Bachelor of Commerce(Hons.) &Master of CommerceIGNTU Syllabus (CBCS Pattern) B. Com (Hons.). &...

IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce

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(W.e.f. 2018 – 19) [CBCS]

Department of Commerce

Indira Gandhi National Tribal University, Amarkantak,(MP)

SYLLABUS

Bachelor of Commerce (Hons.)


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B. Com (Hons.) (Course Structure)

“Teachers who inspire know that teaching is like

cultivating a garden and those who would have nothing

to do with thorns must never attempt to gather flowers.”


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LEARNING OBJECTIVES

B. Com (Hons.)

KNOWLEDGE

COMPREHENSION

B.Com. (1st

Year)KNOWLEDGE

COMPREHENSION

APPLICATION

ANALYSIS

B.Com. (2nd

Year)KNOWLEDGE

COMPREHENSION

APPLICATION

ANALYSIS

SYNTHESIS

EVALUATION

B.Com. (3rd

Year)


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The following table shows the learning objectives and the verbs that appear in the syllabus:

Learning objectives Verbs used Definition

KNOWLEDGE What you are expected to know

List Make a list of

State Express, fully or clearly, the details/facts of

Define Give the exact meaning of

COMPREHENSION What you are expected to understand

Describe Communicate the key features of

Distinguish Highlight the differences between

Explain Make clear or intelligible/ state the meaning or

purpose of

Identity Recognize, establish or select after

consideration

Illustrate Use an example to describe or explain

something

APPLICATION How you are expected to apply your

knowledge

Apply Put to practical use

Calculate Ascertain or reckon mathematically

Demonstrate Prove with certainty or exhibit by practical

means

Prepare Make or get ready for use

Reconcile Make or prove consistent/ compatible

Solve Find an answer to

Tabulate Arrange in a table

ANALYSIS How you are expected to analyse the detail

of what you have learned

Analyse Examine in detail the structure of

Categorise Place into a defined class or division

Compare and

contrast

Show the similarities and/or differences

between

Construct Build up or compile

Prioritise Place in order of priority or sequence for action

Produce Create or bring into existence

SYNTHESIS How you are expected to utilize the

information gathered to reach an optimum

conclusion by a process of reasoning

Discuss Examine in detail by argument

Interpret Translate into intelligible or familiar terms

Decide To solve or conclude

EVALUATION How you are expected to use your learning

to evaluate, make decisions or

recommendations

Advise Counsel, inform or notify

Evaluate Appraise or asses the value of

Recommend Propose a course of action


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INDIRA GANDHI NATIONAL TRIBAL UNIVERSITY, AMARKANTAK, MP

DEPARTMENT OF COMMERCE

Bachelor of Commerce (Hons.)

(CBCS PATTERN)(With effect from 2018-19)

The Course of Study and the Scheme of Examinations:

Year /

Semester Subject Paper Title of the Paper

Ins.

Hrs./

Week

Credit Exam

Hrs.

Max. Marks

IA

Un

i.

Ex

a

m.

To

ta l

I Year

I

Semester

AECC-1 BCH-1.1 Business Communication /English* 4 4 3 40 60 100

CC C-1 BCH-1.2 Principles and Practices of

Management 6 6 3 40 60 100

CC C-2 BCH-1.3 Financial Accounting 6 6 3 40 60 100

GE-1 BCH-1.4 Business Economics 6 6 3 40 60 100

TOTAL 22 160 240 400

I Year

II

Semester

AECC-2 BCH-2.1 Business Environment / EVS* 4 4 3 40 60 100

CC C-3 BCH-2.2 Advance Financial Accounting 6 6 3 40 60 100

CC C-4 BCH-2.3 Business Mathematics 6 6 3 40 60 100

GE-2 BCH-2.4 Tribal Economics 6 6 3 40 60 100

TOTAL 22 160 240 400

II Year

III

Semester

SECC-1 BCH-3.1 E-Commerce 4 4 3 40 60 100

CC C-5 BCH-3.2 Cost Accounting 6 6 3 40 60 100

CC C-6 BCH-3.3 Corporate Accounting 6 6 3 40 60 100

CC C-7 BCH-3.4 Auditing 6 6 3 40 60 100

GE-3 BCH-3.5 Computer Applications in Business 6 6 3 40 60 100

TOTAL 28 200 300 500

II Year

IV

Semester

SECC-2 BCH-4.1 Tribal Entrepreneurship 4 4 3 40 60 100

CC C-8 BCH-4.2 Business Statistics 6 6 3 40 60 100

CC C-9 BCH-4.3 Business Law 6 6 3 40 60 100

CC C-10 BCH-4.4 Income tax 6 6 3 40 60 100

GE-4 BCH-4.5 Indian Economy 6 6 3 40 60 100

TOTAL 28 200 300 500

III Year

V

Semester

CC C-11 BCH-5.1 Management Accounting 6 6 3 40 60 100

CC C-12 BCH-5.2 Advance Business Statistics 6 6 3 40 60 100

Elective(FIN) BCH-5.3 Financial Management 4 4 3 40 60 100

Elective(MKT) BCH-5.4 Principles and Practices of

Marketing 4 4 3 40 60 100

Elective (HRM) BCH-5.5 Human Resource Management 4 4 3 40 60 100

CC C-13 BCH-5.6 Industrial Tour / Dissertation (Viva-

Voce) - 4 - - 100 100

TOTAL 24 200 400 600

III Year

VI

Semester

CC C-14 BCH-6.1 Company Law 6 6 3 40 60 100

CC C-15 BCH-6.2 Goods and Services Tax 6 6 3 40 60 100

Elective (FIN) BCH-6.3 Financial Services 4 4 3 40 60 100

Elective (MKT) BCH-6.4 Consumer Behavior and Marketing

Research 4 4 3 40 60 100

Elective (HRM) BCH-6.5 Personality Development 4 4 3 40 60 100

CC C-16 BCH-6.6 Project Work / Viva Voce - 4 - - 100 100

TOTAL 24 200 400 600

Meaning of Abbreviation: AECC – Ability Enhancement Compulsory Course.

CC C – Core Course C.

GE – Generic Elective.

SECC – Skill Enhancement Compulsory Course.

FIN = Finance, MKT= Marketing, HRM = Human Resource Management. IA – Internal Assessment.

Uni. Exam. – University Examination / External Valuation. Note: Students have to select any two specilization from Finance (FIN), Marketing (MKT), Human

Resourse Management (HRM).

* -Syllabus as per prescribed by the concerned department.


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B. Com (Hons.)

(Syllabus)


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B. Com (Hons.) – I Semester

Ability Enhancement Compulsory Course (AECC) – BCH- 1.1: BUSINESS COMMUNICATION

Course Objectives: To have an understanding of ethical issues in business and equip students effectively to acquire

skills in reading, writing, comprehension and communication, as also to use electronic media for business

communication.

Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and

Field Work.

Teaching Hours per Week: 4 Examination Duration: 3 hours

Maximum Marks: 100

Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60

* Course Inputs *

Unit – I Introduction: Meaning, Communication Process, Barriers to Communication; Types of

communication: Formal and Informal, Verbal and Non-Verbal, Confidence Building, Soft skills;

Body language.

Lab Exercise: Mock Interviews.

Unit – II Communication Elements: Communication Channels, Personality: Meaning, Types, Barriers, Job

Suitability, Personality Traits; Listening: Meaning, Types, Barriers; Learning: Meaning, Types,

Barriers; Leadership: Meaning, Types, Barriers.

Lab Exercise: Management Game on Communication Distortion.

Unit – III Individual and Group Communication : Presentation: Meaning, Importance, Characteristics,

Presentation Plan, Presenting oneself, Presentation skills - conducting meeting, press conference;

Interview: Meaning, Requisites for Online Interviews and Requisites for Offline Interviews.

Lab Exercise: Group Discussion and Public Speech.

Unit – IV Office Communication: Memos, Circulars, Office Notes, Representation to Boss, Communication

with Branch Offices, Agenda, Notice, Minutes, Press releases; Intelligence : Intelligence Quotient

(IQ), Emotional Quotient (EQ), Spiritual Quotient (SQ).

Lab Exercise: Drafting Office Orders.

