Nomenclature of Syllabi

B.COM

B.COM Semester I BCOM Semester II

C- 101 Accounting Theory and Practice C- 201 Advanced Accounting

C- 102 Fundamentals of Business C- 202 Indian Contract Act, 1872

Organisation
C- 103 Micro Economics : Concepts, C- 203 Micro Economics: Exchange and
Consumption and Production Distribution
C- 104 Currency and Foreign Exchange C- 204 Contemporary Banking System

C- 105 Principles and Practice of C- 205 Principles of Public Finance

Management
C- 106 Business Communication C- 206 Business Environment

B.Com Semester III B.Com Semester IV

C- 301 Cost Accounting C- 401 Commercial Law

C- 302 Fundamentals of HRM C- 402 Export-Import Procedure and

Documentation
C- 303 Company Law C- 403 Secretarial Practice

C- 304 Salesmanship C- 404 Fundamentals of Entrepreneurship

C- 305 Statistical Methods C- 405 Indian Economic Structure

C- 306 Indian Public Finance C- 406 Market Promotion Technique

B.Com Semester V B.Com Semester VI

C- 501 Income Tax : Assessment of C- 601 Income Tax: Assessment Of Firms &
Individual Companies
C- 502 Contemporary Auditing C- 602 Insurance

C- 503 Macro Economics C- 603 Management Accounting

C- 504 International Trade C- 604 Project Management

C- 505 Indian Financial System C- 605 Advance Business Statistics

C- 506 Marketing Management C- 606 Economics of Development

 B.COM. IST SEMESTER

Paper Code Paper Name

Group I
C-101 Accounting Theory and Practice
C-102 Fundamentals of Business Organisation

Group II
C-103 Micro Economics-Concepts, Consumption and Production
C-104 Currency and Foreign Exchange

Group III
C-105 Principles and Practice of Management
C-106 Business Communication
 B.COM. SEMESTER I
ACCOUNTING THEORY AND PRACTICE
B.COM. C-101
Course Objective: To introduce the basic accounting concept with special emphasis on final accounts and
partnership.

UNIT I
Basic Concepts of Book Keeping and Accounting
Basic Concepts of Book Keeping and Accounting-Meaning of Accounting, Objectives of Accounting,
Merits and Limitations of Accounting, Book Keeping, Difference between Booking Keeping & Accounting,
Branches of Accounting, Need & Importance of Accounting Information for internal and external users.
Capital & Revenue- Concepts of Capital, revenue and deferred revenue expenditure, Concepts of capital and
revenue profits.
(06 Lectures)
UNIT II
Cash Book & Final Accounts
Cash Book - Bank Reconciliation Statement, Meaning and causes of difference in Cash Book and Pass
Book balances. Problems in reconciliations through Cash Book and Pass Book balances.
Final Accounts with adjustments.
(08 Lectures)
UNIT III
Partnership Accounts
Basic concepts relating to fluctuating & fixed capital, interest on capital and interest on drawings.
Admission of a partner, treatment of goodwill on admission.
(08 Lectures)
UNIT IV
Partnership Accounts
Retirement of a partner, Dissolution of firm and insolvency of a partner, Garner vs Murray rule.
Human Resources Accounting- Meaning and Characteristics of HRA (Theoretical aspects only)
(08 Lectures)

Suggested Readings:
T S Grewal : Introduction to Accountancy
S.M Shukla : Advance Accountancy
Shukla& Grewal : Advance Accounts
P C Tulsian : Financial Accounting
R N Anthony & J S Reece : Accounting Principles
 B.COM. SEMESTER I
FUNDAMENTALS OF BUSINESS ORGANISATION
B.COM. C-102

Course Objective: The objective of this paper is to acquaint the students about the concept of business
organizations.
UNIT I
Business
Business-Meaning, Nature, Scope, Objectives of Business, Classification- Trade, Industry and Commerce,
Social Responsibilities of a Business, Profit Maximization and its arguments, Business & Society.
(06 Lectures)
UNIT II
Forms of Business Organization
Factors influencing the choice of a suitable form of Business organization.
Sole Proprietorship-Meaning, Features, Advantages & Disadvantages.
Partnership- Meaning, features, Merits, Demerits, partnership deed, touchstone of partnership. Registration
of Partnership firm, Limited Partnership, dissolution of firm.
Company- Definition, characteristics, Merits, Demerits, private co. vs. public co. Privileges of Pvt. Co.
(08 Lectures)
UNIT III
Size of a Business Unit
Size of a business unit- Meaning and factors affecting the size of a business unit. Optimum size, Location of
Business Unit.
Business Combination – Meaning Causes, merits and demerits of business Combinations, types of Business
combinations-Horizontal, vertical, diagonal, lateral & Circular combinations.
(08 Lectures)
UNIT IV
Rationalization & Remuneration
Rationalization- Meaning, Objectives, Techniques of rationalization, merits and demerits of Rationalization,
Rationalization without tears.
Methods of Labour Remuneration- Time, Piece & Incentive plans, Factors affecting wages, Essentials of an
ideal or good wage system.
(08 Lectures)
Suggested Readings:
Y K Bhushan : Business Organization and Management
Jagdish Prakash : Business Organization and Management
M C Shukla : Business Organization and Management
S C Chatterjee : Modern Business
Bhatia R.E. : Business Organization and Management
 B.COM. SEMESTER I
MICRO ECONOMICS-CONCEPT, CONSUMPTION AND PRODUCTION
B.COM C-103

Course Objective: The course is designed to provide an understanding of exchange and distribution aspect
of micro economics.
UNIT I
Introduction to Micro Economics
Definition, Nature & Scope of Economics, Methodology of framing Economic Laws- Deductive and
Inductive Method, Micro & Macro Economics, Static and Dynamic Approach to Study of Economics. Pure
and Applied Economics.
(06 Lectures)
UNIT II
Concept of Utility
Concept of Utility, Measurability of utility- Cardinal & Ordinal Approach. Weak and Strong Ordering
Concepts. Indifference Curve Analysis- Concept, Characteristics of Indifference Curves, Consumers’
equilibrium, Income, Substitution & Price effect, Decomposition of price effect into income & substitution
effect, Consumer Surplus (Cardinal Approach only)
(08 Lectures)
UNIT III
Concepts of Demand
Law of demand and elasticity of demand- Concept, Point and Arc Elasticity of Demand, Types of elasticity
of demand, Degrees of elasticity of demand, Measurement and Factors affecting elasticity of demand. Utility
of elasticity of demand. Demand Forecasting and Consumerism.(theoretical only)
(08 Lectures)
UNIT IV
Concepts of Production
Factors of Production, Law of Variable Proportions. Returns to Scale, ISO Product Curves, Producer’s
Equilibrium, Ridge line, Cobb- Douglas Production function.
(08 Lectures)

