
on The Internet; Products in B2C Model; E-Brokers;
Broker- Based Service Online; Online Travel Tourism 25
II Services; Benefits and Impact of E-Commerce on
Travel Industry, Online Stock Trading and Its Benefits;
Online Banking and Its Benefit; Online Financial
Services and its Future.
Application in B2B: Applications of B2B; Key
Technologies for B2B, Characteristics of The Supplier
30
III Oriented Marketplace, Buyer Oriented Marketplace
and Intermediate Oriented Marketplace; Just in Time
Delivery in B2B.
Applications in Governance: EDI In Governance; E
Government; E Governance Applications Of The
Internet, Concept Of Government-To-Business, 15
IV
Business-To-Government And Citizen-
ToGovernment; E-Governance Models; Private Sector
Interface In E Governance.
Suggested Readings:
1. Pt Joseph Of ECommerce Are Indian Perspective Php Learning Private Limited
2. Nidhi Dhawan Introduction To E-Commerce International Book House Private
Limited
3. Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front
New Delhi India Macmillan India (Hindi and English)
4. Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New
Delhi
5. Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)
Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open
for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be
based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: C010205T Course Title: Business Economics
Course outcomes: Business Economics objective this course is meant to acquaint the
students with the principles of Business Economics as are applicable business.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Famous Economist of India like- Kautilya, Gopal
Krishna Gokhale, D.R. Gadgil, Dr. Ram Manohar
Lohia, Jawaharlal Nehru and Dr. B.R. Ambedkar etc.
Introduction: Nature And Scope Of Business
22
Economics, Meaning, Kinds, Law Of Demand, Law
I Of Marginal Diminishing Utility, Elasticity Of
Demand, Concept And Measurement Of Elasticity Of
Demand Price, Incoming Cross, Elasticity
Determinants Of Elasticity Of Demand Importance Of
Elasticity Of Demand, Revenue Curve Analysis
Theory Of Cost: Short Run And Long Run Cost Curve
II 31
Traditional And Modern Approaches. Production
in
Function: Law Of Variable Proportion; Properties Ride
Line, Optimum Factor Combination And Expansion
 Path; Return To Scale; Internal And External
Economics And Diseconomies.

Concept of Supply Curve

A. Perfect Competition: Meaning, Price And Output
Determination.
B. Monopoly: Meaning And Determination Of Price 21
III Under Monopoly; Equilibrium Of A Firm/Industry.
C. Monopolistic Competition: Meaning And
Characteristics; Price And Output Determination
Under Monopolistic Competition.
Business Cycle: Various Phases And Its Causes; Theory
Of Distribution: Marginal Productivity Theory Of
Modern Theory, Wage- Meaning, Determination Of 16
IV Wage Rate Under Perfect Competition And Monopoly,
Rent Concept: Modern Theories Of Rent: Interest
Concept- And Theories Of Interest Profit- Concept And
Theories Of Profit.
Suggested Readings: 1. Geetika, “Managerial Economics”, McGraw-
Hill Education 2nd Ed.
2. Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), ,
McGraw Hill Education, 9th Ed
3. Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
4. Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
5. Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya
Publications
6. Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
7. Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational
Publishers, Agra
8. Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
9. Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
10. Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi
Arthashastra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
0Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Third

Subject: Commerce
Course Code: C010301T Course Title: Company Law
Course outcomes: The objective of this course is to provide basic knowledge of the
provisions of the Companies Act 2013 along with relevant cases.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Indian Companies Act 2013: Nature And Types Of
Companies, Conversion Of Public Companies Into
Private Company's And Vice Versa. Formation,
I 22
Promotion And Incorporation Of Companies,
Memorandum Of Association; Article Of Association;
Prospectus.
Shares: Types, Share Capital-Kinds; Allotment Of
Shares; Members – Categories, Modes Of Acquiring
Membership, Rights And Liabilities; Transfer And
II 22
Transmission- Difference, Methods Of Borrowing,
Debentures, Mortgages And Charges - Fixed And
Floating.
Management: Directors, Types And Number Of
Directors, Managing Director, Whole Time Director –
Appointment, Qualifications And Disqualification,
III 25
Duties, Vacation, Resignation And Removal, Company
Meetings- Kinds, Quorum, Voting,
Resolution, Minutes.
 Majority Powers And Minority Rights: Protection Of
Minority Rights; Prevention Of Oppression And
IV Management. Mismanagement, Winding 21
Up-Kinds And Conduct-Petition For Winding Up,
Appointment Of Official Liquidator And Duties.
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On
Companies Act 2013 Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law
House
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2nd
Edition Himalaya Publishing House
Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Third

Subject: Commerce
Course Code: C010302T Course Title: Cost Accounting
Course outcomes: This course exposes the students to the basic concepts and the tools
used in cost accounting.

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
 Unit Topics No. of Lectures
Introduction: Nature, Scope and Advantages of Cost
Accounting, Installation of Costing System, Difference
between Cost and Financial Accounting, Classification 20
I of Costs. Material: Purchase, Storage and Control of
Material, Stock Levels, Inventory, Control Techniques
Methods of Pricing Material Issues. Concept of Cost
Audit.