Unit – V Modern Technologies of Business Communication:

E-Correspondence: Meaning, Types, Business Suitability, Electronic - Mail, Internet, Intranet, Fax,

Video Conferencing, FM – Radio Usage, Social Media Usage.

Lab Exercise: Drafting Fax Messages.

Reference / Text –Books / Suggested Readings:

1. Business Communication – Varinder Kumar- Kalyani Publication Ludhiyana

2. Bovee, Thill, Schatzman 7th Edition pearson publication, New Delhi.

3. Shirley Taylor Communication for business pearson publication, New Delhi.

4. M.K. Sehgal& V. Khetrapal - Business Communication, Excel Books.

5. Rajendra Pal - Business Communication Sultanchand& Sons Publication, New Delhi.

6. Lesikar, R.V. &Flatley, M.E. Kathryn Rentz; Business Communication Making Connections in Digital World,

11thEdition McGraw Hill Education.


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CORE COURSE - BCH – 2.1: PRINCIPLES AND PRACTICES OF MANAGEMENT

Course Objectives: The objective of this paper is to familiarize the student with basic management concepts and

behavioral processes in the organization. The course will be an introduction to the way in which a firm can develop its

managerial thinking, mission and strategy.


Field Work.

Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours

Maximum Marks: 100


* Course Inputs *

Unit – I Management: Importance - Definition - Nature and Scope of Management process - Role and

Functions of a Manager - Levels of Management - Development of Scientific Management and

other Schools of thought and approaches.

Unit – II Planning: Nature, Significance, Types, and Steps in Planning, Objectives, Policies - Procedures and

Methods; Decision-making - Process of Decision-making, Types of Decision.

Unit – III Organizing Concept, nature, process, and significance; Authority and responsibility relationships;

Centralization and decentralization; Departmentation: Types of Organizational structures.

Unit – IV Leadership: Meaning, characteristics, style of leadership, theories of leadership. Direction and

Coordination: Definition, Meaning, characteristics, importance, types and process.

Unit – V Control: Meaning, concept, scope, importance, types and process; Tools & Techniques of control.


1. Drucker Peter F: Management Challenges for the 21st Century: Butterworth Heinemann. Oxford.

2. G. S. Sudha, Vipat, Dhande. Principle of Management. RBD Publication, Jaipur

3. Weihrich and Koontz, et al: Essentials of management: Tata McGraw Hill, New Delhi.

4. Fred Luthans: Organizational Behavior: McGraw Hill, New York.

5. Louis A.Allen: Management and Organization: McGraw Hill, Tokyo.


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CORE COURSE – BCH – 1.3: FINANCIAL ACCOUNTING

Course Objectives: To gain comprehensive understanding of all aspects relating to financial statements, principles,

procedures of accounting and their application to different practical situations.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Accounting Process –Theoretical Framework (meaning, scope and usefulness of Accounting; Generally

Accepted Accounting Principles, Concepts and Conventions); Accounting Equation, International

Accounting principles and standards; Matching of Indian Accounting Standards (AS) with IFRS.

Capital and Revenue transactions- capital and revenue expenditures, capital and revenue receipts.

Unit – II Double entry system – Documents & Books of Accounts : Invoice, Vouchers, Debit & Credit Notes,

Books of prime entry, Subsidiary Books; Recording of Cash and Bank transactions; Preparation of Ledger

Accounts; Preparation of Trial Balance- interpretation and usefulness.

Unit – III Rectification of Errors & Reconciliation Statements – Rectification of Errors; Opening entries, Transfer

entries, Adjustment entries, Closing entries. Bank Reconciliation Statement.

Depreciation – Concept of Depreciation, Accounting for Depreciation (As per Accounting Standard – 6),

a Detailed and Critical Evaluation of the Different Methods of Charging Depreciation (Straight line

method; Reducing Balance Method; Machine Hour Method; Kilometer Run Method; Production Units

Method; Depletion Method; Double Rate of Depreciation Method; Sum of Years of Digits Method;

Inventory System of Depreciation; Annuity Method; Sinking Fund Method and Insurance Policy Method).

Amortization and Impairment of Assets (AS – 28).

Unit – IV Preparation of Final Accounts Of a Profit making concern with Adjustments (for sole proprietorship

concern only): Preparation of Manufacturing Account, Trading Account, Profit & Loss Account and

Balance Sheet.

Unit – V Accounting for Special Transactions – Consignment Accounting, Joint Venture.


1. M. C. Shukla, T. S. Grewal & S. C. Gupta Advanced Accounts Vol. I, S. Chand & Company Ltd., Ram Nagar,

New Delhi-55.

2. Dr. R. C. Gupta, Dr. P. K. Sanse. Financial Accounting. RBD Publication, Jaipur.

3. R. L. Gupta & V. K. Gupta Financial Accounting, Sultan Chand & Sons, New Delhi - 2.

4. J. R. Monga Financial Accounting – Concepts & Applications; Mayoor Paperbacks, A-95, Sector 5, Noida (U.P.)

5. S. N. Maheshwari& S.K. Maheshwari Advanced Accounting, Volume I; Vikas Publishing House (Pvt.) Ltd.,

Jangpura, New Delhi-14.


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GENERIC ELECTIVE-1 –BCH-1.4: BUSINESS ECONOMICS

Course Objectives: To explore the students with the basic principles of economics that helps them in making logical

decisions.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Business Economics: Meaning, Nature, Business Economics and Economics, Business

Economics and Managerial Economics, Kinds of Business Decision, Role of Business Economics in

Business Decision Making, Methodology of Business Economics, Business Cycle

Unit – II Demand - Supply Analysis: Utility Analysis: Ordinal and Cardinal Utility; Law of Equi - Marginal

Utility; Consumer Surplus; Demand Analysis: Law of Demand, Elasticity of Demand, Demand

Forecasting; Supply Analysis: Law of Supply, Elasticity of Supply.

Unit – III PCR Analysis (Production - Cost - Revenue Analysis): Production Analysis: Meaning, Factors of

Production, Methods of Production, Production Function in Short Run(Laws of Returns), Production

Function in Long Run(Returns to Scale), Cost Analysis: Cost Function, Short Run Cost and Output, long

Run Cost and Output; Revenue Analysis: Meaning, Types, Relationship between Total Revenue, Average

Revenue and Marginal Revenue, Revenue Output Relationship

Unit – IV Market Analysis: Consumer Equilibrium, Equilibrium of Firm, Time Element in Pricing, Pricing

strategies: Pricing Strategies in Perfect Competition, Monopoly, Discriminating Monopoly, Imperfect

Competition (Monopolistic Competition)

Unit – V Factor Pricing: Meaning, Applications, Marginal Productivity Theory, Rent: Modern Theory of Rent, Wages:

Modern Theory of Wages, Interest: Modern Theory of Interest, Profit: Dynamic Theory of Profit.


1. Koustsoyianni ; A Modern Micro Economics : Macmillan New Delhi.

2. H.L. Bhatia Micro Economic Theory; Modern Publisher, Gulab Bhawan, 6, Bahadurshah Zafar Marg, New Delhi.

3. M.L. Jhingan Micro Economic Theory; Konark Publishers Pvt. Ltd., A-149, Vikas Marg, Shakarpur, New Delhi-110

092.

4. S.K. Agarwala Economic System and Micro Economic Theory; Galgotia Publishing Company, 6A/4, WEA, Karol

Bagh, New Delhi.

5. D.D. Chaturvedi Macro Economic - Analysis and Policy; Galgotia Publishing Company, 6A/4, WEA, Karol Bagh,

New Delhi.

6. D.M. Mithani Macro Economics; Himalaya Publishing House.


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B. Com (Hons.) – II Semester

Ability-Enhancement Compulsory Course (AECC) – BCH- 2.1: BUSINESS ENVIRONMENT

Course Objectives: This course aims to help students to understand the concepts, components, and importance

policy framework of business environment and to operate in an increasingly global business scenario.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Meaning, Economic Trends (overview): Income; Savings and investment; Industry;

Trade and balance of payments, Money; Finance; Prices.

Unit – II Problems of Growth: Unemployment; Poverty; Regional imbalances; Social injustice; Inflation;

Parallel economy; Industrial sickness.

Unit – III Role of Government: Monetary and fiscal policy; Industrial policy; Industrial licensing,

Privatization; Devaluation; Export-Import policy; Regulation of foreign investment.