Suggested Readings:
Aryasri and Murthy : Business Economics
Deepashree : General Economics
HL Ahuja : Business Economics
KPM Sundaram : Micro Economics
Mithani : Fundamentals of Business Economics
ML Seth : Principles of Economics
Stonier and Hague : A text Book of Economics Theory
KK Dewett : Advance Economics Theory
 B.COM. SEMESTER I
CURRENCY AND FOREIGN EXCHANGE
B.COM. C-104

Course objective: the objective of this paper is to provide basic understanding about the various aspects of
money and foreign exchange.
UNIT I
Concept of Money
Definition, Functions of Money (Primary, Secondary, Contingent, Static and Dynamic Functions),
Importance of Money, Evils and Limitations of Money : Economic & Social evils. Difference between
Money and Currency, Circular flow of money (in Two sector, Three sector and Four sector). Importance of
Circular flow of Money.
(08 Lectures)
UNIT II
Inflation & Deflation
Quantity Theory of Money (Fishers and Cambridge Version) - Assumptions and Criticisms. Cambridge cash
balance approach with limitations. Inflation – Definition, Causes, Demand Pull, Cost push along with effects
and measures. Deflation – Definition, Causes and Remedies.
(07 Lectures)
UNIT III
Money Market & Capital Market
Principles and methods of Note Issue. Money and Capital Markets- Meaning characteristics and constituents
of Money Market, Functions of Indian Money Market Major Defects in Indian Money Market and
Suggestions. Capital Market- Meaning, Instruments and Importance of capital market.
(07 Lectures)
UNIT IV
Foreign Exchange Rate
Meaning and determination of Foreign Exchange Rate. Theories of Foreign Exchange Rate. Mint Parity,
Purchasing Power Parity and Balance of Payment. Exchange Control : Meaning, Objectives and Methods of
Exchange Control, Floating of Currency.
(07 Lectures)
Suggested Readings:
G Crowther : An outline of money
S B Gupta : Monetary Economics
M L Seth : Money Banking & Exchange
Paul Einging : Monetary Economics
Halm : Monetary Economics
 B.COM. SEMESTER I
PRINCIPLES AND PRACTICE OF MANAGEMENT
B.COM. C-105
Course Objective: The course is designed to provide an understanding of various principles in the field of
management.
Unit I
Management- Introduction
Concept, Definition, Characteristics, Scope of Management, Management vs. Administration, Functions of
Management, Role, Principle of Management-Henry Fayol and Taylor. Functional Foremanship, Limitations
of scientific Management, Taylor vs. Fayol.
(07 Lectures)
Unit II
Planning & Organising
Planning - Nature, Objectives and Scope of Planning. Types of Planning. Planning process. Distinguish
Between: (Policies-Procedures-Methods-Rules). Organising- Concept, Nature and Process of Organising.
Span of Control and Span of management- Factors affecting the span of control. V.A. Gracunas Theory.
Kinds of Relationship: Direct, Cross, Group Relationship. Formal Organization: Features, Benefits,
Limitations. Informal Organization(Features, Benefits, Limitations). Differences between Formal and
Informal Organising. Authority, responsibility relationship-Features, Types of Authority. Differences
between Authority and Responsibility. Parity between authority and responsibility-Forms of Responsibility.
Delegation: Features, forms and importance of delegation. Process of delegation. Elements of delegation.
Barriers to delegation. Decentralization. Delegation vs. Decentralization (Advantages, drawback, techniques
of Decentralization)
(10 Lectures)
Unit III
Directing & Motivation
Directing- Characteristics, Advantages and Importance of directing). Leadership-Concept, Types, Qualities
of a good leader and Traits. Motivation – Meaning, Types and Importance, Theories of Motivation- Maslow,
Hertzberg, X & Y Theory.
(08 Lectures)
Unit IV
Controlling and Coordination
Controlling and Coordination- Meaning and scope, Controlling process, Coordination.
(05 Lectures)
Suggested Readings:
Koontz O Dannel & Weirich : Management
LM Prasad : Principles of management
RK Chopra : Principles and practices of management
PC Tripathi& PN Reddy : Principles and practices of Management
Stoner Freeman & Gilbert Junior : Management
CB Gupta : Management Concepts and Practices
 B.COM. SEMESTER I
BUSINESS COMMUNICATION
B.COM. C-106
Course objective: The objective is to introduce the students to the role and importance of communication in
business.
UNIT-I
Introduction to Business Communication
Introduction to Business Communication. Objectives of Communication. Importance of Communication.
Process of Communication,7C’s. Types of Communication- Formal and Informal Communication, Upward,
Downward communication, Horizontal and Diagonal communication, Grapevine - Features and their
Demerits and Merits. (06
Lectures)
UNIT-II
Media of Communication
Media of Communication and its Forms- Verbal and Non-Verbal communication, Oral and Written
communication. Features and their Demerits and Merits. Essentials of effective Oral and Written
Communication. Face to Face , Audio-Visual and Computer based Communication.
Non-Verbal communication- Kinesics, Proxemics, Chronemics, Para Language. Importance of listening.
Barriers to Communication.
(08 Lectures)
UNIT-III
Business Letters
Business letters-Meaning, Objective, Need and Importance of Business letters. Essentials of an effective
Business letter, Layout of a Business Letter- Its Components and Style- Fully Indented, Fully Blocked,
Modified Blocked, Noma-Simplifed Style
(08 Lectures)
UNIT-IV
Types of Business Letters & Report Writing
Types of Business letters- Specimen of trade enquiry and reply letters, orders and their execution. Letters of
complaints, circular letters & Employment Letters( Application, appointment, promotion/demotion, transfer,
resignation). Report Writing – Meaning and Types of Business Reports, Process or Steps of preparing a
Business Report, Requisites of a Good Business Report.
(08 Lectures)
Suggested Readings:
Chrissie Wrought : Hand book of Practical Communication Skills
K.K. Sinha : Business Communication
Robinson David : Business Etiquette
Ray Reuben : Communication today- Understanding Creative Skills
 B.Com – IInd SEMESTER

Paper Code Paper Name

Group I

C-201 Advanced Accounting

C-202 Indian Contract Act, 1872

Group II

C-203 Micro Economics: Exchange and Distribution

C-204 Contemporary Banking System

Group III

C-205 Principles of Public Finance

C-206 Business Environment

 B.COM. SEMESTER II
ADVANCED ACCOUNTING
B.COM. C-201

Course objective: To make students understand various aspects of accounting

UNIT I
Accounting Concepts
Accounting Concepts, Conventions, Postulates and Accounting Standards. IFRS- Meaning and Scope.
(04 Lectures)

UNIT II
Company Accounts
Company Accounts- Amalgamation and Liquidation of Companies- Liquidator’s Final Statement of
Account.
(10 Lectures)

UNIT III
Branch Accounts
Branch Accounts- Wholly Dependent Branch, Wholesale Systems, Independent Branch Corporation,
Insurance Claims- Loss of stock and Loss of profit.
(10 Lectures)

