CHHATRAPATI SHAHU JI MAHARAJ

UNIVERSITY, KANPUR

BACHELOR OF COMMERCE HONORS

(B.COM HON’S)
(To be effective from Academic Year 2023-24 and onwards)

Syllabus
 CSJM UNIVERSITY KANPUR
FACULTY OF COMMERCE
B. COM. (HONORS) PROGRAM
FIRST YEAR

Paper Code Paper Name External Internal TOTAL Credits

Marks Marks
SEMESTER- I
BCH 101 FINANCIAL ACCOUNTING 75 25 100 3
BCH 102 FINANCIAL MATHEMATICS 75 25 100 3
BCH 103 BUSINESS ENVIRONMENT 75 25 100 3
BCH 104 PRINCIPLES OF ECONOMICS 75 25 100 3
BCH 105 COMMUNICATIVE SKILL 75 25 100 3
BCH 106 ESSENTIALS OF MANAGEMENT 75 25 100 3
BCH 107 Functional English {Skill Enhancement
(SEC) Course(SEC) (Vocational course)} 100 2

TOTAL MARKS OF SEM. 450 150 600 20

SEMESTER- II
BCH 201 STATISTICAL METHODS 75 25 100 3
BCH 202 MANAGEMENT INFORMATION SYSTEM 75 25 100 3
BCH 203 ORGANIZATIONAL BEHAVIOUR 75 25 100 3
BCH 204 BUSINESS ECONOMICS 75 25 100 3
BCH 205 INDIAN ECONOMY & PUBLIC FINANCE 75 25 100 3
BCH 206 BUSINESS POLICY 75 25 100 3
BCH 207 COMPREHENSIVE VIVA-VOCE 75 25 100 3
BCH 208 Office Automation using MS Office {Skill
(SEC) Enhancement Course(SEC) (Vocational course)} 100 2

TOTAL MARKS OF SEM. 525 175 700 23

 SECOND YEAR

SEMESTER- III
BCH 301 COST ACCOUNTING 75 25 100 3
BCH 302 BANKING OPERATIONS MANAGEMENT 75 25 100 3
BCH 303 OPERATIONS MANAGEMENT 75 25 100 3
BCH 304 MARKETING MANGEMENT 75 25 100 3
BCH 305 COMPANY LAW & SECRETARIAL
75 25 100 3
PRACTICE
BCH 306 BUSINESS LAWS 75 25 100 3
BCH 307 Office Automation using MS Office {Skill
(SEC) Enhancement Course(SEC) (Vocational course)} 100 2
TOTAL MARKS OF SEM. 450 150 600 20

SEMESTER- IV
BCH 401 MANAGEMENT ACCOUNTING 75 25 100 3
BCH 402 HUMAN RESOURCE MANAGEMENT 75 25 100 3
BCH 403 OPERATIONS RESEARCH 75 25 100 3
BCH 404 INCOME TAX LAW AND ACCOUNTS 75 25 100 3
BCH 405 FINANCIAL MANAGEMENT 75 25 100 3
BCH 406 INTERNATIONAL FINANCE 75 25 100 3
BCH 407 COMPREHENSIVE VIVA-VOCE 75 25 100 3
BCH 408 TALLY with GST Accounting Skill
100 2
(SEC) Enhancement Course(SEC) (Vocational course)
TOTAL MARKS OF SEM. 525 175 700 23
 THIRD YEAR

SEMESTER- V Credits
BCH 501 INDUSTRIAL LAWS 75 25 100 3
BCH 502 CONSUMER BEHAVIOUR 75 25 100 3
BCH 503 INSURANCE AND RISK MANAGEMENT 75 25 100 3
BCH 504 CORPORATE ACCOUNTING 75 25 100 3
Group- A
ACCOUNTING & FINANCIAL SERVICES
BCH 505 SPECIALIZED ACCOUNTING 75 25 100 3
(AFS)
BCH 506 FINANCIAL INSTITUTIONS & SERVICES 75 25 100 3
(AFS)
Group-B
INTERNATIONAL TRADE & EXPORT MANAGEMENT
75 25 100 3
BCH 505 INTERNATIONAL BUSINESS
(ITEM) ENVIRONMENT
75 25 100 3
BCH 506 INTERNATIONAL BUSINESS
(ITEM)
Group-C
MARKETING
BCH ADVERTISING MANAGEMENT 75 25 100 3
505(MM)
BCH E – COMMERCE 75 25 100 3
506(MM)
Group-D
HUMAN RESOURCE MANAGEMENT
BCH HUMAN RESOURCE PLANNING 75 25 100 3
505(HRM)
BCH HUMAN RESOURCE DEVELOPMENT 75 25 100 3
506(HRM)
BCH 507 SUMMER INTERNSHIP REPORT & VIVA- 200 4
VOCE
TOTAL MARKS OF SEM. 450 150 800 22

SEMESTER- VI Credits
BCH 601 GOODS AND SERVICES TAX IN INDIA 75 25 100 3
BCH 602 AUDIT PROCEDURE AND STANDARDS 75 25 100 3
BCH 603 BUSINESS ETHICS & CORPORATE 75 25 100 3
GOVERNANCE
BCH 604 ENTREPRENEURSHIP & PROJECT 75 25 100 3
MANAGEMENT
Group- A
ACCOUNTING & FINANCIAL SERVICES
BCH 605 PERSONAL FINANCE AND 75 25 100 3
(AFS) PLANNING
BCH 606 SECURITY ANALYSIS & PORTFOLIO 75 25 100 3
(AFS ) MANAGEMENT
 Group- B
INTERNATIONAL TRADE & EXPORT MANAGEMENT
BCH 605 FOREIGN TRADE PROCEDURES AND 75 25 100 3
(ITEM) DOCUMENTATION

CONTEMPORARY ISSUES IN 75 25 100 3

BCH 606 INTERNATIONAL TRADE
(ITEM)
Group-C
MARKETING MANAGEMENT
BCH INTERNATIONAL 75 25 100 3
605(MM) MARKETING
BCH INDUSTRIAL AND SERVICES MARKETING 75 25 100 3
606(MM)
Group-D
HUMAN RESOURCE MANAGEMENT
BCH INDUSTRIAL RELATIONS 75 25 100 3
605(HRM)
BCH CREATIVITY AND INNOVATION 75 25 100 3
606(HRM) MANAGEMENT
BCH 607 DISSERTATION & VIVA-VOCE 200 4
TOTAL MARKS OF SEM. 800 22
GRAND TOTAL 4200 130

Note:

1. Grades will be provided for the vocational courses. Student needs to secure minimum of
40% marks to clear off the paper.
2. Minimum 15% students should opt for every available specialization, failing to which the
saidcourse for specialization will be withdrawn.
3. In Third Year of B.Com. (Hon’s.) Program (Semester V and VI) the student will have
to choose any one group for specialisation out of the given four groups A, B, C & D.

Group A – ACCOUNTING & FINANCIAL SERVICES (AFS)

Group B – INTERNATIONAL TRADE & EXPORT MANAGEMENT (ITEM)
Group C – MARKETING MANAGEMENT (MM)
Group D – HUMAN RESOURCE MANAGEMENT (HRM)

4. Students have to go under Summer Internship for Six to Eight weeks in the month of
May - June after Fourth Semester, the viva-voce on summer Internship report will be held
along with the Fifth Semester Examination.
5. Each of the students has to complete one project on the assigned Dissertation / case study
in the sixthsemester and undergo a viva-voce along with the semester examination. It will
be based on a subject of choice group.
 DETAILED SYLLABUS
B.COM. (HONS) – Ist YEAR
SEMESTER - I
BCH 101 FINANCIAL ACCOUNTING

Unit I
Accounting: Definitions, Functions, Objectives Nature and Scope Limitation Branches.
Accounting as an information system. Accounting Principles-concepts and conventions.
Accounting standards- Indian and International Context. Basic Accounting Process-Journal,
Ledger Trial Balance, Double Entry System, Systems of Accounting.
Unit II
Business Income: Measurement, concept of Capital and Revenue. Final Accounts of Non-
Corporate Entities. Final Accounts of Non-Profit making Organizations. Accounting for
Depreciations.
Unit III
Hire Purchase System, Installment Payment System, Branch Accounting, Lease Accounting.
Unit IV
Voyage Accounts, Accounting for Insurance Claims, Royalty Accounts.

Suggested Readings:
Financial Accounting S.N. Maheshwari
Advanced Accounting Vol I R.L. Gupta & Radha Sawami
Modern Accounting Mukherjee & Hanif
Financial and Advanced Accounting Arvind Kumar and Vishal Saxena
Advanced Accounting Hrishikesh Chakaraborty
BCH 102 FINANCIAL MATHEMATICS

Unit I
Fundamental concepts of Financial Mathematics. Simple and compound interest. Kinds of
interest rates: Effective rate, nominal rate and force of interest rates: Effective rate, nominal
rate and force of interest. Calculation of accumulated value using different kinds of interest
rates.
Unit II
Present value calculation and discount rate. Nominal rate of discount and its relationship with
effective rate of discount. Equation of payments interest & Discount. Interest computation
product method.
Unit III
Valuation of annuities. Present value of annuity. Present value of annuity payable p time in a
given period. Present value of deferred annuity. Present value of varying annuity.
Accumulated Value of Annuity. Accumulated value of annuity payable p time in a given
period.
Unit IV
Analysis of annuity, Calculation of capital component and interest, Component in instalments.
Outstanding liabilities after nth instalment, Sinking fund. Reserve value of a policy, free
policy. Surrender value of policy, Valuation of securities.

