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IEC UNIVERSITY

SYLLABUS

OF

BACHELOR OF COMMERCE (HONS)

SESSION 2014-17

IEC SCHOOL OF COMMERCE & FINANCE

IEC UNIVERSITY, BADDI, SOLAN

HIMACHAL PRADESH

PIN-174103, INDIA

Index

1. Proposed Scheme of Evaluation

2. Detailed syllabus semester wise

IEC School of Commerce and FinanceStudy & Evaluation SchemeProgramme: B.Com (Hons)

(Effective from 2016)Semester I

Periods Evaluation Scheme Course TotalS. No

Course CodeSessional Marks Exam

Marks Code Title

L T P

MSE CA P Total P ESE

Marks Credit

1 BCOM-101 Micro Economics 4 0 0 40 20 60 40 100 42 BCOM-102 Fundamentals of Accounting 4 1 0 40 20 60 40 100 4.53 BCOM-103 Business & Management 4 0 0 40 20 60 40 100 44 BCOM-104 Mathematics 3 2 0 40 20 60 40 100 45 BCOM-105 Computer Fundamentals &

PC Software3 0 0 30 15 45 30 75 3

6 ENG-102 Foundation English-I 3 0 0 30 15 45 30 75 37 BCOM-151 Comprehensive Viva-Voice 0 0 0 100 100 0

Practical 8 BCOM-

105PComputer Fundamentals & PC Software

0 0 2 15 15 10 25 1

9 ENG-102P Foundation English-I (Lab) 0 0 2 15 15 10 25 1Total 21 3 4 220 110 30 360 0 340 700 24.5

Semester II



Marks Code Title

L T P


Marks Credit

1 BCOM-201 Macro Economics 4 0 0 40 20 60 40 100 42 BCOM-202 Business Statistics 3 2 0 40 20 60 40 100 43 BCOM-203 IT & E-Commerce 3 0 0 40 20 60 40 100 34 BCOM-204 Money & Banking 3 0 0 40 20 60 40 100 35 BCOM-205 Business Environment 3 0 0 40 20 60 40 100 36 ENG-202 Foundation English-II 3 0 0 30 15 45 30 75 37 BCOM-251 Comprehensive Viva-Voice 0 0 0 100 100 0

Practical 7 ENG-202P Foundation English-II (Lab) 0 0 2 15 15 10 25 1

Total 19 2 2 230 115 15 360 0 340 700 21

Semester III



Marks Code Title

L T P


Marks Credit

1 BCOM-301 Environmental Science and Technology

3 0 0 40 20 60 40 100 3

2 BCOM-302 Income Tax Law & Practice 3 2 0 40 20 60 40 100 43 BCOM-303 Cost Accounting 3 2 0 40 20 60 40 100 44 BCOM-304 Material & Production

Management3 2 0 40 20 60 40 100 4

5 BCOM-305 Corporate Law 4 0 0 40 20 60 40 100 46 BCOM-306 Advanced Accounting-1 4 1 0 40 20 60 40 100 4.57 BCOM-351 Comprehensive Viva-Voice 0 0 0 100 100 0

Total 20 7 0 240 120 0 360 0 340 700 23.5

Semester IV



Marks Code Title

L T P


Marks Credit

1 BCOM-401 Financial Management 4 0 0 40 20 60 40 100 42 BCOM-402 Auditing 4 0 0 40 20 60 40 100 43 BCOM-403 Operations Research 3 2 0 40 20 60 40 100 44 BCOM-404 Corporate Tax 4 0 0 40 20 60 40 100 45 BCOM-405 Business Law 4 0 0 40 20 60 40 100 46 BCOM-406 Advanced Accounting-II 4 1 0 40 20 60 40 100 4.57 BCOM-407 Human Value & Professional

Ethics3 0 0 40 20 60 40 100 3

Total 26 3 0 280 140 0 420 0 280 700 27.5

Semester V



Marks Code Title

L T P


Marks Credit

1 BCOM-501 Working Capital Management

4 0 0 40 20 60 40 100 4

2 BCOM-502 Management Accounting 3 2 0 40 20 60 40 100 43 BCOM-503 Security Analysis &

Investment Management4 0 0 40 20 60 40 100 4

4 BCOM-504 Money & Banking 4 0 0 40 20 60 40 100 45 BCOM-505 Basics of Marketing

Management3 1 0 40 20 60 40 100 3.5

6 BCOM-506 Understanding Human behaviour

3 1 0 40 20 60 40 100 3.5

Total 21 4 0 240 120 0 360 0 240 600 23

Semester VI



Marks Code Title

L T P


Marks Credit

1 BCOM-601 Entrepreneurship 4 0 0 40 20 60 40 100 42 BCOM-602 Company Accounts 3 2 0 40 20 60 40 100 43 BCOM-603 Material & Production

Management3 2 0 40 20 60 40 100 4

4 BCOM-604 Indian Financial System 4 1 0 40 20 60 40 100 4.5

5 BCOM-605 Computer Oriented Accounts

3 0 0 30 15 45 30 75 3

6 BCOM-606 Principles of Insurance 3 1 0 40 20 60 40 100 3.57 BCOM-651 Comprehensive Viva-Voce 0 0 0 100 100 0

Practical 8 BCOM-

605PComputer Oriented Accounts

0 0 2 0 0 15 15 10 25 1

Total 20 6 2 230 115 15 360 0 340 700 24

Total Credits & Marks 4100 143.5

Note: L- Lecture T-Tutorial P-Practical 1C=1 Hr of Theory Paper 1L = 1 Hr. 1T= 0.5 Hr 1P=0.5Hr 1 Hr of Practical/Tutorial

MICRO ECONOMICS

Course Code: BCOM-101 L-4, T-0, P-0,C-4,

Objective: The objective of this course is to develop basic understanding about theEconomic concepts ,tools and techniques for their applications in business decisions.

Unit-wise CourseContents:

Contact Hours: 40

Unit-I (9 Hours)

Economics: meaning nature and scope. Objectives of firm, equilibrium, utility, opportunity cost, marginal and incremental principles.

Theory of demand: Nature of demand for a product, individual demand, market demand, determinants of demand. Law of demand, Elasticity of demand and its determinants.

Unit-II (6 Hours)

Theory of Consumer Behavior: Cardinal Utility analysis, indifference curve analysis, applications of indifference curves.

Unit-III (8 Hours)

Theory of production and costs: The concept of production function, production with one and two variable inputs, theory of cost in short run and long run, revenue function.

Unit-IV (9 Hours)

Theory of firm and market organization: pricing under perfect competition, pricingunder monopoly, price discrimination

Unit-V (8 Hours)

Pricing under monopolistic competition, selling cost, pricing under oligopoly.

References:

1. Jain T.R.-Micro Economics2. Koutsoyiannis : Modern Microeconomics3. Varshney&Maheshwari : Managerial Economics4. Mote, Paul & Gupta : Managerial Economics5. Ferguson&GouldMicroeconomics

7

B.Com.(Hons)SemesterI

FUNDAMENTALS OF ACCOUNTING

Course Code: BCOM-102 L-4,T-1,P-0,C-4.5

Objective :The basic objective of this course is to provide fundamental knowledge aboutFinancial Accounting.

Unit-wise CourseContents:Contact Hours: 40

Unit-I (8 Hours)

Basic Accounting- Nature, scope and objectives of accounting; accounting as information system, users of accounting information, GAAP Vs FSAB, Accounting equation Accounting concepts and conventions, capital and revenue expenditure; Principles of financial accounts.

Unit-II (8Hours)

Journal and Ledger: Double Entry System; Journal and recording of entries in journal with narration; Ledger – Posting from Journal to respective ledger accounts.

Unit-III (8 Hours)

Trial Balance: Need and objectives; Application of Trial Balance; Different types oferrors escaped trial balance preparation; Rectification of errors. Depreciation: Concept, Types

Unit-IV (8 Hours)

Final Accounts: Concept of adjustment; Preparation of Trading Account and Profit and Loss Account. Preparation of Balance Sheet

Unit-V (8 Hours)

Negotiable instruments: Accounting procedure for Negotiable Instruments .Preparation of Bank Reconciliation Statement

References:

1. S.N. Maheshwari, An Introduction to Accountancy, Vikas Publication2. Mukherjee & Hanif, Fundamentals of Accounting, Tata McGraw Hill3. Khatri, Financial Accounting, Tata McGraw Hill4. Libby, Financial Accounting, Tata McGraw Hill5. Guruprasad Murthy, Financial Accounting, Himalaya Publishing.

8

BUSINESS & MANAGEMENTCourse Code:BCOM-103 L-4,T-O,P-0,C-4

Objective: The basic objective of this course is to provide fundamental knowledge about business management &organization.


1. Concepts of Business & Management: Definition, Characteristics and Objectives of Business Organization, Evolution of Business Organization; Forms of BusinessOrganization(Soleproprietary,Partnership,JointStockCompanies&Co-operatives), Large scale&SmallscaleIndustry.

(8Hours)

2. Evolution of Management Thought: Introduction: Concept, Nature, Scope and Significance of Management, Evolution of Management thought, Contribution of Taylor, Weber and Fayolto Management. Management -as an art and science, Management Skills, Role of managers and Importance of management.

(8Hours)

3. Functions ofManagement–I: Planning, Decision Making. Organizing: Concept, Organization Theories, Forms of Organizational Structure, Combining Jobs-Departmentation- Functional, Project Matrix & Network., Delegation & Decentralization of Authority, Dynamics of Group Behavior, Responsibility & Power.

(8Hours)

4. Functions of Management – II: Staffing: Concept, System Approach, Manpower Planning,JobDesign,Recruitment&Selection.Motivation:Concept,Motivationand Performance, Theories of Motivation (Maslow ,Herzberg, Mc George).

(8Hours)

5. Understanding Leadership for Management: Leadership: Concept, Core of Leadership-Influence, Functions of Leaders, Leadership Style, Managerial Grid, Situational Leadership Control Concept & Process, characteristics of leaders ,functions of leaders.

(8 Hours)

TextBooks:1. Stoner Freeman &Gilbert Jr, Management, Prentice HallofIndia,6thEdition.2. Koontz, Principles of Management ,Tata McGrawHill,IstEdition2008.3. Robbins&Coulter,Management,PrenticeHallof India,8thEdition.ReferenceBooks:1. RobbinsS.P.&DecenzoDavidA.,FundamentalsofManagement:EssentialConceptsand

Applications,PearsonEducation.2. HillierFrederickS.&HillierMarkS.,IntroductiontoManagementScience:AModelingand

CaseStudiesApproachwithSpreadsheets,Tata McGrawHill,2008.

9

* Latesteditionsofallthesuggestedbooksarerecommended.

