B.Com

National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities

SUBJECT: Undergraduate Commerce (B.Com.)
Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering
Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur, G.B.
Nagar, U.P.
Supervisory Committee - Commerce
Dr. Deepak Babu Dean Siddharth University, Kapilvastu,
Siddharthnagar
Dr. Sanjeev Sharma Associate Professor St. Johns College, Agra
Dr. S.K.S. Yadav Associate Professor Meerut College, Meerut
Dr. Arvind Yadav Assistant Professor Km. M. Govt. Girls. (PG) College, Gautam
Budha Nagar
Syllabus Developed by:
S. Name Designation Department College/ University

No.
1 Dr. Deepak Babu Dean Faculty of Siddharth University, Kapilvastu,
Commerce Siddharthnagar
2 Dr. Sanjeev Sharma Associate Professor St. Johns College, Agra
Commerce
3 Dr. S.K.S. Yadav Associate Professor Commerce Meerut College, Meerut
4 Dr. Arvind Yadav Assistant Professor Commerce Km. M. Govt. Girls. (PG) College,
Gautam Budha Nagar
5 Prof. S.K. Shukla Ex Head Commerce MGKVP University, Varanasi
6 Prof. Nawab Ali Khan Ex Dean Commerce Aligarh Muslim University, Aligarh
7 Dr. A. K. Misra Principal S.S. (PG) College, Shahjahanpur
Commerce
8 Dr. R. K. Jain Ex Dean Commerce Dr. B R Ambedkar University, Agra
9 Dr. Pankaj Yadav Assistant Professor Commerce K. A. (PG) College, Kaasganj
Programme Outcomes
The career options for students pursuing B.Com. Programme is vast and candidates will always have
interesting profiles to work at if they play to their strengths. While many B.Com. Graduates may choose the much
tried and tested path of CA, CS, CMA and other related fields of study, one has ample opportunity to choose an out-
of-the-box career option, as one in travel and hospitality, media and telecommunications depending on the path and
degree one chooses.
Programme Specific Outcomes

Earning a graduate degree of commerce (B.Com.) is evidence of persistence, determination, intellectual
prowess, and the ability to handle challenging environments all of which are sought-after qualities for individuals
filling manager and director positions. An employee who has demonstrated success in a long-term situation that
requires stamina, discipline, leadership, and the ability to work well with others is going to be in line for growth
opportunities within his or her organization. B.Com. graduate after completion of course can choose to work in job
profile option available to them depending on their caliber and interest area such as Accountant, Auditor, Consultant,
Company Secretary, Business Analyst, Finance Officer, Sales Analyst, Junior Analyst, Tax Accountant, Stock Broker,
Economist, and Business Development Trainee and so on to explore.
Year Wise Structure of Faculty of Commerce UG (B.Com.)
Minor/ Minor MajorIndustrial
Minor After
Major Elective Co- Training/Survey/
Major 6 Credits Each Voc. 3 Credits Completion
6 Credits Each 4/5/6 curricular Project 3/6
Credits (Minimum
Credits (Qualifying) Credits
Credits)
Any Faculty Co- Inter/Intra
Other Vocat. (Max.
Year Own Faculty curricular Faculty related to Total Duration)
Faculty Faculty
Course main Subject
(PAPER I) Choose any one of the following:
Business Organization
(PAPER II) (PAPER III -A)
1 1 27/28/29
Business Statistics Business Communication
(PAPER III - B)
Introduction to Computer Application
(PAPER IV) Choose any one of the following: Certificate
1
Business Management 1 in
Commerce
(PAPER V) (PAPER VII -A)
Financial Accounting Essentials of E-
(4 Credit) commerce 1 1 27/28/29
(PAPER VI)
Computerised (PAPER VII - B)
Accounting (Practical)(2 Business Economics
Credit)
(PAPER I) Choose any one of the following:
Company Law
(PAPER II) (PAPER III - A)
1 1 27/28/29
Cost accounting Business Regulatory Framework
Diploma in
2 (PAPER III- B) 1
Commerce
Inventory Management
(PAPER IV) Choose any one from the following:
Income Tax Law and 1 1 27/28/29
Accounts
(PAPER V) (PAPER VII - A)
Fundamentals of Fundamentals of
Marketing (4 Credit) Entrepreneurship
(PAPER VI) (PAPER VII- B)
Digital Marketing Tourism and Travel
(Practical) (2 Credit) Management
(PAPER I)
Corporate Accounting
(5 Credit)
(PAPER II)
Goods and Services
Tax (5 Credit)
Choose any two from the
30 days
following-
Training or
(PAPER III -A) Survey where
Business Finance (5 1 26
economic
Credit) activities are
3 Bachelor
(PAPER III -B) involved Degree in
Principles and Commerce
Practices of Insurance (5
Credit)
(PAPER III -C)
Monetary Theory and
Banking in India (5 Credit)
(PAPER IV)
Accounting for
Managers (5 Credit) 26
1 Project
(PAPER V)
Auditing (5 Credit)
Choose any one from the
following-
(PAPER VI - A)
Financial
Institutions and Market (5
Credit)
(PAPER VI - B)
Human Resource
Management (5 Credit)
(PAPER VI - C)
Business Ethics and
Corporate Governance (5
Credit)
(PAPER VII)
Comprehensive Viva
(5 Credit)
Year-wise Titles of the Papers in UG Commerce (B.Com.)
Year Papers Course Code Paper Title Theory/Practical Credits
1 I C010101T Business Organisation Theory 6
II C010102T Business Statistics Theory 6
III -A C010103T Business Communication Theory 6
III – B C010104T Introduction to Computer Application Theory 6
IV C010201T Business Management Theory 6
V C010202T Financial Accounting Theory 4
VI C010203P Computerised Accounting Practical 2
VII -A C010204T Essentials of E-Commerce Theory 6
VII - B C010205T Business Economics Theory 6
2 I C010301T Company Law Theory 6
II C010302T Cost Accounting Theory 6
III -A C010303T Business Regulatory Framework Theory 6
III – B C010304T Inventory Management Theory 6
IV C010401T Income Tax Law and Accounts Theory 6
V C010402T Fundamentals of Marketing Theory 4
VI C010403P Digital Marketing Practical 2
VII -A C010404T Fundamentals of Entrepreneurship Theory 6
VII - B C010405T Tourism and Travel Management Theory 6
3 I C010501T Corporate Accounting Theory 5
II C010502T Goods and Services Tax Theory 5
III -A C010503T Business Finance Theory 5
III – B C010504T Principles and Practices of Insurance Theory 5
III – C C010505T Monetary Theory and Banking in India Theory 5
IV C010601T Accounting for Managers Theory 5
V C010602T Auditing Theory 5
VI – A C010604T Financial Institutions and Market Theory 5
VI -B C010605T Human Resource Management Theory 5
VI -C C010606T Business Ethics and Corporate Governance Theory 5
VII C010603R Comprehensive Viva Viva 5
Programme: B.Com. Year: First Paper I
Subject: Commerce
Course Code: C010101T Course Title: Business Organization
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Business Organisation along with the basic laws and norms of
Business Organisation.
 Ability to understand the terminologies associated with the field of Business Organisation along with
their relevance.
 Ability to identify the appropriate types and functioning of Business Organisation for solving
different problems.
 Ability to apply basic Business Organisation principles to solve business and industry related
problems.
 Ability to understand the concept of Sole Proprietorship, Partnership and Joint Stock Company etc.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures: 90
No. of Lectures
Unit Topics
Business: Concept, Meaning, Features, Stages of development of
business and importance of business. Classification of Business
Activities. Meaning, Characteristics, Importance and Objectives of
I Business Organization, Evolution of Business Organisation. Difference
between Industry and Commerce and Business and Profession, 22
Modern Business and their Characteristics.
Promotion of Business: Considerations in Establishing New Business.
Qualities of a Successful Businessman. Forms of Business
Organisation: Sole Proprietorship, Partnership, Joint Stock Companies
II
& Co-operatives and their Characteristics, relative merits and 23
demerits, Difference between Private and Public Company, Concept
of One Person Company.
Plant Location: Concept, Meaning, Importance, Factors
Affecting Plant Location. Alfred Weber’s and Sargent Florence’s
Theories of Location. Plant Layout –: Meaning, Objectives,
III Importance, Types and Principles of Layout. Factors Affecting Layout. 25
Size of Business Unit–: Criteria for Measuring the Size and Factors
Affecting the Size. Optimum Size and factors determining the
Optimum Size.
Business Combination: Meaning, Characteristics, Objectives, Causes,
Forms and Kinds of Business
Combination. Rationalisation: Meaning, Characteristics, Objectives,
IV Principles, Merits and demerits, Difference between Rationalisation 20
and Nationalisation.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”, Kitab Mahal,
(2014).
3. Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization & Management Systems Approach
Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.
5. Prakash, Jagdish, “Business Organistaton and Management”, Kitab Mahal Publishers (Hindi and
English)
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Programme: B.Com. Year: First Paper II
Subject: Commerce
Course Code: C010102T Course Title: Business Statistics
Course outcomes: The purpose of this paper is to inculcate and analytical ability among the students.
No. of Lectures
Unit Topics
Indian Statistics: Meaning, About father of Indian Statistics (Prof.
Prasanta Chandra Mahalanobis). Introduction to Statistics: Meaning,
Scope, Importance and Limitation, Statistical Investigation- Planning
and organization, Statistical units, Methods of Investigation, Census
I and Sampling. Collection of Data- Primary and Secondary Data,
Editing of Data Classification of data, Frequency Distribution and 20
Statistical Series, Tabulation of Data Diagrammatical and Graphical
Presentation of Data.
Measures of Central Tendency – Mean, Median, Mode, Geometric
and Harmonic Mean; Dispersion – Range, Quartile, Percentile,
Quartile Deviation, Mean Deviation, Standard Deviation and its Co- 25
II
efficient, Co-efficient of Variation and Variance, Test of Skewness and
Dispersion, Its Importance, Co-efficient of Skewness.
Correlation- Meaning, application, types and degree of correlation,

