Final-B - Com PDF

B.Com.
: CBCS Scheme
B. Com. : Three-Year (6-Semester) CBCS

Programme
Basic Structure: Distribution of Courses
Ability-Enhancement
1 Compulsory Course (AECC) 2 Papers of 2 Credit Hrs. each (Total Credit Hrs. 2X2) 4
Skill-Enhancement Elective
2 Course (SEC) 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4) 16
12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6)

3 Core Course 72
(5 Lectures and 1 Tutorial)
Discipline Specific Elective 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6)
4 24
(DSE) (5 Lectures and 1 Tutorial)
2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6)
5 Generic Elective (GE) 12
(5 Lectures and 1 Tutorial)
Total Credit Hrs 128
Notes:

1 Ideal Lecture Class size: 50 to 60 students

2 Ideal Tutorial group Size : 12 to 15 students

3 Ideal Laboratory Practical Batch Size: 20 Students

B.Com.: CBCS Scheme
B. Com. : Three-Year (6-Semester) CBCS

Programme
Programme Structure
Course Course Title Course Type
No.
Semester I
BC 1.1 Environmental Studies Ability-Enhancement
Compulsory Course (AECC)-1
BC 1.2 Financial Accounting Core Course C-1
BC 1.3 Business Organisation and Management Core Course C-2
BC 1.4 English Language Language-1
Semester II
BC 2.1 Language: English/Hindi/Modern Indian Language Ability-Enhancement
Compulsory Course (AECC)-2
BC 2.2 Business Law Core Course C-3
BC 2.3 Business Mathematics and Statistics Core Course C-4
BC 2.4 Hindi/ Modern Indian Language Language-2
Semester III
BC 3.1 Company Law Core Course C-5
BC 3.2 Income Tax Law and Practice Core Course C-6
BC 3.3 Hindi/ Modern Indian Language Language-3
BC 3.4 Computer Applications in Business Skill-Enhancement Elective
Course (SEC)-1
Semester IV
BC 4.1 Business Communication (English/Hindi) Language-4
BC 4.2 Corporate Accounting Core Course C-7
BC 4.3 Cost Accounting Core Course C-8
BC 4.4 E-Commerce Skill-Enhancement Elective
Course (SEC)-2
B.Com.: CBCS Scheme
Semester V
BC 5.1 Any one the following Discipline Specific Elective
a. Human Resource Management (DSE)-1
b. Principles of Marketing
c. Auditing and Corporate Governance
BC 5.2 Any one of the following Discipline-Specific Elective
a. Fundamentals of Financial Management (DSE)-2
b. Indirect Tax Law
BC 5.3 Entrepreneurship Skill-Enhancement Elective
Course (SEC)-3
BC 5.4 Principles of Micro Economics Generic Elective (GE)-1
Semester VI
(DSE)-3
a. Corporate Tax Planning
b. Banking and Insurance
c. Management Accounting
d. Computerised Accounting System
(DSE)-4
a. International Business
b. Office Management and Secretarial Practice
c. Fundamentals of Investment
d. Consumer Protection
BC 6.3 Personal Selling and Salesmanship Skill-Enhancement Elective
Course (SEC)-4
BC6.4 Indian Economy Generic Elective (GE)-2
Note:
1. For Practical Lab based papers:

a. Core Course papers BC 1.2 (Financial Accounting) and BC 3.2 (Income-tax Law
and Practice), there shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two
Practical Periods per week per batch) for Practical Lab + one credit Hr for
Tutorials (per group)
b. Discipline Specific Elective paper 6.1(d) (Computerised Accounting System),
there shall be 4 Credit Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per
week per batch) for Practical Lab
c. Skill Enhancement Elective Course SEC-2 paper BC 4.4 (E-Commerce), there
shall be 3 Credit Hrs. for Lectures + One Credit hrs. (2 Practical Periods per week
per batch) for Practical Lab
d. Skill Enhancement Elective Course SEC-2 paper BC 3.4 (Computer Applications
in Business), there shall be 2 Credit Hrs. for Lectures + Two Credit hrs. (4
Practical Periods per week per batch) for Practical Lab
2. For other core and elective papers, there shall be Five lectures and One Tutorial (per
batch)
B.Com.: CBCS Scheme
B.Com.: Semester I
Ability-Enhancement Compulsory Course (AECC)-1
BC 1.1: Environmental Studies
Common Syllabus to be provided by the respective Department

B.Com.: CBCS Scheme
B.Com.: Semester I
Paper BC 1.2: FINANCIAL ACCOUNTING
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.
CONTENTS
Unit 1: (a) Theoretical Framework 3 Lectures
i. Accounting as an information system, the users of financial accounting information and their
needs. Qualitative characteristics of accounting, information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting; cash basis and
accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity,
money measurement, going concern, cost, realization, accruals, periodicity, consistency,
prudence (conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting
standards in India. Salient features of First-Time Adoption of Indian Accounting Standard
(Ind-AS) 101. International Financial Reporting Standards (IFRS): - Need and procedures.
(b) Accounting Process 2 Lectures
From recording of a business transaction to preparation of trial balance including adjustments
(c) Computerised Accounting Systems 26 Practical Lab

Computerised Accounting Systems: Computerized Accounts by using any popular accounting
software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow
Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company
Unit 2: (a) Business Income 8 Lectures
i. Measurement of business income-Net income: the accounting period, the continuity doctrine
and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line method and
diminishing balance method; Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems:
periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of
Indian Accounting Standard (IND-AS): 2
(b) Final Accounts 7 Lectures
Capital and revenue expenditures and receipts: general introduction only. Preparation of
financial statements of non-corporate business entities
B.Com.: CBCS Scheme
Unit 3: Accounting for Hire-Purchase and Installment Systems, Consignment, and Joint Venture
i) Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in the books
of Hire Vendors and Hire purchaser for large value items including Default and repossession.
ii) Consignment: Features, Accounting treatment in the books of the consignor and
consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co-
venturer of (a) all transactions (b) only his own transactions. (Memorandum joint venture
account).
15 Lectures
Unit 4: Accounting for Inland Branches 9 Lectures
Concept of dependent branches; accounting aspects; debtors system, stock and debtors system,
branch final accounts system and whole sale basis system. Independent branches: concept-
accounting treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.
Unit 5: Accounting for Dissolution of Partnership Firm
Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a

limited company and piecemeal distribution 8 Lectures
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
3. Examination Scheme for Computerised Accounts – Practical for 20 marks. The practical
examination will be for 1 hour.
4. Theory Exam shall carry 80 marks
Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw-
Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, New Delhi
Note: Latest edition of the text books should be used.
B.Com.: CBCS Scheme
B.Com.: Semester I I
Paper BC 1.3: BUSINESS ORGANISATION AND MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The course aims to provide basic knowledge to the students about the organisation and
management of a business enterprise.
Contents
Unit 1: Foundation of Indian Business Lectures: 13
Manufacturing and service sectors; Small and medium enterprises; Problems and government policy.
India’s experience of liberalisation and globalisation. Technological innovations and skill development.
‘Make in India’ Movement. Social responsibility and ethics
Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.
Unit 2:Business Enterprises Lectures: 13

Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint
Stock Company, Cooperative society; Limited Liability Partnership; Choice of Form of Organisation.
Government - Business Interface; Rationale and Forms of Public Enterprises. International Business.
Multinational Corporations.
Unit 3:Management and Organisation Lectures: 13

The Process of Management: Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network;
Delegation and Decentalisation of Authority; Groups and Teams.
Unit 4:Leadership, Motivation and Control Lectures: 13

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory.
Communication: Process and Barriers; Control: Concept and Process.
Unit V: Functional Areas of Management Lectures: 13

Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing Policies and
Practices
Financial Management: Concept and Objectives; Sources of Funds – Equity Shares, Debentures,
Venture Capital and Lease Finance. Securities Market, Role of SEBI.
Human Resource Management: Concept and Functions; Basic Dynamics of Employer - Employee
Relations.
Suggested Readings:
1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi
2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,
3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi
4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
5. Basu, C. R., Business Organization and Management, McGraw Hill Education.
6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.
7. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden Press,
New York.
B.Com.: CBCS Scheme
9. Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata McGraw
Hill, New Delhi.
10. Griffin, Management Principles and Application, Cengage Learning
(Note: Latest Editions of the above books may be used.)

B.Com.: CBCS Scheme
B.Com.: Semester I
Language-1
Paper BC 1.4: English
9
B.Com.: CBCS Scheme
B.Com.: Semester II
Ability-Enhancement Compulsory Course (AECC)-2
BC 2.1: Language: English/Hindi/Modern Indian Language
10
B.Com.: CBCS Scheme
B.Com.: Semester II
Paper- BC 2.2: BUSINESS LAW
Objective: The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.
Contents:
Unit 1: The Indian Contract Act, 1872: General Principles of Contract

13 Lectures
a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free
consent, legality of objects.
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.
e) Contingent contracts
f) Quasi - contracts
Unit 2: The Indian Contract Act, 1872: Specific Contracts 13 Lectures

a) Contract of Indemnity and Guarantee
b) Contract of Bailment
c) Contract of Agency
Unit 3: The Sale of Goods Act, 1930 13 Lectures

a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.
Unit 4: Partnership Laws 13 Lectures

A) The Partnership Act, 1932
a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008
a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
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B.Com.: CBCS Scheme
g) Partners and their Relationship
Unit 5: The Negotiable Instruments Act 1881 13 Lectures

a) Meaning, Characteristics, and Types of Negotiable Instruments : Promissory Note, Bill of
Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque
Suggested Readings:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.
Note: Latest edition of text books may be used.
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B.Com.: CBCS Scheme
B.Com.: Semester II
Paper BC 2.3. BUSINESS MATHEMATICS AND STATISTICS
Objective: The objective of this course is to familiarize students with the applications of mathematics
and statistical techniques in business decision-making.
Notes:
1. Use of simple calculator is allowed.
2. Proofs of theorems / formulae are not required.
3. Trigonometric functions are not to be covered.
Part – A: Business Mathematics Lectures: 26

Unit 1: Matrices
Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up
to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint; Applications of matrices
to solution of simple business and economic problems
Unit 2: Differential Calculus

Mathematical functions and their types – linear, quadratic, polynomial; Concepts of limit and continuity
of a function; Concept of differentiation; Rules of differentiation – simple standard forms. Applications
of differentiation – elasticity of demand and supply; Maxima and Minima of functions (involving second
or third order derivatives) relating to cost, revenue and profit.
Unit 3: Basic Mathematics of Finance

Simple and compound interest Rates of interest – nominal, effective and continuous – their inter-
relationships; Compounding and discounting of a sum using different types of rates
Part – B: Business Statistics Lectures: 39

Unit 1: Uni-variate Analysis
Measures of Central Tendency including arithmetic mean, geometric mean and harmonic mean:
properties and applications; mode and median. Partition values - quartiles, deciles, and percentiles.
Measures of Variation: absolute and relative. Range, quartile deviation and mean deviation; Variance
and Standard deviation: calculation and properties.
Unit 2: Bi-variate Analysis

Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient and
Spearman’s rank correlation
Simple Linear Regression Analysis: Regression equations and estimation. Relationship between
correlation and regression coefficients
Unit 3: Time-based Data: Index Numbers and Time-Series Analysis

Meaning and uses of index numbers; Construction of index numbers: Aggregative and average of
relatives – simple and weighted, Tests of adequacy of index numbers, Construction of consumer price
indices.
Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving
average method and Fitting of linear trend line using principle of least squares.
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B.Com.: CBCS Scheme
Suggested Readings:
1. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
2. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.
3. N. D. Vohra, Business Mathematics and Statistics, McGraw Hill Education (India) Pvt Ltd
4. J.K. Thukral, Mathematics for Business Studies, Mayur Publications
5. J. K. Singh, Business Mathematics, Himalaya Publishing House.
6. J. K. Sharma, Business Statistics, Pearson Education.
7. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
8. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New Delhi.
9. Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of India, New
Delhi.
10. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill
Publishing Co.
14
B.Com.: CBCS Scheme
B.Com. Semester II
Language-2
Paper BC 2.4: Hindi/Modern Indian Language
15
B.Com.: CBCS Scheme
B.Com.: Semester III

Paper BC 3.1: Company Law
Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013. Case studies involving issues in company law are required to be
discussed.
UNIT 1: 15 Lectures
Introduction – Administration of Company Law [including National Company Law Tribunal
(NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics
of a company; lifting of corporate veil; types of companies including one-person company,
small company and dormant company; association not for profit; illegal association; formation
of company, on-line filing of documents, promoters, their legal position, pre-incorporation
contract; on-line registration of a company.
UNIT 2: 15 Lectures
Documents – Memorandum of association, Articles of association, Doctrine of constructive
notice and indoor management prospectus-shelf and red herring prospectus, Misstatement in
prospectus, GDR; Book building; Issue, allotment and forfeiture of share, Transmission of
shares, Buyback and provisions regarding buyback; Issue of bonus shares.
UNIT 3: 15 Lectures
Management: Classification of directors, women directors, independent director, small
shareholder’s director; Disqualifications, director identity number (DIN); Appointment; Legal
positions, powers and duties; removal of directors; Key managerial personnel, managing
director, manager;
Meetings of shareholders and board; Types of meeting, convening and conduct of meetings,
postal ballot, meeting through video conferencing, e-voting; Committees of Board of Directors
- Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship
Committee, Corporate Social Responsibility Committee.
UNIT 4: 10 Lectures
Dividends, Accounts, Audit– Provisions relating to payment of Dividend, Provisions relating
to Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of
Auditors, Auditors' Report, Secretarial Audit.
UNIT V: 10 Lectures
Winding Up - Concept and modes of Winding Up.
Insider-Trading, Whistle-Blowing – Insider-Trading; meaning and legal provisions; Whistle-
blowing: Concept and Mechanism.
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B.Com.: CBCS Scheme
Suggested Readings:
1. MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot (Publishers),
Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New
Delhi,.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
17
B.Com.: CBCS Scheme

