BHADRAK AUTONOMOUS COLLEGE

BHADRAK- 756100, ODISHA

COURSES OF STUDIES
FOR
THREE- YEARS DEGREE COURSE
IN
BHADRAK AUTONOMOUS COLLEGE, BHADRAK
COURSES OF STUDIES FOR THREE YEAR DEGREE COURSE

COMMERCE
FIRST SEMESTER EXAMINATION – 2017
SECOND SEMESTER EXAMINATION- 2018
THIRD SEMESTER EXAMINATION- 2018
FOURTH SEMESTER EXAMINATION- 2019
FIFTH SEMESTER EXAMINATION - 2019
SIXTH SEMESTER EXAMINATION - 2020

SYLABUS STRUCTURE FOR B.Com (COURCOURSE)

 FIRST SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
AECC (ES) 50 2 10 40
CORE COURSE C.C.-I 100 6 20 80
CORE COURSE C.C.-II 100 6 20 80
GENERIC ELECTIVE G.E.-I 100 6 20 80
TOTAL 350 20 70 280

SECOND SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
AECC (ES) 50 2 10 40
ENG/OD/HN/UR
CORE COURSE C.C.-III 100 6 20 80
CORE COURSE C.C.-IV 100 6 20 80
GENERIC ELECTIVE G.E.-II 100 6 20 80
TOTAL 350 20 70 280

THIRD SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
SKILL ENHANCEMENT COURSE 1 50 2 10 40
CORE COURSE C.C.-V 100 6 20 80
CORE COURSE C.C.-VI 100 6 20 80
CORE COURSE C.C.-VII 100 6 20 80
GENERIC ELECTIVE G.E.-III 100 6 20 80
TOTAL 450 26 90 360

FOURTH SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
SKILL ENHANCEMENT COURSE 2 50 2 10 40
CORE COURSE C.C.-VIII 100 6 20 80
CORE COURSE C.C.-IX 100 6 20 80
CORE COURSE C.C.-X 100 6 20 80
GENERIC ELECTIVE G.E.-IV 100 6 20 80
TOTAL 450 26 90 360

FIFTH SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
CORE COURSE C.C.-XI 100 6 20 80
CORE COURSE C.C.-XII 100 6 20 80
D.S.E. P-I 100 6 20 80
D.S.E. P-II 100 6 20 80
TOTAL 400 24 80 320
 SIXTH SEMESTER
SUBJECT PAPER FULL MARK CREDIT MID SEMESTER END SEMESTER
CORE COURSE C.C.-XIII 100 6 20 80
CORE COURSE C.C.-XIV 100 6 20 80
D.S.E. P-III 100 6 20 80
D.S.E. P-IV 100 6 100
PROJECT
TOTAL 400 24 60 340

 The Student will opt for Gr. A or Gr. B or Gr. C. if student opts for Gr. A foe DSE-1, then she / he has to
take Gr. A subject of DSE-2 and DSE-3. Same condition applies for Gr. B and Gr. C.

ENVIROMENT STUDIES
SEMISTER -1
Ability Enhancement Compulsory Course (AECC-1)
(2Credit) MID SEM-10, END SEM-40, F.M.-50
Unit-1 : Introduction to environmental studies and ecosystem
 Scope and Importance of environmental studies.
 What is Ecosystem ? Structure and Function of ecosystem; Energy flow in an
Ecosystem; Food chains, Food webs and ecological succession study of
ecosystem (Forest ecosystem, Pond ecosystem)

Unit -2 : Natural Resources: Renewable and Non-Renewable Resources.

 Land resources and land use change; Laval Degradation and soil erosion.
 Reforestation: causes and impacts due to mining, Dam building on environment,
Forests, biodiversity and tribal population.
 Water: Use and over-exploitation of surface and grand water, draughts.
 Energy resources: Renewable and non-renewable energy sources use of
alternate energy source.

Unit-3: Biodiversity conservation and Environmental Issues.

 Level of biological diversity: genetic, species and ecosystem diversity;
Biogeography zones of India; Biodiversity Patterns and global biodiversity hot
spots.
 India as a Mega- biodiversity nation; Endangered and endemic species of India.
 Threats to biodiversity Habital loss, Poaching of wildlife, Man wild life conflicts;
conservation of biodiversity: In sity and Ex-sity conservation of biodiversity.
 Human population growth: Impact on environment disaster management (Food,
Cyclone, Earthquake) environmental Movements (Chipko, Silent –valley, Bis-nois
of Rajasthan.
 Unit-4: Environmental pollution and policies.
 Environmental pollution : Traps, causes, effects and controls:Air, water, soil and
noise pollution.
 Solid waste management: control measures of urban and industrial waste.
 Climate change global worming ozone layer depletion acid main and impacts on
human communities and agriculture Environmental laws: environment pollution
Act.

Suggested Readings:-
1. Sharma, P.D. Ecology & Environmental Biology
2. Dash, M.C. Fundamental of Ecology
3. Rana, S.V.S. Environmental Studies

*****************************

SEMESTER-I

Core Course-1

Duration: 3 hrs, MID SEMESTER-20, END SEMESTER-80, F.M.-100

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the final
accounting and to import skills for recording various kinds of business transactions.

CONTENTS

Unit 1.

(a) Theoretical Framework

i. According as the language of business and an information system, the users of financial accounting
information and their needs. Qualitative characteristics of accounting information. Functions,
advantages and limitations of accounting. Branches of accounting. Bases of accounting; cash basis
and accrual and full disclosures and Accounting Equation.
ii. The nature of financial accounting principles- Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures and Accounting Equation.
(b) Accounting process

From recording of business transactions to the preparation of trial balance including adjustments: journal,
sub-division of journal, ledger accounts trial balance

Unit 2. Business income

i. Measurement of business income- Net income: the according period, the continuity doctrine and
matching concept. Objectives of measurement and revenue recognition.
ii. Depreciation Accounting: The accounting concept of depreciation. Factors in the measurement of
depreciation. Methods of computing depreciation: straight line method and diminishing balance
method; Disposal of depreciable assets- change of method. Salient features of Accounting Standard
(AS): 6(ICAI)
iii. Inventory Accounting: Meaning significance of inventory valuation. Inventory Record Systems:
periodic and perpetual Methods: FIFO, LIFO and Weighted Average. Salient features of Accounting
Standard (AS): 2(ICAI)

Unit 3. Final Accounts Lectures: 12

Capital and revenue expenditure and receipts: General introduction only. Preparation of financial statements
of sole trade and partnership Business with adjustments.

Unit 4. According for hire purchase and installment systems Lectures: 10

Concepts of operating and financial lease (theory only) Departmental Accounting and Branch Accounting
including foreign branch (Theory) and problem)

Unit-5 Accounting for partnership firm Lectures: 15

Accounting of Admission of partner. Retirement and Death of partner and Dissolution of the partnership firm
including insolvency of partners.

Suggested Readings:

1. Anthony, R>N. Hawkins, and merchant, Accounting: Text and Cases. McGraw-Hill, Education
2. Horngren, introduction to financial Accounting, Pearson Education.
3. Mong, J.R. Financial Accounting: Concepts and Applications. Mayoor paper Backs, New Delhi.
4. Shukla, M.C., T.S. T.S. Grewal and S.C. Gupta. Advanced Accounts. Vol.-I. S. Chand & Co. New Delhi.
5. Maheswari, S.N. and S.K. Maheswari. Financial Accounting. Vikas Publishing House, New Delhi.
6. Sehgal, Ashok, and Sehgal. Advanced Accounting. Part-I. Taxmann Applied Services, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning
9. Tulsian, P.C. financial Accounting,Pearson Education.
10. Jain, S.P. and K.L. Narang. Financial Accounting, Kalyani publishers, New Delhi
11. Gupta, Nirmal. Financial Accounting, Sahitya Bhawan, Agra.
12. Compendium of Statements and Standards of Accounting. The institute of Chartered Accountants of
India, New Delhi
SEMESTER-I

Core Course-1

Duration: 3 hrs, MID SEMESTER-20, END SEMESTER-80, F.M.-100

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the final
accounting and to import skills for recording various kinds of business transactions.

CONTENTS

Unit 1. The Indian contract Act, 1872: General Principle of Law of Contract

a) Contract – meaning, characteristics and kinds

b) Essentials of valid contract- Offer and acceptance, consideration, contractual capacity, free consent,
legality of objects.
c) Void agreements
d) Discharge of contract-modes of discharge including breach and its remedies.
e) Contingent contracts
f) Quasi- contracts

Unit II. The Indian Contracts Act, 1872: Specific Contracts Lectures:13

a) Contract of Indemnity and Guarantee

b) Contract of Bailment
c) Contract of Agency

Unit III. The Sale of Goods Act, 1930 Lectures: 13

a) Contract of sale, meaning and difference between scale and argument to sell.
b) Conditions and warranties
c) Transfer of ownership in goods sale by non- owners
d) Performance of contract of sale
e) Unpaid seller- meaning and rights of an unpaid seller against the goods and the buyer.

