(With Specialization in Financial...
Transcript of (With Specialization in Financial...
Study & Evaluation Scheme
of
Bachelor of Commerce (Hon.) (With Specialization in Financial Markets)
[Applicable w.e.f. Academic Session 2018-19 till revised]
In Collaboration with BSE
TEERTHANKER MAHAVEER UNIVERSITY
N.H.-24, Delhi Road, Moradabad, Uttar Pradesh- 244001 Website: www.tmu.ac.in
TEERTHANKER MAHAVEER UNIVERSITY (Established under Govt. of U.P. Act No. 30, 2008)
Delhi Road, Bagadpur, Moradabad (U.P.)
Study & Evaluation Scheme
of Bachelor of Commerce (In Collaboration with BSE)
SUMMARY
Programme
Duration
Medium Minimum Required Attendance Maximum Credits Minimum Credits Required for Degree Assessment:
: B.Com(H)(Bachelors in Financial Markets) : Three Years full time (Six Semesters)
: English
: 75%
: 170
: 166
Evaluation Internal External Total
Theory 40 60 100
Practical/ Dissertations/ Project Reports 50 50 100
Class Test-1 Class Test-2 Class Test-3 Assignment(s) Attendance Total
Best two out of three
10 10 10 10 10 40
Duration of Examination External Internal
3 Hours 1.5 Hours
To qualify the course a student is required to secure a minimum of 45% marks in aggregate
including the semester end examination and teachers continuous evaluation.(i.e. both internal
and external).A candidate who secures less than 45% of marks in a course shall be deemed to
have failed in that course. The student should have at least 45% marks in aggregate to clear
the semester
Question Paper Structure
1. The question paper shall consist of SIX questions. Out of which first question shall be
of short answer type (not exceeding 50 words) and will be compulsory. Question No. 1
shall contain 8 parts representing all units of the syllabus and students shall have to
answer any five (weight age 2 marks each)
2. The remaining five questions shall have internal choice. The weight age for each question shall be 10 marks.
Study & Evaluation Scheme
Programme: B Com-(H)
Semester I
S.No. Course Subject Subject
Owner Periods Credits Evaluation Scheme
Code L T P Internal External Total 1 BCH105 Principles of Economics TMU 4 0 0 4 40 60 100
2 BCH107 Mercantile Law TMU 4 0 0 4 40 60 100
3 BCH110 Introduction to Financial Markets
BSE 4 0 0 4 40 60 100
4 BCH111 Financial Accounting & Reporting
TMU 4 0 0 4 40 60 100
5 BCH113 Fundamental of Statistics TMU 3 2 0 4 40 60 100
6 BCH114 Principles of Management TMU
4 0 0 4 40 60 100
7 BCH198 Business Communication – I TMU 3 0 0 3 40 60 100
Total 26 2 0 27 280 420 700
Semester II
S. No. Course
Subject Subject
Owner
Periods Credits
Evaluation Scheme
Code L T P Internal External Total
1 BCH205 Business Environment TMU 4 0 0 4 40 60 100
2 BCH209 Securities Law BSE 4 0 0 4 40 60 100
3 BCH210/BCH402
Cost Accounting BSE
4 0 0 4 40 60 100
4 BCH211 Ethical and Professional Standards
BSE 4 0 0 4 40 60 100
5 BCH213 Business Mathematics BSE
3 2 0 4 40 60 100
6 BCH298 Business Communication – II
TMU 3 0 0 3 40 60 100
7 BCH251 Comprehensive Viva TMU 0 0 0 4 50 50 100
Total 22 2 0 27 290 410 700
Semester III
S. No. Course
Subject Subject
Owner
Periods Credits
Evaluation Scheme
Code L T P Internal External Total
1 TMU301 Environmental Studies TMU
4 0 0 4 40 60 100
2 BCH310 Marketing and Sales of
Financial product TMU
4 0 0 4 40 60 100
3 BCH311 Derivatives I BSE 4 0 0 4 40 60 100
4 BCH312 Strategic Management TMU
4 0 0 4 40 60 100
5 BCH313 Business Research Methods BSE 4 0 0 4 40 60 100
6 BCH315 Corporate Finance BSE 4 0 0 4 40 60 100
7 BCH352 Advance Excel (P) – I BSE
2 0 4 4 50 50 100
Total 26 0 4 28 290 410 700
Semester IV
S.No. Course Subject Subject
Owner
Periods Credits
Evaluation Scheme
Code L T P Internal External Total
1 BCH408 Fixed Income Securities BSE
4 0 0 4 40 60 100
2 BCH409 Information Technology In
Business Management BSE
3 0 2 4 40 60 100
3 BCH411 Derivatives II BSE
4 0 0 4 40 60 100
4 BCH412 Mergers & Acquisitions BSE
4 0 0 4 40 60 100
5 BCH413 Behavioural Finance BSE
4 0 0 4 40 60 100
6 BCH414 Technical Analysis BSE 4 0 0 4 40 60 100
7 BCH452 Advance Excel (P)-2 BSE
2 0 4 4 50 50 100
Total 25 0 6 28 290 410 700
Semester V
S.No. Course
Code Subject Subject
Owner
Periods Credits
Evaluation Scheme
L T P Internal External Total
1 BCH502 Management Accounting TMU 3 2 0 4 40 60 100
2 BCH505 Project Financing TMU 4 0 0 4 40 60 100
3 BCH507 Financial Planning BSE 4 0 0 4 40 60 100
4 BCH508 Mutual Funds BSE 4 0 0 4 40 60 100
5 BCH509 Financial Modeling BSE 4 0 0 4 40 60 100
6 BCH510 Commodity Markets BSE 4 0 0 4 40 60 100
7 BCH511 Foreign Exchange
Management BSE
4 0 0 4 40 60 100
8 BCH551 Report
(Financial Statement Analysis)
TMU 0 0 4 4 50 50 100
Total 27 2 4 32 330 470 800
Semester VI
S. No.
Course Code Subject Subject
Owner
Periods
Credits Evaluation Scheme
L T P Internal External Total
1 BCH603 Security Analysis and
Investment Management TMU
3 2 0 4 40 60 100
2 BCH608 Taxation BSE
3 2 0 4 40 60 100
3 BCH609 Innovative Financial
Services BSE
4 0 0 4 40 60 100
4 BCH610 Business Planning and
Entrepreneurial Management
TMU 4 0 0 4 40 60 100
5 BCH611 Financial Technology BSE
3 2 0 4 40 60 100
6 BCH612 Financial Risk
Management BSE
4 0 0 4 40 60 100
7 BCH651 Comprehensive Viva TMU
0 0 0 4 50 50 100
Total 21 6 0 28 290 410 700
Note:
L - Lecture T- Tutorial P- Practical C-Credits
1L = 1Hr 1T= 1 Hr 1P= 1 Hr 1C = 1Hr of Theory Paper
2 Hrs of Practical/Tutorial
B.Com (H) - Semester I Principles of Economics
Course Code: BCH105 L- 4, T-0, P-0, C-4 Objective: The objective of this course is to develop basic understanding about the economic
concepts, tools and techniques for their applications in business decisions.
Unit-wise Course Contents:
Unit-I: Introduction: Nature, scope and relevance of managerial economics in business
decisions; Fundamental economic concept - scarcity of resources, opportunity
cost, production possibility curve, incremental principle, time value of money,
micro v/s macro economics. (8 Hours)
Unit-II: Demand and Supply Analysis: Demand function meaning, types and
determinants, law of demand; Elasticity of demand - meaning, types and its
measurement, application of elasticity concept in business; Supply function -
meaning and its determinants; law of supply; market equilibrium. (8 Hours)
Unit-III: Consumer Behaviour: Utility analysis and indifference curve analysis;
Consumer's equilibrium under utility and Indifference curve approaches; Demand
forecasting - its significance and techniques. (8 Hours)
Unit-IV: Production and Cost Analysis: Production - factors of production, fixed and
variable inputs, law of variable proportions; law of returns to scale, economies
and diseconomies of scale; Cost analysis; kinds of costs, short run and long run
cost functions - their nature, shape and inter-relationship. (8 Hours)
Unit-V: Market Structures and Price Determination: Different market structures and
their characteristics, short run and long run price - output decisions under perfect
competition, monopolistic competition, monopoly and oligopoly. (8 Hours)
Text Books: 1. Dwivedi D.N., Managerial Economics, Vikas Publishing House Pvt. Ltd., New Delhi. 2. Mehta P. L., Managerial Economics, S.Chand.
Reference Books: 1. Mehta P. L., Managerial Economics, Sultan Chand & Sons. 2. Koutsoyiannis, A Modern Micro Economics, Macmillan Press Ltd.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Mercantile Law
Course Code: BCH107 L-4, T-0, P-0, C-4 Objective: To provide the brief idea about the frame work of Indian Business Laws, to orient students,
about the legal aspects of business, to familiarize the students with case law studies related to Business
Laws.
Unit-wise Course Contents:
Unit – I: The Indian Contract Act 1872 and Sale of Goods Act, 1930: The Indian
Contract Act, 1872: Section 1 to 75. Sale of Goods Act, 1930: Scope of Act, Sale
and Agreement to sell, essential of a valid Sale Contract. Conditions and
warranties: Implied Condition and warranties, Rights of an unpaid seller. (8 Hours)
Unit – II: Negotiable Instrument Act, 1981: Meaning & Features of Negotiable
Instrument, Types of Negotiable Instrument: promissory notes, bills of exchange,
cheques and hundis. (8 Hours)
Unit – III: Consumer Protection Act, 1986: Meaning of Consumer, Concept of Consumer
Protection, Needs of Consumer Protection, Rights & Responsibilities of
Consumers. Consumer Protection Act 1986: Silent Features, Goods and Services
covers under the act, Filing of Complaint. Machinery of Settlement of Dispute
under Act: District Forum, State Commission and National Commission. (8 Hours)
Unit – IV: Company Law: Company and its Formation, Public and Private Companies,
Formation of a Company, Promoters, Nature and Types of Companies Principal
Documents: Prospectus, Memorandum of Association, Articles of Association.
Meetings and Winding Up: Meetings and Resolution. (8 Hours)
Unit – V: Intellectual Property Rights (IPR) - IPR definition/ objectives, Patent
definition. What is patentable? What is not patentable? Invention and its
Attributes, Inventors and Applications, Trademarks, definition, types of
trademarks, infringement and passing off, Copy right definition and subject in
which copy right exists, Originality, Meaning and Content. (8 Hours)
Text Books:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi. Reference Books: 1. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.
