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.)
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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.”
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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)
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.)
(Syllabus)
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – I Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – I Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – I Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 40
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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.
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, 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – II Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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).
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 13 of 36
B. Com (Hons.) – II Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
1. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge University Press.
2. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum. 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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – II Semester
GENERIC ELECTIVE –BCH- 2.4: Tribal Economics
Course Objectives: To gain comprehensive understanding of all aspects relating to Tribal Economics.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 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 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.
Reference / Text –Books / Suggested Readings:
1. Anthropological Documents.
2. Plan Documents.
3. Tribal Reports.
4. Human Development Reports.
5. http://trifed.in/trifed/(S(y0gincygygqygwf12jykkdbb))/default.aspx
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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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.
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 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
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
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B. Com (Hons.) – III Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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,.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 17 of 36
B. Com (Hons.) – III Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 18 of 36
B. Com (Hons.) – III Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 19 of 36
B. Com (Hons.) – III Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 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 - 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
Reference / Text –Books / Suggested Readings:
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).
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 20 of 36
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.
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: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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 21 of 36
B. Com (Hons.) – IV Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 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, 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 22 of 36
B. Com (Hons.) – IV Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 23 of 36
B. Com (Hons.) – IV Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 24 of 36
B. Com (Hons.) – IV Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 25 of 36
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
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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.).
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 26 of 36
B. Com (Hons.) – V Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 25 Maximum Marks for Semester-end Examination: 75
* 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.
Reference / Text –Books / Suggested Readings:
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).
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 27 of 36
B. Com (Hons.) – V Semester
ELECTIVE COURSE –BCH- 5.3(FIN): FINANCIAL MANAGEMENT
Course Objectives: To familiarize the students with the principles and practices of financial management.
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: 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
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 28 of 36
B. Com (Hons.) – V Semester
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.
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: 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 29 of 36
B. Com (Hons.) – V Semester
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.
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 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 30 of 36
B. Com (Hons.) – V Semester
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 31 of 36
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
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.
Reference / Text –Books / Suggested Readings:
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
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 32 of 36
B. Com (Hons.) – VI Semester
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.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis, Group Discussion, Student Presentations and
Field Work.
Teaching Hours per Week: 5+1 = 6 Examination Duration: 3 hours
Maximum Marks: 100
Maximum Marks for Internal Assessment: 40 Maximum Marks for Semester-end Examination: 60
* 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.
Reference / Text –Books / Suggested Readings:
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
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 33 of 36
B. Com (Hons.) – VI Semester
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.
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 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 34 of 36
B. Com (Hons.) – VI Semester
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.
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: 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.
Reference / Text –Books / Suggested Readings:
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.
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 35 of 36
B. Com (Hons.) – VI Semester
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.
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: 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
Reference / Text –Books / Suggested Readings:
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
IGNTU Syllabus (CBCS Pattern) B. Com (Hons.). & M.Com. Department of Commerce
Page 36 of 36
B. Com (Hons.) – VI Semester
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).
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