Methods- Scatter Diagram, Karl Pearson’s Coefficient of Correlation,
III Spearman’s Rank 25
Coefficient of Correlation.
Index Number: - Meaning, Types and Uses, Methods of constructing
Price Index Number, Fixed – Base Method, Chain-Base Method, Base
conversion, Base shifting deflating and splicing. Consumer Price Index
Number, Fisher’s Ideal Index Number, Reversibility Test- Time and
IV Factor; 20
Analysis of Time Series: -Meaning, Importance and Components of a
Time Series. Decomposition of Time Series: - Moving Average Method
and Method of Least square.
Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins;
2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J.K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand & Sons, New Delhi.
Note: Latest edition of the text books should be used.
Programme: B.Com. Year: First Paper III (A)

Subject: Commerce
Course Code: C010103T Course Title: Business Communication

Course outcomes: To acquire skills in reading, writing, comprehension and communication, and also to use
electronic media for business communication.
Credits: 6 Core Compulsory / Elective: Elective
Unit Topics No. of Lectures

Introduction : Process and Importance of Communication, Types of
Communication (verbal &Non Verbal), Different forms of
Communication. Barriers to Communication: Linguistic Barriers,
Psychological Barriers, Interpersonal Barriers, Cultural Barriers, 22
Physical Barriers, Organizational Barriers. Role, effects and
I
advantages of technology in Business Communication like email, text
messaging, instant messaging and modern techniques like video
conferencing, social networking. Strategic importance of e-
communication.
NON-Verbal Aspects of Communicating: Body Language, Kinesics,

Proxemics, Paralanguage.
Effective Listening: Principles of Effective listening, Factors affecting
listening exercises, Oral, Written and video sessions, Interviewing 21
II
skills: Appearing in interviews, Writing resume and letter of
application.
Modern forms of communicating: E-Mail, Video
Conferencing etc.
Business language and presentation
Importance of Business language, Vocabulary Words often confused

Words often misspelt, Common errors in English. Oral Presentation
Importance, Characteristics, Presentation Plan, Power point
presentation, Visual aids.
III
31
Writing skills: Planning business messages, Rewriting and editing, The
first draft and Reconstructing the final draft.
Office Correspondence: Official Letter, Semi Official Letter and
Memorandum.
Report Writing
Identify the types of reports, define the basic format of a report,

identify the steps of report writing, write a report meeting the
IV
format requirements, determine the process of writing a report, 16
importance of including visuals such as tables, diagrams and charts
in writing report, apply citation rules (APA style documentation) in
reports.
Suggested Readings:
1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering the Internet
Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
2. Bovee, and Thill, Business Communication Today, Pearson Education
3. Shirley, Taylor, Communication for Business, Pearson Education
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH

5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
Note- Latest edition of the text books should be used.

Programme: B.Com. Year: First Paper III (B)
Subject: Commerce
Course Code: C010104T Course Title: Introduction to Computer Application
Course outcomes: The objective of this course is to provide basic knowledge of computer, DBMS, data base
language and word processing.
No. of Lectures
Unit Topics
Computer: An Introduction- Computer in Business, Elements of
Computer System Set-up; Indian computing Environment,
components of a computer system, Generations of computer and
I 22
computer languages; Software PC- Software packages-An
introduction, Disk Operating system and windows:
Number systems and codes.
Relevance of Data Base Management Systems and Interpretations of
Applications; DBMS system Network, Hierarchical and relational
II
database, application of DBMS systems. 21
Data Base Language, dbase package, Basics of data processing; Data

Hierarchy and Data file structure, Data files organizations; Master
III and Transaction file. Programme development cycle, Management of 25
data, processing systems in Business organization.
Word processing: Meaning and role of word processing in creating of
IV document, Editing, formatting and printing document using tools such 22
as spelling checks,
Data Communication Networking-LAN& WANS.
Suggested Readings:
1. Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House, Delhi
2. Shrivastava” Fundamental of Computer& Information Systems” (Wiley Dreamtech)
3. Leon A and Leon M ., “ Introduction to Computers” ( Vikas, 1st Edition).
4. R.S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
5. Norton P., “Introduction to Computers”, (TATA McGraw Hill)
6. Leon “Fundamentals of Information Technology”, (Vikas)
7. Ravichandran, A., “Computers Today”, Khanna Publishing House, Delhi.
8. Sinha, P.K., “Computer Fundamental”, BPB Publications (Hindi and English)
9. Laudon & Laudon, “Management Information System”
Programme: B.Com. Year: First Paper IV
Subject: Commerce
Course Code: C010201T Course Title: Business Management
Course outcomes:
 Ability to understand the concept of Business Management along with the basic laws and norms of
Business Management.
 Ability to understand the terminologies associated with the field of Business Management and control
along with their relevance.
 Ability to identify the appropriate method and techniques of Business Management for solving
different problems.
 Ability to apply basic Business Management principles to solve business and industry related
problems.
Ability to understand the concept of Planning, Organising, Direction, Motivation and Control etc.
No. of Lectures
Unit Topics
Discuss the Management Practices in Indian “Vedas”.
Introduction: Concept, Characteristics, Nature, Process and
Significance of Management; Managerial 24
I Roles (Mintzberg); An overview of functional areas of Management;
Development of Management Thought; Classical and Neo Classical
System; Contingency Approach, System Approach.
Planning: Concept, Characteristics, Process, Importance and Types,
Criteria of effective planning. DecisionMaking: Concept, Process,
Types and Importance. Management by Objectives. Organisation:
II Concept, Nature, Process and Significance. Authority and
Responsibility Relationships. Centralization and Decentralization. 24
Departmentation. Organizational Structure- Forms.
Direction: Concept and Techniques, Coordination as an Essence of

