B.com(Hons) Syllabi

1 w.e.f. Academic Session 2015-2016

SCHEME OF EXAMINATION AND SYLLABI

for

BACHELOR OF COMMERCE (HONOURS)

for

First to Sixth Semester (w.e.f. 2015 – 2016 Academic Session)

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY

SECTOR 16 C, DWARKA-110078


SCHEME OF EXAMINATIONS

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI BACHELOR OF COMMERCE (HONS.)

Criteria for Internal Assessment

All theory courses have internal assessment of 25 marks. For the courses related to projects, internal assessment is 50 marks and external examination is 50 marks. The courses related to Lab have 40 marks as internal assessment and 60 marks for external examination. The internal assessment of the students (out of 25 marks) shall be as per the criteria given below: 1. Class Test-I - 10 marks

Individual Written Assignment/Project/Term Paper 2. Class Test-II - 10 marks

Written Test Compulsory (to be conducted on the date communicated by the University)

3. Individual Presentation/Viva-Voce/Group Discussion/Class Participation - 5 marks

Note: Record should be maintained by faculty and made available to the examination branch of the University. MAXIMUM & MINIMUM CREDITS OF THE PROGRAMME The total number of the credits of the B.Com (Hons.) Programme is 142. Each student shall be required to appear for examinations in all courses. However, for the award of the degree a student should secure at least 136 credits. The electives shall be floated if minimum number of students opting for it is 20 per cent of the intake in the course.


GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI BACHELOR OF COMMERCE (HONS.)

I. SUMMER TRAINING PROJECT Each student shall undergo practical training of six weeks during the vacations after fourth semester in an approved business / industrial / service organization and submit at least two copies of the Summer Training Report to the Director / Principal of the Institution within two weeks of the commencement of the Fifth Semester. The Summer Training Report shall Carry 100 marks. It shall be evaluated for 50 marks by an External Examiner to be appointed by the University and for the rest of the 50 marks by an Internal Examiner to be appointed by the Director / Principal of the Institution. The internal Examiners shall comprise of a minimum of two Internal Faculty Members. II. FINAL YEAR MAJOR PROJECT REPORT During the sixth semester each student shall undertake a project to be pursued by him / her under the supervision of an Internal Supervisor to be appointed by the Director / Principal. The project should be based on primary data. Both the subject and the name of the Supervisor will be approved by the Director / Principal of the Institution. The Project Report in duplicate along with one soft copy in a CD will be submitted at least four weeks prior to the commencement of the End Term Examination of the Sixth Semester. Project Report shall carry 100 marks. These shall be evaluated by an External Examiner appointed by the University for 50 marks and for the rest of the 50 marks by an Internal Examiners to be appointed by the Director / Principal of the Institution. The internal Examiners shall comprise of a minimum of two Internal Faculty Members. INSTRUCTIONS FOR PREPARATION OF THE PROJECT REPORTS Students are required to follow the mentioned pattern in preparing the project: Format of the report:

1. Title page 2. Certificate 3. Acknowledgement 4. Table of Contents 5. Chapter Plan:

Chapter I: Introduction Objectives of the study Research Methodology Limitations of the study Chapter II: Profile of the Organization Chapter III: Analysis and Interpretation of Data Chapter IV: Conclusions and Recommendations

Bibliography Books Pandey, I.M.; Financial Management, Vikas Publishers, New Delhi; 2011. Articles Gupta, K; Durables: On a Fast Track; Harvard Business Review, No. 11; Vol. 8; pp 4-7. Websites: www.google.com Annexures Questionnaire (if applicable)

http://www.google.com/


GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI

BACHELOR OF COMMERCE (HONS.) PROGRAMME

First Semester Examination



Second Semester Examination

*NUES- Non-University Examination System

Code No. Paper Discipline L T/P Credits

BCOM 101 Financial Accounting Core Discipline 5 - 5

BCOM 103 Principles of Management Core Discipline 4 - 4

BCOM 105 Micro Economics Core Discipline 4 - 4

BCOM 107 Business Communication Foundation Course - Compulsory

4 - 4

BCOM 109 Introduction to Information Technology

Foundation Course - Skill based

3 - 3

BCOM 111 IT Lab Foundation Course - Skill based

- 4 2

Total 20 4 22


BCOM 102 Business Mathematics Core Discipline 4 - 4

BCOM 104 Business Laws Core Discipline 4 - 4

BCOM 106 Macro Economics Core Discipline 4 - 4

BCOM 108 Organizational Behaviour Elective Course- Inter-Disciplinary

4 - 4

BCOM 110 Environmental Science (NUES)*

Foundation Course – Compulsory

2 - 2

BCOM 112 Computerized Accounting Software (Computer Lab)

Foundation Course - Skill based

- 4 2

Total 18 4 20




Third Semester Examination



Fourth Semester Examination

Note: At the end of the Fourth Semester all the students shall have to undergo Summer Training for Six Weeks.


BCOM 201 Marketing Management Core Discipline 4 - 4

BCOM 203 Cost and Management Accounting

Core Discipline 5 - 5

BCOM 205 Corporate Laws Core Discipline 5 - 5

BCOM 207

Business Statistics Elective Course- Inter-Disciplinary

5 - 5

BCOM 209 Business Ethics and Corporate Social Responsibility

Elective Course- Inter-Disciplinary

4 - 4

Total 23 - 23


BCOM 202 Corporate Accounting Core Discipline 5 - 5

BCOM 204 Auditing Core Discipline 5 - 5

BCOM 206 Human Resource Management Core Discipline 4 - 4

BCOM 208 Indian Economy Elective Course- Inter-Disciplinary

4 - 4

BCOM 210 Research Methodology Foundation Course - Skill based

4 - 4

Total 22 - 22




Fifth Semester Examination

The students will choose one elective paper from given electives.

Elective I BCOM 311: Investment Management BCOM 313: Financial Markets and Institutions BCOM 315: Sales and Distribution Management BCOM 317: Industrial Relations and Labour Laws BCOM 319: Services Marketing


BCOM 301 Financial Management Core Discipline 5 - 5

BCOM 303 Income-Tax Law and Practice Core Discipline 5 - 5

BCOM 305 Management Information System


BCOM 307 Entrepreneurship Development

Foundation Course – Skill based

4 - 4

BCOM 309 Financial Modelling with Spreadsheets ( Computer Lab)

Foundation Course – Skill based

- 4 2

BCOM 311 Summer Training Report & Viva Voce

Foundation Course - Skill-based

- - 6

BCOM Elective I (Any one of the following)

Elective Core- Discipline

5 - 5

Total 23 4 31




Sixth Semester Examination

One elective should be chosen from the given electives in sixth semester.

Elective II BCOM 312: Introduction to Derivatives BCOM 314: Principles of Insurance BCOM 316: International Business BCOM 318: Compensation Management BCOM 320- Advertising and Brand Management BCOM 322- Customer Relationship Management


BCOM 302 Project Management


BCOM 304 Indirect Taxes Core Discipline 4 - 4

BCOM 306 E-Commerce Foundation Course – Skill based

4 - 4

BCOM 308 Research Project and Viva Voce

Foundation Course - Skill-based

- - 6

BCOM 310 ELECTIVE II (Any one of the following)

Elective Core -Discipline

5 - 5

BCOM Total 18 - 24


SEMESTER I



BACHELOR OF COMMERCE (Hons)

BCOM 101- Financial Accounting L-5 T/P-0 Credits-5

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

Course Contents:

Unit: I Lectures: 12 Meaning and Scope of Accounting: Objectives and nature of Accounting, Definition and Functions of Accounting, Book Keeping and Accounting, Interrelationship of Accounting with other Disciplines, Branches of Accounting, Limitation of Accounting. Accounting Principles and Standards: Accounting Principles, Accounting Concepts and Conventions, Meaning and relevance of GAAP, Accounting cycle system of accounting Introduction to Accounting Standards Issued by ICAI. Contemporary Issues &Challenges in Accounting: Human Resource Accounting, Green Accounting, Inflation Accounting, Price level Accounting, Social Responsibility Accounting Need and significance of International Financial Reporting Standards (IFRS), XBRL.

Unit II Lectures:16 Journalising Transactions: Journal Entries, compound Journal entries, Opening Entry. Ledger P o s t i n g and T r i a l B a l a n c e : Preparation of Ledger, Posting, Cash book, Sales and Purchase book and Trial Balance. Company Final Accounts: Preparation of Final Accounts with adjustments, Trading Account, Profit & Loss Account, Balance Sheet, Requirements of Schedule-VI.

Unit III Lectures: 12 Depreciation Accounting: Concept of Depreciation-Nature, Objectives, Methods of computing (straight line method and written down value method). Change of Method-Accounting standard 6 (ICAI), salient features of Accounting Standard (AS) - 6 (ICAI) (Revised) Revenue recognition: salient features of accounting standard (AS-9), recognition of expenses.

Unit IV Lectures: 16 Branch Accounting: Concept of Dependent branches; accounting system; debtors system, stock and debtors system. Independent branches: Accounting System-important adjustment entries and preparation of consolidated profit and loss account and balance sheet. Accounting for partnership firm: meaning, nature, provisions of Indian Partnership Act 1932, Partnership Deed, Valuation of Goodwill, Guarantee of minimum profit.

Text Books 1. Tulsian, P.C., (2014), Financial Accounting, S.Chand Publishers, New Delhi. 2. Maheshwari, S.N. and. S. K. Maheshwari, (2014), Financial Accounting, Vikas Publishing House, New Delhi.

Reference Books 1. Jain, S.P. and Narang, K.L., (2012), Financial Accounting, Kalyani Publishers, New Delhi. 2. Gupta R. L. Radhaswami, M., (2012), Advance Accountancy Vol. I, Sultan Chand & Sons.. 3. Sehgal, Ashok, and Sehgal, Deepak, (2011), Advanced Accounting Part –I, Taxmann Publishers, New Delhi. 4. Naraynaswami, R., (2011), Financial Accounting: A Managerial Prospective, Prentice Hall International.

Note: Latest edition of text books may be used.




BCOM 103- Principles of Management L-4 T/P-0 Credits-4 Objectives: The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of management. Course Contents Unit I Lectures: - 14 Introduction: Concept, Nature, Process and Significance of Management; Managerial levels, skills, Functions and Roles; Management vs. Administration; Coordination as Essence of Management; Development of Management Thought: Classical, Neo-Classical, Behavioral, Systems and Contingency Approaches. Unit II Lectures: - 14 Planning: Nature, Scope and Objectives of Planning; Types of plans; Planning Process; Business Forecasting; MBO: Concept, Types, Process and Techniques of Decision-Making; Bounded Rationality. Organising: Concept, Nature, Process and Significance; Principles of an Organization; Span of Control; Departmentation; Types of an Organization; Authority-Responsibility; Delegation and Decentralization; Formal and Informal Organization. Unit III Lectures: - 16 Staffing: Concept, Nature and Importance of Staffing. Motivating and Leading: Nature and Importance of Motivation; Types of Motivation; Theories of Motivation: Maslow, Herzberg, X, Y and Z; Leadership: Meaning and Importance; Traits of a leader; Leadership Styles – Likert’s Systems of Management, Tannenbaum & Schmidt Model and Managerial Grid. Unit IV Lectures:-12 Controlling: Nature and Scope of Control; Types of Control; Control Process; Control Techniques – Traditional and Modern; Effective Control System. Business Communication : Basic Forms of Communication, Process of Communication, Principles of Effective Bus iness Communication, 7 C s ; Media of Communication: Types of Communication: Barriers of Communication. Text Books 1. Robbins, (2014). Fundamentals of Management: Essentials Concepts and Applications, Pearson Education. 2. Stoner, Freeman a n d G i l b e r t J r . (2012) Management, Pearson Education.