Suggested Readings:
Financial Mathematics: Bajpai B.L.
Financial Mathematics: A.Lenin Jothi, Himalaya Pub.
Financial Mathematics: Sankalp Srivastava, New Age Pub.
Financial Mathematics: Dr. S.P.Gupta, Sahitya Bhawan
BCH 103 BUSINESS ENVIRONMENT

Unit I
The concept of Business Environment, its significance and Nature, Matrix of Different
Environmental Factors. The process of Environmental Scanning, Basic Philosophies of
Capitalism and Socialism with their variants.
Unit II
The Politico-Legal Environment, The relationship between Business and Government in
India, An introduction to some important business laws like The Competition Act, 2002,
Industries (Development and Regulation) Act, FEMA, SEBI, the Fugitive Economic
Offenders Act, 2018, The Changing Dimension of these Laws and their impact on Business.
Unit III
The Economic Environment, Strategy and planning in India. The concept of mixed economy,
The public Sector- and the private sector and their changing Roles. The Industrial Policy in
India in recent years. The new Economic Policy- Liberalization, Globalization and
privatization and their impact on businesses, The Monetary Policy and Fiscal Policy and
Union Budget as an instrument of growth and their impact on business. Foreign Trade Policy.
Unit IV
Socio-Cultural Environment in India, Salient features of Indian Culture and Values and their
Implications for Industrialization and Economic growth, New Demand for Consumer
Industries; theory of Consumerism, Development of Business Entrepreneurship in India,
Social Responsibility of Business, Policy for Research and Development in India. The
Problem of Selecting Appropriate Technology. The Multinationals as a source of Technology.

Suggested Readings:
Fernando AC: Business Environment, Pearson
Cherunilum, Francis, Business Environment, Himalaya Publishing House Dutta and
Sundaram, Indian Economy, S. Chand and Co.
Mamoria, C.B., Social Problems and Social Disorganization in India, Kitab Mahal Mathew,
M.J., Business Environment, RBSA Publishers, Jaipur, 1996.
BCH 104 PRINCIPLES OF ECONOMICS

Unit I
The meaning and definitions of Economics: Adam Smith, Marshall, Robbins and Samuelson.
Methods of Economics: Inductive vs. Deductive methods, Micro vs. Macro Economics,
Concept of Equilibrium - Stable, unstable and Neutral Equilibrium. Theory of consumption -
Cardinal Vs Ordinal approach. Utility analysis - Total Marginal and Average utility. Law of
diminishing marginal utility and Law of Equi - Marginal Utility.
Unit II
Consumer Behaviour: Indifference curve analysis, Budget line, Consumer's equilibrium.
Price, Income and Substitution effects, PCCs and ICCs. Consumer's Surplus. Concept of
Demand and Supply. Demand curve - Individual and Market demand curve, derivation of
demand curve. Law of demand. Movement vs. shift in the demand curve. Elasticity of demand
- Price, Income and cross elasticity, factors affecting elasticity of demand.
Unit III
Production: meaning and factors of production, concept of short-run and long-run for a firm,
Law of variable Proportions, Returns to scale. Cost of production: Explicit and implicit cost,
actual and opportunity cost, accounting and economic cost, Social and private costs, short-run
and long-run costs, Cost Curves. Concept of Revenue: Total, Marginal and Average Revenue.
Market: Perfect competition, Monopoly and Imperfect competition - Features and Equilibrium
of firms in the short and long run period.
Unit IV
Theory of distribution: Concept of Rent, wages, Interest and Profit; Theory of rent. Theory of
wages: Marginal productivity theory and Modern theory of wages, Backward bending supply
curve. Theory of Interest: Classical theory, Loanable Funds theory and Liquidity Preference
theory of Interest. Theory of Profit: Innovation theory, Risk Bearing theory and Uncertainty
bearing theory of Profits.

Suggested Readings:
Modern Economic Theory - K.K. Dewett
Principle of Economics - M.L. Seth
Business Economics - S.K. Singh
Micro Economics Theory - J.V. Vaishampayan
Principles of Economics - D.N. Dwivedi.
BCH 105 COMMUNICATIVE SKILL

Unit I
Communication: definition, main features, classification of communication, barriers to
communication. Typing and Duplicating. Introduction to the essentials of business
communication: Communication: Oral & Written (Meaning, Advantages/Disadvantages,
Types). Oral communication, making oral presentations. Correspondence: types and essentials
of letter writing, handling correspondence,
Unit II
Commercial correspondence: drafting rules, style and construction, significant commercial
terms and phrases. Drafting: Letter of Inquiry, Letter of Quotations, Letter of Order, Letter of
Execution of Order, Letter of Complaint, Letter for Collection, Letter for Agency, Circular
Letter.
Unit III
Official Correspondence: Styles and construction, Types of official letters. Drafting: Official
Letters, Demi-official Letters and Circulars.
Writing Editorial Notes on a Commercial Topics, Letter to Editor on a Commercial or
Economic Topic, Writing Press Communiqués/Notes, Media Script Writing, Writing
Advertisement Copy, Journalistic Report Writing.
Unit IV
E-correspondence, Writing minutes of company meetings. Summarizing annual report of
companies. Presentations for board and client meetings. Writing reports on: field work/visits to
industries/business concerns etc. business negotiations. Writing a project report, Citing
references, and using bibliographical and research tools.

Suggested Readings:
Debashish S.S. & Das B., Business Communication, Prentice Hall India.
K.K.Sinha, Business Communication, Galgotia Publishing Company, New Delhi.
C.S. Rayudu,Media and Communication Management Himalaya Publishing House, Bombay.
Rajendra Pal and J.S. Korlhalli, Essentials of Business Communication, Sultan Chand & Sons,
New Delhi.
R.K.Madhukar, Business Communication, Vikas Publishing House Pvt. Ltd.
R C Sharma & Krishna Mohan, Business Correspondence and Report Writing, Tata
McGrawHill Education Pvt. Ltd, New Delhi.
BCH 106 ESSENTIALS OF MANAGEMENT

Unit I
Definition, Nature, Scope and significance of Management, the evolution of Management
thought, Approaches of management, contributions of F.W. Taylor, Henri Fayol, Chester
Bernard to Management Science. Hawthorne experiment. Functions of a manager. Social
responsibility of Managers, Values and Ethics in Management.
Unit II
PLANNING: Definition, Nature, Scope and significance of Planning, Objectives, Steps of
Planning, Decision making as key step in planning. The process and techniques of Decision
Making, Long Range Planning, Strategies and policies.
Unit III
ORGANISING: Definition, Nature, Scope and significance, Approaches to Departments, Line
and Staff relationship. Delegation and Decentralisation, Committee system, determinants of
effective organizing, Staffing - nature and significance, Selection, Appraisal and Development
of Mangers, Coordination, Managerial Effectiveness.
Unit IV
DIRECTING AND CONTROLLING: Issues in managing Hunan factors, Motivation - nature,
scope and significance, Theories and techniques, communication, - Definition and
significance, Communication Barriers, Building effective communication system. Leadership:
Style & Theories, Definition and Elements of Control Techniques, Determinants of an
Effective Control System.

Suggested Readings:
Essentials of Management : Harold Koontz, Heiriz, Weihrich.
Essentials of Management: Maheshwari & Jaiswal
Management, Tasks Responsibility and Practices : Peter F Druckers.
Principles and Practice of Management: L.M Prasad
Principle of Management: VSP Rao
BCH 107 (SEC) Functional English {Skill Enhancement Course (SEC) (Vocational course)}

Theory
Listening skills
How to listen well, listening models, barriers to listening, body language, basic skills of listening.
Speaking skills
Phonetics: basic communication theory, basic knowledge, pronunciation of words, spoken skills,
vocabulary and various kind of speech. Preparing for speech, ethical public speaking, managing speech
anxiety.
Practical
Listening exercises
Students will hear short conversations as well as long conversations. After the short conversation, they
will answer the questions based on the listening exercises.
Speaking exercises
Students will be required to converse in groups as well as speaks as individuals in the various situations
given by the teachers. Panel discussion, debate.
Theory
Reading skills
Reading systems and strategies, managing the time, active reading and thinking skills, building
vocabularies and using dictionaries.
Writing skills
Basic English grammar, detailed study of parts of speech, kinds of sentences in the basis of sense and
structure. Tenses and articles.
Practicals
Reading exercises
Reading exercises to understand simple text and find simple and specific information, words and
sentences about known topics/everyday material, reading texts which includes posters, messages, forms,
time table, invitation, email, articles, advertisement, reviews and summaries.
Writing exercises
Planning paragraph writing, writing reports, sentence variations and rewriting of the sentences,
imaginative features of languages.

SUGGESTED READINGS :
1. Moon R. 2000, extra ordinary listenings, zanshin press, California, USA
2. Norman leuis 2011, RSVP, special indian editions, goal publishers 86 UB jawarnagar,
kamlanagar, delhi-110007
3. Bhasker, WWS and prabhu, NS 1975 english through reading, NAACMILLAN india ltd.
4. AJ thomsan and AV martinet 1986 practical English grammar, ELBS publishers india
5. Berry, TE 1971 most common mistakes in English usage, MCGRAW-hills education.
6. Balasubhramaniam, T, 2017 text book of English phonetics for indian students, laxmi
publications.
7. WREN and MARTIN 2017, English grammar and composition, S Chand publishing.
8. LEWIS, norman, 2011 R.S.V.P reading, spelling, vocabulary, pronunciation, goel publishers and
distributor pvt. Ltd.
9. Bhasker, WWS and prabhu N.S 1975 english through reading, volume 1 and 2, MAACMILLAN,
London.
 B.COM. (HONS) – Ist YEAR
SEMESTER – II

BCH 201 STATISTICAL METHODS

Unit I
Definition, scope, importance and limitation of Statistics, Types and method of collection of
data. Preparation of frequency distribution and their graphic presentation including histogram.
Types of series. Measures of central tendency- Mathematical averages including arithmetic
mean, geometric mean and harmonic mean. Positional averages - mode, median and quartiles.
Measure of dispersion - range, quartile, deviation, mean deviation and standard deviation;
Absolute and relative measures.
Unit II
Correlation analysis - introduction, importance and types of correlation, Measures of
correlation - scatter diagram method, Karl Pearson's coefficient of correlation, Spearman's
coefficient of rank correlation. Regression analysis: Difference between correlation and
Regression, lines of Regression, properties of Regression lines. Fitting straight lines,
Regression coefficient and their properties; estimation of dependent variable.
Unit III
Probability - definition, objective and subjective approachs, addition and multiplication
theorem of probability, permutation ande combination, conditional probability, Bay's
theorem. Probability Distribution : Binomial, Poisson and Normal distribution-Properties and
applications.
Unit IV
Time series analysis - utility of time series, components of time series, measurement of trend -
graphic method, moving average methods, method of least squares. Seasonal variations-
estimation of seasonal variations, method of simple averages, ratio to trend method, ratio to
moving average method. Index number - meaning and uses of index numbers, construction of
index numbers: fixed and chain base; uni-variate and composite, Consumer price index

