(with specialization in financial...

Study & Evaluation Scheme

of

Bachelor of Commerce (Hon.) (With Specialization in Financial Markets)

[Applicable w.e.f. Academic Session 2018-19 till revised]

In Collaboration with BSE

TEERTHANKER MAHAVEER UNIVERSITY

N.H.-24, Delhi Road, Moradabad, Uttar Pradesh- 244001 Website: www.tmu.ac.in

TEERTHANKER MAHAVEER UNIVERSITY (Established under Govt. of U.P. Act No. 30, 2008)

Delhi Road, Bagadpur, Moradabad (U.P.)


of Bachelor of Commerce (In Collaboration with BSE)

SUMMARY

Programme

Duration

Medium Minimum Required Attendance Maximum Credits Minimum Credits Required for Degree Assessment:

: B.Com(H)(Bachelors in Financial Markets) : Three Years full time (Six Semesters)

: English

: 75%

: 170

: 166

Evaluation Internal External Total

Theory 40 60 100

Practical/ Dissertations/ Project Reports 50 50 100

Class Test-1 Class Test-2 Class Test-3 Assignment(s) Attendance Total

Best two out of three

10 10 10 10 10 40

Duration of Examination External Internal

3 Hours 1.5 Hours

To qualify the course a student is required to secure a minimum of 45% marks in aggregate

including the semester end examination and teachers continuous evaluation.(i.e. both internal

and external).A candidate who secures less than 45% of marks in a course shall be deemed to

have failed in that course. The student should have at least 45% marks in aggregate to clear

the semester

Question Paper Structure

1. The question paper shall consist of SIX questions. Out of which first question shall be

of short answer type (not exceeding 50 words) and will be compulsory. Question No. 1

shall contain 8 parts representing all units of the syllabus and students shall have to

answer any five (weight age 2 marks each)

2. The remaining five questions shall have internal choice. The weight age for each question shall be 10 marks.


Programme: B Com-(H)

Semester I

S.No. Course Subject Subject

Owner Periods Credits Evaluation Scheme

Code L T P Internal External Total 1 BCH105 Principles of Economics TMU 4 0 0 4 40 60 100

2 BCH107 Mercantile Law TMU 4 0 0 4 40 60 100

3 BCH110 Introduction to Financial Markets

BSE 4 0 0 4 40 60 100

4 BCH111 Financial Accounting & Reporting

TMU 4 0 0 4 40 60 100

5 BCH113 Fundamental of Statistics TMU 3 2 0 4 40 60 100

6 BCH114 Principles of Management TMU

4 0 0 4 40 60 100

7 BCH198 Business Communication – I TMU 3 0 0 3 40 60 100

Total 26 2 0 27 280 420 700

Semester II

S. No. Course

Subject Subject

Owner

Periods Credits

Evaluation Scheme

Code L T P Internal External Total

1 BCH205 Business Environment TMU 4 0 0 4 40 60 100

2 BCH209 Securities Law BSE 4 0 0 4 40 60 100

3 BCH210/BCH402

Cost Accounting BSE

4 0 0 4 40 60 100

4 BCH211 Ethical and Professional Standards

BSE 4 0 0 4 40 60 100

5 BCH213 Business Mathematics BSE

3 2 0 4 40 60 100

6 BCH298 Business Communication – II

TMU 3 0 0 3 40 60 100

7 BCH251 Comprehensive Viva TMU 0 0 0 4 50 50 100

Total 22 2 0 27 290 410 700

Semester III

S. No. Course

Subject Subject

Owner

Periods Credits

Evaluation Scheme


1 TMU301 Environmental Studies TMU

4 0 0 4 40 60 100

2 BCH310 Marketing and Sales of

Financial product TMU

4 0 0 4 40 60 100

3 BCH311 Derivatives I BSE 4 0 0 4 40 60 100

4 BCH312 Strategic Management TMU

4 0 0 4 40 60 100

5 BCH313 Business Research Methods BSE 4 0 0 4 40 60 100

6 BCH315 Corporate Finance BSE 4 0 0 4 40 60 100

7 BCH352 Advance Excel (P) – I BSE

2 0 4 4 50 50 100

Total 26 0 4 28 290 410 700

Semester IV

S.No. Course Subject Subject

Owner

Periods Credits

Evaluation Scheme


1 BCH408 Fixed Income Securities BSE

4 0 0 4 40 60 100

2 BCH409 Information Technology In

Business Management BSE

3 0 2 4 40 60 100

3 BCH411 Derivatives II BSE

4 0 0 4 40 60 100

4 BCH412 Mergers & Acquisitions BSE

4 0 0 4 40 60 100

5 BCH413 Behavioural Finance BSE

4 0 0 4 40 60 100

6 BCH414 Technical Analysis BSE 4 0 0 4 40 60 100

7 BCH452 Advance Excel (P)-2 BSE

2 0 4 4 50 50 100

Total 25 0 6 28 290 410 700

Semester V

S.No. Course

Code Subject Subject

Owner

Periods Credits

Evaluation Scheme

L T P Internal External Total

1 BCH502 Management Accounting TMU 3 2 0 4 40 60 100

2 BCH505 Project Financing TMU 4 0 0 4 40 60 100

3 BCH507 Financial Planning BSE 4 0 0 4 40 60 100

4 BCH508 Mutual Funds BSE 4 0 0 4 40 60 100

5 BCH509 Financial Modeling BSE 4 0 0 4 40 60 100

6 BCH510 Commodity Markets BSE 4 0 0 4 40 60 100

7 BCH511 Foreign Exchange

Management BSE

4 0 0 4 40 60 100

8 BCH551 Report

(Financial Statement Analysis)

TMU 0 0 4 4 50 50 100

Total 27 2 4 32 330 470 800

Semester VI

S. No.

Course Code Subject Subject

Owner

Periods

Credits Evaluation Scheme

L T P Internal External Total

1 BCH603 Security Analysis and

Investment Management TMU

3 2 0 4 40 60 100

2 BCH608 Taxation BSE

3 2 0 4 40 60 100

3 BCH609 Innovative Financial

Services BSE

4 0 0 4 40 60 100

4 BCH610 Business Planning and

Entrepreneurial Management

TMU 4 0 0 4 40 60 100

5 BCH611 Financial Technology BSE

3 2 0 4 40 60 100

6 BCH612 Financial Risk

Management BSE

4 0 0 4 40 60 100

7 BCH651 Comprehensive Viva TMU

0 0 0 4 50 50 100

Total 21 6 0 28 290 410 700

Note:

L - Lecture T- Tutorial P- Practical C-Credits

1L = 1Hr 1T= 1 Hr 1P= 1 Hr 1C = 1Hr of Theory Paper

2 Hrs of Practical/Tutorial

B.Com (H) - Semester I Principles of Economics

Course Code: BCH105 L- 4, T-0, P-0, C-4 Objective: The objective of this course is to develop basic understanding about the economic

concepts, tools and techniques for their applications in business decisions.

Unit-wise Course Contents:

Unit-I: Introduction: Nature, scope and relevance of managerial economics in business

decisions; Fundamental economic concept - scarcity of resources, opportunity

cost, production possibility curve, incremental principle, time value of money,

micro v/s macro economics. (8 Hours)

Unit-II: Demand and Supply Analysis: Demand function meaning, types and

determinants, law of demand; Elasticity of demand - meaning, types and its

measurement, application of elasticity concept in business; Supply function -

meaning and its determinants; law of supply; market equilibrium. (8 Hours)

Unit-III: Consumer Behaviour: Utility analysis and indifference curve analysis;

Consumer's equilibrium under utility and Indifference curve approaches; Demand

forecasting - its significance and techniques. (8 Hours)

Unit-IV: Production and Cost Analysis: Production - factors of production, fixed and

variable inputs, law of variable proportions; law of returns to scale, economies

and diseconomies of scale; Cost analysis; kinds of costs, short run and long run

cost functions - their nature, shape and inter-relationship. (8 Hours)

Unit-V: Market Structures and Price Determination: Different market structures and

their characteristics, short run and long run price - output decisions under perfect

competition, monopolistic competition, monopoly and oligopoly. (8 Hours)

Text Books: 1. Dwivedi D.N., Managerial Economics, Vikas Publishing House Pvt. Ltd., New Delhi. 2. Mehta P. L., Managerial Economics, S.Chand.

Reference Books: 1. Mehta P. L., Managerial Economics, Sultan Chand & Sons. 2. Koutsoyiannis, A Modern Micro Economics, Macmillan Press Ltd.

* Latest editions of all the suggested books are recommended.

B.Com (H) - Semester I Mercantile Law

Course Code: BCH107 L-4, T-0, P-0, C-4 Objective: To provide the brief idea about the frame work of Indian Business Laws, to orient students,

about the legal aspects of business, to familiarize the students with case law studies related to Business

Laws.


Unit – I: The Indian Contract Act 1872 and Sale of Goods Act, 1930: The Indian

Contract Act, 1872: Section 1 to 75. Sale of Goods Act, 1930: Scope of Act, Sale

and Agreement to sell, essential of a valid Sale Contract. Conditions and

warranties: Implied Condition and warranties, Rights of an unpaid seller. (8 Hours)

Unit – II: Negotiable Instrument Act, 1981: Meaning & Features of Negotiable

Instrument, Types of Negotiable Instrument: promissory notes, bills of exchange,

cheques and hundis. (8 Hours)

Unit – III: Consumer Protection Act, 1986: Meaning of Consumer, Concept of Consumer

Protection, Needs of Consumer Protection, Rights & Responsibilities of

Consumers. Consumer Protection Act 1986: Silent Features, Goods and Services

covers under the act, Filing of Complaint. Machinery of Settlement of Dispute

under Act: District Forum, State Commission and National Commission. (8 Hours)

Unit – IV: Company Law: Company and its Formation, Public and Private Companies,

Formation of a Company, Promoters, Nature and Types of Companies Principal

Documents: Prospectus, Memorandum of Association, Articles of Association.

Meetings and Winding Up: Meetings and Resolution. (8 Hours)

Unit – V: Intellectual Property Rights (IPR) - IPR definition/ objectives, Patent

definition. What is patentable? What is not patentable? Invention and its

Attributes, Inventors and Applications, Trademarks, definition, types of

trademarks, infringement and passing off, Copy right definition and subject in

which copy right exists, Originality, Meaning and Content. (8 Hours)

Text Books:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.

2. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi. Reference Books: 1. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.

2. P C Tulsian and Bharat Tulsian,Business Law, McGraw Hill Education.


B.Com (H) - Semester I Introduction to Financial Markets

Course Code: BCH110 L-4, T-O, P-0, C-4

Objective: This course aims to develop students understanding of the basic principles of

financial markets and provides an introduction how assets are valued and traded in those

markets. The course considers stock market prices and returns; stock market risk and the

influence of risk on the pricing of shares. It also considers exchange rates, interest rates and the

pricing of bonds; and the characteristics and pricing of financial futures and option.


Unit – I: Markets and Financial Instruments: Types of Markets: Equity, debt,

derivatives, commodities, meaning and features of private, public companies;

types of investment avenues: Fixed Deposits, Bank Deposits, Provident Fund,

Life Insurance, Post Office Savings, Small savings, Gold, Mutual Funds, Equity

Share, Debentures / Bonds. (8 Hours)

Unit – II: Primary Market: Initial Public Offer (IPO), Book Building through Online IPO,

Eligibility to issue securities, Pricing of Issues, Fixed versus Book Building

issues, ADRs/GDRs, Allotment of Shares, Basis of Allotment, Private Placement.

(8 Hours)

Unit – III: Secondary Market: Role and Functions of Securities and Exchange Board of India

(SEBI), Depositories, Stock Exchanges, Stock Price Indices, Brokers, Sub-

brokers, Foreign Institutional Investors (FIIs). (8 Hours)

Unit – IV: Portfolio Managers: Custodians, Share Transfer Agents, Know Your Client,

Member Constituent Agreement, Merchant Bankers, Bankers to an Issue,

Debenture Trustees, Underwriters, Credit Rating Agencies, Listing, Membership.

(8 Hours)

Unit – V: Trading and Clearing and Settlement: Screen – based trading, Client Code,

Contract Note, Price-time priority, Price Bands, clearing and Settlement, Rolling

Settlement, Settlement Guarantee Fund (SGF), Margins, Investor Protection Fund

(IPF), Do’s and Don’ts for investors. BSE Trading System: Bombay Online

Trading System (BOLT), NSE Trading System: National Exchange For

Automated Trading (NEAT), Open Dealer Integrated Network Trading system

(ODIN). (8 Hours)

Text Books:

1. Bodie, Kane, and Marcus, “Essentials of Investments, McGraw Hill.

2. Ross, Westerfield, and Jordan, “Essentials of Corporate Finance,” Custom Edition. Reference Books:

1. Corporate Finance, 11th edition, Stephen Ross, Jeffrey Jaffe, and Randolph Westerfield,

McGraw Hill Financial.

2. Principles of Corporate Finance, 12th edition, Richard Brealey and Stewart Myers,McGraw-

Hill Financial.


B.Com (H) - Semester I Financial Accounting & Reporting

Course Code: BCH111 L-4, T-0, P-0, C-4

Objective: This course introduces you to concepts of financial accounting and helps you in

learning technical skills required for preparation and analysis of financial statements and

disclosures.


Unit – I: Introduction to Accounting: Accounting- Meaning, Characteristics, and Scope

of Accounting; Single Entry System vs Double Entry System, Cash Basis of

Accounting and Accrual Basis of Accounting; Accounting Concept and

Convention. (8 Hours)

Unit – II: Basic Accounting Process: Journal, Ledger, Trial Balance and Final Account.

Preparation of Final Accounts: (Profit & Loss A/C Balance Sheet). (8 Hours)

Unit – III: Depreciation: Meaning, Scope and merits and demerits. Methods: Straight Line

Method and Written Down Value Method; Inventory Accounting: Meaning of

Inventory, Methods- Base Method, LIFO, FIFO & Weighted Average Method.

Accounting for Capitalization (8 Hours)

Unit – IV: Financial Statements: Comparative Statements; Common Size Statements; Ratio

Analysis – Liquidity Ratio, Solvency Ratio, Turnover Ratio and Profitability

Ratio. (8 Hours)

Unit – V: Reporting: Cash Flow Statement (AS-3), Funds Flow Statement, Annual

Reports, Reporting Requirements. (8 Hours)

Text Books:

1. Rick Antle, Stanley J. Garstka, Financial Accounting by Thomson Analytics.

2. Elliott B and J Elliott Financial Accounting and Reporting, 15th Edition by Prentice Hall.

3. Financial Accounting & Reporting published by Directorate of Studies, The Institute of Cost

and Works Accountants of India.


B.Com (H) - Semester I Fundamental of Statistics


Objective: The objective of this course is to provide an understanding for the graduate business

student on statistical concepts to include measurements of location and dispersion, probability,

regression etc.


Unit – I: Introduction to Statistics: Concepts, Scope, Significance and Limitations. Types

of Data: Primary and Secondary. Frequency Distribution: Individual, Discrete and

Continuous, Measures of Central Tendency: Mean, Median and Mode. (8 Hours)

Unit – II: Diagrammatic and Graphical: Meaning, Importance and Scope; Representation

of statistical data in Diagrammatic and Graphical. (8 Hours)

Unit – III: Dispersion: Measures of Dispersion, Relative Dispersion and Correlation:

Meaning, Scope, Importance and Limitations, Methods of Correlation: Karl

Pearson’s coefficient of correlation, Scatter diagram Method, Spearman’s rank

Correlation. (8 Hours)

Unit – IV: Regression Analysis: Meaning, Scope, Limitations and Methods. Time Series &

Index Number. (8 Hours)

Unit – V: Probability and Decision Theory: Basic Concept, Application in Business

Decision Making, Theorem and its Applications: Addition, Multiplication and

Baye’s. (8 Hours)

Text Books:

1. Goon A.M., Gupta M.K. and Dasgupta B: Fundamentals of Statistics, Vol.I & II, 8th

Edn. The World Press, Kolkata.

2. J. K. Sharma, Business Statistics, Pearson Education.

3. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.

Reference Book:

1. Miller, Irwin and Miller, Marylees: John E. Freund’s Mathematical statistics with

Applications, (7th Edn.), Pearson Education, Asia.

2. Mood, A.M. Graybill, F.A. and Boes, D.C.: Introduction to the Theory of Statistics, 3rd

Edn., (Reprint), Tata McGraw-Hill Pub. Co. Ltd.

3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New

Delhi.

4. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill

Publishing Co. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester I Principle of Management


Objective: To enable the students to study the evolution of management, to study the functions

and principles of management and to learn the application of the principles in an organization.

Unit-wise Course Contents: Unit – I: Nature of Management- Concept, Significance, Role & Skills, Levels of

Management, Concepts of PODSCORB, Managerial Grid, Evolution of

Management thoughts, Contribution of F.W Taylor, Henri Fayol and Contingency

Approach. (8 Hours)

Unit – II: Planning and Decision Making- Meaning, Importance, Elements, Process,

Limitations and MBO, Decision Making: Meaning, Importance, Process,

Techniques of Decision Making. (8 Hours)

Unit – III: Organising- Concepts, Structure (Formal & Informal, Line & Staff and Matrix),

Meaning, Advantages and Limitations, Departmentation- Meaning, Basis and

Significance, Span of Control: Meaning, Graicunas Theory, Factors affecting

span of Control Centralization Vs Decentralization, Delegation: Authority &

Responsibility relationship. (8 Hours)

Unit – IV: Directing, Leadership- Directing: Meaning and Process, Leadership: Meaning,

Styles and Qualities of Good Leader. (8 Hours)

Unit – V: Co-ordination and Controlling- Co-ordination as an Essence of Management,

Controlling: Meaning, Process and Techniques. (8 Hours)

Text Books:

1. Stephen P. Robbins & Mary Coulter, Management, 13th Edition by Prentice Hall.

2. Carpenter, M., Bauer,T., Erdogan, B. Principles of Management by Flat World

Knowledge.

Reference Book:

1. Andrew J. Dubrin, Essentials of Management, Thomson Southwestern, 9th edition,2012.

2. Samuel C. Certo and Tervis Certo, Modern management: concepts and skills, Pearson

education, 12th edition, 2012.

3. Harold Koontz and Heinz Weihrich, Essentials of management: An International &

Leadership Perspective, 9th edition, Tata McGraw Hill Education, 2012.

4. Charles W.L Hill and Steven L McShane, „Principles of Management, McGraw Hill

Education, Special Indian Edition, 2007.


B.Com (H) - Semester I Business Communication – I


Objective: This subject will make you conversant with the basic forms, formats and techniques

of business writing so that you will be thoroughly prepared to take part in real-world business

fields.


Unit – I: Theory of Communication: Understanding communications in domestic &

international business situations, Cultural Context of Communications, Customs

and Practice. (8 Hours)

Unit – II: Obstacles to Communication in Business World: Barriers to effective

communication, Steps to structuring communication well, powerful techniques to

influence people, Clear Objectives to Communication, Analysis of Receivers

Thoughts & Feelings, Structuring Communication in (Opening, Body & Closing),

Importance of verbal & non-verbal communication. (8 Hours)

Unit – III: Business Correspondence: Writing effective emails, Emails to juniors, Emails to

peers, Emails to seniors, Emails to Customers for Developing Sales, Emails to

Customers for Service Issues. (8 Hours)

Unit – IV: Reading and Writing Skills; Reading Skills – importance, characteristics,

process involved in reading, types of reading and barriers; Writing Skills-

Importance, characteristics & barriers. (8 Hours)

Unit – V: Making an effective oral presentation, Preparing Objectives, Researching

audience needs & wants, Communicating Key Points of the message, Handling

Questions & Objections from the Receiver, Closing with Action planning. (8 Hours)

Text Books:

1. English Grammar Composition & Usage by J.C. Nesfield, Macmillan Publishers.

2. The Business letters by Madan Sood, Goodwill Publishing House, New Delhi.

3. Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today :

Dorling kindersley, Delhi.