MATHEMATICS

Course Code:BCOM-104 L-3,T-2, P-0, C-4

Objective :The basic objective of this course is to provide fundamental knowledge about business mathematics.


UNIT-1 Hours-10Ratio, Proportion and Percentage: Ratio- Definition, Continued Ratio, Inverse Ratio, Proportion, Continued Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation, Joint Variation, Percentage- Meaning and Computations of Percentages. Profit And Loss: Terms and Formulae, Trade discount, Cash discount, Problems involving cost price, Selling Price, Trade discount and Cash Discount. Introduction to Commission and brokerage, Problems on Commission and brokerage.

UNIT-2 ` Hours-10Interest: Simple Interest, Compound interest ( reducing balance & Flat Interest rate of interest), Equated Monthly Installments (EMI), Problems. Shares and Dividends: Concept of Shares, Stock exchange, Face Value, Market Value, Dividend, Equity Shares, Preferential Shares, Bonus Shares, Examples.

UNIT-3 Hours-10Matrices And Determinants :Definition of a Matrix, Types of Matrices, Algebra of Matrices, Determinants, Adjoint of a Matrix, Inverse of a Matrix via adjoint Matrix, Homogeneous System of Linear equations, Condition for Uniqueness for the homogeneous system, Solution of Non-homogeneous System of Linear equations (not more than three variables).Condition for existence and uniqueness of solution, Solution using inverse of the coefficient matrix, Problems.

UNIT-4 Hours-8Permutations and Combinations: Permutations of ‘n’ dissimilar objects taken ‘r’ at a time (with or without repetition). nPr = n! / (n-r)! (without proof). Combinations of ‘r’ objects taken from ‘n’ objects. nCr = n! / r! (n-r)! (without proof) problems, Applications.

Refrences: 1. Trivedi, Business Mathematics,1st edition, Pearson Education. 2. Business Mathematics, Dr.D.R.Sharma. 3. Raghavachari M., Mathematics for Management, McGraw Hill Education. 4. Cleaves, Cheryl, and Hobbs, Margie, Business Mathematics 7th Edition, Prentice Hall. 5. Khan, Shadab, A Text Book of Business Mathematics, Anmol Publications 6. Charles D. Miller, Stanlay A. Saltzman, Business Mathematics, Pearson Education 7. Business Mathematics by V. K. Kapoor - Sultan chand& sons, Delhi

10

Computer Fundamentals & PC Software


Objective :The basic objective of this course is to provide fundamental knowledge about basic computers.

Unit-wise CourseContents:Total Contact Hours : 40

UNIT-I

Introduction to Computers: Definition of Computer; Components of Computer; Characteristics of Computers; History evolution of Computers; Generation of computers; Classification of Computers- 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 Devices; Line Printers, Character Printers, Chain Printers, Dot-matrix Printers, Daisy Wheel Printer, Laser Printers, Ink jet Printers, Plotters, Soft Copy device-Monitor, Sound card and speakers.

Memory and Mass Storage Devices; Characteristics of Memory Systems; Memory Hierarchy; Types of Primary Memory; RAM and ROM; Secondary and Back-up; Magnetic Disks, Characteristics and classification of Magnetic Disk, Optical Disk, Magnetic Tape.

UNIT-III

Documentation Using MS-Word -Introduction to Office Automation, Creating & Editing Document, Formatting Document, Auto -text, Autocorrect, Spelling and Grammar Tool, Document Dictionary, Page Formatting, Bookmark, Advance Features of MS-Word-MailMerge, Macros, Tables, File Management, Printing, Styles, linking and embedding object, Template.

UNIT IV

Electronic Spread Sheet using MS-Excel -Introduction to MS-Excel, Creating & Editing Worksheet, Formatting and Essential Operations, Formulas and Functions, Charts, Advance features of MS-Excel-Pivot table & Pivot Chart, Linking and Consolidation.

UNIT V

Presentation using MS-PowerPoint: Presentations, Creating, Manipulating & Enhancing Slides, Organizational Charts, Excel Charts, Word Art, Layering art Objects, Animations and Sounds, Inserting Animated Pictures or Accessing through Object, Inserting Recorded Sound Effect or In-Built Sound Effect.

11

TEXT BOOKS

1. Sinha, P.K. & Sinha, Priti, Computer Fundamentals, BPB

2. Dromey, R.G., How to Solve it By Computer, PHI

REFERENCE BOOKS

1. Balagurusamy E, Computing Fundamentals and C Programming, Tata McGraw Hill.

2. Norton, Peter, Introduction to Computer, McGraw-Hill

3. Leon, Alexis & Leon, Mathews, Introduction to Computers, Leon Tech World

4. Rajaraman, V., Fundamentals of Computers, PHI

5. Ram, B., Computer Fundamentals, Architecture & Organization, New Age International (P) Ltd.

.

12

Semester-I

FOUNDATION ENGLISH-I

Course Code: ENG102 L-3,T-0,P-0,C-3Objective: The basic objective of this course to improve the oral and written communication skills of students.

Unit I

Grammar: Patterns & Parts of speech Subject, Predicate, Noun, Pronoun, Adjective, Adverb, Verb, Preposition, Conjunction, Interjection , Active and Passive voice ,Homophones and homonyms , Punctuation.

Unit IICommunication: Meaning of communication, importance of communication, process of communication, Types of communication, Barriers to effective communication, Channels of communication, Modes of Communication, Language as a tool of communication.

Unit IIIWriting skills: Paragraph Writing, Business letters: Placing an order , Complaint Letter, Adjustment Letter, Agenda and Minutes of meeting , Advertising , Note Making , Unseen Comprehension Passage.

Unit IVNon-verbal communication- Body language, personal appearance, posture, gesture, facial expression, eye contact, proxemics, haptics. Telephonic conversation- Dealing with difficult calls and callers, skills for making& receiving a call, problems of telephonic conversation

TextBooks:

1. Martin&Wren-HighSchoolEnglishGrammar& Composition,S.Chand&Co.Delhi.2. LewisNorman-WordPowermadeeasy,W.R.Goyal.Publication&DistributorsDelhi.3. BetterYourEnglish-AWorkbookfor1styearStudents-MacmillanIndia,NewDelhi.

ReferenceBooks:1. RamanMeenakshi&SharmaSangeeta,TechnicalCommunication-Principles &Practice–.U.P.NewDelhi.2007.2. MohanKrishna&BanerjiMeera,DevelopingCommunicationSkills–MacmillanIndiaLtd.Delhi.

3. RosenBlumM.,HowtoBuildBetterVocabulary–BloomsburyPublication.London.

13

COMPREHENSIVEVIVAVOCE

Course Code: BCOM151 L-0, T-0, P-0, C-0

Objective:The objective of this paper is to judge the understanding as well as application of the knowledge gained by the students by the end of the first semester of the course.

Guidelines:1. The comprehensive viva voce is scheduled to be held at the end of I Semester.

2. This is also to see the articulation of what is being learnt by them and see their relevance in the practical field.

3. Total marks for viva are 100.The internal marks will be awarded by conducting the presentation of the students in the class on any topic of first semester syllabus in front of a panel of atleast three faculty members who will be appointed by the Director/Principal of the College.

4. The external marks will also be awarded by the external examiner who will be appointed by the examination division.

14

SemesterI Practical syllabus

Computer Fundamentals & PC Software

Computer Software Lab

Course Code: BCOM-105P L-0, T-0, P-2, C-1

Documentation Using MS-Word - Creating & Editing Document, Formatting Document, Auto-text, Autocorrect, Spelling and Grammar Tool, Document Dictionary, Page Formatting, Bookmark, Advance Features of MS-Word-Mail Merge, Macros, Tables, File Management, Printing, Styles, linking and embedding object, Template.

Electronic Spread Sheet using MS-Excel - Creating & Editing Worksheet, Formatting and Essential Operations, Formulas and Functions, Charts,

Advance features of Linking and Consolidation, Filtering, Table, Validation, Goal Seek, Scenario.

Presentation using MS-PowerPoint: Presentations, Creating, Manipulating & Enhancing Slides, Organizational Charts, Excel Charts, Word Art, Layering art Objects, Animations and Sounds, Inserting Animated Pictures or Accessing through Object, Inserting Recorded Sound Effect or In-Built Sound Effect.

15

SemesterI Practical syllabus

ENGLISH FOUDATION-I (COMMNICATION LAB)

Course Code: ENG102 PL-0,T-0,P-2,C-1Objective:The basic objective of this course to improve the oral and written communication skills of students.

a) Group Discussionb) Just a minutes session: Speaking Extempore for one minutes on given topicsc) Reading aloud of newspaper headlines and important articles.d) Improving pronunciation through tongue twisters.e) Mannerism or Etiquette.f) Mock Interview

SemesterII

16

MACRO ECONOMICS

Course Code: BCOM-201 L-4,T-0, P-0, C-0

Objective :This course aims to acquaint students with the principles of macroeconomics. The coverage includes determination of and linkages between major macro-economic variables and the policy implications thereof.Unit-wise CourseContents:

Contact Hours: 40

Unit-I (5 Hours)

Macroeconomics: Meaning, nature and scope. Basic concepts used: Stock and flow variables, partial and general equilibrium, static and dynamic analysis.

Circular flow of income and expenditure.

Unit-II (10 Hours)

Theory of Income and employment: Classical theory of output and employment, Say’s law of markets. Keynesian theory of income determination.

Consumption Function: Meaning, determinants and importance.

Theory of consumption: Absolute income hypothesis, Relative income hypothesis, Permanent income hypothesis, life Cycle Hypothesis.

Unit-III (10 Hours.)

Theory of Investment: Types of investment, determinants of investment, marginal efficiency of capital, net present value, internal rate of return,

Interest rate determination: Classical, Neo-classical and Keynesian theories.

Theory of Multiplier: Static and dynamic multiplier, tax multiplier, foreign trade multiplier, balanced budget multiplier, leakages from multiplier, Importance and limitations

Unit-IV (7 Hours.)

Inflation: Meaning, types, and theories.

Stabilization policies: Monetary and fiscal policies.

Unit-V (8 Hours)

Money: Its function and role: Quantity theory of money, Fisher and Cambridge equations. Keynes views about money and prices.

National income: Concepts, measurement, difficulties and importance

17

References:

1. Erold Soga, Macro Economics, Pearson Education.2. Aggarwal, Macroeconomics Theory and Policy, Pearson Education.3. Samuelson, Nordhaus, Chaudhri, Macroeconomics, Tata McGraw Hill4. D. N Dwivedi, Macro Economics, McGraw Hill Education.5. Mishra and Puri, Modern Macro-Economics Theory, Himalaya Publishing House.6. Shapiro, Macro-Economics Analysis, McGraw Hill Education.7. Mark Hirschey, Fundamentals of Managerial Economics, Cengage Learning.