Unit – IV Economic Planning in India: Meaning and function; NITI Aayog; Objectives and Opportunities;

Aims; Structure and Composition of NITI Aayog; Difference between NITI Aayog and Planning

Commission; Criticism.

Unit – V Consumer Rights and Consumerism: Role of Consumer Groups with special reference to India;

Consumer Protection Act, 1986 with latest amendments. Salient Features of FEMA, Competition

Act. Foreign trade policy 2004-09 and 2009-14; Exim Policy during the post reforms in India.


1. Sundaram, A.K. & Black, J.S., “The International Business Environment”; Prentice Hall of India,

New Delhi.

2. Hedge I, “Environmental Economics”, MacMillan, Hampshire.

3. Datt R, “Economic Reforms in India - A Critique”; (1997), S.Chand, New Delhi. 4. Apte, P.G., Multinational Financial Management, New Delhi, Tata McGraw Hill, 1998.

5. Andley K.K.: Foreign Exchange Trade and Foreign Exchanges.

6. Peng and Srivastav, Global Business, Cengage Learning

7. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern Global Economy.

London: Roultedge.


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CORE COURSE –BCH- 2.2: ADVANCE FINANCIAL ACCOUNTING

Course Objectives: To gain comprehensive understanding of all aspects relating to financial statements, principles,

procedures of accounting and their application to different practical situations.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Royalty accounts.

Accounting for Non–Profit Organization: Preparation of Receipts and Payments Account; Preparation

of Income and Expenditure Account Preparation of Balance Sheet.

Farm Accounting: Meaning, Objectives, Features of Farm Transactions and Final Accounts.

Unit – II Accounting for Branches including Foreign Branches (AS – 11): Debtors system, Stock & Debtors

system, Preparation of General Profit & Loss Account and Balance Sheet in the books of Head office;

Incorporation of Branch’s Trial Balance.

Departmental Accounting: Trading Account; Profit & Loss Account; Calculation of net profit of various

departments and allocation of expenses on the basis of suitable base, treatment of shortages and treatment

of unrealized profit.

Unit – III Partnership Accounts: Essentials of Partnership, Partnership deed, Fixed and fluctuating capital account,

Past adjustments and guarantee, profit & loss appropriation account, final accounts of Partnership firms.

Unit – IV Partnership Accounts: Accounting for admission, retirement and death of Partners along with valuation

and treatment of goodwill (AS – 10), Treatment of Joint Life Policy.

Unit – V Advanced Issues in Partnership Accounts: Dissolution of firm (with insolvency) Rule of Garner v/s

Murrey, including piece meal distribution.


1. Advances Accounting – Dr. Shukla & Dr Gerewal

2. JagdishPrakash: Advanced Accountancy; PPB, Allahabad (Hindi & English).

3. Ramendu Roy: Accounting Principles and Practice; PPB, Allahabad (Hindi & English).

4. Jain &Narang: Advanced Accountancy; Kalyani Publishers, Ludhiana.

5. Maheshwari&Maheshwari: Advanced Accountancy; Vikas Publishing House, New Delhi.

6. R. K. Singh, P. Saxena& A. Agrawal: Advanced Accountancy, SPB, Allahabad (Hindi & English).


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CORE COURSE –BCH- 2.3: BUSINESS MATHEMATICS

Course Objectives: To enable the students to understand knowledge of Mathematics and apply the mathematical

techniques to practical business and economic situations.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Ratio& Proportion- Gaining and Sacrificing Ratio, Proportion, Percentage, Commission, Discount and

Brokerage.

Unit – II Simultaneous Equations- Meaning, Characteristic, Types And Calculation, Preparation of Invoice.

Unit – III Elementary Matrices- Definition, Types and Calculations of Matrices and Applications of matrices to

solution of simple business and economic problems.

Unit – IV Logarithms and Antilogarithms- Principles and Calculations, Introductions of Calculus, Methods of

Differentiation, Partial Derivatives.

Unit – V Simple & Compound interest – Different types of interest rates; Concept of Present value and amount of

sum; Types of annuities; Present value and amount of an annuity.


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. Outlines Series. McGraw Hill

Publishing Co.

3. D. N. Purohit, SK Pandey, SS Bhadouria, V Jain, Business Mathematics, RBD Publications, New Delhi.

4. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.

Dowling, E.T. Mathematics for Economics, Schaum. Outlines Series. McGraw Hill Publishing Co.


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GENERIC ELECTIVE –BCH- 2.4: Tribal Economics

Course Objectives: To gain comprehensive understanding of all aspects relating to Tribal Economics.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Meaning of Tribe; Classification of Tribal People; Characteristic of Tribal People:

Indigenous Attributes, Specialized Living, Hesitation Towards Outside World, Exploration Resistance,

Indifferent Attitude Towards Human, Animal and Nature, Affection Towards Jaal-Jungle-Zameen (Water-

Forest-Land)

Unit – II Dimensions of Tribal Economics: Food Gathering, Hunting, Agriculture, Animal Husbandry, Fisheries,

Sculpture Making, Industrial Labour, Recent Trends : Education and Unorganized Business

Unit – III Problems of Tribal Life: Extreme Poverty, Severe Unemployment, High Indebtedness, Land Alienation,

Poor Health and Sanitation Conditions, Drinking, Housing, Education, Communication, Lack of

Infrastructural Facilities; Lack of Professionalism

Unit – IV Tribal Markets: Meaning, Features, Types of Tribal Market: Haats; Weekly Market, Fortnightly Market,

Monthly Market, Occasional Markets, Cold Storage, Warehouses, Unorganized Permanent Markets;

Organizations Working For Tribal Development: Tribal Cooperative Marketing Development Federation

(TRIFED); National Schedule Caste and Schedule Tribe Finance and Development Corporation (NSTFDC)

Unit – V Forest Right Act (2006) &Economic Activities of Tribes: Forest Right Act and its importance, Minor

Forest Produce Based Business : Tendu Leave Collection, Mahua Collection, Honey Selling, Timber

Produce, Agricultural Instruments Making, Weaving, Dairy Products, Fishing, Sculpture Selling,

Medicinal Plant Produce ; Government Policies Towards Tribal Development.


1. Anthropological Documents.

2. Plan Documents.

3. Tribal Reports.

4. Human Development Reports.

5. http://trifed.in/trifed/(S(y0gincygygqygwf12jykkdbb))/default.aspx

http://trifed.in/trifed/(S(y0gincygygqygwf12jykkdbb))/default.aspx


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B. Com (Hons.) – III Semester

SKILL ENHANCEMENT COMPULSAORY COURSE –BCH- 3.1: E - COMMERCE

Course Objectives: A student should become familiar with mechanism for conducting business transactions through

electronic means.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction of E – Commerce: Meaning of Electronic Commerce; Nature and Scope of E Commerce; E

- Business Vs Traditional Business; Web Browser; Organization of E - Business; E – Commerce

Intermediaries ; Forms of E – Business; Virtual Firms; E – Marketing; E – Advertising.

Unit – II Network Infrastructure for E – Commerce: Communication Network of E –Commerce; Electronic Data

Interchange (EDI); LAN – WAN – VAN; Internet Network Architecture (INA); Internet Protocol (IP);

Transmission Control Protocol (TCP); Packet Switching; Internet and Intranet

Unit – III Electronic Trading System: Meaning of Electronic Trading; E – Business Models: B2B, B2C, C2C,

B2G, G2H and G2C, Supply Chain Management in E – Commerce; Customer Relationship Management

in E – Business (E - CRM).

Unit – IV Electronic Payment System and E – Banking: Cyber cash; Smart Cards; E – Banking; Electronic Fund

Transfer System; NEFT and RTGS; Internet Payment Models; Debit Card Transactions; Credit Card

Transactions

Unit – V E - Security and Legal Issues: E – Security: Policy, Transaction Security; Cryptology; Security Protocols

for Web Commerce; Digital Signature: Meaning of Digital Signature; Issue of Digital Signatures; Creation

of Digital Signature; Public key; Private Key; Features of Digital Signature; Applications of Digital

Signature


1. Frontiers of electronic commerce – Kalakota, Whinston, Pearson.

2. E-Commerce, S.Jaiswal – Galgotia.

3. Gary Schneider, Electronic Commerce, Thomson Publishing.

4. Pandey, Srivastava and Shukla, E-Commerce and its Application, S. Chand.

5. P.T. Joseph, Electronic Commerce – An Indian Perspective, P.H.I.


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CORE COURSE –BCH-3.2: COST ACCOUNTING

Course Objectives: To provide an in depth study of the Generally Accepted Cost Accounting Principles and

Techniques for identification, analysis and classification of cost components to facilitate managerial decision making.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Cost Accounting An Overview:

Concept of cost accounting. Nature, scope, Objectives and functions of cost accounting. Advantages and

limitations of cost accounting, methods and techniques of cost accounting.

