1

Shridhar University

Pilani

School of Business Studies

&

International Trade

BCom (Hons.)

Three year full time Graduate Course

Curriculum

2019-22

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TITLE OF THE PROGRAMME:

The course shall be called Bachelors of Commerce Honours, which is abbreviated as BCom (Hons).

This course is carefully structured and integrated with class room teaching, case discussions, business

games, outbound based experiential learning activities, educational excursion, role plays, simulation

exercises, structured and unstructured group work, and field visits for hands-on industry experience

with internship and project work. It grooms its graduates to become capable of managing modern

enterprises effectively and independently. The course is designed with an efficient blend of academic

excellence and practical skills. It will prepare the students for success at the highest levels in some of

the world's most recognized companies. The programme integrates general management concepts that

familiarize students with the knowledge required to be employed in numerous sectors in national and

international organizations and environments.

OBJECTIVES:

1) To provide the country a steady stream of competent young men and women with necessary

knowledge, skills, values and attitudes to occupy positions of management and administration

in business, industry, public system and the government.

2) To impart the students latest and relevant knowledge from the field of management theory

and practice.

3) To provide opportunities to the students for developing necessary managerial skills.

4) To impart/ develop the right kind of values and attitude to function effectively in managerial/

administrative positions.

5) To nurture students and help them build and enhance their managerial competence.

6) Develop an all-round personality that is well integrated with the very best of the Indian values

and civilizations across the world.

DURATION OF THE COURSE:

The B.Com (Hons) course shall be of three-years duration extended over six semesters. Each

semester will have sixteen weeks of course work and two examination weeks.

ELIGIBLITY FOR ADMISSION:

A candidate for being eligible for admission to the Degree course in Bachelor of Commerce shall

have passed Senior Secondary School certificate i.e.12th class from any stream.

ATTENDANCE REQUIREMENT

• All students must attend every lecture, tutorial & practical Class.

• A student with less than 75% attendance in individual courses shall not be permitted to write

the end semester examination in that course and will be given DT (Detained) letter grade in

the course. Attendance of lectures, tests and tutorials all count towards the calculation of this

attendance percentage.

The aggregate percentage of attendance of the student during the semester will be entered in his / her

grade sheet of that semester

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EVALUATION SCHEME

The student’s performance in each course is continuously evaluated over the semester. 30%

weightage is assigned to in-semester performance and 70% to end-semester examination. The in-

semester performance is evaluated through mid-session exams, assignments, quiz tests etc.

• The overall weightage of a course in the Syllabi and scheme of Teaching &

Examination shall be determined in terms of credits assigned to the course.

• The evaluation of students in a course shall have three components unless specifically

stated otherwise in the Scheme of Teaching & Examination and Syllabi.

• Evaluation through a end semester examination

• Evaluation through a mid semester examination

• Continuous evaluation by the teacher(s) of the course

Evaluation:

A Theory Course Marks

End Semester Exam 70

Mid Semester Exam 20

Teachers Assessments-Assignments, quizzes, presentations etc 10

Total 100

B Practical/Laboratory Courses

End Semester Exam 50

Practical Exam performance(Experiment) 30

Viva 10

File Record 10

Total 50

B Dissertation/Thesis/Projects

Assessment by external Examiner 50

Assessment by internal Examiner 50

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Dissertation/Thesis/Projects

• For dissertation/thesis/Project, the evaluation shall be done and marks awarded by a

Committee comprising of an internal examiner, who will ordinarily be the supervisor, and

one or more external examiners. The internal and external examiners shall award marks

jointly after conducting viva-voce examination out of 100 marks.

• For any other type of examination, not covered by sub-clauses mentioned above, the mode of

conduct of examination shall be as specifically provided in the syllabus/scheme of

examination and in the absence of such a provision shall be decided by the Vice-Chancellor

on the recommendation of the convener of Board of Studies.

Grade Points: The successful candidates will be placed in a 10-point grading system with the

following letter grades as given below will :

S.No. Letter Grade Grade Point

1 O (Outstanding) 10

2 A+(Excellent) 9

3 A(Very Good) 8

4 B+(Good) 7

5 B(Above Average) 6

6 C(Average) 5

7 P (Pass) 4

8 F(Fail) 0

9 Ab (Absent) 0

• A student obtaining Grade F shall be considered failed and will be required to reappear in

the examination.

• For non credit courses ‘Satisfactory’ or “Unsatisfactory’ shall be indicated instead of the

letter grade and this will not be counted for the computation of SGPA/CGPA.

Criteria for Passing Courses, Marks and Divisions

• Obtaining a minimum of P grade in each paper.

• A student may apply, within two weeks from the date of the declaration of the result, for re-

checking of the examination script(s) of a specific course(s) on the payment of prescribed

fees. Re-checking shall mean verifying whether all the questions and their parts have been

duly marked as per the question paper, and the totaling of marks. In the event of a discrepancy

being found, the same shall be rectified through appropriate changes in both the result as well

as marks-sheet of the concerned semester-end examination.

• A student obtaining less than P Grade assigned to a course (paper) and failing in the course of

ODD/EVEN sem shall be allowed to re-appear in the same ODD/EVEN end semester

examination of the course in a subsequent semester(s).

• The marks obtained by such a student out of teacher(s) continuous evaluation component

shall remain unchanged.

• The University reserves the right to amend these regulations from time to time to meet

the changing needs & requirements of the Course.

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SUMMER INDUSTRY TRAINING / PROJECT STUDY

• All the students shall undergo a Summer Industry Training for 45 days at the end of the

fourth semester.

• A Project Report / Summer Training shall be submitted to the Department and A Panel of

examiner will evaluate report.

• The evaluation of the both work will be based on the quality of the report and students’

performance in a viva-voce and presentation.

• A minimum of P grade is required for a pass in the viva - voce.

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COURSE OUTLINE

Course

Code.

Semester- I

Load

Allocation

Credits

L T P

CG1101 Business Mathematics 3 1 0 4

CG1102 Micro Economics 3 1 0 4

CG1103 Fundamentals of Accounting 3 1 0 4

CG1104 Elements of Commerce 3 1 0 4

CG1105 Business Environment 3 1 0 4

Fundamental Courses

FC1 111 Computer 1 2 0 2 3

FS1 122 Communication Skills 1 2 1 0 3

Total Credit – Semester-I 19 6 2 26

Course

Code.

Semester- II

Load

Allocation

Credits

L T P

CG1201 Corporate Account 3 1 0 4

CG1202 Cyber & Commercial Laws 3 1 0 4

CG1203 Macro Economics 3 1 0 4

CG1204 Organisational Behaviour 3 1 0 4

CG1205 Fundamentals of Financial accounting 2 1 0 3

Fundamental Courses

FC1 211 Computer 2 2 0 2 3

FS1 222 Communication Skills 2 2 1 0 3

Total Credit – Semester-II 18 6 6 25

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Course

Code.

Semester- III

Load

Allocation

Credits

L T P

CG1301 Cost Accounting 3 1 0 4

CG1302 Business Law 3 1 0 4

CG1303 Quantitative techniques 3 1 0 4

CG1304 Fundamental of Entrepreneur 3 1 0 4

CG1305 E-Commerce 3 1 0 4

Fundamental Courses

FE1 344 Environmental Science 2 1 0 3

FS1 322 Communication Skills 3 2 1 0 3

Total Credit – Semester-III 19 7 0 26

Course

Code.

Semester- IV

Load

Allocation

Credit

s

L T P

CG1401 Human Resource Management 3 1 0 4

CG1402 Financial Management 3 1 0 4

CG1403 Business Statistics 3 1 0 4

CG1404 International Trade & Finance 3 1 0 4

CG1405 Production & Operation Management 3 1 0 4

Fundamental Courses

FS1 422 Value Education 2 1 0 3

FG1 433 General Knowledge1 2 1 0 3

Total Credit – Semester-IV 19 7 0 26

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Course

Code.

Semester- V

Load

Allocation

Credits

L T P

CG1501 Project Planning & Management 3 1 0 4

CG1502 Income Tax 3 1 0 4

CG1503 Internship 0 0 4 4

Fundamental Courses

FP1 555 Personality Development1 2 1 0 3

FG1 533 General Knowledge2 2 1 0 3

Elective Group(A/B/C/D)

Paper -1 3 1 0 4

Paper -2 3 1 0 4

Total Credit – Semester-V 16 6 4 24

Course

Code.

Semester- VI

Load

Allocation

Credits

L T P

CG1601 Auditing 3 1 0 4

CG1602 Financial Market Operation 3 1 0 4

CG1603 Advertising Management 3 1 0 4

Fundamental Courses

FP1 655 Personality Development2 2 1 0 3

FG1 633 General Knowledge 3 2 1 0 3

Elective Group(A/B/C/D)

Paper -3 3 1 0 4

Paper -4 3 1 0 4

Total Credit – Semester-VI 19 7 0 26

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Important Note:-

• Minimum 5 students are mandatory for offering any particular group of courses.

Group A:- (Accounting & Finance)

• GST (CF1601)

• Indirect Taxes (CF1602)

• Taxation & Tax Planning (CF1603)

• Investment & Portfolio Management (CF1604)

Group B:- ( Banking& Insurance )

• Fundamental of Credit (CB1601)

• Insurance Management (CB1602)

• Economic Environment (CB1603)

• Commercial Banking (CB1604)

Group C :- ( Marketing)

• Consumer Behaviour (CM1601)

• Marketing of Services (CM1602)

• Sales &Distribution Management (CM1603)

• Retail Management (CM1604)

Group D :- ( Human Resource)

• Human Resource Planning (CH1601)

• Industrial Relations & Legislation (CH1602)

• Labour Laws (CH1603)

• Training & Development (CH1604)

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CG1101

BUSINESS MATHEMATICS

L T P C

3 1 0 4

Course Content:

UNIT : I

Basic Arithmetic- Ratio and Proportion, Percentage, Time, Work and Distance.

UNIT:II

Theory of Sets- Meaning, elements, types, presentation and equality of sets, union, intersection,

compliment and difference of sets; Venn diagrams; Cartesian product of two sets; applicants of set

theory.

UNIT:III

Arithmetic Progression, Geometric Progression ,Permutations, combinations and binomial theorem (positive index)

UNIT:IV

Matrices- Types, properties, addition, multiplication, transpose and inverse of matrix; properties of

determinants, solution of simultaneous Linear Equations;; business applications of matrices,.

UNIT: V

Introduction to differentiation and integration.

Reference Books:

1. Sancheti, D.C., A.M. Malhotra & V.K. Kapoor, Business Mathematics, Sultan Chand

& Sons, New Delhi.

2. Zameerudin, Qazi, V.K. Khanna & S.K. Bhambri, Business Mathematics, Bikas

Publishing House, Pvt. Ltd., New Delhi.

3. Reddy, R.Jaya Prakash, Y. Mallikarjuna Reddy, A Text Book Of Business

Mathematics, Ashish Publishing House, New Delhi.