18

BUSINESS STATSTICS


Objective: The basic objective of this course is to provide knowledge about the business statistics.

Unit-wise CourseContents:Contact Hours: 40

UNIT- 1: (7 Hours) Statistics- Definition, scope & Role of statistics: Applications of inferential statistics in managerial decision-making; Data Collection-Concept, Methods of data collection. Measures of central tendency: Mean, Median and Mode and their implications;

UNIT-II (6 Hours) Measures of Dispersion: Range, Mean deviation, Standard deviation, Coefficient of Variation (C.V.), Skewness, Kurtosis.

UNIT- III: (7 Hours) Time series analysis: Concept, Additive and Multiplicative models, Components of time series, Trend analysis: Least Square method - Linear and Non- Linear equations, Applications in business decision-making.

UNIT-IV (10 Hours) Index Numbers: - Meaning, Types of index numbers, uses of index numbers, Construction of Price, Quantity and Volume indices:- Fixed base and Chain base methods.

UNIT-V (10 Hours) Correlation: - Meaning and types of correlation, Karl Pearson and Spearman rank correlation. Regression: - Meaning, Regression equations and their application, Partial and Multiple correlation & regression: - An overview.

References:- 1. Beri - Business Statistics (Tata McGraw Hill 2nd Edition). 2. Chandan J S - Statistics for Business and Economics (Vikas 1998.Ist Edition). 3. Render and Stair Jr - Quantitative Analysis for Management (Prentice-Hall, 7th Edition) 4. Sharma J K - Business Statistics (Pearson Education 2nd Edition). 5. Gupta C B, Gupta V - An Introduction to Statistical Methods (Vikas1995, 23rd Edition). 6. Levin Rubin - Statistics for Management (Pearson 2000, New Delhi, 7th Edition). 7. Aggarwal S.C., Statistics for BBA ( V. K Publications)

19

IT & E-COMMERCE


Objective: The basic objective of this course is to make the student familiar withmechanicsforconductingbusinesstransactionsthroughelectronicmeans.


1. E-Business: Introduction: Meaning, Nature, Concepts, advantages & Categories of E-Business .Framework of e-business, Concept of I-way.

(8Hours)

2. Online-Business: Planning on-line business: Nature & dynamics of the internet, pure online Vs. Brick&click business; assessing requirements for an online business designing, Developing & deploying the system tools for promoting websites.

(8Hours)

3. Methods of Payments: Mechanics of making payment through internet; Onlinepayment mechanics, Electronic payment system; Electronic Fund transfer, Payment gateways ,plastic money, debit card, credit card, smartcard, E-cash, e- cheque.

(8Hours)

4. Security in E-commerce: Laws relating to online transaction-salient features, security in e-commerce:-Digital signature, Network security, data encryption, firewall, e- commerce application in manufacturing, wholesale ,retail &service sector.

(8Hours)5. Indian Scenario of E-commerce: Indian perspective: benefits of ecommerce,

Drawbacks and limitations of e-commerce ,Major requirements- commerce, Emerging trendsandtechnologiesofe-Commerce,fromecommercetoebusiness.WebSecurity: Introduction, firewalls and transaction security.

(8Hours)

TextBooks1. Bhaskar,Ecommerce,TataMcGrawHill Publications2. Krishnamurty,EcommerceManagement,Vikas PublishingHouse.3. Kalakota&whinstone,frontiers ofElectroniccommerce,Pearsoneducation.

ReferenceBooks1. KalakotaR., Electroniccommerceaguideformanager,Pearsoneducation2000.2. Griensten&Feinmen,InternetServices,CengagePublications.


20

(8Hours)

MONEY & BANKING


Objective :The basic objective of this course is to provide the knowledge of money &Banking to the students.


1. Function and Theories of Money: Meaning & Function of Money, Classification of Money, Principles & methods of Note Issue. Theories of Value of Money, Fisher, Cambridge Friedman & Keynesian Equations.

(8Hours)

2. Demand and Supply of Money: Demand &supply of Money,LiquidityPreferenceTheory,MoneyMultiplier.

(8Hours)

3. Economic Growth: Inflation, Deflation, Stagflation &Devaluation, their types &importanceOfEconomicgrowth, ElementaryStudyofmonetaryStandards.

(8Hours)

3. Bankandtheir Types:Bank-Definition&Function,MethodsofCreditcreation,typesofBanks,CentralBankingrate&functionsinadevelopingeconomy.RBI&Indianmoneymarket,Recenttrends inIndianBanking.

(8Hours)

4. Negotiable Instruments : Relationship between banker &customer, Negotiableinstruments, Billsof exchange &Promissory notes, Endorsement &crossing,presentation, collection &paymentof negotiable instruments, Dishonor, noting &protestingofnegotiableinstruments,BankingClearinghouse.Salientfeaturesofthe BankingregulationAct-1449&RBIAct–1934withamendmentuptodate.

TextBooks1. StephenG.Cecchetti,Moneybanking&Financial Markets,ThomsonPublications.2. Fabozzi,FoundationsofFinancialMarketsandInstitutions,PearsonEducation,3rdEd.3. KhanM.Y.,FinancialServices,TataMcGrawHill,2007.ReferenceBooks

1. VaishM.C.,MoneyBanking,VikasPublication.2. MachirajuH.R.,IndianFinancialSystem,VikasPublications,2004.


21

BUSINESS ENVIRONMENT


Objective: The basic objective of this course is to provide knowledge about the Indian business environment.


1. Basic Concepts in Business Environment :Concept, Significance, Factors affecting Business Environment,InteractionMatrix,ProcessofEnvironmentalScanning,Social Responsibility of Business, Barriers, Arguments(For &Against).

(8Hours)

2. Types ofEconomicEnvironment:EconomicSystem-Capitalism(Features,Meritsand Demerits)andSocialism(Features,Merits&Demerits),MixedEconomy(Features,MeritsandDemerits)PublicSectorandPrivateSectorwiththeirchangingroles.

(8Hours)

3. Economic Policy and Business: Industrial Policy in India, Its historical perspective, Industrial Sickness ,IRD Act 1851 ,MNC-as a source of technology ,Collaboration and Joint Venture.

(8Hours)

4. Government and Business: Role of government in regulation and development of business, Monetary Policy, Fiscal policy, MRTP, FERA &FEMA. Consumerism, ConsumerProtectionAct1986.

(8Hours)

5. Economic Environment after Globalization: The New Economic Policy, GATT andWTO-Objectives, Function and Principles of Globalization.

(8Hours)

TextBooks:1. AdhikariM.,Economic EnvironmentofBusiness, ExcelBooks,,2000,S.Chand, NewDelhi2. Ghosh,Economic EnvironmentofBusiness,VikasPublications2004.3. MorrisonJ.,TheInternationalBusinessEnvironment,Palgrave,2003.

ReferenceBooks:1. AgarwalR.,BusinessEnvironment, ExcelBooks,2002.2. BediS.K.,BusinessEnvironment,ExcelBooks,2004.3. GeorgeA.&SteinerG.A.,Business,GovernmentandSociety,Macmillan.


22

Semester-IIFOUNDATION ENGLISH-II

Course code : ENG202 L-3,T-0,P-0,C-3

Objective:The basic objective of this course toimprovetheoralandwrittencommunicationskillsofstudents.

Unit IPre- Requisites of written Communication: One word substitution, Idioms and Phrases, Capital letters(use), Abbreviation, Antonyms, Synonyms, Word formation: prefix, suffix, Transformation of sentences: Interrogative to assertive &to negative & vice-versa.

Unit IIReading Skills: Characteristics of reading, Types of reading, Purpose of reading, Process of reading, Rules for faster comprehension, Approach to reading, SQ3R, Comprehension (Unseen passage) .

Unit IIIWriting skills: Report writings – Meaning and Introduction, Characteristics, Types, Businessletters: Quotations and Tenders, Notice, Memorandum, Job Application Letter, Resume Writing, E-mail writing, Paragraph writing.

Unit IVTechnical Communication: Nature, Origin and Development, Salient features, Scope & Significance, Forms of Technical Communication, Difference between Technical Communication & General Communication , Negotiation – Definition, Process, Types, Stages.

Reference Books:

1. Wren & Martin, High School English Grammar & Composition – S. Chand & Co. Delhi. 2. Raman Meenakshi& Sharma Sangeeta, Technical Communication-Principles & Practice – O.U.P. New Delhi. 2007. 3. MitraBarum K., Effective Technical Communication – O.U.P. New Delhi. 2006. 4. Better Your English- A Workbook for 1st year Students- Macmillan India, New Delhi. 5.Horn A.S., Guide to Patterns & Usage in English – O.U.P. New Delhi.

23

SemesterII COMPREHENSIVEVIVAVOCE


Objective:Theobjectiveofthispaperistojudgetheunderstandingaswellasapplicationoftheknowledgegainedbythe students bytheendof the secondsemesterofthecourse.

Guidelines:1. Thecomprehensivevivavoceis scheduledtobeheldattheendofIISemester.

2. Thisisalsotoseethearticulationofwhatis beinglearntbythemand seetheirrelevanceinthepracticalfield.

5. Totalmarksforvivaare100.Theinternalmarkswillbeawardedbyconductingthepresentationofthestudentsintheclass onanytopicofsecondsemestersyllabusinfrontofapanelofatleastthreefacultymemberswhowillbebeappointedbytheDirector/PrincipaloftheCollege.

6. Theexternalmarkswillalsobeawardedbytheexternalexaminerwhowillbeappointedbytheexaminationdivision.

24

Semester-II FOUNDATION ENGLISH-II(Lab)

Course code: ENG-202P L-0,T-0,P-2,C-1Objective:The basic objective of this course toimprovetheoralandwrittencommunicationskillsofstudents.

Practical syllabus-

a) Power Point Presentation / Seminarb) Short and situation based conversationc) Group Discussiond) Just a minutes session: Speaking Extempore for one minutes on given topicse) Debatef) Improving pronunciation through tongue twisters.g) Dialogues / Speech h) Job Interview

25

Semester III ENVIRONMENTAL SCIENCE

AND TECHNOLOGY

Course Code: BCOM-301 L-3, T-0, P-0, C-3

Objective: The basic objective of this course is to provide fundament acknowledge about environmental studies.

Unit-wise CourseContents:Unit 1: INTRODUCTION (8 Hours)

Definition and Scope: Importance, Public awareness and education.