Element and classification of cost.

Unit – II Material: Centralized purchasing, Decentralized purchasing, Purchase procedure. Stores department,

classification and codification, Bin Card, Requisition note, Material returned note, Material transfer note,

Methods of pricing of Material issued: Cost price methods, Average cost price methods and Notional

price method. Need, responsibility, methods of inventory control: ABC Analysis and EOQ concept,

perpetual inventory system, periodic stock taking system.

Unit – III Labour Cost Control and Overheads: Labour cost management, Methods of remuneration, Labour

turnover, Labour cost control. Classification of overheads, Codification of overheads, Sources of

collection of overheads, Departmentalization of overheads, Allocation, Apportionment and Absorption of

overheads.

Unit – IV Cost System:

Preparation of cost sheet, Statement of cost, Tender price or Quotation price.

Unit – V Process costing- meaning, Accounting procedure of costing, Wastage, Scrap, Defectives and spoilage,

treatment of normal, abnormal losses and Abnormal gain. Inter process profit.

Operating Costing:

Concept and Objectives of operating cost, Transport cost, Transport services, Power house costing, hotel

costing,.


1. Dr. B. K. Mehta: Cost Accounting-Sahitya Bhawan Publication

2. Arora M.N: Cost Accounting-Principles and practice: Vikas New Delhi.

3. Jain S.P. and Narang K.L. Cost Accounting: Kalyani New Delhi.

4. Anthony Robert, Reece,et al : Principles of Management Accounting Richard D.IrwinInc,Illionis.

5. Homgren, Charles, Foster and Datar: Cost accounting-A Managerial Emphasis; Prentice-Hall of India, New

Delhi.

6. Khan M.Y. and Jain P.K: Management Accounting: Tata McGraw Hill.


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CORE COURSE –BCH-3.3: CORPORATE ACCOUNTING

Course Objectives: To acquire knowledge and understanding of the concepts, principles and practices of company

accounts and auditing in accordance with statutory requirements.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Accounting for Shares : Issue of Equity shares – IPO (Initial Public Offer), FPO (Follow on Public

Offer), Right Shares, Bonus Shares, Sweat Equity Shares, Shares issued otherwise than for cash; Forfeiture

of Shares, Reissue of Forfeited Shares; Buy Back of Equity Shares; Issue and Redemption of Preference

Shares, Employees Stock Option Plan (ESOP), Employees Stock Option Scheme (ESOS)

Unit – II Debentures: Meaning and Types of Debentures; Issue of Debentures; Different Conditions of Issuing

Debentures; Redemption of Debenture – Sinking Fund and Insurance Policy, Annual Drawings, Purchase

in Open Market, Conversion, Option of The Company. Journal Entries, Practical Problems.

Unit – III Corporate Restructuring: Concept and Accounting Treatment as per AS. Accounting for Amalgamation

[AS -14] – Methods of Amalgamations Accounting. The Pooling of Interests Method. The Purchase

Method. Consideration. Treatment of Reserves, Goodwill, Problems for business acquisition,

Reconstruction (excluding problems of amalgamation of inter- company holding); Accounting in the books

of Transferor and Transferee.

Unit – IV Profits and Losses prior to Incorporation.

Consolidation of Accounts: Holding and Subsidiary Companies – Its rational legal definition, Advantages

and disadvantages, Accounting Treatment, Disclosures and Consolidation of Accounts.

Unit – V Final Accounts of Companies: Conceptual Framework, Preparation and Presentation of Financial

Statements, Schedule VI (Revised), Interpretation and Scrutiny of Balance sheet; Preoperative and

Preliminary Expenses. Preparation of Final Accounts under Company Law.


1. V. M. Baijal& D. K. Kulshrestra: Institutional Accounting; PPB, Allahabad.

2. Ramendu Roy &Tanushree Roy: Corporate Accounting; PPB, Allahabad.

3. S. P. Jain & K. L. Narang: Advanced Accountancy – Vol-II; Kalyani Publishers, Ludhiana.

4. S. N. Maheshwari& S. K. Meheshwari: Advanced Acountancy – Vol- II: Vikas Publication House, New

Delhi.

5. S.M. Shukla: Corporate Accounting, SahityaBhawan Publications, Agra.


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CORE COURSE –BCH-3.4: AUDITING

Course Objectives: To understand objective and concepts of auditing and gain working knowledge of generally

accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements

and solving simple case-studies.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Auditing: Meaning, Objects, Fraud, errors: Book-keeping, Accounting and Auditing; Classification of

audits; Planning and procedure of audit; Audit Programs; Auditor's working papers, Test checking;

Routine checking.

Internal control: meaning, objective and evaluation of internal control; internal check and internal audit;

Internal control regarding sales, purchases, assets, liabilities and salaries and wages; vouching.

Unit – II Verification and valuation of assets and liabilities: Meaning, Objective and principles of verification

and valuation, general considerations for valuation of Assets, Guidelines on verification of Assets issued

by Institute of Chartered Accountants of India (ICAI). Verification and valuations of various Assets and

Liabilities.

Unit – III Audit of joint stock companies: Appointment, removal and remuneration of company auditor; Audit of

share capital, debentures and managerial remuneration, Audit for the purpose of Statutory Report and

Prospectus; Audit of Government Companies with reference to Section 619 to the companies Act, 1956.

Divisible profits including audit of Reserves and Provisions.

Unit – IV Rights, duties and liabilities of an auditor: Audit of sole proprietorship and partnership concerns.

Educational institutions, Cinemas, Clubs, Hospitals Banking and Insurance Companies (Main Features).

Unit – V Audit Reports and Audit Certificates: Qualifications, Disclaimers, Adverse opinion, Disclosures,

Reports and certificates.

Investigation: Meaning, objectives procedure; Investigation on behalf of perspective purchaser of

business, banker and prospective investor.

Cost Audit: Meaning, Nature, Objective, Scope and types of cost audit.


1. Basu S. K. Auditing –Principles and Techniques, Pearson Education.

2. Jha, Aruna, Student guide to Auditing, Taxman Allied Service (P) Ltd.

3. Sharma, S.D., Auditing Principles and Practice, Taxmann Allied Services (P) Ltd.

4. Alvin, S.A. Arens, and K. Loebbecke James, Auditing: An integrated Approach, Prentice Hall. NJ.

5. Strawser, R. Jerry., and Robert R. Strawser, Auditing, Thomson Learning.

6. Sanjay Gupta, Auditing- Sahitya Bhawan Publication.


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GENERIC ELECTIVE –3-BCH 3.5: COMPUTER APPLICATIONS IN BUSINESS

Course Objectives: The Objective of the course is to provide hands on experience to students in using computers for

data organization and addressing business needs. There is also stress on use of statistical package for analysis of

business data and its proper interpretation using SPSS.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction - Types of Computers; Types of Input and Output Devices, Computer Hardware and

Software; Asthmatic Logic Calculations; E-mail: Drafting, Replying, E – Quotations; Internet: Internet

Usage, Surfing, HTML; Web Publishing; Blogs, Intranet

Unit – II MS Office: MS-Word- Creating and Saving documents, Navigating, Margins and Breaks, Header and

Footer, Page Numbers and Footnotes, Creation of Tables; Spreadsheet- Concept of Spreadsheet, Copying,

Formatting, Filters, Charts; Power Point - Creating, Opening, Saving Presentation, Adding and Formatting

Unit – III Tally ERP:Tally – Introduction, Tally Installation& Setup; Tally Usage; Accounting Information in Tally;

Vouchers in Tally; Inventory Information; Purchase and Sales Orders, ERP: Basics, Installation,

Procedure, Opportunities and Threats, Business Applicability.