2. P C Tulsian and Bharat Tulsian,Business Law, McGraw Hill Education.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Introduction to Financial Markets
Course Code: BCH110 L-4, T-O, P-0, C-4
Objective: This course aims to develop students understanding of the basic principles of
financial markets and provides an introduction how assets are valued and traded in those
markets. The course considers stock market prices and returns; stock market risk and the
influence of risk on the pricing of shares. It also considers exchange rates, interest rates and the
pricing of bonds; and the characteristics and pricing of financial futures and option.
Unit-wise Course Contents:
Unit – I: Markets and Financial Instruments: Types of Markets: Equity, debt,
derivatives, commodities, meaning and features of private, public companies;
types of investment avenues: Fixed Deposits, Bank Deposits, Provident Fund,
Life Insurance, Post Office Savings, Small savings, Gold, Mutual Funds, Equity
Share, Debentures / Bonds. (8 Hours)
Unit – II: Primary Market: Initial Public Offer (IPO), Book Building through Online IPO,
Eligibility to issue securities, Pricing of Issues, Fixed versus Book Building
issues, ADRs/GDRs, Allotment of Shares, Basis of Allotment, Private Placement.
(8 Hours)
Unit – III: Secondary Market: Role and Functions of Securities and Exchange Board of India
(SEBI), Depositories, Stock Exchanges, Stock Price Indices, Brokers, Sub-
brokers, Foreign Institutional Investors (FIIs). (8 Hours)
Unit – IV: Portfolio Managers: Custodians, Share Transfer Agents, Know Your Client,
Member Constituent Agreement, Merchant Bankers, Bankers to an Issue,
Debenture Trustees, Underwriters, Credit Rating Agencies, Listing, Membership.
(8 Hours)
Unit – V: Trading and Clearing and Settlement: Screen – based trading, Client Code,
Contract Note, Price-time priority, Price Bands, clearing and Settlement, Rolling
Settlement, Settlement Guarantee Fund (SGF), Margins, Investor Protection Fund
(IPF), Do’s and Don’ts for investors. BSE Trading System: Bombay Online
Trading System (BOLT), NSE Trading System: National Exchange For
Automated Trading (NEAT), Open Dealer Integrated Network Trading system
(ODIN). (8 Hours)
Text Books:
1. Bodie, Kane, and Marcus, “Essentials of Investments, McGraw Hill.
2. Ross, Westerfield, and Jordan, “Essentials of Corporate Finance,” Custom Edition. Reference Books:
1. Corporate Finance, 11th edition, Stephen Ross, Jeffrey Jaffe, and Randolph Westerfield,
McGraw Hill Financial.
2. Principles of Corporate Finance, 12th edition, Richard Brealey and Stewart Myers,McGraw-
Hill Financial.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Financial Accounting & Reporting
Course Code: BCH111 L-4, T-0, P-0, C-4
Objective: This course introduces you to concepts of financial accounting and helps you in
learning technical skills required for preparation and analysis of financial statements and
disclosures.
Unit-wise Course Contents:
Unit – I: Introduction to Accounting: Accounting- Meaning, Characteristics, and Scope
of Accounting; Single Entry System vs Double Entry System, Cash Basis of
Accounting and Accrual Basis of Accounting; Accounting Concept and
Convention. (8 Hours)
Unit – II: Basic Accounting Process: Journal, Ledger, Trial Balance and Final Account.
Preparation of Final Accounts: (Profit & Loss A/C Balance Sheet). (8 Hours)
Unit – III: Depreciation: Meaning, Scope and merits and demerits. Methods: Straight Line
Method and Written Down Value Method; Inventory Accounting: Meaning of
Inventory, Methods- Base Method, LIFO, FIFO & Weighted Average Method.
Accounting for Capitalization (8 Hours)
Unit – IV: Financial Statements: Comparative Statements; Common Size Statements; Ratio
Analysis – Liquidity Ratio, Solvency Ratio, Turnover Ratio and Profitability
Ratio. (8 Hours)
Unit – V: Reporting: Cash Flow Statement (AS-3), Funds Flow Statement, Annual
Reports, Reporting Requirements. (8 Hours)
Text Books:
1. Rick Antle, Stanley J. Garstka, Financial Accounting by Thomson Analytics.
2. Elliott B and J Elliott Financial Accounting and Reporting, 15th Edition by Prentice Hall.
3. Financial Accounting & Reporting published by Directorate of Studies, The Institute of Cost
and Works Accountants of India.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Fundamental of Statistics
Course Code: BCH113 L-3, T-2, P-0, C-4
Objective: The objective of this course is to provide an understanding for the graduate business
student on statistical concepts to include measurements of location and dispersion, probability,
regression etc.
Unit-wise Course Contents:
Unit – I: Introduction to Statistics: Concepts, Scope, Significance and Limitations. Types
of Data: Primary and Secondary. Frequency Distribution: Individual, Discrete and
Continuous, Measures of Central Tendency: Mean, Median and Mode. (8 Hours)
Unit – II: Diagrammatic and Graphical: Meaning, Importance and Scope; Representation
of statistical data in Diagrammatic and Graphical. (8 Hours)
Unit – III: Dispersion: Measures of Dispersion, Relative Dispersion and Correlation:
Meaning, Scope, Importance and Limitations, Methods of Correlation: Karl
Pearson’s coefficient of correlation, Scatter diagram Method, Spearman’s rank
Correlation. (8 Hours)
Unit – IV: Regression Analysis: Meaning, Scope, Limitations and Methods. Time Series &
Index Number. (8 Hours)
Unit – V: Probability and Decision Theory: Basic Concept, Application in Business
Decision Making, Theorem and its Applications: Addition, Multiplication and
Baye’s. (8 Hours)
Text Books:
1. Goon A.M., Gupta M.K. and Dasgupta B: Fundamentals of Statistics, Vol.I & II, 8th
Edn. The World Press, Kolkata.
2. J. K. Sharma, Business Statistics, Pearson Education.
3. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
Reference Book:
1. Miller, Irwin and Miller, Marylees: John E. Freund’s Mathematical statistics with
Applications, (7th Edn.), Pearson Education, Asia.
2. Mood, A.M. Graybill, F.A. and Boes, D.C.: Introduction to the Theory of Statistics, 3rd
Edn., (Reprint), Tata McGraw-Hill Pub. Co. Ltd.
3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New
Delhi.
4. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill
Publishing Co. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Principle of Management
Course Code: BCH114 L-4, T-0, P-0, C-4
Objective: To enable the students to study the evolution of management, to study the functions
and principles of management and to learn the application of the principles in an organization.
Unit-wise Course Contents: Unit – I: Nature of Management- Concept, Significance, Role & Skills, Levels of
Management, Concepts of PODSCORB, Managerial Grid, Evolution of
Management thoughts, Contribution of F.W Taylor, Henri Fayol and Contingency
Approach. (8 Hours)
Unit – II: Planning and Decision Making- Meaning, Importance, Elements, Process,
Limitations and MBO, Decision Making: Meaning, Importance, Process,
Techniques of Decision Making. (8 Hours)
Unit – III: Organising- Concepts, Structure (Formal & Informal, Line & Staff and Matrix),
Meaning, Advantages and Limitations, Departmentation- Meaning, Basis and
Significance, Span of Control: Meaning, Graicunas Theory, Factors affecting
span of Control Centralization Vs Decentralization, Delegation: Authority &
Responsibility relationship. (8 Hours)
Unit – IV: Directing, Leadership- Directing: Meaning and Process, Leadership: Meaning,
Styles and Qualities of Good Leader. (8 Hours)
Unit – V: Co-ordination and Controlling- Co-ordination as an Essence of Management,
Controlling: Meaning, Process and Techniques. (8 Hours)
Text Books:
1. Stephen P. Robbins & Mary Coulter, Management, 13th Edition by Prentice Hall.
2. Carpenter, M., Bauer,T., Erdogan, B. Principles of Management by Flat World
Knowledge.
Reference Book:
1. Andrew J. Dubrin, Essentials of Management, Thomson Southwestern, 9th edition,2012.
2. Samuel C. Certo and Tervis Certo, Modern management: concepts and skills, Pearson
education, 12th edition, 2012.
3. Harold Koontz and Heinz Weihrich, Essentials of management: An International &
Leadership Perspective, 9th edition, Tata McGraw Hill Education, 2012.
4. Charles W.L Hill and Steven L McShane, „Principles of Management, McGraw Hill
Education, Special Indian Edition, 2007.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester I Business Communication – I
Course Code: BCH198 L-3, T-0, P-0, C-3
Objective: This subject will make you conversant with the basic forms, formats and techniques
of business writing so that you will be thoroughly prepared to take part in real-world business
fields.
Unit-wise Course Contents:
Unit – I: Theory of Communication: Understanding communications in domestic &
international business situations, Cultural Context of Communications, Customs
and Practice. (8 Hours)
Unit – II: Obstacles to Communication in Business World: Barriers to effective
communication, Steps to structuring communication well, powerful techniques to
influence people, Clear Objectives to Communication, Analysis of Receivers
Thoughts & Feelings, Structuring Communication in (Opening, Body & Closing),
Importance of verbal & non-verbal communication. (8 Hours)
Unit – III: Business Correspondence: Writing effective emails, Emails to juniors, Emails to
peers, Emails to seniors, Emails to Customers for Developing Sales, Emails to
Customers for Service Issues. (8 Hours)
Unit – IV: Reading and Writing Skills; Reading Skills – importance, characteristics,
process involved in reading, types of reading and barriers; Writing Skills-
Importance, characteristics & barriers. (8 Hours)
Unit – V: Making an effective oral presentation, Preparing Objectives, Researching
audience needs & wants, Communicating Key Points of the message, Handling
Questions & Objections from the Receiver, Closing with Action planning. (8 Hours)
Text Books:
1. English Grammar Composition & Usage by J.C. Nesfield, Macmillan Publishers.
2. The Business letters by Madan Sood, Goodwill Publishing House, New Delhi.
3. Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today :
Dorling kindersley, Delhi.
4. Kaul, Asha: Business Communication: Prentice - Hall of India, Delhi
Reference Book:
1. Monippally, Matthukutty M. Business Communication Strategies, Tata McGraw - Hill
Publishing Company Ltd., New Delhi.