Natural Resources: Introduction, Renewable and non-renewable, Forest, water, mineral, food, energy and land resources, Conservation of resources, Equitable use of resources. Human population and the environment: Population growth, Environment and human health, Human rights, HIV/AIDS, Value education, Women and child welfare.

Unit-II : ECOLOGY (8 Hours)

Ecosystems: Concept, Structure, Function, Energy flow, Ecological pyramids, Forest, grassland, desert and aquatic ecosystems - Introduction, characteristic features, structure and function.

Biodiversity: Genetic, Species and ecological diversity, Threats to biodiversity, Conservation of Biodiversity.

Unit-III : SOCIAL ISSUES & ENVIRONMENTAL LEGISLATION (8 Hours)

Social Issues: Sustainable development, Water conservation, Climatic change, Concept of Green

Computing, and Green Building

Environmental Laws: Environmental ethics, EIA, Environmental protection acts and issues.

Unit-IV: POLLUTION &WASTE MANAGEMENT (10 Hours)

Pollution: Definition, Causes, effects and control measures of the pollution – Air, soil, Noise, Water, Marine and Thermal and Nuclear Pollution.

Disaster management: Flood, Earthquake, Cyclone, Landslide, Drought.

Solid waste management: Waste Management hierarchy; Collection, transportation and storage of MSW; Treatment and disposal of MSW.

Unit-V: ENVIRONMENTAL CHEMISTRY (6 Hours)

General Chemistry: Review of concepts like oxidation-reduction, Gas laws, pH and Buffers.

Atmospheric Chemistry: Photochemical reactions in atmosphere, Major chemical pollutants and their effects.

26

Water and Wastewater Chemistry: Hardness, Residual chlorine, Dissolved oxygen, BOD, COD, Solids.

Green Chemistry: Principles, Green materials, reactions, reagents and product.

References:

• Environmental Studies by J.P.Sharma.

• Environmental studies by Smriti Srivastava.

• Textbook of environmental sciences Deeksha Dave & S.S. Katewa.

• Environment and ecology by Gourkrishna Das Mohpatra.

• Environment and Ecology by H.Kaur.

• Environmental Studies by Ranjit Daniels.

• Fundamentals of Ecology by P. Odum.

• Environmental Chemistry by Swayer McCarty.

27

INCOMETAX –LAW & PRACTICE

Course Code: BCOM-302 L-3,T-2,P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidetheknowledgeofbasicconceptsandpracticeofincometaxtothestudents.


1. BasicConceptsofIncome-Tax:Basicconcept:income,agriculturalincome,personassesses, assessmentyear,previousyear,grosstotalincome,totalincome,maximum marginalrateoftax.

(8Hours)

2. ResidentialStatus: Residentialstatus,ScopeoftotalincomeonthebasisofresidentialstatusExemptedincomeundersection10.

(8Hours)

3. Income under Different Heads: Computation of income under different heads -Salaries, Income from houseproperty, Profits and gainsof business or profession, Capitalgains, Incomefromothersources.

(8Hours)

4. TotalIncomeTaxComputation:Totalincomeandtaxcomputation,Incomeofotherpersonsincludedinassessee’stotalincome,Aggregationofincomeandset-offandcarry forward of losses,Deductionsfrom gross total income Rebates and reliefs,Computationof totalincomeofindividualsandfirms,Taxliabilityofanindividualandfirm-Fiveleadingcases of SupremeCourt.

(8Hours)

5. IncomeReturns:Preparationofreturnof incomemanually,throughsoftware

TextBooks1. Singhania, VinodK., &Monica Singhania, “Students’ Guide to Income Tax”, TaxmannPublicationsPvt.Ltd.,NewDelhi.2.

Ahuja,GirishandRaviGupta,“SystematicApproachtoIncomeTax,”BharatLawHouse,Delhi.

ReferenceBooks1. Chandra,Mahesh, S.P. Goyaland D.C. Shukla, “Income Tax Lawand Practice”, PragatiPrakashan,Delhi.2. Pagare,Dinkar,“LawandPractice ofIncomeTax”,SultanChandandsons, New Delhi.

*Latesteditions ofallthesuggestedbooksarerecommended.

(8Hours)

28

COST ACCOUNTING

Course Code:BCOM-303 L-3, T-2, P-0C-4

Objective: Thebasicobjectiveofthis courseis toprovideknowledge about thecostaccounting.


1. Cost Accounting: Meaning, nature and scope Cost Concepts and Classifications,DistinctionbetweenFinancialandCostAccounting,ElementsofCostandpreparationofcostsheet.

(8Hours)

2. AccountingforMaterialandLabor:Accountingformaterialandlaborincorporate-manufacturing andservicesector.

(8Hours)

3. AccountingforOverheads:Allocation,apportionmentandabsorption(8Hours)

4. CostingMethods: Single UnitCosting, Operating costing, Job, batch and contractcosting,processcosting,servicecosting, reconciliationofcostandfinancialaccounts.

(8Hours)

5. Budgeting:Meaning,Significance,andLimitationsofbudgetarycontrol,varioustypesofBudgetsandtheirpreparation.

(8Hours)

TextBooks1. Horngrenetal,IntroductiontoManagementAccounting,Pearson,2002,12thedition.2. Khan & Jain,ManagementAccounting,Tata McGraw-Hill,2006.3. Pandey I.M., ManagementAccounting,Vikaspublications,2004,3rdEd.

ReferenceBooks1. BhattacharyyaS.K.&DeardenJ., AccountingforManagement,VikasPublications,1987.2. KishorRavi M.,AdvancedManagement Accounting,Taxman,Firsted.


29

MATERIALS & PRODUCTION MANAGEMENT

Course Code:BCOM-304 L-3, T-2, P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutproduction andoperationsmanagement.


1. Introduction: Meaning, Nature, Scope and Major decision areas of productionmanagement,productionsystem,Facilitieslocation, Facilitylayout,Linebalancing.

(8Hours)

2. ProductionPlanningandControl:CapacityPlanning,Aggregateplanning.PlanningandcontrolinMassProduction,ShopFloorandBatchProduction.

(8Hours)

3. MethodStudy &WorkMeasurement:WorkStudy, TimeStudy, Method Study-Objectives,Pre-requisites andprocedures, Productivitymeasures.

(8Hours)

4. Materials Management: Materials Management:Materials Handling, Material Requirement Planning Meaning, Importance, purchases management, Store management andInventoryManagement.

(8Hours)

5. Quality Assurance: AcceptanceSampling,Statistical QualityControl, MaintenanceManagement,TotalQualityManagement, Concept ofJIT,Six-Sigma.

(8Hours)

TextBooks:1. AdamJr.EverettE.RJ,ProductionandOperationsManagement,Prentice-Hall,2000.2. Chary,ProductionandOperationsManagement,TataMcGraw-Hill,1997.3. JohnstonR.eta,CasesinOperationsManagement,Pitman,1993.

ReferenceBooks:1. McGregorD.,OperationsManagement,McGraw-Hill,1960.2. Morton,ProductionandOperationsManagement,VikasPublications.3. HaleemA.,ProductionandOperationsManagement,GalgotiaBooks,2004.


30

CORPORATELAW

Course Code: BCOM 305 L-4,T-0, P-0, C-4

Objective: The basic objective of this course is to provide the knowledge of concepts of corporate law to the students.


1. Introduction to Corporate Law: Introduction: Concept of lifting of corporate veil, Types of companies, non-profit associations, illegal association, formation of company, promoters, theirlegalposition, pre-incorporation contract and provisional contracts.advantagesanddisadvantages ofincorporation;‘public’/’private’companies;

(8Hours)

2. Share Capital: Documents Memorandum of Association, Articles of Association, Share capital–issue, allotment and forfeiture of shares, transmission of shares. Members and shareholders– their rights and duties, Convening and conduct of shareholders meetings. The company’s constitution. Section33contract; amendment of articles; Share Capital types, Membership, etc. (8Hours)

3. Company Meetings: Management, The company’s officers and organs; division of power between board and general meeting; residual powers of general meeting; general meetings and resolutions; board meetings; legal rules governing the enforceability of transactions with companies.

(8Hours)

4. Appointment of Directors: Director’s Appointment and tenure; executive and non-executive directors; remuneration; duties. Principle of majority rule and protection of minorities at common law and under statute.

(8Hours)

5. Capital Management: Capital Management-Borrowing Powers, Debentures, Winding up.

Textbooks

1. KapoorN.D.,ElementsofMercantileLaw,SultanChandPublications.2. Gogna,P.P.S.,ATextBook ofCompanylawSultanChandPublications.

ReferenceBooks

1. Singh,Harpal,IndianCompanylaw,GalgotiaPublishingCompany.2. KapoorN.D.,ABook ofCompanylaw,SultanChandPublications.


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ADVANCED ACCOUNTING-1

Course Code: BCOM-306 L-4,T-1, P-0, C-4.5

Objective:The objective of this course is to provide the knowledge of advanced concepts of accounting to the students.

Unit-wise Course Contents:

1. Accounting Standards: Meaning ,need and importance. Concept of GAAP, Difference between Indian and International Accounting Standards. Various Indian Accounting standards (A brief description). (8Hours)

2. Consignment Accounts: accounting records; Valuation of unsold stock; (8Hours)

3. Joint Venture Accounts: concept, joint venture & partnership; accounting treatment (8Hours)

4. Depreciation provisions and reserves: concept and classification; depreciation accounting; depreciation policy as per accounting standard. (8Hours)

5. Hire purchase and installment purchase system: concept and legal provisions regarding hire-

purchase contract; accounting records for goods of substantial sale values and accounting records for goods of small values; installment purchase system; After sales service.

(8Hours)

TextBooks:1. Tulsian,P.C.,FinancialAccounting,Tata McGraw-HillPublishingCo.Ltd.NewDelhi 2002.2. MukharjiA., HanifM, FinancialAccounting, Tata McGraw-Hill Publishing Co.Ltd. New

Delhi,2003.3. MaheshwariS.N.,MaheshwariS.K.,FinancialAccounting,VikasPublishingHousePvt.Ltd

ReferenceBooks:1. Shukla,M.C.Grewal,S.P,AdvancedAccounts.S.Chand,NewDelhi.2. Jain,S.P.,Narang,K.N.,AdvancedAccountancy,KalyaniPublishers,NewDelhi.3. Gupta,R.L.,Radhaswamy,M.,AdvancedAccountancy,S.Chand,NewDelhi.


32

SemesterIIICOMPREHENSIVEVIVAVOCE


Objective:Theobjectiveofthiscourseistojudgetheunderstandingaswellasapplicationoftheknowledgegainedbythe students bytheendof thethird semesterofthecourse.

Guidelines:1. Thecomprehensivevivavoceis scheduledtobeheldattheendofIIISemester.