Labour: Meaning and Components of Labour Cost.

Concept, Accounting and Control of Idle time and
Overtime. Methods of Wage Payment and Incentive
Plans, Labour Turnover. 20
II
Overheads: Collection, Classification, Allocation,
Apportionment and Absorption of Overheads (Primary
and Secondary Distribution), Machine Hour Rate.
Unit Output Costing: Concept of and Need for Unit
III Output Costing; Preparation of Cost Sheet and Tender 30
Price; Preparation of Reconciliation Statement.
Process Costing: Preparation of Process Accounts;
Treatment of Normal and Abnormal Wastage;
Treatment of Joint Product and By-product; Contract
IV 20
Costing: Preparation of Contract Account,
Determination of Profit on Completed and
Uncompleted Contracts; Operating Costing.
Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan
Chand, New Delhi. (Hindi and English)
3. Tulsian P.C; Practical Costing: Vikas, New Delhi.
4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;
Prentice-Hall of India, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Third

Subject: Commerce
Course Code: C010303T Course Title: Business Regulatory Framework
Course outcomes: The objective of this course is to provide a brief idea about the
framework of Indian Contract Act,1872 and Sale of Goods Act,1930.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Indian Contract Act, 1872: Definition & Nature of
Contract, Classification; Offer & Acceptance; Capacity
I 20
of Parties; Free Consent; Consideration; Legality of
Objects
Void Agreements; Performance of Contracts;
Discharge of Contract; Contingent Contracts; Quasi
24
II Contracts; Remedies for Breach of Contract, Special
Contracts: Indemnity & Guarantee; Bailment &
Pledge; Contract of Agency.
Sale of Goods Act, 1930: Contract of Sale of Goods,
Conditions & Warranties; Transfer of Ownership;
III Performance of the Contract: Remedial Measures; 25
Auction able Claims.
Negotiable Instrument Act: Cheque, Promissory Note,
IV Bill of Exchange, Crossing of Cheque, Dishonour of 21
Cheque, Payment in due Course.
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C.
Sarkar & Sons Pvt. Ltd., Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
6. Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Third

Subject: Commerce
Course Code: C010304T Course Title: Inventory Management
Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Inventory Management along with the basic
laws and axioms of Inventory Management.
 Ability to understand the terminologies associated with the field of Inventory
management and control along with their relevance.
 Ability to identify the appropriate method and techniques of Inventory
management for solving different problems.
 Ability to apply basic Inventory management principles to solve business and
industry related problems.
Ability to understand the concept of Working Capital Management, Demand Analysis
and Obsolescence.
 Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Inventory Management: Concept, meaning, Inventory
Management Process, Why inventory management is
important? Principles of Inventory Management, How
to improve inventory management, perpetual inventory 22
I system, what are inventory costs, Role of Inventory
Management, Methods of Inventory
Management, Benefits of good Inventory
Management.
Concept and Valuation of Inventory: Concept and
Objectives of Inventory, Need for holding Inventory,
II Planning and controlling Inventory levels, Effects of 26
excess inventory on business, Product Classification,
Product Coding, Lead Time, Replenishment Methods.
Management of Working Capital: Concept,
Meaning, Classification, Factors determining
Working Capital requirements, Sources of Working
III
Capital, Need of Working Capital, Working Capital
Ratio- current ratio, quick ratio, absolute liquid ratio,
cash ratio and working capital turnover ratio. 24
Inventory Control: Concept and Meaning of
Inventory Control, Objectives and Importance and
Essentials of Inventory Control, Types of Inventory,
18
Techniques of Inventory Control – EOQ, ROP,
IV ABC, VED, JIT, Determination of Inventory levels,
Impact of Inventory Inaccuracy, Disposal of Obsolete
and Scrap items, Reasons for Obsolescence, Control of
Obsolescence, Control of Scrap.
Suggested Readings:
1. Muller M. (2011), Essentials of Inventory Management, AMACON.
2. Narayan P. (2008), Inventory Management, Excel Books.
3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt.
Ltd.
5. Chapman Stephen (2017), Introduction to Materials Management, Pearson
Publishing.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: Course Title: Income Tax Law and Accounts
C010401T
Course outcomes: It enables the students to know the basics of Income Tax Act and
its implications.
Credits: 6 Core Compulsory / Elective:
Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Taxation Policy of Raja Todarmal. Introduction,
Important Definitions: Assessee, Person, Income,
Total 22
I Income, Assessment Year & Previous Year.
Agricultural Income & its assessment. Residence &
Tax Liability (Basis of Charge). Capital & Revenue.
Exempted Incomes.
Income from Salaries, Income from House Property.
II Profits and Gains of Business and Profession, 31
Depreciation.
 Capital gains, Income from Other Sources,
Deductions from Gross Total Income, Computation of 21
III
Tax
Liability of an Individual.
Set off and carry forward of losses and Clubbing of
Income, Procedure of Assessment and Income Tax
IV 16
Authorities, Advance Payment of Tax and Deduction
of Tax at Source.
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. ( Hindi and
English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications,
Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

of
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010402T Course Title: Fundamentals of Marketing
Course outcomes: The objective of this course is to provide basic knowledge concepts,
principles, tools and techniques of marketing.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 60