2. Sharma, Sangeeta and Binod Mishra. Communication Skills for Engineers and Scientists:
PHI Learning Pvt. Ltd., New Delhi.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Business Environment
Course Code: BCH205 L- 4, T-0, P-0, C-4 Objective: The basic objective of this course is to provide knowledge about the Indian business
environment.
Unit-wise Course Contents:
Unit-I: Basic Concepts in Business Environment: Concept, Significance, Factors
affecting Business Environment, Interaction Matrix, Process of Environmental
Scanning, Social Responsibility of Business, Barriers, Arguments (For &
Against). (8 Hours)
Unit-II: Types of Economic Environment: Economic System- Capitalism (Features,
Merits and Demerits) and Socialism (Features, Merits & Demerits), Mixed
Economy (Features, Merits and Demerits) Public Sector and Private Sector with
their changing roles. (8 Hours)
Unit-III: Economic Policy and Business: Industrial Policy in India , Its historical
perspective, Industrial Sickness, IRD Act 1851, MNC- as a source of technology,
Collaboration and Joint Venture. (8 Hours)
Unit-IV: Government and Business: Role of government in regulation and development
of business, Monetary Policy, Fiscal policy, MRTP, FERA & FEMA.
Consumerism, Consumer Protection Act 1986. (8 Hours)
Unit-V: Economic Environment after Globalization: The New Economic Policy,
GATT and WTO- Objectives, Function and Principles of Globalization.
(8 Hours)
Text Books: 1. Adhikari M., Economic Environment of Business, Excel Books, S. Chand , New Delhi 2. Ghosh, Economic Environment of Business, Vikas Publications. 3. Morrison J., The International Business Environment, Palgrave.
Reference Books: 1. Agarwal R., Business Environment, Excel Books. 2. Bedi S.K., Business Environment, Excel Books. 3. George A. &Steiner G.A., Business, Government and Society, Macmillan.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Securities Law
Course Code: BCH209 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to provide expert knowledge and understanding
of securities laws and the regulatory framework concerning capital markets in India.
Unit-wise Course Contents:
Unit – I: Introduction to Indian Capital Market: Overview of Capital Market, Indian
Capital Market, Authorities Governing Capital Markets in India, Profile of
Securities Market, Securities Market Reforms and Regulatory Measures to
Promote Investor Confidence, Features of Developed Capital Market: IOSCO,
Overview of Depository System in India. (8 Hours)
Unit – II: SEBI Act 1992: Objective, Power and Functions of SEBI, Securities Appellate
Tribunal, Appeals, Appearance before SAT. (8 Hours)
Unit – III: Securities Contract (Regulations) Act 1956: Objective, Powers of recognized
stock exchange, powers of central government. (8 Hours)
Unit – IV: Companies Act 2013: Issue of securities and Responsibility of directors &
corporate governance Corporate Governance. (8 Hours)
Unit – V: Other Regulations: Depositories Act, 1996 (overview), SEBI (Substantial
Acquisition of Shares and Takeover) Regulations, 2011(Overview), SEBI
(Prohibition of Insider Trading) Regulations, 2015 (Overview), FEMA
Regulations (Overview), Mutual Funds Regulations in India (Overview),
Regulatory Framework relating to Securities Market Intermediaries (Overview). (8 Hours)
Text Books:
1. V.L.Iyer-SEBI Practice Manual; Taxman Allied Service (P) Ltd.
2. Sanjeev Aggarwal- Guide to Indian Capital Market; Bharat Law House, 22, Tarun
Enclave,Pitampura, New Delhi – 110 034
Reference Book:
1. Shashi K Gupta- Financial Institutions and Markets ; Kalyani Publishers, 4863/2B,
Bharat Ram Road, 24, Daryaganj, New Delhi -110002 * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II
Cost Accounting
Course Code: BCH210/BCH402 L-4, T-0, P-0 C-4 Objective: Unit-wise Course Contents:
Unit-I: Cost Accounting: Meaning, nature and scope Cost Concepts and Classifications,
Distinction between Financial and Cost Accounting, Elements of Cost and
preparation of cost sheet. (8 Hours)
Unit-II: Accounting for Material and Labor: Accounting for material and labor in
corporate-manufacturing and service sector. (8 Hours)
Unit-III: Accounting for Overheads: Allocation, apportionment and absorption.
(8 Hours)
Unit-IV: Costing Methods: Single Unit Costing, Operating costing, Job, batch and
contract costing, process costing, service costing, reconciliation of cost and
financial accounts. (8 Hours)
Unit-V: Budgeting: Meaning, Significance, and Limitations of budgetary control, various
types of Budgets and their preparation. (8 Hours)
Text Books 1. Horngren et al, Introduction to Management Accounting, Pearson. 2. Khan & Jain, Management Accounting, Tata McGraw-Hill. 3. Pandey I.M., Management Accounting, Vikas publications.
Reference Books 1. Bhattacharyya S.K. & Dearden J., Accounting for Management, Vikas Publications. 2. Kishor Ravi M., Advanced Management Accounting, Taxman, First ed.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Ethical and Professional Standards
Course Code: BCH211 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is. Recognize the ethical responsibilities of public
relations professionals and the social responsibilities of corporations and other organizations.
Unit-wise Course Contents:
Unit – I: Introduction to Ethics & Professional Standards – ES 1 & 2. (8 Hours)
Unit – II: Ethics & Professional Standards – S3 to S7. (8 Hours)
Unit – III: Ethics & Professional Standards– S8 to S12. (8 Hours)
Unit – IV: Ethics & Professional Standards– S13 to S16. (8 Hours)
Unit – V: Ethics & Professional Standards– S17 to S21. (8 Hours)
Text Books:
1. Understanding Business Ethics, Peter Stanwick and Susan Stanwick, Sage, Thousand Oaks,
CA 2014, 3rd Ed.
2. Business Ethics, Daniel Albuquerque, Oxford Higher Education.
3. Business Ethics: An Indian Perspective, 2nd Edition, A.C. Fernando, Pearson.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Business Mathematics
Course Code: BCH213 L-3, T-2, P-0, C-4
Objective: The basic objective of this course understands basic terms in the areas of business
calculus and financial mathematics, independently solving of business problems.
Unit-wise Course Contents:
Unit – I: Introduction to Statistics: Time value of Money, Basic Statistical Calculations – I
(NPV & IRR). (8 Hours)
Unit – II: Basic Statistical Calculations – II (Holding Period Return, Mean), Basic
Statistical Calculations - II – (Geometric Mean & Harmonic Mean). (8 Hours)
Unit – III: Probability Theory – Binominal, Normal and Poisson distribution. (8 Hours)
Unit – IV: Index number and Time Series. (8 Hours)
Unit – V: Sampling: Sample and census, Methods of sampling, Sampling and Non-
sampling errors. Procedure of testing the Hypothesis, Type II Type- I Errors, T-
test, Z -test, Chi-square test and their applications. (8 Hours)
Text Books:
1. Goon A.M., Gupta M.K. and Dasgupta B: Fundamentals of Statistics, Vol.I & II, 8th
Edn. The World Press, Kolkata.
2. J. K. Sharma, Business Statistics, Pearson Education.
3. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
Reference Book:
1. Miller, Irwin and Miller, Marylees: John E. Freund’s Mathematical statistics with
Applications, (7th Edition.), Pearson Education, Asia.
2. Mood, A.M. Graybill, F.A. and Boes, D.C.: Introduction to the Theory of Statistics, 3rd
Edition. (Reprint), Tata McGraw-Hill Pub. Co. Ltd.
3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New
Delhi.
4. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill
Publishing Co. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Business Communication-II
Course Code: BCH298 L-3, T-0, P-0, C-3 Objective: The basic objective of this course is students will understand how business
communicates through formal and informal communication networks; Students will understand
the ethical goals of business communication and tools for communicating ethically in business.
Unit-wise Course Contents:
Unit – I: Presentation Skills: Presentation- (to be tested in tutorials only) 4 Principles of
Effective Presentation, Effective use of OHP, Effective use of Transparencies,
How to make a Power-Point Presentation. (8 Hours)
Unit – II: Group Communication: Interviews: Group Discussion Preparing for an
Interview, Types of Interviews – Selection, Appraisal, Grievance, Exit, Need and
Importance of Meetings, Conduct of Meeting and Group Dynamics Role of the
Chairperson, Role of the Participants, Drafting of Notice, Agenda and
Resolutions. (8 Hours)
Unit – III: Conference: Meaning and Importance of Conference Organizing a Conference
Modern Methods: Video and Tele – Conferencing, Public Relations: Meaning,
Functions of PR Department, External and Internal Measures of PR. (8 Hours)
Unit – IV: Business Correspondence: Trade Letters: Order, Credit and Status Enquiry,
Collection (just a brief introduction to be given), Only following to be taught in
detail: -Letters of Inquiry, Letters of Complaints, Claims, Adjustments Sales
Letters, promotional leaflets and fliers Consumer Grievance Letters, Letters
under Right to Information (RTI) Act. (8 Hours)
Unit – V: Language and Report Writing Skills: Reports: Parts, Types, Feasibility
Reports, Investigative Reports, Summarization: Identification of main and
supporting/sub points Presenting these in a cohesive manner.
(8 Hours)
Text Books:
1. English Grammar Composition & Usage by J.C. Nesfield, Macmillan Publishers.
2. The Business letters by Madan Sood, Goodwill Publishing House, New Delhi.
3. Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today :
Dorling kindersley, Delhi
4. Kaul, Asha: Business Communication: Prentice - Hall of India, Delhi
Reference Book:
1. Monippally, Matthukutty M. Business Communication Strategies, Tata McGraw - Hill
Publishing Company Ltd., New Delhi
2. Sharma, Sangeeta and Binod Mishra. Communication Skills for Engineers and Scientists
: PHI Learning Pvt. Ltd., New Delhi * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester II Comprehensive Viva
Course Code: BCH251 L-0, T-0, P-0, C-4 Objective: The objective of this paper is to judge the understanding as well as application of the
knowledge gained by the students by the end of the second semester of the course.
Guidelines: 1. The comprehensive viva voce is scheduled to be held at the end of II Semester.
2. This is also to see the articulation of what is being learnt by them and see their relevance
in the practical field.
3. Total marks for viva are 100. The internal marks (50) will be awarded by conducting the
presentation of the students in the class on any topic of second semester syllabus in front
of a panel of at least three faculty members who will be appointed by the Director /
Principal of the College.
4. The external marks (50) will also be awarded by the external examiner who will be
appointed by the examination division.