2. Thisisalsotoseethearticulationofwhatis beinglearntbythemand seetheirrelevanceinthepracticalfield.

3. Totalmarksforvivaare100.Theinternalmarkswillbeawardedbyconductingthe presentationofthestudentsintheclassonanytopicofthirdsemestersyllabusinfront ofapanelofatleastthreefacultymemberswhowillbebeappointedbytheDirector/PrincipaloftheCollege.


33

SemesterIVFINANCIAL MANAGEMENT

Course Code:BCOM-401 L-4,T-O,P-0,C-4

Objective:The basic objective of this course is to provide fundamental knowledge of financial management.


1. Overview of Financial Management: Meaning and Scope, Profit maximization VsWealthmaximization,andTimevalueofMoney.

(8Hours)

2. Investment Decision: Importance, Techniques of Capital Budgeting and theirapplication.

(8Hours)

3. Cost of Different Sources: Cost of Different Sources of Raising Capital, Weighted average cost of capital.

(8Hours)

4. Capital Structure Theories: Approaches of capital structure, Determinants of Dividend policy and dividend models-Walter, Gordon and MM.

(8Hours)

5. Working Capital: Meaning, Need, Determinants, Estimation of working capital needs, Management of Inventory, Receivable and Cash Management.

(8Hours)

TextBooks1. Pandey I.M.,Financial Management,Vikas Publications2004.2. Khan& Jain,FinancialManagement,Tata McGraw-Hill,2007.3. ChandraPrasanna,FundamentalsofFinancialManagement(TMH),2007.

ReferenceBooks1. SmithK.V.,ManagementofWorkingCapital,WestPub.Co2. AgarwalJ.D.,WorkingCapitalManagement,IndianInstituteofFinance.


34

AUDITING

Course Code:BCOM-402 L-4, T-0, P-0 C-4

Objective: The basic objective of this course is to provide the knowledge of auditing to the students.


1. Introduction: Meaning, objects, basic principles and techniques. Classification ofAudit, Audit Planning. Internal Control–internal check and internal audit.

2. Procedure of Auditing: Audit Procedure – vouching and verification of assets & liabilities.

3. Company Auditor: Audit of Limited Companies: Company Auditor: qualifications and disqualifications, appointment, removal, remuneration, rights, duties and liabilities. AuditCommitteeAuditor’s Report: contents andtypes.Auditor’scertificates

4. AreasofAudit: Special areas of audit: special features of cost audit.Tax audit and management audit. Recent trends in auditing: Basic considerations ofauditinElectronicDataProcessing(EDP)Environment.

5. Auditing Standards: Relevant Auditingand Assurance Standards (AASs).RelevantCaseStudies/Problems. (8Hours)

TextBooks1. Jha,Aruna,“AStudent’sGuidetoAuditing”,Taxmann.2. Tandon,B. N., S. Sudharsanam, andS. Sundharabahu, “A Handbookof PracticalINVES Audiditng”,S.ChandandCo.Ltd.,NewDelhi.3. Pagare,Dinkar,“Principles andPractice ofAuditing”,SultanChandandSons,NewDelhi.

ReferenceBooks1. InstituteofCharteredAccountantsofIndia,‘‘AuditingandAssuranceStandards’’,ICAI,NewDelhi.2. GuptaKamal&AshokArora,“FundamentalsofAuditing,”TataMc-GrawHill PublishingCo.Ltd.,NewDelhi.3. Ghatalia,S.V.,“PracticalAuditing,” AlliedPublishersPrivateLtd.,NewDelhi.


35

SemesterIVOPERATIONS RESEARCH

Course Code:BCOM-403 L-3, T-2, P-0 C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutoperationsresearch.


1. Introduction: Nature: Definition, Scope, Nature &Characteristics, Methodology,ModelsinOR;OR& managerialDecisionmaking,ORtechniques.

(8Hours)2. LinearProgramming:Introduction,mathematicalformulation,graphicalmethodandsimplex

methodofsolvingLPP.(8Hours)

3. Transportation:Initialbasicfeasiblesolutionmethodsoptimalitytest–steppingstone, MODImethod,Degeneracyandmaximizationcase.AssignmentProblems–Hungarianmethod.

(8Hours)

4. JobSequence:Introduction,Johnsonsrulefornjobsthroughtwomachines,njobsthroughthreemachines,2jobswithKmachines.

(8Hours)

5.GameTheory:Characteristics,TwopersonZerosumgame,pureandmixedstrategy,Dominance andgraphicalmethodofsolvinggame.

TextBooks1. Vohra,QuantitativeTechniquesinManagement,TataMcGraw-Hill,2003.2. PeterC.Bell,ManagementScience/OperationsResearch,VikasPublications.3. Kothari,QuantitativeTechniques,Vikas Publications,1996.

ReferenceBooks1. AkhileshK.B.&SubramanyamBalaS.,QuantitativeTechniques,VikasPublications2. TahaHamdy,OperationsResearch anIntroduction,Prentice-Hall,7thedition,1996.3. SharmaJ.K.,OperationsResearch,Pearson.


36

SemesterIV CORPORATE TAX

Course Code: BCOM- 404 L-4,T-0,P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutcorporatetax.

Unit-wiseCourseContents:

1.Introduction:Meaning,ScopeandNatureofcorporateTax,Terminologyofindirecttax,differencebetween directandindirecttax,advantagesanddisadvantagesofcorporatetax.

8Hours2.CorporateIncomeTax:Taxconcessionandincentiveforcorporatecompanies,Taxplanning

fordepreciation, Treatmentoflossesandunabsorbeditems,carryforward andsetoff oflosses.8Hours

3.WealthTax:WealthTaxoncloselyheldcompanies,Valuationofassets,filingofreturns, Assessment,Appeals,Review,RevisionandRectification.

8Hours4.ValueAddedTax(VAT):MeaningandDefinitionofVAT,EvolutionofVAT,Variantsof

VAT,ExemptedGoods,CapitalGoods,Incidence&RateofTax, Methods ofcalculatingVAT,ComputationofVAT,AdvantagesandMisuseofVAT,Appeal ofVAT.

8Hours5.ServiceTax:MeaningandDefinitionofServiceTax,ClassificationofServiceTax,Taxable

ServicesinIndia,ServiceTaxCodeNumber,RegistrationProcedureforServiceTax,Ratesof ServiceTax,ServiceTaxCredits,Appeals,ServiceTaxPenalties,FormSt-1,ST-2,ST-3,ST-3a

SuggestedReadings

•SinghaniaV.K.,andSinghaniaK,DirectTaxLawandPractice,Taxmann•LalandVashist,DirectTaxes,Pearson

ReferenceBooks1.SinghaniaV.K.,DirectTaxes,Law&Practice,Taxman,2011.2.PrasadBhagwati,IncomeTax Law&Practice,VishwaPrakashan,1997.3.SantaramR.,TaxPlanningbyReports,Taxman,1978.


8Hours

37

SemesterIVBUSINESS LAW


Objective:ThebasicobjectiveofthiscourseistoprovideknowledgeabouttheBusinessLaws.


1. IndianContractAct:DefinitionandEssentials,ofContracts,agreements,Offer &Acceptance,Consideration,CapacityofParties,Freeconsent, PerformanceofContracts,Termination ofContract.ConsequencesandRemedies ofcontracttermination

(8Hours)

2. Contingent Contract: Implied, Quasi contract, Indemnity Contract, Guaranteedcontract,Bailment,Lien, PledgeAgencycontract.

(8Hours)

3. SalesofGoodsAct:Definition,Feature,Formationofcontract,Contentsofsalescontract- Goods,Price, Condition and Warranty, Ownership of goods and transfer,Performanceofsalescontract,Delivery,Rightsofunpaidsellers.

(8Hours)

4. Indian Partnership Act: Definition and Nature of Partnership, Partnership deedregistrationoffirmsandconsequences ofnonregistration,Dissolutionofpartnership.

(8Hours)

5. NegotiableInstruments:Definition,Features, Types,RecognitionAndEndorsementofNegotiableInstruments

(8Hours)

TextBooks

1. Gulshan J.J.,BusinessLawIncludingCompanyLaw,NewAgeInternationalPublisher.2. KuchhalM.C. BusinessLaw,VikasPublication.

ReferenceBooks

1. SinghAvtar,Principlesof MercantileLaw,EasternBookCompany.2. RelevantActs


38

Semester-IV ADVANCED

ACCOUNTING-II

Course Code: BCOM-406 L-4,T-1, P-0, C-4.5

Objective:Theobjectiveofthiscourseistoprovidetheknowledgeofadvancedconceptsofaccountingtothestudents.


(8Hours)1. Accounts of Non-Profit Organization: Preparation of Income and Expenditure

Account,ReceiptsandPaymentMethod andBalanceSheet.(8Hours)

2. Branch Accounting: Branch Accounting, Departmental Accounting, InstallmentPaymentSystem

3. Partnership account: essential characteristics of partnership; partnership deed; final accounts; adjustment after closing the accounts; fixed and fluctuating capital; goodwill; joint life policy; change in profit sharing ratio.

4. Reconstitution of a partnership firm: admission , retirement; death of a partner; and dissolution of a partnership firm: modes of dissolution of a firm; accounting entries;

5. RoyaltyAccount: Meaning of Royalty, Minimum Rent, Short Workings, Recoupment of Short Workings, Lessor, Lessee, Preparation of RoyaltyAccount, Human Resource Accounting: Meaning, Objectives,Methods, Advantages and Limitations (theory only).

(8Hours).

(8Hours)

TextBooks:1. Tulsian,P.C.,FinancialAccounting,Tata McGraw-HillPublishingCo.Ltd.NewDelhi 2002.2. MukharjiA., HanifM, FinancialAccounting, Tata McGraw-Hill Publishing Co.Ltd. New

Delhi,2003.3. MaheshwariS.N.,MaheshwariS.K.,FinancialAccounting,VikasPublishingHousePvt.Ltd

ReferenceBooks:1. Shukla,M.C.Grewal,S.P,AdvancedAccounts.S.Chand,NewDelhi.2. Jain,S.P.,Narang,K.N.,AdvancedAccountancy,KalyaniPublishers,NewDelhi.3. Gupta,R.L.,Radhaswamy,M.,AdvancedAccountancy,S.Chand,NewDelhi.


*Latesteditionsof allthe suggestedbooksare recommended.