Management, Communication- Nature, Process, Importance, Types,
Networks and Barriers. Effective Communication. Management of 21
III Change: Concept, Nature , Types of Changes and Process of Planned
Change, Resistance to Change and methods of reducing resistance to
change.
Controlling: Meaning, Importance and Process, Effective Control
System. Techniques of Control. Motivation- Concept, Types,
Importance, Theories- 21
Maslow, Herzberg, McGregor, Ouchi, Financial and Non-Financial
IV Incentives. Leadership: Meaning,
Concept, Functions and Leadership styles, Likert’s Four System of
Leadership.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”, Kitab Mahal,
(2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal publishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
10. Shukla, Sudhir, “Management Concept & Principles”.
11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi Note- Latest edition of the
text books should be used.
Programme: B.Com. Year: First Paper V
Subject: Commerce
Course Code: C010202T Course Title: Financial Accounting
Course outcomes: The objective of this paper is to help students to acquire conceptual knowledge of
fundamentals of accounting and to impart skills for recording various kinds of business transactions.
Max. Marks: Min. Passing Marks:
No. of Lectures
Unit Topics
Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father
of Accountancy in India.
Nature and scope of Accounting, Generally Accepted Accounting
Principles: Concepts and Conventions, Indian and International 12
I
Accounting Standards. Accounting Mechanics: Double Entry System,
Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c,
Balance Sheet, Concept of Income and its Measurement.
Royalty Accounts – Accounting Records for Royalty in the books of
Landlords and Lessee, Recoupment of Shortworking, Sub – lease,
Short working Reserve Account, Nazarana.
Hire Purchase Account – Accounting Records in the Books of Hire
Purchaser and Vendor, Different Methods of Calculation of Interest
II and Cash Price, Maintenance of Suspense Account, Payment of
Premium, Default in Payment and Partial Returns of Goods.
Installment Payment System – Difference between Hire Purchase 15
and Installment Payment System. Accounting Records in the book of
Purchaser & Vendor, Interest suspense account.
Departmental Accounts – Meaning, Objects and Importance,

Advantage, Methods of Departmental Accounts, Final Accounts of
Non Corporate Departmental Business, Allocation of Indirect 15
III Expenses.
Branch Accounts – Meaning and Objectives of Branch
Account, Importance and Advantages, Classification of Branches,
Accounting of Branch Accounts under various Methods.
Insolvency Accounts- Meaning, Circumstances of Insolvency,

Procedure of Declaring Insolvency, Preparation of Statement of Affairs
and Deficiency Account.
IV Voyage Accounts – Meaning & Preparation of Voyage Accounts. 18
Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint (2014)
2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav Laxmi Prakashan. (2010)
3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for Management”, Vikas Publication,
10th Edition (2013)
6. Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications, 2017
7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& Company Ltd., (2011)
8. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers, (2010).
9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010)
10. Babu, Deepak, Financial accountimg, Navyug Sahitya Sadan, Agra
Programme: B.Com. Year: First Paper VI
Subject: Commerce
Course Code: C010203P Course Title: Computerised Accounting (Practical)
Course outcomes: The purpose of this paper is provide to knowledge of accounting with computer.
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Accounting- Concept, Objectives, Advantages And
Limitations, Types Of Accounting Information; Users Of Accounting
Information And Their Needs. Qualitative Characteristics Of 4
I
Accounting Information.
Role Of Accounting In Business.
Introduction To Computer And Accounting Information System

{AIS}:
(A) Introduction To Computers (Elements, Capabilities, Limitations Of
II
Computer System). 4
(B)Introduction To Operating Software, Utility Software And
Application Software.
Introduction To Accounting Information System (AIS) As A Part Of
Management Information System.
Computerised Accounting Systems:
Computerized Accounts by using any popular accounting
software: Creating a Company; Configure and Features
settings; Creating Accounting Ledgers and Groups; Creating
III Stock Items and Groups; Vouchers Entry; Generating Reports 22
– Cash Book, Ledger Accounts, Trial
Balance, Profit and Loss Account, Balance Sheet, Funds Flow
Statement, Cash Flow Statement Selecting and shutting a
Company; Backup and Restore data of a Company.
Suggested Readings:
1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal
4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw- Hill
Education, 13th Ed. 2013.
5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi.
9. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
10.Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
11.Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
12.Tulsian, P.C. Financial Accounting, Pearson Education.
Programme: B.Com. Year: First Paper VII (A)
Subject: Commerce
Course Code: C010204T Course Title: Essentials of E-commerce
Course outcomes: This course is to familiarize the student with the basics of ecommerce and to comprehend
its potential.
No. of Lectures
Unit Topics
Internet and Commerce: Business Operations in Commerce Practices
I Vs Traditional Business Practices; Benefits of E-Commerce to
Organization, Consumers, And Society; Limitation of E-Commerce. 20
Application in B2C: Consumers Shopping Procedure on The Internet;
Products in B2C Model; E-Brokers; Broker- Based Service Online;
II Online Travel Tourism Services; Benefits and Impact of E-Commerce
on Travel Industry, Online Stock Trading and Its Benefits; Online 25
Banking and Its Benefit; Online Financial Services and its Future.
Application in B2B: Applications of B2B; Key Technologies for B2B,

Characteristics of The Supplier Oriented Marketplace, Buyer
III Oriented Marketplace and Intermediate Oriented Marketplace; Just 30
in Time Delivery in B2B.
Applications in Governance: EDI In Governance; E Government; E

Governance Applications Of The Internet, Concept Of Government-To-
IV Business, Business-To-Government And Citizen-ToGovernment; E-
Governance Models; Private Sector Interface In E Governance. 15
Suggested Readings:
1. Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited
2. Nidhi Dhawan Introduction To E-Commerce International Book House Private Limited
3. Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New Delhi India
Macmillan India (Hindi and English)
4. Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi
5. Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)
Programme: B.Com. Year: First Paper VII (B)

Subject: Commerce
Course Code: C010205T Course Title: Business Economics
Course outcomes: Business Economics objective this course is meant to acquaint the students with the principles of
Business Economics as are applicable in business.
No. of Lectures
Unit Topics
Famous Economist of India like- Kautilya, Gopal Krishna Gokhale, D.R.
Gadgil, Dr. Ram Manohar Lohia, Jawaharlal Nehru and Dr. B.R.
Ambedkar etc.
Introduction: Nature And Scope Of Business Economics, Meaning,
I Kinds, Law Of Demand, Law Of Marginal Diminishing Utility, Elasticity 22
Of Demand, Concept And Measurement Of Elasticity Of Demand
Price, Incoming Cross, Elasticity Determinants Of Elasticity Of
Demand Importance Of Elasticity Of Demand.
Theory Of Cost: Short Run And Long Run Cost Curve Traditional And
Modern Approaches. Production Function: Law Of Variable
II Proportion; Properties Ride Line, Optimum Factor Combination And 31
Expansion Path; Return To Scale; Internal And External Economics And
Diseconomies.
A. Perfect Competition: Meaning, Price And
OutputDetermination.
III B. Monopoly: Meaning And Determination Of PriceUnder
Monopoly; Equilibrium Of A Firm/Industry. 21
C. Monopolistic Competition: Meaning And Characteristics; Price
And Output Determination Under Monopolistic Competition.
Business Cycle: Various Phases And Its Causes; Theory Of Distribution:
Marginal Productivity Theory Of Modern Theory, Wage- Meaning,
IV Determination Of Wage Rate Under Perfect Competition And
Monopoly, Rent Concept: Modern Theories Of Rent: Interest Concept- 16
And Theories Of Interest Profit- Concept And Theories Of Profit.
Suggested Readings:
1. Geetika, “Managerial Economics”, McGraw-Hill Education 2nd Ed.
2. Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), , McGraw Hill Education, 9th Ed
3. Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
4. Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
5. Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya Publications
6. Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
7. Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational Publishers, Agra
8. Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
9. Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
10. Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi Arthashastra
Programme: B.Com. Year: Second Paper I