Unit – IV E – Shopping: Procedure for E – Shopping, Delivery of Goods in E - Shopping, Transaction Safety rules

in E – Shopping, Clearing House, Magnetic Ink Character Recognition (MICR), Optical Mark Recognition

(OMR) Facsimile Transformation

Unit – V SPSS - Overview of SPSS, Uses of SPSS, Starting SPSS, SPSS Main Menus, Working with Data Editor,

SPSS Viewer, Importing and Exporting Data


1. Srivastava, C. Fundamentals of Information Technologies, Kalyani Publisher, New Delhi.

2. Norton, P. et al. Microsoft Office. Techmedia, New Delhi-2.

3. Nuqoosh Software Learner. Short & Simple Guide: Find what you need fast, Nuqoosh, Lahore.

4. Robert A. Szmaski. Introduction to Computer & Information System.

5. Raymond Mcleod Jr. Management Information System, (International Edition).


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B. Com (Hons.) – IV Semester

SKILL ENHANCEMENT COMPULSORY COURSE –BCH- 4.1: TRIBAL ENTREPRENEURSHIP

Course Objectives: The course aims at acquainting the students with the emerging issues in Tribal Entrepreneurship

Development.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction:Tribal Entrepreneur &Tribal Entrepreneurship, Entrepreneurship Theories, Functions of

Tribal Entrepreneurs, Tribal Entrepreneurship Process; Factors Impacting Emergence of Tribal

Entrepreneurship; Managerial and Entrepreneurial Approach.

Unit – II Tribal Market: Meaning, Nature of Tribal Market, Distinguished Features Tribal Market, Business

Requisites of Tribal Market, SWOT Analysis of Tribal Market, Tribal Business Model.

Unit – III New Tribal Venture Promotion: Generating Tribal Business Idea: Sources of new ideas, Creative

Problem Solving Approach, Opportunity Recognition; Environmental Scanning, Competitor Analysis;

Feasibility Study – Tribal Market Feasibility, Technical/Operational Feasibility, Financial Feasibility;

Preparing Tribal Business Plan.

Unit – IV Sources of Finance: Debt or Equity Financing, Commercial Banks, Venture Capital; Institutions

supporting Tribal Entrepreneurs; Legal Issues – Intellectual Property Rights, Patents, Trade Marks, Copy

Rights, Financial plan –Budget, Working capital, Income Expenditure Statement.

Unit – V Functional Plans: Tribal Business Product Mix Plan – Essentials, Steps of Tribal Business Product Plan;

Tribal Business Price Mix Plan – Essentials, Steps of Tribal Business Price Mix Plan; Tribal Business

Place Mix Plan – Essentials, Steps of Tribal Business Place Mix Plan; Tribal Business Promotion Mix

Plan – Essentials, Steps of Tribal Business Promotion Mix Plan.


1. Couger, C- Creativity and Innovation (IPP, 1999).

2. Nina Jacob, - Creativity in Organisations (Wheeler, 1998).

3. Jonne&Ceserani - Innovation & Creativity (Crest) 2001.

4. Bridge set al- Understanding Enterprise: Entrepreneurship and Small Business (Palgrave, 2003).

5. Holt - Entrepreneurship: New Venture Creation (Prentice-Hall) 1998.


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CORE COURSE –BCH- 4.2: BUSINESS STATISTICS

Course Objectives: To test the grasp of elementary concepts Statistics and application of the same as useful

quantitative tools.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Meaning, Importance, Limitation and Growth of Statistics, Definition, Scope, Uses,

Misuses and Limitation of Statistics, Collection of Primary & Secondary Data, Approximation and

Accuracy, Statistical Errors; Classification, Textual, Simple and Manifold Tabulation

Unit – II Measures of Central Tendency: Arithmetic Mean (Simple and Weighted), Median – Partition

Values (including quartiles), Mode, Geometric Mean and Harmonic, Uses and Limitations of

Measures of Central Tendency.

Unit – III Measures of Dispersion : Range Method, Absolute and Relative Measures of Dispersion; Quartile

Deviation, Mean Deviation, Standard Deviation and their Coefficients; Uses and Interpretation of

Measures of Dispersion, Coefficient of Variation, Quartile deviation.

Unit – IV Measures of Skewness: Karl Pearson’s Coefficient of Skewness, Bowley’s Coefficient of

Skewness.

Unit – V Moments and Kurtosis: Calculation of Moments, Sheppard’s Corrections, Measures of Skewness

Based on Moments Kurtosis, Utility of Kurtosis.


1. S. P. Gupta, P. K. Gupta & Quantitative Techniques; Sultan Chand &Man Mohan Sons, 23, Daryaganj, New

Delhi.

2. Oswal, Sahu&shukla; Principles of Statistics; RBD Publication, Jaipur.

3. R. S. Bhardwaj Business Statistics, Excle Books, A-45, Narayana Phase-I, New Delhi.

4. A.K. Agarwal& Sahib Singh Fundamental of Statistics; Frank Sons, Daryaganj, New Delhi.

5. R. S. N. Pillai& V. Bagarathi Statistics; S. Chand & Company Ltd. New Delhi.


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CORE COURSE – BCH- 4.3: BUSINESS LAW

Course Objectives: To test working knowledge of business laws and their practical application in commercial

situations; to test the general comprehension of elements of Business law.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Law of Contract (1872): Section 1 to 36.

Unit – II Law of Contract (1872): Section 37 to 75.

Unit – III Special Contracts; Indemnity; Guarantee; Bailment and pledge, Agency.

Unit – IV Indian Sale of Goods Act, 1930: Formation of Contracts of Sale; goods and their classification,

Price: Conditions and Warranties, Transfer of Property in goods; performance of the contract of

Sales, Unpaid seller and his rights, Sale by auction, Hire purchase agreement.

Unit – V The Consumer Protection Act, 1986: Salient features, Definition of consumer; Grievance

Redressal machinery.


1. Dhanda PMV Commercial and Industrial Laws.

2. Kapoor D Elements of Mercantile law (including Companing Law Industrial Law).

3. Gulshan S and Kapoor Lectures on Business & Economics Laws.

4. Kuchall Business Laws.

5. Mandal C. Economics and other Legislations.

6. SK Maheshwari and S Modi, Indian Contract Act, Jawahar Publication, Agra.

7. SK Maheshwari and S Modi, Business Regulatory Framework, Jawahar Publication, Agra


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CORE COURSE –BCH- 4.4: INCOME TAX

Course Objectives: To gain knowledge about the direct tax laws in force for the relevant previous year and to provide

an insight into procedural aspects for assessment of tax liability for various assesses.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Income Tax Act, 1961 – Basic concept and definition of Income tax, Income, Agriculture Income,

Exempted Income, Residential Status and Incidence of Tax.

Unit – II Taxable Income Under the head of Salary

Unit – III Computation of taxable Income Under the heads of House property, Business and Profession

Unit – IV Taxable Income Under the head of capital gain and other sources. Deduction from G.T.I.

Unit – V Assessment of Individual and their tax liability, Preparation of return of income: PAN Manually, On-line

filing of returns of Income & TDS, Provision & Procedures of compulsory On-line filing of returns for

specified assesses


1. V. P. Gaur & D. B. Narang: Income Tax – Law & Practice; Kalyani Publishers, Ludhiana.

2. Ahuja, Girish& Ravi Gupta: Systematic Approach to Income Tax; Bharat Law House, New Delhi.

3. Pagore, Dinkar: Law and Practice of Income Tax; S. Chand & Sons, New Delhi.

4. V. K. Singhania and Monica Singhania, Students’ Guide to Income Tax, Taxmann Publications (P) Ltd, New. Delhi.

5. Sripal Shaklecha: Income Tax, Satish Printers, Indore.

6. Gogna, P .P. Business Law. New Delhi, S. Chand & Company, 2009

7. Kuchal M.C. Mercantile Law, New Delhi, Vikas Publishing House.2011

8. Shukla, M.C .Mercantile Law. New Delhi, S. Chand and Company, 2007.

9. Gulshan, S.S. Business Law. New Delhi, Excel Books 2007.


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GENERIC ELECTIVE - 4–BCH- 4.5: INDIAN ECONOMY

Course Objectives: The objective of the course is to familiarize the students with the concepts, importance and

dynamics of India’s involvement with global economy. The course also seeks to provide theoretical, operations and

developments foundations of Indian economy.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Basic Issues in Economic Development: Concept and Measures of Development and

underdevelopment; Human Development.