UNIT IV
Royalty Accounts
Royalty Accounts- Royalty in connection with mines and copyright royalty. Hire purchase and Installment
Payment System. (Simple problems).
(06 Lectures)

Suggested Readings:
R L Gupta and M Radhaswamy :(a) Advance Accounting
(b) Financial Accounting
Mukherjee and Haneef : Modern Accountancy
J R Monga, Girish Ahuja & Ashok Sehgal : Financial Accounting
S N Maheshwari : Advanced Accountancy Vol. I
 B.COM. SEMESTER II
INDIAN CONTRACT ACT, 1872
B.COM. C-202

Course Objective: The course aims at providing an understanding of Indian Contract Act
UNIT I
Agreement and Contract
Agreement and Contract- Meaning and Types- Void, Voidable, Illegal, Unenforceable and Valid Contract,
Essentials of a Valid Contract, Agreements expressly declared as void.
(08 Lectures)

UNIT II
Offer & Acceptance
Proposal, Acceptance, Legal rules regarding proposal and acceptance. Communication of offer and
acceptance, communication of their revocation. Capacity to make contract- Legal Position of a minor.
(08 Lectures)

UNIT III
Consent & Consideration
Free Consent. Effect of consent not being free – Coercion, Undue influence, Fraud, Misrepresentation and
Mistake. Consideration- Contracts without consideration, inadequate consideration, illegal consideration.
(06 Lectures)

UNIT IV
Performance of a Contract
Performance of a Contract, Remedies for breach of contract, Discharge of a Contract.
(08 Lectures)
Suggested Readings:

Avatar Singh : Principles of Mercantile Law

N D Kapoor : Commercial Law
M C Kuchhal : Business Law
Tejpal Seth : Business Law

N Maheshwari : Business Law

S S Gulshan : Business Law
 B.COM. SEMESTER II
MICRO ECONOMICS: EXCHANGE AND DISTRIBUTION
B.COM. C-203

Course objective: The course is designed to provide an understanding of exchange and distribution aspects
of microeconomics.
UNIT-I
Concept of Cost & Revenue
Concept of Cost & Revenue- Fixed & variable Cost, Opportunity Cost, Short Run and Long Run Average
and Marginal Cost and their utility in Managerial decisions. Marginal Cost and Decision making.
(07 Lectures)
UNIT-II
Market Structures
Market Structures- Perfect and Imperfect Competition, Forms of Imperfect Competition: Concept of
Monopoly, Duopoly, Oligopoly, Monopolistic Competition, Bilateral Monopoly and Monopsony,
Equilibrium of a firm and industry under Perfect & Imperfect competition. Price Discrimination under
Monopoly.
(10 Lectures)
UNIT-III
Price Determination & Linear Programming
Time element in Price Determination. Linear Programming- Diagrammatic presentation of profit
maximization of a firm.
(07 Lectures)

UNIT-IV
Modern Concept of Rent
Modern Concept of Rent, Quasi rent, Interest, Wages and Profit, Theories of Profit- Schumpeter and Knight.
(06 Lectures)
Suggested Readings:
Aryasri and Murthy : Business Economics
Deeparshee : General Economics
H L Ahuja : Business Economics
K P M Sundaram : Micro Economics
Mithani : Fundamentals of Business Economics.
M L Seth : Principles of Economics.
Stonier and Hague : A text Book of Economic Theory
K K Dewett : Advance Economic Theory
 B.COM. SEMESTER II
CONTEMPORY BANKING SYSTEM
B.COM. C-204

Course objective: The course facilitates the students to learn the new trends in contemporary banking
system.

UNIT I
Meaning and Types of Banks
Meaning and Types of Banks - Scheduled and Non-Scheduled, Private and Public. Cooperative Banks,
Industrial, Agricultural and Foreign Exchange Banks. Unit and Branch Banking, Functions of Modern
Commercial Banks and its role in Economic Development, Principles of Banking.
(08 Lectures)

UNIT II
Credit and Credit Creation
Credit and Credit Creation by Banks, Effect of Credit Creation on the Economy, Objectives and Method of
Credit exercised by the Central Bank- Qualitative and Quantitative methods.
(07 Lectures)

UNIT III
Central Banking
Central Banking-Meaning, Principles, Functions of Central Bank, Central Bank and Economic Growth.
(07 Lectures)

UNIT IV
Modern Banking Concepts
Method of opening and operating a Deposit Account in Commercial Bank. New trends in Banking:
Universal Banking and Globalization of Banking, Electronic Banking– Objective, Impact of IT on banking,
ATMs Mobile Banking, Tele-Banking, Internet Banking. Electronic Fund Transfer and Clearing System.
(08 Lectures)
Suggested Readings:
G Crowther : An Outline of Money
S.B.Gupta : Monetary Economics
M.L.Seth : Money Banking & Exchange
Poul Einging : Monetary Economics
Halm : Monetary Economics
 B.COM. SEMESTER II
PRINCIPLES OF PUBLIC FINANCE
B.COM. C-205

Course Objective: The course facilities the students to learn the basic principles of public finance.

UNIT I
Concepts of Public Finance
Definition, Nature, Role/ Importance and Scope of Public Finance, Private Vs Public Finance, Significance
of public finance in relation to other sciences, Law of Maximum Social Advantage- Dalton’s & Musgrave’s
view.
(07 Lectures)
UNIT II
Taxation
Taxation- Meaning, Characteristics, Canons, Elements of good tax, Types of Taxes- (i) Single and multiple
taxes (ii) Direct and Indirect taxes (iii) Ad-valorem and specific taxes (iv) Proportional, Progressive,
Regressive, Digressive taxes, Impact, Incidence and shifting of Tax.
(07 Lectures)
UNIT III
Public Expenditure
Public Expenditure- Meaning, Characteristics of Public Expenditure, Canons of Public Expenditure, Effect
of Public Expenditure, Causes of growth of Public Expenditure in modern time.
(07 Lectures)
UNIT IV
Public Debt
Public debt – Classification, Objectives, Difference between Tax and Public Debt, Methods of Redemption
of Public Debt. Deficit financing – Definition, Objectives, Inflationary effect of Deficit Financing, Types of
Deficit Financing.