Subject: Commerce
Course Code: C010301T Course Title: Company Law
Course outcomes: The objective of this course is to provide basic knowledge of the provisions of the
Companies Act 2013 along with relevant cases.
No. of Lectures
Unit Topics
Indian Companies Act 2013: Nature And Types Of Companies,
Conversion Of Public Companies Into Private Company's And Vice 22
I
Versa. Formation, Promotion And Incorporation Of Companies,
Memorandum Of Association; Article Of Association; Prospectus.
Shares: Types, Share Capital-Kinds; Allotment Of Shares; Members –
Categories, Modes Of Acquiring Membership, Rights And Liabilities;
II Transfer And Transmission- Difference, Methods Of Borrowing,
Debentures, Mortgages And Charges - Fixed And Floating. 22
Management: Directors, Types And Number Of Directors, Managing

Director, Whole Time Director – Appointment, Qualifications And
III 25
Disqualification, Duties, Vacation, Resignation And Removal,
Company Meetings- Kinds, Quorum, Voting, Resolution, Minutes.
Majority Powers And Minority Rights: Protection Of Minority Rights;
Prevention Of Oppression And Management.
IV Mismanagement, Winding Up-Kinds And Conduct-Petition For 21
Winding Up, Appointment Of Official Liquidator And Duties.
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On Companies Act 2013
Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law House
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2nd
Edition Himalaya Publishing House
Programme: B.Com. Year: Second Paper II
Subject: Commerce
Course Code: C010302T Course Title: Cost Accounting
Course outcomes: This course exposes the students to the basic concepts and the tools used in cost
accounting.
No. of Lectures
Unit Topics
Introduction: Nature, Scope and Advantages of Cost Accounting,
Installation of Costing System, Difference between Cost and Financial
I Accounting, Classification of Costs. Material: Purchase, Storage and 20
Control of Material, Stock Levels, Inventory, Control Techniques.
Methods of Pricing Material Issues.
Labour: Meaning and Components of Labour Cost. Concept,
Accounting and Control of Idle time and Overtime. Methods of Wage
Payment and Incentive Plans, Labour Turnover.
II
Overheads: Collection, Classification, Allocation, Apportionment and 20
Absorption of Overheads (Primary and Secondary Distribution),
Machine Hour Rate.
Unit Output Costing: Concept of and Need for Unit Output Costing;
III Preparation of Cost Sheet and Tender Price; Preparation of 30
Reconciliation Statement.
Process Costing: Preparation of Process Accounts; Treatment of

Normal and Abnormal Wastage;
Treatment of Joint Product and By-product; Contract Costing:
IV
Preparation of Contract Account, Determination of Profit on 20
Completed and Uncompleted Contracts; Operating Costing.
Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan Chand, New Delhi. (Hindi
and English)
3. Tulsian P.C; Practical Costing: Vikas, New Delhi.
4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis; Prentice-Hall of India,
New Delhi.
Programme: B.Com. Year: Second Paper III (A)

Subject: Commerce
Course Code: C010303T Course Title: Business Regulatory Framework
Course outcomes: The objective of this course is to provide a brief idea about the framework of Indian
Contract Act,1872 and Sale of Goods Act,1930.
No. of Lectures
Unit Topics
Indian Contract Act, 1872: Definition & Nature of Contract,
I Classification; Offer & Acceptance; Capacity of Parties; Free Consent;
Consideration; Legality of Objects 20
Void Agreements; Performance of Contracts; Discharge of Contract;
Contingent Contracts; Quasi Contracts; Remedies for Breach of
II Contract, Special Contracts: Indemnity & Guarantee; Bailment & 24
Pledge; Contract of Agency.
Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions &
Warranties; Transfer of Ownership;
III
Performance of the Contract: Remedial Measures; Auction able 25
Claims.
Negotiable Instrument Act: Cheque, Promissory Note, Bill of Exchange,
IV Crossing of Cheque, Dishonour of Cheque, Payment in due Course. 21
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C.
Sarkar & Sons Pvt. Ltd., Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
6. Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra Note- Latest edition of the
text books should be used.
Programme: B.Com. Year: Second Paper III (B)
Subject: Commerce
Course Code: C010304T Course Title: Inventory Management
Course outcomes:
 Ability to understand the concept of Inventory Management along with the basic laws and axioms of
Inventory Management.
 Ability to understand the terminologies associated with the field of Inventory management and
control along with their relevance.
 Ability to identify the appropriate method and techniques of Inventory management for solving
different problems.
 Ability to apply basic Inventory management principles to solve business and industry related
problems.
Ability to understand the concept of Working Capital Management, Demand Analysis and Obsolescence.
No. of Lectures
Unit Topics
Inventory Management: Concept, meaning, Inventory Management
Process, Why inventory management is important? Principles of
Inventory Management, How to improve inventory management,
I perpetual inventory system, what are inventory costs, Role of 22
Inventory Management, Methods of Inventory Management,
Benefits of good Inventory Management.
Concept and Valuation of Inventory: Concept and Objectives of

Inventory, Need for holding Inventory, Planning and controlling
II
Inventory levels, Effects of excess inventory on business, Product 26
Classification, Product Coding, Lead Time, Replenishment Methods.
Management of Working Capital: Concept,
Meaning, Classification, Factors determining Working Capital
III requirements, Sources of Working Capital, Need of Working Capital,
Working Capital Ratio- current ratio, quick ratio, absolute liquid ratio,
cash ratio and working capital turnover ratio. 24
Inventory Control: Concept and Meaning of Inventory Control,
Objectives and Importance and Essentials of Inventory Control, Types
of Inventory, Techniques of Inventory Control – EOQ, ROP,ABC, VED,
IV JIT, Determination of Inventory levels, Impact of Inventory Inaccuracy, 18
Disposal of Obsolete and Scrap items, Reasons for Obsolescence,
Control of Obsolescence, Control of Scrap.
Suggested Readings:
1. Muller M. (2011), Essentials of Inventory Management, AMACON.
2. Narayan P. (2008), Inventory Management, Excel Books.
3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt. Ltd.
5. Chapman Stephen (2017), Introduction to Materials Management, Pearson Publishing.
Programme: B.Com. Year: Second Paper IV
Subject: Commerce
Course Code: C010401T Course Title: Income Tax Law and Accounts
Course outcomes: It enables the students to know the basics of Income Tax Act and its implications.
No. of Lectures
Unit Topics
Taxation Policy of Raja Todarmal. Introduction, Important
Definitions: Assessee, Person, Income, Total Income, Assessment
I Year & Previous Year. Agricultural Income & its assessment. 22
Residence & Tax Liability (Basis of Charge). Capital & Revenue.
Exempted Incomes.
Income from Salaries, Income from House Property.
II
Profits and Gains of Business and Profession, Depreciation. 31
Capital gains, Income from Other Sources, Deductions from Gross
III Total Income, Computation of Tax Liability of an Individual.
21
Set off and carry forward of losses and Clubbing of Income, Procedure
IV of Assessment and Income Tax Authorities, Advance Payment of Tax
and Deduction of Tax at Source. 16
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New Delhi.
(Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications,
Agra
Programme: B.Com. Year: Second Paper V
Subject: Commerce
Course Code: C010402T Course Title: Fundamentals of Marketing
Course outcomes: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
No. of Lectures
Unit Topics
Introduction: Nature, scope and importance of marketing; Evolution
of marketing concepts; Marketing mix; Marketing environment.
I Micro and Macro environmental factors. 15
Consumer Behaviour – An Overview: Consumer buying process;
Factors influencing consumer buying decisions.
Market Selection: Market segmentation – concept, importance and
bases; Target market selection; Positioning concept, importance and
bases; Product differentiation vs. market segmentation.
II
Product: Meaning and importance. Product classifications; Concept of 15
product mix; Branding, packaging and labelling; After-sales services;
Product life-cycle; New Product Development.
Pricing: Significance; Factors affecting price of a product; Major pricing
methods; Pricing policies and strategies.
Promotion: Nature and importance of promotion; Promotion Tools:

III advertising, personal selling, public relations; sales promotion and
publicity – concept and their distinctive characteristics; Promotion 15
mix; Factors affecting promotion mix decisions; and Integrated
Marketing Communication Approach.
Distribution: Channels of distribution – meaning and importance;
Types of distribution channels;
Wholesaling and retailing; Factors affecting choice of distribution
channel; Distribution Logistics; Meaning, importance and decisions.
Retailing: Types of retailing – store based and nonstore based

retailing, chain stores, specialty stores, supermarkets, retail vending
machines, mail order houses, retail cooperatives; Management of
retailing operations: an overview; Retailing in India: changing
scenario. 15
IV
Recent developments in marketing: Social Marketing, Online
Marketing, Direct Marketing, Services Marketing, Green Marketing,
Relationship Marketing, Rural marketing.
Suggested Readings:
1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A
South Asian Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK

3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South Western
Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.

5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications.
(Hindi and English)
6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin.

7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control, Cengage
Learning.
8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.

9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping Customers in an E-
Commerce World, Thomson Learning.
10. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing Concepts
and Cases, Tata McGraw Hill (Special Indian Edition).
11. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing: A
Managerial Approach, McGraw Hills.
Programme: B.Com. Year: Second Paper VI
Subject: Commerce
Course Code: C010403P Course Title: Digital Marketing (Practical)
Course Outcomes:
 Ability to understand the concept of Digital Marketing along with the basic forms and norms of Digital
Marketing.
 Ability to understand the terminologies associated with the field of Digital Marketing and control along
with their relevance.
 Ability to identify the appropriate method and techniques of Digital Marketing for solving different
problems.
 Ability to apply basic Digital Marketing principles to solve business and industry related issues and
problems.
 Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement,
Break Even Analysis etc.
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Introduction of the digital marketing, Digital vs. Real Marketing, Digital
I Marketing Channels, Creating initial digital marketing plan, Content 4
management, SWOT analysis, Target group analysis.
Web design, Optimization of Web sites, MS Expression Web, Creating
web sites, SEO Optimization, Writing the SEO content, Writing the SEO 6
II
content, Google Ad Words- creating accounts, Google Ad Words-
types.
Introduction to CRM, CRM platform, CRM models, CRM strategy,
Introduction to Web analytics, Web analytics – levels, Introduction of
Social Media Marketing, Social Media Marketing plan, Facebook Ads, 10
III Creating Facebook Ads, Ads Visibility, Business opportunities and
Instagram options, Optimization of Instagram profiles, Integrating
Instagram with a Web Site and other social networks, Keeping up with
posts.
Creating business accounts on YouTube, YouTube Advertising,
YouTube Analytics, E-mail marketing, Email marketing plan, E-mail
marketing campaign analysis, Keeping up with conversions, Digital
Marketing Budgeting - resource planning, cost estimating, cost 10
IV
budgeting, cost control.
Suggested Readings:
1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy,
Implementation, and Practice. Pearson India
2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
3. Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing:

Marketing Strategies for engaging the Digital Generation.
Additional Resources :
• Blanchard O. (2014) Social Media ROI: Managing and Measuring Social Media Efforts in Your
Organisation. • Charlesworth, Alan (2018). Digital Marketing: A Practical Approach.
• Gay, Richard, Alan Charlesworth, and Rita Esen. Online Marketing: a customer-led approach.Oxford
University Press Inc., New York.
• Ryan, Damian (2016). Understanding Digital Marketing: Marketing Strategies for engaging the Digital
Generation.
• Tasner, M. (2015) Marketing in the Moment: The Digital Marketing Guide to Generating More Sales
and Reaching Your Customers First, 2/E, Pearson Note- Latest edition of the text books should be used.
Programme: B.Com. Year: Second Paper VII (A)
Subject: Commerce
Course Code: C010404T Course Title: Fundamentals of Entrepreneurship
Course outcomes:
 Ability to understand the concept of Entrepreneurship along with the basic laws and practices of
Entrepreneurship.
 Ability to understand the terminologies associated with the field of Entrepreneurship along with
their relevance.
 Ability to identify the appropriate functions and qualities of Entrepreneur for solving different
problems.
 Ability to apply basic Entrepreneurship principles to solve business and industry related problems.
 Ability to understand the concept of Life Small Business, Raising of Funds and EDP.
No. of Lectures
Unit Topics
Entrepreneurship: Meaning, Concept, Characteristics, Need,
Functions, Theories of Entrepreneurship. Entrepreneur: Meaning,
I Characteristics, Qualities, Functions, Types, Difference between
22
Entrepreneurship & Entrepreneur. Difference between Entrepreneur,
Intrapreneur & Manager. Entrepreneurship & Environment.
Entrepreneurship Development Programme (EDP): Meaning, Need,
Objective, Steps, Outline, Achievements, Government Assistance and
II Incentives. Women Entrepreneurship: Meaning, Characteristics, 31
Problems and Steps taken to promote Women Entrepreneur. Qualities
of Women Entrepreneur.
Promotion of a Venture: Concept of Projects, Project Identification,
III Formulation and Report, Project Appraisal. Product Selection and
Techniques, Raising of Funds: Concept, Need, Types and Sources. 21
Small Business: Process of Establishing Small Business, Nature,

Objectives and Importance of Small Business. Role of Financial
IV Institutions in Financing of Small Business, Infrastructural Facilities. 16
Legal Requirements for Establishment of New Unit.
Entrepreneurial Consultancy Process and Methods.
Suggested Readings:
1. Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”, Himalaya Publishing
House
2. Desai, Vasant, “Management of Small Scale Industry”, Generic
3. Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
4. Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
5. Kenneth, P.Van, “Entrepreneurship and Small Business Management”
6. Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
7. Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
8. Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company
9. Note- Latest edition of the text books should be used.
Programme: B.Com. Year: Second Paper VII (B)
Subject: Commerce
Course Code: C010405T Course Title: Tourism and Travel Management
Course outcomes: The objective of this course is to understand the fundamental concept of Tourism and to
familiarize with the significance and emerging trends in tourism.
No. of Lectures
Unit Topics
Introduction to Travel: Meaning and definitions of tourism, traveler,
excursionist, tourists- objectives, nature and classification of tourism
I and tourists, Growth and Development of Tourism, Forms of
Tourism: Inbound Outbound, Domestic and International. 15
The Modern Tour Industry: Package Tours- Custom Tours- Tour
wholesalers- Types of Package tours: Independent Package, Hosted
Tour, Escorted Tour, Sightseeing Tour Group, Incentive and
II
Convention Tour- Man Market Package Holidays- Types of Tour
Operations: Specialist Tour Operators: Specialist Tour Operators, 25
Tour Operators reliance on other organization.
Tour Operations and Documentation: FunctionsSources of Income,
How to set up a Travel Agency: Procedures for approval of a Travel
Agency and Tour Operator, Travel Documentation: Passports-
III various types and requirements- Procedure to apply for Passports: 30
VISA- various types and requirements- Documents required for
Foreigners to visit India, Health Check Documents and Process for
Encashment of Foreign Currency.
Impact of Tourism and Tourism Organizations: Tourism Impacts:
Economic impact, Social Impact, Cultural Impact and Environmental 20
IV
Impact- Strategies to overcome or reduce the negative Impact of
Tourism.
Objectives, Functions of- United Nations World Tourism Organization
(UNWTO), World Travel and Tourism Council (WTC), Pacific Asia Travel
Association (PATA), International Air Transport Association (IATA),
Travel Agents Association of India (TAAI), Indian Association of Tour
Operators (IATO) and Federation of Hotel and Restaurant Associations
of India (FHRAI).
Suggested Readings:
1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd, New Delhi,
3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition Vikas Publishing House
Pvt Ltd, New Delhi.
Programme: B.Com. Year: Third Paper I
Subject: Commerce
Course Code: C010501T Course Title: Corporate Accounting
Course outcomes: This course enables the student to develop awareness about corporate accounting in
conformity with the provisions of company act.
No. of Lectures
Unit Topics
Shares: Features, Types Of Shares, Difference Between Preference
I Shares And Equity Shares, Share Capital And Its Types. Issues, 15
Forfeiture And Re Issue Of Shares, Redemption Of Preference Shares.
Debentures: Features & Types, Issue And Redemption Of
Debentures, Profit Prior To Incorporation, Use Of Profit And Loss
II Prior To Incorporation, Methods Of Computing Profit And Loss Prior 19
To Incorporation. Final Accounts, General Instruction For Preparation
Of Balance Sheet And Statement Of Profit And Loss.
Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs And