Paper BC 3.2: INCOME TAX LAW AND PRACTICE
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical lab 26

Objective: To provide basic knowledge and equip students with application of principles and
provisions of Income-tax Act, 1961 and the relevant Rules.
Unit 1: Introduction 10 Lectures
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, gross
total income, total income, 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 2: Computation of Income under different heads-1 18 Lectures

Income from Salaries; Income from house property
Unit 3: Computation of Income under different heads-2 10 Lectures

Profits and gains of business or profession; Capital gains; Income from other sources
Unit 4: Computation of Total Income and Tax Liability 14 Lectures

Income of other persons included in assessee’s total income; Aggregation of income and set-off and
carry forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals and firms; Tax liability of an individual and a firm; Five
leading cases decided by the Supreme Court
Unit 5: Preparation of Return of Income Practical Lab 26

Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of
Compulsory On-Line filing of returns for specified assesses.
Note:
1. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns using a
software utility tool. The student is required to fill appropriate Form and generate the XML
file.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week per
batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books and Software may be used.
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.
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.
Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann
Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in
18
B.Com.: CBCS Scheme

Language-3
Paper BC 3.3: Hindi/Modern Indian Language
19
B.Com.: CBCS Scheme

Paper BC 3.4: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. Marks: 100 Lectures: 26, Practical Lab 52
Objectives: To provide computer skills and knowledge for commerce students and to enhance the
student understands of usefulness of information technology tools for business operations.
Unit 1: Word Processing 3 Lectures, Practical Lab 6
Introduction to word Processing, Word processing concepts, Use of Templates, Working with word
document: Editing text, Find and replace text, Formatting, spell check, Autocorrect, Autotext; Bullets
and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables:
Inserting, filling and formatting a table; Inserting Pictures and Video; Mail Merge: including linking
with Database; Printing documents
Creating Business Documents using the above facilities
Unit 2: Preparing Presentations 3 Lectures, Practical Lab 6
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation; and Slideshow.
Creating Business Presentations using above facilities
Unit 3: Spreadsheet and its Business Applications 10 Lectures, Practical Lab 20
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a
worksheet; Handling operators in formula, Project involving multiple spreadsheets, Organizing Charts
and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time,
Lookup and reference, Database, and Text functions
Unit 4: Creating Business Spreadsheet 10 Lectures, Practical Lab 20
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll statements;
Capital Budgeting; Depreciation Accounting; Graphical representation of data; Frequency distribution
and its statistical parameters; Correlation and Regression
Note:
1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course above, is not
available in that software, to that extent it will be deemed to have been modified.
2. There shall be a practical examination of 100 Marks (Practical-80 Marks, Viva-10 Marks and
Work Book- 10 Marks) and duration of Examination shall be 3 Hrs.
3. Teaching arrangement need to be made in the computer Lab
4. There shall be four lectures per class and 4 Practical Lab periods per batch to be taught in
computer Lab.
Suggested Readings:The suggested readings and guidelines shall be notified by the university
department at least once in three years based on the selected software.
20
B.Com.: CBCS Scheme
B.Com.: Semester IV
Paper BC 4.1: BUSINESS COMMUNICATION (English/Hindi)
Objective: To equip students of the B.Com course effectively to acquire skills in reading, writing,
comprehension and communication, as also to use electronic media for business communication.
Content:
Unit 1: 13 lectures
Nature of Communication: Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication
Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers,
Cultural Barriers, Physical Barriers, Organizational Barriers
Unit 2 13 lectures
Business Correspondence: Letter Writing, presentation, Inviting quotations, Sending quotations,
Placing orders, Inviting tenders, Sales letters, claim & adjustment letters and social correspondence,
Memorandum, Inter -office Memo, Notices, Agenda, Minutes, Job application letter, preparing the
Resume.
Unit 3 13 lectures
Report Writing: Business reports, Types, Characteristics, Importance, Elements of structure, Process of
writing, Order of writing, the final draft, check lists for reports.
Unit 4 13 lectures
Vocabulary: Words often confused, Words often misspelt, Common errors in English.
Unit 5 13 lectures
Oral Presentation: Importance, Characteristics, Presentation Plan, Power point presentation, Visual
aids.
Suggested Readings:
1. Bovee, and Thill, Business Communication Today, Pearson Education
2. Lesikar, R.V. & Flatley, M.E. Kathryn Rentz; Business Communication Making Connections in
Digital World, 11th ed., McGraw Hill Education.
3. Shirley Taylor, Communication for Business, Pearson Education
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
5. Leena Sen, Communication Skills, PHI Learning
21
B.Com.: CBCS Scheme
B.Com.: Semester IV
Paper 4.2: CORPORATE ACCOUNTING
Objectives: To enable the students to acquire the basic knowledge of the corporate accounting and to
learn the techniques of preparing the financial statements.
Contents
Unit 1. Accounting for Share Capital & Debentures 12 Lectures

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 9 Lectures
Preparation of profit and loss account and balance sheet of corporate entities, excluding
calculation of managerial remuneration, Disposal of company profits
Unit 3. Valuation of Goodwill and Valuation of Shares
Concepts and calculation: simple problem only 6 Lectures
Unit 4. Amalgamation of Companies 12 Lectures
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-
company holdings). Internal reconstruction: concepts and accounting treatment excluding
scheme of reconstruction.
Unit 5. Accounts of Holding Companies/Parent Companies

Preparation of consolidated balance sheet with one subsidiary company; Relevant provisions of
Accounting Standard: 21 (ICAI). 12Lectures
Unit 6. Accounts of Banking Companies 7 Lectures

Difference between balance sheet of banking and non-banking companies; Prudential norms;
Asset structure of a commercial bank; Non-performing assets (NPA)
Unit 7. Cash Flow Statement 7 Lectures

