B.Com I First Semester w.e.

f session 2014-15
Financial Accounting –I
1.01
Internal Assesment-20 Marks
Time: 3Hrs.
Theory Paper Max Marks-80

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Important: The Examiner will set at least THREE numerical and THREE theoretical questions in
the question paper. .

Unit Contents No. of Periods

Unit-I Introduction: meaning, objectives, process, limitations and basic 23

terms of Accounting; Generally accepted Accounting Principles;
Journalizing, Posting and Preparation of trial balance.

Unit-II Capital and revenue items; Reserves and Provisions; Depreciation: 23

Meaning, causes, accounting procedure, methods of computing
depreciation – straight line method and diminishing balance
method, change of method.
Unit-III Final Accounts with adjustments; Rectification of errors 22

Unit-IV Accounting for non-profit organizations; Consignment accounts. 22

Suggested Readings:
1.Gupta R.L. and Radha Swami M., Financial Accounting, Sultan Chand and Sons., New
Delhi.
2.Monga J.R., Ahuja Girish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,
Noida.
3.Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company,
New Delhi.
4. Goel, D.K., Financial Accounting, Arya Publications, New Delhi
5. Jain & Narang by Kalyani Publishers
6. P.C.Tulsian
 B.Com I First Semester w.e.f session 2014-15
Business Mathematics-I
1.02
Theory Paper Max Marks-80
Internal Assesment-20 Marks Time: 3Hrs.

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question
No.1 will be compulsory covering all the units and shall carry 8 small questions of 2 marks
each. The rest of the eight questions will be set from all the four units. The examiner will set
two questions from each unit out of which the candidate shall attempt four questions selecting
one question from each unit. All the questions shall carry 16 marks each.

Important: The Examiner will set at least THREE numerical and THREE theoretical
questions in the question paper.

Unit Contents No. of Periods

Unit-I Indices and Logarithms; Theory of Sets: Meaning, elements, types, 24

presentation and equality of Sets, Union, Intersection,
Complement and Difference of Sets, Venn Diagram, Cartesian
Product of two Sets, Applications of Set Theory.
Unit-II Elementary idea of Permutations and Combinations. 22

Unit-III Sequence and Series, A.P, G.P. 22

Unit-IV Data interpretation- Introduction, approaches to data 22

interpretation, tabulation, Bar graphs, Pie charts, Line graphs, Mix
graphs

Suggested Readings:
1. Allen B.G.D: Basic Mathematics; Mcmillan, New Delhi.
2. Volra. N. D. Quantitative Techniques in Management, Tata McGraw Hill, New Delhi.
Kapoo
3. V.K. Business Mathematics: Sultan chand and sons, Delhi
4. Elements of Business Mathematics Semester-I : Jeevan Sons Publications

Internal Assessment: 20
1. Attendance 5 Marks
2. Assignment 5 Marks
3. Class Test/ House Exam 10 Marks
 B.Com I First Semester w.e.f session 2014-15
Business Economics-I
1.03
Internal Assesment-20 Marks
Theory Paper Max Marks-80 Time: 3Hrs.

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Introduction: Basic problem of an economy: working of price 24

mechanism, concept of Elasticity of demand; measurement,
importance, determinants of elasticity of demand, Average
revenue; marginal revenue and elasticity of demand and
elasticity of supply
Unit-II Production Function: Law of variable proportions; Isoquants; 23
Economic regions and optimum factor combination; expansion
path; returns to scale; Internal and external economies and
diseconomies; Ridge lines; Theory of costs: concepts of cost;
Short run and Long run cost curves- Traditional and Modern
approaches.
Unit-III Theory of consumer behaviour, utility and indifference curve 28
analysis

Unit-IV Market, classification and structure. 15

Suggested Readings:
1. Dr. Raj Kumar, Prof. Kuldeep Gupta, Business Economics, UDH Publishing and Distributors
P(Ltd.), New Delhi.
2. R.K Lekhi, Business Economics, Kalyani Publishers.
3. V.G.Mankar, Business Economics, Himalaya Publishing House.
4.H.L.Ahuja, Business Economics, S. Chand and Company Ltd.
 B.Com I First Semester w.e.f session 2014-15
Business Management-I
1.04
Internal Assesment-20 Marks
Theory Paper Max Marks-80 Time: 3Hrs

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Business: concept, nature and spectrum of business activities, 20

business system, business objectives.

Unit-II Management: Introduction, concept, nature, process and 24

significance; Development of Management Thought; Classical and
Neo-Classical systems, Contingency approaches.
Unit-III Planning: concept, types and process, Decision Making: concept 24
and process, Management by Objectives, Corporate Planning and
Strategic Formulation.
Unit-IV Organizing: concept, nature, process and significance; Authority 22
and Responsibility relationship; Centralization and
Decentralization; Departmentation; Firms of Organizing structure.

Suggested Readings:
1. Druker. Peter F. Management Challenges for the 21st century; Butter worth Heinemann
Oxford.
2. Weihrich and Koontz, O. Donnel: Essential of Management Tata Mc Graw Hill, New
Delhi.
3. Parsad L. M., Principles and Practice of Management.: Sultan Chand and Sons.
4. R.K.Singla by V.K.Publication
 B.Com I First Semester w.e.f session 2014-15
Business Communication Skills
1.05
Internal Assesment-20 Marks
Theory Paper Max Marks-80 Time: 3Hrs

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Introduction: Basics of communication, Seven C’s of effective

communication, barriers to communication, ethical context of 23
communication.
Unit-II Business Communication at workplace: Letter writing-
component, layout and process, E-mail communication, bad news 25
messages, persuasive written communication, memos, notice,
agenda and minutes of meeting.
Unit-III Report Writing: Types of business reports, structure of reports,
short reports, long reports, abstracts and summaries, proposals. 21

Unit-IV Communication Skills: Reading skills, listening skills, note

making, persuasive speaking. 21
Body language, Gestures.

Suggested Readings:
1.Murphy, Herta A., Herbert W. Hildebrandj and Jane P. Thomas, Effective Business
Communication, Tata McGraw Hill, New Delhi.
2. Konera Arun, Professional Communication, Tata McGraw Hill, New Delhi.
3. McGrath, E. H., Basic Managerial Skills for All,PHI, New Delhi.
4. Meenakshi Raman and Parkash Singh, Business Communication, Oxford University Press,
New
Delhi.
5. C.K.Raydu
6. Jin Khushal by V.K.Publications
7. Herald A Murphy by Tata McgrawHill
 B.Com I First Semester w.e.f session 2014-15
Basics of Computer-I
1.06
Time : 3 Hrs
Theory Paper Max Marks-50 Marks
Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 5 small questions of two marks each.
The rest of the eight questions will be set from all the four units. The examiner will set two
questions from each unit out of which the candidate shall attempt four questions selecting one
question from each unit. All the questions shall carry 10 marks each.

