B.

COM SYLLABUS (CBCS) FROM 2016-17

SEMESTER – III

Sl . PAPER Marks Credit

No. (350) Points
3.1 Business Mathematics Core 5 80 + 20 6

3.2 Income Tax laws & Practice Core 6 80 + 20 6

3.3 Human Resources Management Core 7 80 + 20 6

3.4 Macro economics GE 3 80 + 20 6

3.5 Communicative English SEC 1 40 + 10 2

360+ 90 = 26
450

SEMESTER – IV

Sl . PAPER Marks Credit

No. (350) Points
4.1 Indirect Tax Core 8 80 + 20 6

4.2 Cost And Management Accounting Core 9 80 + 20 6

4.3 Computer Application In Business Core 10 80 + 20 6

4.4 Indian economy performance and GE 4 80 + 20 6

policies
4.5 E-COMMERCE SEC 2 40 + 10 2

360+ 90 = 26
450
 SEMESTER – V

Sl . PAPER Marks Credit

No. (350) Points
5.1 Corporate Accounting Core 11 80 + 20 6

5.2 Principles of Marketing Core 12 80 + 20 6

5.3 DSE-1 (Any one of the DSE-1 80 + 20 6
following)
(A). Accounting Honours Financial
Markets ,
Institution and
Services
(B). Finance Honours Indian Banking
and Insurance
System
(C). Management Honours Business
Ethics and
Strategic
Management
(D). E-Commerce Honours Internet 50+30+
Programming 20
5.4 DSE-2 (Any one of the DSE-2 80 + 20 6
following)
(A). Accounting Honours Financial
Statement
Analysis and
Reporting
(B). Finance Honours Merchant
Banking and
Financial
Services
(C). Management Honours Retail
Management
(D). E-Commerce Honours Essential of E- 50+30+
Commerce 20
 SEMESTER – VI

Sl . PAPER Marks Credit

No. (350) Points
6.1 Auditing & corporate Core 13 20+80 6
Governance
6.2 Fundamentals of Financial Core 14 20+80 6
Management
6.3 DSE-3 (Any one of the DSE-3 20+80 6
following)
(A). Accounting Honours Corporate Tax
Planning
(B). Finance Honours Fundamentals of
Investment
(C). Management Honours
Entrepreneurship
(D). E-Commerce Honours Principles of E- 50+30+
Marketing 20

Business Research Methods 10+40+ 6

and Project Work (10 marks 50
mid-sem,+40 marks end
6.4 sem+50 marks projects) DSE-4

Note :

 AECC : ABILITY ENHANCEMENT COMPULSORY COURSE

 GE : GENERIC ELECTIVE COURSE
 DSE : DISCIPLINE SPECIFIC ELECTIVE COURSE
 SEC : SKILL ENHANCEMENT COURSE

 For a Six credit course, the total teaching hours are : Minimum 50 Hours and
Maximum 65 Hours

For a Two credit course, the total teaching hours are : Minimum 20 Hours and
Maximum 30 Hours
 B.Com. (Hons.): Semester - III
Paper 3.1: BUSINESS MATHEMATICS
Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of this course is to familiarize the students with the basic
mathematical tools with emphasis on applications to business and economic
situations.

Unit 1. Matrices and Determinants Lectures 12

Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application
Solution of system of linear equations (having unique solution and involving not
more than three variables) using matrix inversion Method and Cramer’s Rule

Unit 2. Calculus I Lectures 12

Concepts of limit, and continuity of a function. Concept and rules of differentiation,
Maxima and Minima involving second or higher order derivatives.

Unit 3. Calculus II Lectures 13

Integration. Standard forms. Methods of integration – by substitution, by parts and by
use of partial fractions. Definite integration. Finding areas in simple cases.
Application of Integration to marginal analysis. Consumer’s and Producer’s Surplus,
Rate of Sales and the Learning Curve.
Unit 4. Mathematics of Finance Lectures 10
Compounding and discounting of a sum using different types of rates. Types of
annuities, like ordinary, due, deferred, continuous, perpetual, and their future and
present values using different types of rates of interest. Depreciation of Assets.
(General annuities to be excluded)

Unit 5. Linear Programming Lectures 17

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

Suggested Readings:

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

Cambridge University Press.
2. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s
Outlines Series. McGraw Hill Publishing Co.
3. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.
4. Dowling, E.T. Mathematics for Economics, Schaum’s Outlines Series.
McGraw Hill Publishing Co.
5. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences.
Wiley and Sons.
6. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson
Learning.
7. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-
 Anand Publications.
8. Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
9. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill
Publishing Company.
10. Soni, R.S. Business Mathematics. Pitambar Publishing House.
11. Singh J. K. Business Mathematics. Himalaya Publishing House.
12. Agarwal S.C, Business Mathematics, VK Global Pub.

B.Com. (Hons.): Semester - III

Paper 3.2: INCOME TAX LAW AND PRACTICE

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective:To provide basic knowledge and equip students with the application of
principles and provisions of Income Tax Act 1961

Unit I Lectures 13
Basic concept: Income, agricultural income, person, assessee,assessment year,
previous year, gross total income, totalincome,Maximum marginal rate of
tax.Permanent Account Number (PAN), Residential status; Scope of total income on
the basis of residential Status Exempted income under section 10

Unit II Lectures 12

Computation of income under different heads

- Salaries
- Income from house property

Unit III Lectures 12

Computation of income under different heads

- Profits and gains of business or profession
- Capital gains
- Income from other sources
Unit IV Lectures 15
Total income and tax computation:Income of other persons included in
assessee’s total income- Aggregation of income and set-off and carry forward of
lossesDeductions from gross total income, Rebates and reliefs
- Computation of total income of individuals and firms
- Tax liability of an individual and firm
Unit V Lectures 13

Preparation of return of income: Manually On-line filing of Returns of Income &

TDS.
- Provision & Procedures of Compulsory On-Line filing of returnsfor
specified assesses.
Suggested readings:

1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income

Tax,University Edition. Taxmann Publications Pvt. Ltd., New Delhi.
 2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat
Law House, Delhi.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New
Delhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

Journals
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.
4. Jain & Jain Income Tax, VK Global Pub.