Concept of funds, Preparation of cash flow statement as per Indian Accounting Standard (Ind-
AS): 7.
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
22
B.Com.: CBCS Scheme
Suggested Readings:
1. J.R. Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New
Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
5. V.K. Goyal and Ruchi Goyal,. Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House
8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, New Delhi.
23
B.Com.: CBCS Scheme
B.Com.: Semester IV
Paper BC 4.3: COST ACCOUNTING
Objective: To acquaint the students with basic concepts used in cost accounting, various methods involved
in cost ascertainment and cost accounting book keeping systems.
CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and
financial accounting; Cost concepts and classifications; Elements of cost; Installation of a costing
system; Role of a cost accountant in an organisation
Unit 2: Elements of Cost: Material and Labour (14 Lectures)
a. Materials: Material/inventory control 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 Cost. Treatment of Material Losses
b. 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. Methods of wage payment
and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.
Unit 3: Elements of Cost: Overheads (8 Lectures)
Classification, allocation, apportionment and absorption of overheads; Under- and over-absorption;
Capacity Levels and Costs; Treatments of certain items in costing like interest on capital, packing
expenses, bad debts, research and development expenses; Activity based cost allocation.
Unit 4: Methods of Costing (28 Lectures)
Unit costing, Job costing, Contract costing, Process costing (process losses, valuation of work in
progress, joint and by-products), Service costing (only transport).
Unit 5: Book Keeping in Cost Accounting (9 Lectures)
Integral and non-integral systems; Reconciliation of cost and financial accounts
Suggested Reading:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: A Managerial
Emphasis, Pearson Education.
2. Jawahar Lal, Cost Accounting. McGraw Hill Education
3. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
4. Rajiv Goel, Cost Accounting. International Book House
5. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
6. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
7. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
8. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir Book
Depot, New Delhi.
9. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
10. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.
24
B.Com.: CBCS Scheme
B.Com.: Semester IV
Paper BC 4.4: E-Commerce
Duration: 3 hrs. Marks: 100 Lectures: 40, Practical Lab 26
Objectives: To enable the student t o become familiar with the mechanism for conducting
business transactions through electronic means
Contents
Unit 1: Introduction: (8 Lectures)
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online, types
of E-Commerce, e-commerce business models (introduction , key elements of a business model and
categorizing major E-commerce business models), forces behind e-commerce.
Technology used in E-commerce: The dynamics of world wide web and internet( meaning, evolution
and features) ; Designing, building and launching e-commerce website (A systematic approach
involving decisions regarding selection of hardware, software, outsourcing vs. in-house development of
a website)
Unit 2: Security and Encryption: (8 Lectures)

Need and concepts, the e-commerce security environment: (dimension, definition and scope of e-
security), security threats in the E-commerce environment (security intrusions and breaches, attacking
methods like hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption, security
channels of communication, protecting networks and protecting servers and clients),
Unit 3: IT Act 2000 and Cyber Crimes (8 Lectures)

IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution, acknowledgement and dispatch
of electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers,
Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes
Unit 4: E-payment System: (8 Lectures, 4 Practical Lab)

Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital signatures
(procedure, working and legal position), payment gateways, online banking (meaning, concepts,
importance, electronic fund transfer, automated clearing house, automated ledger posting), risks
involved in e-payments.
Unit 5: On-line Business Transactions: (8 Lectures, 4 Practical Lab)

Meaning, purpose, advantages and disadvantages of transacting online, E-commerce applications in
various industries like {banking, insurance, payment of utility bills, online marketing, e-tailing
(popularity, benefits, problems and features), online services (financial, travel and career), auctions,
online portal, online learning, publishing and entertainment} Online shopping (amazon, snapdeal,
alibaba, flipkart, etc.)
Unit 6: Website designing (18 Practical Lab)

Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables, Images,
Lists, Forms, Frames, Cascading Style Sheets.
Note:
1. There shall be 3 Credit Hrs. for lectures + One Credit hr. (2 Practical periods per week per
batch) for Practical Lab
2. Latest edition of text books may be used.
25
B.Com.: CBCS Scheme
Suggested Readings
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.

2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
5. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
6. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
7. Sushila Madan, E-Commerce, Taxmann
8. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
26
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.1 (a): HUMAN RESOURCE MANAGEMENT

Objective: The objective of the course is to acquaint students with the techniques and principles to manage
human resource of an organisation.

Human Resource Management: Concept and Functions, Role, Status and competencies of HR Manager,
HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human Resource
Management; Workforce diversity; Empowerment; Downsizing; VRS; Human Resource Information
System
Unit 2: Acquisition of Human Resource 13 Lectures

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 and induction
Unit 3: Training and Development 13 Lectures
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 4: Performance Appraisal 13 Lectures
Nature, objectives and importance; 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 5: Maintenance 13 Lectures
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 Education.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson Education.
3. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
4. Ivancevich, John M. Human Resource Management. McGraw Hill.
5. Wreather and Davis. Human Resource Management. Pearson Education.
6. Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
7. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
8. Biswajeet Patttanayak, Human Resource Management, PHI Learning
9. Neeru Kapoor, Human Resource Management, Taxmann Publication
27
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.1 (b): PRINCIPLES OF MARKETING

Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Contents:
Unit 1: Introduction: 13 Lectures
Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing; Marketing
mix, Marketing environment: concept, importance, and components (Economic, Demographic,
Technological, Natural, Socio-Cultural and Legal).
Unit 2: 13 Lectures
a. Consumer Behaviour: Nature and Importance, Consumer buying decision process; Factors
influencing consumer buying behaviour.
b. Market segmentation: concept, importance and bases; Target market selection; Positioning concept,
importance and bases; Product differentiation vs. market segmentation.
Unit 3: Product: 13 Lectures
Concept and importance, Product classifications; Concept of product mix; Branding, packaging and
labeling; Product-Support Services; Product life-cycle; New Product Development Process; Consumer
adoption process.
Unit 4: 13 Lectures
a. Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
b. Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Functions of middle man; Factors affecting choice of
distribution channel; Wholesaling and retailing; Types of Retailers; e-tailing, Physical Distribution.
Unit 5: 13 Lectures
a. Promotion: Nature and importance of promotion; Communication process; Types of promotion:
advertising, personal selling, public relations & sales promotion, and their distinctive characteristics;
Promotion mix and factors affecting promotion mix decisions;
b. Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing, Rural marketing; Consumerism
Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of Marketing.
13th edition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and
Cases. (Special Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
4. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
5. The Consumer Protection Act 1986.
6. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
7. Dhruv Grewal, Michael Levy, Marketing, McGraw Hill Education.
8. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition. Dhanpat Rai &
Company.
9. Neeru Kapoor, Principles of Marketing, PHI Learning
10. Rajendra Maheshwari, Principles of Marketing, International Book House
28
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.1 (c): AUDITING AND CORPORATE GOVERNANCE


Objective: To provide knowledge of auditing principles, procedures and techniques in accordance with
current legal requirements and professional standards and to give an overview of the principles of
Corporate Governance and Corporate Social Responsibility
Contents:
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of Audit,
Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure – Vouching and
verification of Assets & Liabilities.
Unit 2: Audit of Companies (11 Lectures)

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 3: Special Areas of Audit (11 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;
Auditing Standards; Relevant Case Studies/Problems;
Unit 4: Corporate Governance (11 Lectures)

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate
Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems
Noticed in various Corporate Failures. Codes & Standards on Corporate Governance
Unit 5: Business Ethics (10 Lectures)

Morality and ethics, business values and ethics, approaches and practices of business ethics, corporate
ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts and advantages;
Rating Agencies; Green Governance; Clause 49 and Listing Agreement
Unit 6: Corporate Social Responsibility (CSR): (11 Lectures)

Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility;
Relationship of CSR with Corporate Sustainability; CSR and Business Ethics, CSR and Corporate
Governance; CSR provisions under the Companies Act 2013; CSR Committee; CSR Models, Codes,
and Standards on CSR
Suggested Readings:
1. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning
2. Aruna Jha, Auditing. Taxmann Publication.
3. A. K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.
4. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi
29
B.Com.: CBCS Scheme
5. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot. (Publishers). (Relevant
Chapters)
6. KV Bhanumurthy and Usha Krishna, Politics, Ethics and Social Responsibility of Business,
Pearson Education
7. N Balasubramanian, A Casebook on Corporate Governance and Stewardship, McGraw Hill
Education
8. B.N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education
9. S K Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education
10. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition), Oxford
University Press
11. Christine Mallin, Corporate Governance (Indian Edition), Oxford University Press
12. Relevant Publications of ICAI on Auditing (CARO).
13. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New Delhi
30
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.2: (a): FUNDAMENTALS OF FINANCIAL MANAGEMENT
Objective: To familiarize the students with the principles and practices of financial management.
CONTENTS
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities.
Unit 2: Investment Decision
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, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
Adjusted Discount Rate. (20 Lectures)
Unit 3: Financing Decision
Cost of Capital and Financing Decision: 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. (20 Lectures)
Unit 4: Dividend Decisions (12 Lectures)
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Dividend policies in practice
Unit 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. (15 Lectures)
Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
2. Levy H. and M. Sarnat . Principles of Financial Management. Pearson Education
3. Joy, O.M. Introduction to Financial Management. Mc Graw Hill Education.
4. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
5. Khan and Jain. Basic Financial Management, McGraw Hill Education
6. Chandra, P. Fundamentals of Financial Management. McGraw Hill Education
7. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai and Company,
Delhi.
8. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
9. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur Paperback,
New Delhi.
10. Pandey, I.M. Financial Management. Vikas Publications.
31
B.Com.: CBCS Scheme
11. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning

32
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.2 (b): INDIRECT TAX LAW
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-I (18 Lectures)
Service tax – concepts and general principles, Charge of service tax and taxable services,
Unit 2: Service Tax-II (18 Lectures)

Valuation of taxable services, Payment of service tax and filing of returns, Penalties, CENVAT Credit
Unit 3: VAT (9 Lectures)

VAT – concepts and general principles, Calculation of VAT Liability including input Tax Credits, Small
Dealers and Composition Scheme, VAT Procedures
Unit 4: Central Excise (10 Lectures)

Central Excise Law in brief – Goods, Excisable goods, Manufacture and Manufacturer, Valuation,
CENVAT, Basic procedures, Export, SSI, Job Work
Unit 5: Customs laws (10 Lectures)

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.
2. Sanjeev Kumar. Systematic Approach to Indirect Taxes, Latest edition.
3. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt. Ltd., Delhi,
Latest edition.
4. Grish Ahuja and Ravi Gupta, Indirect Taxes, Flair Publication Pvt. Ltd.
Note:
1. This paper will be replaced by the Goods and Service Tax Law whenever this law is
enforced.
2. Latest edition of text books may be used.
33
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.3: Entrepreneurship
Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career option
and creative thinking and behavior.
Contents:
Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and creative response to the society’ problems and at work; Dimensions of
entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international
entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship (10 Lectures)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Concept of business groups and role of business houses and family business in India; The contemporary
role models in Indian business: their values, business philosophy and behavioural orientations; Conflict
in family business and its resolution (10 Lectures)
Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation, Role of industries/entrepreneur’s associations and self-help groups, The concept, role
and functions of business incubators, angel investors, venture capital and private equity fund.
(10 Lectures)
Unit 4: 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); Project submission/ presentation and appraisal thereof by external agencies,
such as financial/non-financial institutions (10 Lectures)
Unit 5: Mobilising Resources (10 Lectures)
Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors,
suppliers, bankers, principal customers; Contract management: Basic start-up problems
Suggested Readings:
1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya
Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
8. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
9. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education
10. SIDBI Reports on Small Scale Industries Sector.
34
B.Com.: CBCS Scheme
B. Com.: Semester V
Paper BC 5.4: PRINCIPLES OF MICRO ECONOMICS
Duration: 3 hrs. Max. Marks: 100 Lectures: 65
Unit 1: Introduction Lectures 12
(a). Demand and Supply: Determinants of demand, movements vs. shift in demand curve,
Determinants of Supply, Movement along a supply curve vs. shift in supply curve; - Market
equilibrium and price determination.
(b). Elasticity of demand and supply.
(c). Application of demand and supply.
Unit 2: Consumer Theory Lectures 18

Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences; Interference
curves; Budget line; Consumer’s equilibrium; Income and substitution effect; Price
consumption curve and the derivation of demand curve for a commodity; Criticisms of the law
of demand.
Unit 3: Production and Cost Lectures 12
(a). Production: Firm as an agent of production. Concepts of Production function. Law of variable
proportions; Isoquants; Return to scale. Economics and Diseconomies of scale.
(b). Costs: Costs in the short run. Costs in the long run, Profit maximization and cost minimization.
Equilibrium of the firm, Technological Change: the very long run.
Unit 4: Market Structure Lectures 10
(a). Perfect Competition: Assumption; Theory of a firm under perfect competition;

Demand and Revenue; Equilibrium of the firm in the short run and long run, The long run
industry supply curve: increasing, decreasing and constant cost industry. Allocation efficiency
under perfect competition
(b). Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of supply curve
under monopoly; Allocation inefficiency and dead-weight loss monopoly; Price
discrimination.
(c). Imperfect Competition: Difference between perfect competitions, monopoly and
imperfect competition;
(i) Monopolistic Competition: Assumption; Short – run Equilibrium; Long run Equilibrium;
Concepts of excess capacity; Empirical relevance.
(ii) Oligopoly: Causes for the existence of oligopolistic firms in the market rather than
perfect Competition; Cooperative vs. Non cooperative Behaviour and dilemma of
oligopolistic firms.
Unit 5: Income Distribution and Factor Pricing Lectures 13
Demand for factors. Supply of factor, backward bending supply curve for labor concepts of
economic rent; Functional Distribution of Income.
Suggested Readings:
35
B.Com.: CBCS Scheme
1. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.

2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill
Education.
4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
5. Case and Fair, Principles of Micro Economics, Pearson Education
6. Koutsiyannis, Modern Micro Economic Theory.
7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers
Note: Latest edition of text books shall be used.