Unit Contents No. of Periods

Unit-I Introduction to Computers: Definition of Computer; Components of

Computer; Characteristics of Computers; History evolution of
Computers; Generation of computers; Classification of Computers- 20
According to Purpose, According to Technology , According to Size
and Storage Capacity ; Human being VS Computer; Difference
between Computer and Calculator.
Unit-II Input Devices: Mouse, Keyboard, Light pen, Track Ball, Joystick,
MICR, Optical Mark reader and Optical Character Reader Scanners,
Voice system, Web Camera. Output Devices: Hard Copy Output 24
Devices; Line Printers, Character Printers, Chain Printers, Dot-matrix
Printers, Daisy Wheel Printer, Laser Printers, Ink Jet Printers;
Plotters, Soft Copy device –Monitor, Sound Cards and speakers.
Unit-III Memory and Mass Storage Devices: Characteristics of Memory
Systems; Memory Hierarchy; Types of Primary Memory; RAM and 18
ROM; Secondary and Back-up; Magnetic Disks, Characteristics and
classification of Magnetic Disks; Optical Disks; Magnetic Taps.
Unit-IV MS- Word: Fundamentals of MS-Word, Features of MS-Word,
Menus, Formatting and Standard Toolbars, Ruler, Scroll Bar, 28
Creating, Editing, Saving, export and import files, inserting and
copying the files, Working with frames, Paragraph formatting,
Columns, Pictures, Tables, Macros and Mail Merge.

Practical (Examination will be held in 2nd semester)

MS-Word: Practical knowledge of MS-Word package.
Suggested Readings:
1. Introduction of Information System ALEXISLEON,
2. Computer Fundamentals-Nasib Singh Gill.
 B.Com I Second Semester w.e.f session 2014-15
Financial Accounting-II
2.01
Internal Assesment-20 Marks
Time: 3Hrs.
Theory Paper Max Marks-80 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.
Important: The Examiner will set at least THREE numerical and THREE theoretical questions in
the question paper.

Unit Contents No. of Periods

Unit-I Hire Purchase System and Installment Payment Systems.

22

Unit-II Branch Accounts (including foreign branch) and Departmental

Accounts. 22

Unit-III Amalgamation and sale of partnership firms, Dissolution of

Partnership Firm- Insolvency of Partners (including Garner v/s 24
Murrey Rule), Gradual Realisation and Piecemeal Distribution.
Unit-IV Joint-Venture Account; Royalty Account.
22

Suggested Readings:
1.Gupta R.L. and Radha Swami M., Financial Accounting, Sultan Chand and Sons., New
Delhi.
2.Monga J.R., Ahuja Girish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,
Noida.
3.Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company,
New Delhi.
4. Goel, D.K., Financial Accounting, Arya Publications, New Delhi
 B.Com I Second Semester w.e.f session 2014-15
Business Mathematics-II
2.02
Internal Assesment-20 Marks
Time: 3Hrs.
Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.
Important: The Examiner will set at least THREE numerical and theoritical questions in the
question paper.

Unit Contents No. of

Periods
Unit-I Matrices and Determinants: Definition of a Matrix ; Types of 23
Matrices, Algebra of Matrices; Calculation of values of Determinants
up to third order; adjoint of a Matrix, elementary row and column
operations; Finding inverse matrix through adjoint and elementary
row or column operations; Solution of a system of Linear equations
having unique Solution and involving not more than three variables
Unit-II Differentiation (only algebraic problem) ; Application of 23
differentiation

Unit-III Compound Interest and Annuities: Certain different types of interest 22

rate; Concept of present value and amount of a sum; Types of
annuities; Present value and amount of an annuity, including the case
of continuous compounding
Unit-IV Ratio, Proportion and Percentage; Profit and Loss 22

Suggested Readings:
1. Allen B.G.D: Basic Mathematics; Mcmillan, New Delhi.
2. Vohra. N. D. Quantitative Techniques in Management, Tata McGraw Hill, New Delhi.
3. Kapoor V.K. Business Mathematics: Sultan chand and sons, Delhi.
4. Elements of Business Mathematics Semester-II: Jeevan Sons Publications

Internal Assessment: 20
1. Attendance 5 Marks
2. Assignment 5 Marks
3. Class Test/ House Exam 10 Marks
 B.Com I Second Semester w.e.f session 2014-15
Business Economics-II
2.03
Internal Assesment-20 Marks
Time: 3Hrs.
Theory Paper Max Marks-80 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Perfect Competition: Profit Maximization and equilibrium of firm 24

and industry; Short run and Long run Supply Curves; Price and
output determination, Practical Applications. Monopoly:
Determination of price under Monopoly; Equilibrium of a firm;
comparison between Monopoly and Perfect Competition; Price
Discrimination; Multi-Plant Monopoly, Practical Applications.
Unit-II Monopolistic Competition: Meaning and Characteristics; price and 23
output determination under monopolistic Competition; Product
differentiation; Selling cost; comparison with Perfect Competition;
Excess capacity under Monopolistic Competition, Oligopoly :
features, price rigidity model, duopoly model, price leadership.
Unit-III Marginal Productivity Theory and demand for factors; nature of 22
supply of factor inputs, Determination of wage rates under perfect
competition and monopoly. Exploitation of labour; Rent- Concept,
Recardian concept and Modern Theories of rent; Quasi Rent.
Unit-IV Interest- concept and Theories of interest; Profit- nature, concept 21
and theories of profit, break-even point analysis.

Suggested Readings:
1. Dr. Raj Kumar, Prof. Kuldeep Gupta, Business Economics, UDH publishing and
distributors p (Ltd.), New Delhi.
2. R.K Lekhi, Business Economics, Kalyani Publishers.
3. V.G.Mankar, Business Economics, Himalaya Publishing House.
4. H.L.Ahuja, Advance Economic Theory.
 B.Com I Second Semester w.e.f session 2014-15
Business Management-II
2.04
Internal Assesment-20 Marks
Time: 3Hrs.
Theory Paper Max Marks-80 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of

Periods
Unit-I Staffing: concept, nature and scope, Matching job and people;
Recruitment; Selection and Training of employees. 20

Unit-II Motivation and Leadership: Motivation-concept, Theories-Maslow,

Herzberg, Megregor and Quchi; Financial and Non-Financial 24
Incentives.
Leadership: concept and Leadership styles, Leadership Theories.
Unit-III Communication and Control: Communication Concept, Nature, Types
and Process, Barriers and Remedies. Control: Concept, Process and 22
Techniques, Effective Control System.
Unit-IV Management of Change: Concept, Nature and Process of Planned
Change: Resistance to Change; Emerging Horizons of management in 24
a changing environment.

