Hons PDF
Hons PDF
Hons PDF
) CBCS
Semester II
321 Environmental Studies Foundation Course- Compulsory 40 + 10 20
322 Management Principles and Core Discipline 80+20 40
Applications.
323 Corporate Laws Core Discipline 80+20 40
324 Business Statistics Elective- course- Inter- disciplinary 80+20 40
Semester III
331 Financial Accounts II Core Discipline 80+20 40
332 Income- Tax Law and Practice Core Discipline 80+20 40
333 Human Resource Management Core Discipline 80+20 40
334 Applied Money and Banking Elective- course- Inter- disciplinary 80+20 40
335 E- Commerce Foundation Course- Skill Based 40 +10 20
Semester IV
341 Indirect Tax Core Discipline 80+20 40
342 Corporate Accounting Core Discipline 80+20 40
343 Computer Application in Core Discipline 80+20 40
Business
344 Indian Economy- Performance Elective- course- Inter- disciplinary 80+20 40
and Policies
345 Entrepreneurship Foundation Course- Skill Based 40 +10 20
Semester V
351 Cost and Management Core Discipline 80+20 40
Accounting
352 Principles of Marketing Core Discipline 80+20 40
353 Financial Management Core Discipline 80+20 40
354 Elective l (Any one of the Elective Core- Discipline
following)
a. Financial Markets, Institutions 80+20 40
and Financial Services
b. Corporate Tax Planning 80+20 40
c. Advertising 80+20 40
d. Organisational Behavior 80+20 40
Objectives:- The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impact skills for recording various kinds of business transactions.
CONTENTS
i. 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.
ii. 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.
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in
India. Salient features of Accounting Standard (AS): 1 (ICAI). International Financial Reporting
Standards (IFRS) :- Need and procedures.
To record business transactions- journal entries, Sub division of Journal, ledger accounts, Trial
balance, Rectification of errors and Bank reconciliation statement.
Unit 3. 20 Lectures
i. Accounting for hire Purchase system including default in payment,
ii. Installment Payment System.
iii. Royalty accounting excluding Sub lease.
1. Any revision of relevant accounting standard issued by ICAI would become applicable
immediately.
2. Theory Exam shall carry 80 marks
Suggested Readings:
1. Anthony ,R.N Hawkins ,and Merchant ,Accounting : Text and Cases.McGraw – Hill Education.
2. Horngren , Introduction to Financial Accounting ,Pearson Education.
3. Monga,J.R.Financial Accounting: Concepts and Applications .Mayoor Paper Backs,New Delhi.
4. Shukla ,M.C., T.S.Grewal and S.C. Gupta.Advanced Accounts.Vol. – I.S.Chand & Co.,New
Delhi.
5. Maheshwari ,S.N and S.K.Maheshwari .Financial Accounting.Vikas Publishing House,New
Delhi.
6. Sehgal ,Ashok ,and Deepak Sehgal .Advanced Accounting .Part – I . Taxman Applied
Services,New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari ,Financial Accounting ,International Book House
8. Goldwin ,Alderman and Sanyal , Financial Accounting,Cengage Learning.
9. Tulsian ,P.C Financial Accounting,Pearson Education
10. Jain ,S.P and K.L .Narang .Financial Accounting,Kalyani Publishers ,New Delhi.
11. Gupta,Nirmal.Financial Accounting.Sahitya Bhawan ,Agra.
12. Compendium of Statements and Standards of Accounting . The Institute of Charted
Accountants of India,New Delhi
13. Shukla, S.M, Financial Accounting- Shahitya Bhavan Publications. (Hindi and English)
14. Dr. S.K.Singh, Financial Accounting, SBPD Publications.(Hindi and English)
15. Arun Kumar, Financial Accounting, New Central Book Agency (P) Ltd..
Contents:
Unit I: The Indian Contract Act, 1872: Principle of Law of contract 13 Lectures
a) Contract – meaning ,characteristics and kinds
b) Essentials of valid contract – Offer and acceptance, consideration, contractual capacity, free
consent, legality of objects.
c) Void agreements
d) Discharge of contract- mode of discharge including breach and its remedies.
e) Contingent contracts
f) Quasi –contracts
Unit II: The Indian Contract Act, 1872: Specific Contract 13 Lectures
a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by non-owners
d) Performance of contract of sale
e) Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer.
Objective: Objective of the course is to acquaint the students with the concept of Micro -economics
dealing with Consumer Behavior. The course also makes the students understand the supply side of the
Market through the Production and Cost Behavior of Firms.
Learning Outcomes: The students would be able to apply tools of Consumer Behavior and Firm theory to
business situations.
COURSE CONTENTS
Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision –
equilibrium. Monopolistic competition and economic efficiency Oligopoly and Interdependence.
Suggested Readings:
Objective: The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices.
Evolution of Management Thought ,Classical Approach – Taylor ,Fayol, Neo Classical and
Human Relations Approach – Mayo ,Hawthorne Experiments, Behavioral Approach, Contingent
Approach- Lawerence & Lorsch,MBO – Peter F. Drucker ,Re –engineering- Hammer and
Champy, Michael Porter – Five –force analysis, Three Honseric strategies and value chain
analysis, Senge’s Learning Organization ,Fortune at the Bottom of Pyramid- C.K.Prahalad.
