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School of Commerce

B.Com (Honors)

Batch 2014-2017

1st – 6th Semester

Teaching Scheme & Syllabus

NOTICE

Change in Statutes/Ordinances/Rules/Regulations/Syllabus and Books may, from time to time, be made by amendment or remaking, and a candidate shall, except in so far as the University determines otherwise comply with any change that applies to years he has not completed at the time of change. The decision taken by the Academic Council shall be final.

POORNIMA UNIVERSITY B.Com. (Honors) First Year

Teaching Scheme for First Semester

Subject Code Subject Name

Teaching Scheme (Hrs per week) Credits

Lec Tut Prac

A. Core Subjects (Theory)

BCH01101 Business Organization and Management 4 0 0 4

BCH01102 Financial Accounting 4 0 0 4

BCH01103 Principles of Micro Economics 4 0 0 4

BCH01104 Business Communication Skills I 4 0 0 4

BCH01105 Computers 4 0 0 4

B. Practical

BCH01206 Computer Concepts and Applications Lab –I 0 0 2 1

C. Programs / Activities

BCH01607 Discipline and Talent Enrichment Program 0 0 2

BCH01607.1 Online Eligibility Exam / Internet Lab 0 0 1 2

BCH01607.2 Library 0 0 1

TOTAL 20 0 4 23 Credits Total Teaching Hours 24 Hours

POORNIMA UNIVERSITY B.Com. (Honors) First Year

Teaching Scheme for Second Semester

Subject Code Subject Name

Teaching Scheme (Hrs per week) Credits

Lec Tut Prac

A. Core Subjects (Theory)

BCH02101 Business and Industrial Laws 4 0 0 4

BCH02102 Corporate Accounting 4 1 0 4

BCH02103 Macro-economics 4 0 0 4

BCH02104 Business Statistics 4 0 0 4

BCH02105 Business Communication Skills II 3 0 0 4

B. Practical

BCH02206 Computer Concepts and Applications Lab - II 0 0 2 1





TOTAL 19 1 4 23 Credits Total Teaching Hours 24 Hours

DETAILED SYLLABUS FOR FIRST SEMESTER Code: BCH01101 Business Organization and Management 4 Credits [LTP: 4-0-0]

• OUTLINE OF THE COURSE

Unit No. Title of the unit Time required for the unit(Hours) 1. Foundation of Business 2. Entrepreneurial opportunities and business environment 3. Forms of business 4. Development of Management Thought 5. Process of Managing

• DETAILED SYLLABUS Unit Unit Details

• Foundation of Business Foundation of Indian Business Spectrum of Business Activities, Manufacturing and Service Sectors.

India's experience of globalization, and privatization, Multinational corporations and Indian transnational

• Entrepreneurial opportunities and business environment Entrepreneurial opportunities in contemporary business environment: Networking Marketing,

Franchising, Business Process Outsourcing, E-commerce and M-Commerce. Process of setting up a business enterprise. Opportunity and idea generation – role of Creativity and innovation. Feasibility study and preparation of business plan

• Forms of business Forms: (a) Forms of business including LLP, small venture enterprise and one person company, Choice

of suitable form of business ownership (b) Operations: business size and Location decisions. Lay out: mass production and mass customization, productivity, quality And logistics. (c) Functional aspects of business: Conceptual framework of functional areas Of management: Finance; Marketing and Human Resources.

• Development of Management Thought Development of Management Thought: Classical, Neo-classical, Systems, Contingency and

Contemporary Approach to Management – Drucker, Porter, Senge, Prahalad, Hammer, And Tom Peters.

• Process of Managing Process of Managing (a) Planning: corporate Strategy – Environmental Analysis and Diagnosis,

Formulation of Strategic Plan; Growth strategies – internal and external; Decision-making – concept, Process, Rationality and Techniques, Information Technology and Decision-Making, Decision Support System (b) organizing and Staffing: Contemporary Organizational Formats – Project, Matrix and Networking, (c) Management in Action: Motivation – concept and Theories: Maslow, Herzberg, Mc Gregor, and Ouchi; Leadership – Concept and Theories: Leadership Continuum, Managerial Grid, Situational Leadership. Transactional and Transformational Leadership: Communication – formal and Informal Networks, Barriers and Principles (d) control: Concept and Process, Effective Control System, Modern Control Techniques – Stakeholder Approaches (Balanced Score Card) Accounting Measures (Intergraded Ratio Analysis), and Economic and Financial Measures (Economic Value Added and Market Value Added) Behavioral Aspects of Management Control.

• RECOMMENDED STUDY MATERIAL Sr. No Book Author Edition Publication

1. Business Organization and Management C R Basu Latest Tata McGraw - Hill Education

2. Business Organization and Management C K Shah, Suresh Garg Latest Oxford Book Company

Code: BCH01102 Financial Accounting 4 Credits [LTP: 4-0-0]

OUTLINE OF THE COURSE

Unit No. Title of the unit Time required for the unit(Hours) 1. Theoretical Framework and Accounting Process 2. Accounting treatment for Depreciation and Inventory 3. Final Accounts 4. Consignment and Joint Venture Accounts 5. Understanding Financial Statements

• DETAILED SYLLABUS Unit Contents

1. Theoretical Framework and Accounting Process

Accounting as an information system, the users of financial accounting Information and their needs. Qualitative characteristics of accounting, Information. Functions, advantages and limitations of accounting. Branches of Accounting. Bases of accounting; cash basis and accrual basis. The nature of financial accounting principles – Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in India. Salient features of Accounting Standard (AS): I (ICAI). International Financial Reporting Standards (IFRS): - Need and procedures. Accounting Process: From recording of business transactions to preparation of trial balance, an overview only.

2. Accounting treatment for Depreciation and Inventory

The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets change of method. Salient features of Accounting Standard (AS): 6(ICAI) Inventories: meaning. Significance of inventory valuation. Inventory Record Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of Accounting Standard (AS): 2 (ICAI)

3. Final Accounts

Capital and revenue expenditures and receipts: general introduction only, Preparation of financial statements:- Trading, Profit and Loss Account and Balance Sheet, Non Corporate Business Entities and Non Profit Organizations- Financial Statements

4. Consignment and Joint Venture Accounts

Joint Venture Accounts- Meaning, Features, Methods, Conversion of Consignment into Joint Venture Consignment Accounts- Accounting for Consignment into books of Consignor and Consignee, Normal & Abnormal Loss of goods sent on consignment, accounting for goods sent on consignment at mark up price, valuation of closing stock

5. Understanding Financial Statements Reading Income Statement & Analyzing Balancing Sheets Drawing inferences from Published Data.

RECOMMENDED STUDY MATERIAL

Sr. No Book Author Edition Publication

1 Management Accounting M. Y. Khan, K. P. Jain 10th

2 Management Accounting I. M. Pandey Latest Vikas

Code: BCH01103 Principles of Micro Economics 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. The concept of demand and the elasticity of demand and

supply

2. Consumer Behavior 3. Production 4. Cost of Production 5. Perfect Competition

• DETAILED SYLLABUS Unit Contents 1. The concept of demand and the elasticity of demand and supply

The concept of demand and the elasticity of demand and supply: Demand curves: individual’s demand curve, market demand curve, Movements along versus shifts in the demand curve, Elasticity of demand: price, income and cross. Concept of revenue: Marginal and Average: Revenue and elasticity of demand.

2. Consumer Behavior Consumer Behavior: Notion of indifference and preference. Indifference curve analysis of consumer

behavior; Consumers equilibrium (necessary and sufficient conditions). Price elasticity and price consumption curve, income consumption curve and Engel curve, price change and income and substitution effects. Consumer surplus. Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy). Revealed Preference.

3. Production Production: Fixed and variable inputs, production function, total, average and marginal products, law

of variable proportions. Linear homogeneous production function. Production isoquants, marginal rate of technical substitution, economic region of production, optimal combination of resources, the expansion path, Isoclines, returns to scale.

4. Cost of Production Cost of Production: Social and private costs of production, difference between economic and

accounting costs, long run and short run costs of production. Economies and diseconomies of scale and the shape of the long run average cost. Learning curve.

5. Perfect Competition Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the

industry in the short and the long runs, including industry’s long run supply, difference between accounting and economic profits, producer surplus. Stability analysis – Walrasian and Marshalling. Demand -supply analysis

• RECOMMENDED STUDY MATERIAL

Sr. No Book Author Edition Publication 1 Micro Economic Theory M. L. Jhingan - Konark Pub., Delhi 2 Micro Economic Theory & Application D. N. Dwivedi - Vikas Publication 3 Micro Economic Theory & Application S. K. Mishra Puri 5 Himalayan Publication

Code: BCH01104 Business Communication Skills I 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Essentials of Good English-Grammar & Usage 2. Précis Writing 3. Communication 4. Oral Communication 5. Business Letters

• DETAILED SYLLABUS

Unit Contents

1. Essentials of Good English-Grammar & Usage Sentences (Simple, Compound & Complex), The Infinitive & -in Form, Question Tags, Tenses & Verbs

Parts of Speech, Prepositions & Adjectives 2. Précis Writing Preparation of Summary of Office Notes, Summary of matters appearing in Economic & Commercial

dailies for use in committee meetings, Summary of Decision taken in Meetings and Conferences 3. Communication Definition, Meaning, Objectives & Significance; Characteristics, Purpose & Principles; Types of

Communication (Written, Oral , Face-to-Face, Silence); Importance of Communication in Management Communication Structure in an Organization; Communication Barriers & Overcoming Barriers

4. Oral Communication Meaning, Nature & Scope; Principles of Effective Oral Communication, Techniques of Effective

Speech; Media of Oral Communication (Teleconferences, Press Conferences, Demonstration, Radio Recording, Dictaphone, Meetings, Public Address System, Grapevine, GDs, Closed Circuit) The art of listening & Principles of good Listening

5. Business Letters Introduction (Needs & Functions); Types of Letters- Personnel (Resume, Interview call letters,

Appointment Letters), Purchase (Quotations, Tenders & Samples), Sales (Notes, Status, Market Survey, Reports), Notices, Agenda, Minutes of meeting and Memos

RECOMMENDED STUDY MATERIAL Sr. No Book Author Edition Publication

1 Management Accounting M. Y. Khan, K. P. Jain 10th

2 Management Accounting I. M. Pandey Latest Vikas

Code: BCH01105 Computer 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction to Computers 2. Operating System and Services in O.S. 3. Windows Operating Environment 6 4. Editors and Word Processors 5 5. Spreadsheets and Database packages & : Introduction To

R.D.B.M.S


Unit Contents

1. Introduction to Computers Introduction, Characteristics of Computers, Block diagram of computer, Types of computers and features-

Mini Computers, Micro Computers, Mainframe Computers, Super Computers; Types of Programming Languages Machine Languages, Assembly Languages, High Level Languages, Data Organization, Drives, Files, Directories, Types of Memory (Primary And Secondary)- RAM, ROM, PROM, EPROM, Secondary Storage Devices ( FD, CD, HD, Pen drive ), I/O Devices-Scanners, Digitizers, Plotters, LCD, Plasma Display, Number Systems, Introduction to Binary, Octal, Hexadecimal system; Conversion - Simple Addition, Subtraction, Multiplication, Division

2. Operating System and Services in O.S. Dos – History, Files and Directories, Internal and External Commands, Batch Files, Types of O.S.