Suggested Readings:
Gupta S.P. and Gupta M.P. : Business Statistics.
Elhans, D.N. : Fundamental of Statistics.
Gupta C.B. : Institutional of Statistical Methods.
Sancheti & Kapoor : Statistics- Theory methods & Applications.
BCH 202 MANAGEMENT INFORMATION SYSTEM

Unit I
Foundation of Information System: Introduction to system, its types and characteristics.
Introduction to information, fundamentals of information systems, Solving business problems
with information systems, Types of information systems, Effectiveness and efficiency criteria
in information system. Management Information Systems: Definition of MIS, Concept of an
MIS, Structure of MIS, MIS verses Data processing, MIS & Decision Support Systems, MIS
& Information Resources Management.
Unit II
Applications of IT in Business: Internet & e - commerce, Internet, Extranet & Enterprise
Solutions, Data, Information, Database Management System, its advantages, Concept of Data
Warehousing and architecture, Information System for Business Operations, Information
System for Managerial Decision Support Security & Ethical challenges, Planning &
Implementing changes, Advanced Concepts Enterprise Resource Planning, Supply Chain
Management, Customer Relationship Management and Procurement Management.
Unit III
Definition and elements of Office Management. Functions of a Modern Office. Office
Manager - Job Analysis. Office accommodation and layout. Office environment. Office
Reports: kinds of reports, preparing a good report. Record Management: Classification; filing
system; Indexing. Public Relations:
Unit IV
Office automation: machines and equipment used. Computers: application and advantages.
Office Information Management: definition, difference between information and data,
process. Office systems and procedures and flow of work. Personnel Management: Office
Personnel relations, Office supervision, work measurement, standards of performance and
control.

Suggested Readings:
Boockholdt, J.L. Accounting Information System: Transaction Processing and Control, Irwin
Mcraw-Hill.
Hall, J.A., Accounting Information System, South-Western College Publishing
Gelinas, Ulric J., and Steve G. Sutton, Accounting Information System, South Western
Thomson Learning.
Rajaraman, V., Introduction to Information Technology, PHI.
BCH 203 ORGANIZATIONAL BEHAVIOUR

Unit I
Meaning and Concepts of Organization Behaviour, Role of Manager in organization Direct
and Indirect Environmental forces impact of various field of OB,
Unit II
Sources of Motivation, Theories of Motivation, The Content Theories of work Motivation
Perception - components, factors influencing perception process. Learning and Behaviours
Reinforcement Case study, Case Study.
Unit III
Group Behaviour- Reasons for Group Formation, Types of Groups, Factors Contributing to
Group Cohesiveness Group Decision making, Communication process making barriers
Leadership in organization, Case Study.
Unit IV
Differentiation of Groups, Nature of Conflict in organization Changing view conflict, Types of
conflict and situation causes of conflict, Organization culture, organization change and
development.

Suggested Readings:
Robins, Stephen P. - Orgnaisational Behaviour
Schen - Organisational Psychology
Davis, K & Newstorm - Human Behaviour at Work
Prasad, L.M. - Oranisational Behaviour
BCH 204 BUSINESS ECONOMICS

Unit I
Nature and scope of Business Economics; Relationship between Economic theories and
Business Economics, Law of demand. Elasticity of demand: Concept, types and methods of
measurement; Significant of elasticity of demand in business decisions, Demand Estimation
and Demand Forecasting. Indifference Curve Technique: Some applications of indifference
curves
Unit II
Production Function; Cobb Douglas Production Function, Law of Returns; Returns to scale
and scope; Economies and diseconomies of scale, Costs in the Short Run; Long- Run Cost
Curves; 'L' shaped cost curves, Cost functions; Derivation of AC and MC functions-simple
calculations. Break Even Analysis. Concept and measurements
Unit III
Price and Output Decisions under Perfect Competition, Monopoly and Monopolistic
Competition through diagrams and numerical measurements. Oligopoly- Features, price
leadership, Kinked Demand under oligopoly. Pricing policies.
Unit IV
National Income Analysis-Concepts and measurements. Consumption function and
investment function, Business Cycles-Various phases and theories. Inflation-meaning, causes
and effects.

Suggested Readings:
Managerial Economics: H.L.Ahuja
Managerial Economics: G.S.Gupta
Managerial Economics: H.L.Bhatia
Modern Economics Theory: K.K.Dwett
BCH 205 INDIAN ECONOMY & PUBLIC FINANCE

Unit I
Structure of the Indian Economy- Basic features; Broad demographic features of a developing
economy; Problem of over-population; Population policy; Infrastructure development;
Poverty, unemployment & inflation—causes, effects, remedies, trends. Planning in India-
Objectives; Strategy; Broad achievements and failures; NITI AYOG - objectives and
working.
Unit II
Economic reforms- Rationale behind economic reforms; Progress of privatization and
globalization. Agriculture - nature & importance; Trends in agricultural production and
productivity; Factors determining productivity; Land Reforms; New agricultural strategy and
Green Revolution; Industrial policy of 1948, 1956, 1977 and 1991; Industrial licensing policy;
Growth and problems of small scale industries; Disinvestment policy. Industrial Sickness in
India: Causes, Consequences & Remedies: Social Security in India.
Unit III
Definition and scope of Public Finance, Principle of Maximum Social Advantage, Sources of
Public Revenues, Types of taxes, Principles / Canons of Taxation, The Benefit Approach of
Taxation, The ability-to-pay Approach, Incidence and effect of taxation. Principles of Public
Expenditure, Wagner's Law, Wiseman Peacock Hypothesis, Effect of Public expenditure on
Production and Distribution,
Unit IV
Public Debt: Classification, effect, burden, repayment and management of Public debt.
Objectives and instruments of Fiscal Policy, Indian Federal finance:- financial relations
between Central Government, State Government, Finance Commissions and their
recommendations. Deficit financing: - Concepts, Deficit financing in India, Union Budget.

Suggested Readings:
Indian Economy: Rudra Datt & Sundharam
Indian Economy: Mishra & Puri
Indian Economy: A.N.Agarwal
Public Finance: T.N.Hajela
Public Finance: H.L.Bhatia
Public Finance: Musgrave & Musgrave
 BCH 206 BUSINESS POLICY

Unit I
Strategic Management, Concept of strategy, Dimension of strategic decision, Levels of
strategy, Strategy from modes, Overview of process of strategic planning & management.
Unit II
"Mission" vision, objective setting, Business definitions, summery statement of strategy,
Deducing strategy fraction & endeavours.
Unit III
Formulation of strategy, Components of environment & Environmental analysis, analysis of
internal capabilities using different approaches, Strengths, Weakness, Opportunities, Threats
(SWOT Analysis).
Unit IV
Strategic alternatives for growth, stable combinations & inter-national strategies. Choice of
Strategies, Generic Business Strategies, Portfolio Analysis, Overview of Implementation
Aspects.

Suggested Readings:
Kazmi, Azhar - Business Policy
Keneth, A. Andrews - Concept of Corporate Strategy
Igor, M. Ansoff - Business Strategy
Christensen - Business Policy Text and Cases
Gluhck, William F. - Business Policy Strategy

BCH 207 Comprehensive Viva- Voce

BCH 208 (SEC) Office Automation using MS Office PART I {Skill Enhancement Course
(SEC)(Vocational course)}

UNIT 1
Basics of Computer: Introduction to Computer ,Memory, CPU,I/O Devices, Computer Network.
UNIT 2
OPERATING SYSTEMS MS-WINDOWS: Operating System, Windows Desk top — GUl,
Desktop icons and their functions Dialog Boxes, Task Bar ,Parts of Windows ,Key board short keys
or hotkeys working with Notepad & Word Pad.
UNIT 3
MS-WORD: Creating, editing , saving and printing text documents Font and paragraph formatting
Simple character formatting Inserting tables , smart art ,page breaks Using lists and styles Working
with images Using Spelling and Grammar check, Understanding document properties Mail Merge
UNIT 4
MS-EXCEL: Spreadsheet Basics, Creating, editing, saving and printing spreadsheets Working
with functions & formulas, Modifying worksheets with colour & auto formats Graphically
representing data: Charts & Graphs Speeding data entry: Using Data Forms, Analyzing Data:
Data Menu, Sub total, Filtering Data, Formatting work-sheets, Securing & Protecting Spreadsheets.
Suggested Readings:
Fundamentals of computers – V.Rajaraman – Prentice – Hall of India
Microsoft Office 2007 Bible – John Walkenbach, Herb Tyson, Faithe Wempen, cary N. Prague, Michael R. groh,
Peter G.Aitken, and Lisa a. Bucki Wiley India pvt. ltd.
Computer Fundamentals – P.K Sinha Publisher: BPB Publications
 B.COM. (HONS) – IInd YEAR
SEMESTER – III

BCH 301 COST ACCOUNTING

Unit I
Introduction: Meaning, Definition, Relevance, objectives and advantages, difference between
cost accounting and financial accounting. Cost Concepts, classifications of cost, cost unit, cost
centre, Elements of cost- Material, Labour &Overheads. Material: Inventory valuation and
control Methods of Pricing of material issues- Material losses and their treatment.
Unit II
Accounting for Labour Cost. Overheads: Classification, allocation, apportionment and
absorption of overhead. Machine Hour Rate, Unit Costing: cost sheet. statement of cost, tender
price.
Unit III
Contract and Job costing, Process costing, Operating Costing. Activity Based Costing.
Unit IV
Cost-Volume-Profit Analysis, Reconciliation of Cost Accounts with Financial Accounts Cost
Control, Cost Audit, Cost Reduction