Software
1. Dr. Vinod Kumar Singhania, e-filing of Income Tax Returns and
Computation ofTax, Taxmann Publication Pvt. Ltd, New Delhi. Latest
version
2. Excel Utility available at incometaxindiaefiling.gov.in

B.Com. (Hons.): Semester - III

Paper 3.3: HUMAN RESOURCE MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit I: Lectures 13
Human Resource Management: Concept and Functions, Role, Status and
competencies of HR Manager, HR Policies, Evolution of HRM. Emerging Challenges
of Human Resource Management; workforce diversity, empowerment, Downsizing;
VRS; Human Resource Information System;

Unit II Lectures 13
Acquisition of Human Resource: Human Resource Planning- Quantitative and
Qualitative dimensions; job analysis – job description and job specification;
Recruitment – Concept and sources; Selection – Concept and process; test and
interview; placement induction.
Unit III Lectures 13
Training and Development; Concept and Importance; Identifying Training and
Development Needs; Designing Training Programmes; Role Specific and
Competency Based Training; Evaluating Training Effectiveness; Training Process
Outsourcing; Management Development; Career Development.
Unit V Lectures 13
Performance appraisal; nature and objectives; Modern Techniques of performance
appraisal; potential appraisal and employee counseling; job changes - transfers and
promotions. Compensation: concept and policies; job evaluation; methods of wage
payments and incentive plans; fringe benefits; performance linked compensation.
Unit V Lectures 13
Maintenance: employee health and safety; employee welfare; social security;
Employer Employee relations- an overview. grievance handling and redressal
Industrial Disputes causes and settlement machinery..
Suggested Readings:

1. Gary Dessler. A Framework for Human Resource Management. Pearson.

2. DeCenzo, D.A. and S.P. Robbins, “Personnel/Human Resource Management”,
Prentice Hall of India, New Delhi.
3. Bohlendar and Snell, Principles of Human Resource Management, Cengage
Learning
4. Chhabra, T.N. Essentials of Human Resource Management. Sun India
Publication New Delhi.
5. Ivancevich, John M. Human Resource Management. McGraw Hill.
6. Wreather and Davis. Human Resource Management. Pearson Education.
7. Robert L. Mathis and John H. Jackson. Human Resource Management.
Cengage Learning.
8. Shagun Ahuja, HRM, VK Global Pub.

B.Com. (Hons.): Semester - III

Paper 3.4: MACRO ECONOMICS

Duration: 3 hrs. Marks: 100 Lectures: 65

Objectives: The course aims at providing the student with knowledge of basic
concepts ofthe macro economics. The modern tools of macro-economic analysis are
discussed and the policy framework is elaborated, including the open economy.

Contents
Unit I Lectures 5
Introduction – concepts and variables of macroeconomics, income, expenditure
and the circular flow, components of expenditure. Static macro economic analysis
short and the long run – determination of supply, determination of demand, and
conditions of equilibrium.
Unit II Lectures 20
Fiscal and monetary policy, determination of aggregate demand, shifts in
aggregate demand, aggregate supply in the short and long run, and aggregate
demand- aggregate supply analysis.

Unit III Lectures 20

Inflation, causes of rising and falling inflation, inflation and interest rates, social
costs of inflation. Unemployment – natural rate of unemployment, frictional and
wait unemployment. The trade-off between inflation and unemployment

Unit IV Lectures 13
Open economy – flows of goods and capital, saving and investment in a small and
a large open economy, exchange rates, Mundell – Fleming model with fixed and
flexible prices in a small open economy with fixed and with flexible exchange
rates, interest-rate differentials case of a large economy.
 Unit V Lectures 7
Behavioral Foundations - Investment –determinants of business fixed investment,
effect of tax, determinants of residential investment and inventory investment.
Demand for Money – Portfolio and transactions theories of demand for real
balances, interest and income elasticity of demand for real balances, Supply of
money.

Suggested Readings
1. Mankiw, N. Gregory. Principles Macroeconomics. Cengage Learning
2. Dornbusch, Rudiger, and Stanley. Fischer, Macroeconomics. McGraw-Hill.
3. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics.
Irwin/McGraw-Hill.
4. Deepashree, Macro Economics, Scholar Tech. New Delhi.
5. Barro, Robert, J. Macroeconomics, MIT Press, Cambridge MA.
6. Burda, Michael, and Wyplosz. Macroeconomics A European Text. Oxford
University Press, Oxford.
7. Salvatore, Dominick. International Economics. John Wiley & Sons Singapore.
8. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India
Pvt. Ltd.

B.Com. (Hons.): Semester - III

Paper 3.5: COMMUNICATIVE ENGLISH AND WRITING SKILLS

Duration: 3 hrs. Marks: 50 Lectures: 30

UNIT-1: The Basics of communication

Meaning of communication, Importance of communication, English as the language of

communication, Process of communication, General and technical communication, Verbal
and Non-verbal communication, Barriers of communication, Overcoming barriers to
communication.
UNIT-2: Writing Skills

 Paragraph writing
 Writing Business Letters
 Writing Circulars
 Writing Notice
 Writing Agenda
 Writing Minutes of Meeting
 Writing Job Application Letters
 Writing E-mails
 Building vocabulary
 Words often confused.

UNIT-3: Speaking or Conversations skills

 Fundamentals of Phonetics
 Sounds of English: Vowels and Consonants.
 Word stress
 Intonation
 Phonetic transcription
 Group Discussions
  Interviews
 Telephonic conversation
 Oral Presentations
 Common Errors in English.

RECOMMENDED READINGS:
1. Business English, Pearson, 2008
2. Business Communication, J.P.Parikh and etal., Orient Black Swan, 2011.
3. Developing English Language skills 1&2 Ed. S.C.Sood etal., Spantech. Delhi, 1991-
92.
4. Fluency in English Part-1 &2, OUP, 2006.

QUESTION PAPER PATTERN AND ALLOCATION OF MARKS

Mid Semester: Duration 01 Hour

10 Marks = 06(one long answer type) 6*1=06
04( Two short answer type) 2*2=04
End Semester: Duration 02 Hour
40 Marks From Unit-1: 01 Long question out of 02.{ 15*1=15}
From Unit-2: 01 Long question out of 02.{ 15*1=15}
From Unit-3 : 10 short questions carrying 01 mark each {10*1=10}

B.Com. (Hons.): Semester - IV

Paper 4.1: INDIRECT TAXES & TAX PLANNING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide basic knowledge and equip students with application of

principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.
Contents:

Unit 1: Service tax Lectures 20

Service tax – concepts and general principles, Charge of service tax and taxable
services,

Unit 2: Service tax Lectures 15

Valuation of taxable services, Payment of service tax and filing of returns, Penalties,
CENVAT Credit.

Unit 3 : VAT Lectures 10

VAT – concepts and general principles, Calculation of VAT Liability including input
Tax Credits, Small Dealers and Composition Scheme, VAT Procedures

Unit 4: Central Excise Lectures 10

Central Excise Law in brief – Goods, Excisable goods, Manufacture and
Manufacturer, Valuation, CENVAT, Basic procedures, Export, SSI, Job Work

Unit 4: Customs laws Lectures 10

Basic concepts of customs law, Territorial waters, high seas, Types of custom duties –
Basic, Countervailing & Anti- Dumping Duty, Safeguard Duty, Valuation, Customs
Procedures, Import and Export Procedures, Baggage, Exemptions

Suggested Readings:
1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes,
Taxmann Publications Pvt. Ltd., Delhi.
2. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi,
Latest edition.
3. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.
4. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt.
Ltd., Delhi, Latest edition.
5. Grish Ahuja & Dr. Ravi Gupta, Indirect Taxes, Flair Publication Pvt. Ltd.