Unit Topics No. of Lectures

Introduction: Nature, scope and importance of
marketing; Evolution of marketing concepts;
Marketing mix; Marketing environment. Micro and 15
I Macro environmental factors.
Consumer Behaviour – An Overview: Consumer
buying process; Factors influencing consumer buying
decisions.
Market Selection: Market segmentation – concept,
importance and bases; Target market selection;
Positioning concept, importance and bases; Product
differentiation vs. market segmentation. 15
II
Product: Meaning and importance. Product
classifications; Concept of product mix; Branding,
packaging and labelling; After-sales services; Product
life-cycle; New Product Development.
Pricing: Significance; Factors affecting price of a
product; Major pricing methods; Pricing policies and
strategies.
Promotion: Nature and importance of promotion;
15
III Promotion Tools: advertising, personal selling, public
relations; sales promotion and publicity – concept and
their distinctive characteristics; Promotion mix;
Factors affecting promotion mix decisions; and
Integrated Marketing Communication Approach.
 Distribution: Channels of distribution - meaning and
importance; Types of distribution channels;
Wholesaling and retailing; Factors affecting choice of
distribution channel; Distribution Logistics; Meaning,
importance and decisions.
Retailing: Types of retailing – store based and
nonstore based retailing, chain stores, specialty stores,
supermarkets, retail vending machines, mail order 15
IV houses, retail cooperatives; Management of retailing
operations: an overview; Retailing in India: changing
scenario.

Recent developments in marketing: Social Marketing,

Online Marketing, Direct Marketing, Services
Marketing, Green Marketing, Relationship Marketing,
Rural marketing.
Suggested Readings:
1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,
Marketing Management: A South Asian Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of
Marketing, South Western Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications.
(Hindi and English)
6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D.
Irwin.
7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation &
Control, Cengage Learning.
8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.

9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping

Customers in an E-Commerce World, Thomson Learning.
10. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit,
Marketing Concepts and Cases, Tata McGraw Hill (Special Indian Edition).
11. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic
Marketing: A Managerial Approach, McGraw Hills.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be
based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: C010403P Course Title: Digital Marketing (Practical)
Course Outcomes:

After completing this course a student will have:

 Ability to understand the concept of Digital Marketing along with the basic forms
and norms of Digital Marketing.
 Ability to understand the terminologies associated with the field of Digital
Marketing and control along with their relevance.
 Ability t o identify the appropriate method and techniques of Digital Marketing
for solving different problems.
 Ability to apply basic Digital Marketing principles to solve business and industry
related issues and problems.
 Ability to understand the concept of Budgetary Control, Cash Flow Statement,
Fund Flow Statement, Break Even Analysis etc.
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Introduction of the digital marketing, Digital vs. Real
Marketing, Digital Marketing Channels, Creating 4
I
initial digital marketing plan, Content management,
SWOT analysis, Target group analysis.
 Web design, Optimization of Web sites, MS
II Expression Web, Creating web sites, SEO 6
Optimization, Writing

A
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: C010404T Course Title: Fundamentals of Entrepreneurship
 the SEO content, Writing the SEO content, Google Ad
Words- creating accounts, Google Ad Words- types.
Introduction to CRM, CRM platform, CRM models,
CRM strategy, Introduction to Web analytics, Web
10
analytics – levels, Introduction of Social Media
Marketing, Social Media Marketing plan, Facebook
III
Ads, Creating Facebook Ads, Ads Visibility, Business
opportunities and Instagram options, Optimization of
Instagram profiles, Integrating Instagram with a Web
Site and other social networks, Keeping up with posts.
Creating business accounts on YouTube, YouTube
Advertising, YouTube Analytics, E-mail marketing,
Email marketing plan, E-mail marketing campaign 10
IV
analysis, Keeping up with conversions, Digital
Marketing Budgeting - resource planning, cost
estimating, cost budgeting, cost control.
Suggested Readings:
1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet
Marketing: Strategy, Implementation, and Practice. Pearson India
2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing.
Routledge
3. Gupta, Seema (2018). Digital Mark eting. McGraw Hill Education (India)
Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital
Marketing: 4.0 Moving from Traditional to Digital. Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing:
Marketing Strategies for engaging the Digital Generation.
Additional Resources :

• Blanchard O. (2014) Social Media ROI: Managing and Measuring Social Media
Efforts in Your Organisation. • Charlesworth, Alan (2018). Digital Marketing: Practical
Approach.

• Gay, Richard, Alan Charlesworth, and Rita Esen. Online Marketing: a customer-
led approach.Oxford University Press Inc., New York.
• Ryan, Damian (2016). Understanding Digital Marke ting: Marketing Strategies
for engaging the Digital Generation.