Suggested Readings:
Cost Accounting M.N. Arora
Cost Accounting M. Tuka Ram Rao
Cost Accounting Khan & Jain
Advanced cost Accounting S.P. Jain & Marang
Cost Accounting M.L. Agarwal
BCH 302 BANKING OPERATIONS MANAGEMENT

Unit I
Indian financial System, Banking System in India, Financial sector reforms in India, RBI - role,
functions, monetary policy and credit control, commercial banking in India, Regulatory
Environment for commercial bank in Indian core banking.
Unit II
Operational Aspect of commercial banks in India, Relationship b / w Banker and customers,
Types of customer a/c, Cheques, Endorsement, Presentment, Dishonour, Rights and liabilities of
Paying and collecting Banker, Time Value of money - calculation of interest on loan & deposits,
EMIs, Present Value, future value and loan Amortisation.
Unit III
Negotiable Instruments- Characteristics, Types- Cheques, Bills of Exchange and Promissory
Notes. Negotiation and Crossing, Rights and liabilities of parties, Rights of holder in due course,
Bills discounting and purchasing, ancillary Services of the Bankers.
Unit IV
Employment of funds by Commercial Banks, Financing norms, Financial statement analysis,
Types of securities, mode of creating charge, Bank guarantees, Bank credit instruments, Asset -
liability management in commercial Banks. Basel norms

Suggested Readings:
Jaiswal Bimal : Banking Operations Management
Jhinghan M.L. : Banking Theory & Practice
David Maude: Global Private Banking and Wealth Management, Wiley Finance.
Padmalata Suresh and Justin Paul: Management of Banking and Financial Services, Pearson,Delhi.
BCH 303 OPERATIONS MANAGEMENT

Unit I
Operations Management. Duties and Responsibilities of Operations Management. Production Function
Systems approach to Operations Management. Manufacturing system Mass Batch, Job-Shop and Project.
Unit II
Plant location: 'Nature, Factors considered in location, Methods and Type of areas. Plant layout Objective
of good layout, Factors influencing layout and Types of layout. Material Handling Equipment.
Importance, Objective, Principles, Factors affecting selection equipment and types of handling equipment.
Unit III
Work Study: Method study and work measurement- Importance, Objectives, Application areas Steps in
method study and Techniques of work measurement. Production Planning and Control Role and Scope of
PPC in Operations Management, Factors influencing production planning and benefits of production
control.
Unit IV
Inventory Management: Factors influencing and Objectives of inventory management, Techniques of
inventor management, Quality Control and Materials Management.
Suggested Readings:
Production & Operations Management, by Upendra Kachru,
Operations Now, by Byron J Finch, Tata Mc Grawhill
Operations Management, by Gaither & Fraizer, Thomson South Western.
Operations Management: Ashwathappa
BCH 304 MARKETING MANAGEMENT

Unit I
Introduction: Nature and scope of marketing, Modern marketing concept, Marketing mix. Marketing
management process: an overview. Marketing environment - macro & micro environmental
components; consumer buying process; factors influencing consumer buying Behaviour.
Unit II
Marketing segmentation - meaning & benefits, basis & criteria of segmentation; Positioning - meaning and
importance, major basis of positioning a product. Product: Concept, Product classifications, Major product
decisions: Product attributes, Branding, Packaging and labelling, after sales service, Concept of product mix
and product line.
Unit: III
Pricing: Significance, Factors affecting price determination, major pricing methods Pricing policies:
Geographical pricing, product line pricing, Discounts and rebates. Distribution: Channels of Distribution-
Meaning and importance, Types of distribution channels, Functions of distribution middleman. Retailing
and Wholesaling: Distribution Logistics; Objectives, concepts and elements and types.
Unit IV
Promotion: Nature and importance, Communication process, Methods of promotion: their distinctive
characteristics, Concept of integrated communication. Promotion mix and factors affecting promotion mix.
Rural marketing: Growing Importance; Distinguishing characteristics of rural markets; Understanding rural
consumers and rural markets; Marketing mix planning for rural markets
Suggested Readings:
Marketing Management -Ramaswamy & Namakumari, Macmillan
Marketing Management - Arun Kumar & Meenakshi, Vikas Prasad,
Principles of Marketing - Philip Kotler, Armstrong, Pearson Education
BCH 305 COMPANY LAW & SECRETARIAL PRACTICE

Unit I
Introduction: Concept of lifting of corporate veil. Types of companies, association not for profit,
illegal association. Formation of company - Promoters, their legal position, pre-incorporation
contract and provisional contracts. Documents - Memorandum of Association, Articles of
Association, Doctrine of ultra vires, Constructive Notice and Indoor Management, Prospectus
and its types, Book Building.
Unit II
Share Capital & Secretarial duties - issue, allotment and forfeiture of share, demat of share,
transmission of shares. Members and shareholder - their rights and duties. Convening and
conduct of shareholders meetings; types & procedures. Dematerialization of shares.
Depositories act 1996.

Unit III
Management - Directors, their dis-qualifications, appointment, legal position, powers andduties.
Disclosures of interest, removal of directors, board. Company secretory; appointment, rights,
duties and liabilities. Meaning& Essentials of a valid meeting, Notice, Agenda, Proxy, Motion,
Resolution, Minutes and Reports.
Unit IV
Winding up - concept and modes of winding up, Emerging issues in company law: Producer
Company - concept and formation, Specimen of certificates of incorporation, certificate of
commencement of business, share certificates and share warrants.

Suggested Readings:
Sherlerkar - Company Law and Secretarial Practice
Avtar Singh - Company Law
M.C. Kuchal: Company Law and Secretarial Practice
BCH 306 BUSINESS LAWS

Unit I
The Indian Contract Act 1872- Contract - meaning, characteristics and kinds, Essentials of
valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality
of objects, Void agreements, Discharge of contract - modes of discharge including breach and its
remedies.
Unit II
Special Contracts- Contingent contracts, Quasi - contracts, Contract of Indemnity and
Guarantee, Contract of Bailment, Contract of Agency
Unit III
Indian Sale of Goods Act 1932, Contract of sale, meaning and difference between sale and
agreement to sell. Conditions and warranties, Caveat benefits, Transfer of ownership in goods
including sale by non-owners Performance of contract of sale, Unpaid seller - meaning and
rights of an unpaid seller against the goods and the buyer. Consumer Protection Act.
Unit IV
Negotiable Instrument Act: kinds and characteristics of Negotiable Instruments, Holders and
Holder-in-due course, Privileges of Holders-in-due course. Negotiation and endorsement,
crossing of cheques, types of crossing, bouncing of cheques. Information Technology Act 2000:
Definitions; Digital signature; Electronic governance; Attribution, acknowledgement and
dispatch of electronic records Regulation of certifying authorities, Digital signatures certificates,
Duties of subscribers (h) Penalties and adjudication, Appellate Tribunal.

Suggested Readings:
Gulsan & Kapoor: Business Law including Company Law.
Singh, Avtar : Principles of Mercantile Law
Pandiya, R.S: Principles of Mercantile Law
Shukla M.C: A Manual of Mercantile Law
Bare Acts: Indian Contract Act, 1872. Sale of Goods Act, 1930 Partnership Act, 1932. The
Negotiable Instruments Act, 1881.
BCH 307 (SEC) Office Automation using MS Office PART II {Skill Enhancement Course
(SEC)(Vocational course)}

UNIT 1
MS- ACCESS: Introduction, Planning a Database, Access Screen, Creating a New Database,
Creating Tables, Working with Forms, Creating queries, Finding Information in Databases, Types
of Reports, Printing & Print Preview, Importing data from other databases viz. MS Excel etc.
UNIT 2
MS-POWER POINT: Opening, viewing, creating, and printing slides, Applying auto layouts
Adding custom animation Using slide transitions, Graphically representing data: Charts & Graphs
Creating Professional Slide for Presentation.
UNIT 3
INTERNET & ADVANCED COMMUNICATION: understanding how to search Google Internet and Web
Browsers. Bookmarking and Going to a specific website. Copy and paste Internet content into your word file
and emails. Understanding social media platforms such as Facebook & Many more .Learn with best practices

Suggested Readings:
Fundamentals of computers – V.Rajaraman – Prentice – Hall of India
Microsoft Office 2007 Bible – John Walkenbach, Herb Tyson, Faithe Wempen, cary N. Prague, Michael R. groh,
Peter G.Aitken, and Lisa a. Bucki Wiley India pvt. ltd.
Computer Fundamentals – P.K Sinha Publisher: BPB Publications
 B.COM. (HONS) – IInd YEAR
SEMESTER – IV

BCH 401 MANAGEMENT ACCOUNTING

Unit I
Management Accounting- Introduction, objectives nature, function, difference between
Management Accounting and Financial Management. Role of Management Accountant.
Managerial Reporting, Responsibility Accounting.
Unit II
Budgeting and budgetary control, Preparation of different budgets, variance Analysis with
budgeted figures. Standard Costing & variance Analysis Material, Labour, Overhead.
Unit III
Accounting for managerial decisions - Fixation of selling price, Exploring new market, Make or
Buy, Product- Mix, sales- Mix, operate or shut down, etc Absorption costing, Marginal Costing
and Standard Costing.
Unit IV
Analysis and interpretation of Financial Statements. Ratio Analysis, Fund Flow Analysis, Cash
Flow Analysis comparative and common size Statements.