B.Com. (Hons.): Semester - IV

Paper 4.2: COST AND MANAGEMENT ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To acquaint the students with basic concepts used in cost and management
accounting and various methods involved in cost ascertainment systems.
Contents:
Unit I: Lectures 12
Introduction: Meaning, objectives and advantages of cost accounting,
Difference between financial, cost, and management accounting and. Cost
concepts and Classifications, Role of a cost accountant in an organization ,
Cost Sheet.
Materials: Material/inventory control- concept and techniques, Accounting and
control of purchases, storage and issue of materials. Methods of pricing of
materials issues – FIFO, LIFO, Simple Average, Weighted Average, Replacement,
Standard, Treatment of Material Losses.

Unit II:
Lectures 12
Labour: Accounting and Control of labour cost, time keeping and time
booking, concept and treatment of idle time, over time, labour turnover and
fringe benefits.
Overhead: Classification, allocation, apportionment and absorption of overhead.
Under- and over-absorption. Capacity costs. Treatments of certain items in
costing, like interest on capital, packing expenses, debts, research and
development
Expenses, Bad Activity – based cost allocation
Unit III: Lectures 12
Methods of Costing: Unit costing, Job costing. Contract Costing, Process
costing (process losses, valuation of work in progress, joint and by-products)
and Reconciliation of cost and financial accounts.

Unit IV: Lectures 15

 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,
Standard costing and variance analysis: Meaning of standard cost and standard
costing: advantages, limitations and applications, Variance analysis – material,
labour.
UnitV: Lectures 16
Absorption versus variable costing: Distinctive features and income
determination. Cost-Volume-Profit Analysis: Break-even analysis-algebraic
and graphic methods. Contribution / sales ratio, key factor. Margin of safety.
Angle of incidence and techniques of marginal costing for makingdecisions –
fixation of selling price, exploring new market, make or buy, product mix,
operate or shut down, seller process further. Cash Flow Statement ( AS 3)

Suggested Reading:

1. Horngreen, Charles T., George Foster and Srikant M. Dattar. Cost Accounting:
AManagerial Emphasis. Prentice Hall of India Ltd., New Delhi.
2. Horngreen, Charles T., Gary L. Sundem. Introduction to Management
Accounting.
Prentice Hall.
3. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers, Jalandhar.
4. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
5. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice.
Prentice Hall of India, New Delhi.
6. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing
House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems.
Shri Mahabir Book Depot, New Delhi.
8. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and
Practice. Pinnacle Publishing House.
9. Usry, Milton E. and Lawrence H. Hammer. Cost Accounting: Planning and
Control.
South Western Publishing Co.
10. Barfield, Jesset T., Cecily A. Raibarn and Michael R. Kinney. Cost
Accounting:Traditions and Innovations. Thomson Learning.
11. Lucey, T. Costing. ELST, London.
12. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
13. Drury, Colin. Management and Cost Accounting. Cengage Learning.
14. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand &
Co., New Delhi.
15. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill,
Publishing Co., New Delhi.
16. Hansen, Managerial Accounting, Cengage Learning

B.Com. (Hons.): Semester - IV

Paper – 4.3: COMPUTER APPLICATIONS IN BUSINESS

Duration: 3 hrs. Marks: 100 Lectures: 65

 Objectives: To provide computer skills and knowledge for commerce students and to
enhance the student’s understanding of usefulness of information technology tools for
business operations.
Unit 1. Word Processing Lectures 7
Introduction to word Processing, Word processing concepts, Use of Templates,
Working with word document: (Opening an existing document/creating a new
document, Saving, Selecting text, Editing text, Finding and replacing text, Closing,
Formatting, Checking and correcting spellings)Bullets and numbering, Tabs,
Paragraph Formatting, Indent, Page Formatting, Header and footer, Mail Merge
including linking with Access Database, Tables: Formatting the table, Inserting filling
and formatting a table Creating Documents in the areas: Mail Merge including linking
with Access Database, Handling Tables, Inserting Pictures and Video
Unit 2. Preparing Presentations Lectures 6
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images,
texts, Symbols, Media; Design; Transition; Animation; and Slideshow

Unit 3. Spreadsheet and its Business Applications Lectures 16

Spreadsheet concepts, Creating a work book, Saving a work book, Editing a
workbook, Inserting, deleting work sheets, Entering data in a cell, Formula Copying,
Moving data from selected cells, Handling operators in formula, Rearranging
Worksheet, Project involving multiple spreadsheets, Organizing Charts and graphs,
Printing worksheet. Generally used Spread sheet functions: Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and reference, Text functions.

Unit 4. Creating spreadsheet in the following areas: Lectures 16

 Loan & Lease statement
 Ratio Analysis.
 Payroll statements
 Capital Budgeting
 Depreciation Accounting
 Graphical representation of data
 Frequency distribution and its statistical parameters
 Correlation and Regression
Unit 5. Database Management System Lectures 20
Creating Data Tables, Editing a Database using Forms, Performing
queries, Generating Reports Creating DBMS in the areas of Accounting,
Employees, Suppliers and Customer

There shall be a practical examination of 100 Marks (Practical-50 Marks by Internal

Faculty, Viva-30 Marks and Work Book- 20 Marks by External Experts)
 B.Com. (Hons.): Semester - IV

Paper 4.4: INDIAN ECONOMY – PERFORMANCE AND POLICIES

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit 1: Basic Issues in Economic Development: Concept and Measures of