3. Windows Operating Environment 6 Features of MS – Windows, Control Panel, Taskbar, Desktop, Windows Application, Icons, Windows

Accessories, Notepad, Paintbrush 4. Editors and Word Processors 5 Basic Concepts, Examples : MS-Word, Introduction to desktop publishing

5. Spreadsheets and Database packages & : Introduction To R.D.B.M.S Purpose, usage, commands, MS-Excel, Creation of files in MS-Access, Switching between application

MS –PowerPoint, Advantages and Limitations, Normalization, Entity Relationships, Use Of simple SQL Commands involving both single table and joins.

Code: BCH01206 Computer Application Lab -I 1 Credits [LTP: 0-0-2]



S/N MS – Word

1 Prepare a document about any tourist destination of your choice with appropriate pictures and editing features.

2

Prepare a News Paper Layout. Insert appropriate pictures wherever necessary. Use the following Features: Three Column and Four Column setting Set One or Two Advertisements Use Bullets and Numbering.

3 Create a Document consisting of Bio-data. It includes A table giving your qualification and/or experience of work. Table should be Bordered and Shaded. A Multilevel list giving your areas of interest and further areas of interest. The sub areas should be numbered as „a , „b , etc while the areas should be numbered as „1 , „2 , etc. The information should be divided in “General” and “Academic” sections. The header should contain “BIO-DATA” while the footer should have page numbers in the format Page 1 of 10. Assign a password for the document to protect it from unauthorized access.

4 Assume that you are coordinating a seminar in your organization. Write a letter to 10 different IT companies asking them to participate in the seminar using mail merge facility.

5

Prepare a document which contains template of marks card of students. Assume that there are 10 students. The footer for the document should be „Poornima University Jaipur”.

6

Prepare a document about any topic In mathematics which uses mathematical symbols. (At least 5 mathematical symbols should be used). Assign a password for the document to protect it from unauthorized access. Demonstrate the use of Hyperlink Option. Sets margins to your document, a font of size and double spaced document.

MS-EXCEL

7

Open a new workbook, save it as JavaCoffeeBar.xls. In sheet1 write following sales data for Java Coffee bar to show their First 6 months sales. Select cell B4:D4 and change the horizontal alignment to center and text to 90 degree. All titles should be in bold Format all cells numbers to currency style and adjust width as necessary. Add border to data. Select the cell range A1:H1, merge and center these cells. Apply same format to A2:H2. Give border, shading and pattern to data in sheet Apply different font settings for all titles in sheet Apply green color and bold setting to sales above 10000 (use conditional formatting) Rename current worksheet as First Half Sales

8

Prepare a worksheet to maintain student information. The work sheet should Contain Roll Number, Name and marks in 5 subjects. (Max Marks is 100).Validate the marks. Calculate the total marks. Assign the grade according to the following. Assign grade „A if the total marks is above 450. From 401 to 449 assign the grade as “B”. From 351 to 400 assign the Grade as C. From 300 to 350 the grade to be assigned is „D . For the total marks less than 300 No grade is assigned. A student is eligible to get a grade only when he gets 40 and above in all the subjects. In such cases the grade is “FAIL”. (Assume that there are 10 students).

9

Prepare a pay-bill using a worksheet. The work sheet should contain Employee Id, Name, Designation, Experience and Basic Salary and Job ID. If Job Id is 1 then DA is 40% of the basic salary. HRA is Rs. 4500. If Job Id is 2 then DA is 35% of the basic salary. HRA is Rs. 3500. If Job Id is 3 then DA is 30% of the basic salary. HRA is Rs.

2500. If Job Id is 4 then DA is 25% of the basic salary and HRA is RS.2500. For all the other Job ids DA is 20% of the basic salary and HRA is Rs. 1500. For all the above Job ids PF to be deducted is 4%. For the job ids between 1- 4 Rs. 100 to be deducted as Professional Tax. Find the net pay.

10

For the above employee worksheet perform the following operations 1. Use filter to display the details of employees whose salary is greater than 10,000. 2. Sort the employees on the basis of their net pay 3. Use advance filter to display the details of employees whose designation is “Programmer” and Net Pay is greater than 20,000 with experience greater than 2 yrs.

11

Using Excel project the Product sales for any five products for five years. Compute the total sales of each product in the five years. Compute the total sales of all the products in five year. Compute the total sales of all products for each year. Represent annual sale of all the products using Pie-Chart. Represent annual sales of all products using Bar Chart. Represent sale of a product for five years using Pie-Chart. Label and format the graphs

MS-POWERPOINT

12

Assume that you are going to give a presentation about Information Technology. (Choose some latest technologies). The presentation should have minimum 10 slides. Insert appropriate images wherever necessary. Use proper formatting, Diagrams and tables. Show the usage of action buttons, hyperlinks, and animations.

DETAILED SYLLABUS FOR SECOND SEMESTER

Code: BCH02101 Business and Industrial Law 4 Credits [LTP: 4-0-0]

• OUTLINE OF THE COURSE Unit No. Title of the unit Minimum number of hours

1. The Indian Contract Act, 1872 2. The Sale of Goods Act, 1930 & Negotiable Instrument Act- 1881 3. The Limited Liability Partnership Act, 2008 4. The Payment of Bonus Act, 1965 5. The Information Technology Act, 2000


Unit Unit Details 1. The Indian Contract Act, 1872 Contract – meaning, characteristics and kinds, Essentials of valid contract - Offer and acceptance,

consideration, contractual capacity, free consent, legality of objects. Void agreements, Discharge of contract – modes of discharge including breach and its remedies, Contingent contracts, Quasi – contracts, Contract of Indemnity and Guarantee, Contract of Bailment, Contract of Agency

2. The Sale of Goods Act, 1930 & Negotiable Instrument Act- 1881 Contract of sale, meaning and difference between sale and agreement to sell ; Conditions and warranties;

Transfer of ownership in goods including sale by non-owners ;Performance of contract of sale; Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer. Promissory Notes, Cheque & Bills of exchange

3. The Limited Liability Partnership Act, 2008 Salient Features of LLP, Difference between LLP and Partnership, LLP and Company; LLP Agreement,

Nature of LLP, Partners and Designated Partners, Incorporation Document, Incorporation by Registration Registered Office of LLP and Change Therein, Change of Name, Partners and their Relations, Extent and Limitation of Liability of LLP and Partners, Whistle Blowing, Contributions, Financial Disclosures, Annual Return, Taxation of LLP, Conversion to LLP, Winding Up and Dissolution.

4. The Payment of Bonus Act, 1965 Definitions of Accounting Year, Allocable Surplus , Available Surplus, Employee and Employer

Establishments, Establishment in Public Sector, Salary or Wage, Determination and Calculation of Bonus, Eligibility or Disqualification for bonus, Set on and set off of Allocable Surplus, Adjustment of customary or interim bonus, deductions of certain amounts of Bonus Payable, Time Limit for Payment of Bonus, Recovery of Bonus from an Employer

5. The Information Technology Act, 2000 Definitions, Digital signature, Electronic governance, Attribution, acknowledgement and dispatch of

electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers, Penalties and adjudication, Appellate Tribunal, Offences

At Least one Case Study from each Unit Questions will be case/inferences/application based.

RECOMMENDED STUDY MATERIAL: Sr. No Book Author Edition Publication

1 A Text Book of Business & Industrial Law Anshu S. Vyas 10th Vision Publications

2 Business and Industrial Laws Sushma Arora Latest Taxmann Publications (2013)

Code: BCH02102 Corporate Accounting 4 Credits [LTP: 4-1-0]


Unit No. Title of the unit Time Required for the Unit (Hours)

1. Accounting for Share Capital and Debentures 2. Valuation of Shares 3. Valuation of Goodwill 4. Final Accounts 5. Analyzing the Corporate Entities


Unit Unit Details 1. Accounting for Share Capital and Debentures Issue, forfeiture and reissue of forfeited shares- concept & process of book building. Issue of rights and

bonus shares. Buy back of shares. Redemption of preference Shares. Issue and Redemption of Debentures. Underwriting of Shares and Debentures

2. Valuation of Shares Meaning – need for valuation – factors affecting valuation – methods of valuation – Asset Backing or

Intrinsic Value Method –Yield Valuation Method – Dividend Yield –Fair Value method – value of right shares – valuation of preference shares.