B.Com (H) - Semester III
ENVIRONMENTAL STUDIES
Course Code: TMU301 L-4, T-0, P-0, C-4
Objective: To create awareness among students about environment protection.
Course Outcomes:
Based on this course, the students will understand / evaluate / develop technologies on
the basis of ecological principles and environmental regulations which in turn help in
sustainable development.
Unit-wise Course Contents:
Unit – I: Definition and Scope of environmental studies, multidisciplinary nature of
environmental studies, concept of sustainability & sustainable development.
Ecology and Environment: Concept of an Ecosystem- its structure and
functions, Energy Flow in an Ecosystem, Food Chain, Food Web, Ecological
Pyramid & Ecological succession, Study of following ecosystems: Forest
Ecosystem, Grass land Ecosystem & Aquatic Ecosystem & Desert Ecosystem.
(8 Hours)
Unit – II: Natural Resources: Renewable & Non-Renewable resources; Land resources
and landuse change; Land degradation, Soil erosion & desertification.
Deforestation: Causes & impacts due to mining, Dam building on forest
biodiversity & tribal population. Energy Resources: Renewable & Non-
Renewable resources, Energy scenario & use of alternate energy sources, Case
studies. Biodiversity: Hot Spots of Biodiversity in India and World, Conservation,
Importance and Factors Responsible for Loss of Biodiversity, Bio-geographical
Classification of India. (8 Hours)
Unit – III: Environmental Pollutions: Types, Causes, Effects & control; Air, Water, soil &
noise pollution, Nuclear hazards & human health risks, Solid waste Management;
Control measures of urban & industrial wastes, pollution case studies.
(8 Hours)
Unit – IV: Environmental policies & practices: Climate change & Global Warming
(Greenhouse Effect), Ozone Layer - Its Depletion and Control Measures,
Photochemical Smog, Acid Rain Environmental laws: Environment protection
Act; air prevention & control of pollution act, Water Prevention & Control of
Pollution Act, Wild Life Protection Act, Forest Conservation Acts, International
Acts; Montreal & Kyoto Protocols & Convention on biological diversity, Nature
reserves, tribal population & Rights & human wild life conflicts in Indian context.
(8Hours)
Unit – V: Human Communities & Environment: Human population growth; impacts on
environment, human health & welfare, Resettlement & rehabilitation of projects
affected person: A case study, Disaster Management; Earthquake, Floods &
Droughts, Cyclones & Landslides, Environmental Movements; Chipko, Silent
Valley, Vishnoi’s of Rajasthan, Environmental Ethics; Role of Indian & other
regions & culture in environmental conservation, Environmental communication
& public awareness; Case study. (8 Hours)
Field Work:
1. Visit to an area to document environmental assets; river/forest/flora-fauna etc.
2. Visit to a local polluted site: urban/ rural/industrial/agricultural.
3. Study of common plants, insects, birds & basic principles of identification.
4. Study of simple ecosystem; pond, river etc.
Text Books:
1. “Environmental Chemistry”, De, A. K., New Age Publishers Pvt. Ltd.
2. “Introduction to Environmental Engineering and Science”, Masters, G. M., Prentice Hall
India Pvt. Ltd.
3. “Fundamentals of Ecology”, Odem, E. P., W. B. Sannders Co.
Reference Books:
1. “Biodiversity and Conservation”, Bryant, P. J., Hypertext Book
2. “Textbook of Environment Studies”, Tewari, Khulbe & Tewari, I.K. Publication
*Latest editions of all the suggested books are recommended.
B.Com (H) - Semester III Marketing and Sales of Financial Product
Course Code: BCH310 L-4, T-0, P-0, C-4
Objective: This course, students will know how to segment customers, what kind of data are
required to do so, what are the different ways to segment, which customers to target, how to
determine the best positioning of your brand in customers' minds, how to develop new
products/services that add value to consumers and firms, how to price financial products.
Unit-wise Course Contents:
Unit – I: Introduction: Concept, nature, scope and importance of Marketing; Marketing
concept and its evolution; Marketing mix; Market Analysis and Selection:
Marketing environment – macro and micro components and their impact on
marketing decisions. (8 Hours)
Unit–II: Market segmentation: Meaning, Importance of Market Segmentation, Needs of
Market Segmentation, Market Segmentation Procedure; Product Positioning;
Introduction, Objectives, Usefulness, Differentiating the product.
(8 Hours)
Unit – III: Market Targeting: Introduction, Procedure; Marketing Mix: Mix Decisions,
Product Decisions, New product Development, Failure of Products, Product life
cycle. (8 Hours)
Unit – IV: Pricing decisions, pricing objectives, policies, methods of setting price, various
pricing strategies; Channels of distribution, factors affecting channel distribution.
(8 Hours)
Unit – V: Introduction to Services Marketing, Social Marketing, On- Line Marketing.
(8 Hours)
Text Books:
1. Noel Capon and Siddharth Shekar Singh, “Managing Marketing-An Applied Approach”,
Wiley India Pvt. Limited 2016.
2. Noel Capon and Siddharth Shekar Singh,“The Marketing Tool kit”, Wiley India Pvt. Limited
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester III
Derivatives - I
Course Code: BCH311 L-4, T-0, P-0, C-4
Objective: To provide a basic understanding of derivatives practice and use in financial markets.
Unit-wise Course Contents:
Unit – I: Derivatives: Introduction to Derivatives, Derivative Products, Classification,
Participant, Evolution; Managing Risk, Types of Business Risk. (8 Hours)
Unit – II: Option: Basic of options, terminology, call, put, quotation, trading & settlements,
margins, adjustments of corporate actions. (8 Hours)
Unit – III: Futures & Forwards: Introduction to Forward Contract, Settlement of Forward
Contract; Introduction of Future Contracts, Specification of Future Contracts,
Pricing of Futures. Differentiate between futures & options. (8 Hours)
Unit – IV: Valuing Options: The binomial model, The Black-Scholes model, Monte-Carlo
simulation, Volatility estimation and implied volatility. (8 Hours)
Unit – V: Hedging and Greeks: The “Greeks”- Delta, Gamma, Vega, Theta & Rho. The
basic principle: Delta-Hedging, Asset mismatch, maturity mismatch, basis risk,
and minimum-variance hedging, Delta-Gamma hedging using options. (8 Hours)
--
Text Books:
1. Derivatives Markets, Robert L McDonald, Pearson Education India.
2. Equity Derivatives (VIII), Taxmann; 2017 edition (2017).
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester III Strategic Management
Course Code: BCH312 L-4, T-0, P-0, C-4
Objective: The objective of this course is to enable the student to learn the different aspects of
the Strategic Management which has become indispensable in the present day corporate world. It
will expose him to the different stages involved in the Strategic Management Process.
Unit-wise Course Contents:
Unit – I: An overview of strategic Management: Defining Strategy, levels at which strategy
operates: Approaches to strategic decision making: Strategic intent, vision,
Mission, Business definition, objectives and goals, Environmental analysis and
Diagnosis: concept of environment and its components; Environment scanning
and appraisal, Organizati on appraisal, Strategic advantage analysis and diagnosis
(8 Hours)
Unit – II: Corporate – level strategies: Grand, Stability, Expansion, Retrenchment,
Combination strategies, corporate Restructuring, Business -level/strategies:
Generic and tactics for business strategies. (8 Hours)
Unit – III: Strategic Analysis and choice: Process of strategic choice, corporate and business
level strategic analysis, subjective factors in strategic choice, contingency
strategies and strategic plan. (8 Hours)
Unit – IV: Activating Strategies: Inter-relationship between formulation and implementation;
Aspects of strategy implementation; Project and Procedural Implementation;
Resource allocation; Structural and Behavioural implementation. (8 Hours)
Unit – V: Functional and Operational implementation: Financial, Marketing,
Operation/production Personnel plans and policies, information, integration of
functional plans and policies, strategic evaluation and control: Techniques of
strategic evaluation and control. (8 Hours)
Text Books:
1. Thomas Wheelen and David Hunger, “Concepts in Strategic Management and Business
Policy towards Global Sustainability” (13th edition) Prentice Hall.
2. Khazmi Azhar, “Strategic Management and Business Policy” (Third Edition) the MC Graw
Hill Companies. Reference Books:
1. Bob De Wit and Ron Meyer, “Strategy Synthesis -Managing Strategy Paradoxes to Create
Competitive Advantage” Fourth Edition, Cengage Learning.
2. David, Fred, and Forest R. David. "Strategic Management: A Competitive Advantage
Approach, Concepts and Cases. 2016. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester III Business Research Methods
Course Code: BCH313 L-4, T-0, P-0, C-4
Objective: To impart knowledge about the principles and methods of auditing and their
applications.
Unit-wise Course Contents:
Unit – I: Relevance & Scope of Research in Management and steps involved in the
Research Process, Identification of Research Problem and Defining MR
problems. (8 Hours)
Unit – II: Research Design, Data – Collection Methodology Primary Data – Collection
Methods Measurement Techniques Characteristics of Measurement Techniques –
Reliability, Validity etc. Secondary Data Collection Methods Library Research
References Bibliography, Abstracts, etc. (8 Hours)
Unit – III: Primary and Secondary data sources Data collection instruments including in-
depth interviews, projective techniques and focus groups, Data management plan
– Sampling & measurement. (8 Hours)
Unit – IV: Data analysis – Tabulation, SPSS applications data base, testing for association,
Analysis Techniques Qualitative & Quantitative Analysis Techniques, Techniques
of Testing Hypothesis – Chi-square, T-test Correlation & Regression Analysis.
Analysis of Variance, etc. Making Choice of an Appropriate Analysis Technique.
(8 Hours)
Unit – V: Research Report Writing and computer Aided Research Methodology – use of
SPSS packages, Case Studies and Presentations. (8 Hours)
Text Books:
1. William G. Zikmund, Barry J. Babin, John C. Carr, Atanu Adhikari and Mitch Griffin,
Business Research Methods, 8th edition, Cengage Learning India Pvt.Ltd., New Delhi,
2016.
Reference Books:
1. Donald R. Cooper and Pamela S. Schindler, Business Research methods, 12th Edition,
Tata Mc Graw Hill.
2. Alan Bryman and Emma Bell, Business Research methods, Oxford University Press,
New Delhi, 3 rd edition.
3. Uma Sekaran, Research methods for Business, Wiley India, New Delhi. * Latest editions of all the suggested books are recommended.