39

SemesterIV Human Values &Professional

EthicsCourse Code: BCOM-407 L-3,T-0, P-0, C-3

Contact Hours: 40UNIT 1 (12 Hours) Course Introduction - Need, Basic Guidelines, Content and Process for Value Education Understanding the need, basic guidelines, content and process for Value Education. Self Exploration–what is it?- its content and process; „Natural Acceptance‟ and Experiential Validation- as the mechanism for self exploration. Continuous Happiness and Prosperity- A look at basic Human Aspirations Right understanding, Relationship and Physical Facilities- the basic requirements for fulfillment of aspirations of every human being with their correct priority Understanding Happiness and Prosperity correctly- A critical appraisal of the current scenario Method to fulfill the above human aspirations: understanding and living in harmony at various levels

UNIT 2 (10 Hours)Understanding Harmony in the Human Being - Harmony in Myself! Understanding human being as a co-existence of the sentient “I” and the material „Body‟ Understanding the needs of Self („I‟) and „Body‟ - Sukhand Suvidha Understanding the Body as an instrument of „I‟ (I being the doer, seer and enjoyer) Understanding the characteristics and activities of „I‟ and harmony in „I‟ Understanding the harmony of I with the Body: Sanyamand Swasthya; correct appraisal of Physical needs, meaning of Prosperity in detail Programs to ensure Sanyamand Swasthya)

UNIT 3 (10 Hours)Understanding Harmony in the Family and Society- Harmony in Human-Human Relationship Understanding harmony in the Family- the basic unit of human interaction Understanding values in human-human relationship; meaning of Nyayaand program for its fulfillment to ensure Ubhay-tripti; Trust (Vishwas) and Respect (Samman) as the foundational values of relationship Understanding the meaning of Vishwas; Difference between intention and competence Understanding the meaning of Samman, Difference between respect and differentiation; the other salient values in relationship Understanding the harmony in the society (society being an extension of family): Samadhan, Samridhi, Abhay, Sah-astitvaas comprehensive Human Goals Visualizing a universal harmonious order in society- Undivided Society (AkhandSamaj), Universal Order (SarvabhaumVyawastha )- from family to world family!

UNIT 4. (8 Hours)Understanding Harmony in the Nature and Existence - Whole existence as Coexistence Understanding the harmony in the Nature Interconnectedness and mutual fulfillment among the four orders of naturerecyclability and self-regulation in nature Understanding Existence as Co-existence (Sah-astitva) of mutually interacting units in all-pervasive space Holistic perception of harmony at all levels of existence.

SUGGESTED READINGS:1. Charles D. Fleddermann, “Engineering Ethics”, Pearson Education / Prentice Hall, New Jersey,2004 (Indian

Reprint)2. Charles E Harris, Michael S. Protchard and Michael J Rabins, “Engineering Ethics – Concepts and Cases”,

Wadsworth Thompson Learning, United States, 2000 (Indian Reprint now available)3. John R Boatright, “Ethics and the Conduct of Business”, Pearson Education, New Delhi, 20034. Edmund G Seebauer and Robert L Barry, “Fundamentals of Ethics for Scientists and Engineers”, Oxford

University Press, Oxford, 2001.

40

SemesterVINDIAN FINANCIAL SYSTEM

Course Code: BCOM-501 L-4, T-0, P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeabout

41

Indianfinancialsystem.


1. FinancialSystemandMarkets:Constituentsandfunctioning;RoleandfunctionsofRBI.Regulationofmoneyandcredit.

(8Hours)

2. ManagementofCommercialBanks:BankingIndustryinIndia,Constituents,Bankingsectorreforms,Determinationofcommercialinterestrates:fixedandfloating.

(8Hours)

3. Securitization:Concept,Nature,andScopeofsecuritization,SecuritizationofAutoloansandhousingloans, SecuritizationinIndia.

(8Hours)

4. NBFCs-TheirstatusandTypes,workingandstrategiesforcommercialviabilityofNBFCs

(8Hours)

5. Leasing:Meaning,Types,Financialevaluation,LegalAspects,ConceptofForfeitingandfactoring.

(8Hours)

TextBooks1. Fabozzi,FoundationsofFinancialMarketsand Institutions, PearsonEducation,3rdEd.2. KhanM.Y.,FinancialServices,TataMcGrawHill,2007.3. MachirajuH.R.,IndianFinancialSystemVikas,2004.

ReferenceBooks1. BholeL.M.,FinancialInstitutionsandMarkets,TataMcGraw-Hill,2004.2. Srivastava,R.M&NigamDivya,Management ofFinancialInstitutions,Himalaya,2003.3. GurusamyR.,FinancialServices&Markets,Thomson.


SemesterVMANAGEMENT ACCOUNTING

42

Course Code: BCOM-502 L-3, T-2, P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutmanagementaccounting.


1. IntroductiontoManagementAccounting:meaning,nature,scope,advantagesandlimitations.RelationshipofManagementAccountingwithotherdisciplines.Difference betweencostaccountingandmanagerialaccounting.

(8Hours)

2. MarginalCosting:Concept,Differencebetweenabsorptioncostingandmanagerialcosting, Advantagesandlimitationsofmarginalcosting,BreakEvenPointP/Vratio, CVP analysis.

(8Hours)

3. Financial Analysis: Meaning, objectives and limitations, Techniques of FinancialAnalysis(Comparativeanalysis,Commonsize statement, Trendanalysis).

(8Hours)

4. ConceptofStandardCosting:Standardcostandestimatedcosts.Advantagesandlimitationsofstandardcosting.CalculationofMaterialvariance,LaborvarianceandOverheadvariance.

(8Hours)

5. Responsibility Accounting: Concept of Responsibility accounting and Types ofResponsibilityCenter

(8Hours)

TextBooks1. Horngrenetal,IntroductiontoManagementAccounting,Pearson,2002.2. Khan& Jain,ManagementAccounting,TataMcGraw-Hill,2006.3. Pandey I.M.,Management Accounting,VikasPublications,2004.

ReferenceBooks1. BhattacharyyaS.K.&DeardenJ.,AccountingforManagement,Vikas Publications,1987.2. KishorRavi M.,AdvancedManagement Accounting,Taxmann.


FOREX MANAGEMENT

Course Code : BCOM-503 L-4,T-0, P-0, C-4

43

Objective: Thebasicobjectiveofthis courseis to provide the knowledgeof foreignexchange managementtothestudents.


1. Introduction:Meaningoftheterm“ForeignExchange”,ExchangeMarket,Statutory basisofForeignExchange,EvolutionofExchangeControl,OutlineofExchangeRateand Types,ImportExportOverview.

(8Hours)

2. India’s Forex Scenario: Balance Of Payment (BOP) crisis of 1990, LOERMS, Convertibility,ExternalcommercialBorrowings.

(8Hours)

3. Introduction to International Monetary Developments: Gold standard, Bretton Woods’s system,Fixed-Flexible Exchange Rate Systems, Euro market. Finance Function:FinancialInstitutionsinInternationalTrade.

(8Hours)

4. Methods ofIN Trade Settlement: Open Account, Clean Advance, Documentary Credit,DocumentaryCollection.DocumentaryCredits (LetterofCredit):Types ofLC–Parties,INCOTERMS:C.I.F.,F.O.B.,C.I.P.

(8Hours)

5. Introduction to Exchange Rate Mechanism: Spot- Forward Rate, ExchangeArithmetic. Deriving theActual Exchange Rate: Forwards, Swaps, Futures and Options.GuaranteesinTrade:Performance,BidBondetc.

(8Hours)

TextBooks

1. AgarwalRaj,InternationalTrade,Excel.2. HillC.W.,InternationalBusiness,TMH.

ReferenceBooks

1. Daniels,InternationalBusiness,Pearson,1stEd.2. Black J.,InternationalBusinessEnvironment,PrenticeHall.3. BhallaV.K.,InternationalBusinessEnvironment,Anmol.


WORKING CAPITAL MANAGEMENT

44


Objective:Thebasicobjectiveofthiscourseistoprovidetheknowledgeofadvancedfinancial managementtothestudents.


1. FinancingforWorkingCapital:Workingcapitalmanagement–Determinationoflevelofcurrent assets. Sources forfinancing working capital. Bank financefor working capital. Workingcapitalfinancing:Shorttermfinancingofworkingcapital,longtermfinancingofworking capital.

(8Hours)

2. CashandReceivablesManagement:CashManagement–Forecastingcashflows–Cashbudgets, long-term cash forecasting, monitoring collections and receivables, optimal cash balances–Baumol model,Miller-orrmodel,stonemodel.Strategiesformanagingsurplusfund.ReceivablesManagement.

(8Hours)

3. InventoryManagement:InventoryManagement:Determinationsofinventorycontrollevels, ordering,reordering,dangerlevel.EOQmodel.Pricingof rawmaterial.Monitoringandcontrol of inventories,ABCAnalysis.

(8Hours)

4. CapitalStructureofFirm:Capitalstructuredecisions–capitalstructure&marketvalueofa firm.Theoriesandapproachesofcapitalstructure (withnumerical),Capital structure policy.

(8Hours)

5. DividendPolicy:Dividendpolicy–Theoriesofdividendpolicy:relevanceandirrelevance dividend decision. Walter’s &Gordon’s model, Modigliani &Miller approach. EconomicValueAdded(EVA)–concept,componentsofEVA.MarketValueAdded(MVA)-conceptsandcomponents.

45

TextBooks:1. Pandey I.M.,FinancialManagement ,VikasPublications,2004.2. VanHorne,FinancialManagement andPolicy,PearsonEducation,2003.3. KnottG.,FinancialManagement,Palgrave,2004.

ReferenceBooks:1. KhanandJain,FinancialManagement,TataMcGrawHill.2. PrasannaChandra,FundamentalsofFinancial Management,TMH,2004.3. RustagiR.P.,FinancialManagement,Galgotia,2000.


46

BASICS OF MARKETING MANAGEMENT


Max. Marks- 100 Max. Time-3 Hours

Unit-wise CourseContents:UNITI (8 Hours)

Marketing: Definition, nature, scope & importance, Marketing Management, Core concepts of marketing, selling concept, production concept, modern marketing concept, Societal marketing.

UNIT II (8 Hours)

Segmentation: Concept, basis of segmentation, Importance in marketing; Targeting: Concept Types, Importance; Positioning: Concept, Importance, Brand positioning, Repositioning.

UNITIII (8 Hours)

Marketing Mix: Product: Product Mix, New Product development, levels of product, types of product, Product life cycle, Branding and packaging.

UNITIV (8 Hours)

Distribution: Concept, importance, different types of distribution channels etc.

Price: Meaning, objective, factors influencing pricing, methods of pricing.

UNIT V (8 Hours)

Promotion: Promotional mix, tools, objectives, media selection & management

Marketing Information System (MIS): concept, components; Marketing Research: meaning.