Concept
Process of organizing – An overview, Span of management, Different types of authority (line
and staff and functional), Decentralization, Delegation
Formal and Informal Structure
Principle of Organizing.
Unit IV: Staffing and Leading Lectures: 13
Concept of staffing, An Overview of staffing
Motivation- Concept ,Importance, extrinsic and intrinsic motivation; Major Motivation theories-
Maslow’s need Hierarchy theory; Hertzberg’s Two – factor theory.
Leadership- Concept ,Importance, Theories of Leadership (Likert’s scale theory, Blake and
Mouten’s Grid theory). Transactional leadership, Transformational Leadership, Transforming
Leadership.
Communication- Concept, purpose, process; Oral and written communication; Formal and
informal communication networks, Barriers to communication, Overcoming barriers to
communication.
Unit V: Control
Suggested Readings:
Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies
Act 2013 and the Depositories act, 1996. Case studies involving issues in corporate laws are required to
be discussed.
Unit I 15 Lectures
Unit II 15 Lectures
Documents-Memorandum of association ,articles of association ,doctrine of constructive notice and
indoor management prospector –shelf and red herring prospectus ,misstatement in prospectus ,GDR; book
building ;issue ,allotment and forfeiture of share, transmission of shares, buyback and provisions regarding
buyback; issue of bonus shares.
Unit IV 15 Lectures
Dividends, Accounts, Audit- Provisions relating to payment of Dividend, Provisions relating to Books of
Account, Provisions relating to Audit ,Auditors’ Appointment ,Rotation of Auditors’ Report ,Secretarial
Audit.
Unit V 5 Lectures
Winding Up- Concept and modes of Winding Up.
Suggested Readings:
Objective: The objective of this course is to familiarize students with the basic statistical tools to
summarize and analyze quantitative information for decision making.
Expected Learning Outcomes: The student is expected to be equipped with the tools of processing and
description of statistical data. In addition, the student will develop competence to use computer for
statistical calculations especially for comparatively large- sizes problems.
Unit I: 15 Lectures
Nature and classification of data: univariate, bivariate and multivariate data; time- series and cross-
sectional data.
a) Mathematical averages including arithmetic mean, geometric mean and harmonic mean.
Properties and applications.
b) Positional Averages: Mode and Median (and other partition values including quartiles, deciles,
and percentiles) (including graphic determination)
Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties of
standard deviation/variance.
Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; concept of Kurtosis.
The students will be familiarized with software and the statistical and other functions contained
therein related to formation of frequency distributions and calculation of averages, measures of
variation, correlation and regression coefficients.
Suggested Readings:
1. Levin, Richard, David S. Rubin, Rastogi, and Siddiqui, Statistics for Management, 7th edition,
Pearson Education.
2. Berenson and Levine. Basic Business Statistics: Concepts and Applications. Pearson
Education.
3. Siegel Andrew F. Practical Business Statistics, McGraw Hill.
4. Vohra N. D, Business Statistics, McGraw Hill.
5. Spiegel M. D, Theory and Problems of Statistics, Schaum’s outlines Series. McGraw
Hill.Publishing Co.
6. Gupta, S.P and Archana Gupta, Statistical Methods, Sultan Chand and Sons, New Delhi.
7. Gupta, S.C, Fundamentals of Statistics, Himalaya Publishing House.
8. Anderson Sweeney and William, Statistics for students of Economics and Business, Cengage
Learning.
9. Thukral J. K, Business Statistics.
10. S.M.Shukla & S.P.Sahai, Business Statistics, Shahitya Bhawan Publications.(Hindi+English)
11. R.N.S.Pillai & Bhagwathi, Statistics, S.Chand &Co.Ltd.
12. D.N. Elehaunce,Statistics(Hindi+English)
Objectives:- The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impact skills for recording various kinds of business transactions.
Unit.l 15 Lectures
Unit. lV 10 Lectures
Insolvency Accounting. Meaning of Insolvency, Insolvency Laws and their Rules, Comparative
study of P.T.A. and P.I.A, difference between Balance Sheet and Statement of Affairs & Profit
and Loss account and Deficiency Account, Insolvency accounting as per P.T.A and P.I.A rule
including Omission of items from records.
Unit. V 10 Lectures
Accounting From Incomplete records: Meaning, Advantages and Disadvantages, Difference between
Single entry system and Double entry system, Accounting including Conversion of Single entry
System into Double Entry System.
Note:
1 Any revision of relevant accounting standard issued by ICAI would become applicable
immediately.
16. Anthony ,R.N Hawkins ,and Merchant ,Accounting : Text and Cases.McGraw – Hill Education.
17. Horngren , Introduction to Financial Accounting ,Pearson Education.
18. Monga,J.R.Financial Accounting: Concepts and Applications .Mayoor Paper Backs,New Delhi.
19. Shukla ,M.C., T.S.Grewal and S.C. Gupta.Advanced Accounts.Vol. – I.S.Chand & Co.,New
Delhi.
20. Maheshwari ,S.N and S.K.Maheshwari .Financial Accounting.Vikas Publishing House,New
Delhi.
21. Sehgal ,Ashok ,and Deepak Sehgal .Advanced Accounting .Part – I . Taxman Applied
Services,New Delhi.