B.Com (H) -Semester III Corporate Finance
Course Code: BCH314 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to develop the analytical skills for making
corporate investment with regards to financial decisions and develop the capacity to understand
the theory and apply, in real world situations, the techniques that have been developed in
corporate finance.
Unit-wise Course Contents:
Unit – I: Introduction to Corporate Finance: Meaning, Importance and Scope of
Corporate Finance; Concepts of Corporate Finance: Relationship between Risk
and Return & Time Value of Money; Objectives of Corporate Finance: Profit
Maximisation & Wealth Maximisation. (8 Hours)
Unit – II: Capital Budgeting – Principles and Techniques Nature of Capital Budgeting;
Data Requirement; identifying Relevant Cash Flows; Evaluation Techniques; and
Capital Budgeting Practices in India; Capital Budgeting – Additional Aspects Net
Return Value; Internal Rate of Return; Profitability Index Methods – A
Comparison. (8 Hours)
Unit – III: Capital Structure : Profitability Aspect; Liquidity Aspect; Control; Leverage
Ratios for other Firms in the Industry; Cost of Capital: Concept and
Measurement of Cost of Capital Importance and concept; Measurement of
Specific Costs; Computation of Overall Cost of Capital; and Cost of Capital
Practices in India; (8 Hours)
Unit – IV: Leverages: Operating, Financial and Combined Leverage Operating Leverage;
Financial Leverage; and Combined Leverage. Capital Structure Cost of Capital
and Valuation Capital Structure Theories; Net Income Approach; Net Operating
Income (NOI) Approach; Modigliani-Miller (MM) Approach; and Traditional
Approach. (8 Hours)
Unit – V: Dividend Theory: Dividend and Valuation Irrelevance of Dividends; and
Relevance of Dividends. Determinants of Dividends Policy Factors; Dividend
Policy in India; Bonus Shares (Stock dividend) and Stock (Share) Splits; Legal,
Procedural; and Tax Aspects associated with Dividend Decision. (8 Hours)
Text Books:
1. Corporate Finance, by Stephen A. Ross, Randolph W. Westerfield and Jeffrey Jaffe
(RWJ), 10th edition, McGraw-Hill 2016.
2. Ross, Westerfield, and Jordan, Fundamentals of Corporate Finance, Eleventh edition.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester III Advance Excel (P) - 1
Course Code: BCH352 L-2, T-0, P-4, C-4
Objective: The objective of the course is to familiarize the students with the innovations in
information technology and how it affects business.
Unit-wise Course Contents:
Unit – I: Basics of Excel - Data Formatting in Excel like colors, fonts, Bullets etc, Basic
Sorting and Filtering, Basic Formulae like SUM,AVERAGE,COUNT,MAX,MIN
etc, Spreadsheet Basics, Creating, Editing, saving and Printing spreadsheets.
(8 Hours)
Unit – II: Getting Advance in excel - Sorting Data by values, colors , etc, Filtering by
numbers , text , values , logical functions ,colors , Using Filters to Sort Data,
Using Auto filter, Creating a custom AutoFilter, advance Filtering Options. (8 Hours)
Unit – III: Custom and Conditional Formats - Creating a custom format, Create a custom
number format, Conditional Formatting, Creating Conditional Formatting, Editing
Conditional Formatting, Adding Conditional Formatting, Deleting Conditional
Formatting from the selected range.
(8 Hours)
Unit – IV: Data Validation - Specifying a valid range of value of a cell, specifying a valid
value for a cell, Specifying custom validation based on formula for a cell.
(8 Hours)
Unit – V: Working with Range Names - Using Range names, creating range names, Using
range names in formulas, Creating range names from headings, Deleting range
names. (8 Hours)
Text Books:
1. Excel 2010 Bible by john Walkenbach, John Wiley. Software:
1. Microsoft Excel 2016
2. Latest Version of excel software
Reference Books:
1. Excel 2007 & 2010 for Dummies by Greg Harvey, Willey.
2. New perspective on Microsoft Office Excel 2007 & 2010. * Latest editions of all the suggested books and latest software are recommended.
B.Com (H) - Semester IV Fixed Income Securities
Course Code: BCH408 L-4, T-0, P-0, C-4
Objective: Students will learn about term structure models, features of fixed income market; and
how to analyze and price different types of fixed income securities.
Unit-wise Course Contents:
Unit – I: Introduction to Debt Markets: Overview of debt, contracts and classification of
debt securities, Instruments and Players and their objectives, Government debt
markets, The money market, The repo market Players in Debt Market. (8 Hours)
Unit – II: Introduction of Bond: Meaning of Bonds, Difference between Bonds and Stock,
Benefits in investments in Bonds, Features of Bond, Types of Bonds, Zero
coupon and coupon bonds, types of bond risks, default risk and credit risk. Bonds
with Options, Risks in Bonds I, Risks of debt securities. (8 Hours)
Unit – III: Risks in Bonds II, Introduction to Bond Valuation I. estimating bond yields, Bond
Valuation. (8 Hours)
Unit – IV: Bond Valuation II, Present value model, yield to maturity and current yield.
(8 Hours)
Unit – V: Mortgage Based Securities (MBS) and Assets Based Securities (ABS) markets,
Valuation of MBS and ABS, Case Studies. (8 Hours)
Text Books:
1. Fixed Income Analysis, 3rd Edition- Barbara S. Petitt, Jerald E. Pinto, Wendy L. Pirie, Bob
Kopprasch.
2. Pietro Veronesi. Fixed Income Securities: Valuation, Risk, and Risk Management.
3. Suresh Sundaresan. Fixed Income Markets and their derivatives. Second edition.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV Information Technology in Business Management
Course Code: BCH409 L-3, T-0, P-2, C-4
Objective: Apply information systems to meet business needs.
Unit-wise Course Contents:
Unit I: Introduction to E-commerce: Introduction, E-commerce or Electronic
Commerce-An Overview, Electronic Commerce – Cutting edge, Electronic
Commerce Framework, Evolution of E-commerce: Network Infrastructure:
Introduction, Network Infrastructure- An Overview, The Internet
Hierarchy, Basic Blocks of e-commerce, Networks layers & TCP/IP protocols,
The Advantages of Internet, World Wide Web. (8 Hours)
Unit II: E-Marketing: The scope of E-Marketing, Internet Marketing Techniques,
Consumer Oriented Business: Consumer Market, One-to-One Marketing,
Consumer Demographics, Maintaining Loyalty, Gaining Acceptance, Online
Catalogue, the Pilot Catalogue, A Unique Search Engine. (8 Hours)
Unit III: MIS- Organizations and Computing: Introduction, Modern Organization-IT
enabled- Networked-Dispersed- Knowledge Organization, Information Systems
in Organizations. (8 Hours)
Unit IV: Managing Information Systems in Organisations: Introduction, Managing in
the Internet Era, Managing Information Systems in Organization-the IT
interaction model. (8 Hours)
Unit V: Data and Information: Decision making and communication: communication in
organizations- types of communication- examples of communications in
organisations- decision making with communication technology. (8 Hours)
Text Books: 1. E-Commerce: Fundamentals and Applications, Henry Chan, Raymond Lee, Tharam Dillon,
Elizabeth Chang, Wiley.
2. E - Commerce: Strategy, Technologies and Applications, David Whiteley (Author) McGraw
Hill Education (1 July 2017).
3. MIS: Management Information Systems in Business, Government and Society, Rahul De,
Wiley. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV Derivatives-II
Course Code: BCH411 L-4, T-0, P-0, C-4
Unit-wise Course Contents:
Unit – I: Introduction to Derivatives : Derivatives defined, Types of derivatives:
Financial derivatives & Commodity derivatives, Products, participants and
functions, Exchange–traded versus OTC derivatives: Commodity Derivatives:
How they differ from financial derivatives: Warehousing & Quality of Underlying
assets, Global commodities exchanges, Commodities exchanges in India (regional
& national), Commodities permitted for trading, Kabra Committee Report
(Roadmap), Commodity specific issues, Cropping and growth patterns, Global
and domestic demand- supply dynamics, Price trends and factors that influence
prices. (8 Hours)
Unit – II: Instruments available for trading; Types of instruments (future, options),
Basics, Payoffs; Pricing commodity derivatives; using commodity derivative
markets: Hedging, Speculation, Arbitrage; the NCDEX platform: About NCDEX,
Exchange membership, Rules, regulations, byelaws. (8 Hours)
Unit – III: Commodities to be traded on the NCDEX platform: Types of commodities:
Bullion (silver & gold), Agricultural commodities; Trading on the NCDEX
platform: Contract specifications, Trading system, Entities in the trading system,
Trader workstation, Order types and conditions, Exposure limits. (8 Hours)
Unit – IV: Clearing, Settlement and Risk Management: Calendar and settlement schedule,
Position determination, Settlement mechanism - Daily Mark to Market
Settlement, Settlement price - Daily settlement price, Final settlement price;
Margining- Initial margin, Daily Mark to Market margin, Open interest limits,
Second Line of Defence, NSCCL SPAN; Final settlement- Cash settlement,
Physical settlement(Warehousing); Exception Handling - Funds Shortages,
Delivery Shortages. (8 Hours)
Unit – V: Regulatory Framework: Rules governing Commodity Derivatives Exchanges,
Rules governing Intermediaries, Investor Grievances, and Arbitration Rules.
(8 Hours)
Text Books: 1. Mastering Derivatives Markets: A Step-by-Step Guide to the Products, Applications and
Risks (The Mastering Series), Francesca Taylor, Financial Times/ Prentice Hall; 4th edition.
2. Commodity Derivatives and Risk Management by Prabina Rajib; http://phindia.com/bookdetails/commodity_derivatives_and_risk_management_by- rajib_prabina_-isbn-978-81-203-4899-8
3. Commodity Derivatives: Markets and Applications by Neil C. Schofield
4. Indian Financial Systems; M.Y. Khan, Tata McGraw Hill, New Delhi.
5. SEBI Manual, Taxmann.
6. Financial Institutions and Markets ; Shashi K Gupta, Kalyani Publishers, New Delhi -
110002.
7. Commodity Markets and Derivatives, Bharat Kulkarni, Excel Books, A-45, Naraina, Phase
I, New Delhi-1100028 * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV
Merger & Acquisitions
Course Code: BCH412 L-4, T-0, P-0, C-4
Objective: Liberalized economy has generated many opportunities of combining businesses to
create wealth. The fundamental aim of the course is to prepare students to take advantage of the
current scenario and understand how mergers, acquisition and corporate restructuring is
implemented.