Reference Books 1. Koontz, H.( 2014), Essentials of Management, McGraw Hill Education.

2. Gupta, C.B. (2014), Management Concepts and Practices, Sultan Chand and Sons, New Delhi. 3. Ghillyer, A, W., (2012) Management- A Real World Approach, McGraw Hill Education. 4. Mukherjee, K, (2012), Principles of Management, McGraw Hill Education. Note: Latest edition of text books may be used.




BCOM 105- Micro Economics L-4 T/P-0 Credits-4 Objective: The objective of this course is to familiarize students about the dynamics of business language and discourse. Course Content: Unit I Lectures:-14 Introduction to Business Economics and Fundamental concepts: Nature, Scope, Definitions of Business Economics, Difference between Business Economics and Economics, Contribution and Application of Business Economics to Business. Micro vs. Macro Economics. Opportunity Costs, Time Value of Money, Marginalism, Incrementalism, Market Forces and Equilibrium, Risk, Return and Profits. Unit II Lectures:-18 Consumer Behavior and Demand Analysis: Cardinal Utility Approach: Diminishing Marginal Utility, Law of Equi-Marginal Utility. Ordinal Utility Approach: Indifference Curves, Marginal Rate of Substitution, Budget Line and Consumer Equilibrium. Theory of Demand, Law of Demand, Movement along vs. Shift in Demand Curve, Concept of Measurement of Elasticity of Demand, Factors Affecting Elasticity of Demand, Income Elasticity of Demand, Cross Elasticity of Demand, Advertising Elasticity of Demand. Demand Forecasting: Need, Objectives and Methods (Brief) Unit III Lectures:-12 Theory of Production: Meaning and Concept of Production, Factors of Production and Production function, Fixed and Variable Factors, Law of Variable Proportion (Short Run Production Analysis), Law of Returns to a Scale (Long Run Production Analysis) through the use of ISO QUANTS.

Unit IV Lectures:-12 Cost Analysis & Price Output Decisions: Concept of Cost, Cost Function, Short Run Cost, Long Run Cost, Economies and Diseconomies of Scale, Explicit Cost and Implicit Cost, Private and Social Cost. Pricing Under Perfect Competition, Pricing Under Monopoly, Control of Monopoly, Price Discrimination, Pricing Under Monopolistic Competition, Pricing Under Oligopoly.

Text Books: 1. Samuelson, P & Nordhaus, W. (2011) Economics, McGraw Hill Education. 2. Dwivedi, D.N.( 2012) Managerial Economics, Vikas Publishing House.

Reference Books: 1. Salvatore, D. (2010) Managerial Economics in a Global Economy, Oxford University Press. 2. Kreps, D. (2010). Microeconomics for Managers, Viva Books Pvt. Ltd. 3. Colander, D, C (2010) Economics, McGraw Hill Education. 4. Chaturvedi, D.D. (2014), Micro Economics, Scholar Tech Publishing House. 5. Peterson, L. and Jain (2012), Managerial Economics, Pearson Education.




BACHELOR OF COMMERCE (Hons) BCOM 107- Business Communication

L-4 T/P-0 Credits-4 Objective: The objective of this course is to familiarize students about the dynamics of business language and discourse.

Course Content: UNIT I Lectures:14 Fundamental of Communication English and Career Management : How To Improve Command Over Spoken and Written English, Self Appraisal, Selection of Job to match your potential, Challenges of 21st Century managing carrier, Art of Effective Listening. Communicating in a Multicultural World: idea of a global world, Impact of globalization on organizational and multicultural communication, understanding culture for global communication; Etic and Emic approaches to culture, overcoming cross cultural communication.

UNIT II Lectures: 16 Business letter writing and Presentation Tools: Business letters- Need, Functions and Layout of Letter Writing, Types of Letter Writing: Persuasive Letters, Request Letters, Sales Letters and Complaints; Departmental Communication: Meaning, Need and Types; In t e r v i ew Letters, Promotion. Letters, Resignation Letters, News Letters, Circulars, Agenda, Notice, Office Memorandums, Office Orders, Minutes of the meeting; Press Release. Project and Report writing, How to Make a Presentation, the Various Presentation Tools, along with Guidelines of Effective Presentation, Business communication via social network; Writing a blog. Public Relations (PR): Definition of PR, misconceptions about PR, use of communication skills for media and public relations, press release, handling a press conference.

UNIT III Lectures: 14 Interview Skills: Job application and resume writing; Guidelines for a Good Resume, How to Face an Interview Board, Importance of Gestures and Steps to Succeed in Interviews. Practice Mock Interview and group discussion exercises in Classrooms. Self Introduction – Highlighting Positive and Negative Traits and Dealing with People with Face to Face. Oral Communication: Principles of oral presentations, Factors effecting presentations, Understanding Skype and its usage in business communication

Unit-IV Lectures:-12 Business Etiquettes and Public Speaking: Business Manners, Social Skills, Appearance, Body Language Gestures, Email and Net Etiquettes, Etiquette of the Written Word, Etiquettes on the Telephone, Handling Business Meetings; Introducing Characteristic, Model Speeches, Role Play on Selected Topics with Case Analysis and Real Life Experiences.

Text Books: 1. Lesikar, (2012), Business Communication: Making Connections in a Digital World, McGraw Hill Education. 2. Sen, l. (2012), Communication Skills, Prentice Hall of India.

Reference Books: 1. Krizan, A. C. Buddy, and Merrier, Patricia, (2012), Effective Business Communication, Cengage Learning. 2. Kaul A (2012), Business Communication. PHI 3. Madhukar, R.K., Business Communication, Vikas Publishing House, New Delhi. 4. Carol, L. Lehman and Debble, D., Dufrene, (2012), BCOM, Cengage Learning.




BCOM 109- Introduction to Information Technology L-3T/P-0 Credits-3 Objectives: This is a basic paper for Commerce students to familiarize with computer and it’s applications in the relevant fields and expose them to other related papers of IT.

Course Contents Unit I Lectures:-12 Basics of Computer: Characteristics of Computers, Input-output Devices (Hardware, Software, Human ware and Firmware), Function of Different Units of Computer, Classification of Computers. Computer Memory: Primary Memory, Secondary memory, Magnetic Disks, Optical Disks, Flash Memory, Mass storage devices.

Unit II Lectures:-14 Computer Software: Types of Software, Introduction to Operating System; Function of OS, Types of Operating Systems, Booting Procedure, Start-up Sequence, Details of Basic System Configuration, Important Terms like Directory, File, Volume, Label, Drive Name, etc; Introduction to GUI using Windows Operating System, Compiler, Interpreter and assembler, Types of languages; word processor and software.

Unit III Lectures:-16 Operating System Concept: Introduction to MS-Word, MS-Excel / Spread Sheets (Introductory aspects only). All Directory Manipulations, Operating system commands. Introduction to DBMS, Structure of a DBMS and Advantages of DBMS.

Protection & Security: Goals of Protection and Security, Concept of Encryption & Decryption,

Virus, Worm, Antivirus, Firewall. Information Technology and Society: Indian IT Act, Application of information Technology in Railways, Airlines, Banking, Online Banking System, Insurance, Inventory Control, Financial systems, Hotel management, Education, entertainment and health, security issues in information technology.

Unit IV Lectures:-14 Computer Networks and IT applications: Data communication concepts, types of communication media, Concepts of Computer Networks, Network topologies, Networking devices, OSI model. Concepts of Web Technology: Internet, Intranet and Extranets; Applications of internet, Basics services over Internet like WWW, FTP, Telnet, Gopher etc., IP addresses, ISPs, URL, Domain Names, Web Browsers, Internet Protocols, Search Engines, e-mail.

Text Books 1. ITL, ESL, (2012) Introduction to Infotech, Pearson Education. 2. Goyal, Anita, (2012) Computer Fundamentals, Pearson Education.

Reference Books 1. Leon and Leon, (2012), Introduction to Information Technology, Vikas Publishing House. 2. Joseph A.Brady and Ellen F Monk, (2012), Problem Solving Cases in Microsoft and Excel, Thomson Learning. 3. Elmasri and Navathe, (2012), Fundamentals of Database Systems, Pearson Education. 4. Tanenbaum, A. S., (2011), Computer Networks, Pearson Education. 5. Anil k Saini and Mukta Sharma (2015), Web technology: Planning designing & developnent of websites, Galgotia

publishing. Note: Latest edition of text books may be used.




BCOM 111- Computer Lab L-0 T/P-4 Credits-2 The Computer lab will be based on the following topics: 1. All commands specified in unit III using Windows 2. Introduction to MS-Word: Introduction to Word Processing, it’s Features, Formatting Documents, Paragraph Formatting, Indents, Page Formatting, Header and Footer, Bullets and Numbering, Tabs, Tables, Formatting the Tables, Finding and Replacing Text, Mail Merging etc. 3. Introduction to MS-Excel: Introduction to Electronic Spreadsheets, Feature of MS-Excel, Entering Data, Entering Series, Editing Data, Cell Referencing, ranges. 4. Introduction to MS PowerPoint PowerPoint, Features of MS PowerPoint Clipping, Slide Animation, Slide Shows, Formatting etc.


SEMESTER II



BACHELOR OF COMMERCE (Hons.)

BCOM 102- Business Mathematics L-4 T/P-0 Credits-4 Objective: The basic objective of this paper is to equip students with simple techniques of algebra and calculus which will help them in advanced courses in finance. Course Contents : Unit I Lectures:-12 Principle of Counting: Concept of Factorial, Principle of Counting, Mathemat ic s Induction:

Principle, Arithmetic Progression & Geometric Progression, Concepts of function. Unit II Lectures:-16 Matrix Algebra: The Inverse of a Matrix. Properties of the Inverse Solution to a System of Equations by: (i) The Ad-joint Matrix Methods. (ii) The Gaussian Elimination mentor, Rank of a Matrix, Rank of a System of Equations. The Echelon Matrix; Vectors: Types Optimization Vector- Additions, Suggestions & Multiplication, Scalar Product, Vector Product; Linear Dependence of Vectors, Application of Matrices to Business Problems Input Output Analysis, Preparation of Depreciation Lapse Schedule. Unit III Lectures:-16 Differential Calculus: Optimization Using Calculus, Point of Inflexion Absolute and Local- Maxima and Minima, Optimization in case of Multi Variate Function. Lagrangian multipliers, Derivative as a Rate Measure, Applications in Business. Unit IV Lectures:-10 Integral Calculus: Business application, Consumer’s or Producer’s surplus, Learning Curve. Text Books 1. Trivedi, (2010), Business Mathematics, Pearson Education. 2. Bhardwaj, R.S. (2010). Mathematics for Economics and Business, Excel Books.

References 1. Raghavachari, M, (2011), Mathematics for Management, McGraw Hill Education. 2. Tuttle, Michael, D., (2011) Practical Business Math: An Applications Approach, Prentice Hall. 3. Khan, Shadab, (2010) A Text Book of Business Mathematics, Anmol Publications. 4. Hazarika, P. (2010), A textbook of Business Mathematics, S. Chand Publication




BACHELOR OF Commerce (Hons) BCOM 104- Business Law

L-4 T/P-0 Credits-4 Objective: The objective of the course is to impart basic knowledge of the important business laws along with relevant case law. Contents Unit I: Lectures: 14 The Indian Contract Act, 1872: General Principle of Law of Contract

a) Contract – meaning, characteristics and kinds b) Essentials of valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects.

Unit II: The Indian Contract Act, 1872: Specific Contract Lectures: 16 a) Contract of Indemnity and Guarantee b) Contract of Bailment & Pledge. The Sale of Goods Act, 1930 a) Contract of sale, meaning and difference between sale and agreement to sell. b) Conditions and warranties c) Transfer of ownership in goods including sale by non-owners d) Performance of contract of sale e) Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer.