4. Kaul, Asha: Business Communication: Prentice - Hall of India, Delhi

Reference Book:

1. Monippally, Matthukutty M. Business Communication Strategies, Tata McGraw - Hill

Publishing Company Ltd., New Delhi.

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

PHI Learning Pvt. Ltd., New Delhi.


B.Com (H) - Semester II Business Environment

Course Code: BCH205 L- 4, T-0, P-0, C-4 Objective: The basic objective of this course is to provide knowledge about the Indian business

environment.


Unit-I: Basic Concepts in Business Environment: Concept, Significance, Factors

affecting Business Environment, Interaction Matrix, Process of Environmental

Scanning, Social Responsibility of Business, Barriers, Arguments (For &

Against). (8 Hours)

Unit-II: Types of Economic Environment: Economic System- Capitalism (Features,

Merits and Demerits) and Socialism (Features, Merits & Demerits), Mixed

Economy (Features, Merits and Demerits) Public Sector and Private Sector with

their changing roles. (8 Hours)

Unit-III: Economic Policy and Business: Industrial Policy in India , Its historical

perspective, Industrial Sickness, IRD Act 1851, MNC- as a source of technology,

Collaboration and Joint Venture. (8 Hours)

Unit-IV: Government and Business: Role of government in regulation and development

of business, Monetary Policy, Fiscal policy, MRTP, FERA & FEMA.

Consumerism, Consumer Protection Act 1986. (8 Hours)

Unit-V: Economic Environment after Globalization: The New Economic Policy,

GATT and WTO- Objectives, Function and Principles of Globalization.

(8 Hours)

Text Books: 1. Adhikari M., Economic Environment of Business, Excel Books, S. Chand , New Delhi 2. Ghosh, Economic Environment of Business, Vikas Publications. 3. Morrison J., The International Business Environment, Palgrave.

Reference Books: 1. Agarwal R., Business Environment, Excel Books. 2. Bedi S.K., Business Environment, Excel Books. 3. George A. &Steiner G.A., Business, Government and Society, Macmillan.


B.Com (H) - Semester II Securities Law


Objective: The basic objective of this course is to provide expert knowledge and understanding

of securities laws and the regulatory framework concerning capital markets in India.


Unit – I: Introduction to Indian Capital Market: Overview of Capital Market, Indian

Capital Market, Authorities Governing Capital Markets in India, Profile of

Securities Market, Securities Market Reforms and Regulatory Measures to

Promote Investor Confidence, Features of Developed Capital Market: IOSCO,

Overview of Depository System in India. (8 Hours)

Unit – II: SEBI Act 1992: Objective, Power and Functions of SEBI, Securities Appellate

Tribunal, Appeals, Appearance before SAT. (8 Hours)

Unit – III: Securities Contract (Regulations) Act 1956: Objective, Powers of recognized

stock exchange, powers of central government. (8 Hours)

Unit – IV: Companies Act 2013: Issue of securities and Responsibility of directors &

corporate governance Corporate Governance. (8 Hours)

Unit – V: Other Regulations: Depositories Act, 1996 (overview), SEBI (Substantial

Acquisition of Shares and Takeover) Regulations, 2011(Overview), SEBI

(Prohibition of Insider Trading) Regulations, 2015 (Overview), FEMA

Regulations (Overview), Mutual Funds Regulations in India (Overview),

Regulatory Framework relating to Securities Market Intermediaries (Overview). (8 Hours)

Text Books:

1. V.L.Iyer-SEBI Practice Manual; Taxman Allied Service (P) Ltd.

2. Sanjeev Aggarwal- Guide to Indian Capital Market; Bharat Law House, 22, Tarun

Enclave,Pitampura, New Delhi – 110 034

Reference Book:

1. Shashi K Gupta- Financial Institutions and Markets ; Kalyani Publishers, 4863/2B,

Bharat Ram Road, 24, Daryaganj, New Delhi -110002 * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester II

Cost Accounting

Course Code: BCH210/BCH402 L-4, T-0, P-0 C-4 Objective: Unit-wise Course Contents:

Unit-I: Cost Accounting: Meaning, nature and scope Cost Concepts and Classifications,

Distinction between Financial and Cost Accounting, Elements of Cost and

preparation of cost sheet. (8 Hours)

Unit-II: Accounting for Material and Labor: Accounting for material and labor in

corporate-manufacturing and service sector. (8 Hours)

Unit-III: Accounting for Overheads: Allocation, apportionment and absorption.

(8 Hours)

Unit-IV: Costing Methods: Single Unit Costing, Operating costing, Job, batch and

contract costing, process costing, service costing, reconciliation of cost and

financial accounts. (8 Hours)

Unit-V: Budgeting: Meaning, Significance, and Limitations of budgetary control, various

types of Budgets and their preparation. (8 Hours)

Text Books 1. Horngren et al, Introduction to Management Accounting, Pearson. 2. Khan & Jain, Management Accounting, Tata McGraw-Hill. 3. Pandey I.M., Management Accounting, Vikas publications.

Reference Books 1. Bhattacharyya S.K. & Dearden J., Accounting for Management, Vikas Publications. 2. Kishor Ravi M., Advanced Management Accounting, Taxman, First ed.


B.Com (H) - Semester II Ethical and Professional Standards


Objective: The basic objective of this course is. Recognize the ethical responsibilities of public

relations professionals and the social responsibilities of corporations and other organizations.


Unit – I: Introduction to Ethics & Professional Standards – ES 1 & 2. (8 Hours)

Unit – II: Ethics & Professional Standards – S3 to S7. (8 Hours)

Unit – III: Ethics & Professional Standards– S8 to S12. (8 Hours)

Unit – IV: Ethics & Professional Standards– S13 to S16. (8 Hours)

Unit – V: Ethics & Professional Standards– S17 to S21. (8 Hours)

Text Books:

1. Understanding Business Ethics, Peter Stanwick and Susan Stanwick, Sage, Thousand Oaks,

CA 2014, 3rd Ed.

2. Business Ethics, Daniel Albuquerque, Oxford Higher Education.

3. Business Ethics: An Indian Perspective, 2nd Edition, A.C. Fernando, Pearson.


B.Com (H) - Semester II Business Mathematics


Objective: The basic objective of this course understands basic terms in the areas of business

calculus and financial mathematics, independently solving of business problems.


Unit – I: Introduction to Statistics: Time value of Money, Basic Statistical Calculations – I

(NPV & IRR). (8 Hours)

Unit – II: Basic Statistical Calculations – II (Holding Period Return, Mean), Basic

Statistical Calculations - II – (Geometric Mean & Harmonic Mean). (8 Hours)

Unit – III: Probability Theory – Binominal, Normal and Poisson distribution. (8 Hours)

Unit – IV: Index number and Time Series. (8 Hours)

Unit – V: Sampling: Sample and census, Methods of sampling, Sampling and Non-

sampling errors. Procedure of testing the Hypothesis, Type II Type- I Errors, T-

test, Z -test, Chi-square test and their applications. (8 Hours)

Text Books:

1. Goon A.M., Gupta M.K. and Dasgupta B: Fundamentals of Statistics, Vol.I & II, 8th

Edn. The World Press, Kolkata.

2. J. K. Sharma, Business Statistics, Pearson Education.

3. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.

Reference Book:

1. Miller, Irwin and Miller, Marylees: John E. Freund’s Mathematical statistics with

Applications, (7th Edition.), Pearson Education, Asia.

2. Mood, A.M. Graybill, F.A. and Boes, D.C.: Introduction to the Theory of Statistics, 3rd

Edition. (Reprint), Tata McGraw-Hill Pub. Co. Ltd.

3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New

Delhi.

4. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill

Publishing Co. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester II Business Communication-II

Course Code: BCH298 L-3, T-0, P-0, C-3 Objective: The basic objective of this course is students will understand how business

communicates through formal and informal communication networks; Students will understand

the ethical goals of business communication and tools for communicating ethically in business.


Unit – I: Presentation Skills: Presentation- (to be tested in tutorials only) 4 Principles of

Effective Presentation, Effective use of OHP, Effective use of Transparencies,

How to make a Power-Point Presentation. (8 Hours)

Unit – II: Group Communication: Interviews: Group Discussion Preparing for an

Interview, Types of Interviews – Selection, Appraisal, Grievance, Exit, Need and

Importance of Meetings, Conduct of Meeting and Group Dynamics Role of the

Chairperson, Role of the Participants, Drafting of Notice, Agenda and

Resolutions. (8 Hours)

Unit – III: Conference: Meaning and Importance of Conference Organizing a Conference

Modern Methods: Video and Tele – Conferencing, Public Relations: Meaning,

Functions of PR Department, External and Internal Measures of PR. (8 Hours)

Unit – IV: Business Correspondence: Trade Letters: Order, Credit and Status Enquiry,

Collection (just a brief introduction to be given), Only following to be taught in

detail: -Letters of Inquiry, Letters of Complaints, Claims, Adjustments Sales

Letters, promotional leaflets and fliers Consumer Grievance Letters, Letters

under Right to Information (RTI) Act. (8 Hours)

Unit – V: Language and Report Writing Skills: Reports: Parts, Types, Feasibility

Reports, Investigative Reports, Summarization: Identification of main and

supporting/sub points Presenting these in a cohesive manner.

(8 Hours)

Text Books:

1. English Grammar Composition & Usage by J.C. Nesfield, Macmillan Publishers.

2. The Business letters by Madan Sood, Goodwill Publishing House, New Delhi.

3. Bovee, Courtland, John Thill & Mukesh Chaturvedi. Business Communication Today :

Dorling kindersley, Delhi

4. Kaul, Asha: Business Communication: Prentice - Hall of India, Delhi

Reference Book:

1. Monippally, Matthukutty M. Business Communication Strategies, Tata McGraw - Hill

Publishing Company Ltd., New Delhi

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

: PHI Learning Pvt. Ltd., New Delhi * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester II Comprehensive Viva

Course Code: BCH251 L-0, T-0, P-0, C-4 Objective: The objective of this paper is to judge the understanding as well as application of the

knowledge gained by the students by the end of the second semester of the course.

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

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

in the practical field.

3. Total marks for viva are 100. The internal marks (50) will be awarded by conducting the

presentation of the students in the class on any topic of second semester syllabus in front

of a panel of at least three faculty members who will be appointed by the Director /

Principal of the College.