Unit IV. Partnership Laws

The partnership Act, 1932

a) Nature and characteristics of partnership

b) Registration of firms
c) Types of partners
d) Rights and Duties of partners
e) Implied Authority of a partners
 f) Incoming and outgoing partners
g) Mode of Dissolution of partnership

Unit V. The Negotiable instruments Act 1881 Lectures:13

a) Meaning and characteristics of Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque
b) Holder and Holder in due corse, privilege of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Corssing of Cheque
e) Bouncing of Cheques

Suggested Readings:

1. Kuchhai, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Singh, Avtar, Busuness Law, Eastern Book Company, Lucknow.
3. Maheswari & Maheswari, Business Law, National Publishing House, New Delhi.
4. Chadha, P.R., Business Law Galgotia Publishing Company, New Delhi.
5. Aggrwal S.K., Business Law, Galgotia Publishers Company, New Delhi.
6. Goyal Bhushan Kumar and Jain Kinneri, Business Law, International NBook House
7. Ravinder Kumar , Legal Aspects of Business, Cengage Learning

SEMESTER-II

Paper 2.1: Ability Enhancement Compulsory Course (AECC-2)

( In English/Odia/Hindi/Urdu)

Duration:2 hrs: MID SEM-10, END SEM -40, F.M.-50 Lectures-30

English

This course aims at enhancing the English Language proficiency of undergraduate student in Humanity and
preparing them for the academic, social and professional expectation during and after the course. The Course
will help develop academic and social English competencies in speaking, listening, reading, writing, grammar
and usage.

The course will have 2 credits (50 Marks), mid- Sem (Internal Assessment)-10 Marks at End Term- 40
Marks. There shall be 3 units.

Unit I. Reading skill, summary, paraphrasing, Analysis, interpretation, knowledge, literary text. Candidates shall
have to answer 3 questions carrying 5 marks each from the prescribed text.

Text prescribed: Snap Shots- One Act Players (OUP)

Pieces to be studied 1. The proposal-Anton Chekov

2. The Mother’s Day – J.B. Priesley

Unit 2. Writing skill- Report, Making Notes, Expanding an ides/ Paragraph/ CV/ Resume informational Transfer
and Business Communication. The candidates shall have to answer questions carrying 7.5 marks each.

Unit 3. Grammar and usage: Sentence ( Simple, Complex, Compound), Clause ( Non- Adjective, Adverb),
Phrasal verbs, Models, Preposition, Subject-Verb Agreement, Common Errors, Candidates shall have to answer
10 objective questions carrying 1 marks each.

ODIA

Duration: 2 hrs. MID TERM-10, TERM END-40, F.M-50 Lectures:30

ù~ûMûù~ûMcìkK cûZébûhû – IWò@û (AECC)

ù~ùK÷÷Yiò 2Uò _ûV aûQ

_ûVý-1 ù~ûMûù~ûM @^êaò]ô

1 c GKK ù~ûMûù~ûMe bòò _eòbûhû, @^êaò]ô I _eòie û

2d GKK ù~ûMûù~ûMe _âKûe ùb\ K[ôZ, fòLòZ, aýqòMZ-icûRòK-iûõÄéZòK, aýaiûdòK-iûjòZòýK û

3d GKK ù~ûMûù~ûMe aû]K I iek iû]^e \òM û

4 [ð GKK ù~ûMûù~ûMe iûjòZýe bìcòKû û

5c GKK iek ù~ûMûù~ûMe bûhû û

Hindi
Ability Enhancement Compulsory Course (AECC)

Duration-2 Hours, Mid Sem-10, End Sem-40, F.M-50

UNIT-1
Efnvoer Yee<ee mebcHe£es<eCe

(1) Yee<ee keÀes HeefjYee<ee, He£ke=Àefle Syeb efJeefJeOe ©He ( ceewefKekeÀ, efueefKele,je<ì£Yee<ee,jepeYee<ee )

Unit-2
(2) Efnvoer keÀer JeCe& y³eJemLee-mJej Syeb y³ebpeve-He£keÀejYeso mJej- (n´mye,oerIe&,Deewj meb³eg
Yîebpeve- (mye<e&,DeblemLe, G<ce, DeuHeHe^eCe, Iees<e leLee DeIees<e)
Unit-3
Efnvoer yîekeÀjCe Deewj mebcHe^s<eCe

1. He³ee&îeJee®eer Meyo, efyeueesce, DeveskeÀ MeyoeW kesÀ efueS SkeÀ Meyo

Unit-4
(1.)Meyo Megefo, cegneyejW Dewj ueeskeÀesefkele³eBe

Unit-5
Efnefvo mebcHe^<eCe keÀer DeJeOeejCee Deewj cenlJe

Unit-1 mes mid Sem Exam. kesÀ meJeeue –(10 Marks)

Unit-2,3,4,5&6 mes –End Sem Exam 08 x 5=(40 Marks)

Book for Referance:

(1) DeeOegefvekeÀ efnvoer y³ekeÀjCe Deewj j®evee- yemegosJe vebove He^meeo
(2) He^³esefiekeÀ efnvoer – [e.ieg.ce. Keeved –meyeveced yegkedÀ <ìerj, keÀìkeÀ
(3) He^³eespeve cetuekeÀ efnvoer – kewÀueeme ®ebo Yeeefì³ee

URDU

MID SEM Time-2Hr. Full Marks-40 F.M.-50

Unit-1 PROSE

1. Mujhe mera Dost se Bachao- Sajjad Haider

2. Chema ka Ishq – Pitras Bukhari
3. Haj-e-Akbar-Prem Chand
4. Aakhri Qudam –Zakir Hussain

There shall be one long wuestion with alternative carrying 12 marks.

Unit-2: Poetry

1. Naya Shewala- Mohmmad Iqbal

2. Aasmi Nama-Nazir Akbar Aabadi
3. Kashmir- Durga Sahy Suroor
4. Nasha-re-Ummid – Altaf Hussain Hali
 There shall be one long question with alternative carrying 12 marks.

Unit-3: Grammar

Ism, Sifat, Fail, Wahid-o-Jama, Mutazad Alfaz, Mutashabeh Alfaz, Tazkeer-o-Tanees.

There shall be one question with alternative carrying 8 marks.

Unit-4: RHETORIC

Tashbeeh, Istear, Kenaya, Majaz-e-Mursal, Tazad, ham, Maratun Nazir.

There shall be one question with alternative carrying 8 marks.

SUGGESTED READING:

1. URDU ZABAN-O-QAWAID-PART (I)- SHAFA AHMED SIDDIQI

2. IL MUL BALAGHAT – ABDUL MAJID

SEMESTER-II

Core course-3

Paper-2.2: BUSINESS ORGANIZATION AND MANAGEMENT

Duration: 3 hrs. MID SEM-20, END SEM -80, F.M-100 Lectures:65

Objective: The course aims to provide basic knowledge to the students about the organization
and management of a business enterprise.

Contents

Unit I. Foundation of Indian Business Lectures: 13

Manufacturing and service sectors; Small and medium enterprises; Problems and governments
policy. India’s experience of liberation and globalization. Technology innovations and skill
Development. `Make in India’ Movement. Social responsibility and ethics. Emerging
opportunities in business; Franchising, Outsourcing

Unit II. Business Enterprises Lectures:13

Forms of Business Organization: Sole proprietorship, Joint Hindu family firm, Partnership firm,
partnership firm, joint Stock Company, cooperative society; Limited Liability Partnership;
Choice of form of Organization. Government-Business interface; Rationale and forms of public
Enterprises. International Business multinational corporations

Unit III. Management and Organization Lectures: 13

The process of Management: loaning; Decision- making; strategy formulation. Organizing:

Basic Considerations; Departmentation- functional, project, matrix and network; delegation
and Decentralization of Authority; Groups and Terms

Unit IV. Leadership, Motivation and Control Lectures: 13

Leadership: Concepts and styles; Trait and situational Theory of leadership. Motivation:
Concept and importance; Maslow’s Need Hierarchy Theory; Herzberg two factors Theory
Communication: Process and Barriers; Control: Concept and Process.

Unit V. Functional Areas of Management Lectures:13

Marketing management: Making Mix; product Life cycle; pricing policies and practices.
Financial management: concept and objectives: sources of Funds- Equity shares, Debentures,
Human Resource Management: Concept and functions; Basic Dynamics of Employer –
Employee Relations.

Suggested Readings:

a) Kaul, V.K., Business Organisation and management, Pearson Edition, New Delhi
b) Chhabra, T.N. , Business Organisation and Management, Sun India Publications. New
Delhi
c) Robert; Lawrence, Modern Business Organisation, Macmilan India.
d) Koontz and Werence, Essentials of Management, McGraw Hill Education.
e) Basu, C.R., Business Organisation and Management, McGraw Hill Education.
f) Jim, Barry, John Chandler, Heather Clark; Organisation and management, Cengage
Learning.
g) Buskirk, R.H., etal; Concepts of Business: An introduction to Business System, Dryden
press, New York.
h) Allen, L.A., Management and Organisation; McGraw Hill, New York.
i) Burton Gene and Manab Thakur; Management Today: Principles and practice; Tata
McGraw Hill, New Delhi.
j) Griffin,Management Principles and application, Cengage Learning
SEMESTER-II

Core Corse-4

Paper 2.3: CORPORATE LAWS

Duration: 3 hrs MID SEM-20, END SEM-80, F.M.-100 Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the Depositories Act, 1996. Case students involving issues in
corporate laws are required to be discussed.

Unit I Introduction Lectures: 15

Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company; types
of companies including one person company, small, dormant company and producer
company; association not profit; formation of company, on- line filing of documents,
promoters , their legal position. ( As per Companies Act, 2013)

Unit II. Documents Lectures: 15

Memorandum of association, articles of association, GDR; book building; issue, allotment and
forfeiture of shares, transmission of shares, buyback and provisions regarding buyback; issue
of bonus shares. (As per Companies Act, 2013)

Unit III. Management Lectures: 15

Classification of directors, women directors, independent director, disqualifications, and

director identity number (DIN); appointment; Legal positions, powers and duties; removal of
directors; managing director, meeting of shareholders and board; types of meeting, meeting
through video conferencing, e-voting. Audit Committee, Nomination and Remuneration
Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee.
( As per Companies Act, 2013)

Unit IV. Dividends, Account, Audit Lectures: 15

Provisions relation to payment of Dividend, Provisions relating to Books of Account, Provisions

relating to Audit, Auditors’ Appointment, Rotation of Auditors’ Report.