Suggested Readings:
1. Druker. Peter F. Management challenges for the 21st century; Butter worth Heinemann Oxford.
2. Weihrich and Koontz, O. Donnel: Essential of Management. Tata McGraw Hill, New Delhi.
3. Parsad L. M., Principles and Practice of Management.: Sultan Chand and Sons.
 B.Com I Second Semester w.e.f session 2014-15
Business Environment
2.05

Internal Assesment-20 Marks

Time: 3Hrs.
Theory Paper Max Marks-80 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of

Periods
Unit-I Business Environment: concept; components and importance; SWOT
Analysis. 24

Unit-II Economic Trends (overview): income; savings and investment;

industry; Trade and balance of payments. 22

Unit-III Problems of Growth: Unemployment, regional imbalances, inflation,

parallel economy and industrial sickness. 22

Unit-IV Role of Govt. in Indian Economy: Monetary and Fiscal Policy; Industrial
Policy; Privatization. 22

Suggested Readings:
1. Agarwal A.N. , Indian Economy, Vikas Publishing House, New Delhi.
1. Mirsra and Puri; Indian Economy; Himalaya Publishing House, New Delhi.
2. Hedge Lanl, Environmental Economics; McMillan Hampshire.
 B.Com I Second Semester w.e.f session 2014-15
Basics of Computer-II
2.06
Time: 3Hrs.
Theory Paper Max Marks-50 Marks
Practical Paper Max Marks-100 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 5 small questions of two marks each.
The rest of the eight questions will be set from all the four units. The examiner will set two
questions from each unit out of which the candidate shall attempt four questions selecting one
question from each unit. All the questions shall carry 10 marks each.

Unit Contents No. of Periods

Unit-I Fundamental of computers: Model of a digital computer;

Functioning of a digital computer; Types of a digital computer; 20
Advantages of computers. Difference between digital computer and
analog computer, Applications of computers: Computers in
Commerce, Marketing, Education and Management.
Unit-II Software concepts: Types of Software and their role, Different
System Software types- Operating systems, Translators, System
Utilities; Concept of Application Packages; Types of an Operating 27
system- Multi-user O.S., Multi-tasking O.S., Multi-Processing O.S;
Time –sharing O.S., Multi-Programming O.S.Operating System as a
resource Manager, concept of GUI and CUI.
Unit-III Introduction to Windows: Components of a Application Window;
Types of Windows, Windows as an Operating System, Windows
explorer, Using Paintbrush, Control Panel, Installing a printer. User 15
interfaces- CUI and GUI; Concept of a Desktop and Taskbar, My
Computer, Recycle Bin, My Documents and Internet Explorer icons.
Unit-IV MS-Excel: Applications of a Spreadsheet; Advantages of an
Spreadsheet; Features of Excel; Rows, Columns, Cell, Menus, 28
Creating worksheet, Formatting, Printing, establishing worksheet
links, Table creating and printing graphs, Macros, Using Built-in-
functions.

Practical Examination will be held on the syllabi of 1st and 2nd Semesters taken together.

Suggested Readings:
1. Introduction of Information System ALEXISLEON
2. Introduction to essential tools. Sushila Madan.
 B.Com II -IIIrd Semester w.e.f. session 2015-16
Paper: Corporate Accounting-I Code: 3.01
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each. Important: The Examiner will set at
least THREE numerical and THREE theoretical questions in the question paper.

Unit Contents No. of Periods

Unit-I Share Capital: Meaning, types, Accounting Treatment of issue,

forfeiture and reissue of Share; Buy-back of equity shares & Sweat 30
shares; Redemption of preference share; Issue of Bonus Share.
Unit-II Debenture: Meaning, Types. Issue and Redemption of Debentures.
25

Unit-III Valuation of Goodwill: Meaning, objectives, determinates and

main methods. Valuation of Shares: Meaning, objectives, 20
determinates and main methods.
Unit-IV Profit or loss before and after incorporation. Final accounts of
companies. 15

Suggested Readings:

1. Shukla M.C, Grewal T.S and Gupta S.C. Advance Accounts: S.Chand & comp., New Delhi.
2. Gupta R.L & Radha Swami M. Company Account: Sultan Chand, New Delhi.
3. Monga J.R ,.Ahuja Girish and sehgal Ashok Financial Accounting: Mayur paper backs,
Noida
4. Goel, D.K., Corporate Accounting. Arya Publications, New Delhi
 B.Com II - IIIrd Semester w.e.f. session 2015-16
Paper: Business Statistics- I
Code 3.02
Time: 3 Hours
Max Marks: 80
Internal Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each. Important: The Examiner will set at
least THREE numerical and THREE theoretical questions in the question paper.

Unit Contents No. of Periods

Unit-I Introduction of Statistics: Origin, Development, Definition, Scope,
Uses and Limitations. Statistical Data: Types of Measurement scales-
normal, Ordinal, Interval and Ratio level measurement; Collection, 23
Classification and Tabulation of Primary and Secondary data.
Presentation of data: Diagrammatic and Graphical presentation of
Data-Bar, Squares, rectangular and Circular diagrams; Histogram,
frequency polygon, Ogives, Stem and Leaf displays box plots.
Unit-II Central Tendency and Partition values; Concept and Measures of
Central tendency, Quartiles, Deciles, Percentiles. Dispersion: 22
Concept and Its absolute as well as relative measures.
Unit-III Moments, Skewness and Kurtosis: Moments about any point and
about mean and the relationship between them. Sheppard’s 22
Corrections for Moments. Concept of symmetrical distribution and
skewness, measures and Co- efficient of skewness, Concept of
Kurtosis and its measures.
Unit-IV Analysis of Bivariate data: Correlation-concept, scatter diagram, Karl
Pearson’s co-efficient of Correlation and its properties Spearman’s
rank Correlation, Concurrent deviation method Regression: Meaning 23
and Definition, Difference between Correlation and Regression,
Principle of least squares and fitting of a line of best fit to the given
data, Regression lines, Properties of regression Co-efficient and
Regression lines, standard error of estimate, Co-efficient of
determination.
Suggested Readings:
1. Dr.S.P.Gupta, Statistical methods, S.Chand & Co., New Delhi.
2. D.N.Elhance, Veena Elhance, B.M.Aggarwal, Fundamentals of Statistics, Kitab Mahal.
3. N.P.Aggarwal, Quantitative Techniques, Ramesh Book Depot., Jaipur.
4. R.P.Hooda, Statistics for Business and Economics, Mcmillan India Ltd., New Delhi.
5. Elements of Business Statstics Semester-III Jeevan Sons Publications

Internal Assessment: 20
1. Attendance 5 Marks
2. Assignment 5 Marks
3. Class Test/ House Exam 10 Marks
 B.Com II - IIIrd Semester w.e.f. session 2015-16
Paper: Business Regulatory Framework- I
Code: 3.03
Time: 3 Hours
Max Marks: 80 Internal
Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Indian Contract Act: - Valid contract and its

elements; Void and void able agreements; Void and
illegal agreements; Offer and acceptance; 22
Contractual capacity of parties; Free consent of
parties; Lawful consideration and object;
Agreements expressly declared as void.
Unit-II Contingent Contracts: - Quasi contracts; Discharge of
contracts: - methods of discharge of contracts;
Consequences of Breach of contracts. Contract of
Indemnity and guarantee: - Elements of contract of 24
Indemnity; Rights of Indemnity Holder and
indemnifier Guarantee: - features of contract of
guarantee; Rights and Liabilities of surely; Discharge
of surety; Difference between contract of indemnity
and Guarantee.
Unit-III Contract of Bailment and Pledge: - Meaning; types of
bailment, Termination of bailment, Duties and rights
of bailor and bailee. Essentials of pledge, who nay 24
pledge, Rights and Duties of Pawnor and Pawnee.
Unit-IV Consumer protection Act 1986: - Salient features of
consumer Protection Act; Rights of consumers;
consumer Protection councils; consumer disputes 20
redressal machinery.