Development and Underdevelopment; Human Development.
Unit 2: Basic Features of the Indian Economy at Independence: Composition of
national income and occupational structure, the agrarian scene and industrial structure.
Unit 3: Policy Regimes:
a) The evolution of planning and import substituting industrialization.
b) Economic reform and liberalization.
Unit 4: Growth, Development and Structural Change:
a) The experience of Growth, Development and Structural Change in
different phases of growth and policy regimes across sectors and
regions.
b) The Institutional Framework: Patterns of assets ownership in agriculture
and industry; Policies for restructuring agrarian relations and for
regulating concentration of economic power;
c) Changes in policy perspectives on the role of institutional framework
after 1991.
d) Growth and Distribution; Unemployment and Poverty; Human
Development; Environmental concerns.
e) Demographic Constraints: Interaction between population change and
economic development.
Unit 5: Sectoral Trends and Issues:
a) Agriculture: Agrarian growth and performance in different phases of
policy regimes i.e. pre green revolution and the two phases of green
revolution; Factors influencing productivity and growth; the role of
technology and institutions; price policy, the public distribution system
and food security.
b) Industry and Services: Phases of Industrializations – the rate and pattern
of industrial growth across alternative policy regimes; Public sector – its
role, performance and reforms; The small scale sector; Role of Foreign
capital.
c) The Financial Sector: Structure, Performance and Reforms. Foreign
Trade and balance of Payments: Structural Changes and Performance of
India’s Foreign Trade and Balance of Payments; Trade Policy Debate;
Export policies and performance; Macro Economic Stabilization and
Structural Adjustment; India and the WTO.
Readings:
1. Mishra and Puri, Indian Economics, Himalaya Paublishing House
2. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
3. Deepashree, “Indian Economy, Performance and Polices”, Scholar Tech. New
Delhi
4. Bettleheim. Charles India Independent. Chapters 1, 2 and 3.
5. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
6. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The
Indian Economy: Major Debates since Independence, OUP.
7. Ahluwalia, Montek S. State-level Performance under Economic Reforms in
India in A. O. Krueger. (ed.). Economic Policy Reforms and the Indian
Economy, The University of Chicago Press.
8. Nagaraj, R. Indian Economy since 1980: Vitrious Growth or
Polarisation?
Economic and Political Weekly. pp. 2831-39.
9. Ray, S. K. Land Systems and its Reforms In India. Sections II & III, Indian
Journal of Agricultural Economics. Vol. 51. Nos. 1 & 2.
10. Visaria, Pravin. Demographic Aspects of Development: The Indian Experience.
Indian Journal of Social Sciences. Vol. 6. No. 3.
11. Dreze, Jean and Amartya Sen. Economic Development and Social Opportunity.
Ch. 2. OUP.
12. Vaidyanathan, A. India’s Agricultural Development Policy. Economic and
Political Weekly.
13. Sawant, S. D. and C. V. Achuthan. Agricultural Growth Across Crops and
Regions:Emerging Trends and Patterns. Economic and Political Weekly. Vol.
30 A2-A13.
14. Krishnaji, N. Agricultural Price Policy: A Survey with Reference to
IndianFoodgrain Economy. Economic and Political Weekly. Vol. 25. No. 26.
15. Chaudhuri, Sudip. Debates on Industrialisation. in T.J. Byres (ed.). The Indian
Economy: Major Debates since Independence, OUP.
16. Chandra, Nirmal K. Growth of Foreign Capital and its Importance in
IndianManufacturing. Economic and Political Weekly. Vol. 26. No. 11.
17. Khanna, Sushil. Financial Reforms and Industrial Sector in India. Economic
and Political Weekly. Vol. 34. No. 45.
18. Vaidyanathan, A. Poverty and Development Policy. Economic and Political
Weekly.
19. Deaton, A and Jean Dreze. Poverty and Inequality in India. Economic and
Political Weekly.
20. Planning Commission, Task Force on Employment Opportunities. Ch 1 and 2
21. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
22. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. Bimal Jalan.
(ed). The Indian Economy. Oxford University Press, New Delhi.
23. Chakravarty, Sukhamoy. Development Planning – The Indian Experience.
Oxford University Press, Delhi.
 B.Com. (Hons.): Semester - IV

Paper 4.5: E-COMMERCE

Duration: 2 hrs. Marks: 50 Lectures: 30

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

Contents:(5 Lectures)
Unit I: Introduction: Meaning, nature, concepts, advantages and reasons for transacting
online, categories of E-Commerce, Supply Chain Management, Customer Relations
Management

Unit 2: (5 Lectures)
Planning Online-Business: Nature and dynamics of the internet, pure online vs. brick
and click business; assessing requirement for an online business designing, developing
and deploying the system, one to one enterprise.

Unit 3 Technology for Online-Business: (5 Lectures)

Internet, IT Infrastructure, Middlewarecontents: Text and Integrating E-business
applications.

Unit 4: Mechanism of making payment through internet: (5 Lectures)

Online-paymentmechanism; Electronic Payment systems; payment Gateways; Visitors
to website; tools for promoting websites; Plastic Money: Debit Card, Credit Card;

Unit 5: Applications in E-Commerce: (5 Lectures)

E-commerce applications in manufacturing, Wholesale, retail and service sector.
Security and Legal Aspects of E-Commerce: (5 Lectures)
Threats in E-Commerce,Security of Clients and Service-Provider; Cyber Law -
Information Technology Act 2000: An overview of major provisions

1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage

Learning.
2. Desai, Vasant. Dynamics of Entrepreneurial Development and
Management. Mumbai, Himalaya Publishing House.
3. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois,
Irwin.
4. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of
India, New Delhi.
5. Jain, Arun Kumar. Competitive Excellence: Critical Success Factors. New
Delhi: Viva Books Limited. ISBN-81-7649-272-8.
6. Panda, Shiba Charan. Entrepreneurship Development. New Delhi, Anmol
Publications. (Latest Editions)
7. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic
Edition), New Delhi: Prentice-Hall of India. ISBN-81-203-1690-8.
8. SIDBI Reports on Small Scale Industries Sector.
9. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development.
New Delhi: ASEED.
10. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
 B.Com. (Hons.): Semester - V

Paper 5.1: CORPORATE ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objectives: To help the students to acquire the conceptual knowledge of the corporate
accounting and to learn the techniques of preparing the financial statements.
Contents

Unit 1. Accounting for Share Capital & Debentures Lectures 15

Issue, forfeiture and reissue of forfeited shares- concept & process of book building.
Issue of rights and bonus shares. Buy back of shares. Redemption of preference
shares. Issue and Redemption of Debentures

Unit 2. Final Accounts Lectures 15

Preparation of profit and loss account and balance sheet of corporate entities (As per
Companies Act, 2013 & 2015), excluding calculation of managerial remuneration.
Disposal of company profits

Unit 3. Valuation of Goodwill and Valuation of Shares Lectures 13

Concepts and calculation - simple problem only.

Unit 4. Amalgamation of Companies Lectures 12

Concepts and accounting treatment as per Accounting Standard: 14 (ICAI)
(excluding intercompany holdings). Internal reconstruction: concepts and
Accounting treatment excluding scheme of reconstruction
Unit. 5 Liquidation Lectures 10

Meaning of liquidation, modes of winding up, consequences of winding up, statement

of affairs, liquidator’s final statement of account, list ‘B’ contributories

Suggested Readings:

1. Monga, J.R. Fudamentals of Corporate Accounting. Mayur Paper Backs, New

Delhi.
2. Shukla, M.C., T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand
& Co., New Delhi.
3. Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting. Vikas Publishing
House, New Delhi.
4. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication,
New Delhi.
5. Gupta, Nirmal. Corporate Accounting. Sahitya Bhawan, Agra.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.