• Tasner, M. (2015) Marketing in the Moment: The Digital Marketing Guide to

Generating More Sales and Reaching Your Customers First, 2/E, Pearson Note-
Latest edition of the text books should be used.
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Entrepreneurship along with the basic laws
and practices of Entrepreneurship.
 Ability to understand the terminologies associated with the field of
Entrepreneurship along with their relevance.
 Ability to identify the appropriate functions and qualities of Entrepreneur for
solving different problems.
 Ability to apply basic Entrepreneurship principles to so lve business and industry
related problems.
 Ability to understand the concept of Life Small Business, Raising of Funds and
EDP.

Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Entrepreneurship: Meaning, Concept, Characteristics,
Need, Functions, Theories of Entrepreneurship.
I Entrepreneur: Meaning, Characteristics, Qualities, 22
Functions, Types, Difference between
Entrepreneurship & Entrepreneur. Difference between
Entrepreneur, Intrapreneur & Manager.
Entrepreneurship & Environment.
Entrepreneurship Development Programme (EDP):
Meaning, Need, Objective, Steps, Outline,
Achievements, Government Assistance and Incentives. 31
II Women Entrepreneurship: Meaning, Characteristics,
Problems and Steps taken to promote Women
Entrepreneur. Qualities of Women Entrepreneur.

Promotion of a Venture: Concept of Projects, Project

Identification, Formulation and Report, Project
III 21
Appraisal. Product Selection and Techniques, Raising
of Funds: Concept, Need, Types and Sources.
Small Business: Process of Establishing Small
Business, Nature, Objectives and Importance of Small
Business. Role of Financial Institutions in Financing of 16
IV Small Business, Infrastructural Facilities. Legal
Requirements for Establishment of New Unit.
Entrepreneurial Consultancy Process and Methods.
Suggested Readings:
1. Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”,
Himalaya Publishing House
2. Desai, Vasant, “Management of Small Scale Industry”, Generic
3. Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint
edition
4. Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
5. Kenneth, P.Van, “Entrepreneurship and Small Business Management”
6. Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
7. Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
8. Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, Behaviour, (05 marks)
Discipline,
Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010405T Course Title: Tourism and Travel Management
Course outcomes: The objective of this course is to understand the fundamental concept
of Tourism and to familiarize with the significance and emerging trends in tourism.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90

Unit Topics No. of Lectures

Introduction to Travel: Meaning and definitions of
tourism, traveler, excursionist, tourists- objectives,
nature and classification of tourism and tourists, Growth
I and Development of Tourism, Forms of Tourism: 15
Inbound Outbound, Domestic and
International.
The Modern Tour Industry: Package Tours- Custom
Tours- Tour wholesalers- Types of Package tours:
Independent Package, Hosted Tour, Escorted Tour,
Sightseeing Tour Group, Incentive and Convention
II 25
Tour- Man Market Package Holidays- Types of Tour
Operations: Specialist Tour Operators: Specialist Tour
Operators, Tour Operators reliance on other
organization.
Tour Operations and Documentation:
FunctionsSources of Income, How to set up a Travel
Agency: Procedures for approval of a Travel Agency
and Tour Operator, Travel Documentation: Passports-
III various types and requirements- Procedure to apply for 30
Passports: VISA- various types and requirements-
Documents required for Foreigners to visit India, Health
Check Documents and Process for Encashment of
Foreign Currency.
Impact of Tourism and Tourism Organizations:
Tourism Impacts: Economic impact, Social Impact,
IV 20
Cultural Impact and Environmental Impact- Strategies
to overcome or reduce the negative Impact of Tourism.
 Objectives, Functions of- United Nations World
Tourism Organization (UNWTO), World Travel and
Tourism Council (WTC), Pacific Asia Travel
Association (PATA), International Air Transport
Association (IATA), Travel Agents Association of India
(TAAI), Indian Association of Tour Operators (IATO)
and Federation of Hotel and Restaurant Associations of
India (FHRAI).
Suggested Readings:
1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd,
New Delhi,
3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition
Vikas Publishing House Pvt Ltd, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: C010501T Course Title: Corporate Accounting
Course outcomes: This course enables the student to develop awareness about corporate
accounting in conformity with the provisions of company act.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
 Unit Topics No. of Lectures
Shares: Features, Types Of Shares, Difference Between
I 15
Preference Shares And Equity Shares, Share
Capital And Its Types. Issues, Forfeiture And Re
Issue Of Shares, Redemption Of Preference Shares.
Debentures: Features & Types, Issue And Redemption
Of Debentures, Profit Prior To Incorporation, Use Of
19
Profit And Loss Prior To Incorporation, Methods Of
II
Computing Profit And Loss Prior To Incorporation.
Final Accounts, General Instruction For Preparation Of
Balance Sheet And Statement Of Profit And Loss.
Valuation Of Goodwill: Meaning And Nature Of
Goodwill, Needs And Methods Of Valuation Of
III 20
Goodwill, Valuation Of Shares, Need And Methods Of
Valuation Of Shares.
Accounting For Amalgamation Of Companies As Per
Indian Accounting Standard 14. Meaning,
Characteristics And Objectives Of Amalgamation, 21
IV Kinds Of Amalgamation, Accounting For Internal
Reconstruction Internal And External, Liquidation of
Companies.
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And
Company(Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing
(Hindi and English)
3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication
(Hindi and English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. PS And Gupta SC Advanced Accounts S Chand And Company
6. Shukla MB Corporate Accounting Kitab Mahal
7. Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and
Hindi)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: C010502T Course Title: Goods and Services Tax
Course outcomes: To provide students with the working knowledge of principles and
provisions of GST to understand the relevance of GST in the present Indian tax in
scenario and its contribution for economic development.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Indirect Tax: Meaning, Features, Difference Between
Direct And Indirect Tax, Types Of Indirect Tax Before
GST, Shortcoming Of Indirect Tax System During Pre 17
I GST Era. GST Meaning Advantages, Disadvantages Of
Evaluation Of GST, Structure Of GST, CGST, SGST,
IGST UTGST, And Important Definition Under GST
Act.
Time Of Supply: Meaning Of Goods And Services,
TOS Under Reverse Charge Mechanism, Invoicing
Provisions, Provisions Related With Change Changes 16
In GST Rate.
II Place Of Supply: POS Meaning, POS Of Goods And
Services, Intra state And Interstate Supply.
Value Of Supply: Meaning, Provisions Related With
Determination Of Value Of Supply Of Goods And
Services, Determination Of GST Liability.
 Input Tax Credit ITC: Meaning Of Utilization Of ITC,
Block Credit, Supply Not Eligible For ITC, Matching,
Reversal And Reclaim Of ITC. Payment Under GST:
Manner Of Payment Of GST Liability, Concept Of
Electronic, Cash Credit And Liability Ledger, Refund 25
III Of Excess GST. Return: Meaning, Purpose And
Importance, Different Types Of Return, Due Date Of
Filing Return, Assessment Under GST: Meaning,
Types Sales Assessment, Provisional Assessment,
Summary Assessment, Best Judgment Assessment.