Winding Up- Concept and modes of Winding Up.

Insider Trading, Whistle Blowing- Insider Trading; meaning & legal provisions; Whistle blowing:
Concept and Mechanism.

Unit V. Depositorises Law Lectures: 5

The Depositories Act 1996- Definitions; rights and obligation depositories; participants issuers
and beneficial owners; inquiry and inspections, penalty.

Suggested Readings:

1. MC Kuchhal Corporate Laws, Shri Mahaveer Book Depot. (Publishers).

2. GK Kapoor & Sanjay Dhamiji, Company Law, Bharat Law House.
3. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press.
4. Gowar, LCB, Principles of Modera company Law, Stevens & Sons, London.
5. Ramaiya, A Guide to Companies Act, LEXIS Nexis, Wadhwa and Buttersworth.
6. A Compendium of Companies Act 2013, along with rules , by Taxmann Publications.
7. Avtar Singh, Introduction to Company Law, Eastern Book Company.

SEMESTER –II

Generic Elective-2

Paper-2.4: BUSINESS STATISTICS

Duration: 3 hrs MID SEM-20, END SEM-80, And F.M.-100 Lectures: 65

Objective: The objective of this course is to familiarize students with the basic statistical tools
used to summarize and analyze quantitative information for decision making.

Expected Learning Outcomes: The students are expected to be equipped with the tools of
processing and description of statistical data. In addition, the student would develop
competence to use computer for statistical calculations especially for comparatively large size
problems.

Unit-I Lectures: 14

Nature and classification of data: univariate, bivaritic mean, geometric mean and harmonic
mean cross-sectional data.

Measures of Central Tendency

 a) Mathematical averages including arithmetic mean, geometric mean and harmonic
mean. Properties and applications.
b) Positional Averages
c) Mode and Median ( and other partition values including quartiles, deciles, and
percentiles) ( including graphic determination)

Unit 2. Lectures: 14

Measures of Variation: absolute relative Rang, Quartile deviation, mean deviation, standard
deviation, and their coefficients, properties of standard deviation/ variance

Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concepts of
kurtosis

Probability and probability Distributions

Theory of probability. APPROACHES TO THE CALCULATION OF PROBABILITY Calculation of

event probabilities. Addition and multiplication laws of probability (proof not required)
Conditional probability and Bayers’ Theorem ( Proof not Required)

Unit 3. Simple correlation: simple, multiple and partial; linear and non-linear, Correlation and
Causation, Scatter diagram, pearson’s co-efficient of correlation; calculation and properties (
proofs not required). Correlation and probable error; Rank Correlation and Regression
coefficients; Standard Error of Estimate

Unit 4. Index Numbers Lectures: 12

Meaning and uses of index numbers. Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives- simple and weighted

Tests and adequacy of index numbers, Base shifting and deflating. Problems in the
construction of index numbers

Constructions of consumer price indices. Important share price indicates

Unit 5: Time Series Analysis Lectures: 12

Components of time series. Additive and multiplicative models Trend analysis. Flitting of tread
line using principle of least squares- linear, second degree parabola and exponential.
Conversion of annual linear trend quarterly/ monthly basis and vice-versa; Moving averages
seasonal variations – Calculation of Seasonal indices using Simple averages, Ratio-to-trend and
ratio-to-moving averages methods. Using of seasonal indices
Suggested Readings:

1. Levin, Richard, David S. Rubin, Rastogi, and siddique. Statistics for management. 7th
Edition. Person Education.
2. Berenson and Levine. Basic Business Statistics: Concepts and Applications. Pearson
Education
3. Vohra N.D. Business Statistics, McGraw Hill.
4. Vohra N.D., Business Statistics, Mc Graw Hill.
5. Spiegel M.D. Theory and problems of statistics. Schaum’s Outlinee series.McGraw Hill
Publishing Co.
6. Gupta, S.P and Archana Gupta. Statistical Methods. Sultan chand and sons, New Delhi
7. Gupta, S.C. fundamentals of statistics. Himalaya Publishing House.
8. Anderson Sweeney and William, statistics for students of Economics and Business
cengage Learning
9. Thakural J.K., Busiiness statistics.

SEMESTER-III
Core Course-5
Paper 3.1: BUSINESS MATHEMATICS
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Objective: the objective of this course is to familiarize the students with the basic
mathematical tools with emphasis on applications to business and economic situations.

Lectures: 13

Unit1. Matrices and Determinants

Algebra of matrices. Inverse of a matrix, Matrix Operation- Business Application

Solution of system of linier equations (having unique solution and involving not more than
three variables) using matrix inversion Method and Cremer’s Rule.

Unit 2. Calculus I Lectures: 13

Mathematical functions and their types- linear, quadratic, polynomial, exponential, logarithmic
and logistic function. Concepts of limit, and continuity of a function. Concept and rules of
differentiation, Maxima and Minima involving second or higher order derivatives.

Unit 3. Calculus II
Integration. Standard from. Methods of integration- by substitution, by parts and by use of
partial fraction. Finding areas in simple cases. Application of Integration to marginal analysis.
Consumer’s and product’s surplus, Rate of sales and the Learning curve.

Unit 4. Mathematics of finance

Compounding and discounting of a sum using different types of rates. Types of annuities, like
ordinary, due, deferred, continuous, perpetual, and their future and present values using
different types of rates of interest. Depreciation of Assets. (General annuities to be excluded)

Unit 5. Linier programming

Formulation of linier programming problems (LPP). Graphical solution to LPPs. Cases of unique
and multiple optimal solutions. Unbounded solution and infeasibility, and redundant
constraints. Solution to LPPs using Simplex method – maximization and minimization cases.

Suggested Readings:

1. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge

University Press.
2. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines
series. McGraw Hill Publishing Co.
3. Budnick, P. Applied Mathematics. Mc Graw Hill Publishing Co.
4. Drawing, E.T. Mathematics for Economics, Schaum’s Outlines Series. McGraw Hill
Publishing Co.
5. Mizrahi, E.T. Mathematics for Business and Social Sciences. Wiley and sons.
6. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson Learning.
7. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-Anand
publications.
8. Thukral, J.K. Mathematics for Business studies. Mayur publications.
9. Vohra, N.D. Qualitative Techniques in Management. Tata McGraw Hill Publishing
Company.
10. Soni, R.S. Business Mathematics. Pitamber publishing House.
11.Singh J.K. Business Mathematics. Himalaya publishing House.

SEMESTER-III
Core Course-6
 Paper 3.1: BUSINESS MATHEMATICS
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Objective: To proved basic knowledge and equip students with the application of principles
and provisions of income Tax Act 1961

Unit I.

Basic concept: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, totalincome, Maximum marginal rate of tax. Permanent Account Number
(PAN), Residential status; Scope of total, income on the basis of residential status Exempted
income under section 10

Unit II.

Computation of income under different heads

- Salaries
- Income from house property

Unit III. Computation of income under different heads

- Profits and gains of business or prefession

- Capital gains
- Income from other sources

Unit IV. Total income and tax computation

Income of other persons included in assessee’s total income- Aggregation of income and set
off and carry forward of losses Deducations from total income, Rebates and reliefs

- Computation of total income of individuals and firms

- Tax liability of an individual and firm
- Five leading cases of supreme court

Unit V.

Preparation of return of income

- Manually On-line filling of Returns of Income & TDS.

- Provision & Proedurees of Compulsory On-line filling of returns for specified assesses.

Suggested readings:
 1. Singhania, Vinod K. and Monica Singhania. Students Guide to income Tax University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematics Approache to Income Tax. Bharat Law House,
Delhi
3. Pagare, Dinkar Law and practice of income Tax/ sultan Chand and sons. New Delhi.
4. Lal, B.B income Tax Law and practice. Konark publications, New Delhi.

Journals

1. Income Tax Reports. Company Law institute of India Pvt Ltd., Chennal.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.

Software

1. Dr. Vinod Kumar Singhania, e- filling of income Tax Returns and Computation of Tax,
Taxmann publication Pvt, Ltd, New Delhi. Latest version
2. Excel Utility available at incometax indiaefiling gov. in.

SEMESTER-III
Core Course-7
Paper 3.3: BUSINESS MATHEMATICS
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Unit I. Lectures: 13
Human Resource Management: Concept and functions, Role, Status and completencies of HR
Manager, HR Politicies, Evolution of HRM. Emerging Challenges of Human Challenges of
Human Resource Management; Workforce diversity, empowerment, Downsizing; VRS : Human
Resource Information System;
Unit II.
Acquisition of Human Resource; Human Resource Planning- Quantitative and Qualititative
dimensions; job analysis- job descrption and job specification; Recuirment- concept and
sources; Selection- concept and process; test and interview; placement inductiuon.
Unit III.
Training and Devlopment; concept and importance; identifying Training and development
Needs: Designing Training programmes. Role specific and Competency Based. Training;
Evaluating Training Effectiveness; Training Process Outsourcing; Management Devlopment;
career Devlopment.
Unit IV. Performance appraisal; nature and objectives; Modern Techniques of performance
appraisal; potential appraisal and employee counseling; job changes- transfers and
promotions. Compensation; concept and policies; job evalution; methods of wage payments
and incentive plans; fringe benefits; performance linked compensation.
Unit V.
Maintenance: employee health and safety; employee welfare; spcial security; Employer
Employee relations- an overview grievance handling and redressal industrial Disputes causes
and settlement machinery.