Suggested Readings:
Cost and Management Accounting Jain & Narang
Cost and Management Accounting M.N Arora
Accounting for Managers J. Madegowda
Cost and Management Accounting Ravi. M. Kishore
Management Accounting S.P. Gupta
 BCH 402 HUMAN RESOURCE MANAGEMENT
Unit I
Introduction: Nature, Functions and Importance of Human Resource Management.
Development of Human Resource Management. Contribution of Industrial Psychology.
Organization of Human Resource Department, Human Resource Policies. Procurement: Human
Resource Planning - Quantitative and qualitative dimensions; Job Analysis, Job descriptions and
Job specifications. Sources of recruitment, Selection process - Tests and Interviews, Induction
and Socialization.
Unit II
Training and Development: Concepts and Importance. Identification of Training Needs. Types
of Training, On-the-job and Off-the-job methods of training. Designing of Training Programme.
Methods of Executive Development.
Unit III
Performance Management System: Concept and Objectives, Methods of Performance,
Appraisal; Job changes - Transfers and Promotions; Employee- counselling. Compensation and
Management: Components of Compensation, Performance Linked Compensation.
Unit IV
Employee Health; Employee Welfare; Social Security, Emerging Horizons in HRM, Human
Resource Management and Information Technology, Business Process Reengineering,
Downsizing and VRS

Suggested Readings:
Human Resource Management - Text & Cases, by VSP Rao, Excel Books
Human Resource Management - Text & Cases, by K. Ashwatappa - TMH
Human Resource Management, by Cynthia Fisher, Shaw - Wiley / Biztantra
Human Resource Management, by Gary Dessler, Person Publications
 BCH 403 OPERATIONS RESEARCH
Unit I
Operations research: Origins and development of Operations Research, Nature of Operations research,
Definitions of operations research, Features (characteristics) of operations research. Phases of operations
research. Models and modelling in operations research, classifications of O.R. models: Methods for
solving O.R. models: Methodology of operations research, Operations research techniques. Scope of
operations research in commercial applications.
Unit II
Linear programming problem: Formulation and Graphical method. Basic terminology requirements,
Applications area of Linear Programming, formulation of Linear Programming models, General
mathematical formulation of Linear Programming Problems equality sign; Definitions Graphical solution
method search approach: The simplex method: Introduction standard form of linear programming problem
c1evelopmellt of simplex method. Simplex method (Maximization case), Simplex method (minimization
case). Economic interpretation of the optimum simplex solution.
Unit III
Transportation models introduction, Mathematical statement of the transportation problem, Methods for
finding initial solution, North-West Corner method; least cost method: Vogel's approximation method.
Optimality test, stepping stone method: Modified distribution (MODI) method. Profit maximization in
transportation problem Assignment problem: Introduction and mathematical models for assignment
Hungarian method for assignment problem. Special cases in assignment problems: Maximization Case III
assignment problem, multiple optimal solutions.
Unit IV
Decision theory: Introduction, Decisions situations, Types of decisions- making environment, Decision
making certainty, Risk and uncertainty, Decision- tree analysis. Game theory introduction, definitions, Two
-person zero sum game payoff matrix, Pure strategies: (Games with saddle points, The rule of dominance.
Mixed strategies: Games without saddle point.

Suggested Readings:
Operations Research: Kapoor, V.K.
Operations Research: Sharma, J.K.
Operations Research, An Introduction: Taha, Hamdy A.
An Introduction to Operational Research: Kothary, C.R.
Operations Research: Gupta & Sharma
 BCH 404 INCOME TAX LAW AND ACCOUNTS

Unit I
Basic Concepts: Income, agricultural income, casual income, assessment year previous year, gross total
income, total income person. Tax evasion, avoidance and tax planning. Basic of Charge; Scope of total
income, residence and tax liability, income which does not form part of total income. Deduction from
Gross total income, Rebate and Relief.
Unit II
Head of the Income: Salaries; Income from house property; Profit and gains to business or profession.
Capital gains; Income from other sources.
Unit III
Computations of total income of an individual and firm..
Unit IV
Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax Authorities;
Assessment procedures.
Suggested Readings:
Shukla S.K. - Direct Tax : Laws and Accounts ( Hindi & English)
Singhanai V.K. - Students, Guide of Income Tax, Taxman, Delhi
Prasad, Bhagwati: Income Tax Law & Practice; Wiley Publication, New Delhi
Mehrotra, H.C. - Income Tax Law & Accounts;
Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi
Grish Ahuja & Ravi Gupta, Syustematic approach to income tax, Sahitya Bhawan publication, New Delhi.
BCH 405 FINANCIAL MANAGEMENT

Unit I
Meaning, scope, objective and Function of finance, Finance Department, Duties &
Responsibilities of Finance Manager, Time value of money, Risk and return, Valuation of
securities.

Unit II
Sources of long term finance, Leverage operating, financial and Combined, EBIT- EPS analysis,
Cost of Capital: estimation of components of cost capital—equity, debt and preference capital
and WACC.
Unit III
Capital Budgeting Process, Cash flow Estimation, financial evaluation- Non discounted and
discounted cash flow techniques, Dividend policy Models: Relevance & Irrelevance.
Unit IV
Working capital management: Concepts and factors affecting working capital, risk - return trade
- off, working capital financial policy, Cash management, Inventory management.

Suggested Readings:
Horne, James Van- Financial Management & Policy
Rustagi R.P.- Introduction to Financial Mannagement Kuchal, S.C.-
Financial Management Pandey, I.M.- Financial Management
BCH 406 INTERNATIONAL FINANCE

Unit I
IFM- Meaning, Need, Developments in IFM, Foreign Exchange Markets and International
Financial Markets, International Financial System & Institutions: Introduction and Importance,
IMF (Drawing and loan instruments), SDR (Nature and Utilization), IBRD (Functions and
Lending Activities). Objectives & Methods of Exchange control.
Unit II
Ready Exchange rates, Exchange Quotations (Direct& Indirect), Forward Margins and factors
determining it, Spot and Forward rates, Factors determining spot rates, Exchange Arithmetic
(Cross rates, Calculation of forward premium and Discounts), Calculation of forward rates,
Exchange Rate Forecasting.
Unit III
Parity Conditions in International Finance, Arbitrage And The Law Of One Price, The Fisher
Effect, The International Fisher Effect, Inflation Risk And Its Impact On Financial Market.
Unit IV
International Finance Instrument, Forward Contracts, Future Contracts, and Currency Options,
Foreign Exchange Risk Exposure: Definition, Accounting Exposure, Economic Exposure.

Suggested Readings:
Multinational Financial Management Alan C. Shapiro
International Financial Management : P. G. Apte
Foreign Exchange Management: C. Jeevanandan
International Financial Management : V K Bhalla

BCH 407 COMPREHENSIVE VIVA-VOCE

Note: Students have to go for Summer Internship for 6 to 8 weeks in the month of May & Juneafter
Fourth Semester Examination. Report Preparation and Viva- Voce of Summer Internship will be
conducted along with Fifth Semester Examination.

BCH 408 (SEC) Tally with GST Accounting {Skill Enhancement Course (SEC) (Vocational
Course
 B.COM. (HONS) – IIIrd YEAR
SEMESTER – V

BCH 501 INDUSTRIAL LAWS

Unit I
The Industrial Dispute Act, 1947, Introduction, Scope and Objectives, Definitions: Industry,
Lay Off, Lockout, Strike, Retrenchment, Authorities, under this Act, Power and duties of
authorities, Strikes and lock out, Unfair labour practices, Penalties.
Unit II
The Payment of Wages Act, 1936, Introduction, Definitions: Industrial or other establishments,
Wages, Responsibility for payment of wages, Fixation of wages, Time of payment, Mode of
payment, Deductions from wages. The Child Labour (Prohibition and Regulation) Act 1986.
Object and Scope, Hours and periods of works, weekly holiday, Notice to inspector, Health and
Safety, Penalties.
Unit III
The Payment of Bonus Act, 1965. Definition: Accounting Year, Salary or Wages, Employer,
Employee, Eligibility for Bonus, Disqualification for Bonus, Payment of minimum and
maximum bonus, Calculation of number of working days, Adjustment of customary or interim
bonus against bonus payable, Deduction of certain amounts from bonus payable under the Act,
Time limit for payment of bonus, Recovery of bonus from employer. Workman compensation
Act.

Unit IV
The Factory Act, 1948. Introduction, Definitions: Manufacturing Process, Factory, Occupier,
Inspector, Powers of Inspector, Health, safety, Welfare measure, working hours of Adults,
Restriction on employment of women, Annual leave with wages, General penalty for offence.

Suggested Readings:
Labour Legislation: Goswami V.G
Companies Act and Corporate Laws, Bharat House Pvt. Ltd.
BCH 502 CONSUMER BEHAVIOUR

Unit I
Introduction to consumer behavior (CB) – Importance, Scope, need for studying CB, Consumer
research process. Consumer models: Economics models, Psychoanalytic model, Sociological model,
Howard & Seth model, Nicosia model, Engel- kollat-Blackwell model.
Unit II
Individual determinants:
Perceptual process, consumer learning process, consumer attitude formation, attitude measurement,
meaning and nature of personality, self concept.
Unit III
Influences and Consumer Decision making:
Family, reference group, personal, social and cultural influence on CB, Consumer Decision making
process, Consumer communication process, consumer satisfaction.
Unit IV
Industrial Behaviour:
Participants, characteristics of industrial markets, factors influencing industrial markets, stages of
industrial buying process, Customer and marketing of services

Suggested Readings:

Consumer Behavior: Leon G Schiffman, Joseph Winsenblit, S. Ramesh Kumar By Pearson

Kanuk & Shiffman, Consumer Behaviour.
Wilkie, William, Consumer Behavior.
Peter & Olson, Consumer Behaviour and ,Marketing Strategy.
BCH 503 INSURANCE AND RISK MANAGEMENT

Unit I
Introduction: History of insurance in general and in India in particular. Basic nature of
insurance. Definition of insurance. Comparison of Life Insurance with other forms of insurance.
Principles of contract and its applicability to the valid insurance contract.
Unit II
Principles of Life insurance and its impact on insurability. Morality tables and its kind. Basic
elements in computation of premium. Peculiarities of life insurance product and the
classification Nature of group insurance and types of group Insurance covers Policy claims and
its procedures for settlement of various type of claims.
Unit III
Study of various proposal and policy forms used in general Insurance Scope of coverage of fire
insurance and Marine insurance, Motor insurance Various kinds of miscellaneous insurances
Describe classes of insurances requiring specialized knowledge i.e. industrial all risk insurance,
aviation insurance, oil and gas insurance Regulatory provisions under Insurance Act 1938, and
IRDA Act 1999. Underwriting practice and procedures, types and classification of hazards
Unit IV
Basic concept of risk, classification of risks, and process of risk management.
Identification and evaluation of risk - risk analysis. Risk control - loss prevention and
its importance. Risk financing and transfer of risks. Risk retention and its
importance/basis of reinsurance.