7. Compendium of Statements and Standards of Accounting. The Institute of

Chartered Accountants of India, New Delhi.
8. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International
Book House

B.Com. (Hons.): Semester - V

Paper 5.2: PRINCIPLES OF MARKETING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of this course is to provide basic knowledge of

concepts, principles, tools and techniques of marketing.

Contents:

Unit I
Introduction: Nature, scope and importance of marketing;
1. Evolution Lectures 6
of marketing concepts; Marketing mix, Marketing environment.
2. Consumer Behavior – An Overview: Consumer buying process; Lectures 5
Factors influencing consumer buying decisions.
Unit II
Market Selection: Market segmentation – concept, importance
3. and Lectures 6
bases; Target market selection; Positioning concept, importance
and
bases; Product differentiation vs. market segmentation.
Product: Meaning and importance. Product classifications;
4. Concept Lectures 9
of product mix; Branding, packaging and labeling; Product-
Support;
Product life-cycle; New Product Development.
Unit III
5. Pricing: Significance. Factors affecting price of a product. Pricing Lectures 6
Policies and strategies.
6. Promotion: Nature and importance of promotion; Communication Lectures 6
process; Types of promotion: advertising, personal selling, public
relations & sales promotion, and their distinctive characteristics;
Promotion mix and factors affecting promotion mix decisions;
Unit IV
7. Distribution: Channels of distribution - meaning and importance; Lectures 7
Types of distribution channels; Wholesaling and retailing; Factors
affecting choice of distribution channel; Physical Distribution.
8. Retailing: Types of retailing – store based and non-store based Lectures 6
retailing, chain stores, specialty stores, supermarkets, retail vending
machines, mail order houses, retail cooperatives; Management
of retailing operations: an overview; Retailing in India:
changing scenario.
Unit V
 9. Rural marketing: Growing Importance; Distinguishing characteristics of
rural markets; Understanding rural consumers and rural markets; Marketing
mix planning for rural markets. Lecturers 7

10. Recent developments in marketing: Social Marketing, online 7 Lectures

marketing, direct marketing, services marketing, green marketing,

Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ahsan Ul Haque.
Principlesof Marketing. 13thedition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Staton and Ajay Pandit.
MarketingConcepts and Cases. (Special Indian Edition).
3. McCarthy, E. Jerome., and William D. Perreault. Basic Marketing. Richard D.
Irwin.
4. Lamb, Charles W., Joseph F. Hair, Dheeraj Sharma and Carl McDaniel.
Marketing:A South Asian Perspective. Cengage Learning.
5. Pride, William M., and D.C. Ferell. Marketing: Planning, Implementation
&Control. Cengage Learning.
6. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
7. Zikmund William G. and Michael D’Amico. Marketing; Creating and
KeepingCustomers in an E-Commerce World. Thomson Learning.
8. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Dhanpat Rai & Company.
9. The Consumer Protection Act 1986.
10. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective.
Cengage Learning.

B.Com. (Hons.): Semester - V

Paper 5.3 (A): Financial Markets, Institutions and Services

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide the student a basic knowledge of financial markets and

institutions and to familiarize them with major financial services in India.
Contents
Unit I:
An Introduction To Financial System, its Components – financial markets and
institutions. Financial intermediation. Flow of funds matrix. Financial system and
economic development. An overview of Indian financial system. (8 Lectures)
Unit II:
Financial Markets: Money market – functions, organization and instruments. Role of
central bank in money market; Indian money market – An overview
Capital Markets – functions, organization and instruments. Indian debt market; Indian
equity market – primary and secondary markets; Role of stock exchanges in India
(17 Lectures)
Unit III:
Financial Institutions: Commercial banking – introduction, its role in project finance
and working capital finance. Development Financial institutions (DFIs) – An
overview and role in Indian economy. Life and non-life insurance companies in India;
Mutual Funds – Introduction and their role in capital market development. Non-
banking financial companies (NBFCs).
(20 Lectures)

Unit IV:
Overview of financial services industry: Merchant banking – pre and post issue
management, underwriting. Regulatory framework relating to merchant banking in
India, Leasing and hire–purchase.
(12 Lectures)
Unit V:
Consumer and housing finance; Venture capital Finance,
Factoring services, bank guarantees and letter of credit; Credit rating;
. (18 Lectures)

Suggested Readings:

1. Bhole, L.M. Financial Markets and Institutions. Tata McGraw-Hill Publishing

Company.
2. Khan, M.Y. Indian Financial System – Theory and Practice. Vikas Publishing
House.
3. Dhanekar. Pricing of Securities. New Delhi: Bharat Publishing House.
4. Prasanna, Chandra. Financial Management: Theory and Practice. Tata
McGraw Hill Publishing Company Ltd., New Delhi.
5. Simha, S.L.N. Development Banking in India. Madras: Institute of Financial
Management and Research
6. Khan and Jain. Financial Services. 2nd ed. Tata McGraw Hill
7. Singh, J.K. Venture Capital Financing in India. Dhanpat Rai and Company,
New Delhi.
8. Annual Reports of Major Financial Institutions in India
 B.Com. (Hons.): Semester - V

Paper 5.3 (B): INDIAN BANKING AND INSURANCE SYSTEM

Duration: 3 hrs. Marks: 100 Lectures: 65

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

Unit – 1

Concept of Bank and Banking: Historical Evolution of Banking: Origin and

Development of Banking - Structure of Banking in India – Banks and Economic
Development –Functions of Commercial banks (conventional and innovative
functions) – Central Bank – RBI – functions – Emerging trends in Banking.

Unit – II

Types of Customers and Account holders: Procedure and practice in opening and
operating the accounts of customers - individuals including minors - joint account
holders -Partnership firms - joint stock companies - executors and trustees-clubs and
associations

Unit – III

Introduction to insurance: Purpose and need of insurance, insurance as a social

security tool - insurance and economic development - Principles of insurance -various
kinds of insurance - life, marine, fire, medical, general insurance - features.

Unit – IV

Life Insurance - Law relating to life Insurance; General Principles of Life Insurance
Contract; Proposal and policy; assignment and nomination; title and claims; General
Insurance - Law relating to general insurance; different types of general insurance;
general insurance Vs life insurance – Insurance business in India.