Unit III: The Negotiable Instruments Act 1881 Lectures: 12 a) Meaning and Characteristics of Negotiable Instruments : Promissory Note, Bill of Exchange, Cheque b) Holder and Holder in due Course, Privileges of Holder in Due Course. c) Negotiation: Types of Endorsements d) Crossing of Cheque e) Bouncing of Cheques

Unit IV: Information Technology Act 2000 Lectures: 12 Definitions, Digital Signature, Authentication of Electronic records, Electronic Governance-Legal Recognition of electronic records, Retention of Electronic Records; Attribution, Acknowledgement & dispatch of electronic records. Secure electronic records & secure digital signatures. Digital Signature Certificates, Duties of Subscribers, Penalties and Adjudication. Cyber Regulation Appellate Tribunal, Offences, Network Service Providers not to be liable in certain cases. Miscellaneous: Power of police officer & other officers to enter; search etc, Power of Central government, state government and controller etc.

Text Books 1. Kuchhal, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi. 2. N.D.Kapoor, Sulthan Chand, New Delhi

Reference Books

1. Ravinder Kumar, Legal Aspects of Business, Cengage Learning 2. Singh, Avtar, Business Law, Eastern Book Company, Lucknow. 3. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi. 4. Chadha, P. R., Business Law Galgotia Publishing Company, New Delhi. 5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.



BACHELOR OF COMMERCE(Hons)

BCOM 106- Macro Economics L-4 T/P-0 Credits-4 Objectives: The objective of this subject is to give understanding of the basic concepts and issues in business economics and their application in business decisions. Course Contents Unit I Lectures: 14 Concepts of Macro Economics and National Income Determination: Definitions, Importance, Limitations of Macro-Economics, Macro-Economic Variables. Circular Flow of Income in Two, Three, Four Sector Economy, Relation between Leakages and Injections in Circular Flow; National Income: Concepts, Definition, Methods of Measurement, National Income in India, Problems in Measurement of National Income & Precautions in Estimation of National Income. Unit II Lectures: 16 Macro Economic Framework: Theory of Full Employment and Income: Classical, Modern (Keynesian) Approach, Consumption Function, Relationship between Saving and Consumption. Investment function, Concept of Marginal Efficiency of Capital and Marginal Efficiency of Investment; National Income Determination in Two, Three and Four Sector Models; Multiplier in Two, Three and Four Sector Model. Unit III Lectures: 12 Analysis of Money Supply and Inflation: Functions and Forms of Money, Demand for Money-Classical, Keynesian and Friedmanian Approach, Measures of Money Supply, Quantity Theory of Money, Inflation- Types, Causes, Impact and Remedies, Deflation. Unit IV Lectures: 14 Equilibrium of Product and Money Market: Introduction to IS-LM Model, Equilibrium- Product Market and Money Market, Monetary Policy, Fiscal Policy. Text Books 1. Mc Eachern,William, Indira,A., (2012), Macro ECON, Cengage Learning. 2. Agarwal, (2010), Macroeconomics Theory and Policy, Pearson Education.

Reference Books: 1. Dwivedi, D. N., (2012), Macro Economics, McGraw Hill Education.

2. Chaturvedi, D.D. (2014), Macro Economics, Scholar Tech Publishing House. 3. Shapiro, E., (2010), Macro Economics Analysis, McGraw Hill Education. 4. Hirschey, Mark, (2011), Principles of Macroeconomics, Cengage Learning.





BCOM 108- Organizational Behaviour L-4 T/P-0 Credits-4 Objectives: The course aims to provide an understanding of basic concepts, theories and techniques in the field of human behaviour at the individual, group and organizational levels in the changing global scenario. The course must be taught using case study method. Course Contents Unit I Lectures:-12 Introduction: Concept and nature of Organizational behaviour; Contributing disciplines to the field of O.B.; O.B. Models; Need to understand human behaviour; Challenges and Opportunities. Unit II Lectures:-16 Individual & Interpersonal Behaviour: Biographical Characteristics; Ability; Values; Attitudes- Formation, Theories, Organisation Related Attitude, Relationship between Attitude and Behavior; Personality – Determinants and Traits; Emotions; Learning-Theories and Reinforcement Schedules, Perception –Process and Errors. Interpersonal Behaviour: Johari Window; Transactional Analysis – Ego States, Types of Transactions, Life Positions, Applications of T.A. Unit III Lectures:-16 Group Behaviour & Team Development: Concept of Group and Group Dynamics; Types of Groups; Formal and Informal Groups; Stages of Group Development, Theories of Group Formation; Group Norms, Group Cohesiveness; Group Think and Group Shift. Group Decision Making; Inter Group Behaviour; Concept of Team Vs. Group; Types of Teams; Building and Managing Effective Teams. Unit IV Lectures:-12 Organization Culture and Conflict Management: Organizational Culture- Concept, Functions, Socialization; Creating and sustaining culture; Managing Conflict – Sources, Types, Process and Resolution of Conflict; Managing Change; Resistance to Change, Planned Change. Managing Across Cultures; Empowerment and Participation. Text Books 1. Robbins, S.P. and Sanghi, S., (2013), Organizational Behaviour; Pearson Education. 2. Singh, Kavita, (2012), Organizational Behaviour: Text and Cases, Pearson Education.

Reference Books 1. Luthans, Fred, (2012), Organizational Behavior, McGraw Hill Education. 2. Mcshane,Steven, Von,Glinow, Sharma,Radha, (2012), Organisational Behaviour, McGraw Hill Edu.

3. Mirza, S., (2012), Organizational Behavior, McGraw Hill Education.

4. Kinicki, Angelo and Kreitner, Robert, (2012), Organisational Behaviour, McGraw Hill Edu.





BCOM 110- Environmental Science (NUES)

*NUES: Non University Examination System L-2, T/P-0, Credits: 02 Objectives: The basic objective of this paper is to understand the basic fundamental to environmental science, complexity of ecosystems, major environmental problems including their causes and consequences. This course endeavors to provide a background to current and controversial environmental issues and possible solutions to environmental problems. Course Contents Unit I Lectures- 07 Ecosystems and how they work: Types of Eco-Systems, Geosphere – Biosphere and Hydrosphere introduction. Major issues of Biodiversity, Conservation of Bio-Diversity. Concept of sustainability and international efforts for environmental protection: Concept of Sustainable Development, Emergence of Environmental Issues. International Protocols, WTO, Kyoto Protocol, International Agreement on Environmental Management. Unit II Lectures- 07 Water Pollution: Water Resources of India, Hydrological Cycle, Methods of Water Conservation and Management, Rain Water Harvesting and their legal aspects, River Action Plan, Ground and Surface Water Pollution; Waste Water Management. Air Pollution: Air Pollution and Air Pollutants, Sources of Air Pollution and its Effect on Human

Health and Vegetations. Green House Effect, Global Warming and Climate Change. Unit III Lectures- 07 Solid Waste: Management – and Various Method Used, Composting, Land Fill Sites etc. Hazardous Waste Management, Biomedical Waste Management. Environmental Impact Assessment and Environmental Management System - Introduction and its Impact. UNIT IV Lectures- 07 Introduction to Indian Environmental laws: Legal framework: , the Indian Penal Code, Role of Judiciary in Environmental Protection, Water (Prevention and Control of Pollution) Act, 1974, Environment (Protection) Act, 1986, Air (Prevention & Control of Pollution ) Act, 1981, Text Books 1. Miller Tyler, G. Jr., (2011), Environmental Science: Working with the Earth, Cengage Learning India Pvt. Ltd.

2. Mishra, S.P., and Panday, S.N., (2014), Essential Environment Studies, Ane Books Pvt. Ltd.

Reference Books 1. Chhatwal, Rajni Johar (2012), Environmental Science, UDH Publishers & Distributers (P) Ltd. 2. Ghosh Roy, M.K. (2014), Sustainable Development, Ane Books Pvt. Ltd. Note: Latest edition of text books may be used.




BCOM 112- Computerized Accounting Software (Computer Lab) L-0 T/P-4 Credits-2 The students must be familiar with preparation of computerized accounts (By using TALLY Software or any other popular accounting software): including creation of company, vouchers and recording transactions, searching entries, creation/alteration/deletion of ledger accounts, preparing reports – cash book and bank book, ledger accounts, trial balance, profit and loss account (income statement) and balance sheets.


SEMESTER III




BCOM 201- Marketing Management L-4 T/P-0 Credits-4 Objectives: The objective of this paper is to identify the foundation terms and concepts that are commonly used in marketing. It also identifies the essential elements for effective marketing practice. This course will give complete relationship between marketing and other management functions. Course Contents Unit I Lectures:-14 Introduction to Marketing: Nature, Scope and Importance of Marketing, Basic concepts, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting and Positioning. Unit II Lectures:-14 Product: Product Levels, Product Mix, Product Strategy, Product Development, Product Lifecycle and Product Mix. Pricing Decisions: Designing Pricing Strategies and Programmes, Pricing Techniques. Unit III Lectures:-12 Place: Meaning & importance, Types of Channels, Channels Strategies, Designing and Managing Marketing Channel, Retailing, Physical Distribution, Marketing Logistics and Supply Chain Management. Unit IV Lectures:-16 Promotion: Promotion Mix, Push vs. Pull Strategy; Promotional Objectives, Advertising- Meaning and Importance, Types, Media Decisions, Promotion Mix, Personal Selling-Nature, Importance and Process, Sales Promotion – Purpose and Types; Publicity and Public Relations- Definition, Importance and Methods. Emerging Issues in Marketing: Integrated Marketing, Online Marketing, Rural Marketing, Social Marketing, Green Marketing (Introductory aspects only). Text Books: 1. Kotler, Armstrong, Agnihotri and Haque, (2013), Principles of Marketing- A South Asian Perspective, Pearson Education. 2. Ramaswamy and Namkumar,S.,(2012), Marketing Management Global Perspective: Indian Context, McMillan, Delhi.

References: 1. Saxena, Rajan, (2012), Marketing Management, McGraw Hill Education. 2. Chhabra, T.N, & Chhabra, A, “Principal of Marketing Management”, Sun India Publication, 2014. 3. Russel, Winer, (2012), Marketing Management, Pearson Education. 4. Kotler, Koshi Jha, (2014), Marketing Management, Pearson Education. Note: Latest edition of text books may be used.



BACHELOR OF COMMERCE (B.Com Hons)

BCOM 203–Cost and Management Accounting L-5 T/P-0 Credits-5 Objectives: The primary objective of the course is to familiarize the students with the basic cost concepts, allocation and control of various costs and methods of costing. Course Contents Unit I Lectures:-10 Introduction: Meaning and Scope of Cost Accounting: Meaning, objectives, advantages and scope of cost accounting. Difference between financial, cost and management accounting. Basic Cost Concepts – Classification of Costs, Emerging Terms viz. Life Cycle Costing, Activi ty Based Costing, Back Flush Costing. Role of Cost Accounting in an organization. Unit II Lectures:-16 Methods of Costing: Process Costing: Meaning and computation of normal profits, abnormal effectives and abnormal loss, Contract Costing: Meaning and preparation of contact account. Inventory Valuation: Meaning, Techniques of Inventory Valuation-FIFO, LIFO and Weighted Average Method. Inventory system –periodic & perpetual inventory system. Unit III Lectures:-14 Management Accounting: Nature and Scope, Financial Accounting, Cost Accounting and Management Accounting, Advantages and Limitations of Management Accounting, Role of Management Accountant. Budgets and Budgetary Control: Concept of Budgets and Budgetary Control, Advantages and Limitations of Budgetary Control, Establishing a System of Budgetary Control, Preparation of Different Budgets, Fixed and Flexile Budgeting, Performance Budgeting and Zero Base Budgeting, Concept of Responsibility Accounting – Types of Responsibility Centres. Unit IV Lectures:-16 Standard Costing and Variance Analysis: Meaning of Standard Cost, Relevance of Standard Cost

for Variance Analysis, Significance of Variance Analysis, Computation of Material, Labour Variances.