3. Valuation of Goodwill Meaning – Definition – Elements of goodwill – Types of Goodwill – Purchased Goodwill – Non purchased

or inherent Goodwill – Valuation of Non-purchased Goodwill – Average Profit Method –Super Profit Method – Capitalization of Average Profit Method – Capitalization of Super Profit Method – Annuity Method

4. Final Accounts Knowledge on requirements of Companies Act for presentation of Profit and Loss Account and Balance

Sheet of a company – Treatment of special items relating to Company Final Accounts- Depreciation – Interest on Debentures – Tax –Dividends – interim – proposed – unclaimed interest out of Capital – managerial remuneration – commission after charging such commission –Treatment of Profit and Loss Appropriation Account – Preparation of Balance Sheet as per the requirements of Companies Act Amendment 1993.

5. Analyzing the Corporate Entities Collection of application form of a Company for shares and filling. Collection of Prospectus of a company

and deciding whether or not to Invest in the shares of that company recording reasons, Visit to an Underwriter’s office and collection of information. List out any five names of institutional underwriters, Collection of latest final accounts of a company and find out the net Asset value of shares List out the conditions to be fulfilled for redemption of Preference shares. Evaluate the goodwill based on a company’s Balance Sheet.


• RECOMMENDED STUDY MATERIAL:

Sr. No Book Author Edition Publication

1 Corporate Accounting M. Y. Khan, K. P. Jain 10th Pearson’s’

2 Corporate Accounting I. M. Pandey Latest Vikas

Code: BCH02103 Macro-Economics 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time Required for the Unit (Hours) 1. Introduction to Macro-Economics 2. National Income Accounting, Consumption, Saving &

Investment

3. Money & Banking 4. Determination of Income & Employment 5. Macroeconomic Stabilization & Exchange Rate

Determination


Unit Unit Details 1. Introduction to Macro-Economics Macro Economics – Definition, Nature & Scope, Macroeconomics distinguished from Microeconomics-

Circular flow of Income National Income – Definition, Concept & Measurement Indian Statistical System for Measurement of National Income Equality of National Income, National Product & National Expenditure

2. National Income Accounting, Consumption, Saving & Investment Gross National Product, Gross Domestic Product, Net National Product, Personal Income Conceptual

Difficulties in Measurement of National Income, Consumption Function, Average & Marginal Propensities to Consume, Average & Marginal Propensities to Save, Saving Rate & Investment Rate

3. Money & Banking Nature & Functions of Money, Money & Prices (QTM), Supply of Money – Currency & Credit Inflation –

Concept & Types, Credit & Commercial Banking, Central Banking Functions 4. Determination of Income & Employment Income & Employment Determination – Classical View, Say’s Law of Markets & Full Employment Wage

– Price Flexibility, Keynes’s General Theory of Employment, Interest & Money 5. Macroeconomic Stabilization & Exchange Rate Determination Business Cycles, Economic Stabilization – Fiscal Policy, Economic Stabilization – Monetary Policy,

Foreign Exchange, Floating v/s Fixed Exchange Rate System, Determination of Exchange Rate, Purchasing Power Parity, Changes in Exchange Rate – Devaluation



S.No Title of the Book Author 1. Macro Economics’ Samuelson, Nordhaus (Tata McGraw Hill) 2. Principles of Macroeconomics’ Mankiw N Gregory ( Cengage Learning) 3. ‘Macroeconomics’ Rana & Verma (Vishal Publishing House) 4. ‘Macroeconomics’ Carlin (Oxford University Press) 5. ‘Macro Economic Analysis’ E Shapiro

Code: BCH02104 Business Statistics 4 Credits [LTP: 4-0-0]


Unit No. Title of the Unit Time required for the Unit (Hours) 1. Introduction to Statistics 2. Measures of Central Tendency 3. Correlation, Regression & Measures of Dispersion 4. Sampling Methods 5. Index Numbers


Unit Unit Details

1. Introduction to Statistics Growth, Definition, Scope & Limitations ; Types of Data and Errors ; Classification & Tabulation of Data

(Meaning, Characteristic and Frequency Distribution )

2. Measures of Central Tendency Arithmetic Mean (Simple &Weighted), Median (Including Quartile, Deciles & Percentile), Geometric and

Harmonic Mean, Mode. 3. Correlation, Regression & Measures of Dispersion

Meaning, Significance, Correlation Graph; Karl Pearson Coefficient, Co-efficient of Correlation by Spearman's Rank Difference Method; Regression ;Absolute and Relative Measures of Dispersion (Quartile, Mean) Standard Deviation and their Coefficients

4. Sampling Methods Probability and Non Probability Sampling; Skill development: Preparation of Model Questionnaire. Collection of Data and computation of various averages. Analysis of data by computing standard deviation and coefficient of variation. Comparing and correlating data. Presentation of data in graphs and diagrams.

5. Index Numbers 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.



Sr. No Book Author Edition Publication 1 Business Statistics : A First Course P. K. Viswanathan, Timothy C. Krehbiel, 5th Pearson (2010) 2 Complete Business Statistics Amir D. Aczel Latest Tata-McGraw Hill

Publisher (2012)

Code: BCH02105 Business Communication Skills-II 4 Credits [LTP: 3-0-0]


Unit No. Title of the Unit Time required for the Unit (Hours) 1. Applied Grammar 2. Business Writing 3. Reviews & Writing Skills 4. Presentation Skills 5. Reading Skills


Unit Unit Details

• APPLIED GRAMMAR Introduction of Unit, Idioms and Phrases, Active and Passive, Direct and Indirect Speech, Punctuation

Marks, Homophones and Confusing words, Conclusion of unit • BUSINESS WRITING

Introduction of Unit, Memo and Notices, Agenda and Minutes of meeting, Reports- Explanation, Action Taken etc. Conclusion of unit

• REVIEWS & WRITING SKILLS Introduction of Unit, Reviews- Article, Movies, books, Newspaper; Writing- Story and Articles. Conclusion

of unit • PRESENTATION SKILLS

Introduction of Unit, What is presentation & its elements, Designing a presentation, Advanced visual support for business presentation, How to present a effective presentation, Conclusion of Unit

• READING SKILLS Introduction of Unit, Second Opinion- R.K.Narayan, The Man Eater of Malguri- R.K.Narayan, Conclusion

of Unit At Least one Case Study from each Unit Questions will be case/inferences/application based.


Sr. No Book Author • Second Opinion R.K.Narayan

• The Man Eater of Malguri R.K.Narayan

Code: BCH02206 Computer Concepts and Applications Lab-II 1 Credit [LTP: 0-0-2] A. DETAILED SYLLABUSComputer Concepts and Applications Lab – II

B. RECOMMENDED STUDY MATERIAL

S. N. Book Author Publication 1. Computer Fundamentals Pradeep Sinha BPB Publications 2. Fundamental of Computer V. Rajaraman PHI 3. 4. 5.

Websites / Journals

Hardware Concepts: 1. Demonstration of CPU Configuration ,Formatting Computer System 2 Installing Operating Systems and Basic Software Word Processing Software-MS Word 2007:

3 Creating and Saving documents, Entering, Editing, Moving, Copying and Formatting Text Using Word Art 4 Page Formatting, Finding and Replacing text, Spell Checking and Grammar Checking, Header & Footer,

Indexing

5 Columns, Tables and feature there in, Inserting (Objects, picture ), Using Graphics, templates and wizard using mail merge

6 MS Publisher : Designing pages using Templates Spreadsheet Software-MS Excel 2007:

7 Spreadsheet terminology, organization of the worksheet area, entering information, editing cells using commands and functions, moving copying, inserting and deleting rows and columns, , using date, time and addressing modes

8 Formatting worksheet, printing worksheet, creating charts, modifying and enhancing charts, naming range 9 Formatting worksheet, printing worksheet, creating charts, modifying and enhancing charts, naming range Presentation Software-MS Power Point 2007:

10 Anatomy of a power Point Presentation, Creating and Viewing a presentation, Managing Slide Shows, organizing formats with Master Slides

11 Navigating through a presentation, Using hyperlinks, advanced navigation with action setting and action buttons

12 Applying and modifying designs, adding graphics, multimedia and special effects, creating presentation for the web

POORNIMA UNIVERSITY B.Com. (Honors) Second Year

Teaching Scheme for Third Semester

Subject Code Subject Name Teaching Scheme

(Hrs per week) Credits Lec Tut Prac

A. Core Courses (Theory Subjects) BCH03101 Economic Development and Policies in India 4 0 0 4

BCH03102 Company and Compensation laws 4 0 0 4

BCH03103 Cost Accounting 4 0 0 4

BCH03104 Basics of Marketing 4 0 0 4

BCH03105 E-Commerce 4 0 0 4

BCH03106 Economic Regulation of Domestic & International Foreign Exchange Markets 3 0 0 4

B. Practical BCH03207 Computer Concepts and Applications Lab – III 0 0 2 1


BCH03608 Discipline and Talent Enrichment Program 0 0 2 2



TOTAL 23 0 4 27 Credits

Total Teaching Hours 27 Hours

POORNIMA UNIVERSITY B.Com. (Honors) Second Year

Teaching Scheme for Fourth Semester

Subject Code Subject Name Teaching Scheme (Hours per week) Credits

Lec Tut Prac

A. Core Courses (Theory Subjects)

BCH04101 Financial Management 4 0 0 4

BCH04102 Corporate Governance, CSR and Business Ethics 4 0 0 4

BCH04103 Income Tax 4 0 0 4

BCH04104 Human Resource Management 4 0 0 4

BCH04105 International Business 4 0 0 4

BCH04106 Auditing 3 0 0 4

B. Practical

BCH04207 Computer Concepts and Applications Lab – IV 0 0 2 1


BCH04608 Discipline and Talent Enrichment Program 0 0 2 2



TOTAL 23 0 4 27

Credits Total Teaching Hours 27 Hours

DETAILED SYLLABUS FOR THIRD SEMESTER Code: BCH03101 Economic Development and Policies in India 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Economic Development and Initial Features of Indian

Economy at Independence

2. Policy Regimes 3. Growth, Development and Structural Change 4. Sect oral Trends 5. Issues in the Financial Sector

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL:

S. No Book Author Edition

1. Economic Development Todaro, Michael P. and Stephen C. Smith... Eighth edition 2. India Independent (Chapters 1, 2 and 3) Bettleheim. Charles 3. Planning for industrialization Bhagwati, J. and Desai, P

Unit Contents 1. Economic Development and Initial Features of Indian Economy at Independence Concept and Measures of Development and Underdevelopment; Human Development Composition of

national income and occupational structure, the agrarian scene and industrial structure. 2. Policy Regimes a) The evolution of planning and import substituting industrialization.

b) Economic reform and liberalization. 3. Growth, Development and Structural Change a) The experience of Growth, Development and Structural Change in different phases of growth and policy

regimes across sectors and regions. b) The Institutional Framework: Patterns of assets ownership in agriculture and industry; Policies for restructuring agrarian relations and for regulating concentration of economic power; c) Changes in policy perspectives on the role of institutional framework after1991. d) Growth and Distribution; Unemployment and Poverty; Human Development; Environmental concerns. e) Demographic Constraints: Interaction between population change and economic development.