4. The external marks (50) will also be awarded by the external examiner who will be

appointed by the examination division.

B.Com (H) - Semester III

ENVIRONMENTAL STUDIES

Course Code: TMU301 L-4, T-0, P-0, C-4

Objective: To create awareness among students about environment protection.

Course Outcomes:

Based on this course, the students will understand / evaluate / develop technologies on

the basis of ecological principles and environmental regulations which in turn help in

sustainable development.


Unit – I: Definition and Scope of environmental studies, multidisciplinary nature of

environmental studies, concept of sustainability & sustainable development.

Ecology and Environment: Concept of an Ecosystem- its structure and

functions, Energy Flow in an Ecosystem, Food Chain, Food Web, Ecological

Pyramid & Ecological succession, Study of following ecosystems: Forest

Ecosystem, Grass land Ecosystem & Aquatic Ecosystem & Desert Ecosystem.

(8 Hours)

Unit – II: Natural Resources: Renewable & Non-Renewable resources; Land resources

and landuse change; Land degradation, Soil erosion & desertification.

Deforestation: Causes & impacts due to mining, Dam building on forest

biodiversity & tribal population. Energy Resources: Renewable & Non-

Renewable resources, Energy scenario & use of alternate energy sources, Case

studies. Biodiversity: Hot Spots of Biodiversity in India and World, Conservation,

Importance and Factors Responsible for Loss of Biodiversity, Bio-geographical

Classification of India. (8 Hours)

Unit – III: Environmental Pollutions: Types, Causes, Effects & control; Air, Water, soil &

noise pollution, Nuclear hazards & human health risks, Solid waste Management;

Control measures of urban & industrial wastes, pollution case studies.

(8 Hours)

Unit – IV: Environmental policies & practices: Climate change & Global Warming

(Greenhouse Effect), Ozone Layer - Its Depletion and Control Measures,

Photochemical Smog, Acid Rain Environmental laws: Environment protection

Act; air prevention & control of pollution act, Water Prevention & Control of

Pollution Act, Wild Life Protection Act, Forest Conservation Acts, International

Acts; Montreal & Kyoto Protocols & Convention on biological diversity, Nature

reserves, tribal population & Rights & human wild life conflicts in Indian context.

(8Hours)

Unit – V: Human Communities & Environment: Human population growth; impacts on

environment, human health & welfare, Resettlement & rehabilitation of projects

affected person: A case study, Disaster Management; Earthquake, Floods &

Droughts, Cyclones & Landslides, Environmental Movements; Chipko, Silent

Valley, Vishnoi’s of Rajasthan, Environmental Ethics; Role of Indian & other

regions & culture in environmental conservation, Environmental communication

& public awareness; Case study. (8 Hours)

Field Work:

1. Visit to an area to document environmental assets; river/forest/flora-fauna etc.

2. Visit to a local polluted site: urban/ rural/industrial/agricultural.

3. Study of common plants, insects, birds & basic principles of identification.

4. Study of simple ecosystem; pond, river etc.

Text Books:

1. “Environmental Chemistry”, De, A. K., New Age Publishers Pvt. Ltd.

2. “Introduction to Environmental Engineering and Science”, Masters, G. M., Prentice Hall

India Pvt. Ltd.

3. “Fundamentals of Ecology”, Odem, E. P., W. B. Sannders Co.

Reference Books:

1. “Biodiversity and Conservation”, Bryant, P. J., Hypertext Book

2. “Textbook of Environment Studies”, Tewari, Khulbe & Tewari, I.K. Publication

*Latest editions of all the suggested books are recommended.

B.Com (H) - Semester III Marketing and Sales of Financial Product


Objective: This course, students will know how to segment customers, what kind of data are

required to do so, what are the different ways to segment, which customers to target, how to

determine the best positioning of your brand in customers' minds, how to develop new

products/services that add value to consumers and firms, how to price financial products.


Unit – I: Introduction: Concept, nature, scope and importance of Marketing; Marketing

concept and its evolution; Marketing mix; Market Analysis and Selection:

Marketing environment – macro and micro components and their impact on

marketing decisions. (8 Hours)

Unit–II: Market segmentation: Meaning, Importance of Market Segmentation, Needs of

Market Segmentation, Market Segmentation Procedure; Product Positioning;

Introduction, Objectives, Usefulness, Differentiating the product.

(8 Hours)

Unit – III: Market Targeting: Introduction, Procedure; Marketing Mix: Mix Decisions,

Product Decisions, New product Development, Failure of Products, Product life

cycle. (8 Hours)

Unit – IV: Pricing decisions, pricing objectives, policies, methods of setting price, various

pricing strategies; Channels of distribution, factors affecting channel distribution.

(8 Hours)

Unit – V: Introduction to Services Marketing, Social Marketing, On- Line Marketing.

(8 Hours)

Text Books:

1. Noel Capon and Siddharth Shekar Singh, “Managing Marketing-An Applied Approach”,

Wiley India Pvt. Limited 2016.

2. Noel Capon and Siddharth Shekar Singh,“The Marketing Tool kit”, Wiley India Pvt. Limited


B.Com (H) - Semester III

Derivatives - I


Objective: To provide a basic understanding of derivatives practice and use in financial markets.


Unit – I: Derivatives: Introduction to Derivatives, Derivative Products, Classification,

Participant, Evolution; Managing Risk, Types of Business Risk. (8 Hours)

Unit – II: Option: Basic of options, terminology, call, put, quotation, trading & settlements,

margins, adjustments of corporate actions. (8 Hours)

Unit – III: Futures & Forwards: Introduction to Forward Contract, Settlement of Forward

Contract; Introduction of Future Contracts, Specification of Future Contracts,

Pricing of Futures. Differentiate between futures & options. (8 Hours)

Unit – IV: Valuing Options: The binomial model, The Black-Scholes model, Monte-Carlo

simulation, Volatility estimation and implied volatility. (8 Hours)

Unit – V: Hedging and Greeks: The “Greeks”- Delta, Gamma, Vega, Theta & Rho. The

basic principle: Delta-Hedging, Asset mismatch, maturity mismatch, basis risk,

and minimum-variance hedging, Delta-Gamma hedging using options. (8 Hours)

--

Text Books:

1. Derivatives Markets, Robert L McDonald, Pearson Education India.

2. Equity Derivatives (VIII), Taxmann; 2017 edition (2017).


B.Com (H) - Semester III Strategic Management


Objective: The objective of this course is to enable the student to learn the different aspects of

the Strategic Management which has become indispensable in the present day corporate world. It

will expose him to the different stages involved in the Strategic Management Process.


Unit – I: An overview of strategic Management: Defining Strategy, levels at which strategy

operates: Approaches to strategic decision making: Strategic intent, vision,

Mission, Business definition, objectives and goals, Environmental analysis and

Diagnosis: concept of environment and its components; Environment scanning

and appraisal, Organizati on appraisal, Strategic advantage analysis and diagnosis

(8 Hours)

Unit – II: Corporate – level strategies: Grand, Stability, Expansion, Retrenchment,

Combination strategies, corporate Restructuring, Business -level/strategies:

Generic and tactics for business strategies. (8 Hours)

Unit – III: Strategic Analysis and choice: Process of strategic choice, corporate and business

level strategic analysis, subjective factors in strategic choice, contingency

strategies and strategic plan. (8 Hours)

Unit – IV: Activating Strategies: Inter-relationship between formulation and implementation;

Aspects of strategy implementation; Project and Procedural Implementation;

Resource allocation; Structural and Behavioural implementation. (8 Hours)

Unit – V: Functional and Operational implementation: Financial, Marketing,

Operation/production Personnel plans and policies, information, integration of

functional plans and policies, strategic evaluation and control: Techniques of

strategic evaluation and control. (8 Hours)

Text Books:

1. Thomas Wheelen and David Hunger, “Concepts in Strategic Management and Business

Policy towards Global Sustainability” (13th edition) Prentice Hall.

2. Khazmi Azhar, “Strategic Management and Business Policy” (Third Edition) the MC Graw

Hill Companies. Reference Books:

1. Bob De Wit and Ron Meyer, “Strategy Synthesis -Managing Strategy Paradoxes to Create

Competitive Advantage” Fourth Edition, Cengage Learning.

2. David, Fred, and Forest R. David. "Strategic Management: A Competitive Advantage

Approach, Concepts and Cases. 2016. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester III Business Research Methods


Objective: To impart knowledge about the principles and methods of auditing and their

applications.


Unit – I: Relevance & Scope of Research in Management and steps involved in the

Research Process, Identification of Research Problem and Defining MR

problems. (8 Hours)

Unit – II: Research Design, Data – Collection Methodology Primary Data – Collection

Methods Measurement Techniques Characteristics of Measurement Techniques –

Reliability, Validity etc. Secondary Data Collection Methods Library Research

References Bibliography, Abstracts, etc. (8 Hours)

Unit – III: Primary and Secondary data sources Data collection instruments including in-

depth interviews, projective techniques and focus groups, Data management plan

– Sampling & measurement. (8 Hours)

Unit – IV: Data analysis – Tabulation, SPSS applications data base, testing for association,

Analysis Techniques Qualitative & Quantitative Analysis Techniques, Techniques

of Testing Hypothesis – Chi-square, T-test Correlation & Regression Analysis.

Analysis of Variance, etc. Making Choice of an Appropriate Analysis Technique.

(8 Hours)

Unit – V: Research Report Writing and computer Aided Research Methodology – use of

SPSS packages, Case Studies and Presentations. (8 Hours)

Text Books:

1. William G. Zikmund, Barry J. Babin, John C. Carr, Atanu Adhikari and Mitch Griffin,

Business Research Methods, 8th edition, Cengage Learning India Pvt.Ltd., New Delhi,

2016.

Reference Books:

1. Donald R. Cooper and Pamela S. Schindler, Business Research methods, 12th Edition,

Tata Mc Graw Hill.

2. Alan Bryman and Emma Bell, Business Research methods, Oxford University Press,

New Delhi, 3 rd edition.

3. Uma Sekaran, Research methods for Business, Wiley India, New Delhi. * Latest editions of all the suggested books are recommended.