Marginal Costing- Cost-volume profit analysis: Break even Analysis, contribution/sales ratio, key factor, margin of safety and angle of incidence.

Text Books 1. Maheshwari, S. N. and Mittal, S. N. (2010), C o s t Accounting – Theory and Problems, Shri Mahavir Book Depot.

2. Maheshwari, S.N., (2010), Principles of Management Accounting, Sultan Chand & Sons. 3. Bhattacharya, (2010), Management Accounting, Pearson Education.

Reference Books: 1. Arora, M.N., (2010), Cost Accounting, Vikas Publishing House. 2. Lal, Jawahar and Srivastava, Seema, (2011), Cost Accounting, McGraw Hill Education. 3. Jain and Narang, (2012), Cost Accounting, Kalyani Publishers. 4. Pandey, I.M., (2012), Management Accounting, Vikas Publishing House, Delhi.





BCOM 205- Corporate Laws L-5 T/P-0 Credits-5 Objectives: To help the students to understand the provisions of Companies Act 1956 and to identify the scope, role and functions of the company secretary and best practices in key functional matters. Course Contents Unit I Lectures: 16 Company: Meaning, features, types, privileges of private company, lifting of corporate veil, formation of company, Memorandum of Association: meaning, importance, clauses of memorandum of association and their alteration; Doctrine of ultra-vires; Articles of Association: meaning, contents, alteration of articles of association; Constructive notice and doctrine of indoor management. Unit - II Lectures: 16 Prospectus: Definition, contents of prospectus, Statement in lieu of prospectus; Share Capital: Types of share capital, alteration of share capital, reduction of share capital, share and stock, share certificate and share warrant; Company Management: Introduction, qualification and disqualification of directors, appointment, vacation, removal of powers, duties and liabilities of directors, managerial remuneration. Unit - III Lectures: 12 Company Meetings and Resolution: Kinds of company meetings, requisites of valid meeting, proxy, voting, Agenda, Minutes of Meetings, Resolution-meaning and types; Winding Up: meaning, compulsory winding up, voluntary winding up, winding up under the supervision of Court, consequences of winding up. Unit - IV Lectures: 12 Company Secretary: Meaning of company secretary, qualifications, qualities, functions, position, role and importance of company secretary, Appointment, powers and rights, duties and liabilities of company secretary. Text Books

1. Kuchal M.C., (2012) Modern Indian Company Law, Shri Mahavir Books, Noida. 2. Kapoor N.D., (2010), Company Law: Incorporating the provisions of the companies Amendment Act,

S.Chand.

Reference Books 1. Singh Avtar, (2010), Company Law, Eastern Book Company, Lucknow. 2. Sharma, A., (2010), Company Law and secretarial practice, V.K. publications. 3. Ghosh ,K. M. , Chandratre , K. R.., (2010), Company law with secretarial practice, Bharat law house pvt. Ltd. 4. Jain, N.K., (2012), Company Law and Practice, Deep & Deep Publication. 5. Note: Latest edition of text books may be used.

http://www.flipkart.com/author/k-m-ghosh?query=company+law&otracker=from-search




BCOM 207- Business Statistics L-5 T/P-0 Credits-5 Objectives: The objective of this course is to familiarize students with the basic statistical tools used to summarize and analyze quantitative information for decision making. COURSE CONTENTS Unit I Lectures:-12 Statistics: Definition, Importance & Limitation, Collection of data and formation of frequency distribution, Graphic presentation of Frequency distribution – Graphics, Bars, Histogram, Diagrammatic.

Unit II Lectures:-12 Measures of Central Tendency – Mean Median and Mode, Partition values – quartiles, deciles and percentiles; Measures of variation – Range, IQR, quartile, deciles and percentiles, quartile deviation and standard deviation and Lorenz Curve.

Unit III Lectures:-14 Correlation A n a l y s i s : Correlation C o e f f i c i e n t ; Assumptions of Correlation Analysis; Coefficients of Determination and Correlation; Measurement of Correlation- Karl Person’s Methods; Spearman’s Rank correlation; Concurrent Deviation the Correlation Coefficient; Pitfalls and Limitations Associated with Regression and Correlation Analysis; Real world Application using IT Tools.

Unit IV Lectures:-18 Linear Programming: Concept and Assumptions Usage in Business Decision Making, Linear Programming Problem: Formulation, Methods of Solving: Graphical and Simplex, problems with mixed constraints: Duality; Concept, Significance.

Transportation and Assignment problems: General Structure of Transportation Problem, Different Types Methods for Finding Initial Solution by North-West Corner Rule, Least Cost Method and Vogal Approximation Method and Testing for Optimality. Assignment Problem: Different Methods Operations, Scheduling: Scheduling Problems, Shop Floor Control, Gantt Charts, Principles of Work Center Scheduling, Principles of Job Shop Scheduling, Personnel Scheduling.

Text Books: 1. Gupta, S.P., and Gupta, Archana, (2013), Statistical Methods. Sultan Chand and Sons, New Delhi. 2. Vohra, N.D., (2011) Quantitative Techniques in Management, McGraw Hill Education.

Reference Books 1. Rajagopalan, S. and Sattanathan, R., (2011) Business Statistics & Operations Research, McGraw Hill Education. 2. Sharma, J.K., (2010) Operations Research: Problems & Solutions, Macmillan India Ltd. 3. Render, Barry, Stair,R.M., Hanna,M.E., Badri, (2012) Quantitative Analysis for Management, Pearson Education. 4. Vishwanathan, P.K., (2010) Business Statistics and Applied Orientation, Pearson Education.





BCOM 209- Business Ethics and Corporate Social Responsibility

L-4 T/P-0 Credits-4 Objectives: To acquaint students with the basics of business ethics and corporate social responsibility of business. Course Contents Unit-I Lectures:-12 Introduction: Concept of Values, Types and Formation of Values, Values and Behaviour, Values of Indian Managers, Ethical Decision Making. Ethics: Management Process and Ethics, Ethical Decision Making, Ethical Issues, Ethos of

Vadanta in Management, Relevance of Ethics and Values in Business

Unit-II Lectures:-16 Knowledge and Wisdom: Meaning of Knowledge and Wisdom, Difference between Knowledge and Wisdom, Knowledge Worker versus Wisdom Worker, Concept of Knowledge Management and Wisdom management, Wisdom Based Management. Stress Management: Meaning, Sources and Consequences of Stress, Stress Management and Detached Involvement. Concept of Dharma & Karma Yoga: Concept of Karama and Kinds of Karam Yoga, Nishkam Karma, and Sakam Karma; Total Quality Management, Quality of life and Quality of Work Life.

Unit-III Lectures:-12 Understanding Progress, and Success - Results & Managing Transformation: Progress and Results Definition, Functions of Progress, Transformation, Need for Transformation, Process & Challenges of Transformation. Understanding Success: Definitions of Success , Principles for Competi t ive Success, Prerequisites to Create Blue Print for Success. Successful Stories of Business Gurus.

Unit-IV Lectures:-12 Corporate Social Responsibility & Corporate Governance: Corporate Responsibility of Business: Employees, Consumers and C o m m u n i t y , C o r p o r a t e G o v e r n a n c e , C o d e o f Corporate Governance, Consumer Protection Act, Unethical issues in Business Text Books

1. Fernando, A.C., (2010), Business Ethics, Pearson education. 2. Hartman,Laura and Chatterjee, Abha, (2010), Perspectives in Business Ethics, McGraw Hill Education.

Reference Books: 1. Chakraborty, S.K., (2010), Ethics in Management: A Vedantic Perspective, Oxford University Press. 2. Kaur, Tripat, (2010), Values & Ethics in Management, Galgotia Publishers. 3. Rao, A.B., (2012), Business Ethics and Professional Values, Excel Book. 4. Manuel G.Velasquez, (2012), Business Ethics Concepts, Printice Hall of India. Note: Latest edition of text books may be used.

28

SEMESTER IV

29



BCOM 202- Corporate Accounting L-5 T/P-0 Credits-5 Objectives: To help the students to acquire the conceptual knowledge of accounting for corporate and to acquaint the students with the accounting problems associated with the incorporation, expansion or liquidation of public limited or joint stock companies. Course Contents Unit I Lectures: 15 Share Capital and Debentures: IPO book building, Issues and forfeiture and buy-back of shares; Redemption of preference shares; issue and redemption of debentures, Right issue and bonus shares; Accounting for employee stock option plan (Elementary Knowledge). Unit II Lectures: 14 Final accounts of companies: preparing profit and loss account and balance sheet as per revised schedule VI as per Companies Act, 2013. Unit III Lectures: 15 Amalgamation of Companies: Amalgamation and Internal Reconstruction of Companies as per Accounting Standard; (excluding problems of amalgamation of inter-company holding); Accounting involved in liquidation of companies. Unit IV Lectures: 12 Banking and Insurance Companies: Accounts of banking and insurance companies, prudential norms: basis of accounting, income recognition asset classification. Text Books

1. Sehgal, Ashok and Sehgal, Deepak, (2012), Advanced Accountancy, Taxmann Allied Pvt. Ltd. 2. Maheshwari, S.N., (2012), Corporate Accounting, Vikas Publishing House, New Delhi

Reference Books

1. Shukla, M.C., Grewal, T.S.; and Gupta, S.C., (2012) Advanced Accounts, S.Chand& Co. New Delhi 2. Tulsian, P.C., (2012) Corporate Accounting, Tata McGraw Hill Publications 3. Sehgal, A., (2010), Fundamentals of Corporate Accounting, Taxmann Publications. 4. Dicksee ,Lawrence R., (2010), The Student’s Guide to Accountancy. Marcel Press.


http://www.flipkart.com/author/lawrence-r-dicksee?query=accountancy+books&otracker=from-search

30

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI BACHELOR OF COMMERCE(Hons.)

BCOM 204- Auditing

L-5 T/P-0 Credits-5 Objectives: The objective of this course is to familiarise students with auditing principles and procedures. COURSE CONTENTS Unit - I Lectures: 14 Auditing: Meaning, definition, Importance, Accounting and Auditing, Limitations ,Concept of Auditing & Standards, Detection and Prevention of Frauds and Errors, Basic principles governing an audit, Types of audit; Internal Control, Internal Check and Internal Audit, Evaluation of Internal Control System, Internal Control System regarding purchases, sales, salaries and wages. Unit- II Lectures: 16 Audit Procedure: Audit planning, Audit Programme, Audit working papers, Audit files; Audit Evidence: Methods of obtaining audit evidence; Special auditing techniques. Unit III Lectures: 12 Vouching-Meaning, Importance, Vouching of cash and trading transactions, Routine Checking and Test Checking; Company Auditors; Appointment, Removal, Rights, Duties, and Liabilities. Auditor’s Report. Cost Audit, Social Audit Unit – IV Lectures: 14 Verification and valuation of Assets and Liabilities; Auditors' Report: Clean and Qualified Audit Report, Disclaimer of opinion, Audit Certificate, Company Auditor Report Text Books:

1. Kumar, Ravinder, and Sharma, Virender, (2010), Auditing: Principles and Practices, PHI.

2. Jha, Aruna, (2010), Auditing, Taxmann Publishers.

Reference Books: 1. Meenakumari, S. and Nagarajan, I., (2010),Fundamentals of Auditing, APH Publishing Corporation. 2. Campbell, Moroney Fiona, Robyn & Hamilton, Jane (2012), Auditing: A Practical Approach. John Wiley & sons. 3. Tondon, B.N. (2010), A Hand Book of Practical Auditing, S. Chand & Co., Delhi 4. Colifford Gomez, (2011), Auditing and Assessment Theory & Practices, Prentice Hall International.


http://www.flipkart.com/author/s-meenakumari?query=auditing&otracker=from-search

http://www.flipkart.com/author/i-nagarajan?query=auditing&otracker=from-search

31


BACHELOR OF Commerce(Hons.)