III Methods Of Valuation Of Goodwill, Valuation Of Shares, Need And
Methods Of Valuation Of Shares. 20
Accounting For Amalgamation Of Companies As Per Indian

Accounting Standard 14. Meaning,
Characteristics And Objectives Of Amalgamation, Kinds Of 21
IV
Amalgamation, Accounting For Internal Reconstruction Internal And
External.
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And
Company(Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing (Hindi and English)
3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi and English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. PS And Gupta SC Advanced Accounts S Chand And Company
6. Shukla MB Corporate Accounting Kitab Mahal
7. Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and
Hindi)
Programme: B.Com. Year: Third Paper II
Subject: Commerce
Course Code: C010502T Course Title: Goods and Services Tax
Course outcomes: To provide students with the working knowledge of principles and provisions of GST to
understand the relevance of GST in the present Indian tax in scenario and its contribution for economic
development.
No. of Lectures
Unit Topics
Indirect Tax: Meaning, Features, Difference Between Direct And
Indirect Tax, Types Of Indirect Tax Before GST, Shortcoming Of
Indirect Tax System During Pre GST Era. GST Meaning Advantages,
I 17
Disadvantages Of Evaluation Of GST, Structure Of GST, CGST, SGST,
IGST UTGST, And Important Definition Under GST Act.
Time Of Supply: Meaning Of Goods And Services, TOS Under Reverse

Charge Mechanism, Invoicing Provisions, Provisions Related With
Change Changes In GST Rate. 16
II Place Of Supply: POS Meaning, POS Of Goods And Services, Intra state
And Interstate Supply.
Value Of Supply: Meaning, Provisions Related With Determination Of
Value Of Supply Of Goods And Services, Determination Of GST
Liability.
Input Tax Credit ITC: Meaning Of Utilization Of ITC, Block Credit,
Supply Not Eligible For ITC, Matching, Reversal And Reclaim Of ITC.
Payment Under GST: Manner Of Payment Of GST Liability, Concept
Of Electronic, Cash Credit And Liability Ledger, Refund Of Excess GST.
III Return: Meaning, Purpose And Importance, Different Types Of
Return, Due Date Of Filing Return, Assessment Under GST: Meaning, 25
Types Sales Assessment, Provisional Assessment, Summary
Assessment, Best Judgment Assessment.
Registration: Meaning Of Final Registration,
Compulsory Registration, and Procedure For New Registration, 17
Amendment And Cancellation Of Registration. Accounts And Records:
IV Manner Of Maintenance Of Accounts, Period Of Retention Of
Relevant Records. Invoice: Format, Types Debit And
Credit Note, Voucher Audit: Meaning, Types Mandatory,
Departmental And Specific Audit, Penalty And Under GST, E -Way Bill.
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan Publication English and Hindi
2. Agarwal Raj ke advanced handbook on GST background material on model GST law Sahitya Bhawan
Publications.
3. Bansal K. M. GST Customer law taxman Publication private limited University edition
4. RK Singh PK a bird's eye view of GST Asia law house
5. Singhania VK student's guide to GST and customs law taxman Publication private limited University edition
6. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING HOUSE, AGRA
7. Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, New Delhi
Programme: B.Com. Year: Third Paper III (A)
Subject: Commerce
Course Code: C010503T Course Title: Business Finance
Course outcomes: This course is to help students understand the conceptual framework of Business Finance.
Total No. of Lectures (in hours per week): 75
No. of Lectures
Unit Topics
Business Finance: Nature And Scope, Finance Function Investment
Financing And Dividend Decisions, Capital Budgeting: Meaning
Nature And Importance Investment Decisions Are Its Major 15
I
Evaluation Criteria.
Cost Of Capital: Meaning, Importance, Calculation Of Cost Of Debt,

Preference Shares, Equity Shares And Retained Earnings, Combined
19
II (Weighted) Cost Of Capital, Capitalization- Meaning,
Overcapitalization.
Dividend Policies: Issues In Dividend Policies, Dividend Models,

Sources Of Funds: Long Term Funds, Short Term Funds, Nature
III Significance And Determinants Of Working Capital. 20
Time value of Money, Uses of simple and Compound interest in

business finance.
Capital Market: (A) New Issue Market (B) Secondary
IV Market Functions And Role Of Stock Exchange (BSE, NSE,) Money 21
Market: Indian Money Markets-
Composition And Structure.
Suggested Readings:
1. Avadhani V A Financial System
2. Bhalla VK Modern Working Capital Management
3. Chandra Prasanna Financial Management Theory And Practices
4. Khan NY And Jain PK Financial Management Tax And Problems
5. Pandey I M Financial Management
Programme: B.Com. Year: Third Paper III (B)
Subject: Commerce
Course Code: C010504T Course Title: Principles and Practices of Insurance
Course outcomes:
 Ability to understand the concept of Insurance along with the basic laws and practices of Insurance.
 Ability to understand the terminologies associated with the field of Insurance and control along with
their relevance.
 Ability to identify the appropriate method and types of Insurance for solving different problems.
 Ability to apply basic Insurance principles to solve business and industry related problems.
Ability to understand the concept of Life, Marine and Fire Insurance.
No. of Lectures
Unit Topics
Risk: Meaning, Types, Causes, Methods of Handling Risks. Insurance:
I Meaning, Origin & Development, Functions, Types, Principles, 17
Advantages, Reinsurance, Double-Insurance.
Life Insurance: Meaning, Importance, Essentials of Life Insurance