4. Sect oral Trends a) Agriculture: Agrarian growth and performance in different phases of policy regimes i.e. pre green

revolution and the two phases of green revolution; Factors influencing productivity and growth; the role of technology and institutions; price policy, the public distribution system and food security. b) Industry and Services: Phases of Industrialization – the rate and pattern of industrial growth across alternative policy regimes; Public sector – its role, performance and reforms; The small scale sector; Role of Foreign capital.

5. Issues in the Financial Sector The Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments:

Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Trade Policy Debate; Export policies and performance; Macro Economic Stabilization and Structural Adjustment; India and the WTO.

Code: BCH03102 Company and Compensation laws 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Company 2. Prospectus 3. Directors 4. Emerging issues in Company Law 5. Employees State Insurance Act, 1948

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL S. No Book Author Edition

1. An Easy Approach to Company and Compensation laws JP Sharma Eighth edition 2. Industrial Laws and Labor Laws KL Malik

Unit Contents 1. Company Definition , Characteristics, Lifting of Corporate Veil, Types of Companies, formation of a company,

promoters, pre-incorporation contracts, provisional contracts, memorandum of association, articles of association

2. Prospectus Contents, Abridged Prospectus, Red herring Prosepectus, Shelf prospectus, Statement in lieu of prospectus,

Misrreprestation of Prospectus, Share capital : Issue and allotment of shares. Nuy Back of Shares, rights issue, book Building, Bonus share, Demat sysyem, Forfeiture and Surrender of Shares, Provisions relating to Payment of Dicidened, Investor’s Education and Protection fund.

3. Directors Classification of Directors, Appointment, Qualification and Disqualifications, Legal Position and Powers,

Managing Director, manager, Meeting of Board, meeting of shareholders, Requisites of valid meeting : Notice, Agenda, chairman, Quorum, Proxy, Polls, Resolutions and Minutes. Compulsory Winding Up.

4. Emerging issues in Company Law Concepts of Producer Company, One Person company (OPC) Small Company, Associate Company, Postal

ballot, Audit Committee, Independent Director, DIN, CIN, MCA 21, Online Filing of Docuomets, Online Registration of Company, National Company Law Tribunal (NCLT), Corporate Fovernance, Clause 49, CSR, Insider Trading, Rating Agencies

5 Employees State Insurance Act, 1948 Applicability of the scheme, Definitions, Personal Injury, Factory, manufacturing Process, Wages, Partial

and PErmanenet Disablement, ESI corporation, Standing Committee and Medical Benefit Council, Contributions, Dispute and Claims, benefits

Code: BCH03103 Cost Accounting 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction to Cost Accounting 2. Materials 3. Labour 4. Overheads 5. Methods of Costing

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL S. No Book Author Edition Publication

1 Cost Accounting: Planning and Control.

Usry, Milton E. and Lawrence H. Hammer

Latest South Western Publishing Co.

2 Cost Accounting: A Managerial Emphasis

Horngreen, Charles T., George Foster and Srikant M. Dattar

Latest Prentice Hall of India Ltd

3 Cost Accounting: Traditions and Innovations.

Barfield, Jesset T., Cecily A. Raibarn and Michael R. Kinney

Latest Thomson Learning

Unit Contents 1. Introduction to Cost Accounting Meaning and Definition of Cost Accountancy, Difference between cost accounting and financial

accounting. Cost concepts and classifications, Elements of cost. Cost Sheet Installation of a costing system. Role of a cost accountant in an organization. Cost Volume Profit Analysis: Meaning, Significance and Limitations. Break –even Analysis, Profit –volume ratio, Assumptions of cost volume profit analysis.

2. Materials Material/inventory control- concept and techniques, Accounting and control of purchases, storage and issue

of materials. Methods of pricing of materials issues – FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard, Treatment of Material Losses.

3. Labor Accounting and Control of labor cost, time keeping and time booking, concept and treatment of idle time,

over time, labor turnover and fringe benefits 4. Overheads Classification, allocation, apportionment and absorption of overhead. Under- and over-absorption. Capacity

costs. Treatments of certain items in costing, like interest on capital, packing expenses, debts, research and development expenses, Activity Based Costing

5 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). Standard Costing: Meaning, Significance and Limitation, Types of standards and variances pertaining to material and labor.

Code: BCH03104 Basics of Marketing 4 Credits [LTP: 4-0-0]

o OUTLINE OF THE COURSE

Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction to Marketing 2. Market Segmentation 3. Types of Marketing and Marketing Mix 4. Types of Promotions and Channels 5. Marketing Information System & Marketing Research.

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL S. No Book Author Edition

1 Marketing Management By Philip Kotler Latest 2. Marketing Management Rajan Saxena. Latest

Unit Contents 1. Introduction to Marketing Marketing – Definition, Concepts, Significance & functions of Marketing, Nature& scope of Marketing,

Approaches to the study of Marketing, Relevance of Marketing in a developing economy. Role & functions of Marketing Manager.

2. Market Segmentation Meaning, Definition, Different ways of Segmentation, Essential of effective Market Segmentation, ,

Targeting, Developing and Communicating Positioning Strategy, Distinction between differential Marketing & Concentrated Marketing

3. Types of Marketing and Marketing Mix Types-Tele Marketing, E-Marketing-Service Marketing, Rural Marketing feature Marketing Planning &

strategies-Meaning – Scope, Utility – Product concept, Product characteristics & classification, Product mix, , Product-Line Decisions, New product development process, Product life Cycle – Price mix – factors, Methods, Importance.

4. Types of Promotions and Channels Elements of Promotion Mix – Sales Promotion System. Recent Trends in Promotion Sale. Advertising –

Role of Advertising, Advertising Media. Factors influencing channels, Role of marketing channels, Channel Design Decisions,

5 Marketing Information System & Marketing Research. Concept & components of a Marketing Information System –Marketing Research – Meaning & scope –

marketing research procedure – types & techniques of Marketing Research –Managements use of Marketing Research., Identifying and Analyzing Competitors, Competitive Strategies for Market Leaders and Challengers.

Code: BCH03105 E-Commerce 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction to Electronic commerce 2. Planning an Online Business 3. Technology for Online Business 4. Virtual existence 5. Security in E-Commerce

DETAILED SYLLABUS


S. No Book Author Edition Publication

1 E Business R (Evolution) Amor, Daniel Latest Pearson 2. Electronic Commerce Greenslein & Feinman Latest TMH 3. E-Commerce: Strategy, Technologies and Applications David Whiteley Latest TMH

Unit Contents 1. Introduction to E commerce Meaning, nature, concepts, advantages and reasons for transacting online, categories of E-Commerce.

2. Planning an Online Business Nature and dynamics of the internet, pure online vas brick and click business; assessing requirement for

an online business designing, developing and deploying the system, one to one enterprise.

3. Technology for Online Business Internet, IT Infrastructure, Middleware, contents: Text and Integrating E-business applications.

Mechanism of making payment through internet: Online payment mechanism; Electronic Payment systems; payment Gateways; Visitors to website; tools for promoting websites; Plastic Money: Debit Card, Credit Card; Laws Relating to online transactions: Salient Features.

4. Virtual existence Concepts, working, advantages and pitfalls of Virtual organization, workforce, work zone and

workspace and staff less organization. conceptual design, giving description of its transaction handling, infrastructure and Resources required and system flow chart.

5 Security in E-Commerce Digital Signatures, Network security, Data encryption with secret keys, data Encryption public keys,

Phishing, Basic Introduction of Hacking, Precautions to be taken while using the online facilities

Code: BCH03106 ERD & IF Exchange Markets 4 Credits [LTP: 3-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Regulation of Domestic Markets 2. Industries Development Regulation 3. Consumer Protection Act, 1986 4. The competition Act, 2002 5. Foreign Exchange market & Foreign Exchange management

Act, 1999

DETAILED SYLLABUS



1 Economic Regulations of Domestic and FX Markets

J.P Sharma, SunainaKanojia Latest Ane Books P Ltd, New Delhi

2. Principles of Economics R.G Lipsey and KA Chrystal Latest Oxford Univ Press

Unit Contents 1. Regulation of Domestic Markets a) Market Success and Market Failure; Basic Functions of government, market Efficiency, Market

Failure, the meaning and cause, Public policy towards monopoly and competition b) Foreign Trade Policy and Procedures: Main Features : Served from India scheme, export promotion

council, visheshkrishi gram udyogyogana, focus market scheme, duty exemption and remission scheme, advance authorization scheme, and DFRC, DEPB, EPCG, EHTP, STP, PBT, and SEZ

2. Industries Development Regulation An Overview of the current Industrial Policy, Regulatory mechanism under Industries Development and

Regulation Act, 1951, the micro, SME development act of 2006

3. Consumer Protection Act, 1986 Definitions : Appropriate laboratory, complainant, complaint, consumer Manufacturer person, restrictive

trade practice, unfair trade practice, bargaining price, central consumer protection council, state consumer protection councils and the District level Council, composition and jurisdiction and the manner in which the complaint shall be made before the district forum. Composition, Jurisdiction, procedure applicable to state commissions and National commission, Appeal Provisions.