Unit-wise Course Contents:
Unit – I: Introduction in Mergers, Types of Mergers, Merger Strategy - Growth, Synergy,
Operating Synergy, Financial Synergy, Diversification, Other Economic Motives,
Hubris Hypothesis of Takeovers, Other Motives, Tax Motives Financial
Evaluation, Joint Venture and Strategic Alliances. (8 Hours)
Unit – II: Legal Aspects of Mergers/ Amalgamation and Acquisition / Labour, Provisions of
Companies Act, Regulation by SEBI, Takeover Code: Scheme of Amalgamation,
Approval from Court. Valuation of a business. (8 Hours)
Unit – III: Methods of Valuation – Cash flow Basis, Earning Potential Basis, Growth Rate,
Market Price etc. Computation of Impact on EPS & Market Price. (8 Hours)
Unit – IV: Determination of Exchange Ratio, Impact of Variation in Growth of the Firms,
MBO, LBO, Boot Strapping; Criteria for Negotiating Friendly Takeover,
Financing of Merger. (8 Hours)
Unit – V: Defence against Hostile Takeover, Poisson Pill, Bear Hug, Greenmail, Pacman.
Post Merger HR & Cultural Issues. (8 Hours)
Text Books:
1. Mergers, Acquisitions, and Other Restructuring Activities: An Integrated Approach to
Process, Tools, Cases, and Solutions, 8th edition, by Donald M. DePamphilis, Academic
Press, San Diego, Ca., 2015 (ISBN: 9780128013908 ).
2. Dale Oesterle, The Law of Mergers and Acquisitions (2015).
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV Behavioral Finance
Course Code: BCH413 L-4, T-0, P-0, C-4
Objective: After the course student will know- Bounded rationality concept; main assumptions and
ideas of prospect theory; theoretical and empirical foundations and challenges to the efficient market
hypothesis; key behavioral biases of individual and professional investors; key anomalies in the markets
proving the behavioral biases; key behavioral biases of top managers.
Unit-wise Course Contents:
Unit – I: Behavioral Finance: Nature, Scope, Objectives and Significance & application.
History of Behavioral Finance, Psychology: Concept, Nature, Importance, The
psychology of financial markets, The psychology of Investor behavior,
Behavioral Finance Market Strategies, Prospect theory, Loss aversion theory
under Prospect Theory & mental accounting —investors Disposition effect.
(8 Hours)
Unit – II: Building block of Behavioral Finance, Cognitive Psychology and limits to
arbitrage. Demand by arbitrageurs: Definition of arbitrageur; Long - short trades;
Risk vs. Horizon; Transaction costs and short - selling costs; fundamental risk;
Noise - trader risk; Professional arbitrage; Destabilizing informed trading
(positive feedback, predation) Expected utility as a basis for decision - making.
The evolution of theories based on expected utility concept. (8 Hours)
Unit – III: Ellsberg’s paradoxes, Rationality from an economics and evolutionary
prospective. Different ways to define rationality: dependence on time horizon,
individual or group rationality. Herbert Simon and bounded rationality. Demand
by average investors: Definition of average investor; Belief biases; Limited
attention and categorization; Non - traditional preferences – prospect theory and
loss aversion; Bubbles and systematic investor sentiment. (8 Hours)
Unit – IV: External factors and investor behavior: Fear & Greed in Financial Market,
emotions and financial markets: geomagnetic storm , Statistical methodology for
capturing the effects of external influence onto stock market returns.
(8 Hours)
Unit – V: Behavioral corporate finance: Empirical data on dividend presence or absence,
ex-dividend day behavior. Timing of good and bad corporate news
announcement. Systematic approach of using behavioural factors in corporate
decision - making. Neurophysiology of risk - taking. Personality traits and risk
attitudes in different domains. (8 Hours)
Text Books:
1. Daniel Kahneman, Thinking fast and slow, Farrar, Straus and Giroux-2016.
Reference Books:
1. Scott Plous, The psychology of judgment and decision making McGraw hill.
2. Daniel Kahneman and Amos Tverskey (Eds) Choices, values and frames; Russell sage
foundation Cambridge, VIC New York. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV Technical Analysis
Course Code: BCH414 L-4, T-0, P-0, C-4
Objective: The main objectives of technical analysis are to be able to profit from trading by
observing market patterns and statistics, to know when to enter and exit a market.
Unit-wise Course Contents:
Unit – I: Introduction to Technical Analysis: Meaning, Basic Assumptions, Importance,
and Strength & Weakness, Fundamental Analysis vs Technical analysis.
(8 Hours)
Unit – II: The Charts: Candlestick analysis: One Candle Pattern – Hammer, Hanging Man,
Shooting Star and Inverted Hammer. Two Candle Pattern: Bullish engulfing,
Bearish engulfing, Piercing, Bearish harami, and Bullish harami. Three Candle
Pattern: Evening Star, Morning Star. (8 Hours)
Unit – III: Chart Patterns: Support & Resistance Line, Head & Shoulder, Double Top &
Double Bottom, and Gap Theory. (8 Hours)
Unit – IV: Major Indicators: Technical Indicators Offers- uses of indicator, tips of using
indicators, types of indicators, simple moving averages, exponential moving
average and Trend Following Indicator – uses and signals of multiple moving
averages (8 Hours)
Unit – V: Oscillators: Relative Strength Index – Momentum, Applications, Overbought and
Oversold, Divergence, Real life problems in use of RSI. Moving average
convergence/ divergence (MACD)- Calculation, Benefits and Bull & Bear Market
tool kit applications. (8 Hours)
Text Books:
1. Technical Analysis of Stock Trends, Tenth Edition – Robert D. Edwards. 2. Technical Analysis of the Financial Markets: A Comprehensive Guide to Trading Methods
and Application. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester IV
Advance Excel (P)-II
Course Code: BCH452 L-2, T-0, P-4, C-4
Objective: The main objectives of advance excel is to improve the advance skills in basic excel
users, in order to give them the tools for an effective and qualified approach to professional
activities.
Unit-wise Course Contents:
Unit – I: Using Formulas and Functions - Text Function, Logical Functions, Date and
Time Functions, Information Function, Database Functions, Math and Trigonometry Functions,
Statistical Functions, Lookup and reference functions. (8 Hours)
Unit – II: Absolute and Relative cell reference - Relative cell reference, Absolute cell
reference. Excel Auditing Tool - Trace precedents, Remove arrows. (8 Hours)
Unit – III: Explore more in Excel - Freeze of windows, Splitting of Windows, Paste
Special, Spark lines, Remove duplicates, Go to function tab Data Reconciliation. (8 Hours)
Unit – IV: Managing Tables - Creating Tables, Naming the Tables, Changing the Table
style, creating a total row, creating a calculated column, using Filtering in Table, Removing the
duplicate record; Getting data - Creating subtotal, Using Automatically Outline, Grouping Data
Manual. (8 Hours)
Unit – V: Working with Charts - Creating a chart, formatting a chart, Adding Labels,
Changing the chart type, Data source; Working with Pivot Tables - Creating Pivot tables,
Adding Pivot table Report Fields, Refreshing Pivot table Reports, Changing the summary
functions, creating report filter page. (8 Hours)
Text Books:
1. Excel 2010 Bible by john Walkenbach, John Wiley- 2010 Edition. Software:
3. Microsoft Excel 2016 4. Latest Version of excel software
Reference Books:
1. Excel 2007 for Dummies by Greg Harvey.
2. New perspective on Microsoft Office Excel 2007.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V Management Accounting
Course Code: BCH502 L-3, T-2, P-0, C-4
Objective: The basic objective of this course is to provide fundamental knowledge about
management accounting.
Unit-wise Course Contents:
Unit – I: Introduction to Managerial Accounting: Meaning, Nature, Scope, Advantages
and Limitations, relationship of managerial accounting with other disciplines,
Difference between cost accounting and managerial accounting. (8 Hours)
Unit – II: Marginal Costing: Concept, Difference between absorption costing and
managerial costing, Advantages and limitations of marginal costing, Break Even
Point P/V ratio, CVP analysis. (8 Hours)
Unit – III: Working Capital Management : Introduction, meaning, concepts, classification
and importance of working capital, Factors determining working capital
requirements, Assessment and forecasting of working capital requirements,
Assessment and forecasting of working capital requirements, Operating cycle,
Weighted Operating cycle. (8 Hours)
Unit – IV: Concept of Standard Costing: Standard cost and estimated costs. Advantages
and limitations of standard costing. Calculation of Material variance, Labor
variance and Overhead variance. (8 Hours)
Unit – V: Responsibility Accounting: Concept of Responsibility accounting and Types of
Responsibility Center. (8 Hours)
Text Books:
1. Lal, Jawahar.Advanced Management Accounting Text and cases S. Chand & Co., New
Delhi.
2. Singh, S. K. and Gupta Lovleen.Management Accounting–theory and Practice. Pinnacle
Publishing House.
3. H.V. Jhamb, “Management Accounting”, ANE Books Pvt. Ltd. New Delhi.
Reference Books:
1. Robert N. Anthony, David F. Hawkins, and Kenneth A. Merchant Accounting: Text and
Cases (12th ed., International) Richard D. Irwin, Inc. Homewood, Illinois, 2016
2. Anthony Atkinson, Rajiv Banker, Robert Kaplan, & Mark Young Managerial Accounting
(5th ed.) Pearson-Prentice Hall, New Jersey, 2016
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V Project Financing
Course Code: BCH505 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to provide the knowledge of project financing to
the students.
Unit-wise Course Contents:
Unit – I: Introduction: Project Management: concepts of project and project
management, Nature and scope of Project management, Generation and screening
of project ideas. (8 Hours)
Unit – II: Project Appraisal: Market and Demand Analysis, Situation Analysis, Collection
of Information, Market Survey, Demand Forecasting. (8 Hours)
Unit – III: Feasibility: Technical, Financial and risk Analysis of Project. (8 Hours)
Unit – IV: Social Cost Benefit Analysis: SCB, UNIBO approach. (8 Hours)
Unit – V: Multiple Project and Constraints: Constraints, Method of ranking:
Mathematical Programming Approach. 8 Hours)
Text Books: 1. Chandra Prasanna, Project: Preparation, Appraisal, Budgeting and Implementation, Tata Mc
Graw Hill.
2. Mohsin M., Project Planning and Control, Vikas Publishing House.
Reference Books: 1. Goyal B.B., Project Management: A Development Perspective, Deep & Deep Publications.