BCOM 206- Human Resource Management L-4 T/P-0 Credits-4 Objectives: The objective of this course is to make students familiarise with basic concepts of human resource management and people related issues. Course Contents

Unit I: Lectures: 12 Human Resource Management: Concept and Functions, Role, Status and competencies of HR Manager, HR Policies, Evolution of HRM. Emerging Challenges of Human Resource Management; workforce diversity, empowerment, Downsizing; VRS; role of HRM in strategic management; Human Capital; Human Resource Information System;

Unit II Lectures: 16 Acquisition of Human Resource: Human Resource Planning- Quantitative and Qualitative dimensions; Recruitment – Concept and sources; (E-recruitment, recruitment process outsourcing etc.); Selection – Concept and process; test and interview; placement induction. Job analysis – job description and job specification; job design: behavioral concerns, ergonomic considerations and flexible work schedules; introduction to employee empowerment, managing protean careers, moonlighting phenomenon etc.

Unit III Lectures: 16 Training and Development: Concept and Importance; Identifying Training and Development Needs; Designing Training Programmes; Role Specific and Competency Based Training; Evaluating Training Effectiveness; Training Process Outsourcing; Management Development; Career Development. Performance appraisal: nature and objectives; Modern Techniques of performance appraisal; potential appraisal and employee counseling; job changes – transfers, promotions and separation. Compensation: concept and policies; job evaluation; methods of wage payments and incentive plans; fringe benefits; performance linked compensation, 360 Degree Appraisal Technique.

Unit IV Lectures: 12 Maintenance: employee health and safety; employee welfare; social security; Employer Employee relations- an overview. Grievance handling and redressal Industrial Disputes causes and settlement machinery. Strategic HRM: HRD audit, ethics and CSR; managing globalization; technology and HRM; work-life balance and green HRM practices; knowledge management. Text Books:

1. Gary Dessler. A Framework for Human Resource Management. Pearson.

2. DeCenzo, D.A. and S.P. Robbins, “Personnel/Human Resource Management”, Prentice Hall of India, New Delhi.

Reference Books: 1. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning 2. Chhabra, T.N. Essentials of Human Resource Management. Sun India Publication New Delhi. 3. Ivancevich, John M. Human Resource Management. McGraw Hill. 4. Wreather and Davis. Human Resource Management. Pearson Education. Note: Latest edition of text books may be used.

32

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI BACHELOR OF COMMERCE (Hons.)

BCOM 208- Indian Economy

L-4 T/P-0 Credits-4 Objectives: To help the students to understand the basics of Indian economy and to catch up with economic changes occurring at national and international levels. Course Contents Unit I Lectures: 14 Nature of Indian Economy: The need for Economic Development, causes of under development, determinates of development, National Income of India-estimates, Interregional variations of national income, NITI Aayog (National Institution for Transforming India). Unit II Lectures: 16 Human Resources and Economic Development – Demographic Features of Indian population, size and growth of population and economic development. Problem of over population. Human development Index. New Economy Policy; - Privatization, Liberalization, Globalization. Unemployment problem in India; Problem of Poverty. Unit III Lectures:14 Industrialization- Growth and problems of major industries-Iron and Steel, Cotton Textiles, Cement, Sugar and Petroleum. Industrial policy. Small scale industries-Problems and policy. Regional imbalances, Parallel Economy. India’s foreign trade and balance of payment. Unit IV Lectures:12 Indian Finance System: Mobilization of resources for development, Fiscal policy. Economic Planning- Importance of planning for Economic development, Salient features of India’s five years plans priorities-target achievements, failures, factors affecting successful implementations of plans. Text Books:

1. Kalia Uma (2012), Indian Economy: Performance and policies, Academic Foundation. 2. Singh Ramesh (2012), Indian Economy, McGraw Hill Education.

Reference Books:

1. Mishra and Puri (2013), Indian economy, Himalaya Publishing House. 2. Aggarwal A.N., (2012) Indian economy Problems of Development and Planning, New Age International

Publishers Ltd. 3. Gadgil D. R.(2013), Indian Economy: Problems and Prospects, Oxford University Press.

4. Chaturvedi, D.D. (2014), Indian Economy, Scholar Tech Publishing House. 5. Shukla M.B., (2012), Indian Economy, Taxman Publications.


33


BCOM-210 Research Methodology

L-4, T-0, Credits: 04 Objectives: The objective of this paper is to understand the various aspects of research, identify the various tools available to a researcher. Research Methodology can help the business manager in decision making. Course Contents Unit I Lectures:-12 Introduction: Meaning of research; Scope of Business Research; Purpose of Research – Exploration, Description, Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series; Conception, Construct, Attributes, Variables, and Hypotheses. Unit II Lectures:-12 Research Process: An Overview; Problem Identification and Definition; Selection of Basic Research Methods- Field Study, Laboratory Study, Survey Method, Observational Method, Existing Data Based Research, Longitudinal Studies, Panel Studies. Unit III Lectures:-16 Measurement: Definition; Designing and writing items; Uni-dimensional and Multidimensional scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurstone, Likert and Semantic Differential scaling, Paired Comparison. Sampling –Steps, Types, Sample Size Decision; Secondary data sources. Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-square test and other Non-parametric tests. Unit IV Lectures:-16 Report Preparation: Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography and Annexure in report; JEL Classification.

SPSS Software: An overview, Features, and Role of SPSS Software in Data Analysis (Introductory aspects only). Text Books 1. Beri, G.C., (2011), Marketing Research: Research Design, McGraw Hill Education. 2. Malhotra, Naresh, (2010), Marketing Research, Pearson education.

Reference Books 1. Nargundkar, Rajendra, (2011), Marketing Research: Text and Cases, McGraw Hill Education. 2. Sekaran, Uma, (2010), Research Methods for Business, Wiley.

3. Kumar, Ranjit, (2010), Research Methodology: A step by step guide for Beginners. Pearson Educaion.

4. Levin, Richard and Rubin, DS, (2010), Statistics for Management, Pearson Education. Note: Latest edition of text books may be used.

34

SEMESTER V

35


BCOM-301: Financial Management

L-5, T-0 Credits: 05

Objectives: Efficient Management of a business enterprise is closely linked with the efficient management of its finances. Accordingly, the objective of the course is to acquaint the students with the overall framework of financial decision- making in a business unit.

Course Contents Unit I Lectures:-14 Financial Management: Meaning, Scope, Objectives of Financial Management, Profit Vs. Wealth Maximization. Financial Management and other Areas of Management, Methods of Financial Management, Organization of Finance Function. Sources of Financing: Classification of Sources of Finance, Security Financing, Loan Financing, Project Financing, Loan Syndication- Book Building, New Financial Institutions and Instruments(in brief)viz. Depositories, Factoring, Venture Capital, Credit Rating, Commercial Paper, Certificate of Deposit, Stock Invest, Global Depository Receipts. Unit II Lectures:-14 Capital Structure: Meaning, Capital Structure and Financial Structure, Patterns of Capital Structure, Optimum Capital Structure , Capital Structure Theories, Factors Determining Capital Structure, Capital Structure Practices in India. Cost of Capital: Concept, Importance, Classification and Determination of Cost of Capital. Leverages: Concept, Types of leverages and their significance.

Unit III Lectures:-14 Capital Budgeting: Concept, Importance and Appraisal Methods: Pay Back Period, DCF Techniques, Accounting Rate of Return, Capital Rationing, Concept of Risk, Incorporation of Risk Factor, General Techniques: Risk Adjusted Discount Return, Certainty Equivalent Coefficient and Quantitative Techniques: Sensitivity Analysis, Probability assignment, Standard Deviation, Coefficient of Variation, Decision Tree.

Unit IV Lectures:-14 Working Capital Management: Operating cycle, Working Capital Estimation, Concept, Management of C a s h , Inven to ry Management, Management of A c c o u n t s Receivable and Accounts Payable, Over and Under Trading. Dividend, Bonus and Rights: Dividend Pol icy , Relevance and Irrelevance Concepts of Dividend, Corporate Dividend Practices in India.

Text Books: 1. Khan M.Y, Jain P.K., (2014), Financial Management, McGraw Hill Education. 2. Pandey I. M., (2014), Financial Management, Vikas Publishing House.

Reference Books: 1. Kapil, Sheeba, (2010), Financial Management, Pearson Education. 2. Burk Demazo, (2010), Financial Management, Pearson Education. 3. Maheshwari, S.N., (2014), Financial Management- Principles and Practice, Sultan Chand & Sons.

4. Ross, Stephen, Westerfield, R., and Jaffe, J., (2010), Corporate Finance, McGraw Hill Education. Note: Latest edition of text books may be used.

36



BCOM 303- Income Tax Law and Practices L-5 T/P-0 Credits-5 Objectives: To equip students with basic principles and provision of Income Tax Act 1961. Course Contents Unit I Lectures: 10 Basic concept of Income Tax: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax; Residential status, scope of total income on the basis of residential status, exempted income under section 10. Unit II Lectures: 20 Computation of income under different heads: Salaries, Income from house property, Profits and gains of business or profession, capital gains, Income from other sources. Unit III Lectures: 12 Total income and tax computation: Income of other persons included in assessee’s total income, aggregation of income and set-off and carry forward of losses, deductions from gross total income, rebates and reliefs, deduction of tax at source, Computation of total income of individuals - Tax liability of an individual. Unit IV Lectures: 14 Preparation of Return of Income: SARAL – Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of compulsory online filing of returns for specified assesses, recovery of tax and refund of tax, appeals and penalties. Note: Refer to latest legislative and finance amendments which come in due course of time. Text Books:

1. Singhania, Vinod K. and Singhania, Monica (2013), Students Guide to Income Tax, Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, Girish and Ravi Gupta, (2013), Systematic Approach to tax laws, Bharat Law House, Delhi.

Reference Books: 1. Chandra, Mahesh, S.P. Goyal and D.C. Shukla, (2013), Income Tax Law and Practice, PragatiPrakashan, Delhi. 2. Pagare, Dinkar, (2013), Law and Practice of Income Tax, Sultan Chand and Sons, NewDelhi. 3. Mehrotra, H.C., (2013), Income Tax Law, Sahitya Bhawan, Agra. 4. Balachandran V. and Thothadri S., (2013), Taxation Law and Practice, Volume I, Prentice Hall International. Note: Please refer to latest editions of the books.

37



BCOM 305- Management Information Systems L-4 T/P-0 Credits-4 Objectives: The objective of the course is to acquaint the students about the concept of information system in business organizations, and also the management control systems. Course Contents Unit I Lectures: - 14 Introduction: Definition, Purpose, Objectives, and Role of MIS in Business Organization, pre-requisites for effective MIS, MIS Applications in Business. Information in Decision Making: Meaning and importance, Sources and Types of Information, information requirements with particular reference to Management Levels, Relevance of Information in Decision Making, Strategic Business objectives of information system. Unit II Lectures: - 14 Cost Benefit Analysis: Quantitative and Qualitative Aspects, Assessing Information needs of the Organization. System Development: Concept of System, Types of Systems – Open, Closed, Deterministic, Probabilistic, etc., System Approaches - System Development Life Cycle (SDLC), Prototyping, End User Development, Waterfall and Spiral method, System Analysis, Design and Implementation. Unit III Lectures: - 14 Types of information system: Transaction Processing System, Expert System, Decision Support System, Executive Information system and Knowledge Management System. Information Technology: Recent Developments in the Field of Information Technology, Impact of IT on Organisation, Multimedia Approach to Information Processing, Centralised and Distributed Processing. Unit IV Lectures: - 14 Emerging Concepts and Issues in Information Systems: ERP - An overview, Characteristics, and Role of ERP in Business Organization, Customer Relationship Management, Business Intelligence, Introduction to Database, Data Warehousing, Data Mining and its Applications, MIS and Information Security Challenges (Introductory aspects only). Text Books: 1. Laudon and Laudon, (2012), Management Information Systems, Pearson Education. 2. Javadekar, W.S., “Management Information Systems”, Tata McGraw Hill Publication, 2012.