4. The competition Act, 2002 Definitions: Acquisition, Agreement, cartel, consumer, enterprise, goods person, price, service, trade

prohibition of agreements, anti-competitive agreements, abuse of dominant position, combination, regulation of combinations, competition commission of India, establishment of commission, composition of commission, Terms of Office-Powers and Functions of Chairperson and other members of the commission.

5 Foreign Exchange market & Foreign Exchange management Act, 1999 Definitions, authorized person, capital Account Transaction Currency, Current account Transaction, foreign

exchange, person, person Resident in India, Repatriate to India, Regulation and Management of Forex, Dealing in Forex, Holding of Forex, current account transactions and capital account transactions, Export of Goods and Services, Realization and Repatriation of Forex, Contravention and Penalties, enforcement of the orders of Adjucating Authority, Adjuration and Appeal

Code: BCH03207 Computer Applications Lab - III 1 Credit [LTP: 0-0-2]

COURSE OVERVIEW AND OBJECTIVES:

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL S. N. Book Author Publication

1 Data Communication Networking Fourozen Tata Mc.Grew Hill 2 3 4 5

Websites / Journals

S.N. Unit Details

1. Implement Html Basic tags An Html Code to create different size of heading An Html Code to place the heading at the centre of the browser

2 An Html Code to incorporate font tag, paragraph tag and its attributes An Html code to right align a block of text using div tag

3 Create a line, half the size of the window and with a thickness of 5 pixels An Html code to display the imaged aligned differently Implement Anchor/Image/Text Formatting tags

4 Write an html code to incorporate all the text formatting tags An html code to illustrate an anchor tag

5 Implement Table/form /Frame 6 Create a framed page with two frames

7 An Html code to create a simple table with 2 rows and 2 columns 8 Write an html code to display a bulleted list of items.

An ordered list that starts from c and is a uppercase sequence list

9 An Html Code to scrolling to a location in the same document and use of marquee tag Create a hyperlink for an email address

DETAILED SYLLABUS FOR FOURTH SEMESTER

Code: BCH04101 Financial Management 4 Credits [LTP 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction 2. The Capital Budgeting Process 3. Cost of Capital and Financing Decision 4. Dividend Decision 5. Working Capital Decisions

DETAILED SYLLABUS



1 Financial management and policy Horne, J.C. Van Latest Prentice Hall of India. 2. Financial Management Pandey, I.M. Latest Vikas Publications.

Unit Contents 1. Introduction Scope and objective of Financial Management, Time value of money, Risk and return (including Capital

Asset Pricing Model), Valuation of securities – Bonds and Equities. 2. The Capital Budgeting Process Cash flow Estimation, Payback Period Method, Accounting(Average) Rate of Return, Net Present Value

(NPV), Internal Rate of Return (IRR), Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk- Adjusted Discount Rate

3. Cost of Capital and Financing Decision Sources of long-term financing Estimation of components of cost of capital. Methods for Calculating

cost of equity capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and financial leverage. Determinants of capital structure.

4. Dividend Decision Theories for Relevance and irrelevance of dividend decision For corporate valuation. Cash and stock

dividends. Dividend policies in practice. 5 Working Capital Decisions Concepts of working capital, the risk-return trade off, sources of short-term finance, working capital

estimation, cash management, receivables management, inventory management and payables

Code: BCH04102 Corporate Governance, CSR and Business Ethics 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Corporate Governance 2. Ethics in Business 3. Principles and Theories of Business Ethics 4. Social Responsibility of Business 5. Thinking Conceptually about Politics

DETAILED SYLLABUS



1 Politics Ethics and Social Responsibilities of Business

Bhanu Murthy, K. V. and Usha Krishna

Latest Pearson Education, New Delhi.

2. Corporate Governance, Business Ethics & CSR,

J. P. Sharma Latest Ane Books Pvt. Ltd.,

Unit Contents 1. Corporate Governance Conceptual framework of Corporate Governance, Insider Trading, Rating Agencies, Whistle

Blowing, Corporate Governance Reforms, Initiatives in India including clause 49. 2. Ethics in Business Concept of Business Ethics. Corporate Code of Ethics: Environment, Accountability and

Responsibility, Leadership, Diversity, Discrimination. 3. Principles and Theories of Business Ethics Principles of Business Ethics, Characteristics of Ethical Organization, Theories of Business

Ethics- Consequentialism, Deontologism, Teleological reasoning. Globalization and Business Ethics, Stakeholders Protection, Corporate Governance and Business Ethics

4. Social Responsibility of Business Concept, Need, Importance Pyramid of CSR, responsibility of Business towards various

stakeholders. 5 Thinking Conceptually about Politics Liberty, Equality, Justice, Rights and Recognition, The Idea of a Good Society. Domain of

Politics and Ethics: Democracy and Welfare State, Market and Globalization.

Code: BCH04103 Income Tax 4 Credits [LTP:4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Introduction 2. Ethics in Business 3. Computation of income under different heads 4. Total income and tax computation 5. Preparation of return of income

DETAILED SYLLABUS



S. No Book Author Edition Publication 1 Income Tax Law and Practice Lal, B.B Latest Konark Publications, New Delhi.

2. Students Guide to Income Tax.

Singhania, Vinod K. and Monica Singhania

Latest Taxmann Publications Pvt. Ltd., New Delhi.

Suggested Journals for Reference 1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai. 2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi. 3. Current Tax Reporter. Current Tax Reporter, Jodhpur.

Unit Contents 1. Introduction Basic concept: Income, agricultural income, person, assessee, assessment year, previous year,

gross total income, total income, maximum marginal rate of tax.

2. Ethics in Business Residential status, Scope of total income on the basis of residential status, Exempted income under

section 3. Computation of income under different heads Salaries, Income from house property, Profits and gains of business or profession, Capital gains,

Income from other source 4. Total income and tax computation Income of other persons included in assessee's total income, Aggregation of income and set-off and

carry forward of losses, Deductions from gross total income, Rebates and reliefs, Computation of total income of individuals and firms ,Tax liability of an individual and firm – Five leading cases of Supreme Court

5 Preparation of return of income: PAN – Manually, On-line filing of Returns of Income & TDS. , Provision & Procedures of

COMPULSORY ONLINE filing of returns for specified assesses.

Code: BCH04104 Human Resource Management 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit(Hours) 1. Human Resource Management 2. Acquisition of Human Resource 3. Training and development 4. Performance appraisal system & Compensation 5. Maintenance and Emerging Horizons in HRM

DETAILED SYLLABUS




1 Personnel/Human Resource Management

Decenzo, D.A. and S.P. Robbins

Latest Prentice Hall of India, New Delhi

2. Human Resource Management Dessler Latest Prentice Hall of India, New Delhi.

Unit Contents 1. Human Resource Management Concept, Evolution , Relevance, Functions and spectrum, HRD: concept and evolution, Organization of

HR Department, Role, Status and competencies of HR Manager, HR Policies, An overview of Government Policy since 1991 affecting Human Resources

2. Acquisition of Human Resource Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job description and job

specification; recruitment – Concept and sources; Process of recruitment , selection – Concept and process; test and interview; placement induction.

3. Training and development concept and importance; identifying training and development needs; designing training programs; role

specific and competency based training; evaluating training effectiveness; training process outsourcing; management development systems; career development. Methods and types of Training- On the job training and Off the Job Training

4. Performance appraisal system & Compensation Nature and objectives; techniques of performance appraisal; Methods of performance appraisal, potential

appraisal and employee counseling; job changes – transfers and promotions. Compensation: concept, policies and administration; job evaluation; methods of wage payments and incentive plans; fringe benefits; performance linked compensation.

5 Maintenance and Emerging Horizons in HRM employee health and safety; employee welfare; social security; grievance handling and readdressal,

Discipline Emerging Horizons in Human Resource Management; Human Resource Information System; Downsizing; VRS; empowerment, workforce diversity.

Code: BCH04105 International Business 4 Credits [LTP: 4-0-0]


Unit No. Title of the unit Time required for the unit

(Hours) 1. Introduction to International Business 2. International Business Environment 3. International Trade 4. Organizational structure for international business operations 5. Foreign Trade promotion measures and organizations in India

DETAILED SYLLABUS



1 International Business Charles, W.L. Hill and Jain, Kumar, Arun.

Latest Tata McGraw-Hill.

2. International Business. Justin, Paul. Latest Prentice Hall of India, New Delhi.

Unit Contents 1. Introduction to International Business Globalization and its growing importance in world economy; Impact of globalization; International

business contrasted with domestic business – complexities of international Business; Modes of entry into international business.

2. International Business Environment National and foreign environments and their components – economic, cultural and political-legal

environments; Global trading environment – recent trends in world trade in Goods and services; Trends in India’s foreign trade.

3. International Trade Theories (Ricardo’s Theory, Heckscher-Ohlin Theory), Balance of payment, WTO – Its objectives,

principles, organizational structure and functioning; World Bank and IMF, International financial system and institutions; Foreign exchange markets and risk management;

4. Organizational structure for international business operations Key issues involved in making international production, finance, marketing and Human resource decisions;

International business negotiations.

5 Foreign Trade promotion measures and organizations in India Special economic zones (SEZs) and 100% export oriented units (EOUs); Measures for promoting foreign

investments into and from India; Indian joint Ventures and acquisitions abroad. Current Foreign Trade Policy (2009-14)

Code: BCH04106 Auditing 4 Credits [LTP: 3-0-0]


Unit No. Title of the unit Time req. for the unit (Hours) 1. Introduction to Auditing 2. Audit Procedure 3. Audit of Limited Companies 4. Special Areas and Trends in Auditing 5. Case Study / Numerical Problems

DETAILED SYLLABUS



S. No Book Author Edition Publication 1 Contemporary Auditing, Real

Issues and Cases. Michael Chris Knapp Latest Thomson

Learning. 2. Auditing: An Integrated

Approach. Alvin, S.A. Arens and K. Loebbecke James

Latest Prentice Hall

Unit Contents 1. Introduction to Auditing Meaning, Objects, Basic Principles and Techniques. Classification of Audit. Audit Planning.