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CG1102

MICRO ECONOMICS

L T P C

3 1 0 4

Course Content:

UNIT-I

Introduction: The nature and scope of Economics, Definitions, Basic Concepts, the economic

problem. Scarcity and choice, Goods, Utility, Value, Value & Price, Wealth, Stocks and Flows,

Working of price mechanism

UNIT-II

Elasticity of Demand: Concept and measurement of Elasticity of Demand, Price, Income and cross

elasticity of Demand, Determinants of Elasticity of Demand, Importance of Elasticity of Demand.

UNIT-III

Production Function: Law of variable proportions, Iso-quants, Economic regions and optimum

factor combination. Expansion path, Returns to scale, Internal and External economies and

diseconomies, Ridge lines.

UNIT-IV

Theory of Costs: Short-run and Long-run cost curves – traditional and modern approaches, Types of

costs – Accounting and economic costs, Production cost, Real cost, OpportUNITy cost.

UNIT-V

Theory of Revenue: Average Revenue, Marginal Revenue and their relationship with Elasticity of

Demand, Importance of Revenue Curves, Relation between Average Revenue and Marginal Revenue

Curves.

Reference Books:

1. Pyndyck, R.S. and D.L. Rubinfeld. Microeconomics. Pearson Education (Singapore)

Pvt. Ltd., Delhi.

2. Bilas, Richard A. Microeconomic Theory: A Graphical Analysis. McGraw-Hill Book

Co. Kogakusha Co. Ltd.

3. Browning Edgar K., and JacqueLine M. Browning. Microeconomic Theory and

Applications. Kalyani Publishers, New Delhi.

4. Green, H.A.J. Consumer Theory. The Macmillan Company of India Ltd., New Delhi.

5. Gould, John P., and Edward P. Lazear. Microeconomic Theory. All India Traveller

Bookseller, New Delhi.

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CG1103

FUNDAMENTAL OF ACCOUNTING

L T P C

3 1 0 4

Course Content:

UNIT-I

Meaning and Scope of Accounting: Need, development and definition of Accounting, Bookkeeping

and Accounting, Persons interested in Accounting, Disclosures, Branches of Accounting, Objective of

accounting.

UNIT-II

Accounting Principles: Accounting Principles, Accounting Standards in India. Accounting

Transaction: Accounting cycle, journal, Rules of debit and credit, Compound journal entry, Opening

entry, Relationship between Journal and Ledger, Rules regarding Posting, Trial Balance, Sub-division

of Journal.

UNIT-III

Capital and Revenue: Classification of Income, Classification of Expenditure, Classification of

Receipts, Accounting concept of Income, Accounting concepts and Income measurement, Expired

cost and Income measurement.

UNIT-IV

Final Accounts: Types of accounting errors and their rectification, Manufacturing Account, Trading

Account, Profit and Loss Account, Balance sheet with Adjustment entries.

UNIT-V

Depreciation, Provisions and Reserves: Concept, Causes of Depreciation, Depreciation Accounting,

Methods of recording Depreciation, Methods of providing Depreciation, Depreciation of different

assets, Depreciation of Replacement Cost, Depreciation Policy as per Accounting Standard 4,

Provisions and Reserves.

Reference Books:

1. Anthony R N and Reece J S, Accounting Principles, 6th ed.,Home wood, Illiois,

Richard D. Irwin, 1995

2. Bhattacharya S K and Dearden J, Accounting for Management, Text and cases,

New Delhi, Vikas, 1996

3. Heitger L E and Matulich, Werge, Financial Accounting, New York, Mc-Graw

Hill.

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CG1104

Elements of Commerce

L T P C

3 1 0 4

Objectives-To enable the students to define various forms of Business Organisations, basics

of Banking Operations, financial services & import -export related documents, process of

forming a company.

UNIT- I

Commerce education,Meaning,Definition &Importance

Meaning of business, commerce and trade.

UNIT-II

Nature & Scope of Commerce & Accountancy

Corelation of Commerce & Accountancy with other subjects

UNIT-III

Recent Developments in Commerce

Organisation of Business Office, Commercial correspondence

.

UNIT-IV

Commerce and its associated subjects

Retail Trade,Large scale retail organisation ,International Trade,Banks, Insurance, etc.

References:

1. E Commerce Articles

2. Websites and publications of IGNOU & DU.

3. Learning through visit to financial institutions

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CG1105

BUSINESS ENVIRONMENT

L T P C

3 1 0 4

Course Content:

UNIT I

Nature, Components and determinants of business environment; basic nature of Indian economic

system; growth of public and private corporate sector, social responsibility of business; economic

reforms since 1991- an overview.

UNIT II

Review of industrial policy developments and pattern of industrial growth since 1991; industrial

licensing policy; public sector reforms; privatization and liberalization trends; growth and problems of

SMEs; industrial sickness.

UNIT III

Development banking : an overview and current developments; regulation of stock exchanges and the

role of SEBI; banking sector reforms; challenges facing public sector banks; growth and changing

structure of non-bank financial institutions.

UNIT IV

Trends and pattern of India’s foreign trade and balance of payments; latest foreign trade policy; India’s overseas investments; policy towards foreign direct investment; globalization trends in Indian economy; role of MNCs; impact of multilateral institutions (IMF, World Bank and WTO) ,on Indian business environment.

Reference Books:

1. F. Cherunilum, Business Environment, Himalaya Publishing House, New Delhi.

2. Biswanath Ghosh, Economic Environment & Business, Vikas Publishing House, New Delhi.

3. N.K. Sengupta, Government and Business, Vikas Publishing House, New Delhi.

4. K. Ashwathappa, Business Environment for Strategic Management, Himalaya Publishing

House, New Delhi.

5. Govt. of India, Economic Survey (latest year)

6. Bedi, Suresh, Business Environment, Excel Books, New Delhi.

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FC1 111

Fundamentals of Computers -I

L T P C

2 0 2 3

Course Code:

Objectives:-

• To acquaint the students with fundamental aspects of computer technology.

• To become professional users of Ms- Office tools.

• To create awareness, interest & knowledge to further explore the growing potential of IT in

business.

Course Content:

UNIT I Information Concepts and Processing: Definition, Need, Quality and Value of

Information, Data Processing Concept. Elements of a Computer System: Definitions,

Characteristics of Computers, Classification of Computers, Limitations.

UNIT II Hardware Features and Uses: Components of a Computer, Generations of Computer,

Primary & Secondary Storage Concepts, Data Entry Devices, Data Output Devices.

Software Concepts: System Software, Application Software, Language Classification,

Compliers and Interpreters. Operating Systems: Basics of MS- DOS, Internal

Commands, External Commands, Introduction to Windows, GUI/ Features, What are

Window & Window 95 & above, Part of a typical Window and their functions.

UNIT III Networks – Theory: Network Topology- Bus, Star, Ring, Types of Network- LAN,

MAN, WAN, Network Configuration Hardware- Server, Nodes, Channel, Fibre optic,

Twisted, Co-axial, Hubs, Network Interface Card. Arc net, Ethernet, Network

Software- Novel, Windows NT.

Reference Books:

1. Atul Kahate, “Information Technology”, Tata Mc Graw Hill Publication, 3rd Edition, 2007.

2. V. Raja Raman, “Fundamental of Computers”, PHI Learning, 5th Edition, 2006.

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FS1 122

COMMUNICATION SKILLS – I

L T P C

2 1 0 3

Course Code:

Objectives:-

• To build student vocabulary strong

• To improve their communication in English

UNIT I Stepping Stones (Vocabulary Building)

Vocabulary development, Use of different words in different contexts, Technical

Vocabulary, Scientific Vocabulary and Terms in daily use. Foreign words in use,

Abbreviations. Introduction of Synonyms through the use of dictionary, vocabulary

related to description. Phrasal verbs and its usage in sentence. Affixation- Prefix and

Suffix. Conversion of one word to other- Noun to Verb, Verb to Noun, Adjective to

Noun, Verb to Adverb, Adjective to Adverb, Common Noun to Abstract Noun.

Synonyms, Antonyms. Words often confused.

UNIT II Constructing Sentences

Parts of Speech- Noun, its types, Pronouns, Adjectives, Verbs, Adverbs, prepositions,

Conjunctions, Interjection. Sentence Patterns- SVOCA, Subject, Verb, Object,

Complement, Adverbial/ Adjunct. Construction of Sentences and their types- Types of

Sentences based on sense: Assertive or Declarative Sentences, Negative Sentences,

Interrogative Sentences, Imperative Sentences, Exclamatory Sentences. Types of

Sentences based on structure: Simple, Compound and Complex. Subject – Verb

Agreement: Concord. Modals- Notions and Perceptions. Conveying Messages- Direct

and Indirect Speech (Narration). Passivization (Active- Passive Voice)

Activities: Role Plays, Dialogue Speaking, Skit, Pictures Description.

UNIT III Speak Well (Speech Mechanism)

Phonetics

Organs of Speech- The Respiratory System, The Phonatory System, The Articulatory

System. Vowel Sounds- Pure Vowel Sounds (Monophthongs), Diphthongs, Consonant

sounds and Symbols. Phonetic Transcription of some Common English Words.

Activities: Self- Introduction, Practicing through video and audio clippings, Reading

and comprehending through various channels like newspaper and magazines.

Reference Books:

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1. Communication Skills for Engineers and Scientists, Sangeeta Sharma and Binod Mishra,

PHI Learning Pvt. Ltd. (New Delhi)

2. English Grammar and Composition, Gurudas Mukherjee, Ane Books Pvt. Ltd.(New Delhi)

3. Current English Grammar and Usage with Composition, R.P. Sinha, Oxford University

Press (New Delhi)

4. Effective Technical Communication, M Ashraf Rizvi, Tata McGraw Hill (New Delhi)

5. . Business Communication, Meenakshi Raman & Prakash Singh, Oxford University Press

(New Delhi)

6. Professional Communication, Aruna Koneru, Tata McGraw Hills, New Delhi

7. A Practical Course for Developing Writing Skills in English, J.K. Gangal, PHI Learning

Pvt. Ltd., New Delhi.

8. “Communicative English for Engineers and Professionals”, by Nitin Bhatnagar & Mamta

Bhatnagar, Pearson (New Delhi).

9. “The Ace of Soft Skills”, by Gopalswamy Ramesh & Mahadevan Ramesh, Pearson (New

Delhi)

10. Communication Skills for Engineers and Scientists, Sangeeta Sharma & Binod Mishra, PHI

Learning Pvt. Ltd.

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SEMESTER – II

CG1201 CORPORATE ACCOUNTING

L T P C

3 1 0 4

Course Content :

UNIT -I

Share capital, Meaning and types of share capital, issue of shares, Forfeiture and reissue of share,

buyback, Rights issue, sweat equity, bonus shares , Stock Split, Underwriting of shares

UNIT -II

Debentures: meaning, types, methods of redemption of debentures, Creation of debenture Redemption

reserve, appointment of trustee

UNIT -III

Liquidation of company : Meaning, methods of liquidation, Statutory liquidation, legal aspects of

liquidation

UNIT -IV

Final accounts of companies, Accounts of Banking companies, Ratio Analysis

Reference Books:

• PC Tulsian, Tata Mcgraw hills Publishing company

• Naseem Ahmed, Published by Atlantic Publishers

• Gupta R.L. and Radha Swami M., Financial Accounting, Sultan Chand and Sons., New

Delhi.

• .Monga J.R., Ahuja Girish and Sehgal Ashok: Financial Accounting, Mayur Paper Back,

Noida.