Suggested Readings:
Books published by Insurance Institute of India.
"Life Insurance'", - By Kenneth Black (Jr.) and Harold Skipper (Jr.),
"Fundamentals of Risk and Insurance'", by Emmett J. Vaughan, Therase Vaughan
"Principles of Risk management and Insurance", by George E. Rejda
BCH 504 CORPORATE ACCOUNTING

Unit I
Accounting for share capital: Issue, forfeiture and reissue of shares- rights Issues, bonus shares.
Buy back of shares. Redemption of preference shares. International Financial Reporting
Standards.
Unit II
Issues and Redemption of Debentures, underwriting Managerial Remuneration, Preparation of
Final Accounts.
Unit III
Valuation of Goodwill and Valuation of Shares. Amalgamation and reconstruction of
companies.
Unit IV
Accounts of Holding Companies, Liquidation of Companies.

Suggested Readings:
Advanced Accounting Vol II S .N. Maheshwari
Advanced Accounting Vol II R.L. Gupta M. Radhaswami
Corporate Accounting S.M. shukla
Corporate Accounting Joseph
Corporate Accounting C.M. Juneja
 Group - A
ACCOUNTING AND FINANCIAL SERVICES
BCH 505 (AFS) SPECIALIZED ACCOUNTING

Unit I
Social Accounting - meaning, importance, relevance objective, approaches to corporate social
responsibility, social reporting Model, compilation of information for social Accounting, Social
reporting models, limitations of social reporting, Social cost benefit analysis, social Audit,
Environmental Accounting: audit and reporting.
Unit II
Inflation Accounting: limitations of historic Accounting, Meaning, Definition, Objectives
techniques of Inflation Accounting - current purchasing power method, current cost accounting
method, Preparation of income statement and Balance Sheet.
Unit III
Value Added Accounting - definition, Emergence of Value addition concept. Preparation of
value added statements. Human Resource Accounting. Overview Human Resource Accounting
Model. Forensic Accounting, International Financial Reporting.
Unit IV
Accounting of Banking Companies. Preparation of Final Account Accounting of Insurance
Companies.

Suggested Readings:
Advanced Accounting Vol. II S.N. Maheshwari
Accounting Theory & Practice Jawaher Lal
Advanced Accounting Vol II R.L. Gupta & M. Radhaswami
Environmental Accounting N. Dasgupta
Accounting Text & Cases Robert N. Anthony Hawkins & Merchant
BCH 506 (AFS) FINANCIAL INSTITUTONS & SERVICES

Unit I
Financial Institutions in India: Meaning, role, services. Types and working of Financial
Institutions Merchant Banking Services in India: Rules Regulation's and categorization. The
lead manager and its functions management of capital issues. Indian Capital Market, SEBI- role
and functions.
Unit II
Leasing concept - types, legal tax and accounting aspects. Financial evaluation of lease
structuring, Qualitative factors in lease decisions. Lease agreements, Hire Purchase agreement -
Types, difference between hire purchase and lease. Venture capital; the concept and
characteristics, process and problems of venture capital financing, growth of venture capital
services in India.
Unit III
Credit Rating - Concept and types, functions of credit rating agencies, credit rating of Debt and
other securities. Credit rating agencies in India - their rating scale and rating process. Factoring -
The concept and characteristics, Types of factoring. Factoring and Forfating.
Unit IV
Securitization, Discounting and rediscounting of bills, electronic money: Smart Cards and
Digital Cash. Home Banking, Virtual Banking, Electronic Clearing System(ECS).

Suggested Readings:
J.C. Verma, Merchant Banking
Bimal Jaiswal, Financial Services
J. Vanhorne, Financial Management & Policy
 Group - B
INTERNATIONAL TRADE & EXPORT MANAGEMENT (ITEM)

BCH 505 (ITEM) INTERNATIONAL BUSINESS ENVIRONMENT

Unit I
Globalization- The concept and process of globalization, The indicators of globalization, The
drivers of globalization, The barriers of globalization. International Business- meaning,
importance, characteristics, factors influencing growth of international business. The modes of
international business.
Unit II
The global economy- Concept and features, business environment, parameters of assessing
country’s attractiveness to trade. The political Environment, The legal Environment, The
ecological environment.
Unit III
Socio-cultural framework, the technological framework, the financial framework.
Unit IV
International financial market, International Financial Environment, International Monetary
System. Foreign exchange market- exchange rate quotes, exchange rate determination in spot
and forward markets. Theories of exchange rate behavior. Foreign exchange derivatives,
Exchange rate forecasting.
Foreign Exchange Determination Systems: Basic Concepts Relating to Foreign Exchange,
Various types of Exchange Rate Regimes - Floating Rate Regimes, Managed Fixed Rate
Regime, Purchasing Power Parity Theory, Factors Affecting Exchange Rates, Brief History of
Indian Rupees Exchange Rates. International Business Negotiations, Future Trends in
International Business.

Suggested Readings:
Jaiswal Bimal - International Business (Himalaya Publication)
Varshney R.L, Bhattacharya B - International Marketing Management (Sultan Chand & Sons,
9th Ed.)
Vyuptakesh Sharan- International Business, Pearson, New Delhi.
Sukumar Nandi- International Business Environment, Tata McGraw Hill Pvt. Ltd., New Delhi.
Anant Kumar Sundaram &J. Stewart Black- The International Business Environment- Text and
Cases, Prentice Hall.
BCH 506 (ITEM) INTERNATIONAL BUSINESS

Unit I
An Overview of International Business: Introduction, Definition of International Business,
difference between international and domestic business, Advantages and Disadvantages of
International Business, Approaches to International Business, Changing Environment of
International Business.
Unit II
Investment Theories: Mercantilism; Complimentary trade theories - Stopler - Samuelson
theorem, International Product life Cycles, International Business Strategies, International
Human Resource Management.

Unit III
Routes of International Business- Export-import, tourism and transportation, performance of
service, Creation of assets, Portfolio Investment. Multinational Corporations, Foreign Direct
Investment (FDI)- Need, theories of FDI, Factors influencing FDI, Cap on FDI.
Unit IV
International Financial Institutions:, IMF, Role of IMF, IBRD, Features of IBRD, WTO, Role
and Advantages of WTO India's patent policy and trips. Regional Economic Integration.

Suggested Readings:
Jaiswal Bimal - International Business (Himalaya Publication)
Hill C.W. - International Business (TMH, 5th Ed.)
K Aswathappa- International Business, Tata McGraw Hill, New Delhi.
Cherunilam F - International Trade and Export Management (Himalaya, 2007)
Varshney R.L, Bhattacharya B - International Marketing Management (Sultan Chand & Sons,
9th Ed.)
 Group - C
MARKETING

BCH 505 (M) ADVERTISEMENT MANAGEMENT

Unit I:
Introduction: Advertising-meaning, nature and importance of advertising, types and
objectives. Audience selection; Setting of advertising budget: determinants and major
methods.
Unit II: Media Decisions Major media types - their merits and demerits; Advertising
through internet and interactive media-Issues and considerations; Factors influencing media
choice; media selection, media scheduling. Message Development Advertising creativity;
Advertising appeals; Advertising copy and elements of print advertisement creativity;
Tactics for print advertisement.
Unit III: Measuring Advertising Effectiveness Arguments for and against measuring
effectiveness; Advertising testing process; Evaluating communication and sales effects;
Pre- and Post-testing techniques.
Unit IV: a) Advertising Agency: Role, types and selection of advertising agency; Reasons
for evaluating advertising techniques. b) Social, ethical and legal aspects of advertising in
India; Recent developments and Issues in advertisement. .

Suggested Readings:
1. Belch and Belch, Advertising and Promotion, Tata McGraw Hill Co.
2. Sharma, Kavita, Advertising: Planning and Decision Making, Taxmann Publication Pvt.
Ltd.
3. Mahajan, J.P., and Ramki, Advertising and Brand Management, Ane Books Pvt Ltd,
New Delhi.
4. Burnett, Wells, and Moriatty, Advertising: Principles and Practice, Pearson Education
5. Terence A. Shimp, Advertising and Promotion: An IMC Approach, South Western,
Cengage Learning.
6. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage
Learning.
BCH 506 (M) E-COMMERCE

Unit 1:
Introduction: Meaning, nature, concepts, advantages, disadvantages and reasons for transacting
online, types of E-Commerce, e-commerce business models (introduction , key elements of a
business model and categorizing major E-commerce business models), forces behind e-commerce.
Technology used in E-commerce: The dynamics of world wide web and internet( meaning, evolution
and features) ; Designing, building and launching e-commerce website (A systematic approach
involving decisions regarding selection of hardware, software, outsourcing vs. in-house development
of a website)
Unit 2:
Security and Encryption: Need and concepts, the e-commerce security environment: (dimension,
definition and scope of e security), security threats in the E-commerce environment (security
intrusions and breaches, attacking methods like hacking, sniffing, cyber-vandalism etc.), technology
solutions (Encryption, security channels of communication, protecting networks and protecting
servers and clients).
Unit 3:
IT Act 2000 and Cyber Crimes (8 Lectures) IT Act 2000: Definitions, Digital signature, Electronic
governance, Attribution, acknowledgement and dispatch of electronic records, Regulation of
certifying authorities, Digital signatures certificates, Duties of subscribers, Penalties and
adjudication, Appellate Tribunal, Offences and Cyber-crimes
Unit 4:
E-payment System: (8 Lectures, 4 Practical Lab) Models and methods of e–payments (Debit Card,
Credit Card, Smart Cards, e-money), digital signatures (procedure, working and legal position),
payment gateways, online banking (meaning, concepts, importance, electronic fund transfer,
automated clearing house, automated ledger posting), risks involved in e-payments.