Internal Control – Internal Check and Internal Audit

2. Audit Procedure Audit Procedure – Vouching and verification of Assets & Liabilities.

3. Audit of Limited Companies i) Company Auditor: Qualifications and disqualifications, Appointment, Removal, Remuneration,

Rights, Duties and Liabilities. (ii) Audit Committee (iii) Auditor’s Report: Contents and Types. Auditor’s certificates (iv) Emphasis on Companies (Auditor’s Report) order, 2003 (CARO – 2003) (v) Liabilities of Statutory Auditors in case of non-compliance.

4. Special Areas and Trends in Auditing Special Areas of Audit: Special features of Cost audit. Tax audit and Management auditing 6.

Recent Trends in Auditing: Basic considerations of audit in EDP Environment. 5 Case Study / Numerical Problems Relevant Case Studies [3 minimum]

Code: BCH04207 Computer Applications Lab - IV 1 Credit [LTP: 0-0-2]

DETAILED SYLLABUS

RECOMMENDED STUDY MATERIAL S. N. Book Author Publication

1 Data Communication & Networking Behrouz A Forouzan Tata McGrew Hill

2 Computer Networking Hennen Bomp 3 4 5

Websites / Journals

Unit Unit Details 1 Implement Styles. An Html code to specify style rules 2 An Html code where note and syntax are used to identify the class styles 3 An html code using ID selector 4 An Html code where the B tag inherits the properties of the body tag and the <I> tag

overrides the <body> properties 5 An html Code that links a style sheets called sheet1.css to first1.html 6 HTML should be implemented by the student using Macromedia 7 CSS should be implemented by the student using Macromedia 8 Developing website should be developed by the student using Macromedia Dreamweaver:

Website development activity is by individual student. 9 HTML should be implemented by the student using Dream viewer

10 CSS should be implemented by the student using Dream viewer 11 Dreamweaver: Website development activity is by individual student. 12 Dreamweaver: Website development activity is by individual student.

POORNIMA UNIVERSITY B.Com. Honors

Teaching Scheme for Fifth Semester


Lec. Tut. Prac. A. Core Subjects

BCH05101 Entrepreneurship & Small Business 3 0 0 3 BCH05102 Indirect Tax 3 0 0 3 BCH05103 Strategic Management 3 0 0 3 BCH05104 Banking & Banking Laws 3 0 0 3 BCH05105 Advanced Corporate Accounting 3 0 0 3 BCH05106 Consumer Behavior 3 0 0 3 BCH05107 Budgeting 3 0 0 3

B. Practical BCH05208 Summer Internship Report & Viva 0 0 1 1 BCH05209 Professional Certificate Course 0 0 2 1 BCH05210 Campus Recruitment & Training 0 0 2 1



1 BCH05611.1 Online Eligibility Exam / Internet Lab/

Library 0 0 1

Total 21 0 6 25 Credits Total Teaching Hours 27

Teaching Scheme for Sixth Semester


Lec. Tut. Prac. A. Core Subjects

BCH06101 International Finance 3 0 0 3 BCH06102 Management Accounting 3 0 0 3 BCH06103 Research Methodology 3 0 0 3 BCH06104 Insurance and Risk Management 3 0 0 3 BCH06105 Organizational Behavior 3 0 0 3 BCH06106 Project Study 3 0 0 3 BCH06107 Security Analysis and Portfolio Management 3 0 0 3

B. Practical BCH06208 Dissertation 0 0 1 1 BCH06209 Professional Certificate Course 0 0 2 1 BCH06210 Campus Recruitment & Training 0 0 2 1


BCHO6611 Discipline and Talent Enrichment Program 0 0 1

1 BCH06611.1 Online Eligibility Exam / Internet Lab /

Library 0 0 1

Total 21 0 6 25 Credits Total Teaching Hours 27

DETAILED SYLLABUS FOR FIFTH SEMESTER

BCH05101 Entrepreneurship & Small Business 3Credits [LTP: 3-0-0]


To enable students to understand the basic concepts of entrepreneurship and preparing a business plan to start a small industry.

A. OUTLINE OF THE COURSE

B. DETAILED SYLLABUS

C. RECOMMENDED STUDY MATERIAL

S. N. Book Author Publication

1 Entrepreneurship, Strategies and Resources Mark. J. Dollinger, Pearson Edition. 2 Developing Entrepreneurship Udai Pareek and T.V. Rao 3 Developing Entrepreneurship, Issues and Problems S.V.S. Sharma 4 A Practical Guide to Industrial Entrepreneurs Srivastava 5 Small Business and Entrepreneurship I.K. International

Publishers Anil Kumar

6 Entrepreneur Development Bharusali 7 Go Government of India, Report of the committee on Development of small and medium entrepreneurs, 1975

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Entrepreneurship 2 Small Scale Industries 3 Formation Of Small Scale Industry 4 Preparing The Business Plan (Bp) 5 Project Assistance

Unit Unit Details 1 ENTREPRENEURSHIP Introduction – Meaning & Definition of Entrepreneurship, Entrepreneur & Enterprise – Functions of

Entrepreneur - Factors influencing Entrepreneurship - Pros and Cons of being an Entrepreneur – Qualities of an Entrepreneur – Types of Entrepreneur

2 Small Scale Industries Definition- meaning- product Range Capital Investment - Ownership Patterns, Meaning and importance of Tiny

Industries, Ancillary Industries, Cottage Industries. Role played by SSI in the development of Indian Economy. Problems faced by SSI’s and the steps taken to solve the problems - Policies Governing SSI’s

3 Formation Of Small Scale Industry Business opportunity, scanning the environment for opportunities, evaluation of alternatives and selection

based on personal competencies. Steps involved in the formation of a small business venture: location, clearances and permits required, formalities, licensing and registration procedure. Assessment of the market for the proposed project – Financial, technical, Market and social feasibility study.

4 Preparing The Business Plan (BP) Meaning – importance – preparation – BP format: Financial aspects of the BP, Marketing aspects of the BP,

Human Resource aspects of the BP, Technical aspects of the BP, Social aspects of the BP. Common pitfalls to be avoided in preparation of a BP.

5 Project Assistance Financial assistance through SFC’s, SIDBI, Commercial Banks, IFCI - Non-financial assistance from DIC,

SISI, AWAKE, KVIC - Financial incentives for SSI’s and Tax Concessions - Assistance for obtaining Raw Material, Machinery, Land and Building and Technical Assistance - Industrial Estates: Role and Types.

BCH05102 Indirect Tax 3 Credits [LTP: 3-0-0]

COURSE OVERVIEW AND OBJECTIVES: (i) To equip students with the application of principles and provisions of Central sales tax, Customs act, Central excise, value added tax, Service tax laws, (ii) To provide an insight into practical aspects and apply the provisions of tax laws to various situations.




S. N. Book Author Publication 1 Indirect Taxes V.S.Datey Law and Practice. 2 Law Manual and Customs Tariff of India R.K.Jain: 3 Central Excise Manual and Central Excise

Tariff. Taxmann’s

4 CENVAT Law and Procedure. Taxmann’s 5 Income Tax Law including VAT/Service

Tax TN Manoharan Snow White Publications Pvt.

LTD. Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Value Added Tax 2 Central Sales Tax / G.S.T (Goods & Services Tax) 3 Central Excise 4 Customs Act 5 Authorities

Unit Unit Details 1 Value Added Tax Basic Concepts of Value Added Tax – Dealer – Registered Dealer – Sales – Turnover – Input VAT – Output

VAT – Goods – Capital Goods – Exempted Sales, Zero rated sale – Merits and Demerits of VAT – Features and Methods of VAT – Variants of VAT – Methods of Computation of VAT (Simple Problems)

2 Central Sales Tax / G.S.T (Goods & Services Tax) Objects and basic scheme of CST act, Meaning – Dealer – Business – Sale – Goods – declared goods, Turnover

– Sale Price – Sales Exempt from Central Sales Tax, interstate and intra state sale, sales in the course of imports and exports, registration under CST act, – Problems on Central Sales Tax.

3 Central Excise Procedures relating to Levy, Valuation and Collection of Duty, Types of Duty, Nature of Excise Duties – Cen

vat Credit – Classification of Excisable Goods – Valuation of Excisable Goods – Important Central Excise Procedures – Problems.

4 Customs Act Meaning – Types of Custom Duties – Valuation for Customs Duty – Tariff Value – Customs Value – Methods

of Valuation for Customs – Problems on Custom Duty 4 Authorities

Various tax authorities, tax incentives and export promotion

BCH05103 Strategic Management 3 Credits [LTP: 3-0-0]






1 2 3 4 5 6 7

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction 2 Mission and purpose of business 3 Organizational appraisal 4 Strategic choice and process 5 Behavioral implementation

Unit Unit Details 1 Introduction Introduction to business policy& strategic management; concept, evolution of business policy as a discipline,

the nature of business policy, objective of business policy, an overview of strategic management, nature of strategic decision making,-approaches to strategic management, strategist and their role in strategic management.

2 Mission and purpose of business Mission and purpose of business-Definition. Objectives and goals Environmental appraisal: concepts of

environment, components of environmental scanning, appraising the environment.

3 Organizational appraisal Organizational appraisal, dynamics of internal environment, organizational capability factors, consideration in

organization appraisal methods and techniques used, structuring organizational appraisal. 4 Strategic choice and process Strategic choice and process, corporate portfolio analysis, industry corporate and SWOT analysis, subjective

factors in strategic choice, contingencies strategies, interrelationship between formulation and implementation.

5 Behavioral implementation Behavioral implementation, leadership implementation, corporate culture, corporate politics and use of power,

personal values and business ethics, social responsibility and strategic management.