22. Bhushan Kumar Goyal and HN Tiwari ,Financial Accounting ,International Book House
23. Goldwin ,Alderman and Sanyal , Financial Accounting,Cengage Learning.
24. Tulsian ,P.C Financial Accounting,Pearson Education
25. Jain ,S.P and K.L .Narang .Financial Accounting,Kalyani Publishers ,New Delhi.
26. Gupta,Nirmal.Financial Accounting.Sahitya Bhawan ,Agra.
27. Compendium of Statements and Standards of Accounting . The Institute of Charted
Accountants of India,New Delhi.
28. Shukla, S.M, Financial Accounting- Shahitya Bhavan Publications. (Hindi+English)
29. Dr.S.K.Singh, Financial Accounting, SBPD Pulications.(Hindi+English)
Objective: To provide basic Knowledge and equip students with application of principles and provisions
of Income Tax Act, 1961.
Unit I Basic Concept: Income, agricultural income, person, assesse, assessment year, 10 Lectures
previous year, gross total income, maximum marginal rate of tax
Permanent Account Number (PAN)
Residential status, scope of total income on the basis of residential status.
Exempted income under section 10
Unit II Computation if income under different heads 15 Lectures
- Salaries
- Income from house property
Unit III Computation if income under different heads 20 Lectures
- Profits and Gains of business or professions
- Capital gains
- Income from other sources
Unit IV Total Income and Tax Computation 10 Lectures
- Income of other person included in assessee’s total income
- Aggregation of income and set- off and carry forward of losses
- Deduction from gross total income
- Rebates and reliefs
- Compensation of total income of individuals and firms
a) Tax liability of an individual and firm
b) Five leading cases of Supreme Court
Unit V Preparation of return of income 10 Lectures
- Manually
- On- line filling of return of income and TDS
- Provision and Procedure of Compulsory On- Line filing of returns for
specified assesses.
There shall be a practical examination of 20 Marks on e- filing of Income Tax Returns using a
software utility tool. The student is required to fill appropriate form and generate the XML file.
Suggested Readings:
1. Singhania, Vinod, K and Monica Singhania, Student’s guide to Income Tax, University edition,
Taxmann publication Pvt. Ltd., New Delhi
2. Ahuja, Girish and Ravi Gupta, Systematic Approach to Income Tax. Bharat Law House. Delhi
3. Pagare, Dinker, Law and Practices of Income Tax. Sultan Chand and Sons, New Delhi
4. Lal, B. B Income Tax Law and Practices. Konark Publications, New Delhi
5. R.K. Jain, Income Tax & Accounts, SBPD Publications.(Hindi+English)
6. Dr. H.C.Mehrotra and Dr. S.P. Goyal, Income Law and Practice, Shahitya Bhawan
Publications.(Hindi+English)
Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd, Chennai
2. Taxman, Taxmann Allied Sevices Pvt. Ltd., New Delhi
Software
1. Dr. Vinod Kumar Singhania, e- fling of Income Tax Returns and Computation of Tax, Taxmann
Publications, Pvt. Ltd., New Delhi, Latest Version
2. Excel Utility available at incometaxindiafiling.gov.in
Unit I: 13 Lectures
Human Resource Management: Concept and functions, Role, status and competencies of HR Manager,
HR Policies, Evolution of HRM, Emerging Challenges of Human Resource Management; work force
diversity, Empowerment, downsizing, VRS; HR information system
Acquisition of HR, Human Resource Planning, Quantitative and Qualitative dimensions; job analysis-
job description and job specification, Recruitment- Concept and sources; Selection- Concept and
process; test and interview; placement induction.
Training and Development; concept and importance, identifying Training and development needs;
Designing training programme; Role specific and Competency, Management Development; Career
Development.
Performance Appraisal: nature and objectives; Modern techniques of performance appraisal, potential
appraisal and employee counseling; job changes – transfers and promotions. Compensation: concept and
policies, job evaluation; methods of wage payments and Incentive plans; fringe benefits; performance
linked compensation.
Unit V: 13 Lectures
Maintenance: employee health and safety, employee welfare, social security, Employer- Employee
relations-an overview, grievance handling and redressal industrial disputes, causes and settlement
machinery.
Suggested Readings:
Objectives:- The course aims at providing the student with knowledge of basic concepts.
Unit I 5 Lectures
Significance of Money.
Unit II 20 Lectures
Changes in the value of Money and its measurements: Inflation, Deflation Quantity theory of
Money. Index Number, Monetary Policy, Indian Money Market
Monetary Standards, Gresham’s Law, Paper standard, Principles of Note Issue, Gold Standard
Unit IV 15 Lectures
Banking Growth, Definitions and Functions, Banking System of India- Classification and Organization,
Unit V 10 Lectures
RBI, Privatization of Banks, Reforms in the Banking Sector in India And Narshimham Committee
Reports.
Suggested Readings:
5. Sundaram and Varshney, Banking Law and Practice, Sultan Chand & Sons
Objective: A student should become familiar with mechanism for conducting business transactions
through electronic means.
Contents:
Suggested Readings:
Objective: To provide basic knowledge and equip students with applications of principles and
provisions of Service Tax, VAT, Central Excise and Customs Law.
Contents:
Service Tax – concepts and general principles, charge of service tax and taxable services, Valuation of
taxable services, Payment of service tax and filing of returns, Penalties, CENVAT Credit.