References:

1. Kotler Philip - Marketing Management, Analysis, Planning, Implementations and Control (Pearson Education 12th Edition). 2. Stanton William J - Fundamentals of Marketing (McGraw Hill) 3. Kotler, Philip and Armstrong Graw - Principles of Marketing (Pearson Education, 11 Edition). 4. Kotler Philip, Keller Kevin Lane, Koshy Abraham and JhaMithileshwar - Marketing Management: A South Asian Perspective (Pearson Education 12th Edition).5. JohnyJohanssoon-Global Marketing: Foreign Entry, Local Marketing, and Global Marketing (Tata McGraw Hill, Pub. 23 Aug. 2010 ).

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UNDERSTANDING HUMAN BEHAVIOUR

CourseCode: BCOM-506 L-3,T-1,P-0,C-3.5


Note: The examiner will set the question paper for 100 marks having 3 sections.Section A containing 15 questions for 2 marks; Section B containing 8 questions of 8 marks (Student will attempt any 5); Section C containing 4 questions of 15 marks ( Student ons each having 4 subparts of 10 marks ( Student will attempt any 2)

Contact Hours: 40

Unit-I (8 Hours)Concept, Nature, Characteristics, Conceptual Foundations and Importance, Models of Organizational & Individual Behaviour, Relationship with Other Fields.

Unit-II (8 Hours)Personality-Nature and Meaning, Theories of personality- Trait Theory, Psychoanalytic Theory, Social learning Theory. Perception-Nature and Meaning, Laws of Perceptual Organization, Attention and Perception

Unit-III (8 Hours)Motivation-Nature and Meaning, Theories of motivation-Maslow’s hierarchy of needs, Theory X and Y, Two Factor Theory. Attitude: Concept, Process and Importance, Attitude Measurement. Attitudes and Workforce Diversity.

Unit-IV (8 Hours)Learning-Nature and Meaning, Theories of learning-Classical conditioning, Operant conditioning, Memory and Forgetting.

Unit-V (8 Hours)Conflict: Concept, Sources, Types, Functionality and Dysfunctionality of Conflict, Classification of Conflict Intra, Individual, Interpersonal, Intergroup and Organizational, Resolution of Conflict, Meaning and Types of Grievance and Process of Grievance Handling.Stress: Understanding Stress and Its Consequences, Causes of Stress, Managing Stress.

References:

1. Newstrom John W. - Organizational Behaviour: Human Behaviour at Work (Tata McGraw Hill, 12th Edition)

2. Luthans Fred - Organizational Behaviour (Tata McGraw Hill,10th edition)3. Mc Shane L. Steven, Glinow Mary Ann Von & Sharma Radha R. - Organizational Behaviour

(Tata McGrawHill, 4th Edition)4. Robbins Stephen P. - Organizational Behaviour (Pearson Education, 13th Edition)

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SemesterVI ENTREPRENEURSHIP


Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutentrepreneurshipdevelopment.


1. Entrepreneur& Entrepreneurship:Importance&RoleofEntrepreneurinIndianEconomy: Theoriesofentrepreneurship,Traitsofentrepreneurship,Entrepreneurv/sprofessionalmanagers,Problemfacedbyentrepreneurs.

(8Hours)

2. FactorsofEntrepreneurialDevelopment: Entrepreneurial Development: Roleand Significance ofentrepreneurial development, Significance and role of environment, Infrastructuralnetwork,Environmentalanalysis,EntrepreneurialDevelopment program,ProblemsofEntrepreneurialDevelopmentprogram.

(8Hours)

3. Process EntrepreneurshipDevelopment-I: Creativity&entrepreneurial Plan, Idea generation, Screening, Project identification, Creative performance. Feasibility Analysis:Economic,Marketing,Financial&Technical.

(8Hours)

4. Process Entrepreneurship Development-II: Project Planning: Projects and Classification,Identificationofproject,Searchofbusinessidea,Transformationofideaintoreality,Projectdesign,Plantlayout,Networkanalysis,Projectappraisal.

(8Hours)

5. Other Issuesin Entrepreneurship: Family &Non-family entrepreneurs, Role of professionals.ProfessionalismVsFamilyentrepreneurs,RoleofWomanentrepreneurs, Sick Industries:Reasons;RoleofBIFRandits rival.

(8Hours)

Textbooks:1. Couger,C,CreativityandInnovation,IPP, 1999.2. NinaJacob,CreativityinOrganisations,Wheeler,1998.3. Velasquez,BusinessEthics,ConceptsandCases,Prentice-Hall,5thedition2002.4. KitsonAlan,EthicalOrganisation,Palgrave2001.ReferenceBooks:1. Jonne&Ceserani,Innovation&Creativity,Crest,2001.

2. BridgeS.et al,Understanding Enterprise:Entrepreneurshipand SmallBus

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inessPalgrave,2003.3. Holt,Entrepreneurship:NewVentureCreation,Prentice-Hall,1998.4. DollingerM.J.,Entrepreneurship,Prentice-Hall,1999.* Latesteditionsofallthesuggestedbooksarerecommended

51

SemesterVICOMPANY ACCOUNTS

CourseCode: BCOM-602 L-3,T-2,P-0C-4

Objective:The basic objective of this course is to provide the knowledge of company accounts to the students.


1. AccountingforShares:Meaning&scopeofajointstockcompany,Accountingforsharecapital: Issue, forfeitureand Reissue of forfeited shares, Redemption ofpreference shares including buy-backofequityshares.

(8Hours)

2. FinalAccounts:IssueandRedemptionofDebentures,FinalAccountsofLimitedLiabilityCompanies:PreparationofProfitandLossAccountandBalanceSheetinaccordancewiththeprovisionsoftheexistingCompaniesAct(Excluding ManagerialRemuneration).

(8Hours)

3. Accounting for Amalgamation: Accounting for Amalgamation of Companies with reference to Accounting Standard-14 issued by the Institute of Chartered Accountant of India (excluding inter-company transactions and holdings ), accounting for Internal Reconstruction (excluding scheme of reconstruction).

(8Hours)

4. Cash and Fund flow Statement :Cash Flow Statements & Fund Flow statements :Meaning, Usefulness, Preparation & Limitations of Cash Flow Statements & Fund Flow statements.

(8Hours)

5. Accounting ofHoldingC o m p a n i e s : Accounting ofHoldingCompanies: Preparation of consolidatedbalancesheetwithonesubsidiarycompany. (8Hours)

TextBooks1. MongaJ.R.,FundamentalsofCorporate Accounting,MayoorPaperbacksNewDelhi.2. GuptaR.L,&RadhaswamyM.,CorporateAccounting,S.Chand,NewDelhi.3. ShuklaM.C.,Grewal T.S. &GuptaS.C.,CorporateAccounting,S.ChandandCo.,NewDelhi.4. SehgalAshok&SehgalDeepak,AdvancedAccounting,VolumeII,Taxmen,NewDelhi.

ReferenceBooks1. MaheshwariS.N. &MaheshwariS.K.,CorporateAccounting,VikasPublication,NewDelhi.2. GuptaNirmalKumar,CorporateAccounting,SahityaBhawan,PublishersandDistributors,2005.3. JainS.P.&.NarangK.LAdvancedAccounting,KalyaniPublishers,NewDelhi.4. GuptaR.L.&RadhaswamyM.,AdvancedAccountancy,Vol.-II,S.Chand,NewDelhi.


52

SemesterVISECURITY ANALYSIS & INVESTMENT MANAGEMENT

Course Code :BCOM-603 L-3,T-2,P-0,C-4

Objective:Thebasicobjectiveofthiscourseistoprovidefundamentalknowledgeaboutsecurityanalysis&portfoliomanagement.


1. Meaning,NatureandScopeofInvestment:Approachestoinvestment.StockExchangeandNewIssueMarkets: Theirnature,structure,functioningandlimitations.

(8Hours)

2. Valuation ofSecurities:Bonds,PreferencesharesandEquityShares.(8Hours)

3. RiskandReturn:ConceptofRiskandTypes,Measuresofriskandreturn,Systematicand unsystematic,CompanyandIndustryAnalysis.

(8Hours)

4. PortfolioAnalysisandSelection:ConceptofPortfolio,Portfolioriskandreturn;Betaasameasureofrisk;CAPMandArbitragepricingtheory.

(8Hours)

5. PortfolioManagementPerformanceEvaluationofExistingPortfolio:SharpeandTreynormeasure;Findingalternativesandrevisionofportfolio.

(8Hours)

TextBooks1. ChandraP.,InvestmentAnalysisandPortfolioManagement TataMcGraw-Hill,2008.2. Fischer&Jordan,SecurityAnalysis andPortfolioManagement,Prentice-Hall,1996.

ReferenceBooks1. Ranganatham,InvestmentAnalysisandPortfolioManagement,PearsonEducation.2. PandianP.,SecurityAnalysis andPortfolioManagement,VikasPublications


53

SemesterVI

BASICS OF HUMAN RESOURCE MANAGEMENT



UNIT I (8 Hours)

Human Resources Management (HRM): Meaning, Nature and Scope, Difference between HRM and Personnel Management, HRM functions and objectives, Evolution of HRM environment – external and internal.

Human Resources Development in India: Concept

UNIT II (8 Hours)

Human Resources planning: Definition, purposes, processes and limiting factors; Human Resources Information system (HRIS): HR accounting and audit

Job Analysis – Job Description, Job Specification.

Unit-III (10 Hours)

Recruitment: recruitment policy, recruitment procedures, recruitment methods and evaluation.

Selection: the selection procedure, the design of application form, selection methods, the offer of employment, and evaluation of process.

UNIT IV (10 Hours)

Training and Development: Purpose, Methods and issues of training and management development programmes

Performance Appraisal: Definition, Purpose of appraisal, Procedures and Techniques including 360 degree Performance Appraisal, Job Evaluation.

Internal Mobility and Transfers: Promotions, Demotions and Other Forms of Separations,

UNIT V (10 Hours)

Compensation Management: Concept, Methods of Wage payments and Incentive Plans, Fringe Benefits.

Discipline and Grievance Procedures: Definition, Disciplinary Procedure, Grievance Handling Procedure.

References:

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1. Aswathappa K - Human Resource and Personnel Management (Tata McGraw Hill, 5th

Ed.).

2. Rao VSP – Human Resource Management, Text and Cases (Excel Books, 2nd

Ed.),

3. Ivansevich – Human Resource Management (Tata McGraw Hill, 10th

Ed.)

55

SemesterVICOMPUTER ORIENTED ACCOUNTS


Objective:Thiscourse givesaninsighttovariousaccountingpackages.


1. Tally-Introduction: Objectives, Features at a Glance, Accounting Feature, Financial Management Feature, Inventory Management Feature, Security Features, Accounting Fundamentals,Methods ofAccounting,PrimaryBookofAccounts.