Registration: Meaning Of Final Registration,

IV Compulsory Registration, and Procedure For New 17

Registration, Amendment And Cancellation Of

Registration. Accounts And Records: Manner Of
Maintenance Of Accounts, Period Of Retention Of
Relevant Records. Invoice: Format, Types Debit And
Credit Note, Voucher Audit: Meaning, Types
Mandatory, Departmental And Specific Audit, Penalty
And Under GST, E -Way Bill.
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan
Publication English and Hindi
2. Agarwal Raj ke advanced handbook on GST background material on model GST
law Sahitya Bhawan Publications.
3. Bansal K. M. GST Customer law taxman Publicati on private limited University
edition
4. RK Singh PK a bird's eye view of GST Asia law house
5. Singhania VK student's guide to GST and customs law taxman Publication
private limited University edition
6. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING
HOUSE, AGRA
7. Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions,
New
Delhi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerc e
Course Code: C010503T Course Title: Business Finance
Course outcomes: This course is to help students understand the conceptual framework
of Business Finance.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures (in hours per week): 75
Unit Topics No. of Lectures
Business Finance: Nature And Scope, Finance
Function Investment Financing And Dividend
I Decisions, Capital Budgeting: Meaning Nature And 15
Importance Investment Decisions Are Its Major
Evaluation Criteria.
Cost Of Capital: Meaning, Importance, Calculation
Of Cost Of Debt, Preference Shares, Equity Shares 19
II
And Retained Earnings, Combined (Weighted) Cost Of
Capital, Capitalization- Meaning, Overcapitalization.
Dividend Policies: Issues In Dividend Policies,
Dividend Models, Sources Of Funds: Long Term
III 20
Funds, Short Term Funds, Nature Significance And
Determinants Of Working Capital.
Time value of Money, Uses of simple and Compound
interest in business finance.
Capital Market: (A) New Issue Market (B) Secondary
IV 21
Market Functions And Role Of Stock Exchange (BSE,
NSE,) Money Market: Indian Money Markets-
Composition And Structure.
Suggested Readings:
1. Avadhani V A Financial System
2. Bhalla VK Modern Working Capital Management
3. Chandra Prasanna Financial Management Theory And Practices
4. Khan NY And Jain PK Financial Management Tax And Problems
5. Pandey I M Financial Management
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: C010504T Course Title: Principles and Practices of Insurance
Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Insurance along with the basic laws and
practices of Insurance.
 Ability to understand the terminologies associated with the field of Insurance and
control along with their relevance.
 Ability to identify the appropriate method and types of Insurance for solving
different problems.
 Ability to apply basic Insurance principles to solve business and industry rela ted
problems.
Ability to understand the concept of Life, Marine and Fire Insurance.