36
B.Com.: CBCS Scheme
B. Com.: Semester VI
Paper BC 6.1 (a): CORPORATE TAX PLANNING
Objective: To provide Basic knowledge of corporate tax planning and its impact on decision-making.
Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of companies;
Residential status of companies and tax incidence; Tax liability and minimum alternate tax; Tax on
distributed profits
Unit 2: Tax planning-1 12 Lectures
Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form
of organization;
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
Unit 3: Tax planning-2 15 Lectures
Tax planning with reference to specific management decisions - 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 4: Special provisions relating to non-residents 12 Lectures

Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing
agreement
Unit 5:Tax planning with reference to business restructuring 17 Lectures

Amalgamation, 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. Vinod K. Singhania and Monica Singhania, Corporate Tax Planning. Taxmann Publications Pvt.
Ltd., New Delhi.
2. Girish Ahuja and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House,
Delhi.
3. Shuklendra Acharya and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law
Publication, Allahabad.
4. D.P. Mittal, Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.
5. IAS – 12 and AS – 22.
6. T.P. Ghosh, IFRS, Taxmann Publications Pvt. Ltd. New Delhi.
Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxmann Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter, Current Tax Reporter, Jodhpur
37
B.Com.: CBCS Scheme
Paper BC 6.1 (b): Banking and Insurance
Objective: To impart knowledge about the basic principles of the banking and insurance
Contents
Unit 1: Introduction: 13 Lectures
Origin of banking: definition, banker and customer relationship, General and special types of customers,
Types of deposits, Origin and growth of commercial banks in India. Financial Services offered by banks,
changing role of commercial banks, types of banks
Unit 2:Cheques and Paying Banker 13 Lectures

Crossing and endorsement - meaning, definitions, types and rules of crossing.
Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in
due course, Concept of negligence.
Unit 3:Banking Lending 13 Lectures

Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances against
various securities.
Unit 4:Internet Banking 13 Lectures

Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/
Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic
purse, Digital cash.
Unit V: Insurance 13 Lectures

Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost good
faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types of
insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination. Power,
functions and Role of IRDA, Online Insurance
Suggested readings:
1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House

2. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
3. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
5. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill
6. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
7. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons
8. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning
38
B.Com.: CBCS Scheme
Paper BC 6.1 (c): MANAGEMENT ACCOUNTING
Duration: 3 hours Marks: 100 Lectures: 65
Objective: To impart the students, knowledge about the use of financial, cost and other data for the purpose
of managerial planning, control and decision making.
COURSE CONTENTS:
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control (10 Lectures)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives,
merits, and limitations. Budget administration. Functional budgets. Fixed and flexible budgets. Zero
base budgeting. Programme and performance budgeting.
Unit 3: Standard Costing (12 Lectures)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications. Variance Analysis – material, labour, overheads and sales variances.
Disposition of Variances, Control Ratios.
Unit 4: Marginal Costing (12 Lectures)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-Volume-
Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of
incidence, margin of safety, Key factor, determination of cost indifference point.
Unit 5: Decision Making (20 Lectures)

Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short
term decision making situations – profitable product mix, Acceptance or Rejection of special/
export offers, Make or buy, Addition or Elimination of a product line, sell or process further,
operate or shut down. Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing
Unit 5: Contemporary Issues (5 Lectures)
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing
Suggested Reading:
1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg. Introduction to

Management Accounting , Pearson Education.
2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young. Management
Accounting. Dorling Kindersley(India) Pvt. Ltd.
3. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
4. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
5. Goel, Rajiv, Management Accounting. International Book House,
6. Arora, M.N. M a n a g e m e n t A c c o u n t i n g . Vikas Publishing House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. M a n a g e m e n t Accounting. Shree Mahavir Book
Depot, New Delhi.
8. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice. Pinnacle
Publishing House.
39
B.Com.: CBCS Scheme
9. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
10. H.V. Jhamb, Fundamentals of Management Accounting, Ane Books Pvt. Ltd.
40
B.Com.: CBCS Scheme
Paper BC 6.1 (d): Computerised Accounting System
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab: 52
Objectives: This course seeks to enhance the skills needed for computerized accounting system and
to enable the students to develop simple accounting applications.
Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 12 Practical Lab)
Taxation: TDS, VAT and Service Tax
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of
related party transaction, CAAT: Various Tools
Unit-2: Designing Computerised Accounting System (24 Lectures, 24 Practical Lab)

Designing Computerised Accounting System using a DBMS Package
Creating a voucher entry Form,
Preparing ledgers with SQL, Form, and Report
Preparing Trial Balance with SQL and Report
Unit-3: Designing Accounting Support System (16 Lectures, 16 Practical Lab)

Designing Supplier and customers System for Accounting using Form, Query, Module, and Report;
Designing Payroll System for Accounting using Form, Query, Module, and Report
Note:
1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course above, is
not available in that software, to that extent it will be deemed to have been modified.
2. There shall be a practical examination of 100 Marks (Practical-80 Marks, Viva-10 Marks and
Work Book- 10 Marks) and duration of Examination shall be 3 Hrs.
3. Teaching arrangements need to be made in the computer Lab
4. There shall be Four Lectures per class and 4 Practical periods per batch to be taught in
computer Lab.
Suggested Readings:
The suggested readings and guidelines shall be notified by the university department at least once
in three years based on the selected software.
41
B.Com.: CBCS Scheme
Paper BC 6.2 (a): INTERNATIONAL BUSINESS