(07 Lectures)
Suggested Readings:

Richard A Musgrave : Principles of Public Finance

B P Tyagi : Public Finance
Ursala Hicks : Fundamentals of Public Finance
J E Varshney : Public Finance
 B.COM. SEMESTER II
BUSINESS ENVIRONMENT
B.COM. C-206

Course Objective: This is designed to enable the students to understand the forces of business environment.
Unit I
Overview of Business Environment
An overview of business Environment - Meaning & Components of Environment, Environment analysis and
Environmental Scanning Techniques- PEST Analysis, ETOP, SWOT. Economic System – Capitalism,
Socialism and Mixed Economy.
(06 Lectures)
Unit II
Policy Environment
Policy Environment – Policy of Control, IDRA & Licensing, Policy of Liberalization, Privatization &
Globalization.
(12 Lectures)
Unit III
Consumerism
Consumerism – Main provisions of Consumer Protection Act. Consumer Forum- Organization, Objectives
and Function.
(06 Lectures)
Unit IV
Global Environment
Global Environment – Concept of Multinational Corporations, International Investments, FDIs, Corporate
Governance- Concept & Importance.
(06 Lectures)

Suggested Readings:
Francis Cherunilam : Business Environment
Michael Porter : Competitive Strategy
Steiver & Steiver : Business Government & Society
Suresh Bedi : Business Environment
V Neelamegam : Business Environment
 B.COM IIIRD SEMESTER

Paper Code Paper Name

Group I
C-301 Cost Accounting

C-302 Fundamentals of HRM

Group II

C-303 Company Law

C-304 Salesmanship

Group III

C-305 Statistical Methods

C-306 Indian Public Finance

 B.COM. SEMESTER III
COST ACCOUNTING
B.COM. C-301
Course objective: The objective of this paper is to help the student to acquire fundamental knowledge of
cost accounting and their application.

UNIT I
Introduction to Cost Accounting
Introduction- Meaning, Nature and Scope of Cost Accounting, Objectives and Importance of Cost
Accounting, Method of Costing, Elements of Costs and its Classification, Difference between Cost
Accounting and Financial Accounting, Cost Center and Cost Unit.
(07 Lectures)

UNIT II
Unit or Operating Costing
Unit or Operating Costing, Cost Sheet and Statement of Cost, Computation of Tender Price.
(08 Lectures)
UNIT III
Operating Costing relating to transport
Operating Costing relating to transport, Machine hour rate, Process Costing, Joint and By Product.
(07 Lectures)
UNIT IV

Reconciliation of Cost Account and Financial Accounts

Reconciliation of Cost Account and Financial Accounts, Concept of Cost control and Cost Reduction
(Theoretical aspects only).
(08 Lectures)

Suggested Readings:
M.L. Agarwal : Cost Accounting
Saxena and Vashishth : Cost Accounting
M.C. Shukla : Cost Accounting
M.N. Arora : Cost Accounting
Hingorani : Cost Accounting
Ravi M.Kishor : Cost Accounting
 B.COM. SEMESTER III
FUNDAMENTALS OF HRM
B.COM. C-302

Course Objective: The course aims at providing fundamental knowledge and exposure of HRM.

UNIT I:
Personnel Management
Personnel Management –Meaning, Features, Functions, Types of Personnel Policies and its advantages,
Characteristics of sound Personnel Policies, Formulation of Personnel Policies, Roles of Personnel Manager.
(08 Lectures)

UNIT II:
Job Designing & Recruitment
Job Designing-Job analysis, Process, Job Description, Job Specification, Job Evaluation,
Recruitment: Concept, Sources of Man Power Supply, Selection Process, Placement and Induction.
(07 Lectures)
UNIT III:
Training and Development
Training and Development- Concept and Role of Training and Development, Training Methodology,
Transactional Analysis, Benefits and uses of Transactional Analysis, Training Effectiveness.
(07 Lectures)

UNIT IV:
Performance Appraisal
Performance Appraisal- Concept, Objective, Methods and Techniques of Performance Appraisal, Barrier to
Effective Appraisal and Overcoming these barriers.
(07 Lectures)
Suggested Readings :
VSP Rao : HRM
C B Memoria : Personnel Management
K.Aswathappa : Human Resources and Personnel Management
C S Venkataratnam : Personnel Management and Human Resources
K.S Menon : Human Resource Management and Organization Behavior
 B.COM. SEMESTER III
COMPANY LAW
(Law Applicable as per Companies Act 2013)
B.COM C-303
Course Objective: To make students understand the various concepts of company law and their relevance
in business

UNIT-I
Company- Introduction
Definition of Company, Characteristics of Company, Types of Companies, Formation of a Company-
Promotion, Incorporation, Commencement of Business, Lifting of Corporate Veil
(07 Lectures)
Unit-II
Memorandum & Articles of Association
Memorandum of Association – Main Document of Company, Contents or Clauses, Doctrine of Ultra Vires,
Articles of Association, Legal Effect of Memorandum of Association and Articles of Association, Doctrine
Of Constructive Notice and Doctrine of Indoor Management , Memorandum of Association VERSUS
Article of Association
(07 Lectures)
Unit – III
Prospectus
Prospectus – Meaning and Definition, Concepts of Prospectus, Deemed Prospectus, Abridged Prospectus,
Shelf Prospectus, Information Memorandum & Red Herring Prospectus, Statutory Requirements Regarding
Registration of Prospectus, When Prospectus is Not required to be Issued, Misstatement in Prospectus and
Consequences of Misstatement.
(08 Lectures)
Unit-IV
Shares
Shares – Definition, Share Vs. Stock, Types of Shares, Share Capital, Issue of Shares, Sweat Equity Shares,
Right Issue, ESOS, Buyback, Bonus Share, Share Certificate Vs Share Warrant.
(08 Lectures)
Suggested Readings :
M.C. Kuchal : Company Law
N.D. Kapoor : Company Law
Avtaar Singh : Company Law
S.M. Shukla : Company Law
 B.COM. SEMESTER III
SALESMANSHIP
B.COM. C-304

Course Objective: To introduce the concept of salesmanship and its importance in modern marketing.
UNIT I
Introduction to Salesmanship
Salesmanship- Meaning, Definition and Characteristics of Salesmanship, Scope Importance and limitations,
Advertising Vs Salesmanship, Selling Process.
(07 Lectures)
UNIT II
Types and Traits of Salesman
Types and Traits of salesman, Duties, Responsibilities and procedure for Recruitment and selection of
salesman
(06 Lectures)
UNIT III
Salesman Training & Remuneration
Salesman Training: Meaning, Importance, Methods of Training, Essentials of sound training programme,
Remuneration of salesman- Objectives and Methods of remuneration.
(07 Lectures)
UNIT IV
Sale Force Incentive
Sale Force Incentive- Types of Incentives, Needs. Financial and Non-financial Motivators.
(07 Lectures)

Suggested Readings:
RustomS.Davar Sorab and Davar Nusli : Salesmanship and Publicity
C.N.Sontaki, R G Deshpandey : Salesmanship and Advertisement
 B.COM. SEMESTER III
STATISTICAL METHODS
B.COM. C-305

Course objective: The course aims at introducing the fundamental knowledge of statistics.