Credits: 5 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:10+25
 Total No. of Lectures: 75

Unit Topics No. of Lectures

Risk: Meaning, Types, Causes, Methods of Handling
Risks. Insurance: Meaning, Origin & Development, 17
I Functions, Types, Principles, Advantages, Reinsurance,
Double-Insurance.

Life Insurance: Meaning, Importance, Essentials of Life

Insurance Contract, Procedure of Life Insurance. Life
II Insurance Policies, Nomination & Assignment, 20
Surrender Value. Life Insurance Corporation: Functions
& Organization.

Marine Insurance: Meaning, Significance, Scope and

Insurable Risk, Characteristics of Marine Insurance,
III Contract, Types of Marine Policies, Main Clauses in 18
Marine Policies and Marine Losses.

Fire Insurance: Meaning, Hazards in Fire Insurance,

Scope, importance, Fire Insurance Contract, Conditions 20
IV of Fire Insurance Policy & Procedure. Miscellaneous
Insurance: Motor Insurance, Burglary, Live-stock, Crop
and Health Insurance.

Suggested Readings:
1-Mishra M.N., Insurance- Principles & Practice.

2- Gupta O.S., Life Insurance.

3- Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.

4- Kothari &Bhall, Principles & Practice of Insurance.

5- श्रीवास्तव बालचन्द्र, बीमा के तत्व I

6- शु क्ला सोमेश, शु क्ला सुधीर, ममर् ाााा माहरुख, बीमा मवमध एवं खाते I Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: C010505T Course Title: Monetary Theory and Banking in India
Course outcomes: The course expose the students to the working for money and
financial system prevailing in India.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Money: Functions, Alternative Measures To Money
Supply In India And Their Different Components,
Meaning And Changing Relative Importance Of Each 17
I Component, High Powered Money- Meaning And
Uses, Sources Of Changes In High Powered Money.
Financial System: Components, Financial
Intermediaries.
Indian Banking System: Definition Of Bank,
Commercial Banks, Importance And Functions,
Structure Of Commercial Banking System In India. 17
II
Regional Rural Banks, Cooperative Bank In India.
Process Of Credit Creation By Banks; Determination
Of Money Supply And Total Bank Credit.
Development Banks And Other Non-Banking
Financial Institution: Main Features, Problems And
Policies For Allocation Of Institutional Credit,
III Problem Between The Government And The 25
Commercial Sector, Inter-Sectoral And Inter-Regional
Problems, Problem Between Large And Small
Borrowers.
 The Reserve Bank of India: Functions, Instruments Of
Monetary And Credit Control; Main Features Of
Monetary Policy Since Independence, Interest Rates;
IV 16
Various Rates In India (As Bond Rate, Bill Rate,
Deposit Rate, etc.) Impact Of Inflation And Inflationary
Expectations.
Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations In India Note- Latest
edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: C010601T Course Title: Accounting for Mangers
Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Managerial Accounting along with the basic
forms and norms of Managerial Accounting.
 Ability to understand the terminologies associated with the field of Managerial
Accounting and control along with their relevance.
 Ability to identify the appropriate method and techniques of Managerial
Accounting for solving different problems.
 Ability to apply basic Managerial Accounting princ iples to solve business and
industry related issues and problems.
Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund
Flow Statement, Break Even Analysis etc.

Credits: 5 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75

Unit Topics No. of Lectures

Management Accounting- Concept, Meaning,
Characteristics, Difference between Financial
Accounting Management Accounting, Difference
17
between Cost Accounting and Management
Accounting, Techniques, Objectives and Importance.
I Management Accountant- Duties, Status, Functions and
Responsibility. Financial Statement Analysis and
Interpretation - Meaning, Objectives, Characteristics of
an Ideal Financial Statement, Parties Interested in
Financial Statement, Types of Financial Analysis
Horizontal, Vertical and Trend Analysis.
Ratio Analysis: meaning, Utility, Classification of
II Ratios - Profitability Ratio, Activity Ratio and Financial 16
Position Ratios. Fund Flow and Cash Flow Statement-
Concept, Meaning of the term Fund and Preparation of
Fund Flow Statement and Cash Flow Statement (As-3).
 Business Budgeting: Meaning of Budget and
Budgeting, Objectives, Limitations and importance,
Essentials of effective Budgeting, Classification of
Budgets- Flexible budget and Zero Based Budget. 22
III Marginal Costing: Meaning, Determination of Profit
under Marginal Costing, Pricing of Product, make or by
Decision, Selection of most profitable channel. Break
Even Analysis: Concept and Practical Applications of
Break even Analysis.
Standard Costing and Variance Analysis: Meaning and
Objectives of Standard Costing Setting of Standard,
Variance Analysis: Material and Labour Variance.
Reporting to Management: Meaning, Objectives, 20
IV
Principles of Reporting, Importance of Reports,
Classification of Reports, Reporting at different Levels
of Management.
Suggested Readings:
1. Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to
Management Accounting, Prentice Hall of India, Delhi.
2. Homgren , Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A
Managerial Emphasis, Prentice Hall of India, Delhi.
3. Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall
of India, Delhi.
4. Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit
Planning and Control, Prentice hall of India, Delhi.
5. Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees:
Management Accounting & Control, Ashish Publishing Home, New Delhi.
6. Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers,
Ludhiyana. (Hindi and English)
7. Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
8. Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan,
Nazibabad.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: C010602T Course Title: Auditing
Course outcomes: This course aims at imparting knowledge about the principles and
methods of auditing and their application.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75