Reference Books: 1. O’Brien, James A., “Management Information System”, Tata McGraw Hill, 2010. 2. Davis,B.Gordon, “Management Information System”, Tata McGraw Hill Publication, 2011. 3. Ahlawat, J. (2015) “Management Information Systems”, Sun India Publication. 4. Goyal D.P., “Management Information Systems”, Macmillan Publication, 2012.


38



BCOM 307- Entrepreneurship Development L-4 T/P-0 Credits-4 Objectives: It provides exposure to the students to the entrepreneurial cultural and industrial growth so as to prepare them to set up and manage their own small units. Course Contents Unit I Lectures: 16 The foundations of Entrepreneurship: Introduction, The benefits of Entrepreneurship; The potential drawbacks of Entrepreneurship, Classification and Types of Entrepreneurs; Entrepreneurial Competencies; Entrepreneurship and Economic Development; Factor Affecting Entrepreneurial Growth – Economic, Non-Economic Factors; EDP Programmes; Entrepreneurial Training; Traits/Qualities of an Entrepreneurs; Manager Vs. Entrepreneur; The cultural diversity of Entrepreneurship; The power of small business. Unit II Lectures: 10 Launching Entrepreneurial ventures: Creativity and innovation, Methods to initiate ventures. Legal challenges in Entrepreneurship ventures; The search for Entrepreneurial capital. Unit III Lectures: 14 Formulation of the entrepreneurial plan: Entrepreneurial Opportunity Search and Identification; The assessment functions with opportunities; The marketing aspects of new ventures; Financial statements in new ventures; Business plan preparation for new ventures. Class Exercise- Building your own Business Plan. Unit IV Lectures: 16 Strategic Perspectives in Entrepreneurship: Strategic Growth in Entrepreneurship. The valuation challenge in Entrepreneurship; The final harvest of a new venture. Institutions Supporting Small Business Enterprises: Central level institutions, State level institutions and other agencies. Industry Associations. Text Books:

1. Kuratko, D.F. & Rao T.V. (2012). Entrepreneurship: A South Asian Perspective. Cengage

2. Zimmerer T.W. and Scarborough N. M. (2013), “Essentials of Entrepreneurship and Small Business Management. PHI

Reference Books:

1. Charantimath, P. (2012). Entrepreneurship Development: Small Business Enterprises. Pearson 2. Naggendra S.and Manjunath V.S. (2011). Entrepreneurship and Management. Pearson 3. Ramachandran K.(2012), Entrepreneurship Development, Tata McGraw Hill education. 4. Kuratco, F., Donald, (2012), Entrepreneurship: A South Asian Perspective, Cengage Learning.


39



BCOM 309- Financial Modelling with Spreadsheets (Computer Lab) L-0 T/P-4 Credits-2 Objectives: This course is designed to help the students learn the application of MS-Excel in the financial modelling. Course Contents Excel as a tool in Financial Modelling: Excel concepts, Basic commands; Functions - math’s, logical, look up, date, text and financial; chart, diagram, picture, background, auto format, conditional formatting, style, filter, sort; formulas and macros; pivot table, pivot chart, scenario, goal seek, problem solver tool, advanced filter. Financial Modelling Basic Concepts: Introduction, advanced functions of MS-Excel as a tool in financial modelling; components of a financial model, filling in the historical data, identifying assumptions, forecasting various schedules and financial statement, building the supporting schedules, various approaches to valuation, key ratios, financial ratios and company analysis, building cases and sensitivity analysis; probabilistic analysis. Cash Ratios and Non Cash Valuations: Cash Ratio - Structured model with a menu & accounting statements, calculating key financial ratios, time value of money; capital budgeting models; deriving an international cash flow; non cash flow valuations. Text Books:

1. Proctor, Scott (2012), Building Financial Models with Microsoft Excel: A Guide for Business Professionals, Edition, Wiley.

2. Day, Alastair (2012), Mastering Financial Modelling in Microsoft Excel: A practitioner's guide to applied corporate finance, Pearson Education.

Reference Books: 1. Jonathan Swan, (2010). Practical Financial Modelling a guide to current practice, CIMA publishing Publication 2. Marshall and Bansal, (2008), Financial Engineering: A Complete Guide to Financial Innovation, Prentice Hall

of India. 3. Financial Valuation and Modeling, Workbook from NSE 4. Bodhanwala, J., Rujbeh, (2012), Understanding and Analyzing Balance sheet using Excel Worksheets, Prentice

Hall International. Note: Latest edition of text books may be used.

40


BCOM 311- Summer Training Report & Viva Voce L-0 T-0 Credit-6 Each student shall undergo practical training of six weeks during the vacations after fourth semester

in an approved business / industrial / service organization and submit at least two copies of the

Summer Training Report to the Director / Principal of the Institution within two weeks of the

commencement of the Fifth Semester. The Summer Training Report shall Carry 100 marks. It shall

be evaluated for 50 marks by an External Examiner to be appointed by the University and for the

rest of the 50 marks by an Internal Examiners to be appointed by the Director / Principal of the

Institution. These internal Examiners shall comprise of a minimum of two Internal Faculty

Members.

41

ELECTIVES - I

42

ELECTIVES - I



BCOM 311- Investment Management L-5 T/P-0 Credits-5 Objectives: The objective of the course is to familiarise students with various theories and concepts of investment in equity and bond market. COURSE CONTENT Unit I Lectures: 14 Investment: meaning, nature and process; Investment alternatives, concept and Measurement of Investment risk and return, Identification of Investment Opportunity; Unit II Lectures: 14 Trading of Securities: Stock Exchange, Functions, trading system, Regulation and listing of securities. Unit III Lectures: 12 Valuation of Securities: equity, bonds and convertible securities. Unit IV Lectures: 16 Investment Analysis: Fundamental analysis; company analysis; industry analysis and economy analysis; Technical analysis; Dow Theory, Charting techniques, Volume indicators; Efficient market hypothesis. Text Books:

1. Chandra, Prasanna, (2012), Investment Analysis and Portfolio Management, Tata McGraw Hill. 2. Pandian, P., (2012), Security Analysis and Portfolio Management, Vikas publication.

Reference Books: 1. S.Kevin, (2012), Security Analysis and Portfolio Management, Prentice Hall of India. 2. Khatri, (2010), Investment management and Security Analysis, Macmillan. 3. Ranganatham M., (2012), Investment Analysis and Portfolio Management, Pearson Education. 4. Jones, C.P., (2010),“Investments Analysis and Management”, Wiley.


43



BCOM 313- Financial Markets and Institutions L-5 T/P-0 Credits-5 Objectives: To familiarise the students with components of Indian financial system and major institutions. COURSE CONTENT UNIT – I Lectures: 10 Financial System: components, features, financial system and economic development. Unit-II Lectures: 15 Financial Markets: Money market – functions, organization and instruments, recent developments in Indian money market; Capital Markets: functions, organization and instruments, primary and secondary, financial market instruments. Unit-III Lectures:15 Financial Institutions: Indian banking industry- RBI, commercial banking, features, instruments, recent developments; Development Financial institutions (DFIs):overview and role in Indian economy; Life and non-life insurance organizations in India; Mutual Funds; Non-banking financial companies (NBFCs). Unit-IV Lectures: 16 Financial Services: Merchant banking, underwriting, Housing finance, leasing, venture capital, hire purchase, factoring. Text Books:

1. Bhole, L.M., (2010), Financial Markets and Institutions, Tata McGraw-Hill PublishingCompany. 2. Khan, M.Y., (2014), Indian Financial System – Theory and Practice, New Delhi: Vikas Publishing House.

Reference Books: 1. Avadhani, V.A., (2010), Indian Financial System, Bombay: Jaico Publishing Company. 2. Bihari S.C., (2012), Indian Financial System, International Book House. 3. Singh, J.K., (2012), Venture Capital Financing in India, DhanpatRai and Company, New Delhi. 4. Clifford, Gomez, (2012), Financial Markets, Institutions and Financial Services, Prentice Hall International.


44



BCOM 315- Sales and Distribution Management L-5 T/P-0 Credits-5 Objectives: To familiarize students with sales and distribution management theories and prinicples. COURSE CONTENTS Unit I Lectures: 15 Introduction to Sales Management: Nature, Scope and Importance of Sales Management, Background of Sales Management, Role and Competencies of Sales Managers, Sales Strategies, Emerging Trends in Sales management in context to Indian Market. Unit II Lectures: 14 Personal Selling Process, Importance and challenges, Types of Selling, Transactional and Relationship Selling, Sales Forecasting Methods. Unit III Lectures: 15 Sales Force Recruitment and Selection Process, Sales Force Training, Importance and Role of Training Programmes, Motivation and Compensation of Sales Personnel, Sales Territories and Sales Quotas. Unit IV Lectures: 12 Role and Importance of Sales Personnel, Sales Budgets, Sales Audits, Legal and Ethical Issues in Sales Management, Role of Information Technology in Sales Management. Text Books

1. Still. K.R., Cundiff. E.W & Govoni. N.A.P 2014) “Sales Management – Decision Strategies and Cases., (Impression), Pearson Education.

2. Sahu, P. (2012), Salesmanship and Sales Management, Vikas Publishing House.

Reference Books 1. Donaldson Bill, (2012), Sales Management, Principles, Process and Practice Palgrave, Macmillan. 2. Havaldar.K.K. & Cavale V.M (2012), Sales and Distribution Management. Text & Cases, Tata McGraw Hill

Publishing company Ltd. New Delhi. 3. Jobber, David and Lancaster, Geoffery, (2012), Selling and Sales Management, Pearson Education, New Delhi. 4. Tyagi, Kumar, Arun, (2012), Sales Management, Atlantic Publishers.


45



BCOM 317- Industrial Relations and Labour Laws L-5 T/P-0 Credits-5 Objectives: The management of employees, both individually and collectively, remains a central feature of organizational life. This course is an attempt to understand the conceptual and practical aspects of employee relations at the macro and micro levels. Course Contents Unit I Lectures: 14 Introduction to Industrial Relations: concept of Industrial Relations, background to Industrial Relations, Evolution of Industrial Relations in India, Dynamic Context of Industrial Relations: Globalization and the National Economy, Responses to Competitive Pressures, Actors in Employee Relations: Management, Unions and the State. Role of Trade Union in Industrial Relations. Unit II Lectures: 15 Trade Unions: Trade Unions, their roles and challenges, Interactions & Outcomes in Industrial Relations: Employee Involvement & Participation: Concept, Objectives and Forms, Ethical Codes, Discipline & Grievance Management: Forms and Handling of Misconduct. Collective Bargaining: Importance, Forms, Process of Negotiation and Recent Trends in Collective Bargaining, Positive Employee Relations. Unit III Lectures: 15 Legal Framework of Industrial Relations: Settlement Machinery for Industrial Disputes: Conciliation, Arbitration & Adjudication, Legislation: The Trade Unions Act 1926, The Industrial Dispute Act 1947, Unit IV Lectures: 12 Industrial Relations and the Emerging Scenario: Industrial Relations & Technological Change, Adjustment Processes and Voluntary Retirement Schemes, International Labor Organization (ILO): Objectives, Structure and procedure for Admission as a Member. International Dimensions of Industrial Relations, Future direction of Industrial Relations. Text Books

1. Sinha, P.R.N. et al (2012), Industrial Relations, Trade Unions, and Labour Legislation. Pearson Eduction. 2. Blyton, P. & Turnbull, P. (2010), The Dynamics of Employee Relations. Palgrave Macmillan.