B.Com (H) -Semester III Corporate Finance


Objective: The basic objective of this course is to develop the analytical skills for making

corporate investment with regards to financial decisions and develop the capacity to understand

the theory and apply, in real world situations, the techniques that have been developed in

corporate finance.


Unit – I: Introduction to Corporate Finance: Meaning, Importance and Scope of

Corporate Finance; Concepts of Corporate Finance: Relationship between Risk

and Return & Time Value of Money; Objectives of Corporate Finance: Profit

Maximisation & Wealth Maximisation. (8 Hours)

Unit – II: Capital Budgeting – Principles and Techniques Nature of Capital Budgeting;

Data Requirement; identifying Relevant Cash Flows; Evaluation Techniques; and

Capital Budgeting Practices in India; Capital Budgeting – Additional Aspects Net

Return Value; Internal Rate of Return; Profitability Index Methods – A

Comparison. (8 Hours)

Unit – III: Capital Structure : Profitability Aspect; Liquidity Aspect; Control; Leverage

Ratios for other Firms in the Industry; Cost of Capital: Concept and

Measurement of Cost of Capital Importance and concept; Measurement of

Specific Costs; Computation of Overall Cost of Capital; and Cost of Capital

Practices in India; (8 Hours)

Unit – IV: Leverages: Operating, Financial and Combined Leverage Operating Leverage;

Financial Leverage; and Combined Leverage. Capital Structure Cost of Capital

and Valuation Capital Structure Theories; Net Income Approach; Net Operating

Income (NOI) Approach; Modigliani-Miller (MM) Approach; and Traditional

Approach. (8 Hours)

Unit – V: Dividend Theory: Dividend and Valuation Irrelevance of Dividends; and

Relevance of Dividends. Determinants of Dividends Policy Factors; Dividend

Policy in India; Bonus Shares (Stock dividend) and Stock (Share) Splits; Legal,

Procedural; and Tax Aspects associated with Dividend Decision. (8 Hours)

Text Books:

1. Corporate Finance, by Stephen A. Ross, Randolph W. Westerfield and Jeffrey Jaffe

(RWJ), 10th edition, McGraw-Hill 2016.

2. Ross, Westerfield, and Jordan, Fundamentals of Corporate Finance, Eleventh edition.


B.Com (H) - Semester III Advance Excel (P) - 1


Objective: The objective of the course is to familiarize the students with the innovations in

information technology and how it affects business.


Unit – I: Basics of Excel - Data Formatting in Excel like colors, fonts, Bullets etc, Basic

Sorting and Filtering, Basic Formulae like SUM,AVERAGE,COUNT,MAX,MIN

etc, Spreadsheet Basics, Creating, Editing, saving and Printing spreadsheets.

(8 Hours)

Unit – II: Getting Advance in excel - Sorting Data by values, colors , etc, Filtering by

numbers , text , values , logical functions ,colors , Using Filters to Sort Data,

Using Auto filter, Creating a custom AutoFilter, advance Filtering Options. (8 Hours)

Unit – III: Custom and Conditional Formats - Creating a custom format, Create a custom

number format, Conditional Formatting, Creating Conditional Formatting, Editing

Conditional Formatting, Adding Conditional Formatting, Deleting Conditional

Formatting from the selected range.

(8 Hours)

Unit – IV: Data Validation - Specifying a valid range of value of a cell, specifying a valid

value for a cell, Specifying custom validation based on formula for a cell.

(8 Hours)

Unit – V: Working with Range Names - Using Range names, creating range names, Using

range names in formulas, Creating range names from headings, Deleting range

names. (8 Hours)

Text Books:

1. Excel 2010 Bible by john Walkenbach, John Wiley. Software:

1. Microsoft Excel 2016

2. Latest Version of excel software

Reference Books:

1. Excel 2007 & 2010 for Dummies by Greg Harvey, Willey.

2. New perspective on Microsoft Office Excel 2007 & 2010. * Latest editions of all the suggested books and latest software are recommended.

B.Com (H) - Semester IV Fixed Income Securities


Objective: Students will learn about term structure models, features of fixed income market; and

how to analyze and price different types of fixed income securities.


Unit – I: Introduction to Debt Markets: Overview of debt, contracts and classification of

debt securities, Instruments and Players and their objectives, Government debt

markets, The money market, The repo market Players in Debt Market. (8 Hours)

Unit – II: Introduction of Bond: Meaning of Bonds, Difference between Bonds and Stock,

Benefits in investments in Bonds, Features of Bond, Types of Bonds, Zero

coupon and coupon bonds, types of bond risks, default risk and credit risk. Bonds

with Options, Risks in Bonds I, Risks of debt securities. (8 Hours)

Unit – III: Risks in Bonds II, Introduction to Bond Valuation I. estimating bond yields, Bond

Valuation. (8 Hours)

Unit – IV: Bond Valuation II, Present value model, yield to maturity and current yield.

(8 Hours)

Unit – V: Mortgage Based Securities (MBS) and Assets Based Securities (ABS) markets,

Valuation of MBS and ABS, Case Studies. (8 Hours)

Text Books:

1. Fixed Income Analysis, 3rd Edition- Barbara S. Petitt, Jerald E. Pinto, Wendy L. Pirie, Bob

Kopprasch.

2. Pietro Veronesi. Fixed Income Securities: Valuation, Risk, and Risk Management.

3. Suresh Sundaresan. Fixed Income Markets and their derivatives. Second edition.


B.Com (H) - Semester IV Information Technology in Business Management


Objective: Apply information systems to meet business needs.


Unit I: Introduction to E-commerce: Introduction, E-commerce or Electronic

Commerce-An Overview, Electronic Commerce – Cutting edge, Electronic

Commerce Framework, Evolution of E-commerce: Network Infrastructure:

Introduction, Network Infrastructure- An Overview, The Internet

Hierarchy, Basic Blocks of e-commerce, Networks layers & TCP/IP protocols,

The Advantages of Internet, World Wide Web. (8 Hours)

Unit II: E-Marketing: The scope of E-Marketing, Internet Marketing Techniques,

Consumer Oriented Business: Consumer Market, One-to-One Marketing,

Consumer Demographics, Maintaining Loyalty, Gaining Acceptance, Online

Catalogue, the Pilot Catalogue, A Unique Search Engine. (8 Hours)

Unit III: MIS- Organizations and Computing: Introduction, Modern Organization-IT

enabled- Networked-Dispersed- Knowledge Organization, Information Systems

in Organizations. (8 Hours)

Unit IV: Managing Information Systems in Organisations: Introduction, Managing in

the Internet Era, Managing Information Systems in Organization-the IT

interaction model. (8 Hours)

Unit V: Data and Information: Decision making and communication: communication in

organizations- types of communication- examples of communications in

organisations- decision making with communication technology. (8 Hours)

Text Books: 1. E-Commerce: Fundamentals and Applications, Henry Chan, Raymond Lee, Tharam Dillon,

Elizabeth Chang, Wiley.

2. E - Commerce: Strategy, Technologies and Applications, David Whiteley (Author) McGraw

Hill Education (1 July 2017).

3. MIS: Management Information Systems in Business, Government and Society, Rahul De,

Wiley. * Latest editions of all the suggested books are recommended.

https://www.amazon.in/s/ref=dp_byline_sr_book_1?ie=UTF8&field-author=David+Whiteley&search-alias=stripbooks

B.Com (H) - Semester IV Derivatives-II



Unit – I: Introduction to Derivatives : Derivatives defined, Types of derivatives:

Financial derivatives & Commodity derivatives, Products, participants and

functions, Exchange–traded versus OTC derivatives: Commodity Derivatives:

How they differ from financial derivatives: Warehousing & Quality of Underlying

assets, Global commodities exchanges, Commodities exchanges in India (regional

& national), Commodities permitted for trading, Kabra Committee Report

(Roadmap), Commodity specific issues, Cropping and growth patterns, Global

and domestic demand- supply dynamics, Price trends and factors that influence

prices. (8 Hours)

Unit – II: Instruments available for trading; Types of instruments (future, options),

Basics, Payoffs; Pricing commodity derivatives; using commodity derivative

markets: Hedging, Speculation, Arbitrage; the NCDEX platform: About NCDEX,

Exchange membership, Rules, regulations, byelaws. (8 Hours)

Unit – III: Commodities to be traded on the NCDEX platform: Types of commodities:

Bullion (silver & gold), Agricultural commodities; Trading on the NCDEX

platform: Contract specifications, Trading system, Entities in the trading system,

Trader workstation, Order types and conditions, Exposure limits. (8 Hours)

Unit – IV: Clearing, Settlement and Risk Management: Calendar and settlement schedule,

Position determination, Settlement mechanism - Daily Mark to Market

Settlement, Settlement price - Daily settlement price, Final settlement price;

Margining- Initial margin, Daily Mark to Market margin, Open interest limits,

Second Line of Defence, NSCCL SPAN; Final settlement- Cash settlement,

Physical settlement(Warehousing); Exception Handling - Funds Shortages,

Delivery Shortages. (8 Hours)

Unit – V: Regulatory Framework: Rules governing Commodity Derivatives Exchanges,

Rules governing Intermediaries, Investor Grievances, and Arbitration Rules.

(8 Hours)

Text Books: 1. Mastering Derivatives Markets: A Step-by-Step Guide to the Products, Applications and

Risks (The Mastering Series), Francesca Taylor, Financial Times/ Prentice Hall; 4th edition.

2. Commodity Derivatives and Risk Management by Prabina Rajib; http://phindia.com/bookdetails/commodity_derivatives_and_risk_management_by- rajib_prabina_-isbn-978-81-203-4899-8

3. Commodity Derivatives: Markets and Applications by Neil C. Schofield

4. Indian Financial Systems; M.Y. Khan, Tata McGraw Hill, New Delhi.

5. SEBI Manual, Taxmann.

6. Financial Institutions and Markets ; Shashi K Gupta, Kalyani Publishers, New Delhi -

110002.