BCH05104 Banking and Banking Law 3 Credits [LTP: 3-0-0]






1 2 3 4 5 6 7

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Definition of Bank 2 Regional Rural Banks 3 Determination and Regulation of Interest Rates in India 4 Negotiable Instruments 5 Endorsements

Unit Unit Details 1 Definition of Bank Definition of Bank, Commercial Banks-importance, functions and problems of Nonperforming Assets,

structure of Commercial Banking system in India. Credit Creation: Process of Credit Creation and its Limitations.

2 Regional Rural Banks Regional Rural Banks, Cooperative Banking in India. Reserve bank of India: Functions, regulation and control

of credit, monetary policy.

3 Determination and Regulation of Interest Rates in India Determination and Regulation of Interest Rates in India. Relationship between banker and Customer,

Definition of Customer, General Relationship between banker and customer, obligation of banker, Garnishee order, banker’s rights. Special types of Bankers Customers Minor, Married Women, Illiterate persons, Lunatics, Trustees, Executors and Administrators, Customer’s attorney, Joint Account.

4 Negotiable Instruments Definition of Negotiable instruments, Essential features of Negotiable instruments, holder and Holder in Due

course. Rights and Liabilities of parties for Negotiable instruments: Capacity of parties: Minor’s position, legal representative, Liability of parties, Drawer of Bill or Cheque, Liability of Maker of note & Acceptor of Bill, Liability of endorsed Negotiable Instruments without Consideration, Instrument obtained by Unlawful means.

5 Endorsements Meaning of Negotiation, Definition of Endorsement, Legal provisions regarding Endorsement, General rules

regarding forms of endorsement, regular forms of Endorsement, Kinds of Endorsement.

BCH05105 Advanced Corporate Accounting 3 Credits [LTP: 3-0-0]

COURSE OVERVIEW AND OBJECTIVES: This course enables the students to develop awareness about corporate accounting in conformity with the Provision of Companies’ Act and latest amendments thereto with adoption of Accounting Standards.




S. N. Book Author Publication 1 Financial Accounting. S.N. Maheswari 2 Advanced Accountancy RL Gupta 3 Financial Accounting. Patil Korlahalli 4

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Mergers And Acquisition Of Companies 2 Internal Reconstruction 3 Liquidation Of Companies 4 Holding Company Accounts 5 Recent Developments In Accounting

Unit Unit Details 1 Mergers And Acquisition Of Companies Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the nature of Merger

– Amalgamation in the nature of Purchase - Methods of Purchase Consideration – Calculation of Purchase Consideration (AS14) – Accounting for Amalgamation – Pooling of Interest Method and Purchase Method – Entries and Ledger Accounts in the Books of Transferor Company and Entries and Preparation of Balance Sheet in the books of Transferee Company.

2 Internal Reconstruction Meaning – Objective – Procedure – Form of Reduction – Passing of Journal Entries – Preparation of Balance

Sheet after Reconstruction. Simple Problems. 3 Liquidation Of Companies Meaning – Types of Liquidation – Order of Payment - Calculation of Liquidator’s Remuneration – Preparation

of Liquidators Final Statement of Account. 4 Holding Company Accounts Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post

Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per AS21).

5 Recent Developments In Accounting Human Resource Accounting – Environmental Accounting – Social Responsibility Accounting – Accounting

for Intangible Assets. (Theory only).

BCH05106 Consumer Behavior 3 Credits [LTP: 3-0-0]




C. RECOMMENDED STUDY MATERIAL S. N. Book Author Publication 1 Consumer behavior G. Schiffman & Leslve

Lazer kanuk L; 6th Edition; PHI, New Delhi, 2000

2 Consumer Behavior David. L. Loudon & Albert J. Bitta

4th Edition, McGraw Hill, Inc; New Delhi, 1993

3 Consumer behavior and marketing action

Assael Henry Asian Books (P) Ltd, Thomson learning, 6th Edition; 2001.

4 Consumer behavior in Indian perspective

Suja.R.Nair First Edition, Himalaya Publishing House, Mumbai, 2003.

5 Buyer and Consumer Behavior Jay D. Lindquist & M. Joseph Sirgy, Shopper

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction 2 Individual Determinants Of Consumer Behavior 3 Environmental Determinants Of Consumer Behavior 4 Consumer's Decision Making Process 5 Consumer Satisfaction & Consumerism

Unit Unit Details 1 INTRODUCTION Introduction to Consumer Behavior - A managerial & consumer perspective; why study consumer behavior? ;

Applications of consumer behavior knowledge; current trends in Consumer Behavior; Market segmentation & consumer behavior.

2 INDIVIDUAL DETERMINANTS OF CONSUMER BEHAVIOUR Consumer needs & motivation; personality and self-concept; consumer perception; learning & memory; nature

of consumer attitudes; consumer attitude formation and change 3 ENVIRONMENTAL DETERMINANTS OF CONSUMER BEHAVIOUR Family influences; the influence of culture; subculture & cross cultural influences; group dynamics and

consumer reference groups; social class & consumer behavior. 4 CONSUMER'S DECISION MAKING PROCESS Problem recognition; Search & Evaluation; Purchase processes; Post-purchase behavior; personal influence &

opinion leadership process; diffusion of innovations; Models of Consumer Behavior; Researching Consumer behavior; consumer research process

5 CONSUMER SATISFACTION & CONSUMERISM Concept of Consumer Satisfaction; Working towards enhancing consumer satisfaction; sources of consumer

dissatisfaction; dealing with consumer Complaint. Concept of Consumerism; consumerism in India; the Indian consumer; Reasons for growth of consumerism in India; Consumer protection Act 1986.

BCH05107 Business Budgeting 3 Credits [LTP: 3-0-0]






1 Business budgeting G A welsch 2 3 4 5 6 7 8

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Budgeting 2 Operating Business Budgets 3 Capital Budgeting 4 Performance Budgeting 5 Zero Base Budgeting

Unit Unit Details 1 Budgeting Meaning, origin and significance, public and private budgets, concept of surplus, deficit, balance budget,

limitation of business budget 2 Operating Business Budgets Sales budget, production budget, materials budget, labour budget, overheads budget, financial budget, cash

budget, human resource budget, research and development budget 3 Capital Budgeting Types of capital expenditure, techniques- payback period, average rate of return, net present value, internal rate

of return 4 Performance Budgeting Concept, evolution and its uses in business decision- preparation of performance budgets, follow- up and

monitoring 5 Zero Base Budgeting

Concept, evolution and its practical utility in business decisions, information system for business budget.

Code: BCHO5208 Summer Internship Report & Viva 1 Credit [LTP: 0-0-1]

COURSE OVERVIEW AND OBJECTIVES: SUMMER INTERNSHIP PROJECT Objective: By the training the student is expected to learn about the organization and analyses and suggest solutions of a live problem. The objective is to equip the student with the knowledge of actual functioning of the organization and problems faced by them for exploring feasible solutions and suggestions Guidelines: At the end of second semester examination, every student of MBA will undergo on-the-job

practical training in any manufacturing, service or financial organization. The training will be of 6 to 8 weeks duration. The guidelines of training will be provided before the end of the second semester classes.

During the course of training, the organization (where the student is undergoing training) will assign a problem/project to the student. The student, after the completion of training will submit a report to the College/Institute, which will form part of third semester examination. However, the report must be submitted by the end of September during third semester A Performance appraisal by the external examiner will be attached with the report.

The report (based on training and the problem/project studied) prepared by the student will be termed as Summer Training Project Report. The report should ordinarily be based on primary data. It should reflect in depth study of micro problem, ordinarily assigned by the organization where student undergoes training. Relevant tables and bibliography should support it. One comprehensive chapter must be included about the organization where the student has undergone training. This should deal with brief history of the organization, its structure, performance products/services and problems faced. This chapter will form part I of the Report. Part II of the Report will contain the study of micro research problem. The average size of

Report ordinarily will be 100 to 150 typed pages in standard font size (12) and double spacing. Three neatly typed and soft bound (paperback) copies of the report will be submitted to the College/Institute. The report will be typed in A-4 size paper.

The report will have two certificates. One by the College and the other by the Reporting Officer of the organization where the student has undergone training. These two certificates should be attached in the beginning of the report.

The report will be evaluated by internal and external examiner. It will carry total 100 marks divided into written report of 50 marks by external examiner and presentation of 50 marks in front of a panel of at least three faculty members appointed by Director/ Principal of the college.

The marks will be awarded by the external examiner to be appointed by the examination division.

The format of the report is given below: o Objective of the Research Undertaken o Literature Review o Research Methodology o Results and Analysis o Conclusions o References o Appendices – to include questionnaire, if any

DETAILED SYLLABUS FOR SIXTH SEMESTER

BCH06101 International Finance 3 credits [LTP: 3-0-0]

COURSE OVERVIEW AND OBJECTIVES: To familiarize the students with International Financial Management issues.



C. RECOMMENDED STUDY MATERIAL S. N. Book Author Publication

1 International Finance Harris Manville 2 International Finance. Keith Pibean 3 Case And Problems In International Finance Timothy Carl Kesta 4 Avadhani B.K, International Finance Theory And Practice Avadhani B.K 5 International Financial Management. P.A. Apte

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction To International Finance 2 Foreign Exchange And Balance Of Payments 3 Instruments In International Financial Markets. 4 Foreign Exchange Risk 5 International Financial Institutions And Liquidity

Unit Unit Details 1 Introduction To International Finance Issus Involved In International Business And Finance, Methods Of Payment, International Monetary System.

2 Foreign Exchange And Balance Of Payments Forex Market & Its Intermediaries, ADR, Foreign Exchange Rate, Theories Of Foreign Exchange Rate

Determination. Components Of Balance Of Payments – Disequilibrium In The Balance Of Payments- Methods Of Correction Of Disequilibrium.