Reference Books 1. Padhi, P.K. (2010), Labor and Industrial Laws. Prentice Hall of India. 2. Singh, B.D. (2012), Industrial Relations: Emerging Paradigms. Excel Books. 3. Sen, R. (2010), Industrial Relations: Text and Cases. Macmillan India 4. Blyton,P., Heery,E., Bacon, N., Fiorito, J., (2011), The SAGE Handbook of Industrial Relations, Sage

Publications Note: Latest edition of text books may be used.

46



BCOM 319 - Services Marketing L-5 T/P-0 Credits-5 Objective of this course is to make students familiarize with marketing strategies related to service industry. Course Contents Unit I Lectures: 15 Introduction to Services Marketing: Meaning and Nature of Services Growing Importance of Services Sector; Classification of Services and Marketing Implications; Services Marketing Management Process. Unit II Lectures: 15 Understanding Consumer Behavior in Services; Consumer Decision Making in Services, Customer Expectations and Perceptions; Defining and Measuring Service Quality and Customer Satisfaction, Servqual, House of Quality , GAPs Model; Service Recovery. Unit III Lectures: 14 Services Marketing Mix: Service Positioning, Services Design and Development; Service Blueprinting; Service Process; Pricing of services; Services Distribution Management; Managing the Integrated Services Communication Mix; Physical Evidence and Services cape; Managing Service Personnel; Employee and Customer Role in Service Delivery. Unit IV Lectures: 12 Marketing Applications in Select Service Industries: IT, Hospitality Services, Airlines, Tourism Services, Health Care and Wellness: Banking and Insurance Services. Text Books 1. Zeithaml V. A. , Bitner M. J. and Pandit, A. (2012), Services Marketing, Tata McGraw Hill Publishing Co. Ltd. New Delhi. 2. Lovelock C. H., Wirtz, J. and Chaterjee, J. (2010), Service Marketing: People, Technology, Strategy, Pearson Education, New Delhi.

Reference Books 1. Hoffman, K. D. & Bateson, J. E.G. (2012), Marketing of Services, Cengage Learning, 2. Kurtz D. L. and Clow K. E. (2010). Services Marketing. Biztantra, New Delhi. 3. Nargundkar, Rajendra, (2012), Services Marketing Text and Cases, Tata McGraw Hill Publishing Co. Ltd. New Delhi. 4. Fitzsimmons, JA, and Fitzsimmons, M.J (2012) Service Management: Operations, Strategy, and Information Technology, Irwin/McGraw-Hill. Note: Latest edition of text books may be used.

47

SEMESTER VI

48


BACHELOR OF Commerce (Hons.)

BCOM-302 PROJECT MANAGEMENT L-5, T-0 Credits –5 Objectives: The basic objective of this course is to familiarize the students with the various aspects of Projects and key guidelines relevant to project planning, analysis, financing, selection, implementation and review. Course Contents UNIT-I Lectures:-14 Introduction: Projects, Project Management, Objectives and Importance of Project Management, Tools and Techniques for Project Management, Project Team, Roles and Responsibilities of Project Manager, Determinants of Project Success. Project Life Cycle: Phases of Project Life Cycle, Classification of Projects. Project Management Process and Project Selection: Process of Project Management, Detailed Project Report, BCG Matrix, McKinsey/GE Matrix, Strategic Position and Action Evaluation, Project Selection Methods, Project Selection Criteria. Generation and Screening of Project Ideas: Generation of Ideas, SWOT Analysis, Monitoring the Environment, Corporate Appraisal, Profit Potential of Industries (Porter Model, analysis for Project Ideas, Preliminary Screening, Project Rating Analysis, Entry barriers Analysis, Review of Project Planning. Project Organizational Structure: Forms of Organizational Structure - Functional Organization, Project Organization, Matrix Organization. UNIT-II Lectures:-14 Technical Analysis: Factors Considered in Technical Analysis, Factors Affecting Selection of Locations, Need for Considering Alternatives, Technology Selection, Sources of Technology, Appropriate Technology. Market and Demand Analysis: Conduct of Market Survey, Characterization of Market, Market Planning, Demand Forecasting (Introductory aspects only). Network Techniques: Network Analysis, Programme Evaluation and Review Technique (PERT), Critical Path Method (CPM), Identifying critical path, Probability of Completing the project within given time, Project Cost Analysis, Project Crashing (Simple problems). UNIT-III Lectures:-14 Financial Estimates and Projections: Feasibility Study, Types of Feasibility Study, Steps of Feasibility Study, Importance and Steps of Financial Feasibility, Components of Cost of Project and Its Estimation (Introductory aspects only). Financing of Projects: Capital Structure, Sources of Long-term Finance, Debt Financing, Characteristics of Debt, Types of Debts, Equity Financing, Preferential Shares, Equity Shares, Retained Earnings, Short-term Sources for Working Capital, Newer Sources of Finance, Venture Capital. UNIT-IV Lectures:-14 Project Evaluation and Control: Project Monitoring and Controlling, Project Evaluation, Post Project Evaluation (Post Audit), Abandonment Analysis. Social Cost Benefit Analysis: Social Cost, Social Benefit.

49

Risk Analysis: Process of Risk Management, Sources of Risk in Project Management, Managing Risk. International Project Management: Introduction, Types of International Projects, Process of International Project Management, Financing International Projects, Risks Associated with International Projects. Emerging Concepts and Issues in Project Management: Role of Information Technology in Project Management, Future of Project Management. Text Books: 1. Chandra, Prasanna, “Projects: Planning, Analysis, Financing, Implementation and Review”, Tata McGraw Hill Publishing Company Limited, (2012). 2. Nagarajan, K., “Project Management”, New Age International (P) limited, Publishers, 2010.

Reference Books: 1. R. Panneerselvam. R, Senthilkumar. P., “Project Management”, PHI Learning, (P) limited, Publishers, 2013. 2. Ahlawat, J. and Tushir, Monika (2015) “Project Management”, Sun India Publication. 3. Maheshwari, S.N., “Management Accounting & Financial Control”, Sultan Chand & Sons, 2010. 4. Jeffrey K. Pinto, “Project Management: Achieving Competitive Advantage”, Pearson Education, (2012). 5. Desai, Vasant, “Project Management”, Himalaya Publishing House, 2011. Note: Latest edition of text books may be used.

50



BCOM 304 - Indirect Taxes L-4 T/P-0 Credits-4 Objectives: To provide basic knowledge and equip students with application of principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws. COURSE CONTENTS: Unit I Lectures: 14 Service tax: concepts and general principles, Charge of service tax and determination of place of provision of service, negative list of services, Declared services, Principles of interpretation of bundled services, Exemptions and Abatements, Valuation of taxable services, basic procedure and penalties. Unit II Lectures: 10 State Level VAT: concepts and general principles, Calculation of VAT Liability including input Tax Credits, Small Dealers and Composition Scheme, VAT Procedures. Unit III Lectures: 16 Central Excise Duty: Central Excise Act, 1944 in brief – Goods, Excisable goods, Manufacture and Manufacturer, Valuation, CENVAT, Basic procedures, Export, SSI, Job Work. Unit IV Lectures: 16 Customs Duty: Basic concepts of Customs Act, 1962, Territorial waters, high seas, Types of custom duties – Basic, Countervailing & Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage, Exemptions. Note: Refer to latest legislative and finance amendments which come in due course of time. Text Books

1. Datey, V.S., (2012), Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi, Latest edition. 2. Kumar, Sanjeev, (2012), Systematic Approach to Indirect Taxes, Latest edition.

Reference Books 1. Gupta,S.S., (2012), Service Tax -How to meet your obligation, Taxmann Publications Pvt. Ltd., Delhi, Latest

edition. 2. Singhania, Vinod K., (2012), Element of Service Tax, Taxmann Publications Pvt. Ltd., Delhi, Latest edition. 3. Datey V.S.(2010), Elements of Indirect Tax, Taxmann Publication. 4. Rafi Mohd., Venkataraman G.N.(2012), Indirect Taxes, Bharat Law House Pvt. Ltd.


51



BCOM 306: E-Commerce L-4, T-0, Credits: 04 Objectives: The course imparts understanding of the concepts and various application issues of e-business like Internet infrastructure, security over internet, payment systems and various online strategies for e-business. Course Contents Unit I Lectures:-16 Introduction to E- Commerce: Electronic Business, Electronic Commerce, Types of Electronic Commerce, Benefits, Limitations and Barriers of E-commerce, Electronic Commerce Models, Value Chains in Electronic Commerce, E-Commerce in India., Web Based Tools for Electronic Commerce, e-Marketing, Intranet, Composition of Intranet, Business Applications on Intranet, Extranets. Electronic Data Interchange, Components of Electronic Data Interchange, Electronic Data Interchange Communication Process. ` Unit II Lectures:-14 Security Issues in e-business: Basic E-Commerce Security issues, Electronic Commerce Threats, E-Commerce Security Strategy, Encryption, Cryptography, Public Key and Private Key Cryptography, Digital Signatures, Digital Certificates, Securing E-commerce Networks: Firewalls, Personal Firewalls, IDS, VPNs, Public Key Infrastructure (PKI) for Security. Unit III Lectures:-12 Electronic Payment System: Concept of e-Money, Internet Banking, Electronic Payment System, Types of Electronic Payment Systems, Smart Cards, Infrastructure Issues in EPS, Electronic Fund Transfer. Unit IV Lectures:-14 e-Business Applications & Strategies: Business Models & Revenue Models over Internet, Emerging Trends in e-Business, Digital Commerce, Mobile Commerce, Basics of Internet Enabled SCM-e Supply Chain, Strategies for E-Commerce, Internet based Business Models; Legal, Ethical and Societal Impacts of E-Commerce. Text Books: 1. Dave Chaffey (2011). E-Business and E-Commerce Management- Strategy, Implementation and Practice, Pearson Education. 2. Bharat Bhaskar (2010). Electronic Commerce- Framework, Technologies and Applications, Tata McGraw Hill.

Reference Books: 1. Efraim Turban, David King, Dennis Viehland, Jae Lee, (2012): Electronic Commerce – A Managerial Perspective, Pearson Education. 2. Elias M. Awad (2010). Electronic Commerce-From Vision to Fulfillment, PHI Learning. 3. Joseph, P.T. and S.J. (2010). E-Commerce – An Indian Perspective, PHI. 4. Schneider Gary P. and Perry, James T (2011). Electronic Commerce Strategy, Cengage Learning. Note: Latest edition of text books may be used.

52



BCOM 308- Research Project and Viva Voce L-0 T-0 Credits-6 During the sixth semester each student shall undertake a project to be pursued by him / her under

the supervision of an Internal Supervisor to be appointed by the Director / Principal. Both the

subject and the name of the Supervisor will be approved by the Director / Principal of the

Institution. The Project Report in duplicate along with one soft copy in a CD will be submitted at

least four weeks prior to the commencement of the End Term Examination of the Sixth Semester.

Project Report shall carry 100 marks. These shall be evaluated by an External Examiner appointed

by the University for 50 marks and for the rest of the 50 marks by an Internal Examiners to be

appointed by the Director / Principal of the Institution. This internal examiner shall comprise of a

minimum of two Internal Faculty Members.