VAT - concepts and general principles,, calculation of VAT Liabilities including input tax Credits,
Small Dealers and Composition scheme, VAT Procedures.
Central Excise Law in brief – Goods, Excisable goods, Manufacture and Manufacturer, Valuation,
CENVAT, Basic Procedures, Export, SSI, Job Work.
Basic concepts of custom law, Territorial waters, high seas, Types of custom duties – Basic,
Countervailing & Anti- Dumping Duty, Safeguard duty, Valuation, Customs Procedures, Import and
Export Procedures, Baggage, Exemption.
Suggested Readings:
1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes, Taxxmann
Publication Pvt. Ltd., Delhi
2. V. S Datey. Indirect Tax Law and Practice, Taxxmann Publication Pvt. Ltd., Delhi
3. Sanjeev Kumar. Systematic approach to Indirect taxes, Latest Edition.
4. S. S Gupta, Servive Tax- How to meet your obligation, Taxxmann Publication Pvt. Ltd., Delhi
5. Girish Ahuja & Dr. Ravi Gupta, Indirect Taxes, Flair Publication Pvt Ltd.
6. Dr. V. Balachandran, Indirect Taxation, Sultan Chand & Sons.
Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting and
to learn the techniques of preparing the financial statements.
Issue, forfeiture and re-issue 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.
Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation
of managerial remuneration. Disposal of company profits.
Preparation of consolidated balance sheet with one subsidiary company .Relevant provisions of
Accounting Standard: 21 (ICAI)
Suggested Readings:-
Objective: To provide computer skills and knowledge for commerce students and to enhance the
student’s understanding of usefulness of information technology tools for business operations.
Introduction to word processing, word processing concepts, use of templates, Working with word
document: (Opening an existing document/creating a new document, Saving, Selecting text, Editing text,
Finding and replacing text, Closing, Formatting, Checking and correcting spellings). Mail merge
Including linking with access database, Tables: Formatting the table, Inserting filling and formatting a
table. Creating Documents in the areas: Mail merge including linking with access Database, Handling
tables, inserting pictures and videos.
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, images. Texts, symbols,
Media; Design; Transition; Animation; and slideshow.
Spreadsheet concept, creating a workbook, Saving a work book, Editing a workbook, inserting, deleting
work sheets, Entering data in a cell, Formula Copying, Moving Data from selected cell, Handling
operators in formula, Rearranging worksheet, project involving multiple spreadsheets, Organizing charts
and graphs, Printing worksheet. Generally used spreadsheet functions: Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference, Text functions.
Creating Data tables, editing a Database using Forms, Performing Queries, Generating Reports.
Creating DBMS in the areas of Accounting, Employees, Supplies and Customer
3.Sinha, Kr. Pradeep and Preeti Sinha; Foundations of Computing, BPB Publication.
The suggested readings and guidelines shall be notified by the University Department at least
once in three years.
Composition of national income and occupational structure, the agrarian scene and industrial structure.
a) The experience of Growth, Development and Structural Change in different phases of growth
and policy regimes across sectors and regions.
b) Detailed study of Road, Rail, Waterways and Air transportation.
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’s role of technology and institutions; price policy ,the public distribution system
and food security.
b) Major Industries – Iron and Steel, Cement, Sugar, Jute and Cotton.
Readings:
1. Mishra and Puri, Indian Economics, Himalaya Publishing House.
2. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
3. Deepashree, “ Indian Economy, Performance and Policies”, Scholar tech, New Delhi.
4. Bettleheim Charles, India Independent. Chapter 1, 2 & 3.
5. Bhagwati, J and Desai, P. India: Planning for Industrialization, OUP Ch 2.
6. Patnaik, Prabhat. Some Indian debates on Planning. T. J Byres (ed.). The Indian Economy: Major
debates since Independence, OUP
7. Ahluwalia, Montek s. State level Performance under Economic Reforms in India in A. O Krueger.
(ed.). Economic Policy Reforms and the Indian Economy, The University of Chicago press.
8. Nagaraj, R. Indian Economy since 1980: Vitrious Growth or Polarization? Economic and Political
weekly. Pp. 2831-39
9. Ray, S. K. Land System and its reforms in India. Section II & III, Indian Journal of Agriculture
Economics. Vol. 51. Nos. 1 & 2
10. Visaria, Pravin. Demographic aspects of Development: The Indian Experience. Indian Journal of
Social Sciences. Vol. 6. No. 3.
B. Com (Hons) CBCS
11. Dreze, Jean and Amartya Sen. Economic Development of Social Opportunity, Ch. 2. OUP.
[Type text] Page 26
12. Vaidyanathan, A. India’s Agricultural Development Policy. Economic and Political Weekly.
13. Sawant, S. D. and C. V> Achuthan. Agricultural Growth across Crops and regions: Emerging
trends and Patters. Economic and Political weekly. Vol. 30 A2- A13
14. Krishnaji, N. Agricultural Price Policy: A survey with reference to Indian food Grain Economy,
Economic and Political Weekly. Vol. 25 No. 26.
15. Chaudhuri, Sudip. Debates on Industrialization in T. J Byres (ed.) The Indian Economy: Major
debates since Independence.OUP
16. Chandra, Nirmal K. Growth of Foreign capital and its Importance in Indian Manufacturing.
Economic and Political Weekly. Vol 26. No. 11.