• Shukla M.C., Grewal T.S. and Gupta S.C.; Advanced Accounts, S. Chand and Company,

New Delhi.

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CG1202 General and Commercial Laws

L T P C

3 1 0 4

Objectives-To enable the students to describe provisions of IT Act ,RTI Act, LLP Act

Society Registration Act & Indian Trust Act. It will also enable them to explain provisions of

Payment of wages Act, Gratuity Act, PF & Bonus Acts etc.

UNIT- I

CYBER CRIME

1.2 Cyber Crime 1.3 Distinction between Cyber Crimes and Conventional Crimes 1.4

Categories of Cyber Crimes 1.5 Different Kinds of Cyber Crimes 1.6 Causes for growing

Cyber Crimes 17 1.7 Categories of Cyber Criminals 1 1.8 Techniques to commit cyber

crimes (Mode and Manner of Committing Cyber Crimes) 1.9 Effects of Cyber Crimes 1.10

Cyber forensic

2.1 Introduction 2.2 Communication Device [Sec. 2(ha)] 2.3 Computer Network 2.4

Electronic Record 2.5 Time and Place of Dispatch and Receipt of Electronic Record (Sec.

132) 2.6 Penalty for damage to Computer (Phishing) or Computer System (Sec. 43) 2.7

Tampering with Computer Source Documents (Sec. 652)2.8 Punishment for Sending

Offensive messages (Cyber Defamation) (Sec. 66A ) 2.9 Punishment for Identity Theft (Sec.

66C)2.10 Punishment for cheating by Personating by using Computer Resource (Sec.

66D)2.11 Punishment for publishing or transmitting obscene material in Electronic Form

(Sec. 67)2.12 Punishment for publishing or transmitting of material containing Sexually

Explicit Act, etc. in Electronic Form (Sec. 67A)2.13 Punishment for Disclosure of

Information in Breach of Lawful Contract (Section 72A)

UNIT-II ACTS

PAYMENT OF WAGES ACT, 1936

EMPLOYEES’ COMPENSATION ACT, 1923

UNIT-III

PAYMENT OF BONUS ACT, 1965

PAYMENT OF GRATUITY ACT, 1972

UNIT-IV

EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952

EMPLOYEES’ STATE INSURANCE ACT, 1948

References:

1. E Commerce Articles Websites and publications of IGNOU & DU

2. Financial Accounting books by Bhushan Kr. Goyal & H.N Tiwari

3. Industrial Laws by Sushma Arora 4. Learning through visit to financial institutions

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CG1203

MACRO ECONIMICS

L T P C

3 1 0 4

Course Content :

UNIT-I

Macroeconomics: introduction, Importance, Scope of Microeconomics, Diff b/w micro and macro

economics. National Income : Concepts and definitions, Gross National Product (GNP), Gross

Domestic Product (GDP), Net National Product and Net Domestic Product, Personal Income,

Disposable Income and Per Capita Income, Measurement of National Income, Factors that determine

size of National Income

UNIT-II

Theory of Income and employment: Classical theory of output and employment, Says law of

markets. Keynsian theory of income determination. Consumption Function: Meaning, determinants

and importance, Concept of APC & MPC, Keynes Psychological law of consumption

UNIT-III

Theory of Investment: Types of investment, determinants of investment, marginal efficiency of

capital, Measure to raise investment, Business Expectations.

UNIT-IV

Inflation: Meaning, types, and theories. Stabilization policies: Monetary and fiscal policies. Monetary

and Fiscal Policies for stabilisation.

Reference Books:

1. Gupta, G.S., Macroeconomics- Theory and Aplicatoins, Tata McGraw Hill, New

Delhi.

2. Edward Shapiro, Macroeconomic Analysis, Galgotia, New Delhi.

3. Gupta S.B., Monetary Economics: Theory, Policy and Institutions, S. Chand, New

Delhi.

4. Vaish, M.C., Maceconomic Theory, Vikas Publications, New Delhi.

5. D’souza, Errol, Macroeconomics, Pearson Education, New Delhi.

21

CG1204

ORGANIZATION BEHAVIOUR

L T P C

3 1 0 4

Course Content :

UNIT I

Introduction: Concept and nature of Organizational behaviour; contributing disciplines to the field of

O.B.; O.B. Models; Need to understand human behaviour; Challenges and Opportunities.

UNIT II

Individual Behaviour: self concept- Ability; Learning – theories and reinforcement schedules;

Values and Attitudes; Personality – determinants and traits; Emotions; Perception, Motivation.

UNIT III

Communication; Meaning, importance, process, types, effective and efficient communication,

Barriers in communication, Johari Window;

UNIT IV

Group Behaviour & Team Development: Concept of Group and Group Dynamics; Types of

Groups; Formal and Informal Groups; Group Decision Making; Inter Group Behaviour; Concept of

Team Vs. Group; Types of teams; Building and managing effective teams

UNIT V

Organizational Change & stress Management: Forces for change, planned change, Factors for

change, Resistance to change, Overcoming Resistance to change, Lewin’s three step model of change,

stress management – Concept, Understanding stress and its consequences, Potential sources of stress,

Managing stress

Reference Books:

1. Prasad, L.M.; Organizational Behaviour, Sultan Chand & Sons, 2003.

2. Stephen P., Robbins; Organizational Behaviour; “Prentice Hall of India Pvt. Ltd.”,

New Delhi, 2003.

3. Luthans, Fred; Organizational Behaviour, Tata McGraw Hill, New Delhi, 2003.

4. Moshal,B.S.; Organization & Management, Galgotia Publishing Co., 2003.

5. Khanka, S.S.; Organizational Behaviour, Sultan Chand and Sons, New Delhi.

6. Joseph, Weiss; Organization Behaviour and Change, Vikas Publishing house,

2004.

22

CG1205

Fundamentals of Financial accounting

L T P C

2 1 0 3

Objectives- To enable the students to learn preparation of Final Accounts of Partnership

Firms, for consignment, joint ventures, fire claim and hire/purchase.

UNIT- I

Accounting Process

1.1Objectives 1.2Meaning of Accounting Process 1.3Details Contained in Subsidiary Books

1.4 Illustration 1 : Purchase Book 1.5 Illustration 2 : Sales Book 1.6 Illustration 3 : Purchase

Return Book 1.7 Illustration 4 : Sales Return Book 1.8 Illustration 5 : Cash Book 1.9

Illustration 6 : Cash Book ( Cash & Discount Columns) 1.10 Illustration 7: Triple Column

cash book 1.11 Illustration 8 : Petty Cash book 1.12 Trial Balance

Final Accounts for Not For Profit Organisations

2.1 Objectives 2.2 Meaning of Final accounts of non for profit organisation 2.3Receipt and

Payment Account 2.4Difference between the Receipts and Payments Account and Income

and Expenditure Account. 2.5Steps to Prepare Income and Expenditure Account from

Receipts and Payments Account

UNIT-II

Consignment

1.1Objectives 1.2 Meaning and Definition of consignment 1.3Difference between a sale and

consignment 1.4Commission or consignees remuneration 1.5Performa Invoice 1.6Advance

against consignment 1.7Account Sales 1.8Accounting Treatment 1.9Unsold Stock of

Consignment goods 1.10 Entries in the books of consignee 1.11 Det Credere Commission

Joint Ventures

________________________________________________________________________

2.1Objectives 2.2 Meaning and Definition of Joint venture 2.3Nature of Joint Venture

2.4Advantages of a Joint Venture 2.5Difference between Consignment and Joint Venture

2.6Record of Transaction 2.7No separate set of books is maintained 2.8Separate Books for

Joint Venture 2.9Construction of Building, Bridges, Roads etc 2.10 Development of Land

State 2.11 Under Writing of Shares 2.12 Conversion of Consignment into Joint Venture

23

UNIT-III

Hire Purchase System

1.1Objectives 1.2 Definition and meaning of Hire Purchase System 1.3 Interest 1.4Entries In

Books : Actual Cash Price Paid Method 1.5Disclosure in Balance Sheet under Actual Cash

Price Paid Method 1.6Hire Purchase 1.7 Hire Purchase in the Books of Purchaser 1.8

Depreciation has to be charged according to the cash price of the asset 1.9 Default and

Repossession 1.10 Complete Repossession 1.11 Partial Repossession

Inland: Bank Accounts

1.1 Objectives 1.2 Meaning and Definition of Inland Branch Accounts 1.3 Types of Branch

1.4Stock and Debtors system

UNIT-IV

Dissolution of a Partnership

1.1 Objectives 1.2 Meaning and Definition of Accounting 1.3 Dissolution by agreement

1.4Compulsory Dissolution 1.5Contingent Dissolution 1.6Dissolution by Notice

1.7Dissolution by Court 1.8Dissolution Accounts 1.9Undisclosed or unrecorded assets and

Liabilities 1.10 Payment of liabilities through surrender of assets 1.11 Insolvency of a Partner

Garner Vs Murray Decision 1.12 Insolvency of all the partners

References:

1. E Commerce Articles

2. Websites and publications of IGNOU & DU.

3. Learning through visit to financial institutions

24

FC1211

Fundamentals of Computers –II

L T P C

2 0 2 3

Objectives:-

• To become professional users of Ms- Office tools.

• To create awareness, interest & knowledge to further explore the growing potential of IT in

business.

Course Content :

UNIT I Presentation Techniques

Power Point Presentation. Data Presentation. Graphics and curves presentation. Multi

Media Presentation. Creation of flash videos

UNIT II Documentation and Publication Techniques

Introduction to Word Processor(s). Excel Sheet Preparations. Graphics in the Excel.

LaTeX files Preparation. Working on Adobe Premier Pro/ Maya / Coral Draw

UNIT III Graphing Techniques

Data Curve plotting: Using Excel, Origin and Gnu Plot. Functional Plotting: Using Gnu

Plot, Origin. Introduction to Mathematica / MatLab explorations. Functional Plots

using Mathematica / MatLab. Animation graphics using Mathematica / MatLab

Reference Books:

1. MATLAB (An Introduction with Application): Amos Gilat, Wiley India.

2. Getting Started with MATLAB: Rudra Pratap, Oxford University Press.

3. A Concise Introduction to MATLAB: William J. Palm III, Tata McGraw Hill

Education Private Limited.

25

FS1 222

COMMUNICATION SKILLS – II

L T P C

2 1 0 3

Course Content :

Objectives:-

• To make students familiar with the professional aspect of life

• To make students expert in writing job applications, cover letters etc.

UNIT I Composition

Business Letter Writing- Structure, Format, Parts of Letter, Various Styles of Letter

Writing, Floating Enquiry, Quotations, Quarry for Product specification, Price and

other details, Placing the orders and their Execution, Handling Complaints, Sales

Letters, Job Applications and their Cover Letters, Letters to Editors. Technical Proposal

Writing.

UNIT II Vocabulary related to Processes and Projects

Phrasal Verbs

UNIT III Drama

Indian Drama- Kanyadaan by Vijay Tendulkar.