7. Commodity Markets and Derivatives, Bharat Kulkarni, Excel Books, A-45, Naraina, Phase

I, New Delhi-1100028 * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester IV

Merger & Acquisitions


Objective: Liberalized economy has generated many opportunities of combining businesses to

create wealth. The fundamental aim of the course is to prepare students to take advantage of the

current scenario and understand how mergers, acquisition and corporate restructuring is

implemented.


Unit – I: Introduction in Mergers, Types of Mergers, Merger Strategy - Growth, Synergy,

Operating Synergy, Financial Synergy, Diversification, Other Economic Motives,

Hubris Hypothesis of Takeovers, Other Motives, Tax Motives Financial

Evaluation, Joint Venture and Strategic Alliances. (8 Hours)

Unit – II: Legal Aspects of Mergers/ Amalgamation and Acquisition / Labour, Provisions of

Companies Act, Regulation by SEBI, Takeover Code: Scheme of Amalgamation,

Approval from Court. Valuation of a business. (8 Hours)

Unit – III: Methods of Valuation – Cash flow Basis, Earning Potential Basis, Growth Rate,

Market Price etc. Computation of Impact on EPS & Market Price. (8 Hours)

Unit – IV: Determination of Exchange Ratio, Impact of Variation in Growth of the Firms,

MBO, LBO, Boot Strapping; Criteria for Negotiating Friendly Takeover,

Financing of Merger. (8 Hours)

Unit – V: Defence against Hostile Takeover, Poisson Pill, Bear Hug, Greenmail, Pacman.

Post Merger HR & Cultural Issues. (8 Hours)

Text Books:

1. Mergers, Acquisitions, and Other Restructuring Activities: An Integrated Approach to

Process, Tools, Cases, and Solutions, 8th edition, by Donald M. DePamphilis, Academic

Press, San Diego, Ca., 2015 (ISBN: 9780128013908 ).

2. Dale Oesterle, The Law of Mergers and Acquisitions (2015).


B.Com (H) - Semester IV Behavioral Finance


Objective: After the course student will know- Bounded rationality concept; main assumptions and

ideas of prospect theory; theoretical and empirical foundations and challenges to the efficient market

hypothesis; key behavioral biases of individual and professional investors; key anomalies in the markets

proving the behavioral biases; key behavioral biases of top managers.


Unit – I: Behavioral Finance: Nature, Scope, Objectives and Significance & application.

History of Behavioral Finance, Psychology: Concept, Nature, Importance, The

psychology of financial markets, The psychology of Investor behavior,

Behavioral Finance Market Strategies, Prospect theory, Loss aversion theory

under Prospect Theory & mental accounting —investors Disposition effect.

(8 Hours)

Unit – II: Building block of Behavioral Finance, Cognitive Psychology and limits to

arbitrage. Demand by arbitrageurs: Definition of arbitrageur; Long - short trades;

Risk vs. Horizon; Transaction costs and short - selling costs; fundamental risk;

Noise - trader risk; Professional arbitrage; Destabilizing informed trading

(positive feedback, predation) Expected utility as a basis for decision - making.

The evolution of theories based on expected utility concept. (8 Hours)

Unit – III: Ellsberg’s paradoxes, Rationality from an economics and evolutionary

prospective. Different ways to define rationality: dependence on time horizon,

individual or group rationality. Herbert Simon and bounded rationality. Demand

by average investors: Definition of average investor; Belief biases; Limited

attention and categorization; Non - traditional preferences – prospect theory and

loss aversion; Bubbles and systematic investor sentiment. (8 Hours)

Unit – IV: External factors and investor behavior: Fear & Greed in Financial Market,

emotions and financial markets: geomagnetic storm , Statistical methodology for

capturing the effects of external influence onto stock market returns.

(8 Hours)

Unit – V: Behavioral corporate finance: Empirical data on dividend presence or absence,

ex-dividend day behavior. Timing of good and bad corporate news

announcement. Systematic approach of using behavioural factors in corporate

decision - making. Neurophysiology of risk - taking. Personality traits and risk

attitudes in different domains. (8 Hours)

Text Books:

1. Daniel Kahneman, Thinking fast and slow, Farrar, Straus and Giroux-2016.

Reference Books:

1. Scott Plous, The psychology of judgment and decision making McGraw hill.

2. Daniel Kahneman and Amos Tverskey (Eds) Choices, values and frames; Russell sage

foundation Cambridge, VIC New York. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester IV Technical Analysis


Objective: The main objectives of technical analysis are to be able to profit from trading by

observing market patterns and statistics, to know when to enter and exit a market.


Unit – I: Introduction to Technical Analysis: Meaning, Basic Assumptions, Importance,

and Strength & Weakness, Fundamental Analysis vs Technical analysis.

(8 Hours)

Unit – II: The Charts: Candlestick analysis: One Candle Pattern – Hammer, Hanging Man,

Shooting Star and Inverted Hammer. Two Candle Pattern: Bullish engulfing,

Bearish engulfing, Piercing, Bearish harami, and Bullish harami. Three Candle

Pattern: Evening Star, Morning Star. (8 Hours)

Unit – III: Chart Patterns: Support & Resistance Line, Head & Shoulder, Double Top &

Double Bottom, and Gap Theory. (8 Hours)

Unit – IV: Major Indicators: Technical Indicators Offers- uses of indicator, tips of using

indicators, types of indicators, simple moving averages, exponential moving

average and Trend Following Indicator – uses and signals of multiple moving

averages (8 Hours)

Unit – V: Oscillators: Relative Strength Index – Momentum, Applications, Overbought and

Oversold, Divergence, Real life problems in use of RSI. Moving average

convergence/ divergence (MACD)- Calculation, Benefits and Bull & Bear Market

tool kit applications. (8 Hours)

Text Books:

1. Technical Analysis of Stock Trends, Tenth Edition – Robert D. Edwards. 2. Technical Analysis of the Financial Markets: A Comprehensive Guide to Trading Methods

and Application. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester IV

Advance Excel (P)-II


Objective: The main objectives of advance excel is to improve the advance skills in basic excel

users, in order to give them the tools for an effective and qualified approach to professional

activities.


Unit – I: Using Formulas and Functions - Text Function, Logical Functions, Date and

Time Functions, Information Function, Database Functions, Math and Trigonometry Functions,

Statistical Functions, Lookup and reference functions. (8 Hours)

Unit – II: Absolute and Relative cell reference - Relative cell reference, Absolute cell

reference. Excel Auditing Tool - Trace precedents, Remove arrows. (8 Hours)

Unit – III: Explore more in Excel - Freeze of windows, Splitting of Windows, Paste

Special, Spark lines, Remove duplicates, Go to function tab Data Reconciliation. (8 Hours)

Unit – IV: Managing Tables - Creating Tables, Naming the Tables, Changing the Table

style, creating a total row, creating a calculated column, using Filtering in Table, Removing the

duplicate record; Getting data - Creating subtotal, Using Automatically Outline, Grouping Data

Manual. (8 Hours)

Unit – V: Working with Charts - Creating a chart, formatting a chart, Adding Labels,

Changing the chart type, Data source; Working with Pivot Tables - Creating Pivot tables,

Adding Pivot table Report Fields, Refreshing Pivot table Reports, Changing the summary

functions, creating report filter page. (8 Hours)

Text Books:

1. Excel 2010 Bible by john Walkenbach, John Wiley- 2010 Edition. Software:

3. Microsoft Excel 2016 4. Latest Version of excel software

Reference Books:

1. Excel 2007 for Dummies by Greg Harvey.

2. New perspective on Microsoft Office Excel 2007.


B.Com (H) - Semester V Management Accounting


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

management accounting.


Unit – I: Introduction to Managerial Accounting: Meaning, Nature, Scope, Advantages

and Limitations, relationship of managerial accounting with other disciplines,

Difference between cost accounting and managerial accounting. (8 Hours)

Unit – II: Marginal Costing: Concept, Difference between absorption costing and

managerial costing, Advantages and limitations of marginal costing, Break Even

Point P/V ratio, CVP analysis. (8 Hours)

Unit – III: Working Capital Management : Introduction, meaning, concepts, classification

and importance of working capital, Factors determining working capital

requirements, Assessment and forecasting of working capital requirements,

Assessment and forecasting of working capital requirements, Operating cycle,

Weighted Operating cycle. (8 Hours)

Unit – IV: Concept of Standard Costing: Standard cost and estimated costs. Advantages

and limitations of standard costing. Calculation of Material variance, Labor

variance and Overhead variance. (8 Hours)

Unit – V: Responsibility Accounting: Concept of Responsibility accounting and Types of

Responsibility Center. (8 Hours)

Text Books:

1. Lal, Jawahar.Advanced Management Accounting Text and cases S. Chand & Co., New

Delhi.

2. Singh, S. K. and Gupta Lovleen.Management Accounting–theory and Practice. Pinnacle

Publishing House.

3. H.V. Jhamb, “Management Accounting”, ANE Books Pvt. Ltd. New Delhi.

Reference Books:

1. Robert N. Anthony, David F. Hawkins, and Kenneth A. Merchant Accounting: Text and

Cases (12th ed., International) Richard D. Irwin, Inc. Homewood, Illinois, 2016

2. Anthony Atkinson, Rajiv Banker, Robert Kaplan, & Mark Young Managerial Accounting

(5th ed.) Pearson-Prentice Hall, New Jersey, 2016


B.Com (H) - Semester V Project Financing


Objective: The basic objective of this course is to provide the knowledge of project financing to

the students.


Unit – I: Introduction: Project Management: concepts of project and project

management, Nature and scope of Project management, Generation and screening

of project ideas. (8 Hours)

Unit – II: Project Appraisal: Market and Demand Analysis, Situation Analysis, Collection

of Information, Market Survey, Demand Forecasting. (8 Hours)

Unit – III: Feasibility: Technical, Financial and risk Analysis of Project. (8 Hours)

Unit – IV: Social Cost Benefit Analysis: SCB, UNIBO approach. (8 Hours)

Unit – V: Multiple Project and Constraints: Constraints, Method of ranking:

Mathematical Programming Approach. 8 Hours)

Text Books: 1. Chandra Prasanna, Project: Preparation, Appraisal, Budgeting and Implementation, Tata Mc

Graw Hill.