Suggested Readings:
1. Gary Dessler. A framework for Human Resource Management. Pearson.
2. Decenzo, D.A and S.P. Robbins, “personnel/ Human Resource Management”, prentice
Hall of India, New Delhi.
3. Bohlender and Snell, Principles of Human Resource Management. Cengage Learning
4. Chhabra, .N. Essential of Human Resource Management. Sun India Publication New
Delhi.
5. Ivancevich, John M.Human Resource Management. McGraw Hill.
6. Wreather, John M. Human Resource Management. Pearson Education.
7. Robert L. Mathis and John H. Jacks Human Resource Management. Cengage Learning.

SEMESTER-III
Generic Elective -3
Paper 3.4: MACRO ECONOMICS
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Objectives: the course aims course aims at proving the student with knowledge of basic
concepts of the macro economics. The modern tools of macro- economic analysis are
discussed and the policy framework is elaborated, including the open economy.
Contents
Unit I.
Introduction – concepts and variables of macroeconomics, income, expenditure and the
circular flow, components of expenditure. Static macro economic analysis short and the long
run- determination of supply, determination of supply, determination of supply,
determination of demand, and conditions of equilibrium long run- determination of supply.
Determination of demand, and conditions of equilibrium.
Unit II.
Economy in the short run –IS –LM framework, fiscal and monetary policy, determination of
aggregate, shifts in aggregate demand, aggregate supply in the short and long run, and
aggregate demand- aggregate supply analysis.
Unit III.
Inflation, causes of rising and falling inflation, inflation and interest rates, social costs of
inflation. Unemployment- natural rate of unemployment, fractional and wait unemployment.
The trade- off between and unemployment.
Unit IV.
Open economy- flows of good and capital, saving and investement in a small and a large open
economy, exchange rates, Mundell – Fleming model with fixed and flexbleprices in a small
open economy with fixed and with flexible exchange rates, interest- rate differentials case of a
large economy.
Unit V.
Behavioral foundations- Investment – determinations of business fixed investment –
determinants of business fixed investement, effect of tax, determinants of residential
investement and invenatory investement. Demand for monyportfolio and transactions
theories of demand for real balances, interest and income elasticity of demand for real
balances, supply of mony.
Suggested Readings
1. Mankiw, N. Gregory. Principles Macroeconomics. Cengage Learning
2. Dornbusch, Rudiger, and Stanley. Fischer, macroeconomics. McGraw- Hill.
3. Dornbusch, Rudiger, Stanley. Fischer and Richard Startz, Macroeconomics. Irwin/
McGraw – Hill.
4. Deepashree, Macro Economics, Scholar Tech. New Delhi.
5. Barro, Robert, J. Macroeconomics, MIT Press, Cambridge MA.
6. Burda, Michael, and Wyplosz. Macroeconomics A European Text. Oxford University
Press, Oxford.
7. Salvatore, Dominick. International Economics. John Wiley & Sons Singapore.
8. Baranson, William H. Macroeconomic Theory and Policy. Harper Collins India Pvt. Ltd.

SEMESTER-III
 SEC- 1
Paper 3.5: E-Commerce
Duration: 2 hrs. MID SEM – 10, END SEM- 40, F.M.- 50 Lectures: 30
Objectives: A student should become familiar with mechanism for conducting business
transactions through electronic means Lectures: 5

Contents:

Unit 1. Introusuction: Meaning, nature, concepts, adzantages and resacting online, categories
of E- Commerce, supply chain Management, Customer Relation Management

Unit-2.

Planning Online- Busineaa: Nature and dynamic of the internet, pure online vs brick and click
business; assessing requirement for an online business designing deploying the system, one to
one enterprise.

Unit-3. Technology for Online- Business:

Internet, IT infrastructure , Middleware contents: Text and Integrating E- business applications.

Unit 4: Mechanism of making payment through internet:

Online – Payment mechanism; Electronic payment systems; payment Gateways; Visitors to

website; tools for promoting websites; plastic Money: Debits Card, Credit Card;

Unit 5: Applications in E – commerce:

E-commerce applications in manufacturing, Wholesale, retail and service sector.

Unit 6: Security and Legal Aspects of E- commerce:

Threats in E – commerce, Security of clients and Service- provider; cyber Law – information
Technology Act 2000: An overview of major provisions