Reference Books:

1. Communication Skills for Engineers and Scientists, Sangeeta Sharma and Binod Mishra,

PHI Learning Pvt. Ltd. (New Delhi)

2. English Grammar and Composition, Gurudas Mukherjee, Ane Books Pvt. Ltd.(New Delhi)

3. Current English Grammar and Usage with Composition, R.P. Sinha, Oxford University

Press (New Delhi)

4. Effective Technical Communication, M Ashraf Rizvi, Tata McGraw Hill (New Delhi)

5. . Business Communication, Meenakshi Raman & Prakash Singh, Oxford University Press

(New Delhi)

6. Professional Communication, Aruna Koneru, Tata McGraw Hills, New Delhi

7. A Practical Course for Developing Writing Skills in English, J.K. Gangal, PHI Learning

Pvt. Ltd., New Delhi.

8. “Communicative English for Engineers and Professionals”, by Nitin Bhatnagar & Mamta

Bhatnagar, Pearson (New Delhi).

9. “The Ace of Soft Skills”, by Gopalswamy Ramesh & Mahadevan Ramesh, Pearson (New

Delhi)

10. Communication Skills for Engineers and Scientists, Sangeeta Sharma & Binod Mishra, PHI

Learning Pvt. Ltd.

11. Kanyadaan ,Vijay Tendulkar. Oxford University Press.

26

SEMESTER-III

CG1301 COST ACCOUNTING

L T P C

3 1 0 4

Course Content :

UNIT 1

Introduction: Meaning, objectives and advantages of cost accounting, Difference between cost

accounting and financial accounting. Cost concepts and classifications, Elements of cost. Installation

of a costing system. Role of a cost accountant in an organization.

UNIT II

Materials: Material/inventory control- concept and techniques, Accounting and control of purchases,

storage and issue of materials. Methods of pricing of materials issues , Treatment of Material Losses.

UNIT III

Labour: Accounting and Control of labour cost, time keeping and time booking, concept and

treatment of idle time, over time, labour turnover and fringe benefits.

UNIT IV

Overhead: Classification, allocation, apportionment and absorption of overhead. Under- and over-

absorption.

UNIT V

Methods of Costing: Unit costing, Job costing. Contract Costing. Process costing (process losses,

valuation of work in progress, joint and by-products) Service costing (only transport).

Reference Books:

1. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.

2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice

Hall of India, New Delhi.

3. Mittal, D.K. and Luv Mittal. Cost Accounting. Galgotia Publishing Co., New Delhi.

4. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,

New Delhi.

5. Shukla, M.C., T.S. Grewal and M.P. Gupta. Cost Accounting: Text and Problems. S.

Chand & Co. Ltd., New Delhi.

6. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri

Mahabir Book Depot, New Delhi.

27

CG1302

BUSINESS LAW

L T P C

3 1 0 4

Course Content :

UNIT I

Law of contract : meaning and essential of a valid contract; offer and acceptance; capacity to contract;

consent and free consent; consideration; void agreements; quasi contract; different mode of discharge

of contract; remedies for breach of contract.

UNIT II

Purpose and meaning of the contract of the guarantee; kinds of guarantees; rights and obligations of

creditors; rights, liabilities and discharge of surety; contract of indemnity; Definition of bailment and

its kinds; duties and rights of a bailer and a bailee; rights and duties of a pledgor and pledgee.

UNIT III

Contract of agency; definition of agent and agency; creation of agency; duties and rights of agent and

principal; principal’s duties towards agents and third parties; termination of agency; power of

attorney.

Law of sale of goods- definition and essential of a contract of sale, conditions and warrantees, passing

of property in goods; performance of contract; rights of unpaid sailor, remedies for breach of contract.

UNIT IV

Negotiable instrument act- Meaning and essential elements of a negotiable instruments; types of

negotiable instrument; holder and holder in due course; negotiable of negotiable instruments;

dishonour of negotiable instruments.

Reference Books:

1. Kapoor, N.D., Business Law, Sultan Chand & Sons

2. Gulshan, S.S., Mercantile Law, Excel Books

3. Kuchhal, M.C., Mercantile Law, Vikas Publishing Pvt. Ltd.

4. Chadha, P.R., Business Law, Galgotia Publishing

5. Aggarwal, S.K., Business Law, Galgotia Publishing Company

6. Maheshwari S.N. & Maheshwari, Business Regulatory Framework, Himalaya

Publishing

28

CG1303 QUANTITATIVE TECHNIQUES

L T P C

3 1 0 4

Course Content :

UNIT-I

Quantitative Techniques - An Introduction, Classifications of quantitative techniques; applications of

quantitative techniques tobusiness and industry; limitations of quantitative techniques.

Linear programming- Graphical and simplex method, sensitivity analysis; assignment and

transportation problems

UNIT-II

Decision theory; game theory; replacement analysis; elementary queuing theory; simulation.

UNIT-III

Networking techniques- PERT & CPM, crashing; Simulation and Markov Analysis.

Reference Books:

1. Levin, R.I.and Rubin, D.S: (2000). Statistics for Management, Prentice Hall of India,

New Delhi.

2. Kapoor, V.K. (1999). Operations Research. Sultan Chand and Sons, New Delhi.

3. Sharma, J.K. (2001). Fundamentals of Operations Research. Macmillan India Ltd.,

New Delhi.

29

CG1304 FUNDAMENTAL OF

ENTERPRENEURSHIP

L T P C

3 1 0 4

Course Content :

UNIT-1:

Introduction: The entrepreneur; Definition; Role of socio-economic environment; Characteristics of

entrepreneur; Leadership; Risk taking; Decision-making and business planning.

UNIT-II:

Various Types of Entrepreneurship: Women Entrepreneurship, Rural Entrepreneurship, Tourism

Entrepreneurship, Agri-entrepreneurship, Social Entrepreneurship, Family Business.

UNIT-III:

Entrepreneurial Development Program (EDP): EDP, their role, relevance and achievements; Role

of Government in organizing EDP’s; Critical evaluation.

UNIT-IV:

Role of Entrepreneur: Role of an entrepreneur in economic growth as an innovator; generation of

employment opportunities, complementing and supplementing economic growth, bringing about

social stability and balanced regional development of industries; Role in export promotion and import

substitution, Forex earning, and augmenting and meeting local demand.

Unit-V :

Entrepreneurial Support: Role of Government, Promotional Agencies and Institutions in

Entrepreneurship Development, Incentives and Various Financial Schemes available for

Entrepreneurs.

Reference Books:

1. Entrepreneurship, Successfully launching New Ventures, Author: Bruce

R.Barringer & R/Duane Ireland, Pearson Publication

2. Tandon B.C. Environment and Entrepreneur; Chug Publication, Allahabad

3. Siner A David; Entrepreneurial Megabucks, John Wiley and Sons, New York

4. Srivastava S.B.A Practical Guide to Industrial Entrepreneurs; Sultan Chand and Sons,

New Delhi.

5. Prasanna Chandra; Project Preparation, Appraisal, Implementation, Tata Mc Graw

Hill, New Delhi.

30

CG1305

E-COMMERCE

L T P C

3 1 0 4

Course Content :

UNIT-I

Introduction to E-Commerce- Definition, Forces fuelling E-Commerce, Industry framework, types,

Internet service providers, Internet access provider, Internet Vs online services, www concepts,

Technology & Application.

UNIT-II

Electronic Payment systems: Electronic payment technology, Digital Cash, Electronic check, On-

line credit cards.

UNIT-III

Electronic Commerce & Banking: Changing dynamics in Banking Industry, Home Banking

Implementation approaches, Open Vs closed models, Management issues in online Banking,

Electronic Commerce retailing.

UNIT-IV

Intranet and Supply Chain Management: Managing retail supply chains, Supply chain application

software, Intranet and Customer asset Management, Customer asset Management basics.

UNIT-V

Intranet and corporate Finance: Financial systems, Financial Intranets, Software modules in

Financial Information Systems , Transaction Accounting.

Reference Books:

1. Cady, G.H and Part McGreger “ The Internet”, BPB Pub., Delhi

2. Carpenter, Phil “e-Brands”, HBS Press, Boston , 2000.

3. Keen, Peter and Mark Mc Donald “ The e-Process Edge”, TMH, Delhi

4. Mann, Catherine, L. “ Global Electronic Commerce”, Institute of International

Economics, Washington D C.

5. Oberoi Sundeep” e-Security and You” TMH, Delhi.

6. Rich, Jasson R, “Starting and e-Commerce Business”, IDG Book, Delhi

31

FE1 344

Environmental Science

L T P C

2 1 0 3

Course Content :

UNIT I The multidisciplinary nature of environmental studies definition, scope and importance,

Need for public awareness

Natural Resources :

Renewable and non- renewable resources

Natural resources and associated problems

a) Forest resources: Use and over- exploitation, deforestation, Timber extraction mining,

dams and their effects on forests and tribal people.

b) Water resources: Use and over - utilization of surface and groundwater, floods,

drought, conflicts over water, dams- benefits and problems.

c) Mineral resources: Use and exploitation, environmental effects of extracting and

using minerals resources

d) Food resources: World food problems, changes causes by agriculture and over

grazing, effects of modern agriculture, fertilizer- pesticide problems, water logging,

salinity, case studies.

e) Energy resources: Growing energy needs, renewal and non- renewable energy

sources, use of alternative energy sources. Case Studies.

f) Land resources: lands as a resource, land degradation man induce landslides, Soil

erosion and desertification.

Human Population and the Environment

- Population Growth , variation among nations

- Population explosion, - Family Welfare Programme

- Environment an Human Health

- Human Rights

- Value Education

- HIV / AIDS

- Women and Child Welfare

- Role of Information Technology in Environment and human health

- Case studies

UNIT II Biodiversity and its conservation

- Introduction- definition : Genetic, species and ecosystem diversity

- Bio-geographical classification of India

- Value of biodiversity: consumptive use, productive use, social, ethical, aesthetic

and option values.

- Biodiversity at global , National and local levels

- India as a mega- diversity nation

- Hot- spots of biodiversity

Threats to biodiversity : habitat loss, poaching of wildlife, man- wildlife

conflicts

- Endangered and endemic species of India

- Conservation of biodiversity: In situ and Ex- Situ conservation bio-

diversity.

Environmental Pollution

Definition

Causes, Effects and control measures of -

a. Air pollution b. Water pollution c. Soil pollution

d. Marine pollution e. Noise pollution f. Thermal pollution

32

g. Nuclear hazards

UNIT III Social Issues and the environment :

- From unsustainable to sustainable development

- Urban problems related to energy

- Water conservation, rain water harvesting, watershed management

- Resettlement and rehabilitation of people; its problems & concerns

- Environmental ethics : Issues and possible solutions

- Climate change, global warming, acid rain, ozone layer depletion waste land

reclamation

- Consumerism and waste products

Environmental protection Act.

- Air (Prevention and control of pollution ) Act

- Water (Prevention and control of pollution ) Act

- Wild Life Protection Act

- Public Awareness

- Forest Conservation Act.

Field Work

- Visit to a local area to document environmental assets – river / forest /

grasslands / hill / mountain.

- Visit to local polluted site – Urban / Rural / Industrial / Agricultural

- Study of common plants, insects, birds.

- Study of simple ecosystems – pond, river, hill slope etc.