Unit – II Basic Features of the Indian Economy at Independence: Composition of national income and

occupational structure, the agrarian scene and industrial structure.

Unit – III Policy Regimes: The evolution of planning and import substituting industrialization, Economic

reform and liberalization.

Unit – IV Growth, Development and Structural Change:

The experience of Growth, Development and Structural Change in different phases of growth and

policy regimes across sectors and regions.

The Institutional Framework; Changes in policy perspectives on the role of institutional framework

after 1991. Growth and Distribution; Unemployment and Poverty; Human Development;

Environmental concerns.

Unit – V Sectorial Trends and Issues:

Agriculture: Agrarian growth and performance in different phases of policy Regimes; Factors

influencing productivity and growth; the role of technology and institutions; price policy, the public

distribution system and food security.

Industry and Services: Phases of Industrializations; Public sector its role, performance and reforms;

The Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of

Payments: Export policies and performance; India and the WTO.


1. Mishra and Puri, Indian Economics, Himalaya Publishing House

2. GauravDutt and KPM Sundarum, Indian Economy, S. Chand & Company.

3. Deepashree, “Indian Economy, Performance and Polices”, Scholar Tech. New Delhi

1. Bettleheim. Charles India Independent. Chapters 1, 2 and 3.

2. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch.

3. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (Ed.).

4. The Indian Economy: MajorDebates since Independence, OUP.


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B. Com (Hons.) – V Semester

CORE COURSE – BCH- 5.1: MANAGEMENT ACCOUNTING

Course Objectives: This course provides the students an understanding of Management Accounting Concepts and

applications.

Pedagogy: Combination of Class-

Teaching Hours per Week: 5+1 = 6 room Lectures, Case Study Analysis, Group Discussion, Student Presentations

and Field Work. Examination Duration: 3 hours

Maximum Marks: 100


* Course Inputs *

Unit – I Management Accounting: Meaning, Definition, Nature and Scope of management accounting,

Difference between cost accounting and management accounting, Tools and Techniques of

management accounting, role of management accounting in decision making.

Unit – II 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, performance budgets, Master Budget and Cash Budget.

Unit – III Standard costing and variance analysis: Meaning of standard cost and standard costing:

advantages, limitations and applications, Variance analysis – material, labour, overhead and sales

variances, Disposition of variances, Control ratios.

Unit – IV Absorption versus marginal costing: Distinctive features and income determination.

Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods.

Decision making: Make or buy, product mix, key factor, accept/reject, operate or shut down.

Unit – V Responsibility Accounting & Transfer Pricing: Concept and various approaches to responsibility

accounting, concept of investment center, cost center, profit center and responsibility center and its

managerial implications, Transfer Pricing: concept, types & importance.


1. Khan & Jain: Management Accounting (McGraw Hill.).

2. Anthony, R.N.: Management Accounting, (D.B. Taraporewala & Sons Pvt.Ltd. Mumbai.

3. Garison, Ray H.: Managerial Accounting (Business Publications, Inc.).

4. Agrawal and Bhadouria, Accounting for Managers, Ramesh Book Depot. Jaipur.

5. Hingorani, N.L., Ramanathan&Grewal, T.S.: Management Accounting Sultan Chand & Sons, Delhi.

6. John Dearden & Bhattacharya: Management Accounting Vikas Publishing House, New Delhi.

7. Kaplan, Robert S. and Atkinson, Anthony A: Advanced Management Accounting, Pearson Education Asia.

8. Keller, I.R.: Management Accounting for Profit Control (McGraw Hill.).


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CORE COURSE – BCH-5.2: ADVANCE BUSINESS STATISTICS

Course Objectives: To test the grasp of elementary concepts Statistics and application of the same as useful

quantitative tools.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Index number: Meaning, characteristics, importance and uses, construction of index numbers- cost of

living index, Fisher ideal index number.

Unit – II Correlation : Meaning and Significance, Karl Pearson’s Coefficient of Linear Correlation between two

Variables in Grouped and Ungrouped Data by Direct and Shortcut Methods, Coefficient of Correlation by

Spearman’s, Rank Differences Method and Concurrent Deviation Method.

Unit – III Regression: Difference between correlation and regression, Regression Lines & Equations.

Unit – IV Association of Attributes: Classification by two and three attributes, Association of attributes.

Unit – V Chi-square Test.


1. S. P. Gupta, P. K. Gupta & Quantitative Techniques; Sultan Chand & Man Mohan Sons, 23, Daryaganj, New

Delhi.

2. Oswal, Sahu&shukla; Principles of Statistics; RBD Publication, Jaipur.

3. R. S. Bhardwaj Business Statistics, Excle Books, A-45, Narayana Phase-I, New Delhi.

4. S. P. Gupta Statistical Methods; Sultan Chand & Sons, New Delhi.

5. K. L. Gupta: Business Statistics,NavyugShahityaSadan, Agra.

6. B. N. Asthana: elements of Statistics, Chaitanya Publishing House, Allahabad.

7. D. N. Elhance: Fundamentals of Statistics, KitabMahal, Allahabad.

8. R. P. Varshney: Principles of Statistics, Jawahar Publications, Agra.

9. S. M. Shukla: Statistics, SahityaBhawan Publications, Agra.

10. K. N. Nagar: Statistics, MeenakshiPrakshan, Meeruth (Hindi & English).


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ELECTIVE COURSE –BCH- 5.3(FIN): FINANCIAL MANAGEMENT

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


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Concept of Finance, scope and objectives of finance, Profit maximization vs. Wealth

maximization, Functions of Finance Manager in Modern Age, Financial decision areas, Risk and

Return Analysis.

Unit – II Investment Decision: The capital budgeting Purpose, objective, process, Understanding different

types of projects, cash flow estimation, Techniques of decision making: non-discounted and

discounted cash flow approaches – payback period method, accounting rate of return, net present

value, internal rate of return, modified internal rate of return, discounted payback period and

profitability index.

Unit – III Cost of capital and financing decision: Estimation of components of cost of capital; equity capital

and external & internal retained earnings, debt and preference capital, weighted average cost of

capital (WACC) and marginal cost of capital. Sources of long-term finance : Equity shares,

Preference shares, Debentures, Term loan

Unit – IV Capital Structure decisions – capital structure patterns, designing optimum capital structure,

constraints, and various capital structure theories: Net Income Approach, Net Operating Income

Approach, MM Approach and Traditional Approach

Leverage: Financial Leverage; Operating Leverage and Combined Leverage along with implications;

EBIT-EPS Analysis & Indifference Points.

Unit – V Working capital decisions: concept of working capital, Determinants of Working capital; Planning

for Working capital; Components of Working capital (Cash, Receivables, Inventory) Sources of

Working Capital Finance


1. Khan and Jain: Financial Management text and problems, Tata McGraw Hill, New Delhi.

2. I.M. Pandey: Financial Management, Vikas Publications, New Delhi.

3. P Chandra: Financial Management- theory and practice, Tata McGraw Hill, New Delhi.

4. V.K. Bhalla: Financial Management & Policy, Anmol Publications, Delhi.

5. J. C.Van, Horne: Financial Management and Policy, Prentice Hall of India, New Delhi.


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ELECTIVE COURSE –BCH- 5.4(MKT): PRINCIPLES AND PRACTICES OF MARKETING

Course Objectives: The objective of this course is to provide basic knowledge of concepts, principles, tools and

techniques of marketing for the purpose of understanding marketing practices.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Marketing Definitions: Product Oriented Definition, Customer Oriented Definition, System

Oriented Definition, Ideal Definition; Nature of Marketing; Functions of Marketing; Marketing

Concepts/Philosophies: The Production Concept, The Product Concept, The Selling Concept, The

Marketing Concept, The Societal Marketing Concept, The Integrated Marketing Concept; Marketing

Environment; Market Segmentation Bases.

Unit – II Product Mix :Meaning, Types of Products; Product Objectives; Product Decisions; Product Strategy,

Factors Affecting Product Mix, Recent Trends of Product Mix; Packaging, Branding, Labeling, Trade

Mark, After Sales Service, New Product Development Stages, Product Life Cycle Stages.