Suggested Readings:
1. M.C.Kuchhal, Business Laws, Sultan Chand & Co., New Delhi.
2. N.D.Kapoor, Merchantile Law. Sultan Chand & Co., New Delhi.
3. Texman
4. Resai T.R. Partnership Act, S.C.Sarkar and Sons, kolkata.
5. Ashok Sharma by V.K.Publications
 B.Com II - IIIrd Semester w.e.f. session 2015-16
Paper: Corporate Law- I
Code: 3.04
Time: 3 Hours
Max Marks: 80
Internal Marks: 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Company- Meaning and Characteristics; Features of company; Types

of companies, advantages and disadvantages of incorporation; 20
Lifting of corporate veil;
Unit-II Formation of Company: - Promotion of company; Functions of
promoter; importance of promoter; Promoter’s remuneration; legal
status of Promoter; Rights of promoters; Duties of promoters; 23
Liabilities of promoters; Pre- incorporation contracts, Incorporation
and commencement of Business. Prospectus: - definition; Public
offer, contents; misleading prospectus and its consequences.
Unit-III Memorandum of Association: - Meaning; importance; clauses of
memorandum of association and their Alteration; doctrine of ultra-
virus. Articles of Association: - Meaning; contents; alteration of 23
articles of association; constructive notice and doctrine of indoor
management.
Unit-IV Borrowing Powers; Debentures and Charges.
24

Suggested Readings:
1. Kuchal M.C. Modern Indian Company Law Shri Mahavir Books, Noida.
2. Kapoor N.D. Company Law Incorporating the provisions of the companies Amendment Act.
3. Singh Avtar Company Law Eastern Book Company, Lucknow.
4. D.P.Jain Dhanapat Rai Publications
5. M. Bansal & Sonia Narula Kalyani Publishers
 B.Com II- IIIrd Semester w.e.f. session 2015-16
Paper: Macro Economics
Code: 3.05
Time: 3 Hours
Max Marks: 80 Internal
Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I National Income: - Concepts and Measurement; Classical and

Keynesian Theory of Employment 24

Unit-II Consumption function and its determinants; theories of

consumption-Absolute, Relative and permanent; Investment 28
determinants & Marginal efficiency of capital.
Unit-III Investment multiplier, investment Theory of Accelerator, trade cycle
theories:- Samuelson and Hicks, control of trade cycles. 22

Unit-IV Economic growth and Development, Determinants, Measurement

and obstacles of development; Vicious circle of poverty. 16

Suggested Readings:
1. Macro Economics M.L.Jhingan
2. Macro Economics Theory & Policy : Aggarwal Vanita Pearson Publications
3. Principals of Macro Economics: C. Rangarajna
4. Macro Economis Theory and Policy: H.L. Ahuja, S.Chand Publications
5. Development Economics: Debroy Ray
 B.Com II - IIIrd Semester w.e.f. session 2015-16
Optional Paper: Human Resource Management
Code 3.06 (ii)
Time: 3 Hours
Max Marks: 80
Internal Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I An Introduction to Human Resource Management Definition,

Importance objectives and scope of Human Resource Management
(HRM). Function of Human Resource Management: - Managerial and 22
Operative Functions.Qualifiction and Qualities of Human Resource
manager in our organization. Evolution and Growth of Human Recourse
Management (HRM) India.
Unit-II Recruitment Selection and Training Recruitment: - Meaning, Steps in
recruitment policy, sources and modes of recruitment, Factors affecting
recruitment. Selection: - Meaning, Essentials of Selection Procedure, 21
Stages in Selection Procedure. Training: - Concept, Need and
importance of Training. Methods of Training: - On the job Training + off
the job Training, Principles of training, Evaluation of training
Programme in India.
Unit-III Wage and Wage Incentives Wages: - Meaning, Objective and Theories
of wages, Methods of wage Programme: - Time wages and Piece wages
methods Concept of wages: - Fair, Minimum and Living wage, Factors 23
determining wage Structure of an organization, essentials of
satisfactory wage policy. Wage Incentives: - Concept, Need and
Importance of Incentives. Special Incentives Prefect sharing and Labour
Co. Partnership and Essentials of Ideal Incentives system.
Unit-IV Industrial Relations and Industrial Unrest Industrial Relations: -
Concept, Importance and Objectives of industrial relations, Contents of
industrial relations. Participants of Industrial relation and Recruitment 24
of good Industrial relation Programme. Industrial Unrest: - Meaning,
Forms and Causes of industrial disputes, Impact of Industrial unrest on
the Economy, preventive and curative methods and Agencies for
Reconciliation of Industrial unrest.
Suggested Readings:
1. Human Resource Management: Concepts and Issues, by T.N. Chhabra, Dhanpat Rai &
Co. New Delhi.
2. Human Resource Management by R. Wayne Mondy, Pearson Publications, Delhi.
3. Human Resource Management by C.B. Gupta.
4. K. Aswathappa , 5. Ashok Khurana by V.K.Publications
6. V.S.P.Rao, 7. Shashi K. Gupta by Kalyani Publishers
 B.Com – II- IVth Semester w.e.f. session 2015-16
Paper: Corporate Accounting-II
4.01
Time: 3 Hours
Max Marks: 80
Internal Marks: 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Important: The Examiner will set at least THREE numerical and THREE theoretical questions in
the question paper.

Unit Contents No. of Periods

Unit-I Internal Reconstruction; External Reconstruction in the nature of

merger and purchase. 25

Unit-II Liquidation of a company ; Financial reporting for financial

institutions. 20

Unit-III Final Accounts of Banking Companies.

15

Unit-IV Accounts of Holding Companies.

30

Suggested Readings:
Shukla M.C, Grewal T.S and Gupta S.C
Advance Accounts: S.Chand and Comp., New Delhi. Gupta R.L & Radha Swami M.
Company Accounts: Sultan Chand and sons, New Delhi. Monga J.R. ,Ahuja Girish and
Sehgal Ashok
Financial Accounting: Mayur Paper Bags, Noida. Goel, D.K., Corporate Accounting. Arya
Publications, New Delhi
 B.Com II - IVth Semester w.e.f. session 2015-16
Paper: Business Statistics- II
4.02
Time: 3 Hours
Max Marks: 80
Internal Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Important: The Examiner will set at least THREE numerical and THREE theoretical questions in
the question paper.