Reference Books:

1. Bharucha Erach, Textbook of Environmental Studies, Universities Press, Hyderabad

2. Uberoi, N.K., Environmental Management, Excel Books, New Delhi

33

FS1 322

COMMUNICATION SKILLS – III

L T P C

2 1 0 3

Course Content :

Objectives:-

• To enhance student communication skill.

• Help them to connect themselves with English also like Hindi

UNIT I Connecting sentences through coordination

Connecting sentences through subordination

Conditional Sentences

Passivization

UNIT II Aspiration

Intonation

Extempore

Word Stress

UNIT III Short Story- How Much Land Does a Man Need? - Leo Tolstoy

Essay- The Gandhian Outlook- S. Radhakrishnan

Poem- The Unknown Citizen- W. H. Auden

Reference Books:

1. Communication Skills for Engineers and Scientists, Sangeeta Sharma and Binod Mishra, PHI

Learning Pvt. Ltd. (New Delhi)

2. English Grammar and Composition, Gurudas Mukherjee, Ane Books Pvt. Ltd.(New Delhi)

3. Current English Grammar and Usage with Composition, R.P. Sinha, Oxford University Press

(New Delhi)

4. Effective Technical Communication, M Ashraf Rizvi, Tata McGraw Hill (New Delhi)

5. Business Communication, Meenakshi Raman & Prakash Singh, Oxford University Press (New

Delhi)

6. Professional Communication, Aruna Koneru, Tata McGraw Hills, New Delhi

7. A Practical Course for Developing Writing Skills in English, J.K. Gangal, PHI Learning Pvt. Ltd.,

New Delhi.

8. “Communicative English for Engineers and Professionals”, by Nitin Bhatnagar & Mamta

Bhatnagar, Pearson (New Delhi).

9. “The Ace of Soft Skills”, by Gopalswamy Ramesh & Mahadevan Ramesh, Pearson (New Delhi)

10. Communication Skills for Engineers and Scientists, Sangeeta Sharma & Binod Mishra, PHI

Learning Pvt. Ltd.

34

SEMESTER-IV

CG1401 HUMAN RESOURCE MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT - I

Concepts and Perspectives of Human Resource Management, the personal function its significance.

Human resource management in a changing environment, the status and Role of Human Resource

Manager. The organization of personnel department. Challenges faced by H.R.M.

UNIT - II

Human Resource Planning, Role of HRP Professionals. Job analysis, Job enlargement, Job

enrichment, Recruitment and Selection, Induction and Placement. Promotion and Transfer, Training

and development Assessment of training needs; Methodology of training; Evaluation Programmes.

UNIT - III

Performance Appraisal- Objectives and Techniques, Employee Counselling; Career Planning, Wage

and Salary Administration; Fringe Benefits; Incentive Payments; Job Evaluation.

UNIT - IV

Industrial Relations - Concepts and its determinants. Trade Function and structure. Problems and

prospective of Trade union Movement; Employee Discipline and Grievance Handling; Suspension;

Retrenchment and dismissals with special reference India.

UNIT - V

Collective Bargaining -Meaning and Concepts : Features of Collective Bargaining Workers

Participation in Management; Forms of workers participation in Management.

Reference Books:

1. Biswajeet Pattanayak Human Resources Management : PHI

2. Dale Yoder Personnel Management and Industrial relations ,

Prentice Hall College Div; 7th edition (March 1982)

3. E.B. Flippoo Personnel Management

4. Tripathi P.C Personnel Management and Industrial relations

5. C.B. Mamoria Personnel Management

35

CG1402

FINANCIAL MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-I

Financial management: Financial Goals; Profit vs. wealth maximization; financial functions –

Investment, financing and dividend decisions; Financial Planning

UNIT-II

Capital budgeting : nature of investment decisions ,investment evaluation criteria ,payback period

,Accounting Rate of return ,net present value ,internal rate of return ,profitability index, NPV and IRR

Comparison. Cost of Capital: Significance of cost of capital, Calculating cost of debt, Preference

shares, equity capital and retained earnings, Combined (Weighted) Cost of capital. Capital structure:

Theories and determinants

UNIT-III

Operating and financial leverage: Their measure, Effects on profit, analyzing alternate financial

plans, combined financial and operating leverage

UNIT-IV

Dividend Policies: Issues in dividend policies, Walter’s Model, Gorden’s Model , M.M Hypothesis,

Forms of dividend and stability in dividend, Determinants

UNIT-V

Management of Working Capital : Nature of working capital ,Significance of working capital

,Operating Cycle and factors determining of working capital requirement s , Management of working

Capital – Cash ,Receivables and inventories

Reference Books:

1. Van Home J.C : Financial management and policy ; Prentice Hall of India ,New

Delhi

2. Van Home J.C : Fundamentals of Financial management ; Prentice Hall of India

3. Khan M.Y and Jain P.K : Financial management ,Text and Problems ; Tata Mc

Graw Hill ,New Delhi

4. Prasanna Chandra : Financial Management Theory and Practice ; Tata Mc Graw

Hill ,New Delhi

5. Pandey I.M : Financial Management : Vikas Publishing House ,New Delhi

36

CG1403

BUSINESS STATISTICS

L T P C

3 1 0 4

Course Content :

UNIT – I

Background and Basic concepts: Introduction – Definition of Statistics – Function – Scope –

Limitations.

UNIT – II

Measures of Central Tendency: Introduction – Types of averages – Arithmetic Mean (Simple and

Weighted) – Median – Mode.

UNIT – III

Measure of Dispersion: Range – Quartile Deviation – Mean Deviation – Standard Deviation and

Coefficient of Variation.

UNIT – IV

Correlation and Regression Analysis: Meaning – Types – Probable error – Karl Pearsons & Rank

Correlation (Excluding bivariate and Multi correlation).

UNIT – V

Index Numbers: Classification – Construction of Index Numbers – Methods of constructing Index

Numbers – Simple Aggregative Method – Simple Average of Price Relative Method – Weighted

index method – Fisher Ideal method including Time and Factor Reversibility tests – Consumer Price

Index.

Reference Books:

1. S P GUPTA: Statistical Methods- Sultan Chand, Delhi

2. Dr. B N GUPTA: Statistics (Sahityta Bhavan), Agra.

3. C B GUPTA: Statistics, Himalaya Publications.

4. ELLAHANCE : Statistical Methods

5. Dr. Asthana: Elements of Statistics, Chaitanya.

37

CG1404

INTERNATIONAL TRADE AND

FINANCE

L T P C

3 1 0 4

Course Content :

UNIT I

Overview: International Business- Introduction, Concept, Definition, Scope, Trends, Challenges

and Opportunities; Nature, Meaning and Importance of International Competitive Advantage,

Multidimensional view of Competitiveness- Financial Perspectives: International Monetary Systems

and Financial Markets, IMF, World Bank, IBRD, IFC, IDA, Existing International

Arrangements; Globalization and Foreign Investment- Introduction FDI, national FDI Policy

Framework, FPI, Impact of Globalization.

UNIT II

Globalization: Technology and its Impact, Enhancing Technological Capabilities, Technology

Generation, Technology Transfer, Diffusion, Dissemination and Spill Over, Rationale for

Globalization, Liberalization and Unification of World Economics, International Business

Theories, Trade Barriers- Tariff and Non Tariff Barriers.

UNIT III

Strategy making and International Business: Structure of Global Organizations, Types of

Strategies used in Strategic Planning for achieving Global Competitive Advantage, Meaning,

Concept and scope of Distinctive Competitive Advantage, Financial Integration, Cross border

Merger and Acquisitions.

UNIT IV

Socio Cultural Environment- Managing Diversity within and across Cultures, Country Risk

analysis, Macro Environmental Risk Assessment, Need for Risk Evaluation; Corporate governance,

Globalization with social responsibility- Introduction, Social responsibility of TNC, Recent

development in corporate social responsibility and policy implications. Global Human Resource

Management- Selection, Development, Performance Appraisal and compensation, Motivating

employees in the global context and managing groups across cultures, Multicultural management.

Reference Books:

1. Sharan, (2010), International Business, 2nd edition, Pearson Education.

2. Tamer, Cavusgil, Gary, Knight, (2010), International Business: Strategy, Management and the New

Realities, 1st Edition, Pearson Education.

3. Sinha P.K, (2008), International Business Management, Excel Books.

38

CG1405

PRODUCTION AND OPERATION

MANAGEMENT

L T P C

3 1 0 4

Course Content:

UNIT I

Introduction to Operation Management: Basic Concept of Production / Transformation, Types of

Transformation

UNIT II

Quality Management & Statistical Quality Control: TQM, Quality Specification, Design Quality,

Quality at Source, Zero Defects, Cost of Quality, Continuous Improvement, Benchmarking,

Poka –Yokes, Quality Awards; Statistical Quality Control: Acceptance Sampling, AQL & LTPD, P—

Chart, X & R Chart.

UNIT III

Facility Location and Layout: Issue in Facility Location, Plant Location Methods, Factor Rating,

Centre of Gravity Methods, Analytic Delphi Method, Four Basic Lay Out Formats, Assembly Line

Balancing, splitting Tasks, Problems in Facility Layout.

UNIT IV

Waiting Line & Inventory Management: Economics of Waiting Line, Queuing System, Four

Waiting Line Models alongwith application: Inventory management and Waiting Line Management,

Inventory Models.

References Books

1. Muhleman, (2008), Production and Operations Management, 6th edition, Pearson Education.

2. B.Mahadevan, (2010), Operations Management, Theory and Practical, Pearson Education.

3.Stevenson, W. J, (2007), Operations Management, 9th Edition, McGraw Hill Education.

4.Gaither, Norman and Frazier, G., (2004), Operations Management, 9th Edition, Cengage

39

FS1 422

VALUE EDUCATION

L T P C

2 1 0 3

Course Content:

References Books

2. R.R. Gaur, R. Sangal and G.P. Bagaria,”A Foundation Course in Human Values Professional

Ethics,” Published by Excel Books, 2010 Edition.

UNIT-I Meaning of value education, Meaning of value, Meaning of education, Areas of

education, Three Guna’s, Nature of value, Kinds of value, List of value.

UNIT-II Understanding Value Education, Self-exploration as the Process for value

education, The Basic Human Aspirations –Continuous Happiness and Prosperity,

The Program to Fulfill Basic Human Aspirations

UNIT-III Understanding The Harmony At Various Levels: Understanding in the Human

being as Co-existence of Self (‘I’) and Body, Harmony in the Self (‘I’) -Understanding

Myself, Harmony with the Body, Harmony with the family, Harmony in the

Society, Harmony in Nature, Harmony in existence.

UNIT-IV Implications of the Right Understanding, Providing the Basis for Universal

Human Values and Ethical Human Conduct, Professional Ethics in the Light of

Right Understanding

1. N.R. Swaroop Saxena, “Philosophical and Sociological Foundation of Education,” published by

R. Lall Book Depot, Meerut, 2011 Edition.

40

FG1 422 GENERAL KNOWLEDGE-I

L T P C

2 1 0 3

Objective: This course will introduce students to the current events of national and international

importance. The students will be trained in reading the current events through the survey of major

daily national newspapers. An important component of the course is taking notes on daily basis the

developments at national and international level and writing classroom tests on a fortnightly basis.