Unit-V

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

intermediaries; Agents' compensation. Procedure for Becoming an Agent: Pre-
requisite for obtaining a license; Duration of license; Cancellation of license;
Revocation or suspension/termination of agent appointment; Code of conduct; Unfair
practices. Functions of the Agent: Proposal form and other forms for grant of cover;
Financial and medical underwriting; Material information; Nomination and
assignment; Procedure regarding settlement of policy claims.
Reference Books:
1. Sheldon H.P : Practice and Law of Banking.
2. Bedi. H.L : Theory and Practice of Banking.
3. Maheshwari. S.N. : Banking Law and Practice.
4. Shekar. K.C : Banking Theory Law and Practice.
5. Pannandikar & Mithami': Banking in India.
6. Radhaswamy & Vasudevan: Text Book of Banking.
7. Indian Institute of Bankers (Pub) Commercial Banking Vol-I/Vol-II (part I&II) Vol-
III.
8. Varshaney: Banking Law and Practice.
9. Dr. P. Periasamy: Principles and Practice of Insurance
10. Himalaya Publishing House, Delhi.
11. Inderjit Singh, Rakesh Katyal & Sanjay Arora: Insurance Principles and Practices
12. Kalyani Publishers, Chennai.
13.M.N. Mishra: Insurance Principles and Practice, S. Chand & Company Ltd, Delhi.
14. G. Krishnaswamy : Principles & Practice of Life Insurance
15. Kothari & Bahl : Principles and Pratices of Insurance.

B.Com. (Hons.): Semester - V

Paper 5.3 (C): BUSINESS ETHICS AND STRATEGIC

MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

UNIT-I
Business-Objectives of business, Beliefs & Values, Social Responsibility of
business towards shareholders, consumers, Government, Community etc.

UNIT-II
Ethics in managing-Ethical theories, Code of ethics & its implementation.
Social Audit-Concept, Objectives, Need, Features, Benefits.Contemporary
new ethical issues.

UNIT-III
Strategy-concept, Policy & strategy, Tactics & strategy, levels of strategy.
Strategic Management-concept, features, strategic decision-its elements.
Strategic Management process, Implications of the process.

UNIT-IV
Mission & Purpose, Objectives & Goals, Environmental Analysis,
Competition Analysis. SWOT analysis, BCG Matrix

UNIT-V
Strategic Alternatives, Choice strategy, Implementation & Evaluation.

References.
  Business Ethics-C.S.V Murthy
 Business Policy & Strategic Management-L.M Prasad,Sultan Chand
& Sons.
 Strategic Planning & Management-P.K Ghosh,Sultan Chand & Sons.

B.Com. (Hons.): Semester - V

Paper 5.3 (D): INTERNET PROGRAMMING

Duration: 3 hrs. Marks: 100 Lectures: 65

THEORY: 50 Marks
UNIT 1:- Introduction of internet; The working of intranet and extranet; Basic
internet terms- web page, website, hyperlink, browser, hypertext, web, search
engine; Classification of internet computer; Use of internet.

UNIT 2:- Introduction of computer network; Types of computer networks (PAN, LAN,
MAN, WAN, VAN); Network topologies: bus topology, ring topology, star topology.

UNIT 3:- Network devices: network interface cards, repeaters, hubs, bridges,
switches, gateway.

UNIT 4:- Definition of HTML, Uniform Resource Locator, Transmission control

protocol/ Internet protocol. Definition of XML; Comparison of HTML and XML.

UNIT 5:- Network Security; Role of Authentication; Types of network security-

password, encryption, firewall, digital signature and digital certificate; Virus.

PRACTICAL
FULL MARKS: 30 MARKS
TIME: 3 HOURS

CREATING WEB PAGE BY USING HTML.

INTERNAL ASSESSMENT TEST: 20 MARKS, 1 HOUR

 B.Com. (Hons.): Semester - V

Paper 5.4 (A): FINANCIAL STATEMENT ANALYSIS AND REPORTING

Duration: 3 hrs. Marks: 100 Lectures: 65

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

Unit 1

Introduction Concepts of financial statements – Nature of financial statements –

Objectives of financial statements – Different types of financial statements: income
statement, balance sheet, statement of retained earnings, fund flow statement, cash
flow statement, schedules – Limitations of financial statements.

Unit 2

Analysis & Interpretation of Financial Statements: Traditional Approaches Vs.

Modern Approaches to financial statement analysis – Classification of financial
statement analysis: based on modus operandi and based on materials used –
Techniques of financial statement analysis: Comparative Statements, Common-size
Statements, Trend Ratios and Ratio Analysis – Problems encountered in financial
statement analysis.

Unit 3

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

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

Unit 4

Multivariate Ratio Analysis: Concept, objectives, uses and limitations – Univariate

analysis Vs. Multivariate ratio analysis – Application of statistical tools in financial
statement analysis.

Unit 5

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

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

B.Com. (Hons.): Semester - V

Paper 5.4 (B): MERCHANT BANKING AND FINANCIAL SERVICES

Duration: 3 hrs. Marks: 100 Lectures: 65

Objectives:
To enable the students to understand the basic knowledge about the financial services
available in India.

Unit 1

Merchant Banking: Nature and scope of Merchant Banking - Regulation of

Merchant Banking Activity - overview of current Indian Merchant Banking scene -
structure of Merchant Banking industry - primary Markets in India and Abroad - -
professional Ethics and code of conduct - current Development

Unit-II

Financial Services: Meaning and Definition, Role of Financial Services in a financial

system. Leasing: Meaning and features. Introduction to equipment leasing: Types of
Leases, Evolution of Indian Leasing Industry. Legal Aspects of Leasing: present
Legislative Framework. Hire purchase: concept and characteristics of Hire purchase.
Difference between hire purchase and leasing

Unit-III

Factoring: concept, nature and scope of Factoring - Forms of Factoring - Factoring

vis-à-vis Bills Discounting - Factoring vis-à-vis credit Insurance Factoring vis-à-vis
Forfeiting-Evaluation of a Factor - Evaluation of Factoring - Factoring in India current
Developments.

Unit- IV

Securitization / Mortgages: Meaning, nature and scope of securitization,

securitization as a Funding Mechanism, securitization of Residential Real Estate -
whole Loans - Mortgages -Graduated-payment. Depository: Meaning, Evolution,
Merits and Demerits of Depository. Process of Dematerialization and
Dematerialization. Brief description of NSDL and CDSL.

Unit-V

Security Brokerage: Meaning of Brokerage, types of brokers. Difference between

broker and jobber. SEBI Regulations relating to brokerage business in India.

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

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

B.Com. (Hons.): Semester - V

Paper 5.4 (C): RETAIL MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit-1 Growth of retailing, Retail Theories, Types of retailers, Retail Formats, Retail
Consumer Behaviour, Retail Marketing Mix., Retail Market Strategy.

Unit ‐ II Retail Location Decisions, Merchandise Planning, Managing Assortments, Store

Management, Layout, Design,

Unit III: Space Management, Visual Merchandising, Retail Aesthetics, Customer Service,
Retail Atmospherics, Retail Equity, Retail Purchase Planning.

Unit ‐ IV Retail Communication Mix, Retail Pricing: Price Setting, Pricing Strategies, .
Unit-V
Managing Retail Brands, Retail Supply Chain, CRM, HRM Practices in Retail, Technology in
Retailing, Future of Retailing.