Suggested Readings:
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
5. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
6. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
7. Sushila Madan, E-Commerce, Taxmann
8. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co
 Group – D
HUMAN RESOURCE MANAGEMENT(HRM)

BCH 505 (HRM) HUMAN RESOURCE PLANNING

UNIT -1
Manpower forecasting: Introduction, manpower planning objectives(Micro and macro levels), HR
planning linkage with other HR function, Influencing factors in manpower planning. Forecasting,
necessity for forecasting, steps in forecasting, demand and supply forecasting, demand and supply
forecasting techniques, forecasting accuracy, benefits of forecasting - manpower planning, strategic
staffing- HR planning process, job analysis and description, problems in HRP, guidelines for
effective HRP, recent trends in HRP.
UNIT -2
Developing a manpower plan: introduction, developing a manpower plan, qualitative side of
manpower planning, behavioural event interviewing, standard interviews, competency mapping ,
sample manpower plan competency mapping – procedures and steps,methods of data collection for
mapping, developing competency models from raw data.
UNIT -3
Use and applicability of statistical and mathematical models in man power planning. cohort analysis,
census analysis and markov models
UNIT -4
Strategic HRP: Definition & concept, benefits of strategic manpower planning (SMP), Strategies
methods, and tools for SMP, key steps in SMP: Assessing competencies, Gap analysis and strategy
development. A business process approach to HRP.

Suggested Readings:
1. Human resource planning and strategic change- Acharya , Tripathi- Himalaya
2. Manpower planning and the development of human resources by Thomas Henry Pattern
published by Wiley- Interscience, 1971
3. Human resource planning by Dipak Kumar Bhattacharyya, Excel Books
BCH 506 (HRM) HUMAN RESOURCE DEVELOPMENT

UNIT – 1
HRD-Macro Perspective : HRD Concept, Origin and Need, HRD as a Total System; Approaches to
HRD; Human Development and HRD; HRD at Macro and Micro Climate.
UNIT -2
HRD–Micro Perspective: Areas of HRD; HRD Interventions Performance Appraisal, Potential
Appraisal, Feedback and Performance Coaching, Training, Career Planning, OD or Systems
Development, Rewards, Employee Welfare and Quality of Work Life and Human Resource
Information; Staffing for HRD: Roles of HR Developer; Physical and Financial Resources for HRD;
HR Accounting; HRD Audit, Strategic HRD
UNIT – 3
Instructional Technology for HRD : Learning and HRD; Models and Curriculum; Principles of
Learning; Group and Individual Learning; Transactional Analysis; Assessment Centre; Behaviour
Modeling and Self Directed Learning; Evaluating the HRD.
Human Resource Training and Development : Concept and Importance; Assessing Training
Needs; Designing and Evaluating T&D Programmes; Role, Responsibilities and challenges to
Training Managers.
UNIT – 4
Training Methods: Training with in Industry (TWI): On the Job & Off the Job Training;
Management Development: Lecture Method; Role Play; In-basket Exercise; Simulation; Vestibule
Training; Management Games; Case Study; Programmed Instruction; Team Development;
Sensitivity Training; Globalization challenges and Strategies of Training Program, Review on T&D
Programs in India.

Suggested Readings
1. Nadler, Leonard : Corporat Human Resource Development, Van Nostrand Reinhold, ASTD, New
York .
2. Rao, T.V and Pareek, Udai: Designing and Managing Human Resource Systems, Oxford IBH Pub.
Pvt.Ltd., New Delhi , 2005.
3. Rao, T.V: Readings in HRD, Oxford IBH Pub. Pvt. Ltd., New Delhi , 2004.
4. Viramani, B.R and Seth, Parmila: Evaluating Management Development, Vision Books, New
Delhi .
5. Rao, T.V: HRD Audit, Sage Publications, New Delhi .
6. ILO, Teaching and Training Methods for Management Development Hand Book, McGraw-Hill ,
New York .
7. Rao, T.V: Human Resource Development, Sage Publications, New Delhi .
8. Kapur, Sashi: Human Resource Development and Training in Practice, Beacon Books, New Delhi.
9. Lynton, Rolf. P and Pareek, Udai: Training for Develfopment, Vastaar Publishers, New Delhi .
10. Viramani, B.R and Rao, Kala: Economic Restructuring, Technology Transfer and Human
Resource Development, Response Books, New Delhi .

BCH 507 SUMMER INTERNSHIP REPORT & VIVA-VOCE

 B.COM. (HONS) – IIIrd YEAR
SEMESTER – VI

BCH 601 GOODS AND SERVICES TAX IN INDIA

Unit I
Introduction to Indirect Tax System, GST and its Basic Concepts, Definitions, GST Council,
Levy and Collection of GST, Procedure of Registration under GST, Meaning, Time and Value
of Supply of Goods and Services, Input Tax Credit, Tax Invoice, Debit and Credit Note, E-Way
bill, Composition Scheme, Reverse Charge Mechanism, Zero rated Supply, Exemption from
GST.
Unit II
Accounts and Records under GST, Return, Accounting and Assessment under GST, Demand,
Payment of Tax, Refund of Tax and Recovery of Tax, Liability of Payment of Tax.
Unit III
Types of Assessment under GST, Tax Authorities, Provision of Inspection, Search, Seizure,
Fine and Penalty, Appeals and Revision, Audit and Advance Ruling.
Unit IV
Integrated Goods and Services Tax (IGST) - Administration, Provision for Levy and Collection
of Tax, Supply of Goods and Services: Meaning, Nature, Place, Refund of Integrated Tax,
Apportionment of Tax & Settlement of Funds, Miscellaneous Provisions of IGST, UGST:
Various provisions and issues under UGST and SGST.

Suggested Readings:
S. K. Shukla : Goods and Services Tax with Custom Duty (Hindi and English)
Bare Act of GST
BCH 602 AUDIT PROCEDURE AND STANDARDS

Unit I
Introduction: meaning and objectives of Auditing; Types of audit; Internal audit, Audit Process:
Audit programme; Audit and books Working papers and evidences; consideration for
commencing an audit, Routine checking and Test checking Intern Check System: Internal
Control, Internal auditing.
Unit II
Audit Procedure: Vouching; Verification of assets and liabilities. Audit of Limited Companies:
Company Auditor - Appointment, Powers, Duties and Liabilities.
Unit III
Auditing Standards- Appointment, Powers, Duties and Liabilities of Auditors. Broad Outlines of
Company Audit and Auditor's Report. Special Audit of banking companies, Audit of educational
institutions, Audit of insurance companies, Audit of non-profit companies, When Fraud is
suspected and When a running a business is proposed. Investigation; Divisible Profit and
Dividend.
Unit IV
Recent trends in Auditing- Nature and Significance of Cost Audit, Tax Audit; ManagementAudit
and Computerized Audit.

Suggested Readings:
Principles and Practice of Auditing: R.G.Saxena
Principles and Practice of Auditing: T.R.Sharma
BCH 603 BUSINESS ETHICS & CORPORATE GOVERNANCE

Unit I
Introduction: Definition & nature Business ethics, Characteristics, Ethical theories; Causes of
unethical behaviour; Ethical abuses; Work ethics; Code of conduct; Public good.
Unit II
Management of Ethics - Ethics analysis [ Hosmer model ]; Ethical dilemma; Ethics in practice-
ethics for managers; Role and function of ethical managers- the Comparative ethical behaviour
of managers; Code of ethics; Competitiveness, organizational size, profitability, and ethics; Cost
of ethics in Corporate ethics evaluation. Business and ecological/environmental issues in the
Indian context and case studies.
Unit III
Ethic in Functional Area, Marketing, Finance, Human Resource and Information Technology.
Unit IV
Environmental Ethics, Corruption and Gender Issues—Gender Ethics, Harassment and
Discrimination.

Suggested Readings:
Business Ethics and Corporate Governance: B.N.Gosh, TMH
BCH 604 ENTREPRENEURSHIP & PROJECT MANAGEMENT

Unit I
Entrepreneur, entrepreneurship and entrepreneurial process: conceptual issues.
Entrepreneurship versus Management Entrepreneurship Role of entrepreneurship in economic
development. Role and functions of entrepreneur. Theories of Entrepreneurship; entrepreneurial
competencies; Innovation and entrepreneurial orientation in a developing economy.
Development of women entrepreneur. Problems of entrepreneurship.
Unit II
Industrialization and motivating forces for entrepreneurial growth; Entrepreneurial scene in
India Genesis and evolution of Government of India's SSI policy; Technology Parks; SEZ's in
fostering entrepreneurship development. Entrepreneurship Development Programmes (EDP's);
Non- Government Organisation initiatives, Public Private partnership (PPP)
Unit III
Basic Concept of a Project, categories of projects, Forms of Project organisations. Phases of
Project: Project identification & Project formulation. Project Appraisal Techniques: Market and
Demand analysis, Technical Analysis and social appraisal of the industrial projects.
Unit IV
Financial Appraisal: Cost of project, means of financing, estimates of cost, financial projections.
Project Appraisal Criteria Payback period, ARR, NPVI, IRR and risk analysis. Implementation
&Monitoring.