The students shall do a survey of the editorials and columns of the major national daily newspapers

and magazines. The general studies component will deal with facts related to Indian culture and

modern Indian history. In particular, the role of the individuals, events and policies of the state will

be given attention while studying modern Indian history.

References:

1. Rajiv Ahir, Kalpana Rajaram, A Brief History of Modern India, Spectrum Books,

2011

2. Bipan Chandra, India’s Struggle for Independence, Penguin, 1989

3. NCERT Textbook for History for Class XI and XII

4. A.L. Basham, The Wonder That was India, Picador, 3rd edition, 2004

Newspapers & Magazines:

The Hindu, The Times of India, Frontline, Outlook, The Week, India Year Book, Manorama Year Book,

Economic Survey, Pratyogita Darpan (English and Hindi), Pratyogita Darpan (Special Issues), Yojana,

Kurukshetra, World Focus.

41

SEMESTER-V

CG1501

PROJECT PLANNING &

MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

Project : Meaning, definition, Characteristics, project identification : Project ideas, Screening of ideas,

Environmental Scanning and opportunity analysis, project life cycle, project feasibility analysis :

market technical and Financial analysis. Social Cost Benefit Analysis.

Project Location & Layout : Project Location and site location, Project layout methods.

UNIT-II

Project Control :- Time control- scheduling and control by network techniques like PERT and CPM ,

Cost Control- Budgetary controls and Quality Control, Project Financing : Meaning, scopes Merits &

demerits. Line of Balance (LOB).

UNIT-III

Project Budgeting Methods : Pay Back , ARR, IRR, Modified IRR, Zero Base Budgeting, Causes of

project failure,

Project organization Structure, setting up of organization structure, project manager: qualifications,

selections and training ; Role & Responsibility of a project manager. Marginal costing Technique for

project design, role of development Financial Institutions.

Reference Books:

1. Chandra Prasanna, Project Management, Tata McGraw Hill, New Delhi

2. Maylor, Harvey (2004), Project Management, 3/e, Pearson Education, New Delhi.

42

CG1502 INCOME TAX

L T P C

3 1 0 4

Course Content :

UNIT-1

Introduction & Definitions of Basic Terms, Tax administration & Authorities, Residential status and

incidence of tax, computation of taxable income under the salary head and house property head,

Computation of taxable income from business or profession.

UNIT-II

Income from capital gain. Taxable income from other sources.Aggregation of clubbing of Income, Set

off and Carry Forward of Losses. Exempted Incomes, Deductions from gross total income.

UNIT-III

Computation of total income and tax liability of an individual. Total income and tax liability of

H.U.F. Appeals and penalties. Provisions regarding deduction of tax at source and advance payment

of tax. Assessment procedure.

Reference Books:

1. Patel Choudhary; Income Tax, Choudhary Prakashan, Jaipur.

2. Bhagwati Prasad; Law & Practice of Income Tax in India.

3. Gupta Gupta&Modi; Income Tax.

4. L.R. Khatri; Income Tax.

43

CG1503

SUMMER INTERNSHIP

L T P C

3 1 0 4

Objective: the objective of sending students to summer internship is that they get the exposure of real

working life during their study period. It will help them relate their studies in class with the real world

needs.

All the students shall undergo a summer project during the course of the BCom (Hons) programme as

a partial fulfilment of their BCom (Hons) degree. The students of BCom (Hons) second year undergo

summer project at the end of IV semester for a period of 10 weeks BCom (Hons) students get the

opportunity to work on live consulting assignment and not simple summer / winter projects with

leading companies in India that helps them to get real time exposures through experiential learning by

hands on projects. On completion of the study, the report will be submitted to the company. The

students return to the institute and present the same, which is being evaluated again by the faculty

members according to some pre decided criteria.

44

FP1555 PERSONALITY DEVELOPMENT – I

L T P C

2 1 0 3

OBJECTIVES: ,

• To equip students with effective speaking and listening skills in English.

• To help them develop their soft skills and people skills, which will make the transition from college

to workplace smoother and help them to excel in their jobs.

• To enhance students' performance at Placement Interviews, Group Discussions and other

recruitment exercises.

The Students will be able to:

• Develop their personal traits.

• Understand and converse with their higher authorities/ subordinates/ other persons concerned.

• Expose their personality effectively.

• Develop good relations/ contacts with different types of persons concerned.

• Develop skill of impromptu speech as well public speech.

Reference Books :

1. Rizvi,MAshraf. Effective Technical Communication. McGraw - Hill.

2. Mohan Krishna & Meera Banerji. Developing Communication Skills. Macmillan.

3. Krishnaswami,N and Sriraman, T., Creative Englishfor Communication, Macmillan.

4. Jain, Alok, Pravin S.R. Bhatia & A.M.,Sheikh Professional Communication Skills. S.Chand.

UNIT 1 Communication-

1. Amportance of Communication

2. Non Verbal Communication

3. Personal Appearance

4. Posture

5. Gestures

6. Facial Expre'ssions

7. Eye Contact

8. Space Distancing

UNIT 2 Goal Setting

1. Immediate, Short term, Long term,

2. Smart Goals

3. Strategies to Achieve goals

UNIT 3 Time Management

1. Types of Time

2. Identifying Time Wasters

3. Time Management Skills

45

FG1 533

GENERAL KNOWLEDGE – II

L T P C

2 1 0 3

Course Content :

Unit 1 Introduction to Public Administration

Meaning and Scope of Public Administration; Development of Public Administration as a

Discipline; role of functions of President, Prime Minister, Union Cabinet & Minister of the

Government & District Administration.

Unit 2 Growth Public Administration in India

Historical Background of Indian Administration, Salient Features of Indian Administration since

Independence; Function & Theories of state: scientific Management & other theories of

administration. Election system in India.

Unit 3 Indian Constitution

Preamble, Features and Significance of Indian Constitution; Fundamental Rights; Directive

fundamental duties, Principles of the State Policy; Function and Powers of Lok Sabha, Rajya Sabha

and State Legislatures; Judicial System.

Unit 4 Rural, Local and Panchayat Administration

Meaning, Nature and Significance of R u r a l Administration in India; Constitutional Provisions

and Amendments; The Concept of Panchayati Raj; Approaches to Rural development; Role of

Cooperatives in Rural Development

References:

1. M. Laxmikanth, Indian Polity for Civil Services Examination, Tata Mcgraw Hill,

2009.

2. M. Laxmikanth, Governance in India, Tata Mcgraw Hill, 2011.

Newspapers & Magazines:

The Hindu, The Times of India, Frontline, Outlook, The Week, India Year Book, Manorama Year

Book, Economic Survey, Pratyogita Darpan (English and Hindi), Pratyogita Darpan (Special Issues),

Yojana, Kurukshetra, World Focus.

46

CF1601

AUDITING

L T P C

3 1 0 4

Course Content :

UNIT-1

Auditing : Meaning, Objective, Fraud, Errors ; Difference between Book keeping, Accounting &

Auditing, Classification of Audit, Planning and Procedure of audit; Audit Programmes; Auditor’s

working papers, Test checking and Routine checking. Elementary knowledge of Management Audit,

Operational Audit, Efficiency Audit, Corporate Social Audit. Rights, Duties and Liabilities of an

auditor and rules.

Investigation: Meaning Objectives, Procedures, Investigation on behalf of perspective purchaser Of

business, banker and prospective.

UNIT-2

Internal Control: Meaning, Objectives and evaluation of internal control; internal Check and internal

audit, Internal control regarding sales, Purchases, Assets, Liabilities and salaries and wages,

Vouching.Verification and Valuation of assets and liabilities, Audit Reports and Audit Certificates.

UNIT-3

Audit of Joint Stock Companies: Appointment, Removal and Remuneration of company auditor,

Audit of share capital, debentures and managerial remuneration, Audit of Government Companies

with reference to Section 619 of the Company Act 1956. Divisible Profits Including Audit of

Reserves & Provisions.

Reference Books:

1. Arun Kumar, Rachana Sharma; Auditing theory & Practice, Atlantic Publishing.

(1997)

2. Sameer Goyal; Text book of auditing: Theory & Practice, Subline publishing (2009).

3. Sanjib Kumar Basu; Auditing Principles & Techniques, Pearson publication. (2006)

4. Sanjib Kumar Basu; Fundamental of Auditing, Pearson publication. (2010)

47

CG1602

FINANCIAL MARKETS OPERATIONS

L T P C

3 1 0 4

Course Content :

UNIT-1

Financial Markets in India: An Overview of financial Markets in India. Indian Money Market:

Composition, Structure – acceptance houses, discount houses and call money markets. Recent Trends

in Indian Money Market. Introduction of BSE (Bombay Stock Exchange) & NSE (National Stock

Exchange) Markets.

UNIT-II

Capital Market: Meaning, Relationship between Money market and Capital Market. Security market:

New issue Market, secondary market. Stock market : Functions and role of stock exchange,

Functionaries on stock exchange, listing procedure and legal requirements , Public issue, Brokers,

Sub- Brokers, Market Makers, Institutional Investors, Jobbers, portfolio Consultants.

UNIT-III

Security Contract Regulation Act – Main Provisions, Investors Protection, Grievances concerning

stock exchange dealing and their removals. Grievance cells: SEBI, FEMA Act 2000.

Reference Books:

1. C.M. Choudhary; Financial Market Operations, Ramesh Book Depot, Jaipur.

2. Vasant Desai; Indian Financial System, Himalaya Publication, Delhi.

3. Bhole L.M. Financial Markets & Institutions, Tata Mcgraw Hill, Delhi.

4. P.L. Varshnaya; Financial Market Operations.

48

CG1603

ADVERTISEMENT MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

Sales Management : Role of Sales Management in Marketing, Managing the sales force, Sales

Manager’s Duties & Responsibilities, Problems of Sales Management, Formulation of sales strategies,

Methods of Selling, Changing face of Personal Selling, Steps in Personal Selling, Nature & Functions

of Sales organizations, sales quota, sales Information system.

UNIT-2

Advertising: Concept and Historical Perspectives, Types and Importance of advertising in Modern

World. Various approaches for setting advertising objectives, Media Profile for Advertising, Market

Analysis: Family life cycle, marketing life cycle, perception, learning, diffusion process of

communication, Media selection, Planning & Scheduling, Creativity in Advertising, Advertising

Budget, Advertising research Methodology.

UNIT-3

Advertisement Copy: Copy Information, measuring advertising effectiveness, advertising ethics and

values, laws affecting advertising in India, Advertising Agencies: Role and its Functions.

Reference Books:

1. Panda T K and Sahadev Sunil, Sales and Distribution Management, OxfordUniversity

Press, New Delhi

2. Stanton, William J etc. Management of a Sales Force. Chicago, Irwin, 1995.

3. Still, R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases,

Prentice Hall India Pvt Ltd.