2. Mohsin M., Project Planning and Control, Vikas Publishing House.

Reference Books: 1. Goyal B.B., Project Management: A Development Perspective, Deep & Deep Publications.

2. Chaudhary, S., Project Management, Tata Mc Graw Hill Publications.


B.Com (H) - Semester V

Financial Planning


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

planning.


Unit – I: Introduction to Financial Planning: The process financial planning, Client

interactions, Time value of money applications, Personal financial statements,

Cash flow and debt management, planning to finance education. (8 Hours)

Unit – II: Risk Analysis & Insurance Planning: Risk management and insurance decision

in personal financial planning, Various Insurance Policies and Strategies for

General Insurance, Life Insurance, Motor Insurance, and Medical Insurance.

(8 Hours)

Unit – III: Retirement Planning & Employees Benefits: Retirement need analysis

techniques, Development of retirement plan, various retirement schemes such as

Employees Provident Fund (EPF), Public Provident Fund (PPF), Superannuation

Fund, Gratuity, Other Pension Plan and Post-retirement counseling. (8 hours)

Unit – IV: Investment Planning: Risk Return Analysis, Mutual Fund, derivatives, Asset

Allocation, Investment strategies and Portfolio construction and management.

(8 Hours)

Unit – V: Tax Planning: Income tax computation for Individuals, Companies, Trusts and

other bodies. Statutory provisions pertaining to Capital Gains and indexation,

House Property, Deduction and Allowances, Non Resident Indian tax laws, and

Tax Management Techniques. . (8 Hours)

Text Books:

1. Fundamentals of Financial Planning, 4th edition. By Dalton et al.

2. Singhanar V.K: Students' Guide to Income Fax; Taxmann, Delhi. 3. George Rejda: Principles of Risk Management and Insurance: Pearson, New Delhi.


B.Com (H) - Semester V Mutual Funds


Objective: The basic objective of this course is to introduce the concept of mutual funds,

highlight the advantages they offer, and describe the salient features of various types of mutual

fund schemes.


Unit – I: Introduction to Mutual Fund-History & Origin, Definition, Meaning,

Characteristics, Advantages, Disadvantages, Limitations of Mutual Funds, Ethics

in Mutual Fund. (8 Hours)

Unit – II: Classification of Mutual Funds- Types of Mutual Fund-(introduction and

Characteristics), Functional/Operational–Open ended, close ended, Interval.

(8 Hours)

Unit – III: Miscellaneous-Tax Saving Funds, Exchange Traded Funds, Balance Funds, Fixed

Term Plan, Debt Funds, Systematic Investment Planning & Systematic Transfer

Plan.Funds Offer-Fund Rating and Ranking–Its need and importance. (8 Hours)

Unit – IV: Basis of Ratings, Interpretation of Funding Rating by CRISIL, CARE and ICRA.

Selection Criteria – (Size, Stability, Credit Portfolio, Performance). Funds

Expenses. (8 Hours)

Unit – V: Mutual Fund Investment/Planning- Basics of Financial Planning–Financial

Planning Steps, Life Cycle, Wealth Cycle, Risk Profiling, Asset Allocation,

Contingency Funds (8 Hours)

Text Books: 1. Role of Mutual Fund Distribution Intermediaries, by Dikkatwar Ramkrishna (Author),

Scholars' Press.

2. Indian Mutual Funds Handbook: A Guide for Industry Professionals and Intelligent

Investors, Sundar Sankaran (Author), Vision Books; Fifth edition. * Latest editions of all the suggested books are recommended.

https://www.amazon.in/s/ref=dp_byline_sr_book_1?ie=UTF8&field-author=Sundar+Sankaran&search-alias=stripbooks

B.Com (H) - Semester V Financial Modeling


Objective: The basic objective of this course is analyzing the company performance on relevant

financial parameters.


Unit – I: Overview of Financial Modeling, Best Practices, and Core Statements. (8 Hours)

Unit – II: Forecasting Revenue and Expenses, Scenario Analysis, Working Capital Schedule

(Assets). (8 Hours)

Unit – III: Working Capital Schedule – (Liabilities), Depreciation Schedule, Amortization

Schedule. (8 Hours)

Unit – IV: Long-Term Items and completion of income statement logic, Shareholder’s equity

Schedule Debt and Interest, Troubleshooting your Financial Model (Part A).

(8 Hours)

Unit – V: Data Tables, Basics of Valuation, Valuation Of Companies – DDM, Discounted

Cash Flow Model, Recap (A). (8 Hours)

Textbook

1. Simon Benninga, “Financial Modeling”, 4th Ed., 2014, Massachusetts Institute of

Technology, ISBN-13: 860-1401358411; ISBN-10: 0262027283

2. Chandan Sengupta, “Financial Modeling Using Excel and VBA”, Wiley Finance, ISBN-13:

78-0471267683; ISBN-10: 0471267686

3. Michael Rees, “Financial Modelling in Practice”, 2008, Wiley Finance, ISBN: 978-0-470-

99744-4.

4. Mary Jackson and Mike Staunton, “Advanced Modelling in Finance using Excel and VBA”,

2001, Wiley Finance, ISBN-13: 978-0-471-49922-0.

5. John Charnes, “Financial Modeling with Crystal Ball and Excel”, 2012, Wiley Finance,

ISBN 978-1-118-17544-6.

6. Simon Benninga, “Principles of Finance with Excel”, 2006, Oxford University Press, ISBN-

13: 978-0-19-530150-2.

7. Isaac Gottlieb, “Next Generation Excel, Modeling in Excel for Analysts and MBAs”, 2010,

John Wiley and Sons, ISBN: 978-0-470-82473-3. * Latest editions of all the suggested books are recommended.

B.Com (H) - Semester V Commodity Markets


Objective: The basic objective of this course is to analyze the hedging effectiveness of

commodity futures markets and examine the market efficiency of commodity future markets.


Unit – I: Introduction to Commodity Market: Emergence of Commodity Market, Dynamics

of global commodity markets, Indian commodity markets – Current status &

future prospects. (8 Hours)

Unit – II: Strengthening commodity markets in India: Role of Government, Role of

Commodity Exchanges, Other Institutions, Training & development of Dealers.

(8 Hours)

Unit – III: Commodity Exchanges: Function & Role, Trading & Clearing methods,

Commodity futures, Commodity Specific Exchanges Vs Multi Commodity

Exchanges (8 Hours)

Unit – IV: Commodity Market in India: Commodity Exchanges in India, Role of Information

in Commodity Markets, Linkages between equity markets and commodity

markets, Commodity markets – Logistics and Warehousing. (8 Hours)

Unit – V: Commodity Research: Meaning, Need and Scope; Do’s And Don’ts for Dealing

in Commodity Futures. (8 Hours)

Text Books:

1. Commodity Market, Prasanna Chandra, IAPM, Tata Mc Graw–Hill, 2008.

2. Commodity Markets, Niti Nandini Chatnani,Tata McGraw Hill Education Private Limited, 7

West Patel Nagar, New Delhi-110008.

3. Commodity Markets and Derivatives, Bharat Kulkarni, Excel Books, A-45, Naraina, Phase I,

New Delhi-1100028. * Latest editions of all the suggested books are recommended.


Foreign Exchange Management


Objective: After the course student will know- To earn revenue in the form of difference

between selling and purchasing rates of foreign exchange, to stabilize the exchange rates, to

make imports of preferable goods possible by making the necessary foreign exchange available

and to pay off foreign liabilities with the help of available foreign exchange resources.


Unit – I: Introduction: The Foreign Exchange Market, Participant and Structure, Market for

derivatives – currency futures, currency options. (8 Hours)

Unit – II: Exchange Rates: Exchange rates theories, Exchange rate quotation, determination

of exchange rate in spot market and forward market. Exchange rate forecasting.

(8 Hours)

Unit – III: Spot Market: Spot Rate quotations, cross exchange rate quotations, bid – ask

spread, triangular arbitrage, spot foreign exchange market micro structure.

(8 Hours)

Unit – IV: Forward Market: forward rate quotations, long and short forward positions,

forward cross exchange rates, swap transactions, forward premium. (8 Hours)

Unit – V: Management of exchange rate exposure: Nature, measurement and management

of exchange rate exposure, Nature of interest rate risk, Techniques to manage

interest rate exposure. (8 Hours)

Text Books: 1. Foreign Exchange Management Act with Rules- Bare Act (2017 Edition), Taxmann, Bare

Act; Edition (2017)

2. The Foreign Exchange Matrix: A new framework for understanding currency movements

Barbara Rockefeller & Vicki Schmelzer, Harriman House Publishing; 1st edition



REPORT (Financial Statement Analysis)


Objective: By this report the student is expected to learn about the financial statements, analyze

and suggest solutions

Guidelines:

1. At the end of second year examination, every student will prepare the report based on

financial statement survey. The guidelines of report will be provided before the end of the

fourth semester classes

2. During the course of training, the college will assign a problem/project to the student. The

student, after the completion of analysis will submit a report to the College/Institute, which

will form part of fifth semester examination.

3. The report will be evaluated by internal and external examiner. It will carry total of 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.

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

examination division.

5. The format of the report is given below:

• Objective of the Research Undertaken • Results and Analysis • Conclusions • References • Annexure

B.Com (H) - Semester VI

Security Analysis and Investment Management


Objective: The basic objective of this course is to understand the various financial investment

avenues and efficient portfolio management techniques and to provide the skills required to take

correct investment decisions, selecting the best securities and efficient portfolio management.


Unit – I: Meaning, Nature and Scope of Investment: Approaches to investment. Stock

Exchange and New Issue Markets: Their nature, structure, functioning and

limitations. (8 Hours)

Unit – II: Valuation of Securities: Bonds, Preference shares and Equity Shares. (8 Hours)

Unit – III: Risk and Return: Concept of Risk and Types, Measures of risk and return,

Systematic and unsystematic, Company and Industry Analysis. (8 Hours)

Unit – IV: Portfolio Analysis and Selection: Concept of Portfolio, Portfolio risk and return;

Beta as a measure of risk; CAPM and Arbitrage pricing theory. (8 Hours)

Unit – V: Portfolio Management Performance Evaluation of Existing Portfolio: Sharpe and

Treynor measure; Finding alternatives and revision of portfolio. (8 Hours)

Text Books:

1. Ranganatham -Security Analysis and Portfolio Management, Pearson Education.

2. Chandra P -Investment Analysis and Portfolio Management (Tata Mc Graw Hill, 3rd Ed).

3. Pandian P -Security Analysis and Portfolio Management, Vikas Publication.


B.Com (H) - Semester VI Taxation


Objective: The basic objective of this course is to get working knowledge of various taxes.