2. Chaudhary, S., Project Management, Tata Mc Graw Hill Publications.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V
Financial Planning
Course Code: BCH507 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to provide fundamental knowledge of financial
planning.
Unit-wise Course Contents:
Unit – I: Introduction to Financial Planning: The process financial planning, Client
interactions, Time value of money applications, Personal financial statements,
Cash flow and debt management, planning to finance education. (8 Hours)
Unit – II: Risk Analysis & Insurance Planning: Risk management and insurance decision
in personal financial planning, Various Insurance Policies and Strategies for
General Insurance, Life Insurance, Motor Insurance, and Medical Insurance.
(8 Hours)
Unit – III: Retirement Planning & Employees Benefits: Retirement need analysis
techniques, Development of retirement plan, various retirement schemes such as
Employees Provident Fund (EPF), Public Provident Fund (PPF), Superannuation
Fund, Gratuity, Other Pension Plan and Post-retirement counseling. (8 hours)
Unit – IV: Investment Planning: Risk Return Analysis, Mutual Fund, derivatives, Asset
Allocation, Investment strategies and Portfolio construction and management.
(8 Hours)
Unit – V: Tax Planning: Income tax computation for Individuals, Companies, Trusts and
other bodies. Statutory provisions pertaining to Capital Gains and indexation,
House Property, Deduction and Allowances, Non Resident Indian tax laws, and
Tax Management Techniques. . (8 Hours)
Text Books:
1. Fundamentals of Financial Planning, 4th edition. By Dalton et al.
2. Singhanar V.K: Students' Guide to Income Fax; Taxmann, Delhi. 3. George Rejda: Principles of Risk Management and Insurance: Pearson, New Delhi.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V Mutual Funds
Course Code: BCH508 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to introduce the concept of mutual funds,
highlight the advantages they offer, and describe the salient features of various types of mutual
fund schemes.
Unit-wise Course Contents:
Unit – I: Introduction to Mutual Fund-History & Origin, Definition, Meaning,
Characteristics, Advantages, Disadvantages, Limitations of Mutual Funds, Ethics
in Mutual Fund. (8 Hours)
Unit – II: Classification of Mutual Funds- Types of Mutual Fund-(introduction and
Characteristics), Functional/Operational–Open ended, close ended, Interval.
(8 Hours)
Unit – III: Miscellaneous-Tax Saving Funds, Exchange Traded Funds, Balance Funds, Fixed
Term Plan, Debt Funds, Systematic Investment Planning & Systematic Transfer
Plan.Funds Offer-Fund Rating and Ranking–Its need and importance. (8 Hours)
Unit – IV: Basis of Ratings, Interpretation of Funding Rating by CRISIL, CARE and ICRA.
Selection Criteria – (Size, Stability, Credit Portfolio, Performance). Funds
Expenses. (8 Hours)
Unit – V: Mutual Fund Investment/Planning- Basics of Financial Planning–Financial
Planning Steps, Life Cycle, Wealth Cycle, Risk Profiling, Asset Allocation,
Contingency Funds (8 Hours)
Text Books: 1. Role of Mutual Fund Distribution Intermediaries, by Dikkatwar Ramkrishna (Author),
Scholars' Press.
2. Indian Mutual Funds Handbook: A Guide for Industry Professionals and Intelligent
Investors, Sundar Sankaran (Author), Vision Books; Fifth edition. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V Financial Modeling
Course Code: BCH509 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is analyzing the company performance on relevant
financial parameters.
Unit-wise Course Contents:
Unit – I: Overview of Financial Modeling, Best Practices, and Core Statements. (8 Hours)
Unit – II: Forecasting Revenue and Expenses, Scenario Analysis, Working Capital Schedule
(Assets). (8 Hours)
Unit – III: Working Capital Schedule – (Liabilities), Depreciation Schedule, Amortization
Schedule. (8 Hours)
Unit – IV: Long-Term Items and completion of income statement logic, Shareholder’s equity
Schedule Debt and Interest, Troubleshooting your Financial Model (Part A).
(8 Hours)
Unit – V: Data Tables, Basics of Valuation, Valuation Of Companies – DDM, Discounted
Cash Flow Model, Recap (A). (8 Hours)
Textbook
1. Simon Benninga, “Financial Modeling”, 4th Ed., 2014, Massachusetts Institute of
Technology, ISBN-13: 860-1401358411; ISBN-10: 0262027283
2. Chandan Sengupta, “Financial Modeling Using Excel and VBA”, Wiley Finance, ISBN-13:
78-0471267683; ISBN-10: 0471267686
3. Michael Rees, “Financial Modelling in Practice”, 2008, Wiley Finance, ISBN: 978-0-470-
99744-4.
4. Mary Jackson and Mike Staunton, “Advanced Modelling in Finance using Excel and VBA”,
2001, Wiley Finance, ISBN-13: 978-0-471-49922-0.
5. John Charnes, “Financial Modeling with Crystal Ball and Excel”, 2012, Wiley Finance,
ISBN 978-1-118-17544-6.
6. Simon Benninga, “Principles of Finance with Excel”, 2006, Oxford University Press, ISBN-
13: 978-0-19-530150-2.
7. Isaac Gottlieb, “Next Generation Excel, Modeling in Excel for Analysts and MBAs”, 2010,
John Wiley and Sons, ISBN: 978-0-470-82473-3. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V Commodity Markets
Course Code: BCH510 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to analyze the hedging effectiveness of
commodity futures markets and examine the market efficiency of commodity future markets.
Unit-wise Course Contents:
Unit – I: Introduction to Commodity Market: Emergence of Commodity Market, Dynamics
of global commodity markets, Indian commodity markets – Current status &
future prospects. (8 Hours)
Unit – II: Strengthening commodity markets in India: Role of Government, Role of
Commodity Exchanges, Other Institutions, Training & development of Dealers.
(8 Hours)
Unit – III: Commodity Exchanges: Function & Role, Trading & Clearing methods,
Commodity futures, Commodity Specific Exchanges Vs Multi Commodity
Exchanges (8 Hours)
Unit – IV: Commodity Market in India: Commodity Exchanges in India, Role of Information
in Commodity Markets, Linkages between equity markets and commodity
markets, Commodity markets – Logistics and Warehousing. (8 Hours)
Unit – V: Commodity Research: Meaning, Need and Scope; Do’s And Don’ts for Dealing
in Commodity Futures. (8 Hours)
Text Books:
1. Commodity Market, Prasanna Chandra, IAPM, Tata Mc Graw–Hill, 2008.
2. Commodity Markets, Niti Nandini Chatnani,Tata McGraw Hill Education Private Limited, 7
West Patel Nagar, New Delhi-110008.
3. Commodity Markets and Derivatives, Bharat Kulkarni, Excel Books, A-45, Naraina, Phase I,
New Delhi-1100028. * Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V
Foreign Exchange Management
Course Code: BCH511 L-4, T-0, P-0, C-4
Objective: After the course student will know- To earn revenue in the form of difference
between selling and purchasing rates of foreign exchange, to stabilize the exchange rates, to
make imports of preferable goods possible by making the necessary foreign exchange available
and to pay off foreign liabilities with the help of available foreign exchange resources.
Unit-wise Course Contents:
Unit – I: Introduction: The Foreign Exchange Market, Participant and Structure, Market for
derivatives – currency futures, currency options. (8 Hours)
Unit – II: Exchange Rates: Exchange rates theories, Exchange rate quotation, determination
of exchange rate in spot market and forward market. Exchange rate forecasting.
(8 Hours)
Unit – III: Spot Market: Spot Rate quotations, cross exchange rate quotations, bid – ask
spread, triangular arbitrage, spot foreign exchange market micro structure.
(8 Hours)
Unit – IV: Forward Market: forward rate quotations, long and short forward positions,
forward cross exchange rates, swap transactions, forward premium. (8 Hours)
Unit – V: Management of exchange rate exposure: Nature, measurement and management
of exchange rate exposure, Nature of interest rate risk, Techniques to manage
interest rate exposure. (8 Hours)
Text Books: 1. Foreign Exchange Management Act with Rules- Bare Act (2017 Edition), Taxmann, Bare
Act; Edition (2017)
2. The Foreign Exchange Matrix: A new framework for understanding currency movements
Barbara Rockefeller & Vicki Schmelzer, Harriman House Publishing; 1st edition
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester V
REPORT (Financial Statement Analysis)
Course Code: BCH551 L-0, T-0, P-4, C-4
Objective: By this report the student is expected to learn about the financial statements, analyze
and suggest solutions
Guidelines:
1. At the end of second year examination, every student will prepare the report based on
financial statement survey. The guidelines of report will be provided before the end of the
fourth semester classes
2. During the course of training, the college will assign a problem/project to the student. The
student, after the completion of analysis will submit a report to the College/Institute, which
will form part of fifth semester examination.
3. The report will be evaluated by internal and external examiner. It will carry total of 100
marks divided into written report of 50 marks by external examiner and presentation of 50
marks in front of a panel of at least three faculty members appointed by Director/ Principal of
the college.
4. The external marks will be awarded by the external examiner who will be appointed by the
examination division.
5. The format of the report is given below:
• Objective of the Research Undertaken • Results and Analysis • Conclusions • References • Annexure
B.Com (H) - Semester VI
Security Analysis and Investment Management
Course Code: BCH603 L-3, T-2, P-0, C-4
Objective: The basic objective of this course is to understand the various financial investment
avenues and efficient portfolio management techniques and to provide the skills required to take
correct investment decisions, selecting the best securities and efficient portfolio management.
Unit-wise Course Contents:
Unit – I: Meaning, Nature and Scope of Investment: Approaches to investment. Stock
Exchange and New Issue Markets: Their nature, structure, functioning and
limitations. (8 Hours)
Unit – II: Valuation of Securities: Bonds, Preference shares and Equity Shares. (8 Hours)
Unit – III: Risk and Return: Concept of Risk and Types, Measures of risk and return,
Systematic and unsystematic, Company and Industry Analysis. (8 Hours)
Unit – IV: Portfolio Analysis and Selection: Concept of Portfolio, Portfolio risk and return;
Beta as a measure of risk; CAPM and Arbitrage pricing theory. (8 Hours)
Unit – V: Portfolio Management Performance Evaluation of Existing Portfolio: Sharpe and
Treynor measure; Finding alternatives and revision of portfolio. (8 Hours)
Text Books:
1. Ranganatham -Security Analysis and Portfolio Management, Pearson Education.
2. Chandra P -Investment Analysis and Portfolio Management (Tata Mc Graw Hill, 3rd Ed).
3. Pandian P -Security Analysis and Portfolio Management, Vikas Publication.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Taxation
Course Code: BCH608 L-3, T-2, P-0, C-4
Objective: The basic objective of this course is to get working knowledge of various taxes.