17. Khanna. Sushil. Financial Reforms and Industrial Sector in India. Economic and Political Weekly.
Vol. 34 no. 45.
18. Vaidyanathan, A. Poverty and Development Policy. Economic and Political Weekly.
19. Deaton, A and Jean Dreze, Poverty and Inequality in India. Economic and Political Weekly.
20. Planning Commission, Task Force on Employment Opportunities. Ch. 1 & 2
21. Uma Kapila (ed), “Indian Economy since Independence”, relevant Articles
22. Rangarajan, C. and N Jadhav. Issue in Financial Sector Reforms. Bimal Jalan. (ed). The Indian
Economy, Oxford University Press, New Delhi.
23. Chakravarty, Sukhamoy, Development planning- The Indian Experience, Oxford University
Press, Delhi
Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career option and
creative thinking and behavior for effectiveness at work and in life.
Contents:
Unit 1: 6 lectures
Meaning, Elements, determinants and importance of entrepreneurship.
Unit 2: 6 lectures
Entrepreneurship and Micro, small and medium enterprises. Concept of business groups and role of
business houses and family business in India.
Unit 3: 6 Lectures
Public and Private system of stimulation, support and sustainability of entrepreneurship, Requirement,
availability and access to Finance, Marketing assistance, technology, and industrial accommodation.
Unit 4: 6 Lectures
Sources of business ideas and tests of feasibility, significance of writing the business plan/ project
proposal. Project submission/presentation and appraisal thereof by external agencies, such as
financial/non-financial institutions.
Unit 5: 6 lectures
Mobilizing resources for start-up. Accommodation and utilities, Preliminary contracts with the vendors,
suppliers, bankers, principal customers; contract management: basic start-up problems.
Reading Suggestions:
7. Plesk ,Paul E. Creativity ,Innovation and Quality .(Eastern Economic Edition),New Delhi :
Prentice – Hall of India.ISBN -81-203-1690-8
11. Dr. C.B.Gupta & Dr. N.P.Srinivashan, Entrepreneurship Development in India, Sultan Chand &
Sons.
13. Sr. B.K. Mehta and Anamika Mehta, Entrepreneurship, S.Dinesh & Co.(Hindi+English)
Contents:
Unit I: 6 Lectures
Introduction: Meaning, objectives and advantages of cost accounting, difference between Financial,
Cost and Management accounting, Cost concepts, Element of costs and Classifications of costs,
Role of a cost accountant in an organization.
Unit II:
Elements of cost 11 Lectures
a. Materials: Material/inventory control- concept and techniques, Accounting and control of
purchases, storage and issue of materials, method of pricing of materials issues – FIFO,LIFO,
Simple Average, Weighted Average, Salient features of Accounting Standards AS:2 ICAI
b. Labour: Accounting and control of labour cost, time keeping and time booking, concept and
treatment of ideal time, over time, labour turnover and fringe benefits.
c. Overhead: Machine Hour Rate
Unit V: 20 Lectures
Techniques of Analysis and Interpretation of Financial Statements: Trend Technique,
Common Size Technique, Comparative Technique, Ratio Analysis Technique, Fund Flow
Statement Technique, Cash Flow Statement Technique.
Suggested Readings:
Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools
and techniques of marketing.
Contents:
Unit I 11 Lectures
Unit IV 13 Lectures
Distribution: Channels of distribution – meaning and importance; Types of distribution
channels; Wholesaling and retailing; Factors affecting choice of distribution channel;
Physical Distribution.
Retailing: Types of retailing – store based and non-store based retailing, chain store,
specialty stores, supermarkets, retail vending machines, mail order houses, retail
cooperatives; management of retailing operations: an overview; Retailing in India:
Changing Scenario.
Unit V 7 Lectures
Rural marketing: Growing Importance; Distinguishing Characteristics of rural markets;
Understanding rural consumers and rural markets; Marketing mix planning for rural
markets.
Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla agnihotri and Ahsaan UI Haque, Principles of
Marketing. 13th edition. Pearson Education.
Objection: To familiarize the students with the principles and practices of financial management.
COURSE CONTENTS:
UNIT I: 8 Lectures
Scope and Objective, Time value of money, Risk and return (including Capital Asset
Pricing Model). Valuation of securities – Bonds and Equities.
UNIT V: 15 Lectures
Working Capital Decision: Concepts of working capital, the risk- return trade off, source
of short- term finance, working capital estimation, cash management, receivables
management, inventory management and payable management.
Suggested Readings:
1. Horne. J. C. Van and Wackowich, Fundamentals of Financial Management, 9th edition,
New Delhi Prentice Hall of India.
2. Levy H. and M Sarnat. Principles of Financial Management, Engelwood Cliffs, Prentice
Hall.
3. Johnson, R. W, Financial Management,, Boston Allyn and Bacon
4. Joy. O. M. Introduction to Financial Management, Hornewood Irwin.
5. Kjan and Jain, Financial Management, text and problems, 2nd edition, Tata Mc Graw Hill
New Delhi.