Objective: The objective of the course is to familiarise the students with the concepts, importance and
dynamics of international business and India’s involvement with global business. The course also seeks
to provide theoretical foundations of international business to the extent these are relevant to the global
business operations and developments.
Unit 1: 13 Lectures
a. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business: Complexities of
international business; Modes of entry into international business.
b. International Business Environment: National and foreign environments and their components -
economic, cultural and political-legal environments
Unit –II 13 Lectures
a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory,
Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and non-
tariff measures – difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy,
Quota and Embargo in detail) ; Balance of payment account and its components.
b. International Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An overview of other organizations – UNCTAD,; Commodity and
other trading agreements (OPEC).
Unit –III 13 Lectures
a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC) .
b. International Financial Environment: International financial system and institutions (IMF and
World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit –IV 13 Lectures
a. Organisational structure for international business operations; International business
negotiations.
b. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit –V 13 Lectures
a. Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs)
and export oriented units (EOUs), ; Measures for promoting foreign investments into and from
India; Indian joint ventures and acquisitions abroad.
b. Financing of foreign trade and payment terms – sources of trade finance ( Banks, factoring,
forfaiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in
advance, Letter of Credit, Documentary Collection, Open Account)
42
B.Com.: CBCS Scheme
Suggested Readings:
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill
Education
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson
Education
3. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern
Global Economy. London: Roultedge.
4. Sumati Varma, International Business, Pearson Education.
5. Cherunilam, Francis. International Business: Text and Cases. PHI Learning
6. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
7. Bennett, Roger. International Business. Pearson Education.
8. Peng and Srivastav, Global Business, Cengage Learning
43
B.Com.: CBCS Scheme
Paper BC 6.2 (b): Office Management and Secretarial Practice
Objective: The purpose of this course is to familiarize the students with the activities in a modern
office. Smooth functioning of any organization depends upon the way various activities are organized,
facilities provided to the staff working in the office, the working environment and the tools and
equipments used in office.
Contents
Unit 1:
Office and Office Management: Meaning of office. Functions of office – primary and administrative
management functions, importance of office, duties of the office manager, his qualities and essential
qualifications. (7 Lectures)
Filing and Indexing: Filing and Indexing – Its meaning and importance, essentials of good filing,
centralized vs. decentralized filing, system of classification, methods of filing and filing equipment,
Weeding of old records, meaning and need for indexing, various types of indexing. (7 Lectures)
Unit 2:
Mail and Mailing Procedures: Mailing Procedures – meaning and importance of mail, centralization of
mail handling work, its advantages, room equipment and accessories, sorting tables and rack, letter
opener, time and date stamps, postal franking machine, addressing machine, mailing scales, mailing
through post, courier, email, appending files with email. Inward and outward mail – receiving, sorting,
opening, recording, making, distributing, folding of letters sent, maintenance of peon book, dispatching,
courier services, central receipt and dispatch. (8 Lectures)
Forms and Stationery: Office Forms – introduction, meaning, importance of forms, advantages of
using forms, disadvantages of using forms, type of forms, factors affecting forms design, principles of
form design, form control. Stationery – introduction, types of stationery used in offices, importance of
managing stationery, selection of stationery, essential requirements for a good system of dealing with
stationery, purchasing principles, purchase procedure, standardization of stationery. (5 Lectures)
Unit 3:
Modern Office Equipments: Modern Office Equipment – Introduction, meaning and Importance of
office automation, objectives of office mechanization, advantages, disadvantages, factors determining
office mechanization. Kind of office machines: personal computers, photocopier, fax, telephone,
telephone answering machine, dictating machines, Audio Visual Aids. (5 Lectures)
Budget: Budget - Annual, revised and estimated. Recurring and non-recurring heads of expenditure
(5 Lectures)
Audit: Audit process- Vouching, verification and valuation (in brief). Consumables/ Stock register and
Asset register. Procedure for disposal of records and assets. (5 Lectures)
Unit 4:
Banking facilities: Types of accounts. Passbook and cheque book. Other forms used in banks. ATM
and money transfer. (5 Lectures)
Abbreviations/Terms used in Offices: Explanation of abbreviations/terms used in offices in day-to-day
work,
Modes of Payment: Types of payments handled such as postal orders, Cheque (crossed/uncrossed),
post-dated and pre-dated Cheques, stale Cheque, dishonored Cheque. (5 Lectures)
44
B.Com.: CBCS Scheme
UNIT V:
Role of Secretary: Definition; Appointment; Duties and Responsibilities of a Personal Secretary;
Qualifications for appointment as Personal Secretary. Modern technology and office communication,
email, voice mail, internet, multimedia, scanner, video-conferencing, web-casting. Agenda and Minutes
of Meeting. Drafting, fax-messages, email. Maintenance of appointment diary. (13 Lectures)
Suggested Reading:
1. Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi..

2. Leffingwell and Robbinson: Text book of Office Management, Tata McGraw-Hill.
3. Terry, George R: Office Management and Control.
4. Ghosh, Evam Aggarwal: Karyalaya Prabandh, Sultan Chand & Sons.
5. Duggal, B: Office Management and Commercial Correspondence, Kitab Mahal.

45
B.Com.: CBCS Scheme
Paper BC 6.2 (c): FUNDAMENTALS OF INVESTMENT
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 1: The Investment Environment (10 Lectures)
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 2: Fixed Income Securities (15 Lectures)
Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks, default risk
and credit rating.
Unit 3: Approaches to Equity Analysis (15 Lectures)

Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis, dividend
capitalisation models, and price-earnings multiple approach to equity valuation.
Unit 4:Portfolio Analysis and Financial Derivatives (15 Lectures)

Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to Financial
Derivatives; Financial Derivatives Markets in India
Unit 5: Investor Protection (10 Lectures)

Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal system,
insider trading, investors’ awareness and activism
Suggested Readings
1. C.P. Jones, Investments Analysis and Management, Wiley, 8th ed.

2. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hill Education
3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education
5. Mayo, An Introduction to Investment, Cengage Learning.
46
B.Com.: CBCS Scheme
Paper BC 6.2 (d): Consumer Protection
Objective: This paper seeks to familarise the students with of their rights as a consumer, the social
framework of consumer rights and legal framework of protecting consumer rights. It also provides an
understanding of the procedure of redress of consumer complaints, and the role of different agencies in
establishing product and service standards. The student should be able to comprehend the business
firms’ interface with consumers and the consumer related regulatory and business environment.
Unit 1: Conceptual Framework 13Lectures

Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail and
Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances-
complaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Internal and External Complaint handling: Corporate Redress Systems and Public Redress Systems
Unit 2: The Consumer Protection Act, 1986 (CPA) 13 Lecture

Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service,
spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection
Councils at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies:
District Forums, State Commissions, National Commission: Their Composition, Powers, and
Jurisdiction (Pecuniary and Territorial), Role of Supreme Court under the CPA.
Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986:13 lectures
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and
hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided; Temporary Injunction,
Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.
Seven Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking;
Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective
Product; Unfair Trade Practice.
Unit 4: Industry Regulators and Consumer Complaint Redress Mechanism 13 lectures
i. Banking: RBI and Banking Ombudsman

ii. Insurance: IRDA and Insurance Ombudsman
iii. Telecommunication: TRAI
iv. Food Products: FSSAI (an overview)
v. Electricity Supply: Electricity Regulatory Commission
vi. Advertising: ASCI
Unit 5: Consumerism in India 13 Lectures

Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of consumer
organizations and their role in consumer protection, Recent developments in Consumer Protection in
India, National Consumer Helpline, Citizens Charter, Product testing.
47
B.Com.: CBCS Scheme
Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian Standards
Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview
Suggested Readings:
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs” (2007)
Delhi University Publication.
2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law House,
Delhi, or latest edition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace
Jovanovich, Inc.
5. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of
Insurance Industry (LAP LAMBERT Academic Publishing GmbH & Co.KG, Saarbrucken,
Germany.
6. Rajyalaxmi Rao, Consumer is King, Universal Law Publishing Company
7. Empowering Consumers e-book, www.consumeraffairs.nic.in
8. ebook, www.bis.org
9. The Consumer Protection Act, 1986
Articles
1. Verma, D. P. S. (2007). Developments in Consumer Protection in India: Challenges and Tasks
Ahead in JS Panwar, et al. (Eds) Consumerism in India, RBS Publishers Jaipur
2. Verma, D.P.S. (2002). Regulating Misleading Advertisements, Legal Provisions and Institutional
Framework. Vikalpa. Vol. 26. No. 2. pp. 51-57.
3. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining
Behaviour. Ag Woodside, et al. (eds.). Consumer and Industrial Buying Behaviour. New York;
North Holland pp. 425-37.
4. George, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol. 34.
pp 12-19.
5. Sharma, Deepa (2003).New measures for Consumer Protection in India. The Indian Journal of
Commerce. Vol.56. No.4. pp. 96-106
6. Sharma, Deepa (2011).Consumer Grievance Redress by Insurance Ombudsman.
BIMAQUEST.Vol.11. pp.29-47.
Periodicals
1. Consumer Protection Judgments (CPJ) (Relevant cases reported in various issues)