Unit – III Price Mix :Meaning, Types of Pricing; Pricing Objectives; Pricing Decisions; Pricing Strategies, Factors

Affecting Price Mix, Recent Trends of Price Mix

Unit – IV Place Mix: Meaning, Types of Distribution Channels; Distribution Objectives; Distribution Decisions:

Distribution Strategy; Factors Affecting Place Mix; Recent Trends of Distribution; Storage and

Warehouse; Inventory Management: Re-Order Level, Economic Order Quantity (EOQ), Perpetual

Inventory Control, Periodical Physical Verification; ABC Analysis, Inventory Turnover Ratio.

Unit – V Promotion Mix :Meaning, Types of Promotion Media : Advertising, Sales Promotion, Personal Selling ;

Promotion Objectives; Promotion Decisions; Promotion Strategy, Factors Affecting Promotion Mix,

Recent Trends of Promotion Mix; Demarketing, Remarketing, Over marketing, Meta Marketing,

Relationship Marketing, Concentrated Marketing, Aggressive Marketing, Differential Marketing,

Synchromarketing, Consumer Psychographics.


1. Kotler, P., Marketing Management, Pearson Education, New Delhi.

2. S.K. Baral and S.C. Bihari, Advanced Approach to Marketing Management, AITBS Publishers, New Delhi.

3. Ramaswamy and Namakumari, Marketing Management, Macmillan, New Delhi.

4. Stanton, Etzel et al, Fundamentals of Marketing, McGraw Hill, New York.

5. Baines, Paul, Chris, Fill, Page, Kelly, Marketing, Oxford University Press, New Delhi.

6. Saxena Rajan, Marketing Management, Tata McGraw Hill, New Delhi.


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ELECTIVE COURSE –BCH- 5.5 :( HRM): HUMAN RESOURCE MANAGEMENT

Course Objectives: The objective of the course is to familiarize the students about the different aspects of managing

people in the organizations from the stage of acquisition to development and retention.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Human Resource Management: Definition, Objectives, Functions, Scope, Importance, Evolution of

HRM, Human Resource Planning, Job Analysis, Job description and Job Specification., job design

approaches, Job characteristic approach to job design.

Unit – II Recruitment and Selection: Sources of Recruitment, Selection Process, Test &Types, Interview Types, ,

Placement and Induction. Succession Planning, Career Planning, Process, Career Development, Assessing

Human Resource requirement, Human Resource Forecasting

Unit – III Training and Development: Methods of Training, Types of Training, Training Need Identification, Need

and benefits of evaluation of training programmes. Performance Appraisal, Methods of Performance

Appraisal, Transfers, Promotion.

Unit – IV Compensation Management: Wage Boards and Pay Commission, Wage Incentive, Fringe Benefits, Pay

Components

Unit – V Collective Bargaining and WPM :Meaning, Features ,Pre-requisite of Collective Bargaining, Agreement

at different levels, Workers Participation in Management, Objectives for Successful Participation. Benefits

of Collective Bargaining and WPM.


1. Human Resource Management - Dr. C.B. Gupta - Sultan and Sons.

2. Personnel & Human Resource Management - P. SubbaRao - Himalaya Publishing House.

3. Human Resource and Personnel Management - K. Aswathappa - Tata McGraw Hill Publishing Co. Ltd.

4. Personnel Management & Human Resources - C.S. VenkataRathnam& B.K. Srivastava. TMPL.

5. Dynamics of Industrial Relations - Dr. C.B. Memoria, Dr. SatishMemoria&S.V. Gankar - Himalaya Publishing House.


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CORE COURSE –5.6: INDUSTRIAL TOUR & REPORT PRESENTATION (VIVA-VOCE)

Course Objectives: This subject aims at giving students practical exposure to and opportunities for acquiring

knowledge and understanding of daily operation of manufacturing and service industries. Through this module,

students are able to appreciate the actual operation processes and issues related to marketing, product/process design,

manufacturing and management in different industries.

Pedagogy: Upon completion of the subject, students will be able to:

a) Describe the usage of different technologies/tools/concepts in practical operations related to

marketing, product/process design, manufacturing and management.

b) Identify the strengths of the visited companies and areas for improvement.

c) Relate the body of knowledge featured in their study program to applications in industry.

Maximum Marks: 100

Subject

Synopsis/

Indicative

Syllabus

Students have to visit companies of different industries in India. Guided tour of the Industrial

Centre will be arranged prior to the visit to let students have more background knowledge of

different industrial processes. An introduction session with guided questions of the company to

pinpoint the important areas, where students can observe and investigate during the visit.

Students will be divided into small groups to tour around the company and look into its

operations including but not limited to man, machine, materials and methods. Students should

submit a written report after the visit, and give an oral presentation on their observations and

findings.

Typical investigation areas to the visit are:-

1. Study on Product Design and Marketing Processes

Product design features, product design tools and process, and marketing tools.

2. Study on Production Operations and Processes

Manufacturing processes, automation and control, and assembly and testing methods.

3. Study on Warehousing, Inventory Management and Supply Chain Management

FIFO/LIFO, just-in-time, and material resources planning. Students should note that the

scope of the assignment will depend on the nature of the visited company and the guided

questions given to students. It is likely that not all the activities listed above are to be

undertaken in an assignment.

Learning

Methodology

Industrial Visits enable students to appreciate the functioning of industries in order to

relate/integrate their theoretical knowledge to the real industrial application. Through visits to

organizations in different industrial nature, students gain first-hand exposure to the workflow,

management and organization style of real-life industrial operations.

After the visit, students are required to submit a written report and give a brief power point

presentation emphasis on two elements:

(1) Outline the workflow and daily operation of the visited site; and

(2) Identify industrial applications of the technologies/tools/concepts featured in the

various subjects covered in the students’ study programme.


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B. Com (Hons.) – VI Semester

CORE COURSE –BCH– 6.1: COMPANY LAW

Course Objectives: To acquire knowledge and develop understanding of the regulatory framework of companies with

reference to various provisions of Companies Act and its schedules, rules, notifications, circulars, clarifications there

under including case laws.


Field Work.


Maximum Marks: 100

Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination:60

* Course Inputs *

Unit – I Company: Meaning &Introduction, Characteristics of a company, concept of lifting of corporate veil.

Types of companies, association not for profit, illegal association. Formation of company – Promoters,

their legal position, pre-incorporation contract and provisional contracts. Introduction to company

secretary.

Unit – II Documents – Memorandum of Association, Articles of Association, Doctrine of Constructive Notice and

Indoor Management, Prospectus and Book Building Share Capital – issue, allotment and forfeiture of

share, transfer and transmission of shares, buyback, share certificate and share warrant.

Unit – III Members and shareholder – their rights and duties .Shareholders meetings, kinds, convening and conduct

of meetings. Management – Directors, classification of directors, disqualifications, appointment, legal

position, powers and duties, disclosures of interest, removal of directors, board meetings, other managerial

personnel and remuneration.

Unit – IV Dividend Provisions and issue of bonus shares. Investigations. Winding-up–concept and modes of winding

up.

Unit – V Meetings of Board and Committees - Frequency, Convening, Proceedings, Resolution by Circulation;

Minutes and Evidence, General Meetings-Kinds of Meetings; Law, Practice and Procedure Relating to

Convening and Proceedings at General and Other Meetings; Notice, Quorum, Chairman, Proxy, Voting

Recording, Signing and Inspection of Minutes.


1. Gower L.C.B. Principles of Modern Company Law, Stevens & Sons, London.

2. Ramaiya A: Guide to the Companies Act; Wadhwa & Co. Nagpur.

3. Singh Avtar: Company Law; Eastern Book Co., Lucknow.

4. Kuchal M.C.: Modern India Company Law, Shri Mahavir Books, Noida.

5. KapoorN.lD. Company Law -Incorporating the Provisions of the Companies Amendment Act, 2000.

6. P.P.S. Gogna: Company Law, S. Chand New Delhi,2010.

7. Kuchhal M.C. Modern India Company Law. Delhi, Vikas Publishing House, 2007.

8. Taxman’s Elements of Company Law, Taxman Publication, Mumbai.

9. Davies,Paul. Company Law. Oxford Publication,2010


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CORE COURSE –BCH- 6.2: GOODS AND SERVICE TAX

Course Objectives: To provide an in depth study of the various provisions of Goods and Service Tax and their impact

on business decision-making.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Meaning and features of Goods and Service Tax (GST), Background, Necessity and implementation of

GST, Favorable impacts and difficulties of GST, Important terms and definitions under Sec. 2 of GST,

Legal framework of GST and GST Council, Classification of Goods and Service Tax.