Unit Contents No. of Periods

Unit-I Index Numbers:- Meaning, Types and Uses; Methods of Constructing

price and Quantity indices (Simple and Aggregate); Tests of
adequacy; Chain-base Index numbers, Base shifting, Splicing and 23
Deflating; Problems in constructing index numbers; Consumer price
index.
Unit-II Analysis of Time Series: - Causes of Variations in time series data;
Components of a time series. Decomposition- Additive and
Multiplicative models; determination of trend. Moving averages 23
method and method of least squares (Including linear second
degree, Parabolic and Exponential trend); Computation of seasonal
indices by simple averages, Ratio to Trend, Ratio to moving average
and link relative methods.
Unit-III Theory of Probability: - Probability as a Concept; Approaches to
defining probability, Addition and Multiplication laws of probability; 22
Conditional probability, Baye’s Theorem.
Unit-IV Probability Distribution : - Probability distribution as a concept;
Binomial, Poisson and Normal Distribution- Their Properties and 22
Parameters.
Suggested Readings:
1. Dr.S.P.Gupta, Statistical methods, S.Chand & Co., New Delhi.
2. D.N.Elhance, Veena Elhance, B.M.Aggarwal, Fundamentals of Statistics, Kitab Mahal.
3. N.P.Aggarwal, Quantitative Techniques, Ramesh Book Depot., Jaipur.
4. R.P.Hooda, Statistics for Business and Economics, Mcmillan India Ltd., New Delhi.
5. Elements of Business Statistics Semester-IV: Jeevan Sons Publications

Internal Assessment: 20
1. Attendance 5 Marks
2. Assignment 5 Marks
3. Class Test/ House Exam 10 Marks
 B.Com II - IVth Semester w.e.f. session 2015-16
Paper: Business Regulatory Framework – II
4.03 Time: 3 Hours
Max Marks: 80
Internal Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Indian Partnership Act – Nature of Partnership firm; test of

partnership; Duties and Rights of partners; Relations of partners to
third parties; position of minor in partnership; Reconstitution of a 20
partnership firm; Registration of firm. Dissolution of firm: - Modes of
dissolution; consequences of dissolution of firm; settlement of
accounts after dissolution.
Unit-II Negotiable Instruments Act: - Negotiable Instrument an introduction
Promissory notes; Bills of Exchange; cheques, Parties to negotiable
Instruments; Discharge of parties from Liability; Dishonour of 24
Negotiable Instruments. Instruments; Presentment of Negotiable
Instrument; Negotiation.
Unit-III Sales of Goods Act: - Introduction; Formation of contract of sale of
Goods; conditions and warranties; Transfer of property or
ownership; Performance of contract- Delivery and Payment; Rights 24
of unpaid seller; suits of Breach of contract.
Unit-IV RTI Act : features, rights and importance.
22

Suggested Readings:
1. M.C.Kuchhal, Business Laws, Sultan Chand & Co., New Delhi.
2. N.D.Kapoor, Merchantile Law. Sultan Chand & Co., New Delhi.
3. Texman
4. Resai T.R. Partnership Act, S.C.Sarkar and Sons, kolkata.
5. Ashok Sharma by V.K.Publications
 B.Com II - IVth Semester w.e.f. session 2015-16
Paper: Corporate Law- II
4.04

Time: 3 Hours
Max Marks: 80
Internal Marks: 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Depository System –meaning and importance; Shares: -; Types of shares;

Allotment of Shares;; Transfer and Transmission of shares; Paperless 20
Trading – Benefits and Procedure; Need for educating investors
Unit-II Share capital: - Meaning and forms of capital; Alteration of share
capital; Reduction of share capital; Further issue of share capital;
Rights of pre-emption of shares. Shareholders and Members: - 22
Difference between Shareholders and members; Modes of acquiring
membership; termination of membership; who may be members?
Rights and Liabilities of members.
Unit-III Meeting of Company: - Essentials of valid meeting; meetings of
Shareholders: - Statutory meeting; Annual general; meeting; Extra-
ordinary general meeting; meetings of board of directors; Proxy; 24
Voting, Notice, Agenda and Minutes of meetings. Directors: - Duties,
Powers, Liabilities, Appointment and removal of directors.
Unit-IV Winding Up: - Meaning; Winding up by the Tribunal-Petition for 24
winding up; Voluntary winding up; Powers and Duties of company
Liquidator, consequences of winding up..
Suggested Readings:
1. Kuchal M.C. Modern Indian Company Law Shri Mahavir Books, Noida.
2. Kapoor N.D. Company Law: Incorporating the provisions of the companies Amendment
Act. 3. Singh Avtar Company Law, Eastern Book Company, Lucknow
3. D.P.Jain by Dhanapat Rai publications
4. M.Bansal & Sonia Narula Kalyani Publishers
 B.Com II - IVth Semester w.e.f. session 2015-16
Paper: Marketing Management
4.05

Time: 3 Hours
Max Marks: 80
Internal Marks: 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Introduction: - Nature, Scope, Importance of marketing; Marketing

concepts- Traditional and Modern. Market Segmentation: - Concept, 20
Importance and basis of market segmentation.
Unit-II Consumer Behavior: - Nature, Scope, Importance, Factors affecting
buyer behavior. Product Planning and Development: - Importance
and scope of product Planning in marketing; Stages of New product 24
development. Product Lifecycle: - Stages of Product life cycle; factors
affecting product life cycle.
Unit-III Branding and Trademark: - Difference between brand and
trademark; advantages and criticism of branding; types of branding;
Brand Polices and Strategies. Pricing: - Meaning; Importance, Factors 24
affecting pricing, pricing objectives, Types of price policy and pricing
strategies.
Unit-IV Advertising: - Concept; Importance and criticism of advertising;
Media of advertising; Evaluating advertising effectiveness. Sales 22
Promotion: - Importance, Methods, Functions and Publicity.

Suggested reading:
1. Kotler Philip Marketing Management Prentice Hall of India New Delhi,1986
2. Pride Willian M and Ferrel O.C. Marketting Houghton-Mifflin Boston
3. Stantan W.J., Etzel Michael J. and Walker Bruce J. Fundamentals of Marketting MC
Graw-Hill,New York.
4. Ashok Jain by V.K.Publication
5. T.N. Chabra
6. Rama Swami Nama Kumari
 B.Com II - IVth Semester w.e.f. session 2015-16
Optional Paper: Banking and Banking Law
4.06 (ii)
Time: 3 Hours
Max Marks: 80
Internal Marks: 20
Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of

Periods
Unit-I Definition of Bank, Commercial Banks-importance, functions and
problems of Non-performing Assets, structure of Commercial Banking
system in India. Credit Creation: Process of Credit Creation and its 23
Limitations.
Unit-II Regional Rural Banks, Cooperative Banking in India. Reserve bank of
India: Functions, regulation and control of credit, monetary policy. 24

Unit-III Determination and Regulation of Interest Rates in India. Relationship

between banker and Customer, Definition of Customer, General
Relationship between banker and customer, obligation of banker,
Garnishee order, banker’s rights. Special types of Bankers Customers 20
Minor, Married Women, Illiterate persons, Lunatics, Trustees,
Executors and Administrators, Customer’s attorney, Joint Account,
Joint Hindu family, partnership Firm, Joint stock companies, Clubs,
Societies and Charitable Institutions.
Unit-IV Negotiable Instruments: Definition of Negotiable instruments,
Essential features of Negotiable instruments, holder and Holder in
Due course. Rights and Liabilities of parties for Negotiable
instruments: Capacity of parties: Minor’s position, legal 23
representative, Liability of parties, Drawer of Bill or Cheque, Liability
of Maker of note & Acceptor of Bill, Liability of endorsed Negotiable
Instruments without Consideration, Instrument obtained by Unlawful
means. Endorsements: Meaning of Negotiation, Definition of
Endorsement, Legal provisions regarding Endorsement, General rules
regarding forms of endorsement, regular forms of Endorsement, Kinds
of Endorsement.
Suggested reading:
1. T.R.Jain & O.P.Khanna by V.K.Publishers
 B.Com II - IVth Semester w.e.f. session 2015-16
Optional Paper: Basics of Retailing
4.06 (iii)