2. Recent issues of magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’,
Published by VOICE Society , New Delhi.
3. Upbhokta Jagran, Ministry of Consumer Affairs, Govt, of India.
New Delhi.
Websites:
www.ncdrc.nic.in
www.fcamin.nic.in
www.consumeraffairs.nic.in
www.iso.org.in
www.bis.org
48
B.Com.: CBCS Scheme
www.ascionline.org.in
www.trai.gov.in
www.irda.gov.in
www.derc.gov.in
www.rbi.org.in
www.fssai.gov.in
www.consumer-voice.org
www.nationalconsumerhelpline.in
www.cci.gov.in
Note: The Latest edition of text books and Acts should be used.
49
B.Com.: CBCS Scheme
Paper BC 6.3: Personal Selling and Salesmanship
Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling
and the selling process. They will be able to understand selling as a career and what it takes to be a
successful salesman.
Unit 1:
Introduction to Personal Selling: Nature and importance of personal selling, myths of selling, Difference
between Personal Selling, Salesmanship and Sales Management, Characteristics of a good salesman, types of
selling situations, types of salespersons, Career opportunities in selling, Measures for making selling an
attractive career. (12 Lectures)
Unit- II
Buying Motives: Concept of motivation, Maslow’s theory of need hierarchy; Dynamic nature of motivation;
Buying motives and their uses in personal selling (13 lectures)
Unit- III
Selling Process: Prospecting and qualifying; Pre-approach; Approach; Presentation and demonstration;
handling of objections; Closing the sale; Post sales activities. (12 lectures)
Unit- IV
Sales Reports: reports and documents; sales manual, Order Book, Cash Memo; Tour Diary, Daily and
Periodical Reports; Ethical aspects of Selling (13 lectures)
Suggested Readings:
1. Spiro, Stanton, and Rich, Management of the Sales force, McGraw Hill.
2. Rusell, F. A. Beach and Richard H. Buskirk, Selling: Principles and Practices, McGraw Hill
3. Futrell, Charles, Sales Management: Behaviour, Practices and Cases, The Dryden Press.
4. Still, Richard R., Edward W. Cundiff and Norman A. P. Govoni, Sales Management: Decision
Strategies and Cases, Prentice Hall of India Ltd., New Delhi,
5. Johnson, Kurtz and Schueing, Sales Management, McGraw Hill
6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling: Principles and
Methods, Richard, Irvin
7. Kapoor Neeru, Advertising and personal Selling, Pinnacle, New Delhi.
50
B.Com.: CBCS Scheme
Paper BC 6.4: INDIAN ECONOMY
Objectives: This course seeks to enable the student to grasp the major economic problems in India and
their solutions. It also seeks to provide an understanding of modern tools of macro-economic analysis
and policy framework.
Contents
Unit 1: Basic Issues and features of Indian Economy (13 Lectures)
Concept and Measures of Development and Underdevelopment; Human Development; Composition of
national income and occupational structure
Unit 2: Policy Regimes (13 Lectures)
a) The evolution of planning and import substituting industrialization.
b) Economic Reforms since 1991.
c) Monetary and Fiscal policies with their implications on economy
Unit 3: Growth, Development and Structural Change (13 Lectures)
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 4: Sectoral Trends and Issues (13 Lectures)
a) Agriculture Sector: 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 Sector: Phases of Industrialisation – 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) 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 Stabilisation and Structural
Adjustment; India and the WTO, Role of FDI, Capital account convertibility,
Unit 5:Inflation, Unemployment and Labour market 23 Lectures
Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment.
Labour market and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational
51
B.Com.: CBCS Scheme
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. IC Dhingra, Indian Economy, Sultan Chand & Sons
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
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. Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning
9. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill
Education
10. Oliver J. Blanchard, Macroeconomics, Pearson Education
11. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
12. Paul A Samuelson, William D Nordhaus, Sudip Chaudhuri, Macroeconomic, McGraw-Hill
Education
52

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B.Com.

B. Com. : Three-Year (6-Semester) CBCS

12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6)

B. Com. : Three-Year (6-Semester) CBCS

1. For Practical Lab based papers:

BC 1.1: Environmental Studies

Common Syllabus to be provided by the respective Department

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26

(c) Computerised Accounting Systems 26 Practical Lab

Unit 4: Accounting for Inland Branches 9 Lectures

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit 2:Business Enterprises Lectures: 13

Unit 3:Management and Organisation Lectures: 13

Unit 4:Leadership, Motivation and Control Lectures: 13

Unit V: Functional Areas of Management Lectures: 13

(Note: Latest Editions of the above books may be used.)

BC 2.1: Language: English/Hindi/Modern Indian Language

Common Syllabus to be provided by the respective Department

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit 1: The Indian Contract Act, 1872: General Principles of Contract

Unit 2: The Indian Contract Act, 1872: Specific Contracts 13 Lectures

Unit 3: The Sale of Goods Act, 1930 13 Lectures

Unit 4: Partnership Laws 13 Lectures

g) Partners and their Relationship

Unit 5: The Negotiable Instruments Act 1881 13 Lectures

Note: Latest edition of text books may be used.

Part – A: Business Mathematics Lectures: 26

Unit 2: Differential Calculus

Unit 3: Basic Mathematics of Finance

Part – B: Business Statistics Lectures: 39

Unit 2: Bi-variate Analysis

Unit 3: Time-based Data: Index Numbers and Time-Series Analysis

Common Syllabus to be provided by the respective Department

B.Com.: Semester III

Duration: 3 hrs. Marks: 100 Lectures: 65

Note: Latest edition of text books may be used.

B.Com.: Semester III

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical lab 26

Unit 2: Computation of Income under different heads-1 18 Lectures

Unit 3: Computation of Income under different heads-2 10 Lectures

Unit 4: Computation of Total Income and Tax Liability 14 Lectures

Unit 5: Preparation of Return of Income Practical Lab 26

B.Com.: Semester III

Common Syllabus to be provided by the respective Department

B.Com.: Semester III

Duration: 3 hrs. Marks: 100 Lectures: 65

Note: Latest edition of text books may be used.

Paper 4.2: CORPORATE ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 65

Unit 1. Accounting for Share Capital & Debentures 12 Lectures

Unit 5. Accounts of Holding Companies/Parent Companies

Unit 6. Accounts of Banking Companies 7 Lectures

Unit 7. Cash Flow Statement 7 Lectures

Note: Latest edition of text books may be used.

Unit 2: Security and Encryption: (8 Lectures)

Unit 3: IT Act 2000 and Cyber Crimes (8 Lectures)

Unit 4: E-payment System: (8 Lectures, 4 Practical Lab)

Unit 5: On-line Business Transactions: (8 Lectures, 4 Practical Lab)