Unit – II Meaning and Scope of Supply / Tax Liability on composite and mixed supplies, Levy and collection of

tax, Registration under GST, Persons liable / not liable for registration, Compulsory registration; process

for registration, Issue of Registration Number (GSTIN), Amendment and Cancellation of Registration.

Unit – III List of exempted goods and services under the GST, Time and place of supply of goods and services,

Determination of Taxable value of the Goods supplied with Practical Problems.

Unit – IV Determination of Taxable value of Services with Practical Problems, Valuation Rules, Preparation of Tax

Invoice Proforma and Practical Problems.

Unit – V Composition Levy- Provisions with Practical Problems, Rules, Provisions and Procedure for Input Tax

Credit, Provisions regarding Job-work, Tax liability under the Reverse Charge, Classification of Tax rates.


1. ShripalSaklecha&Anit: Goods and Service Tax: Satish Printers and Publishers, Indore

2. NitinBhasin& Sameer Lamba: GST & Customs Law: Taxmann Publications (P) Ltd, New Delhi.

3. RajakAgrawal&ShivangiAgrawal: GST: Taxmann Publications (P) Ltd, New Delhi

4. Mangal Shah: Goods and Service Tax: RBD Publishing House, Jaipur

2. 5. Nikhil Singhal: Summary Book GST: Mukhaksh Publications


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ELECTIVE COURSE – BCH- 6.3 (FIN): FINANCIAL SERVICES

Course Objectives: To provide basic knowledge about the structure, organization and working of financial system in

India.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction to financial services marketing: Concept of financial services, financial services and GDP,

reforms in financial sector, recent issues and challenges in financial services in India.

Unit – II Indian financial system: an overview of Indian financial institutions, types of financial services – fund

and fee based. An overview of the different activities performed by a bank. Risk in financial services and

changing perception of intermediaries regarding financial services.

Unit – III Capital markets: government securities market, monetary money market.

Unit – IV Merchant banking: nature and scope, regulation, overview of current Indian merchant banking scene-

structure of merchant banking industry, primary market in India and abroad, SEBI guidelines, pricing and

timing of public issues, pre-issue management-advertising and marketing, post issue management-rights

issues.

Unit – V Introductory, conceptual, evaluation, marketing and legal aspects of the following financial services:

Lease, Hire purchase, consumer finance, factoring, bill financing, credit cards, securitization/mortgages.


1. Khan, M. Y.: Financial Services, The McGraw Hill Companies, New Delhi.

2. Machiraju, H. R.: Indian Financial System, Vikas Publication, New Delhi.

3. RBI Bulletins and Report Gordon: Financial Markets and Services

4. Gurusamy: Financial Services & Markets, Thomson

5. Gurusamy: Financial Systems and Services, Thomson.


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ELECTIVE COURSE –BCH-6.4(MKT): CONSUMER BEHAVIOR AND MARKETING RESEARCH

Course Objectives: This course helps students develop basic understanding of the concept and theories of consumer

and industrial buying behavior and their applications in marketing decision making and to enable student learning the

process, tools and techniques of marketing research.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Consumer Behavior: Meaning, Types of Consumers, Consumer Decision Making Process;

Consumer Research: Research Process, Research Types: Qualitative Research, Quantitative Research.

Unit – II Determinants of Consumer Behavior: Internal Determinants: Need, Motivation, Personality, Perception,

Learning, Attitude Involvement, Psychographics, Values; External Determinants: Household Influence;

Social class; Preference Groups, Culture.

Unit – III Consumer Behavior Models: Consumer as Economic Man, Passive Man, Cognitive Man and Emotional

Man; Consumer Decision Models: NICOSIA Model, HOWARD-SHETH Model, EKB Model, Model of

Individual Consumer Decision Making; Model of Industrial Consumer Decision Making.

Unit – IV Marketing Research: Meaning; Classification; Process; Role in Marketing Decision Making, MIS and

Decision Support System; Marketing Research Design.

Unit – V Opinion Leadership Process: Introduction to Opinion Leadership; Measurement of Opinion Leadership;

Profile of Opinion Leader; Opinion Leadership and firm’s promotional strategy, Diffusion of Innovations;

Diffusion and Adoption Process.


1. David.J.Luck and Rouald .S.Rubin, : Marketing Research : Prentice Hall of India NewDelhi.

2. Schiffan,Leon G and LarorKanuk, : Consumer Bheaviour : Prentice Hall of India NewDelhi.

3. Laudon.D.L. – Consumer Bheaviour : Tata McGraw Hill. NewDelhi.

4. Bennett P.D. and H.H, Jassarjion : Consumer Bheaviour : Prentice Hall. NewDelhi.

5. S. K. Baral, S.C. Bihari, Rural Marketing and Micro Finance, AITBS Publishers, India.


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ELECTIVE COURSE –BCH- 6.5(HRM): PERSONALITY DEVELOPMENT

Course Objectives: To provide the conceptual frame work of personality development as important functional areas

in an organization.


Field Work.


Maximum Marks: 100


* Course Inputs *

Unit – I Introduction: Define personality, Personality determinants, Personality Factors- environmental,

educational, Situational, Traits for Building Positive Personality, Developing Positive Personality –

Subconscious Programming, Conscious Programming, Defensive Approach, Imaginary Anchoring,

Physical Action, and Domino-effect.

Unit – II Five Pillars of Personality Development: Introspection, Self-Assessment, Self-Appraisal, Self-

Development, Self-Introduction, Self Esteem, Attitude: Meaning and Definition, Types-Positive and

Negative, Attitude Building and Formation.

Unit – III Assertiveness – Definition, techniques for assertiveness, assertive behavior, assertion strategy, Tools used

for Assertion, Time management – Definition, Benefits, and Time Management Tips.

Unit – IV Conflict and Stress Management; Definition of Stress, symptoms, Types of Stress, Reasons for stress,

Managing Stress, Management of conflict, Causes of Conflict.

Unit – V Work ethics, Good manners & etiquettes Interpersonal relationships-Analysis of strengths & weaknesses.

Performance Appraisal: Definition, Meaning, Types and Techniques


1. CarrolM. Work place counselling. Sage publications, 1999.

2. Jones Welson. Introduction to counselling skills - texts and activities, saga Publications.

3. NarayanaRao, S. Counselling and guidance .Tata McGraw Hill, 1992.

4. Readings in HRD - Dr T.V. Rao, Oxford & T.B.H. publishing co.Ltd.

5. Dr. B. J. Prasantham Indian Case Studies in Therapeutic Counselling. Christian Counselling Centre, Vellore

6. Dr Sadhana Natu .Personality Development-, Nirali Prakashan


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CORECOURSE –BCH-6.6: PROJECT WORK / VIVA VOCE

Course Objectives: The objective of this is to find out how much the students have been able to understand the

subject during their 3 years course of their study. It helps the students to brush their knowledge of the subjects and

prepared them for final placement. One external and one or two internal member can carry out the Viva voce. It will

carry 100 marks.

Pedagogy: At the end of sixth semester candidate shall attend a comprehensive viva voce. The candidate should get a

minimum D grade OR 50% in the viva voce for a pass in viva voce examination. If the candidate fails to get D grade

OR 50% in Viva-voce he/she has to reappear for that part only.

Maximum Marks: 100

Methodology:

The Comprehensive Viva – Voce will be conducted by :

(i) One external Examiner

(ii) One Internal Examiner

The Comprehensive Viva – Voce is aimed to assess the students understanding in various subjects he / she

studied during the B. Com (Hons.) Course of study.

The Comprehensive Viva - Voce is valued for 100 marks by the Committee (2 credits will be assigned for it).

There are no internal marks for the Comprehensive Viva – Voce.

The topics will be usually given by the department & also dates of the viva. The questions of the viva would

be from subjects of all 3 years (6 Semesters).

Bachelor of Commerce(Hons.) &Master of CommerceIGNTU Syllabus (CBCS Pattern) B. Com (Hons.). &...

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