Contract, Procedure of Life Insurance. Life
II Insurance Policies, Nomination & Assignment, Surrender Value. Life
20
Insurance Corporation: Functions & Organization.
Marine Insurance: Meaning, Significance, Scope and
III Insurable Risk, Characteristics of Marine Insurance, Contract, Types of
Marine Policies, Main Clauses in Marine Policies and Marine Losses. 18
Fire Insurance: Meaning, Hazards in Fire Insurance, Scope,
importance, Fire Insurance Contract, Conditions of Fire Insurance
IV Policy & Procedure. Miscellaneous Insurance: Motor Insurance, 20
Burglary, Live-stock, Crop and Health Insurance.
Suggested Readings:
1-Mishra M.N., Insurance- Principles & Practice.
2- Gupta O.S., Life Insurance.
3- Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
4- Kothari &Bhall, Principles & Practice of Insurance.
5- श्रीवास्तव बालचन्द्र, बीमा के तत्व I
6- शु क्ला सोमेश, शु क्ला सुधीर, ममर् ाााा माहरुख, बीमा मवमध एवं खाते I Note- Latest edition of the text
books should be used.
Programme: B.Com. Year: Third Paper III (C)
Subject: Commerce
Course Code: C010505T Course Title: Monetary Theory and Banking in India
Course outcomes: The course expose the students to the working for money and financial system prevailing
in India.
No. of Lectures
Unit Topics
Money: Functions, Alternative Measures To Money Supply In India
And Their Different Components, Meaning And Changing Relative
I Importance Of Each Component, High Powered Money- Meaning
17
And Uses, Sources Of Changes In High Powered Money.
Financial System: Components, Financial Intermediaries.
Indian Banking System: Definition Of Bank, Commercial Banks,
Importance And Functions, Structure Of Commercial Banking System
II In India. Regional Rural Banks, Cooperative Bank In India. Process Of
Credit Creation By Banks; Determination Of Money Supply And Total 17
Bank Credit.
Development Banks And Other Non-Banking
Financial Institution: Main Features, Problems And Policies For
Allocation Of Institutional Credit, Problem Between The Government
III And The Commercial Sector, Inter-Sectoral And Inter-Regional 25
Problems, Problem Between Large And Small Borrowers.
The Reserve Bank of India: Functions, Instruments Of Monetary And

Credit Control; Main Features Of
Monetary Policy Since Independence, Interest Rates; Various Rates In
IV India (As Bond Rate, Bill Rate, Deposit Rate, etc.) Impact Of Inflation 16
And Inflationary Expectations.
Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations In India Note- Latest edition of the text books
should be used.
Programme: B.Com. Year: Third Paper IV
Subject: Commerce
Course Code: C010601T Course Title: Accounting for Mangers
Course outcomes:
 Ability to understand the concept of Managerial Accounting along with the basic forms and norms of
Managerial Accounting.
 Ability to understand the terminologies associated with the field of Managerial Accounting and control
along with their relevance.
 Ability to identify the appropriate method and techniques of Managerial Accounting for solving
different problems.
 Ability to apply basic Managerial Accounting principles to solve business and industry related issues
and problems.
Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break
Even Analysis etc.
No. of Lectures
Unit Topics
Management Accounting- Concept, Meaning, Characteristics,
Difference between Financial Accounting Management Accounting,
Difference between Cost Accounting and Management
Accounting, Techniques, Objectives and Importance. Management 17
I Accountant- Duties, Status, Functions and Responsibility. Financial
Statement Analysis and Interpretation - Meaning, Objectives,
Characteristics of an Ideal Financial Statement, Parties Interested in
Financial Statement, Types of Financial Analysis Horizontal, Vertical
and Trend Analysis.
Ratio Analysis: meaning, Utility, Classification of Ratios - Profitability
Ratio, Activity Ratio and Financial Position Ratios. Fund Flow and Cash 16
II
Flow Statement- Concept, Meaning of the term Fund and Preparation
of Fund Flow Statement and Cash Flow Statement (As-3).
Business Budgeting: Meaning of Budget and Budgeting, Objectives,
Limitations and importance, Essentials of effective Budgeting,
Classification of Budgets- Flexible budget and Zero Based Budget.
Marginal Costing: Meaning, Determination of Profit under Marginal
Costing, Pricing of Product, make or by Decision, Selection of most 22
III profitable channel. Break Even Analysis: Concept and Practical
Applications of Break even Analysis.
Standard Costing and Variance Analysis: Meaning and

Objectives of Standard Costing Setting of Standard, Variance Analysis:
Material and Labour Variance. Reporting to Management: Meaning,
IV Objectives,
20
Principles of Reporting, Importance of Reports, Classification of
Reports, Reporting at different Levels of Management.
Suggested Readings:
1. Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to Management Accounting,
Prentice Hall of India, Delhi.
2. Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A Managerial Emphasis,
Prentice Hall of India, Delhi.
3. Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall of India, Delhi.
4. Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit Planning and Control, Prentice
hall of India, Delhi.
5. Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees: Management Accounting &
Control, Ashish Publishing Home, New Delhi.
6. Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers, Ludhiyana. (Hindi and
English)
7. Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.

8. Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan, Nazibabad.
Programme: B.Com. Year: Third Paper V
Subject: Commerce
Course Code: C010602T Course Title: Auditing
Course outcomes: This course aims at imparting knowledge about the principles and methods of auditing and
their application.
No. of Lectures
Unit Topics
Methodology of Accounting, Auditing and Fraud risk management in
Kautilya’s Arthshastra.
Audit and Audit Process: Meaning, Nature, Objectives and Various
I
Classes of Auditing, Standard of Auditing, Pronouncements on 17
accepted Auditing practices, Internal Control and the need for its
evaluation by the Auditor.
Audit Procedures: Verification programme-selective verification,
Audit in depth, test checking, Auditor’s Approach to statistical
II sampling, Routine checking, vouchers, verification and valuation of 15
assets and liabilities, Auditor’s Report on Profit and Loss Account and
Balance Sheet.
Audit of Limited Companies: Qualifications and Appointment of
Company Auditors, their powers, duties and liabilities as per Company
Act 1956, Enquiries under Section 227 (IA), Audit of share capital, 19
III
share transfer and managerial remuneration, Additional matters in the
Auditor’s Report (Manufacturing and other companies), Auditor’s
Report Order 1988.
Audit of Public Sector Undertaking and Banks: Special features
concerning Audit of departmental undertakings, Statutory
Corporations and Government Companies, Procedure of appointment
of Auditors, Special features relating to the audit of Banks, Audit of
24
IV Insurance Companies and audit of non-profit companies. Cost Audit:
Importance of cost audit, Provisions regarding cost audit, Cost Audit
report, Tax and Social Audit. Internal Audit: Objective and scope of
Internal Audit, Responsibilities and Authority of Internal Auditors,
Relationship between internal auditor and statutory auditor.
Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi and English)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi (Hindi and English) 6. Sharma, Sanjeev, Auditing:
MK Publications, Agra (Hindi and English) Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all.
Programme: B.Com. Year: Third Paper VI (A)
Subject: Commerce
Course Code: C010604T Course Title: Financial Market Operations
Course outcomes:
 Ability to understand the concept of Financial Market along with the basic forms and norms of Financial
Market.
 Ability to understand the terminologies associated with the field of Financial Market and control along with
their relevance.
 Ability to identify the appropriate method and techniques of Financial Market for solving different problems.
 Ability to apply basic Financial Market principles to solve business and industry related problems.
 Ability to understand the concept of Primary and Secondary Market, Stock Exchange, SEBI etc.
No. of Lectures
Unit Topics
Financial Markets an Overview: Meaning of Financial Market and its
Significance in the Financial System. Financial Markets in the Organized Sector
- Industrial Securities Market, Government Securities Market, Long-term Loans
I
Market, Mortgages Market, Financial Guarantee Market, Meaning and 17
Structure of Money Market in India, Characteristics of a Developed Money
Market, Significance and Defects of Indian Money Market.
Capital Market: New issue market - Meaning and Functions of New Issue
Market, Instruments of New Issues, Players and their role in the New Issue
II Market, issue-pricing and marketing. Defects and Remedies of New Issue 26
Market.
Secondary market: Functions and role of stock exchange; Listing procedure and
legal requirements; Public Stock Exchanges-NSE, BSE and OTCEI. Functionaries
on Stock Exchanges: Brokers, Sub brokers, market makers, jobbers, portfolio
III
consultants, institutional investors. 16
Investor Protection: Grievances concerning stock exchange dealings and their
removal, Demat Trading.
SEBI Guidelines - Primary Market, Secondary Market and the 16
IV
Protection of investor’s interest, NCLT & NCLAT.
Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons, New Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Gupta, O. P., “Indian Securities Market”.
Programme: B.Com. Year: Third Paper VI (B)
Subject: Commerce
Course Code: C010605T Course Title: Human Resource Management Course outcomes:

No. of Lectures
Unit Topics
Human Resource Management concept and function, role of
competencies of HR manager at our policies evolution of HRM 15
I emerging challenges of Human Resource Management workforce
diversity empowerment VRS work life balance downsizing.
Recruitment & Selection: Recruitment, factors affecting recruitment,
sources of recruitment, Selection – Process, selection test, Interview,
II Orientation, Placement. Training & Development: Training-
Objectives & Importance of training, Training Methods-On job 20
training and off- the job training.
Employee Compensation: Compensation & Welfare,
Job Evaluation. Performance Appraisal: Techniques, Job
III
Enlargement & Job Enrichment, Quality of Work Life, Worker’s 25
Participation in Management.
EMPLOYEE WELFARE: Various welfare schemes & Safety Measures.
Employee Benefits – Meaning and its types, Fringe Benefits; 15
IV Remuneration – Salary, Bonus, Commission, Long Term Incentives,
Perquisites. Grievance Handling & Discipline – Meaning, Importance.
Collective Bargaining – Meaning and Importance, Process.
Suggested Readings:
1. Aswathappa K Maine resource management Tata McGraw Hill
2. Verma Pramod SaviBagiyaprabandhan Rao VSP human resource management Excel books
3. Tripathi PC personnel management and Industrial Relations Sultan Chand and sons
4. Agarwal &Fauzdar, Human Resource Management-SBPD Publishing House,
Agra ( English/Hindi)
Programme :B.Com. Year: Third Paper VI ( C)
Subject: Commerce
Course Code: C010606T Course Title: Business Ethics and Corporate Governance
Course outcomes: This course seeks to provide knowledge about the concepts, tools, techniques, and
relevance of Business Ethics and Corporate Governance in the present changing scenario.
No. of Lectures
Unit Topics
Values – Importance, Sources of Value Systems, Types, Values,
Loyalty and Ethical Behaviour, Values across Cultures; Business Ethics
I – Nature, Characteristics and Needs, Ethical Practices in
Management. 17
The Ethical Value System – Universalism, Utilitarianism, Distributive

Justice, Social Contracts, Individual Freedom of Choice, Professional
II Codes; Culture and Ethics – Ethical Values in different Cultures, 26
Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics, Other Bodies
in enforcing Ethical Business Behaviour, Impact of Laws on Business
Ethics; Social Responsibilities of Business – Environmental 16
III Protection, Fair Trade Practices, Fulfilling all National obligations
under various Laws, Safeguarding Health and well- being of
Customers.
Corporate Governance: Issues, need, corporate governance code,

transparency & disclosure, role of auditors, board of directors and
IV shareholders; Global issues of governance, accounting and regulatory 16
frame work, corporate scams, committees in India and abroad,
corporate social responsibility.
Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUP Note- Latest edition of the text books
should be used.
Course prerequisites: To study this course, a student may have any subject in class12th.
Suggested equivalent online courses:

There are lots of online certificate and diploma courses available in various universities and institutions.
Further Suggestions:
After completing B.Com. student has a vast choice in different fields where they can explore their inner talent.
Job areas for commerce graduate are in Business Consultancies, Educational Institutes, Industrial Houses,
Public Accounting Firms, Policy Planning, Foreign Trade, Banks, Budget Planning, Inventory Control, Merchant
Banking, Marketing, Working Capital Management, Treasury and Forex Department, Investment Banking and
so many for them explore further.
Greater employment opportunities
In many career sectors, such as Higher Education, Administration, public affairs, and social services, a master’s
degree is replacing a bachelor’s as the minimum requirement for employment.
Earlier with a bachelor’s degree like B.Com. one could secure an entry-level position as an admissions
counselor, academic adviser, or student services coordinator. While holding a graduate degree is not a
guarantee of ultimate success, it certainly opens many more doors for employment.
Plethora of Specialisation
You may get options for specialisation during your bachelor’s in Commerce degree. Some of them are Taxation,
Marketing, Computers, etc. But, most of the times, there is a general degree i.e., B.Com. that provides
knowledge in Commerce and Business. So, if you want to pursue education based on a specific industry or
profession the Bachelor of Commerce programme targets a number of specialisations from Finance to
Marketing to HR to Logistics and Supply Chain Management.
Helps in Overall Personality Development
Pursuing a bachelor’s degree can be one of the most exhilarating experiences, in fact, you have just started
your journey in this competitive world and a bachelor’s of commerce (B. Com) helps you face the world right
after school. But a Master in Business Administration prepares you to suit yourself to the industry’s needs. The
curriculum is carefully knitted and includes workshops, seminars, projects, etc. that develops your overall
personality.
Vast Career choice

There are so many courses available for B.Com. Students such as M.Com., MBA, CA (Chartered Accountant),
CS (Company Secretary), MCA and many of the diploma courses, etc. After completion of Bachelor in
Commerce, an individual has the option to pursue higher studies as M-Com (Masters of Commerce) or MBA
(Masters in Business Administration), both being postgraduate program focusing in Commerce, Accounting,
Economics, and Management related subjects. Not only this Bachelor program also prepares students for CA
(Chartered Accountant), CS (Company Secretary) and CMA (Cost and Management Accountant) as an advance
career option in this field.

B.Com

Uploaded by

Copyright:

Available Formats

B.Com

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

B.Com

Uploaded by

Copyright:

Available Formats

National Education Policy-2020

Common Minimum Syllabus for all U.P. State Universities

Name Designation Affiliation

Syllabus Developed by:

S. Name Designation Department College/ University

Programme Specific Outcomes

Course Code: C010101T Course Title: Business Organization

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Course Code: C010102T Course Title: Business Statistics

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Correlation- Meaning, application, types and degree of correlation,

Programme: B.Com. Year: First Paper III (A)

Course Code: C010103T Course Title: Business Communication

Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Unit Topics No. of Lectures

NON-Verbal Aspects of Communicating: Body Language, Kinesics,

Importance of Business language, Vocabulary Words often confused

Identify the types of reports, define the basic format of a report,

2. Bovee, and Thill, Business Communication Today, Pearson Education

3. Shirley, Taylor, Communication for Business, Pearson Education

4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH

Note- Latest edition of the text books should be used.

Course Code: C010104T Course Title: Introduction to Computer Application

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Data Base Language, dbase package, Basics of data processing; Data

Data Communication Networking-LAN& WANS.

Course Code: C010201T Course Title: Business Management

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Direction: Concept and Techniques, Coordination as an Essence of

Course Code: C010202T Course Title: Financial Accounting

Max. Marks: Min. Passing Marks:

Total No. of Lectures: 60

Departmental Accounts – Meaning, Objects and Importance,

Insolvency Accounts- Meaning, Circumstances of Insolvency,

Course Code: C010203P Course Title: Computerised Accounting (Practical)

Credits: 2 Core Compulsory / Elective: Compulsory

Max. Marks: Min. Passing Marks:

Total No. of Practical Labs: 30

Introduction To Computer And Accounting Information System

Course Code: C010204T Course Title: Essentials of E-commerce

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Application in B2B: Applications of B2B; Key Technologies for B2B,

Applications in Governance: EDI In Governance; E Government; E

Programme: B.Com. Year: First Paper VII (B)

Course Code: C010205T Course Title: Business Economics

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Programme: B.Com. Year: Second Paper I

Course Code: C010301T Course Title: Company Law

Max. Marks: 25+75 Min. Passing Marks:

Total No. of Lectures: 90

Management: Directors, Types And Number Of Directors, Managing