53

ELECTIVES –II

54

ELECTIVES –II



BCOM 312- Introduction to Derivatives L-5 T/P-0 Credits-5 Objectives: This course is designed to help the students in understanding the concepts of equity derivatives, products and their applications as a risk management tool using different trading strategies on stock exchanges. Course Contents UNIT I Lectures: 15 Basics of Derivatives: Introduction, Meaning of derivatives, types, history, economic significance, Applications of derivatives, Difference between Exchange Traded and OTC Derivatives, Hedgers, Arbitrageurs and Speculators, Derivatives as a risk management tool. UNIT II Lectures: 15 Trading Futures on Stock Exchanges: Forward contracts, Trading Futures- Pay-off of futures, Theoretical models for future pricing. UNIT III Lectures: 14 Trading Options – Option payouts, Option strategies, Determination of option prices, Factors affecting option prices, Futures and options trading system, Clearing and settlement - Clearing entities, Clearing mechanism, Settlement procedure, Risk management, Margining system. UNIT IV Lectures: 12 Regulatory Framework and Accounting: Securities Contracts (Regulation) Act, 1956, Securities and Exchange Board of India Act, 1992, Regulation for Derivatives trading, Adjustments for Corporate actions; Accounting for Futures, Accounting for options, Taxation of derivative transaction in securities, Guidelines of SEBI and RBI, Recent Developments in derivatives market. Text Books:

1. Hull C. John, Basu, Sankarshan (2012), Options, Futures and Other Derivatives, Pearson Educations. 2. Vohra, N.D. and Bagri, B.R. (2012), Futures and Options, Tata McGraw-Hill.

Reference Books: 1. Overhaus Marcus. (2010), Equity Derivative - Theory and Application, John Wiley & Sons. 2. Hull C. John, (2012), Options, Futures and Other Derivatives, Pearson Educations Publishers. 3. Bansal, (2012), Derivatives and Financial Innovations, Tata McGraw Hill. 4. Derivative Market (Dealers) Module, Workbook from NSE.


55



BCOM 314- Principles of Insurance L-5 T/P-0 Credits-5 Objectives: To make students conversant with the basic concepts and fundamentals of General and Life Insurance for enabling them to be aware of various types of insurance in Life & Non life sector including practices involved. COURSE CONTENT UNIT-I Lectures:15 Insurance Fundamentals: Origin of Insurance, concepts, meaning of insurance, definition, nature, functions, history of insurance and different classifications; comparison of life insurance with other insurances. UNIT-II Lectures: 14 Basic Principles of Insurance: Key concepts, economic principles, principles of insurance viz. Utmost good faith, insurable interest, indemnity, subrogation, contribution and proximity cause. UNIT-III Lectures: 14 Insurance Market and organizational structure, functional processes, distribution channels (traditional and alternate), types of insurances , various forms in use, policy forms and their construction, parts, terms/conditions, exclusions, clauses, memos, riders and warranties. UNIT-IV Lectures: 13 Rating practices, premium payment regulations, claim procedure & management, survey & assessment (types, methods and functions involved). Text Books:

1. Gupta, P.K, (2012) Insurance & Risk Management, Himalaya Publishing House, Delhi. 2. Principles of Insurance (I.C.01) ( Insurance Institute of India, Mumbai)

Reference Books: 1. Prava Nalini, (2012), Insurance : Theory & Practice, Prentice Hall of India P Ltd, New Delhi 2. Practice of General Insurance (I.C.11) (Insurance Institute of India, Mumbai) 3. Practice of Life Insurance (I.C.02) (Insurance Institute of India, Mumbai) 4. M.N. Mishra, (2011), Principles and Practices of Insurance, S.Chand & Co. 5. Harrington, Niehaus, (2011), Risk Management & Insurance, McGraw Hill Education.


56



BCOM 316- International Business L-5 T/P-0 Credits-5 Objectives: The basis objective of this course is to provide understanding to the students with the global dimensions of management. Course Contents UNIT I Lectures:-14 Overview: International Bus ine s s - I n t r o d u c t i o n , C o n c e p t , D e f i n i t i o n , S c o pe , T r e n d s , Challenges and Opportunities; Nature, Meaning and Importance of

International Competitive Advantage. International Monetary Systems and Financial Markets, IMF, World Bank, IBRD, IFC, IDA, Existing International Arrangements; Globalization and Foreign Investment- Introduction FDI, national FDI Policy Framework, FPI, Impact of Globalization. UNIT II Lectures:-14 Globalization: Technology and its Impact, Enhancing Technological Capabilities, Technology Generation, Technology Transfer, Diffusion, Dissemination and Spill Over, Rationale for Globalization, Liberalization and Unification of World Economics, International Business Theories, Trade Barriers- Tariff and Non Tariff Barriers. UNIT III Lectures:-14 Strategy making and International Business: Structure of Global Organizations, Types of Strategies used in Strategic Planning for achieving Global Competitive Advantage, Meaning, Concept and scope of Distinctive Competitive Advantage, Financial Integration, Cross border Merger and Acquisitions. UNIT IV Lectures:-14 Socio Cultural Environment- Managing Diversity within and across Cultures, Country Risk analysis, Macro Environmental Risk Assessment, Need for Risk Evaluation; Corporate governance, Globalization with social responsibility- Introduction, Social responsibility of TNC, Recent development in corporate social responsibility and policy implications. Global Human Resource Management- Selection, Development, Performance Appraisal and compensation, Motivating employees in the global context and managing groups across cultures, Multicultural management. Text Books 1. Tamer, Cavusgil, Gary, Knight, (2012), International Business: Strategy, Management and the New Realities, Pearson

Education. 2. Singh Shamsher, (2013) International Business, Galgotia Publishing Company.

Reference Books 1. Sinha P.K, (2012), International Business Management, Excel Books. 2. K. Aswathappa, (2012), International Business, McGraw Hill Education.

3. Sharan, (2012), International Business, Pearson Education.

4 Deresky, (2012), International Management: Managing Across Borders and Culture, Pearson Education.


57



BCOM 318- Compensation Management L-5 T/P-0 Credits-5 Objective: The objective of this paper is to enable the students to design and administer a compensation system that rewards employees fairly while stimulating them to provide goods and services that satisfy customer demands and permitting the organisation to operate profitably. Unit –I Lectures: 15 Compensation Management: Concept, principles and practices; Compensation & Organizational strategy; Monetary & Non-Monetary Rewards, Intrinsic Rewards Cafeteria Style Compensation; Foundations of Compensation: Job evaluation – Job grading and Job design; Theories of Compensation; Compensation in a knowledge based world; Unit –II Lectures: 15 Compensation Strategy and Policy: Developing Strategic Compensation alternatives; Issues in compensation management; Executive Compensation; Components of Compensation: D.A. Incentives Plans; Profit Sharing Schemes; Fringe, benefits & retirement benefits; Tax Efficient Compensation Package, VRS; Internal and External Equity in Reward Management. Unit –III Lectures: 12 Payroll Accounting: Tax planning; Tax Implications of Employee Compensation Package to the Employer; Team compensation; Role of pay commissions; International compensation management; components & approaches. Unit – IV Lectures: 14 Compensation Laws: Payment of Minimum Wages Act. and Workmen’s Compensation Act. Text Books:

1. Henderson, Richard I., (2012), Compensation Management in a Knowledge Based world, Pearson Education. 2. Bhattacharya, Mousumi S. And Sengupta, Nilanjai, (2010), Compensation Management, Excel Books.

Reference Books: 1. Armstrong, M. and Hellen Murlis, (2010) Reward Management. A handbook of Remuneration Strategy. 2. Dwivedi, R.S., (2012) Managing Human Resources: Personnel Management in the Indian Enterprises, Galgotia

Publishing Co. 3. Venkataratnam,C.S., Srivastava,B.K.(2012), Personnel Management and Human Resources, Tata McGraw Hill. 4. Thomas, J. Bergman, V.G. Scarpllo and F.S. Hills, (2010), Compensation Decision Making, Dryden Press.


58



BCOM 320- Advertising and Brand Management L-5 T/P-0 Credits-5 Objectives: To familiarize students with advertising and brand management principles. COURSE CONTENTS Unit I Lectures: 15 Definition, Nature and evolution of advertising, its functions and role, criticism, social, economic and legal aspects of advertising, Place of advertising in Marketing Mix, Indian advertising industry, copy writing. Unit II Lectures: 14 Advertising media: different types of media, function, merits and demerits of media, selection of media and its vehicles; Advertising budget: Objectives, preparation and methods of advertising budget; advertising agency: function, selection and compensation. Unit III: Lectures: 15 Brand-concept: Nature and Importance of Brand; Types of brands , Strategic Brand Management Process;, Brand Identity perspectives, Concepts and Measures of Brand Equity, Brand Loyalty, Measures of Loyalty, Branding strategies – product ,line , range and umbrella branding. Unit IV Lectures: 12 Brand Positioning: Concepts and Definitions, 3 Cs of positioning, Brand positioning and differentiation strategies, Repositioning, Celebrity Endorsements, Brand Extension; Managing brands over time, Brand reinforcement , brand revitalization, managing global brands ,Branding in different sectors. Text Books

1. Wells W., Burnet J. and Moriarty S. (2012). Advertising: Principles & Practice, Pearson Education. New Delhi.

2. Keller K. L. (2012), Strategic Brand Management, Pearson Education

Reference Books 1 .O’Guinn,T. and Allen, C. (2011), Advertising Management with Integrated Brand Promotion, Cengage Learning,

New Delhi. 2. Shah, Kruti and D’Souza, Alan (2012) Advertising and Promotions” An IMC Perspective, Tata McGraw Hill ,

New Delhi 3. Aaker, David (2010), Managing Brand Equity, Prentice Hall of India. 4. Belch, G. E. & Belch, M. A. (2010), Advertising and Promotion, Tata McGraw Hill. Note: Latest edition of text books may be used.

59



BCOM 322- Customer Relationship Management L-5 T/P-0 Credits-5 Objectives: The objective of this course is to enable the students to understand the importance of satisfying the customer in today’s competitive world. COURSE CONTENTS Unit I Lectures: 10 Introduction to CRM: Definition and concepts of CRM, Components of CRM, Understanding the goal of CRM and Customer Touch Points. Unit II Lectures: 18 CRM Process: Introduction and Objectives of a CRM Process; an Insight into CRM and e- CRM/online CRM, The CRM cycle i.e. Assessment Phase; Planning Phase; The Executive Phase; Modules in CRM, 4C’s (Elements) of CRM Process, CRM Process for Marketing Organization, CRM Affiliation in Retailing Sector. Unit III Lectures: 12 Developing CRM Strategy: Role of CRM in business strategy, Managing Customer communications, ECRM- Meaning and Features, Differences between CRM and ECRM. Unit IV Lectures: 16 CRM Implementation: Choosing the right CRM Solution; Framework for Implementing CRM: a Step-by-Step Process: Five Phases of CRM Projects; Development of Customizations; Beta Test and Data Import; Train and Retain; Roll out and System Hand-off; Support. Text Books

1. Ed Peelen, (2012), Customer Relationship Management, Pearson Education India. 2. Francis Buttle, (2012), Customer Relationship Management, Routledge.

Reference Books 1. Paul Greenberge, (2011), CRM-Essential Customer Strategies for the 21st Century, Tata McGraw Hill. 2. Paul Greenberg, (2012), CRM at the Speed of Light, TMH. 3. Baran, Galka and Strunk, (2012), Principles of CRM, Cengage Learning. 4. Jagdish.N.Sheth, Atul Parvatiyar and G.Shainesh, (2012), Customer Relationship Management, TMH.

Please refer to latest editions of the books.

B.com(Hons) Syllabi

Documents

internal assessment

marks note

internal examiners

internal supervisor

director principal

internal faculty members

external examination

summer training project