Unit – I: Introduction to Taxation, Direct Tax- Salaries, and Direct Tax- House Property.

(8 Hours)

Unit – II: Direct Tax- Capital Gains, Direct Tax- Profits and Gains from Business and

Profession, Direct Tax- Other sources. (8 Hours)

Unit – III: Direct Tax- Deductions, Direct Tax- Exemptions, Direct Tax- Advance Tax and

Tax deducted at source. (8 Hours)

Unit – IV: Direct Tax- Filing return of income – Manually and Online. (8 Hours)

Unit – V: Introduction of GST : Structure of GST ( SGST, CGST, UTGST & IGST); GST

Council, GST Network, State Compensation Mechanism, Registration.

(8 Hours)

Text Books:

1. Singhania, Vinod K., Kapil Singhania and Monica Singhania. Direct Taxes Planning and

Management.Taxmann Publications Pvt. Ltd., New Delhi.

2. Goyal, S.P.Direct Tax planning. Sahitya Bhawan, Agra.

3. T.P. Ghosh. IFRSs. Taxman Publications Pvt. Ltd. New Delhi.


B.Com (H) - Semester VI Innovative Financial Services


Objective: The basic objective of this course is to Management of financial services-

understanding the financial products-Overview of various financial services in India.


Unit – I: Introduction to Traditional Financial Services.

Concept, Objectives/Functions, Characteristics, Financial Service Market,

Financial Service Market Constituents, Growth of Financial Services in India,

Problems in Financial Services Sector, Banking and Non-Banking Companies,

Regulatory Framework. (8 Hours)

Unit – II: Factoring and Forfeiting: Introduction, Types of Factoring, Theoretical

Framework, Factoring Cost, Advantages and Disadvantages of Factoring,

Factoring in India, Factoring v/s Forfeiting, Working of Forfeiting, Benefits and

Drawbacks of Forfeiting, Practical Problems.Bill Discounting Introduction,

Framework, Bill Market Schemes, Factoring V/s Bill Discounting in Receivable

Management. (8 Hours)

Unit – III Issue Management and Intermediaries: Introduction, Merchant Bankers/ Lead

Managers, Underwriters, Bankers to an Issue, Brokers to an Issue. Stock

Broking: Introduction, Stock Brokers, Sub Brokers, Foreign Brokers, Trading

and Clearing/Self Clearing Members, Stock Trading (Cash and Normal)

Derivative Trading Securitization: Definition, Securitization v/s Factoring,

Features of Securitization, Pass Through Certificates, Securitization Mechanism,

Special Purpose Vehicle, Securitisable Assets, Benefits of Securitization, New

Guidelines on Securitization. (8 Hours)

Unit – IV: Financial Services and its Mechanism

Lease and Hire-Purchase: Meaning, Characteristics Types of lease-Finance

Lease, Operating Lease, Advantages and Disadvantages of Leasing. Hire

Purchase: Meaning, Characteristics, Advantages and Disadvantages of Hire

Purchase. (8 Hours)

Unit – V: Consumer Finance: Introduction, Sources, Types of Products, Consumer

Finance Practice in India, Mechanics of Consumer Finance, Terms, Pricing,

Marketing and Insurance of Consumer Finance, Consumer Credit Scoring, Case

for and against Consumer Finance Plastic Money: Growth of Plastic Money

Services in India, Types of Plastic Cards- Credit card, Debit Card, Smart card,

Add-on Cards, Performance of Credit Cards and Debit Cards, Benefits of Credit

Cards, Dangers of Debit Cards, Prevention of Frauds and Misuse, Consumer

Protection in Indian Scenario. Credit Rating: Meaning, Origin, Features,

Advantages of Rating, Regulatory Framework, Credit Rating Agencies, Credit

Rating Process, Credit Rating Symbols. Credit Rating Agencies in India,

Limitations of Rating. (8 Hours)

Text Books:

1. Khan, M.Y. (2015). Financial Services, 8/e; New Delhi: McGraw Hill Education.

2. Shanmugam, R. (2016). Financial Services,New Delhi: Wiley India.

3. Siddaiah, Thummuluri (2017).Financial Services, New Delhi: Pearson.


B.Com (H) - Semester VI Business Planning and Entrepreneurial Management


Objective: The basic objective of this course is to achieve the objective of creating an

entrepreneurial mind set and encourage entrepreneurial thinking.


Unit – I: Foundations of Entrepreneurship Development: Concept, meaning,

importance, characteristics and significance of entrepreneurial development.

(8 Hours)

Unit – II: Theories of Entrepreneurship: Innovation Theory by Schumpeter & Imitating,

Theory of High Achievement by McClelland, X-Efficiency Theory by

Leibenstein, Theory of Profit by Knight, Theory of Social change by Everett

Hagen. (8 Hours)

Unit – III: External Influences on Entrepreneurship Development: Socio-Cultural,

Political, Economical, Personal. Role of Entrepreneurial culture in

Entrepreneurship Development. (8 Hours)

Unit – IV: Types & Classification of Entrepreneurs: Intrapreneur-Concept and

Development of Intrapreneurship. Women Entrepreneur – concept,

development and problems faced by Women Entrepreneurs, Development of

Women Entrepreneurs with reference to Self Help Group. Social

entrepreneurship-meaning and its development of Social Entrepreneurship in

India. (8 Hours)

Unit – V: Entrepreneur Project Development & Business Plan, Venture Development:

Innovation, Invention, Creativity, Business Idea, Opportunities through Change.

Entrepreneurship Development Cycle. Business Planning Process: The business

plan as an Entrepreneurial tool, scope and value of Business plan. Elements of

Business Plan, Objectives, Market and Feasibility Analysis, Marketing,

Finance, Organization & Management, Ownership, Critical Risk Contingencies of

the proposal, Scheduling and milestones. Steps involved in starting of Venture

Institutional support to an Entrepreneur, Venture funding, requirements of Capital

(Fixed and working) Sources of finance, problem of Venture set-up and prospects

(8 Hours)

Text Books:

1. Gupta, C.B. & Srinivas, Entrepreneurial Development. New Delhi: Sultan Chand & Sons.

2. Arora, R. and Sood, S.K.Fundamentals of Entrepreneurship and Small Business

Management. Ludhiana: Kalyani Publishers.

3. Ramachandaran, K.Managing a New Business Successfully, New Delhi: Global Business

Press.

4. Dynamics of Entrepreneurial Development Management – Vasant Desai, Himalaya

Publishing House.

5. Entrepreneurial Development – S.S. Khanna

6. Entrepreneurship & Small Business Management – CL Bansal, Haranand Publication

7. Entrepreneurial Development in India – Sami Uddin, Mittal Publication

8. Entrepreneur Vs Entrepreneurship- Human Diagno


B.Com (H) - Semester VI Financial Technology


Objective: The basic objective of this course is how technology and regulation is impacting on

financial services and the drivers behind this.


Unit – I: Banking Sector & Technology: Business Structure & I.T. Framework Core

Banking Solution & Transaction Cycles Clearing, Settlements & Transaction

Processing Technology Set-Up & Risk Management. (8 Hours)

Unit – II: Financial Markets & Technology: IPO & Book Building Secondary Markets &

Technology Set-up Trading Systems & Technology Back Office Technology.

(8 Hours)

Unit – III: Investment Banking & Technology: Investment Banking & Technology Set-up.

Recent trends in technology related Investment Banking, Scope of technology in

Investment Banking Sector, Importance of Investment Banking. (8 Hours)

Unit – IV: Insurance Sector & Technology: Distribution Channel, Technology Set-up.,

Recent trends in technology related Investment Banking, Scope of technology in

Investment Banking Sector, Importance of Investment Banking.

(8 Hours)

Unit – V: Brief Knowledge of Latest Software Uses: Overview of latest software use in

Banking Sector, Financial Market, Investment Banking and Insurance Sector.

(8 Hours)

Text Books:

1. Introduction to Financial Technology, Roy S. Freedman, Academic Press, 2017.

2. The Impact and Influence of Financial Technology on Banking and the Finance Industry,

Richard Hayen, Paperback – December 2, 2016.


B.Com (H) - Semester VI Financial Risk Management


Objective: The basic objective of this course is to understanding principles and practice of

financial risk management.


Unit – I: Introduction to risk management, Enterprise risk management, Corporate

Governance and Corporate Risk Management. (8 Hours)

Unit – II: Case Studies, Basic Quants and Statistics, Capital Asset Pricing Model.

(8 Hours)

Unit – III: Arbitrage and Arbitrage Pricing Theory – Multi-factor Model, Banking Sector,

Information Risk, Data Quality Management and Risk Reporting. (8 Hours)

Unit – IV: Role of Exchanges and Central Counterparty in Capital Market Trades, Interest

Rates and Interest Rate Futures, Derivatives –Part I. (8 Hours)

Unit – V: Commodities Market Part I, Fixed Income Market Part I, Foreign Exchange

Market. (8 Hours)

Text Books:

1. Horcher, Karen.Essentials of Financial Risk Management. Wiley.

2. Rejda, G.E. (2010).Principle of risk management and insurance. 11th Edition. Englewood

Cliffs,NJ: Prentice Hall.


B.Com (H) - Semester VI Comprehensive Viva


Objective: The objective of this paper is to judge the understanding as well as application of the

knowledge gained by the students by the end of the third year of the course.

Guidelines:

1. The comprehensive viva voce is scheduled to be held at the end of VI Semester in third

year.

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

in the practical field.

3. Total marks for viva are 100. The internal marks (50) will be awarded by conducting the

presentation of the students in the class on any topic of sixth semester syllabus in front of

a panel of at least three faculty members who will be appointed by the Director /

Principal of the College.

4. The external marks (50) will also be awarded by the external examiner who will be

appointed by the examination division.