UNIT I
Introduction to Statistics
Definition, importance and limitations of Statistics. Primary and secondary data, Census and sample
enquiry, Schedule and Questionnaire, Law of Statistical Regularity and Law of Inertia of Large Numbers.
( 07 Lectures)

UNIT II
Central Tendency & Dispersion
Central Tendency and Dispersion- Mean, Media, Mode, Geometric and Harmonic Mean and their relative
merits. Quartile Deviation, Mean, Standard Deviation, Coefficient of Variation, Lorenz Curve
( 07 Lectures)

UNIT III
Skewness
Coefficient of Skewness and types of skewness. Measurement of Skewness-Bowleys and Karl Pearson’s
Method. Standard and Probable error.

(08 Lectures)

UNIT IV
Regression Analysis
Regression Analysis- Simple Linear regression equations. Regression analysis in Business Forecasting

(07 Lectures)
Suggested Reading:
D.N. Elhance : Fundamental of statistics
S.P.Gupta : Statistical Analysis
Shukla and Sahai : Statistical Methods
Proxter and Cowden : Statistical Methods
 B.COM. SEMESTER III
INDIAN PUBLIC FINANCE
B.COM. C-306

Course Objective: To facilitate the students to understand the public finance in the context of the Indian
economy.

UNIT I
Financial Administration
Budget-Meaning, Elements, Objectives, Kinds, Canons, Characteristics of an ideal Public Budget, Principles
of Budgeting, structure of Budget, Preparation, Presentation and Passing of Budget(Budget Procedure),
agencies involved in administration of finance.
(07 Lectures)

UNIT II
Revenue & Expenditure
Trends in Revenue and Expenditure of Central Government, State Government. Finances of Local Bodies.
(07 Lectures)

UNIT III
Concepts of Deficit
Concepts of Deficit - Its meaning and kinds, Objectives of Deficit Finance. Fiscal Policy - Origin, meaning,
modern concept of Fiscal Policy (functional finance), Role of Fiscal Instruments in Developed Economics.
(06 Lectures)
UNIT IV
Federal Finance
Federal Finance- Principles of Federal Finance, Financial relationship between Central and State
Government, Finance Commission- Constitution of Finance Commission, functions, Role of Finance
Commisssion, Recommendations of 12th and 13th finance commissions.
(09 Lectures)
Suggested Readings:
J C Varshney : Public Finance
Dr. B.P. Tyagi : Public Finance
P K Bhargava : Financial Crises in India
H L Bhatia : Public Finance
D.N. Maithani : Principles of Public Finance and fiscal Policy
 B.COM IV SEMESTER
Paper Code Paper Name

Group I
401 COMMERCIAL LAW

402 EXPORT IMPORT PROCEDURE AND DOCUMENTATION

Group II
403 SECRETARIAL PRACTICE

404 FUNDAMENTALS OF ENTREPRENEURSHIP

Group III
405 INDIAN ECONOMIC STRUCTURE

406 MARKET PROMOTION TECHNIQUE

 B.COM. SEMESTER IV
COMMERCIAL LAW
B.COM C-401
Course objective: To appraise the student with the basic commercial law prevailing in the country.
UNIT 1
Law relating to agency:
Definition of Agent and principal, Types of Agent, Modes of creating an agency, Scope of Agents
Authority; Sub Agent and substituted agent, Duties and Rights of Agent and Principal , Personal liability of
an agent to third parties, irrevocable agency, termination of agency.
(08 Lectures)
UNIT II
Sale of Goods Act 1930:
Contract of sale of goods and its essentials, types of goods , difference between sale and agreement to sell,
conditions and warranties, doctrine of caveat emptor , transfer of title on sale, rules relating to delivery of
goods , unpaid seller, auction sale.
(08 Lectures)
UNIT III
Partnership Act 1932:
Rights and Duties of partners, formation of partnership, implied authority of partners , liability of partners to
third parties. Legal position of partners, Dissolution of firms.
(07 Lectures)
UNIT IV
Law of carriage of goods:
Carriage of goods by land-Meaning, classification of carriers, duties, rights and liabilities of common
carrier, private carrier versus common carrier.
Carriage of goods by sea-meaning, charter party, clauses of charter party, bill of lading, Bill of lading versus
charter party.
(07Lectures)
Suggested Readings:
M. C.Kuchhal : Business law
N. D.Kapoor : Business law
Porwal and Kumar : Business law
Avtaar Singh : Mertcantile law
S.K.Tutuja : Problems in Mercantile law
 B.COM. SEMESTER IV
EXPORT-IMPORT PROCEDURE AND DOCUMENTATION
B.COM C-402

Course Objective: To familiarize the students and understand the procedures of Export and Import.
UNIT I
Export Sales Contract
Nature, form of contract ,International contract terms ,general condition in export contracts, provisions for
settlement of disputes.
(07 Lectures)
UNIT II
Terms of payment
Factors, methods of receiving payment- payment in advance, documentary bills, documentary credit under
the letter of credit, open account with periodic settlement, shipment on consignment basis. Exchange
control, Export Credit Guarantee Corporation.
(08 Lectures)
UNIT III
Preparing for shipment
Packing of goods, liner shipping and tramp shipping service, chartering practices-voyage charter, time
charter, bare boat charter. Air freighting, quality inspection: ISO 9000
(08 Lectures)
UNIT IV
Procedure for claims
Procedure for claiming export incentives, duty drawback scheme, refund of central excise, duty exemption
scheme.
(07Lectures)
Suggested Readings:
C Ramagopal : Export Import Procedures, Documentation and Logistics
N Janardhan :Electronic Commerce, Indian Institute of Foreign Trade
Nabhi Publication : Nabhis exporter Manual and documentation
Ram Paras Central Excise Rules, : Export-what, where, How
Francis Cherunilam Export Import Policy :Business Environment
Ministry of Commerce, New Delhi
 B.COM. SEMESTER IV
SECRETARIAL PRACTICE
B.COM C-403