(8Hours)

2. Starting Tally: Creation of Company, Tally Configuration, Account Voucher Creation,VoucherTypeSelection,AlterationofVouchers,Reports,VATcomputation.

(8Hours)

3. Peachtree: Company Creation, User Creation, Default Information, Chart of Accounts,Customers,Vendors,InventoryItems,General JournalEntry,PurchaseOrders.

(8Hours)

4. Purchase/Receive: Inventory, Payments, Quotes, Sales Orders, Sales/Invoicing, Receipts,MemorizedTransactions,Global Options,Reports,Payroll.

(8Hours)

5. Busy:FinancialAccounting,Multi-location,Inventory Management,SalesandPurchaseOrderProcessing,OutstandingReportsandAnalysis,Reports.

(8Hours)

TextBooks1. Cyganski,InformationTechnology:Insideandoutside,Pearson.2. BasandraS.K.,ComputersToday,GalgotiaPublications.

ReferenceBooks1. LeonA.&LeonM.,IntroductiontoComputers,LeonVikasPublishers.2. Leon,FundamentalsofInformationTechnology,VikasPublishers.3. KakkarD.N.,GoyalR.,ComputerApplicationsinManagement,NewAge.


56

PRINCIPLES OF INSURANCE

Course Code: BCOM-606 L-3,T-1,P-0,C-3.5 Max. Marks- 100 Max. Time-3 Hours

Contact Hours: 40

UNIT I (8 Hours)

Concept of Risk, Types of Risk, Risk Appraisal, Transfer and Pooling of Risks, Concept of Insurable Risk.

Insurance-Concept, Nature, Classification-Life & Non-life, Functions, Importance and

evolution of Insurance. Principles of Insurance.

UNIT II (8 Hours)

Life Insurance –Concept; Public & Pvt. Sector companies in India – their products,

schemes& plans; LIC Act 1956-An overview. Documentation in Life insurance contract, Claims settlement in Life

General Insurance – Concept, Types; Public & Pvt. Sector companies in India – their

products, schemes & plans. , Documentation in General insurance contract, Claims settlement in General Insurance.

UNIT III (8 Hours)

Accident and motor insurance: policy and claims settlement procedures.

UNIT IV (8 Hours)

IRDA Act 1999 – Organization, guidelines for life & Nonlife insurance.

UNIT V (8 Hours)

Insurance Intermediaries – role of agents and procedure for becoming an agent; cancellation of license; revocation / suspension / termination of agent appointment; code of conduct; unfair practices.

References:

1. Karampal, B.S.Bodla,and Mahesh Garg, ‘Insurance Management-Principles and

Practice’, Deep & Deep Publication,2006.

57

2. M.N.Mishra, ‘Insurance-Principles and practice,’ S. Chand and co. Ltd., 2003

3. NaliniPraveTripathy, Prabir Pal, ‘Insurance theory and practice’ TMH 2007.

4. Neelam C. Gulati, ‘Principles of Insurance Management’, Excel Books, 2007.

SemesterVI COMPREHENSIVE VIVA VOCE


Objective:Theobjectiveofthispaperistojudgetheunderstandingaswellasapplicationoftheknowledgegainedbythe studentsbytheendofthethirdyearofthecourse.

Guidelines:1. Thecomprehensive vivavoceisscheduledtobeheldattheendofVISemesterinthirdyear

2. Thisisalsotoseethearticulationofwhatis beinglearntbythemandseetheirrelevanceinthepracticalfield.

7. Totalmarksforvivaare100.Theinternalmarkswillbeawardedbyconductingthe presentationofthestudentsintheclassonanytopicofsixthsemestersyllabusinfront ofapanelofatleastthreefacultymemberswhowillbebeappointedbytheDirector/PrincipaloftheCollege.


58

MGT-702: MANAGERIAL ECONOMICS

L T P Total 3 1 0 3.5


Note:The examiner will set the question paper for 100 marks having 3 sections.Section A containing 15 questions for 2 marks; Section B containing 8 questions of 8 marks (Student will attempt any 5); Section C containing 4 questions of 15 marks ( Student will attempt any 2)

Contact Hours: 40

UNIT-I (8 Hours) Introduction to Economics; Nature and Scope of Managerial Economics, Significance in decision-making and fundamental concepts. Objectives of a firm: Wealth, profit and sales maximization

UNIT-II (8 Hours) Demand Analysis; Law of Demand, Exceptions to the law of Demand, Determinants of Demand. Elasticity of Demand- Price, Income, Cross and Advertising Elasticity; Uses of Elasticity of Demand for managerial decision making, measurement of Elasticity of Demand. Consumer equilibrium-utility and indifference curve approach; Price, income and substitution effects; Fundamentals of demand estimation and forecasting.

Unit-III (8 Hours)Production concepts & analysis; Production function, single variable-law of variable proportion, two variable-Law of returns to scale. Cost concept and analysis, short-run and long-run cost curves and its managerial use.

UNIT-IV (8 Hours) Market Equilibrium and Average Revenue Concept. Market Structure: Perfect Competition, features, determination of price under perfect competition. Monopoly: Feature, pricing under monopoly, Price Discrimination. Monopolistic: Features, pricing under monopolistic competition, product differentiation. Oligopoly: Features, kinked demand curve, cartels, price leadership.

UNIT-V (08 Hours) National Income; Concepts and various methods of its measurement, Inflation, types and causes, Business Cycle, Monetary & Fiscal Policy, Balance of Payment, Pricing Strategies; Price determination, full cost pricing, product line pricing, price skimming, penetration pricing.

SUGGESTED READINGS:

1. Damodaran Suma – Managerial Economics (Oxford 2006) 2. Hirschey Mark – Economics for Managers (Thomson, India Edition, 2007) 3. Petersen Craig H. etal. – Managerial Economics (Pearson Education, 2006) 4. Dominick Salvatore - Managerial Economics (Oxford, 2007) 5. Atmanand – Managerial Economics (Excel Books, 2007) 6. Mithani D.M. - Principles of Economics (Himalaya Publishing House, 2005).

59

7. Dwivedi D.N. - Managerial Economics (Vikas Publication, 7th Edition) 8. Koutsyannis A - Modern Microeconomics (Macmillan, 2nd Edition

Extracts of Rules & Regulations

1(i) The payment of the fees at the time of registration does not in any way confirm the registration.

(ii) The amount of fees received along with the application form is not refundable except mentioned.

(iii) The entire amount towards the fees must be paid before the commencement of the academic session.

(iv) In case the full fees is not paid by the due date, the amount paid towards the provisional admission shall stand forfeited and University shall not be held responsible.

(v) Fees is payable in advance for all courses. Any amount paid is not refundable for any reason whatsoever.

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(vi) Fee shall be payable for such period, for which the student is absent/on leave from the institute.

(vii) The name of the student shall be liable to be struck off the rolls due to non-payment of fee on the due date. He/She shall have to pay fresh admission fee for seeking readmission.

(viii) Fee shall be payable for the full session, even if the student leaves the institute prior to the expiry of the Session.

(ix) The Fee for tuition and hostel is paid for full academic year ending 30th June, every year.

(x) Application fee is non adjustable and non refundable.

2. Student is not allowed to change the course.

3. Student will observe strict discipline and decorum at the institute and in case of any indiscipline or misconduct, student will be liable to be expelled from the institute without any notice. No fees will berefundable in such case. At the discretion of the VC such case may be penalized by appropriate fine.

4. The University shall have right to change the time schedule of the course at any time.

5. The University will provide job assistance to the students on successful completion of the course but does not stand guarantee for job.

6. Normally no extension in terms of fees would be allowed within the prescribed time limit; in special circumstances the extension to deposit the fees is allowed subject to approval of the VC of the University in writing, failing to pay even after the extension a fine of 50/- per day will be imposed, till actual date of payment.

7. The student must affix passport size photographs to the Admission Form. The University shall be entitled to use such photographs for publication in any journal, book, brochure, newspaper & other media.

8. The VC shall have the right to review & revise Rules and Regulations of the University from time to time as he thinks fit. The decision of the VC in all matters shall be final.

9. Regular and punctual attendance is insisted upon being important factor towards sessional assessment. No leave or absence is given without application in writing from the guardian. Students who have been absent from class must have a valid reason for their absence briefly noted in regularity record. Reasons of a private nature if any is to be intimated by a letter. Birthdays, excursions, urgent business are not sufficient reasons.

10. Students remaining continuously absent for more than a month without permission is liable to be excluded from the rolls and readmission may be refused.

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11. Those who have been absent must show the Lecturers their regularity record duly countersigned by the VC before entering the classroom.

12. No student is allowed to leave the University premises except on the strength of a letter of request from his/her guardian and sanctioned by the VC.

13. Any damage to University property should be made good by the students concerned.

14. Students are responsible and answerable to the University authorities for their conduct in and out of the University. Students are to address the Lectures and all members of the staff with due respect and politeness. On their way to and from the University, they are expected to behave in a courteous manner.

15. Students must return after the holidays on the opening day and be present on the closing day of each term. In case of sickness, the University authorities must be notified.

16. The student will observe strict discipline and decorum in the University and in case of any indiscipline- or misconduct, the student will be expelled from the University without any notice. No fee will be refunded in such cases.

17. Use of possession of alcohol, or drugs, by any student of the institute is strictly prohibited. Any student; violating this rule, is liable to be summarily expelled from the institute as well as hostel and be subjected for action as per law applicable.

18. Attendance of the student in all the classes during the first week of the start of the semester or on reopening after holidays is compulsory. Any student, not observing this rule is liable to lose his/he admission in the institute.

19. All students must observe discipline in the University and hostels and maintain punctuality and regularity in the classes.

20. University reserves the right to detain student from Exams or take any other action as considered necessary, for non payment of fee dues or Student's attendance are short to the requirement of the university.

21. The parents/guardians of all the students are advised to visit their sons/daughters/wards as well as their local guardians to obtain first hand knowledge about their progress, activities, attendance and company and to ensure that their sons/daughter/wards are utilizing their time and money properly

22. Students are advised to keep the original receipt of fee deposited for final clearance at the end of the course.

23. All courses are conducted in accordance to Rules and Regulations, Syllabus, Curriculum of the University from time to time.

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24. Adjustment of Fees on any ground whatsoever is not allowed.

25. Caution Deposit of any nature will be refunded. Student on completion of the course should get clearance of all dues from the administration. Caution Deposit will be refunded against the production of original receipt only. Students must ensure that all cards (identity Card, Hostel Card, Bus Card etc.) are deposited with the University at the time of getting the final clearance from the University.

26. All Fees should be deposited by separate Demand Drafts for Tuition Fee, Hostel Fees, Examination Fee.