Unit-wise Course Contents:
Unit – I: Introduction to Taxation, Direct Tax- Salaries, and Direct Tax- House Property.
(8 Hours)
Unit – II: Direct Tax- Capital Gains, Direct Tax- Profits and Gains from Business and
Profession, Direct Tax- Other sources. (8 Hours)
Unit – III: Direct Tax- Deductions, Direct Tax- Exemptions, Direct Tax- Advance Tax and
Tax deducted at source. (8 Hours)
Unit – IV: Direct Tax- Filing return of income – Manually and Online. (8 Hours)
Unit – V: Introduction of GST : Structure of GST ( SGST, CGST, UTGST & IGST); GST
Council, GST Network, State Compensation Mechanism, Registration.
(8 Hours)
Text Books:
1. Singhania, Vinod K., Kapil Singhania and Monica Singhania. Direct Taxes Planning and
Management.Taxmann Publications Pvt. Ltd., New Delhi.
2. Goyal, S.P.Direct Tax planning. Sahitya Bhawan, Agra.
3. T.P. Ghosh. IFRSs. Taxman Publications Pvt. Ltd. New Delhi.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Innovative Financial Services
Course Code: BCH609 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to Management of financial services-
understanding the financial products-Overview of various financial services in India.
Unit-wise Course Contents:
Unit – I: Introduction to Traditional Financial Services.
Concept, Objectives/Functions, Characteristics, Financial Service Market,
Financial Service Market Constituents, Growth of Financial Services in India,
Problems in Financial Services Sector, Banking and Non-Banking Companies,
Regulatory Framework. (8 Hours)
Unit – II: Factoring and Forfeiting: Introduction, Types of Factoring, Theoretical
Framework, Factoring Cost, Advantages and Disadvantages of Factoring,
Factoring in India, Factoring v/s Forfeiting, Working of Forfeiting, Benefits and
Drawbacks of Forfeiting, Practical Problems.Bill Discounting Introduction,
Framework, Bill Market Schemes, Factoring V/s Bill Discounting in Receivable
Management. (8 Hours)
Unit – III Issue Management and Intermediaries: Introduction, Merchant Bankers/ Lead
Managers, Underwriters, Bankers to an Issue, Brokers to an Issue. Stock
Broking: Introduction, Stock Brokers, Sub Brokers, Foreign Brokers, Trading
and Clearing/Self Clearing Members, Stock Trading (Cash and Normal)
Derivative Trading Securitization: Definition, Securitization v/s Factoring,
Features of Securitization, Pass Through Certificates, Securitization Mechanism,
Special Purpose Vehicle, Securitisable Assets, Benefits of Securitization, New
Guidelines on Securitization. (8 Hours)
Unit – IV: Financial Services and its Mechanism
Lease and Hire-Purchase: Meaning, Characteristics Types of lease-Finance
Lease, Operating Lease, Advantages and Disadvantages of Leasing. Hire
Purchase: Meaning, Characteristics, Advantages and Disadvantages of Hire
Purchase. (8 Hours)
Unit – V: Consumer Finance: Introduction, Sources, Types of Products, Consumer
Finance Practice in India, Mechanics of Consumer Finance, Terms, Pricing,
Marketing and Insurance of Consumer Finance, Consumer Credit Scoring, Case
for and against Consumer Finance Plastic Money: Growth of Plastic Money
Services in India, Types of Plastic Cards- Credit card, Debit Card, Smart card,
Add-on Cards, Performance of Credit Cards and Debit Cards, Benefits of Credit
Cards, Dangers of Debit Cards, Prevention of Frauds and Misuse, Consumer
Protection in Indian Scenario. Credit Rating: Meaning, Origin, Features,
Advantages of Rating, Regulatory Framework, Credit Rating Agencies, Credit
Rating Process, Credit Rating Symbols. Credit Rating Agencies in India,
Limitations of Rating. (8 Hours)
Text Books:
1. Khan, M.Y. (2015). Financial Services, 8/e; New Delhi: McGraw Hill Education.
2. Shanmugam, R. (2016). Financial Services,New Delhi: Wiley India.
3. Siddaiah, Thummuluri (2017).Financial Services, New Delhi: Pearson.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Business Planning and Entrepreneurial Management
Course Code: BCH610 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to achieve the objective of creating an
entrepreneurial mind set and encourage entrepreneurial thinking.
Unit-wise Course Contents:
Unit – I: Foundations of Entrepreneurship Development: Concept, meaning,
importance, characteristics and significance of entrepreneurial development.
(8 Hours)
Unit – II: Theories of Entrepreneurship: Innovation Theory by Schumpeter & Imitating,
Theory of High Achievement by McClelland, X-Efficiency Theory by
Leibenstein, Theory of Profit by Knight, Theory of Social change by Everett
Hagen. (8 Hours)
Unit – III: External Influences on Entrepreneurship Development: Socio-Cultural,
Political, Economical, Personal. Role of Entrepreneurial culture in
Entrepreneurship Development. (8 Hours)
Unit – IV: Types & Classification of Entrepreneurs: Intrapreneur-Concept and
Development of Intrapreneurship. Women Entrepreneur – concept,
development and problems faced by Women Entrepreneurs, Development of
Women Entrepreneurs with reference to Self Help Group. Social
entrepreneurship-meaning and its development of Social Entrepreneurship in
India. (8 Hours)
Unit – V: Entrepreneur Project Development & Business Plan, Venture Development:
Innovation, Invention, Creativity, Business Idea, Opportunities through Change.
Entrepreneurship Development Cycle. Business Planning Process: The business
plan as an Entrepreneurial tool, scope and value of Business plan. Elements of
Business Plan, Objectives, Market and Feasibility Analysis, Marketing,
Finance, Organization & Management, Ownership, Critical Risk Contingencies of
the proposal, Scheduling and milestones. Steps involved in starting of Venture
Institutional support to an Entrepreneur, Venture funding, requirements of Capital
(Fixed and working) Sources of finance, problem of Venture set-up and prospects
(8 Hours)
Text Books:
1. Gupta, C.B. & Srinivas, Entrepreneurial Development. New Delhi: Sultan Chand & Sons.
2. Arora, R. and Sood, S.K.Fundamentals of Entrepreneurship and Small Business
Management. Ludhiana: Kalyani Publishers.
3. Ramachandaran, K.Managing a New Business Successfully, New Delhi: Global Business
Press.
4. Dynamics of Entrepreneurial Development Management – Vasant Desai, Himalaya
Publishing House.
5. Entrepreneurial Development – S.S. Khanna
6. Entrepreneurship & Small Business Management – CL Bansal, Haranand Publication
7. Entrepreneurial Development in India – Sami Uddin, Mittal Publication
8. Entrepreneur Vs Entrepreneurship- Human Diagno
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Financial Technology
Course Code: BCH611 L-3, T-2, P-0, C-4
Objective: The basic objective of this course is how technology and regulation is impacting on
financial services and the drivers behind this.
Unit-wise Course Contents:
Unit – I: Banking Sector & Technology: Business Structure & I.T. Framework Core
Banking Solution & Transaction Cycles Clearing, Settlements & Transaction
Processing Technology Set-Up & Risk Management. (8 Hours)
Unit – II: Financial Markets & Technology: IPO & Book Building Secondary Markets &
Technology Set-up Trading Systems & Technology Back Office Technology.
(8 Hours)
Unit – III: Investment Banking & Technology: Investment Banking & Technology Set-up.
Recent trends in technology related Investment Banking, Scope of technology in
Investment Banking Sector, Importance of Investment Banking. (8 Hours)
Unit – IV: Insurance Sector & Technology: Distribution Channel, Technology Set-up.,
Recent trends in technology related Investment Banking, Scope of technology in
Investment Banking Sector, Importance of Investment Banking.
(8 Hours)
Unit – V: Brief Knowledge of Latest Software Uses: Overview of latest software use in
Banking Sector, Financial Market, Investment Banking and Insurance Sector.
(8 Hours)
Text Books:
1. Introduction to Financial Technology, Roy S. Freedman, Academic Press, 2017.
2. The Impact and Influence of Financial Technology on Banking and the Finance Industry,
Richard Hayen, Paperback – December 2, 2016.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Financial Risk Management
Course Code: BCH612 L-4, T-0, P-0, C-4
Objective: The basic objective of this course is to understanding principles and practice of
financial risk management.
Unit-wise Course Contents:
Unit – I: Introduction to risk management, Enterprise risk management, Corporate
Governance and Corporate Risk Management. (8 Hours)
Unit – II: Case Studies, Basic Quants and Statistics, Capital Asset Pricing Model.
(8 Hours)
Unit – III: Arbitrage and Arbitrage Pricing Theory – Multi-factor Model, Banking Sector,
Information Risk, Data Quality Management and Risk Reporting. (8 Hours)
Unit – IV: Role of Exchanges and Central Counterparty in Capital Market Trades, Interest
Rates and Interest Rate Futures, Derivatives –Part I. (8 Hours)
Unit – V: Commodities Market Part I, Fixed Income Market Part I, Foreign Exchange
Market. (8 Hours)
Text Books:
1. Horcher, Karen.Essentials of Financial Risk Management. Wiley.
2. Rejda, G.E. (2010).Principle of risk management and insurance. 11th Edition. Englewood
Cliffs,NJ: Prentice Hall.
* Latest editions of all the suggested books are recommended.
B.Com (H) - Semester VI Comprehensive Viva
Course Code: BCH651 L-0, T-0, P-0, C-4
Objective: The objective of this paper is to judge the understanding as well as application of the
knowledge gained by the students by the end of the third year of the course.
Guidelines:
1. The comprehensive viva voce is scheduled to be held at the end of VI Semester in third
year.
2. This is also to see the articulation of what is being learnt by them and see their relevance
in the practical field.
3. Total marks for viva are 100. The internal marks (50) will be awarded by conducting the
presentation of the students in the class on any topic of sixth semester syllabus in front of
a panel of at least three faculty members who will be appointed by the Director /
Principal of the College.
4. The external marks (50) will also be awarded by the external examiner who will be
appointed by the examination division.