Recommended Books: 1. Retail Management – Berman, Evans – Pearson

2. Retail Management – Bajaj, Tulsi & Srivastava – Oxford
3. Retail Management – Dunue Lusch – Cengage
4. Retailing Management – Levy, Weitz, Pandit – TMH
5. Fundamentals of Retailing – Madaan – MC Graw Hill
6. Retail Management – Asif Sheikh, Kaneez Fatima – HPH
 B.Com. (Hons.): Semester - V
Paper 5.4 (D): ESSENTIAL OF E-COMMERCE

Duration: 3 hrs. Marks: 100 Lectures: 65

THEORY: 50 Marks

UNIT 1:- Introduction of E-commerce; Difference between traditional commerce and

e-commerce; Objectives of E-commerce; Features of E-commerce; Types of E-
commerce.

UNIT 2: Business models of E-commerce: Business to Consumer Model, Business to

Business Model, Consumer to Consumer Model and Consumer to Business Model;
Impact on disintermediation and re-intermediation.

UNIT 3:- Model based on the relationship of transaction types: Brokerage Model,
Aggregator Model and Community Model.

UNIT 4:- Introduction of Electronic Payment System, Difference between Traditional

Payment and Modern Payment, Types of Electronic Payment.

UNIT 5:- Introduction of online banking and its benefit; E-auction and it’s benefit and
impact.

PRACTICAL

FULL MARKS: 30 MARKS

TIME: 3 HOURS

CREATION OF DATABASE THROUGH MS ACCESS

INTERNAL ASSESSMENT TEST: 20 MARKS, 1 HOUR

 B.Com. (Hons.): Semester – VI

Paper 6.1: AUDITING AND CORPORATE GOVERNANCE

Duration: 3 hrs. Marks: 100 Lectures: 65

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

inaccordance with current legal requirements and professional standards.

Contents:
Unit-1: Auditing: Introduction, Meaning, Objects, Basic
Principles

Unit I: (13Lectures)
Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques; Audit, Classification
of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit
Procedure – Vouching and verification of Assets & Liabilities.

Unit II: (13Lectures)

Audit of Limited Companies: Company Auditor- Qualifications and
disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties
Auditor’s Report-Contents and Types. Liabilities of Statutory Auditors under the
Companies Act 2013

Unit III: (13

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

Unit IV: Corporate Governance: Conceptual framework of Corporate

Governance, Corporate Governance Reforms. Major Corporate Scandals in India
and Abroad: Common Governance Problems Noticed in various Corporate Failures.
Codes & Standards on Corporate Governance. 13
Lectures)

Unit V: Corporate Social Responsibility (CSR): Strategic Planning and Corporate

Social Responsibility; Corporate Philanthropy, Meaning of CSR, CSR and CR, CSR
and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate
Governance, Environmental Aspect of CSR, CSR provision under the Companies Act
2013, CSR Committees (13
Lectures)

Suggested Readings:

1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw

Hill Publishing Co. Ltd., New Delhi.
2. Jha, Aruna. Auditing. Taxmann.
3. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of
 PracticalAuditing. S. Chand and Co. Ltd., New Delhi.
4. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi.

5. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia

Publishing Company.
6. lvin Arens and James Loebbecke, Auditing: an Integrated Approach
7. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI
Learning Christine A Mallin, Corporate Governance (Indian Edition), Oxford
University Press, New Delhi.
8. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian
Edition), Oxford University Press, New Delhi.
9. The Companies Act 2013 (Relevant Sections)
10. MC Kuchhal Corporate Laws, Shri Mahaveer Book Depot. (Publishers).
(Relevant Chapters)
11. Relevant Publications of ICAI on Auditing (CARO).

B. Com.: Semester VI
Paper 6.2: FUNDAMENTALS OF FINANCIAL MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

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

CONTENTS
Unit I:
Introduction to Financial Management: Scope and objective, Time value of money, Risk an
1. return, Valuation of securities – Bonds and
Equities. (8 Lectures)
Unit II:
2. Long Term Investment Decisions: The Capital Budgeting Process, Cash flow Estimation,
Payback Period Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal
Value, Internal Rate of Return (IRR), Profitability Index (17 Lectur
Unit III:
3. Financing Decisions: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital,
Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital,
Weighted Average cost of capital (WACC) and Marginal cost of
capital. Capital structure –Theories of Capital Structure (Net Income, Net
Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage. Determinants of capital structure. (17 Lectures)
Unit IV:
4. Dividend Decisions: Theories for Relevance and irrelevance of dividend
decision for corporate valuation. Cash and stock dividends. Dividend policies
in practice. (10 Lectures)
Unit V:
5. Working Capital Decisions: Concepts of working capital, the risk-return
trade off, sources of short-term finance, working capital estimation, cash
 management, receivables management, inventory management and payables
management. (13 Lectures)

Suggested Readings

1. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management. 9th

ed. New Delhi Prentice Hall of India.
2. Johnson, R.W. Financial Management. Boston Allyn and Bacon.
3. Joy, O.M. Introduction to Financial Management. Homewood: Irwin.
4. Khan and Jain. Financial Management text and problems. 2nd ed. Tata Mc
Graw Hill New Delhi.
5. Pandey, I.M. Financial Management. Vikas Publications.
6. Chandra, P. Financial Management- Theory and Practice. (Tata Mc Graw
Hill).
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication
Pvt. Ltd.
8. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai
and Company, Delhi.
9. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management.
Book Bank International.
10. Brigham and Houston, Fundamentals of Financial Management, 13th Ed.,
Cengage Learning

B.Com. (Hons.): Semester – VI

Paper 6.3P (A): CORPORATE TAX PLANNING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objectives:
To provide Basic knowledge of corporate tax planning and its impact on decision-
making.

Unit – 1

Tax planning, tax management, tax evasion, tax avoidance. Corporate tax in India.
Types of companies, Residential Status of companies and tax incidence.
Tax liability minimum alternate tax, Tax on distributed profits.

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

Locational aspect, nature of business, form of 29rganization.
Tax planning with reference to financial management
decision -
Capital structure, dividend including deemed dividend
and
bonus shares
Tax planning with reference to sale of scientific research
assets
Tax planning with reference to specific management
Unit III decisions - 15
Make or buy; own or lease; repair or replace
Tax planning with reference to employees’ remuneration
Tax planning with reference to receipt of insurance
compensation
 Tax planning with reference to distribution of assets at the
time
of liquidation
Unit IV Special provisions relating to non-residents 12
Double taxation relief
Provisions regulating transfer pricing
Advance rulings
Advance pricing agreement
Unit V Tax planning with reference to business restructuring
- Amalgamation 17
- Demerger
- Slump sale
- Conversion of sole proprietary concern/partnership firm into
company
- Conversion of company into LLP
- Transfer of assets between holding and subsidiary
companies

Suggested Readings:
1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning.
Taxmann Publications Pvt. Ltd., New Delhi.
3. Ahuja, Girish. And Ravi Gupta. Corporate Tax Planning and Management.
Bharat Law House, Delhi. Charya, Shuklendra and M.G. Gurha. Tax Planning
under Direct Taxes. Modern Law Publication, Allahabad.
4. Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New
Delhi.