Course Objective: The Objective of this course is to induct the students with the knowledge of
secretarial practice in the organizations.
UNIT Ι
Company secretary:
Definition, appointment of CS, Rights, functions, duties and liabilities of CS. Qualifications for
appointment as secretary. General Legal Poistion, Dismissal of Secretary
(07 Lectures)
UNIT ΙΙ
Company meetings
Meaning, Types of General meetings, Annual general meeting, extra ordinary general meeting and class
meeting, Requisites of a valid meeting, Chairman of meeting, voting, proxy, agenda, resolutions and
adjournment. Quorum, Code of conduct of meeting, Drafting of minutes of meeting.
(08
Lectures)
UNIT ΙΙΙ
Board meetings-
Legal provisions, Majority powers and minority rights- principle of Majority rule, Prevention of Oppression
and Mismanagement. Organizing board meeting through video conferencing or audio visual means.
(07 Lectures)
UNIT ΙV
Transfer and transmission of shares
Procedure , Legal rules, Transfer v. Transmission. Blank Transfer and Forged Transfer. Depository System-
Concepts, features of depository System, advantages of Depository System. Dematerialization and
rematerlization of shares.
(08 Lectures)
Suggested Readings:
S.M.Shukla : Company Law and Secretarial Practice
N.D.Kapoor : Elements of Company Law
L.M.Porwal and Sanjeev Kumar : Company Law
Avtaarsingh : Company Law
M.C. Kuchhal : Secretarial Practice
O.P. Singh : Company Law and Secretarial Practice
 B.COM. SEMESTER IV
FUNDAMENTALS OF ENTREPRENEURSHIP
B.COM. C-404
Course Objective: The course aims at imparting and inculcating the students with an understanding of
entrepreneurial skills.
UNIT 1
Evolution, Definition, need , benefits and characteristics of Entrepreneurship, Entrepreneurship Process,
Approaches of Entrepreneurship, Nature and role of Entrepreneurship, Qualities and Profile of Entrepreneur,
Functions of Entrepreneur, Basic Causes of failure, types of Entrepreneur, Responsibilities of an
Entrepreneur.
(08 Lectures)
UNIT II
EDP Programmes:
Needs, Role, Phases, Institutional Efforts, Problems and Suggestion. Opportunities and Challenges,
Business ethics- nature, importance, Factors influencing business ethics.
(07 Lectures)
UNIT III
Environment of Entrepreneurship, Size of Business Unit, Optimum Size of Business Unit, Factors
determining the size of Business Unit, Location and Plant layout, Combination.
(08 Lectures)
UNIT IV
Project Management: Project Selection, Project Report, Project Appraisal, Project Monitoring and Control.
(07 Lectures)
Suggested Readings:
P. Chandra. : Project Management
M.B. Shukla :Entrepreneurial Development & Small Scale management
MadhurimaLal : Entrepreneurship
Vasant Desai : Entrepreneurship & Small Scale Entrepreneurial Development
Badi&Badi : Entrepreneurship
G.S Sudha : VyanvasayikUddyamitaKaVikas(Hindi)
 B.COM. SEMESTER IV
INDIAN ECONOMIC STRUCTURE
B.COM. C-405
Course Objective: The course aims at providing exposure to the population, Unemployment,
agriculture, small scale cottage industries in the Indian economy.
UNIT I
India as a developing economy
Chief characteristics, key problems of the economy Population: causes for growth of population, problem of
population on the growth factors and remedies. Unemployment: types of unemployment. Structural,
Disguised, Partial, problems of unemployment, causes and remedies, government policies –JRY, SJRY,
NREGA, Poverty: Concept , impact of Poverty, causes of Poverty.
(07 Lectures)
UNIT II
Agriculture Sector
Chief Characteristics, causes of backwardness and remedial measures in recent past – Green Revolution,
while revolution and Yellow revolution, new agriculture policy.
(08 Lectures)
UNIT III
Small and cottage Industries
Need, reasons for their slow process, comparison with large scale industries, Industrial finance and
Industrial sickness.
(08 Lectures)
UNIT IV
Monetary and Fiscal policy followed by government of India, New Economic Policy – LPG
(07 Lectures)
Suggested Readings:
Memoria and Jain : Indian Economy
A N Agarwal : Indian Economy
Dutta and Sundaram : Indian Economy
Dewett and Verma : Indian Economy
 B.COM. SEMESTER IV
MARKET PROMOTION TECHNIQUE
B.COM. C-406
Course objective: The course aims at developing ability to understand various market promotion
techniques in modern business environment.
UNIT I
Meaning, objective, method of marketing promotion, importance of sales promotion, limitation of sales
promotion, optimum promotion mix.
(07 Lectures)
UNIT II
Elements of advertising nature , scope and objectives of advertising , functions of advertising , methods of
advertisements , role and importance of advertisement , advertising vs publicity.
(07 Lectures)
UNIT III
Channel of distribution
Characteristics and factors determining choices of channel of distribution , Main channel of distribution ,
Role and importance of channel of distribution, services of whole seller and retailer
(07 Lectures)
UNIT IV
Formulation of sale policy, after sale services, personal selling public relation
(07 Lectures)

Suggested Readings:

SHH Khazmi&SatishK.Batra : Advertising and sale promotion

A Managerial Approach, DJ Mccathy : Basic Marketing
Philip Kotler : Marketing management
V S Ramaswami and Namakumari : Marketing Management
Saxena and Ranjan : Marketing Management
 B.Com Vth SEMESTER

Paper Code Paper Name

Group I
501 Income Tax : Assessment of Individual
502 Contemporary Auditing

Group II
503 Macro Economics
504 International Trade

Group III
505 Indian Financial System
506 Marketing Management
 B.COM. SEMESTER V
INCOME TAX: ASSESSMENT OF INDIVIDUAL
B.COM. C-501

Course Objective: The course aims at providing a conceptual of Income Tax Law and assessment of
individuals.
Unit-I
Basic Concepts-Assessment Year, Previous Year, Income, Agricultural Income, Person, Residential Status
and tax Liability, Ten Exempted incomes,Ten Deemed Income.
(07
Lectures)
Unit-II
Income from Salary:
Basic, Bonus, Commission, HRA, RFA, Perks: Car (for Personal and official use) Servants,
Gardner, watchmen and cook, Pension, Gratuity, Commuted Pension, Leave encashment House Property:
Rented Property, Self Occupied Property, Party Rented & Partly Self Occupied, GAV, Annual Value,
Deductions u/s 24 (i) and 24 (ii)
(06 Lectures)
Unit-III
Profits and Gains from Business and Profession
Capital Gains: Deduction u/s 54, 54B, 54EC, 54D, 54F, 54G, 54GA, 54GB,Income from Other Source
,Carry forward and Self-off of losses
(08 Lectures)
Unit-IV
Assessment of Individuals
Deduction u/s 80C, 80D, 80DD, 80DDB, 80E, 80G & 80 U. Computation of Total Income of Individuals.
(09 Lectures)

Suggested Readings:

H C Malhotra : Income Tax Law and Accounts

V K Singhania : Income tax
G K Ahuja :Income Tax Laws
B K Aggarwal :Income tax
 B.COM. SEMESTER V
CONTEMPORARY AUDITING
B.COM. C-502

Course Objective: The course aims at familiarization the students with the various principles of
Auditing.
UNIT-I
Auditing
Introduction, Meaning, Objective, Nature, Scope, Advantages and Limitations of Auditing, Types of Audit,
Preparatory Steps before Conducting an audit, Audit Programme, Procedure of Audit, Routine Checking,
Test Checking,
Internal Control
Characterstics, Divisions and Methods, Internal Check: Meaning, Features, Merits and Demerits.
(07 Lectures)
UNIT-II
Vouching
Meaning, Objective, Importance, Types of Vouchers, Vouching of Cash Receipts and Cash Payments,
Verification: Definition, Objectives, Vouching Vs Verification of Assets.
(08 Lectures)
UNIT-III
Copy Auditor
Qualifications and appointment of company auditor, power, duties and Liabilities Removal of Company
Auditor, Auditors Report-Characteristics and types of Audit reports.
(07 Lectures)
UNIT-IV
Special Audits
Audit of Education Institutions, Audit of Cooperative Society, Audit of Insurance Companies, Audit of
Banking Companies, Cost Audit, Cost Audit Vs Financial Audit, Tax Audit.
(08 Lectures)

Suggested Readings:
O P Gupta : Auditing
T R Sharma : Auditing
Gupta and Arora : Fundamentals of Auditing
Kamal Gupta : Contemporary Audit
R C Bhatia : Auditing
 B.COM. SEMESTER V
MACRO ECONOMICS
B.COM. C-503

Course Objective: To acquaint the students with the concepts of macro economics with special reference to
consumption, investment and employment.