Time- 3 Hrs
Max Marks- 80
Internal Marks- 20

Note: - The Examiner shall set nine questions in all covering the whole syllabus. Question No.1
will be compulsory covering all the units and shall carry 8 small questions of 2 marks each. The
rest of the eight questions will be set from all the four units. The examiner will set two questions
from each unit out of which the candidate shall attempt four questions selecting one question
from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Introduction: Meaning, nature, scope, importance, growth and

present size. Career option in retailing; Technology induction in 18
retailing; Future of retailing in India.
Unit-II Types of Retailing: Stores classified by owners; Stores classified by
merchandising categories; Wheel of retailing; Traditional retail
formats vs. modern retail formats in India; Store and non-store 24
based formats; Cash and carry business - Meaning, nature and
scope; Retailing models – Franchiser franchisee, directly owned;
Wheel of retailing and retailing life cycle; Co-operation and conflict
with other retailers.
Unit-III Management of Retailing Operations: Retailing management and
"the total performance model; Functions of retail management; 24
Strategic retail management process.
Unit-IV Retail planning - importance and process; Developing retailing
strategies, objectives, action plans, pricing strategies and location 24
strategies.

Suggested reading:
1. Swapna Pradhan
2. Bajaj & Tuli by Oxford press
3. Dr. Rekha Goel & Dr. Jyoti Rana Avichal Publications
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper: Taxation Law-I
Code 5.01
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Income Tax: An introduction and Important Definitions, Agriculture

Income, Residence & Tax Liability (Basis of charge), Exemptions from 15
Tax (Non-Taxable income).
Unit-II Income from Salaries, Income from Salaries (including retirement
benefits). 30

Unit-III Income from House property, Profits and Gains of Business or

Profession, Depreciation Capital Gains. 25

Unit-IV Income from other sources, clubbing of incomes & Aggregation of

incomes, set off and carry forward of Losses, Deductions to be made in 20
computing total income.

Suggested Readings:
1. Direct Taxes law & Practice – Dr. H.C.Mehrotra & Dr. S.P. Goyal, Sahitya Bhawan Publications,
Agra.
2. Direct Taxes & Practice – Dr. V.K. Singhania Taxmann Publication.
3. Direct Taxes law & Practice – Dr. Bhagwati Prasad – Wishwa Prakashan, N.Delhi.
4. Simplified Approach to income Tax: Dr. Girish ahuja & Dr. Ravi Gupta – Sahitya Bhawan
Publishes & Distributors, Agra.
5. Saklecha & Saklecha Satish Printers & Publishers
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper: Cost Accounting – I
Code: 5.02
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Cost Accounting : Meaning, Features, Scope, Techniques, Methods,

Objectives, Importance and Limitations. Costing; cost accountancy; cost
centres and profit centres, Difference and similarities of cost accounting 21
system with financial accounting system. Cost: main elements and
types.
Unit-II Material Control: Meaning and objectives of material control, material
purchase procedure, fixation of inventory levels- reorder level,
Minimum level, Maximum level, Danger level. EOQ analysis. Methods of 24
Valuing Material Issues. Wastage of material – main types.
Unit-III Labour Cost Control : Importance, methods of time keeping and Time
Booking; Treatment and control of Labour Turnover, Idle Time, 23
Overtime, Systems of Wage Payment-Time Wage System, Piece Wage
System. Incentive Wage plans – Individual plans and group plans.
Unit-IV Overheads : Meaning and Types. Collection, Classification; Allocation,
Apportionment and Absorption of Overheads – Main methods. 22
Elementary knowledge of Activity Based Costing

Suggested Readings:-
1. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons, Educational Publishers, New Delhi.
2. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers, Ludhiana.
3. Maheshwari and Mittal – Cost Accounting – Sh. Mahavir Book Depot, Delhi.
4. S.P.Gupta by V.K.Publications
5. M.L.Aggarwal Sahitaya Bhawan Agra
6. Shukla & Grewal S. Chand & Company
7. A.K.Jain
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper: Accounting For Management
Code : 5.03
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Management Accounting: Nature and Scope of Management

Accounting: Meaning, functions, Scope of Management Accounting,
The Management Accountant, The Controller, The Treasurer, 20
Management Accounting Principles, Management Accounting vs
Financial Accounting vs. Cost-Accounting, Utility of management
Accounting, Limitations of Management Accounting, Tools of
Management Accounting.
Unit-II Analysis and Interpretation of Financial Statements: meaning and
types of financial statements, analysis and interpretation of financial
statements, Types of financial analysis, steps involved in financial 20
analysis, techniques of financial analysis. Ratio Analysis : meaning of
ratios, classification of ratios, profitability ratios, balance sheet ratios
and turnover rations, advantages and limitations of ratio analysis.
Unit-III Budgetary Control: meaning of budget and budgetary control,
budgetary control as a management tool, Limitations of budgetary
control, forecasts and budgets, Installation of budgetary control system, 25
classification of budgets, fixed and flexible budgeting, Performance
budgeting, Zero base budgeting and Responsibility Accounting.
Standard Costing : Meaning, limitations, standard costs and budgeted
costs, determination of standard costs, cost variances, direct material
and direct labour only.
Unit-IV Marginal Costing and Profit Planning: Marginal costing, Absorption
costing, Marginal cost, Cost volume profit Analysis, BEP Analysis, Key 25
factor, BE chart, angle of incidence, concept of decision –making and
steps involved, determination of sales mix, make or buy decisions.
Suggested Readings
1.J.K.Aggarwal, R.K.Aggarwal, M.L.Sharma – Accounting for Managerial Decisions – Ramesh Book
Depot., Jaipur.
2.R.Kishore – Advance Management Accounting – Taxamn allied Services Pvt. Ltd.
3.M.Y.Khan, P.K.Jain – Management Account – Tata Mcgraw Hill.
4.Morngren, Sundem, Stratton – Introduction to Management Accounting - Pearson Accounting
5.S.N.Mittal – Accounting & Financial Management – Shree Mahavir Book Depot, Nai Sarak, New
Delhi.
6. Shashi K.Gupta by Kalyani Publishers, 7. R.K.Mittal by V.K. Publications
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper: Financial Market Operations
Code : 5.04
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Money Market: Indian Money Markets Composition Composition and

Structure; (a) Acceptance houses (b) Discount houses and (c) Call
money market; Recent trends in Indian money market. Capital Market : 24
Security market- (a) New Issue Market (b) Secondary market; functions
and role of stock exchange listing, procedure and legal requirements
Public issue pricing and marketing, Stock exchange – National Stock
Exchange and over the Counter exchangers.
Unit-II SEBI – Introduction, Role, Its powers, Objectives, Scope & Functions.
Investors Protection:- Grievances concerning stock exchange and
dealings and their removal; grievance cell in stock exchange SEBI: 22
Company law Board: Press remedy through courts.
Unit-III Functionaries on stock exchanges:- Brokers, Sub brokers, Market
makers, Jobbers, Portfolio Consultants, Institutional Investors,
Depository. Financial Services:- Merchant Banking – Functions and 20
Roles; SEBI guidelines; credit rating – concept, functions, and types.
Unit-IV Role, Policy measures relating to Development Financial Institution in
India. Products & Services offered by IFCI, IDBI,IIBI, SIDBI, IDFCL, EXIM, 24
NABARD & ICICI.
Meaning and benefits of mutual funds, types, SEBI guidelines.