6. Pandey, I. M Financial Management,, Vikas Publication.
7. Chandra P, Financial Management,- Theory and practices, (Tata Mc Graw Hill).
8. Rustagi. R. P, Fundamentals of Financial Management, Taxmann Publication Pvt Ltd.
9. Singh J. K, Financial Management, text and problems, 2nd edition, Dhanpat Rai and
Company, Delhi.
10. Singh, Surendra and Kaur, Rajeev, Fundamentals of Financial Management, Book Bank
International.
Note: Latest edition of text books may be used.
B. Com (Hons.) CBCS
Objective: To provide the students a basic knowledge of financial markets and institutions and to
familiarize them with major financial services in India.
Contents
Unit I: 10 Lectures
An Introduction to Financial System, its Components - financial markets and institutions, Financial
Intermediation, Flow of funds matrix, Financial system and economic development. An overview of
Indian financial system.
Unit V: 13 Lectures
Leasing and Hire purchase; Consumer and housing finance, Venture Capital finance; Factoring
Services, bank guarantees and letter of credit; Credit Rating; Financial Counseling
Suggested Readings:
1. Bhole, L. M. Financial Markets and Institutions. Tata McGraw hill Publishing Co.
2. Khan M. Y. Indian Financial System – Theory and Practice, .Vikas Publishing House.
3. Dhanekar, Pricing of Securities, New Delhi: Bharat Publishing House.
4. Prasanna Chandra. Financial Management: Theory and Practices. Tata McGraw hill
Publishing Co.
5. Sinha, S. L. N. Development banking in India. Madras: Institute of Financial
Management and Research.
6. Khan and Jain, Financial services, 2nd edition. Tata McGraw hill
7. Singh J. K, Venture Capital Financing in India, Dhanpat Rai and company, New Delhi.
8. Annual Reports of major Financial Institutions in India.
Note: Latest edition of text books may be used.
B. Com (Hons.) CBCS
B. Com (Hons.): Semester – VI
Paper code- 354 (b): CORPORATE TAX PLANNING
Objective: To provide basic knowledge of corporate tax planning and its impact on decision- making.
Unit I 9 Lectures
Tax planning, tax management, tax evasion, tax avoidance, corporate
tax in India. Types of companies.
Residential status of companies and tax incidents.
Tax liabilities and minimum alternate tax.
Tax on distributed profits.
Unit II 12 Lectures
Tax planning with reference to setting up of a new business: Locational
aspect, nature of business, form of organization.
Tax planning with reference to financial management decision.
Capital Structure, dividend including demand dividend and bonus
shares.
Tax planning with reference to sale of scientific research assets.
Unit III 15 Lectures
Tax planning with reference to specific management decisions- Make
or Buy; own or lease; repair or replace, Tax planning with reference to
employees remuneration, Tax planning with reference to receipt of
insurance compensation, Tax planning with reference to distribution of
assets at the time of liquidation.
Unit IV 12 Lectures
Special provision relating to non- residents, Double taxation relief,
Provisions regulating transfer pricing, Advance ruling, Advance pricing
Agreement
Unit V 17 Lectures
Tax planning with reference to business restructuring
- Amalgamation
- Demerger
- Slump sale
- Conversion of sole proprietary concern/partnership firm into
company
- Conversion of company into LPP
- Transfer of assets between holding and subsidiary companies.
Suggested Readings:
1. Singhania, vinod K. and Monica Singhania, Corporate tax planning, Taxmann Publication
Pvt Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta, Corporate tax planning and Management. Bharat Law House.
New Delhi.
3. Achary, Shuklendra and M. G Gurha, Tax planning unde4r direct tax, Modern Law
Publication, Allahabad.
4. Mittal, D. P. Law of Transfer Pricing, Taxmann Publication Pvt Ltd., New Delhi.
5. IAS – 12 and AS – 22
6. T. P. Ghosh, IFRSs, Taxmann Publication Pvt Ltd., New Delhi.
7. R.S. Lakhotia, Corporate Tax Planning
8. H.C. Mahrotra, Corporate Tax Planning, Sahitya Bhawan, Agra (Hindi/ English)
B. Com (Hons.) CBCS
Objective: The objective of this course is to familiarize the students with the basic concepts, tools
and techniques of advertising used in marketing.
Unit V: 10 Lectures
a) Advertising agency: Role, types and selection of advertising agency.
b) Social, ethical and legal aspects of advertising in India.
Suggested Readings:
1. Dunn, S Wats and Arnold M. Barban. Advertising: Its role in marketing.
2. Belch and Belch, Advertising, Mc Graw hill co.
3. Burnett, Wells and Moriatty, Advertising Principles and Practices. 5th edition Prentice Hall
of India, New Delhi.
4. Batra, Myres and Askers, Advertising Management, 5th edition Prentice Hall of India, New
Delhi.
5. Terence A. Shimp. Advertising and Promotion: AN IMC Approach, Cengage Learning.
6. Sharma, Kavita, Advertising Planning and Decision Making, Taxmann Publication Pvt. Ltd.
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press, 2012.
8. Chunawala and Sethia, Advertising. Himalaya Publishing House.
9. Ruchi Gupta, Advertising S. Chand & Co.
10. O’Guinn, Advertising and Promotion: An Integral Brand Approach, Cengage Learning.
Objective: The objective of the course is to develop a theoretical understanding among students about
the structure and behavior of organization as it develops over time. The course will also
make them capable of realizing the competitiveness of firms.