4. Batra, Myers and Aaker, David A., Advertising Management, Prentice Hall of India,

New Delhi,

5. Jethwaney& Jain: Advertising Management, OxfordUniversity Press, New Delhi

49

SEMESTER – VI Specialization

Group A

(ACCOUNTING & TAXATION)

CF1601

GST

L T P C

3 1 0 4

Course Content :

UNIT-1

Understanding GST Concepts & Incidence of Taxation

Describe Goods & Services with their cross linkages

Identify the Fundamental Concepts of GST

Identify cases where CGST and SGST will work simultaneously

Explain how IGST is levied

Identify whether a transaction

Identify the Incidence of Taxation

Learn about Time of Supply of Goods

Learn on Purpose of place of supply

Define Location of supplier of goods

Define the recipient with respect to supplies involving payment and supplies not involving

payment

UNIT-2

Registration

Outline the PAN based Registration Process, its rules, and the Purpose of registration

Explain single or separate registration for business vertical

Identify whether registration should be done centrally or selectively in each state

List the details to be furnished during registration

Identify common mistakes made during registration

Differentiate between Taxable Person vs. Registered Person

Identify the Registration Timelines – Migrations

Explain the benefits of registration

Demonstrate form filling with case studies

50

UNIT-3

Calculation of Tax Liability

Define Input Credit

Identify Input Tax Credit eligibility using case studies

Explain the concept of reversal of VAT

Define tax liability for Goods in Transit

UNIT-4

Maintenance of Books & Records & Payment under GST

Maintain different types of ledgers

Prepare documents such as Invoice, Credit Note and Debit Note.

Identify the different types of returns and their applicability to the business- Monthly

Returns, Quarterly Returns

Navigate the GST Websites-GSTN, CBEC etc.

File periodic returns online

Identify the Types of Payment, Modes of Payment, Rules of Collection of Tax

Prepare different Challans, CPIN & CIN

Distinguish between TDS and TCS

Identify cases for reversal of credit

Calculate tax based on various Case studies

Memorize the due dates for payment

List the Penalties for late payments

Demonstrate the process of online payment

Reference Books:

Goods and Services Tax (GST) Accounts Assistant

NSDC https://www.nsdcindia.org/goods-services-tax-gst-accounts-assistant

51

CF1602

INDIRECT TAXES

L T P C

3 1 0 4

Course Content :

UNIT-1

Central Sales Tax Act 1956 : Introduction & Definition, Inter State Sales, declared goods, Liability of

tax on Inter State sale and Rates of tax. Computation of Tax, registration of Dealers, Assessment

Procedure and collection of tax.

UNIT-2

Value Added Tax in Rajasthan : Introduction & Definition, Incidence of Tax, Exempted items, Rates

of Tax, Determination of taxable turnover, calculation of tax liability, Registration of dealer, filling of

returns, procedure of assessment, payment, recovery of tax, Penalties, Appeals.Custom Duty Act:

Introduction & definitions, officers of customs and their powers. Tax liabilities.

UNIT-3

An overview of Wealth Tax Act 1957 and Wealth Tax Rules. Important terms and definitions-

Valuation date, assessment year, meaning of asset net wealth, Debt, Deemed asset, exempted assets.

Valuation of immovable property & Jewellery, computation of Net Assets. Computation of Net

wealth and Wealth Tax. Assessment procedure, wealth Tax Authorities, Exemptions, Appeal, Penalty,

Collection, Recovery and Refund of wealth Tax.

UNIT-4

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

of taxable services, Payment of service tax and filing of returns

Reference Books:

1. AhujaGirish, Gupta Ravi; Systematic approach to Income Tax, service Tax & VAT, Bharat

Law House pvt. Ltd. New Delhi.

2. V.K. Singhania, Monica Singhania; Student Guide to Indirect Tax, Taxmann Publication Pvt.

Ltd.

3. V.S. Datey; Indirect Taxes Law & Practice, Taxmann Publication Pvt. Ltd.

52

CF1603

TAXATION & PLANNING

L T P C

3 1 0 4

Course Content :

UNIT-1

Meaning of tax planning, Tax Avoidance and evasion of Tax. Objective of tax planning, concept of

maximization of after-tax income, concept of diversion of income and application of income.

Recognized methods of tax planning for salaries. Tax incentive for industrial growth.

UNIT-2

Tax planning in respect of capital gain, investment income. Getting maximum advantage of tax

incentives, tax holidays, allowable deductions and reliefs, Set off and carry forward of losses.

UNIT-3

Tax consideration in Specific Decisions: to own an asset or take on lease, to issue shares or

debentures, to employ or make partner, export v/s domestic sales, Repair or Replace. Basic

framework of direct tax laws in India

Inter relation between different direct taxes. Impact of direct taxed on economic growth.

Reference Books:

1. Patel, Choudhary, Punjabi, Goyal, Gupta; Tax Planning & Tax Management.

2. Pooter D.C Monroe H.H. and Steward; Tax Planning with Precedents.

3. Sharma & Sharma; Taxation & Tax Planning.

4. Palkhiwala N.A.; Law & Practice of Income Tax.

53

CF1604

INVESTMENT & PORTFOLIO

MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

Nature & Scope of investment, Principles of investment, Investment Process of investigating financial

markets for short term & long term securities in India, Investment Stage Risk and returns its

components and measurement and investor attitude towards risk & returns. New issues market and

stock exchange, mechanics of floating new shares and securities trading. Stock exchange membership,

listing of securities, legal control, Security & Exchange Board of India.

UNIT-2

Stock Market Analysis - Fundamental and Technical Approach, Efficient Market Theory; Recent

Developments in the Indian Stock Market. Valuation theory of Preference shares, Equity shares,

Convertible & Non- Convertible Debt Securities. Importance of all the valuation theory.

UNIT-3

Concept of portfolio, Traditional Portfolio Management and Modern Investment process, Portfolio

Construction Model (Brief introduction about the Markowits Model, Shape Index Model, Capital

Assets Pricing Model), Dividend Policy, Interest rates, Portfolio Evaluation, Treynor’s Portfolio

performance measures.

Reference Books:

1. Bhalla, V K. Investment Management: Security Analysis and Portfolio Management.,

S. Chand, New Delhi

2. PandianPunithavathy, Security Analysis and Portfolio Management, Vikas Publishing

House Pvt Ltd, New Delhi.

3. Avadhani V A, Security Analysis and Portfolio Management., Himalaya Publishing

House, New Delhi 4. J Kevin, PHI,Portfolio Mnagagement, , New Delhi.

5. Uma S &Sunitha A, Wealth Management, Mumbai

6. Murthy EN, Portfolio Management, ICFA, Hyderabad

7. Prasanna Chandra, Portfolio Management, , TataMcgrw, New Delhi

54

GROUP B

BANKING AND INSURANCE

CB1601

FUNDAMENTAL OF CREDIT

L T P C

3 1 0 4

Course Content :

UNIT-1

Establishing banks lending policies under changing socio-economic and legal environment –types and

Forms of bank advances – Principles of credit management – types of documents used for lending –

Modes of creating charge –Evaluation of different types of securities. Credit Policy of RBI &

individual Banks, Kinds of Credit facilities; Personal loans, Agricultural credit, Priority-sector loans,

Corporate & Institutional credit

UNIT-2

Various Credit Appraisal techniques ,Financial analysis techniques for bank lending –

Assessment of credit needs for fixed assets and working capital – Monitoring of advances – renewal

and recovery of advances – Nursing of sick units. Other Approach to lending, Monitoring & follow-

up.

UNIT-3

Loan documentation, Recovery Management: Meaning, Techniques & Process of Recovery.

Reference Books:

1. Indian Institute of Banking and Finance, Principles of Banking and Practices – Macmillan,

Mumbai

2. Dr. John ChinbuyaMbuya – Fundamentals of Credit Risk Management in Banking

Industry.

55

CB1602

INSURANCE MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

Introduction to Insurance : Meaning, Purpose, need of insurance, Insurance as a social Security tool,

Risk v/s Uncertainty, types of Risks, Difference between assurance & Insurance, elementary

knowledge of Riders, Options, Guarantee, Provident Fund with reference to Insurance. Basic

Principles of Insurance, Indemnity, Reinsurance, Role of Insurance in the development of Commerce

& Industry. Tax Benefits under insurance all policies.

UNIT-2

General Insurance: Meaning and role of General Insurance in India, basic meaning of all types of

Insurance, Life Insurance: Basic elements of life insurance. Type of insurance plan: Whole life policy,

Endowment plans, term annuities Plan, Pension Plan, Children Plans. Marine Insurance: Definition,

procedure for issuing policy, types of marine insurance, conditions of policies, Marine Losses.

UNIT-3

Health Related Policies, Group Policies. Fire Insurance: Meaning & Scope, type of fire insurance

policies, settlement of claims. Concept of Premium & Bonus, Concept of Surrender Value, Insurance

Documents, First Premium Receipt / Renewal premium receipt.

Reference Books:

1. Mishra M.N.; Insurance Principles &Practice , Sultan Chand & Co., New Delhi.

2. Vinayakam N. Radhaswamy&Vasudevan SV; Insurance – Principles & practices, S.

Chand &Co. ,New Delhi.

3. Gupta O.S.; Life Insurance, Frank Brothers, New Delhi.

56

CB1603

ECONOMIC ENVIRONMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

The financial system : Financial Instruments, Financial Markets, financial Risk, Financial

intermediaries, indicators of Financial Development. Money supply determinants. The supply of

Demand of Money, Price Mechanism & Price Control, Money Multiplier & High Powered Money.

UNIT-2

R.B.I: Functions and its monetary policy, Commercial Banking in India : Branch Expansion, deposit

mobilization and development of Credit. Operational efficiency and Profitability of Scheduled

commercial banks. Regional Variations in Commercial banking developments in India. Challenges

before commercial banks in 21stCentaury.

UNIT-3

Internalization of Indian Banking: Deregulation Liberalization, competition and Modern technology,

Problems of Commercial Banking in India, Financial sector reforms in India. Working with IFCI ,

IDBI, ICICI, UTI, NABARD and RRBs.

Reference Books:

1. S.B. Gupta, Monetary Economics.

2. E.P. Sethi Monetary Economics.

3. Bharti V. Pathak; The Indian Financial System: Market, Institutions & Services,

Pearson Publication.

57

CB1604 COMMERCIAL BANKING

L T P C

3 1 0 4

Course Content :

UNIT-1

Introduction of Banking - Functions and Forms of Banking, The Bank Regulatory Environment,

Evaluating Bank Performance. Types of banks:- Commercial banks, Community Banks, Private

Banks, Corporative Banks, Foreign Banks.

Commercial Banking: Meaning, Definition, Trends & Needs, role of central banks in credit policy,

market share of commercial banking. Functions of commercial banks. Commercial Lending.

UNIT-2

Investment, Lending, And Liquidity Management:- Investment Management, Credit Evaluation

Process, Commercial and Industrial Lending, Real Estate and Consumer Lending, Liquidity

Management. Recent changes of Indian Banking Management Act.

UNIT-3

Asset/Liability Management:- Bank Valuation, An Overview of Asset/Liability Management (ALM),

Techniques of Asset/Liability Management: Futures, Options, and Swaps concepts only. Capital

educacy norms, Off- Balance Sheet Activities, Electronic Banking, Role of Technology in Banking

Reference Books:

1. Benton E. Gup, James W. Kolari; COMMERCIAL BANKING: THE MANAGEMENT OF

RISK, Wiley India Pvt Ltd (2006)

2. Nagpal P.,Origin of Commercial Banking, Cyber Tech, Publication.

3. G.P. Kapoor, Commercial Banking; Aph Publication corporation.

58

GROUP C :- MARKETING

CM1601

CONSUMER BEHAVIOR

L T P C

3 1 0 4

Course Content :.