5. IAS – 12 and AS – 22.

6. T.P. Ghosh. IFRSs. Taxmann Publications Pvt. Ltd. New Delhi.
Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi.

B.Com. (Hons.): Semester – VI

Paper 6.3 (B): FUNDAMENTALS OF INVESTMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To familiarize the students with different investment alternatives,

introduce them to the framework of their analysis and valuation and highlight the role
of investor protection.
Contents
Unit-I: (10 Lectures)
The Investment Environment – The investment decision process, Types of
Investments –Commodities, Real Estate and Financial Assets, the Indian securities
market, the market participants and trading of securities, security market indices,
sources of financial information, Concept of return and risk, Impact of Taxes and
Inflation on return.
 Unit-II: (15 Lectures)
Fixed Income Securities – Bond features, types of bonds, estimating bond yields,
Bond Valuation types of bond risks, default risk and credit rating.

Unit-III: (15 Lectures)

Approaches to Equity Analysis: Introductions to Fundamental Analysis, Technical
Analysis and Efficient Market Hypothesis, dividend capitalization models, and price-
earnings multiple approach to equity valuation.

Unit-IV: (15 Lectures)

Portfolio Analysis and Financial Derivatives: (a) Portfolio and Diversification,
Portfolio Risk and Return. (b) Mutual Funds. (c) Introduction to Financial
Derivatives, Financial Derivatives Markets in India.

Unit-V: (10 Lectures)

Investor Protection – Role of SEBI and stock exchanges in investor protection;
Investor grievances and their redressal system, insider trading, investors’ awareness
and activism.

Suggested Readings
1. Jones, C.P., “Investments Analysis and Management”, Wiley, 8th ed.
2. Prasanna, Chandra., “Investment Analysis and Portfolio Management”, Tata
McGraw Hill.
3. Rustogi, R.P., Fundamentals of Investment, Sultan Chand & Sons, New Delhi.

4. Vohra, N.D., and B.R. Bagri, “Futures and Options”, McGraw Hill Publishing
5. Mayo, An Introduction to Investment, Cengage Learning.

B.Com. (Hons.): Semester – VI

Paper 6.3 (C): ENTEREPRENEARSHIP

Duration: 3 hrs. Marks: 100 Lectures: 65

UNIT-I
Entrepreneur-Meaning & definition of entrepreneur, Nature & Importance of Entrepreneur, Function of Entrepreneur,
Classification of entrepreneur, Entrepreneur v/s Entrepreneur, Entrepreneur v/s Manager.

UNIT-II
Entrepreneurship- Concept, Definition, Characteristics, Need, Advantages, Disadvantages, Barriers of
Entrepreneurship, Theories of entrepreneurship, Entrepreneur v/s Entrepreneurship.

UNIT-III
Women Entrepreneurship-Definition of women entrepreneur, Reasons of women entrepreneurship, women
entrepreneur problems, remedies for the problems of women entrepreneurs.
UNIT-IV
Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project proposal. Contents
of business plan/ project proposal. Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment, nature of product, market
potential may be covered).

UNIT-V
Entrepreneurship Development-Concept, Needs, Role, Objectives, Entrepreneurship development programme, EDP
Training, Small scale Industry- Role, Importance, Small scale industry v/s Large scale Industry Financial Institutions-
IDBI, IFCI, ICICI, SIDBI.
.
References

 Dynamics of Entrepreneurial Development & Management – Vasant Desai, HPH

 Management of Small scale industries – Malhotra & Gupta, Galgotia pub Company.

 Fundamentals of Entrepreneurship and Small Business Management- Desai,Vasant HPH .

 Entrepreneurship Management – Desai, Vasant,HPH

 Small-Scale Industries and Entrepreneurship- Desai, Vasant,HPH

 Entrepreneurs Development- Taneja, S.HPH

B.Com. (Hons.): Semester – VI

Paper 6.3 (D): PRINCIPLES OF E- MARKETING

Duration: 3 hrs. Marks: 100 Lectures: 65

THEORY: 50 Marks
UNIT 1:- Introduction of E-marketing; concept of traditional marketing, difference between traditional and
e-marketing,; Essential requirement in designing a website; Methods of promoting.

UNIT 2: Online marketing and its advantages. How should buyer pay online? Various businesses that can
flourish the net.

UNIT 3:- Introduction of E-advertising; Various means of E-advertising; E- branding and branding
strategies; difference between affiliate marketing strategy and viral marketing strategy.

UNIT 4:- Introduction of Marketing Segmentation; Bases of marketing segmentation; Factors affecting
consumer behavior.

UNIT 5:- Product Description and Classification, Product Mix, Product Differentiation; Product Positioning;
Marketing Mix Strategies.
 PRACTICAL
FULL MARKS: 30 MARKS TIME: 3 HOURS

VISUAL BASIC 6.0

INTERNAL ASSESSMENT TEST: 20 MARKS, 1 HOUR

B.Com. (Hons.): Semester - VI

PAPER 6.4: Business Research Methods and Project Work

Duration: 3 hrs. Marks: 100 Lectures: 65

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

Section A: Business Research Methods 50 Marks

Unit I: 10 Lectures
Introduction: Meaning of research; Scope of Business Research; Purpose of Research –Exploration,
Description, Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series;
Conception, Construct, Attributes, Variables, and Hypotheses
Unit II: 10 Lectures
Research Process: An Overview; Problem Identification and Definition; Selection
of Basic
Research Methods- Field Study, Laboratory Study, Survey Method, Observational
Method,
Existing Data Based Research, Longitudinal Studies, Panel
Studies
Unit III: 19 Lectures
Measurement: Definition; Designing and writing items; Uni-dimensional and Multi-dimensional
scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale,
Thurstone, Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types,
Sample Size Decision; Secondary data sources
Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-square test andother Non-
parametric tests
Testing the assumptions of Classical Normal Linear Regression

Section B – Project Report Marks 50

Unit IV: 26 Lectures
Report Preparation: Meaning, types and layout of research report; Steps in report writing;Citations,
Bibliography and Annexure in report; JEL Classification
Note:
1. There shall be a written examination of 50% Marks on the basis of Unit I to III.
The student will write a project report under the supervision of a faculty member
assigned by the college/institution based on field work. The Project Report carries 50%
Marks and will be evaluated by University appointed examiners