Unit I: Lectures: 20
Organizational Theories and Behavior, Classical, Non- classical and contemporary. Authority,
Power, status, formal and informal structure, Flat and tall structure; Bureaucratization of
organization; Organizational Behavior: concepts, determinants, challenges and opportunities of
OB, contributing disciplines of OB. Individual Behavior: Foundation of Individual Behavior,
values, attitudes, personalities, perceptual process.
Unit II: Lectures: 16
Motivation: Need Hierarchy, Maslow’s need hierarchy, Two Factor theory, Contemporary
theories of motivation (ERC, cognitive evaluation, goal setting, equity) expectancy model.
Behavior modification, Motivation and organizational effectiveness.
Unit Ill: Lectures: 14
Leadership, Power and conflict: Concept and theories, Behavioral approach, Situational
approach, Leadership effectiveness, contemporary issues in leadership. Power and conflict.
Bases of power, power tactics; Sources of conflict, Conflict Resolution Strategies.
Suggested Readings:
1. Gupta, Kamal and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill Publishing Co.
Ltd. , New Delhi
2. Jha, Aruna, Auditing., Taxmann
3. Tandon, B. N, Sudharsanam and S. Sundharabahu., A Handbook of Pactical Auditing. S Chand
and Co. Ltd., New Delhi.
4. Ghatalia, S. V. Practical Auditing, Allied Publishers Pvt. Ltd, New Delhi
5. Singh, A. K and Gupta Loveleen, Auditing Theory and Practice, Galgotia Publishing Company.
6. Alvin Arens and James Loebbecke, Auditing: an Integral Approach.
7. Ravindar Kumar and Virendra Sharma, Auditing Princiles and Practice, PHI Learning Christine
A Mallin, Corporate Governance (Indian Edition), Oxford University Press, New
Delhi.
8. Bob Tricker, Corporate Governance- Principles, Policies, and Practice (Indian Edition), Oxford
University Press, New Delhi.
9. The Companies Act 2013 (Relevant Sections)
10. M. C Kuchhal.. Corporate Laws, Shri MAhaveer book depot, (Publishers) (Relevant Chapters)
11. Relevant Publications of ICAI on Auditing (CARO)
12. T.R.Sharma, Auditing, Sahitya Bhavan Publications.(Hindi+English)
13. B.K. Mehta, Sahitya Bhavan Publications.(Hindi+English)
Note: Latest edition of text books may be used
Note:
1. There shall be a written examination of 50 marks on the basis of Unit I, II & III.
2. The students will write a project report under the supervision of a faculty member. Assigned by
the college/institution based on the field work. The project report carries 50 Marks and will be
evaluated by University appointed examiners (External + Internal).
1. Unit I: 20Lectures
Foreign Trade promotion measures and organizations in India; Special economic zone
(SEZs) and 100% export oriented units (EOUs); Measures for promoting foreign
investments into and from India; Indian joint ventures and acquisitions abroad.
Suggested Readings:
1. Charles W. L Hill and Arun Kumar Jain, International Business, New Delhi Tata McGraw Hill.
2. Johnson, Derbe, and Colin Turner. International Business: Themes and issues in the Modern
Global Economy. London: Roultedge.
3. Cherunilam, Francis. International Business: Text and Cases. Prentice Hall of India Ltd.
4. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan, International Business,. Pearson
Education
5. Justin, Paul, International Business, Prentice Hall of India Ltd.
6. Michael R. Czinkota. Et al. International Business, Forfourth: The Dryden Press.
7. Bennet, Roger. International Business, Delhi: Pearson.
8. Sumati Verma, International Business, Pearson Education.
9. V. Sharan, International Business, Pearson Education.
10. Peng and Srivastav, Global Business, cengage Learning.
Contents:
Unit I: 10 Lectures
The Investment Environment:- The Investment Decision process, types of investments-
Commodities, Real Estates and Financial Assets, The Indian Securities Market, the market participants
and trading of securities, security market indices, sources of financial information, Concept of return
and risk, Impact of Taxes and Inflation on returns.
Unit V: 10 Lectures
Investor Protection- Role of SEBI and stock exchanges in investor protection; Investor Graviences
and their Redressal system, insider trading, investor’s awareness and activism.
Suggested Readings:
1. Jones, C.P., “Investments Analysis and Management”, Wiley, 8th edition.
2. Prasanna , Chandra, “Investments Analysis and Portfolio Management”, Tata McGraw Hill.
3. Rustogi, R. P., Fundamentals of Investment, Sultan chand & Sons, New Delhi.
4. Vohra, N. D, and B. R Bagri, “Futures and Options”, McGraw Hill Publishing.
5. Mayo, An Introduction to Investment, Cengage Learning.
Unit III: The Consumers Protection Act, 1986: Grievance Redress Mechanism under the CPA
15 Lectures
Who can file a complaint? Grounds of filing a complaint; Limitation Period; Procedure for filing and
hearing of a complaint; Temporary Injunction, Reliefs which can be provided; Appeal; Enforcement
of order; Bar on Frivolous and vexation complaints; Offences and penalties.
Unit IV: Consumer Protection in India 20 Lectures
Consumer Movement in India: Formation of consumer organization and their role in consumer
protection including Advocacy and Campaigning for policy intervention; Evolution of Consumer
Movement in India , Recent Development in Consumer Protection in India; National Consumer
helpline, citizen charter, Product testing.