Suggested Readings:
1. Chandler M.V. and Goldfield S.M.: Economics of Money and Banking & Harper & Row
Newyork.
2. Gupta Sural b: Monetary Planning in India: Oxford, Delhi.
3. Gupta Sural b: Monetary Economics: S.Chand & Co. New Delhi.
4. Bhole L.M.: Financial Market Institutions; Tata Mc Graw-Hill, New Delhi.
5. Hooda, R.P,: Indian Securities Markets- Investors View Point; Excell Books, New Delhi.
6. Alok Goyal by V.K.Publications
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper: International Business Environment
Code : 5.05
Time: 3 Hours Theory
Marks: 80 Internal
Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Recent global trends in international trade and finance; dimensions and
modes of IB; structure of IB environment; risk in IB; motives for
internationalization of firms; organizational structure for IB; world 24
trading system and impact of WTO; exchange rate systems; global
financial system; barriers to IB; international business information and
communication.
Unit-II Foreign market entry strategies; country evaluation and selection;
factors affecting foreign investment decisions; impact of FDI on home
and host countries; types and motives for foreign collaboration; control 28
mechanisms in IB.
Unit-III Decisions concerning global manufacturing and material management;
outsourcing factors; managing global supply chains; product and
branding decisions; managing distribution channels; international 22
promotion mix and pricing decisions; counter trade practices;
mechanism of international trade transactions.
Unit-IV Harmonizing accounting difference across countries; currency
translation methods for consolidating financial statements; the
LESSARD-LORANGE Model; cross cultural challenges in IB; international 16
staffing decisions; compensation and performance appraisal of
expatriate staff; ethical dilemmas and social responsibility issues.
Suggested Readings:
1. Daniels, J.D. and H. LEE Radesbaugh, International Business-Environment and Operation (New Delhi;
Pearson Education).
2. Hill, Charles W.L., International Business – competency in the Global marketplace (New Delhi: Tata
McGraw Hill).
3. Sundram, Anant K and steward J Black, The International Business environment: Text and Cases (New
Delhi: Prentice Hall of India).
4. Sharan, V., Internatinal Business: Concept, Environment and strategy (New Delhi: Person Education)
5. Beth V. Yarbrough and Robert H.Yarbrough, The World Economy – Trade and Finance, Thomson Leaning,
Singapore
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper : Secretarial Practices
Code : 5.06 (i)
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Secretary : Meaning, definitions, functions, duties, responsibilities,

powers, appointment, procedure; qualifications and disqualifications; 22
position and removal of secretary.
Unit-II Promotion of Company and Secretary: Duties of Secretary regarding
formation of M/A and A/A and their alterations. Duties of secretary
regarding issue of share certificate, share warrant and share stock, 24
calls–in-arrear, forfeiture and re-issue of shares, transfer and
transmission of shares.
Unit-III Company Meeting & Secretary: Duties of Secretary regarding meetings,
requisites of a valid meeting, secretarial duties regarding meetings of 23
shareholders, meetings of Board of directors.
Unit-IV Company Secretary and motion and Resolution, voting and proxy.
21

Suggested Readings:-
1. Company Secretarial Practice – N.D.Kapoor
2. Text Book of Company Secretarial Practice – P.K.Ghosh
3. Company Law & Secretarial Practice – Dr. M.R.Sreenivasan.
4. Company Law Secretarial Practice Manual by – K.R. Chandratre.
 B.Com.III Pass Vth Sem w.e.f. from 2013-14
Paper : Tax Planning and Management
Code: 5.06 (ii)
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20
Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Concepts of Tax Planning, Tax Evasion, Tax Avoidance, Tax Management
Feature of Tax Planning, Need for Tax planning, Precautions in Tax
planning, Limitations of Tax planning, Difference between Tax planning, 20
Tax evasion, Tax avoidance, Tax Management.
Unit-II Tax planning in relation to residential status and non-residents Tax-
planning in relation to Employees remuneration: Tax planning for
employer, Tax planning for employees. Tax Planning in relation to 24
income from House Property Tax planning in relation to income from
Business & profession.
Unit-III Tax planning in relations to income from capital gains and other
sources. Tax planning in relation to individuals and H.U.Fs. 23

Unit-IV Tax planning in relation to partnership firms, Body of Individuals or

Associations of Persons. Tax planning in relation to setting up of a new 23
business: Nature and Size of Business, location of Business.

Suggested Readings:
1. Direct Taxes Law & Practice – Dr.H.C.Mehrotra & Dr.S.P.Goyal Sahitya Bhawan Publications,
Agra.
2. Corporate Tax Planning & management – Dr.H.C.Mehrota and Dr.S.P.Goyal – Sahitya Bhawan
Publications, Agra.
3. Direct Taxes & Practice – Dr.V.K.Singhania Taxman’s Pulications.
4. Saklecha & Saklecha by Satish Printers & Publishers
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper: Taxation Law – II
Code: 6.01
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Rebate & Relief of Tax, computation of Total income of individuals,

computation of Tax liability of individuals. Filling and Filing of return 30
(ITR – I and II)
Unit-II Assessment of Hindu undivided families, Assessment of firms &
Association of persons. 24

Unit-III Income Tax Authorities & their powers, procedure for assessment,
Deduction of Tax at source (TDS) Advance payment of Tax. 18

Unit-IV Recovery & Refund of Tax, Appeals & Revision, Penalties, Offences & 18
Prosecutions

Suggested Readings:
1. Direct Taxes Law & Practice : Dr. H C Mehrotra & Dr. S P Goyal, Sahitya Bhawan Publications, Agra.
2. Direct Taxes & Practice : Dr. V K Singhania, Taxman Publications.
3. Direct Taxes Law & Practice : Dr. Bhagwati Prasad, Wishva Prakashan, New Delhi
4. Simplified Approach to Income Tax : Dr. Girish Ahuja & Dr. Ravi Gupta – Sahitya Bhawan Publishes
& Distributors, Agra
5. Saklecha & Saklecha by Satish Printers & Publishers
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper: Cost Accounting -II
Code: 6.02
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Unit and output costing : Meaning and objectives. Cost sheet –
Meaning, Performa, Types, Preparation of Cost sheet. Determination of 24
tender price. Production account – main types. Job and Batch Costing.
Unit-II Reconciliation of cost and Financial accounts : Meaning, objectives,
procedure. Contract Costing - Meaning; Main features; preparation of 23
contract account, Escalation clause; Contract near completion; Cost
plus contract.
Unit-III Process Costing : Meaning; Uses; Preparation of process account,
Treatment of Normal Wastage, Abnormal Wastage, Abnormal 22
Effectiveness; Treatment of opening and closing stock (Excluding Work
in Progress): Joint - Product and By - Product: Main methods of
apportionment of Joint cost. Inter process profits.
Unit-IV Operating Costing : Transport Costing, Hotel Costing, Cinema Costing 21
and Power House Costing. Cost Control Account : Non-Integrated and
Integrated