UNIT-1

Consumer Behavior:-Concept, Nature and Scope of Consumer Behavior, Models of Consumer

Behavior, Consumer Involvement in market and Decision Making, Changes in Behavioral Pattern of a

consumer. Consumer awareness, Understanding the Psychological Foundation of Buying Behaviour:

Motivation, Involvement and Motives, Consumer Perception, Recent Development in Consumer

Behavior in India.

UNIT-2

Information Search Process; Evaluative Criteria and Decision Rules; Consumer Motivation;

Information Processing and Consumer Perception; Consumer Attitudes and Attitude Change, Group

Influence & Group Dynamics.

UNIT-3

Influence of Personality and Self Concept on Buying Behavior; Psychographics and Lifestyle;

Industrial Buying Behavior, Individual Influence on Buying behavior Perception, Contemporary

issues in Consumer Behavior & studies of Indian Consumer. Environmental Influence on Consumer,

Culture and its Relevance to Marketing Decisions, Nature and Process of Social Satisfaction,

Preference Groups, Family-Family Life Cycle, Family Purchasing Decision and its Marketing

Implications

Reference Books:

1. Schiffman, L G and Kanuk, L L. Consumer Behaviour. New Delhi, Prentice Hall of

India.

2. Assael, H. Consumer Behaviour and Marketing Action. Ohio, South Western, 1995.

3. Engle, J F etc. Consumer Behaviour. Chicago, Dryden Press, 1993.

59

CM1602

MARKETING OF SERVICES

L T P C

3 1 0 4

Course Content :

UNIT-1

Nature of service economy; characteristics of services; classification of services; service quality;

consumer behavior; segmentation and targeting, Relationship Marketing, the nature of service

consumption understanding customer needs and expectations, Strategic responses to the intangibility

of service performances.

UNIT-2

Services marketing triangle; implications for marketing mix; marketing mix for services- product,

place, price, promotion, people, process and physical evidence. The process of market segmentation,

selecting the appropriate customer portfolio, creating and maintaining valued relations, customer

loyalty.

UNIT-3

Strategic options for services- marketing strategies; globalization of services, Introduction to CRM.

Creating delivery systems in price, cyberspace and time. The physical evidence of the service space.

The role of intermediaries, enhancing value by improving quality and productivity. The marketing

planning process, strategic context, situation review marketing strategy formulation, resource

allocations and monitory marketing planning and services.

Reference Books:

1. ChowdharyNimit&Chowdhary Monika (2005). Textbook of Marketing of Services

The Indian Experience. Macmillan India Ltd.

2. Lovelock, C. (2003). Services Marketing: People Technology, Strategy 5/e, Pearson

Education, New Delhi.

3. Zeithaml, V. and Bitner, M. (2003) Services Marketing, McGraw Hill, New York.

4. Valarie A.Zeithaml& Mary Jo-Bitner: Services Marketing-Integrating Customer

Focus Acros the Firm, 3/e, TMH, 2003.

5. Thomas J.Delong&Asish Nanda: Managing Professional Servies-Text and Cases,

McGraw-Hil International, 2002.

6. Christopher Lovelock: Services Marketing People, Technology, Strategy, Fourth

Edition, Pearson Education, 2002.

60

CM1603

SALES &DISTRIBUTION

MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT-1

Nature and Scope of Sales Management; Selling Process, Recruiting and Selecting Sales Personnel;

Developing and Conducting Sales Training Programmes; Designing and administering Compensation

Plans

UNIT-2

Supervision and Motivating Sales Personnel; Sales Meetings and Sales Contests; DesigningTerritories

and Allocating Sales Efforts; Objectives and Quotas for Sales Personnel; Developing and Managing

Sales Evaluation Programme; Sales Cost and Cost Analysis.

UNIT-3

An Overview of Marketing Channels: functions and relationships; Channel Intermediaries -

Wholesaling and Retailing; Logistics of Distribution; Organizational Patterns in Marketing Channels;

Marketing Channel Policies and Legal Issues; Information System and Channel Management;

Assessing Performance of Marketing Channels; Contemporary developments in sales and distribution

scenario in India.

Reference Books:

1. Panda T K and Sahadev Sunil, Sales and Distribution Management, OxfordUniversity

Press, New Delhi

2. Stanton, William J etc. Management of a Sales Force. Chicago, Irwin, 1995.

3. Still, R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases,

Prentice Hall India Pvt Ltd.

4. Batra, Myers and Aaker, David A., Advertising Management, Prentice Hall of India,

New Delhi,

5. Jethwaney& Jain: Advertising Management, OxfordUniversity Press, New Delhi

61

CM1604

RETAIL MANAGEMENT

L T P C

3 1 0 4

Course Content :

UNIT I

Introduction to Retailing: Definition, Scope, Economic Significance, Opportunities In retailing, Types

of retailers, Multi Channel retailing including online retailing ( E – Tailing ),Concept of Retail life

Cycle

UNIT II

Customer Buying Behavior in Retailing: Types of Buying Decisions, Buying Process, Social Factors

influencing buying decisions in retailing ,Retail Strategy : Retail Strategy , Target Market and Retail

Planning Process ,Financial Strategy

UNIT III

Customer Relationship Management: CRM Process, Analyzing Customer Data and indentifying target

Customers, Developing and implementing CRM Process

UNIT IV

Retail Locations and Site Location: Location opportunities, Factors affecting the site Location,

Estimating Demand for a new Location, Human Resource Management in Retailing: Gaining

Competitive advantage through HRM, Designing Retail organization

UNIT V

Merchandise Management : Planning Merchandise ,Buying Merchandise ,Pricing Decision for

Merchandise ,Retail communication Mix: Developing Brands and Building Customer Loyalty

,Promotion Strategy ,Planning a Retail promotion Strategy, Store management : Managing the store

,Store Layout ,Design and Visual Merchandising

References Books

1. Levy Weitz, Retail management ,Tata Mc Graw Hill ,New Delhi

2. Barry Berman & Joel R Evans ,Retail management ,New Delhi

3. Swapana Pradhan , tata Mc graw Hill Publication ,New delhi

4. Robert b handfield and ernest L Nichols , supply chain management, PHI, new

Delhi

62

Group D

Human Resource

CH1601

HUMAN RESOURCE PLANNING

L T P C

3 1 0 4

Course Content :

UNIT-1

Macro Level Manpower Planning and Labour Market Analysis; Organisational Human Resource

Planning; Stock Taking; Work Force Flow Mapping; Age and Grade Distribution Mapping;

UNIT-2

Models and Techniques of Manpower Demand and Supply Forecasting; Behavioral Factors in Human

Resource Planning - Wastage Analysis; Retention; Redeployment and Exit Strategies; Career

Management and Career Planning; Performance Planning; Potentials Appraisal and Career

Development;

UNIT-3

HRD Climate; Culture; OWL and Management of Change; TOM and HRD Strategies; HRD in

Strategic Organisations; Human Resource Information System; Human Resource Valuation and

Accounting.

Strategic Options and HR Decisions:- Downsizing and Restructuring, Strategic International HRM,

Mergers and Acquisitions, Outsourcing

Reference Books:

1. D.K. Battacharya; Human Resource Planning, Excel Books Publications. (2006)

2. Monica Belcourt; Strategic Human Resource Planning, Kenneth Mcbey South

Western Publications (2006)

63

CH1602

INDUSTRIAL RELATIONS &

LEGISLATIONS

L T P C

3 1 0 4

Course Content :

UNIT-1

Industrial Relations Perspectives; Industrial Relations and the State; Legal Framework of Industrial

Relations; Causes of Industrial Disputes, Types & Consequence of Disputes, Settlement of Disputes.

UNIT-2

Role, Types & Future of Trade Unions; Problems of Indian Trade Unions & suggestions; Recent

Trends in Trade Union Movements in India. Discipline and Grievance Management; Negotiation and

Collective Settlements.

UNIT-3

Workers Participation in Management, Co-Partnership; Profit Sharing; Employee Empowerment;

Industrial Relations and Technological Change.

Reference Books:

1. Chabra&Suri; Industrial Relations

2. Srivastava S C. Industrial Relations and Labour Law. New Delhi, Vikas Publishing

House Pvt Ltd, New Delhi

3. Kochan, T.A. & Katz Henry. Collective Bargaining and Industrial Relations.

Hornewood, Illinois,

4. Papola, T S & Rodgers, G. Labour Institutions and Economic Development in

India.Geneva, ILO

5. Rarnaswamy, E A. The Rayon Spinners The Strategic Management of Industrial

Relations.Oxford University Press, New Delhi

64

CH1603

LABOUR LAWS

L T P C

3 1 0 4

Course Content :

UNIT-1

Emergence and Objectives of Labour Laws and their Socio-economic Environment: Industrial

Relations Laws - Laws Relating to Industrial Disputes, Trade Unions, and Standing Orders;

UNIT-2

Laws Relating to Discharge, Misconduct, Domestic Enquiry, Disciplinary Action; Social Security

Laws - Laws Relating to Workmen's Compensation, Employees' State Insurance, Provident Fund,

Gratuity and Maternity Relief

UNIT-3

Wages and Bonus Laws - The Law Of Minimum Wages, Payment of Wages, Payment Of Bonus;

Laws Relating to Working Conditions - The Laws Relating to Factories, Establishment, and Contract

Labour; Interpretations of Labour Laws, their Working, and Implications for Management, Union,

Workmen; The Economy and the Industry.

Reference Books:

1. Ghaiye, B R. Law and Procedure of Departmental Enquiry in Private and

2. Public Sector. Lucknow, Eastern Law Company, 1994.

3. Malhotra, O P. The Law of Industrial Disputes. Vol. I and II, Bombay

4. Malik, P. L., Handbook of Industrial Law, Lucknow, Eastern Book, 1995.

5. Srivastava S C, Industrial Relations and Labour Law, New Delhi, Vikas 1994.

65

Course Code: CH1604 TRAINING & DEVELOPMENT

L T P C

3 1 0 4

Course Content :

UNIT-I

Training Process - an Overview; Role, Responsibilities and Challenges to Training Managers,

Organization and Management of Training Function methods of training and development

UNIT-II

Learning and training, Identification of training needs and Action Research

UNIT-III

Planning, Designing and conducting training and development programme, , evaluation of training

and development programmes, Training and Development in India.

Reference Books:

1. T Deb , Training and Development, Ane Books, New Delhi

2. Beunet, Roger ed. Improving Training Effectiveness. Aldershot, Gower

3. Buckley R &Caple, Jim. The Theory & Practice of Training. London, Kogan& Page

4. Lynton, R & Pareek, U., Training for Development, Vistaar Publications, New Delhi

5. Pepper, Allan D., Managing the Training and Development Function. Aldershot,

Gower, 1984.

6. Rae, L. How to Measure Training Effectiveness. Aldershot, Gower

7. Reid, M A. etc. Training Interventions: Managing Employee Development. London,

IPM

8. Senge, P. The Fifth Discipline: The Art and Practice of the Learning Organization.

London, Century