Unit-I
Macro Economics:
Definition, Nature and scope of Macro Economics, Micro v/s Macro Economics, Circular flow of Income,
National Income: Concept Methods of Measurement – Expenditure method, Income method, Output
method, Difficulties in Measurement of national income.
(07 Lectures)
Unit-II
Consumption function, Investment function (Autonomous and Induced), theories based on consumption
function –Absolute, Relative, Life Cycle hypothesis and permanent hypothesis.
(07 Lectures)
Unit-III
Keynesian theory of Employment, Concept of Multiplier and accelerator, theory of Interest, IS and LM
curve. (07 Lectures)

Unit-IV
Theories of Population
Malthusian and Optimum Theory and their Relevance Under Contemporary Conditions, Theories of Trade
cycle: Concepts and Theories given by Hicks, Hawtrey and Keynes.
(07 Lectures)
Suggested Readings:
M L Jhingan :Macro Economics
M L Seth :Macro Economics
 B.COM. SEMESTER V
INTERNATIONAL TRADE
B.COM. C-504
Course Objective: To facilitate the student to learn the principles and practice of trade.

Unit-1
Concept of trade
Home Trade & International trade, Differences between domestic trade & International Trade,
Terms of trade-The concept to express terms of trade :Net barter ,gross barter ,income , single and double
Factorial, real cost and utility terms of trade, factors influencing terms of trade ,Gains from Trade –Meaning
& Nature of Gains from Trade ,factors Determining the gains from trade.
(08 Lectures)
Unit –II
Gains and Protection from Trade
Basis of trade –Adam Smith’s Theory of Absolute Advantages, Ricardo’s Theory of Comparitive Cost
theory, Haberler’s Opportunity Cost Theory, Free Trade vs. Protection free trade, Arguments for and
against free trade, Protection, Arguments for and against protection.
(07 Lectures)

Unit –III
STC, MMTC, and ECGC- origin and Objectives, functions.
(07 Lectures)
Unit IV
Composition of Trade of India –Main items of exports and imports, IMF- objectives, functions, India
and IMF
WTO-objectives and relations with India
(08 Lectures)
Suggested Readings:
M.L. Jhingan : Public Finance and International Trade
Mishra and Poori : International Trade and Marketing
Maithini : International Trade
Datt and Sunderam : International Trade
 B.COM. SEMESTER V
INDIAN FINANCIAL SYSTEM
B.COM. C – 505

Course Objective: To facilitate the student to learn the principles and practice for Indian financial
system.
Unit – I
Financial System
Definition, components, Regulators, Financial Institutions, Financial Markets, Financial Instruments and
Financial Services and functions
The Indian financial system
Evolution, structure and its relationship with economic development.
(07 lectures)
Unit – II
Financial Markets
Money Market: Its structure, characteristics, functions, Present Position of the Indian Money Market,
Instruments – Call money, notice money and term money, treasury bill, Commercial Papers, Commercial
bill, certificate of deposit.
Capital Market: Functions, Importance, Present Position of the Indian Capital Market, Instrument equity
shares, Pref. shares, warrants and debentures.
(08 lectures)
Unit – III
R.B.I.
Organisation, Objectives functions; RBI and agricultural finance, RBI and industrial finance, RBI and bill
market scheme, Present monetary policy of RBI.
Commercial Bank
Functions: banking and non-banking, Role of commercial bank in the development of Indian economy.
(08 lectures)
Unit – IV
Non-Banking Financial Institutions
Types and their role – (LIC, GIC, & UTI) Development Financial Institutions: Evolution and Role (SIDBI,
IFCI, EXIM, NABARD and ICICI)
(07 lectures)
Suggested Readings:
H. R. Machiraju: Indian Financial System
Bharti Pathak : Indian Financial System
Vasant Desai : Indian Financial System
ML JHINGAN :Money Banking International Trade and PF
 B.COM. SEMESTER V
MARKETING MANAGEMENT
B.COM. C-506
Courses Objective: The objective of this paper is to do develop marketing abilities of the student.

Unit-I
Marketing
Meaning, nature and scope of Marketing. Importance of marketing in modern business environment.
Marketing concepts- Production Concept, Product Concept, Selling Concept, Marketing Concept, Societal
Concept, Selling Vs Marketing ,
Marketing Mix-4p’s of Marketing
(07 Lectures)
Unit-II
Consumer Behavior
Meaning & significance, determinants, buying motives & its Classification, Stages in buying Decision
making process Market segmentation-Meaning, Benefits & its basis.
Market Research -Meaning and Importance
(07 Lectures)
Unit-III
Product Planning Product Life Cycle, New Product Development, Product Mix
Product Identification-Branding, Packaging & Labeling.
(07Lectures)
Unit-IV
Pricing
Meaning, nature, scope, and objectives of pricing. Factors affecting price of product/services. Methods of
pricing, Importance of pricing in modern marketing
(08 Lectures)
Suggested Readings:
Sontakki : Marketing management
Philip Kotler : Marketing Management
A Managerial Approach, DJ Mccathy : Basic Marketing
 B.Com VIth SEMESTER

Paper Code Paper Name

Group I
601 INCOME TAX: ASSESSMENT OF FIRMS & COMPANIES

602 INSURANCE

Group II
603 MANAGEMENT ACCOUNTING

604 PROJECT MANAGEMENT

Group III
605 ADVANCE BUSINESS STATISTICS

606 ECONOMICS OF DEVELOPMENT

 B.COM. SEMESTER VI
INCOME TAX : ASSESSMENTS OF FIRMS & COMPANIES
B.COM. C-601

Courses objective: The purpose of this course to understand assessment of firm and company under
Income Tax Act
Unit-I
Assessment of firm
Computation of book profit, Business Income, total Income of the firm .Allocation amongst Partners.
(08 Lectures)
Unit-II
Computation of Tax Liability of firm; Tax planning in respect of firm; individual Vs Firm , Firm Vs
Company.
(07 Lectures)
Unit-III
Computation of Tax Liability of Company under Statutory Provisions and MAT.
(07 Lectures)
Unit-IV
Filing of Returns in Respect of Companies. Mode of Filing Returns , Penalties and Prosecutions. Provision
in respect of set off and carry forward of losses.
(08 Lectures)

Suggested Readings :
Girish Ahuja : Income Tax
Singhania : Income Tax
S P Goyal : Income Tax
H C Mehrotra and S.C. Gupta : AykarVidhanEvamLekhe
 B.COM. SEMESTER VI
INSURANCE
B.COM. C-602

Course Objective: To acquaint the students with the basic principles of Insurance with special emphasis
on Life, Marine and Fire.