SEMESTER-IV
Core Course-8
Paper 4.1: INDIRECT TAXES
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
GST & INDIRECT TAXES
Objective: To familiarize the student with latest provisions of the Indian goods and service Tax
Laws and related judicial pronouncement having implications for indirect tax planning.
Unit 1. Introduction of goods and services Tax Act & Rules.
Indian indirect taxation system in pre GST era, Fundamentals of GST, Meaning and features of
GST, Advantages of GST, Need for GST in India, Dual GST model, Goods and Services Tax
Network ( GSTN), GST council.
Unit 2. Levy and collection of Tax.
Levy and collection of tax supply, scope of supply, Composite and mixed supplies, Levy and
collection, Composition levy, Exemptions, Person liable to pay GST.
Unit 3. Time and value of supply.
Time of supply, change in rate of tax in respect of supply of goods of services, place of supply,
Value of supply.
Input tax credit: Introduction, Eligibility to avil input Tax Credit (ITC), Input Tax Credit in
special circumstances, input tax credit in respect of Goods sent for job-work, Distribution of
credit by input service distributer Recovery of input tax credit
Unit 4. Registration under GST
Introduction, Person liable for registration, compulsory registration in certain cases, procedure
for registration, Demand registration, Cancellation of registration, Revocation of registration,
Computation of tax liability and payment of tax , Interest of delayed payment of tax, furnishing
of retunes, First return, Revision of returns, Penalty / Late fee.
Unit 5. Customs Law:
Consepts of costoms law – Type of duties, Anti-dumping duties, Valuation rules- Import
procedures – Export procedures.
Suggested Readings:
1. Swain. A.K. and Anil Agarwal, Himalaya publication.
2. Singhania. V.K. GST, Taxman, Newdelhi
3. Datey V.S., Indirect law and practice.
4. Banger Yogendra and Bandana Banger, Indirect tax law and practices.
5. Grish Ahuja & Dr. Ravi Gupta, Indirect Taxes, flair Publication Pvt. Ltd.
 SEMESTER-IV
Core Course-9
Paper 4.2: COST AND MANAGEMENT ACCOUNTING
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
OBJECTIVE: To acquaint the students with basic concepts used in cost and management
accounting and various methods involved in cost ascertainment systems.
Contents:
Unit I.
Introduction: Meaning, objectives advantages of cost accounting, difference between
financial, cost, and management in an organization
Unit II. Elements of cost Lectures: 13
a. Materials: Material/ inventory control –concept and techniques, Accounting and control
of purchase, storage and issue of materials. Methods of pricing of materials issues –
FIFO, LIFO, simple Average, Weighted Average, Replacement, standard, Treatment of
Material Losses.
b. Labour. Accounting and Control of labour cost, time keeping and time booking, concept
and treatement of idle time, over time, labour turnover and fringe benefits.
c. Overhead: Classification, allocation, apportionment and absorption of overhead. Under
– and over – absorption. Capacity costs. Treatments of certain items in costing, like
interest on capital, packing expenses, debts, research and development
Expenses, Bed Activity- based cost allocation.
Lectures: 13
Unit III.
Methods of Costing: Unit costing. Contract Costing, Process costing ( Process losses, valuation
of work in process, joint and by- products ) Service costing (only transport ) and Reconciliation
of cost and financial accounts.
Unit IV.
Budgeting and budgetary control: Concept of budget and budgetary control, objectives,
merits, and limitations, budget administration, functional budgets, fixed and flexible budgets,
Zero base budget, case budget, cash flow statement (AS 3)
Lectures: 13
Unit V.
Standard costing and variance analysis: Meaning of standard cost and standard costing:
advantages, limitations and applications, Variance analysis- material, labour, overhead and
sales variances
Unit VI.
Absorption versus variable costing: Distinctive features and income determination. Cost-
Volume-profit Analysis: Break- even analysis- algebraic and graphic methods contribution/
sales ratio, key factor, Margin of safety. Angle of incidence and techniques of marginal costing
for making decisions- fixation of selling price, exploring new market, make or buy, product mix
or shut dawn process future.
Suggested Readings:
1. Hongreen, Charls T., George foster and Srikant M. Dattar. Cost Accounting AManagerial
Emphasis, Prentice Hall of India Ltd., New Delhi.
2. Hongreen, Charls T., Gary L., Sundem. Introduction to Management Accounting Pretice
Hall.
3. Jain , S.P. and K.L. Narang.Cost Accounting: Principles and Methods. Kalyani Publishers,
Jalandhar.
4. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
5. Nigam, B.M Jawhar. Cost Accounting. Principles and practice, prentice Hall of India, New
Delhi.
6. Arora, M.N. Lall and I.C. Jain. Cost Accounting- Principles and practice. Vikas Publishing
House, New Delhi.
7. Maheswari, S.N and S.N Mittal. Cost Accounting: Theory and problems. Shri Mahabir
Books Depot, New Delhi.
8. Singh, S.K and Gupta Lovleen . Management Accounting- Theory and Practice. Pinnacle
Publishing House.
9. Usry, Milton E and Lawerence H. Hammer. Cost Accounting: Planning and Control. South
Western Publishing Co.
10.Barfield, Jesset T., Cecily A. Raibarn and Michael R. Kinney. Cost Accounting: Traditions
and Innovations. Thomson Learning.
11.Lucey, T. Costing. ELST, London.
12.Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
13.Drury, Colin, Management and Cost Accounting. Cengage Learning.
14.Lal, Jawahar. Advanced Management Accounting Text and cases. S.Chand & Cp., New
Delhi.
15.Khan, M.Y. and P.K Jain. Management Accounting. Tata McGraw Hill, Publishing Co.,
New Delhi.
16.Hansen, Managerial Accounting, Cengage Learning.
 SEMESTER-IV
Core Course-10
Paper 4.3: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Credit : 6
Objectives: To provide computer skills and knowledge for commerce students and to enhance
the student’s understanding of usefulness of information technology tools for business
operations.
Unit 1. Basic Computer Concepts: Lectures: 6
Basic computer concepts, computer generation and classification, Components of computer
system, Hardware, Input and Output Devices, software, Types of Software, Opening system
and its function, Computer memory, Central processing unit and its architecture.
Unit 2. Word Processing Lectures: 7
Introduction to word processing, Word processing concepts, Use of Templates, Working with
word document: Editing text, finding and replacing text, closing, formatting, Spell check, Auto
text and numbering Tabs, paragraph formatting, Indent, page formatting, header and footer,
Mail Merge including linking with Access Database, Tables: Formatting the table, Inserting and
formatting a tables
Unit 3. Spreadsheet and its Business Applications Lectures: 16
Spreadsheet concepts, Managing worksheet; Formatting entering data, Editing and printing
worksheet; Handling operators in formula, Organizing charts and graphs.
Generally used Spread sheet functions: Mathematical, Statistical, Logical, Date and Time,
Lookup and reference, Text functions.
Unit 4. Creating spreadsheet Lectures: 16
Creating spreadsheet in the area of : Loan and Lease statement , Ratio analysis, payroll
statements, Capital Budgeting, Depreciation Accounting, Graphical representation of data,
Frequency distribution and its statistical parameters, Correlation and Regression.
Unit 5. Database Management System and Networking Lectures: 20
Database designs for Business Applications : Creating initial design in Entity Relationship (ER)
Model, Transforming ER model to relational Data model concepts; Computer Networking,
Components of network system, Type of network LAN, MAN and WAN, Topology, Networking
Devices, Transmission media, TCP/IP, Internet, Connecting to internet, WWW, e-mail, Website,
Computer virus and antivirus, Cybercrime.
There shall be a practical examination of 100 Marks (Practical- 70 Marks, Viva- 10 Marks and
Work Book- 20 Marks) and duration of Examination shall be 3 Hrs.
Suggested Reading :
1. Computer application in Business, Kalyani publisers
2. Computer application in Business, H.Jain Taxmann Publication
3. Computer application in Management, Saxena, Chopra, Vikas publication.
4. Introduction to Computers – Peter Norton
SEMESTER-IV
Generic Elective- 4
Paper 4.4: INDIAN ECONOMY- PREFORMANCE AND POLICIES
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Unit 1. Basic issues in Economic Development: Concept and Measures of Development and
Underdevelopment; Human Development.
Unit 2. Basic features of the Indian Economy at Independence: Composition of national
income and occupational structure, the agrarian scene and industrial structure.
Unit 3. Policy Regimes:
a) The evolution of planning and import substituting industrialization.
b) Economic reform and liberalization.
Unit 4. Growth, Development and Structural Change:
a) The experience of Growth, Development and Structural Change in different phases of
growth and policy regimes across sectors and regions.
b) The Institutional Framework: Patterns of assets ownership in agriculture and industry;
policies for restructuring agrarian relations and for regulating concentration of
economic power;
c) Changes in policy perspectives on the role of institutional framework after 1991.
d) Growth and Distribution; Unemployment and poverty; Human Development;
Environmental concerns.
 e) Demographic Constraints: Interaction between population change and economic
development.
Unit 5. Sectoral Trends and Issues:
a) Agriculture : agrarian growth and performance in different phases of policy regimes i.e
pre green revolution and the two phase of green revolution; factors influencing
productivity and growth; the role of technology and institutions; price policy, the public
distribution system and food security.
b) Industry and Services: Phases of Industrializations- the rate and pattern of industrial
growth across alternative policy regimes; public sector- its role, performance and
reforms; The small sector; Role of Foreign capital.
c) The financial sector: Structure, performance and Reforms Trade and balance of
payments : Structural changes and performance of India’s foreign Trade and Balance of
Payments; Trade policy Debate; Export policies and performance; Macro Economic
stabilization and Structural Adjustment; India and the WTO
Readings:
1. Mishra and puri, Indian Economics, Himalaya publishing House
2. Gaurav Datt and KPM Sundarum, Indian Economy, S. Chand & Company.
3. Deepashree, “Indian Economy, performance and polices”, Scholar Tech. New Delhi.
4. Betteleheim. Charles Indian Independent. Chapters 1,2 and 3.
5. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
6. Patnaik, prabhat, some Indian Debates on planning. T.J. Byres (ed). The Indian Economy:
Major Debates since Independence, OUP.
7. Ahluwalia, Montek, S. State- level performance under Economic Reforms in India in A. O.
Krueger. (ed). Economic policy Reforms and the Indian Economy, The Univeresity of
Chicago press.
8. Nagaraj, R. Indian Economy since 1980: vitrious Growth or polarization? Economic and
political Weekly. PP. 2831- 39.
9. Ray, S.K Land Systems and its Reforms in India. Sections II & III , Indian Journal of
Agricultural Economics. Vol. 5.1. Nos. 1 & 2.
10.Visaria, pravin. Demographic Aspects of Development: The Indian Experience. Indian
Journal of social Sciences. Vol. 6. No. 3.
11.Dreze, Jean and Amartya Sen. Economic Development and social Opportunity. Ch. 2.
OUP.
12.Vaidyanathan, A India’s Agricultural Devlopment plicy. Economic and political weekly.
13.Sawant, S. D. and C. V. Achuthan. Agricultural Growth Across Crops and Regions:
Emerging Trends and patterns. Economic and political Weekly. Vol. 30 A2- A13.
14.Krishnaji, N. Agricultural price policy: A Survey with Reference to India foodgrain
Economy. Economic and political Weekly. Vol. 25 No. 26.
 15.Chaudhuri, Sudip. Debates on Industrialisation. In T.J. Byres(ed). The Indian Economy:
Major Debates since Independence, OUP.
16.Chandra , Nirmal K. Growth of foreign capital and its importance in
indianmanufacturing.Economic and poltical weekly.vol. 26.no.11.
17.Khanna,susil.financial Reforms and industrial sector in India .Economic and poltical
weekly.vol.34.no.45.
18.Voidyanathan,A poverty and Development policy. Economic and political weekly.
19.Deaton, A and Jean Dreze. Proverty and Inequality in India. Economic and Political
Weekly.
20.Planning Commission, Task Force on Employment Opportunities. Ch 1 and 2
21.Uma Kapila (ed), “Indian Economy since Independence”, Relevent articles.
22.Rangarajan, C and N. Jadhav. Issues in financial Sector Reform. Bimal Jalan. (ed). The
Indian Economy. Oxford University press, New Delhi.
23.Chakravarty, Sukhamoy. Development planning- The Indian Experience. Oxford
University Press, Delhi.

SEMESTER-IV
SEC-2
Paper 4.5: Entrepreneurship
Duration: 3 hrs. MID SEM – 10, END SEM- 40, F.M.- 50 Lectures: 30
Objective: The purpose of the paper is to orient the learner toward entrepreneurship as
acareer option and creative thinking and behavior for effectiveness at work and in life.
Contents:
Unit-1. Meaning, elements, determinants and importance of entrepreneurship and creative
behavior. Entrepreneurship and creative response to the society problems and at work.
Dimensions of entrepreneurship: entrepreneurship, technopreneurship, cultural
entrepreneurship, international entrepreneurship, technopreneurship, cultural
entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social
entrepreneurship. Lectures: 6
Unit 2. Entrepreneurship and Micro, Small and Medium Enterprises. Concept of
businessgroups and role of business and family business in India. The contemporary role
models in Indian business: their values, business philosophy and behavioral orientations.
Conflict in family business and its resolution. Lectures: 6
Unit 3: Public and private system of stimulation, support and sustainability of entreprenurship.
Requirement, availability and access to finance, marketing assistance, technology, and
industrial accommodation, Role of industries/ entrepreneu’s associations and self-help groups.
The concept, role and functions of business incubators, angel investors capital and private
equity fund. Lectures: 6
Unit 4:. Sources of business ideas and tests of feasibility. Significance of writing the business
plan/ project proposal. Contents of business plan/ project proposal. Designing business
processes, location, layout, operation, planning & control; preparation of project report
(various aspects of the project report such as size of investment, nature of product, market
potential may be covered). Project submission/ presentation and appraisal appraisal there of
by external agencies, such as financial/ non-financial institutions. Lectures: 6
Unit 5. Mobilizing resources for start-up. Accommodation and utilities. Preliminary contracts
with the vendors, suppliers, bankers, principal customers: Contract management:Basic start up
problems
Suggested Readings:
1. Kuratko and Rao, Entrepreneurship: A South Asian perspective, Cengage Learning.
2. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,
Himalaya publishing House.
3. Dollinger, Mare J. Entrepreneurship: Strategies and Resources.llinois, Irwin.
4. Hoit, David H. Entrepreurship: New Venture Creation. Prentice- Hall of India. New Delhi.
5. Jain, Arun Kumar. Competitive Excellence: Critical Success factors. New Delhi: viva Books
Limited. ISBN- 81-7649-272-8.
6. Panda, shiba Charan. Enterpreneurship Devlopment. New Delhi, Anmol Publications.
(Latest Editions)
7. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
8. SIDBI Reports on Small Scal Industries Sector.
9. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi,
ASEED.
10.SS Khanka, Entreneurial Development, S. Chand & Co, Delhi.