Suggested Readings:
1. Khanna, Sri Ram, Hanspal. Savita Kapoor, Sheetal and Awasthi, H. K. “Cosumer Affairs” (2007)
Delhi University Publication, Pp. 334
2. Aggarwal, V. K. (2003) Consumer Protection: Law and Practice, 5th ed., Bharat Law House, Delhi
or latest edition
3. Girimaji, Pushpa (2002), Consumer Rights for Everyone. Penguin BOOKs.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability, USA, Harcourt Brace
Jovanovich, Inc.
5. How to survive as a consumer? CUTS, India www.cuts.org
6. Deepa Sharma, Grievance redress and Consumer Protection in ndia, Lambart Academic Publishers
Germany 2012
7. N.D. Kapoor, Merchantile Law,
8. Sen & Mitra, Merchantile Law and Practice,
9. M.C. Kuchchal, Merchantile Law
10. The Competition Act, (2002)
11. The Consumers Protection Act, 1986
12. The Bureau of Indian Standards Act 1986
13. The Food safety and standards Act 2005.
2.Verma D.P.S (2002). Regulating Misleading Advertisements Legal Provisions and Institutional
Framework, Vikalpa. Vol. 26. No. 2 pp 51-57
3. Jain, Sanjay K and Kaur Gurmeet (2003): Strategic Green Marketing. How should Business Firms
Go about Adopting It? The Indian Journal of Commerce, Vol. 56, No. 4 pp 1- 6
4. Jain. Sanjay K. and Kaur Gurmeet (2004). Ecolabelling: Honsesis, issues and Perspectives.
EffulHonsce. Vol. 2 No. 1 pp 5- 18
5. Ralph L. Day and Laird E.. London, Jr. (1997), Towards a theory of consumer complaining behavior.
Ag Woodside, et al. (eds). Consumer and Industrial Buying Behavior, New York; North Holland pp.
425- 37
6. George S. Day and A Aaker (1970). A Guide to Consumerism. Journal of Marketing, Vol. 34. Pp 12-
19.
Periodicals:
1. Consumer protection judgement (CPJ) (Relevant Cases reported in various issues)
2. Recent issues of Magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’,
Published by VOICE society, New Delhi, www.consumer-voice.org
3. Ethical Consumer (Magazine): ECRA Publishing Ltd. UK www.ethicalconsumer.org
4. Upbhokta Jagran, Ministry of Consumer Affairs, Govt. of India.
5. Down to Earth (Magazine- fortnightly): Society for Environmental Communications, New Delhi.
Unit 1 18 Lectures
Advance payment of Tax
Tax deduction/collection at source, documentation, returns, certificates
Interest payable by Assessee/Government
Collection and Recovery of Tax
Unit 2 17 Lectures
Assessment Re- assessment, rectification of mistakes
Appeals and revisions
- Preperation and filings of appeals with appellate authorities
- Drafting of Appeal, statement of facts ans statement of law
Unit 3 12 Lectures
Penalties and Prosecutions
Settlement commission
Search, seizure and survey
Unit 4 12 Lectures
Transactions with persons located in notified jurisdictional area
Honseral anti- avoidance rule
Tax clearance certificates
Securities transaction tax
Unit 5 6 Lectures
Information Technology and Tax administration
TAN (Tax deduction and Collection Account Number), TIN (Tax
Information Network)
e-TDS/e-TCS
Suggested Readings:
1. Singhania, Vinod K. and Monica Singhania, Corporate Tax Planning and Business Tax
Procedure., Taxmann Publication Pvt. Ltd, New Delhi
2. Ahuja, Girish, and Ravi Gupta, Corporate tax Planning and Management. Bharat Law house,
Delhi
3. Singhania, Vinod K. and Kapil Singhania, TDS on CD. Taxmann Publication Pvt. Ltd, New
Delhi
4. Bajpai, Om shanker, Search, seizure and survey. Taxmann Publication Pvt. Ltd, New Delhi
5. Singhania, Vinod K. and Monica Singhania, Students guide to Income Tax. Taxmann
Publication Pvt. Ltd, New Delhi
6. Ahuja, Girish, and Ravi Gupta, Systematic Approach to Income Tax. Bharat Law house, Delhi
Journals
1. Income Tax reports, Company Law Institute of India Pvt. Ltd,. Chennai
2. Taxman, Taxmann Allied Services Pvt. Ltd. New Delhi
3. Current Tax Reporter, Current Tax Reporter, Jodhpur
Reference Books:-
1. Austin, Granville; The Indian Constitution: Cornerstone of a Nation, Oxford University Press.
2. Basu, Durga Das; An Introduction to the Constitution of India, Prentice Hall.
3. Fadia, M. L and Fadia, Kuldeep; Indian Government and Politics, Rawat Publication.
4. Austin, Granville; Working a Democratic Constitution: The Indian Experience. OUP
5. Kashyap, Subhash: Our Costitution, National Book Trust.
6. Sapru, R. K,; Public Policy: Formation, Implementation and Evaluation, Sterling Pub
7. Singh, M. P. and Saxena, R; Indian Politics: Contemporary Issues and Concern.