Suggested Readings:-

1. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons, Educational Publishers, New Delhi.
2. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers, Ludhiana.
3. Maheshwari and Mittal – Cost Accounting – Sh. Mahavir Book Depot, Delhi.
4. S.P.Gupta by V.K.Publications
5. M.L.Aggarwal Sathiya Bhawan Agra
6. Shukla & Grewal S. Chand & Company
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper : Financial Management
Code: 6.03
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20
Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Nature of Financial Management : Scope of Finance, Finance functions,

Financial Manager’s role, Financial goal; Profit maximization Vs Wealth 20
maximization, Objective of financial Management, Finance and related
disciples.
Unit-II Working Capital Management : Meaning, nature and planning of
Working Capital. Permanent and variable Working Capital. Balanced 24
working position, determinates of working Capital, Issues of working
Capital Management. Management of cash and Marketable Securities
and Receivables Management.
Unit-III Capital Market Efficiency and Capital Markets in India : Capital market
efficiency, Capital Markets in India, Primary and secondary capital
markets in India, Merchant Banking : Role in Capital markets, mutual 18
funds and Capital Markets. Long-term Finance: Shares, debentures and
Terms loans (including right issue of shares), Zero-interest-debentures,
Secure Premium notes (SPN) with warrants.
Unit-IV Capital structure theory and policy: Relevance of capital structure; Net
income and traditional views, Irrelevance of capital structure; NO 1
Approach and the MM Hypothesis without taxes, capital structure 28
planning and policy. Dividend Theory and Policy : Issues in dividend
policy, Walter’s and Golden’s model of dividend relevance objections of
dividend policy, considerations in dividend policy, stability of dividends,
forms of dividend.
Suggested Readings:-
1. Financial Management Accounting by : I.M.Pandey, Vikas Publications House New Delhi.
2. Financial Management Accounting by Khan & Jain, Tata Mc Graw Hill, Publications New
Delhi.
3. Shashi k.Gupta by Kalyani Publishers
4. D.K.Goel by Avichal Publishers
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper: Auditing
Code: 6.04
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20
Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Auditing : Meaning, objectives, importance and types of Auditing. Audit

Process: internal control, internal check & internal audit, audit 22
programmer.
Unit-II Audit Procedure : Routine checking, vouching, verification & valuation
of assets & liabilities. 20

Unit-III Audit of Public Company : Qualification, Appointment of company

Auditors, their powers, duties and liabilities, Audit of depreciation and 24
reserves, Divisible profits & dividends
Unit-IV Audit Report and Investigation
Audit Report : Meaning, objectives, contents and types. 24
Investigation : Meaning, Nature and objectives.

Suggested Readings:

1. Sharma T.R. Principles of Auditing Sahitya Bhawan, Agra.

2. Tondon B.N. Principles of Auditing, S. Chand and Co., New Delhi.
3. Gupta Kamal contemporary Auditing Tata Mc Graw hill, New Delhi.
4. Ashok Jain by V.K.Publications
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper: Indirect Taxes
Code: 6.05
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question
No.1 will be compulsory covering all the units and shall carry 8 small questions of 2 marks
each. The rest of the eight questions will be set from all the four units. The examiner will set
two questions from each unit out of which the candidate shall attempt four questions selecting
one question from each unit. All the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I Indirect Taxes: Introduction, meaning, features, merits and demerits.

Central Excise Duty Act 1944: Central Excise: meaning, features, nature, 24
kinds, important definitions, general procedure for excisable goods and
obtaining registration. Provisions regarding Central Excise Duty,
exemptions to small scale industries.
Unit-II Customs Act 1962 : Customs duty : Important definitions, types,
importance, documents required for import and export procedure : 21
Export Promotion Scheme, Customs Authority and their powers.
Unit-III Central Sale Tax Act 1956 : Meaning, growth, objects and important
definitions; principles for determining different categories of sales,
collection of tax. Registration of Dealers : Procedure for obtaining 23
registration certificate; Amendment in Certificate of Registration,
cancellation of Certificate of Registration
Unit-IV Service Tax 2007: Service Tax; Historical development, features, scope,
taxable services and exempted services, Service Tax Credit,
Administrative mechanism of service tax; procedure regarding valuation 22
of taxable services, compensation of tax of different services, provisions
regarding registration and furnishing the returns of service tax.
Suggested Readings:-
1. V.S.Datey, Indirect Taxes, Taxmann’s Publications Pvt. Ltd. New Rohtak Road, New Delhi – 110005.
2. Dr. H.C.Mehrota, Indirect Taxes Law and Practice, Sahitya Bhawan Publications, Hospital Road, Agra -
282003.
3. Dr. Girish Ahuja and Dr. Ravi Gupta, Systamatic Approach to Income Tax, Bharat Law House Pvt. Ltd., New
Delhi – 10083.
4. Dr. V.K. Singhania and Dr. Monika Singhania, Students’ Guide to Income Tax, Taxmann’s Publication Pvt.
Ltd, New Rohtak Road, New Delhi- 110005.
5. Dr. Girish Ahuja and Dr. Ravi Gupta, Simplified Approach to Corporate Tax Planning and Management,
Bharat Law House Pvt. Ltd., New Delhi – 110083.
6. Saklecha & Saklecha by Satish Printers & Publishers
 B.Com.III Pass (Pass Course) VIth Sem w.e.f. from 2013-14
Paper : International Trade
Code: 6.06 (i)
Time: 3 Hours
Theory Marks: 80
Internal Marks: 20
Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be
compulsory covering all the units and shall carry 8 small questions of 2 marks each. The rest of the
eight questions will be set from all the four units. The examiner will set two questions from each unit
out of which the candidate shall attempt four questions selecting one question from each unit. All
the questions shall carry 16 marks each.

Unit Contents No. of Periods

Unit-I International Business:- An overview; Domestic business; International

Business; Major risks and challenges of International Business; 24
International Business Environment – Components and determinants;
stages of internationalization of business; international business
approaches, concept of globalization.
Unit-II Modes of entering into international business; nature of multinational
enterprise and international direct investment; foreign exchange; 22
determination of exchange rate; Balance of payments.
Unit-III Theories of International Trade : Absolute advantage theory;
comparative advantage theory; factor proportions theory; product life
cycle theory of trade; government influence on trade; rationale for 24
government intervention, instruments of trade control; role of WTO,
IMF and World Bank in International trade.
Unit-IV Assessing International markets; designing products for foreign markets
branding decisions; International promotions policy; international 22
pricing; international logistics and distribution
Suggested Readings:

1. International Business : Francis Cheruniliam (Himalaya Publishing House)

2. International Trade and Export Management: Francis Cherunilam (Himalaya Publishing House)
3. International Business: Dr. P. SubbaRao (Himalaya Publishing House)
4. International Trade: Raj Aggarwal (Excel Publication)