SEMESTER-IV
Core Course- 11
Paper 5.1: CORPORATE ACCOUNTING
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Objectives: To help the students to acquire the conceptual knowledge of the corporate
accounting and learn the techniques of preparing the financial statements.
Contents
Unit 1. Accounting for share Capital & Debentures Lectures: 15
Issue, forfeiture and reissue of forfeited shares- concept & process of book building. Issue of
rights and bonus shares. Buy back of shares. Redemption of preference shares and
Redemption of Debentures
Unit 2. Final Accounts Lectures: 15
Prearation of profit and loss accounts and balance sheet of corporate entities, excluding
calculation of managerial remuneration. Disposal of company profits
Unit 3. Valuation of Goodwill and Valuation of Shares Lectures: 13
Concepts and calculation – simple problem only
Unit 4. Amalgamation of Companies Lectures: 12
Concepts and accounting treatment as per Accounting Atandard: 14 (ICAI) (excluding
intercompany holdings). Internal reconstruction: concepts and Accounting treatment
excluding scheme of reconstruction
Unit 5: Liquidation Lectures: 10
Meaning of liquidation, modes of winding up, consequences of winding up, statement of
affairs, liquidator’s final statement of account, list ‘B’ contributories
Suggested Readings:
1. Monga, J.R. fundamentals of corporate Accounting. Mayor paper Backs, New Delhi.
2. Shukla, M.C., T.S and S.C Gupta Advanced Accounts. Vol.- II. S. Chand & Co., New Delhi.
3. Maheshwari, S.N. and S.K. Maheswari, Corporate Accounting. Vikas publishing House,
New Delhi.
4. Sehgal, Ashok and Deepak Sehgal Corporate Accounting. Taxman Publication, New
Delhi.
5. Gupta, Nirmal, Corporate Accounting. Sahitya Bhawan. Agra.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
7. Compendium of Statements and Standards of Accounting. The institute of Chartered
Accounts of India, New Delhi.
8. Bhushan Kumar Goyal, fundamentals of corporate Accounting, Intemational Book House

SEMESTER-IV
Core Course- 12
 Paper 5.2: PRINCIPLES OF MARKETING
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65
Objective: Thhe objective of the course is to provide basic knowledge of concepts, principles,
tools and techniques of marketing.
Contents:
Unit I.
1. Introduction: Nature, scope and importance of marketing; Evolution Lectures: 6
Of marketing concepts; Marketing mix, Marketing environment.
2. Consumer Behavior- An Overview: Consumer buying process; Lectures: 5
Factors influencing consumer buying decisions.
Unit II.
3. Market Selection: Market Segmentation- Concept, importance and Lectures: 6
Bases; Target market selection, position concept, importance and bases;
Product differentiation vs market segmentation.
4. Product: Meaning and importance. Product classifications; concept Lectures: 6
Of product mix; Branding and labeling; Product- support; product life- cycle;
New product Development.

Unit III.
5. Pricing: Significance factors affecting price of a product. Pricing Lectures: 6
Policies and strategies.
6. Promotion: Nature and importance of promotion; Communication Lectures: 6
Process: Types of promotion: advertising, personal selling, public
Relation & sales promotion, and their distinctive characteristics
Promotion mix and factors affecting promotion mix decisions;
Unit IV.
7. Distribution: Channels of distribution – Meaning and importance; Lectures: 7
Types of distribution channels; Wholesaling and retailing; Factors
Affecting chice of distribution channel; Physical Distribution.
8. Retailing: Types of retailing- store based and non- store based Lectures: 6
Retailing, chain stores, specialty stores, supermarkets, retail vending
Machines, mail order house, retail cooperatives; Management of
Relating operations: an overview; Retailing in India: changing scenario.
Unit V.
 9. Rural marketing: Growing importance; Distinguishing Lectures: 7
Characteristics of rural markets; Understanding rural consumers.
And rural markets, mix planning for rural markets.
10. Recent developments in marketing: Social Marketing, online
Marketing, direct marketing, services marketing, green marketing.
Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ahsan UI Haque. Principles of
Marketing. 13th edition. Person Education.
2. Michael, J. Etzel, Bruce J. Walker, William J. Staton and Ajay Pandit. Marketing Concepts
and Cases. (Special Indian Edition).
3. Mc Carthy, E. Jerome., and William D.Perreauit. Basic Marketing. Richard D. Irwin.
4. Lamb, Charles perspective. Cengage Learning.
5. Pride, Willium M., and D.C. ferell. Marketing: Planning, Implementation & Control
cengage Learning.
6. Major, simon. The Essence. Prentice Hall, New Delhi.
7. 7. Zikmund William G and Michael D’ Amico, Marketing, Creating and Keeping
Customers in an E- Commerce World. Thomson Learning.
8. Chhabra, T.N., and S.K. Grover. Marketing Management. Fourth Edition. Dhanpat Rai &
Company.
9. The consumer protection Act 1986.
10.Lacobucci and Kapoor, Management. A South Asian Perspective cengage Learning.

SEMESTER-IV
DSE-1
Paper 5.3 (A): Financia; Markets, Institutions and Services
Duration: 3 hrs. MID SEM – 20, END SEM- 80, F.M.- 100 Lectures: 65

Objective: To provide the student a basic knowledge of financial and institutions and to
familiarize them major financial services in India.

Contents

Unit I. Lectures: 8
An Introduction To Financial System, its Components- financial markets and institutions
Financial intermediation. Flow of funds matrix. Financial system and economic development.
An overview of Indian financial system.

Unit II. Lectures: 17

Financial Markets: Money market- functions, organization and instruments. Role of central
bank in mony market; Indian mony market- An overview

Capital Markets- functions, organization and instruments. Indian debt market; Indian equality
market- primary and secondary market; Role of stock exchanges in India

Unit III. Lectures: 20

Financial Institutions: Commercial banking – introduction, its role in project finance and
working capital finance. Development financial institutions (DFIs) – An overview and role in
Indian economy Life and non- life insurance companies in India; Mutual funds introduction and
role in capital market development.. Non- banking financial companies (NBFCs)

Unit IV. Lectures:8

Overview of financial services Industry: Merchant banking – pre and post issue management
underwriting. Regulatory framework relating to merchant banking in India

Unit V. Lectures:12

Leasing and hire- purchase: Consumer and housing finance; Venture capital finance;

Factoring services, bank guarantees and letter of credit; credit rating; financial counseling

Suggested Readings:

1. Bhole, L.M. Financial Markets and Institutions. Tata Mcgraw- Hill publicating Company
2. Khan, M.Y. Indian financial system – Theory and practice. Vikas publishing House.
3. Dhanekar. Pricing of securities. New Delhi: Bharat Publishing House.
4. Prasanna, Chandra. Financial Management: Theory and practical. Tata Mc Graw Hill
publishing Company Ltd., New Delhi.
5. Simha, S.L.N. Development Banking in India. Madras: Institute of Financial Management
and Research.
6. Khan and Jain. Financial Services, 2nd ed. Tata McGraw Hill.
7. Singh, J.K. Venture capital financing in India. Dhanpat Rai and Company, New Delhi.
8. Annual Reports of Major financial Institutions in India.
 DSE-1

Paper 5.3 (B): INDIAN BANKING AND INSURANCE SYSTEM

Duration: 3 hrs. MID SEM- 20, END SEM- 80, F.M.-100, Lectures: 65

Objectives:

To enable the students to acquire knowledge about basics of banking and insurance

Unit-I.

Concept of Bank and Banking: Historical Evolution of Banking: Original and Devlopment of
Banking- Structure of Banking in India- Banking and Economic Devlopment- functions of
commercial banks ( conventional and innovative functions)- central Bank- RBI- functions
emerging trends in Banking.

Unit-II

Types of customers and Account holders: procedure and practice in opening and operating the
accounts of customers- individuals including minors- joint account holders- partenership firms-
joint stock companies- excustors and trustees- clubs and associations

Unit-III

Introduction to insurance: Purpose and need of insurance, insurance as a social security tool-
insurance and economic development- principles of insurance- various kinds of insurance life,
marine, fire, medical, general insurance- features.

Unit –IV

Life insurance – Law relating to life insurance; General principles of life insurance contract;
Proposal and policy; assignment and nomination; titl and claims; General insurance- Law
reating to general insurance; different types of general insurance; general insurance Vs life
insurance- insurance business in India.

Unit – V

Fundamentals of Agency Law: Definition of an agent; Agents regulations; insurance

intermediaries; Agents compensation procedure for Becoming an Agent: pre- requisite for
obtaining a license; Duration of license; Cencellation of license; Revocation or suspension/
termination of agent appointment; code of conduct; Unfair practices. Functions of the Agent:
Proposal form and other forms for grant of cover; financial and medical underwriting; Material
information; Nomination and assignment; Procedure regarding settlement of policy claims.

Reference Books:

1. Sheldon H.P: Practice and Law of Banking.

2. Bedi. H.L: Theory and practical of Banking.
3. Maheshwari. S.N.: Banking Law and practice.
4. Shekar. K.C: Banking Theory Law and Practice.
5. Pannandikar & Mithami’: Banking in India.
6. Radhaswamy & Vasudevan: Text Book of Banking.
7. Indian Institute of Bankers( pub) Commercial Banking Vol.- I/ Vol-II (part I & II) Vol- III.
8. Varshaney: Banking Law and Practice.
9. Dr. P.Periasamy: Principles and Practice of Insurance
10.Himalaya Publishing House. Delhi.
11.Inderjit Singh, Rakesh Katyal & Sanjay Arora: Insurance Principles and practices
12.Kalyani publishers, Channai.
13.M.M. Mishra: Insurance principles and practice, S.Chand & Company Ltd, Delhi.
14.G. Krishnaswamy: Principles & Practice of life insurance
15.Kothari & Bahl: Principles and practices of Insurance.