Suggested Readings:
Prasanna Chandra Project : Preparation, Appraisal, Budgeting and Implementation
Nagendra P. Singh Emerging Trends in Entrepreneurship Development D.K. Jain Project
Planning and Appraisal in Planned Economy M. Mohsin Project Planning and Control
 Group - A
ACCOUNTING & FINANCIAL SERVICES

BCH 605 (AFS) PERSONAL FINANCE AND PLANNING

Unit I:
Introduction to Financial Planning Financial goals, Time value of money, steps of financial planning,
personal finance/loans, education loan, car loan & home loan schemes. Introduction of savings,
benefits of savings, management of spending & financial discipline, Net banking and UPI, digital
wallets, security and precautions against Ponzi schemes and online frauds such as phishing, credit
card cloning, skimming etc.
Unit: II
Investment planning Process and objectives of investment, Concept and measurement of return &
risk for various assets class, Measurement of portfolio risk and return, Diversification & Portfolio
formation. Real estate, financial derivatives & Commodity market in India. Mutual fund schemes
including SIP.
Unit III:
Personal Tax Planning Tax Structure in India for personal taxation, Steps of Personal tax planning,
Exemptions and deductions for individuals, tax avoidance versus tax evasion.
Unit IV:
Insurance Planning Need for Protection planning. Risk of mortality, health, disability and property.
Importance of Insurance: life and non-life insurance schemes. Retirement Planning Retirement
Planning Goals, Process of retirement planning, Pension plans available in India, Reverse mortgage,
New Pension Scheme

Suggested Readings:
Introduction to Financial Planning (4th Edition 2017) – Indian Institute of Banking & Finance
Pandit, Amar The Only Financial Planning Book that You Will Ever Need, Network 18 Publications
Ltd (CNBC TV 18)
Sinha. Madhu, Financial Planning: A Ready Reckoner July 2017 Mc Graw Hill
BCH 606 (AFS) SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

Unit I
Nature and scope of investment decision, Investment & speculation, type of investment,
investment opportunities, investment in securities & other instruments, Risk & Return, Trade
off; Investment Environment:Investment process, Investment media.
Unit II
Equity Analysis & Valuation: General valuation framework, Time value of money,
discounting & compounding, valuation of equity & preference shares different models,
Fundamental Analysis, Efficient Market Hypothesis & its implications to investors. Bond
Analysis Bonds: Characteristics, valuation, risk & return.
Unit III
Portfolio Management: Nature and Scope, Traditional Vs Modern Portfolio Management,
Portfolio Risk and Return - Diversification & Portfolio Risk, Mean Variance Criterion.
Portfolio Construction: Markowitz Theory, Portfolio Analysis & optimum portfolio for an
investor.
Unit IV
Pricing of capital Assets: Capital Market Theory, CAPM model- capital market line, security
market line. Arbitrage pricing theory. Portfolio Revision & Performance Valuation: Need for
revision of portfolio, portfolio performance evaluation, managed portfolio & its performance
evaluation

Suggested Readings:
Investment: Sharpe,Alexander and bailey, Willey Press Investment Management:
V.A.Avadhani, Himalaya
Investment Analysis and Portfolio Management: Reilly and Brown, South Western
 Group - B
INTERNATIONAL TRADE & EXPORT MANAGEMENT

BCH 605 (ITEM) FOREIGN TRADE PROCEDURES AND DOCUMENTATION

Unit I
Introduction to India's Foreign Trade. India's foreign trade-Direction and Composition, Export
Costing & Pricing, Getting ready for Exports. Procurement and processing of an export order
and Export Contract. Foreign trade policy.
Unit II
Export Documentation. Methods/Terms of payments for Exports: Documentary credit and
collection, Export Financing: Pre Shipment and Post Shipment Financing. Export Credit
Guarantee Corporation of India (ECGC of India). Quality control and inspection in Exports.
Type of risks, Cargo insurance: Contract, procedures and documentation for cargo loss claims,
INCO Terms.
Unit III
Exports-planning: Adaption, Standardisation and Packaging. Central Excise and custom
clearance regulations- Procedures and Documentation. Export / trading / star trading / superstar
trading houses; Objective criteria and benefits, procedures and documentation; Policy for EOU /
FTZ/ EPZ units, Objectives, criteria and benefits.
Unit IV
Institutional Support for India's Foreign Trade, Export Incentives (Financial & Non- Financial
Incentives). Schemes for import of capital goods, Procedures and documentation for new /
second hand capital goods. International Logistics.

Suggested Readings:
Bimal Jaiswal & Kamal Y, (2016) Foreign Trade Procedure & Documentation.
R.L.Varshney & Bhattacharya, International Marketing Management, Sultan Chand
Jaiswal Bimal, International Business, Himalaya Publications.
Justin Paul, International Busineess, McGraw Hill.
Justin Paul and Rajiv Aserka,Export Import Management, Oxford Higher Education.
BCH 606 (ITEM) CONTEMPORARY ISSUES IN FOREIGN TRADE

Unit I
Recent Developments in Trade Theory and Empirics. Global capital flow, FDI related Issues,
Technology and and Economic, Foreign Policy and Foreign Trade Policy.
Unit II
International Laws as to Child Labour, human rights, environment. Issues relating to Intellectual
Property Rights, Effects of Corruption and Ease of doing Business on Trade and Capital Flow.
Unit III
WTO governed Issues- trade protectionism, agriculture subsidy, Trade Liberalization and
domestic industry. Regional Trade Blocs- negotiations, bilateral and multi-lateral trades.

Unit IV
International Dimensions on Long-term Finance. The Growth and Concerns about
Multinationals. The Determinants of Exchange Rates- balance of trade, balance of payment,
purchasing power parity, Exchange Risks and Hedging Risk.

Suggested Readings

1. Malabika roy & Saikat Sinha Roy, International Trade and International Finance:
Exploration of Contemporary Issues, Springer
2. Bandi Kamaiah,C. S. Shylajan …, Current Issues in Economics and Finance, Springer.
3. World Bank:World Economic Situation & Prospects (2018 &2019).
4. Maurice D. Levi, International Finance: Contemporary Issues, Routledge, London and
Newyork.
 Group - C
MARKETING

BCH 605 (M) INTERNATIONAL MARKETING

Unit 1
Nature and Importance of International marketing – process of International marketing, International
dimensions of marketing and benefits of international marketing, steps of development of the
transnational corporation.
Unit 2
Global marketing information system and research – nature of marketing research, sources of
information and marketing research – primary and secondary global market segmentation, targeting
and positioning. Foreign market entry strategy – market analysis, export, licensing, joint ventures,
Manufacturing, management contracts turn key operations, acquisition and mergers, analysis of entry
strategy.
Unit 3
Global marketing mix – International product decision, what is product development, product
positioning, theory of IPLC, Product standardization and product adaptation, branding and
packaging, International pricing decision – role of price supply and demand, international channel
decisions – importance and scope of channel decision, direct and indirect selling channel sales and
promotion, advertising.

Suggested Readings:
Global marketing management by Warren J Keepen
Global marketing management by Varshney and Bhattacharya.
BCH 606 (M) INDUSTRIAL AND SERVICES MARKETING
UNIT - I
Introduction to Industrial marketing – Industrial and consumer marketing comparison – Environment
of Industrial marketing – Industrial marketing – industrial demand – Industrial customers :
Purchasing orientation, Procurement orientation, Supply chain management orientation –
Institutional market.
UNIT – II
Organisational buying process – buying center concept – The interpersonal dynamics of industrial
buying behaviour – conflict resolution in decision making. Strategies in industrial marketing – levels
in strategic planning, strategic planning process.
UNIT - III
Service marketing – scope and definition – service marketing environment – components of service
marketing – service marketing mix – the importance of service quality and customer satisfaction
measurement.
UNIT - IV
Nature of demand for the services – strategies for managing – challenges and risks involved in yield
management – service quality – components of service quality – service quality gap. Service
promotion distribution method for services – corporate image management. Marketing of banking
insurance and healthcare services.

Suggested Readings:
Krishna K.Havaldar: Industrial marketing : Mc Grew Hill companies.
R.V.Badi, N.V.Badi: Industrial marketing : Vrinda publications (p) Ltd.
S.Shajahan: Services marketing, Himalaya publishing house.
N.C.Jain & Saakshi : Services marketing; A.I.T.B.S. Publishers- Delhi.
 Group – D
HUMAN RESOURCE MANAGEMENT (HRM)
BCH 605 (HRM) INDUSTRIAL RELATIONS
Unit – I
Industrial Relations: Scope and Significance – Causes and Consequences of Industrial Disputes –
Recent Trends in Industrial Relations.
Unit—II
Trade Unions: Trade Union Structure and Movement in India – Changing Role in the Context of
Liberalisation.
Unit – III
Promotion of Harmonious Relations – Machinery for Prevention and Settlement of Industrial
Disputes – Conciliation – Arbitration and Adjudication – Code of Discipline.
Unit-IV
The Industrial Disputes (central) Rules 1957 Contemporory Trends in Industrial Relatons -
Coperation and Conflict Management. Collective Bargaining (CB) – CB Practices in India –
Participative Management Forms and Levels – Schemes of Workers’ Participation in Management in
India.

Suggested Readings:
1. Venkat Ratnam, C.S. – Industrial Relations, Oxford University Press.
2. SC Srivathava, Industrial Relations and Labour Laws, Vikas, ND.
3. M.Arora: Industrial Relations, Excel Publications.
4. P.R.N.Sinha, Indu Bala Sinha and Seema Priyadarshini Shekar, “Industrial Relations, Trade
Unions and Labour Legislation”, Pearson Education, New Delhi.
5. Ratna Sen, “Industrial Relations in India”, Macmillan India Ltd. New Delhi.
BCH 606 (HRM) CREATIVITY AND INNOVATION MANAGEMENT
UNIT-I
What is Creativity – Individual and Group Creativity – Convergent Thinking – Divergent Thinking
and Generation of Creative Ideas? Thinking Hats Methods – Redefinition Techniques – Random
Stimulus – Generation of Creative Ideas in Groups – Brainstorming – Reverse Brainstorming –
Synaptic – Morphological Method.
UNIT-II
Creativity Exercises – Mental Gym – The Way the Mind Works – Difference Between Lateral and
Vertical Thinking – Attitudes Towards Lateral Thinking – Basic Nature of Lateral Thinking –
Techniques – The Generation of Alternatives – Challenging Assumptions.
UNIT-III
Innovation – Suspended judgment – Analogies – Lateral Thinking – What is a Problem – Defined
Problems – Creative Problem Solving – Models of Techniques of Creative Problem Solving
UNIT- IV
Comparison of Creativity Techniques – Mental Gym Quiz – Blocks of Creativity – Fears and
Disabilities – Energy for your Creativity – Creative – Making Your Environment More Creative –
The Creative Life Quiz – Case Study

Suggested Readings:
1. Training Creative Thinking – Davis Gary and Scott New York Pub.
2. Lifelong Creativity – Pradip NCTE and Khandwalla Tata Mc Graw Hill.
3. Managing creativity for Corporate Excellence – NCTE Rastogi Mac Millan
4. Lateral Thinking – Edward de Bono Penguin Pub
5. Innovation and Entrepreneurship – Peter F. Drucker

BCH 607 Dissertation / Case Study Project & Viva - Voce