Unit Topics No. of Lectures

Methodology of Accounting, Auditing and Fraud risk
management in Kautilya’s Arthshastra.
Audit and Audit Process: Meaning, Nature,
I Objectives and Various Classes of Auditing, Standard 17
of Auditing, Pronouncements on accepted Auditing
practices, Internal Control and the need for its
evaluation by the Auditor.
Audit Procedures: Verification programme-selective
verification, Audit in depth, test checking, Auditor’s
15
Approach to statistical sampling, Routine checking,
II
vouchers, verification and valuation of assets and
liabilities, Auditor’s Report on Profit and Loss
Account and Balance Sheet.
Audit of Limited Companies: Qualifications and
Appointment of Company Auditors, their powers,
III 19
duties and liabilities as per Company Act 1956,
 Enquiries under Section 227 (IA), Audit of share
capital, share transfer and managerial remuneration,

Additional matters in the Auditor’s Report

(Manufacturing and other companies), Auditor’s
Report Order 1988.
Audit of Public Sector Undertaking and Banks:
Special features concerning Audit of departmental
undertakings, Statutory Corporations and Government
Companies, Procedure of appointment of Auditors,
Special features relating to the audit of Banks, Audit of
Insurance Companies and audit of non-profit
IV 24
companies. Cost Audit: Importance of cost audit,
Provisions regarding cost audit, Cost Audit report, Tax
and Social Audit. Internal Audit: Objective and scope
of Internal Audit, Responsibilities and Authority of
Internal Auditors, Relationship between internal
auditor and statutory auditor.
Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New
Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (
Hindi and English)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English) 6.
Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English) Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: Course Title: Financial Market Operations
C010604T
Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Financial Market along with the basic
forms and norms of Financial Market.
 Ability to understand the terminologies associated with the field of Financial
Market and control along with their relevance.
 Ability to identify the appropriate method and techniques of Financial M arket
for solving different problems.
 Ability to apply basic Financial Market principles to solve business and
industry related problems.
 Ability to understand the concept of Primary and Secondary Market, Stock
Exchange, SEBI etc.

Credits: 5 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Financial Markets an Overview: Meaning of
Financial Market and its Significance in the Financial
System. Financial Markets in the Organized Sector -
Industrial Securities Market, Government Securities
I Market, Long-term Loans Market, Mortgages Market, 17
Financial Guarantee Market, Meaning and Structure
of Money Market in India, Characteristics of a
Developed Money Market, Significance and Defects
of Indian Money Market.
 Capital Market: New issue market - Meaning and
Functions of New Issue Market, Instruments of New
II Issues, Players and their role in the New Issue Market, 26
issue-pricing and marketing. Defects and Remedies of
New Issue Market.
Secondary market: Functions and role of stock
exchange; Listing procedure and legal requirements;
Public Stock Exchanges-NSE, BSE and OTCEI.
III 16
Functionaries on Stock Exchanges: Brokers, Sub
brokers, market makers, jobbers, portfolio
consultants, institutional investors.
Investor Protection: Grievances concerning stock exchange
dealings and their removal, Demat Trading.
IV SEBI Guidelines - Primary Market, Secondary Market 16 and the
Protection of investor’s interest, NCLT & NCLAT.
Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons,
New Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Gupta, O. P., “Indian Securities Market”.
Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for
all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks) Class Test-I
(Objective Questions) (04 marks) Class Test-II (Descriptive
Questions) (04 marks) Class Test-III (Objective Questions) (04
marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
(05 marks)
Semester (includes Attendance,
Behaviour, Discipline,
Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010605T Course Title: Human Resource Management Course
outcomes: The paper aims to develop in the students a proper understanding about
human resource management.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75