3 Instruments In International Financial Markets. Meaning-Definition-International Finance Markets-Globalisation Of Capital Markets, Innovation In Foreign

Securities And International Portfolio Management. 4 Foreign Exchange Risk Exchange Risks – Hedging, Forward, Future, Swaps Options, Valuation Of Future S And Efficiency Of The

Exchange Market. 5 International Financial Institutions And Liquidity

The Imf, International Liquidity And Sdr’s (Special Drawing Rights) – International Bank For Reconstruction And Development (World Bank), International Development Association, International Investment Guarantee Agency.

BCH06102 Management Accounting 3 Credits [LTP: 3-0-0]

COURSE OVERVIEW AND OBJECTIVES: The objective of this subject is to enable the students to understand the analysis and interpretation of financial statements with a view to prepare management reports for decision-making.




S. N. Book Author Publication 1 Management Accounting Dr. S. N. Maheshwari 2 Management Accounting Sexana 3 Management Accounting Dr. S. N. Goyal & Manmohan

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Management Accounting 2 Analysis Of Financial Statement 3 Ratio Analysis 4 Fund Flow Analysis 5 Cash Flow Analysis

Unit Unit Details 1 Management Accounting Meaning – Definition – Objectives – Nature And Scope– Role Of Management Accountant – Relationship

Between Financial Accounting And Management Accounting, Relationship Between Cost Accounting And Management Accounting.

2 Analysis of Financial Statement Types Of Analysis – Methods Of Financial Analysis – Comparative Statements – Common Size Statements –

Trend Analysis – Problems. 3 Ratio Analysis Meaning and Definition of Ratio, Classification of Ratios, Uses & Limitations – Meaning and types of Ratio

Analysis – Problems on Ratio Analysis - Preparation of financial statements with the help of Accounting Ratios.

4 Fund Flow Analysis Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and Limitations of

Fund Flow Statement – Procedure of Fund Flow Statement 5 Cash Flow Analysis

Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement and Fund Flow Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of AS-3 – Procedure of Cash Flow Statement – Concept of Cash and Cash Equivalents - Cash Flow from Operating Activities – Cash Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of Cash Flow Statement according to AS-3 (Indirect Method Only).

BCH06103 Research Methodology 3 Credits [LTP: 3-0-0]





S. N. Essential Readings Author Publication

1 The Practice of Social Research, Babbie, Earl R.

Wadsworth, 10th edition, 2007 publication

2 Research Methodology: Concept and Case

Chawla, Deepak and Neena Sondhi Vikas Publications

3 Statistics for Management Levin R. I.; Rubin, D. S. Pearson 7th edition, 1998 4 Business Research Methods Bajpai, Navin Pearson Publication

Suggested Readings: 1 Research Methods for Business:

Skill Building Approach, Sekaran, Uma, and Bougie, Roger Wiley 5th edition 2010

Publication 2 Applied Statistics for Business

and Economics: An Essential Approach,

Webster, Allen L TMH, 3rded

3 Research Methods for Business Students

Mark, N.K. Saunders and Philips Lewis 5thed., Pearson Publishers

4 Business Statistics: A First Course,

Levine, David M., Krehbiel, Timothy C., Berenson, Mark L. and, P.K. Viswanathan,

Pearson 4th edition, 2008 Publication

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction 2 Research Process 3 Measurement 4 Hypothesis Testing 5 Report Preparation

Unit Unit Details 1 Introduction

Meaning of research; Scope of Business Research; Purpose of Research – Exploration, Description, Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series; Conception, Construct, Attributes, Variables, and Hypotheses

2 Research Process

An Overview; Problem Identification and Definition; Selection of Basic Research Methods- Field Study, Laboratory Study, Survey Method, Observational Method, Existing Data Based Research, Longitudinal Studies, Panel Studies

3 Measurement

Definition; Designing and writing items; Uni-dimensional and Multi- dimensional scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurston, Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types, Sample Size Decision; Secondary data sources

4 Hypothesis Testing Tests concerning means and proportions; ANOVA, Chi-square test and other Non-parametric tests

5 Report Preparation Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography and Annexure in

report; JEL Classification

BCH06104 Insurance and Risk Management 3 Credits [LTP: 3-0-0]

COURSE OVERVIEW AND OBJECTIVES: This course is intended to develop an understanding among students about identifying analyzing and managing various types of risk. Besides, the students will be in a position to understand principles of insurance and its usefulness in business, along with its regulatory framework.





1 Principles of Risk Management and Insurance George, E. Rejda Pearson Education. 2 Introduction to Risk Management and Insurance Dorfman, Marks S Pearson

Suggested Readings: 1 All the three modules of Insurance and Risk Management by Institute of Chartered Accountants of India 2 Insurance and Risk Management Gupta. P.K Himalaya Publishing House 3 Principles and Practices of Insurance Mishra, M. N S. Chand and Sons. 4 Elements of Insurance .Dinsdale, W.A Pitaman. 5

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction 2 Insurance Sector 3 Principles of Insurance 4 Life Insurance Products 5 Insurance Documents

Unit Unit Details 1 Introduction Concept of Risk, Types of Risk, Managing Risk, peril, hazard, Sources and Measurement of Risk, Risk

Evaluation and Prediction. Disaster Risk Management, Risk Retention and Transfer 2 Insurance Sector Concept of Insurance, Need for Insurance, importance of insurance, Globalization of Insurance Sector,

Reinsurance, Co-insurance, Assignment, Types of Insurance, Fire and Motor Insurance, Health Insurance, Marine Insurance, Automobile Insurance.

3 Principles of Insurance Nature of Insurance Contract, Principle of Utmost Good Faith, Insurable Interest, proximity cause, contribution

and subrogation, Indemnity, Legal Aspects of Insurance Contract, 4 Life Insurance Products Traditional Unit Linked Policies: Individual and Group policies: With-profit and without-profit policies:

Different types of insurance products-whole life products, interest sensitive products, term-assurance annuities Endowment: Assurance.

5 Insurance Documents Insurance Document, Including Proposal forms and other relevant forms: First premium receipt/renewal

premium receipt: Policy contract: Endorsements: Renewal notice/ bonus notices: Other insurance documents related to receipt.

BCH06105 Organizational Behavior 3 Credits [LTP: 3-0-0]





S. N. Book Author Publication 1 Organizational Behavior Robbins, S.P. Prentice Hall of India Pvt. Ltd., New

Delhi. 2 Organizational Behavior Greenberg, Jerald, and Robert A Baron, Prentice Hall of India Pvt. Ltd., New

Delhi. 3 Organizational Behavior Luthans, F McGraw Hill International. New York.

Readings 1 Organizational Behavior. Chhabra, T. N. Sun India Publications. 2 Organizational Behavior Singh, A.K., and B. P. Singh Excel Books Pvt. Ltd, New Delhi. 3 Management of

Organizational Behavior Hersey, P.K., Blanchard, H. and D. E.

Johnson Leading Human Resources, Pearson Education.

4 Organizational Behavior Moshal, B.S. Ane Books Pvt. Ltd., New Delhi 5 Organizational Behavior:

Text and Cases Sekaran, Uma Tata McGraw Hill, New Delhi

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Introduction 2 Individual Behavior 3 Motivation And Interpersonal Behavior 4 Group Behavior 5 Dynamics of Organizational Behavior

Unit Unit Details 1 Introduction Definition, Need and Importance of Organizational Behavior, Contributing disciplines of OB Nature and

Scope, Organizational Behavior Models 2 Individual Behavior Personality – Type A and B, Big five personality types, Factors influencing personality.

Values And Attitudes– Concept and types of values: Terminal value and instrumental value. Components of attitude, job related attitudes, measurement of attitude. Learning – Concept and learning theories and reinforcement. Perceptions And Emotions – Importance, factors influencing perception, perpetual distortions, emotional intelligence.

3 Motivation And Interpersonal Behavior Motivation – Meaning and importance of motivation, Maslow’s need hierarchy theory, Herzberg’s two factor

theory, Theory X Theory Y, Intrinsic and Extrinsic motivation by Ken Thomas, Measurement of motivation using standard questionnaire. Communication and feedback. Transactional Analysis (TA), Johari Window.

4 Group Behavior Group Dynamics, Cohesiveness and Productivity.

Conflict: Sources of conflict, resolution strategies. Leadership: Meaning and concept of leadership, trait theory, transactional, charismatic, and transformational leadership.

5 Dynamics of Organizational Behavior Organizational Climate and Culture – Concept, Factors affecting organizational climate and culture,

Developing organizational culture. Organizational Change – Importance, Stability vs. Change, Proactive vs Reaction change, Change process, Resistance to change, Managing change. Stress – Work Stressors, Consequences, Prevention and Management of stress

BCH06107 Security Analysis and Portfolio Management 3 Credits [LTP: 3-0-0]






1 Indian financial system Bharti V Pathak 2 3 4 5 6 7 8

Websites / Journals

Unit No. Title of the unit Time Required for the Unit (Hours) 1 Investments 2 Security Market in India 3 Types of Investment & risk 4 Analysis for investment 5 Portfolio construction

Unit Unit Details 1 Investments Investments, Nature &scope of Investment Analysis, Elements of Investment, Avenues of investment,

approaches to investment analysis, concept of return and risk, security return & risk analysis, measurement of return & risk.

2 Security Market in India Security Market in India: Primary Market &Secondary Market, Function of Stock exchanges in India, SEBI- its

functions &operations, Depositories Act 1996. 3 Types of Investment & Risk Types of Investment & risk: security & derivatives, Deposits, LIC polices, UTI, non-financial investment- real

estate, gold & other types, tax saving schemes in India; risk- interest rate risk, market risk &inflation risk 4 Analysis for Investment Analysis for investment: fundamental Analysis- Economy Analysis, Industry Analysis, Company Analysis,

Efficient Market Hypothesis- Weak, Semi strong & strong market &its testing techniques 5 Portfolio Construction

Portfolio construction: traditional portfolio & modern portfolio, Markowitz model, selection of optimum portfolio, management Portfolio & portfolio revision. Capital Market Theory.