DSE-1

Paper 5.3 (C): INDIAN FINANCIAL SYSTEM

Duration: 3 hrs. MID SEM- 20, END SEM- 80, F.M.-100, Lectures: 65

Objectives:

To enable the students to understand the basic knowledge about the structure, organization
and working of financial system in India.

Unit I.

Financial System: Meaning and significance- Functions of the financial system- financial Assets-
financial markets- Classification- Financial instruments- Weakness of India Financial system.

Unit II.
Money market: Definition- Features- Objectives- Features of a developed money market-
Importance of money market-Composition of Money market- Operations and participants-
Money market Instruments- features of India money market- Recent developments.

Unit III.

Primary, secondary and capital Markets. New issue market- meaning- functions- methods
floating new issue- intermediaries in the new issue market- merchants bankers and their
functions- Recent trends in new issue market- Stock Exchanges- Functions- Structure of stock
exchanges- BSE- NSE- listing of securities- Advantages of listing- methods of trading in stock
exchanges- on line trading- stock indices.

Unit IV.

Financial Institutions: Commercial banks- development financial institutions- Nonbanking

financial corporation’s- Mutual Funds, insurance companies- Objectives and functions (only a
brief outline).

Unit V.

Regulatory Institutions: RBI- Role and Functions. The Securities and Exchange Bord of India-
objectives- powers Funds guidelines for primary and secondary market.

Reference Books:

1. Kohn, Meri; Financial Institutions and Markets, Tata McGraw Hill.

2. Bhole L.M: Financial Instutions and Markets, Tata McGraw Hill.
3. Desai, Vasantha: The Indian financial System, Himalaya publishing House.
4. Machiraju, R.H: India Finacial System, Himalaya publishing House.
5. Khan M.Y: Indian Financial System, Vikas publishing House.
6. Khan M.Y: Indian financial system, Sultan Chand & Sons.
7. Gordon E & Natarajan K: Financial Markets & Services, Himalaya publishing House.
8. Pathak, V. Bharati: Indian Financial system, Person Education.

DSE-2

Paper 5.4 (A): FINANCIAL STATEMENT ANALYSIS AND REPORTING

Duration: 3 hrs. MID SEM- 20, END SEM- 80, F.M.-100, Lectures: 65
Objectives:

To enable the students to understand the basic knowledge about the financial statement
analysis and reporting for economic decision making.

Unit I.

Introduction Concepts of financial statements- Nature of financial statements- Objectives of

financial statements-Different types of financial statements: income statement, balance sheet,
statement of retained earnings, fund flow statement, cash flow statement, schedules
limitations of financial statements.

Unit II

Analysis & Interpretation of Financial Statements: Traditional Approaches Vs. Modern

Approaches to financial statement analysis- Classification of financial statement analysis based
on mouds operandi and based on materials used- Techniques of financial statement analysis:
Comparative statements, Common-size Statements, Trend Rations and Ratio Analysis
problems encountered in financial statement analysis.

Unit III.

Ratio Analysis: Classification of ratios- Ratio formation –Ratio interpretation- practical

methods of ration analysis: Time Series (intra firm) Analysis, Cross Sectional (inter firm)
Analysis, Residual Analysis and Multivariate Analysis.

Unit IV.

Multivariate Ratio Analysis: Concept, objectives, uses and limitations- Univariate analysis Vs.
Multivariate ratio analysis- Application of statistical tools in financial statement analysis.

Unit V.

Corporate Reporting: Cash flow statement Analysis (AS 3) and Statutory and Non Statutory
Reports, Integrated Reporting.

Suggested Readings:

1. Foster, G: Financial statement Analysis, Englewood Cliffs, NJ, Prentice Hall.

2. Foulke, R.A. : Practical financial Statement Analysis, New York McGraw- Hill.
3. Hendriksen, E.S.: Accounting Theory, New Delhi, Khosal Publishing House.
4. Kaveri, V.S.: Financial Ratios as Predictors of Borrowers’ Health, New Delhi, Sultan
Chand.
 5. Lev, B.: Financial Statement Analysis- A New Approach, Englewood Cliffs, N.J, prentice
Hall.
6. Maheswari, S.N.: Management Accounting & Financial Control, New Delhi, Sultan
Chand.
7. Mayer, J.N.: Financial Statement Analysis, N.J, Prentice Hall.
8. Porwal, L.S.: Accounting Theory- An Introduction, New Delhi, Tata- McGraw- Hill

DSE-2

Paper 5.4 (B): MERCHANT BANKING AND FINANCIAL SERVICES

Duration: 3 hrs. MID SEM- 20, END SEM- 80, F.M.-100, Lectures: 65

Objectives:

T o enable the students to understand the basic knowledge about the financial services
available in India.

Unit I.

Merchant Banking: Nature and scope of Merchant Banking- Regulation of Merchant Banking
Activity- overview of current Indian Merchant Banking- Regulation of Merchant Banking
industry- primary Markets in India and Abroad—professional Ethics and code of conduct
current Development.

Unit II.

Financial Services: Meaning and Definition, Role of Financial Services in a financial system.
Leasing: Meaning and features. Introduction to equipment leasing: Types of Leases, Evolution
of Indian Leasing Industry. Legal Aspects of Leasing: present Legislative framework. Hire
purchase: Concept and characteristics of Hire purchase. Difference between hire purchase and
leasing.

Unit III.

Factoring: Concept, nature and scope of factoring- Forms of Factoring- Factoring vis-à-vis Bills
Discounting- Factoring vis-à-vis credit Insurance Factoring vis-à-vis forfeiting- Evaluation of a
Factor- Evolution of Factoring- Factoring in India current Developments.

Unit IV.
Securitization/Mortgages: Meaning, nature and scope of securitization as a funding
Mechanism, securitization of Residential Real Estate- Whole Loans- Mortgages Graduated-
Payment. Depository: Meaning, Evolution, Merits and Demarits of Depository. Process of
Dematerialization and Dematerialization, Brief description of NSDL and CDSL.

Unit V

Security Brokerage:Meaning of Brokerage, types of brokers, Difference between broker and

jobber.SEBI Regulations relating to brokerage business in India.

1. M.Y. Khan, Financial Services, Tata McGraw Hill, 11 th Edition, 2008

2. Nalini Prava tripathy, Financial Services, PHI Learning, 2008
3. Machiraju, Indian Financial System, Vikas publishing House, 2nd Edition, 2002.
4. J.C. Verma, A Manual of Merchant Banking, Bharat Publishing House, New Delhi.
5. Varshney P.N. & Mittal D.K., Indian Financial System, Sultan Chand & Sons, New Delhi.
6. Sasidharan, Financial Services and System, Tata Mc Graw Hill, New Delhi, 1st Edition,
2008.
7. Website of SEBI

DSE-2

Paper 5.4 (C): FINANCIAL INSTITUTIONS AND SERVICES

Duration: 3 hrs. MID SEM- 20, END SEM- 80, F.M.-100, Lectures: 65

Objectives:

To enable the students to understand the financial institutions operating in India and services
provided by them

Unit I.

Basic Theoretical Framework: The financial system and its technology; The factors affecting the
stability of the financial system; Development financial vs. universal banking; Financial
intermediaries and financial innovation; RBI-Central Banking.

Unit II.

Financial Institutions: A brief historical perspective. An update on the performance of IDBI,

ICICI, IFCI and SFCs, LIC & GIC. The banking institutions: Commercial banks- the public and the
private sectors- structure and comparative performance. The problems of competition;
interest rates, spreads, and NPAs, Banking capital- adequacy norms and capital market
support.

Unit-III.

Non-banking financial institutions: Evolutions, control by RBI and SEBI. A perspective on future
role. Unit Trust of India and Mutual funds. Reserve bank of India framework for/ Regulation of
Bank Credit. Commercial paper: Features and advantages, Framework of Indian CP Market,
effective, effective cost/ interest yield.

Unit IV.

Financial services: Asset/ fund based financial services- lease finance, consumer credit and hire
purchase finance, factoring definition, functions, advantages, evalution and forfeiting, bills
discounting, housing finance, venture capital financing. Fee- based/ Advisory services: Stock
broking, credit rating.

Unit V.

Operations: Financial Assets/ Instruments Rights issues of Debentures, issue of Equality share-
pre-issue activity, post-issue activities. The regulatory framework: SEBI and Regulation of
primary and Secondary Markets, Company Law provisions.

Reference

1. M.Y. Khan, Financial Services, Tata McGraw-Hill, New Delhi, 2004.

2. Harsh V.Verma, Marketing of Services, Global Business press, 2002.
3. Sames L.eskett, Manging in the services Economy, Harvard Business School press,
Boston, 2001.
4. M.Y. Khan, Indian Financial System, 4/e Tata Mc Graw-Hill, New Delhi, 2004
5. Frank.J.Faboozi & Franco Modigliani, Foundations of financial Markets and Institutions,
3/e, Pearson Education Asia, 2002.
6. H.R Machiraju, Indian Financial Systems, Vikas Publishing House Pvt. Ltd. 2002.
7. Meir Kohn, Financial Institutions and Markets, Tata McGraw Hill, New Delhi, 2003.
8. Pathak: Indian Financial Systems person Education.

SEMESTER-VI

Core Course-13
 Paper 6.1: AUDITING AND CORPORATE GOVERNANCE

Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65

Objective: To provide knowledge of auditing principles, procedures and techniques in

accordance with current legal requirements and professional standards.

Unit I.

Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques; Classification of

Audit, Audit planning, Internal Control- Internal Check and Internal Audit; Audit procedure
Vouching and verification of Assets & Liabilities.

Unit II.

Audit of Limited Companies: Company Auditor- Qualifications and disqualifications, Audit

planning, Internal Control- Internal Check and Internal Audit; Audit procedure Vouching and
verification of Assets & Liabilities.

Unit III.

Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit;
Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Standard on
Auditing (SA); Relevant Case Studies/problems;

Unit IV.

Corporate Governance: Conceptual framework of corporate Governance, corporate

Governance Reforms. Major corporate scandals in India and Abroad: common Governance
problems Noticed in various corporate failures. Codes & standards on corporate Governance.

Unit V.

Corporate Social Responsibility (CSR): Strategic planning and corporate social responsibility;
corporate philanthropy, meaning of CSR, CSR and CR, CSR and corporate sustainability, CSR
and Business Ethics, CSR and and Business Ethics, CSR and corporate Governance,
Environmental Aspect of CSR, CSR provision under the companies Act 2013, CSR committees

Suggested Readings:

1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata McGraw Hill Publicating
Co. Ltd., New Delhi.
2. Jha, Aruna. Auditing. Taxmann.
 3. Tendon, B.N., S.Sudharsanam and S. Sundharabahu. A.Handbook of practical Auditing. S.
Chand and Co Ltd., New Delhi.
4. Ghatalia, S.V. Practical Auditin. Alled publishers private Ltd., New Delhi.
5. Singh, A.K and Gupta Lovleen. Auditing Theory and practice. Galgotia publishing
company.
6. Alvin Arens and james Loebbecke, Auditing: an integrated Approach.
7. Ravinder kumar and Virendra Sharma, Auditing principles and practice, PHI Learning
Christine A Mallin, Corporate Governance (Indian Edetion), Oxford University press, New
Delhi.
8. Bob Tricker, corporate Governance- principles, policies, and practice ( Indian Edition),
Oxford University press, New Delhi.
9. The Companies Act 2013( Relevant Sections)
10.MC Kuchhal Corporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant
Chapters)
11.Relevant publications of ICAI on Auditing (CARO).

SEMESTER-VI

Core Course-14

Paper 6.2:FUNDAMENTALS OF FINANCIAL MANAGEMENT

Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65

Objective: To familiarize the students with the principles and practices of financial
management.

CONTENTS

Unit I.

Introduction to financial Management: Scope and objective, Time value of mony, Risk and
return, Valuation of securities – Bonds and Equities.

Unit II.

Long Term Investment Decisions : The capital Budgeting process, cash flow estimation,
payback period Method, Accounting Rate of Return, Net present value (NPV), Net Terminal
value, Internal Rate of Return (IRR), Profitability index.
Unit III.

Financing Decisions: Sources of long- term financial Estimation of components of cost of

capital. Methods for calculating cost of equality capital, cost of Retained Earnings, Cost of Debt
and Cost of preference capital, Weighted Average cost of capital (WACC) and Marginal cost of
capital. Capital structure- Theories of capital structure (Net income, Net Operating income,
MM Hypothesis, Traditional Approach). Operating and financial leverage. Determinants of
capital structure.

Unit IV.

Dividend Decisions: Theories for Relevance and irrelevance of divided decision for corporate
valuation. Cash and stock divided policies in practice.

Unit V.

Working Capital Decisions: Concepts of working capital, the risk- return trade off source of
short – term finance, working capital estimation, cash management, receivables management,
inventory management and payables management.

Suggested Readings:

1. Horne, J.C. Van and Wackowich, fundamentals of Financial Management. 9th ed. New
Delhi prentice Hall of India.
2. Johnson, R.W. Financial Management. Boston Allyn and Bacon.
3. Joy, O.M. Introduction to financial management. Homewood
4. Khan and Jain. Financial Management text and problems. 2nd ed. Tata McGraw Hill New
Delhi.
5. Pandey, I.M financial Management. Vikas publications.
6. Chandra, P.Financial Management- Theory and practice. (Tata Mc Graw Hill)
7. Rustagi, R.P. Financial Management. Taxmann publication Pvt. Ltd.
8. Singh, J.K financial Management- text and problems. 2nd Ed. Dhanpat Rai and Company,
Delhi.
9. Singh, surrender and kaur, Rajeev. Fundamentals of financial Management. Book Bank
International.
10.Brigham and Houston, Fundamentals of financial Management, 13th Ed., cengage
Learning.

SEMESTER-VI
 Core Course-14

Paper 6.2:FUNDAMENTALS OF FINANCIAL MANAGEMENT

Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65

Objective: To provide Basic knowledge of corporate tax planning and its impact ondecision-
making.

Unit Contents Number of lectures

Unit I. Tax planning, tax management, tax evasion, tax avoidance. 9

Corporate tax in India

Types of companies

Residential status of companies and tax incidence

Tax liability and minimum alternate tax

Tax on distributed profits

Unit II.Tax planning with reference to setting up of a new business 12

Locational aspect. Nature of business, form of organization.

Tax planning with reference to financial management decision-

Capital structure, dividend including deemed dividend and bonus shares

Tax planning with reference to sale of scientific research assets

Unit III.

Tax planning with reference to specific management decisions- 15

Make or buy; own or lease; repair or replace

Tax planning with reference to employees’ remuneration

Tax planning with reference to receipt of insurance

Compensation

Tax planning with reference to distribution of assets at the time of liquidation

Unit IV.
Special provisions relating to non- residents

Double taxation relief

Provisions regulating transfer pricing

Advance pricing agreement

Unit V.

Tax planning with reference to business restructuring

Amalgamation

Demerger

Slump sale

Conversion of sole proprietary concern/ partnership firm into company

Conversion of company into LLP

Transfer of assets between holding and subsidiary companies.

Suggested Readings:

1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning. Taxmann

publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Corporate. Tax planning and Management. Bharat Law
House, Delhi.
3. Acharya, Shuklendra and M.G Gurha. Tax planning under Direct Taxes. Modern Law
publication, Allahabed.
4. Mittal, D.P. Law of Transfer pricing. Taxmann publications pvt. Ltd., New Delhi.
5. IAS- 12 and AS- 22.
6. T.P. Ghosh. IFRSs. Taxmann publications Pvt. Ltd. New Delhi.

Journals

1. Income tax reports, company law institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxman Allied Services Pvt. Ltd.. New Delhi.
3. Current tax Reporter, current tax reporter, Jodhpur.

SEMESTER-VI
 DSE-3

Paper 6.3:FUNDAMENTALS OF FINANCIAL MANAGEMENT

Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65

Objective:

This course aims at acquainting the students with the working of financial markets in India.

Unit I. Lectures: 13
An overview of financial markets in India: Indian money markets composition and
structure : (a) Acceptance houses. (b) Discount houses. And (c) Call money markets: Recent
trends in India money markets.

Unit II. Lectures: 13

Capital market: Security market – (a) New issue market. (b) Secondary market:
Functions and roll of stock exchange: Listing procedure and legal requirements: Public issue –
pricing and marketing: Stock Exchange – National Stock Exchange and over – the counter
exchanges.

Unit III. Lectures: 13

Securities Contract and Regulations Act: Main provisions Investors Protections :

Grievances concerning stock exchange dealing and their removal: Grievances cells in stock
exchanges SEBI: Company law Board: Press Remedy through courts.

Unit IV. Lectures: 13

Functionaries on Stock Exchanges: Brokers, Sub brokers, market makers, jobbers,

and NRIS.

Unit V. Lectures: 13

Financial Services: Concept, functions, and types, financial services: Meaning and
Definition Roll of financial services in a financial system Leasing, Meaning and features,
Introduction to Equipment leasing: Types of Lease, Evolution of Indian leasing industry.
Legal Aspects of leasing present Legislative Framework. Hire purchase: concept and
characteristics of hire purchase. Difference between hire purchase and leasing SEBI
guidelines: Credit rating.

Suggested Readings:

1. Chandler M.V. and Goldfeld S.M. Economics and Money and Banking
Harper and Row, New York.
2. Gupta Suraj B. Monetary Economics : S. Chand and Co.
3. Gupta Suraj B. Monetary Planing in India: Oxford Delhi
4. Bhole I.M. Financial Markets and Institutional: Tata Mc Grow Hill,

SEMESTER-VI
DSE-4
Paper 6.4:FUNDAMENTALS OF FINANCIAL MANAGEMENT
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Objective:

This course aims at providing the general understanding of business research and the
methods of business research. The course will impart learning about how to collect analyze,
present and interpret data.

Section A: Business Research Methods 50Marks

Unit I. Lectures: 10

Introduction: Meaning of Research, Scope of Business Research, Purpose of Research

Exploration, Description, Explanation, Unit of Analysis- Individual, Organization, Groups, and
data series, Conception, Construct, Attributes, Variable, and Hypotheses.

Unit II. Lectures: 10

Research Process: An overview Problem Identification and Definition Selection of basic

research methods- Field Study, Laboratory study, Survey method, Observational Method
Existing data base Research, Longitudinal Studies, Panel Studies.

Unit III. Lectures: 10

 Measurement: Definition Designing and writing items, Uni- dimensional and Multi –
dimensional scales, Measurement Scales- Nominal Ordinal, Interval, Ratio, Ratings and Ranking
scale. Thurstone, Likert and Semantic Differential scaling, Paired Comparison , Sampling- Steps
type. Sample Size Decision, Secondary data sources.

Hypothesis Testing: Tests concerning means and proportions; Anova, Chi-square test and
other Non-parametric tests.

Testing the assumptions of Classical Normal Linear Regression.

Section-B- Project Report Marks-50

Unit-IV Lectures: 26

Report Preparation : Meaning, types and layout of research report v, Steps in report writing,
Citations, Bibliography and Annexure in report, JEL Classification.

Note:

1. There shall be a written examination of 50% marks on the basis of Unit I to III.
2. The student will write a project report under the supervision of a faculty member
assigned by the college bassed on field work. The project report carries 50% marks and
will be evaluated by University appointed examiners.