Unit-I
Insurance
Definitions, functions and importance of insurance, Role of Insurance in Economic Development Kinds of
Insurance, insurance and assurance, principles of insurance and insurance contracts, insurance and gambling,
double insurance, over-insurance, under-insurance and reinsurance.
(10 Lectures)

Unit-II
Life Insurance Contracts
Types of Life Insurance policies, Whole life, Endowment and Term policies, Nomination and assignment,
annuity, mortality table,Premium Computation, procedure for settlement of claims.
(08 Lectures)
Unit-III
Marine Insurance
Nature, Significance, Essentials, General principles of marine insurance contract, marine losses, types of
marine insurance policies. Calculation of marine insurance claims (theoretical aspects only)
(06 Lectures)
Unit-IV
Fire insurance
Basic principles of fire insurance contracts, types of fire insurance policies, policy conditions of fire
insurance. Computation of insurance claims under average clause.
(06Lectures)
Suggested Readings:
Arif Khan : Insurance Principles and Practice
M N Mishra : Insurance Principles and Practice
Kothari and Bahal : Insurance
Balchand Srivastava : BeemaKaTatva
Sharma and Jain : Principles of Insurance
 B.COM. SEMESTER VI
MANAGEMENT ACCOUNTING
B.COM. C-603
Course Objective: To acquaint the students with the basic principles of Management Accounting
Unit-I
Management Accounting
Introduction, Concept, Nature, Scope, its importance and limitations, Management Accounting and decision
making, Distinguishing features of Management accounting, cost accounting and financial accounting, Role
and responsibilities of Management accountant. Tool and techniques of Management accounting
( 06 Lectures)

Unit-II
Analysis and interpretation of Financial Statements
Analysis and interpretation of Financial Statements-Meaning , Objectives, procedure and types, its
significance and limitations, Comparative statements, Common size statements and ratio Analysis,
Techniques of analysis and interpretation of Financial statements
( 06 Lectures)

Unit-III
Marginal Costing
Marginal Costing- Meaning , concept and basic characteristics of marginal costing, its utility and limitations,
marginal costing vs. absorption costing –Theoretical aspect, Marginal approach to profit determination, cost
– volume- profit analysis (Practical Problems).
( 09 Lectures)

Unit-IV
Budgetary Control
Budgetary Control-Fixed and flexible budgeting, Standard costing and variance analysis, determination of
material cost variance (MCV), Zero based budgeting.
( 09 Lectures)
Suggested Readings
S P Gupta : Management Accounting
I M Pandey : Management Accounting
K L Gupta : Management Accounting
M L Agarwal : Cost Accounting
 B.COM. SEMESTER VI
PROJECT MANAGEMENT
B.COM. C-604

Course Objective: The objective of this paper is to introduce the students with the concepts, techniques
and management of projects.
Unit-I
Basic Concept
Concept of a Project, Categories of projects, Project Development Cycle. The concept of project
management, Tools and techniques of project management (Definition)- LOB, Gantt Chart, WBS.
(07Lectures)
Unit-II
Project formulation; Project Identification and Preparation, Market and Demand Estimate, Market Survey,
Demand Forecasting, Cost of Projects, Means of Financing, Estimate of Cost.
(08Lectures)
Unit-III
Process of Project appraisal, technical, economical, financial, legal and social appraisal of the industries
projects- UNIDO Approach, LM Approach.
(07 Lectures)
Unit-IV
Implementation, monitoring and control of projects, Project scheduling, Networking techniques – PERT,
CPM, PERT v/s CPM. Monitoring and post implementation, evaluation of the Projects
(08 Lectures)
Suggested Readings:

Prasanna Chandra : Projects

P.K.Matto : Project Formulation in Developing Countries
Chitale : Project Viability in Inflationary Condition
M Mojsin : Project Planning and Control
 B.COM. SEMESTER VI
ADVANCE BUSINESS STATISTICS
B.COM. C-605
Course Objective: The objective of this paper is to impart the conceptual understanding of the advanced
statistical techniques among the students.

Unit-I
Role of Statistics in Business, Agencies Involved in Collection of Statistics in India-CSO, NSSO,
Agricultural Statistical in India, population statistics in India, population census, problem of Indian statistics.

(06 Lectures)
Unit-II
Vital statistics
Death rate, birth rate, fertility rate & re-productivity rate
Index number
Fixed base and chain base index, conversion on fixed base into chain base & vice versa, Splicing of index
number
consumer price index: Laspyre’s index Parche’s index & Fisher’s idle index, time reversal & Factor
reversal test & circular test.
(10 Lectures)
Unit-III
Analysis of Time Series
Methods of moving averages, methods of Least square of second orders, short term oscillations-seasonal
indices..
(07 Lectures)

Unit-IV
Statistics of Quality Control
Quality Control of Attributes, Variable Lorenz Curve, Philip Curve, Business Forecasting-Importance and
Methods
(07 Lectures)

Suggested Readings:
D N Elhance : Fundamentals of Statistics
S P Gupta : Statistical Methods
C B Gupta : Statistics
Shukla &Sahay : SankhyakiKeSiddhaant
 B.COM. SEMESTER VI
ECONOMICS OF DEVELOPMENT
B.COM. C-606

Course objective: To update the students with latest developments in the subject.

Unit-I
Economic Development
Concepts & measurement. Economic Development Vs Economic growth, Human
Development Indices: Physical Quality of life index & Human Development Index
Sustained Economic Development
Meaning, objectives, Environmental problems and causes of Environmental degradation, policies for
sustainable development.
(06 Lectures)
Unit-II
Characteristics of an underdeveloped economy
Characteristics of an underdeveloped economy, Obstacles to development, Economic development and
Inequality of Income: Kuznet's hypothesis, causes of increase in Inequality with development and measures
to reduce Inequality of income. Sustainable Development goals.
(08 Lectures)
Unit- III
Marx’s stages of Economic growth, Rostow’s stages of Economic growth, Marx Vs. Rostow’s view-
Doctrine of balanced growth Rosenstein - Rodan's view and Nurske's view & unbalanced growth,
Hirshman's view . Dualism: social & Technological dualism.
(08 Lectures)
Unit-IV
Measures of economic development
Commercial, Monetary & Fiscal Policy, Foreign capital & aid, Private foreign investment.
(08 Lectures)
Suggested Readings:
H.L. Ahuja : Economic development & Planning
RudraDutt and Sundram : Indian Economy
M.L. Jhingan : Development & Planning