Unit Topics No. of Lectures

Human Resource Management concept and
function, role of competencies of HR manager at our 15
I policies evolution of HRM emerging challenges of
Human Resource Management workforce diversity
empowerment VRS work life balance downsizing.
Recruitment & Selection: Recruitment, factors
affecting recruitment, sources of recruitment,
Selection – Process, selection test, Interview,
Orientation, Placement. Training & Development: 20
II
Training-
Objectives & Importance of training, Training
Methods-On job training and off- the job training.
Employee Compensation: Compensation &
Welfare,
Job Evaluation. Performance Appraisal: 25
III Techniques, Job Enlargement & Job Enrichment,
Quality of Work Life, Worker’s Participation in
Management.
EMPLOYEE WELFARE: Various welfare schemes
& Safety Measures. Employee Benefits – Meaning and 15
its types, Fringe Benefits; Remuneration – Salary,
IV Bonus, Commission, Long Term Incentives,
Perquisites. Grievance Handling & Discipline –
Meaning, Importance. Collective Bargaining –
Meaning and Importance, Process.
Suggested Readings:
1. Aswathappa K Maine resource management Tata McGraw Hill
2. Verma Pramod SaviBagiyaprabandhan Rao VSP human resource management
Excel books
3. Tripathi PC personnel management and Industrial Relations Sultan Chand and
sons
4. Agarwal &Fauzdar, Human Resource ManagementSBPD Publishing House,
Agra ( English/Hindi)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Programme :B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: C010606T Course Title: Business Ethics and Corporate Governance
Course outcomes: This course seeks to provide knowledge about the concepts, tools,
techniques, and relevance of Business Ethics and Corporate Governance in the present
changing scenario.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
 Values – Importance, Sources of Value Systems, Types,
Values, Loyalty and Ethical Behaviour, Values across
I Cultures; Business Ethics – Nature, Characteristics and 17
Needs, Ethical Practices in Management.

The Ethical Value System – Universalism,

Utilitarianism, Distributive Justice, Social Contracts,
II Individual Freedom of Choice, Professional Codes; 26
Culture and Ethics – Ethical Values in different
Cultures, Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics,
Other Bodies in enforcing Ethical Business
Behaviour, Impact of Laws on Business Ethics; Social 16
III Responsibilities of Business – Environmental
Protection, Fair Trade Practices, Fulfilling all National
obligations under various Laws, Safeguarding Health
and well- being of Customers.
Corporate Governance: Issues, need, corporate
governance code, transparency & disclosure, role of
IV auditors, board of directors and shareholders; Global 16
issues of governance, accounting and regulatory frame
work, corporate scams, committees in India and
abroad, corporate social responsibility.
Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUP Note- Latest
edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open
for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance, (05 marks)
Behaviour, Discipline,
Participation in Different Activities)

Course prerequisites: To study this course, a student may have any subject in
class12th.

Suggested equivalent online courses:

There are lots of online certificate and diploma courses available in various
universities and institutions.
Further Suggestions:
After completing B.Com. student has a vast choice in different fields where they can
explore their inner talent. Job areas for commerce graduate are in Business
Consultancies, Educational Institutes, Industrial Houses, Public Accounting Firms,
Policy Planning, Foreign Trade, Banks, Budget Planning, Inventory Control, Merchant
Banking, Marketing, Working Capital Management, Treasury and Forex Department,
Investment Banking and so many for them explore further.
Greater employment opportunities
In many career sectors, such as Higher Education, Administration, public affairs, and
social services, a master’s degree is replacing a bachelor’s as the minimum requirement
for employment.
Earlier with a bachelor’s degree like B.Com. one could secure an entry-level position as
an admissions counselor, academic adviser, or student services coordinator. While
holding a graduate degree is not a guarantee of ultimate success, it certainly opens many
more doors for employment.
Plethora of Specialisation
You may get options for specialisation during your bachelor’s in Commerce degree.
Some of them are Taxation, Marketing, Computers, etc. But, most of the times, there is
a general degree i.e., B.Com. that provides knowledge in Commerce and Business. So, if
you want to pursue education based on a specific industry or profession the Bachelor of
Commerce programme targets a number of specialisations from Finance to Marketing to
HR to Logistics and Supply Chain Management.

Helps in Overall Personality Development

Pursuing a bachelor’s degree can be one of the most exhilarating experiences, in fact,
you have just started your journey in this competitive world and a bachelor’s of
commerce (B. Com) helps you face the world right after school. But a Master in Business
Administration prepares you to suit yourself to the industry’s needs. The curriculum is
carefully knitted and includes workshops, seminars, projects, etc. that develops your
overall personality.

Vast Career choice

 There are so many courses available for B.Com. Students such as M.Com., MBA, CA
(Chartered Accountant), CS (Company Secretary), MCA and many of the diploma
courses, etc. After completion of Bachelor in Commerce, an individual has the option to
pursue higher studies as M-Com (Masters of Commerce) or MBA (Masters in Business
Administration), both being postgraduate program focusing in Commerce, Accounting,
Economics, and Management related subjects. Not only this Bachelor program also
prepares students for CA (Chartered Accountant), CS (Company Secretary) and CMA
(Cost and Management Accountant) as an advance career option in this field.

At the End of the whole syllabus any remarks/ suggestions:

The whole syllabus of Undergraduate Commerce is divided into three parts. After first year
(two semesters) completion the certificate awarded is called C.Com. (Certificate in
Commerce), after two year (four semester) completion the diploma awarded is called D.Com.
(Diploma in Commerce) and after three year (six semester) completion the bachelor degree
of commerce awarded is called B. Com. (Bachelor of Commerce).

Dean and Convener

11th AUGUST 2021 Faculty of Commerce
CSJM University
Kanpur